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Land improvements are not subject to amortization.
Logic
The study of reasoning and argumentation, focused on understanding the principles and criteria of valid inference and demonstration.
Premises
Statements or propositions that are assumed to be true and from which a conclusion is drawn in an argument.
Conclusion
The end result or outcome of an argument or a process.
Explanation
A statement or account that makes something clear by describing the causes, context, or details behind a situation or phenomenon.
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