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The pollution prevention and control expenditure of the privately-operated manufacturing industry, water supply, electricity, and gas supply industry includes: 1. Capital expenditure: the purchase of new pollution prevention and control equipment and the land used for the new pollution prevention and control equipment; 2. Current expenditure includes the rental of pollution prevention and control equipment (including factory buildings), maintenance costs of pollution prevention and control equipment operation, related research and development costs, and fees paid to private entities for treatment; 3. Pollution prevention and control incidental income. Pollution prevention and control expenditure capital expenditure current expenditure - pollution prevention and control incidental income.

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