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Causal Relationship
A connection between two variables where a change in one directly causes a change in the other.
R&D Expenditures
Costs associated with the investigation and testing of new products or innovations.
FASB Justifications
Rationales and explanations provided by the Financial Accounting Standards Board for its accounting standards and practices.
Carrying Value
Also known as book value, it's the value of an asset or liability according to a company's balance sheet, factoring in depreciation and amortization.
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