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On the balance sheet, liabilities are generally classified as
Gestation
The process or period of developing inside the womb between conception and birth.
Gestational Age
The age of an embryo or fetus from the first day of the mother's last menstrual period, used to determine expected delivery date.
Preterm
Referring to a baby born before 37 weeks of pregnancy have been completed, also known as premature birth.
Slow Growth
A rate of biological or economic development that is lower than expected or desired.
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