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Why is the combination of two protons and two neutrons stable, but the combination of two protons and one neutron is not?
Commercial Substance
A transaction has commercial substance if it significantly changes the economic position or cash flows of the entity.
Future Cash Flows
The projected cash receipts and payments a company expects over a future period, essential for investment and financial planning.
Patent Account
An account on the balance sheet that represents the cost of purchasing patents or the expenses incurred in securing patents.
Successful Product
A product that achieves significant sales, profitability, and/or market share goals.
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