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Researchers in different fields may study the same issue but have different answers because:
Property, Plant, and Equipment
Long-term assets used in the operations of a business, not intended for sale.
Insurance
A financial product that provides protection against financial losses from specific risks, such as accidents, theft, or natural disasters.
Depreciation
A method to allocate the cost of a tangible asset over its useful life.
Utilities
Services such as electricity, gas, water, and sewer that are used by businesses and households, often considered basic necessities.
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