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Research and development costs (R&D) are generally:
Intellectual Property
Intellectual property refers to creations of the mind, such as inventions; literary and artistic works; designs; and symbols, names, and images used in commerce.
Trademarks
Symbols, words, or phrases legally registered or established by use as representing a company or product, protecting the brand's identity.
Patents
are legal documents that grant inventors exclusive rights to their inventions, preventing others from making, using, or selling the invention without permission.
Lower Wages
The act of paying workers less than the average or expected amount for their labor.
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