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The client has capitalized start-up costs of S45,OOO related to training expenses incurred to train new maintenance crews and shop employees in anticipation of

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The client has capitalized start-up costs of S45,OOO related to training expenses incurred to train new maintenance crews and shop employees in anticipation of new contracts. As of year-end, $9,000 of this original amount has been amortized in expense (acct. 711). According

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