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        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 390. END OF YEAR AMOUNT: 390.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SECTION 1.263 (A)-1(F) DE MINIMIS SAFE HARBOR ELECTION</FormAndLineReferenceDesc>
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