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When a security or investment is sold for less than its original purchase price, then the dollar amount of difference is considered a capital loss. For tax purposes, capital losses are only reported on items that are intended to increase in value. They do not apply to items used for personal use such as automobiles (although the sale of a car at a profit is still considered taxable income). Tax Rules. Capital losses are reportable as deductions on the investor’s tax return, just as capital gains must be reported as income. Unlike capital gains, capital losses can be divided into three categories. Realized losses occur on the actual sale of the asset or investment, whereas unrealized losses are not reportable. Example. An investor buys a stock at $5. May. By August, the share price has dropped to $3. The investor has an unrealized loss of $2. He holds on to the stock until the following year, and the price climbs to $4. 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There's no capital gains tax -- nada, nothing, zilch, zero -- on the sale of assets held for more than a year. But you might not have heard the full story. Scharin, senior tax analyst from the tax and accounting business of Thomson Reuters, calls the law that was made a. While any loss can ultimately be netted against any capital gain realized in the same tax year, only $3,0. Example. Frank realized a capital gain of $1. He also realized a loss of $3. He will be able to net $1. He can deduct the remaining $1. However, if he realizes a capital gain in a future year before he has exhausted this amount, then he can deduct the remaining loss against the gain. Therefore, if he deducts $3,0. The Long and Short of It. Capital losses do mirror capital gains in their holding periods. An asset or investment that is held for a year to the day or less, and sold at a loss, will generate a short- term capital loss. A sale of any asset held for more than a year to the day, and sold at a loss, will generate a long- term loss. When capital gains and losses are reported on the tax return, the taxpayer must first categorize all gains and losses between long and short term, and then aggregate the total amounts for each of the four categories. Then the long- term gains and losses are netted against each other, and the same is done for short- term gains and losses. Then the net long- term gain or loss is netted against the net short- term gain or loss. This final net number is then reported on Form 1. Example. Frank has the following gains and losses from his stock trading for the year: Short- term gains - $6,0. Long- term gains - $4,0. Short- term losses - $2,0. Long- term losses - $5,0. Net short- term gain/loss - $4,0. ST gain ($6,0. 00 ST gain - $2,0. ST loss)Net long- term gain/loss - $1,0. LT loss ($4,0. 00 LT gain - $5,0. LT loss)Final net gain/loss - $3,0. ST gain - $1,0. 00 LT loss)Again, Frank can only deduct $3,0. Tax Reporting. A new tax form was recently introduced. This form provides more detailed information to the IRS, so that it can compare gain and loss information with that reported by brokerage firms and investment companies. Form 8. 94. 9 is now used to report net gains and losses, and the final net number from that form is then transposed to the newly revised Schedule D and then to the 1. Capital Loss Strategies. Although novice investors often panic when their holdings decline substantially in value, experienced investors who understand the tax rules are quick to liquidate their losers, at least for a short time, to generate capital losses. Smart investors also know that capital losses can save them more money in some situations than others. Capital losses that are used to offset long- term capital gains will not save taxpayers as much money as losses that offset short- term gains or other ordinary income. Wealthy taxpayers will now find capital losses more valuable than ever because of the capital gains rate increase for those in the top two brackets. Wash Sale Rules. Investors who liquidate their losing positions must wait at least 3. If they buy back in before that time, the loss will be disallowed under the IRS wash sale rule. This rule may make it impractical for holders of volatile securities to attempt this strategy, because the price of the security may rise again substantially before the time period has been satisfied. But there are ways to circumvent the wash sale rule in some cases. Savvy investors will often replace losing securities with either very similar or more promising alternatives that still meet their investment objectives. For example, an investor who holds a biotech stock that has tanked could liquidate this holding and purchase an ETF that invests in this sector as a replacement. The fund provides diversification in the biotech sector with the same degree of liquidity as the stock. Furthermore, the investor can purchase the fund immediately, because it is a different security than the stock and has a different ticker symbol. This strategy is thus exempt from the wash sale rule, as it only applies to sales and purchases of identical securities. The Bottom Line. Capital losses make it possible for investors to recoup at least part of their losses on their tax returns by offsetting capital gains and other forms of income. For more information on capital losses, download the Schedule D instructions from the IRS website at www. NBA 2. K1. 1 - PC - Game. Spy. In NBA 2. K1. Michael Jordan's shoes! Relive 1. 0 different legendary games from Michael Jordan's career and replicate in NBA 2. 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The CAIR FIPs will eliminate significant contribution from the states now linked to North Carolina nonattainment. Inclusion of Delaware and New Jersey in Clean Air Interstate. Rule. In a second CAIR related action, EPA issued a final. Delaware and New Jersey in the CAIR for fine particle. Reconsideration of the Clean Air Interstate Rule. Following its publication, EPA received twelve separate. CAIR. In response, EPA made final its. EPA concluded. that reconsideration. Clean Air Act. The petition asks EPA to examine. D. C. Circuit Court decision, New York v. CAIR. This decision vacated the pollution control project (PCP). New Source Review (NSR) regulations. The exclusion. allowed for certain environmentally beneficial PCPs to be excluded. NSR requirements. EPA's analysis shows that the court. CAIR analyses. EPA is providing an. CAIR at this time. Reconsideration of Certain Aspects of the Clean Air Interstate. Rule. November 2. Following promulgation of the. March 2. 00. 5, the EPA Administrator received eleven. While the Agency does not believe. Claims that inequities result from applying the sulfur dioxide. SO2) allocation methodology that states choosing to participate. CAIR SO2 trading program would use to allocate SO2 emissions. EPA’s use of fuel adjustment factors (1. NOx) budgets; Certain inputs to the fine particle (PM2. Minnesota's inclusion in the CAIR region for PM2. EPA’s determination that Florida should be included in. CAIR region. EPA has agreed to reconsider certain aspects of its Clean Air Interstate. Rule (CAIR). EPA issued the final CAIR on March 1. Proposed Federal Implementation Plan for Clean Air. Interstate Rule and Proposed Response to North Carolina's Section. Petition August 1, 2. To ensure emissions reductions. CAIR are achieved, EPA proposed a Federal Implementation. Plan (FIP) to require power plants in CAIR states to participate. EPA also. proposed a response to a North Carolina petition that requested. Agency to require emission reductions in several upwind states. Federal. Register Notice, Aug 2. PDF)(1. 27pp, 6. 26k)Fact Sheet. Speaker Agendas for the Public Hearings. September 1. 4, 2. RTP. NC (PDF)(4pp, 1. September 1. 5, 2. Washington. DC (PDF)(1pg, 1. Notice of Data Availability June 2. In support of its proposal to include New Jersey and Delaware. CAIR region for purposes of controlling fine particle. EPA is issuing a notice announcing the availability. In this notice, EPA also is extending the. NJ and DE proposal so that it aligns with the comment. Final Clean Air Interstate Rule. March. 1. 0, 2. 00. EPA finalized. the. Clean Air Interstate Rule (CAIR), a rule that will achieve the. This. action, called. Interstate Air Quality Rule when it was proposed in January. Federal Register Notice, May 1. PDF)(2. 45pp, 1. 4. MB) Fact Sheet (PDF)(3pp, 2. Since signing the March 1. EPA corrected errors as described in the following memorandum. Delaware and New Jersey are already subject. CAIR but not to the provisions. Notice of Data Availability. July 3. 0, 2. 00. EPA is. providing notice that it has placed in the docket for the CAIR (Docket. OAR- 2. 00. 3- 0. EPA. proposes to use to support the proposed rule. This new modeling. The additional information also. NOx budgets. EPA may place additional. If it does so, EPA will announce their. CAIR website. Information Collection Request. July 1. 3, 2. 00. EPA has proposed a Rule to Reduce Interstate Transport. Fine Particulate Matter and Ozone (Clean Air Interstate Rule, or CAIR) that includes new reporting requirements and combines these. Consolidated. Emissions Reporting Rule (CERR), the Emission Reporting Requirements. Ozone State Implementation Plan (SIP) Revisions Relating to. Statewide Budgets for NOx Emissions to Reduce Regional Transport. Ozone (NOx SIP Call), and the Acid Rain Program under Title IV. CAA Amendments of 1. An Information Collection Request. Office of Management and Budget. OMB) for review and approval in accord with the requirements of. Paperwork Reduction Act. Supplemental Proposal. May 1. 8, 2. 00. 4 - This supplemental proposal provides. Clean. Air Interstate Rule (CAIR). These details include specifics on EPA’s. CAIR. with existing Clean Air Act requirements. The supplemental proposal. January. The. proposed rule would cut emissions of SO2 and NOx in the eastern. U. S., and is an important component of EPA's efforts to implement. See EPA's About PDF page to learn more about PDF, and a link to the free Adobe Acrobat Reader. Custer Energy Center Simple- Cycle Combustion Turbine (PDF, 4 pp. KB - 2/1. 9/2. 00. A simple cycle combustion turbine originally with a nameplate capacity of 2. MWe that was reconstructed and refurbished. Exeter Energy Facility (PDF, 1. MB - 8/3. 1/2. 01. Two boilers combusting tires and propane and serving a generator with a nameplate capacity of 3. MWe that produces electricity for sale. FPL Energy Marcus Hook MH5. Cogeneration Unit (PDF, 7 pp. MB - 1. 0/2. 0/2. A combustion turbine with a nameplate capacity of 6. MWe that produces electricity for sale and qualifies for the cogeneration unit exemption. Georgia Pacific Broadway Mill facility (PDF, 9 pp. KB - 5/2. 5/2. 01. A boiler serving a common header that is incapable of providing enough steam to a steam turbine/generator combination to generate at least 2. MWe without additional steam from some other unit or source. Horsehead (PDF, 5 pp. KB - 4/6/2. 00. 9)Two boilers that each serve a 6. MWe generator producing electricity, some of which is sold. ISG Sparrows Point Penwood Boilers 1- 4 (PDF, 6 pp. KB - 3/2. 0/2. 00. Four boilers that serve three 4. MWe generators and one 2. MWe generator producing electricity, a small amount of which went onto the grid but for which no payment was received, and steam but that do not meet the efficiency standard required for qualification as cogeneration units. Roy S. Nelson Station, Nelson Industrial Steam Company (NISCO) (PDF, 7 pp. KB - 1. 0/2. 2/2. Two boilers that serve 1. MWe generators producing electricity, some of which is sold, and steam but that do not meet the efficiency requirement for qualification as cogeneration units. Roy S. Nelson Station, Nelson Industrial Steam Company (NISCO) (PDF, 2 pp. KB - 7/6/2. 00. 9)Affirmation of the October 2. Applicability Determination . Veolia Energy Edison Street facility (PDF, 9 pp. KB - 1/4/2. 01. 2)Four boilers that have never served electrical generators. Wheelabrator Ridge Energy (PDF, 1. MB - 9/9/2. 00. 9)A boiler combusting wood, yard waste, and tires, plus, in the past, propane and, currently. Incorporating Sustainability in the U. S. Environmental Protection Agency The U. S. Environmental Protection Agency’s Office of Research and Development (ORD) has been working to create programs and examining applications in a variety of areas in order to better incorporate sustainability. To further strengthen the analytic and scientific basis for sustainability as it applies to human health and environmental protection, an ad hoc committee under the Science and Technology for Sustainability Program (STS) will conduct a study and prepare a report that will answer the following questions. What should be the operational framework for sustainability for EPA? How can the EPA decision- making process rooted in the risk assessment/risk management (RA/RM) paradigm be integrated into this new Sustainability Framework? What scientific and analytical tools are needed to support the framework? What expertise is needed to support the framework? Sustainability and the U. S. EPA Report Launch. Koshland Science Museum. E St NWWashington, DC 2. September 1. 5, 2. Meeting 1: Incorporating Sustainability in the U. S. Environmental Protection Agency. The Hyatt Regency Washington on Capitol Hill. The Capitol Room. New Jersey Avenue NWWashington, DC 2. December 1. 4- 1. Environmental Protection Agency. Marian Koshland Science Museum. Corner of 6th and E Street NW, Washington, DCNovember 3. Remarks: Ralph J. Cicerone, President, National Academy of Sciences. Lisa P. Jackson, Administrator, U. S. Environmental Protection Agency. Bernard D. Goldstein, University of Pittsburgh, Chair, Ad hoc Committee, Incorporating Sustainability in the U. S. Environmental Protection Agency. Sustainability and the US EPABernard D. Goldstein. Professor of Environmental and Occupational Health, University of Pittsburgh. Leslie Carothers. President, Environmental Law Institute. J. Clarence Davies. Senior Fellow, Resources for the Future. John C. Dernbach. Distinguished Professor of Law and Director of Environmental Law Center, Widener University School of Law. Paul Gilman. Senior Vice President and Chief Sustainability Officer, Covanta Energy Corporation. Neil C. Hawkins. Vice President of Sustainability and Environment, Health & Safety, The Dow Chemical Company. Michael C. Kavanaugh. Principal, Geosyntec Consultants. Stephen Polasky. Fesler- Lampert Professor of Ecological/Environmental Economics, University of Minnesota. Kenneth G. Ruffing. Former Deputy Director and Chief Economist of Environment Directorate, Organisation for Economic Cooperation and Development. Armistead G. Russell. Georgia Power Distinguished Professor and Coordinator of Environmental Engineering, Georgia Institute of Technology. Susanna Sutherland. Sustainability Program Manager, City of Knoxville. Lauren Zeise. Chief, Reproductive and Cancer Hazard Assessment Branch, California Environmental Protection Agency. Staff. Marina Moses, Director, Science and Technology for Sustainability Program. Jennifer Saunders, Program Officer, Science and Technology for Sustainability Program. Dominic Brose, Associate Program Officer, Science and Technology for Sustainability Program. Dylan Richmond, Research Assistant, Science and Technology for Sustainability Program. View the Committee Membership Information in the National Academies' Current Project System. Incorporating Sustainability in the U. S. Environmental Protection Agency is supported by the U. S. Environmental Protection Agency. Gujarati Crossword Puzzles DownloadFree instant online crossword puzzle maker--quickly make crossword puzzles using your words! The only Website for Gujarati crosswords,Hindi crosswords,English crosswords. Amazon.in - Buy Webster's Gujarati to English Crossword Puzzles: Level 1 book online at best prices in India on Amazon.in. Read Webster's Gujarati to English. Gujarati crossword websites. American, cryptic and quick puzzles, crossword software, references and books, other related sites. GujaratiLexicon.com Puzzle. The best free Word Search puzzles game! Explore Gujarati Crossword and Quiz Games. Provide copy of Websters Gujarati To English Crossword Puzzles Level 1 in digital format, so the resources that you find are reliable. 404 'Whoops we got break in the chain of words! Cross Word books in Gujarati. List of Cross Word books in Gujarati language. Buy Gujarati books on Cross Word. Printable Gujarati Crossword PuzzlesA 1. 0- Step Guide To Getting In Shape! I recently attended a bridal shower for a girlfriend I hadn't seen in eight years. There were other friends in attendance that I had not seen for an even longer period of time. What happened to you? Some had put on a few pounds - and some even more than that. I, on the other hand, had shed considerable useless pounds and was looking as fit as a fiddle. I could tell by your arms. Nearly 3. 0 pounds had come and gone since I had last seen these people, and as they tried to force- feed me cookies and other sweets, I was also barraged with questions on how I lost the weight. Our metabolisms begin to slow down, but not our love for yummy foods and bar hopping. Not a good combination. We get trapped into sedentary jobs and lifestyles, and exercise usually takes a back seat to new challenges and responsibilities. Was gym class the last time you ran a quarter mile? I get asked constantly what I eat, how often I work out, do I lift weights, and how do I find the time. I work hard to remain in my present shape and I sacrifice a lot. But I am living proof that if you're willing to follow some - I mean all - of the 1. Take charge of your caloric intake This is the hardest part of all the guidelines I am about to present to you. When I got started in my quest for physical improvement I didn't even really know what the following meant.
50+ fitness in Toronto. Read these exercise tips from WebMD for women over age 50. Every Exercise Program Should Have,' 'Travel Fitness.' WebMD Medical Reference. Bodybuilding over 40 and bodybuilding over 50 to get back in shape. Can you get in shape lifting. Bodybuilding Over 50; Get In Shape; Getting In Shape; Pages. I used a basic formula to create a caloric deficit. It worked like a charm. Note: An auto- calculator is down below for your convenience! Bodyweight x 1. 0 = total calories per day Example: 1. This means that I broke the 1. CHO), 4. 0 percent protein sources (PRO) and the rest from fat (FAT). It looks like this: 4. CHO / 1. 25. 0 = 5. PRO / 1. 25. 0 = 5. FAT / 1. 25. 0 = 2. And since there are four calories per gram of CHO and PRO, and nine calories per gram of FAT! This all seems simple on paper, but how do you really know how many calories you're consuming, and how many grams of each are in the foods you are eating? Initially, this can be difficult. I chose to consume foods providing nutrition fact labels, thus enabling me to calculate how much of each was in what. You'll be amazed how easy this becomes after awhile, and how much you learn about nutrition in doing so. You can use the Bodybuilding. Exercise portion control Another tactic I used - and still use - is measuring a portion of food to the equivalent size of your fist. How many of us truly eat just one serving of pasta? Break it up into five small meals throughout the day If our daily caloric intake is 1. CHO, 1. 25g PRO and minimal FAT, by breaking up this daily allotment into five meals spaced evenly throughout the day, each meal should consist of no more than 2. CHO and 2. 5g PRO. By doing this you'll be providing your body with consistent energy throughout the day without overloading your system. You will keep your metabolism burning smoothly without allowing your body to switch into . This is very important. Drink tons of water Eliminate all sugary drinks from your diet. Sugars - especially refined, simple sugars - elevate insulin levels dramatically (a storage hormone) and turn into fat when not used immediately for energy. This is exactly what we are trying to prevent. I believe sugar to be just as much an enemy in the war against body fat as fat itself. Use sugar substitutes in coffee and tea, drink diet colas (keep it to a minimum. They rot your GI tract), or just drink water. Good old water clears the system of toxins and hydrates cells, which is especially important. And it's good for the skin, too! Concentrate on nutrient- dense foods as opposed to empty calories Okay, so we're restricting calories now, right? It is therefore important for us to get the most out of what we do eat. So would it make more sense to consume a 1. My belief is that the closer foods are to their natural state, the better they are for you. I realize this sounds boring, but you'll be surprised how much better you feel eating these types of foods and how much more sustained energy you'll have throughout your day. Do cardio Doing cardio is essential but need not be as tedious as you may think. First of all, you do not need to perform hours and hours of cardio each and every day like a lot of the girls I see at my gym. Thirty- 4. 0 minutes, four or five days each week, will do the trick. Do your cardio sessions first thing in the morning on an empty stomach (or later in the evening after not eating for a few hours) to maximize the results. Therefore, doing this five days each week will further your caloric deficit by an additional 1. Cardio will also boost your metabolism post- exercise (increasing calorie expenditure significantly) and turn your body into a fat- burning machine! Lift weights I find this to be the hardest part of the equation for most women, and it baffles me. Weight training is the easiest and most enjoyable part of the program, in my opinion. By lifting weights - really lifting weights - you will firm the muscles underneath the fat and build new muscle tissue (and remember that muscle is the . Therefore, the more muscle you have, the faster and more efficiently you will burn fat and develop the body you really want. Muscle gives us shape and contour. Here is an easy- to- follow beginner's program that I used when I got started. Consult a qualified trainer if you are unsure of proper form on any of the following exercises. Day One (legs / lower body)Leg extensions - 3 sets of 1. Leg curls - 3 sets of 1. Lunges - 3 sets of as many repetitions a side as you can! If you can perform 2. Start with 1. 0 pounds in each hand and add more as the exercise becomes easier. Leg press - 3 sets of 2. Try different foot positions of this to target different areas - toes pointed in, pointed out and straight forward.) Glute / Butt kickbacks - 3 sets of 1. Really concentrate on getting a good squeeze at peak contraction by maintaining a moderate speed through the whole range of motion and holding at the top for a second or two. Click here for a printable log of day one! Day Two (back, biceps and abdominals)Seated row - 3 sets of 1. Lat pulldown - 3 sets of 1. Back extensions - 3 sets of as many as you can do - extend through the whole range of motion and squeeze the glutes and hams together to kill two birds with one stone! Seated biceps curls - 3 set of 1. Hammer curls - 3 sets of 1. Crunches - 3 sets of 2. Decline reverse crunches - 3 sets of 2. Click here for a printable log of day two! Day Three (shoulders, chest and triceps)Push ups - 3 sets of as many as you can do - and not the knee- on- floor style! Shoulder press (Dumbbells or machine) - 3 sets of 1. Lateral raises - 3 sets of 1. Front raises - 3 sets of 1. Single bench dips - 3 sets of as many as you can do! Rope pulldowns (or with a straight bar) - 3 sets of 1. Click here for a printable log of day three! Challenge yourself There's nothing I hate more than seeing women in the gym using weights a fraction of what I know they can really lift. If you don't, you're never going to see the kind of results you want. My general rule of thumb is, when you feel like you can't do any more reps, do two more. Stop making excuses and find the time Everyone loves to make excuses as to why she can't do this, and why she can't do that. If someone asks me for help and in the same sentence tells me they don't have the time, I stop right there. I value my time in the gym; it's the one time during the day that I give solely to me. It is as much a priority as going to work or to school. There are so many benefits to exercise other than getting into shape, that depriving yourself of this journey would be a shame. So stop making excuses. Mind over matter And, finally, this is where I truly get on my soapbox. There are so many obstacles to overcome when attempting to adhere to this program. I'm not going to lie; it isn't easy. You must be strong and stay focused on your goals. As my mother always likes to say, nothing tastes as good as thin feels. Well, I don't know about that. But surely there is a powerful message here. Sticking to your goals and following through with the plan has its merits, and the benefits far outweigh all the little cheats along the way. I know when I succeeded with my program, and I was standing on stage at my first fitness show, there was no better feeling in the world. And when I can help others attain the same goals, feel as good as I do, and make lifestyle changes for the better, I know I did the right thing. Getting in Shape at 5. Five Step Home Fitness Program. Step 1: Drink at least 1. You should also drink more water throughout the day than you are now as adequate hydration is critical to weight loss and muscle gain. And if you exercise after you eat, the energy you consume is primarily coming from whatever you ate that day. When you exercise in the mornings after not eating all night, you will burn more fat from your body and not the food you eat. Step 2: Do cardiovascular exercises five days a week for at least 2. One of the most common misconceptions about exercising is that crunches will help trim your waistline. This is completely false. To burn fat from your waist, legs or anywhere else, you must do cardiovascular exercises for at least 2. If you can do more than five days or longer than 2. Good exercises are cycling, jogging or swimming. Step 3: Do resistance exercises at least twice a week. You should separate these workouts by at least two days to give your muscles sufficient rest time. The hands down best home workout machine for doing resistance exercises is the Total Gym. Get one of these incredible machines and focus on working your legs, chest and back. Step 4: Eliminate all wheat and corn starch products from your diet. This is the step most people tend to struggle with. Wheat withdrawal can be difficult, since most foods in our diet have wheat. Research has proven that eliminating wheat and corn starch products from your diet is the fastest way to lose weight. Foods to avoid include bread, pasta, rice, potatoes, cereal, pretzels, chips and most other snack foods. Step 5: Get a good Vitamin D supplement to take every day. Almost every American is Vitamin D deficient, and yet Vitamin D is one of the most powerful supplements to help you get healthy. Take it in the form of Vitamin D3, or Cholecalciferol. Take at least 2,0. IU every morning after breakfast. This will help your heart and circulation, which is vital in losing weight or gaining muscle. Briar Wood Primitives, a Jim's Formal Wear affiliated tuxedo rental store in St Paul, VA. Country and Primitive Home Decor. Thistle Creek Primitives Daisy Patch Primitives of Virginia Description. Excerpted from the website description: Primitive and Country Home Decor including peg shelves, primitive. Daisy patch primitives is the DWNTASK-157 program they filled this game. No Nfs feature had this use received here mobile to delete on its. Daisy Patch Primitives von Daisy. Patch. Primitives auf Etsy. Ank! PLEASE NOTE: All signs are made upon receipt of order ~ Please allow 1- 2 weeks for your order to be completed. If I have the sign or pillow already made your item will be mailed within 1- 3 business days. There are many steps taken to create each and every sign. My signs are made to look primitive.. PLEASE NOTE: All signs are made upon receipt of order ~ Please allow 1- 2 weeks for your order to be completed. If I have the sign or pillow already made your item will be mailed within 1- 3 business days. There are many steps taken to create each and every sign. My signs are made to look primitive.. 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