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/usr/share/idzebra-2.0/tab/wais-b.est is in idzebra-2.0-common 2.0.59-1.

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The actual contents of the file can be viewed below.

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#
# WAIS eset.
#

simpleelement (2,1)
simpleelement (2,7)
simpleelement (1,16)
simpleelement (1,18)
simpleelement (1,14)