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Which of the following is NOT a characteristic of viruses?
Professional Judgement
The use of professional knowledge and skills to make decisions and solve problems.
Best Estimate
The amount which represents, as closely as possible, what the entity would rationally pay to settle the present obligation at the end of the reporting period or to provide consideration to a third party to assume it.
Obligation Settlement
The process of fulfilling or discharging a liability, such as paying off a loan, fulfilling a contract, or making a required payment.
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