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641 lines
11 KiB
641 lines
11 KiB
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<ARTICLE ID="XACC-CHARTOFACCTS">
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<ARTHEADER>
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<TITLE>Chart of Accounts and Account Numbering</TITLE>
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</ARTHEADER>
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<SECT1>
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<TITLE> Chart of Accounts</TITLE>
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<PARA> </PARA>
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<PARA>Typically accounts are arranged as a tree, in hierarchical
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form.
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</PARA>
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<PARA>The main branches represent entire categories or groups,
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while the leaves of the tree denote individual bank accounts or
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expense categories.
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</PARA>
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<PARA>When a summary report is requested, typically only the main
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branches are shown in the report, rather than the individual
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accounts. For example, a chart of accounts might look like the
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following:
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<LITERAL REMAP="TT"><MSGTEXT>
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<LITERALLAYOUT> 300 Expenses
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+--310 Living Expenses
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| +--311 Beer
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| +--312 Cable
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+--320 Business Expenses
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| +--321 8-inch Floppies
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: :</LITERALLAYOUT>
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</MSGTEXT></LITERAL>
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</PARA>
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<PARA>Note that accounts not only have names; they have <EMPHASIS> codes,</EMPHASIS> in order to provide <EMPHASIS>order.</EMPHASIS> When a report is
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generated, the <ANCHOR ID="SORTORDER">sort order is determined by
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the numbering.
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</PARA>
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<PARA>A sensible hierarchy generally will have the "leaf" accounts
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end in non-zero digits, whilst parent nodes have increasing
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numbers of zeros. For instance, "cash" accounts might logically
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be arranged thus:
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA> Overall Assets: <SCREEN>100</SCREEN>
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA> Overall Cash: <SCREEN>110</SCREEN>
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Cash in Wallet: <SCREEN>111</SCREEN>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Cash in Sock in Closet: <SCREEN>112</SCREEN>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Cash in Mattress: <SCREEN>113</SCREEN>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Petty Cash Box: <SCREEN>114</SCREEN>
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Overall Banking Assets <SCREEN>120</SCREEN>
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Checking Account <SCREEN>121</SCREEN>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Savings Account <SCREEN>122</SCREEN>
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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<PARA>When you <LINK LINKEND="XACC-NEWACCTWIN">create a new
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account</LINK>, GnuCash offers a guess at what an appropriate
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account code might be; you are free to change this. GnuCash
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does not prevent duplicate numbering, although we would
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encourage you to avoid this. Account codes are treated as
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numbers in base-36, thus, if you run out of numbers, you
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can use the letters, <KEYSYM>a</KEYSYM> through <KEYSYM>z</KEYSYM>.</PARA>
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</SECT1>
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<SECT1 ID="XACC-SAMPLECHART">
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<TITLE> A Sample Chart of Accounts</TITLE>
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<PARA>A "typical" chart of accounts is shown below. Each
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account is of a given <LINK LINKEND="XACC-ACCTYPES">account
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type</LINK>. This example is a combination of some typical
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business and personal accounts.
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA> Assets
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA> Cash On Hand
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Checking account
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Money Market Account
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Certificate of Deposit
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Fixed Assets
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Furniture
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Computers
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Jewelry, Collectibles
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Tools, Machinery
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Investments
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Stocks
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Bonds
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Mutual Funds
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Real Estate
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Liabilities
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA> Taxes
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Federal Income Tax
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Social Security
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Medicare
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>FUTA
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>State Income Tax
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Accounts Payable
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>MasterCard
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Visa
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>American Express
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Diner's Club
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Loans
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Debentures
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>School Loan
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Uncle Harry's Tide-me-over
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Equity
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Retained Earnings
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Current Year Earnings
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Historical Adjustments
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Income
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA> Interest Income
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Bank Account Interest
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Certificate of Deposit
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Bond Interest
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Dividends
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Stock
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Mutual Fund
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Consulting
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>ABC Design
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>PQR Infomatics
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Salary
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>My Day Job
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Commissions
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Royalties
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Expenses
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA> Rent and Utilities
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Rent
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Rent Late Fees
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Electricity
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Gas
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Phone
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Internet
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Cable TV
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Office Expenses
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Accounting
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Legal
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Software
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Postage
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Bank Charges
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Credit Card Charges
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Toner, Paper, Paper Clips
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Auto Expenses
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Gas
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Insurance
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Repair
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Rental
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Taxes
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Social Security
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Unemployment
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>IRS penalties
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Wages and Salaries
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Consulting
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Wages
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Health Insurance
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Travel
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Air
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Hotel
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Meals
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Auto
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA> Marketing
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Advertising
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Trade Shows
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</PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Give Aways
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</SECT1>
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</ARTICLE>
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