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/usr/include/gnucash/kvp-scm.h is in gnucash-common 1:2.4.10-6.

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#ifndef KVP_SCM_H
#define KVP_SCM_H

#include <qof.h>
#include <libguile.h>

int gnc_kvp_value_ptr_p(SCM arg);
KvpValue* gnc_scm_to_kvp_value_ptr(SCM kvpval);
SCM gnc_kvp_value_ptr_to_scm(KvpValue* val);
void gnc_kvp_frame_delete_at_path(KvpFrame *frame, GSList *key_path);

#endif /* KVP_SCM_H */