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1 <2) already obtained is attached hereto. fh# first application for a necessity certificate coverlog a project can he very preliminary, hut if such an application is timely we later can revaap the application or nodi* fy it with amendments. the important point la to he sure our preliminary application is filed in tine. f:t already have received necessity certificates covering certain projects. It is very probable that further expenditures have been made in connection with these same pro­jects that were not Included in the coots and/or estimates that were submitted when these certificates were applied for. In suoh case# the Managers should advise this office, iteKizing the additions and changes so we may decide whether an anendnent to the original certificate should he sought. Several projects can he included in one application for a necessity certificate If those projects all are of such a nature that one Army or »avy officer of authority is faadliar vlth them. A aeiaorandua covering necessity certificates already has been sent to those who attended the recent conference of Managers and Accountants. A copy of cane le attached hereto for ready reference. Heview all your expenditures that have been or will be charged to capital and if it ie at all reasonable to consider any of them at being required in the interest of war effort activities, please provide ec with the data. PCM R Shestar H. Loveland