Course Modules: ACCT-2203-20226

Welcome!

Welcome! Welcome!

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Accounting Basics Handout.pdf Accounting Basics Handout.pdf 2

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Chapter 1 Managerial Accounting

Chapter 1 Managerial Accounting Chapter 1 Managerial Accounting

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Why It Matters Why It Matters 1

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1.1 Define Managerial Accounting and Identify the Three Primary Responsibilities of Management 1.1 Define Managerial Accounting and Identify the Three Primary Responsibilities of Management 2

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1.2 Distinguish between Financial and Managerial Accounting 1.2 Distinguish between Financial and Managerial Accounting 3

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1.3 Explain the Primary Roles and Skills Required of Managerial Accountants 1.3 Explain the Primary Roles and Skills Required of Managerial Accountants 4

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1.4 Describe the Role of the Institute of Management Accountants and the Use of Ethical Standards 1.4 Describe the Role of the Institute of Management Accountants and the Use of Ethical Standards 5

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1.5 Describe Trends in Today’s Business Environment and Analyze Their Impact on Accounting 1.5 Describe Trends in Today’s Business Environment and Analyze Their Impact on Accounting 6

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Thought Provokers Thought Provokers 9

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Assignment

Chapter One Thought Provokers Homework Chapter One Thought Provokers Homework 50 10

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Chapter 2: Building Blocks of Managerial Accounting

Chapter 2: Building Blocks of Managerial Accounting Chapter 2: Building Blocks of Managerial Accounting

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Why It Matters Why It Matters 1

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2.1 Distinguish between Merchandising, Manufacturing, and Service Organizations 2.1 Distinguish between Merchandising, Manufacturing, and Service Organizations 2

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2.2 Identify and Apply Basic Cost Behavior Patterns 2.2 Identify and Apply Basic Cost Behavior Patterns 3

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2.3 Estimate a Variable and Fixed Cost Equation and Predict Future Costs 2.3 Estimate a Variable and Fixed Cost Equation and Predict Future Costs 4

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Exercise Set A Exercise Set A 5

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Chapter 2 Homework Examples Chapter 2 Homework Examples 6

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Assignment

Chapter 2 Exercise Set A Homework Chapter 2 Exercise Set A Homework 50 7

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Chapter 3: Cost-Volume-Profit Analysis

Chapter 3: Cost-Volume-Profit Analysis Chapter 3: Cost-Volume-Profit Analysis

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Why It Matters Why It Matters 1

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3.1 Explain Contribution Margin and Calculate Contribution Margin per Unit, Contribution Margin Ratio, and Total Contribution Margin 3.1 Explain Contribution Margin and Calculate Contribution Margin per Unit, Contribution Margin Ratio, and Total Contribution Margin 2

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3.2 Calculate a Break-Even Point in Units and Dollars 3.2 Calculate a Break-Even Point in Units and Dollars 3

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3.3 Perform Break-Even Sensitivity Analysis for a Single Product Under Changing Business Situations 3.3 Perform Break-Even Sensitivity Analysis for a Single Product Under Changing Business Situations 4

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3.4 Perform Break-Even Sensitivity Analysis for a Multi-Product Environment Under Changing Business Situations 3.4 Perform Break-Even Sensitivity Analysis for a Multi-Product Environment Under Changing Business Situations 5

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3.5 Calculate and Interpret a Company’s Margin of Safety and Operating Leverage 3.5 Calculate and Interpret a Company’s Margin of Safety and Operating Leverage 6

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Chapter 3 Homework Examples Chapter 3 Homework Examples 7

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Assignment

Chapter 3 Exercise Set A Homework Chapter 3 Exercise Set A Homework 50 8

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Chapter 4: Job Order Costing

Chapter 4: Job Order Costing Chapter 4: Job Order Costing

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Why It Matters Why It Matters 1

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4.1 Distinguish between Job Order Costing and Process Costing 4.1 Distinguish between Job Order Costing and Process Costing 2

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4.2 Describe and Identify the Three Major Components of Product Costs under Job Order Costing 4.2 Describe and Identify the Three Major Components of Product Costs under Job Order Costing 3

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4.3 Use the Job Order Costing Method to Trace the Flow of Product Costs through the Inventory Accounts 4.3 Use the Job Order Costing Method to Trace the Flow of Product Costs through the Inventory Accounts 4

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4.4 Compute a Predetermined Overhead Rate and Apply Overhead to Production 4.4 Compute a Predetermined Overhead Rate and Apply Overhead to Production 5

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4.5 Compute the Cost of a Job Using Job Order Costing 4.5 Compute the Cost of a Job Using Job Order Costing 6

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4.6 Determine and Dispose of Underapplied or Overapplied Overhead 4.6 Determine and Dispose of Underapplied or Overapplied Overhead 7

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4.7 Prepare Journal Entries for a Job Order Cost System 4.7 Prepare Journal Entries for a Job Order Cost System 8

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4.8 Explain How a Job Order Cost System Applies to a Nonmanufacturing Environment 4.8 Explain How a Job Order Cost System Applies to a Nonmanufacturing Environment 9

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Chapter 4 Homework Examples Chapter 4 Homework Examples 10

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Assignment

Chapter 4 Exercise Set A Homework Chapter 4 Exercise Set A Homework 50 11

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Chapter 5: Process Costing

Chapter 5: Process Costing Chapter 5: Process Costing

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Why It Matters Why It Matters 1

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5.1 Compare and Contrast Job Order Costing and Process Costing 5.1 Compare and Contrast Job Order Costing and Process Costing 2

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5.2 Explain and Identify Conversion Costs 5.2 Explain and Identify Conversion Costs 3

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5.3 Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage 5.3 Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage 4

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5.4 Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage 5.4 Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage 5

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5.5 Prepare Journal Entries for a Process Costing System 5.5 Prepare Journal Entries for a Process Costing System 6

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Chapter 5 Homework Examples Chapter 5 Homework Examples 7

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Assignment

Chapter 5 Homework Chapter 5 Homework 50 8

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Chapter 6: Activity-Based, Variable, and Absorption Costing

Chapter 6: Activity-Based, Variable, and Absorption Costing Chapter 6: Activity-Based, Variable, and Absorption Costing

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Why It Matters Why It Matters 1

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6.1 Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method 6.1 Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method 2

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6.2 Describe and Identify Cost Drivers 6.2 Describe and Identify Cost Drivers 3

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6.3 Calculate Activity-Based Product Costs 6.3 Calculate Activity-Based Product Costs 4

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6.4 Compare and Contrast Traditional and Activity-Based Costing Systems 6.4 Compare and Contrast Traditional and Activity-Based Costing Systems 5

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6.5 Compare and Contrast Variable and Absorption Costing 6.5 Compare and Contrast Variable and Absorption Costing 6

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Exercise Set A Exercise Set A 7

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Chapter 6 Homework Examples Chapter 6 Homework Examples 8

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Assignment

Exercise Set A Homework Exercise Set A Homework 50 9

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Chapter 7: Budgeting

Chapter 7: Budgeting Chapter 7: Budgeting

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Why It Matters Why It Matters 1

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7.1 Describe How and Why Managers Use Budgets 7.1 Describe How and Why Managers Use Budgets 2

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7.2 Prepare Operating Budgets 7.2 Prepare Operating Budgets 3

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7.3 Prepare Financial Budgets 7.3 Prepare Financial Budgets 4

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7.4 Prepare Flexible Budgets 7.4 Prepare Flexible Budgets 5

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7.5 Explain How Budgets Are Used to Evaluate Goals 7.5 Explain How Budgets Are Used to Evaluate Goals 6

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Chapter 7 Homework Examples Chapter 7 Homework Examples 7

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Assignment

Exercise Set A Homework Exercise Set A Homework 50 8

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Chapter 8: Standard Costs and Variances

Chapter 8: Standard Costs and Variances Chapter 8: Standard Costs and Variances

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Why It Matters Why It Matters 1

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8.1 Explain How and Why a Standard Cost Is Developed 8.1 Explain How and Why a Standard Cost Is Developed 2

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8.2 Compute and Evaluate Materials Variances 8.2 Compute and Evaluate Materials Variances 3

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8.3 Compute and Evaluate Labor Variances 8.3 Compute and Evaluate Labor Variances 4

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8.4 Compute and Evaluate Overhead Variances 8.4 Compute and Evaluate Overhead Variances 5

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8.5 Describe How Companies Use Variance Analysis 8.5 Describe How Companies Use Variance Analysis 6

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Chapter 8 Homework Examples Chapter 8 Homework Examples 7

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Assignment

Exercise Set A Homework Exercise Set A Homework 50 8

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Mid-Term

Mid-Term Mid-Term

New Quiz

Mid-Term Quiz Mid-Term Quiz 150 1

lti-quiz 4012186 1

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Chapter 9: Responsibility Accounting and Decentralization

Chapter 9: Responsibility Accounting and Decentralization Chapter 9: Responsibility Accounting and Decentralization

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Why It Matters Why It Matters 1

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9.1 Differentiate between Centralized and Decentralized Management 9.1 Differentiate between Centralized and Decentralized Management 2

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9.2 Describe How Decision-Making Differs between Centralized and Decentralized Environments 9.2 Describe How Decision-Making Differs between Centralized and Decentralized Environments 3

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9.3 Describe the Types of Responsibility Centers 9.3 Describe the Types of Responsibility Centers 4

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9.4 Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers 9.4 Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers 5

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Chapter 9 Homework Examples Chapter 9 Homework Examples 6

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Assignment

Chapter 9 Homework Chapter 9 Homework 50 7

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Chapter 10: Short-Term Decision Making

Chapter 10: Short-Term Decision Making Chapter 10: Short-Term Decision Making

External Url

Why It Matters Why It Matters 1

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External Url

10.1 Identify Relevant Information for Decision-Making 10.1 Identify Relevant Information for Decision-Making 2

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10.2 Evaluate and Determine Whether to Accept or Reject a Special Order 10.2 Evaluate and Determine Whether to Accept or Reject a Special Order 3

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10.3 Evaluate and Determine Whether to Make or Buy a Component 10.3 Evaluate and Determine Whether to Make or Buy a Component 4

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10.4 Evaluate and Determine Whether to Keep or Discontinue a Segment or Product 10.4 Evaluate and Determine Whether to Keep or Discontinue a Segment or Product 5

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10.5 Evaluate and Determine Whether to Sell or Process Further 10.5 Evaluate and Determine Whether to Sell or Process Further 6

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10.6 Evaluate and Determine How to Make Decisions When Resources Are Constrained 10.6 Evaluate and Determine How to Make Decisions When Resources Are Constrained 7

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Exercise Set A Exercise Set A 9

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Chapter 10 Homework Examples Chapter 10 Homework Examples 10

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Assignment

Chapter 10 Homework Chapter 10 Homework 50 11

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Chapter 11: Capital Budgeting Decisions

Chapter 11: Capital Budgeting Decisions Chapter 11: Capital Budgeting Decisions

External Url

Why It Matters Why It Matters 1

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External Url

11.1 Describe Capital Investment Decisions and How They Are Applied 11.1 Describe Capital Investment Decisions and How They Are Applied 2

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11.2 Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions 11.2 Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions 3

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11.3 Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities 11.3 Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities 4

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11.4 Use Discounted Cash Flow Models to Make Capital Investment Decisions 11.4 Use Discounted Cash Flow Models to Make Capital Investment Decisions 5

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11.5 Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions 11.5 Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions 6

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Chapter 11 Homework Examples Chapter 11 Homework Examples 7

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Assignment

Problem Set B Homework Problem Set B Homework 50 8

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Chapter 12: Balanced Scorecard and Other Performance Measures

Chapter 12: Balanced Scorecard and Other Performance Measures Chapter 12: Balanced Scorecard and Other Performance Measures

External Url

Why It Matters Why It Matters 1

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External Url

12.1 Explain the Importance of Performance Measurement 12.1 Explain the Importance of Performance Measurement 2

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12.2 Identify the Characteristics of an Effective Performance Measure 12.2 Identify the Characteristics of an Effective Performance Measure 3

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12.3 Evaluate an Operating Segment or a Project Using Return on Investment, Residual Income, and Economic Value Added 12.3 Evaluate an Operating Segment or a Project Using Return on Investment, Residual Income, and Economic Value Added 4

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12.4 Describe the Balanced Scorecard and Explain How It Is Used 12.4 Describe the Balanced Scorecard and Explain How It Is Used 5

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Problem Set A Problem Set A 8

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Chapter 12 Homework Examples Chapter 12 Homework Examples 9

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Assignment

Exerscise A Homework Exerscise A Homework 50 10

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Finals Week

Finals Week Finals Week

Assignment

Course Evaluation Submission Course Evaluation Submission 0 1

assignment 4078646 1

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Additional Resources

Additional Resources Additional Resources

External Url

Financial Statement Analysis Financial Statement Analysis 1

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Time Value of Money Time Value of Money 2

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Suggested Resources Suggested Resources 3

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Index Index 4

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