OPINION
MATTHEWS, Justice.
I. INTRODUCTION
Two issues are presented in this appeal by the Department of Revenue, Child Support Enforcement Division (CSED). The first is whether the superior court erred in holding that CSED abused its discretion by failing to reduce arrearage collection payments on a child support order. The second issue is whether the court erred in ordering CSED to give credit to a non-custodial parent for
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