<?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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software distributed under the License is distributed on an
"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="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="100000" glAccountId="110000" accountCode="110000"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="CASH" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="110000" glAccountId="111000" accountCode="111000"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="CASH IN BANK AND ON HAND" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="111000" glAccountId="111100" accountCode="111100"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="GENERAL CHECKING ACCOUNT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="111000" glAccountId="111200" accountCode="111200"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PAYROLL CHECKING ACCOUNT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="111000" glAccountId="111300" accountCode="111300"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="SINGLE TITLE ORDER PLAN (STOP) CHECKING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="111000" glAccountId="111400" accountCode="111400"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="MONEY MARKET" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="111000" glAccountId="111500" accountCode="111500"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="CERTIFICATES OF DEPOSIT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="111000" glAccountId="111600" accountCode="111600"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="SAVINGS ACCOUNTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="111000" glAccountId="111700" accountCode="111700"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="CASH IN REGISTERS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="111000" glAccountId="111800" accountCode="111800"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="CASH FOR OUT OF STORE EVENTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="111000" glAccountId="111900" accountCode="111900"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PETTY CASH" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="111000" glAccountId="112000" accountCode="112000"
    glAccountClassId="CASH_EQUIVALENT" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="UNDEPOSITED RECEIPTS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="100000" glAccountId="120000" accountCode="120000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCOUNTS_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="120000" glAccountId="121000" accountCode="121000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCOUNTS_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - TRADE" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="121000" glAccountId="121100" accountCode="121100"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCOUNTS_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - TRADE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="121000" glAccountId="121200" accountCode="121200"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCOUNTS_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - NON-SUFFICIENT FUNDS RETURNED CHECKS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="121000" glAccountId="121800" accountCode="121800"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="INTRSTINC_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE TRADE - INTEREST RECEIVABLE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="121000" glAccountId="121900" accountCode="121900"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCOUNTS_RECEIVABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE TRADE - ALLOWANCE FOR BAD DEBT" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="120000" glAccountId="122000" accountCode="122000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="IN TRANSIT FROM CREDIT CARD PROCESSORS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="122000" glAccountId="122100" accountCode="122100"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - AMEX" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="122000" glAccountId="122200" accountCode="122200"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - DISCOVER" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="122000" glAccountId="122300" accountCode="122300"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - MASTER CARD / VISA" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="122000" glAccountId="122400" accountCode="122400"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - DEBIT / ATM CARDS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="122000" glAccountId="122500" accountCode="122500"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="MRCH_STLMNT_ACCOUNT" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - PAYPAL" description="" postedBalance="0.0"/>
  <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="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="120000" glAccountId="123000" accountCode="123000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="VENDOR ADVERTISING ALLOWANCES RECEIVABLE" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="120000" glAccountId="124000" accountCode="124000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="LOANS RECEIVABLE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="124000" glAccountId="124100" accountCode="124100"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="LOANS RECEIVABLE - EMPLOYEES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="124000" glAccountId="124200" accountCode="124200"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="LOANS RECEIVABLE - OWNERS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="124000" glAccountId="124300" accountCode="124300"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="LOANS RECEIVABLE - OTHERS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="120000" glAccountId="125000" accountCode="125000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="INVENTORY_XFER_OUT" glResourceTypeId="MONEY"
    accountName="RECEIVABLE FROM INVENTORY TRANSFERRED OUT" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="120000" glAccountId="126000" accountCode="126000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="ACCREC_UNAPPLIED" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE - UNAPPLIED PAYMENTS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="120000" glAccountId="129000" accountCode="129000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="A/R MISCELLANEOUS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="100000" glAccountId="140000" accountCode="140000"
    glAccountClassId="INVENTORY_ASSET" glAccountTypeId="INVENTORY_ACCOUNT" glResourceTypeId="MONEY"
    accountName="INVENTORY" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="140000" glAccountId="141000" accountCode="141000"
    glAccountClassId="INVENTORY_ASSET" glAccountTypeId="RAWMAT_INVENTORY" glResourceTypeId="MONEY"
    accountName="RAW MATERIALS INVENTORY" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="140000" glAccountId="142000" accountCode="142000"
    glAccountClassId="INVENTORY_ASSET" glAccountTypeId="WIP_INVENTORY" glResourceTypeId="MONEY"
    accountName="WORK IN PROGRESS INVENTORY" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="140000" glAccountId="149000" accountCode="149000"
    glAccountClassId="INVENTORY_ASSET" glAccountTypeId="INV_ADJ_AVG_COST" glResourceTypeId="MONEY"
    accountName="INVENTORY - AVERAGE COST VALUATION ADJUSTMENT" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="100000" glAccountId="150000" accountCode="150000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="PREPAID_EXPENSES" glResourceTypeId="MONEY"
    accountName="PREPAID EXPENSES, DEPOSITS, OTHER CURRENT ASSETS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="150000" glAccountId="151000" accountCode="151000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PREPAID EXPENSES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="151000" glAccountId="151100" accountCode="151100"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PREPAID INSURANCE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="151000" glAccountId="151200" accountCode="151200"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PREPAID RENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="151000" glAccountId="151300" accountCode="151300"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PREPAID INTEREST" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="151000" glAccountId="151900" accountCode="151900"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="PREPAID OTHER" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="150000" glAccountId="152000" accountCode="152000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="DEPOSITS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="152000" glAccountId="152100" accountCode="152100"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="DEPOSIT - UPS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="152000" glAccountId="152200" accountCode="152200"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="DEPOSIT - UTILITIES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="152000" glAccountId="152300" accountCode="152300"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="DEPOSIT - RENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="152000" glAccountId="152900" accountCode="152900"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="DEPOSITS - OTHER" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="150000" glAccountId="153000" accountCode="153000"
    glAccountClassId="CURRENT_ASSET" glAccountTypeId="CURRENT_ASSET" glResourceTypeId="MONEY"
    accountName="OTHER CURRENT ASSETS" description="" postedBalance="0.0"/>

<!-- 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="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="160000" glAccountId="161000" accountCode="161000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="LAND" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="160000" glAccountId="162000" accountCode="162000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="BUILDING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="160000" glAccountId="163000" accountCode="163000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="LAND IMPROVEMENTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="160000" glAccountId="164000" accountCode="164000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="BUILDING IMPROVEMENTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="160000" glAccountId="165000" accountCode="165000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="LEASEHOLD IMPROVEMENTS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="100000" glAccountId="170000" accountCode="170000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="FINISHED_GOODS"
    accountName="FURNITURE - FIXTURES - EQUIPMENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="170000" glAccountId="171000" accountCode="171000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="FINISHED_GOODS"
    accountName="FURNITURE - FIXTURES - EQUIPMENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="170000" glAccountId="172000" accountCode="172000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="FINISHED_GOODS"
    accountName="DATA PROCESSING EQUIPMENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="170000" glAccountId="173000" accountCode="173000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="FINISHED_GOODS"
    accountName="DATA PROCESSING SOFTWARE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="170000" glAccountId="174000" accountCode="174000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="FINISHED_GOODS"
    accountName="VEHICLES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="100000" glAccountId="180000" accountCode="180000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="180000" glAccountId="181000" accountCode="181000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - BUILDING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="180000" glAccountId="182000" accountCode="182000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - LAND IMPROVEMENTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="180000" glAccountId="183000" accountCode="183000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - BUILDING IMPROVEMENTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="180000" glAccountId="184000" accountCode="184000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - LEASEHOLD IMPROVEMENTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="180000" glAccountId="185000" accountCode="185000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - FURNITURE FIXTURES EQUIPMENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="180000" glAccountId="186000" accountCode="186000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - DATA PROCESSING EQUIP" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="180000" glAccountId="187000" accountCode="187000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - DATA PROCESSING SOFTWARE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="180000" glAccountId="188000" accountCode="188000"
    glAccountClassId="ACCUM_DEPRECIATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED DEPRECIATION - VEHICLES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="100000" glAccountId="190000" accountCode="190000"
    glAccountClassId="ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="OTHER ASSETS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="190000" glAccountId="191000" accountCode="191000"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="INTANGIBLE ASSETS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="191000" glAccountId="191100" accountCode="191100"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="COVENANT NOT TO COMPETE-PREVIOUS OWNER" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="191000" glAccountId="191200" accountCode="191200"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="GOODWILL" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="191000" glAccountId="191300" accountCode="191300"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="CUSTOMER LISTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="191000" glAccountId="191800" accountCode="191800"
    glAccountClassId="LONGTERM_ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="OTHER INTANGIBLE ASSETS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="191000" glAccountId="191900" accountCode="191900"
    glAccountClassId="ACCUM_AMORTIZATION" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="ACCUMULATED AMORTIZATION" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="190000" glAccountId="192000" accountCode="192000"
    glAccountClassId="ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="CASH SURRENDER VALUE OF LIFE INSURANCE" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="190000" glAccountId="199000" accountCode="199000"
    glAccountClassId="ASSET" glAccountTypeId="FIXED_ASSET" glResourceTypeId="MONEY"
    accountName="OTHER ASSETS" description="" postedBalance="0.0"/>

<!-- 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="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="200000" glAccountId="210000" accountCode="210000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="ACCOUNTS_PAYABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS PAYABLE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="210000" glAccountId="211000" accountCode="211000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="ACCOUNTS_PAYABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS PAYABLE - MERCHANDISE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="210000" glAccountId="212000" accountCode="212000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="ACCOUNTS_PAYABLE" glResourceTypeId="MONEY"
    accountName="ACCOUNTS PAYABLE - OPERATING" description="" postedBalance="0.0"/>

    <GlAccount parentGlAccountId="210000" glAccountId="213000" accountCode="213000"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_CREDIT" glResourceTypeId="MONEY"
        accountName="CUSTOMER CREDITS" description="" postedBalance="0.0"/>

    <GlAccount parentGlAccountId="213000" glAccountId="213100" accountCode="213100"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_CREDIT" glResourceTypeId="MONEY"
        accountName="MERCHANDISE CREDITS UNREDEEMED" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="213000" glAccountId="213200" accountCode="213200"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_CREDIT" glResourceTypeId="MONEY"
        accountName="GIFT CERTIFICATES UNREDEEMED" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="213000" glAccountId="213300" accountCode="213300"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_DEPOSIT" glResourceTypeId="MONEY"
        accountName="SPECIAL ORDER DEPOSITS" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="213000" glAccountId="213400" accountCode="213400"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_DEPOSIT" glResourceTypeId="MONEY"
        accountName="MAIL ORDER DEPOSITS" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="213000" glAccountId="213500" accountCode="213500"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CUSTOMER_DEPOSIT" glResourceTypeId="MONEY"
        accountName="CUSTOMER DEPOSIT ACCOUNTS" description="" postedBalance="0.0"/>

    <GlAccount parentGlAccountId="210000" glAccountId="214000" accountCode="214000"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="UNINVOICED ITEM RECEIPTS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="210000" glAccountId="215000" accountCode="215000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="INVENTORY_XFER_IN" glResourceTypeId="MONEY"
    accountName="PAYABLE FOR INVENTORY TRANSFERRED IN" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="210000" glAccountId="216000" accountCode="216000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="ACCPAYABLE_UNAPPLIED" glResourceTypeId="MONEY"
    accountName="ACCOUNTS PAYABLE - UNAPPLIED PAYMENTS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="200000" glAccountId="220000" accountCode="220000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED EXPENSES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="220000" glAccountId="221000" accountCode="221000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="220000" glAccountId="221100" accountCode="221100"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="COMMISSIONS_PAYABLE" glResourceTypeId="MONEY"
    accountName="ACCRUED COMMISSIONS DUE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="221000" glAccountId="221200" accountCode="221200"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED WAGES DUE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="221000" glAccountId="221300" accountCode="221300"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED EMPLOYEE MEDICAL PREMIUMS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="220000" glAccountId="222000" accountCode="222000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="PAYROLL WITHHOLDINGS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="222000" glAccountId="222100" accountCode="222100"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="FEDERAL WITHHOLDING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="222000" glAccountId="222200" accountCode="222200"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="FICA WITHHOLDING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="222000" glAccountId="222300" accountCode="222300"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="MEDICARE WITHHOLDING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="222000" glAccountId="222400" accountCode="222400"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="STATE WITHHOLDING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="222000" glAccountId="222500" accountCode="222500"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="LOCAL WITHHOLDING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="222000" glAccountId="222600" accountCode="222600"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="401k - PENSION WITHHOLDING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="222000" glAccountId="222700" accountCode="222700"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="GARNISHMENT WITHHOLDING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="222000" glAccountId="222800" accountCode="222800"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="EMPLOYEE BENEFITS WITHHOLDING" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="222000" glAccountId="222900" accountCode="222900"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="MISCELLANEOUS WITHHOLDING" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="220000" glAccountId="223000" accountCode="223000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL TAXES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="223000" glAccountId="223100" accountCode="223100"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL TAXES - FICA EMPLOYER'S SHARE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="223000" glAccountId="223200" accountCode="223200"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL TAXES - MEDICARE EMPLOYER'S SHARE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="223000" glAccountId="223300" accountCode="223300"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL TAXES - FEDERAL UNEMPLOYMENT TAX" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="223000" glAccountId="223400" accountCode="223400"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED PAYROLL TAXES - STATE UNEMPLOYMENT TAX" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="220000" glAccountId="223500" accountCode="223500"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="401k - PENSION EMPLOYER CONTRIBUTION" description="" postedBalance="0.0"/>

    <GlAccount parentGlAccountId="220000" glAccountId="224000" accountCode="224000"
        glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED" description="" postedBalance="0.0"/>

    <!-- 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="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224101" accountCode="224101" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - AK" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224102" accountCode="224102" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - AL" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224103" accountCode="224103" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - AR" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224104" accountCode="224104" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - AS" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224105" accountCode="224105" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - AZ" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224106" accountCode="224106" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - CA" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224107" accountCode="224107" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - CO" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224108" accountCode="224108" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - CT" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224109" accountCode="224109" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - DC" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224110" accountCode="224110" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - DE" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224111" accountCode="224111" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - FL" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224112" accountCode="224112" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - FM" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224113" accountCode="224113" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - GA" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224114" accountCode="224114" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - GU" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224115" accountCode="224115" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - HI" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224116" accountCode="224116" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - IA" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224117" accountCode="224117" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - ID" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224118" accountCode="224118" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - IL" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224119" accountCode="224119" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - IN" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224120" accountCode="224120" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - KS" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224121" accountCode="224121" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - KY" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224122" accountCode="224122" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - LA" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224123" accountCode="224123" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MA" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224124" accountCode="224124" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MD" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224125" accountCode="224125" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - ME" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224126" accountCode="224126" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MH" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224127" accountCode="224127" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MI" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224128" accountCode="224128" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MN" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224129" accountCode="224129" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MP" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224130" accountCode="224130" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MO" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224131" accountCode="224131" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MS" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224132" accountCode="224132" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - MT" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224133" accountCode="224133" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NC" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224134" accountCode="224134" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - ND" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224135" accountCode="224135" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NE" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224136" accountCode="224136" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NH" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224137" accountCode="224137" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NJ" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224138" accountCode="224138" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NM" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224139" accountCode="224139" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NV" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224140" accountCode="224140" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - NY" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224141" accountCode="224141" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - OH" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224142" accountCode="224142" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - OK" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224143" accountCode="224143" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - OR" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224144" accountCode="224144" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - PA" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224145" accountCode="224145" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - PW" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224146" accountCode="224146" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - PR" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224147" accountCode="224147" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - RI" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224148" accountCode="224148" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - SC" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224149" accountCode="224149" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - SD" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224150" accountCode="224150" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - TN" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224151" accountCode="224151" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - TX" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224152" accountCode="224152" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - UM" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224153" accountCode="224153" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - UT" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224154" accountCode="224154" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - VA" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224155" accountCode="224155" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - VT" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224156" accountCode="224156" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - WA" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224157" accountCode="224157" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - WI" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224158" accountCode="224158" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - WV" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224159" accountCode="224159" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - WY" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224100" glAccountId="224160" accountCode="224160" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED USA - VI" description="" postedBalance="0.0"/>


    <!-- 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="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224201" accountCode="224201" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - AB" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224202" accountCode="224202" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - BC" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224203" accountCode="224203" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - MB" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224204" accountCode="224204" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - NB" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224205" accountCode="224205" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - NL" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224206" accountCode="224206" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - NS" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224207" accountCode="224207" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - NT" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224208" accountCode="224208" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - NU" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224209" accountCode="224209" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - ON" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224210" accountCode="224210" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - PE" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224211" accountCode="224211" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - QC" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224212" accountCode="224212" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - SK" description="" postedBalance="0.0"/>
    <GlAccount parentGlAccountId="224200" glAccountId="224213" accountCode="224213" glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
        accountName="SALES TAX COLLECTED CAN - YT" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="220000" glAccountId="225000" accountCode="225000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED USE TAX" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="220000" glAccountId="226000" accountCode="226000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="ACCRUED RETIREMENT PLAN EXPENSE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="220000" glAccountId="229000" accountCode="229000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="OTHER ACCRUED EXPENSES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="200000" glAccountId="230000" accountCode="230000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="CURRENT NOTES PAYABLE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="230000" glAccountId="231000" accountCode="231000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="SHORT TERM OBLIGATION" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="230000" glAccountId="239000" accountCode="239000"
    glAccountClassId="CURRENT_LIABILITY" glAccountTypeId="CURRENT_LIABILITY" glResourceTypeId="MONEY"
    accountName="CURRENT PORTION OF LONG-TERM DEBT" description="" postedBalance="0.0"/>


  <GlAccount parentGlAccountId="200000" glAccountId="240000" accountCode="240000"
    glAccountClassId="LONGTERM_LIABILITY" glAccountTypeId="LONG_TERM_LIABILITY" glResourceTypeId="MONEY"
    accountName="LONG-TERM NOTES PAYABLE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="240000" glAccountId="241000" accountCode="241000"
    glAccountClassId="LONGTERM_LIABILITY" glAccountTypeId="LONG_TERM_LIABILITY" glResourceTypeId="MONEY"
    accountName="LONG-TERM OBLIGATION" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="240000" glAccountId="242000" accountCode="242000"
    glAccountClassId="LONGTERM_LIABILITY" glAccountTypeId="LONG_TERM_LIABILITY" glResourceTypeId="MONEY"
    accountName="MORTGAGE NOTE PAYABLE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="240000" glAccountId="243000" accountCode="243000"
    glAccountClassId="LONGTERM_LIABILITY" glAccountTypeId="LONG_TERM_LIABILITY" glResourceTypeId="MONEY"
    accountName="LOAN FROM OWNER OR STOCKHOLDER" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="240000" glAccountId="248000" accountCode="248000"
    glAccountClassId="LONGTERM_LIABILITY" glAccountTypeId="LONG_TERM_LIABILITY" glResourceTypeId="MONEY"
    accountName="OTHER LONG TERM OBLIGATION" description="" postedBalance="0.0"/>

<!-- 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="" postedBalance="0.0"/>

<!-- SOLE PROPRIETORSHIP -->
  <GlAccount parentGlAccountId="300000" glAccountId="310000" accountCode="310000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="CAPITAL" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="310000" glAccountId="311000" accountCode="311000"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS" description="" postedBalance="0.0"/>

<!-- PARTNERSHIP -->
  <GlAccount parentGlAccountId="300000" glAccountId="320000" accountCode="320000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="CAPITAL" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="320000" glAccountId="320100" accountCode="320100"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="CAPITAL - PARTNER 1" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="320000" glAccountId="320200" accountCode="320200"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="CAPITAL - PARTNER 2" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="320000" glAccountId="320300" accountCode="320300"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="CAPITAL - PARTNER 3" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="320000" glAccountId="321000" accountCode="321000"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="321000" glAccountId="321100" accountCode="321100"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - PARTNER 1" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="321000" glAccountId="321200" accountCode="321200"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - PARTNER 2" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="321000" glAccountId="321300" accountCode="321300"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - PARTNER 3" description="" postedBalance="0.0"/>

<!-- CORPORATION -->
  <GlAccount parentGlAccountId="300000" glAccountId="330000" accountCode="330000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="COMMON STOCK" description="" postedBalance="0.0"/>
  <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="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="330000" glAccountId="332000" accountCode="332000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="PREFERRED STOCK" description="" postedBalance="0.0"/>
  <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="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="330000" glAccountId="334000" accountCode="334000"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS, COMMON STOCK" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="330000" glAccountId="335000" accountCode="335000"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS, PREFERRED STOCK" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="330000" glAccountId="336000" accountCode="336000"
    glAccountClassId="RETAINED_EARNINGS" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="RETAINED EARNINGS" description="" postedBalance="0.0"/>

<!-- SUBCHAPTER S CORPORATION -->
  <GlAccount parentGlAccountId="300000" glAccountId="340000" accountCode="340000"
    glAccountClassId="OWNERS_EQUITY" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="COMMON STOCK" description="" postedBalance="0.0"/>
  <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="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="340000" glAccountId="342000" accountCode="342000"
    glAccountClassId="DIVIDEND" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="342000" glAccountId="342100" accountCode="342100"
    glAccountClassId="DIVIDEND" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS - SHAREHOLDER 1" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="342000" glAccountId="342200" accountCode="342200"
    glAccountClassId="DIVIDEND" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS - SHAREHOLDER 2" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="342000" glAccountId="342300" accountCode="342300"
    glAccountClassId="DIVIDEND" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DIVIDENDS - SHAREHOLDER 3" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="300000" glAccountId="343000" accountCode="343000"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="343000" glAccountId="343100" accountCode="343100"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - SHAREHOLDER 1" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="343000" glAccountId="343200" accountCode="343200"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - SHAREHOLDER 2" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="343000" glAccountId="343300" accountCode="343300"
    glAccountClassId="RETURN_OF_CAPITAL" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="DRAWINGS - SHAREHOLDER 3" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="340000" glAccountId="344000" accountCode="344000"
    glAccountClassId="RETAINED_EARNINGS" glAccountTypeId="OWNERS_EQUITY" glResourceTypeId="MONEY"
    accountName="RETAINED EARNINGS" description="" postedBalance="0.0"/>

<!-- SALES -->
  <GlAccount parentGlAccountId="" glAccountId="400000" accountCode="400000"
    glAccountClassId="REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SALES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="400000" glAccountId="401000" accountCode="401000"
    glAccountClassId="REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="GENERAL SALES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="400000" glAccountId="409000" accountCode="409000"
    glAccountClassId="REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MISCELLANEOUS SALES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="400000" glAccountId="410000" accountCode="410000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DISCOUNTS ON SALES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="400000" glAccountId="420000" accountCode="420000"
    glAccountClassId="CONTRA_REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER RETURNS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="420000" glAccountId="421000" accountCode="421000"
    glAccountClassId="CONTRA_REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER RETURNS - PRODUCTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="420000" glAccountId="422000" accountCode="422000"
    glAccountClassId="CONTRA_REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER RETURNS - PROMOTIONS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="420000" glAccountId="423000" accountCode="423000"
    glAccountClassId="CONTRA_REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER RETURNS - ADJUSTMENTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="420000" glAccountId="424000" accountCode="424000"
    glAccountClassId="CONTRA_REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER RETURNS - WORK OR TIME ENTRY" description="" postedBalance="0.0"/>

<!-- COST OF GOODS SOLD -->
  <GlAccount parentGlAccountId="" glAccountId="500000" accountCode="500000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="COST OF GOODS SOLD" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="500000" glAccountId="501000" accountCode="501000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MERCHANDISE PURCHASES - CATEGORY 1" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="500000" glAccountId="502000" accountCode="502000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MERCHANDISE PURCHASES - CATEGORY 2" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="500000" glAccountId="503000" accountCode="503000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="COGS_ADJ_AVG_COST" glResourceTypeId="MONEY"
    accountName="COGS (AVG COST ADJUSTMENT)" description="" postedBalance="0.0"/>


  <GlAccount parentGlAccountId="500000" glAccountId="510000" accountCode="510000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FREIGHT IN" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="510000" glAccountId="510200" accountCode="510200"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FREIGHT IN - CATEGORY 2" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="510000" glAccountId="511000" accountCode="511000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PROMPT PAYMENT DISCOUNTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="511000" glAccountId="511100" accountCode="511100"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PROMPT PMT DISC - CAT 1" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="511000" glAccountId="511200" accountCode="511200"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PROMPT PMT DISC - CAT 2" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="510000" glAccountId="512000" accountCode="512000"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS EXPENSE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="512000" glAccountId="512050" accountCode="512050"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS PENALTIES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="512000" glAccountId="512100" accountCode="512100"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS FREIGHT - CATEGORY 1" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="512000" glAccountId="512200" accountCode="512200"
    glAccountClassId="COGS_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS FREIGHT - CATEGORY 2" description="" postedBalance="0.0"/>

  <!-- 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="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="513000" glAccountId="513100" accountCode="513100"
    glAccountClassId="EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS TO VENDORS - CATEGORY 1" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="513000" glAccountId="513200" accountCode="513200"
    glAccountClassId="EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RETURNS TO VENDORS - CATEGORY 2" description="" postedBalance="0.0"/>


  <GlAccount parentGlAccountId="510000" glAccountId="514000" accountCode="514000"
    glAccountClassId="INVENTORY_ADJUST" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY SHRINKAGE" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="510000" glAccountId="515000" accountCode="515000"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WRITE DOWNS BELOW COST" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="515000" glAccountId="515100" accountCode="515100"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WRITE DOWNS BELOW COST - CAT 1" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="515000" glAccountId="515200" accountCode="515200"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WRITE DOWNS BELOW COST - CAT 2" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="510000" glAccountId="516000" accountCode="516000"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PURCHASE PRICE VARIANCE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="516000" glAccountId="516100" accountCode="516100"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PURCHASE ORDER ADJUSTMENTS" description="" postedBalance="0.0"/>

<!-- 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="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="517000" glAccountId="517100" accountCode="517100"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="ACCTRECV_WRITEOFF" glResourceTypeId="MONEY"
    accountName="ACCOUNTS RECEIVABLE WRITE OFF" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="517000" glAccountId="517200" accountCode="517200"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="ACCTPAY_WRITEOFF" glResourceTypeId="MONEY"
    accountName="ACCOUNTS PAYABLE WRITE OFF" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="517000" glAccountId="517300" accountCode="517300"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="COMMISSIONS_WRITEOFF" glResourceTypeId="MONEY"
    accountName="COMMISSIONS PAYABLE WRITE OFF" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="517000" glAccountId="517400" accountCode="517400"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="INTRSTINC_WRITEOFF" glResourceTypeId="MONEY"
    accountName="INTEREST INCOME WRITE OFF" description="" postedBalance="0.0"/>

<!-- 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="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="518000" glAccountId="518100" accountCode="518100"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="FX_GAIN_ACCOUNT" glResourceTypeId="MONEY"
    accountName="FOREIGN EXCHANGE GAIN" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="518000" glAccountId="518200" accountCode="518200"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="FX_LOSS_ACCOUNT" glResourceTypeId="MONEY"
    accountName="FOREIGN EXCHANGE LOSS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="510000" glAccountId="519000" accountCode="519000"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY ADJUSTMENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="519000" glAccountId="519100" accountCode="519100"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY ADJUSTMENT - CAT 1" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="519000" glAccountId="519200" accountCode="519200"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY ADJUSTMENT - CAT 2" description="" postedBalance="0.0"/>

<!-- OPERATING EXPENSES (600000 - 700000) -->
  <GlAccount parentGlAccountId="" glAccountId="600000" accountCode="600000"
    glAccountClassId="EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EXPENSE" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="600000" glAccountId="601000" accountCode="601000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WAGES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="601000" glAccountId="601100" accountCode="601100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WAGES - EMPLOYEES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="601000" glAccountId="601200" accountCode="601200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="WAGES - OWNERS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="601000" glAccountId="601300" accountCode="601300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SALES COMMISSIONS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="601000" glAccountId="601400" accountCode="601400"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SALES COMMISSION ADJUSTMENTS" description="" postedBalance="0.0"/>


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  <GlAccount parentGlAccountId="605000" glAccountId="605900" accountCode="605900"
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  <GlAccount parentGlAccountId="607000" glAccountId="607400" accountCode="607400"
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  <GlAccount parentGlAccountId="607000" glAccountId="607900" accountCode="607900"
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  <GlAccount parentGlAccountId="612000" glAccountId="612400" accountCode="612400"
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  <GlAccount parentGlAccountId="620000" glAccountId="621000" accountCode="621000"
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  <GlAccount parentGlAccountId="624000" glAccountId="624100" accountCode="624100"
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  <GlAccount parentGlAccountId="624000" glAccountId="624300" accountCode="624300"
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  <GlAccount parentGlAccountId="624000" glAccountId="624400" accountCode="624400"
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  <GlAccount parentGlAccountId="630000" glAccountId="631000" accountCode="631000"
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  <GlAccount parentGlAccountId="631000" glAccountId="631200" accountCode="631200"
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  <GlAccount parentGlAccountId="600000" glAccountId="640000" accountCode="640000"
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  <GlAccount parentGlAccountId="640000" glAccountId="641000" accountCode="641000"
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  <GlAccount parentGlAccountId="670000" glAccountId="675100" accountCode="675100"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - FURNITURE /FIXTURES / EQUIPMENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="670000" glAccountId="675200" accountCode="675200"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - DATA PROCESSING EQUIPMENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="670000" glAccountId="675300" accountCode="675300"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - DATA PROCESSING SOFTWARE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="670000" glAccountId="675400" accountCode="675400"
    glAccountClassId="DEPRECIATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DEPRECIATION - VEHICLES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="600000" glAccountId="680000" accountCode="680000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="TRAVEL AND ENTERTAINMENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="680000" glAccountId="681000" accountCode="681000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="BUSINESS TRAVEL" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="680000" glAccountId="682000" accountCode="682000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="BUSINESS MEALS AND ENTERTAINMENT (50% DEDUCTIBLE)" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="680000" glAccountId="683000" accountCode="683000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FOOD - STAFF MEETINGS, ETC.  (100% DEDUCTIBLE - DE MINIMIS)" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="600000" glAccountId="690000" accountCode="690000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INSURANCE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="690000" glAccountId="691000" accountCode="691000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="BUSINESS INSURANCE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="690000" glAccountId="692000" accountCode="692000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REAL ESTATE INSURANCE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="690000" glAccountId="693000" accountCode="693000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="VEHICLE INSURANCE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="690000" glAccountId="694000" accountCode="694000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER INSURANCE" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="" glAccountId="700000" accountCode="700000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER EXPENSES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="700000" glAccountId="701000" accountCode="701000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CREDIT CARD SERVICE CHARGES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="701000" glAccountId="701100" accountCode="701100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CREDIT CARD SERVICE CHARGE MASTER CARD / VISA" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="701000" glAccountId="701200" accountCode="701200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CREDIT CARD SERVICE CHARGE AMEX" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="701000" glAccountId="701300" accountCode="701300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CREDIT CARD SERVICE CHARGE DISCOVER" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="701000" glAccountId="701400" accountCode="701400"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CREDIT CARD SERVICE CHARGE DEBIT / ATM CARD" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="700000" glAccountId="702000" accountCode="702000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="BANK SERVICE CHARGES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="700000" glAccountId="709000" accountCode="709000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER SERVICE CHARGES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="700000" glAccountId="710000" accountCode="710000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DUES AND SUBSCRIPTIONS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="710000" glAccountId="711000" accountCode="711000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="ASSOCIATION MEMBERSHIP FEES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="710000" glAccountId="712000" accountCode="712000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SUBSCRIPTION FEES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="712000" glAccountId="712100" accountCode="712100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SUBSCRIPTION FEES - PROFESSIONAL PUBLICATIONS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="712000" glAccountId="712200" accountCode="712200"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SUBSCRIPTION FEES - BOUND REFERENCE TOOLS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="712000" glAccountId="712300" accountCode="712300"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SUBSCRIPTION FEES - ELECTRONIC REFER TOOLS" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="700000" glAccountId="720000" accountCode="720000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OFFICE EXPENSE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="720000" glAccountId="721000" accountCode="721000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OFFICE EXPENSE" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="700000" glAccountId="730000" accountCode="730000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="POSTAGE / SHIPPING EXPENSE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="730000" glAccountId="731000" accountCode="731000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="POSTAGE EXPENSE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="731000" glAccountId="731100" accountCode="731100"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CUSTOMER PACKAGE CHARGES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="731000" glAccountId="731200" accountCode="731200"
    glAccountClassId="REVENUE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="POSTAGE AND HANDLING FEES RECEIVED" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="730000" glAccountId="739000" accountCode="739000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER POSTAGE EXPENSE" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="700000" glAccountId="740000" accountCode="740000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="TAXES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="740000" glAccountId="741000" accountCode="741000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INVENTORY AND USE TAXES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="740000" glAccountId="742000" accountCode="742000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REAL ESTATE TAXES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="740000" glAccountId="743000" accountCode="743000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="BUSINESS LICENSES AND FEES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="740000" glAccountId="744000" accountCode="744000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER BUSINESS TAXES AND FEES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="700000" glAccountId="750000" accountCode="750000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EDUCATION" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="750000" glAccountId="751000" accountCode="751000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EDUCATION - COURSE FEES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="750000" glAccountId="752000" accountCode="752000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EDUCATION - TRAVEL" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="750000" glAccountId="753000" accountCode="753000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EDUCATION - MEALS AND ENTERTAINMENT ( 50% DEDUCTIBLE)" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="750000" glAccountId="754000" accountCode="754000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EDUCATION - OTHER" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="700000" glAccountId="760000" accountCode="760000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="EQUIPMENT RENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="760000" glAccountId="761000" accountCode="761000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OFFICE EQUIPMENT RENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="760000" glAccountId="762000" accountCode="762000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="STORE EQUIPMENT RENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="760000" glAccountId="763000" accountCode="763000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER EQUIPMENT RENT" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="700000" glAccountId="770000" accountCode="770000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="770000" glAccountId="771000" accountCode="771000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE - BUILDING EQUIP" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="770000" glAccountId="772000" accountCode="772000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE - FURNITURE, FIXTURES, AND EQUIPMENT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="770000" glAccountId="773000" accountCode="773000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE - DATA PROCESSING EQUIP" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="770000" glAccountId="774000" accountCode="774000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE - VEHICLE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="770000" glAccountId="779000" accountCode="779000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="REPAIRS AND MAINTENANCE - OTHER" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="700000" glAccountId="780000" accountCode="780000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER OPERATING EXPENSES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="780000" glAccountId="781000" accountCode="781000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="BAD DEBTS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="780000" glAccountId="782000" accountCode="782000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="COLLECTION EXPENSE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="780000" glAccountId="783000" accountCode="783000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CASH OVER / SHORT" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="780000" glAccountId="784000" accountCode="784000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CLASSIFIED ADS - HELP WANTED" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="780000" glAccountId="785000" accountCode="785000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CONTRIBUTIONS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="780000" glAccountId="786000" accountCode="786000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="VEHICLE EXPENSE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="780000" glAccountId="787000" accountCode="787000"
    glAccountClassId="AMORTIZATION" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="AMORTIZATION EXPENSE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="780000" glAccountId="788000" accountCode="788000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="PENALTIES" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="780000" glAccountId="789000" accountCode="789000"
    glAccountClassId="SGA_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FRANCHISE FEE / ROYALTY" description="" postedBalance="0.0"/>

  <!-- 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="" postedBalance="0.0"/>

<!-- OTHER INCOME -->
  <GlAccount parentGlAccountId="" glAccountId="800000" accountCode="800000"
    glAccountClassId="INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER INCOME" description="" postedBalance="0.0"/>

    <!-- 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="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="800000" glAccountId="802000" accountCode="802000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="RENTAL INCOME" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="800000" glAccountId="803000" accountCode="803000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SALES TAX COMMISSION" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="800000" glAccountId="804000" accountCode="804000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="SPECIAL FEES COLLECTED" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="800000" glAccountId="805000" accountCode="805000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER FEES COLLECTED" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="800000" glAccountId="806000" accountCode="806000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MEMBERSHIP FEES COLLECTED" description="" postedBalance="0.0"/>
  <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="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="800000" glAccountId="811000" accountCode="811000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER INTEREST INCOME" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="800000" glAccountId="812000" accountCode="812000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="DIVIDEND INCOME" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="800000" glAccountId="813000" accountCode="813000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="CAPITAL GAINS INCOME" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="800000" glAccountId="814000" accountCode="814000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="GAIN ON SALE OF FIXED ASSETS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="800000" glAccountId="819000" accountCode="819000"
    glAccountClassId="CASH_INCOME" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER INCOME" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="" glAccountId="820000" accountCode="820000"
    glAccountClassId="CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER EXPENSE" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="820000" glAccountId="821000" accountCode="821000"
    glAccountClassId="INTEREST_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INTEREST EXPENSE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="820000" glAccountId="822000" accountCode="822000"
    glAccountClassId="INTEREST_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="MORTGAGE INTEREST EXPENSE" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="820000" glAccountId="823000" accountCode="823000"
    glAccountClassId="NON_CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="LOSS ON SALE OF FIXED ASSETS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="820000" glAccountId="824000" accountCode="824000"
    glAccountClassId="CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="UNINSURED CASUALTY LOSS" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="820000" glAccountId="829000" accountCode="829000"
    glAccountClassId="CASH_EXPENSE" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="OTHER EXPENSES" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="" glAccountId="850000" accountCode="850000"
    glAccountClassId="DEBIT" glAccountTypeId="PROFIT_LOSS_ACCOUNT" glResourceTypeId="MONEY"
    accountName="NET INCOME" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="" glAccountId="900000" accountCode="900000"
    glAccountClassId="NON_POSTING" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="INCOME TAX" description="" postedBalance="0.0"/>

  <GlAccount parentGlAccountId="900000" glAccountId="901000" accountCode="901000"
    glAccountClassId="NON_POSTING" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="FEDERAL INCOME TAX" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="900000" glAccountId="902000" accountCode="902000"
    glAccountClassId="NON_POSTING" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="STATE INCOME TAX" description="" postedBalance="0.0"/>
  <GlAccount parentGlAccountId="900000" glAccountId="903000" accountCode="903000"
    glAccountClassId="NON_POSTING" glAccountTypeId="" glResourceTypeId="MONEY"
    accountName="LOCAL INCOME TAX" description="" postedBalance="0.0"/>
</entity-engine-xml>