AT RISK Definition

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AT RISK is the exposure to the danger of economic loss; frequently used in the context of claiming tax deductions. For example, a person can claim a tax deduction in a limited partnership if the taxpayer can show it is at risk of never realizing a profit and of losing its initial investment.

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DEFENSE INTERVAL see BASIC DEFENSE INTERVAL.

DETECTIVE CONTROL is a control designed to discover an unintended event or result.

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