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Capitalized
Recorded as an asset rather than an expense, spreading the cost over time through depreciation or amortization.
Research and Development
The activities undertaken by a business or organization to innovate and introduce new products or services.
Adaptation
The process by which organisms or entities adjust to changes in their environment or operations to ensure survival or efficiency.
Laboratory Research
The systematic investigation and experimentation carried out in a controlled environment, notably within a lab, aimed at acquiring new knowledge.
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