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how is getting from 300 to 630 and from 630 to 970 and so on on the verizon reimbursement I do not understand what calculations

how is getting from 300 to 630 and from 630 to 970 and so on on the verizon reimbursement I do not understand what calculations are being made.
Also for liberty tax and marcos tax I do not understand how to get those numbers image text in transcribed
Operating Expenses

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