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When working with complex COM object hierarchies, it is essential to explicitly release every single COM object that is created or returned.

A representative example of correct COM object handling can be found in the script:

Excel_BOM_choose_multisheet.ps1

In scenarios involving Excel automation or similar COM-based APIs, failing to precisely and systematically release all COM objects may leave dangling references, causing applications such as Excel to remain running in the background after script execution.