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This video tutorial covers the concept and importance of affidavits. An affidavit is a document that presents facts without arguing or contesting them in court, serving as a formal declaration of truth. It must be presented in a business format and, once notarized, becomes a matter of fact. By law, the parties receiving the affidavit are required to refute or rebut each fact presented in order to challenge the claim. The video emphasizes the significance of understanding how to properly construct and utilize an affidavit as an essential tool in legal matters.