[tag=EX] [lemma=be] [□] □
[tag=EX] [lemma=be] [□=□] □
[tag=EX] [lemma=be] [□ & □] □
The parts are estimated to last the life of the equipment and there are no annual maintenance costs . There are no annual maintenance costs . The appellant has questioned whether there was a statutory maintenance of effort requirement in effect during 1969 through 1973 , and has alleged that the appellant 's considerable " overmatching " in 1969 should be taken into consideration when deciding whether the appellant met whatever requirement existed .