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A cost associated with renting would be:
Research and Development
Activities undertaken by companies to innovate and introduce new products or services; this includes basic research, applied research, and development of new technologies.
GAAP
GAAP stands for Generally Accepted Accounting Principles, which are a collection of commonly-followed accounting rules and standards for financial reporting.
Patent
A form of intellectual property protection that grants the patent holder exclusive rights to a process, design, or new invention for a specified period of time.
Expected Useful Life
The estimated duration for which an asset is expected to be economically usable by one or more users.
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