
GITNUXSOFTWARE ADVICE
Business FinanceTop 10 Best Effort Reporting Software of 2026
Discover top 10 effort reporting software to streamline workflows. Compare features, find the best fit for your team.
How we ranked these tools
Core product claims cross-referenced against official documentation, changelogs, and independent technical reviews.
Analyzed video reviews and hundreds of written evaluations to capture real-world user experiences with each tool.
AI persona simulations modeled how different user types would experience each tool across common use cases and workflows.
Final rankings reviewed and approved by our editorial team with authority to override AI-generated scores based on domain expertise.
Score: Features 40% · Ease 30% · Value 30%
Gitnux may earn a commission through links on this page — this does not influence rankings. Editorial policy
Editor’s top 3 picks
Three quick recommendations before you dive into the full comparison below — each one leads on a different dimension.
Jira Software
Sprint burndown charts driven by story points and work log updates
Built for teams tracking effort with Agile sprints and Jira issue workflows.
Tempo Timesheets
Jira worklog linking with approvals for controlled, audit-friendly time reporting
Built for teams using Jira that need structured effort reporting with approvals.
Microsoft Project
Resource Usage view for monitoring assigned work by resource across the schedule
Built for project teams needing resource-effort reporting tied to detailed schedules.
Related reading
Comparison Table
This comparison table evaluates effort reporting tools used for tracking work, capturing time and progress, and building reporting views across teams. Tools covered include Jira Software, Tempo Timesheets, Microsoft Project, Smartsheet, Airtable, and similar platforms so readers can compare capabilities, integrations, and workflow fit for their reporting needs.
| # | Tool | Category | Overall | Features | Ease of Use | Value |
|---|---|---|---|---|---|---|
| 1 | Jira Software Tracks effort via issues and workflow states so teams can plan, estimate, and report progress on work items. | enterprise tracking | 8.6/10 | 9.0/10 | 8.3/10 | 8.3/10 |
| 2 | Tempo Timesheets Adds timesheets and effort reporting to Jira so teams can log work and analyze effort at project, team, and user levels. | Jira effort add-on | 8.2/10 | 8.6/10 | 7.9/10 | 7.8/10 |
| 3 | Microsoft Project Manages project plans with schedules and effort estimation so teams can report progress against planned work. | project planning | 7.3/10 | 7.8/10 | 6.7/10 | 7.4/10 |
| 4 | Smartsheet Uses sheets, dashboards, and work-management templates to collect effort inputs and generate reporting views. | spreadsheet analytics | 7.8/10 | 8.3/10 | 7.6/10 | 7.2/10 |
| 5 | Airtable Builds custom work databases and dashboards to capture estimated and actual effort and report on delivery outcomes. | custom reporting | 8.3/10 | 8.8/10 | 7.9/10 | 8.1/10 |
| 6 | WorkBoard Visualizes work and strategy execution to report effort and progress through configurable planning workflows. | portfolio execution | 8.1/10 | 8.6/10 | 7.8/10 | 7.9/10 |
| 7 | ClickUp Tracks tasks with assignees, statuses, and custom fields so teams can report effort and throughput across projects. | all-in-one work management | 8.1/10 | 8.6/10 | 7.8/10 | 7.9/10 |
| 8 | Asana Manages tasks and projects with reporting dashboards so teams can track effort-related fields and progress. | work management | 8.1/10 | 8.3/10 | 8.6/10 | 7.4/10 |
| 9 | Toggl Track Captures time and converts it into effort reports by project, client, or tags for analytics and export. | time tracking | 8.2/10 | 8.4/10 | 8.6/10 | 7.6/10 |
| 10 | Harvest Tracks time and generates effort and utilization reports for teams and clients with project-level breakdowns. | time tracking | 7.9/10 | 8.0/10 | 8.3/10 | 7.2/10 |
Tracks effort via issues and workflow states so teams can plan, estimate, and report progress on work items.
Adds timesheets and effort reporting to Jira so teams can log work and analyze effort at project, team, and user levels.
Manages project plans with schedules and effort estimation so teams can report progress against planned work.
Uses sheets, dashboards, and work-management templates to collect effort inputs and generate reporting views.
Builds custom work databases and dashboards to capture estimated and actual effort and report on delivery outcomes.
Visualizes work and strategy execution to report effort and progress through configurable planning workflows.
Tracks tasks with assignees, statuses, and custom fields so teams can report effort and throughput across projects.
Manages tasks and projects with reporting dashboards so teams can track effort-related fields and progress.
Captures time and converts it into effort reports by project, client, or tags for analytics and export.
Tracks time and generates effort and utilization reports for teams and clients with project-level breakdowns.
Jira Software
enterprise trackingTracks effort via issues and workflow states so teams can plan, estimate, and report progress on work items.
Sprint burndown charts driven by story points and work log updates
Jira Software stands out with issue-centric planning that connects effort tracking to workflow status changes across teams. It supports time tracking fields, estimates, and sprint-based reporting in Scrum and Kanban boards. Effort can be visualized through burndown charts, sprint reports, and dashboards using filters and automation rules.
Pros
- Structured issue fields for estimates and time tracking
- Scrum and Kanban boards link effort to workflow states
- Dashboards and reports built from saved filters and queries
- Automation rules reduce manual effort updates during execution
Cons
- Effort reporting depends on consistent data entry by teams
- Custom effort metrics require configuration and careful field modeling
- Cross-team effort rollups can be complex without disciplined project structure
Best For
Teams tracking effort with Agile sprints and Jira issue workflows
More related reading
Tempo Timesheets
Jira effort add-onAdds timesheets and effort reporting to Jira so teams can log work and analyze effort at project, team, and user levels.
Jira worklog linking with approvals for controlled, audit-friendly time reporting
Tempo Timesheets stands out for effort reporting tightly integrated with Jira, linking time entries to issues and project workflows. It supports daily and weekly time capture, approvals, and reporting that can roll up effort by team, project, or issue status. Advanced controls include billable and non-billable tracking plus configurable worklogs to match how teams log time. The overall experience is geared toward teams already standardizing on Jira for planning and delivery.
Pros
- Deep Jira integration keeps effort attached to issues and project context
- Approvals and structured worklog flows reduce reporting inconsistencies
- Flexible reporting supports time breakdowns by team, project, and work item
Cons
- Best outcomes depend on strong Jira configuration and discipline
- Cross-system effort tracking outside Jira requires extra setup and governance
- Sophisticated reporting often takes time to tune to specific workflows
Best For
Teams using Jira that need structured effort reporting with approvals
Microsoft Project
project planningManages project plans with schedules and effort estimation so teams can report progress against planned work.
Resource Usage view for monitoring assigned work by resource across the schedule
Microsoft Project stands out for its schedule-first approach with detailed task and resource planning that directly supports effort reporting. It enables assigning resources to tasks, tracking work, and using views like Gantt and resource usage to report planned versus actual effort. Reporting is strengthened by export-ready outputs and integration with Microsoft 365 where project data can flow into broader work management. The tool’s strength is rigorous scheduling and workload accounting rather than lightweight timesheet-style capture.
Pros
- Work and resource assignments tie effort to schedule tasks
- Resource usage and Gantt views make effort patterns easy to review
- Project integration with Microsoft 365 supports cross-tool reporting
Cons
- Effort reporting setup is complex for teams without scheduling discipline
- Lightweight timesheet-style capture is not the primary workflow
- Advanced reporting needs manual configuration and data shaping
Best For
Project teams needing resource-effort reporting tied to detailed schedules
Smartsheet
spreadsheet analyticsUses sheets, dashboards, and work-management templates to collect effort inputs and generate reporting views.
Automated Workflows that update effort fields and notify stakeholders
Smartsheet distinguishes itself with spreadsheet-like configuration paired with automated workflow execution for effort reporting. Teams track planned versus actual work using customizable sheets, views, and dashboards that support rollups across projects and departments. It also integrates with collaboration tools and offers conditional automation so effort updates can flow to dependent reports without manual re-entry.
Pros
- Spreadsheet-style effort tracking with flexible formulas and cross-sheet rollups
- Automation workflows push effort updates to dependent views and approvals
- Dashboards visualize planned versus actual effort across programs and teams
Cons
- Complex sheet logic can become hard to maintain across large portfolios
- Effort reporting governance can require careful permission and template discipline
- Reporting customization is powerful but slower to iterate than dedicated BI tools
Best For
Project teams needing spreadsheet-based effort reporting with automation
Airtable
custom reportingBuilds custom work databases and dashboards to capture estimated and actual effort and report on delivery outcomes.
Rollup fields that aggregate effort estimates from related records
Airtable stands out with spreadsheet-like interfaces backed by a relational data model and configurable views. It supports effort reporting through task and ticket tracking, custom fields, and rollups that summarize work across linked records. Reporting is strengthened by dashboards, calendar and Kanban views, and automations that update status and estimates when tasks change.
Pros
- Relational tables support mapping work to teams, projects, and deliverables
- Rollups aggregate effort estimates across linked tasks and subtasks
- Dashboards and multiple views make status and effort trends easy to scan
- No-code automations update estimates and statuses from field changes
Cons
- Complex effort models require careful schema design to avoid duplicated logic
- Reporting depth depends on how well the workspace data model is built
- Collaborative workflows can feel heavy when many users edit the same tables
- Advanced reporting needs scripting or external tooling for polished metrics
Best For
Teams tracking effort across linked work items with flexible, no-code reporting
WorkBoard
portfolio executionVisualizes work and strategy execution to report effort and progress through configurable planning workflows.
WorkBoard's initiative alignment that connects effort estimates to strategic execution through roadmaps
WorkBoard stands out with structured work intake and configurable prioritization that turns effort reporting into a governed process. Teams can capture effort estimates, align them to strategic initiatives, and track progress against defined goals across roadmaps. The system supports iterative planning through recurring updates tied to specific work items rather than one-time spreadsheets.
Pros
- Configurable intake and workflow makes effort reporting tied to real work items
- Initiative alignment links effort estimates to strategic goals
- Roadmap and progress views support ongoing effort tracking
- Recurring planning structure reduces reliance on manual spreadsheet updates
Cons
- Setup and configuration require careful alignment to reporting needs
- Effort reporting depth can feel limited without strong process discipline
- Reporting customization can be slower to adjust as planning models evolve
Best For
Teams managing initiatives that need governed effort reporting and visibility
ClickUp
all-in-one work managementTracks tasks with assignees, statuses, and custom fields so teams can report effort and throughput across projects.
Time Tracking with Workload and Capacity views to connect tracked effort to planning
ClickUp stands out with tightly integrated work management that ties effort reporting to tasks, projects, and views. It supports time tracking, workload and capacity planning views, and custom fields that can capture effort estimates and actuals. Reporting is handled through dashboards, recurring views, and flexible filters, which helps teams track effort across teams and statuses.
Pros
- Time tracking and effort fields link actual work to specific tasks and owners.
- Custom dashboards and saved views provide actionable effort reporting across projects.
- Workload and capacity views help balance planned versus actual effort trends.
Cons
- Effort reporting setups require careful configuration of custom fields and workflows.
- Advanced reporting across many teams can feel complex without disciplined naming and tagging.
- Time tracking accuracy depends on consistent user behavior and task assignment.
Best For
Teams needing task-based effort tracking with workload visibility and dashboard reporting
Asana
work managementManages tasks and projects with reporting dashboards so teams can track effort-related fields and progress.
Timeline view combined with custom fields to report planned versus current work states
Asana stands out with highly visual work management using boards, timelines, and task views that make effort allocation easy to scan. Teams can capture time estimates and track progress through statuses, assignees, and dependencies across projects. Effort reporting is supported through reporting dashboards, custom fields for effort categories, and search for work tagged by team or initiative.
Pros
- Visual boards and timelines make effort tracking immediately legible
- Custom fields and labels support consistent effort categorization across teams
- Dashboards and filters enable effort reporting by status, owner, or initiative
Cons
- Built-in reporting does not provide detailed time-per-effort aggregates out of the box
- Effort tracking depends on disciplined use of custom fields and task updates
- Advanced effort analytics often require add-ons or external time data
Best For
Teams needing visual workflow tracking with structured effort fields
Toggl Track
time trackingCaptures time and converts it into effort reports by project, client, or tags for analytics and export.
Track time with tags and projects, then generate detailed report views and timesheets
Toggl Track stands out with a fast time-tracking-first workflow that turns effort capture into actionable reports. It supports project-based tracking with tags and detailed reports like timesheets, summaries, and drill-down views. Team-level rollups and export-friendly reporting help coordinate effort across multiple workstreams.
Pros
- One-click start and stop tracking reduces effort reporting friction
- Project and tag structures support consistent effort categorization
- Reports offer filters, drill-down views, and timesheet-style outputs
- Exports and integrations fit effort reporting into existing workflows
Cons
- Effort-only reporting is limited without disciplined project and tag setup
- Advanced forecasting and capacity planning require external tooling
- Report customization can feel constrained for highly specific metrics
Best For
Teams tracking effort by project and tags with reporting and exports
Harvest
time trackingTracks time and generates effort and utilization reports for teams and clients with project-level breakdowns.
Timesheet approvals and reporting built around project and client work breakdown
Harvest stands out with time tracking plus project and client reporting designed for effort reporting. Users capture time in a web timer, manual timesheets, and reports that break down work by project, task, and person. It also supports invoicing-oriented exports and data integrations that keep effort reporting connected to real delivery work.
Pros
- Fast timer and timesheet entry supports consistent effort logging
- Project and client reporting slices time by team, project, and period
- Automated reminders reduce missed entries and cleanup work
- Integrations connect effort data to common work and identity tools
Cons
- Limited built-in effort workflows beyond time logging and reporting
- Task-level reporting depends on how work is structured inside Harvest
- Advanced planning and approvals require external process tooling
Best For
Teams tracking time to projects and clients with lightweight reporting
Conclusion
After evaluating 10 business finance, Jira Software stands out as our overall top pick — it scored highest across our combined criteria of features, ease of use, and value, which is why it sits at #1 in the rankings above.
Use the comparison table and detailed reviews above to validate the fit against your own requirements before committing to a tool.
How to Choose the Right Effort Reporting Software
This buyer’s guide explains how to select Effort Reporting Software for planning, tracking, and reporting work effort. It covers Jira Software, Tempo Timesheets, Microsoft Project, Smartsheet, Airtable, WorkBoard, ClickUp, Asana, Toggl Track, and Harvest with feature-level selection criteria.
What Is Effort Reporting Software?
Effort Reporting Software captures estimated and actual effort so teams can report progress against plans, workflow stages, and strategic initiatives. It solves problems like inconsistent effort updates, missing context between work and effort, and weak rollups from work items to dashboards. Tools like Jira Software connect effort reporting to issue workflows and sprint reporting. Tools like Tempo Timesheets extend Jira with structured time capture and approvals tied to Jira worklogs.
Key Features to Look For
Effort reporting only becomes reliable when captured data stays connected to the work objects, workflow states, and dashboards that stakeholders use.
Workflow-state effort reporting inside issue or task systems
Jira Software links effort to workflow states through Scrum and Kanban boards so effort reporting reflects actual delivery status. ClickUp ties time tracking and effort fields to tasks and statuses so workload and effort reporting stays aligned to execution.
Sprint or roadmap views driven by planning updates
Jira Software provides sprint burndown charts driven by story points and work log updates, which turns effort into a live planning signal. WorkBoard supports roadmap and progress views that connect recurring planning updates to initiatives.
Timesheet-style time capture with approvals and audit-friendly controls
Tempo Timesheets adds time capture to Jira with approvals, which helps control what counts as reported effort. Harvest provides timesheet approvals and reporting built around project and client breakdowns.
Rollups that aggregate effort across linked work records
Airtable rollup fields aggregate effort estimates from related records, which enables multi-level effort reporting from tasks to deliverables. Smartsheet rollups across sheets and views support planned versus actual effort reporting across programs and departments.
Automation that keeps effort fields and stakeholder views synchronized
Smartsheet automated workflows update effort fields and notify stakeholders so effort reporting changes propagate to dependent views. Airtable automations update estimates and statuses when task fields change so dashboards stay current.
Resource and capacity reporting tied to schedules or allocations
Microsoft Project uses a Resource Usage view to monitor assigned work by resource across the schedule, which supports planned versus actual workload review. ClickUp includes Workload and Capacity views that help balance planned versus actual effort trends.
How to Choose the Right Effort Reporting Software
Selection should start with how effort data must map to planning objects like issues, tasks, schedules, projects, clients, or initiatives.
Match the effort model to the work system already used by the team
If Jira is the system of record for delivery, Jira Software supports time tracking fields, estimates, and sprint-based reporting in Scrum and Kanban boards. If Jira time capture with approvals is required, Tempo Timesheets attaches Jira worklogs to approvals for controlled effort reporting.
Choose reporting visuals that reflect the planning rhythm the organization uses
For sprint-based teams, Jira Software delivers sprint burndown charts driven by story points and work log updates. For initiative-driven teams, WorkBoard connects effort estimates to strategic goals through initiative alignment and roadmap progress views.
Decide between lightweight time reporting and schedule-first workload accounting
If effort reporting centers on timesheet entry and approval workflows, Harvest and Toggl Track focus on time capture that converts into project and tag reports. If effort reporting must follow resource allocations and schedule structure, Microsoft Project provides resource assignments and Resource Usage views for assigned work across the schedule.
Ensure the tool can aggregate effort upward without rebuilding spreadsheets or dashboards
Airtable rollup fields aggregate effort estimates across linked records, which supports structured rollups without duplicating calculations across dashboards. Smartsheet uses customizable sheets and dashboards that roll up planned versus actual effort across multiple projects and departments.
Verify that automation exists to prevent effort reporting drift
Smartsheet automated workflows update effort fields and notify stakeholders when dependent values change. Jira Software automation rules reduce manual updates during execution, while Airtable automations update estimates and statuses from field changes.
Who Needs Effort Reporting Software?
Effort Reporting Software benefits teams that must turn work entry behavior into consistent, stakeholder-ready effort reporting.
Agile teams that report effort by sprint using Jira workflows
Jira Software fits teams that plan in Scrum and Kanban and need effort tied to workflow states for dashboards and sprint reporting. Tools like Jira Software become especially effective when story points and work log updates drive sprint burndown charts.
Jira teams that require controlled time reporting with approvals
Tempo Timesheets suits teams that need structured Jira worklog linking with approvals to reduce reporting inconsistencies. This is a fit when effort reporting must roll up by team, project, or issue status using time entries attached to Jira context.
Project teams that manage effort through scheduling, resources, and workload accounting
Microsoft Project is a strong fit for teams that plan with schedules, assign resources to tasks, and want effort review through Resource Usage and Gantt views. This approach supports planned versus actual effort patterns based on the allocation structure.
Teams that need spreadsheet-like configuration with automation and dashboard rollups
Smartsheet works well for teams that want sheet-based effort inputs with conditional automation that updates effort fields in dependent reports. Airtable also fits teams that want relational no-code work databases with rollup fields and automations for effort and status updates.
Initiative and roadmap teams that report effort against strategic goals
WorkBoard fits teams that align effort estimates to strategic initiatives and track progress through roadmaps. This suits recurring planning workflows where effort reporting depends on ongoing updates tied to work items.
Task-centric teams that need workload and capacity reporting from time tracking
ClickUp is built for task-based effort capture with time tracking and workload plus capacity views for balancing planned versus actual trends. It also supports custom dashboards and saved views that filter effort by assignee, status, and project.
Teams that need visual workflow tracking with effort categorization
Asana fits teams that want boards and timelines that make effort allocation easy to scan using custom fields. The timeline view paired with structured effort categories supports planned versus current work state reporting.
Teams that capture effort quickly with tags and projects for analytics and exports
Toggl Track fits teams that want fast one-click time tracking mapped to projects and tags for detailed timesheet-style reports. It works when effort reporting prioritizes exports, drill-down views, and tag-based categorization.
Teams that track time to projects and clients with lightweight effort workflows
Harvest fits teams that need timesheet entry, project and client reporting breakdowns, and automated reminders to keep entries complete. This is ideal when effort reporting is primarily about time to client work rather than complex workflow state modeling.
Common Mistakes to Avoid
Effort reporting tools fail most often when teams build reporting on fragile data entry, weak configuration, or missing rollup discipline.
Building effort reporting on inconsistent field usage
Jira Software depends on consistent data entry for estimates and time tracking fields, and effort reporting quality degrades without disciplined updates. ClickUp and Asana also rely on disciplined use of custom fields and task updates to keep effort categories and statuses meaningful.
Under-scoping the configuration work needed for custom effort metrics
Jira Software requires careful configuration and field modeling for custom effort metrics, which can slow rollout when reporting requirements are not mapped early. Airtable also needs careful schema design to avoid duplicated logic in complex effort models.
Expecting rich cross-system effort reporting without governance
Tempo Timesheets can require extra setup for effort tracking outside Jira, which makes cross-system rollups harder without clear governance. Tools like Toggl Track and Harvest can produce accurate reports when project and tag structures stay consistent, but they offer limited built-in workflow depth beyond time logging.
Letting rollups sprawl across sheets or records without ownership
Smartsheet complex sheet logic can become hard to maintain across large portfolios if template and permission discipline is not enforced. Airtable rollups and dashboards succeed when related records and rollup fields are modeled cleanly and maintained by defined owners.
How We Selected and Ranked These Tools
we score every tool on three sub-dimensions, features with weight 0.4, ease of use with weight 0.3, and value with weight 0.3. The overall rating is computed as overall = 0.40 × features + 0.30 × ease of use + 0.30 × value. Jira Software separates from lower-ranked tools because its effort reporting connects directly to workflow execution through Scrum and Kanban reporting and it includes sprint burndown charts driven by story points and work log updates. Microsoft Project stays closer to the schedule-first side with resource assignments and Resource Usage views, while tools like Toggl Track emphasize fast time capture with tags and export-friendly timesheet reporting.
Frequently Asked Questions About Effort Reporting Software
Which effort reporting tool best matches an Agile workflow with sprint burndown?
Jira Software is the closest match because sprint burndown charts update from story points and work log changes inside Scrum and Kanban boards. Tempo Timesheets complements it by linking time entries to Jira issues with approvals and rollups by team or issue status.
What tool fits teams that need approved time records tied to work items?
Tempo Timesheets is built for approval-driven effort reporting because Jira worklogs can be controlled and reported at the issue level. Harvest also supports timesheet-oriented workflows with reporting broken down by project, task, and person.
Which option supports planned vs actual effort using scheduling and resource accounting?
Microsoft Project fits schedule-first organizations because it assigns resources to tasks and reports planned vs actual effort via views like Resource Usage and Gantt-based tracking. Smartsheet can also compare planned vs actual work through customizable sheets and dashboards, but it follows a spreadsheet-and-automation model rather than rigorous scheduling.
Which tool is best for spreadsheet-style effort reporting with automated rollups across departments?
Smartsheet is designed for that pattern because teams can build effort reports using sheets, views, and dashboards with conditional automation that updates dependent reporting. Airtable supports similar rollups through relational links and rollup fields, with dashboards and Kanban or calendar views for reporting.
Which effort reporting tool works well when effort data must roll up from linked tasks and tickets?
Airtable excels because rollup fields aggregate effort estimates from related records inside a relational data model. Jira Software and Tempo Timesheets achieve rollups through Jira issue hierarchies and status filters, with effort visuals like sprint reports and dashboards.
Which tool enforces governed effort intake tied to strategic initiatives and roadmaps?
WorkBoard is tailored for governed effort reporting because it aligns effort estimates to initiatives and tracks progress against goals on roadmaps. Jira Software can enforce workflow discipline through issue types and board rules, but WorkBoard focuses on initiative alignment as a first-class workflow.
Which option provides strong capacity and workload visibility for planners?
ClickUp supports workload and capacity planning views tied to time tracking and task assignments, with dashboards that filter effort across projects and statuses. Microsoft Project also provides workload accounting through resource-oriented views like Resource Usage, driven by the schedule.
Which tool is best when effort reporting must be visual and easy to scan for managers?
Asana is effective for visual scanning because boards, timelines, and task views make planned effort and progress by status and assignee easy to review. Jira Software also supports visual effort reporting through dashboards and sprint burndown charts driven by work log updates.
What tool is best for fast time capture using tags and detailed drill-down reporting?
Toggl Track fits teams that want time-tracking-first capture because it records time against projects and tags and then generates timesheets and drill-down reports. Harvest also centers on time capture and produces project and client breakdowns for effort reporting, including exports oriented toward invoicing.
What common integration pattern should teams expect when moving effort reporting from spreadsheets to work management?
Teams using Jira typically standardize on Jira Software plus Tempo Timesheets so time entries flow into issue context and reporting stays synchronized through Jira workflows. Teams moving toward resource-heavy planning often switch to Microsoft Project for schedule-based accounting or to Smartsheet and Airtable for automated spreadsheet-style rollups that feed dashboards.
Tools reviewed
Referenced in the comparison table and product reviews above.
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