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141 Table 9 Financial Statement Normalization Adjustments Finally, it should be noted that normalization adjustments are purposely hypothetical in nature and are made solely to assist the valuator in developing an opinion of value as Included in this report. Normalization adjustments are not intended to formally restate the subject’s historical results or provide the basis fora business forecast of the future. This section is geared towards the economic analysis of
a company for only one purpose, to support the appraisal of the subject interest as more fully described throughout this report.
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