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Copyright 2003 by the American Institute of Certified Public Accountants (AICPA). Cases developed and distributed under the AICPA Professor/Practitioner Case Development Program are intended for

Copyright 2003 by the American Institute of Certified Public Accountants (AICPA). Cases developed and distributed under the AICPA Professor/Practitioner Case Development Program are intended for use in higher education for instructional purposes only, and are not for application in practice. Permission is granted to photocopy any case(s) for classroom teaching purposes only. All other rights are reserved. The AICPA neither approves nor endorses this case or any solution provided herein or subsequently developed. POP

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