2.4.0.8010003 - Disclosure - Business Acquisitiontruefalsefalse1false falsefalseFROM_Apr01_2013_TO_Jun30_2013http://www.sec.gov/CIK0001323974duration2013-04-01T00:00:002013-06-30T00:00:001true 1us-gaap_BusinessCombinationsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Business Combinations [Abstract]2false 2us-gaap_BusinessCombinationDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00On December 31, 2012, MWI Veterinary Supply Co. (“MWI Co.”) purchased substantially all of the assets of Prescription Containers Inc. (“PCI Animal Health”) for $17,006. PCI Animal Health was a distributor of companion animal health products to veterinary practices, primarily in the Northeastern United States. The intangible asset acquired in the acquisition is for customer relationships and has a useful life of 10 years. The amount recorded in goodwill is expected to be deductible for tax purposes over 15 years.The fair values assigned to the tangible and intangible assets acquired and liabilities assumed are based on management's estimates and assumptions, as well as other information compiled by management, including valuations that utilize customary valuation procedures and techniques. We adjusted those valuations during the three months ended March 31, 2013 as a result of further review of these estimates and assumptions. The fair value assigned to the purchased intangible related to customer relationships decreased by $1,190 with a corresponding adjustment to the carrying value of goodwill. The related impact on amortization recognized from that date is insignificant to the consolidated statements of income. Goodwill is calculated as the excess of the consideration transferred over the net assets recognized and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized.On October 31, 2011, MWI Co. purchased substantially all of the assets of Micro Beef Technologies, Ltd. (“Micro”) for an aggregate amount of $60,878, consisting of $53,400 in cash and 94,359 shares of common stock valued at $7,158, which is the fair value of the common stock as of the date of acquisition and a working capital adjustment of $320. The $53,400 paid in cash as consideration at closing was funded with borrowings under our Credit Agreement (as defined in Note 7) as then in effect. Micro is a value-added distributor to the production animal market, including the distribution of micro feed ingredients, pharmaceuticals, vaccines, parasiticides, supplies and other animal health products. Micro also is a leading innovator of proprietary, computerized management systems for the production animal market. The intangible assets acquired in the acquisition include technology, customer relationships, trade name and covenant not to compete. The useful life of the amortizing intangible assets ranges from 5 years to 17 years. Trade name is a non-amortizing intangible asset. The amount recorded in goodwill is deductible for tax purposes over 15 years. The following table summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition, which may be adjusted during the allocation period as defined in Accounting Standards Codification (“ASC”) 805. These purchase price allocations are based on a combination of valuations and analyses.<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;"> </td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:left;border-color:#000000;min-width:64px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:left;border-color:#000000;min-width:64px;"> </td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;"> </td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td colspan="2" style="width: 74px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:74px;">2013</td><td style="width: 12px; text-align:center;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 74px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:74px;">2012</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Cash</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 64px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:64px;"> - </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 64px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:64px;"> 1</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Receivables</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 3,509</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 22,374</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Inventories</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 1,928</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 27,701</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Other current assets</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> - </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 105</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Property and equipment</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> - </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 8,882</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Goodwill</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 9,327</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 12,473</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Intangibles</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 4,780</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 15,760</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Investments</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:64px;"> - </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:64px;"> 199</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Total assets acquired</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:64px;"> 19,544</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:64px;"> 87,495</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;"> </td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:64px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:64px;"> </td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Accounts payable</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 2,538</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; text-align:right;border-color:#000000;min-width:64px;"> 25,026</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Accrued expenses and other liabilities</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:64px;"> - </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:64px;"> 1,591</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Total liabilities assumed</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:64px;"> 2,538</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:64px;"> 26,617</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;"> </td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:64px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:64px;"> </td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;">Net assets acquired</td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 64px; border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:64px;"> 17,006</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 64px; border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:64px;"> 60,878</td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 252px; text-align:left;border-color:#000000;min-width:252px;"> </td><td style="width: 160px; text-align:left;border-color:#000000;min-width:160px;"> </td><td style="width: 10px; border-top-style:double;border-top-width:3px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-top-style:double;border-top-width:3px;text-align:left;border-color:#000000;min-width:64px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 10px; border-top-style:double;border-top-width:3px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 64px; border-top-style:double;border-top-width:3px;text-align:left;border-color:#000000;min-width:64px;"> </td></tr></table></div>The following table presents supplemental pro forma information as if the acquisition of Micro had occurred on October 1, 2011 for the nine months ended June 30, 2012:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 204px; text-align:left;border-color:#000000;min-width:204px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 127px; text-align:left;border-color:#000000;min-width:127px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 127px; text-align:left;border-color:#000000;min-width:127px;"> </td><td style="width: 64px; text-align:left;border-color:#000000;min-width:64px;"> </td></tr><tr style="height: 18px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 204px; text-align:left;border-color:#000000;min-width:204px;"> </td><td colspan="7" style="width: 304px; text-align:center;background-color:#FFFFFF;border-color:#000000;min-width:304px;">Unaudited Pro Forma Consolidated Results</td><td style="width: 64px; text-align:left;border-color:#000000;min-width:64px;"> </td></tr><tr style="height: 18px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 204px; text-align:left;border-color:#000000;min-width:204px;"> </td><td colspan="7" style="width: 304px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;background-color:#FFFFFF;border-color:#000000;min-width:304px;">Nine months ended June 30, 2012</td><td style="width: 64px; text-align:left;border-color:#000000;min-width:64px;"> </td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 204px; text-align:left;background-color:#FFFFFF;border-color:#000000;min-width:204px;">Revenues</td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 127px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:127px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;">$</td><td style="width: 127px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:127px;"> 1,545,670</td><td style="width: 64px; text-align:left;border-color:#000000;min-width:64px;"> </td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 204px; text-align:left;background-color:#FFFFFF;border-color:#000000;min-width:204px;">Net Income</td><td style="width: 10px; text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 127px; text-align:left;border-color:#000000;min-width:127px;"> </td><td style="width: 10px; text-align:left;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;">$</td><td style="width: 127px; text-align:right;border-color:#000000;min-width:127px;"> 40,971</td><td style="width: 64px; text-align:left;border-color:#000000;min-width:64px;"> </td></tr><tr style="height: 20px"><td style="width: 100px; text-align:left;border-color:#000000;min-width:100px;"> </td><td style="width: 204px; text-align:left;background-color:#FFFFFF;border-color:#000000;min-width:204px;"> </td><td style="width: 10px; text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 127px; text-align:left;background-color:#FFFFFF;border-color:#000000;min-width:127px;"> </td><td style="width: 10px; text-align:left;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 10px; text-align:right;background-color:#FFFFFF;border-color:#000000;min-width:10px;"> </td><td style="width: 127px; text-align:left;background-color:#FFFFFF;border-color:#000000;min-width:127px;"> </td><td style="width: 64px; text-align:left;border-color:#000000;min-width:64px;"> </td></tr></table></div>The unaudited pro forma consolidated results are not necessarily indicative of what our consolidated results of operations would have been had we completed the acquisition on October 1, 2011. Additionally, the unaudited pro forma consolidated results do not purport to project the future results of operations of the combined company.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. 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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 88-16 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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