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Exhibit 1 shows one set of accounts for two businesses (coal extraction (pit) and coal cleaning (plant)) and two types of coal (thermal and metallurgical).

Exhibit 1 shows one set of accounts for two businesses (coal extraction (pit) and coal cleaning (plant)) and two types of coal (thermal and metallurgical).

Explain why the revenues and costs need to be reported separately for cach business: coal extraction (pit) and coal cleaning (plant).

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