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For Cataclysmic Variables with disk accretion, it is plausible that X-rays/EUV radiation from the central compact object as a result of accretion can back-illuminate the accretion disk. Such illumination will photoionize and heat up the disk gas to form a temperature-inverted layer where emission lines can form. We make self-consistent, non-LTE calculations of the vertical structure, ionization, ion level populations and the emitted spectrum for such photoionized layers. We present the emerging emission line spectra and compare them with the observations.
