Schedule 3C - Tangible Capital Assets - Detail Data

Amounts that are capitalized as per the TCA Guide and are accounted for under the Public Sector Accounting Standard PS 3150 are recorded on Schedule 3C.

The two TCA detail-level forms appear only in the Financial Statements cycle.

Schedule 3C - Tangible Capital Assets - Detail Data

This input form is used in the Financial Statements cycle to enter capital asset transactions for Land, Land Improvements, Buildings amortized over 20 years, Buildings amortized over 40 years, and Buildings amortized over 40 years permanently removed from service. School boards are required to input capital asset activity for these asset classes during the school year on an asset by asset basis in this schedule.

Please note that this input form’s size varies based on the number of assets reported by a school board. For large school boards the input forms will be very slow to load. It is recommended to use Smart View for both data input and review; please refer to the EFIS 2.0 User Guide for help with Smart View.

Schedule 3C - Tangible Capital Assets - Detail Data - Validation

This form helps validate the data entered into the Schedule 3C - Tangible Capital Assets - Detail Data form. Errors will be identified by highlighting the cell in RED. These can only be corrected by returning to the input form. Once saved, all data should be cleared of errors before it can be submitted.

Requirements Detail

The detailed input form contains 54 columns. All of the existing assets are listed on the rows along with 70 empty placeholders for new assets. Assets are uniquely identified by Board ID and Asset Serial Number.

Below is the list of fields that will be either pre-populated, should be entered / modified, or will be calculated in the detail data sheet.

The Field Name column in the chart below represents the information that must be entered. The Data Format column shows the format in which the information must be presented in. The Sample Data column provides examples to illustrate the type of information that is acceptable. Definitions of the various formats are as follows:

  • Num (x,y) means that the data shown in this field must be a number. The maximum length of the number is x and can contain a maximum of y decimal places.
  • Varchar (x) means that the data in this field can be numbers, letters, or symbols such as dashes. The maximum number of characters is x.
  • Char (x) means that the data in this field can only be letters. For fields that are bound by these parameters, the letters that should be provided are specified by x. For instance, in the Asset Status field you have a choice of N for New and E for Existing.
Field Name Data Format Sample Data Notes
Ministry Asset ID Varchar (20) B28010-A00000000273 Existing assets: preloaded from prior year, not adjustable
Asset Name Varchar (255) Martingrove Collegiate Institute Existing assets: preloaded from prior year, adjustable

New assets: input
Asset Serial Number Num (12,1) 111111553.1 Existing assets: preloaded from prior year, not adjustable

New assets: input
Asset Type Char (3) B40 = Building 40

40H = Building 40 Held for Sale

B20 = Building 20

20H = Building 20 Held for Sale

LAN = Land and Land Improvements with Infinite Lives

LAH = Land Held for Sale

LIM = Land Improvements

LIH = Land Improvements Held for Sale

40R = Building 40 Permanently Removed from Service

PRH = Building 40 Permanently Removed from Service Held for Sale
Existing assets: preloaded from prior year, not adjustable

New assets: drop-down menu
Asset Status Char (1) N = New

E = Existing
Existing assets: preloaded from prior year, not adjustable

New assets: drop-down menu
Asset SFIS Number Num (6) 123456 Existing assets: preloaded from prior year, adjustable

New assets: input
Street Address Varchar (255) 1099 Martingrove Road Existing assets: preloaded from prior year, adjustable

New assets: input
Town or City Varchar (255) Etobicoke Existing assets: preloaded from prior year, adjustable

New assets: input
Remaining Service Life - Opening Balance September 1 Num (2,2) 10.50 Existing assets: preloaded from prior year, not adjustable

New assets: no input
Remaining Service Life - Changes Num (2,2) 4 Refer to Remaining Service Life Change section below
Review Remaining Service Life Varchar Pending Review

Reviewed
Refer to Remaining Service Life Change section below
Remaining Service Life - Closing Balance Num (2,2) 14.5 Calculated as sum of RSL Opening Balance and RSL Changes columns
Cost - Opening Balance September 1 Num (12,2) 120577.50 Preloaded from prior year closing balance, not adjustable
Cost - Adjustments to Opening Balance Num (12,2) -206.65 Input cell
Cost - Transfers Between Asset Class Num (12,2) 563.55 Input cell - refer to Transfers Between Asset Class section below
Cost - Additions and Betterments Num (12,2) 10536.53 Input cell
Cost - Addition Source Num (4) I = 4 digit GRE number

E = 0000
Input cell - refer to Addition Source/Disposal Source section below
Cost - Write Downs

NOTE: only applicable to land assets
Num (12,2) - 85212.22 Input cell
Cost - Amounts Transferred from-to CIP and GBV Num (12,2) 85212.22 Input cell
Cost - Amounts Transferred from-to PREAC and GBV Num (12,2) 5278.44 Input cell
Cost - Disposals-Deemed Disposals Num (12,2) - 10000 Input cell
Cost - Disposal Source Num(4) I = 4 digit GRE number

E = 0000
Input cell - refer to Addition Source/Disposal Source section below
Cost - Transfer to Financial Assets Num (12,2) -75000 Input cell - refer to Transfer to Financial Asset section below
Cost - Closing Balance August 31 Num (12,2) 221961.59 Calculated as sum of opening balance and in-year transactions
TCA Accumulated Amortization - Opening Balance September 1 Num (12,2) 50657.22 Preloaded from prior year closing balance, not adjustable
TCA Accumulated Amortization - Adjustments to Opening Balance Num (12,2) 308.68 Input cell
TCA Accumulated Amortization - Transfer Between Asset Class Num (12,2) 22578.95 Input cell - refer to Transfers Between Asset Class section below
TCA Accumulated Amortization - Amortization Expense Num (12,2) 10567.50 Input cell
TCA Accumulated Amortization - Write Downs Num (12,2) 5000.57 Input cell
TCA Accumulated Amortization - Disposals-Deemed Disposals Num (12,2) - 8567.22 Input cell
TCA Accumulated Amortization - Transfer to Financial Assets Num (12,2) 7782.45 Input cell - refer to Transfer to Financial Asset section below
TCA Accumulated Amortization - Closing Balance August 31 Num (12,2) Calculated as sum of opening balance and in-year transactions
TCA NBV - Opening Balance September 1 Num (12,2) 69920.28 Calculated as difference between Cost and Accumulated Amortization opening balance values
TCA NBV - Closing Balance August 31 Num (12,2) 159199.48 Calculated as difference between Cost and Accumulated Amortization closing balance values
TCA NBV and Proceeds of Disposition - Disposal Type Char (1) C = Complete

P = Partial
Input: drop-down
TCA NBV and Proceeds of Disposition - Percentage disposed

NOTE: if nil, enter “0”
Num (2,2) 10.55 Input cell
TCA NBV and Proceeds of Disposition - Proceeds of Disposition Num (12,2) 652785.23 Input cell
TCA NBV and Proceeds of Disposition - Gain on Disposal Num (12,2) 24579.23 Calculated as the proceeds of disposition minus the NBV of the disposal amount, if positive
TCA NBV and Proceeds of Disposition - Loss on Disposal Num (12,2) - 742354.46 Calculated as the proceeds of disposition minus the NBV of the disposal amount, if negative
CIP - Cost - Opening Balance September 1 Num (12,2) 98575.12 Preloaded from prior year closing balance, not adjustable
CIP - Cost - Adjustments to Opening Balance Num (12,2) 8754.23 Input cell
CIP - Cost - Additions and Betterments Num (12,2) 4578256.12 Input cell
CIP - Cost - Amounts Transferred from-to PREAC and CIP Num (12,2) 6896.89 Input cell
CIP - Cost - Amounts Transferred from-to CIP and GBV Num (12,2) 85212.22 Calculated as the negative of the value input in the Cost - Amounts Transferred from-to CIP and GBV column
CIP - Cost - Closing Balance August 31 Num (12,2) 4607270.14 Calculated as sum of opening balance and in-year transactions
Preacquisition - Cost - Opening Balance September 1 Num (12,2) 9785457 Preloaded from prior year closing balance, not adjustable
Preacquisition - Cost - Adjustments to Opening Balance Num (12,2) 2578.97 Input cell
Preacquisition - Cost - Additions and Betterments Num (12,2) 3678.97 Input cell
Preacquisition - Cost - Write Downs Num (12,2) - 157.26 Input cell
Preacquisition - Cost - Amounts Transferred from-to PREAC and GBV Num (12,2) 5278.44 Calculated as the negative of the value input in the Cost - Amounts Transferred from-to PREAC and GBV column
Preacquisition - Cost - Amounts Transferred from-to PREAC and CIP Num (12,2) 6896.89 Calculated as the negative of the value input in the CIP - Cost - Amounts Transferred from-to PREAC and CIP column
Preacquisition - Cost - Closing Balance August 31 Num (12,2) 9779382.35 Calculated as sum of opening balance and in-year transactions
Asset Transferred Link Num (12,1) 12345.1 Input cell - refer to Asset Transferred Link section below
Asset Fully Transferred Flag Char (7) Y = Full Transfer
P = Partial Transfer
T = Transfer from AHFS back to TCA
Input: drop-down

Information Requirements

Remaining Service Life Change

A data validation tool is in place to verify the reasonability of the change entered in the Remaining Service Life - Changes column.

  • For a particular asset, where amounts entered in the Additions and Betterments, Amounts Transferred from-to CIP and GBV, and/or Amounts Transferred from-to PREAC to GBV total an amount greater than 10% of the opening gross book value (GBV) of that asset, a validation flag will be raised if the amount entered in the Remaining Service Life - Changes column is less than or equal to “-1” year.

  • Professional judgement is required to assess whether the RSL should be changed for this significant addition. The board may clear the flag by toggling the drop down menu from “Pending Review” to “Reviewed” to confirm that the RSL was reviewed. If the addition does not increase the service life of the asset, the board may clear the flag without adjusting the RSL. If the addition does increase the service life of the asset, the board should adjust the RSL, and then clear the flag.

  • Please refer to the TCA Guide, Appendix K, for a listing of significant events that may impact the RSL, as well as sample calculation tools. For assets that are impacted by significant events, please assess and adjust their RSL.

Additionally, a red validation warning will appear in cases where an asset has a closing RSL balance of zero, but the asset has a remaining net book value.

Adjustment to Opening Balance

The Adjustment to Opening Balance columns should only be used for material adjustments agreed to by the auditors to restate the opening balances.

Transfers Between Asset Class

Use the Transfers Between Asset Class columns to transfer from one TCA asset class to another TCA asset class within Schedule 3C.

  • To transfer between restricted asset classes (between LAN, LIM, B40, B20, and 40R):

    • Enter a negative amount in the Cost and Accumulated Amortization Transfer Between Asset Class columns of the asset being transferred from.
    • Enter a corresponding positive amount in the Cost and Accumulated Amortization Transfer Between Asset Class columns of the asset being transferred to. If there is not an existing asset, create a new one in the New Assets section and add corresponding positive values under the Transfers Between Asset Class columns.
    • In the Asset Transferred Link column of both assets, enter the corresponding asset’s Asset Serial Number to provide a trail of asset movement.
    • Enter either “C” (complete) or “P/T” (partial) in the Asset Fully Transferred Flag column of the asset being transferred out of to indicate whether the old asset line should be carried forward to the following year. If “C” is entered, the old asset line will not be carried forward to the following year.
  • To transfer between restricted and non-restricted asset classes:

    • Enter a negative amount in the Cost and Accumulated Amortization Transfer Between Asset Class columns of the asset being transferred from.
    • Enter either “C” (complete) or “P/T” (partial) in the Asset Fully Transferred Flag column of the asset being transferred out of to indicate whether the old asset line should be carried forward to the following year.
    • Enter a corresponding positive amount under the non-restricted TCA asset class’s (e.g. equipment) Transfer Between Asset Class column on the TCA Continuity Schedule form.
    • While the amounts under the Transfer Between Asset Class column may not net to zero on the TCA - Detail Data form, the total must net to zero on the TCA Continuity Schedule form.
Transfer to Financial Asset

The Transfer to Financial Assets column is used to report a transfer from TCA to financial assets if the asset meets the criteria in PS1201.055 (see Schedule 3D - Assets Held for Sale).

The transfer from TCA to assets held for sale (AHFS) is reported on the Schedule 3C Detail form and then populated onto Schedule 3D.

  • On Schedule 3C Detail, enter amounts in the following columns:

    • Cost - Transfer to Financial Assets
    • TCA Accumulated Amortization - Transfer to Financial Assets
    • Asset Transferred Link
    • Asset Fully Transferred Flag
  • Once the four columns are entered, the asset held for sale will be populated on Schedule 3D. If any of these columns is left blank, the transferred financial asset will not be populated onto Schedule 3D.

  • For transfers of assets from TCA to AHFS with zero values, school boards should enter 0.1 as an adjustment to opening balance, and then enter -0.1 in the Transfer to Financial Assets column. The Asset Transferred Link and Asset Fully Transferred Flag will also need to be entered to trigger the asset to appear on Schedule 3D.

Transfer of AHFS back to TCA

School boards are also able to transfer the financial asset back to TCA. This kind of transfer should only happen in unusual circumstances. To transfer a financial asset back to TCA, enter a positive amount in the Transfer to Financial Assets column on Schedule 3C Detail. Then enter the the asset ID of the Schedule 3D asset that is being transferred back to TCA in the Asset Transferred Link column, and input “P/T” in the Asset Fully Transferred Flag column in order to trigger the transfer on 3D.

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If the asset was partially transferred from 3C to 3D in a prior year, the same asset will exist in both schedules with the Asset Transferred Link pointing to the asset ID on the other schedule. If the asset had been fully transferred from TCA previously, the asset will only exist on Schedule 3D.

If the same asset exists in both 3C and 3D (it was partially transferred to AHFS in a prior year):

  • On Schedule 3C, identify the specific line and enter a positive amount to be transferred back to TCA under the Cost/Accumulated Amortization Transfer to Financial Assets columns.
  • The serial ID of the AHFS should be in the Asset Transferred Link column. If it is not, enter the AHFS asset ID in the Asset Transferred Link column.
  • The Asset Fully Transferred Flag should be flagged as “P/T” to indicate that the closing balance will not be zero and the asset should be carried forward to next year.
  • On Schedule 3D, enter “Y” in the Transfer to TCA Flag column; this confirms that this asset has been fully transferred from 3D to 3C and should not be carried forward to the following year, and the closing balance for this asset will also be zero.
  • If a school board has an asset partially transferred back to TCA, please contact the ministry for specific instructions.

If the asset only exists on 3D (it was completely transferred to AHFS in a previous year):

  • On Schedule 3C, create a new asset and enter necessary information (original TCA asset ID, asset class, asset name, etc.) and a positive amount to be transferred back to TCA under the Cost and Accumulated Amortization Transfer to Financial Assets columns.
  • On Schedule 3C, enter the Asset Serial Number of the asset on Schedule 3D that is being transferred back under the Asset Transferred Link column.
  • On Schedule 3C, enter “P/T” in the Asset Fully Transferred Flag column to indicate that the closing balance will not be zero and the asset should be carried forward to next year.
  • On Schedule 3D, there will be two lines relating to the same asset: the original AHFS asset carried forward from the prior year, and the new one populated by the information entered on Schedule 3C which will reduce the closing balance of this asset. The closing balance of the newly populated asset should be negative and will offset the closing balance of the original AHFS asset.
  • On Schedule 3D, enter “Y” under the Transfer to TCA Flag column for both asset lines. This confirms that these two assets have been transferred fully out of Schedule 3D and should not be carried forward to the following year. Please note that the net total of all the lines with a “Y” should be zero, otherwise an error will be reported.
Addition Source / Disposal Source

This field is used to track the source when an asset is sold to or bought from a government reporting entity (GRE). These are drop-down cells where school boards are required to choose the respective BPS ID of the entity with which it has incurred the transaction.

  • If the asset is sold to a GRE, the four digit GRE number must be entered in the Disposal Source column.
  • If the asset is purchased from a GRE, the GRE number must be entered in the Addition Source column.
  • If the asset is sold to or purchased from an external party then enter “0000”.
Disposal Type

Whenever an amount is entered under the disposal column, school boards are required to provide the Disposal Type:

  • C = Complete
  • P/T = Partial

This will determine if the asset has been fully disposed of, or if it should be brought forward on the Schedule 3C Detail Data form in the following year. If an asset is demolished and replaced with a new asset, a new asset line should be used to record the new replaced asset.

Asset Transferred Link

An amount should be entered in this field when an asset is being transferred between assets or to a new asset (e.g. from B40 to B40R or from B40 to asset held for sale or vice versa). If there is not an existing asset to accept the transferred balance, the school board will need to create a new asset ID for the asset to which the value is transferred. Include the asset serial number of the asset receiving the transferred value in this cell. For instance, if you are transferring from B40 to 40R, include the asset serial number for the new 40R asset on the B40 line as the Asset Transferred Link. Then, include the B40 asset’s ID number in the same column on the 40R’s asset line. This provides a record of where transferred assets are flowing to and gives a history of each asset.

Asset Fully Transferred Flag

This field is used to track the asset status. It has three options - “Y”, “P/T” and blank. If there is a complete transfer between asset classes, please indicate “Y” in this field. If there is a partial transfer or the asset is being transferred back from an asset held for sale, there will be a closing balance, and “P/T” should be selected. If there is no transfer, please leave this field blank.

Please note that if “Y” is selected, this asset will not be loaded into next year’s Financial Statements. For any assets that are fully transferred, the ending Gross Book Value and Accumulated Amortization amounts must be zero or there will be a validation error.

Detail Level Validation

Detail level input needs to pass all validation rules listed in the table below before the EFIS submission can be promoted to the school board approver. Thus, the TCA Detail Data - Validation form must be clear of all errors. Entries cannot be made directly on this form, because it does not allow editing; all changes must be made on the TCA Detail Data form. The data should then be saved once corrected.

Validation Check Formula
Cost Write Down only applies to land assets If COST_WRITE_DOWN <> 0 then TYPE = LAN
Amounts Transferred from Pre-acquisition to CIP must be 0 for Asset Types LIM, LAN and 40R If TYPE = LIM or LAN or 40R then CIP_TRANSF_PRECON = 0
CIP Additions must be 0 for Asset Types LIM, LAN and 40R If TYPE = LIM or LAN or 40R then CIP_ADD = 0
Amounts Transferred out from CIP must be 0 for Asset Types LIM, LAN and 40R If TYPE = LIM or LAN or 40R then CIP_TRANSF_GBV = 0 and CIP_TRANSF_PREAC = 0
CIP Opening Balance must be 0 for Asset Types LIM, LAN and 40R If TYPE = LIM or LAN or 40R then CIP_OPEN = 0
CIP Adjustments must be 0 for Asset Types LIM, LAN and 40R If TYPE = LIM or LAN or 40R then CIP_ADJUST = 0
Accumulated Amortization Disposal of Amortization must be 0 for Asset Type LAN If TYPE = LAN then ACC_AMOR_DIS = 0
Accumulated Amortization-Amortization must be 0 for Asset Type LAN If TYPE = LAN then ACC_AMOR_AMORT = 0
Accumulated Amortization Write-downs must be 0 for Asset Type LAN If TYPE = LAN then ACC_AMOR_WD = 0
Accumulated Amortization Opening Balance must be 0 for Asset Type LAN If TYPE = LAN then ACC_AMOR_OPEN = 0
Accumulated Amortization Adjustments must be 0 for Asset Type LAN If TYPE = LAN then ACC_AMOR_ADJUST = 0
Closing balance for Remaining Service Life cannot be negative RSL_CLOSE >=0
Closing balance for Gross Book Value cannot be negative GBV_CLOSE >=0
Closing balance for Accumulated Amortization Closing Balance cannot be negative ACC_AMOR_CLOSE >=0
Closing balance for Net Book Value cannot be negative NBV_CLOSE >=0
Closing balance for CIP cannot be negative CIP_CLOSE >=0
Closing balance for Pre-acquisition Cost cannot be negative PREAC_CLOSE >=0
Asset Serial Number Missing SERIAL_NO is not NULL or ZERO
Asset Serial Number format incorrect SERIAL_NO is less than 9 digits and greater than 0
Asset Serial Number must be unique by board SERIAL_NO must be unique by Board
Asset Name must not be blank NAME is not NULL
Asset Type must be ‘B40’, ‘B20’, ‘LAN’, ‘LIM’, ‘40R’ TYPE must be B40 or B20 or LAN or LIM or 40R
SFIS number must not be blank SFIS is not NULL
Asset Address must not be blank ADDRESS is not NULL
Asset City must not be blank CITY is not NULL
Disposal Type must be C or P DISP_TYPE must be C or P
Gross Book Value must be 0 for completely disposed assets If DISP_TYPE = C then GBV_CLOSE = 0
Accumulated Amortization must be 0 for completely disposed assets If DISP_TYPE = C then ACC_AMOR_CLOSE = 0
Gross Book Value must be 0 for completely transferred assets If Fully Transferred Flag = Y then GBV_CLOSE = 0
Accumulated Amortization must be 0 for completely transferred assets If Fully Transferred Flag = Y then ACC_AMOR_CLOSE = 0
If Disposal Type is C or P Disposal Source must not be null If DISP_TYPE = C or P then GBV_DISP_SRCE in not null
Disposal Type cannot be null if there is disposal amount in GBV or Amort. If GBV_DISP > 0 then DISP_TYPE is not null

If ACC_AMOR_DISP > 0 then DISP_TYPE is not null (not applicable to land & land improvement with infinite life)
Remaining Service Life - Changes must contain a value for B40, B20, and LIM assets in service with a positive net book value If (TCA NBV - Closing Balance August 31 > 0 OR TCA NBV - Opening Balance September 1 > 0) AND TYPE = (B40 OR B20 OR LIM) then Remaining Service Life - Changes is not null
If the sum of changes in Cost - Additions and Betterments, Cost - Amounts Transferred from-to CIP and GBV, Cost - Amounts Transfers from-to PREAC and GBV is greater than 10% of Cost - Opening Balance September 1 AND the Remaining Service Life - Changes < -.99, then user will have to confirm that they have reviewed the value and made changes, if necessary in Remaining Service Life - Changes User must select “Reviewed” in Review Remaining Service Life column
Assets removed from service cannot have in-year amortization expense If TYPE = 40R then Amortization Expense = nil
A BPS Number must be selected for inter-entity transactions If Cost - Additions and Betterments > 0, then Cost - Addition Source is not null

If Cost - Disposal-Deemed Disposals < 0, then Cost - Disposal Source is not null
Asset Transferred Link and Asset Fully Transferred Flag must be populated when asset is transferred to financial asset If Cost - Transfer to Financial Assets <> 0 or Accumulated Amortization - Transfer to Financial Assets <> 0, then Asset Transferred Link and Asset Fully Transferred Flag are not null or ZERO
Asset Fully Transferred Flag must be populated when amount is transferred between asset types If Cost - Transfers Between Asset Class < 0 or Accumulated Amortization - Transfer Between Asset Class < 0, then Asset Fully Transferred Flag is not null or ZERO

Note: this rule only applies to the asset from which the amount is transferred out
Asset Fully Transferred Flag cannot be Y if asset’s closing balance is not 0 If GBV_CLOSE >= 0 or CIP_CLOSE >=0 or PREAC_CLOSE >=0, then Asset Fully Transferred Flag is not Y
Disposal Type cannot be C if asset’s closing balance is not 0 If GBV_CLOSE >= 0 or CIP_CLOSE >=0 or PREAC_CLOSE >=0, then DISP_TYPE is not C
For non-land type assets, if the closing balance is 0 for GBV, CIP, and Pre-Acquisition, then the asset should not be carried forward to next year. To remove the asset from the asset list, the asset must be tagged as fully transferred, or fully disposed If TYPE = LIM or B40 or B20 or 40R, and GBV_CLOSE = CIP_CLOSE = PREAC_CLOSE = 0, then Asset Fully Transferred Flag = Y or DISP_TYPE = C

Note: land type assets owned by boards prior to 1964 may have zero book value, and hence are excluded from this validation check. Non-land type assets that have 0 closing balance are likely due to incorrect transfer flag or disposal flag from historical reporting years. However, if there is a valid reason for a non-land type asset with 0 closing balance to remain on the asset list, enter 0.1 in the Cost - Adjustment to Opening Balance field to resolve this validation check.

The underlying validation rules will be triggered when the user clicks save on the web form. Validation messages associated with different categories of validation errors will be displayed in the Data Validation Message panel. Cells with validation errors will be highlighted in red.

Once the data entered into the detail input form is validated, the summarized information is loaded into the Schedule 3C - Tangible Capital Asset Continuity Schedule form. For any assets not captured in the detailed input forms, school boards should report the capital activities in the continuity schedule directly. In the Estimates and Revised Estimates, all transactions are entered on the board-level continuity schedule.

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