The SFI cost/benefit tool

Find out about and access the 2026 Sustainable Farming Incentive (SFI26) cost/benefit tool.

The tool helps you calculate the financial benefit of carrying out SFI26 actions. It will show you how much income you can receive from selecting SFI actions and the net benefit once the associated costs have been subtracted.

As mentioned in our initial analysis on the SFI in 2022, the cost of carrying out an SFI action will vary from farm to farm; it will depend on a variety of factors, including the set-up of the farm. The costs calculated for the SFI tool are based on averages and common assumptions.

These default costs act as a guide: the best course of action is to calculate the actual cost of doing these actions on your farm. You can overwrite the default costs in the tool with costs you have calculated as being specific to your farm.

Access the tool

Go to the SFI26 cost/benefit tool

Indicative costs

A breakdown of indicative costs for each SFI26 action is provided in the 'Indicative cost breakdowns by SFI26 action' section below.

The indicative costs are based on prices from various suppliers, businesses and organisations and sources such as: the Agricultural Budgeting and Costing Book (2025), the Nix Farm Management Pocketbook (2026), the National Association of Agricultural Contractors (NAAC) prices (2025).

Indicative costs will need careful consideration in light of rapidly changing market conditions resulting from the conflict in the Middle East.

Actions which require land may have an opportunity cost if that land is used to grow crops or graze livestock. This opportunity cost is the income lost by carrying out an SFI action in place of growing a crop or grazing livestock (it is also referred to as income forgone).

The opportunity costs that form part of some of the indicative costs shown in the tool are based on:

  • The income the farm would receive if a crop was grown on the land instead of carrying out an SFI action
    • This is based on an average of 2025 ex-farm prices for different grades of barley and oats and average yields of these crops to provide an overall value. Due to the high variability, the costs associated with growing these crops have not been included. For a more accurate indication of the opportunity cost incurred on farm, this value should be substituted with the gross margin (in £/ha) of the crop that would be replaced in order to carry out an SFI action
  • The average cost of replacing grazing/silage production with energy equivalent amount of feed wheat (2025 price)
    • Only the value of silage replacement is included; the costs involved in silage production are not included due to large variation. These will need to be considered to get a more accurate understanding of the opportunity cost

Yield variations depending on the location of SFI actions (e.g. middle of a field, edge of a field) have been taken into account.

The opportunity cost will be highest for higher-yielding, high-priced crops and for high-yielding, high-quality grassland.

For grassland, the opportunity cost will also vary according to the extent to which grazing by livestock is permitted alongside SFI actions.

Late cutting of hay also has an opportunity cost because it will have less nutrients than hay cut during the optimal window, and so purchase of replacement hay for feed is included in the indicative costs.

There are many variables that will affect the opportunity cost. The tool provides a rough indicative figure based on averages.

The best course of action is to compare the net benefit in £/ha for carrying out an SFI action on a piece of land and comparing it with the gross margin in £/ha of growing a crop or grazing livestock on that piece of land.

An SFI agreement is for three years so it is important to note that the gross margin of growing a crop or grazing livestock can change over this period due to varying market conditions and so the extent to which it is more or less favourable than an SFI action will also change.

Indicative costs for agroforestry actions AGF1 and AGF2 have not been provided because they will vary greatly. Read more about how to determine agroforestry action costs for your farm.

Livestock grazing on moorland SFI actions UPL1, UPL2 and UPL3

The costs involved with moderate (UPL1), low (UPL2) and limited (UPL3) livestock grazing on moorland actions will vary considerably from farm to farm. Therefore indicative costs are not provided in the AHDB SFI cost/benefit tool.

To calculate the cost/benefit associated with these actions on your farm, you need to know the stocking rate in grazing livestock units (GLU) on your moorland.

The target GLU for the three moorland grazing actions are:

  • UPL1: 0.16 GLU
  • UPL2: 0.08 GLU
  • UPL3: 0.04 GLU

Stocking levels cannot exceed these target stocking rates throughout the duration of the SFI agreement. You will need to compare the target stocking rates with your current stocking rate, and calculate the cost of making any changes.

A worked example

For example, if your current stocking rate is 0.20 GLU, you will need to reduce your stocking rate by 0.04 GLU to meet the requirements for UPL1 (0.16 GLU).

How much will it cost you to make this change? It will mean reducing the number of livestock grazing on your moorland.

How will this affect the profitability of your farm per hectare? You will need to consider the output (income you receive per ha of livestock) and the input costs related to rearing livestock per ha.

The overall cost of reducing livestock per ha to meet target stocking rates is the opportunity cost (income foregone) of carrying out the action.

The SFI cost/benefit tool will show how this compares with the payment you will receive if you choose to select this action.   

Area capped actions

There are 10 limited area actions which are marked in the tool. These actions cannot be done (individually or in combination) on more than 25% of the total agricultural area of the farm.

The 10 limited area actions are:

  • CIPM2: Flower-rich grass margins, blocks or in-field strips
  • CAHL1: Pollen and nectar flower mix
  • CAHL2: Winter bird food on arable and horticultural land
  • CAHL3: Grassy field corners or blocks
  • CIGL1: Take improved grassland field corners or blocks out of management
  • CIGL2: Winter bird food on improved grassland
  • WBD3: In-field grass strips
  • AHW7: Enhanced overwinter stubble
  • AHW9: Unharvested cereal headland
  • AHW11: Cultivated areas for arable plants

Management of actions

Links to Defra guidance on how and when to carry out SFI actions are provided for each action. From a farm management perspective, it is particularly important to be aware of the timings of certain actions and determine if they are suitable for your farm.

Organic management costs will vary considerably from farm to farm. For this reason, an indicative cost breakdown is not provided for SFI actions OFM1–5 and OFC1–6. Farmers should consider their individual situation and transition requirements, including changes to variable and fixed costs as well as impact on yields.

Other cost/benefits of SFI actions

Any long-term benefits of SFI actions (such as improved yields for subsequent crops due to improved soils) have not been factored in because the required data is not yet available.

Similarly, there may be actions where yields are initially reduced before any improvements are seen, or there could be unwanted consequences in terms of added weed burden.

These knock-on effects have not been included in cost calculations but are worth considering.

Indicative cost breakdowns by SFI26 action

Agroforestry

AGF1: Maintain very low density in-field agroforestry on less sensitive land

AGF2: Maintain low density in-field agroforestry on less sensitive land

Boundary features

CHRW2: Manage hedgerows

  • Costs included: Assumed hedge cut once in three years (a third of the hedge each year). Assumed it takes 40 min to cut three-year growth for 100 m hedge; tractor cost per hour (£55/hr)
  • Estimated cost:
    • £12.2/100 m (both sides)
    • £6.1/100 m (one side)

BND1: Maintain dry stone walls

  • Costs included: Repair cost (£6.7/m) Assumed 10% of wall will need repairing over three-year agreement
  • Estimated cost: £22.4/100 m/year

BND2: Maintain earth banks or stone-faced hedge banks

  • Costs included: Assumed no additional cost (CS capital grants may also be available)
  • Estimated cost: £0

Buffer strips

CAHL4: 4 m to 12 m grass buffer strip on arable and horticultural land

  • Costs included: Seed (£105.5/ha); establishment (£120.0/ha); topping (£52.3/ha); opportunity cost (£665.7/ha)
  • Estimated cost:
    • £277.8/ha in Year (Y)1, £0/ha in Y2 and Y3 for unproductive land;
    • £943.5/ha in Y1, £665.7/ha in Y2 and Y3 for productive land

CIGL3: 4 m to 12 m grass buffer strip on improved grassland

  • Costs included: Natural regeneration: cultivation (£47.4/ha); topping (£52.3/ha); opportunity cost (£138.3/ha) -
  • Estimated cost: £238.0/ha in Y1, £190.6/ha in Y2 and Y3

BFS1: 12 m to 24 m watercourse buffer strips on cultivated land

  • Costs included: Seed (£105.5/ha); establishment (£120.0/ha); topping (£52.3/ha); opportunity cost (£665.7/ha)
  • Estimated cost:
    • £326.0/ha in Y1, £52.3/ha in Y2 and Y3 for unproductive land;
    • £991.6/ha in Y1, £718.0/ha in Y2 and Y3 for productive land

BFS6: 6 m to 12 m habitat strip next to watercourse

  • Costs included:
  • Estimated cost:
    • Arable land: £665.7/ha per year (productive land); £0/ha per year (unproductive land)
    • Grassland: £772.8/ha in Y1, £172.8/ha in Y2 and Y3

Farmland wildlife (arable/horticultural land)

AHW2: Supplementary winter bird food

  • Costs included: Seed (£656.7/t)
  • Estimated cost: £656.7/t per year

AHW3: Beetle banks

  • Costs included: Seed (£108.6/ha); establishment (£129.3/ha); topping (£48.1/ha x 3 in Y1, £48.1/ha in Y2 and Y3); opportunity cost (£754.4/ha)
  • Estimated cost:
    • £1,136.7/ha in Y1, £802.6/ha in Y2 and Y3 (productive land);
    • £382.2/ha in Y1 and £48.1/ha in Y2 and Y3 (non-productive)

AHW4: Skylark plots

  • Costs included: Based on 2 plots per ha: cultivation (£0.15/plot); opportunity cost (£3.51/plot)
  • Estimated cost: £3.67 per plot

AHW5: Nesting plots for lapwing

  • Costs included: Cultivation cost (£47.4/ha), opportunity cost (£887.6/ha
  • Estimated cost: £934.9/ha per year

AHW6: Basic overwinter stubble

  • Costs included: No cost as it is assumed this would be done on land where no winter crop is grown. The opportunity cost for carrying out this action instead of planting winter crop far exceeds the payment rate, so it would not be economically worthwhile.
  • Estimated cost: £0/ha

AHW7: Enhanced overwinter stubble

  • Costs included: Opportunity cost (£887.6/ha) unless use as a planned break in rotation
  • Estimated cost: £887.6/ha per year

AHW8: Whole crop spring cereals and overwinter stubble

  • Costs included: Opportunity cost of spring crop (barley) £1,044.7/ha; however, whole crop spring barley can be used as feed for livestock; feed benefit (£408.6/ha) so overall cost is £636.1/ha/year
  • Estimated cost: £636.1/ha/year (opportunity cost minus feed benefit)

AHW9: Unharvested cereal headland

  • Costs included: Assumed growing spring barley in headlands; opportunity cost (£923.4/ha)
  • Estimated cost: £923.4/ha/year

AHW9: Unharvested cereal headland

  • Costs included: Assumed growing spring barley in headlands; opportunity cost (£923.4/ha)
  • Estimated cost: £923.4/ha/year

AHW10: Low input harvested cereal crop

  • Costs included: Based on winter barley crop at 55% of normal seed rate; opportunity cost (£457.8/ha)
  • Estimated cost: £457.8/ha/year

AHW11: Cultivated areas for arable plants

  • Costs included: Cultivation (£47.4/ha); opportunity cost (£691.2/ha)
  • Estimated cost: £738.6/ha/year

CAHL1: Pollen and nectar flower mix

  • Costs included: Seed (annual £75.5/ha; 3-year mix £96.8/ha); establishment (£129.3/ha); cutting using wide flail topper (£80/ha) assuming 3 cuts in Y1, 2 cuts in Y2 and Y3; opportunity cost (£665.7/ha)
  • Estimated cost:
    • Rotational, unproductive (£444.8/ha/year); Static, unproductive (£466.1/ha in Y1, £160/ha Y2 and Y3);
    • Rotational, productive £1,110.5/ha/year; Static, productive (£1,131.8/ha in Y1, £825.7/ha in Y2 and Y3)

CAHL2: Winter bird food on arable and horticultural land

  • Costs included: Seed (£49.1/ha); establishment (£120.0/ha); destruction (glyphosate £19.0/ha); opportunity cost (£665.7/ha)
  • Estimated cost:
    • Unproductive, static or rotational (£188.1/ha/year);
    • Productive, static or rotational (£853.7/ha/year)

CAHL3: Grassy field corners or blocks

  • Costs included: Seed (£105.5/ha); establishment (£120.0/ha); topping (£48.1/ha); opportunity cost (£665.7/ha)
  • Estimated cost:
    • Unproductive (£273.6/ha in Y1, £48.1/ha in Y2 and Y3);
    • Productive (£939.3/ha in Y1, £713.8/ha in Y2 and Y3)

Farmland wildlife (grassland)

GRH7: Haymaking supplement

GRH8: Haymaking supplement (late cut)

GRH10: Lenient grazing supplement

  • Costs included: Assumed no additional cost – base action is CLIG3 for which costs are provided.
  • Estimated cost: £0

GRH12: Manage rough grassland with for upland breeding waders

  • Costs included: Assumed 1/7 of scrub area cut each year (£2.3/ha); bracken cut twice a year (£32.4/ha), rush managed by chain harrowing once a year (£33.9/ha)
  • Estimated cost: £68.6/ha/year

CLIG3: Manage grassland with very low nutrient inputs

  • Costs included: Opportunity cost (£138.3/ha)
  • Estimated cost: £138.3/ha/year

CIGL1: Take grassland field corners or blocks out of management

CIGL2: Winter bird food on improved grassland

SCR1: Create scrub and open habitat mosaics

  • Costs included: Assumed natural regeneration; opportunity cost (£173.2/ha) see more information on indicative costs. Fencing may be required (cost not included here)
  • Estimated cost: £173.2/ha/year

SCR2: Manage scrub and open habitat mosaics

Heritage

HEF1: Maintain weatherproof traditional farm or forestry buildings

  • Costs included: Based on area of 540 m2. Annual maintenance labour costs assuming 5 days a year (£619/year or £1.15/m2 per year); wildlife box costs: 1 large, 1 medium (£194 one-off cost or £0.36/m2 in Y1)
  • Estimated cost: £1.5/m2 (Y1), £1.15/m2 (Y2 and Y3)

HEF6: Manage historic and archaeological features on grassland

  • Costs included: Scrub/bracken removal (£16.2/ha) – before removing scrub/trees, consent required from relevant authority (see guidance)
  • Estimated cost: £16.2/ha/year

Integrated pest management

CIPM2: Flower-rich grass margins, blocks or in-field strips

  • Costs included: Seed (£213.3/ha); establishment (£120.0/ha); cutting using wide flail topper (£80/ha) assuming 3 cuts in Y1, 2 cuts in Y2 and Y3; opportunity cost (£665.7/ha)
  • Estimated cost:
    • Static: £573.3/ha in Y1, £160/ha in Y2 and Y3 (unproductive); £1,239.0/ha in Y1, £825.7/ha in Y2 and Y3 (productive);
    • Rotational: £573.3/ha/year (unproductive) £1,239.0/ha in Y1, £825.7/ha in Y2 and Y3 (productive)

CIPM3: Companion crop on arable and horticultural land

  • Costs included: Companion crop with oilseed rape: seed (£22.9/ha), assume no extra establishment cost if use dual hopper seed drill; if no dual hopper, broadcast cost (£35/ha)
  • Estimated cost: £22.9/ha if use dual hopper seed drill

CIPM4: No use of insecticide on arable and permanent crops

  • Costs included: Assumed no additional cost but could be yield implications
  • Estimated cost: £0

Moorland

UPL1: Moderate livestock grazing on moorland

  • Costs included: Considerable variation in cost. The cost depends on the extent to which the farm’s current stocking density on moorland differs from the target stocking density of 0.16 grazing livestock units (GLU). The greater the stocking density than 0.16 GLU, the higher the cost. Reducing stock to meet the requirements for this action has an opportunity cost depending on the profit the farm makes per head of livestock
  • Estimated cost: See more information on calculating the cost for SFI action UPL1

UPL2: Low livestock grazing on moorland

  • Costs included: Considerable variation in cost. The cost depends on the extent to which the farm’s current stocking density on moorland differs from the target stocking density of 0.08 grazing livestock units (GLU). The greater the stocking density than 0.08 GLU, the higher the cost. Reducing stock to meet the requirements for this action has an opportunity cost depending on the profit the farm makes per head of livestock
  • Estimated cost: See more information on calculating the cost for SFI action UPL2

UPL3: Limited livestock grazing on moorland

  • Costs included: Considerable variation in cost. The cost depends on the extent to which the farm’s current stocking density on moorland differs from the target stocking density of 0.04 grazing livestock units (GLU). The greater the stocking density than 0.04 GLU, the higher the cost. Reducing stock to meet the requirements for this action has an opportunity cost depending on the profit the farm makes per head of livestock
  • Estimated cost: See more information on calculating the cost for SFI action UPL3

UPL5: Keep cattle and ponies on moorland supplement (minimum 70% GLU)

  • Costs included: Assumed no additional cost, as this action would be selected where there is desired stocking rate in place
  • Estimated cost:

UPL6: Keep cattle and ponies on moorland supplement (minimum 100% GLU)

  • Costs included: Assumed no additional cost, as this action would be selected where there is desired stocking rate in place
  • Estimated cost:

UPL8: Shepherding livestock on moorland (remove stock for at least 4 months)

  • Costs included: Cost of renting arable farmland £1 per sheep per week. Assumed 3 sheep per ha. 3 sheep on rented farmland for 16 weeks = £48/ha
  • Estimated cost: £48/ha/year

UPL10: Shepherding livestock on moorland (remove stock for at least 8 months)

  • Costs included: Cost of renting arable farmland £1 per sheep per week. Assumed 3 sheep per ha. 3 sheep on rented farmland for 32 weeks = £96/ha
  • Estimated cost: £96/ha/year

Nutrient management

CNUM2: Legumes on improved grassland

  • Costs included:
    • No cost if legumes already present in grassland
    • For introducing legumes to grassland; static – seed (£91.3/ha); establishment (£46.8/ha); rotational – seed (£58.0/ha), establishment (£46.8/ha)
  • Estimated cost:
    • Static - £138.1/ha (Y1), no cost in Y2 and Y3
    • Rotational – £104.9/ha/year) each year of agreement

CNUM3: Legume fallow

  • Costs included:
    • Rotational: seed (£58.9/ha); establishment (£120/ha); cutting using wide flail topper (£80/ha) assuming 2 cuts per year
    • Static: seed (£107/ha); establishment (£120/ha); cutting using wide flail topper (£80/ha) assuming 2 cuts per year; opportunity cost (£665.7/ha)
  • Estimated cost: Rotational: £338.9/ha/year (unproductive land); £1,005/ha/year (productive land)
    • Static: £387.0/ha in Y1, £160/ha in Y2 and Y3 (unproductive land)
    • £1,053/ha in Y1, £826/ha in Y2 and Y3 productive land

Organic

OFC1: Organic conversion – improved permanent grassland

  • Costs included: Application/conversion fee from approved UK organic control body. Average fee from Soil Association and Organic Farmers and Growers (OF&G) used
  • Estimated cost: £600 for two-year conversion period (£300 per year)

OFC2: Organic conversion – unimproved permanent grassland

  • Costs included: Application/conversion fee from approved UK organic control body. Average fee from Soil Association and OF&G used. Ongoing management costs for organic farms will vary from farm to farm
  • Estimated cost: £600 for two-year conversion period (£300 per year)

OFC3: Organic conversion – rotational land

  • Costs included: Application/conversion fee from approved UK organic control body. Average fee from Soil Association and OF&G used. Ongoing management costs for organic farms will vary from farm to farm
  • Estimated cost: £600 for two-year conversion period (£300 per year)

OFC4: Organic conversion – horticultural land

  • Costs included: Application/conversion fee from approved UK organic control body. Average fee from Soil Association and OF&G used. Ongoing management costs for organic farms will vary from farm to farm
  • Estimated cost: £600 for two-year conversion period (£300 per year)

OFC5: Organic conversion – top fruit

  • Costs included: Application/conversion fee from approved UK organic control body. Average fee from Soil Association and OF&G used. Ongoing management costs for organic farms will vary from farm to farm
  • Estimated cost: £600 for two-year conversion period (£300 per year)

OFM1, OFM2, OFM3, OFM4, OFM5, OFM6: Organic land management

  • Costs included: 
    • Renewal of organic certification from approved UK organic control body.
    • Average fee from Soil Association and OF&G used. Both the Soil Association and OF&G have varying fees depending on the size of the holding. These fees have been averaged over the different holding sizes for both organisations.
    • Ongoing management costs not included as they will vary from farm to farm.
    • Variable costs tend to be lower for an organic system compared with a conventional farming system, but fixed costs tend to be higher. Best course of action is to explore how organic farming would work on your farm.
  • Estimated cost: £1,031/year

Precision farming

Code: PRF1

  • Action: Variable rate application of nutrients
  • Costs included: Contractor price for variable rate application of fertiliser (£6.04/ha in addition to £15.93/ha for spinning disc fertiliser distribution)
  • Estimated cost: £22.0/ha/year

Code: PRF2

  • Action: Camera or remote-sensor-guided herbicide spraying
  • Costs included: Contractor price (drone spraying £37.1/ha)
  • Estimated cost: £37.1/ha/year

Code: PRF4

  • Action: Mechanical robotic weeding
  • Costs included: Large variation in cost. Contractor costs highly variable and depend on farm set-up and crop
  • Estimated cost: n/a

Soil health

Code: CSAM2

  • Action: Multi-species winter cover crop
  • Costs included: Assuming cover crop fits within rotation, so no opportunity cost; seed (£51.7/ha); establishment (£37.5/ha); destruction (glyphosate £19.0/ha)
  • Estimated cost: £108.1/ha/year

Code: CSAM3

  • Action: Herbal ley
  • Costs included: Seed (£195.8/ha); establishment (£160/ha); opportunity cost (£665.7/ha); assuming no opportunity cost for rotational implementation of the action on arable land; assuming no opportunity cost for implementation on grassland as herbal ley may be grazed
  • Estimated cost:
    • Arable land: Rotational £355.8/ha/year; static: £1,021/ha in Y1, £665.7/ha in Y2 and Y3 (productive); £355.8/ha in Y1, no cost in Y2 and Y3 (unproductive).
    • Grassland: Rotational: £355.8/ha/year; static: £355.8/ha in Y1, no cost in Y2 and Y3)

Code: CSOH1

  • Action: No-till farming
  • Costs included: No direct costs, but potential initial yield loss
  • Estimated cost:

Code: CSOH3

  • Action: Multi-species summer-sown cover crop
  • Costs included: Seed (£44.5/ha); establishment (£37.5/ha); destruction (glyphosate £19.0/ha);
  • Estimated cost: £100.9/ha/year

Species recovery and management

Code: SPM3

  • Action: Keep native breeds on grazed habitats supplement (more than 80%)
  • Costs included: No cost, based on assumption this action would be selected by those who already keep required amount of native breeds
  • Estimated cost:

Code: SPM5

  • Action: Keep native breeds on extensively managed habitats supplement (more than 80%)
  • Costs included: No cost, based on assumption this action would be selected by those who already keep required amount of native breeds
  • Estimated cost:

Waterbodies

Code: WBD1

  • Action: Manage ponds
  • Costs included: Labour for 1 full day per year (£129/pond)
  • Estimated cost: £129/pond

Code: WBD2

  • Action: Manage ditches
  • Costs included: 100 m of ditch management would take a day (8 hours). Assume cut vegetation and/or carry out in-channel management on no more than 15% per 100 m of ditch over three-year period; tractor fuel cost (£8/hr); total hours taken: 1.2 hours. Total cost over 3 years: £9.6/100m; cost per year (£3.2/100m)
  • Estimated cost: £3.2/100m/year

Code: WBD3

  • Action: In-field grass strips
  • Costs included: Seed (£105.5/ha); establishment (£120.0/ha); topping (£48.1/ha); opportunity cost (£887.6/ha)
  • Estimated cost: £1,213.5/ha in Y1, £935.7/ha in Y2 and Y3 (productive); £326.0/ha in Y1, £48.1/ha in Y2 and Y3 for unproductive land

Code: WBD4

  • Action: Arable reversion to grassland with low fertiliser input
  • Costs included: Seed (£105.5/ha); establishment (£120.0/ha); topping (£48.1/ha – 4 cuts in Y1, 3 cuts in Y2, 2 cuts in Y3); opportunity cost (£887.6/ha)
  • Estimated cost: £1,357.9/ha in Y1, £1,032.0/ha in Y2 and £983.8/ha Y3 (productive); £470.4/ha in Y1, £144.4/ha in Y2 and £96.3/ha Y3 (unproductive)

Code: WBD6

  • Action: Remove livestock from intensive grassland during the autumn and winter (outside SDAs)
  • Costs included: Based on average stocking rate of 2.4 cows/ha; cost of housing a cow (£1.50/day); assumed cows are housed for an extra month in winter more than usual
  • Estimated cost: £108/ha/year

Code: WBD7

  • Action: Remove livestock from grassland during the autumn and winter (SDAs)
  • Costs included: Based on average stocking rate of 2.4 cows/ha; cost of housing a cow (£1.50/day); assumed cows are housed for an extra month in winter more than usual
  • Estimated cost: £108/ha/year

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