{"id":1081,"date":"2018-02-16T09:11:02","date_gmt":"2018-02-16T16:11:02","guid":{"rendered":"http:\/\/equipbookkeep.wpengine.com\/?page_id=1081"},"modified":"2020-10-30T09:26:22","modified_gmt":"2020-10-30T15:26:22","slug":"add-ons","status":"publish","type":"page","link":"https:\/\/equipbookkeeping.com\/add-ons\/","title":{"rendered":"Full-Service Bookkeeping"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:60px;--awb-margin-top:3%;--awb-margin-bottom:4%;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_2_5 2_5 fusion-two-fifth fusion-column-first\" style=\"--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-margin-bottom:40px;width:37.6%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-image-element fusion-image-align-center in-legacy-container\" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\"><img decoding=\"async\" width=\"1009\" height=\"769\" alt=\"Gunnison Payroll, Accounts Payable\" title=\"Gunnison Payroll, Accounts Payable\" src=\"https:\/\/equipbookkeeping.com\/wp-content\/uploads\/2018\/02\/adons.jpg\" class=\"img-responsive wp-image-1082\" srcset=\"https:\/\/equipbookkeeping.com\/wp-content\/uploads\/2018\/02\/adons-200x152.jpg 200w, https:\/\/equipbookkeeping.com\/wp-content\/uploads\/2018\/02\/adons-400x305.jpg 400w, https:\/\/equipbookkeeping.com\/wp-content\/uploads\/2018\/02\/adons-600x457.jpg 600w, https:\/\/equipbookkeeping.com\/wp-content\/uploads\/2018\/02\/adons-800x610.jpg 800w, https:\/\/equipbookkeeping.com\/wp-content\/uploads\/2018\/02\/adons.jpg 1009w\" sizes=\"(max-width: 1000px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_3_5 3_5 fusion-three-fifth fusion-column-last\" style=\"--awb-padding-right:2%;--awb-padding-bottom:2%;--awb-padding-left:2%;--awb-bg-size:cover;width:58.4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-text fusion-text-1\"><h2>What I Offer<\/h2>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-clearfix\" style=\"float:left;margin-top:0px;margin-bottom:35px;width:100%;max-width:100px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#213d65;border-color:#213d65;border-top-width:2px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-2\"><p>After I review your books I will make recommendations on the services I can offer that will streamline your bookkeeping, free up more of your time (and the time of your office manager), and make sure things are being done accurately, on time, and are audit-ready.<\/p>\n<p><strong>Ask me about any of the services you may be interested in during our consultation:\u00a0<\/strong><\/p>\n<\/div><ul style=\"--awb-size:18px;--awb-line-height:30.6px;--awb-icon-width:30.6px;--awb-icon-height:30.6px;--awb-icon-margin:12.6px;--awb-content-margin:43.2px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-chart-bar fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><strong>Cash Flow Management: <\/strong>\u00a0A simple, proven plan for healthy cash flow and increased profit.<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa fa-money\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><strong>Payroll?<\/strong> I have options, let\u2019s chat about it!<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-balance-scale fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><strong>Inventory:<\/strong> If you track and sell inventory I can help!<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa fa-percent\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><strong>Sales Tax:<\/strong> I\u2019m here to help you navigate set up, and properly file your sales tax.<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa fa-building\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><strong>Contractors? No problem!<\/strong> I can work with you to get the information needed to track, pay, and report all \u201c1099\u201d work.<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-book fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><strong>Accounts Receivable:<\/strong> Help with generating, sending, and collecting customer invoices.<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-clipboard far\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><strong>Accounts Payable:<\/strong> A great system to help you pay bills on time, and with a great audit trail. (NOTE: I will never sign checks for you, or spend money on your behalf!)<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-layer-group fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><strong>Receipt Management:\u00a0<\/strong> Ready to go paperless? I offer a great system for storing and tracking all of the paperwork!<\/p>\n<\/div><\/li><\/ul><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 hundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-first fusion-column-inner-bg-wrapper fusion-column-liftup-border\" style=\"--awb-padding-top:16%;--awb-padding-right:16%;--awb-padding-bottom:9%;--awb-padding-left:16%;--awb-inner-bg-color:#ffffff;--awb-inner-bg-color-hover:#ffffff;--awb-inner-bg-size:cover;--awb-margin-bottom:0px;width:25%;width:calc(25% - ( ( 0px + 0px + 0px ) * 0.25 ) );margin-right: 0px;\"><span class=\"fusion-column-inner-bg hover-type-liftup\"><a class=\"fusion-column-anchor\" href=\"https:\/\/equipbookkeeping.com\/bookkeeping-basics\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-1 content-boxes-icon-on-top content-left\" style=\"--awb-margin-bottom:20px;--awb-hover-accent-color:#5bdccd;--awb-circle-hover-accent-color:transparent;--awb-item-margin-bottom:40px;\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:rgba(255,255,255,0);\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box link-type-button-bar icon-hover-animation-fade\" data-link=\"https:\/\/equipbookkeeping.com\/bookkeeping-basics\/\" data-link-target=\"_self\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><a class=\"heading-link\" href=\"https:\/\/equipbookkeeping.com\/bookkeeping-basics\/\" target=\"_self\"><div class=\"icon\"><i style=\"background-color:transparent;border-color:transparent;height:auto;width: 70px;line-height:normal;font-size:70px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-chart-line fas circle-no\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:26px;--fontSize:26;line-height:1.1;\">Professional Bookkeeping<\/h2><\/a><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p>Don\u2019t get buried in data entry, reconciliation, and tracking. Let me handle the bookkeeping details so you can run your organization.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><a class=\" fusion-read-more fusion-button-bar\" href=\"https:\/\/equipbookkeeping.com\/bookkeeping-basics\/\" target=\"_self\">Learn More<\/a><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-inner-bg-wrapper fusion-column-liftup-border\" style=\"--awb-padding-top:16%;--awb-padding-right:16%;--awb-padding-bottom:9%;--awb-padding-left:16%;--awb-inner-bg-color:#ffffff;--awb-inner-bg-color-hover:#ffffff;--awb-inner-bg-size:cover;--awb-margin-bottom:0px;width:25%;width:calc(25% - ( ( 0px + 0px + 0px ) * 0.25 ) );margin-right: 0px;\"><span class=\"fusion-column-inner-bg hover-type-liftup\"><a class=\"fusion-column-anchor\" href=\"https:\/\/calendly.com\/equip\/consultation\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-2 content-boxes-icon-on-top content-left\" style=\"--awb-margin-bottom:20px;--awb-hover-accent-color:#5bdccd;--awb-circle-hover-accent-color:transparent;--awb-item-margin-bottom:40px;\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:rgba(255,255,255,0);\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box link-type-button-bar icon-hover-animation-fade\" data-link=\"https:\/\/calendly.com\/equip\/consultation\" data-link-target=\"_blank\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><a class=\"heading-link\" href=\"https:\/\/calendly.com\/equip\/consultation\" target=\"_blank\" rel=\"noopener noreferrer\"><div class=\"icon\"><i style=\"background-color:transparent;border-color:transparent;height:auto;width: 70px;line-height:normal;font-size:70px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-comments far circle-no\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:26px;--fontSize:26;line-height:1.1;\">Free Consultation<\/h2><\/a><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p>General Consultation: Great if you just need someone to look through your books and offer suggestions.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><a class=\" fusion-read-more fusion-button-bar\" href=\"https:\/\/calendly.com\/equip\/consultation\" target=\"_blank\" rel=\"noopener noreferrer\">Learn More<\/a><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-inner-bg-wrapper fusion-column-liftup-border\" style=\"--awb-padding-top:16%;--awb-padding-right:16%;--awb-padding-bottom:9%;--awb-padding-left:16%;--awb-inner-bg-size:cover;--awb-margin-bottom:0px;width:25%;width:calc(25% - ( ( 0px + 0px + 0px ) * 0.25 ) );margin-right: 0px;\"><span class=\"fusion-column-inner-bg hover-type-liftup\"><a class=\"fusion-column-anchor\" href=\"https:\/\/equipbookkeeping.com\/about\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-3 content-boxes-icon-on-top content-left\" style=\"--awb-margin-bottom:20px;--awb-hover-accent-color:#5bdccd;--awb-circle-hover-accent-color:transparent;--awb-item-margin-bottom:40px;\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:rgba(255,255,255,0);\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box link-type-button-bar icon-hover-animation-fade\" data-link=\"https:\/\/equipbookkeeping.com\/about\/\" data-link-target=\"_self\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><a class=\"heading-link\" href=\"https:\/\/equipbookkeeping.com\/about\/\" target=\"_self\"><div class=\"icon\"><i style=\"background-color:transparent;border-color:transparent;height:auto;width: 70px;line-height:normal;font-size:70px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-info-circle fas circle-no\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:26px;--fontSize:26;line-height:1.1;\">About Annie<\/h2><\/a><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\"><span style=\"font-weight: 400;\">As a professional, experienced bookkeeper I can relieve the stress around your organization&#8217;s finances while saving you time and money. <\/span><\/div><div class=\"fusion-clearfix\"><\/div><a class=\" fusion-read-more fusion-button-bar\" href=\"https:\/\/equipbookkeeping.com\/about\/\" target=\"_self\">Learn More<\/a><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-last fusion-column-inner-bg-wrapper fusion-column-liftup-border\" style=\"--awb-padding-top:16%;--awb-padding-right:16%;--awb-padding-bottom:9%;--awb-padding-left:16%;--awb-inner-bg-color:#ffffff;--awb-inner-bg-color-hover:#ffffff;--awb-inner-bg-size:cover;--awb-margin-bottom:0px;width:25%;width:calc(25% - ( ( 0px + 0px + 0px ) * 0.25 ) );\"><span class=\"fusion-column-inner-bg hover-type-liftup\"><a class=\"fusion-column-anchor\" href=\"https:\/\/equipbookkeeping.com\/blog\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-4 content-boxes-icon-on-top content-left\" style=\"--awb-margin-bottom:20px;--awb-hover-accent-color:#5bdccd;--awb-circle-hover-accent-color:transparent;--awb-item-margin-bottom:40px;\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:rgba(255,255,255,0);\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box link-type-button-bar icon-hover-animation-fade\" data-link=\"https:\/\/equipbookkeeping.com\/blog\/\" data-link-target=\"_self\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><a class=\"heading-link\" href=\"https:\/\/equipbookkeeping.com\/blog\/\" target=\"_self\"><div class=\"icon\"><i style=\"background-color:transparent;border-color:transparent;height:auto;width: 70px;line-height:normal;font-size:70px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-lightbulb fas circle-no\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:26px;--fontSize:26;line-height:1.1;\">Bookkeeping Tips<\/h2><\/a><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">Check out my favorite tips and tools to help you manage your books better.<\/div><div class=\"fusion-clearfix\"><\/div><a class=\" fusion-read-more fusion-button-bar\" href=\"https:\/\/equipbookkeeping.com\/blog\/\" target=\"_self\">Learn More<\/a><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-bg-parallax\" data-bg-align=\"center top\" data-direction=\"up\" data-mute=\"false\" data-opacity=\"100\" data-velocity=\"-0.3\" data-mobile-enabled=\"false\" data-break_parents=\"0\" data-bg-image=\"https:\/\/equipbookkeeping.com\/wp-content\/uploads\/2018\/02\/readytotalk.jpg\" data-bg-repeat=\"false\" ><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-parallax-up ebhide nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:center top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:100px;--awb-padding-bottom:90px;--awb-background-image:url(&quot;https:\/\/equipbookkeeping.com\/wp-content\/uploads\/2018\/02\/readytotalk.jpg&quot;);--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_6 1_6 fusion-one-sixth fusion-column-first fusion-no-small-visibility\" style=\"--awb-bg-size:cover;width:13.3333%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_2_3 2_3 fusion-two-third\" style=\"--awb-bg-size:cover;--awb-margin-top:3%;--awb-margin-bottom:3%;width:65.3333%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_6 1_6 fusion-one-sixth fusion-column-last fusion-no-small-visibility\" style=\"--awb-bg-size:cover;width:13.3333%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - 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