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In response to "let me give an example." by tRuMaN

so like this?

Year One Year Two
---------------------
11000 Cash 1 11000 Cash 4
11004 Receivable 2
11006 Grants Receivable 12 11006 Grants Receivable 7
11111 Land 4
11003 Pledges 6
11112 Construction 99

pivot, if so.





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