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2. Does the agreement represent an exchange transaction (and therefore all tuition amounts should be recorded as Tuition Revenue) or a contribution (and therefore the

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2. Does the agreement represent an exchange transaction (and therefore all tuition amounts should be recorded as "Tuition Revenue") or a contribution (and therefore the amounts received from DasGute in the form of tuition subsidies should be recorded as "Contribution Revenue") in CoolNewSchool's stand-alone financial statements

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