[Solved] The "at-risk" rule applies, with limited exceptions, to all taxable activities. Categories: A system of classification or organization by which items are grouped or classified based on common characteristics or attributes. Characteristic: An attribute, quality, or feature that defines or distinguishes a person, place, or thing. Project Definition Phase: An initial stage of a project where goals, objectives, scope, and deliverables are identified and defined. Direct Control: A management approach where decision-making and oversight are exercised directly over processes, operations, or activities.