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A Special Item Is a Significant Transaction That Is Unusual

question 32

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A special item is a significant transaction that is unusual or infrequent, but within the control of management.


Definitions:

Artificial Insemination

A medical procedure that involves directly inserting sperm into a woman's uterus or cervix to achieve pregnancy.

Human Embryos

Early stages of human development, from fertilization until the end of the eighth week of gestation.

Third-Party Reproduction

The process of having a baby through the use of reproductive technologies and biological materials (e.g., sperm, eggs, embryos) from a donor other than the intended parents.

Surrogacy Arrangements

Agreements where a woman agrees to carry and give birth to a child for another person or couple, potentially involving legal and financial terms.

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