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[null,null,null,"SUBTOTALS  ",null,null,null,null,null,null,null,null,{"$f":"IF(M139=\"\",\"\",IF(OR(M156=\"\", M156=\"LS\", M156=\"LUMP\"),IF(SUM(COUNTIF(M157:M177,\"LS\")+COUNTIF(M157:M177,\"LUMP\"))>0,\"LS\",\"\"),IF(SUM(M157:M177)<>0,SUM(M157:M177),\"\")))","v":""},"","","","","","","","","","","","","","","","",""]
[null,"Total",null,"TOTALS CARRIED TO GENERAL SUMMARY  ",null,null,null,null,null,null,null,null,{"$f":"IF(M139=\"\",\"\",IF(M178=\"LS\",\"LS\",IF(M178<>\"\",ROUNDUP(M178,0),\"\")))","v":""},"","","","","","","","","","","","","","","","",""]