ABC Rentals of San Antonio, Inc. - Page 31

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          materially from 1987 and 1988 data, we hold that under these                
          circumstances petitioners did not have to make an adjustment to             
          the rental units' costs for salvage value.                                  
               To reflect the foregoing,                                              
                                             Decisions will be entered                
                                        under Rule 155.                               


































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