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And that goes down the line . She walks down the stairs on her hands and feet , upside down like a spider . Instead , the corporation picks up the asset on its books at fair market value ( along with the liability ) as if it had purchased the asset . As part of its education and outreach role , reefHQ , the education centre for the Great Barrier reef Marine Park Authority , offers up to four curatorial internship positions to suitable applicants for 2004 . In his Congressional testimony , Greenspan said that there should be an option of reducing the size of a tax cut if the surplus turns out to be smaller than expected .