WOLLE, Justice.
Defendant's appeal raises two questions requiring us to interpret the Iowa statute governing offers to confess judgment. Defendant availed itself of one of the four methods which Iowa Code chapter 677 (1983) provides for shifting "costs" of an action to a plaintiff who rejects a defendant's formal offer to confess judgment. See generally Sheer Construction, Inc. v. W. Hodgman and Sons, Inc.,
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