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5                                                                                                            Oregon Department of Revenue                                     5
                       2023 Form OR-20-INC
6                      Oregon Corporation Income Tax Return                                                                                                                   6
7                                                                                                                                                                             7
8                      Page 1 of 6      • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.           8
9           Fiscal year beginning (MM/DD/YYYY)            Fiscal year ending (MM/DD/YYYY)                                                                                     9
10                                                                                                                                                                            10
11          99/99/9999/              /                    99/99/9999/      /                                                                                                  11
12                                                                                                                                                                            12
13          See instructions for checkboxes.                                                                                                                                  13
14                                                                                                                                                                            14
15          X     New name                      X         New address               X        Extension       X        Form OR-37                                              15
16                                                                                                                                                                            16
17          X     REIT/RIC                      X         Amended                   X        Form OR-24      X        Federal Form 8886                                       17
18                                                                                                                                                                            18
19          X     GILTI included on             X         Alternative apportionment                                                                                           19
20                federal return                          request included                                                                                                    20
21                                                                                                                                                                            21
22          Corporation legal name                                                                                                                                            22
23                                                                                                                                                                            23
24                                                                                                                                                                            24
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
25          Federal employer identification number (FEIN)                                                                                                                     25
26                                                                                                                                                                            26
27                                                                                                                                                                            27
            99-9999999
28          Doing business as (DBA) or assumed business name (ABN)                                                                                                            28
29                                                                                                                                                                            29
30                                                                                                                                                                            30
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
31          Attn: or c/o, first name                               Initial Attn: or c/o, last name                                                                            31
32                                                                                                                                                                            32
33                                                                                                                                                                            33
            XXXXXXXXXXXXXXXX                                       X       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
34          Corporation current address                                                                                                                                       34
35                                                                                                                                                                            35
36                                                                                                                                                                            36
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
37          City                                                                                       State ZIP code                                                         37
38                                                                                                                                                                            38
39          XXXXXXXXXXXXXXXXXXXXXX                                                                     XX    XXXXX-XXXX -                                                     39
40                                                                                                                                                                            40
41          Contact first name                                     Initial Contact last name                                                                                  41
42                                                                                                                                                                            42
43                                                                                                                                                                            43
            XXXXXXXXXXXXXXXX                                       X       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
44          Contact phone                                                                                                                                                     44
45                                                                                                                                                                            45
46                                                                                                                                                                            46
            999-999-9999
47          Email                                                                                                                                                             47
48                                                                                                                                                                            48
49                                                                                                                                                                            49
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
50                                                                                                                                                                            50
51          Use Form OR-20-INC when the corporation derives Oregon-source income, but the income-producing activity doesn’t actually constitute “doing                        51
52          business.” If the corporation has an Oregon address or has Oregon sales and one other apportionment factor for Oregon, the corporation                            52
53          should file Form OR-20.                                                                                                                                           53
54                                                                                                                                                                            54
55                                                                                                                                                                            55
56                                                                                                                                                                            56
57                                                                                                                        Continued on next page                              57
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                       150-102-021
63                     (Rev. 07-18-23, ver. 01)                                                              02592301010000                                                   63
64                                                                                                                                                                            64
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69                                                                                                                                                                       69
70                                                                                                                                                                       70
                                                                                                                                           Oregon Department of Revenue
71                   2023 Form OR-20-INC                                                                                                                                 71
72                                                                                                                                                                       72
73                                                                                                                                                                       73
74                   Page 2 of 6           • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.   74
75                                                                                                                                                                       75
76           Only complete questions A through C if this is your first return, or the answer changed during this tax year.                                               76
77           A. Incorporated in (state)                Incorporated on (date) (MM/DD/YYYY)                                                                               77
78                                                                                                                                                                       78
79              XX                                     99/99/9999/ /                                                                                                     79
80           B. State of commercial domicile  C. Date business activity began in Oregon (MM/DD/YYYY) D. NAICS code                                                       80
81                                                                                                                                                                       81
82              XX                                     99/99/9999/ /                                                                       999999                        82
83                                                                                                                                                                       83
84                                                                                                                                                                       84
85           E. X    (1) Consolidated federal return    X (2) Consolidated Oregon return             X  (3) Corporations included in consolidated federal                85
86                                                                                                      return, but not in Oregon return                                 86
87                                                                                                                                                                       87
88           F. Parent corporation name, if applicable                                                                                                                   88
89                                                                                                                                                                       89
90                                                                                                                                                                       90
                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
91              Parent corporation FEIN, if applicable                                                                                                                   91
92                                                                                                                                                                       92
93                                                                                                                                                                       93
                99-9999999
94                                                                                                                                                                       94
95                                                                                                                                                                       95
96           G. List the tax years for which federal waivers of the statute of limitations are in effect and dates on which waivers expire                               96
97                                                                                                                                                                       97
                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
98                                                                                                                                                                       98
                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
99                                                                                                                                                                       99
100          H. List the tax years for which your federal taxable income was changed by an IRS audit or by an amended federal return filed during this tax year          100
101                                                                                                                                                                      101
                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
102                                                                                                                                                                      102
                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
103                                                                                                                                                                      103
104                                                                                                                                                                      104
105          I. If first return, indicate: X New business X        Successor to previous business                                                                        105
106                                                                                                                                                                      106
107             Previous business name                                                                                                                                   107
108                                                                                                                                                                      108
109                                                                                                                                                                      109
                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
110             FEIN                                                                                                                                                     110
111                                                                                                                                                                      111
112                                                                                                                                                                      112
                99-9999999
113                                                                                                                                                                      113
114          J. If final return, indicate: X  Withdrawn   X        Dissolved               X         Merged or reorganized                                               114
115                                                                                                                                                                      115
116             Merged or reorganized corporation name                                                                                                                   116
117                                                                                                                                                                      117
118                                                                                                                                                                      118
                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
119             FEIN                                                                                                                                                     119
120                                                                                                                                                                      120
121                                                                                                                                                                      121
                99-9999999
122                                                                                                                                                                      122
123                                                                                                                                               Continued on next page 123
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128                                                                                                                                                                      128
                     150-102-021
129                  (Rev. 07-18-23, ver. 01)                                                                                              02592301020000                129
130                                                                                                                                                                      130
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135                                                                                                                                                                                                 135
136                                                                                                                                                                                                 136
                                                                                                                                          Oregon Department of Revenue
137                       2023 Form OR-20-INC                                                                                                                                                       137
138                                                                                                                                                                                                 138
139                                                                                                                                                                                                 139
140                       Page 3 of 6   • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.                                 140
141                                                                                                                                                                                                 141
142          K. X         Utility or telecommunications companies (see instructions)   L.                                             X Limited partner income only. (include a copy of federal     142
143                                                                                                                                     Schedule K-1, if applicable)                                143
144                                                                                                                                                                                                 144
145                                                                                                                                                                                                 145
146          M.   Fill in the amount of your total Oregon sales ...............................................M.                       , ,      99,999,999,999.00,                             0 0 146
147                                                                                                                                                                                                 147
148                                                                                                                                                                                                 148
149            1.  Taxable income from U.S. corporation income tax return                                                                                                                           149
150                 (see instructions) ......................................................................................1.         , ,      99,999,999,999.00,                             0 0 150
151                                                                                                                                                                                                 151
152            2.  Total additions from Schedule OR-ASC-CORP, Section A                                                                                                                             152
153                 (see instructions) ......................................................................................2.         , ,      99,999,999,999.00,                             0 0 153
154                                                                                                                                                                                                 154
155                                                                                                                                                                                                 155
156            3.  Income after additions (line 1 plus line 2) ................................................3.                       , ,      99,999,999,999.00,                             0 0 156
157                                                                                                                                                                                                 157
158            4.  Total subtractions from Schedule OR-ASC-CORP, Section B                                                                                                                          158
159                 (see instructions) ......................................................................................4.         , ,      99,999,999,999.00,                             0 0 159
160                                                                                                                                                                                                 160
161            5.  Net income before apportionment (line 3 minus line 4). Carry amount                                                                                                              161
162                 on line 5 to Schedule OR-AP, part 2, line 1 ..............................................5.                        , ,      99,999,999,999.00,                             0 0 162
163                                                                                                                                                                                                 163
164            6.  Enter the apportionment percentage from Schedule OR-AP, part 1,                                                                                                                  164
165                 line 23 .......................................................................................................6.   999.9999                     %                              165
166                                                                                                                                                                                                 166
167                                                                                                                                                                                                 167
168            7.  Oregon taxable income from Schedule OR-AP, part 2, line 12 ................7.                                        , ,      99,999,999,999.00,                             0 0 168
169                                                                                                                                                                                                 169
170                                                                                                                                                                                                 170
171          Tax                                                                                                                                                                                    171
172            8.  Calculated income tax (see instructions) .................................................8.                         , ,      99,999,999,999.00,                             0 0 172
173                                                                                                                                                                                                 173
174                                                                                                                                                                                                 174
175            9.  Tax adjustments (include schedule) .........................................................9.                       , ,      99,999,999,999.00,                             0 0 175
176                                                                                                                                                                                                 176
177                                                                                                                                                                                                 177
178            10.  Tax before credits (line 8 plus line 9) ......................................................10.                   , ,      99,999,999,999.00,                             0 0 178
179                                                                                                                                                                                                 179
180                                                                                                                                                                                                 180
181          Credits                                                                                                                                                                                181
182            11.  Total standard credits from Schedule OR-ASC-CORP, Section C                                                                                                                     182
183                 (see instructions) ....................................................................................11.          , ,      99,999,999,999.00,                             0 0 183
184                                                                                                                                                                                                 184
185                                                                                                                                                                                                 185
186            12.  Tax after standard credits (line 10 minus line 11) ...................................12.                           , ,      99,999,999,999.00,                             0 0 186
187                                                                                                                                                                                                 187
188            13.  Total carryforward credits from Schedule OR-ASC-CORP,                                                                                                                           188
189                 Section D ...............................................................................................13.        , ,      99,999,999,999.00,                             0 0 189
190                                                                                                                                                                                                 190
191                                                                                                                                                                    Continued on next page       191
192                                                                                                                                                                                                 192
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194                                                                                                                                                                                                 194
                          150-102-021
195                       (Rev. 07-18-23, ver. 01)                                                                                               02592301030000                                     195
196                                                                                                                                                                                                 196
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201                                                                                                                                                                       201
202                                                                                                                                                                       202
                                                                                                                                  Oregon Department of Revenue
203                        2023 Form OR-20-INC                                                                                                                            203
204                                                                                                                                                                       204
205                                                                                                                                                                       205
206                        Page 4 of 6    • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     206
207                                                                                                                                                                       207
208          Income tax                                                                                                                                                   208
209            14.  Income tax after standard and carryforward credits                                                                                                    209
210                 (line 12 minus line 13).............................................................................14.     , , 99,999,999,999.00,                0 0 210
211                                                                                                                                                                       211
212                                                                                                                                                                       212
213            15.  LIFO benefit recapture subtraction (see instructions) .............................15.                      , , 99,999,999,999.00,                0 0 213
214                                                                                                                                                                       214
215            16.  Net income tax (line 14 minus line 15, see instructions) (no minimum                                                                                  215
216                 income tax) ............................................................................................16. , , 99,999,999,999.00,                0 0 216
217                                                                                                                                                                       217
218            17.  Estimated tax payments, other prepayments, and refundable                                                                                             218
219                 credits from Schedule ES line 8. Include payments made                                                                                                219
220                 with extension ........................................................................................17.  , , 99,999,999,999.00,                0 0 220
221                                                                                                                                                                       221
222            18.  Withholding payments made on your behalf from pass-through                                                                                            222
223                 entity or real estate income ....................................................................18.        , , 99,999,999,999.00,                0 0 223
224                                                                                                                                                                       224
225            19.  Tax due. Is line 16 more than line 17 plus line 18? If so, line 16 minus                                                                              225
226                 lines 17 and 18 .........................................................................Tax due19.         , , 99,999,999,999.00,                0 0 226
227                                                                                                                                                                       227
228            20.  Overpayment. Is line 16 less than line 17 plus line 18? If so, line 17                                                                                228
229                 plus line 18, minus line 16 ..............................................Overpayment 20.                   , , 99,999,999,999.00,                0 0 229
230                                                                                                                                                                       230
231                                                                                                                                                                       231
232            21.  Penalty due with this return ...................................................................21.         , , 99,999,999,999.00,                0 0 232
233                                                                                                                                                                       233
234                                                                                                                                                                       234
235            22.  Interest due with this return ...................................................................22.        , , 99,999,999,999.00,                0 0 235
236                                                                                                                                                                       236
237                                                                                                                                                                       237
238            23.  Interest on underpayment of estimated tax (include Form OR-37) .......23.                                   , , 99,999,999,999.00,                0 0 238
239                                                                                                                                                                       239
240                                                                                                                                                                       240
241            24.  Total penalty and interest (add lines 21 through 23) ..............................24.                      , , 99,999,999,999.00,                0 0 241
242                                                                                                                                                                       242
243                                                                                                                                                                       243
244            25.  Total due (line 19 plus line 24) ..............................................Total due25.                 , , 99,999,999,999.00,                0 0 244
245                                                                                                                                                                       245
246                                                                                                                                                                       246
247            26.  Refund available (line 20 minus line 24) ..................................Refund 26.                       , , 99,999,999,999.00,                0 0 247
248                                                                                                                                                                       248
249            27.  Amount of refund to be credited to your open estimated                                                                                                249
250                 tax account ........................................................................................... 27. , , 99,999,999,999.00,                0 0 250
251                                                                                                                                                                       251
252                                                                                                                                                                       252
253            28.  Net refund (line 26 minus line 27) ......................................Net refund28.                      , , 99,999,999,999.00,                0 0 253
254                                                                                                                                                                       254
255                                                                                                                                 Continued on next page                255
256                                                                                                                                                                       256
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260                                                                                                                                                                       260
                           150-102-021
261                        (Rev. 07-18-23, ver. 01)                                                                               02592301040000                          261
262                                                                                                                                                                       262
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267                                                                                                                                                                 267
268                                                                                                                                                                 268
                                                                                                                                Oregon Department of Revenue
269                     2023 Form OR-20-INC                                                                                                                         269
270                                                                                                                                                                 270
271                                                                                                                                                                 271
272                     Page 5 of 6 • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     272
273                                                                                                                                                                 273
274          Schedule ES—Estimated tax payments, other prepayments, and refundable credits                                                                          274
275          1. Quarter 1                                                                                                                                           275
276          Payer name                                                                                                                                             276
277                                                                                                                                                                 277
278                                                                                                                                                                 278
             XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
279          Payer FEIN                          Date paid                                                                                                          279
280                                                                                                                                                                 280
281          99-9999999                          99/99/9999/ /                                                                                                      281
282                                                                                                                                                                 282
283                                                                                                                                                                 283
284            1.  Amount paid.............................................................................................1. , , 99,999,999,999.00,            0 0 284
285                                                                                                                                                                 285
286                                                                                                                                                                 286
287          2. Quarter 2                                                                                                                                           287
288          Payer name                                                                                                                                             288
289                                                                                                                                                                 289
290                                                                                                                                                                 290
             XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
291          Payer FEIN                          Date paid                                                                                                          291
292                                                                                                                                                                 292
293          99-9999999                          99/99/9999/ /                                                                                                      293
294                                                                                                                                                                 294
295                                                                                                                                                                 295
296            2.  Amount paid.............................................................................................2. , , 99,999,999,999.00,            0 0 296
297                                                                                                                                                                 297
298                                                                                                                                                                 298
299          3. Quarter 3                                                                                                                                           299
300          Payer name                                                                                                                                             300
301                                                                                                                                                                 301
302                                                                                                                                                                 302
             XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
303          Payer FEIN                          Date paid                                                                                                          303
304                                                                                                                                                                 304
305          99-9999999                          99/99/9999/ /                                                                                                      305
306                                                                                                                                                                 306
307                                                                                                                                                                 307
308            3.  Amount paid.............................................................................................3. , , 99,999,999,999.00,            0 0 308
309                                                                                                                                                                 309
310                                                                                                                                                                 310
311          4. Quarter 4                                                                                                                                           311
312          Payer name                                                                                                                                             312
313                                                                                                                                                                 313
314                                                                                                                                                                 314
             XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
315          Payer FEIN                          Date paid                                                                                                          315
316                                                                                                                                                                 316
317          99-9999999                          99/99/9999/ /                                                                                                      317
318                                                                                                                                                                 318
319                                                                                                                                                                 319
320            4.  Amount paid.............................................................................................4. , , 99,999,999,999.00,            0 0 320
321                                                                                                                                                                 321
322                                                                                                                               Continued on next page            322
323                                                                                                                                                                 323
324                                                                                                                                                                 324
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                        150-102-021
327                     (Rev. 07-18-23, ver. 01)                                                                                02592301050000                      327
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333                                                                                                                                                                      333
334                                                                                                                                                                      334
                                                                                                                                         Oregon Department of Revenue
335                        2023 Form OR-20-INC                                                                                                                           335
336                                                                                                                                                                      336
337                                                                                                                                                                      337
338                        Page 6 of 6 • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.       338
339                                                                                                                                                                      339
340            5.  Overpayment of another year’s tax applied as a credit against this                                                                                    340
341                year’s tax ..................................................................................................5. ,     , 99,999,999,999.00,        0 0 341
342                                                                                                                                                                      342
343            6.  Payments made with extension or other prepayments for this tax year                                                                                   343
344                and date paid ..........................................................................................6.      ,     , 99,999,999,999.00,        0 0 344
345                Date paid (MM/DD/YYYY)                                                                                                                                345
346                                                                                                                                                                      346
347                99/99/9999/         /                                                                                                                                 347
348                                                                                                                                                                      348
349            7.  Total refundable credits from Schedule OR-ASC-CORP, Section E ........7.                                        ,     , 99,999,999,999.00,        0 0 349
350                                                                                                                                                                      350
351                                                                                                                                                                      351
352            8.  Total prepayments and refundable credits (carry to line 17 above) .........8.                                   ,     , 99,999,999,999.00,        0 0 352
353                                                                                                                                                                      353
354          Under penalty of false swearing, I declare that the information in this return and any enclosures are true, correct, and complete.                          354
355            Officer signature                                                                                                                                         355
356                                                                                                                                                                      356
357          X                                                                                                                                                           357
358          Date (MM/DD/YYYY)                                                                                                                                           358
359                                                                                                                                                                      359
360          99/99/9999/            /                                                                                                                                    360
361          Officer first name                                    Initial    Officer last name                                                                          361
362                                                                                                                                                                      362
363                                                                                                                                                                      363
             XXXXXXXXXXXXXXXX                                      X          XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
364          Officer title                                                                                                                                               364
365                                                                                                                                                                      365
366                                                                                                                                                                      366
             XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
367                                                                                                                                                                      367
368          X     Check the box to authorize the following individual(s) to receive and provide confidential tax information relating to this return.                   368
369                                                                                                                                                                      369
370            Preparer signature other than taxpayer                                                                                                                    370
371                                                                                                                                                                      371
372          X                                                                                                                                                           372
373          Date (MM/DD/YYYY)                            Phone                                                                          Preparer license number         373
374                                                                                                                                                                      374
375          99/99/9999/            /                     999-999-9999                                                                   XXXXXXXXXX                      375
376          Preparer first name                                   Initial    Preparer last name                                                                         376
377                                                                                                                                                                      377
378                                                                                                                                                                      378
             XXXXXXXXXXXXXXXX                                      X          XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
379          Preparer address                                                                                                                                            379
380                                                                                                                                                                      380
381                                                                                                                                                                      381
             XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
382          City                                                                                                                  State ZIP code                        382
383                                                                                                                                                                      383
384          XXXXXXXXXXXXXXXXXXXXXX                                                                                                XX    XXXXX-XXXX -                    384
385                                                                                                                                                                      385
386          Mail refund returns and no tax due returns to:           Mail tax-to-pay returns with payment to:                                                           386
387          Refund, PO Box 14777, Salem OR 97309-0960                Oregon Department of Revenue, PO Box 14790, Salem OR 97309-0470                                    387
388          Do not include a payment voucher with your return. Include a complete copy of your federal Form 1120 and schedules.                                         388
389                                                                                                                                                                      389
390                                                                                                                                                                      390
391                                                                                                                                                                      391
392                                                                                                                                                                      392
                           150-102-021
393                        (Rev. 07-18-23, ver. 01)                                                                                      02592301060000                  393
394                                                                                                                                                                      394
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