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checking the above solution , the sales forecas is not matching the YOY sales increase starting year 2 , any specific reason and appreciate if

checking the above solution , the sales forecas is not matching the YOY sales increase starting year 2, any specific reason and appreciate if you can elaborate more on the calculation and also this will reflect on the NWC value . Appreciate if you can explain more the status . Also is there any specific reason not to captalize the Trip travel and the marketing sudy ? thank you

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