| http://www.w3.org/ns/prov#value | - a sale or other facilities or merger of interests, the showing specified under paragraph (c) of this section shall be submitted and include an additional exhibit that: (1) Discloses complete details as to the sale of facilities or merger of interests; (2) Segregates clearly by an itemized accounting, the amount of consideration involved in the sale of facilities or merger of interests; and (3) De
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