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Under GAAP, income statement items are generally described as
Maternal Risk Factors
Conditions or behaviors by the mother that can negatively affect pregnancy outcomes, infant health, or both.
Spanking
A form of punishment involving hitting the buttocks with an open hand as a disciplinary measure.
Neglect
The failure to provide necessary care, attention, or support to someone, often resulting in harm or risk of harm.
Habituated
The process by which an individual becomes accustomed to a stimulus or environment, leading to a decrease in response.
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