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       Blackboard Inc. (the &amp;#8220;Company&amp;#8221;) is a leading provider
       of enterprise software applications and related services to the
       education industry. The Company&amp;#8217;s clients include colleges,
       universities, schools and other education providers, textbook
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 -Publisher AICPA
 -Name Statement of Position (SOP)
 -Number 94-6
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