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Fair value portion of accrued expenses.

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Fair value, before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.

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Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.

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