<?xml version="1.0" encoding="UTF-8"?>
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regarding copyright ownership.  The ASF licenses this file
to you under the Apache License, Version 2.0 (the
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"AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
KIND, either express or implied.  See the License for the
specific language governing permissions and limitations
under the License.
-->
<entity-engine-xml>

<!-- TODO: check glAccountType entries for top level items -->

<!--
   <AcctgTransEntry acctgTransId="10000" acctgTransEntrySeq="1" description="Test AcctgTransEntry"
       partyId="ACCOUNTING" glAccountId="700000" organizationPartyId="ACCOUNTING" amount="100" debitCreditFlag="C"/>
-->

  <GlAccount parentGlAccountId="" glAccountId="100000" accountCode="100000"
    glAccountClassId="ASSET" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ASSETS" description=""/>

  <GlAccount parentGlAccountId="100000" glAccountId="110000" accountCode="110000"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="CASH" description=""/>

  <GlAccount parentGlAccountId="110000" glAccountId="111000" accountCode="111000"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="CASH IN BANK AND ON HAND" description=""/>

  <GlAccount parentGlAccountId="111000" glAccountId="111100" accountCode="111100"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="GENERAL CHECKING ACCOUNT" description=""/>
  <GlAccount parentGlAccountId="111000" glAccountId="111200" accountCode="111200"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PAYROLL CHECKING ACCOUNT" description=""/>
  <GlAccount parentGlAccountId="111000" glAccountId="111300" accountCode="111300"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="SINGLE TITLE ORDER PLAN (STOP) CHECKING" description=""/>
  <GlAccount parentGlAccountId="111000" glAccountId="111400" accountCode="111400"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="MONEY MARKET" description=""/>
  <GlAccount parentGlAccountId="111000" glAccountId="111500" accountCode="111500"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="CERTIFICATES OF DEPOSIT" description=""/>
  <GlAccount parentGlAccountId="111000" glAccountId="111600" accountCode="111600"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="SAVINGS ACCOUNTS" description=""/>
  <GlAccount parentGlAccountId="111000" glAccountId="111700" accountCode="111700"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="CASH IN REGISTERS" description=""/>
  <GlAccount parentGlAccountId="111000" glAccountId="111800" accountCode="111800"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="CASH FOR OUT OF STORE EVENTS" description=""/>
  <GlAccount parentGlAccountId="111000" glAccountId="111900" accountCode="111900"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PETTY CASH" description=""/>

  <GlAccount parentGlAccountId="111000" glAccountId="112000" accountCode="112000"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="UNDEPOSITED RECEIPTS" description=""/>

  <GlAccount parentGlAccountId="100000" glAccountId="120000" accountCode="120000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCOUNTS_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE" description=""/>

  <GlAccount parentGlAccountId="120000" glAccountId="121000" accountCode="121000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCOUNTS_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - TRADE" description=""/>

  <GlAccount parentGlAccountId="121000" glAccountId="121100" accountCode="121100"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCOUNTS_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - TRADE" description=""/>
  <GlAccount parentGlAccountId="121000" glAccountId="121200" accountCode="121200"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCOUNTS_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - NON-SUFFICIENT FUNDS RETURNED CHECKS" description=""/>
  <GlAccount parentGlAccountId="121000" glAccountId="121800" accountCode="121800"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="INTRSTINC_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE TRADE - INTEREST RECEIVABLE" description=""/>
  <GlAccount parentGlAccountId="121000" glAccountId="121900" accountCode="121900"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCOUNTS_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE TRADE - ALLOWANCE FOR BAD DEBT" description=""/>

  <GlAccount parentGlAccountId="120000" glAccountId="122000" accountCode="122000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="IN TRANSIT FROM CREDIT CARD PROCESSORS" description=""/>
  <GlAccount parentGlAccountId="122000" glAccountId="122100" accountCode="122100"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - AMEX" description=""/>
  <GlAccount parentGlAccountId="122000" glAccountId="122200" accountCode="122200"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - DISCOVER" description=""/>
  <GlAccount parentGlAccountId="122000" glAccountId="122300" accountCode="122300"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - MASTER CARD / VISA" description=""/>
  <GlAccount parentGlAccountId="122000" glAccountId="122400" accountCode="122400"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - DEBIT / ATM CARDS" description=""/>
  <GlAccount parentGlAccountId="122000" glAccountId="122500" accountCode="122500"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - PAYPAL" description=""/>
  <GlAccount parentGlAccountId="122000" glAccountId="122900" accountCode="122900"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE CREDIT CARDS - ALLOWANCE FOR BAD DEBT" description=""/>

  <GlAccount parentGlAccountId="120000" glAccountId="123000" accountCode="123000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="VENDOR ADVERTISING ALLOWANCES RECEIVABLE" description=""/>

  <GlAccount parentGlAccountId="120000" glAccountId="124000" accountCode="124000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="LOANS RECEIVABLE" description=""/>
  <GlAccount parentGlAccountId="124000" glAccountId="124100" accountCode="124100"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="LOANS RECEIVABLE - EMPLOYEES" description=""/>
  <GlAccount parentGlAccountId="124000" glAccountId="124200" accountCode="124200"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="LOANS RECEIVABLE - OWNERS" description=""/>
  <GlAccount parentGlAccountId="124000" glAccountId="124300" accountCode="124300"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="LOANS RECEIVABLE - OTHERS" description=""/>

  <GlAccount parentGlAccountId="120000" glAccountId="125000" accountCode="125000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="INVENTORY_XFER_OUT" glResourceTypeId="MONEY"
    accountName="RECEIVABLE FROM INVENTORY TRANSFERRED OUT" description=""/>

  <GlAccount parentGlAccountId="120000" glAccountId="126000" accountCode="126000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCREC_UNAPPLIED" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - UNAPPLIED PAYMENTS" description=""/>

  <GlAccount parentGlAccountId="120000" glAccountId="129000" accountCode="129000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="A/R MISCELLANEOUS" description=""/>

  <GlAccount parentGlAccountId="100000" glAccountId="140000" accountCode="140000"
    glAccountClassId="INVENTORY_ASSET" glAccountTypeId="INVENTORY_ACCOUNT" glResourceTypeId="MONEY"
    accountName="INVENTORY" description=""/>
  <GlAccount parentGlAccountId="140000" glAccountId="141000" accountCode="141000"
    glAccountClassId="INVENTORY_ASSET" glAccountTypeId="RAWMAT_INVENTORY" glResourceTypeId="MONEY"
    accountName="RAW MATERIALS INVENTORY" description=""/>
  <GlAccount parentGlAccountId="140000" glAccountId="142000" accountCode="142000"
    glAccountClassId="INVENTORY_ASSET" glAccountTypeId="WIP_INVENTORY" glResourceTypeId="MONEY"
    accountName="WORK IN PROGRESS INVENTORY" description=""/>
  <GlAccount parentGlAccountId="140000" glAccountId="149000" accountCode="149000"
    glAccountClassId="INVENTORY_ASSET" glAccountTypeId="INV_ADJ_AVG_COST" glResourceTypeId="MONEY"
    accountName="INVENTORY - AVERAGE COST VALUATION ADJUSTMENT" description=""/>

  <GlAccount parentGlAccountId="100000" glAccountId="150000" accountCode="150000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="PREPAID_EXPENSES" glResourceTypeId="MONEY"
    accountName="PREPAID EXPENSES, DEPOSITS, OTHER CURRENT ASSETS" description=""/>

  <GlAccount parentGlAccountId="150000" glAccountId="151000" accountCode="151000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PREPAID EXPENSES" description=""/>
  <GlAccount parentGlAccountId="151000" glAccountId="151100" accountCode="151100"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PREPAID INSURANCE" description=""/>
  <GlAccount parentGlAccountId="151000" glAccountId="151200" accountCode="151200"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PREPAID RENT" description=""/>
  <GlAccount parentGlAccountId="151000" glAccountId="151300" accountCode="151300"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PREPAID INTEREST" description=""/>
  <GlAccount parentGlAccountId="151000" glAccountId="151900" accountCode="151900"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PREPAID OTHER" description=""/>

  <GlAccount parentGlAccountId="150000" glAccountId="152000" accountCode="152000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="DEPOSITS" description=""/>
  <GlAccount parentGlAccountId="152000" glAccountId="152100" accountCode="152100"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="DEPOSIT - UPS" description=""/>
  <GlAccount parentGlAccountId="152000" glAccountId="152200" accountCode="152200"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="DEPOSIT - UTILITIES" description=""/>
  <GlAccount parentGlAccountId="152000" glAccountId="152300" accountCode="152300"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="DEPOSIT - RENT" description=""/>
  <GlAccount parentGlAccountId="152000" glAccountId="152900" accountCode="152900"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="DEPOSITS - OTHER" description=""/>

  <GlAccount parentGlAccountId="150000" glAccountId="153000" accountCode="153000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="OTHER CURRENT ASSETS" description=""/>

<!-- TODO: FIXED ASSETS ARE glResourceTypeId="MONEY"? "FINISHED_GOODS"? what about land & buildings? -->

  <GlAccount parentGlAccountId="100000" glAccountId="160000" accountCode="160000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="LAND AND BUILDING" description=""/>
  <GlAccount parentGlAccountId="160000" glAccountId="161000" accountCode="161000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="LAND" description=""/>
  <GlAccount parentGlAccountId="160000" glAccountId="162000" accountCode="162000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="BUILDING" description=""/>
  <GlAccount parentGlAccountId="160000" glAccountId="163000" accountCode="163000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="LAND IMPROVEMENTS" description=""/>
  <GlAccount parentGlAccountId="160000" glAccountId="164000" accountCode="164000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="BUILDING IMPROVEMENTS" description=""/>
  <GlAccount parentGlAccountId="160000" glAccountId="165000" accountCode="165000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="LEASEHOLD IMPROVEMENTS" description=""/>

  <GlAccount parentGlAccountId="100000" glAccountId="170000" accountCode="170000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="FINISHED_GOODS"
    accountName="FURNITURE - FIXTURES - EQUIPMENT" description=""/>
  <GlAccount parentGlAccountId="170000" glAccountId="171000" accountCode="171000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="FINISHED_GOODS"
    accountName="FURNITURE - FIXTURES - EQUIPMENT" description=""/>
  <GlAccount parentGlAccountId="170000" glAccountId="172000" accountCode="172000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="FINISHED_GOODS"
    accountName="DATA PROCESSING EQUIPMENT" description=""/>
  <GlAccount parentGlAccountId="170000" glAccountId="173000" accountCode="173000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="FINISHED_GOODS"
    accountName="DATA PROCESSING SOFTWARE" description=""/>
  <GlAccount parentGlAccountId="170000" glAccountId="174000" accountCode="174000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="FINISHED_GOODS"
    accountName="VEHICLES" description=""/>

  <GlAccount parentGlAccountId="100000" glAccountId="180000" accountCode="180000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION" description=""/>
  <GlAccount parentGlAccountId="180000" glAccountId="181000" accountCode="181000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - BUILDING" description=""/>
  <GlAccount parentGlAccountId="180000" glAccountId="182000" accountCode="182000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - LAND IMPROVEMENTS" description=""/>
  <GlAccount parentGlAccountId="180000" glAccountId="183000" accountCode="183000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - BUILDING IMPROVEMENTS" description=""/>
  <GlAccount parentGlAccountId="180000" glAccountId="184000" accountCode="184000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - LEASEHOLD IMPROVEMENTS" description=""/>
  <GlAccount parentGlAccountId="180000" glAccountId="185000" accountCode="185000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - FURNITURE FIXTURES EQUIPMENT" description=""/>
  <GlAccount parentGlAccountId="180000" glAccountId="186000" accountCode="186000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - DATA PROCESSING EQUIP" description=""/>
  <GlAccount parentGlAccountId="180000" glAccountId="187000" accountCode="187000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - DATA PROCESSING SOFTWARE" description=""/>
  <GlAccount parentGlAccountId="180000" glAccountId="188000" accountCode="188000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - VEHICLES" description=""/>

  <GlAccount parentGlAccountId="100000" glAccountId="190000" accountCode="190000"
    glAccountClassId="ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="OTHER ASSETS" description=""/>

  <GlAccount parentGlAccountId="190000" glAccountId="191000" accountCode="191000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="INTANGIBLE ASSETS" description=""/>
  <GlAccount parentGlAccountId="191000" glAccountId="191100" accountCode="191100"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="COVENANT NOT TO COMPETE-PREVIOUS OWNER" description=""/>
  <GlAccount parentGlAccountId="191000" glAccountId="191200" accountCode="191200"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="GOODWILL" description=""/>
  <GlAccount parentGlAccountId="191000" glAccountId="191300" accountCode="191300"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="CUSTOMER LISTS" description=""/>
  <GlAccount parentGlAccountId="191000" glAccountId="191800" accountCode="191800"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="OTHER INTANGIBLE ASSETS" description=""/>
  <GlAccount parentGlAccountId="191000" glAccountId="191900" accountCode="191900"
    glAccountClassId="ACCUM_AMORTIZATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED AMORTIZATION" description=""/>

  <GlAccount parentGlAccountId="190000" glAccountId="192000" accountCode="192000"
    glAccountClassId="ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="CASH SURRENDER VALUE OF LIFE INSURANCE" description=""/>

  <GlAccount parentGlAccountId="190000" glAccountId="199000" accountCode="199000"
    glAccountClassId="ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="OTHER ASSETS" description=""/>

<!-- TODO & NOTE: Contra-asset identified as"-nnnnnnn-" above. Same as a "negative liability" below.-->

<!-- LIABILITIES -->
  <GlAccount parentGlAccountId="" glAccountId="200000" accountCode="200000"
    glAccountClassId="LIABILITY" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="LIABILITIES" description=""/>

  <GlAccount parentGlAccountId="200000" glAccountId="210000" accountCode="210000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="ACCOUNTS_PAYABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS PAYABLE" description=""/>
  <GlAccount parentGlAccountId="210000" glAccountId="211000" accountCode="211000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="ACCOUNTS_PAYABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS PAYABLE - MERCHANDISE" description=""/>
  <GlAccount parentGlAccountId="210000" glAccountId="212000" accountCode="212000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="ACCOUNTS_PAYABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS PAYABLE - OPERATING" description=""/>

    <GlAccount parentGlAccountId="210000" glAccountId="213000" accountCode="213000"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_CREDIT" glResourceTypeId="MONEY"
        accountName="CUSTOMER CREDITS" description=""/>

    <GlAccount parentGlAccountId="213000" glAccountId="213100" accountCode="213100"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_CREDIT" glResourceTypeId="MONEY"
        accountName="MERCHANDISE CREDITS UNREDEEMED" description=""/>
    <GlAccount parentGlAccountId="213000" glAccountId="213200" accountCode="213200"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_CREDIT" glResourceTypeId="MONEY"
        accountName="GIFT CERTIFICATES UNREDEEMED" description=""/>
    <GlAccount parentGlAccountId="213000" glAccountId="213300" accountCode="213300"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_DEPOSIT" glResourceTypeId="MONEY"
        accountName="SPECIAL ORDER DEPOSITS" description=""/>
    <GlAccount parentGlAccountId="213000" glAccountId="213400" accountCode="213400"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_DEPOSIT" glResourceTypeId="MONEY"
        accountName="MAIL ORDER DEPOSITS" description=""/>
    <GlAccount parentGlAccountId="213000" glAccountId="213500" accountCode="213500"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_DEPOSIT" glResourceTypeId="MONEY"
        accountName="CUSTOMER DEPOSIT ACCOUNTS" description=""/>

    <GlAccount parentGlAccountId="210000" glAccountId="214000" accountCode="214000"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="UNINVOICED ITEM RECEIPTS" description=""/>

  <GlAccount parentGlAccountId="210000" glAccountId="215000" accountCode="215000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="INVENTORY_XFER_IN" glResourceTypeId="MONEY"
    accountName="PAYABLE FOR INVENTORY TRANSFERRED IN" description=""/>

  <GlAccount parentGlAccountId="210000" glAccountId="216000" accountCode="216000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="ACCPAYABLE_UNAPPLIED" glResourceTypeId="MONEY"
    accountName="ACCOUNTS PAYABLE - UNAPPLIED PAYMENTS" description=""/>

  <GlAccount parentGlAccountId="200000" glAccountId="220000" accountCode="220000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED EXPENSES" description=""/>
  <GlAccount parentGlAccountId="220000" glAccountId="221000" accountCode="221000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL" description=""/>
  <GlAccount parentGlAccountId="220000" glAccountId="221100" accountCode="221100"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="COMMISSIONS_PAYABLE" glResourceTypeId="MONEY"
    accountName="ACCRUED COMMISSIONS DUE" description=""/>
  <GlAccount parentGlAccountId="221000" glAccountId="221200" accountCode="221200"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED WAGES DUE" description=""/>
  <GlAccount parentGlAccountId="221000" glAccountId="221300" accountCode="221300"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED EMPLOYEE MEDICAL PREMIUMS" description=""/>

  <GlAccount parentGlAccountId="220000" glAccountId="222000" accountCode="222000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="PAYROLL WITHHOLDINGS" description=""/>
  <GlAccount parentGlAccountId="222000" glAccountId="222100" accountCode="222100"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="FEDERAL WITHHOLDING" description=""/>
  <GlAccount parentGlAccountId="222000" glAccountId="222200" accountCode="222200"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="FICA WITHHOLDING" description=""/>
  <GlAccount parentGlAccountId="222000" glAccountId="222300" accountCode="222300"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="MEDICARE WITHHOLDING" description=""/>
  <GlAccount parentGlAccountId="222000" glAccountId="222400" accountCode="222400"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="STATE WITHHOLDING" description=""/>
  <GlAccount parentGlAccountId="222000" glAccountId="222500" accountCode="222500"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="LOCAL WITHHOLDING" description=""/>
  <GlAccount parentGlAccountId="222000" glAccountId="222600" accountCode="222600"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="401k - PENSION WITHHOLDING" description=""/>
  <GlAccount parentGlAccountId="222000" glAccountId="222700" accountCode="222700"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="GARNISHMENT WITHHOLDING" description=""/>
  <GlAccount parentGlAccountId="222000" glAccountId="222800" accountCode="222800"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="EMPLOYEE BENEFITS WITHHOLDING" description=""/>
  <GlAccount parentGlAccountId="222000" glAccountId="222900" accountCode="222900"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="MISCELLANEOUS WITHHOLDING" description=""/>

  <GlAccount parentGlAccountId="220000" glAccountId="223000" accountCode="223000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL TAXES" description=""/>
  <GlAccount parentGlAccountId="223000" glAccountId="223100" accountCode="223100"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL TAXES - FICA EMPLOYER'S SHARE" description=""/>
  <GlAccount parentGlAccountId="223000" glAccountId="223200" accountCode="223200"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL TAXES - MEDICARE EMPLOYER'S SHARE" description=""/>
  <GlAccount parentGlAccountId="223000" glAccountId="223300" accountCode="223300"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL TAXES - FEDERAL UNEMPLOYMENT TAX" description=""/>
  <GlAccount parentGlAccountId="223000" glAccountId="223400" accountCode="223400"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL TAXES - STATE UNEMPLOYMENT TAX" description=""/>
  <GlAccount parentGlAccountId="220000" glAccountId="223500" accountCode="223500"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="401k - PENSION EMPLOYER CONTRIBUTION" description=""/>

    <GlAccount parentGlAccountId="220000" glAccountId="224000" accountCode="224000"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED" description=""/>

    <!-- USA Sales Tax Accounts -->
    <GlAccount parentGlAccountId="224000" glAccountId="224100" accountCode="224100" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224101" accountCode="224101" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - AK" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224102" accountCode="224102" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - AL" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224103" accountCode="224103" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - AR" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224104" accountCode="224104" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - AS" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224105" accountCode="224105" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - AZ" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224106" accountCode="224106" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - CA" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224107" accountCode="224107" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - CO" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224108" accountCode="224108" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - CT" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224109" accountCode="224109" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - DC" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224110" accountCode="224110" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - DE" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224111" accountCode="224111" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - FL" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224112" accountCode="224112" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - FM" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224113" accountCode="224113" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - GA" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224114" accountCode="224114" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - GU" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224115" accountCode="224115" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - HI" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224116" accountCode="224116" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - IA" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224117" accountCode="224117" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - ID" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224118" accountCode="224118" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - IL" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224119" accountCode="224119" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - IN" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224120" accountCode="224120" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - KS" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224121" accountCode="224121" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - KY" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224122" accountCode="224122" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - LA" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224123" accountCode="224123" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MA" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224124" accountCode="224124" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MD" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224125" accountCode="224125" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - ME" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224126" accountCode="224126" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MH" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224127" accountCode="224127" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MI" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224128" accountCode="224128" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MN" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224129" accountCode="224129" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MP" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224130" accountCode="224130" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MO" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224131" accountCode="224131" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MS" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224132" accountCode="224132" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MT" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224133" accountCode="224133" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NC" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224134" accountCode="224134" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - ND" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224135" accountCode="224135" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NE" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224136" accountCode="224136" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NH" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224137" accountCode="224137" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NJ" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224138" accountCode="224138" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NM" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224139" accountCode="224139" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NV" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224140" accountCode="224140" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NY" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224141" accountCode="224141" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - OH" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224142" accountCode="224142" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - OK" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224143" accountCode="224143" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - OR" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224144" accountCode="224144" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - PA" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224145" accountCode="224145" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - PW" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224146" accountCode="224146" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - PR" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224147" accountCode="224147" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - RI" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224148" accountCode="224148" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - SC" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224149" accountCode="224149" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - SD" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224150" accountCode="224150" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - TN" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224151" accountCode="224151" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - TX" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224152" accountCode="224152" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - UM" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224153" accountCode="224153" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - UT" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224154" accountCode="224154" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - VA" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224155" accountCode="224155" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - VT" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224156" accountCode="224156" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - WA" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224157" accountCode="224157" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - WI" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224158" accountCode="224158" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - WV" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224159" accountCode="224159" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - WY" description=""/>
    <GlAccount parentGlAccountId="224100" glAccountId="224160" accountCode="224160" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - VI" description=""/>


    <!-- Canada Sales Tax Accounts -->
    <GlAccount parentGlAccountId="224000" glAccountId="224200" accountCode="224200" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224201" accountCode="224201" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - AB" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224202" accountCode="224202" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - BC" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224203" accountCode="224203" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - MB" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224204" accountCode="224204" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - NB" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224205" accountCode="224205" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - NL" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224206" accountCode="224206" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - NS" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224207" accountCode="224207" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - NT" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224208" accountCode="224208" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - NU" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224209" accountCode="224209" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - ON" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224210" accountCode="224210" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - PE" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224211" accountCode="224211" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - QC" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224212" accountCode="224212" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - SK" description=""/>
    <GlAccount parentGlAccountId="224200" glAccountId="224213" accountCode="224213" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - YT" description=""/>

  <GlAccount parentGlAccountId="220000" glAccountId="225000" accountCode="225000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED USE TAX" description=""/>

  <GlAccount parentGlAccountId="220000" glAccountId="226000" accountCode="226000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED RETIREMENT PLAN EXPENSE" description=""/>
  <GlAccount parentGlAccountId="220000" glAccountId="229000" accountCode="229000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="OTHER ACCRUED EXPENSES" description=""/>

  <GlAccount parentGlAccountId="200000" glAccountId="230000" accountCode="230000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="CURRENT NOTES PAYABLE" description=""/>
  <GlAccount parentGlAccountId="230000" glAccountId="231000" accountCode="231000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="SHORT TERM OBLIGATION" description=""/>
  <GlAccount parentGlAccountId="230000" glAccountId="239000" accountCode="239000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="CURRENT PORTION OF LONG-TERM DEBT" description=""/>


  <GlAccount parentGlAccountId="200000" glAccountId="240000" accountCode="240000"
    glAccountClassId="LONGTERM_LIABILITY" glAccountTypeId="LONG_TERM_LIABILITY" glResourceTypeId="MONEY"
    accountName="LONG-TERM NOTES PAYABLE" description=""/>
  <GlAccount parentGlAccountId="240000" glAccountId="241000" accountCode="241000"
    glAccountClassId="LONGTERM_LIABILITY" glAccountTypeId="LONG_TERM_LIABILITY" glResourceTypeId="MONEY"
    accountName="LONG-TERM OBLIGATION" description=""/>
  <GlAccount parentGlAccountId="240000" glAccountId="242000" accountCode="242000"
    glAccountClassId="LONGTERM_LIABILITY" glAccountTypeId="LONG_TERM_LIABILITY" glResourceTypeId="MONEY"
    accountName="MORTGAGE NOTE PAYABLE" description=""/>
  <GlAccount parentGlAccountId="240000" glAccountId="243000" accountCode="243000"
    glAccountClassId="LONGTERM_LIABILITY" glAccountTypeId="LONG_TERM_LIABILITY" glResourceTypeId="MONEY"
    accountName="LOAN FROM OWNER OR STOCKHOLDER" description=""/>
  <GlAccount parentGlAccountId="240000" glAccountId="248000" accountCode="248000"
    glAccountClassId="LONGTERM_LIABILITY" glAccountTypeId="LONG_TERM_LIABILITY" glResourceTypeId="MONEY"
    accountName="OTHER LONG TERM OBLIGATION" description=""/>

<!-- NOTE:
Owners equity / Net worth >> reassigned the numbers according to Sole Proprietor = 310000, Partnership = 320000,
Corporation = 330000, Subchapter S Corporation = 340000, because ABA had same numbers with different assignments
according to which type of entity.
-->
  <GlAccount parentGlAccountId="" glAccountId="300000" accountCode="300000"
    glAccountClassId="EQUITY" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OWNERS EQUITY AND NET WORTH" description=""/>

<!-- SOLE PROPRIETORSHIP -->
  <GlAccount parentGlAccountId="300000" glAccountId="310000" accountCode="310000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="CAPITAL" description=""/>
  <GlAccount parentGlAccountId="310000" glAccountId="311000" accountCode="311000"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS" description=""/>

<!-- PARTNERSHIP -->
  <GlAccount parentGlAccountId="300000" glAccountId="320000" accountCode="320000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="CAPITAL" description=""/>
  <GlAccount parentGlAccountId="320000" glAccountId="320100" accountCode="320100"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="CAPITAL - PARTNER 1" description=""/>
  <GlAccount parentGlAccountId="320000" glAccountId="320200" accountCode="320200"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="CAPITAL - PARTNER 2" description=""/>
  <GlAccount parentGlAccountId="320000" glAccountId="320300" accountCode="320300"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="CAPITAL - PARTNER 3" description=""/>

  <GlAccount parentGlAccountId="320000" glAccountId="321000" accountCode="321000"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS" description=""/>
  <GlAccount parentGlAccountId="321000" glAccountId="321100" accountCode="321100"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - PARTNER 1" description=""/>
  <GlAccount parentGlAccountId="321000" glAccountId="321200" accountCode="321200"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - PARTNER 2" description=""/>
  <GlAccount parentGlAccountId="321000" glAccountId="321300" accountCode="321300"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - PARTNER 3" description=""/>

<!-- CORPORATION -->
  <GlAccount parentGlAccountId="300000" glAccountId="330000" accountCode="330000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="COMMON STOCK" description=""/>
  <GlAccount parentGlAccountId="330000" glAccountId="331000" accountCode="331000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="PAID-IN CAPITAL IN EXCESS OF PAR ON COMMON STOCK" description=""/>
  <GlAccount parentGlAccountId="330000" glAccountId="332000" accountCode="332000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="PREFERRED STOCK" description=""/>
  <GlAccount parentGlAccountId="330000" glAccountId="333000" accountCode="333000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="PAID-IN CAPITAL IN EXCESS OF PAR ON PREFERRED STOCK" description=""/>
  <GlAccount parentGlAccountId="330000" glAccountId="334000" accountCode="334000"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS, COMMON STOCK" description=""/>
  <GlAccount parentGlAccountId="330000" glAccountId="335000" accountCode="335000"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS, PREFERRED STOCK" description=""/>
  <GlAccount parentGlAccountId="330000" glAccountId="336000" accountCode="336000"
    glAccountClassId="RETAINED_EARNINGS" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="RETAINED EARNINGS" description=""/>

<!-- SUBCHAPTER S CORPORATION -->
  <GlAccount parentGlAccountId="300000" glAccountId="340000" accountCode="340000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="COMMON STOCK" description=""/>
  <GlAccount parentGlAccountId="340000" glAccountId="341000" accountCode="341000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="PAID-IN CAPITAL IN EXCESS OF PAR ON COMMON STOCK" description=""/>

  <GlAccount parentGlAccountId="340000" glAccountId="342000" accountCode="342000"
    glAccountClassId="DIVIDEND" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS" description=""/>
  <GlAccount parentGlAccountId="342000" glAccountId="342100" accountCode="342100"
    glAccountClassId="DIVIDEND" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS - SHAREHOLDER 1" description=""/>
  <GlAccount parentGlAccountId="342000" glAccountId="342200" accountCode="342200"
    glAccountClassId="DIVIDEND" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS - SHAREHOLDER 2" description=""/>
  <GlAccount parentGlAccountId="342000" glAccountId="342300" accountCode="342300"
    glAccountClassId="DIVIDEND" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS - SHAREHOLDER 3" description=""/>

  <GlAccount parentGlAccountId="300000" glAccountId="343000" accountCode="343000"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS" description=""/>
  <GlAccount parentGlAccountId="343000" glAccountId="343100" accountCode="343100"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - SHAREHOLDER 1" description=""/>
  <GlAccount parentGlAccountId="343000" glAccountId="343200" accountCode="343200"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - SHAREHOLDER 2" description=""/>
  <GlAccount parentGlAccountId="343000" glAccountId="343300" accountCode="343300"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - SHAREHOLDER 3" description=""/>

  <GlAccount parentGlAccountId="340000" glAccountId="344000" accountCode="344000"
    glAccountClassId="RETAINED_EARNINGS" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="RETAINED EARNINGS" description=""/>

<!-- SALES -->
  <GlAccount parentGlAccountId="" glAccountId="400000" accountCode="400000"
    glAccountClassId="REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SALES" description=""/>
  <GlAccount parentGlAccountId="400000" glAccountId="401000" accountCode="401000"
    glAccountClassId="REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="GENERAL SALES" description=""/>
  <GlAccount parentGlAccountId="400000" glAccountId="409000" accountCode="409000"
    glAccountClassId="REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MISCELLANEOUS SALES" description=""/>

  <GlAccount parentGlAccountId="400000" glAccountId="410000" accountCode="410000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DISCOUNTS ON SALES" description=""/>

  <GlAccount parentGlAccountId="400000" glAccountId="420000" accountCode="420000"
    glAccountClassId="CONTRA_REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER RETURNS" description=""/>
  <GlAccount parentGlAccountId="420000" glAccountId="421000" accountCode="421000"
    glAccountClassId="CONTRA_REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER RETURNS - PRODUCTS" description=""/>
  <GlAccount parentGlAccountId="420000" glAccountId="422000" accountCode="422000"
    glAccountClassId="CONTRA_REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER RETURNS - PROMOTIONS" description=""/>
  <GlAccount parentGlAccountId="420000" glAccountId="423000" accountCode="423000"
    glAccountClassId="CONTRA_REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER RETURNS - ADJUSTMENTS" description=""/>
  <GlAccount parentGlAccountId="420000" glAccountId="424000" accountCode="424000"
    glAccountClassId="CONTRA_REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER RETURNS - WORK OR TIME ENTRY" description=""/>

<!-- COST OF GOODS SOLD -->
  <GlAccount parentGlAccountId="" glAccountId="500000" accountCode="500000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="COST OF GOODS SOLD" description=""/>
  <GlAccount parentGlAccountId="500000" glAccountId="501000" accountCode="501000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MERCHANDISE PURCHASES - CATEGORY 1" description=""/>
  <GlAccount parentGlAccountId="500000" glAccountId="502000" accountCode="502000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MERCHANDISE PURCHASES - CATEGORY 2" description=""/>
  <GlAccount parentGlAccountId="500000" glAccountId="503000" accountCode="503000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="COGS_ADJ_AVG_COST" glResourceTypeId="MONEY"
    accountName="COGS (AVG COST ADJUSTMENT)" description=""/>


  <GlAccount parentGlAccountId="500000" glAccountId="510000" accountCode="510000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FREIGHT IN" description=""/>
  <GlAccount parentGlAccountId="510000" glAccountId="510200" accountCode="510200"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FREIGHT IN - CATEGORY 2" description=""/>

  <GlAccount parentGlAccountId="510000" glAccountId="511000" accountCode="511000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PROMPT PAYMENT DISCOUNTS" description=""/>
  <GlAccount parentGlAccountId="511000" glAccountId="511100" accountCode="511100"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PROMPT PMT DISC - CAT 1" description=""/>
  <GlAccount parentGlAccountId="511000" glAccountId="511200" accountCode="511200"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PROMPT PMT DISC - CAT 2" description=""/>

  <GlAccount parentGlAccountId="510000" glAccountId="512000" accountCode="512000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS EXPENSE" description=""/>
  <GlAccount parentGlAccountId="512000" glAccountId="512050" accountCode="512050"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS PENALTIES" description=""/>
  <GlAccount parentGlAccountId="512000" glAccountId="512100" accountCode="512100"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS FREIGHT - CATEGORY 1" description=""/>
  <GlAccount parentGlAccountId="512000" glAccountId="512200" accountCode="512200"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS FREIGHT - CATEGORY 2" description=""/>

  <!-- SC 20060306 Not quite sure how these were intended to be used -->
  <GlAccount parentGlAccountId="500000" glAccountId="513000" accountCode="513000"
    glAccountClassId="EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS TO VENDORS" description=""/>
  <GlAccount parentGlAccountId="513000" glAccountId="513100" accountCode="513100"
    glAccountClassId="EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS TO VENDORS - CATEGORY 1" description=""/>
  <GlAccount parentGlAccountId="513000" glAccountId="513200" accountCode="513200"
    glAccountClassId="EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS TO VENDORS - CATEGORY 2" description=""/>


  <GlAccount parentGlAccountId="510000" glAccountId="514000" accountCode="514000"
    glAccountClassId="INVENTORY_ADJUST" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY SHRINKAGE" description=""/>

  <GlAccount parentGlAccountId="510000" glAccountId="515000" accountCode="515000"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WRITE DOWNS BELOW COST" description=""/>
  <GlAccount parentGlAccountId="515000" glAccountId="515100" accountCode="515100"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WRITE DOWNS BELOW COST - CAT 1" description=""/>
  <GlAccount parentGlAccountId="515000" glAccountId="515200" accountCode="515200"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WRITE DOWNS BELOW COST - CAT 2" description=""/>
  <GlAccount parentGlAccountId="510000" glAccountId="516000" accountCode="516000"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PURCHASE PRICE VARIANCE" description=""/>
  <GlAccount parentGlAccountId="516000" glAccountId="516100" accountCode="516100"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PURCHASE ORDER ADJUSTMENTS" description=""/>

<!-- Non-cash expenses involved in write offs.  Writeoffs of accounts payable and commissions invoices are not expenses,
but they are grouped here for convenience purposes -->
  <GlAccount parentGlAccountId="510000" glAccountId="517000" accountCode="517000"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="WRITEOFF" glResourceTypeId="MONEY"
    accountName="NON CASH WRITE OFF" description=""/>
  <GlAccount parentGlAccountId="517000" glAccountId="517100" accountCode="517100"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="ACCTRECV_WRITEOFF" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE WRITE OFF" description=""/>
  <GlAccount parentGlAccountId="517000" glAccountId="517200" accountCode="517200"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="ACCTPAY_WRITEOFF" glResourceTypeId="MONEY"
    accountName="ACCOUNTS PAYABLE WRITE OFF" description=""/>
  <GlAccount parentGlAccountId="517000" glAccountId="517300" accountCode="517300"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="COMMISSIONS_WRITEOFF" glResourceTypeId="MONEY"
    accountName="COMMISSIONS PAYABLE WRITE OFF" description=""/>
  <GlAccount parentGlAccountId="517000" glAccountId="517400" accountCode="517400"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="INTRSTINC_WRITEOFF" glResourceTypeId="MONEY"
    accountName="INTEREST INCOME WRITE OFF" description=""/>

<!-- foreign exchange gain and loss expenses -->
  <GlAccount parentGlAccountId="510000" glAccountId="518000" accountCode="518000"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="FX_GAIN_LOSS_ACCT" glResourceTypeId="MONEY"
    accountName="FOREIGN EXCHANGE GAIN/LOSS" description=""/>
  <GlAccount parentGlAccountId="518000" glAccountId="518100" accountCode="518100"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="FX_GAIN_ACCOUNT" glResourceTypeId="MONEY"
    accountName="FOREIGN EXCHANGE GAIN" description=""/>
  <GlAccount parentGlAccountId="518000" glAccountId="518200" accountCode="518200"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="FX_LOSS_ACCOUNT" glResourceTypeId="MONEY"
    accountName="FOREIGN EXCHANGE LOSS" description=""/>

  <GlAccount parentGlAccountId="510000" glAccountId="519000" accountCode="519000"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY ADJUSTMENT" description=""/>
  <GlAccount parentGlAccountId="519000" glAccountId="519100" accountCode="519100"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY ADJUSTMENT - CAT 1" description=""/>
  <GlAccount parentGlAccountId="519000" glAccountId="519200" accountCode="519200"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY ADJUSTMENT - CAT 2" description=""/>

<!-- OPERATING EXPENSES (600000 - 700000) -->
  <GlAccount parentGlAccountId="" glAccountId="600000" accountCode="600000"
    glAccountClassId="EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EXPENSE" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="601000" accountCode="601000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WAGES" description=""/>
  <GlAccount parentGlAccountId="601000" glAccountId="601100" accountCode="601100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WAGES - EMPLOYEES" description=""/>
  <GlAccount parentGlAccountId="601000" glAccountId="601200" accountCode="601200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WAGES - OWNERS" description=""/>
  <GlAccount parentGlAccountId="601000" glAccountId="601300" accountCode="601300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SALES COMMISSIONS" description=""/>
  <GlAccount parentGlAccountId="601000" glAccountId="601400" accountCode="601400"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SALES COMMISSION ADJUSTMENTS" description=""/>


  <GlAccount parentGlAccountId="600000" glAccountId="602000" accountCode="602000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="VACATION PAY" description=""/>
  <GlAccount parentGlAccountId="602000" glAccountId="602100" accountCode="602100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="VACATION PAY - EMPLOYEES" description=""/>
  <GlAccount parentGlAccountId="602000" glAccountId="602200" accountCode="602200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="VACATION PAY - OWNERS" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="603000" accountCode="603000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SICK PAY" description=""/>
  <GlAccount parentGlAccountId="603000" glAccountId="603100" accountCode="603100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SICK PAY - EMPLOYEES" description=""/>
  <GlAccount parentGlAccountId="603000" glAccountId="603200" accountCode="603200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SICK PAY - OWNERS" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="604000" accountCode="604000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FICA TAX" description=""/>
  <GlAccount parentGlAccountId="604000" glAccountId="604100" accountCode="604100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FICA TAX - EMPLOYEES" description=""/>
  <GlAccount parentGlAccountId="604000" glAccountId="604200" accountCode="604200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FICA TAX - OWNERS" description=""/>
  <GlAccount parentGlAccountId="604000" glAccountId="604500" accountCode="604500"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FEDERAL / STATE UNEMPLOYMENT" description=""/>
  <GlAccount parentGlAccountId="604000" glAccountId="604600" accountCode="604600"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FEDERAL / STATE UNEMPLOYMENT - EMPLOYEES" description=""/>
  <GlAccount parentGlAccountId="604000" glAccountId="604700" accountCode="604700"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FEDERAL / STATE UNEMPLOYMENT - OWNERS" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="605000" accountCode="605000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="GROUP HEALTH INSURANCE" description=""/>
  <GlAccount parentGlAccountId="605000" glAccountId="605100" accountCode="605100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="GROUP HEALTH INSURANCE - PREMIUMS" description=""/>
  <GlAccount parentGlAccountId="605000" glAccountId="605200" accountCode="605200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="GROUP HEALTH INSURANCE - PREMIUMS OWNER or STOCKHOLDER" description=""/>
  <GlAccount parentGlAccountId="605000" glAccountId="605800" accountCode="605800"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EMPLOYEE HEALTH INSURANCE PREMIUM CONTRIBUTIONS" description=""/>
  <GlAccount parentGlAccountId="605000" glAccountId="605900" accountCode="605900"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FORMER EMPLOYEE'S COBRA PAYMENTS" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="606000" accountCode="606000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WORKERS COMP. INSURANCE" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="607000" accountCode="607000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DISABILITY INCOME INSURANCE" description=""/>
  <GlAccount parentGlAccountId="607000" glAccountId="607100" accountCode="607100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DISABILITY INCOME INSURANCE PREMIUMS" description=""/>
  <GlAccount parentGlAccountId="607000" glAccountId="607200" accountCode="607200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DISABILITY INCOME INSURANCE PREMIUMS OWNER or STOCKHOLDER" description=""/>
  <GlAccount parentGlAccountId="607000" glAccountId="607400" accountCode="607400"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EMPLOYEE DISABILITY INSURANCE CO-PAYMENTS" description=""/>

  <GlAccount parentGlAccountId="607000" glAccountId="607500" accountCode="607500"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="LIFE INSURANCE" description=""/>
  <GlAccount parentGlAccountId="607000" glAccountId="607600" accountCode="607600"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="GROUP LIFE INSURANCE PREMIUMS" description=""/>
  <GlAccount parentGlAccountId="607000" glAccountId="607700" accountCode="607700"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="GROUP LIFE INSURANCE PREMIUMS OWNER or STOCKHOLDER" description=""/>
  <GlAccount parentGlAccountId="607000" glAccountId="607900" accountCode="607900"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EMPLOYEE LIFE INSURANCE CO-PAYMENTS" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="608000" accountCode="608000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETIREMENT (PENSION / PROFIT SHARING / 401(k)" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="609000" accountCode="609000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER BENEFIT EXPENSE" description=""/>
  <GlAccount parentGlAccountId="609000" glAccountId="609100" accountCode="609100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="STAFF GIFTS AND PERQS" description=""/>
  <GlAccount parentGlAccountId="609000" glAccountId="609200" accountCode="609200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="STAFF PICNIC / CHRISTMAS PARTY (100% DEDUCTIBLE)" description=""/>

  <GlAccount parentGlAccountId="609000" glAccountId="609500" accountCode="609500"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PAYROLL PROCESSING EXPENSE" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="610000" accountCode="610000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OCCUPANCY COST" description=""/>
  <GlAccount parentGlAccountId="610000" glAccountId="611000" accountCode="611000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RENT EXPENSE" description=""/>
  <GlAccount parentGlAccountId="611000" glAccountId="611100" accountCode="611100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="BASIC RENT" description=""/>
  <GlAccount parentGlAccountId="611000" glAccountId="611200" accountCode="611200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PERCENTAGE RENT" description=""/>
  <GlAccount parentGlAccountId="611000" glAccountId="611300" accountCode="611300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="COMMON AREA CHARGES" description=""/>

  <GlAccount parentGlAccountId="610000" glAccountId="612000" accountCode="612000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="UTILITIES" description=""/>
  <GlAccount parentGlAccountId="612000" glAccountId="612100" accountCode="612100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="UTILITIES - HEATING" description=""/>
  <GlAccount parentGlAccountId="612000" glAccountId="612200" accountCode="612200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="UTILITIES - ELECTRICITY" description=""/>
  <GlAccount parentGlAccountId="612000" glAccountId="612300" accountCode="612300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="UTILITIES - WATER AND SEWER" description=""/>
  <GlAccount parentGlAccountId="612000" glAccountId="612400" accountCode="612400"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="UTILITIES - RUBBISH REMOVAL / RECYCLING" description=""/>

  <GlAccount parentGlAccountId="610000" glAccountId="613000" accountCode="613000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER OCCUPANCY COSTS" description=""/>
  <GlAccount parentGlAccountId="613000" glAccountId="613100" accountCode="613100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER PARKING SUBSIDY" description=""/>
  <GlAccount parentGlAccountId="613000" glAccountId="613200" accountCode="613200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="JANITORIAL AND OTHER CONTRACT SERVICES" description=""/>
  <GlAccount parentGlAccountId="613000" glAccountId="613300" accountCode="613300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER OCCUPANCY COSTS" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="620000" accountCode="620000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ADVERTISING AND PROMOTION" description=""/>
  <GlAccount parentGlAccountId="620000" glAccountId="621000" accountCode="621000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ADVERTISING" description=""/>
  <GlAccount parentGlAccountId="621000" glAccountId="621100" accountCode="621100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ADVERTISING - PRINT" description=""/>
  <GlAccount parentGlAccountId="621000" glAccountId="621200" accountCode="621200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ADVERTISING - RADIO" description=""/>
  <GlAccount parentGlAccountId="621000" glAccountId="621300" accountCode="621300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ADVERTISING - TELEVISION" description=""/>
  <GlAccount parentGlAccountId="621000" glAccountId="621400" accountCode="621400"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ADVERTISING - YELLOW PAGES" description=""/>
  <GlAccount parentGlAccountId="621000" glAccountId="621500" accountCode="621500"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ADVERTISING - OTHER" description=""/>

  <GlAccount parentGlAccountId="620000" glAccountId="622000" accountCode="622000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CATALOG / NEWSLETTER" description=""/>
  <GlAccount parentGlAccountId="622000" glAccountId="622100" accountCode="622100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CATALOG / NEWSLETTER - LAYOUT / PRODUCTION / PRINTG" description=""/>
  <GlAccount parentGlAccountId="622000" glAccountId="622200" accountCode="622200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CATALOG / NEWSLETTER - POSTAGE / HANDLING" description=""/>

  <GlAccount parentGlAccountId="620000" glAccountId="623000" accountCode="623000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SPECIAL EVENTS" description=""/>
  <GlAccount parentGlAccountId="623000" glAccountId="623100" accountCode="623100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="STORE EVENTS" description=""/>
  <GlAccount parentGlAccountId="623000" glAccountId="623200" accountCode="623200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER EVENTS" description=""/>

  <GlAccount parentGlAccountId="620000" glAccountId="624000" accountCode="624000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="JOINT ADVERTISING" description=""/>
  <GlAccount parentGlAccountId="624000" glAccountId="624100" accountCode="624100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="JOINT ADVERTISING - MALL ASSOCIATION" description=""/>
  <GlAccount parentGlAccountId="624000" glAccountId="624200" accountCode="624200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="JOINT ADVERTISING - FRANCHISER" description=""/>
  <GlAccount parentGlAccountId="624000" glAccountId="624300" accountCode="624300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="JOINT ADVERTISING - TRADE ASSOCIATION" description=""/>
  <GlAccount parentGlAccountId="624000" glAccountId="624400" accountCode="624400"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="JOINT ADVERTISING - WEB REFERRAL FEES" description=""/>

  <GlAccount parentGlAccountId="620000" glAccountId="625000" accountCode="625000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER ADVERTISING / PROMOTION" description=""/>

  <GlAccount parentGlAccountId="620000" glAccountId="626000" accountCode="626000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PUBLISHER / VENDOR ADVERTISING ALLOWANCES" description=""/>
  <GlAccount parentGlAccountId="626000" glAccountId="626100" accountCode="626100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CO-OPERATIVE ADVERTISING ALLOWANCES" description=""/>
  <GlAccount parentGlAccountId="626000" glAccountId="626200" accountCode="626200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETAIL DISPLAY AND SHELF ALLOWANCES" description=""/>
  <GlAccount parentGlAccountId="626000" glAccountId="626300" accountCode="626300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CATALOG SPACE SALES REVENUES ALLOWANCES" description=""/>
  <GlAccount parentGlAccountId="626000" glAccountId="626400" accountCode="626400"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER ADVERTISING ALLOWANCES" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="630000" accountCode="630000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="TELEPHONE AND OTHER COMMUNICATIONS" description=""/>
  <GlAccount parentGlAccountId="630000" glAccountId="631000" accountCode="631000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="TELEPHONE COMPANY USE CHARGES" description=""/>
  <GlAccount parentGlAccountId="631000" glAccountId="631100" accountCode="631100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="TELEPHONE CO CHARGES - LOCAL" description=""/>
  <GlAccount parentGlAccountId="631000" glAccountId="631200" accountCode="631200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="TELEPHONE CO CHARGES - LONG DISTANCE" description=""/>
  <GlAccount parentGlAccountId="631000" glAccountId="631300" accountCode="631300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="TELEPHONE CO CHARGES - FAX" description=""/>
  <GlAccount parentGlAccountId="631000" glAccountId="631400" accountCode="631400"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="TELEPHONE CO CHARGES - CELL PHONE AND PAGER" description=""/>

  <GlAccount parentGlAccountId="630000" glAccountId="632000" accountCode="632000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="NETWORK CHARGES" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="640000" accountCode="640000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PROFESSIONAL SERVICES" description=""/>
  <GlAccount parentGlAccountId="640000" glAccountId="641000" accountCode="641000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="LEGAL FEES" description=""/>
  <GlAccount parentGlAccountId="640000" glAccountId="642000" accountCode="642000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ACCOUNTING FEES" description=""/>
  <GlAccount parentGlAccountId="640000" glAccountId="643000" accountCode="643000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY VERIFICATION" description=""/>
  <GlAccount parentGlAccountId="640000" glAccountId="649000" accountCode="649000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER CONSULTING FEES" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="650000" accountCode="650000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="STATIONERY AND SUPPLIES" description=""/>
  <GlAccount parentGlAccountId="650000" glAccountId="651000" accountCode="651000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="STATIONERY AND SUPPLIES - OFFICE USE" description=""/>
  <GlAccount parentGlAccountId="650000" glAccountId="652000" accountCode="652000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WRAPPINGS AND BAGS" description=""/>
  <GlAccount parentGlAccountId="650000" glAccountId="653000" accountCode="653000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PRINTED ITEMS - NOT OTHERWISE ALLOCATED" description=""/>
  <GlAccount parentGlAccountId="650000" glAccountId="654000" accountCode="654000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="JANITORIAL SUPPLIES" description=""/>
  <GlAccount parentGlAccountId="650000" glAccountId="659000" accountCode="659000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="660000" accountCode="660000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DATA PROCESSING EXPENSE - NOT WEB SITE" description=""/>
  <GlAccount parentGlAccountId="660000" glAccountId="661000" accountCode="661000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DATA PROCESSING SUPPLIES" description=""/>
  <GlAccount parentGlAccountId="660000" glAccountId="662000" accountCode="662000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DATA PROCESSING EQUIPEMENT AND SOFTWARE" description=""/>
  <GlAccount parentGlAccountId="660000" glAccountId="663000" accountCode="663000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OUTSIDE COMPUTER SERVICES" description=""/>
  <GlAccount parentGlAccountId="660000" glAccountId="669000" accountCode="669000"
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    accountName="OTHER DATA PROCESSING EXPENSE" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="670000" accountCode="670000"
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    accountName="DEPRECIATION EXPENSE" description=""/>
  <GlAccount parentGlAccountId="670000" glAccountId="671000" accountCode="671000"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - BUILDING" description=""/>
  <GlAccount parentGlAccountId="670000" glAccountId="672000" accountCode="672000"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - LAND IMPROVEMENTS" description=""/>
  <GlAccount parentGlAccountId="670000" glAccountId="673000" accountCode="673000"
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    accountName="DEPRECIATION - BUILDING IMPROVEMENTS" description=""/>
  <GlAccount parentGlAccountId="670000" glAccountId="674000" accountCode="674000"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - LEASEHOLD IMPROVEMENTS" description=""/>

  <GlAccount parentGlAccountId="670000" glAccountId="675000" accountCode="675000"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - FURNITURE /FIXTURES / EQUIPMENT" description=""/>
  <GlAccount parentGlAccountId="670000" glAccountId="675100" accountCode="675100"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - FURNITURE /FIXTURES / EQUIPMENT" description=""/>
  <GlAccount parentGlAccountId="670000" glAccountId="675200" accountCode="675200"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - DATA PROCESSING EQUIPMENT" description=""/>
  <GlAccount parentGlAccountId="670000" glAccountId="675300" accountCode="675300"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - DATA PROCESSING SOFTWARE" description=""/>
  <GlAccount parentGlAccountId="670000" glAccountId="675400" accountCode="675400"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - VEHICLES" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="680000" accountCode="680000"
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    accountName="TRAVEL AND ENTERTAINMENT" description=""/>
  <GlAccount parentGlAccountId="680000" glAccountId="681000" accountCode="681000"
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    accountName="BUSINESS TRAVEL" description=""/>
  <GlAccount parentGlAccountId="680000" glAccountId="682000" accountCode="682000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="BUSINESS MEALS AND ENTERTAINMENT (50% DEDUCTIBLE)" description=""/>
  <GlAccount parentGlAccountId="680000" glAccountId="683000" accountCode="683000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FOOD - STAFF MEETINGS, ETC.  (100% DEDUCTIBLE - DE MINIMIS)" description=""/>

  <GlAccount parentGlAccountId="600000" glAccountId="690000" accountCode="690000"
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    accountName="INSURANCE" description=""/>
  <GlAccount parentGlAccountId="690000" glAccountId="691000" accountCode="691000"
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    accountName="BUSINESS INSURANCE" description=""/>
  <GlAccount parentGlAccountId="690000" glAccountId="692000" accountCode="692000"
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    accountName="REAL ESTATE INSURANCE" description=""/>
  <GlAccount parentGlAccountId="690000" glAccountId="693000" accountCode="693000"
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    accountName="VEHICLE INSURANCE" description=""/>
  <GlAccount parentGlAccountId="690000" glAccountId="694000" accountCode="694000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER INSURANCE" description=""/>

  <GlAccount parentGlAccountId="" glAccountId="700000" accountCode="700000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER EXPENSES" description=""/>

  <GlAccount parentGlAccountId="700000" glAccountId="701000" accountCode="701000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CREDIT CARD SERVICE CHARGES" description=""/>
  <GlAccount parentGlAccountId="701000" glAccountId="701100" accountCode="701100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CREDIT CARD SERVICE CHARGE MASTER CARD / VISA" description=""/>
  <GlAccount parentGlAccountId="701000" glAccountId="701200" accountCode="701200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CREDIT CARD SERVICE CHARGE AMEX" description=""/>
  <GlAccount parentGlAccountId="701000" glAccountId="701300" accountCode="701300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CREDIT CARD SERVICE CHARGE DISCOVER" description=""/>
  <GlAccount parentGlAccountId="701000" glAccountId="701400" accountCode="701400"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CREDIT CARD SERVICE CHARGE DEBIT / ATM CARD" description=""/>

  <GlAccount parentGlAccountId="700000" glAccountId="702000" accountCode="702000"
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    accountName="BANK SERVICE CHARGES" description=""/>
  <GlAccount parentGlAccountId="700000" glAccountId="709000" accountCode="709000"
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  <GlAccount parentGlAccountId="700000" glAccountId="710000" accountCode="710000"
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    accountName="DUES AND SUBSCRIPTIONS" description=""/>
  <GlAccount parentGlAccountId="710000" glAccountId="711000" accountCode="711000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ASSOCIATION MEMBERSHIP FEES" description=""/>

  <GlAccount parentGlAccountId="710000" glAccountId="712000" accountCode="712000"
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    accountName="SUBSCRIPTION FEES" description=""/>
  <GlAccount parentGlAccountId="712000" glAccountId="712100" accountCode="712100"
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    accountName="SUBSCRIPTION FEES - PROFESSIONAL PUBLICATIONS" description=""/>
  <GlAccount parentGlAccountId="712000" glAccountId="712200" accountCode="712200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SUBSCRIPTION FEES - BOUND REFERENCE TOOLS" description=""/>
  <GlAccount parentGlAccountId="712000" glAccountId="712300" accountCode="712300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SUBSCRIPTION FEES - ELECTRONIC REFER TOOLS" description=""/>

  <GlAccount parentGlAccountId="700000" glAccountId="720000" accountCode="720000"
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    accountName="OFFICE EXPENSE" description=""/>
  <GlAccount parentGlAccountId="720000" glAccountId="721000" accountCode="721000"
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    accountName="OFFICE EXPENSE" description=""/>

  <GlAccount parentGlAccountId="700000" glAccountId="730000" accountCode="730000"
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    accountName="POSTAGE / SHIPPING EXPENSE" description=""/>
  <GlAccount parentGlAccountId="730000" glAccountId="731000" accountCode="731000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="POSTAGE EXPENSE" description=""/>
  <GlAccount parentGlAccountId="731000" glAccountId="731100" accountCode="731100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER PACKAGE CHARGES" description=""/>
  <GlAccount parentGlAccountId="731000" glAccountId="731200" accountCode="731200"
    glAccountClassId="REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="POSTAGE AND HANDLING FEES RECEIVED" description=""/>

  <GlAccount parentGlAccountId="730000" glAccountId="739000" accountCode="739000"
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    accountName="OTHER POSTAGE EXPENSE" description=""/>

  <GlAccount parentGlAccountId="700000" glAccountId="740000" accountCode="740000"
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    accountName="TAXES" description=""/>
  <GlAccount parentGlAccountId="740000" glAccountId="741000" accountCode="741000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY AND USE TAXES" description=""/>
  <GlAccount parentGlAccountId="740000" glAccountId="742000" accountCode="742000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REAL ESTATE TAXES" description=""/>
  <GlAccount parentGlAccountId="740000" glAccountId="743000" accountCode="743000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="BUSINESS LICENSES AND FEES" description=""/>
  <GlAccount parentGlAccountId="740000" glAccountId="744000" accountCode="744000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER BUSINESS TAXES AND FEES" description=""/>

  <GlAccount parentGlAccountId="700000" glAccountId="750000" accountCode="750000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EDUCATION" description=""/>
  <GlAccount parentGlAccountId="750000" glAccountId="751000" accountCode="751000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EDUCATION - COURSE FEES" description=""/>
  <GlAccount parentGlAccountId="750000" glAccountId="752000" accountCode="752000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EDUCATION - TRAVEL" description=""/>
  <GlAccount parentGlAccountId="750000" glAccountId="753000" accountCode="753000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EDUCATION - MEALS AND ENTERTAINMENT ( 50% DEDUCTIBLE)" description=""/>
  <GlAccount parentGlAccountId="750000" glAccountId="754000" accountCode="754000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EDUCATION - OTHER" description=""/>

  <GlAccount parentGlAccountId="700000" glAccountId="760000" accountCode="760000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EQUIPMENT RENT" description=""/>
  <GlAccount parentGlAccountId="760000" glAccountId="761000" accountCode="761000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OFFICE EQUIPMENT RENT" description=""/>
  <GlAccount parentGlAccountId="760000" glAccountId="762000" accountCode="762000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="STORE EQUIPMENT RENT" description=""/>
  <GlAccount parentGlAccountId="760000" glAccountId="763000" accountCode="763000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER EQUIPMENT RENT" description=""/>

  <GlAccount parentGlAccountId="700000" glAccountId="770000" accountCode="770000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE" description=""/>
  <GlAccount parentGlAccountId="770000" glAccountId="771000" accountCode="771000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE - BUILDING EQUIP" description=""/>
  <GlAccount parentGlAccountId="770000" glAccountId="772000" accountCode="772000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE - FURNITURE, FIXTURES, AND EQUIPMENT" description=""/>
  <GlAccount parentGlAccountId="770000" glAccountId="773000" accountCode="773000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE - DATA PROCESSING EQUIP" description=""/>
  <GlAccount parentGlAccountId="770000" glAccountId="774000" accountCode="774000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE - VEHICLE" description=""/>
  <GlAccount parentGlAccountId="770000" glAccountId="779000" accountCode="779000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE - OTHER" description=""/>

  <GlAccount parentGlAccountId="700000" glAccountId="780000" accountCode="780000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER OPERATING EXPENSES" description=""/>
  <GlAccount parentGlAccountId="780000" glAccountId="781000" accountCode="781000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="BAD DEBTS" description=""/>
  <GlAccount parentGlAccountId="780000" glAccountId="782000" accountCode="782000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="COLLECTION EXPENSE" description=""/>
  <GlAccount parentGlAccountId="780000" glAccountId="783000" accountCode="783000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CASH OVER / SHORT" description=""/>
  <GlAccount parentGlAccountId="780000" glAccountId="784000" accountCode="784000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CLASSIFIED ADS - HELP WANTED" description=""/>
  <GlAccount parentGlAccountId="780000" glAccountId="785000" accountCode="785000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CONTRIBUTIONS" description=""/>
  <GlAccount parentGlAccountId="780000" glAccountId="786000" accountCode="786000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="VEHICLE EXPENSE" description=""/>
  <GlAccount parentGlAccountId="780000" glAccountId="787000" accountCode="787000"
    glAccountClassId="AMORTIZATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="AMORTIZATION EXPENSE" description=""/>
  <GlAccount parentGlAccountId="780000" glAccountId="788000" accountCode="788000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PENALTIES" description=""/>
  <GlAccount parentGlAccountId="780000" glAccountId="789000" accountCode="789000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FRANCHISE FEE / ROYALTY" description=""/>

  <!-- NOTE: FOLLOWING NUMBERING IS OUT OF WHACK; THIS IS HOW THEY HAD IT WITH A 790000 CHILD TO A 780000 PARENT; this seems okay though -->
  <GlAccount parentGlAccountId="780000" glAccountId="790000" accountCode="790000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MISCELLANEOUS EXPENSE" description=""/>

<!-- OTHER INCOME -->
  <GlAccount parentGlAccountId="" glAccountId="800000" accountCode="800000"
    glAccountClassId="INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER INCOME" description=""/>

    <!-- SC 20060306 Some of these could be re-classified as Revenue, depending on type of business.  -->
  <GlAccount parentGlAccountId="800000" glAccountId="801000" accountCode="801000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INCOME / LOSS FROM BUSINESS (NET OF EXPENSES)" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="802000" accountCode="802000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RENTAL INCOME" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="803000" accountCode="803000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SALES TAX COMMISSION" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="804000" accountCode="804000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SPECIAL FEES COLLECTED" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="805000" accountCode="805000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER FEES COLLECTED" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="806000" accountCode="806000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MEMBERSHIP FEES COLLECTED" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="810000" accountCode="810000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="INTEREST_INCOME" glResourceTypeId="MONEY"
    accountName="INTEREST INCOME ON FINANCE CHARGES OR CUSTOMER ACCOUNTS" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="811000" accountCode="811000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER INTEREST INCOME" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="812000" accountCode="812000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DIVIDEND INCOME" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="813000" accountCode="813000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CAPITAL GAINS INCOME" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="814000" accountCode="814000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="GAIN ON SALE OF FIXED ASSETS" description=""/>
  <GlAccount parentGlAccountId="800000" glAccountId="819000" accountCode="819000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER INCOME" description=""/>

  <GlAccount parentGlAccountId="" glAccountId="820000" accountCode="820000"
    glAccountClassId="CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER EXPENSE" description=""/>

  <GlAccount parentGlAccountId="820000" glAccountId="821000" accountCode="821000"
    glAccountClassId="INTEREST_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INTEREST EXPENSE" description=""/>
  <GlAccount parentGlAccountId="820000" glAccountId="822000" accountCode="822000"
    glAccountClassId="INTEREST_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MORTGAGE INTEREST EXPENSE" description=""/>
  <GlAccount parentGlAccountId="820000" glAccountId="823000" accountCode="823000"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="LOSS ON SALE OF FIXED ASSETS" description=""/>
  <GlAccount parentGlAccountId="820000" glAccountId="824000" accountCode="824000"
    glAccountClassId="CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="UNINSURED CASUALTY LOSS" description=""/>
  <GlAccount parentGlAccountId="820000" glAccountId="829000" accountCode="829000"
    glAccountClassId="CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER EXPENSES" description=""/>

  <GlAccount parentGlAccountId="" glAccountId="850000" accountCode="850000"
    glAccountClassId="DEBIT" glAccountTypeId="PROFIT_LOSS_ACCOUNT" glResourceTypeId="MONEY"
    accountName="NET INCOME" description=""/>

  <GlAccount parentGlAccountId="" glAccountId="900000" accountCode="900000"
    glAccountClassId="NON_POSTING" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INCOME TAX" description=""/>

  <GlAccount parentGlAccountId="900000" glAccountId="901000" accountCode="901000"
    glAccountClassId="NON_POSTING" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FEDERAL INCOME TAX" description=""/>
  <GlAccount parentGlAccountId="900000" glAccountId="902000" accountCode="902000"
    glAccountClassId="NON_POSTING" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="STATE INCOME TAX" description=""/>
  <GlAccount parentGlAccountId="900000" glAccountId="903000" accountCode="903000"
    glAccountClassId="NON_POSTING" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="LOCAL INCOME TAX" description=""/>
</entity-engine-xml>