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Fulton defined classes in the Chow group of a quasi-projective scheme which reduce to its Chern classes when is smooth. When has a perfect obstruction theory, Siebert gave a formula for its virtual cycle in terms of its total Fulton class. We describe K-theory classes on which reduce to the exterior algebra of differential forms when is smooth. When has a perfect obstruction theory, we give a formula for its K-theoretic virtual structure sheaf in terms of these classes.

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