More equations than endogenous variables

When I run the attached program (the one with the filename ending in AR) I get the following:

Substitution of endo leads >= 2: added 12 auxiliary variables and equations.
Substitution of endo lags >= 2: added 17 auxiliary variables and equations.
ERROR: There are 72 equations but 71 endogenous variables!

I know this is a problem that has been posted here before but in this case I have checked and rechecked, and count 42 equations and 42 variables.

I’ve attached a second program that is similar to this one (filename ending in ML2) with 33 equations and 33 variables. It runs fine, no errors. So somehow adding the nine additional equations and variables (and one local variable) causes this problem. Thanks in advance.

investmentGE_May2022_URS4_2trHFAC_AR.mod (6.9 KB)
investmentGE_Apr2022_UR_simpS4_ML2.mod (5.8 KB)
cidata59.xlsx (13.8 KB)

There are 43 equation in the file.

Oops, I see, one of the commented out equations had a line break in the middle. I guess that caused the miscount. Thanks!