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All of the following assets can be amortized EXCEPT:
Product Design
The process of ideating, creating, and iterating products with the goal of solving users' problems or addressing specific needs.
Overhead Costs
Expenses incurred in the running of a business that are not directly tied to specific products or services, such as rent, utilities, and administrative salaries.
Functional Resources
Assets allocated to support specific functions or operations within a company, such as human resources, finance, or technology.
Internal Competition
The rivalry among employees or departments within the same organization, aiming to achieve better performance.
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