• Explanation of General Partnerships

    This video explains the characteristics of a general partnership. Find more free resources at TheBusinessProfessor.com

    published: 26 Jun 2014
  • Limited Partnerships Explained: How to Use with General Partnerships

    Do you want complete asset protection for your Limited Partnership? Learn how to safely preserve family assets for the next generation without putting the General Partner at legal risk. In this Whiteboard Session Garrett Sutton walks you through the best legal practices with easy to understand diagrams and examples. Without the proper legal structure, General Partners that manage Limited Partnerships incur all the risk of the assets owned by the LP. Garrett Sutton explains how setting up a General Partnership as a Limited Liability Company (LLC) or a Corporation that is registered with the state provides legal protection against lawsuits that threaten the General Partner's property. Garrett Sutton also explains why Limited Partnerships are ideal for passing down family assets. A well co...

    published: 18 Aug 2016
  • Episode 82: Introduction to Company Formation: How General and Limited Partnerships Work

    Go Premium for only $9.99 a year and access exclusive ad-free videos from Alanis Business Academy. Click here for a 14 day free trial: http://bit.ly/1Iervwb To view additional video lectures as well as other materials access the following links: YouTube Channel: http://bit.ly/1kkvZoO Website: http://bit.ly/1ccT2QA Facebook: http://on.fb.me/1cpuBhW Twitter: http://bit.ly/1bY2WFA Google+: http://bit.ly/1kX7s6P SoundCloud: http://bit.ly/1hNcJ2k Partnerships represent a common form of business ownership for businesses with more than one owner. The most common type of partnership is a general partnership. Typically--but not always--a general partnership places equal responsibility on the general partners. Both partners are also personally liable for the debts of the business. Due to the un...

    published: 07 Feb 2013
  • Business Entities - Partnership

    Check out Bas Rutten's Liver Shot on MMA Surge: http://bit.ly/MMASurgeEp1 Keith Hall, a registered CPA and small business owner with over 20 years experience is here to help you with your small business questions. In this video, Keith explains the benefits and pitfalls of choosing a Partnership as your business entity. Check out the rest of our tax videos here: http://www.youtube.com/view_play_list?p=C90C48F4B15F6911 Check out the related Mahalo Pages: How to Avoid a Tax Audit: http://www.mahalo.com/how-to-avoid-a-tax-audit How to Check Your Tax Refund Status: http://www.mahalo.com/how-to-check-your-tax-refund-status How to File For a Tax Extension: http://www.mahalo.com/how-to-file-for-a-tax-extension How to File Taxes If You Haven't Filed in Years: http://www.mahalo.com/how-to-file-ta...

    published: 18 May 2011
  • Hitler's American Business Partners

    This documentary uncovers the unholy alliance between Nazi Germany and some of the biggest corporations in the US — companies which were indispensable for Hitler to wage war. Henry Ford, the automobile manufacturer; James D Mooney, the General Motors manager; and Thomas Watson, the IBM boss were all awarded the Grand Cross of the German Eagle — the Nazi's highest distinction for foreigners for their services to the Third Reich. http://www.thedossier.info https://twitter.com/theDossier_info

    published: 08 Dec 2012
  • How To Make The Best Partnership Agreement

    http://www.fitsmallbusiness.com In today's video we are going to discuss partnership agreements and how to put together the right partnership agreement for your small business.

    published: 11 Aug 2013
  • What is a Partnership?

    Get a FREE Guide to Form Your Company and Protect Your Assets: https://reference180.com/free-quick-start-guides/ Going into business can be a real challenge, especially when there's more than one owner. In this article I'll explore partnerships—what they are, how to form one, and their advantages and disadvantages. Partnership defined A partnership is a business structure owned by two or more persons who agree to carry on business together for a profit but decide not incorporate or form a limited liability company. There are three types of partnerships: general, limited, and limited liability partnerships. In a general partnership, profits, losses, and managerial responsibilities are shared equally among the partners. Each partner has unlimited personal liability, which means that any ...

    published: 22 Apr 2013
  • Before Starting a Company With a Partner, Ask Yourself This Question

    OrigAudio co-founder Jason Lucash shares the easiest way to weed out bad business partners. Read more at: http://www.entrepreneur.com/video/253742 Watch more videos at: http://www.entrepreneur.com/video Follow Us On Twitter: https://twitter.com/entrepreneur

    published: 20 Jan 2016
  • Questions to Ask Yourself Before Taking on a Business Partner or Investor

    When I was starting out in the jewelry industry, it was a lot of pressure. In fact it still is a lot of pressure! As I started to grow, I was seeking solutions to help lighten my small business workload and the financial commitment of being a business owner. I THOUGHT finding a business partner or investor was the way to go, but little did I realize there were many things that I wasn’t considering ahead of time. So I thought I would share with you some Questions to Ask Yourself Before Taking on a Business Partner or Investor. After watching the video, answer these questions: 1. Are you considering taking on a business partner or investor? What is your #1 concern with taking on a partner? 2. If you already have a partner, what has it been like sharing ownership of your business? For mo...

    published: 16 Apr 2015
  • David Skok, General Partner at Matrix Partners on buiding a SaaS startup

    At the Matrix Partners' SaaS meetup , David Skok, a five-time entrepreneur turned General Partner at Matrix Partners, gave a few insights on SaaS economics. In his talk, David explained that SaaS businesses are fundamentally different from traditional businesses, and have their own model and metrics. His hour long presentation can be read in detail - the SaaS business model and metrics http://www.slideshare.net/DavidSkok/the-saas-business-model-and-metrics

    published: 15 May 2015
  • Business Partner - Concepts 1

    Business Partner in S/4 is a Master Data process for maintaining the centralized Master Data for Partners to be used in all other Business Processes. Transaction Code BP is used for creating the Vendor, Customer any kind of Partner in SAP in the going forward architecture S/4 - Watch upcoming videos on how to set up Business Parnter

    published: 07 Nov 2016
  • Hitler's American Business Partners Teil 1

    This documentary uncovers the unholy alliance between Nazi Germany and some of the biggest corporations in the US — companies which were indispensable for Hitler to wage war. Henry Ford, the automobile manufacturer; James D Mooney, the General Motors manager; and Thomas Watson, the IBM boss were all awarded the Grand Cross of the German Eagle — the Nazi's highest distinction for foreigners for their services to the Third Reich. Part 2 https://www.youtube.com/watch?v=eJEHXLMsTQ4 Auf Deutsch: Hitlers amerikanische Geschäftsfreunde https://www.youtube.com/watch?v=iVKE-F03mRI

    published: 29 May 2014
  • A tu per tu con Marc Dupaquier, general manager global business partners di IBM

    Un evento atteso e decisivo per tutto l'ecosistema indiretto che ruota intorno ad IBM. Un evento, la recente Business Partner Leadership Conference durante la quale Big Blue ha fatto il punto sull'impatto che l'evolzuione digitale, dal cloud ai social fino ad arrivare al Cognitive, sta avendo proprio sul modello di business e sul DNA stesso del canale. Una giornata intensa durante la quale sono stati annunciati programmi concreti e ambiziosi. Una giornata in cui Digital4Trade ha incontrato alcuni top manager della società che stanno guidando proprio questa trasformazione.

    published: 23 Mar 2016
  • Celebrating the 2015 IBM Analytic award winning Business Partners

    IBM Executives present our 2015 IBM Analytic awards to Business Partners: Frank Luksic, General Manager, Client Success, IBM Analytics Mariella Razetto, Vice President, Worldwide Business Partner Sales& Ecosystem Development,IBM Analytics Neil Isford, General Manager, Client Success Analytics Solutions & Services, IBM Analytics Bob Picciano, Senior Vice President, IBM Analytics

    published: 06 Nov 2015
  • How Should Business Schools Prepare Students for Startups? – Jeff Bussgang and Michael Seibel

    Jeff Bussgang is a lecturer at Harvard Business School and General Partner at Flybridge Capital Partners. Michael Seibel is CEO of YC.

    published: 21 Jun 2017
  • Business Partner Advice (Smarta.com)

    http://www.smarta.com/advice/general/kanya-king-mobo-organisation/ Founder of the MOBO Organization and MOBO Awards Kayna King talks about choosing who to partner with, the challenges of taking MOBO international and getting Tony Blair to attend the ceremony. To help you on your business journey, we've created Smarta Business Builder, the complete online tools package for growing your business. Website Builder, Business Plans, Accounting Software, Legal Documents and Email - all in one place - from just £20 per month with no contract! Try it out today.

    published: 13 May 2009
Explanation of General Partnerships

Explanation of General Partnerships

  • Order:
  • Duration: 7:05
  • Updated: 26 Jun 2014
  • views: 1202
videos
This video explains the characteristics of a general partnership. Find more free resources at TheBusinessProfessor.com
https://wn.com/Explanation_Of_General_Partnerships
Limited Partnerships Explained: How to Use with General Partnerships

Limited Partnerships Explained: How to Use with General Partnerships

  • Order:
  • Duration: 5:55
  • Updated: 18 Aug 2016
  • views: 515
videos
Do you want complete asset protection for your Limited Partnership? Learn how to safely preserve family assets for the next generation without putting the General Partner at legal risk. In this Whiteboard Session Garrett Sutton walks you through the best legal practices with easy to understand diagrams and examples. Without the proper legal structure, General Partners that manage Limited Partnerships incur all the risk of the assets owned by the LP. Garrett Sutton explains how setting up a General Partnership as a Limited Liability Company (LLC) or a Corporation that is registered with the state provides legal protection against lawsuits that threaten the General Partner's property. Garrett Sutton also explains why Limited Partnerships are ideal for passing down family assets. A well constructed Limited Partnership will allow the kids to own the property while still allowing Parents to manage and protect the property and assets contained within the Limited Partnership. Being a manager of a Limited Partnership also can have its advantages, as Mom and Dad can legitimately use the Limited Partnership to pay for medical expenses, home office expenses or vehicle expenses, while they act as the General Partner. Did you find this video useful? Let us know in the comments below.
https://wn.com/Limited_Partnerships_Explained_How_To_Use_With_General_Partnerships
Episode 82: Introduction to Company Formation: How General and Limited Partnerships Work

Episode 82: Introduction to Company Formation: How General and Limited Partnerships Work

  • Order:
  • Duration: 10:03
  • Updated: 07 Feb 2013
  • views: 9268
videos
Go Premium for only $9.99 a year and access exclusive ad-free videos from Alanis Business Academy. Click here for a 14 day free trial: http://bit.ly/1Iervwb To view additional video lectures as well as other materials access the following links: YouTube Channel: http://bit.ly/1kkvZoO Website: http://bit.ly/1ccT2QA Facebook: http://on.fb.me/1cpuBhW Twitter: http://bit.ly/1bY2WFA Google+: http://bit.ly/1kX7s6P SoundCloud: http://bit.ly/1hNcJ2k Partnerships represent a common form of business ownership for businesses with more than one owner. The most common type of partnership is a general partnership. Typically--but not always--a general partnership places equal responsibility on the general partners. Both partners are also personally liable for the debts of the business. Due to the unattractive nature of unlimited liability, business owners can also elect to utilize a limited partnership. Although they share many similarities to a general partnership, limited partnerships establish almost a tiered system (general partners and limited partners) allowing some owners to incur greater risk while others can be involved with relatively low risk.
https://wn.com/Episode_82_Introduction_To_Company_Formation_How_General_And_Limited_Partnerships_Work
Business Entities - Partnership

Business Entities - Partnership

  • Order:
  • Duration: 4:57
  • Updated: 18 May 2011
  • views: 19608
videos
Check out Bas Rutten's Liver Shot on MMA Surge: http://bit.ly/MMASurgeEp1 Keith Hall, a registered CPA and small business owner with over 20 years experience is here to help you with your small business questions. In this video, Keith explains the benefits and pitfalls of choosing a Partnership as your business entity. Check out the rest of our tax videos here: http://www.youtube.com/view_play_list?p=C90C48F4B15F6911 Check out the related Mahalo Pages: How to Avoid a Tax Audit: http://www.mahalo.com/how-to-avoid-a-tax-audit How to Check Your Tax Refund Status: http://www.mahalo.com/how-to-check-your-tax-refund-status How to File For a Tax Extension: http://www.mahalo.com/how-to-file-for-a-tax-extension How to File Taxes If You Haven't Filed in Years: http://www.mahalo.com/how-to-file-taxes-if-you-havent-filed-in-years How to File Taxes as a Gay Married Couple: http://www.mahalo.com/how-to-file-taxes-as-a-gay-married-couple How to Determine Your Tax Filing Status: http://www.mahalo.com/how-to-determine-your-tax-filing-status How to Choose the Right Tax Forms: http://www.mahalo.com/how-to-choose-the-right-tax-forms 1040ez Tax Form: http://www.mahalo.com/1040ez-tax-form How to Organize Tax Documents: http://www.mahalo.com/how-to-complete-a-1040ez-tax-form How to Set Up a Tax Payment Plan: http://www.mahalo.com/how-to-set-up-a-tax-payment-plan Check out more Mahalo playlists: 2011 Grammy Guitar Lessons: http://www.youtube.com/view_play_list?p=554B7E896F42D97C How to Cook: http://www.youtube.com/view_play_list?p=7016D638D52E3652 How to Bake: http://www.youtube.com/view_play_list?p=26285631199B5B14 Mahalo Daily Videos: http://www.youtube.com/view_play_list?p=4F1A4F3978CDD3EC How to Play the Xylophone: http://www.youtube.com/view_play_list?p=F1EFA91B8B5F3929 Green Living: http://www.youtube.com/view_play_list?p=3CA63D48E28E7759 How to Speak Russian: http://www.youtube.com/view_play_list?p=31098EC11EAF8623 Mahalo Travel: http://www.youtube.com/view_play_list?p=F348A1D1C148415D Learn Biology: http://www.youtube.com/view_play_list?p=16EB9E5F60FAD9BD How to Play Guitar Songs: http://www.youtube.com/view_play_list?p=BE077DEF7EB33D00
https://wn.com/Business_Entities_Partnership
Hitler's American Business Partners

Hitler's American Business Partners

  • Order:
  • Duration: 43:46
  • Updated: 08 Dec 2012
  • views: 403719
videos
This documentary uncovers the unholy alliance between Nazi Germany and some of the biggest corporations in the US — companies which were indispensable for Hitler to wage war. Henry Ford, the automobile manufacturer; James D Mooney, the General Motors manager; and Thomas Watson, the IBM boss were all awarded the Grand Cross of the German Eagle — the Nazi's highest distinction for foreigners for their services to the Third Reich. http://www.thedossier.info https://twitter.com/theDossier_info
https://wn.com/Hitler's_American_Business_Partners
How To Make The Best Partnership Agreement

How To Make The Best Partnership Agreement

  • Order:
  • Duration: 6:31
  • Updated: 11 Aug 2013
  • views: 13158
videos
http://www.fitsmallbusiness.com In today's video we are going to discuss partnership agreements and how to put together the right partnership agreement for your small business.
https://wn.com/How_To_Make_The_Best_Partnership_Agreement
What is a Partnership?

What is a Partnership?

  • Order:
  • Duration: 6:20
  • Updated: 22 Apr 2013
  • views: 22848
videos
Get a FREE Guide to Form Your Company and Protect Your Assets: https://reference180.com/free-quick-start-guides/ Going into business can be a real challenge, especially when there's more than one owner. In this article I'll explore partnerships—what they are, how to form one, and their advantages and disadvantages. Partnership defined A partnership is a business structure owned by two or more persons who agree to carry on business together for a profit but decide not incorporate or form a limited liability company. There are three types of partnerships: general, limited, and limited liability partnerships. In a general partnership, profits, losses, and managerial responsibilities are shared equally among the partners. Each partner has unlimited personal liability, which means that any or all of each partners' personal assets can be taken in a lawsuit or to settle a debt. A limited partnership is not a partnership in the typical sense. Rather, it is better viewed as an investment financing arrangement. In a limited partnership, there are two classes of partners: the general partner who has unlimited liability and the limited partner whose personal liability is limited to their investment in the business. The general partner manages the business while the limited partner remains silent on the sidelines. The general partner has full legal and financial responsibility for the business while the limited partner remains uninvolved in the management of the business. They typically have no personal liability beyond their investment in the business. Limited partnerships are commonly used for short-term projects, such as filmmaking, or for real estate investments. A limited liability partnership is only available to certain professions, licensed by the state, such as accountants, attorneys, doctors, and engineers. The personal assets of the partners in a limited liability partnership cannot generally be used to satisfy business debts and liabilities. However, the limited liability partnership does not protect the partners for their own negligence or malpractice. In this video, I want to focus our attention on the most common type of partnership, the general partnership. How to form a general partnership Like a sole proprietorship, a general partnership is relatively easy to set up and maintain, as no paperwork is usually required to create it. Once you and at least one other person get together and sell a product or service for money, a general partnership has begun. Partnership status confers solely and automatically from the business activities of you and your partner. And partnership law automatically applies to your business and to you as partner. Each partner contributes to all aspects of the business, including money, property, labor and talent. In return each partner shares in the profits and losses of the business. As with most things, it is usually a good idea to have things in writing, so you should invest the time needed to draft a written partnership agreement. If you don't, the partnership laws of your state will govern how your partnership will operate. Your partnership agreement should include: how the business will be financed; who will do what work; what happens if a partner dies or becomes disabled; and what happens if a partner wants to leave. Partnerships and the IRS The IRS considers a general partnership a "pass-through" entity, which means that, like a sole proprietorship, profits and losses flow through to the partners' individual income tax returns. All the partners will share in the profits and losses of the business as well as be jointly and severally liable for all of its debts, liabilities, and obligations. Each general partner has equal responsibility and authority to run the business and to bind it. What this means is that any one partner can commit the partnership by entering into an agreement on behalf of the partnership. And all the remaining partners will be personally liable, regardless of whether they authorized the agreement or even knew of its existence. Because each partner has unlimited personal liability, a general partnership is the most dangerous type of entity to form. Not only can you be held liable for any agreement your partner enters into, you can also be held liable for any partner's negligence. In addition, each partner is personally liable for all of the partnership's obligations. For example, if you are one of ten partners, you are not responsible for just ten percent of the partnership's obligations. You are responsible for 100 percent. If the other partners are unable to pay their respective shares, you'll be responsible for the entire amount. The shared ownership attribute that characterizes a partnership has distinct advantages and disadvantages. Advantages of a partnership—easy and inexpensive to form, easier to raise capital, more resources Disadvantages of a partnership—unlimited personal liability, loss of independence, limited life
https://wn.com/What_Is_A_Partnership
Before Starting a Company With a Partner, Ask Yourself This Question

Before Starting a Company With a Partner, Ask Yourself This Question

  • Order:
  • Duration: 2:48
  • Updated: 20 Jan 2016
  • views: 2220
videos
OrigAudio co-founder Jason Lucash shares the easiest way to weed out bad business partners. Read more at: http://www.entrepreneur.com/video/253742 Watch more videos at: http://www.entrepreneur.com/video Follow Us On Twitter: https://twitter.com/entrepreneur
https://wn.com/Before_Starting_A_Company_With_A_Partner,_Ask_Yourself_This_Question
Questions to Ask Yourself Before Taking on a Business Partner or Investor

Questions to Ask Yourself Before Taking on a Business Partner or Investor

  • Order:
  • Duration: 4:21
  • Updated: 16 Apr 2015
  • views: 664
videos
When I was starting out in the jewelry industry, it was a lot of pressure. In fact it still is a lot of pressure! As I started to grow, I was seeking solutions to help lighten my small business workload and the financial commitment of being a business owner. I THOUGHT finding a business partner or investor was the way to go, but little did I realize there were many things that I wasn’t considering ahead of time. So I thought I would share with you some Questions to Ask Yourself Before Taking on a Business Partner or Investor. After watching the video, answer these questions: 1. Are you considering taking on a business partner or investor? What is your #1 concern with taking on a partner? 2. If you already have a partner, what has it been like sharing ownership of your business? For more business tips and articles, visit www.flourishthriveacademy.com.
https://wn.com/Questions_To_Ask_Yourself_Before_Taking_On_A_Business_Partner_Or_Investor
David Skok, General Partner at Matrix Partners on buiding a SaaS startup

David Skok, General Partner at Matrix Partners on buiding a SaaS startup

  • Order:
  • Duration: 53:50
  • Updated: 15 May 2015
  • views: 6658
videos
At the Matrix Partners' SaaS meetup , David Skok, a five-time entrepreneur turned General Partner at Matrix Partners, gave a few insights on SaaS economics. In his talk, David explained that SaaS businesses are fundamentally different from traditional businesses, and have their own model and metrics. His hour long presentation can be read in detail - the SaaS business model and metrics http://www.slideshare.net/DavidSkok/the-saas-business-model-and-metrics
https://wn.com/David_Skok,_General_Partner_At_Matrix_Partners_On_Buiding_A_Saas_Startup
Business Partner - Concepts 1

Business Partner - Concepts 1

  • Order:
  • Duration: 9:30
  • Updated: 07 Nov 2016
  • views: 1859
videos
Business Partner in S/4 is a Master Data process for maintaining the centralized Master Data for Partners to be used in all other Business Processes. Transaction Code BP is used for creating the Vendor, Customer any kind of Partner in SAP in the going forward architecture S/4 - Watch upcoming videos on how to set up Business Parnter
https://wn.com/Business_Partner_Concepts_1
Hitler's American Business Partners Teil 1

Hitler's American Business Partners Teil 1

  • Order:
  • Duration: 13:58
  • Updated: 29 May 2014
  • views: 974
videos
This documentary uncovers the unholy alliance between Nazi Germany and some of the biggest corporations in the US — companies which were indispensable for Hitler to wage war. Henry Ford, the automobile manufacturer; James D Mooney, the General Motors manager; and Thomas Watson, the IBM boss were all awarded the Grand Cross of the German Eagle — the Nazi's highest distinction for foreigners for their services to the Third Reich. Part 2 https://www.youtube.com/watch?v=eJEHXLMsTQ4 Auf Deutsch: Hitlers amerikanische Geschäftsfreunde https://www.youtube.com/watch?v=iVKE-F03mRI
https://wn.com/Hitler's_American_Business_Partners_Teil_1
A tu per tu con Marc Dupaquier, general manager global business partners di IBM

A tu per tu con Marc Dupaquier, general manager global business partners di IBM

  • Order:
  • Duration: 4:18
  • Updated: 23 Mar 2016
  • views: 41
videos
Un evento atteso e decisivo per tutto l'ecosistema indiretto che ruota intorno ad IBM. Un evento, la recente Business Partner Leadership Conference durante la quale Big Blue ha fatto il punto sull'impatto che l'evolzuione digitale, dal cloud ai social fino ad arrivare al Cognitive, sta avendo proprio sul modello di business e sul DNA stesso del canale. Una giornata intensa durante la quale sono stati annunciati programmi concreti e ambiziosi. Una giornata in cui Digital4Trade ha incontrato alcuni top manager della società che stanno guidando proprio questa trasformazione.
https://wn.com/A_Tu_Per_Tu_Con_Marc_Dupaquier,_General_Manager_Global_Business_Partners_Di_Ibm
Celebrating the 2015 IBM Analytic award winning Business Partners

Celebrating the 2015 IBM Analytic award winning Business Partners

  • Order:
  • Duration: 6:47
  • Updated: 06 Nov 2015
  • views: 119
videos
IBM Executives present our 2015 IBM Analytic awards to Business Partners: Frank Luksic, General Manager, Client Success, IBM Analytics Mariella Razetto, Vice President, Worldwide Business Partner Sales& Ecosystem Development,IBM Analytics Neil Isford, General Manager, Client Success Analytics Solutions & Services, IBM Analytics Bob Picciano, Senior Vice President, IBM Analytics
https://wn.com/Celebrating_The_2015_Ibm_Analytic_Award_Winning_Business_Partners
How Should Business Schools Prepare Students for Startups? – Jeff Bussgang and Michael Seibel

How Should Business Schools Prepare Students for Startups? – Jeff Bussgang and Michael Seibel

  • Order:
  • Duration: 34:01
  • Updated: 21 Jun 2017
  • views: 458
videos https://wn.com/How_Should_Business_Schools_Prepare_Students_For_Startups_–_Jeff_Bussgang_And_Michael_Seibel
Business Partner Advice (Smarta.com)

Business Partner Advice (Smarta.com)

  • Order:
  • Duration: 9:22
  • Updated: 13 May 2009
  • views: 1164
videos
http://www.smarta.com/advice/general/kanya-king-mobo-organisation/ Founder of the MOBO Organization and MOBO Awards Kayna King talks about choosing who to partner with, the challenges of taking MOBO international and getting Tony Blair to attend the ceremony. To help you on your business journey, we've created Smarta Business Builder, the complete online tools package for growing your business. Website Builder, Business Plans, Accounting Software, Legal Documents and Email - all in one place - from just £20 per month with no contract! Try it out today.
https://wn.com/Business_Partner_Advice_(Smarta.Com)
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