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To help avoid the thin capitalization problem, it is advisable to make the repayment of the debt contingent upon the corporation's earnings.
Variable
An element, feature, or factor that is liable to vary or change.
Characteristic
A feature or quality belonging typically to a person, place, or thing and serving to identify it.
Categorical Variables
Variables that represent types or categories that can be named or labeled without implying any numerical order.
Cases
Instances or occurrences of a particular condition or category being studied in research or documented in various fields such as law or medicine.
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