How to Spend Less Time on Email: 12 Tips for Keeping Your Inbox Under Control

Clarke McEwan Accountants

Managing your email inbox can feel like playing a never-ending game of whack-a-mole. Just when you think you've gotten to inbox zero and start doing your little victory dance ... up pops another email. And another one.

What's worse, the sheer volume of email we get often exceeds the time we can afford to deal with it. This becomes a bigger issue when we let our guilt get the better of us -- the guilt that comes with not responding right away, responding curtly, or not responding at all.

But the fact is, there are more important things on our to-do lists than email. Want to spend less time living in your inbox, and more time doing the stuff that actually matters? Here are 12 tips to get you started.

12 Tips For Better Email Management

1) Unsubscribe. Ruthlessly.

The easiest way to maintain inbox zero? Get less email. The very first step to achieve an emptier inbox is unsubscribing from every single email list that doesn't provide you with value on a regular basis.

In fact, my recommendation is to unsubscribe from everything. Take a few days to let it sink in, and then re-subscribe only to the newsletters you really, truly miss. In this step, you might consider converting any daily digests you used to follow to weekly ones.

While unsubscribing manually from tens -- hundreds? -- of newsletters one by one sounds tedious, there are tools out there that can help you do it in just a few clicks. Unroll.me is my personal favorite: It's a free tool that lets you mass unsubscribe from all the newsletters you don't read. You can either unsubscribe from everything at once (my recommendation), or you can pick and choose. Read this blog post to learn more about how it works.

2) Remove yourself from any internal company and business threads you don't need to be on.

Once you've unsubscribed from external newsletters, it's time to evaluate the internal emails you receive on a regular basis. Do you really need to get email notifications every time the sales team closes or deal, or every time someone on the marketing team reports a bug?

If the answer isn't a definitive "yes," do yourself a favor and remove yourself from whatever alias or list you're on. If that makes you wildly uncomfortable, compromise by creating a folder in your email client and send those emails to that folder automatically. (To set at up, you can create filters in Gmail or rules in Outlook.)

3) Understand -- and embrace -- that you can't respond to everything.

Part of maintaining a manageable inbox -- and your sanity -- is to change the way you think about email a little bit. Only you can decide what deserves your very limited time and attention. When it comes to email, understand that there's simply no way you'll be able to respond to every single email that arrives in your inbox, let alone read them all.

I love the way Merlin Mann puts it : "Stop thinking of emails like precious family heirlooms, and start treating 'em like pints of milk. Perishable, time-stamped milk that becomes a little less fresh every day until it smells kind of funny and just needs to be dumped. Believe me, there will always be more coming."

So if you're looking at an email and know in your heart of hearts you're never going to respond to it, archive it. Better yet, delete it. As Mann says , "Trust your instincts, listen to them, and stop trying to be perfect."

4) Keep your replies brief whenever possible.

When you do have to reply to an email, you'll find that in most cases, you don't need to craft the perfect response. Often, a few sentences will do; in some cases, a few words. If you let an email with an action item sit for a few days, a quick "Do you still need this?" email might end up saving you a lot of time.

Don't feel guilty about sending succinct emails. If you're concerned your brevity will be taken the wrong way, give a heads-up to the folks you exchange emails with the most. Tell them that, in your effort to spend less time on email and more time on your actual work, you plan to cut down word count in your emails.

The better you get at deleting emails you don't need to read or respond to, the more time you'll have to write the emails that warrant those long responses.

5) Use pre-written replies.

Which types of emails do you find yourself typing out over and over, without really needing to customize them?

I, for example, often find myself referring people to HubSpot's guest blogging guidelines page. I used to write one-off emails to folks, meaning I'd have to craft a few sentences, find and copy the link, and so on. Now, I give myself ten minutes back in my day by sending pre-written replies via Gmail's "canned responses" feature.

Gmail, Outlook, and other email clients offer canned responses. Below are instructions for setting up and using them in Gmail.

To Set Up Canned Responses in Gmail:

  1. Click the gear icon in the upper right-hand corner and choose "Settings."
  2. Click the "Labs" tab, find Canned Responses at the top, and click "Enable." Scroll down and click "Save Changes."

To create a canned response, compose a new email and click the little arrow in the bottom right-hand corner of the new email. Choose "Canned responses," and then "New canned response." From there, you can name your new canned response, write it, and save it. Anytime you want to use it, simply go back to that little arrow, choose "Canned responses," and click on the one you'd like to use. (Learn more on Google's website.)

To Set Up Canned Responses in Outlook:

In Outlook, the best option I could find was to set up your canned responses as "Signatures." That way, when you reply to an email, you can choose the appropriate "signature" and the whole canned reply will appear. Here's how to do that:

  1. On the Outlook menu, click "Preferences." Under "E-mail," click "Signatures."
  2. Click the plus icon to add a new signature.
  3. A new signature will appear under "Signature name" with the label "Untitled." Double-click "Untitled," and then type in a new name for your canned response.
  4. In the right pane, type the text that you want to include in the signature -- in other words, type in your canned response.

Once you create the canned response as a signature, you can add it to a new email by clicking in the message body, choosing the "Message" tab, clicking "Signatures," and choosing a signature from the list. (Learn more on Outlook's support page.)

6) Employ a one-click rule.

This rule might seem simplistic, but it's a huge time-saver. The "one click" refers to a single click to open an email once. Once it's open, decide exactly what you want to do with it right then and there: Reply, forward, send to a folder, archive, and/or delete.

The point here is to not open an email, read it, and then decide to deal with it later and move on. That's the bad habit that'll guarantee you a clogged inbox and more stress down the road.

7) Triage emails using "special stars" in Gmail.

If you use Gmail and your goal is to get to inbox zero and maintain it, then I'd like to direct you to the email system that's changed the way I do email. Here are the full instructions. This works great in conjunction with the one-click rule we just talked about.

The premise is this: In Gmail, you'll set up multiple inboxes and give each of them a name, like "Needs Action/Reply" and "Awaiting Response." Your general inbox will then appear on the left, and your labeled inboxes (which Gmail calls "panes") will appear on the right, like so:

You'll use what Gmail calls "special stars" -- kind of like Gmail's labels, but better -- to categorize every single email that comes into your inbox.

Every time you get a new email in your inbox, you'll want to:

  • Reply to the ones you can right away.
  • Label the emails you need to deal with later by marking them with the appropriate special star.
  • Archive or delete any emails you don't need to deal with.

In the end, you'll archive everything. Your inbox will stay at zero, and everything else will either be in its designated pane, archived, or deleted.

Use Outlook?

SimplyFile is a free organizational tool that'll help you categorize emails using folders. When an email comes in, all you have to do is drag it into the appropriate folder. You can organize both messages you're receiving in your inbox, as well as messages you're sending -- which you can file as you send them.

Image Credit: SimplyFile

8) Delegate emails to others using a collaboration tool.

Sometimes, you might find that you receive emails that are better handled by someone else. In these cases, you could either forward the email, or you can streamline the process by quickly sharing the email with someone on your team using an email collaboration tool.

There are a number of email collaboration tools out there to choose from. If you use Gmail, Hiver is a great choice: It lets you share Gmail labels (and therefore share folders) with other users, which you can use to assign tasks, delegate emails, and even track their status if you want to. If you need to add a quick note explaining what's going on in an email thread, you can do that right in the tool.

Image Credit: Hiver

9) Use the "yesterbox" approach.

"Yesterbox" is a methodology for managing your inbox created by Zappos CEO Tony Hsieh. This approach is kind of like inbox zero, except you're working off all the emails from yesterday and treating them like today's to-do list.

The basic premise is this: Every morning, you have a fixed number of emails to answer instead of an endless flood of new emails coming in. Once you finish dealing with yesterday's emails, you're done with email for the day. Here are the full instructions .

Like Klinger's methodology from #7, you'll categorize incoming emails into folders labeled "Yesterbox," "Today," "Action Required," "Awaiting Response," and so on. As new emails come in, you'll label them accordingly. But as for actually dealing with these emails -- that's left for a specific time on your calendar that you've designated for handling yesterday's emails. In the end, your Yeseterbox is a to-do list with static tasks.

It's that freeing sense of completion that makes this method so appealing -- but be wary that if your job requires you to tackle emails as they come in, this may not be the best method for you.

10) Set up filters when you go on vacation.

Vacations are awesome, but coming back to a jam-packed inbox is ... not so awesome. One way to manage your email workflow while you're gone for long periods of time is to set up filters.

This is an approach HubSpot's Director of Marketing Rebecca Corliss found worked really well for her when she went on her month-long sabbatical. Corliss was working in Gmail, but you can adapt this method for most email clients. In short, here's what she did:

  1. She created a new folder for her vacation ("Spain Sabbatical 2015").
  2. She set up a filter that recognized any emails being sent to *@hubspot.com. By putting the asterisk there instead of her actual email, she was able to capture not only emails that were sent to her work email address, but also emails sent to the company aliases she was on.
  3. She added a second filter that deleted irrelevant emails -- for example, all the daily and weekly digests she expected to receive, like metrics updates.
  4. When she returned, she strategically handled all her unread emails. For example, she searched for emails she wanted to respond to first by conducting key searches for her manager's email address.

Once these more time-sensitive messages are addressed, she blocked time to go through the remaining emails and respond only to the ones that were absolutely necessary. Here are the full instructions .

11) Block time to get back to inbox zero.

Dedicating specific chunks of time to get back to inbox zero isn't just for when you return from vacation. It should be something you tackle in short batches on a daily basis, and in larger chunks every week or so, depending how much new email you receive.

The purpose of batching email? So you aren't handling emails as they arrive. That can be a serious productivity killer, and can pull you away from projects and tasks that are more important than a perfectly clean inbox.

On a daily basis, limit yourself to dealing with new emails during fixed periods each day. For example, HubSpot Demand Generation Manager Amanda Sibley physically blocks off an hour in the morning and an hour in the evening on her calendar for getting her inbox in order. Do what works for you.

12) Use keyboard shortcuts.

To make the process of reading, replying to, archiving, and deleting emails a lot faster (and generally more enjoyable), take advantage of any keyboard shortcuts your email client offers. Here are tips for keyboard shortcuts in Gmail and Outlook. If you use a different email client, do a quick Google search for the name of your email client + "keyboard shortcuts."

Keyboard Shortcuts in Gmail:

First thing's first: You'll need to activate keyboard shortcuts. To do this:

  1. Click the gear icon in the upper right-hand corner and choose "Settings."
  2. Click the "General" tab, find "Keyboard shortcuts," and select "Keyboard shortcuts on." Scroll down and click "Save Changes."
  3. Then, go back to "Settings" via that gear icon, click on the "Labs" tab, and find "Custom keyboard shortcuts" (by Alan S). Choose "Enable." Scroll down and click "Save Changes."

Once custom keyboard shortcuts are turned on, a new tab will appear in your Settings called "Keyboard Shortcuts." Head over there to learn the default keyboard shortcuts and customize them if you'd like.

Keyboard Shortcuts in Outlook:

Outlook doesn't let you customize keyboard shortcuts, but they have a heck of a lot to choose from. Here's the full list , and below are some favorites:

  • Create a new message: ? + N (Mac); Ctrl + N (PC)
  • Send an open message: ? + Return (Mac); Ctrl + Return (PC)
  • Save an open message and store it in Drafts: ? + S (Mac); Ctrl + S (PC)
  • Forward a message: ? + J (Mac); Ctrl + J (PC)
  • Display the next message: Control + ]
  • Display the previous message: Control + [
  • Delete the selected message: Delete
  • Mark selected messages as read: ? + T (Mac); Ctrl + T (PC)

Looking for more ideas for gaining and maintaining control of your email? Here are 11 inbox organization tools to try, as well as four solutions to getting "inbox zero" based on your personality.

By Clarke McEwan July 2, 2025
Where are things at? Australian superannuation funds currently have about $400 billion invested in the US and tax concessions are currently available under existing tax treaties. This could change. A new bill, backed by the Trump administration and recently passed through the House of Representatives proposes higher taxes on countries seen to be discriminating against US businesses, including Australia. If the bill becomes law, Australian super funds could face higher taxes on US investments, directly affecting the long-term returns of super funds. The implications Even if you don’t have direct investments in the US, this matters. If your business is tied to superannuation funds or if you rely on consistent super returns for your retirement planning, changes like these can add pressure. It also adds a layer of uncertainty for Aussie businesses operating globally. As trade tensions rise and tax rules shift, doing business internationally becomes more complex and potentially more costly. Tax experts say these changes could override existing treaties between the US and Australia. And they’re not just aimed at big corporates, any individual or entity with US exposure could potentially be affected in some way. What’s being done? Industry groups including the Financial Services Council are calling on the Australian Government to step in and protect Australian investors through diplomatic and trade channels. Major super funds have already met with US lawmakers, reminding them that Australia is a significant source of capital for US markets and that strong partnerships go both ways. That said, this legislation is still working its way through Congress and faces pushback even from some Republicans. But as one US political expert said, ‘Bills that looked doomed have passed before.’ We live in hope but it’s not over yet. What can you do? Using John Howard’s barometer, for now we’re at the be alert but not alarmed stage. If you’re managing a business, planning your retirement, or investing overseas, this is a reminder of how global politics can impact your bottom line. Here’s what we recommend: • Stay informed. Tax rules can change quickly • Ensure your retirement planning is flexible enough to adjust if needed or talk to us to help you • Talk to us if you’ve got exposure to US investments, but you might need some input from a US tax specialist. There’s undoubtedly a bit to consider in the world of tax / finance at the moment, the environment’s changing at pace. You’re not alone in this though, as always please reach out if you have any questions and concerns. We’re here to help.
By Clarke McEwan July 2, 2025
Is there a shift away from trusts? In recent years, we have noticed a slight trend of businesses transitioning from trust structures to corporate entities. This shift is largely due to increasing scrutiny on how trusts are used and the growing complexities involved in managing trusts, particularly when it comes to documentation and compliance requirements. Trustees and directors of trustee companies are realising that they need to devote more time and resources to ensure compliance with evolving and complex regulations. One of the primary challenges in utilising trusts for business purposes is the need for timely and accurate decision making. Trustees are normally required to make decisions about distributions by the end of the financial year to prevent the profits of the trust from being taxed at penalty rates. This timing can be problematic as it might not align with the availability of complete financial information, especially for businesses that are actively trading. This can lead to difficulties in making informed decisions regarding the distribution of trust income and to achieve optimal tax outcomes. The ATO has also intensified its focus on trust arrangements, especially when it comes to the use of integrity rules which have formed part of the tax system for many years, but haven’t tended to be applied all that often. The risk of making mistakes and being detected is probably higher than ever before. All’s not lost (we’re here to help) While the landscape around trusts is evolving and the scrutiny is high, this doesn’t mean that trust structures don’t still have their place. With the right support (support that we can provide in conjunction with other experts) trusts can still offer advantages that other structures can’t. They can still be a useful platform for passive investment activities, estate planning and as part of a business structure. This isn’t the time to give up on trusts. But it is important to seek advice before setting up a trust to make sure it is the most appropriate option and to fully understand the advantages, disadvantages and practical issues that will need to be managed when using a trust structure.
By Clarke McEwan July 2, 2025
Finfluencers: bad tax advice could cost you Relying on this advice could not only leave you out of pocket but also expose you to ATO penalties, fines or in the worst case scenario - prosecution. What’s the problem? Many finfluencers make money by promoting financial products on behalf of companies, which means that they don’t necessarily have your best interests in mind when sharing information or insights. Finfluencers aren’t always qualified to provide advice on tax or financial products. You just can’t expect to receive solid, reliable or tailored guidance. Unfortunately, we’re seeing some influences share tax hacks that are either completely false or apply only in extremely limited situations. The ATO and some of the accounting professional bodies have sounded the alarm on some recent false claims, including: • Claiming your pet as a work related guard dog • Writing off luxury handbags as laptop bags • Deducting fuel costs without any documentation • Trying to claim swimwear as a work uniform These kinds of suggestions might sound plausible but following them could get you into serious trouble. The ATO uses sophisticated data matching tools to detect suspicious or inflated claims. If your deductions don’t meet the legal criteria, this could trigger an audit and if mistakes are found, the consequences can include: • An increased tax liability • Interest charges • Fines • A criminal record and in the most serious cases, imprisonment. Here’s how to stay safe and tax smart: • If it sounds too good to be true, it probably is. Dodgy deduction tips on social media are best ignored, at least until they can be verified. • Stick to trusted sources. For official tax guidance, visit ato.gov.au. • Don’t risk your business or personal reputation for a quick deduction. If you aren’t sure, please reach out to us and we can help you stay compliant, no filters or hashtags!
By Clarke McEwan July 2, 2025
What are the interest charges? There are two main types of interest that are charged by the ATO. These are: • General Interest Charge (GIC) : This applies when you pay your tax liability late. The ATO applies GIC to encourage tax liabilities to be paid on time and ensure taxpayers who pay late don’t have an unfair advantage over taxpayers who pay on time. GIC is calculated on a daily compounding basis on the overdue amount. The GIC annual rate for the July – September 2025 quarter is 10.78%. • Shortfall Interest Charge (SIC) : This is applied when there is a shortfall in tax paid because of an amendment or correction to your tax assessment. SIC is also calculated on a daily compounding basis. The SIC annual rate for the July – September 2025 quarter is 6.78%. The ATO applies SIC to the tax shortfall amount for the period between when it would have been due and when the assessment is corrected. What’s changing? Historically, both GIC and SIC amounts could be claimed as a deduction. This has meant that the net after-tax cost of the interest charges has been reduced for taxpayers who have a positive income tax liability for the relevant income year. However, the Government has passed legislation to ensure that GIC and SIC amounts incurred on or after 1 July 2025 are no longer deductible, even if the interest relates to a tax debt that arose before this date. As these interest charges are no longer deductible, this means that the after-tax impact of the charges is higher for many taxpayers. The impact becomes greater as your tax rate increases. For example, let’s take a look at two individuals who have the same level of tax debt owed to the ATO and the same level of tax debt owed to the ATO and the same GIC liability of $1,000 for a particular income year: • Sally is a high income earner and subject to a 45% marginal tax rate (ignoring the Medicare levy). Under the old rules the net cost of the interest charge was only $550 because she could claim a deduction for the GIC amount and this reduced her income tax liability by $450. Under the new rules no deduction is available and the full cost to Sally will be $1,000. • Adam is subject to a 30% marginal tax rate (again, ignoring the Medicare levy). Under the old rules the net cost of the interest charge was $700 because he could reduce his income tax liability by $300 by claiming a deduction for the GIC amount. As with Sally, under the new rules no deduction is available for the GIC and the full cost to Adam is $1,000. What can I do to minimise the impact of this change? The simple answer is to pay down ATO debt as quickly as possible. As you can see, the GIC rate is relatively high and continues to accrue on a daily basis until the debt is paid off. The faster you can pay off that debt, the lower the interest charges that will accrue. If you can’t afford to pay off your ATO debt in the short term then you might want to explore other options, including whether you would be better off borrowing money from another source at a lower interest rate to pay off the ATO debt. In some cases it is possible to claim a deduction for interest accruing on a loan that is used to pay tax debts, although this is normally only possible if the debt arose from business activities. It isn’t normally possible to claim a deduction for interest accruing on a loan that is used to pay a tax debt that arose from investment or employment activities. While the ATO will sometimes allow taxpayers to enter into a payment plan so that tax debts can be paid through instalments, tax debts that are subject to a payment plan still accrue GIC. On a more proactive basis, a better option is to plan ahead to ensure that upcoming tax payments can be made on time. This will sometimes mean setting aside funds regularly for tax instalments, GST, PAYG withholding and other amounts that need to be paid to the ATO. Keeping these amounts separate will help to ensure you’re ready when the ATO bill arrives. If you're currently carrying tax debt or need help staying ahead of your obligations, we're here to help. Let’s work together on a strategy that keeps you compliant and protects your bottom line.
By Clarke McEwan July 2, 2025
How does it work? While we are waiting to see whether the measure will become law, let’s assume for the moment that the Government passes legislation which is consistent with the Government’s announcements to date. If so: • If your TSB is over $3 million at 30 June, a portion of your annual superannuation earnings above that threshold will be taxed at an additional 15%. • The tax is assessed to you personally and can be paid from your super or your own funds. • Superannuation earnings for this purpose reflect the increase in your net super balance for the year, adjusted for certain contributions (eg, inheritance via death benefit pension) and withdrawals. • Some exclusions apply: children on super pensions, structured settlements (personal injury), and the deceased. It is important to remember that your TSB is the aggregate of all Australian superannuation interests (including balances with APRA funds, SMSFs and defined benefit schemes) held at the end of the income year. If the start date is 1 July 2025, then the first test date will be 30 June 2026. An individual’s TSB at this date, and each following 30 June, will determine whether they will have a Division 296 tax liability for that income year. Only where the individual has a TSB on 30 June in excess of $3 million will they have a Division 296 tax liability for that income year. Examples Sam’s account • 30 June super balance: $4 million. • Annual growth: $120,000. • Portion above $3m: ($4m–$3m)/$4m = 25% • Taxable earnings: $120,000 x 25% = $30,000 • Extra tax: $30,000 x 15% = $4,500 Lisa’s inheritance • Lisa’s balance rises from $2m to $4.5m after receiving a death benefit pension. • Only new investment growth (not the transferred amount) is taxed as earnings, but a total balance over $3m means she may still have a liability. What can you do? • Review your super fund liquidity and cashflow planning for future tax payments • Ensure your asset valuations are up to date • Estimate your combined super balances and plan for any large transactions • Document asset values, especially for SMSF members • Seek tailored professional advice before making any changes While we are waiting to see whether the legislation passes through Parliament and whether any significant amendments or adjustments are made to the proposed measures, if you have any questions or concerns around this in the meantime, reach out – we’re here to help.
Leveraging Xero for Medical Practices: The Importance of Monthly Bank Reconciliation
By Clarke McEwan June 12, 2025
Leveraging Xero for Medical Practices: The Importance of Monthly Bank Reconciliation In the evolving world of financial management, the use of cloud-based accounting software like Xero has transformed how businesses, including medical practices, handle their finances. For healthcare providers in Australia, maintaining accurate financial records is crucial, not only for compliance but also for ensuring business efficiency and growth. One of the fundamental accounting processes that support this is regular bank reconciliation. Why Choose Xero for Your Medical Practice? Xero is a user-friendly, cloud-based accounting software designed to simplify day-to-day financial operations. Here are some key reasons why medical practices are increasingly adopting Xero: Streamlined Billing and Invoicing : Xero allows for easy creation and management of invoices, ensuring that patients are billed correctly and efficiently. Real-Time Financial Overview : With Xero, you can access your financial data anytime, anywhere, providing you with a real-time snapshot of your practice's financial health. Integration with Other Systems : Xero integrates seamlessly with a plethora of healthcare management systems, reducing manual data entry and enabling smooth workflow. Efficient Payroll Handling : Automate payroll processing within your practice, helping you manage employee payments and relevant compliance efficiently. The Significance of Regular Bank Reconciliation Bank reconciliation is the process of aligning the records in your practice's accounting system with the corresponding information on your bank statement to ensure both sets of records are accurate. Here’s why doing this every month is vital: 1. Error Detection and Correction Bank reconciliation allows you to spot any discrepancies between your records and the bank's data. This includes identifying double payments, missed transactions, or bank errors that could cost your practice a significant amount if left unchecked. 2. Fraud Prevention By regularly reconciling your accounts, you create an opportunity to detect early signs of fraudulent activity or unauthorized transactions, safeguarding your practice’s funds. 3. Cash Flow Management Accurate reconciliation ensures that your cash flow statement reflects the true financial state of your practice, helping you plan for any financial commitments and investments with confidence. 4. Compliance and Reporting Regular reconciliation ensures your financial statements are accurate, facilitating smoother tax filing and adherence to Australian financial regulations. 5. Financial Decision-Making When reconciled correctly, your financial data becomes a reliable foundation for making strategic business decisions, such as expanding your practice or acquiring new equipment. Incorporating Xero into Your Routine To maximize the benefits of Xero for your medical practice: Schedule Monthly Reconciliation : Set aside dedicated time each month to complete your bank reconciliations without fail. Leverage Automation : Use Xero’s bank feeds to automate transaction imports, which makes the matching and reconciliation process quicker and more efficient. Stay Informed : Regularly review reports generated by Xero to keep abreast of your practice’s financial performance and trends. Consult with Professionals : Collaborate with your accountant or financial advisor to ensure that your reconciliation processes are optimized and aligned with best practices. In conclusion, adopting Xero and maintaining regular bank reconciliations in your medical practice are not merely about staying compliant; they are essential components of robust financial management. They ensure your practice operates smoothly and is prepared for growth, making them indispensable tools in today’s healthcare landscape. Discover how our accounting services can further enhance your financial management processes. Get in touch with us today for tailored solutions to meet the unique needs of your medical practice. To arrange a no obligation meeting please use the link here
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