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What Are the Criteria Established by Statement of Position 98-02

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What are the criteria established by Statement of Position 98-02 for allocation of costs that involve fund raising?


Definitions:

Consequences

The results or outcomes of actions, which can be positive or negative depending on the behavior or choices made.

Behavior Change

Modification of human actions or reactions through various techniques and practices for improvement or treatment purposes.

Change Manager

A professional responsible for overseeing and facilitating the process of organizational change to achieve the desired outcome.

Communal Workspaces

Shared office environments where individuals from different organizations can work in a collaborative and communal setting.

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