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What are the five techniques of neutralization given by Sykes and Matza (1957/1988)?
Cost of Capital
The minimum profit rate a company needs to achieve on its investment ventures to keep its market value stable and draw in capital.
Cash Inflows
Money received by a business from various sources including sales, investments, and financing.
Useful Life
The estimated period over which an asset is expected to be used by the entity, or be productive.
Salvage Value
The projected sell-on value of an asset upon reaching the end of its operational lifespan.
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