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Which of the following expenditures cannot be included in R&D costs?
Performance Evaluation
The formal assessment and appraisal of an employee's work performance over a specific period, typically to determine job effectiveness, identify strengths, and pinpoint areas for improvement.
Control Group
In experimental research, it refers to the group of participants that does not receive the experimental treatment, used as a baseline to compare the effects of the treatment.
Experimental Group
In research, the group of subjects that receives the treatment or intervention being tested, as opposed to the control group which does not.
Independent Variable
The variable in an experiment that is manipulated or changed by the researcher to investigate its effect on the dependent variable.
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