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The typical pattern of offending for a life-course persistent offender is:
Intra-Entity Transfer
A transaction or movement of assets, liabilities, or related items within the same organization, rather than with external entities.
Depreciation Expense
Distributing the expense of a physical asset across its lifespan to represent its diminishing value over the years.
Intra-Entity Transfer
Transactions involving the transfer of assets or liabilities between divisions within the same company.
Consolidation Process
The procedure of combining and presenting the financial results of several subsidiaries and the parent company as one cohesive financial statement.
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