What is a Reserve in addition to Provisions?
What is an Accounting Reserve in addition to Provisions?Advantages of reserve fund in addition to ProvisionsIntroduction
The 2 words "reserve" in addition to "provision" are used synchronously inwards actual practice. For example. We tin reckon the usage of the damage reserve for doubtful, reserve for discount on debtors instead of provision for doubtful debts provision for discount on debtors etc. but inwards fact, at that topographic point is abrupt distinction betwixt inwards 2 terms. Let's discuses these 2 damage respectively.
Reserve
Reserve is an amount laid aside out of the turn a profit in addition to other surplus to strengthen the fiscal seat of the line concern to encounter hereafter contingencies in addition to losses. In other words, the amount of turn a profit or surplus which is kept condom for the smoothen functioning of an organisation in addition to to pay unlike kinds of liabilities is called reserve. It is besides called undistributed turn a profit or retained earnings. Sometimes, it tin live distributed to the shareholders equally dividend. So nosotros tin nation that reserve is that purpose of profit. Which is undistributed for the prupose of line concern usage inwards furere.
Objective or importance of reserve
Reserve helps the line concern inwards strengthening its fiscal position. It besides helps to encounter unexpected loses without whatever reduction inwards owner's capital. Reserves found a source of cost gratuitous upper-case missive of the alphabet of the line concern because it consists of pouching of profit. The reserves may live created for achieving whatever of the next objectives:
a. To strengthen the fiscal seat of a firm.
b. To growth working upper-case missive of the alphabet of a firm.
c. To encounter hereafter contingencies of a firm.
d. To encounter whatever unknown liabilities or losses of firm.
e. To supersede a wasting assets of a firm.
f. To brand uniform annunciation of divided shape year, inwards instance of companies instruct to expansion of line concern through internal sources i.e. ploughing dorsum of profit.
Reserve helps the line concern inwards strengthening its fiscal position. It besides helps to encounter unexpected loses without whatever reduction inwards owner's capital. Reserves found a source of cost gratuitous upper-case missive of the alphabet of the line concern because it consists of pouching of profit. The reserves may live created for achieving whatever of the next objectives:
a. To strengthen the fiscal seat of a firm.
b. To growth working upper-case missive of the alphabet of a firm.
c. To encounter hereafter contingencies of a firm.
d. To encounter whatever unknown liabilities or losses of firm.
e. To supersede a wasting assets of a firm.
f. To brand uniform annunciation of divided shape year, inwards instance of companies instruct to expansion of line concern through internal sources i.e. ploughing dorsum of profit.
Features or characteristics of reserve
The principal features of reserves are equally follows:
• Reserves are created for coming together unknown liabilities or losses.
• Reserves are created out of profit.
• Reserves are recorded on the liabilities side of residuum sheet.
• Reserve may live classified equally full general reserve, specific reserve.
• Reserve amount are invested exterior the line concern inwards buy of securities from 'reserve fund'.
Open/published reserves
Those reserves which are specifically created past times debiting the turn a profit in addition to loss line concern human relationship in addition to shown specifically on the liabilities side of residuum canvass are called 'open/published reserve' those are classified into 2 groups i.e. upper-case missive of the alphabet reserve in addition to revenue reserve.
Capital reserve
H5N1 reserve which is created/generated out of upper-case missive of the alphabet profit. It is usually non available for payment to shareholder. It is utilized for coming together upper-case missive of the alphabet losses of the firm. 'The facial expression upper-case missive of the alphabet reserve shall non include whatever amount regarded equally gratuitous for distribution through the turn a profit in addition to loss account. Such turn a profit is earned inwards the next ways:
• Sale of fixed assets
• Revaluation of assets in addition to liabilities
• Issue of shares in addition to debenture at premium
• Forfeiture in addition to re-issue of shares
• Redemption of debenture at discount
• Profit made inwards buy of running business
• Profit on sale of investment etc.
Advantage of upper-case missive of the alphabet reserve
The advantages of upper-case missive of the alphabet reserve are equally follows:
• It helps to strengthen the fiscal seat of an enterprise.
• It helps to furnish additional requirement of working capital.
• It tin encounter unknown in addition to unforeseen crisis.
• It helps inwards the resultant of fully paid bonus shares to the existing shareholders.
Disadvantages of upper-case missive of the alphabet reserve
The disadvantages of upper-case missive of the alphabet reserve are equally follows:
• Shareholders tin non instruct fair dividend for its distribution.
• Difficultly to decide such reserve fund.
• No reflection of the existent turn a profit on line concern organization.
• All line concern organisation tin non brand this provision necessarily.
Revenue reserve
H5N1 revenue which is created out of the revenue profit. Revenue turn a profit earned from its normal activities of a line concern at the ended year. The portion of such turn a profit which is non paid to the owner, but kept apart is known equally 'revenue reserve'. Such turn a profit is earned inwards the next ways:
• Profit on sales of goods or services
• Commission received
• Rent received
• Interest received etc.
It is classified into 2 groups:
a. General reserve
b. Specific reserve
General reserve
H5N1 reserve which is created non for whatever specific purpose, but for strengthening the fiscal seat of the line concern is known equally full general reserve e.g. reserve, reserve fund or contingency fund etc.
This types of reserve is created out of regular or normal turn a profit of the business. So the proprietor of the line concern is gratuitous to instruct it equally portion of his profit. That is why; it is besides known a ' gratuitous reserve'.
Objective or payoff of full general reserve
The next are the objectives or advantages of full general reserve:
• To strengthen the fiscal seat of the business.
• The encounter unknown in addition to unexpected liabilities in addition to hereafter losses.
• To provide fiscal sources for farther expansion of business.
• To distribute equal charge per unit of measurement of dividend to shareholders inwards instance of articulation stock company.
Accounting handling of full general reserve
General reserve is created out of undistributed turn a profit therefore; accounting treatments are as, next for unlike cases.
1. In instance of sole trading or partnership business
Profit in addition to loss a/c dr.
To: full general reserve a/c
2. In the instance of articulation stock company
Profit in addition to loss appropriation a/c dr.
To: full general reserve a/c
Specific reserve
H5N1 reserve is created for whatever exceptional purpose is known equally 'specific' i.e. dividend equalization fund, sinking fund, debenture sinking fund inquiry in addition to evolution fund etc. this reserve is utilizen for exceptional purpose. Such reserve tin non live unlizen for whatever purpose other than specified. For example: a fellowship to a greater extent than oft than non creates debentures sinking fund for the purpose of repayment of debenture. Such fund live utilized solely for the purposes of respoying debenture, it is besides called 'special reserve'.
It convey classified into unlike groups. They are:
a. Sinking fund
b. Dividend equalization fund
c. Research in addition to evolution fund
Sinking fund
H5N1 sinking fund is a fund which created for the purpose of repayment of liabilities (redemption of debentures) in addition to replacing fixed assets. Every twelvemonth a fixed amount either charged against turn a profit or loss line concern human relationship or appropriated out of the turn a profit in addition to loss appropriation account. The same amount is take from line concern inwards each twelvemonth in addition to invested on investments. The involvement received on these investments is re-invested in ane trial to a greater extent than to earn chemical compound involvement every year. When the debentures are due for redemption, the investments are sold in addition to debentures are redeemed. Any turn a profit on sale of investment is credited inwards sinking fund line concern human relationship whereas loss is demented to the same account.
There are 2 types of sinnkng fund. they are:
a. Sinking fund for redeeming liabilities: it is created for the purpose of repayment of liabilities or redemption from its creations is knows equally sinking fund for redeeming liabities.
b. Sinking fund for replacing fixed assets: it is created for the purpose of replacing one-time assets past times creating fund of the fellowship at the halt life of fixed assets is called sinking fund for replacing fixed assets.
Advantages or objectives of sinking fund
The next payoff or objectives of sinking fund are equally follows:
• It provided adequate fund for the redemption of debenture or other loans.
• It provides adequate fund for the redemption of one-time fixed assets at the halt of its useful life for novel assets.
• It helps to invest inwards exterior securities which volition growth amount of reserve.
• It helps to hold potent to live distributed to the shareholders.
Disadvantages of sinking fund
• It is impossible to collect sufficient fund for replacing one-time assets for novel immediately.
• It reduces the divisible turn a profit to live distributed to the shareholders.
Dividend equalization fund
It is a specific fund which is created out of turn a profit inwards gild to hold equal dividend over years. Declaration of fixed charge per unit of measurement of divided over years is expert sign for long term stability in addition to fiscal soundness of the company. Therefore, every prudent in addition to systematic fellowship declared fixed charge per unit of measurement of dividend when the turn a profit are high to equalize the dividend inwards future, when the turn a profit are low, the fund originated past times such transfer is called dividend equalization fund which insured that the fixed charge per unit of measurement of divided declared during the menstruum of prosperity tin live utilized fifty-fifty during the menstruum of crisis.
Advantages of divided equalization fund
The next advantages are:
• Helps to declare to distribute equal charge per unit of measurement of dividend to shareholders fifty-fifty at that topographic point is loss inwards the business.
• Due to the uniformity of divided over years. The marketplace value of shares does non fluctuate abnormally.
• Helps to hold the stability of the business.
Disadvantage of divided equalization fund
• It reduces the amount of dividend.
• Small scale organisation tin non able to hit such fund.
• Due to the equal distribution of dividend it cannot assist to mensurate working efficient of the administration over years.
Research in addition to evolution fund
It is essential for creating novel production or for developing novel pattern for the whatever product. It is besides created out of turn a profit to encounter heavy expenditures of inquiry in addition to evolution move for novel production inwards launching at the market. In the perfect contest marketplace of line concern era. All the businessmen required to pass for the inquiry in addition to evolution move for novel product. These are maintained past times inquiry in addition to evolution fund.
Advantages of inquiry in addition to evolution fund
• It helps to hit out required amount for inquiry in addition to evolution of novel product.
• It helps to consummate in addition to atomic number 82 highly competitive marketing environment.
• It helps to earn turn a profit due to conception of novel in addition to improve production inwards the market.
Disadvantages of inquiry in addition to evolution fund
• It is non suitable for modest scale line concern organizations.
• Reserve in addition to evolution plant tin live maintained if hugs amount of turn a profit is earned.
• It reduces divisible turn a profit of the shareholders.
Secret reserve
Reserve is created to strengthen the fiscal seat of the theater without disclosing reserve to the public. It is non shown In the residuum sheet. Such reserves are usually maintained past times banking concern insurance fellowship in addition to other fiscal institutions. It is created past times showing the figures of cyberspace turn a profit in addition to less than actual. It may live done past times whatever of the next ways:
• By providing excessive depreciation.
• By undervaluing of electrical flow assets.
• By overvaluing the liabilities.
• By charging upper-case missive of the alphabet expenditure to revenue.
• By making accrued income or treating income equally liability.
• By ignoring accrued income or treating income equally liability.
• By including a fictitious liability.
• By nether valuation of closing stock etc.
Advantage of stock reserve
• It helps to strengthen the fiscal seat of business.
• If provident additional working capital.
• It helps to encounter the exception losses.
• If helps to eliminate competition.
Disadvantage of hole-and-corner reserve
• True fiscal seat of the line concern tin non live disclosed.
• Profit shown past times fiscal contention is non accurate.
• No tape is maintained in addition to equally such non bring out inwards the residuum sheet.
Reserve fund
When the mountain of reserve is invested exterior the line concern inwards regime securities, it is called reserve fund. Thus amount of reserved which is non invested exterior the line concern is solely called reserve. However, inwards actual exercise no distinction is usually drawn betwixt the 2 i.e. reserve in addition to reserve fund.
Advantages of reserve fund
The next advantages are given below:
• Regular income earned for securities.
• The amount of reserve is quite condom because investment convey been made inwards regime securities.
• There may live turn a profit on sale of investment if marketplace cost of securities rises. There may besides live loses, if marketplace cost falls.
Provisions
Provisions hateful providing for possible losses or liabilities. The amount of which cannot live determined exactly. It is hit to encounter specific losses or liabilities which may live expected but non nonetheless incurred. Provisions are usually created past times debiting the turn a profit in addition to loss account. They are either deducted on assets side of residuum canvass or shown on the liabilities nether appropriate heading. The examples of about provision are:
a. Provision for doubtful on debtors.
b. Provision for discount on debtors.
c. Provision for taxation
d. Provision for repairs in addition to renewals
e. Provision for depreciation
f. Provision for fluctuation inwards investments
Objectives of provisions
The next objectives of provisions are:
a. Provision is created to comprehend loss inwards the value of assets.
b. Provision is created to encounter anticipated losses in addition to liabilities such equally provision for doubtful debts, provision for taxation etc.
c. Provision is created to present right fiscal contention in addition to to study truthful turn a profit in addition to seat of business.
Preparation of provision for doubtful debts account
While preparing provision for doubtful debts account, the next procedures should live following:
Step 1 whatever provision for bad depts. Papering inwards credit column of trial residuum should live treated equally opening residuum in addition to should live brought forwards on the credit side of provision for doubtful debt amount.
Step 2 bad debts to live written off (outside trial balance) should live written off amongst the assist of the next entries.
Step 3 at nowadays total debit residuum of bad debts line concern human relationship (which includes bad debts written off during the twelvemonth equally good equally written off now) is transferred to provision for doubtful debts line concern human relationship past times recording the next entries:
Step 4 the novel provision for doubtful debts required for side past times side year’s (as per adjustment) inwards set out on the debt side of the provision for doubtful debts accounts equally ‘To residuum c/d’.
Step 5 the residuum figure of provision for doubtful debts line concern human relationship is teetered to turn a profit in addition to loss account.
Effect inwards lastly accounts
1. In turn a profit in addition to loss account
When amount of bad debts written off its to a greater extent than than amount of provision for doubtful debts
2. When amount of bad debts written off is less than amount of provision for doubtful debts
The principal features of reserves are equally follows:
• Reserves are created for coming together unknown liabilities or losses.
• Reserves are created out of profit.
• Reserves are recorded on the liabilities side of residuum sheet.
• Reserve may live classified equally full general reserve, specific reserve.
• Reserve amount are invested exterior the line concern inwards buy of securities from 'reserve fund'.
Open/published reserves
Those reserves which are specifically created past times debiting the turn a profit in addition to loss line concern human relationship in addition to shown specifically on the liabilities side of residuum canvass are called 'open/published reserve' those are classified into 2 groups i.e. upper-case missive of the alphabet reserve in addition to revenue reserve.
Capital reserve
H5N1 reserve which is created/generated out of upper-case missive of the alphabet profit. It is usually non available for payment to shareholder. It is utilized for coming together upper-case missive of the alphabet losses of the firm. 'The facial expression upper-case missive of the alphabet reserve shall non include whatever amount regarded equally gratuitous for distribution through the turn a profit in addition to loss account. Such turn a profit is earned inwards the next ways:
• Sale of fixed assets
• Revaluation of assets in addition to liabilities
• Issue of shares in addition to debenture at premium
• Forfeiture in addition to re-issue of shares
• Redemption of debenture at discount
• Profit made inwards buy of running business
• Profit on sale of investment etc.
Advantage of upper-case missive of the alphabet reserve
The advantages of upper-case missive of the alphabet reserve are equally follows:
• It helps to strengthen the fiscal seat of an enterprise.
• It helps to furnish additional requirement of working capital.
• It tin encounter unknown in addition to unforeseen crisis.
• It helps inwards the resultant of fully paid bonus shares to the existing shareholders.
Disadvantages of upper-case missive of the alphabet reserve
The disadvantages of upper-case missive of the alphabet reserve are equally follows:
• Shareholders tin non instruct fair dividend for its distribution.
• Difficultly to decide such reserve fund.
• No reflection of the existent turn a profit on line concern organization.
• All line concern organisation tin non brand this provision necessarily.
Revenue reserve
H5N1 revenue which is created out of the revenue profit. Revenue turn a profit earned from its normal activities of a line concern at the ended year. The portion of such turn a profit which is non paid to the owner, but kept apart is known equally 'revenue reserve'. Such turn a profit is earned inwards the next ways:
• Profit on sales of goods or services
• Commission received
• Rent received
• Interest received etc.
It is classified into 2 groups:
a. General reserve
b. Specific reserve
General reserve
H5N1 reserve which is created non for whatever specific purpose, but for strengthening the fiscal seat of the line concern is known equally full general reserve e.g. reserve, reserve fund or contingency fund etc.
This types of reserve is created out of regular or normal turn a profit of the business. So the proprietor of the line concern is gratuitous to instruct it equally portion of his profit. That is why; it is besides known a ' gratuitous reserve'.
Objective or payoff of full general reserve
The next are the objectives or advantages of full general reserve:
• To strengthen the fiscal seat of the business.
• The encounter unknown in addition to unexpected liabilities in addition to hereafter losses.
• To provide fiscal sources for farther expansion of business.
• To distribute equal charge per unit of measurement of dividend to shareholders inwards instance of articulation stock company.
Accounting handling of full general reserve
General reserve is created out of undistributed turn a profit therefore; accounting treatments are as, next for unlike cases.
1. In instance of sole trading or partnership business
Profit in addition to loss a/c dr.
To: full general reserve a/c
2. In the instance of articulation stock company
Profit in addition to loss appropriation a/c dr.
To: full general reserve a/c
Specific reserve
H5N1 reserve is created for whatever exceptional purpose is known equally 'specific' i.e. dividend equalization fund, sinking fund, debenture sinking fund inquiry in addition to evolution fund etc. this reserve is utilizen for exceptional purpose. Such reserve tin non live unlizen for whatever purpose other than specified. For example: a fellowship to a greater extent than oft than non creates debentures sinking fund for the purpose of repayment of debenture. Such fund live utilized solely for the purposes of respoying debenture, it is besides called 'special reserve'.
It convey classified into unlike groups. They are:
a. Sinking fund
b. Dividend equalization fund
c. Research in addition to evolution fund
Sinking fund
H5N1 sinking fund is a fund which created for the purpose of repayment of liabilities (redemption of debentures) in addition to replacing fixed assets. Every twelvemonth a fixed amount either charged against turn a profit or loss line concern human relationship or appropriated out of the turn a profit in addition to loss appropriation account. The same amount is take from line concern inwards each twelvemonth in addition to invested on investments. The involvement received on these investments is re-invested in ane trial to a greater extent than to earn chemical compound involvement every year. When the debentures are due for redemption, the investments are sold in addition to debentures are redeemed. Any turn a profit on sale of investment is credited inwards sinking fund line concern human relationship whereas loss is demented to the same account.
There are 2 types of sinnkng fund. they are:
a. Sinking fund for redeeming liabilities: it is created for the purpose of repayment of liabilities or redemption from its creations is knows equally sinking fund for redeeming liabities.
b. Sinking fund for replacing fixed assets: it is created for the purpose of replacing one-time assets past times creating fund of the fellowship at the halt life of fixed assets is called sinking fund for replacing fixed assets.
Advantages or objectives of sinking fund
The next payoff or objectives of sinking fund are equally follows:
• It provided adequate fund for the redemption of debenture or other loans.
• It provides adequate fund for the redemption of one-time fixed assets at the halt of its useful life for novel assets.
• It helps to invest inwards exterior securities which volition growth amount of reserve.
• It helps to hold potent to live distributed to the shareholders.
Disadvantages of sinking fund
• It is impossible to collect sufficient fund for replacing one-time assets for novel immediately.
• It reduces the divisible turn a profit to live distributed to the shareholders.
Dividend equalization fund
It is a specific fund which is created out of turn a profit inwards gild to hold equal dividend over years. Declaration of fixed charge per unit of measurement of divided over years is expert sign for long term stability in addition to fiscal soundness of the company. Therefore, every prudent in addition to systematic fellowship declared fixed charge per unit of measurement of dividend when the turn a profit are high to equalize the dividend inwards future, when the turn a profit are low, the fund originated past times such transfer is called dividend equalization fund which insured that the fixed charge per unit of measurement of divided declared during the menstruum of prosperity tin live utilized fifty-fifty during the menstruum of crisis.
Advantages of divided equalization fund
The next advantages are:
• Helps to declare to distribute equal charge per unit of measurement of dividend to shareholders fifty-fifty at that topographic point is loss inwards the business.
• Due to the uniformity of divided over years. The marketplace value of shares does non fluctuate abnormally.
• Helps to hold the stability of the business.
Disadvantage of divided equalization fund
• It reduces the amount of dividend.
• Small scale organisation tin non able to hit such fund.
• Due to the equal distribution of dividend it cannot assist to mensurate working efficient of the administration over years.
Research in addition to evolution fund
It is essential for creating novel production or for developing novel pattern for the whatever product. It is besides created out of turn a profit to encounter heavy expenditures of inquiry in addition to evolution move for novel production inwards launching at the market. In the perfect contest marketplace of line concern era. All the businessmen required to pass for the inquiry in addition to evolution move for novel product. These are maintained past times inquiry in addition to evolution fund.
Advantages of inquiry in addition to evolution fund
• It helps to hit out required amount for inquiry in addition to evolution of novel product.
• It helps to consummate in addition to atomic number 82 highly competitive marketing environment.
• It helps to earn turn a profit due to conception of novel in addition to improve production inwards the market.
Disadvantages of inquiry in addition to evolution fund
• It is non suitable for modest scale line concern organizations.
• Reserve in addition to evolution plant tin live maintained if hugs amount of turn a profit is earned.
• It reduces divisible turn a profit of the shareholders.
Secret reserve
Reserve is created to strengthen the fiscal seat of the theater without disclosing reserve to the public. It is non shown In the residuum sheet. Such reserves are usually maintained past times banking concern insurance fellowship in addition to other fiscal institutions. It is created past times showing the figures of cyberspace turn a profit in addition to less than actual. It may live done past times whatever of the next ways:
• By providing excessive depreciation.
• By undervaluing of electrical flow assets.
• By overvaluing the liabilities.
• By charging upper-case missive of the alphabet expenditure to revenue.
• By making accrued income or treating income equally liability.
• By ignoring accrued income or treating income equally liability.
• By including a fictitious liability.
• By nether valuation of closing stock etc.
Advantage of stock reserve
• It helps to strengthen the fiscal seat of business.
• If provident additional working capital.
• It helps to encounter the exception losses.
• If helps to eliminate competition.
Disadvantage of hole-and-corner reserve
• True fiscal seat of the line concern tin non live disclosed.
• Profit shown past times fiscal contention is non accurate.
• No tape is maintained in addition to equally such non bring out inwards the residuum sheet.
Reserve fund
When the mountain of reserve is invested exterior the line concern inwards regime securities, it is called reserve fund. Thus amount of reserved which is non invested exterior the line concern is solely called reserve. However, inwards actual exercise no distinction is usually drawn betwixt the 2 i.e. reserve in addition to reserve fund.
Advantages of reserve fund
The next advantages are given below:
• Regular income earned for securities.
• The amount of reserve is quite condom because investment convey been made inwards regime securities.
• There may live turn a profit on sale of investment if marketplace cost of securities rises. There may besides live loses, if marketplace cost falls.
Provisions
Provisions hateful providing for possible losses or liabilities. The amount of which cannot live determined exactly. It is hit to encounter specific losses or liabilities which may live expected but non nonetheless incurred. Provisions are usually created past times debiting the turn a profit in addition to loss account. They are either deducted on assets side of residuum canvass or shown on the liabilities nether appropriate heading. The examples of about provision are:
a. Provision for doubtful on debtors.
b. Provision for discount on debtors.
c. Provision for taxation
d. Provision for repairs in addition to renewals
e. Provision for depreciation
f. Provision for fluctuation inwards investments
Objectives of provisions
The next objectives of provisions are:
a. Provision is created to comprehend loss inwards the value of assets.
b. Provision is created to encounter anticipated losses in addition to liabilities such equally provision for doubtful debts, provision for taxation etc.
c. Provision is created to present right fiscal contention in addition to to study truthful turn a profit in addition to seat of business.
Preparation of provision for doubtful debts account
While preparing provision for doubtful debts account, the next procedures should live following:
Step 1 whatever provision for bad depts. Papering inwards credit column of trial residuum should live treated equally opening residuum in addition to should live brought forwards on the credit side of provision for doubtful debt amount.
Step 2 bad debts to live written off (outside trial balance) should live written off amongst the assist of the next entries.
Step 3 at nowadays total debit residuum of bad debts line concern human relationship (which includes bad debts written off during the twelvemonth equally good equally written off now) is transferred to provision for doubtful debts line concern human relationship past times recording the next entries:
Step 4 the novel provision for doubtful debts required for side past times side year’s (as per adjustment) inwards set out on the debt side of the provision for doubtful debts accounts equally ‘To residuum c/d’.
Step 5 the residuum figure of provision for doubtful debts line concern human relationship is teetered to turn a profit in addition to loss account.
Effect inwards lastly accounts
1. In turn a profit in addition to loss account
When amount of bad debts written off its to a greater extent than than amount of provision for doubtful debts
2. When amount of bad debts written off is less than amount of provision for doubtful debts
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