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Disclaimer: This document, FASB Interpretation No. 47 � An Industry White Paper was prepared by the Edison Electric Institute (EEI) and the American Gas Association (AGA). It is not a document of the Society of Depreciation Professionals (SDP) and does not reflect the views or opinions of SDP. The White Paper is being made available to the members of the SDP for their personal use as a courtesy and with the permission of EEI/AGA. SDP members should adhere to the EEI/AGA terms and conditions of use.
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