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To elect not to capitalize works of art and similar assets, a government must see that the assets meet all of the following criteria EXCEPT
Reinforcement Size
The magnitude or amount of reinforcement provided following a behavior, which can influence the strength and rate of the learned response.
Reinforcer
Any stimulus, which, when presented after a behavior, increases the likelihood of that behavior being repeated.
Desired Behavior
Behaviors that are encouraged or aimed for within a particular context, often shaped by expectations, goals, or cultural norms.
Immediate Reinforcement
The prompt provision of a reward or punishment following a behavior, aimed at influencing future behaviors.
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