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  "documentTitle": "Zebra Technologies Corp. (ZBRA)",
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  "authorName": "Spruce Point Capital Management",
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  "presentationDate": "2024-08-08 00:00:00",
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  "notes": "Highlights specific text changes in green to draw attention to accounting policy shifts.",
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      "kind": "callout",
      "text": "Spruce Point believes it is a classic red flag when a company changes its inventory accounting policy language. In this case, we observe that Zebra now calls out the non-cancellable purchase commitments as encompassing provisions for excess inventory.",
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      "text": "Sources: 2023 and 2022 10-K",
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      "text": "Changes Made To Inventory Accounting Policy Language",
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