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The Basis for Conclusions are found in the Statements of Financial Accounting Standards.
Cohabitation
An arrangement in which a couple lives together in a committed romantic relationship but are not formally married.
Committed Romantic Relationship
A relationship marked by emotional and usually sexual fidelity, loyalty, and mutual support between partners.
Chronological Age
The actual age of a person measured in years from the date of birth, often used as a general indicator of development and aging.
Cognitive Transitions
Changes in cognitive functions or processes that occur during development, notably seen during adolescence.
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