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      "text": "Taking actions to increase efficiencies and improve cost structure\nInvesting in fuel cell R&D and in-house production",
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      "text": "1. Includes $22.0 million in legal loss contingency related to SEC investigations & other litigations accrued in Q2 2023\n2. R&D expense is subject to availability and price volatility of hydrogen\n3. Includes $7.0 million payment as part of potential SEC settlement, expected to be paid in the third quarter of 2023",
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