<literallayout>
<literal>        300             Expenses
         |
         +--310         Living Expenses
         |   |
         |   +--311     Beer
         |   |
         |   +--312     Cable
         |
         +--320         Business Expenses
         |   |
         |   +--321     8-inch Floppies
         |   |
         :   :</literal>
</literallayout>
