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Under both the fair value model and the amortized cost model, investments are adjusted upwards or downwards to reflect their fair value at year end.
High-Risk
Pertains to a greater chance of encountering harm or loss.
Academic Performance
Refers to the level of achievement or success a student attains in their educational endeavors, often measured through grades, GPA, or other assessment tools.
Long-Lasting Impacts
Effects or consequences of an event or action that persist over an extended period, often influencing future developments or conditions.
Prevention Programs
Initiatives or strategies designed to stop something undesirable, such as disease or social problems, from occurring by addressing potential risk factors and promoting healthy behaviors.
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