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Intangible assets like patents,trademarks,and copyrights are included in owners' equity.
Tangible Personal Property
Physical items owned by an individual or business that can be seen, touched, and moved, excluding real estate.
Exception
A provision in tax law or regulation that allows individuals or entities to be exempt from the usual application of a rule under specified conditions.
Student Loan Interest
The cost of borrowing money for education, which can be claimed as a deduction to reduce taxable income, subject to certain limits.
Full-time
Typically refers to employment or student status that meets a minimum number of hours defined by an employer or educational institution.
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