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For instance, if the Plaintiff files a complaint and references "Exhibit A" and the Defendant files an answer denying the allegations of the complaint and also wants to reference some document/evidence, does the Defendant start labeling their documents with "Exhibit A" or do they start where the Plaintiff left off (i.e. "Exhibit B")?

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Labeling is document-scoped. Each will start labeling their exhibits with "A".

If anyone needs to refer to exhibits from another document they will say "Document XXX, Exhibit A".

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