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Under the IASB standards,which of the following criteria is not required for R&D capitalization?
Row Heading
The labels located at the beginning of rows in spreadsheet or table software, often used for identification or reference purposes.
Crosstab Query
A query type that aggregates data based on two or more fields and displays it in a tabular form, often used to create matrix reports.
Property Types
Categories or characteristics of properties in programming or real estate, specifying their data type, value range, or physical attributes.
Row Headings
The labels along the left side of a spreadsheet or table that typically indicate the number or name of each row.
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