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In 1990, which of the following declared that children should be considered to be competent witnesses unless there is evidence to the contrary?
Prevention Cost
Costs incurred to prevent the production of defective goods or the provision of low-quality services.
Appraisal Cost
Expenditures related to the detection and prevention of defective products or services before delivery to customers.
Internal Failure
Costs incurred due to defects in goods or services before they are delivered to the customer, including scrap and rework expenses.
External Failure
Costs incurred when a product or service fails after being delivered to the customer, leading to returns, repairs, or recalls.
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