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In case-control studies, the odds ratio is used as an estimate of the relative risk. In order for this approximation to be reasonable, some conditions must be met. Which of the following conditions is not necessary in order to use the odds ratio to estimate the relative risk?
Total Asset Cost
The sum of all costs incurred to acquire an asset and make it ready for its intended use.
Depreciation Expense
Depreciation expense is the allocation of the cost of a tangible asset over its service life, reflecting the decrease in its value over time.
Book Value
The net value of a company's assets minus its liabilities, often used as an estimate of an asset's value if it were to be liquidated.
Accrued Property Taxes
Property taxes that have been incurred but not yet paid, typically recorded as a liability on the balance sheet.
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