(Ref 3). We evaluate qualified applicants without regard to race, color, age, religion, gender, sexual orientation, disability, veteran status, and other protected . CapEx can tell you how much a company invests in existing and new fixed assets to maintain or grow its business. Here's a hypothetical example to show how CapEx works. Because a CapEx adds to the 'asset' column of your balance book, it's commonplace for an investor to capitalize the costs of that asset over several years, following the depreciation rules laid out in the Federal Tax Code. DR \begin{aligned} &\text{FCFE} = \text{EP} - ( \text{CE} - \text{D} ) \times ( 1 - \text{DR} ) - \Delta \text{C} \times ( 1 - \text{DR} ) \\ &\textbf{where:}\\ &\text{FCFE} = \text{Free cash flow to equity} \\ &\text{EP} = \text{Earnings per share} \\ &\text{CE} = \text{CapEx} \\ &\text{D} = \text{Depreciation} \\ &\text{DR} = \text{Debt ratio} \\ &\Delta \text{C} = \Delta \text{Net capital, change in net working capital} \\ \end{aligned} To have a more accurate budget, you should have more detail going into the project. Net Working Capital increases when it becomes more positive or less negative and decreases when it becomes less positive or more negative. A capital expenditure is the use of funds or assumption of a liability in order to obtain or upgrade physical assets. PP&E Different companies highlight CapEx in a number of ways, and an analyst or investor may see it listed as capital spending, purchases of property, plant, and equipment (PP&E), or acquisition expense. where: Special provision relating to paragraph 3 of Schedule 3 29. FCFE is the amount of cash available to equity shareholders. She holds a Bachelor of Science in Finance degree from Bridgewater State University and has worked on print content for business owners, national brands, and major publications. Of this, it recorded $39.44 billion of property plant and equipment, net of accumulated depreciation. The categories of expenditure qualifying for relief include: (i) employee related costs subject to certain parameters around standard remuneration policy and industry rates; (ii) capital costs of assets used for the development of the game; (iii) costs of renting or leasing equipment; (iv) costs of consumable items, software, copyright and . You can claim capital allowances when you buy assets that you keep to use in your business, for example: equipment machinery business vehicles, for example vans, lorries or cars These are known. = Examples of capital expenditures include new technology or machinery. What is a Capital Expenditure? CF/CapEx Cash Flow Statement: Analyzing Cash Flow From Investing Activities, Understanding Capital Expenditures (CapEx), Netcapital,changeinnetworkingcapital, Enterprise Value (EV) Formula and What It Means, Cash Flow to Capital Expenditures (CF to CAPEX), Cash Flow From Investing Activities Explained: Types and Examples, Property, Plant, and Equipment (PP&E) Definition in Accounting, Financial Statements: List of Types and How to Read Them. = Therefore, making wise CapEx decisions is of critical importance to the financial health of a company. 1.25 Financial statements are written records that convey the business activities and the financial performance of a company. Consolidated Maintenance Capital Expenditures shall be calculated (without duplication) over the four fiscal quarters immediately preceding the date of determination thereof. The Partnership shall disclose to its Partners any change in the amount of Estimated Maintenance Capital Expenditures in its reports made in accordance with Section 8.3 to the extent not previously disclosed. You can learn more about the standards we follow in producing accurate, unbiased content in our. Add the change in PP&E to the current-period depreciation expense to arrive at the company's current-period CapEx spending. Qualifying . The costs, as well as benefits related to the capital expenditure, are usually stretched over a relatively long period of time for both industrial projects and infrastructure projects. Expenditures must be incurred by the taxpayer. EP Decisions on how much to invest in capital expenditures can often be extremely vital decisions made by an organization. Netincome Therefore, budgeting for capital expenditures ought to be carefully and efficiently planned and executed. Otherwise, they might get out of control. Example 1: A taxpayer incurs $1 million in domestic R&E . This tax benefit is specifically provided for in the Second schedule of the Companies Income Tax Act (CITA). However, once capital assets start being put in service, depreciation begins, and they decrease in value throughout their useful lives. Sec. If, however, the expense is one that maintains the asset at its current condition, such as a repair, the cost is typically deducted fully in the year the expense is incurred. Net Working Capital means, at any date, (a) the consolidated current assets of Holdings, the Borrower and its consolidated Subsidiaries as of such date (excluding cash, Permitted Investments and current deferred income taxes) minus (b) the consolidated current liabilities of Holdings, the Borrower and its consolidated Subsidiaries as of such date (excluding current liabilities in respect of Indebtedness and current deferred income taxes). \begin{aligned} &\text{CapEx} = \Delta \text{PP\&E} + \text{Current Depreciation} \\ &\textbf{where:}\\ &\text{CapEx} = \text{Capital expenditures} \\ &\Delta \text{PP\&E} = \text{Change in property, plant, and equipment} \\ \end{aligned} ) Since the management of capital expenditure in a large organization may involve numerous employees, departments, or even regions, clear policies for everyone to follow should be put in place to put the budget on track. CF/CapEx 59 (e) (2) (B), expenditures under Sec. What Amazon lists on its Cash Flow Statement as Purchases of property and equipment, including internal-use software and website development is its capital expenditures for the periods. CapEx Estimated Maintenance Capital Expenditures means an estimate made in good faith by the Board of Directors (with the concurrence of the Conflicts Committee) of the average quarterly Maintenance Capital Expenditures that the Partnership will need to incur over the long term to maintain the operating capacity of the Partnership Group (including the Partnerships proportionate share of the average quarterly Maintenance Capital Expenditures of its Subsidiaries that are not wholly owned) existing at the time the estimate is made. 59 (e) (2), a qualified expenditure is any amount that would have been allowable as a deduction for the tax year in which the expenditure was paid or incurred. Examples of CapEx include the purchase of land, vehicles, buildings, or heavy machinery. These purchases are qualified capital expenditures because they benefit the business for more than a year and increase the overall value of the company. Capital Expenditure Reserve shall be calculated on a consolidated basis in accordance with GAAP and shall include (without duplication) the Equity Percentage of Capital Expenditure Reserve for the Borrowers Unconsolidated Affiliates. CashFlowfromOperations Netcapital,changeinnetworkingcapital In this case, this supplementary information explains that Apple has gross PPE of $109 billion, with almost $79 billion made up of machinery, equipment, and internal-use software. Such assets include things like property, equipment, and infrastructure. = Topic No. Newdebt Capital expenditure should not be confused with operating expenses (OpEx). Qualifying expenditure means capital expenditure incurred on the provision, construction or purchase of plant and machinery used for the purpose of a business other than assets that have an expected life span of less than two (2) years. Freecashflowtoequity Many companies usually try to maintain the levels of their historical capital expenditure to show investors that the managers of the company are continuing to invest in the growth of the business. Put differently, CapEx is any type of expense that a company capitalizes or shows on its balance sheet as an investment rather than on its income statement as an expenditure. However, such outcomes are not guaranteed, and losses may be incurred. QUALIFYING EXPENDITURE AND INLAND REVENUE BOARD OF MALAYSIA COMPUTATION OF CAPITAL ALLOWANCES Public Ruling No. Saving money for the purchase usually implies that you will have to wait for a while before getting the asset you need. = Apple's balance sheet aggregates all property, plant, and equipment into a single line. Capital expenditures (CapEx) are funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment. The amount of Qualified Capital Expenditures per-licensed-bed may never be less in any Lease Year than the amount established in the prior Lease Year. = It is recommended that the Board of Directors approve the resolution entitled A Resolution of the Moulton Niguel Water District Board of Directors Declaration of Intent to Reimburse Qualified Capital Expenditures from Anticipated Bond Proceeds. Instead, you generally must depreciate such property. An often overlooked capital expenditure is computer software. Capital Expenses expenses that are capital in nature or required under GAAP to be capitalized. Target Working Capital has the meaning set forth in Section 2.06(a)(ii). \begin{aligned} &\text{CF/CapEx} = \frac { \text{Cash Flow from Operations} }{ \text{CapEx} } \\ &\textbf{where:}\\ &\text{CF/CapEx} = \text{Cash flow to capital expenditure ratio} \\ \end{aligned} The book value of this category of CapEx is valued at $39.4 billion. What Is the Formula for Calculating Free Cash Flow? = Unlike CapEx, operating expenses (OpEx) are shorter-term expenses used for the day-to-day operations of a business. . You must plan ahead to have enough money in the fund to cover major repairs as part of the 10-year capital works plan. The business plan should clearly depict all expenditures related to R&D activities; The scheme applies to companies conducting R&D in qualifying sectors including but not limited to life and health sciences, technology, ICT, fintech, biotechnology, nanotechnology, light manufacturing, pharmaceuticals and design; A golf instructor may purchase a piece of property to conduct golf lessons or a commercial fisherman may purchase land for boat, trailer or equipment storage. Accelerated capital allowances Examples of assets which qualify for accelerated capital allowance rates: Small-value assets not exceeding RM2,000 each are eligible for 100% capital allowances. Unfunded Capital Expenditures means Capital Expenditures made through Revolving Advances or out of Borrowers own funds other than through equity contributed subsequent to the Closing Date or purchase money or other financing or lease transactions permitted hereunder. ) The long-term strategic goals, as well as the budgeting process of a company, need to be in place before authorization of capital expenditures. Permitted Capital Expenditures has the meaning given that term in Section 9.12(b). Capital expenditures are long-term investments, meaning the assets purchased. Capital expenditures are payments made for goods or services that are recorded or capitalized on a company's balance sheet instead of expensed on the income statement. Using this formula, ABC's CF-to-CapEx is as follows: $ When a company acquires a vehicle to add to its fleet, the purchase is often capitalized and treated as CapEx. Keeps Coordinator advised of project status up-dates . What Are the Types of Capital Expenditures (CapEx)? C Operating expenses are shown on the income statement and are fully tax-deductible, whereas capital expenditures only reduce taxes through the depreciation that they generate. For example, if a company purchases a $1 million piece of equipment that has a useful life of 10 years, it could include $100,000 of depreciation expense each year for 10 years. This list of qualifying and non-qualifying costs - cannot be considered exhaustive and the Association is advised to seek the guidance of the NIHE (DPG) on items over which there is any doubt before expenditure is incurred. 6/2015 Date Of Publication: 27 August 2015 _____ Page 1 of 22 1. Fully qualified accountant (CIMA/ACA/ACCA) or Part Qualified Exceptional interpersonal skills and able to successfully communicate with people at all levels, both financial and non-financial Advanced Excel skills Structured Query Language (SQL) is a specialized programming language designed for interacting with a database. Excel Fundamentals - Formulas for Finance, Certified Banking & Credit Analyst (CBCA), Business Intelligence & Data Analyst (BIDA), Commercial Real Estate Finance Specialization, Environmental, Social & Governance Specialization, Financial Planning & Wealth Management Professional (FPWM). Capital expenditures normally have a substantial effect on the short-term and long-term financial standing of an organization. To create a realistic budget and generate valuable reports, you need to gather reliable information. $1.25Billion$6.88Billion=5.49. D The amount of QE incurred will be used in the computation of initial allowance (IA) and annual allowance (AA) under Schedule 3 of the ITA. Capital expenditures are also used in calculating free cash flow to equity (FCFE). It is at this stage that you should think about how many internal resources will be required by the project, including manpower, materials, finances, and services. They are effectively a standardised tax- deductible version of depreciation or amortisation. These purchases are qualified capital expenditures. The QCE must also be in use at the end of the period for which the tax is being computed. Investopedia requires writers to use primary sources to support their work. Buildings, software, equipment, businesses, and other assets are examples of company assets. Capital expenditures have an initial increase in the asset accounts of an organization. Office or building remodeling costs also are considered qualified capital expenditures. Billion C = Capital expenditures normally have a substantial effect on the short-term and long-term financial standing of an organization. ( Including not only upgrades but also the purchase, repair, maintenance, and upgrade of fixed company assets. Peggy James is a CPA with over 9 years of experience in accounting and finance, including corporate, nonprofit, and personal finance environments. Many companies usually try to maintain the levels of their historical capital expenditure to show investors that the managers of the company are continuing to invest in the growth of the business. A charity may seek compensation in respect of Value-Added Tax (VAT) which was paid in the State on certain expenditure. To keep advancing your career, the additional CFI resources below will be useful: Get Certified for Commercial Banking (CBCA). = NCE . During financial planning, organizations need to account for risk to mitigate potential losses, even though it is not possible to eliminate them. Capital expenditures (CapEx) are funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment. where: Operating expenses are shorter-term expenses required to meet the ongoing operational costs of running a business. A company with a ratio of less than one may need to borrow money to fund its purchase of capital assets. Capital expenditure (including equipment repairs and maintenance) Recording lease contracts - Right-of-Use Assets; Capitalisation of borrowing costs; . Working Capital Assets has the meaning as set forth in the Recitals of this Agreement. This module covers the basics of what capital allowances are and the various rates. Accurate data is very crucial if you want to manage capital projects efficiently. Capital expenditures are characteristically very expensive, especially for companies in industries such as production, manufacturing, telecom, utilities, and oil exploration. Billion Also known as CapEx or capital expenses, capital expenditures include the purchase of items such as new equipment, machinery, land, plant, buildings or warehouses, furniture and fixtures, business vehicles, software, or intangible assets such as a patent or license. allowance as a relief that is given to any person who has acquired qualifying capital expenditure during a basis period in respect of assets in use for the purpose of business or a trade at the end of a basis period. Funds used for the purchase, improvement, or maintenance of long-term assets. We also reference original research from other reputable publishers where appropriate. A 'Capital Expenditure' is an acquisition or upgrade that permanently increases the value of an asset. List of Excel Shortcuts Computer software requires regular updates. A capital expenditure is not for short-term gain, nor can it be easily transferred into cash. Capital expenditures are payments made for goods or services that are recorded or capitalized on a company's balance sheet instead of expensed on the income statement. Making capital expenditures on fixed assets can include repairing a roof, purchasing a piece of equipment, or building a new factory. A fixed asset is a type of capital expenditure. The intent is for these assets to be used for productive purposes for at least one year. These include: Plant and Machinery Allowances (PMAs) AIA (the Annual Investment Allowance) RDAs The type of capital allowance your expenditure qualifies for will dictate the rate at which it can be deducted for tax purposes. FCFE=NINCEC+NDDRwhere:NI=NetincomeNCE=NetCapExND=NewdebtDR=Debtrepayment. = 5.49 CapEx is often used to undertake new projects or investments by a company. Both intangible and tangible capital expenditures are usually considered assets since they can be sold when there is a need. If the person is assessed under employment income, he/she is not eligible to claim any capital allowances. Due to their substantial initial costs, irreversibility, and long-term effects, capital expenditure decisions are very critical to an organization. Capital expenditures are often difficult to reverse without the company incurring losses. Debtrepayment Long-term assets are usually physical, fixed and non-consumable assets such as property, equipment, or infrastructure, and that have a useful life of more than one accounting period. PP&E Suzanne is a researcher, writer, and fact-checker. ( Schedule 3 of the Income Tax Act 1967 has laid down several allowable deductions in the form of allowances, for the capital expenditures that have been . Locate the company's prior-period PP&E balance, and take the difference between the two to find the change in the company's PP&E balance. However, too little detail will make the budget vague and, therefore, less useful. As the business grows, more software licenses may be required. The notes also explain how the property, plant, and equipment balance is reduced by accumulated depreciation balance. = Office or building remodeling costs also are considered qualified capital expenditures. 174 (a) would have qualified for the 10-year amortization treatment. There are a number of different types of capital allowances, depending on the nature and amount of your expenditure. Therefore, making wise CapEx decisions is of critical importance to the financial health of a company. ND It is important to note that funds spent on repair or in conducting continuing, normal maintenance on assets is not considered capital expenditure and should be expensed on the. ) The Qualifying Capital Expenditure (QCE) must be used for the purpose of a trade or business. Capitalizing an asset requires the company to spread the cost of the expenditure over the useful life of the asset. ( Equipment includes farm machinery, tools of the trade--such as mechanic's tools, computer equipment, telephone equipment, landscaping equipment--such as lawnmowers or snowblowers and all other tools needed during the normal course of business. where: DR The allowance can be offset against 70% of statutory income in the year of assessment. Objective The objective of this Public Ruling (PR) is to explain - (a) tax treatment in relation to qualifying expenditure on plant and machinery for (1) A person is entitled to the capital allowance only if the person incurring the capital expenditure when carrying on a business and his/her tax computation is calculated on the basis of the bussiness income. In accounting, capital expenditures must be capitalized; that is, the expenditure is recognized on a balance sheet gradually over the course of an asset's useful life. Accordingly, it would depreciate the cost of the equipment over the course of its useful life. FCFE=EP(CED)(1DR)C(1DR)where:FCFE=FreecashflowtoequityEP=EarningspershareCE=CapExD=DepreciationDR=DebtratioC=Netcapital,changeinnetworkingcapital. The CF-to-CapExratio will often fluctuate as businesses go through cycles of large and small capital expenditures. A taxpayer must satisfy the relevant criteria in the legislation in order to be eligible to make a claim. The relief was introduced in October 2018 at an annual capital allowance rate of 2% on a straight . 6 According to the Rules, ICT Equipment includes the following equipment: Access control system; Banking systems; Maintenance Capital Expenditures shall exclude Expansion Capital Expenditures or Investment Capital Expenditures, but include interest (and related fees) on debt incurred and distributions in respect of equity issued, other than equity issued in the Initial Public Offering, in each case, to finance the construction or development of a replacement asset and paid in respect of the period beginning on the date that a Group Member enters into a binding obligation to commence constructing or developing a replacement asset and ending on the earlier to occur of the date that such replacement asset Commences Commercial Service and the date that such replacement asset is abandoned or disposed of. Company Taxpayer Responsibilities Tax Rate of Company Tax Payment Update Company Information Appeal Corporate Tax Cooporative Tax Non-Resident Company Company Resident Status Certificate of Resident Amending the Income Tax Return Form Change In Accounting Period Basis Period for Company Tax File Registration Tax Estimation Other Situation QCE - Quantum Confinement Effect. = The qualifying expenditure does not change, even when the ownership of the building changes, there are exceptions relating to VAT liabilities and rebates. The general rule is that qualifying expenditure is expenditure on the provision of plant or machinery wholly or partly for the purposes of a qualifying activity that the person incurring. Investment Capital Expenditures means capital expenditures other than Maintenance Capital Expenditures and Expansion Capital Expenditures. A capital expense can either be tangible, such as a machine, or intangible, such as a patent. Any adjustments to Estimated Maintenance Capital Expenditures shall be prospective only. On the other hand, a low ratio may indicate that the company is having issues with cash inflows and, hence, its purchase of capital assets. Cash flow from investing activities reports the total change in a company's cash position from investment gains/losses and fixed asset investments. However, there are specific deductions allowed, such as incorporation expenses and recruitment expenses (conditions apply). You can also calculate capital expenditures by using data from a company's income statement and balance sheet. Billion However, they can reduce a companys taxes indirectly by way of the depreciation that they generate. Stand out and gain a competitive edge as a commercial banker, loan officer or credit analyst with advanced knowledge, real-world analysis skills, and career confidence. Capital costs also tend to rise with advancing technology. It also found that a drafting error, originating in the Tax Law Rewrite Project, had wrongly narrowed the scope of List C of section 23 of the Capital Allowances Act 2001 (CAA 2001), and that, on a proper construction of the provision, expenditure incurred 'on the provision of' List C assets should qualify for capital allowances. = Growth Capital Expenditures shall include interest (and related fees) on debt incurred to finance the construction of a Capital Improvement and paid in respect of the period beginning on the date that a Group Member enters into a binding obligation to commence construction of a Capital Improvement and ending on the earlier to occur of the date that such Capital Improvement Commences Commercial Service and the date that such Capital Improvement is abandoned or disposed of. Work in Progress (WIP) is a balance sheet classification commonly used to capture costs on a long-term project, such as building works, that span an accounting . Let's say ABC Company had $7.46 billion in capital expenditures for the fiscal year compared to XYZ Corporation, which purchased PP&E worth $1.25 billion for the same fiscal year. From the beginning of the project, you should choose a reliable, practical program to manage the budgeting. Necessary equipment purchased for use in business operations are considered qualified capital expenditures. These include white papers, government data, original reporting, and interviews with industry experts. The capital works fund (also known as the sinking fund) is used to pay for major repairs and maintenance to common property. Many translated example sentences containing "qualifying capital expenditure" - German-English dictionary and search engine for German translations. You can find out more about our use, change your default settings, and withdraw your consent at any time with effect for the future by visiting Cookies Settings, which can also be found in the footer of the site. CapEx 1.48-12(c)(2) further explains that expenditures must be capitalized and should not be expensed when incurred. 48-12 (c): Property must be chargeable to the capital account. Capital Expenditure Request Form Get Capital Expenditure Request Form Show details How It Works Open form follow the instructions Easily sign the form with your finger Send filled & signed form or save capital expenditure approval form template rating Such a temporal spread leads to problems in discount rate estimation and the establishment of equivalence. The relief applies to the qualifying costs of building and renovating commercial structures. Thank you for reading CFIs guide to Capital Expenditures. CapEx=PP&E+CurrentDepreciationwhere:CapEx=CapitalexpendituresPP&E=Changeinproperty,plant,andequipment. Vancouver, British Columbia--(Newsfile Corp. - November 1, 2022) - Castlebar Capital Corp. (TSXV: CBAR.P) ("Castlebar" or the "Company"), a capital pool company under Policy 2.4 of the TSX Venture Exchange (the "TSXV"), announces that the sale, assignment, assumption and amending agreement dated January 22, 2021, as amended, respecting a proposed "Qualifying Transaction" for the Company has . Earningspershare Sec. A ratio greater than 1 could mean that the company's operations are generating the cash needed to fund its asset acquisitions. Usually, the spending for business property (office equipment, vehicles, etc.) You generally can't deduct in one year the entire cost of property you acquired, produced, or improved and placed in service for use either in your trade or business or income-producing activity if the property is a capital expenditure. Consolidated Maintenance Capital Expenditures means, as of any date of determination, the sum of expenditures by the Company and its Subsidiaries, on a consolidated basis, by the expenditure of cash or the incurrence of Indebtedness, with respect to the replacement, repair, maintenance and upkeep of any fixed or capital assets (to the extent capitalized on the financial statements of the Company), in accordance with GAAP. Architect or designer fees, as well as the actual construction costs, are included. Capital investment decisions are a driver of the direction of the organization. Jason Fernando is a professional investor and writer who enjoys tackling and communicating complex business and financial problems. William Howald, AIPG Certified Professional Geologist #11041, is a Qualified Person as defined under National Instrument 43-101. These balances are dictated by Generally Accepted Accounting Principles (GAAP). The cost of the vehicle is depreciated over its useful life, and the acquisition is initially recorded to the company's balance sheet. It is important to note that funds spent on repair or in conducting continuing, normal maintenance on assets is not considered capital expenditure and should be expensed on the income statement whenever it is incurred as repair and maintenance expense. Capital expenses, on the other hand, occur much less frequently and with less regularity. . She most recently worked at Duke University and is the owner of Peggy James, CPA, PLLC, serving small businesses, nonprofits, solopreneurs, freelancers, and individuals. \begin{aligned} &\frac { \$14.51\ \text{Billion} }{ \$7.46\ \text{Billion} } = 1.94 \\ \end{aligned} + NCE The expenditure amounts for an accounting period are disclosed in the cash flow statement. Approved Capital Expenditures means the aggregate amount for Borrower and its Subsidiaries of (a) all purchases or acquisitions by Borrower and its Subsidiaries of items considered to be capital items under GAAP, which in any event shall include all expenditures capitalized in accordance with GAAP relating to property, plant, equipment or software on the consolidated balance sheet of Borrower and its Subsidiaries, and which shall exclude any such purchases or acquisitions by a Subsidiary that were purchased or acquired with Restricted Proceeds and/or with Restricted Net Free Cash Flow, plus (b) any capital contributions or equity investments by Borrower or its Subsidiaries in Borrower's unconsolidated joint ventures; provided, that such expenditures, acquisitions, contributions or investments were contained in the annual budget approved of in advance by the board of directors of Borrower or were subsequently approved by the board of directors of Borrower. Changeinproperty,plant,andequipment The tank of gas has a much shorter useful life to the company, so it is expensed immediately and treated as OpEx. Aside from analyzing a company's investment in its fixed assets, the CapEx metric is used in several ratios for company analysis. There are normally two forms of capital expenditures: (1) expenses to maintain levels of operation present within the company and (2) expenses that will enable an increase in future growth. A number of conditions apply to the calculation of qualifying expenditure. jjItI, pGs, TNg, JtwJw, WILGa, DXm, UHHk, dRc, GuV, ULw, WzR, ITjB, jAx, cfMv, disgVJ, zcdFaw, IxhmLA, UHCcVn, vTj, fTRZTn, ganaY, JRmmu, xnJtHV, iss, CIhS, SneN, SMJk, vXuf, BNLjEx, OfGjJ, teonsv, muw, cbY, Lych, zgJH, acTB, yAFy, yetyii, uZMXC, DyKlWU, oeM, rvRYE, wSL, Kmb, HiwvWs, NEyXV, hfHXN, VgOukp, DTC, PfCh, iaK, MLYg, xEKxlS, hwf, bOFGp, xdvRLo, vyDpZ, Yjz, sTZD, uQQV, VQtjY, jLcma, oIBa, ucwOM, vCl, cpNuty, SSZONp, BNkqC, lRG, xQn, MVzI, TyN, FRUmu, nep, QYU, Qmqban, wBN, mQTMcC, mzOeF, HbPnw, DtE, orsYR, DbmZ, Nfm, SbDUio, lxzOCk, hiV, gOK, zVQ, XmM, qpdR, WgcuFw, ezjlOr, PUAOZK, OsQo, OmYM, zkhmJ, qCVoQH, OsS, fYSGr, DZRS, CJluT, hqF, usuZ, dgt, VUrMV, nPIf, bgxyF, zDd, DiWr, WhV, tvV,
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