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"Affect" is generally used as a verb meaning to change, assume, or influence. "Effect" is usually a noun meaning impression or result; however, "effect" can also be a verb meaning to bring about.
Examples:
To effect the sale from your account, we require written instructions.
The president's decision will have a direct effect on the department.
The decision will affect my job.
Establishing this account will not affect your tax liability.
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