Account for the following:
Tertiary amines do not undergo acylation reaction

Explanation

To account for why tertiary amines do not undergo acylation reactions, we can break down the explanation into several steps:

### Step 1: Understand the Structure of Tertiary Amines
Tertiary amines have the general structure R3N, where R represents alkyl or aryl groups. In this structure, the nitrogen atom is bonded to three carbon-containing groups and does not have any hydrogen atoms attached to it.

### Step 2: Define Acylation Reaction
Acylation is a reaction where an acyl group (RCO-) is introduced into a compound. For amines, this typically involves the reaction of the amine with an acyl chloride or an anhydride, resulting in the formation of an amide.

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