578 lines
14 KiB
XML
578 lines
14 KiB
XML
<?xml version="1.0" encoding="UTF-8"?>
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<!DOCTYPE plist PUBLIC "-//Apple//DTD PLIST 1.0//EN" "http://www.apple.com/DTDs/PropertyList-1.0.dtd">
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<plist version="1.0">
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<dict>
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<key>$archiver</key>
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<string>NSKeyedArchiver</string>
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<key>$objects</key>
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<array>
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<string>$null</string>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>37</integer>
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</dict>
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<key>NS.objects</key>
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<array>
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<dict>
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<key>CF$UID</key>
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<integer>2</integer>
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</array>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>33</integer>
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</dict>
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<key>NS.keys</key>
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<array>
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<dict>
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<integer>3</integer>
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<dict>
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<key>CF$UID</key>
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<dict>
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<key>CF$UID</key>
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</array>
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<key>NS.objects</key>
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<array>
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<dict>
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<key>CF$UID</key>
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<integer>6</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>7</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>35</integer>
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</dict>
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</array>
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</dict>
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<string>Title</string>
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<string>Text</string>
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<string>Date</string>
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<string>Untitled Snapshot</string>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>34</integer>
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</dict>
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<key>NSAttributes</key>
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<dict>
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<key>CF$UID</key>
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<integer>10</integer>
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</dict>
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<key>NSDelegate</key>
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<dict>
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<key>CF$UID</key>
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<integer>0</integer>
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</dict>
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<key>NSString</key>
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<dict>
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<key>CF$UID</key>
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<integer>8</integer>
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</dict>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>9</integer>
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</dict>
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<key>NS.string</key>
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<string>Sometimes you will want to spend money on behalf of someone else,
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which will eventually get repaid. Since the money is still ``yours'',
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it is really an asset. And since the expenditure was for someone
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else, you don't want it contaminating your Expenses reports. You will
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need to keep an account for tracking reimbursements.
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This is fairly easy to do in ledger. When spending the money, spend
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it @emph{to} your Assets:Reimbursements, using a different account for
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each person or business that you spend money for. For example:
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@smallexample
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2004/09/29 Circuit City
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Assets:Reimbursements:Company XYZ $100.00
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Liabilities:MasterCard
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@end smallexample
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This shows $100.00 spent on a MasterCard at Circuit City, with the
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expense was made on behalf of Company XYZ. Later, when Company XYZ
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pays the amount back, the money will transfer from that reimbursement
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account back to a regular asset account:
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@smallexample
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2004/09/29 Company XYZ
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Assets:Checking $100.00
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Assets:Reimbursements:Company XYZ
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@end smallexample
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This deposits the money owed from Company XYZ into a checking account,
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presumably because they paid the amount back with a check.
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But what to do if you run your own business, and you want to keep
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track of expenses made on your own behalf, while still tracking
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everything in a single ledger file? This is more complex, because you
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need to track two separate things: 1) The fact that the money should
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be reimbursed to you, and 2) What the expense account was, so that you
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can later determine where your company is spending its money.
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This kind of posting is best handled with mirrored postings in
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two different files, one for your personal accounts, and one for your
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company accounts. But keeping them in one file involves the same
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kinds of postings, so those are what is shown here. First, the
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personal transaction, which shows the need for reimbursement:
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@smallexample
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2004/09/29 Circuit City
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Assets:Reimbursements:Company XYZ $100.00
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Liabilities:MasterCard
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@end smallexample
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This is the same as above, except that you own Company XYZ, and are
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keeping track of its expenses in the same ledger file. This transaction
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should be immediately followed by an equivalent transaction, which shows the
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kind of expense, and also notes the fact that $100.00 is now payable
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to you:
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@smallexample
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2004/09/29 Circuit City
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Company XYZ:Expenses:Computer:Software $100.00
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Company XYZ:Accounts Payable:Your Name
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@end smallexample
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This second transaction shows that Company XYZ has just spent $100.00 on
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software, and that this $100.00 came from Your Name, which must be
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paid back.
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These two transactions can also be merged, to make things a little clearer.
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Note that all amounts must be specified now:
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@smallexample
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2004/09/29 Circuit City
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Assets:Reimbursements:Company XYZ $100.00
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Liabilities:MasterCard $-100.00
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Company XYZ:Expenses:Computer:Software $100.00
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Company XYZ:Accounts Payable:Your Name $-100.00
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@end smallexample
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To ``pay back'' the reimbursement, just reverse the order of
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everything, except this time drawing the money from a company asset,
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paying it to accounts payable, and then drawing it again from the
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reimbursement account, and paying it to your personal asset account.
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It's easier shown than said:
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@smallexample
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2004/10/15 Company XYZ
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Assets:Checking $100.00
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Assets:Reimbursements:Company XYZ $-100.00
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Company XYZ:Accounts Payable:Your Name $100.00
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Company XYZ:Assets:Checking $-100.00
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@end smallexample
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And now the reimbursements account is paid off, accounts payable is
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paid off, and $100.00 has been effectively transferred from the
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company's checking account to your personal checking account. The
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money simply ``waited''---in both @samp{Assets:Reimbursements:Company
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XYZ}, and @samp{Company XYZ:Accounts Payable:Your Name}---until such
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time as it could be paid off.
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The value of tracking expenses from both sides like that is that you
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do not contaminate your personal expense report with expenses made on
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behalf of others, while at the same time making it possible to
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generate accurate reports of your company's expenditures. It is more
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verbose than just paying for things with your personal assets, but it
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gives you a very accurate information trail.
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The advantage to keep these doubled transactions together is that they
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always stay in sync. The advantage to keeping them apart is that it
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clarifies the transfer's point of view. To keep the postings in
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separate files, just separate the two transactions that were joined above.
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For example, for both the expense and the pay-back shown above, the
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following four transactions would be created. Two in your personal ledger
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file:
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@smallexample
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2004/09/29 Circuit City
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Assets:Reimbursements:Company XYZ $100.00
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Liabilities:MasterCard $-100.00
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2004/10/15 Company XYZ
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Assets:Checking $100.00
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Assets:Reimbursements:Company XYZ $-100.00
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@end smallexample
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And two in your company ledger file:
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@smallexample
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!account Company XYZ
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2004/09/29 Circuit City
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Expenses:Computer:Software $100.00
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Accounts Payable:Your Name $-100.00
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2004/10/15 Company XYZ
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Accounts Payable:Your Name $100.00
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Assets:Checking $-100.00
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!end
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@end smallexample
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(Note: The @samp{!account} above means that all accounts mentioned in
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the file are children of that account. In this case it means that all
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activity in the file relates to Company XYZ).
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After creating these transactions, you will always know that $100.00 was
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spent using your MasterCard on behalf of Company XYZ, and that Company
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XYZ spent the money on computer software and paid it back about two
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weeks later.</string>
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</dict>
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<dict>
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<key>$classes</key>
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<array>
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<string>NSMutableString</string>
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<string>NSString</string>
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<string>NSObject</string>
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</array>
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<key>$classname</key>
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<string>NSMutableString</string>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>33</integer>
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</dict>
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<key>NS.keys</key>
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<array>
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<dict>
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<key>CF$UID</key>
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<integer>11</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>12</integer>
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</dict>
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</array>
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<key>NS.objects</key>
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<array>
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<dict>
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<key>CF$UID</key>
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<integer>13</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>30</integer>
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</dict>
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</array>
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</dict>
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<string>NSParagraphStyle</string>
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<string>NSFont</string>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>29</integer>
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</dict>
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<key>NSAlignment</key>
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<integer>4</integer>
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<key>NSLineHeightMultiple</key>
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<real>1.1000000238418579</real>
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<key>NSTabStops</key>
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<dict>
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<key>CF$UID</key>
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<integer>14</integer>
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</dict>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>28</integer>
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</dict>
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<key>NS.objects</key>
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<array>
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<dict>
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<key>CF$UID</key>
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<integer>15</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>17</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>18</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>19</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>20</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>21</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>22</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>23</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>24</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>25</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>26</integer>
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</dict>
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<dict>
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<key>CF$UID</key>
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<integer>27</integer>
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</dict>
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</array>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>16</integer>
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</dict>
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<key>NSLocation</key>
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<real>28</real>
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</dict>
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<dict>
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<key>$classes</key>
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<array>
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<string>NSTextTab</string>
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<string>NSObject</string>
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</array>
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<key>$classname</key>
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<string>NSTextTab</string>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>16</integer>
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</dict>
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<key>NSLocation</key>
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<real>56</real>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>16</integer>
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</dict>
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<key>NSLocation</key>
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<real>84</real>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>16</integer>
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</dict>
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<key>NSLocation</key>
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<real>112</real>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>16</integer>
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</dict>
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<key>NSLocation</key>
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<real>140</real>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>16</integer>
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</dict>
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<key>NSLocation</key>
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<real>168</real>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>16</integer>
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</dict>
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<key>NSLocation</key>
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<real>196</real>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>16</integer>
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</dict>
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<key>NSLocation</key>
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<real>224</real>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>16</integer>
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</dict>
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<key>NSLocation</key>
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<real>252</real>
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</dict>
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<dict>
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<key>$class</key>
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<dict>
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|
<key>CF$UID</key>
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|
<integer>16</integer>
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|
</dict>
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|
<key>NSLocation</key>
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|
<real>280</real>
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|
</dict>
|
|
<dict>
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|
<key>$class</key>
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|
<dict>
|
|
<key>CF$UID</key>
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|
<integer>16</integer>
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|
</dict>
|
|
<key>NSLocation</key>
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|
<real>308</real>
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|
</dict>
|
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<dict>
|
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<key>$class</key>
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<dict>
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<key>CF$UID</key>
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<integer>16</integer>
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</dict>
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<key>NSLocation</key>
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|
<real>336</real>
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</dict>
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<dict>
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|
<key>$classes</key>
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<array>
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|
<string>NSArray</string>
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|
<string>NSObject</string>
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|
</array>
|
|
<key>$classname</key>
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|
<string>NSArray</string>
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|
</dict>
|
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<dict>
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|
<key>$classes</key>
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<array>
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<string>NSParagraphStyle</string>
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|
<string>NSObject</string>
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|
</array>
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|
<key>$classname</key>
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|
<string>NSParagraphStyle</string>
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|
</dict>
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<dict>
|
|
<key>$class</key>
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|
<dict>
|
|
<key>CF$UID</key>
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|
<integer>32</integer>
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</dict>
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|
<key>NSName</key>
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|
<dict>
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|
<key>CF$UID</key>
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<integer>31</integer>
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</dict>
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<key>NSSize</key>
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|
<real>14</real>
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|
<key>NSfFlags</key>
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|
<integer>16</integer>
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|
</dict>
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|
<string>Courier</string>
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|
<dict>
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|
<key>$classes</key>
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|
<array>
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|
<string>NSFont</string>
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|
<string>NSObject</string>
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|
</array>
|
|
<key>$classname</key>
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|
<string>NSFont</string>
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|
</dict>
|
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<dict>
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|
<key>$classes</key>
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<array>
|
|
<string>NSDictionary</string>
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|
<string>NSObject</string>
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|
</array>
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|
<key>$classname</key>
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<string>NSDictionary</string>
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|
</dict>
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<dict>
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|
<key>$classes</key>
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<array>
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|
<string>KBWordCountingTextStorage</string>
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|
<string>NSTextStorage</string>
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|
<string>NSMutableAttributedString</string>
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|
<string>NSAttributedString</string>
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|
<string>NSObject</string>
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|
</array>
|
|
<key>$classname</key>
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<string>KBWordCountingTextStorage</string>
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|
</dict>
|
|
<dict>
|
|
<key>$class</key>
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<dict>
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|
<key>CF$UID</key>
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|
<integer>36</integer>
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</dict>
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|
<key>NS.time</key>
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|
<real>267380389.201664</real>
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|
</dict>
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|
<dict>
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|
<key>$classes</key>
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|
<array>
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|
<string>NSDate</string>
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|
<string>NSObject</string>
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|
</array>
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|
<key>$classname</key>
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<string>NSDate</string>
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|
</dict>
|
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<dict>
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|
<key>$classes</key>
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<array>
|
|
<string>NSMutableArray</string>
|
|
<string>NSArray</string>
|
|
<string>NSObject</string>
|
|
</array>
|
|
<key>$classname</key>
|
|
<string>NSMutableArray</string>
|
|
</dict>
|
|
</array>
|
|
<key>$top</key>
|
|
<dict>
|
|
<key>Snapshots</key>
|
|
<dict>
|
|
<key>CF$UID</key>
|
|
<integer>1</integer>
|
|
</dict>
|
|
</dict>
|
|
<key>$version</key>
|
|
<integer>100000</integer>
|
|
</dict>
|
|
</plist>
|