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Which of the following types of expenditures is not subject to capitalization under the UNICAP rules?
Extraversion
A personality trait characterized by a tendency to be outgoing, sociable, and energetic, typically enjoying engagement in social settings and interactions.
Dominance
The exercise of power or influence over others to command, control, or prevail in a social or competitive setting.
Big Five Personality
A conceptual model that outlines human personality through five major traits: openness, conscientiousness, extraversion, agreeableness, and neuroticism.
Neuroticism
A personality trait characterized by emotional instability, anxiety, moodiness, worry, and a tendency towards negative emotions.
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