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/usr/share/doc/apcupsd/manual/Makefile is in apcupsd-doc 3.14.14-2.

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topdir:=../..

SUBDIRS =
include $(topdir)/autoconf/targets.mak

all-targets: manual.html manual.pdf

# Force pdf to regenerate whenever HTML changes
# HTML rule has all the dependency stuff
manual.pdf: manual.html

# Include dependencies
-include $(DEPDIR)/manual.P