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The use of acquisition cost as a valuation method is justified on the basis that acquisition cost is:
Dissociation
A psychological process where a person disconnects from their thoughts, feelings, memories, or sense of identity.
Reduced Startle Response
A diminished reaction to sudden, unexpected stimuli, potentially indicative of familiarity, desensitization, or neurological conditions.
Compulsion
An irresistible urge to behave in a certain way, especially against one’s conscious wishes.
Phobia
A profound and unreasonable dread or dislike towards a specific thing.
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