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out of fashion. Accordingly, we hold that the burden of proof
remains with petitioner as to the ninth ground.
10. Earthquake
Petitioner states that it reasonably accumulated $300,000
during each of the years in issue to protect against earthquake
damage to the Costa Rican facility. Petitioner states that Costa
Rica lies upon an extremely active fault line and that
earthquakes are frequent. Petitioner notes that an earthquake
severely damaged a house that petitioner provides for its
managers.
Respondent argues that petitioner's discussion of its
potential exposure to earthquake damage is vague and speculative.
Respondent contends that petitioner has not presented any
information on its past loss experience because of earthquakes or
whether its manufacturing facility has ever suffered earthquake
damage. Respondent argues that petitioner fails to provide
details about the extent of the damage to the managers' house,
the cost to repair the damage, whether earthquake insurance was
available, and the date that the damage occurred.
We hold that petitioner has not disclosed in its statement
sufficient details to permit respondent to prepare for trial.
Petitioner's discussion of its potential liability exposure is
vague and speculative. Petitioner has not presented any facts
about its loss experience or the loss experience of comparable
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