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how is the Tolerable Misstatement as % of Planning Materiality is calculated? please explain Accumulated depreciation and amortization $ 85,986 $ 97,722 $ 2,368 75

how is the Tolerable Misstatement as % of Planning Materiality is calculated? please explain

Accumulated depreciation and amortization

$ 85,986 $ 97,722 $ 2,368 75 % 2 %
Intangibles, net $ 423 $ 1,734 $ 173 % 10 %

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