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Discuss the purpose of the imputed interest rules.
Art Supply
Materials such as paints, brushes, canvases, and other items used for creating artwork.
Paintbrushes
Tools used for applying paint or other substances on surfaces, typically consisting of bristles fastened to a handle.
Cannibalization
A decrease in the sales figures, earnings, or the market dominance of an existing product due to the launch of a new product by the same manufacturer.
Substitute Product
A product or service that satisfies the same need or function as another in the eyes of the consumer, often leading to competition between brands.
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