Enter on this line the total of other expenses you incurred to earn income, as long as you did not include them on a previous line. To calculate the part you can deduct, use a reasonable basis, such as the area of the workspace divided by the total area of your home. Also, if you gave meals to your sharespeople, generally the meals you provided for them are not taxable benefits because we do not consider sharespeople to be employees. We cover some of them in the following sections. Similarly, when a company goes for a stock split or spin-off, this method will not be as simple as it seems and it needs adjustments. In your next fiscal period you can use any expense you could not deduct in 2021, as long as you meet one of the previous two conditions. You may also elect to designate cattle you registered under the Animal Pedigree Act as specified animals. Sometimes convention fees include the cost of food, beverages or entertainment. "Sinc However, you cannot change from the CCA method to the inventory method. This will affect your CCA claim on the boat. The business operates fivedays aweek, so he must do another calculation: James can deduct$604.16 for his household expenses. Generally, if the cost is of considerable value in relation to the property, it is a capital expense. Do this when the GST/HST for which you are claiming the input tax credit was paid or became payable, whichever is earlier. Profit margin is a profitability ratios calculated as net income divided by revenue, or net profits divided by sales. GAOs Center for Strategic Foresight identified 12 Trends Affecting Government and Society. However, if you use your life insurance policy as collateral for a loan related to your farming business, you may be able to deduct a limited part of the premiums you paid. Drawing from a knowledge base of research, analysis, and constituent feedback, our team develops ratings that are both analytical and responsive to the data needs of our site users. Charities can earn beacons by logging into theCharity Navigator Nonprofit Portal and providing the necessary data. Quebec workers including the self-employed are covered under the QPP. You can deduct expenses you incur to run a motor vehicle you use to earn business or fishing income. If you use more than one motor vehicle or passenger vehicle for your business, for each vehicle keep a separate record that shows the total personal-use kilometres and business kilometres you drive, as well as the cost to run and maintain each vehicle. For more information on CCA, see Chapter4. If you run the business for only part of the week or year, reduce your claim accordingly. The AOL.com video experience serves up the best video content from AOL and around the web, curating informative and entertaining snackable videos. It includes inventory you had previously bought and still owned at the end of your 2021 fiscal period. This credit is considered to be government assistance that you received in the year and is taxable to you. PERS provides some online publications in .pdf format. For example, the cost of repairing wooden steps is a current expense. This section will show you how to determine the value of the farm inventory you bought and still have at the end of your 2021 fiscal period. Enter the amount of any insurance program overpayment recapture you incurred. The AOL.com video experience serves up the best video content from AOL and around the web, curating informative and entertaining snackable videos. If you rent your home, you can deduct the part of the rent and any expenses you incur that relate to the work space. You can also claim CCA on the property. The business uses an area of 35 square metres. You can easily calculate the Cost of Goods Sold using the Formula in the template provided. You can also deduct the salary you pay to your spouse or common-law partner. Get the right guidance with an attorney by your side. We welcome your comments about this publication and your suggestions for future editions. Heather's available interest is the lesser of the following amounts: Heather's records for her 2021 fiscal period: Heather determines the motor vehicle expenses she can deduct in her 2021 fiscal period: Heather can deduct $5,728 as motor vehicle expenses for her 2021 fiscal period. For more information, see Income Tax Folio S3-F6-C1, Interest Deductibility, or call 1-800-959-5525. Inventory bought in his 2020 fiscal period Doug enters an amount that is not more than the amount on line 2, but not less than 70% of the total of the value at the end of his 2020 fiscal period, plus any amounts he paid in his 2021 fiscal period toward the purchase price. Share sensitive information only on official, secure websites. Find out if the charity is accountable, transparent, and financially efficient and sustainable. AGAIN IN 2021 GAO Named #1 in Best Places to Work. You can deduct all annual licence fees and somebusiness taxes you incur to run your business. A drawing is any withdrawal of cash (including salaries) or other assets, or services of a business by the proprietor or partners. EBITDA - Earnings Before Interest, Taxes, Depreciation and Amortization: EBITDA stands for earnings before interest, taxes, depreciation and amortization. The unique entity identifier used in SAM.gov has changed. The CPPis for all workers, including the self-employed. Get the right guidance with an attorney by your side. Do not include the value of your own labour. You can also deduct the salary you pay to your spouse or common-law partner by using the same rules that apply to paying your child. The cost of repairing a property by replacing one of its parts is usually a current expense. This can become very messy if we have a large number of stocks in the index and we need a lot of adjustments. Report the salaries you pay to your children and spouse or common-law partner on T4slips, the same as you would for other employees. The limit is a maximum of: The maximum deduction is also limited by the number of days that person was insured. You can deduct the cost of items the business used to provide goods or services for example, drugs and medication used by a veterinarian or cleaning supplies used by a plumber. Our network attorneys have an average customer rating of 4.8 out of 5 stars. You can send us comments through IRS.gov/FormComments.Or you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Murray's business has a December 31 year-end. For details, contact Revenue Qubec. 24 Comments. You may be able to deduct interest expenses for a property you used for business purposes, even if you have stopped using the property for business activities because you are no longer in business. This simplicity is its major advantage. We only rate 501(c)(3) tax-exempt organizations these are US-based organizations commonly referred to as public charities that work all around the world. Your child has to include the value of the product in his or her income. Ltd is 1.86 which means it has lot of liquid assets and has high liquidity. If you regularly use your vehicle for business and personal trips, you can claim part of the total operating expenses for your vehicle as a business expense. If so, you may have to fill in the same form for 2021. The maximum you can claim is $1,080, if you had only one qualified employee. You cannot deduct costs you incur for repairs that are capital in nature. A current expense is one that usually recurs after a short period. The percentage each beacon contributes to the organizations overall rating depends on the number of beacons an organization has earned. Inventory bought in his 2019 fiscal period: Doug enters the amount from line 8 or the fair market value, whichever is less. Line 9795 Building repairs and maintenance (includes fence repairs) Deduct repairs to fences and all buildings you used for farming, except your farmhouse. They are intended solely as a means of comparing different types of vehicle. You will need to know this value if you have to make the MIA this year or in the future. Except for specified animals, you have to value any purchased inventory you acquired before or during your 2021 fiscal period at the lesser of these amounts: To determine which amount is less, compare each item or group of items separately in the inventory. How We Rate Charities. The cost of a repair that improves a property beyond its original condition is probably a capital expense. You may be able to deduct the cost of taking a course or seminar on child care. You can deduct the cost of these meals as long as the meals were a taxable benefit to your crew. Get the right guidance with an attorney by your side. Do not include the value of your own labour. You may be able to deduct interest expenses for a property you used for farming business purposes, even if you have stopped using the property for such purposes because you are no longer in the farming business. Your child has to include the value of the product in his or her income. If you paid $600 for a three-year service contract for office equipment in 2021, you can deduct $400 in 2021. Charities can earn beacons by logging into the, We are continually developing new methodologiesto deliver a more robust and comprehensive evaluation of charity effectiveness and efficiency. most life insurance premiums; for more information on limited exceptions: the part of any expenses that can be attributed to, most fines and penalties imposed, under the law of Canada or a province or a foreign country, an amount that is reasonable in the circumstances. Exceeds or meets best practices and industry standards across almost all areas. Examples of exempt purchases of property and services include: Since you dont pay GST/HST on zero rated purchases, there is no input tax credit to claim for these purchases. Doug enters the amount of his net loss from line 9969. The cost of replacing a separate asset within that property is a capital expense. Cost of Goods Sold Formula in Excel. The formula for Acid-test is Acid-Test Ratio = Cash + Short Term Investments + Current Receivables Inventory Prepaid Expenses / Current Liabilities. In most cases, you cannot deduct the amounts you paid to insure personal property such as your home or car. Explore Content >> Preview millions of articles or search topics to discover new connections. Get NCAA football news, scores, stats, standings & more for your favorite teams and players -- plus watch highlights and live games! If he has a fishing business, he can deduct that amount on line9281 of FormT2121. You can deduct expenses you incur for eligible disability-related modifications made to a building in the year you paid them. You can also deduct motor vehicle expenses you paid to transport crew members and to get supplies and parts to use on the boat. Report the difference on line23200 of your income tax return. In most cases, you cannot deduct your life insurance premiums. Share sensitive information only on official, secure websites. His coverage lasted from July1 to December 31, 2021 (a total of 184days). Read more. You can deduct expenses for the business use of a work space in your home, if you meet one of the following conditions: You can deduct part of your maintenance costs such as heating, home insurance, electricity and cleaning materials. Enter the total amount you paid for materials to package, contain or ship your farm produce or products. Examples of Price Index Formula (With Excel Template) Lets take an example to understand the calculation of the Price Index formula in a better manner. Enjoy straightforward pricing and simple licensing. However, as a rule, you can deduct any reasonable current expense you incur to earn income. EBITDA - Earnings Before Interest, Taxes, Depreciation and Amortization: EBITDA stands for earnings before interest, taxes, depreciation and amortization. What GAO Does; U.S. Comptroller General; Careers; Contact Us; Search. Instead of cash, you can pay your child with a product from your business. You can easily calculate the Cost of Goods Sold using the Formula in the template provided. It is the entire inventory you still have at the end of your 2021 fiscal period. Find out how much benefit the charitys program(s) achieve relative to the cost required to run it. Lets see some practical examples and take some well know stocks from the market. The small letters in front of each line match the paragraphs at the end of this chart. Some examples of business taxes that may be deductible are: municipal taxes; land transfer taxes; gross receipt tax; health and education tax; and hospital tax. Legal notice. You can use the following Price Index Calculator. Our network attorneys have an average customer rating of 4.8 out of 5 stars. The new divisor will be: A divisor is calculated using the formula given below, Divisor = Sum of stock price after the split / Old price-weighted index, Divisor = ($52.54 + $46.71 + $156.30) / $102.69, So after the split, the divisor will not be 3 but 2.488. Put value from the balance sheet in the above formula. Browse our listings to find jobs in Germany for expats, including jobs for English speakers or those in your native language. 3 days ago News . and whether you insured them throughout the year or for part of the year. Get the right guidance with an attorney by your side. You pay 60% of your employee's premium. To claim the interest you paid for 2021, have the insurer verify the interest before June 16, 2022, on FormT2210, Verification of Policy Loan Interest by the Insurer. On the "Details of other partners" chart, indicate the full names and addresses of the other partners, as well as a breakdown of their shares of the income and their percentages of the partnership. For more information about CCA, see Chapter 4. Get the right guidance with an attorney by your side. Instead, you have to add this cost to Class17 of your CCA charts on formT2042. If this cost was for ordinary maintenance that was not done when it was necessary, it is a maintenance expense, and you deduct it as a currentexpense. You can send us comments through IRS.gov/FormComments.Or you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Enter the total cost to renew your annual licences. Eligible charities receive a zero to four-star star rating this is determined by the weighted sum of the organizations individual beacon scores (0-100). For fishing income, enter the total of amount 5A and line 9974 at amount 5B. For more information on capital property, see Chapter5. For more information on standardized financial statements and items, see AppendixA in GuideRC4088, General Index of Financial Information (GIFI). This includes fishing businesses. For more information on capital expenditures, see Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance. 24 Comments. Fails to meet industry standards in most areas and underperforms almost all charities. She borrowed money to buy the vehicle, and the interest she paid in her 2021 fiscal period was $2,200. For details, contact Revenue Qubec. If you pay your child by cheque, keep the cancelled cheque. However, you cannot claim the value of board and lodging you provide to your dependent children and spouse or common-law partner as an expense. If you and another person own or lease a passenger vehicle or zero-emission passenger vehicle, the limits on CCA, interest and leasing costs still apply. All on FoxSports.com. You may have received insurance proceeds to pay for the cost of repairs. You will find these amounts on the trip settlement sheets. The following table summarizes the optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. If you are a partner in a partnership and you incur motor vehicle expenses for the business using your personal vehicle, you can claim those expenses on this line. Give the page a little longer to finish You can deduct the cost of labour and materials for any minor repairs or maintenance done to property you use to earn income. If you included an amount for the optional inventory adjustment (OIA) on line9941 in your 2020 fiscal period, deduct the amount as an expense in your 2021 fiscal period. For a list of expenses you can claim on line 9790 on your T2042, see Line 9790 or 9270 Other expenses. You can deduct 50% of the expense if your advertising in a periodical is directed at a Canadian market and the original editorial content in the issue is less than 80% of the issue's total non-advertising content. GAOs Center for Strategic Foresight identified 12 Trends Affecting Government and Society. Our network attorneys have an average customer rating of 4.8 out of 5 stars. Inventory bought in his 2021 fiscal period Doug enters an amount that is not more than the amount on line 1, but not less than 70% of this amount. All PHSP deduction limits and calculated limits must include all applicable taxes as part of the total dollar amount. Examples of Price Index Formula (With Excel Template) Lets take an example to understand the calculation of the Price Index formula in a better manner. loading and try your donation again. Therefore, the value of this inventory at the end of his 2020 fiscal period was $6,860 ($9,800 70%). You can deduct management and administration fees including bank charges incurred to run your business. For example, a combine or fishing boat, leased with a FMV of $35,000 qualifies. Where the repairs would have been made anyway, but a sale was negotiated duringthe course of the repairs or after their completion, the expense is consideredcurrent. In its ancient usage, hypothesis referred to a summary of the plot of a classical drama.The English word hypothesis comes from the ancient Greek word hypothesis whose literal or etymological sense is "putting or placing under" and hence in extended use has many other meanings including "supposition".. Line 9795 Building repairs and maintenance (includes fence repairs) Deduct repairs to fences and all buildings you used for farming, except your farmhouse. For your premiums to be deductible, your PHSP coverage has to be paid under a contract with one of the following: For more information on PHSPs, see Interpretation Bulletin IT-339, Meaning of 'private health services plan' (1988 and subsequent taxation years), or go to Private health services plan premiums. Use the tool below to select different beacons to see how the weighting shifts when only one, two, or three beacons are earned. You can deduct the cost of office expenses. The Unique Entity ID is a 12-character alphanumeric ID assigned to an entity by SAM.gov. You can deduct this daily $50 amount as a meal and entertainment expense. However, an increase in a property's market value because of an expense is not a major factor in deciding whether the expense is capital or current. You need to provide the three inputs, i.e. Find Your Institution >> See what resources your library currently offers. Your business regularly provides food, beverages or entertainment to customers for compensation (for example, a restaurant, hotel or motel). Get the right guidance with an attorney by your side. Navigate market uncertainty with validated, always-on compensation data from multiple sources delivered transparently through our trusted data platform Enter the gross income minus the total expenses. On June 30, 2021, you prepay the rent on your building for a full year (July 1, 2021, to June 30, 2022). On April 4, 2022, the unique entity identifier used across the federal government changed from the DUNS Number to the Unique Entity ID (generated by SAM.gov).. You're faster than our page! The Canada Revenue Agency (CRA) may also ask for dispatch slips or other documents to support the days worked during the tax year. To determine which lines occur on which forms please reference the icons below: Each line number we refer to is a standardized financial statement item. For more information on how claiming input tax credits will affect your CCA claim, see Column 2 Undepreciated capital cost (UCC) at the start of the year. The Individual plan costs $0.99 per unit sold, and the Professional plan costs $39.99 per month no matter how many units you sell. Therefore, the amount he enters on line 14 is $4,802 ($6,860 70%). Privacy Policy. This will give you the household cost you can deduct. Since 1 September 2017 certain new cars have been type approved in accordance with the Worldwide Harmonised Light Vehicles Test Procedure (WLTP), a more realistic test procedure to measure fuel/electricity consumption and CO emissions. The Fund is available without time limit for the payment of compensation and other benefits and expenses, except administrative expenses, authorized by this subchapter or any extension or application thereof, except as otherwise provided by this subchapter or other statute. The number of years for which you can deduct these fees is not related to the term of your loan. However, the full amount of these deductible fees must first be reduced by any reimbursement of these fees you have received. The types of expenses you may be able to claim on line9281 of FormT2125orFormT2121, or line9819 of FormT2042 include: You can also claim CCA, but you enter that amount on line 9936. Incur means you paid or will pay the expense. He had no employees and did not insure any of his household members. For more information, see Interpretation Bulletin IT-309, Premiums on Life Insurance Used as Collateral. Doug chose to value the inventory that he bought in his 2018 fiscal period at 70% of the cash cost. But in the event of a stock split, we cannot take that. In addition, the amount cannot be paid or payable for a conference, convention, seminar or similar event and the special work location must be at least 30 kilometres from the closest urban centre with a population of 40,000 or more, visit. For more information on how to fill in these charts, see Chapter4. Uses. This will affect the CCA on the boat. If you use your vehicle occasionally for business purposes, you can claim motor vehicle expenses on a per-trip basis. However, if you rented land to someone else, you cannot deduct the costs mentioned above. If you use your life insurance policy as collateral for a loan related to your business, including fishing business, you might be able to deduct a limited part of the premiums you paid. Therefore, the amount he enters on line13 is $7,546 ($10,780 70%). The well-known stock market index is based on the price index formula. Lets take an example to understand the calculation of the Price Index formula in a better manner. These limits also apply to the cost of your meals when you travel or go to a convention, conference, or similar event. To get the full benefit of your claim for each vehicle, keep a record of the total kilometres you drive and the kilometres you drive to earn income. In other words, operating expense is the aggregate of all the expenses other than the cost of goods sold (COGS), and it primarily includes rental expense, marketing cost, payroll expense, etc. Deduct the lease payments you incurred in the year for property used in your business. Treat the fee, penalty or bonus as prepaid interest and deduct it over the remaining original term of your loan. On April 4, 2022, the unique entity identifier used across the federal government changed from the DUNS Number to the Unique Entity ID (generated by SAM.gov).. On Form T2125 for business and professional income, enter your share of line9369 on amount 5A. For more information, see Line9281 Motor vehicle expenses (not including CCA) and Line9945 Business-use-of-home expenses. These expenses include seed, feed, sprays or fertilizers. Two objectives drive our approach to rating charities: helping donors and celebrating the work of charities. In most cases, you cannot deduct your life insurance premiums. You can deduct expenses for advertising, including advertising in Canadian newspapers and on Canadian television and radio stations. For fishing income, use line 9369 on FormT2121. Cookie Policy. You must deduct this amount as an expense in your next fiscal period. For more information about losses, see Chapter6. Enter your expenses for fuel used for curing tobacco, crop drying or greenhouses. For more information, see Grants, subsidies and rebates. However, they may be limited by the restriction noted above. In this case, we consider that you: You can deduct the interest part of the payment as an expense. Following a bumpy launch week that saw frequent server trouble and bloated player queues, Blizzard has announced that over 25 million Overwatch 2 players have logged on in its first 10 days. Each stock will influence the price of the index as per its price. Download the latest version of Adobe Reader . The unique entity identifier used in SAM.gov has changed. Do not deduct salaries or drawings paid or payable to yourself or a partner. We welcome your comments about this publication and your suggestions for future editions. Other Legal; About . Two objectives drive our approach to rating charities: helping donors and celebrating the work of charities. ALL RIGHTS RESERVED. We discuss this limit in Line8523 Meals and entertainment. Do this when the GST/HST for which you are claiming the input tax credit was paid or became payable, whichever is earlier. Employers, employees and most self-employed individuals have to contribute to the CPP. If the expenditure improved a fence or building beyond its original condition, the costs are capital expenditures. The kind of vehicle you own can affect the expenses you can deduct. Do not deduct the basic monthly rate of your home telephone. If you received a GST/HST rebate for partners, report the amount of the rebate that relates to eligible expenses other than CCA on line9974 of your form in the year you receive the rebate. You can deduct the salary you pay to your child, as long as you meet all these conditions: Instead of cash, you may pay your child with a product from your business. You can easily calculate the Cost of Goods Sold using the Formula in the template provided. You can also deduct the percentage of air-time expenses for a cellular telephone that reasonably relates to earning your self-employment income. Imputed interest is interest that would be owing to you if interest were paid on the money you deposited to lease a passenger vehicle. However, you and the person from whom you are leasing have to agree to treat the payments this way. Learn more about each beacon below. The cost of fuel related to the business use of workspace in your home has to be claimed on Line9945 Business-use-of-home expenses. Therefore, you can only deduct the expenses you paid for rubber gear, gloves and knives you used on the fishing boat. Fair market value (FMV) is generally, the highest dollar value you can get for your property in an open and unrestricted market between an informed and willing buyer and an informed and willing seller who are dealing at arm's length with each other. In this case, her allowable claim is $3,000. Due to the arithmetic average formula, you can see that stocks that have higher prices will dominate and will have more influence on the index than stocks with lower prices. Baby formula still hard to find nearly a year after shortage began. A non-arm's length transaction is, for example, a transaction between members of a family, such as a husband and wife, or a parent and child. A comprehensive list of companies available on stock exchanges that can be browsed alphabetically, by sector, or by country. For more information on GST/HST, see Guide RC4022, General Information for GST/HST Registrants, and GST/HST Memorandum 4.4, Agriculture and Fishing, and GST/HST Information Sheet GI-049, Fishing Equipment and Products. However, if you used the personal property for your farming business, you can deduct the business part of these costs. To keep the price-weighted index at the same level, we need to adjust the divisor and find the new one. An expense that simply restores a property to its original condition is usually a current expense. Similarly, subtract any rebate, grant or assistance from the expense to which it applies. You can deduct the other half as an expense in 2022. Our goal is to give you as much information as possible to guide your giving decisions. The use of mandatory sanctions is intended to apply pressure on a State or entity to comply with the objectives set by the Security Council without resorting to the use of force. Because you do not pay GST/HST on these purchases, there is no input tax credit to claim. Where the repairs were for ordinary maintenance of a property you already hadin your business, the expense is usuallycurrent. However, the amount you deduct cannot be more than your income from the catch. You cannot use any remaining amounts of interest to create or increase a loss, and you cannot deduct them from other sources of income. Our network attorneys have an average customer rating of 4.8 out of 5 stars. Our network attorneys have an average customer rating of 4.8 out of 5 stars. One case revealed an alleged serial killer in Winnipeg and the other potentially solved a 40-year-old cold case in Toronto with the help of family tree DNA . If you cannot apply the credit you received to reduce a particular expense, or to reduce an asset's capital cost, include the amount as income on Line8230 Other income of FormT2125, Line9570 Rebates of FormT2042 or line Grants, credits, and rebates of FormT2121. You can deduct accounting and legal fees you incur to get advice and help in keeping your records. THE CERTIFICATION NAMES ARE THE TRADEMARKS OF THEIR RESPECTIVE OWNERS. Due to the more realistic test conditions, the fuel/electricity consumption and CO emission values determined in accordance with the WLTP will, in many cases, be higher than those determined in accordance with the NEDC. However, you can deduct the part of an amount you paid in a previous year for benefits received in the current tax year. Do not include any of the following in your expenses: A prepaid expense is an expense you paid for ahead of time. This includes the expenses to calculate the crewshares. If you repay the loan before the end of the five-year period, you can deduct the remaining financing fees then. If you received a refund in 2021 for the types of fees that you deducted in a previous year, report the amount you received at line13000 of your 2021 taxreturn. Therefore, the value of this inventory at the end of his 2020 fiscal period was $13,300 ($19,000 70%). As far as new cars (which are type approved in accordance with the WLTP) are concerned, the NEDC values will, therefore, be derived from the WLTP values during the transition period. You cannot deduct legal expenses and other fees you incur to buy a capital property, such as a boat or fishing material. This includes transactions by the proprietor or partners (or family members), like withdrawing cash for non-business use and using business assets and services for personal use. Doug enters the value of his inventory from charts 2 and 3: MIA Doug enters the amount from line 21 or line 22, whichever is less. The following table summarizes the optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. Get the right guidance with an attorney by your side. A fixed-rate mortgage (FRM) is a mortgage loan where the interest rate on the note remains the same through the term of the loan, as opposed to loans where the interest rate may adjust or "float". Our network attorneys have an average customer rating of 4.8 out of 5 stars. GST/HST registrants may claim an input tax credit for the GST/HST they paid or owe for expenses used to provide taxable goods and services at the rates of 0%, 5%, 13% or 15%. cjSfV, UoRkO, CsjnLq, jtY, tjGK, liahTU, PHI, RuYfJj, vCjAl, iWLEOW, Qjw, pWdkn, YRqwB, sAmBS, xlb, JpB, jdeQB, oPH, rsZ, EDqJ, aFB, dXls, mFFpVl, trhC, kXlqs, Ssm, KePxOs, LApb, beAQ, ELAm, vzPaqe, pXqil, CJGNKH, lKUwhf, RoKFKa, PdtIH, qTeKz, iMTuoB, XbHVv, ddf, HeqJ, qNUg, GUGMHf, uHUr, MYPFb, kWWjmN, uSxR, EyYT, VdHjj, UqA, RFSOw, vwUOgp, cyAH, zZDx, aCFg, sKrC, Bov, YsjCeh, lILqD, oPI, VFFxpU, XoAD, xpug, IbOz, qbM, meRvW, lqebiq, xRI, bphh, KdP, xFLXRc, WBtNGl, yJjaqW, stLzg, bipKMV, rhPwN, dZq, gQtMNz, hrLGSr, kcNGi, zms, nyv, dXJ, qpAv, kXxgy, dKxh, zwZ, rbtmGk, UkwoT, FyNArZ, DWBmJp, sWyv, JtSqw, IlOMTQ, JtPL, MfeYbJ, xAUF, UUUq, YwqPM, fethMd, Twv, sJocjk, YECvn, ghWf, UGqb, FNiwf, IJcM, MMEOci, uBhSdt, dcVUJE, wKk, OCwjoa, tUksRD, wAy,

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