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Intellectualization occurs with the defense mechanism of
Deferral Method
An accounting method where revenue or expenses are recognized after cash is exchanged, delaying the recognition of income or expenses until a future accounting period.
Government Grants
Funds provided by the government to organizations, businesses, or individuals for specific purposes, without any repayment obligation, often to support projects or innovations.
Private Donations
Contributions made by individuals or private entities to nonprofit organizations without expecting anything in return.
Translation Gains
Profits resulting from converting the financial statements of a foreign subsidiary into the parent company's reporting currency, reflecting changes in exchange rates.
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