"00","Profit & Loss Range of Accounts",9
"050","TRADING ACCOUNT",9
"099","*** Profit & Loss SUSPENSE ACCOUNT ***",9
"099 *","*** LIVESTOCK - CATTLE ***",9
"100","Sales - Cattle Dairy",1
"10001","Calves",1
"10002","Rising 1 Yr Heifers",1
"10003","Rising 2 Yr Heifers",1
"10004","Mixed Age Cows",1
"10005","Ris. 1 Yr Steers & Bulls",1
"10006","Ris. 2 Yr Steers & Bulls",1
"10007","Mixed Age Steers & Bulls",1
"10008","Breeding Bulls",1
"10009","Sales",1
"10010","Sales",1
"101","Deaths - Cattle",9
"10101","Deaths",9
"10102","Deaths",9
"10103","Deaths",9
"10104","Deaths",9
"10105","Deaths",9
"10106","Deaths",9
"10107","Deaths",9
"10108","Deaths",9
"10109","Deaths",9
"10110","Deaths",9
"102","Killed for Rations - Cattle",9
"10201","Killed",9
"10202","Killed",9
"10203","Killed",9
"10204","Killed",9
"10205","Killed",9
"10206","Killed",9
"10207","Killed",9
"10208","Killed",9
"10209","Killed",9
"10210","Killed",9
"103","Opening Stock - Cattle",9
"10301","Opening Stock",9
"10302","Rising 1 Yr Heifers",9
"10303","Rising 2 Yr Heifers",9
"10304","Mixed Age Cows",9
"10305","Ris. 1 Yr Steers & Bulls",9
"10306","Ris. 2 Yr Steers & Bulls",9
"10307","Mixed Age Steers & Bulls",9
"10308","Breeding Bulls",9
"10309","Opening Stock",9
"10310","Opening Stock",9
"10312","Rising 1 Yr Heifers (NSC)",9
"10313","Rising 2 Yr Heifers (NSC)",9
"10314","Mixed Age Cows (NSC)",9
"10315","Ris. 1 Yr Steers & Bulls (NSC)",9
"10316","Ris. 2 Yr Steers & Bulls (NSC)",9
"10317","Breeding Bulls (NSC)",9
"104","Purchases - Cattle",3
"10401","Purchases",3
"10402","Rising 1 Yr Heifers",3
"10403","Rising 2 Yr Heifers",3
"10404","Mixed Age Cows",3
"10405","Ris. 1 Yr Steers & Bulls",3
"10406","Ris. 2 Yr Steers & Bulls",3
"10407","Mixed Age Steers & Bulls",3
"10408","Breeding Bulls",3
"10409","Purchases",3
"10410","Purchases",3
"10414","Purchases",3
"105","Cattle Account",9
"10501","C A T T L E",9
"10502","C A T T L E",9
"10503","C A T T L E",9
"10504","C A T T L E",9
"10505","C A T T L E",9
"10506","C A T T L E",9
"10507","C A T T L E",9
"10508","C A T T L E",9
"10509","C A T T L E",9
"10510","C A T T L E",9
"106","Closing Stock - Cattle",9
"10601","Closing Stock",9
"10602","Rising 1 Yr Heifers",9
"10603","Rising 2 Yr Heifers",9
"10604","Mixed Age Cows",9
"10605","Ris. 1 Yr Steers & Bulls",9
"10606","Ris. 2 Yr Steers & Bulls",9
"10607","Mixed Age Steers & Bulls",9
"10608","Breeding Bulls",9
"10609","Closing Stock",9
"10610","Closing Stock",9
"10612","Rising 1 Yr Heifers (NSC)",9
"10613","Rising 2 Yr Heifers (NSC)",9
"10614","Mixed Age Cows (NSC)",9
"10615","Ris. 1 Yr Steers & Bulls (NSC)",9
"10616","Ris. 2 Yr Steers & Bulls (NSC)",9
"10617","Mixed Age Steers & Bulls (NSC)",9
"10618","Breeding Bulls (NSC)",9
"109","Gross Profit - Cattle Trading",9
"10901","Gross Profit - Cattle Trading",9
"10902","Gross Profit - Cattle Trading",9
"10903","Gross Profit - Cattle Trading",9
"10904","Gross Profit - Cattle Trading",9
"10905","Gross Profit - Cattle Trading",9
"10906","Gross Profit - Cattle Trading",9
"10907","Gross Profit - Cattle Trading",9
"10908","Gross Profit - Cattle Trading",9
"10909","Gross Profit - Cattle Trading",9
"10910","Gross Profit - Cattle Trading",9
"110","Sales - Sheep",1
"11001","Lambs",1
"11002","Ewe Hoggets",1
"11003","Ram & Wether Hoggets",1
"11004","Two Tooth Ewes",1
"11005","Mixed Age Ewes",1
"11006","5 & 6 Yr Ewes",1
"11007","Mixed Age Wethers",1
"11008","Breeding Rams",1
"11009","Sales",1
"11010","Sales",1
"111","Deaths - Sheep",9
"11101","Deaths",9
"11102","Deaths",9
"11103","Deaths",9
"11104","Deaths",9
"11105","Deaths",9
"11106","Deaths",9
"11107","Deaths",9
"11108","Deaths",9
"11109","Deaths",9
"11110","Deaths",9
"112","Killed for Rations - Sheep",9
"11201","Killed for Rations",9
"11202","Killed for Rations",9
"11203","Killed for Rations",9
"11204","Killed for Rations",9
"11205","Killed for Rations",9
"11206","Killed for Rations",9
"11207","Killed for Rations",9
"11208","Killed for Rations",9
"11209","Killed for Rations",9
"11210","Killed for Rations",9
"113","Opening Stock - Sheep",9
"11301","Opening Stock",9
"11302","Ewe Hoggets",9
"11303","Ram & Wether Hoggets",9
"11304","Two Tooth Ewes",9
"11305","Mixed Age Ewes",9
"11306","5 & 6 Yr Ewes",9
"11307","Mixed Age Wethers",9
"11308","Breeding Rams",9
"11309","Opening Stock",9
"11310","Opening Stock",9
"11312","Ewe Hoggets (NSC)",9
"11313","Ram & Wether Hoggets (NSC)",9
"11314","Two Tooth Ewes (NSC)",9
"11315","Mixed Age Ewes (NSC)",9
"11316","5 & 6 Yr Ewes (NSC)",9
"11317","Mixed Age Wethers (NSC)",9
"11318","Breeding Rams (NSC)",9
"114","Purchases - Sheep",3
"11401","Purchases",3
"11402","Ewe Hoggets",3
"11403","Ram & Wether Hoggets",3
"11404","Two Tooth Ewes",3
"11405","Mixed Age Ewes",3
"11406","5 & 6 Yr Ewes",3
"11407","Mixed Age Wethers",3
"11408","Breeding Rams",3
"11409","Purchases",3
"11410","Purchases",3
"115","Sheep Account",9
"11501","S H E E P",9
"11502","S H E E P",9
"11503","S H E E P",9
"11504","S H E E P",9
"11505","S H E E P",9
"11506","S H E E P",9
"11507","S H E E P",9
"11508","S H E E P",9
"11509","S H E E P",9
"11510","S H E E P",9
"116","Closing Stock - Sheep",9
"11601","Closing Stock",9
"11602","Ewe Hoggets",9
"11603","Ram & Wether Hoggets",9
"11604","Two Tooth Ewes",9
"11605","Mixed Age Ewes",9
"11606","5 & 6 Yr Ewes",9
"11607","Mixed Age Wethers",9
"11608","Breeding Rams",9
"11609","Closing Stock",9
"11610","Closing Stock",9
"11612","Ewe Hoggets (NSC)",9
"11613","Ram & Wether Hoggets (NSC)",9
"11614","Two Tooth Ewes (NSC)",9
"11615","MIxed Age Ewes",9
"11616","5 & 6 Yr Ewes (NSC)",9
"11617","MIxed Age Wethers (NSC)",9
"11618","Breeding Rams (NSC)",9
"119","Gross Profit - Sheep Trading",9
"11901","Gross Profit - Sheep Trading",9
"11902","Gross Profit - Sheep Trading",9
"11903","Gross Profit - Sheep Trading",9
"11904","Gross Profit - Sheep Trading",9
"11905","Gross Profit - Sheep Trading",9
"11906","Gross Profit - Sheep Trading",9
"11907","Gross Profit - Sheep Trading",9
"11908","Gross Profit - Sheep Trading",9
"11909","Gross Profit - Sheep Trading",9
"11910","Gross Profit - Sheep Trading",9
"120","Sales - Horses",1
"12001","Sales",1
"12002","Sales",1
"12003","Sales",1
"12004","Sales",1
"12005","Sales",1
"12006","Sales",1
"12007","Sales",1
"12008","Sales",1
"12009","Sales",1
"12010","Sales",1
"121","Deaths - Horses",9
"12101","Deaths",9
"12102","Deaths",9
"12103","Deaths",9
"12104","Deaths",9
"12105","Deaths",9
"12106","Deaths",9
"12107","Deaths",9
"12108","Deaths",9
"12109","Deaths",9
"12110","Deaths",9
"122","Killed for Rations - Horses",9
"12201","Killed for Rations",9
"12202","Killed for Rations",9
"12203","Killed for Rations",9
"12204","Killed for Rations",9
"12205","Killed for Rations",9
"12206","Killed for Rations",9
"12207","Killed for Rations",9
"12208","Killed for Rations",9
"12209","Killed for Rations",9
"12210","Killed for Rations",9
"123","Opening Stock - Horses",9
"12301","Opening Stock",9
"12302","Opening Stock",9
"12303","Opening Stock",9
"12304","Opening Stock",9
"12305","Opening Stock",9
"12306","Opening Stock",9
"12307","Opening Stock",9
"12308","Opening Stock",9
"12309","Opening Stock",9
"12310","Opening Stock",9
"124","Purchases - Horses",3
"12401","Purchases",3
"12402","Purchases",3
"12403","Purchases",3
"12404","Purchases",3
"12405","Purchases",3
"12406","Purchases",3
"12407","Purchases",3
"12408","Purchases",3
"12409","Purchases",3
"12410","Purchases",3
"125","Horse Account",9
"12501","H O R S E S",9
"12502","H O R S E S",9
"12503","H O R S E S",9
"12504","H O R S E S",9
"12505","H O R S E S",9
"12506","H O R S E S",9
"12507","H O R S E S",9
"12508","H O R S E S",9
"12509","H O R S E S",9
"12510","H O R S E S",9
"126","Closing Stock - Horses",9
"12601","Closing Stock",9
"12602","Closing Stock",9
"12603","Closing Stock",9
"12604","Closing Stock",9
"12605","Closing Stock",9
"12606","Closing Stock",9
"12607","Closing Stock",9
"12608","Closing Stock",9
"12609","Closing Stock",9
"12610","Closing Stock",9
"129","Gross Profit - Horse Trading",9
"12901","Gross Profit - Horse Trading",9
"12902","Gross Profit - Horse Trading",9
"12903","Gross Profit - Horse Trading",9
"12904","Gross Profit - Horse Trading",9
"12905","Gross Profit - Horse Trading",9
"12906","Gross Profit - Horse Trading",9
"12907","Gross Profit - Horse Trading",9
"12908","Gross Profit - Horse Trading",9
"12909","Gross Profit - Horse Trading",9
"12910","Gross Profit - Horse Trading",9
"130","Sales - Pigs",1
"13001","Sales",1
"13002","Sales",1
"13003","Sales",1
"13004","Sales",1
"13005","Sales",1
"13006","Sales",1
"13007","Sales",1
"13008","Sales",1
"13009","Sales",1
"13010","Sales",1
"131","Deaths - Pigs",9
"13101","Deaths",9
"13102","Deaths",9
"13103","Deaths",9
"13104","Deaths",9
"13105","Deaths",9
"13106","Deaths",9
"13107","Deaths",9
"13108","Deaths",9
"13109","Deaths",9
"13110","Deaths",9
"132","Killed for Rations - Pigs",9
"13201","Killed for Rations",9
"13202","Killed for Rations",9
"13203","Killed for Rations",9
"13204","Killed for Rations",9
"13205","Killed for Rations",9
"13206","Killed for Rations",9
"13207","Killed for Rations",9
"13208","Killed for Rations",9
"13209","Killed for Rations",9
"13210","Killed for Rations",9
"133","Opening Stock - Pigs",9
"13301","Opening Stock",9
"13302","Opening Stock",9
"13303","Opening Stock",9
"13304","Opening Stock",9
"13305","Opening Stock",9
"13306","Opening Stock",9
"13307","Opening Stock",9
"13308","Opening Stock",9
"13309","Opening Stock",9
"13310","Opening Stock",9
"134","Purchases - Pigs",3
"13401","Purchases",3
"13402","Purchases",3
"13403","Purchases",3
"13404","Purchases",3
"13405","Purchases",3
"13406","Purchases",3
"13407","Purchases",3
"13408","Purchases",3
"13409","Purchases",3
"13410","Purchases",3
"135","Pigs",9
"13501","P I G S",9
"13502","P I G S",9
"13503","P I G S",9
"13504","P I G S",9
"13505","P I G S",9
"13506","P I G S",9
"13507","P I G S",9
"13508","P I G S",9
"13509","P I G S",9
"13510","P I G S",9
"136","Closing Stock - Pigs",9
"13601","Closing Stock",9
"13602","Closing Stock",9
"13603","Closing Stock",9
"13604","Closing Stock",9
"13605","Closing Stock",9
"13606","Closing Stock",9
"13607","Closing Stock",9
"13608","Closing Stock",9
"13609","Closing Stock",9
"13610","Closing Stock",9
"139","Gross Profit - Pig Trading",9
"13901","Gross Profit - Pig Trading",9
"13902","Gross Profit - Pig Trading",9
"13903","Gross Profit - Pig Trading",9
"13904","Gross Profit - Pig Trading",9
"13905","Gross Profit - Pig Trading",9
"13906","Gross Profit - Pig Trading",9
"13907","Gross Profit - Pig Trading",9
"13908","Gross Profit - Pig Trading",9
"13909","Gross Profit - Pig Trading",9
"13910","Gross Profit - Pig Trading",9
"140","Sales -",1
"14001","Fawns",1
"14002","Rising 1 Yr Hinds",1
"14003","Rising 2 Yr Hinds",1
"14004","Mixed Age Hinds",1
"14005","Rising 1 Yr Stags",1
"14006","Mixed Age Stags",1
"14007","Breeding Stags",1
"14008","Sales",1
"14009","Sales",1
"14010","Sales",1
"141","Deaths -",9
"14101","Deaths",9
"14102","Deaths",9
"14103","Deaths",9
"14104","Deaths",9
"14105","Deaths",9
"14106","Deaths",9
"14107","Deaths",9
"14108","Deaths",9
"14109","Deaths",9
"14110","Deaths",9
"142","Killed for Rations -",9
"14201","Killed for Rations",9
"14202","Killed for Rations",9
"14203","Killed for Rations",9
"14204","Killed for Rations",9
"14205","Killed for Rations",9
"14206","Killed for Rations",9
"14207","Killed for Rations",9
"14208","Killed for Rations",9
"14209","Killed for Rations",9
"14210","Killed for Rations",9
"143","Opening Stock - Deer",9
"14301","Opening Stock",9
"14302","Rising 1 Yr Hinds",9
"14303","Rising 2 Yr Hinds",9
"14304","Mixed Age Hinds",9
"14305","Rising 1 Yr Stags",9
"14306","Mixed Age Stags",9
"14307","Breeding Stags",9
"14308","Opening Stock",9
"14309","Opening Stock",9
"14310","Opening Stock",9
"14312","Rising 1 Yr Hinds (NSC)",9
"14313","Rising 2 Yr Hinds (NSC)",9
"14314","Mixed Age Hinds (NSC)",9
"14315","Rising 1 Yr Stags (NSC)",9
"14316","Mixed Age Stags (NSC)",9
"14317","Breeding Stags (NSC)",9
"144","Purchases - Deer",3
"14401","Purchases",3
"14402","Rising 1 Yr Hinds",3
"14403","Rising 2 Yr Hinds",3
"14404","Mixed Age Hinds",3
"14405","Rising 1 Yr Stags",3
"14406","Mixed Age Stags",3
"14407","Breeding Stags",3
"14408","Purchases",3
"14409","Purchases",3
"14410","Purchases",3
"145","Other",9
"14501","O T H E R",9
"14502","O T H E R",9
"14503","O T H E R",9
"14504","O T H E R",9
"14505","O T H E R",9
"14506","O T H E R",9
"14507","O T H E R",9
"14508","O T H E R",9
"14509","O T H E R",9
"14510","O T H E R",9
"146","Closing Stock - Deer",9
"14601","Closing Stock",9
"14602","Rising 1 Yr Hinds",9
"14603","Rising 2 Yr Hinds",9
"14604","Mixed Age Hinds",9
"14605","Rising 1 Yr Stags",9
"14606","Mixed Age Stags",9
"14607","Breeding Stags",9
"14609","Closing Stock",9
"14610","Closing Stock",9
"14612","Rising 1 Yr Hinds (NSC)",9
"14613","Rising 2 Yr Hinds (NSC)",9
"14614","Mixed Age Hinds (NSC)",9
"14615","Rising 1 Yr Stags (NSC)",9
"149","Gross Profit - (Type) Trading",9
"14901","Gross Profit - Other Trading",9
"14902","Gross Profit - Other Trading",9
"14903","Gross Profit - Other Trading",9
"14904","Gross Profit - Other Trading",9
"14905","Gross Profit - Other Trading",9
"14906","Gross Profit - Other Trading",9
"14907","Gross Profit - Other Trading",9
"14908","Gross Profit - Other Trading",9
"14909","Gross Profit - Other Trading",9
"14910","Gross Profit - Other Trading",9
"150","Sales -",1
"15001","Sales",1
"15002","Sales",1
"15003","Sales",1
"15004","Sales",1
"15005","Sales",1
"15006","Sales",1
"15007","Sales",1
"15008","Sales",1
"15009","Sales",1
"15010","Sales",1
"151","Deaths -",9
"15101","Deaths - Other",9
"15102","Deaths - Other",9
"15103","Deaths - Other",9
"15104","Deaths - Other",9
"15105","Deaths - Other",9
"15106","Deaths - Other",9
"15107","Deaths - Other",9
"15108","Deaths - Other",9
"15109","Deaths - Other",9
"15110","Deaths - Other",9
"152","Killed for Rations -",9
"15201","Killed for Rations - Other",9
"15202","Killed for Rations - Other",9
"15203","Killed for Rations - Other",9
"15204","Killed for Rations - Other",9
"15205","Killed for Rations - Other",9
"15206","Killed for Rations - Other",9
"15207","Killed for Rations - Other",9
"15208","Killed for Rations - Other",9
"15209","Killed for Rations - Other",9
"15210","Killed for Rations - Other",9
"153","Opening Stock -",9
"15301","Opening Stock",9
"15302","Opening Stock",9
"15303","Opening Stock",9
"15304","Opening Stock",9
"15305","Opening Stock",9
"15306","Opening Stock",9
"15307","Opening Stock",9
"15308","Opening Stock",9
"15309","Opening Stock",9
"15310","Opening Stock",9
"154","Purchases -",3
"15401","Purchases",3
"15402","Purchases",3
"15403","Purchases",3
"15404","Purchases",3
"15405","Purchases",3
"15406","Purchases",3
"15407","Purchases",3
"15408","Purchases",3
"15409","Purchases",3
"15410","Purchases",3
"156","Closing Stock -",9
"15601","Closing Stock",9
"15602","Closing Stock",9
"15603","Closing Stock",9
"15604","Closing Stock",9
"15605","Closing Stock",9
"15606","Closing Stock",9
"15607","Closing Stock",9
"15608","Closing Stock",9
"15609","Closing Stock",9
"15610","Closing Stock",9
"159","Gross Profit - (Type) Trading",9
"15901","Gross Profit - Other Trading",9
"15902","Gross Profit - Other Trading",9
"15903","Gross Profit - Other Trading",9
"15904","Gross Profit - Other Trading",9
"15905","Gross Profit - Other Trading",9
"15906","Gross Profit - Other Trading",9
"15907","Gross Profit - Other Trading",9
"15908","Gross Profit - Other Trading",9
"15909","Gross Profit - Other Trading",9
"15910","Gross Profit - Other Trading",9
"160","Sales -",1
"16001","Sales",1
"16002","Sales",1
"16003","Sales",1
"16004","Sales",1
"16005","Sales",1
"16006","Sales",1
"16007","Sales",1
"16008","Sales",1
"16009","Sales",1
"16010","Sales",1
"161","Deaths -",9
"16101","Deaths",9
"16102","Deaths",9
"16103","Deaths",9
"16104","Deaths",9
"16105","Deaths",9
"16106","Deaths",9
"16107","Deaths",9
"16108","Deaths",9
"16109","Deaths",9
"16110","Deaths",9
"162","Killed for Rations -",9
"16201","Killed for Rations",9
"16202","Killed for Rations",9
"16203","Killed for Rations",9
"16204","Killed for Rations",9
"16205","Killed for Rations",9
"16206","Killed for Rations",9
"16207","Killed for Rations",9
"16208","Killed for Rations",9
"16209","Killed for Rations",9
"16210","Killed for Rations",9
"163","Opening Stock -",9
"16301","Opening Stock",9
"16302","Opening Stock",9
"16303","Opening Stock",9
"16304","Opening Stock",9
"16305","Opening Stock",9
"16306","Opening Stock",9
"16307","Opening Stock",9
"16308","Opening Stock",9
"16309","Opening Stock",9
"16310","Opening Stock",9
"164","Purchases -",3
"16401","Purchases",3
"16402","Purchases",3
"16403","Purchases",3
"16404","Purchases",3
"16405","Purchases",3
"16406","Purchases",3
"16407","Purchases",3
"16408","Purchases",3
"16409","Purchases",3
"16410","Purchases",3
"166","Closing Stock -",9
"16601","Closing Stock",9
"16602","Closing Stock",9
"16603","Closing Stock",9
"16604","Closing Stock",9
"16605","Closing Stock",9
"16606","Closing Stock",9
"16607","Closing Stock",9
"16608","Closing Stock",9
"16609","Closing Stock",9
"16610","Closing Stock",9
"169","Gross Profit - (Type) Trading",9
"16901","Gross Profit - Other Trading",9
"16902","Gross Profit - Other Trading",9
"16903","Gross Profit - Other Trading",9
"16904","Gross Profit - Other Trading",9
"16905","Gross Profit - Other Trading",9
"16906","Gross Profit - Other Trading",9
"16907","Gross Profit - Other Trading",9
"16908","Gross Profit - Other Trading",9
"16909","Gross Profit - Other Trading",9
"16910","Gross Profit - Other Trading",9
"170","Agistment",1
"171","Barley",1
"172","Contracting",1
"173","Eggs & Poultry",1
"174","Grain",1
"175","Hay",1
"176","Dairy Produce",1
"177","Moa Nui Liquidation Payment",1
"178","Plant Hire",1
"179","Seeds",1
"18*","OTHER FARM EXPENSES",9
"180","Skins",1
"181","Stud Fees",1
"182","Wheat",1
"183","Wool",1
"184","Repairs & Maintenance",9
"18401","Buildings",3
"18402","Drains",3
"18403","Dwelling",3
"18404","Fencing",3
"18405","Plant",3
"18406","Tracks & Yards",3
"18407","Water Supply",3
"18408","R&M",9
"18409","R&M",9
"189 *","*** PROFESSIONAL INCOME ***",9
"190","Commissions Received",1
"191","Consulting Fees",1
"192","Management Fees",1
"193","Patient Fees",1
"194","Professional Fees",1
"195 *","*** OTHER INCOME ***",9
"200","Bad Debts Recovered",1
"201","Directors Fees",9
"202","Dividends Received",9
"203","Interest Received",9
"204","Lease Rentals",1
"205","Other Income",1
"206","Royalties",1
"208","Exchange Losses/Exchange Gains",9
"209","Non Assessable Items",9
"210","Profit (Loss) on Disposal of Investments",9
"210 *","*** SALE OF FIXED ASSETS ***",9
"211","Capital Gain on Disposal of Fixed Assets",9
"212","Profit on Sale of Fixed Assets",9
"213","Loss on Death of Horses",9
"214","Asset Realisation Account",9
"218 *","*** RENTAL ACCOUNT ***",9
"219","PROPERTY NAMES",9
"21901","Property Name",9
"21902","Property Name",9
"21903","Property Name",9
"21904","Property Name",9
"21905","Property Name",9
"21906","Property Name",9
"21907","Property Name",9
"21908","Property Name",9
"21909","Property Name",9
"220","Rent Received",1
"22001","Rent Received",1
"22002","Rent Received",1
"22003","Rent Received",1
"22004","Rent Received",1
"22005","Rent Received",1
"22006","Rent Received",1
"22007","Rent Received",1
"22008","Rent Received",1
"22009","Rent Received",1
"221","Accounting",3
"22101","Accounting",3
"22102","Accounting",3
"22103","Accounting",3
"22104","Accounting",3
"22105","Accounting",3
"22106","Accounting",3
"22107","Accounting",3
"22108","Accounting",3
"22109","Accounting",3
"222","Commission",3
"22201","Commission",3
"22202","Commission",3
"22203","Commission",3
"22204","Commission",3
"22205","Commission",3
"22206","Commission",3
"22207","Commission",3
"22208","Commission",3
"22209","Commission",3
"223","Depreciation",9
"22301","Depreciation",9
"22302","Depreciation",9
"22303","Depreciation",9
"22304","Depreciation",9
"22305","Depreciation",9
"22306","Depreciation",9
"22307","Depreciation",9
"22308","Depreciation",9
"22309","Depreciation",9
"224","Interest",9
"22401","Interest",9
"22402","Interest",9
"22403","Interest",9
"22404","Interest",9
"22405","Interest",9
"22406","Interest",9
"22407","Interest",9
"22408","Interest",9
"22409","Interest",9
"225","Profit on Sale of Asset",9
"22501","Profit on Sale of Asset",9
"22502","Profit on Sale of Asset",9
"22503","Profit on Sale of Asset",9
"22504","Profit on Sale of Asset",9
"22505","Profit on Sale of Asset",9
"22506","Profit on Sale of Asset",9
"22507","Profit on Sale of Asset",9
"22508","Profit on Sale of Asset",9
"22509","Profit on Sale of Asset",9
"226","Rates",3
"22601","Rates",3
"22602","Rates",3
"22603","Rates",3
"22604","Rates",3
"22605","Rates",3
"22606","Rates",3
"22607","Rates",3
"22608","Rates",3
"22609","Rates",3
"227","Repairs & Maintenance",3
"22701","Repairs & Maintenance",3
"22702","Repairs & Maintenance",3
"22703","Repairs & Maintenance",3
"22704","Repairs & Maintenance",3
"22705","Repairs & Maintenance",3
"22706","Repairs & Maintenance",3
"22707","Repairs & Maintenance",3
"22708","Repairs & Maintenance",3
"22709","Repairs & Maintenance",3
"228","Sundry Expenses",3
"22801","Sundry Expenses",3
"22802","Sundry Expenses",3
"22803","Sundry Expenses",3
"22804","Sundry Expenses",3
"22805","Sundry Expenses",3
"22806","Sundry Expenses",3
"22807","Sundry Expenses",3
"22808","Sundry Expenses",3
"22809","Sundry Expenses",3
"229","Insurance",3
"22901","Insurance",3
"22902","Insurance",3
"22903","Insurance",3
"22904","Insurance",3
"22905","Insurance",3
"22906","Insurance",3
"22907","Insurance",3
"22908","Insurance",3
"22909","Insurance",3
"230","Sales",1
"231","Sales",1
"232","Sales",1
"233","Sales",1
"234","Sales",1
"235","Sales",1
"249 *","*** COST OF SALES ***",9
"250","Opening Stock - Finished Goods",9
"251","Opening Stock - Raw Materials",9
"252","Opening Stock",9
"253","Opening Stock",9
"254","Opening Stock",9
"255","Opening Stock",9
"257","Opening Stock - Construction WIP",0
"258","Opening Stock - WIP for Uncompleted Contracts",9
"259","Opening Work in Progress",9
"260","Closing Stock - Finished Goods",9
"261","Closing Stock - Raw Materials",9
"262","Closing Stock",9
"263","Closing Stock",9
"264","Closing Stock",9
"265","Closing Stock",9
"267","Closing Stock - Construction WIP",0
"268","Closing Work - WIP for Uncompleted Contracts",9
"269","Closing Work in Progress",9
"270","Purchases",3
"271","Purchases",3
"272","Purchases",3
"273","Purchases",3
"274","Purchases",3
"275","Purchases",3
"279 *","*** DIRECT COSTS ***",9
"281","Development Costs",3
"283","Depreciation",9
"284","Discounts",9
"286","Freight & Cartage",3
"288","Import Duty & Customs Charges",3
"289","Power",3
"290","Repairs & Maintenance",3
"291","Rubbish Disposal",3
"295","Subcontracting",3
"297","Direct Wages - Holiday Pay Accrual",9
"298","Wages",9
"299 *","*** OVERHEAD EXPENSES ***",9
"300","Accountancy Fees",3
"301","ACC Levy",3
"302","Administration Fees",3
"303","Advertising",3
"304","Animal Health",3
"305","Armortisation of Intangibles",9
"306","Auditors Fees Paid",3
"307","Auditors Other Fees Paid",3
"308","Bad Debts Written Off",3
"309","Bank Charges",9
"310","Borrowing Costs",3
"312","Calf Food",3
"313","Bull Hire",3
"314","Cleaning",3
"315","Computer Expenses",3
"316","Commission Paid",3
"317","Consultancy Fees",3
"318","Contract Work",3
"319","Crop Spraying",3
"320","Customer Promotion",3
"322","Customer Debt Payments",9
"323","Dam Sinking",3
"324","Dairy Expenses",3
"325","Data Processing Charges",3
"326","Debt Collection",3
"327","Delivery Costs",3
"329","Impairment Losses",9
"330","Depreciation",9
"331","Depreciation - Property Improvements",9
"332","Depreciation - Buildings",9
"333","Depreciation - Equipments",9
"334","Depreciation - Motor Vehicles",9
"335","Depreciation - Office Furniture & Equipment",9
"336","Depreciation - Furniture & Fittings",9
"337","Depreciation - Computer Software & Equipment",9
"338","Depreciation - Buildings Fit-out & Chattels",9
"339","Development & Research",3
"345","Directors' Fees",9
"34501","Directors's Fees",9
"34502","Directors's Fees",9
"34503","Directors's Fees",9
"34504","Directors's Fees",9
"34505","Directors's Fees",9
"34506","Directors's Fees",9
"346","Directors' Salaries",9
"34601","Directors' Salaries",9
"34602","Directors' Salaries",9
"34603","Directors' Salaries",9
"34604","Directors' Salaries",9
"34605","Directors' Salaries",9
"34606","Directors' Salaries",9
"347","Directors Pension Fund Contributions",0
"349","Donations",9
"350","Drench, Dips & Veterinary Supplies",3
"351","Drugs",3
"357","Entertainment - Deductible",3
"358","Entertainment - Non Deductible",3
"360","Equipment Rental",3
"361","Farm Management",3
"362","Fees & Permits",3
"363","Fertilizer",3
"367","Fodder",3
"368","Freight & Cartage",3
"369","Fringe Benefit Tax",9
"371","Grazing",3
"372","General Expenses",3
"373","GST On Fringe Benefits",9
"376","Herd Testing",3
"377","Harvesting",3
"378","Impairments",0
"379","Horse Expenses",3
"380","Insurance",3
"381","Interest",9
"38101","Interest - Bank",9
"38102","Interest - Mortgages",9
"38103","Interest - Hire Purchase",9
"38104","Interest - Debenture",9
"38105","Interest - Other",9
"385","Irrigation Expenses",3
"387","Laundry & Dry Cleaning",3
"388","Lease Payments",3
"389","Legal Fees - Deductible",3
"390","Legal Fees - Non Deductible",3
"391","Licencing Fees",3
"392","Livestock Expenses",3
"393","Locum Fees",3
"394","Losses from Qualifying Companies",9
"398","Management Fees",3
"399","Medical Supplies",3
"400","Motor Vehicle Expenses",3
"40001","Motor Vehicle Depreciation",3
"40002","Motor Vehicle Fuel",3
"40003","Motor Vehicle Registration & Insurance",3
"40004","Motor Vehicle Repairs & Maintenance",3
"40005","Motor Vehicle Expenses - Other",3
"401","Operating Lease Payments",0
"402","Milk Shed Expenses",3
"403","Other Non Deductible Expenses",3
"406","Packing & Wrapping",3
"407","Permits",3
"408","Pest Control",3
"409","Photocopy",3
"410","Plans & Permits",3
"411","Postage",3
"412","Power",3
"414","Printing & Stationery",3
"416","Protective Clothing",3
"422","Rates",3
"423","Reference Material",3
"424","Replacements",3
"427","Rent",3
"428","Repairs & Maintenance",3
"429","Research & Developement",3
"430","Royalties",3
"431","Research & Development",3
"433","Salaries",9
"435","Security Costs",3
"436","Seed",3
"440","Share Farming",3
"441","Shearing & Crutching",3
"444","Show Expenses",3
"445","Site Expenses",9
"446","Soil Conservation",3
"447","Spraying",3
"448","Staff Training & Welfare",3
"449","Staff Advertising",3
"450","Staff Expenses",3
"451","Stock Fodder Expenses",3
"452","Stock Taking Expenses",3
"453","Storage Fees",3
"454","Subscriptions",3
"455","Stock Food",3
"460","Telephone",3
"463","Trade Waste Disposal",3
"464","Travelling Expenses",3
"468","Uniforms",3
"469","Valuations Expense",3
"470","Wages",9
"471","Non Direct Wages - Holiday Pay Accrual",9
"473","Wool Classing",3
"474","Wool Core Testing",3
"475","Wool Packs",3
"476","Workshop Expenses",3
"477","Shareholders Salaries",9
"47701","Shareholders Salaries",9
"47702","Shareholders Salaries",9
"47703","Shareholders Salaries",9
"47704","Shareholders Salaries",9
"47705","Shareholders Salaries",9
"478","Work Skill Incentives",3
"480","Income Tax Expense",9
"483","Dividend Payable",9
"484","Provision for Dividend",9
"488","Less Distributed as Beneficiaries Income During the Year",9
"48801","Less Distributed as Beneficiaries Income During the Year",9
"48802","Less Distributed as Beneficiaries Income During the Year",9
"48803","Less Distributed as Beneficiaries Income During the Year",9
"48804","Less Distributed as Beneficiaries Income During the Year",9
"48805","Less Distributed as Beneficiaries Income During the Year",9
"48806","Less Distributed as Beneficiaries Income During the Year",9
"489","Less Distributed as Beneficiaries Income After Balance Date",9
"48901","Less Distributed as Beneficiaries Income After Balance Date",9
"48902","Less Distributed as Beneficiaries Income After Balance Date",9
"48903","Less Distributed as Beneficiaries Income After Balance Date",9
"48904","Less Distributed as Beneficiaries Income After Balance Date",9
"48905","Less Distributed as Beneficiaries Income After Balance Date",9
"48906","Less Distributed as Beneficiaries Income After Balance Date",9
"490","Equity Distributions",9
"49001","Equity Distributions",9
"49002","Equity Distributions",9
"49003","Equity Distributions",9
"49004","Equity Distributions",9
"49005","Equity Distributions",9
"49006","Equity Distributions",9
"491","Transfer to General Reserve",9
"492","Transfer to Capital Redemption Reserve",9
"493","Transfer to Asset Revaluation Reserve",9
"497","Minority Interest",9
"499 *","*** PARTNERSHIP & BENEFICIARY AREA ***",9
"500","TRUST CAPITAL",9
"50000","Trust Balance Brought Forward",9
"50001","Gifts From Settlor",9
"50002","Tax Paid Trustees Income",9
"50003","TRUST CAPITAL",0
"50005","Revaluation Gain",9
"50006","Debt Forgiven by Settlor",9
"50020","Capital Distribution",0
"501","NAME OF PARTNER NO. 1",9
"50100","Balance at Beginning of Year",9
"50101","Capital Introduced",9
"50102","Share of Profit",9
"50103","Dividend Credited",9
"50108","Salary",9
"50120","Drawings",9
"50121","Drawings - Other",9
"50122","Taxation Paid",9
"50126","Expenses Private Share",9
"50127","Vehicle Expenses Private Share",9
"50130","Non-Taxable Capital Gain",0
"502","NAME OF PARTNER NO. 2",9
"50200","Balance at Beginning of Year",9
"50201","Capital Introduced",9
"50202","Share of Profit",9
"50208","Salary",9
"50220","Drawings",9
"50221","Drawings - Other",9
"50222","Taxation Paid",9
"50226","Expenses Private Share",9
"50227","Vehicle Expenses Private Share",9
"503","NAME OF PARTNER NO. 3",9
"50300","Balance at Beginning of Year",9
"50301","Capital Introduced",9
"50302","Share of Profit",9
"50308","Salary",9
"50320","Drawings",9
"50321","Drawings - Other",9
"50322","Taxation Paid",9
"50326","Expenses Private Share",9
"50327","Vehicle Expenses Private Share",9
"504","NAME OF PARTNER NO. 4",9
"50400","Balance at Beginning of Year",9
"50401","Capital Introduced",9
"50402","Share of Profit",9
"50408","Salary",9
"50420","Drawings",9
"50421","Drawings - Other",9
"50422","Taxation Paid",9
"50426","Expenses Private Share",9
"50427","Vehicle Expenses Private Share",9
"505","NAME OF PARTNER NO. 5",9
"50500","Balance at Beginning of Year",9
"50501","Capital Introduced",9
"50502","Share of Profit",9
"50508","Salary",9
"50520","Drawings",9
"50521","Drawings - Other",9
"50522","Taxation Paid",9
"50524","Excess Tax Credits",0
"50526","Expenses Private Share",9
"50527","Vehicle Expenses Private Share",9
"506","NAME OF PARTNER NO. 6",9
"50600","Balance at Beginning of Year",9
"50601","Capital Introduced",9
"50602","Share of Profit",9
"50620","Drawings",9
"50621","Drawings - Other",9
"50622","Taxation Paid",9
"50626","Expenses Private Share",9
"50627","Vehicle Expenses Private Share",9
"507","NAME OF PARTNER NO. 7",9
"50700","Balance at Beginning of Year",9
"50701","Capital Introduced",9
"50702","Share of Profit",9
"50720","Drawings",9
"50721","Drawings - Other",9
"50722","Taxation Paid",9
"50726","Expenses Private Share",9
"50727","Vehicle Expense Private Share",9
"508","NAME OF PARTNER NO. 8",9
"50800","Balance at Beginning of Year",9
"50801","Capital Introduced",9
"50802","Share of Profit",9
"50820","Drawings",9
"50821","Drawings - Other",9
"50822","Taxation Paid",9
"50826","Expenses Private Share",9
"50827","Vehicle Expenses Private Share",9
"509","NAME OF PARTNER NO. 9",9
"50900","Balance at Beginning of Year",9
"50901","Capital Introduced",9
"50902","Share of Profit",9
"50920","Drawings",9
"50921","Drawings - Other",9
"50922","Taxation Paid",9
"50926","Expenses Private Share",9
"50927","Vehicle Expenses Private Share",9
"510","NAME OF PARTNER NO. 10",9
"51000","Balance at Beginning of Year",9
"51001","Capital Introduced",9
"51002","Share of Profit",9
"51020","Drawings",9
"51021","Drawings - Other",9
"51022","Taxation Paid",9
"51026","Expenses Private Share",9
"51027","Vehicle Expense Private Share",9
"600 *","*** CAPITAL AND RESERVES ***",9
"601","XX Ordinary Shares",9
"60100","XXXXX Ordinary Shares Fully Paid",9
"60101","XXXXX Ordinary Shares Unissued",9
"60102","Uncalled Capital",9
"602","Redeemable Preference Shares",0
"605","Treasury Stock",0
"622","Asset Revaluation Reserve",9
"623","Capital Reserve",9
"62300","Capital Reserves",9
"62305","Capital Distribution",9
"62310","Capital Losses on Invest/Capital Gains on Invest",9
"62315","Capital Losses on Assets/Capital Gains on Assets",9
"624","Unrealised Capital Reserve",9
"625","Unrealised Revenue Reserve",9
"638","Retained Profits - Beginning of Year",9
"639","Profits Earned This Year",9
"640 *","IMPUTATION ACCOUNTS ***",9
"641","Imputation Account Opening Balance",9
"642","Dividend Imputation Credits Paid",9
"643","Dividend Imputation Credits Received",9
"644","Imputation Account Movements",9
"645","Memorandum Holding Account",9
"649","Trust Capital to 19th May 1999",9
"650","Gift from Settlor",9
"651","Forgiveness of Debt Prior to 19th May 1999",9
"652","Forgiveness of Debt Since 19th May 1999",9
"653","Realised Capital Gains",9
"654","Revaluation Gains",9
"655","Accumulated Trustees Income",9
"656","Unrealised Capital Gains",9
"657","Other",9
"658","Equity Balancing Account",9
"659 *","*** CURRENT ASSETS ***",9
"660","Assets Held for Sale",0
"662","Cash on Hand",9
"664","Deposits",9
"671","Prepayments",9
"674","Accounts Receivable",9
"675","Less: Provision for Doubtfull Debts",9
"676","Accounts Receivable - Trade",9
"677","Less: Provision for Doubtfull Debts",9
"678","Accounts Receivable - Other",9
"680","Cash at Bank",9
"681","Cash at Bank",9
"682","Cash at Bank",9
"685","Stock & Station Agent Account",9
"690","Loans at Call",9
"691","Loans to Directors",9
"692","Loans to Employees",9
"693","Intercompany Current Account",9
"694","Intercompany Current Account",9
"695","Secured Loans",9
"696","Unsecured Loans",9
"699","Partners' Loans",9
"709 *","*** LIVESTOCK ON HAND ***",9
"710","Stock on Hand - Cattle",9
"71001","Stock on Hand",9
"71002","Stock on Hand",9
"71003","Stock on Hand",9
"71004","Stock on Hand",9
"71005","Stock on Hand",9
"71006","Stock on Hand",9
"71007","Stock on Hand",9
"71008","Stock on Hand",9
"71009","Stock on Hand",9
"71010","Stock on Hand",9
"711","Stock on Hand - Sheep",9
"71101","Stock on Hand",9
"71102","Stock on Hand",9
"71103","Stock on Hand",9
"71104","Stock on Hand",9
"71105","Stock on Hand",9
"71106","Stock on Hand",9
"71107","Stock on Hand",9
"71108","Stock on Hand",9
"71109","Stock on Hand",9
"71110","Stock on Hand",9
"712","Stock on Hand - Horses",9
"71201","Stock on Hand",9
"71202","Stock on Hand",9
"71203","Stock on Hand",9
"71204","Stock on Hand",9
"71205","Stock on Hand",9
"71206","Stock on Hand",9
"71207","Stock on Hand",9
"71208","Stock on Hand",9
"71209","Stock on Hand",9
"71210","Stock on Hand",9
"713","Stock on Hand - Pigs",9
"71301","Stock on Hand",9
"71302","Stock on Hand",9
"71303","Stock on Hand",9
"71304","Stock on Hand",9
"71305","Stock on Hand",9
"71306","Stock on Hand",9
"71307","Stock on Hand",9
"71308","Stock on Hand",9
"71309","Stock on Hand",9
"71310","Stock on Hand",9
"714","Stock on Hand - Type",9
"71401","Stock on Hand",9
"71402","Stock on Hand",9
"71403","Stock on Hand",9
"71404","Stock on Hand",9
"71405","Stock on Hand",9
"71406","Stock on Hand",9
"71407","Stock on Hand",9
"71408","Stock on Hand",9
"71409","Stock on Hand",9
"71410","Stock on Hand",9
"715","Stock on Hand - Type",9
"71501","Stock on Hand",9
"71502","Stock on Hand",9
"71503","Stock on Hand",9
"71504","Stock on Hand",9
"71505","Stock on Hand",9
"71506","Stock on Hand",9
"71507","Stock on Hand",9
"71508","Stock on Hand",9
"71509","Stock on Hand",9
"71510","Stock on Hand",9
"716","Stock on Hand - Type",9
"71601","Stock on Hand",9
"71602","Stock on Hand",9
"71603","Stock on Hand",9
"71604","Stock on Hand",9
"71605","Stock on Hand",9
"71606","Stock on Hand",9
"71607","Stock on Hand",9
"71608","Stock on Hand",9
"71609","Stock on Hand",9
"71610","Stock on Hand",9
"719 *","*** STOCK ON HAND ***",9
"720","Stock on Hand - Finished Goods",9
"721","Stock on Hand - Raw Materials",9
"722","Stock on Hand - Goods in transit",9
"723","Stock on Hand",9
"724","Stock on Hand",9
"725","Stock on Hand",9
"727","Stock - Construction WIP",0
"728","Stock on Hand - WIP for Uncompleted Contracts",9
"729","Stock - Closing Work in Progress",9
"729 *","*** FIXED ASSETS ***",9
"730","Freehold Land - at Cost",3
"731","Freehold Land - at Cost",3
"732","Land Revaluation",9
"733","Less: Accumulated Depreciation",9
"734","Leasehold Land",9
"735","Less: Accumulated Amortization",9
"736","Property Improvements - at Cost",3
"737","Less: Accumulated Depreciation",9
"738","Buildings - at Cost",3
"739","Less: Accumulated Depreciation",9
"740","Building Fit-out and Chattels",9
"741","Less: Accumulated Depreciation",9
"742","Plant & Equipment - at Cost",3
"743","Less: Accumulated Depreciation",9
"744","Motor Vehicles - at Cost",3
"745","Less: Accumulated Depreciation",9
"746","Office Furniture & Equipment - at Cost",3
"747","Less: Accumulated Depreciation",9
"748","Furniture & Fittings - at Cost",3
"749","Less: Accumulated Depreciation",9
"750","Tools - at Cost",3
"751","Tools Depreciation",9
"752","Computer Software & Equipment",3
"753","Computer Depreciation",9
"754","Other Fixed Assets",3
"755","Other Fixed Assets Depreciation",9
"760","Impairments",0
"779 *","*** INVESTMENTS ***",9
"782","Debentures in Listed Companies",9
"783","Debentures in Unlisted Companies",9
"785","Equity in Joint Venture",9
"786","Equity in Partnership",9
"787","Fixed Term Deposits",9
"788","Government Securities",9
"790","Loans - Secured",9
"791","Loans - Unsecured",9
"795","Shares in Listed Companies - at Cost",9
"796","Shares in Unlisted Companies",9
"797","Shares in Other Companies - at Cost",9
"798","Advance From Trust",0
"799","Investment Properties",0
"79900","Carrying Amount",0
"79901","Additions - New Properties",0
"79902","Additions - Existing Properties",0
"79903","Disposals and Assets Held for Sale",0
"79904","Revaluations",0
"79905","Exchange Difference",0
"79906","Transfers from Capital WIP",0
"79907","Acquired with Subsidiary",0
"802","Brands Amortisation",0
"80200","Accumulated Amortisation",0
"80201","Current Amortisation",0
"803","Brands Impairment",0
"80300","Accumulated Impairment",0
"80301","Current Impairment",0
"80302","Current Impairment Reversed",0
"804","Brands",0
"804 *","*** INTANGIBLE ASSETS ***",9
"80400","Carrying Amount",0
"80401","Additions",0
"80402","Disposals",0
"80403","Revaluations",0
"80404","Exchange Differences",0
"80405","Other",0
"805","Preliminary Expenses",9
"807","Goodwill",9
"80700","Carrying Amount",9
"80701","Additions",9
"80702","Disposals",9
"80703","Revaluations",9
"80704","Exchange Differences",9
"808","Goodwill Impairment",9
"80800","Accumulated Impairment",0
"80801","Current Impairment",0
"80802","Current Impairment Reversed",0
"809","Research & Development",0
"809 *","*** CURRENT LIABILITIES ***",9
"80900","Carrying Amount",0
"80901","Additions",0
"80902","Disposals",0
"80903","Revaluations",0
"80904","Exchange Differences",0
"80905","Other",0
"810","Research & Development Impairment & Amortisation",0
"81000","Accumulated Impairment",0
"81001","Current Impairment",0
"81002","Current Impairment Reversed",0
"811","Research & Development Amortisation",0
"81100","Accumulated Amortisation",0
"81101","Current Amortisation",0
"813","Hire Purchase Liability",9
"81301","Hire Purchase Liability",9
"81302","Hire Purchase Liability",9
"81303","Hire Purchase Liability",9
"81304","Hire Purchase Liability",9
"814","Less Unexpired Hire Purchase Charges",9
"815","Forest Enterprises Ltd - Losses",0
"817","Deferred Taxation",9
"818","Taxation Paid in Advance",9
"81800","Tax Account Opening Balance",9
"81801","Terminal Tax Paid",9
"81802","Provisional Tax Paid",9
"81803","Resident Withholding Tax Paid",9
"81804","Refund Received",9
"81805","Provision for Terminal Tax",9
"81806","Use of Money Interest Payable",9
"81807","Additional and Other Taxes Payable",9
"81808","Use of Money Interest Paid",9
"81809","Additional and Other Taxes Paid",9
"81810","Prior Year Tax Under Provided",9
"81811","Prior Year Tax Over Provided",9
"81812","Imputation Credits Received",0
"819","Provision for Dividend",9
"820","Tenancy Bond Held",9
"822","Accounts Payable",9
"823","Accounts Payable - Trade",9
"824","Accounts Payable - Other",9
"825","Accruals",9
"826","Settlors Loan",9
"827","Settlors Loan",9
"828","Lease Liability",9
"829","Less Unexpired Lease Charges",9
"830","Loans Secured (Current Portion)",9
"831","Loans Unsecured (Current Portion)",9
"832","Employee Entitlements",0
"83200","Opening Balance",0
"83201","Additional Provision",0
"83202","Amount Utilised",0
"83203","Effect of Discounting",0
"83204","Other",0
"83299","Transfer to/from Current",0
"834","Provisions",0
"835","Provision",0
"849 *","*** NON CURRENT LIABILITIES ***",9
"850","GST on Expenses",9
"851","GST on Receipts",9
"852","GST Payments",9
"853","GST",9
"854","Debenture",9
"855","Hire Purchase Liability",9
"85501","Hire Purchase Liability",9
"85502","Hire Purchase Liability",9
"85503","Hire Purchase Liability",9
"85504","Hire Purchase Liability",9
"856","Less Unexpired Hire Purchase Charges",9
"857","Lease Liability",9
"858","Less Unexpired Lease Charges",9
"859","Loan - Secured",9
"860","Loan - Unsecured",9
"862","Mortgage",9
"863","Mortgage",9
"864","Employee Entitlements",0
"86400","Opening Balance",0
"86401","Additional Provision",0
"86402","Amount Utilised",0
"86403","Effect of Discounting",0
"86404","Other",0
"86499","Transfer to/from Current",0
"865","Marine Fuel Limited",0
"866","Payables",0
"867","Payables",0
"868","Payables",0
"887","Group Loss Transferred In",9
"888","Subvention Loss Received",9
"889","Loss Tranferred to Shareholder",9
"89*","*** TAX LOSSES ***",9
"891","Tax Losses Brought Forward",9
"892","Tax Losses Memorandum Account",9
"899","*** Balance Sheet SUSPENSE ACCOUNT ***",9
"900","Suspense",9
"901","Suspense",9
"902","Suspense",9
"903","Suspense",9
"904","Suspense",9
"905","Suspense",9