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Two somewhat unrelated questions: I think it's a good idea to go back a few years with both of these statements, but I'm not sure how to handle the operating leases. The table in the IETC (6.3) has n/a for the first year. I'm not sure if that means you are only supposed to do it for the current year, or it's just left out because it is only a two year table.

So far, this statement is much easier to put together.

Thanks again,
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