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Discuss the requirements in order for startup expenditures to be amortized under § 195.
Instinctive Behavior System
Behaviors that are innate, occurring naturally and automatically in response to specific stimuli.
Constraints
Limitations or restrictions that define the conditions or rules within which operations or processes occur.
Learning
The process of acquiring new understanding, knowledge, behaviors, skills, values, or preferences, often as a result of study, instruction, or experience.
Conditioned Response
The learned response to the conditioned stimulus that occurs after conditioning has taken place.
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