| Section 452.3 - Reporting principles |
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| Section 452.4 - Specialized reporting areas |
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| Part 453 - Mandatory Reporting Levels |
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| Section 453.1 - General |
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| Section 453.2 - Mandatory sublevels |
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| Section 453.3 - Listing and definitions |
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| Part 454 - Functional Reporting |
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| Section 454.1 - Introduction and concepts |
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| Section 454.2 - Concepts for functional reporting |
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| Section 454.3 - Standard units of measure |
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| Section 454.4 - Listing of functional reporting centers and standard units of measure |
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| Part 455 - Functional Reporting Centers |
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| Section 455.0 - Introduction |
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| Section 455.1 - Depreciation, leases and rentals |
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| Section 455.2 - Depreciation on major movable equipment |
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