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  • perty, plant and equipment, but not including land) that has been recognized in the income statement. + References Reference 1: <a href="http://www.xbrl.org/2003/role/presentationRef">http://www.xbrl.org/2003/role/presentationRef</a> -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 5 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after Se
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