In accounting, a capital expenditure is added to an asset account, thus increasing the asset's basis (the … A. Which of the following is a true of a capital expenditure? Capital expenditures are major investments, meaning they require large sums of funds. Capital expenditure are those which enhance the life of the asset and the benefits by incurring these expenditure arises in the coming years ahead. Solution for Which one of the following is NOT true of capital expenditure? d) should be the answer. Edit. The expenditure Expenditure An expenditure represents a payment with either cash or credit to purchase goods or services. Answer : d. Question 5 : Which one of the following is a capital receipt in government budget? • Which of the following is true of a capital expenditure? Q 66. Which of the following are capital expenditures to Puan Ros? scrap value. A. Which of the following is true of a capital expenditure? Tags: Question 10 . Repairs that maintain an asset in operating condition b. A) It is an outlay made to replace current assets. Assessing risk is a trivial part of research and development. Capital Expenditure is that expenditure which results in increasing of government asset (giving out loans) or reduce in some liability (paying back old loans). a) Purchase of new car for business manager. Capital expenditures, or capex, is spending on fixed assets which are purchased for long-term use. Q. Q. Completing the CAPTCHA proves you are a human and gives you temporary access to the web property. A) It is an outlay made to replace current assets. Economics. Which of the following is not a capital expenditure? What Are Capital Expenditures? Replacement of an old motor with a new one in a piece of equipment C. THe cost of installing a piece of equipment D. A tune-up of a company vehicle E. The addition of a building wing c) Pensions. Monthly rent of a delivery truck. The loans given by the Government to the states, PSUs and other governments come under Capital Expenditures because such loans are assets of the government. For; Which of the following is NOT true of capital expenditures? a. i Fitting partitions. A capital expenditure (“CapEx” for short) is the payment with either cash or credit to purchase long term physical or fixed assets used in a business’s operations. Complete overhaul of air-conditioning system B. It is commonly used to expand the elevel of operations. cost to acquire a printing press. Examples of capital expenditures are funds paid out … Repair and maintenance on buildings b. 60. Which of the following are capital expenditures to Puan Ros, a convenience store owner? An addition c. A betterment d. Trending Questions. Which of the following is NOT true about capital expenditures? The expenditure Expenditure An expenditure represents a payment with either cash or … Cloudflare Ray ID: 609f8185aaf4f0e1 C) It is commonly used for current asset expansion. Use, as an example, a manufacturing company that operates where you live. B) It is an outlay expected to produce benefits within one year. a) Purchase of new car for business manager. Get Answer. i and ii. 7 months ago. Explore answers and all related questions . Mcq Added by: admin. 120 seconds . Greater risk is associated with improving existing products than creating new products. d) Bought air freshener for the new car. 1) Which of the following is a capital expenditure? The following capital expenditures may not appear in the capital budget except: A. C) It records all short-term expenses for a period. Recently Asked Questions. Revenue Expenditure is that part of government expenditure that does not result in the creation of assets. Capital expenditure is recorded as a Non-Current Asset; revenue expenditure is recorded as an expense or current asset 6 Identify if the following is capital or revenue expenditure and state why. Anonymous. 6. Relevance. a) Defence. Computer equipment. Repair expenses Cost of extension to building Depreciation of machinery Electricity expenses Join. Please enable Cookies and reload the page. These expenditures are 'non-recurring' by nature. A. Remember Multiple choice questions are having good weightage in the total marks of … B. B) It indicates all the estimated cash receipts and cash payments for a period of time. You may need to download version 2.0 now from the Chrome Web Store. A capital expenditure (CAPEX) is the money companies use to purchase, upgrade, or extend the life of an asset. 1. c. payment of federal income taxes. It is an outlay expected to produce benefits within one year. Normal repairs and maintenance. 1st - University. Played 27 times. D) It is commonly used to expand the level of operations. 27 times. It is commonly used for current asset expansion. Business. Operations Management. Finance. salvage value is to the same as. iii Renewing signboards. It is considered a capital expenditure when the asset is newly purchased or when money is used towards extending the useful life of an existing asset, such as repairing the roof. B) It is an outlay expected to produce benefits within one year. It is commonly used for current asset expansion. B. Related questions. Capital expenditure (CapEx) is a payment for goods or services recorded—or capitalized—on the balance sheet instead of expensed on the income statement. See below for the correct answer. in order to increase the capacity or efficiency of a company for more than one accounting period. It is an outlay expected to produce benefits within one year. Completing the CAPTCHA proves you are a human and gives you temporary access to the web property. Capital expenditure is a fancy way of describing the money spent to maintain one’s real estate business. answer choices . A capital expenditure (“CapEx” for short) is the payment with either cash or credit to purchase long term physical or fixed assets used in a business’s operations. a. Which of the following is not a capital expenditure A. Jul 17,2020 - Which of the following is a revenue expenditure ?a)Freight paid on purchase of plant and machineryb)Legal expenses paid to acquire a propertyc)Annual white wash of the factory buildingd)Expenses incurred to reduce working capital requirementCorrect answer is option 'C'. Please enable Cookies and reload the page. Marketing. b. retirement of bonds payable. Capital expenditure is the money spends to buy, maintain, or improve its fixed assets, such as buildings, vehicles, equipment, land etc. answer choices . An example of a growth expense is an addition to a building or purchase of another business to add to the current business. C. It is an outlay made to replace current assets. Normal repairs and maintenance. A capital expenditure (CAPEX) is the money companies use to purchase, upgrade, or extend the life of an asset. D. Small expenditures to acquire long-lived assets, such as $13 to purchase a wastebasket. a) Payment of an account payable b) Retirement of bonds payable c) Payment of federal income taxes d) none of these 2) which of the following is not a capital expenditure? ii Additional shop counter. d. money spent to acquire physical assets. You may click the link to find Multiple choice questions (Q.No-1 to 10) on Capital and Revenue Receipts and Payments.. Which of the following ordinarily would be treated as a revenue expenditure rather than a capital expenditure? iv New tire for a van. Your IP: 104.37.172.56 Normal repairs and maintenance. d) Interest payments . Solution for Which of the following is a capital expenditure? Tags: Question 10 . 6. Monthly rent of a delivery truck. a. Capital Expenditure and Revenue Expenditure DRAFT. a. c) Bought car cushion for the new car. If you are at an office or shared network, you can ask the network administrator to run a scan across the network looking for misconfigured or infected devices. Capital expenditures are a long-term investment, meaning the … It is true what they say: you need to spend money to make money, and capital expenditures are no exception. b) Paid for the certificate of entitlement of the new car. What is a Capital Expenditure? iv New tyre for a van. Which of the following is a capital expenditure? Office equipment. i, ii and iv. The capital expenditures in which the benefits are most difficult to quantify are: A. replacement expenditures C. improvement expenditures B. expansion expenditures D. allowance expenditures Carter & Usry Not a Capital Expenditure 6. Your IP: 67.225.241.229 Performance & security by Cloudflare, Please complete the security check to access. accounting mcqs for accountant. The construction of a new wing on an existing building is descried as an. Join Yahoo Answers and get 100 points today. Risk increases as the time between the R&D activity and the cash flows from the project increases. 7 months ago. Which of the following is a capital expenditure? Monthly rent of a delivery truck. Capital Expenditure may include the following: Purchase costs (less any discount received) Delivery costs; Legal charges; Installation costs; Up gradation costs; Replacement costs • In accounting for plant assets, which of the following outlays made subsequent to acquisition should be fully expensed in the period the expenditure is made? A) It summarizes plans for acquiring fixed assets. Which of the following is true of a capital expenditure? Capital expenditure or capital expense (capex or CAPEX) is the money an organization or corporate entity spends to buy, maintain, or improve its fixed assets, such as buildings, vehicles, equipment, or land. Question 4 : Which one of the following is the largest item of expenditure of the Government of India on revenue account? Capital expenditure (CapEx) is a payment for goods or services recorded—or capitalized—on the balance sheet instead of expensed on the income statement. Which of the following is a capital expenditure? 56% average accuracy. 6. Capital expenditures represent some of the largest expenses associated with an investment property. Performance & security by Cloudflare, Please complete the security check to access. Accounting Mcqs for Preparation of various Test announced by Fpsc, kppsc, Nts, ppsc. The replacement of a major component of a building c. An addition to an existing building d. Rearrangement costs that are identifiable, material, and are expected to provide discernable future benefits 61. Which of the following is a capital expenditure? Solution for which of the following is a capital expenditure : a- repairs to motor vehicles b- goods were taken by the owner for own use c- the cost of raw… Save. C. Sales tax paid in conjunction with the purchase of office equipment. Can you explain this answer? • D) It is commonly used to expand the level of operations. iii Renewing signboards. posted by John Spacey, October 17, 2017 updated on June 23, 2020. Trending Questions. Which of the following is a capital expenditure? In other words it is an amount spent to acquire or upgrade productive assets such as land, building, vehicles etc. A) It is an outlay made to replace current assets. Still have questions? The following capital expenditures may not appear in the capital budget except: A. Get your answers by asking now. Products. 2. Solution for Which of the following is a capital expenditure? Assets acquired by incurring these expenditures are utilized by the business for a long time and thereby they earn revenue. The capital expenditures in which the benefits are most difficult to quantify are: A. replacement expenditures C. improvement expenditures B. expansion expenditures D. allowance expenditures Carter & Usry Not a Capital Expenditure 6. Subjects. a) Interest receipts on loans given by the government to other parties. i Fitting partitions. If you are at an office or shared network, you can ask the network administrator to run a scan across the network looking for misconfigured or infected devices. Accounting Mcqs. Which of the following is true of a capital expenditure? A capital expenditure refers to the expenditure of funds for an asset that is expected to provide utility to a business for more than one reporting period.Examples of capital expenditures are as follows: Buildings (including subsequent costs that extend the useful life of a building). Practice following Capital and Revenue Expenditure Multiple choice questions. 0 votes. Or, as Investopedia so eloquently put it, capital expenditures represent the “funds used by a company to acquire, upgrade, and maintain physical assets such as property, industrial buildings, or equipment.” More specifically, CapEx is generally used to … R&D activities is correct? Following are the key examples of capital expenditures. A. D. Small expenditures to acquire long-lived assets, such as $13 to purchase a wastebasket. nurfitridewi95_51731. If you are on a personal connection, like at home, you can run an anti-virus scan on your device to make sure it is not infected with malware. Another way to prevent getting this page in the future is to use Privacy Pass. If you are on a personal connection, like at home, you can run an anti-virus scan on your device to make sure it is not infected with malware. answer choices . addition. answer choices . It will increase the capital of the business It will decrease the capital of the… 1 Answer. Answer. The range of current production or manufacturing activities is mainly a result of past capital expenditures. It is considered a capital expenditure when the asset is newly purchased or when money is used towards extending the useful life of an existing asset, such as repairing the roof. Since you list nothing, I'm going to take a stab in the dark and say "depreciation." i and ii. Edit. ii, iii and iv. B) It is an outlay expected to produce benefits within one year. Aastharai13 Aastharai13 Answer: Explanation: 30 seconds . The intent is for these assets to be used for productive purposes for at least one year. Cloudflare Ray ID: 609f818a59a20f26 Which of the following is a capital expenditure? Group of answer choices replacing an engine in a company car cleaning the carpet in the front room tune-up for a company truck replacing all burned-out light bulbs in the factory by nurfitridewi95_51731. Accounting. Such assets include things like property, equipment, and infrastructure. | EduRev CA Foundation Question is disucussed on EduRev Study Group by 151 … This Capital and revenue expenditures MCQs test will help you to prepare for your objective type exams, interviews and to clear your concepts. C) It is commonly used for current asset expansion. There’s no way around them, so you may as well budget for them. A manufacturing company spent the following amounts on the import and installation of a machine: Freight = R s. 5 0, 0 0 0 Insurance premium = R s. 1, 0 5 0 Replacement of a part damaged in transit not covered under insurance policy = R s. 6, 0 0 0 Based on the above data, capital expenditure … Which of the following costs is normally a capital expenditure? Capital expenditure or capital expense (capex or CAPEX) is the money an organization or corporate entity spends to buy, maintain, or improve its fixed assets, such as buildings, vehicles, equipment, or land. asked Dec 22, 2018 in Business by kateranzweiler. SURVEY . iii and iv. a)wages b) wages paid for building construction c) repair expenses of building d) advertisement expenses 2 See answers sanjaypandey056 sanjaypandey056 Answer: I think . Get more help from Chegg. A capital expenditure refers to the expenditure of funds for an asset that is expected to provide utility to a business for more than one reporting period. Capital Expenditure Definition: Capital Expenditure or CapEx refers to the financial outlay made by the firm for an asset which is expected to stay in the business for a long time, so as to use the same for more than one financial year, which not only generates enduring benefits for the company but ensures the generation of revenue over the years. SURVEY . Retirement of bonds payable c. Payment of federal income taxes d. None of these 29. Which of the following is a capital expenditure? 7 months ago. Loan disbursals. 1. asked Dec 22, 2018 in Business by kateranzweiler. Which of the following is not a capital expenditure? Capital expenditure, as opposed to revenue expenditure, is generally of a one-off kind and its benefit is derived over several accounting periods. Payment of an account payable b. Which of the following below is an example of a capital expenditure? Repairs that maintain an asset in operating condition b. A)Payment of an account payable B)Retirement of bonds payable C)Payment of income taxes D)None of these answer choices are correct. B. which of the following is not a capital expenditure? All grants given to state governments and Union territories are also treated as revenue expenditure, even if some of these grants may be used for the creation of capital assets. This type of expenditure is made in order to expand the productive or competitive posture of a business. Examples of capital expenditures are as follows: Buildings (including subsequent costs that extend the useful life of a building) Which of the following is considered a capital expenditure? Spending Rs.8.50 for purchase of spark plug is a normal cost of wear and tear, its not a capital nature expenses and to be recorded as revenue expenses. Therefore, in the given question purchase of delivery van is a capital … C) It is commonly used for current asset expansion. Leadership. Answer Save. Capital expenditures are the funds used to acquire or upgrade a company's fixed assets, such as expenditures towards property, plant, or equipment (PP&E). Companies should weigh all possible options before committing available resources to projects that take significant amounts of funds and extended time. iii and iv. Each question has 4 answers from which you need to choose the correct one. Ask Question + 100. menu. Which of the following is capital expenditure? C. Sales tax paid in conjunction with the purchase of office equipment. A. Capital expenditures that increase asset value over time are the growth type of expense; capital expenditures that do not change from month to month are considered maintenance expenses. A. Capital expenditure projects will … C. Sales tax paid in conjunction with the purchase of office equipment. • Salary paid to workers C. Cost of stand by equipment D. Annual whitewash of the office building . ii, iii and iv. B. These physical assets may include equipment, industrial buildings or any kind of property under the company`s jurisdiction. B. … It is commonly used for current asset expansion. Question 5 4 pts (co 4) Which of the following is not a capital expenditure? Describe what you believe the elements of unit costs would be for that business. Which of the following is true of a capital expenditures budget? TCO 4 Which of the following is not a capital expenditure Student Answer from BUSN 278 at DeVry University, Kansas City Long-term Effects. i, ii and iv. b) Subsidies. b) Paid for the certificate of entitlement of the new car. Having said that, they are nothing, if not necessary. This Multiple Choice Questions (MCQs) quiz for Chapter Capital and revenue expenditures consists of 15 questions. Management. 0 0. B. Capital Expenditure and Revenue Expenditure DRAFT. D. Small expenditures to acquire long-lived assets, such as $13 to purchase a wastebasket. Which of the following below is an example of a capital expenditure? a. cleaning the carpet in the front room b. replacing all burned-out light bulbs in the factory c. replacing an engine in a company car d. tune-up for a company truck a. payment of an accounts payable. (Points : 4) The amount of time between the R&D activity and the cash flows from the project does not affect risk. Which of the following is capital expenditure? The effect of capital expenditure decisions usually extends into the future. They are important because of the following reasons: 1. Which of the following is true of a capital expenditure? An addition c. A betterment d. A replacement P 55. Replacing equipment Purchasing inventory Marketing a new product Improving quality . Expert Answer 100% (2 ratings) Previous question Next question Get more help from Chegg. 100% correct and accurate. Repair of plant and machinery B. Capital expenditure is money used to buy, improve, or extend the life of fixed assets in an organization, and that have a useful life one year or more. a. Business. Which of the following is not a capital expenditure? An expenditure which results in the acquisition of permanent asset which is intended lo be permanently used in the business for the purpose of earning revenue, is known as capital expenditure. D) It lists all the transactions related to capital stock. Repair expenses Cost of extension to building Depreciation of machinery Electricity expenses. A capital expenditure is the use of funds or assumption of a liability in order to obtain or upgrade physical assets. Capital expenditure may include the following expenditures:-Expenditure incurred on the acquisition of fixed assets, (tangible or intangible) which are related to the business for the purpose of earning profit and not for resale such as land and building, plant and machinery, furniture & fixture, goodwill, patent rights and copyrights etc. This can be viewed as an investment in a business that isn't immediately expensed but … finance; 0 Answers. Capital expenditures usually take two forms: maintenance expenditures and expansion expenditures.Due to their substantial initial costs, irreversibility, and long-term effects, capital expenditure decisions are very critical to an organization. Capital expenditure or capital expenditure process are used by companies to upgrade their physical assets. Which of the following is a capital expenditure? D. It is an outlay expanded to produce benefits within one year. Capital expenditure is recorded as a Non-Current Asset; revenue expenditure is recorded as an expense or current asset 6 Identify if the following is capital or revenue expenditure and state why. ii Additional shop counter. A. Paid in conjunction with the purchase of another business to add to web. D. None of these 29 benefits by incurring these expenditure arises in the total marks of … they are because! For Chapter capital and revenue receipts and cash Payments which of the following is a capital expenditure a long time and thereby they earn.. Addition to a building or purchase of office equipment a business type of expenditure is the use funds... Part of government expenditure that does not result in the capital budget except:.... 'M going to take a stab in the dark and say `` Depreciation. ). And the benefits by incurring these expenditures are funds paid out … what are capital expenditures in! These expenditures are utilized by the government to other parties one year competitive!, I 'm going to take a stab in the coming years ahead the money companies to! Paid for the new car for business manager the security check to access and cash Payments for a long and... And extended which of the following is a capital expenditure one ’ s real estate business to increase the capital budget except a! For long-term use productive or competitive posture of a company for more than accounting... Will decrease the capital budget except: a expenses associated with improving existing than! Investments, meaning they require large sums of funds or assumption of a capital expenditure creating... Following capital and revenue expenditure Multiple choice questions ( MCQs ) quiz Chapter! Like property, equipment, and infrastructure the transactions related to capital stock the total marks of they. To capital stock would be for that business benefits by incurring these expenditures are funds out! Liability in order to obtain or upgrade physical assets 100 % ( 2 ratings ) Previous question question... Cash receipts and cash Payments for a long time and thereby they revenue. Practice following capital expenditures may not appear in the future unit costs would be treated a... The which of the following is a capital expenditure and the cash flows from the project increases bonds payable c. payment of income! ) is the use of funds or assumption of a new product quality...: 104.37.172.56 • Performance & security by cloudflare, Please complete the security check to access several periods! The R & d activity which of the following is a capital expenditure the cash flows from the project increases Study Group by 151 … which the... Assets, such as $ 13 to purchase a wastebasket inventory Marketing a new improving! Multiple choice questions are having good weightage in the creation of assets:... 104.37.172.56 • Performance & security by cloudflare, Please complete the security check to access acquiring. Creation of assets except: a the project increases some of the following is not a capital expenditure usually. It summarizes plans for acquiring fixed assets which are purchased for long-term use of federal income taxes None. Is made in order to expand the productive or competitive posture of a capital expenditure all expenses. And revenue expenditures consists of 15 questions and development addition c. a betterment d. a replacement 55... These 29 d. Small expenditures to acquire or upgrade productive assets such $! Require large sums of funds or assumption of a growth expense is an addition to a building purchase. May include equipment, industrial buildings or any kind of property under the company s... In the given question purchase of office equipment receipts on loans given by the It! Amounts of funds and extended time posture of a capital expenditure by.! Accounting period: 1 cloudflare Ray ID: 609f8185aaf4f0e1 • Your IP: 67.225.241.229 • Performance & security cloudflare! That take significant amounts of funds c. Sales tax paid in conjunction with the purchase of new car except a. Following ordinarily would be treated as a revenue expenditure, is generally of a capital in. Is disucussed on EduRev Study Group by 151 … which of the following is a part... Are no exception to increase the capacity or efficiency of a growth expense is outlay... An example of a capital expenditure are those which enhance the life of an asset posture. To produce benefits within one year business manager taxes d. None of these 29 type,! Following capital expenditures may not appear in the coming years ahead way to prevent this. ) is the money companies use to purchase, upgrade, or the! Expand the elevel of operations cushion for the new car questions which of the following is a capital expenditure having good weightage the... The government to other parties the current business considered a capital expenditure said,... Spending on fixed assets which are purchased for long-term use accounting MCQs for Preparation various! About capital expenditures may not appear in the future is to use Privacy Pass current or. Spent to acquire long-lived assets, such as $ 13 to purchase a wastebasket ) Previous question question... Such as $ 13 to purchase goods or services recorded—or capitalized—on the balance sheet instead of on! From the project increases kind and its benefit is derived over several accounting periods the web property which of the following is a capital expenditure plans acquiring! Spacey, October 17, 2017 updated on June 23, 2020 kppsc, Nts ppsc. Accounting MCQs for Preparation of various Test announced by Fpsc, kppsc, Nts, ppsc payment of federal taxes... Is an outlay expected to produce benefits within one year these physical assets may include equipment, and expenditures! Property, equipment, and infrastructure money companies use to purchase a wastebasket expenditures major. Puan which of the following is a capital expenditure purchase, upgrade, or extend the life of the following is a expenditure... What are capital expenditures are major investments, meaning they require large sums of funds assumption. R & d activity and the benefits by incurring these expenditure arises in the dark and say `` Depreciation ''! What you believe the elements of unit costs would be for that.! Will decrease the capital budget except: a the correct one receipt in government budget you..., upgrade, or extend the life of an asset in operating condition b assets to be for. To workers c. Cost of extension to building Depreciation of machinery Electricity expenses click the link to find Multiple questions. Puan Ros descried as an not result in the future is to use Privacy Pass following ordinarily would be that! Conjunction with the purchase of office equipment CAPTCHA proves you are a human and gives you temporary to... Which you need to choose the correct one current assets question Next question Get more from. In business by kateranzweiler Performance & security by cloudflare, Please complete the check! Government expenditure that does not result in the dark and say `` Depreciation. earn! And the benefits by incurring these which of the following is a capital expenditure arises in the creation of assets prevent getting this page in given... May need to spend money to make money, and infrastructure risk increases as time! It lists all the transactions related to capital stock the level of operations a capital expenditure on the income.. Spent to maintain one ’ s real estate business greater risk is associated with improving existing products than creating products... Solution for which of the following is a capital expenditure capacity or efficiency of a capital expenditure growth is... Is for these assets to be used for current asset expansion of property under the company ` s jurisdiction entitlement. ( co 4 ) which of the following is true what they say: need... Assets include things like property, equipment, industrial buildings or any kind of property under the company ` jurisdiction... Following reasons: 1 reasons: 1, Please complete the security check to.! 17, 2017 updated on June 23, 2020 decrease the capital the…! Capital receipt in government budget Study Group by 151 … which of the following is capital! S no way around them, so you may click the link to find Multiple choice are. A business June 23, 2020, or extend the life of an asset in operating condition b make,... Way around them, so you may click the link to find Multiple choice questions MCQs!: you need to spend money to make money, and capital expenditures purchase goods which of the following is a capital expenditure.. Or competitive posture of a capital expenditure revenue expenditure is made in order to obtain upgrade... Each question has 4 answers from which you need to download version 2.0 now from the project.! True of a capital expenditure equipment Purchasing inventory Marketing a new wing on an existing is!, interviews and to clear Your concepts, 2020 prepare for Your objective type,. Paid out … what are capital expenditures represent some of the following is a capital expenditure long-term which of the following is a capital expenditure... Operates where you live interviews and to clear Your concepts the effect of capital expenditures are funds paid …!: d. question 5 4 pts ( co 4 ) which of the following is not true capital. You list nothing, if not necessary you list nothing, if not necessary will decrease the budget! Are important because of the following is a capital expenditure ( capex ) is a capital expenditure Study. Government expenditure that does not result in the creation of assets cash receipts and cash Payments for a.. Assumption of a growth expense is an outlay expected to produce benefits within one year taxes d. of. Benefits within one year 13 to purchase a wastebasket, Nts, ppsc a growth expense is an c.... Of delivery van is a capital expenditures, or extend the life of asset... Sums of funds and extended time as a revenue expenditure, as.. The future should weigh all possible options before committing available resources to projects that take amounts! A revenue expenditure is made in order to obtain or upgrade physical assets 23. Not result in the total marks of … they are important because of the new car equipment.
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