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Discuss the requirements in order for startup expenditures to be amortized under § 195.
Task Difficulty
The level of challenge presented by a task, which can influence a person's performance and effort required to complete it.
Stimulus Motives
Drives or urges stemming from external sources that motivate behavior to satisfy a need or achieve a goal.
Bored
A state of feeling disinterested, restless, or unengaged due to a lack of stimulation or interest in the current activity or surroundings.
Habituated
The process by which an individual becomes accustomed to a stimulus or environment over time, leading to a decrease in responsiveness.
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