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Please Define the Umbrella Term Referred to by the Acronym

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Short Answer

Please define the umbrella term referred to by the acronym ART and briefly explain its general role in treating infertility


Definitions:

Down Payment

An initial payment made when something is bought on credit.

Successful-efforts Method

An accounting method used in the oil and gas industry where costs are capitalized only if successful discoveries are made.

Full-cost Method

Accounting practice where all direct and indirect fixed and variable costs are allocated to inventory until the products are sold.

IFRS

A set of accounting standards named International Financial Reporting Standards, developed globally by the International Accounting Standards Board (IASB).

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