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    <title>Businesses Can Deduct Warranty Provisions When Liability Arises, Even If Settled Later.</title>
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    <description>Disallowance of provisions for warrantee - if a business liability has arisen in an accounting year, the deduction should be allowed although the liability may have to be quantified and discharged on a future date</description>
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      <description>Disallowance of provisions for warrantee - if a business liability has arisen in an accounting year, the deduction should be allowed although the liability may have to be quantified and discharged on a future date</description>
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