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Development costs may be capitalized if
Emotions
Complex psychological states that involve physiological reactions, subjective feelings, and expressive behaviors.
Communications
The process of transmitting information and meaning between individuals or groups through the use of shared symbols, signs, and behaviors.
Behavioral Intentions
refer to the motivational factors that influence an individual's preparedness to perform a particular behavior or action.
Cluster Of Beliefs
A set of closely related attitudes or values held by an individual or group regarding a specific topic or issue.
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