Examlex
Which of the following types of expenditures is not subject to capitalization under the UNICAP rules?
Utricle
A part of the inner ear's vestibular system, responsible for detecting linear accelerations and head position changes.
Vestibule
An entryway or small room between the outer door and the interior of a building, or an anatomical space within the body, especially within the ear or nose.
Inner Ear
The innermost part of the ear, containing the cochlea, vestibule, and semicircular canals, crucial for hearing and balance.
External Auditory Meatus
The external auditory meatus is the ear canal, a tube running from the outer ear to the middle ear, allowing sound to enter the ear for hearing.
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