Spreadsheet: 180030d1347460386-lookup-and-match-formula-required-lookup-key
Sheet: Branch1 Data

 | Total |  |  |  |  |  | 1129 |  |  |  |  |  | 1130 |  |  |  |  |  | 1240
 | Key | Lead column | Month Actual | Month Budget | Lookup |  | Key | Lead column | Month Actual | Month Budget | Lookup |  | Key | Lead column | Month Actual | Month Budget | Lookup |  | Key | Lead column | Month Actual | Month Budget | Lookup |  | Key | Lead column | Month Actual | Month Budget | Lookup |  | Key | Lead column | Month Actual | Month Budget | Lookup
 | 212018  Sales in Cnt to Proc*        Total Sales | 212018  Sales in Cnt to Proc | 20 | 74 | IG Sales within Processing |  | 212018  Sales in Cnt to Proc*        Total Sales | 212018  Sales in Cnt to Proc | 126 | 24 | IG Sales within Processing |  | 612114  Finished Gds PC Revv*        Inter Segmental Transfers | 612114  Finished Gds PC Revv | 0 | 0 | Production Credit |  | 212018  Sales in Cnt to Proc*        Total Sales | 212018  Sales in Cnt to Proc | 111 | 30 | IG Sales within Processing |  | 212018  Sales in Cnt to Proc*        Total Sales | 212018  Sales in Cnt to Proc | 111 | 30 | IG Sales within Processing |  | 212018  Sales in Cnt to Proc*        Total Sales | 212018  Sales in Cnt to Proc | 111 | 30 | IG Sales within Processing
 | 212701  Sales other group*        Total Sales | 212701  Sales other group | 104 | 55 | Sales to external Customers |  | 212701  Sales other group*        Total Sales | 212701  Sales other group | 18 | 78 | Sales to external Customers |  | *        Inter Segmental Transfers*        Inter Segmental Transfers | *        Inter Segmental Transfers | 0 | 0 | Ignore |  | 212708  Energy Surcharge Int*        Total Sales | 212708  Energy Surcharge Int | 89 | 93 | Energy Surcharge Income |  | 212708  Energy Surcharge Int*        Total Sales | 212708  Energy Surcharge Int | 89 | 93 | Energy Surcharge Income |  | 212708  Energy Surcharge Int*        Total Sales | 212708  Energy Surcharge Int | 89 | 93 | Energy Surcharge Income
 | 212708  Energy Surcharge Int*        Total Sales | 212708  Energy Surcharge Int | 100 | 46 | Energy Surcharge Income |  | 212708  Energy Surcharge Int*        Total Sales | 212708  Energy Surcharge Int | 128 | 68 | Energy Surcharge Income |  | **       Gross Segmental Sales**       Gross Segmental Sales | **       Gross Segmental Sales | 0 | 0 | Ignore |  | 213011  External Sales*        Total Sales | 213011  External Sales | 80 | 143 | Sales to external Customers |  | 213011  External Sales*        Total Sales | 213011  External Sales | 80 | 143 | Sales to external Customers |  | 213011  External Sales*        Total Sales | 213011  External Sales | 80 | 143 | Sales to external Customers
 | 213011  External Sales*        Total Sales | 213011  External Sales | 33 | 14 | Sales to external Customers |  | 213011  External Sales*        Total Sales | 213011  External Sales | 144 | 24 | Sales to external Customers |  | 622114  Finished Gds PC Cost*        Inter Segmental Purchases | 622114  Finished Gds PC Cost | 0 | 0 | Cost of Goods Sold |  | 213519  Energy Surcharge Ext*        Total Sales | 213519  Energy Surcharge Ext | 125 | 43 | Energy Surcharge Income |  | 213519  Energy Surcharge Ext*        Total Sales | 213519  Energy Surcharge Ext | 125 | 43 | Energy Surcharge Income |  | 213519  Energy Surcharge Ext*        Total Sales | 213519  Energy Surcharge Ext | 125 | 43 | Energy Surcharge Income
 | 213519  Energy Surcharge Ext*        Total Sales | 213519  Energy Surcharge Ext | 91 | 53 | Energy Surcharge Income |  | 213519  Energy Surcharge Ext*        Total Sales | 213519  Energy Surcharge Ext | 67 | 113 | Energy Surcharge Income |  | *        Inter Segmental Purchases*        Inter Segmental Purchases | *        Inter Segmental Purchases | 0 | 0 | Ignore |  | *        Total Sales*        Total Sales | *        Total Sales | 148 | 39 | Ignore |  | *        Total Sales*        Total Sales | *        Total Sales | 148 | 39 | Ignore |  | *        Total Sales*        Total Sales | *        Total Sales | 148 | 39 | Ignore
 | *        Total Sales*        Total Sales | *        Total Sales | 30 | 129 | Ignore |  | *        Total Sales*        Total Sales | *        Total Sales | 60 | 147 | Ignore |  | 612124  Raw Material PC Revv*        Other Materials | 612124  Raw Material PC Revv | 0 | 0 | Direct Materials |  | 612114  Finished Gds PC Revv*        Inter Segmental Transfers | 612114  Finished Gds PC Revv | 0 | 0 | Production Credit |  | 612114  Finished Gds PC Revv*        Inter Segmental Transfers | 612114  Finished Gds PC Revv | 0 | 0 | Production Credit |  | 612114  Finished Gds PC Revv*        Inter Segmental Transfers | 612114  Finished Gds PC Revv | 0 | 0 | Production Credit
 | 612114  Finished Gds PC Revv*        Inter Segmental Transfers | 612114  Finished Gds PC Revv | 0 | 0 | Production Credit |  | 612114  Finished Gds PC Revv*        Inter Segmental Transfers | 612114  Finished Gds PC Revv | 0 | 0 | Production Credit |  | 620609  Other Stk Change P C*        Other Materials | 620609  Other Stk Change P C | 0 | 0 | Direct Materials |  | *        Inter Segmental Transfers*        Inter Segmental Transfers | *        Inter Segmental Transfers | 0 | 0 | Ignore |  | *        Inter Segmental Transfers*        Inter Segmental Transfers | *        Inter Segmental Transfers | 0 | 0 | Ignore |  | *        Inter Segmental Transfers*        Inter Segmental Transfers | *        Inter Segmental Transfers | 0 | 0 | Ignore
 | *        Inter Segmental Transfers*        Inter Segmental Transfers | *        Inter Segmental Transfers | 0 | 0 | Ignore |  | *        Inter Segmental Transfers*        Inter Segmental Transfers | *        Inter Segmental Transfers | 0 | 0 | Ignore |  | *        Other Materials*        Other Materials | *        Other Materials | 0 | 0 | Ignore |  | **       Gross Segmental Sales**       Gross Segmental Sales | **       Gross Segmental Sales | 21 | 128 | Ignore |  | **       Gross Segmental Sales**       Gross Segmental Sales | **       Gross Segmental Sales | 21 | 128 | Ignore |  | **       Gross Segmental Sales**       Gross Segmental Sales | **       Gross Segmental Sales | 21 | 128 | Ignore
 | **       Gross Segmental Sales**       Gross Segmental Sales | **       Gross Segmental Sales | 62 | 59 | Ignore |  | **       Gross Segmental Sales**       Gross Segmental Sales | **       Gross Segmental Sales | 141 | 130 | Ignore |  | 220557  Semi Fin. Stk Issued*        Prime Costs in Stock Movement | 220557  Semi Fin. Stk Issued | 0 | 0 | Direct Materials |  | 622114  Finished Gds PC Cost*        Inter Segmental Purchases | 622114  Finished Gds PC Cost | 0 | 0 | Cost of Goods Sold |  | 622114  Finished Gds PC Cost*        Inter Segmental Purchases | 622114  Finished Gds PC Cost | 0 | 0 | Cost of Goods Sold |  | 622114  Finished Gds PC Cost*        Inter Segmental Purchases | 622114  Finished Gds PC Cost | 0 | 0 | Cost of Goods Sold
 | 622114  Finished Gds PC Cost*        Inter Segmental Purchases | 622114  Finished Gds PC Cost | 0 | 0 | Cost of Goods Sold |  | 622114  Finished Gds PC Cost*        Inter Segmental Purchases | 622114  Finished Gds PC Cost | 0 | 0 | Cost of Goods Sold |  | 620611  Glass Stk Change PC*        Prime Costs in Stock Movement | 620611  [NAME] PC | 0 | 0 | Direct Materials |  | *        Inter Segmental Purchases*        Inter Segmental Purchases | *        Inter Segmental Purchases | 0 | 0 | Ignore |  | *        Inter Segmental Purchases*        Inter Segmental Purchases | *        Inter Segmental Purchases | 0 | 0 | Ignore |  | *        Inter Segmental Purchases*        Inter Segmental Purchases | *        Inter Segmental Purchases | 0 | 0 | Ignore
 | *        Inter Segmental Purchases*        Inter Segmental Purchases | *        Inter Segmental Purchases | 0 | 0 | Ignore |  | *        Inter Segmental Purchases*        Inter Segmental Purchases | *        Inter Segmental Purchases | 0 | 0 | Ignore |  | *        Prime Costs in Stock Movement*        Prime Costs in Stock Movement | *        Prime Costs in Stock Movement | 0 | 0 | Ignore |  | 220902  B-I-G Downstream*        Bought in Glass Costs - PPE sources | 220902  B-I-G Downstream | 33 | 0 | Direct Materials |  | 220902  B-I-G Downstream*        Bought in Glass Costs - PPE sources | 220902  B-I-G Downstream | 33 | 0 | Direct Materials |  | 220902  B-I-G Downstream*        Bought in Glass Costs - PPE sources | 220902  B-I-G Downstream | 33 | 0 | Direct Materials
 | 220902  B-I-G Downstream*        Bought in Glass Costs - PPE sources | 220902  B-I-G Downstream | 31 | 126 | Direct Materials |  | 220902  B-I-G Downstream*        Bought in Glass Costs - PPE sources | 220902  B-I-G Downstream | 127 | 70 | Direct Materials |  | **       Total Direct Materials**       Total Direct Materials | **       Total Direct Materials | 0 | 0 | Ignore |  | *        Bought in Glass Costs - PPE sources*        Bought in Glass Costs - PPE sources | *        Bought in Glass Costs - PPE sources | 37 | 0 | Ignore |  | *        Bought in Glass Costs - PPE sources*        Bought in Glass Costs - PPE sources | *        Bought in Glass Costs - PPE sources | 37 | 0 | Ignore |  | *        Bought in Glass Costs - PPE sources*        Bought in Glass Costs - PPE sources | *        Bought in Glass Costs - PPE sources | 37 | 0 | Ignore
 | *        Bought in Glass Costs - PPE sources*        Bought in Glass Costs - PPE sources | *        Bought in Glass Costs - PPE sources | 22 | 84 | Ignore |  | *        Bought in Glass Costs - PPE sources*        Bought in Glass Costs - PPE sources | *        Bought in Glass Costs - PPE sources | 22 | 106 | Ignore |  | 224031  Fuel - Distribution*        Other Distribution Costs | 224031  Fuel - Distribution | -51.46 | 0 | CTS - Distribution |  | 220553  Other Direct Materials*        Other Materials | 220553  Other Direct Materials | 91 | 0 | Direct Materials |  | 220553  Other Direct Materials*        Other Materials | 220553  Other Direct Materials | 91 | 0 | Direct Materials |  | 220553  Other Direct Materials*        Other Materials | 220553  Other Direct Materials | 91 | 0 | Direct Materials
 | 220518  PPV Batch Materials*        Other Materials | 220518  PPV Batch Materials | 122 | 28 | Direct Materials |  | 220518  PPV Batch Materials*        Other Materials | 220518  PPV Batch Materials | 11 | 63 | Direct Materials |  | *        Other Distribution Costs*        Other Distribution Costs | *        Other Distribution Costs | -51.46 | 0 | Ignore |  | 222109  Engy Srchrg Paid Int*        Other Materials | 222109  Engy Srchrg Paid Int | 108 | 127 | Energy Surcharge Cost |  | 222109  Engy Srchrg Paid Int*        Other Materials | 222109  Engy Srchrg Paid Int | 108 | 127 | Energy Surcharge Cost |  | 222109  Engy Srchrg Paid Int*        Other Materials | 222109  Engy Srchrg Paid Int | 108 | 127 | Energy Surcharge Cost
 | 220553  Other Direct Materials*        Other Materials | 220553  Other Direct Materials | 72 | 99 | Direct Materials |  | 220553  Other Direct Materials*        Other Materials | 220553  Other Direct Materials | 38 | 44 | Direct Materials |  | **       Total Distribution Costs**       Total Distribution Costs | **       Total Distribution Costs | -51.46 | 0 | Ignore |  | 620609  Other Stk Change P C*        Other Materials | 620609  Other Stk Change P C | 70 | 0 | Direct Materials |  | 620609  Other Stk Change P C*        Other Materials | 620609  Other Stk Change P C | 70 | 0 | Direct Materials |  | 620609  Other Stk Change P C*        Other Materials | 620609  Other Stk Change P C | 70 | 0 | Direct Materials
 | 220597  PPV Finished Goods*        Other Materials | 220597  PPV Finished Goods | 57 | 11 | Direct Materials |  | 220597  PPV Finished Goods*        Other Materials | 220597  PPV Finished Goods | 61 | 24 | Direct Materials |  | ***      Total Prime Costs***      Total Prime Costs | ***      Total Prime Costs | -51.46 | 0 | Ignore |  | 622124  Raw Material PC Cost*        Other Materials | 622124  Raw Material PC Cost | 51 | 0 | Direct Materials |  | 622124  Raw Material PC Cost*        Other Materials | 622124  Raw Material PC Cost | 51 | 0 | Direct Materials |  | 622124  Raw Material PC Cost*        Other Materials | 622124  Raw Material PC Cost | 51 | 0 | Direct Materials
 | 220817  Purchase Rebates Rec*        Other Materials | 220817  Purchase Rebates Rec | 137 | 47 | CERT Income |  | 220817  Purchase Rebates Rec*        Other Materials | 220817  Purchase Rebates Rec | 48 | 91 | CERT Income |  | ****     Prime Margin****     Prime Margin | ****     Prime Margin | -51.46 | 0 | Ignore |  | *        Other Materials*        Other Materials | *        Other Materials | 87 | 102 | Ignore |  | *        Other Materials*        Other Materials | *        Other Materials | 87 | 102 | Ignore |  | *        Other Materials*        Other Materials | *        Other Materials | 87 | 102 | Ignore
 | 222109  Engy Srchrg Paid Int*        Other Materials | 222109  Engy Srchrg Paid Int | 57 | 144 | Energy Surcharge Cost |  | 222109  Engy Srchrg Paid Int*        Other Materials | 222109  Engy Srchrg Paid Int | 20 | 10 | Energy Surcharge Cost |  | *****    Prime Margin / Gross Sales in %*****    Prime Margin / Gross Sales in % | *****    Prime Margin / Gross Sales in % | 0 | 0 | Ignore |  | 220557  Semi Fin. Stk Issued*        Prime Costs in Stock Movement | 220557  Semi Fin. Stk Issued | 133 | 44 | Direct Materials |  | 220557  Semi Fin. Stk Issued*        Prime Costs in Stock Movement | 220557  Semi Fin. Stk Issued | 133 | 44 | Direct Materials |  | 220557  Semi Fin. Stk Issued*        Prime Costs in Stock Movement | 220557  Semi Fin. Stk Issued | 133 | 44 | Direct Materials
 | 222111  Engy Srchrg Paid Ext*        Other Materials | 222111  Engy Srchrg Paid Ext | 13 | 142 | Energy Surcharge Cost |  | 222111  Engy Srchrg Paid Ext*        Other Materials | 222111  Engy Srchrg Paid Ext | 22 | 137 | Energy Surcharge Cost |  | 222595  Overhed Company Cars*        P & M Other Overhead Costs | 222595  Overhed Company Cars | 0 | 0 | BFC - Overhead |  | 620611  Glass Stk Change PC*        Prime Costs in Stock Movement | 620611  [NAME] PC | 0 | 0 | Direct Materials |  | 620611  Glass Stk Change PC*        Prime Costs in Stock Movement | 620611  [NAME] PC | 0 | 0 | Direct Materials |  | 620611  Glass Stk Change PC*        Prime Costs in Stock Movement | 620611  [NAME] PC | 0 | 0 | Direct Materials
 | 612124  Raw Material PC Revv*        Other Materials | 612124  Raw Material PC Revv | 52 | 77 | Direct Materials |  | 612124  Raw Material PC Revv*        Other Materials | 612124  Raw Material PC Revv | 12 | 119 | Direct Materials |  | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 0 | 0 | Ignore |  | *        Prime Costs in Stock Movement*        Prime Costs in Stock Movement | *        Prime Costs in Stock Movement | 31 | 149 | Ignore |  | *        Prime Costs in Stock Movement*        Prime Costs in Stock Movement | *        Prime Costs in Stock Movement | 31 | 149 | Ignore |  | *        Prime Costs in Stock Movement*        Prime Costs in Stock Movement | *        Prime Costs in Stock Movement | 31 | 149 | Ignore
 | 620609  Other Stk Change P C*        Other Materials | 620609  Other Stk Change P C | 67 | 123 | Direct Materials |  | 620609  Other Stk Change P C*        Other Materials | 620609  Other Stk Change P C | 76 | 85 | Direct Materials |  | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M | -0.01 | 0 | BFC - Overhead |  | **       Total Direct Materials**       Total Direct Materials | **       Total Direct Materials | 49 | 42 | Ignore |  | **       Total Direct Materials**       Total Direct Materials | **       Total Direct Materials | 49 | 42 | Ignore |  | **       Total Direct Materials**       Total Direct Materials | **       Total Direct Materials | 49 | 42 | Ignore
 | 622124  Raw Material PC Cost*        Other Materials | 622124  Raw Material PC Cost | 91 | 147 | Direct Materials |  | 622124  Raw Material PC Cost*        Other Materials | 622124  Raw Material PC Cost | 72 | 55 | Direct Materials |  | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | -0.01 | 0 | Ignore |  | 222511  Prime Wages/salaries*        Production Prime Labour | 222511  Prime Wages/salaries | 86 | 107 | Direct Labour |  | 222511  Prime Wages/salaries*        Production Prime Labour | 222511  Prime Wages/salaries | 86 | 107 | Direct Labour |  | 222511  Prime Wages/salaries*        Production Prime Labour | 222511  Prime Wages/salaries | 86 | 107 | Direct Labour
 | *        Other Materials*        Other Materials | *        Other Materials | 76 | 81 | Ignore |  | *        Other Materials*        Other Materials | *        Other Materials | 22 | 76 | Ignore |  | **       Production Other Overhead**       Production Other Overhead | **       Production Other Overhead | -0.01 | 0 | Ignore |  | 222513  Prime Overtime Costs*        Production Prime Labour | 222513  Prime Overtime Costs | 137 | 55 | Direct Labour |  | 222513  Prime Overtime Costs*        Production Prime Labour | 222513  Prime Overtime Costs | 137 | 55 | Direct Labour |  | 222513  Prime Overtime Costs*        Production Prime Labour | 222513  Prime Overtime Costs | 137 | 55 | Direct Labour
 | 220557  Semi Fin. Stk Issued*        Prime Costs in Stock Movement | 220557  Semi Fin. Stk Issued | 8 | 61 | Direct Materials |  | 220557  Semi Fin. Stk Issued*        Prime Costs in Stock Movement | 220557  Semi Fin. Stk Issued | 110 | 38 | Direct Materials |  | ***      Total Production Overhead***      Total Production Overhead | ***      Total Production Overhead | -0.01 | 0 | Ignore |  | 222521  Prime Social Charges*        Production Prime Labour | 222521  Prime Social Charges | 144 | 14 | Direct Labour |  | 222521  Prime Social Charges*        Production Prime Labour | 222521  Prime Social Charges | 144 | 14 | Direct Labour |  | 222521  Prime Social Charges*        Production Prime Labour | 222521  Prime Social Charges | 144 | 14 | Direct Labour
 | 220568  Finished Stock Loss*        Prime Costs in Stock Movement | 220568  Finished Stock Loss | 27 | 31 | Direct Materials |  | 220568  Finished Stock Loss*        Prime Costs in Stock Movement | 220568  Finished Stock Loss | 116 | 50 | Direct Materials |  | 223021  Bought in Maint Prem*        SR Maintenance accounts only | 223021  Bought in Maint Prem | 0 | 0 | BFC - Overhead |  | 222551  [NAME] pens*        Production Prime Labour | 222551  [NAME] pens | 142 | 123 | Direct Labour |  | 222551  [NAME] pens*        Production Prime Labour | 222551  [NAME] pens | 142 | 123 | Direct Labour |  | 222551  [NAME] pens*        Production Prime Labour | 222551  [NAME] pens | 142 | 123 | Direct Labour
 | 620611  Glass Stk Change PC*        Prime Costs in Stock Movement | 620611  [NAME] PC | 69 | 114 | Direct Materials |  | 620611  Glass Stk Change PC*        Prime Costs in Stock Movement | 620611  [NAME] PC | 8 | 123 | Direct Materials |  | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 0 | 0 | Ignore |  | 222561  Prime Bonuses*        Production Prime Labour | 222561  Prime Bonuses | 129 | 0 | Direct Labour |  | 222561  Prime Bonuses*        Production Prime Labour | 222561  Prime Bonuses | 129 | 0 | Direct Labour |  | 222561  Prime Bonuses*        Production Prime Labour | 222561  Prime Bonuses | 129 | 0 | Direct Labour
 | *        Prime Costs in Stock Movement*        Prime Costs in Stock Movement | *        Prime Costs in Stock Movement | 75 | 130 | Ignore |  | *        Prime Costs in Stock Movement*        Prime Costs in Stock Movement | *        Prime Costs in Stock Movement | 76 | 13 | Ignore |  | **       Site Other Overheads**       Site Other Overheads | **       Site Other Overheads | 0 | 0 | Ignore |  | *        Production Prime Labour*        Production Prime Labour | *        Production Prime Labour | 83 | 66 | Ignore |  | *        Production Prime Labour*        Production Prime Labour | *        Production Prime Labour | 83 | 66 | Ignore |  | *        Production Prime Labour*        Production Prime Labour | *        Production Prime Labour | 83 | 66 | Ignore
 | **       Total Direct Materials**       Total Direct Materials | **       Total Direct Materials | 56 | 124 | Ignore |  | **       Total Direct Materials**       Total Direct Materials | **       Total Direct Materials | 69 | 108 | Ignore |  | ***      Total Site Overheads***      Total Site Overheads | ***      Total Site Overheads | 0 | 0 | Ignore |  | *        Total Distribution Costs*        Total Distribution Costs | *        Total Distribution Costs | 0 | 0 | Ignore |  | *        Total Distribution Costs*        Total Distribution Costs | *        Total Distribution Costs | 0 | 0 | Ignore |  | *        Total Distribution Costs*        Total Distribution Costs | *        Total Distribution Costs | 0 | 0 | Ignore
 | 222511  Prime Wages/salaries*        Production Prime Labour | 222511  Prime Wages/salaries | 21 | 107 | Direct Labour |  | 222511  Prime Wages/salaries*        Production Prime Labour | 222511  Prime Wages/salaries | 113 | 23 | Direct Labour |  | *        Total Sales Overhead*        Total Sales Overhead | *        Total Sales Overhead | 0 | 0 | Ignore |  | 220131  Warranty Claims*        Other Prime Costs | 220131  Warranty Claims | 0 | 0 | CTS - Other prime |  | 220131  Warranty Claims*        Other Prime Costs | 220131  Warranty Claims | 0 | 0 | CTS - Other prime |  | 220131  Warranty Claims*        Other Prime Costs | 220131  Warranty Claims | 0 | 0 | CTS - Other prime
 | 222513  Prime Overtime Costs*        Production Prime Labour | 222513  Prime Overtime Costs | 63 | 129 | Direct Labour |  | 222513  Prime Overtime Costs*        Production Prime Labour | 222513  Prime Overtime Costs | 149 | 142 | Direct Labour |  | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges | 0 | 0 | BFC - Overhead |  | 220134  Green Card Discounts*        Other Prime Costs | 220134  Green Card Discounts | 85 | 136 | CTS - Other prime |  | 220134  Green Card Discounts*        Other Prime Costs | 220134  Green Card Discounts | 85 | 136 | CTS - Other prime |  | 220134  Green Card Discounts*        Other Prime Costs | 220134  Green Card Discounts | 85 | 136 | CTS - Other prime
 | 222521  Prime Social Charges*        Production Prime Labour | 222521  Prime Social Charges | 79 | 32 | Direct Labour |  | 222521  Prime Social Charges*        Production Prime Labour | 222521  Prime Social Charges | 137 | 34 | Direct Labour |  | 226961  Canteen Costs*        P & M Other Overhead Costs | 226961  Canteen Costs | 0 | 0 | BFC - Overhead |  | 221011  External Processing*        Other Prime Costs | 221011  External Processing | 119 | 98 | BFC - Other prime |  | 221011  External Processing*        Other Prime Costs | 221011  External Processing | 119 | 98 | BFC - Other prime |  | 221011  External Processing*        Other Prime Costs | 221011  External Processing | 119 | 98 | BFC - Other prime
 | 222551  [NAME] pens*        Production Prime Labour | 222551  [NAME] pens | 48 | 104 | Direct Labour |  | 222551  [NAME] pens*        Production Prime Labour | 222551  [NAME] pens | 38 | 8 | Direct Labour |  | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 0 | 0 | Ignore |  | 221511  Factory Consumables*        Other Prime Costs | 221511  Factory Consumables | 76 | 89 | BFC - Other prime |  | 221511  Factory Consumables*        Other Prime Costs | 221511  Factory Consumables | 76 | 89 | BFC - Other prime |  | 221511  Factory Consumables*        Other Prime Costs | 221511  Factory Consumables | 76 | 89 | BFC - Other prime
 | 222561  Prime Bonuses*        Production Prime Labour | 222561  Prime Bonuses | 54 | 5 | Direct Labour |  | 222561  Prime Bonuses*        Production Prime Labour | 222561  Prime Bonuses | 128 | 131 | Direct Labour |  | **       Administration Other Overheads**       Administration Other Overheads | **       Administration Other Overheads | 0 | 0 | Ignore |  | 226531  Credit Insurance*        Other Prime Costs | 226531  Credit Insurance | 131 | 76 | CTS - Other prime |  | 226531  Credit Insurance*        Other Prime Costs | 226531  Credit Insurance | 131 | 76 | CTS - Other prime |  | 226531  Credit Insurance*        Other Prime Costs | 226531  Credit Insurance | 131 | 76 | CTS - Other prime
 | *        Production Prime Labour*        Production Prime Labour | *        Production Prime Labour | 118 | 99 | Ignore |  | *        Production Prime Labour*        Production Prime Labour | *        Production Prime Labour | 126 | 49 | Ignore |  | ***      Total Administration Overhead***      Total Administration Overhead | ***      Total Administration Overhead | 0 | 0 | Ignore |  | *        Other Prime Costs*        Other Prime Costs | *        Other Prime Costs | 66 | 49 | Ignore |  | *        Other Prime Costs*        Other Prime Costs | *        Other Prime Costs | 66 | 49 | Ignore |  | *        Other Prime Costs*        Other Prime Costs | *        Other Prime Costs | 66 | 49 | Ignore
 | 222511  Prime Wages/salaries*        Distribution Labour | 222511  Prime Wages/salaries | 64 | 31 | Ignore |  | 222511  Prime Wages/salaries*        Distribution Labour | 222511  Prime Wages/salaries | 114 | 60 | Ignore |  | ****     Subtotal Overheads****     Subtotal Overheads | ****     Subtotal Overheads | -0.01 | 0 | Ignore |  | ***      Total Prime Costs***      Total Prime Costs | ***      Total Prime Costs | 64 | 5 | Ignore |  | ***      Total Prime Costs***      Total Prime Costs | ***      Total Prime Costs | 64 | 5 | Ignore |  | ***      Total Prime Costs***      Total Prime Costs | ***      Total Prime Costs | 64 | 5 | Ignore
 | 222512  Prime Oth Emp. Costs*        Distribution Labour | 222512  Prime Oth Emp. Costs | 105 | 119 | Ignore |  | 222512  Prime Oth Emp. Costs*        Distribution Labour | 222512  Prime Oth Emp. Costs | 21 | 36 | Ignore |  | *****    Total Overheads*****    Total Overheads | *****    Total Overheads | -0.01 | 0 | Ignore |  | ****     Prime Margin****     Prime Margin | ****     Prime Margin | 48 | 125 | Ignore |  | ****     Prime Margin****     Prime Margin | ****     Prime Margin | 48 | 125 | Ignore |  | ****     Prime Margin****     Prime Margin | ****     Prime Margin | 48 | 125 | Ignore
 | 222513  Prime Overtime Costs*        Distribution Labour | 222513  Prime Overtime Costs | 98 | 39 | Ignore |  | 222513  Prime Overtime Costs*        Distribution Labour | 222513  Prime Overtime Costs | 119 | 83 | Ignore |  | ******   Operating Profit before Redundancy******   Operating Profit before Redundancy | ******   Operating Profit before Redundancy | -51.47 | 0 | Ignore |  | *****    Prime Margin / Gross Sales in %*****    Prime Margin / Gross Sales in % | *****    Prime Margin / Gross Sales in % | 119 | 92 | Ignore |  | *****    Prime Margin / Gross Sales in %*****    Prime Margin / Gross Sales in % | *****    Prime Margin / Gross Sales in % | 119 | 92 | Ignore |  | *****    Prime Margin / Gross Sales in %*****    Prime Margin / Gross Sales in % | *****    Prime Margin / Gross Sales in % | 119 | 92 | Ignore
 | 222521  Prime Social Charges*        Distribution Labour | 222521  Prime Social Charges | 76 | 61 | Ignore |  | 222521  Prime Social Charges*        Distribution Labour | 222521  Prime Social Charges | 88 | 87 | Ignore |  | *******  Operating Profit after Redundancy*******  Operating Profit after Redundancy | *******  Operating Profit after Redundancy | -51.47 | 0 | Ignore |  | *        Total Production Overhead*        Total Production Overhead | *        Total Production Overhead | 0 | 0 | Ignore |  | *        Total Production Overhead*        Total Production Overhead | *        Total Production Overhead | 0 | 0 | Ignore |  | *        Total Production Overhead*        Total Production Overhead | *        Total Production Overhead | 0 | 0 | Ignore
 | 222551  [NAME] pens*        Distribution Labour | 222551  [NAME] pens | 20 | 78 | Ignore |  | 222551  [NAME] pens*        Distribution Labour | 222551  [NAME] pens | 24 | 72 | Ignore |  | ******** Operating Profit after Exceptional******** Operating Profit after Exceptional | ******** Operating Profit after Exceptional | -51.47 | 0 | Ignore |  | *        Total Site Overheads*        Total Site Overheads | *        Total Site Overheads | 0 | 0 | Ignore |  | *        Total Site Overheads*        Total Site Overheads | *        Total Site Overheads | 0 | 0 | Ignore |  | *        Total Site Overheads*        Total Site Overheads | *        Total Site Overheads | 0 | 0 | Ignore
 | 222561  Prime Bonuses*        Distribution Labour | 222561  Prime Bonuses | 70 | 46 | Ignore |  | 222561  Prime Bonuses*        Distribution Labour | 222561  Prime Bonuses | 33 | 49 | Ignore |  | ***      Direct Materials as % of Sales***      Direct Materials as % of Sales | ***      Direct Materials as % of Sales | 0 | 0 | Ignore |  | *        Total Sales Overhead*        Total Sales Overhead | *        Total Sales Overhead | 0 | 0 | Ignore |  | *        Total Sales Overhead*        Total Sales Overhead | *        Total Sales Overhead | 0 | 0 | Ignore |  | *        Total Sales Overhead*        Total Sales Overhead | *        Total Sales Overhead | 0 | 0 | Ignore
 | *        Distribution Labour*        Distribution Labour | *        Distribution Labour | 67 | 90 | Ignore |  | *        Distribution Labour*        Distribution Labour | *        Distribution Labour | 91 | 125 | Ignore |  | *        Direct Labour as % of Sales*        Direct Labour as % of Sales | *        Direct Labour as % of Sales | 0 | 0 | Ignore |  | *        Total Administration Overhead*        Total Administration Overhead | *        Total Administration Overhead | 0 | 0 | Ignore |  | *        Total Administration Overhead*        Total Administration Overhead | *        Total Administration Overhead | 0 | 0 | Ignore |  | *        Total Administration Overhead*        Total Administration Overhead | *        Total Administration Overhead | 0 | 0 | Ignore
 | 227015  [NAME]*        [NAME] | 227015  [NAME] | 114 | 12 | CTS - Distribution |  | 227015  [NAME]*        [NAME] | 227015  [NAME] | 9 | 18 | CTS - Distribution |  | *****    Overhead as % of Sales*****    Overhead as % of Sales | *****    Overhead as % of Sales | 0 | 0 | Ignore |  | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M | 0 | 0 | BFC - Overhead |  | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M | 0 | 0 | BFC - Overhead |  | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M | 0 | 0 | BFC - Overhead
 | *        [NAME]*        [NAME] | *        [NAME] | 120 | 28 | Ignore |  | *        [NAME]*        [NAME] | *        [NAME] | 25 | 80 | Ignore |  | *******  Operating Profit as % of Sales*******  Operating Profit as % of Sales | *******  Operating Profit as % of Sales | 0 | 0 | Ignore |  | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 0 | 0 | Ignore |  | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 0 | 0 | Ignore |  | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 0 | 0 | Ignore
 | 224021  Carriage&Freight Hme*        Freight Costs | 224021  Carriage&Freight Hme | 93 | 52 | CTS - Distribution |  | 224021  Carriage&Freight Hme*        Freight Costs | 224021  Carriage&Freight Hme | 129 | 138 | CTS - Distribution |  | *****    Gross Margin as % of Sales*****    Gross Margin as % of Sales | *****    Gross Margin as % of Sales | 0 | 0 | Ignore |  | **       P & M Other Overheads - Branch Repor**       P & M Other Overheads - Branch Repor | **       P & M Other Overheads - Branch Repor | 0 | 0 | Ignore |  | **       P & M Other Overheads - Branch Repor**       P & M Other Overheads - Branch Repor | **       P & M Other Overheads - Branch Repor | 0 | 0 | Ignore |  | **       P & M Other Overheads - Branch Repor**       P & M Other Overheads - Branch Repor | **       P & M Other Overheads - Branch Repor | 0 | 0 | Ignore
 | *        Freight Costs*        Freight Costs | *        Freight Costs | 51 | 112 | Ignore |  | *        Freight Costs*        Freight Costs | *        Freight Costs | 45 | 101 | Ignore |  | ***      Total Distribution Costs as % of Sales***      Total Distribution Costs as % of Sales | ***      Total Distribution Costs as % of Sales | 0 | 0 | Ignore |  | ***      Overheads posted to Prime Cost Centres***      Overheads posted to Prime Cost Centres | ***      Overheads posted to Prime Cost Centres | 0 | 0 | Ignore |  | ***      Overheads posted to Prime Cost Centres***      Overheads posted to Prime Cost Centres | ***      Overheads posted to Prime Cost Centres | 0 | 0 | Ignore |  | ***      Overheads posted to Prime Cost Centres***      Overheads posted to Prime Cost Centres | ***      Overheads posted to Prime Cost Centres | 0 | 0 | Ignore
 | 224031  Fuel - Distribution*        Other Distribution Costs | 224031  Fuel - Distribution | 19 | 31 | CTS - Distribution |  | 224031  Fuel - Distribution*        Other Distribution Costs | 224031  Fuel - Distribution | 32 | 93 | CTS - Distribution |  |  |  |  |  |  |  | ****     Subtotal Overheads****     Subtotal Overheads | ****     Subtotal Overheads | 0 | 0 | Ignore |  | ****     Subtotal Overheads****     Subtotal Overheads | ****     Subtotal Overheads | 0 | 0 | Ignore |  | ****     Subtotal Overheads****     Subtotal Overheads | ****     Subtotal Overheads | 0 | 0 | Ignore
 | 224099  Other Distribution Costs*        Other Distribution Costs | 224099  Other Distribution Costs | 98 | 52 | CTS - Distribution |  | 224099  Other Distribution Costs*        Other Distribution Costs | 224099  Other Distribution Costs | 87 | 137 | CTS - Distribution |  |  |  |  |  |  |  | *****    Total Overheads*****    Total Overheads | *****    Total Overheads | 0 | 0 | Ignore |  | *****    Total Overheads*****    Total Overheads | *****    Total Overheads | 0 | 0 | Ignore |  | *****    Total Overheads*****    Total Overheads | *****    Total Overheads | 0 | 0 | Ignore
 | 223032  Maint. Distrib Equip*        Other Distribution Costs | 223032  Maint. Distrib Equip | 32 | 96 | CTS - Distribution |  | 223032  Maint. Distrib Equip*        Other Distribution Costs | 223032  Maint. Distrib Equip | 10 | 117 | CTS - Distribution |  |  |  |  |  |  |  | ******   Operating Profit before Redundancy******   Operating Profit before Redundancy | ******   Operating Profit before Redundancy | -27965.7 | -20721 | Ignore |  | ******   Operating Profit before Redundancy******   Operating Profit before Redundancy | ******   Operating Profit before Redundancy | -27965.7 | -20721 | Ignore |  | ******   Operating Profit before Redundancy******   Operating Profit before Redundancy | ******   Operating Profit before Redundancy | -27965.7 | -20721 | Ignore
 | 226551  Transport Insurance*        Other Distribution Costs | 226551  Transport Insurance | 80 | 98 | CTS - Distribution |  | 226551  Transport Insurance*        Other Distribution Costs | 226551  Transport Insurance | 68 | 116 | CTS - Distribution |  |  |  |  |  |  |  | *******  Operating Profit after Redundancy*******  Operating Profit after Redundancy | *******  Operating Profit after Redundancy | -27965.7 | -20721 | Ignore |  | *******  Operating Profit after Redundancy*******  Operating Profit after Redundancy | *******  Operating Profit after Redundancy | -27965.7 | -20721 | Ignore |  | *******  Operating Profit after Redundancy*******  Operating Profit after Redundancy | *******  Operating Profit after Redundancy | -27965.7 | -20721 | Ignore
 | *        Other Distribution Costs*        Other Distribution Costs | *        Other Distribution Costs | 45 | 106 | Ignore |  | *        Other Distribution Costs*        Other Distribution Costs | *        Other Distribution Costs | 13 | 100 | Ignore |  |  |  |  |  |  |  | ******** Operating Profit after Exceptional******** Operating Profit after Exceptional | ******** Operating Profit after Exceptional | -27965.7 | -20721 | Ignore |  | ******** Operating Profit after Exceptional******** Operating Profit after Exceptional | ******** Operating Profit after Exceptional | -27965.7 | -20721 | Ignore |  | ******** Operating Profit after Exceptional******** Operating Profit after Exceptional | ******** Operating Profit after Exceptional | -27965.7 | -20721 | Ignore
 | **       Total Distribution Costs**       Total Distribution Costs | **       Total Distribution Costs | 99 | 146 | Ignore |  | **       Total Distribution Costs**       Total Distribution Costs | **       Total Distribution Costs | 126 | 117 | Ignore |  |  |  |  |  |  |  | ***      Direct Materials as % of Sales***      Direct Materials as % of Sales | ***      Direct Materials as % of Sales | 69.4475 | 77.4542 | Ignore |  | ***      Direct Materials as % of Sales***      Direct Materials as % of Sales | ***      Direct Materials as % of Sales | 69.4475 | 77.4542 | Ignore |  | ***      Direct Materials as % of Sales***      Direct Materials as % of Sales | ***      Direct Materials as % of Sales | 69.4475 | 77.4542 | Ignore
 | 220121  Discount allowed*        Other Prime Costs | 220121  Discount allowed | 103 | 90 | CTS - Other prime |  | 220121  Discount allowed*        Other Prime Costs | 220121  Discount allowed | 115 | 51 | CTS - Other prime |  |  |  |  |  |  |  | **       Direct Labour as % of Sales**       Direct Labour as % of Sales | **       Direct Labour as % of Sales | 6.162 | 6.8118 | Ignore |  | **       Direct Labour as % of Sales**       Direct Labour as % of Sales | **       Direct Labour as % of Sales | 6.162 | 6.8118 | Ignore |  | **       Direct Labour as % of Sales**       Direct Labour as % of Sales | **       Direct Labour as % of Sales | 6.162 | 6.8118 | Ignore
 | 220134  Green Card Discounts*        Other Prime Costs | 220134  Green Card Discounts | 14 | 66 | CTS - Other prime |  | 220134  Green Card Discounts*        Other Prime Costs | 220134  Green Card Discounts | 38 | 127 | CTS - Other prime |  |  |  |  |  |  |  | *****    Overhead as % of Sales*****    Overhead as % of Sales | *****    Overhead as % of Sales | 0 | 0 | Ignore |  | *****    Overhead as % of Sales*****    Overhead as % of Sales | *****    Overhead as % of Sales | 0 | 0 | Ignore |  | *****    Overhead as % of Sales*****    Overhead as % of Sales | *****    Overhead as % of Sales | 0 | 0 | Ignore
 | 220539  Packing Materials*        Other Prime Costs | 220539  Packing Materials | 22 | 112 | Direct Materials |  | 220539  Packing Materials*        Other Prime Costs | 220539  Packing Materials | 23 | 5 | Direct Materials |  |  |  |  |  |  |  | *******  Operating Profit as % of Sales*******  Operating Profit as % of Sales | *******  Operating Profit as % of Sales | 21.9422 | 13.7129 | Ignore |  | *******  Operating Profit as % of Sales*******  Operating Profit as % of Sales | *******  Operating Profit as % of Sales | 21.9422 | 13.7129 | Ignore |  | *******  Operating Profit as % of Sales*******  Operating Profit as % of Sales | *******  Operating Profit as % of Sales | 21.9422 | 13.7129 | Ignore
 | 220596  Prime Waste Disposal*        Other Prime Costs | 220596  Prime Waste Disposal | 14 | 145 | BFC - Other prime |  | 220596  Prime Waste Disposal*        Other Prime Costs | 220596  Prime Waste Disposal | 137 | 37 | BFC - Other prime |  |  |  |  |  |  |  | *****    Gross Margin as % of Sales*****    Gross Margin as % of Sales | *****    Gross Margin as % of Sales | 21.9422 | 13.7129 | Ignore |  | *****    Gross Margin as % of Sales*****    Gross Margin as % of Sales | *****    Gross Margin as % of Sales | 21.9422 | 13.7129 | Ignore |  | *****    Gross Margin as % of Sales*****    Gross Margin as % of Sales | *****    Gross Margin as % of Sales | 21.9422 | 13.7129 | Ignore
 | 221011  External Processing*        Other Prime Costs | 221011  External Processing | 120 | 47 | BFC - Other prime |  | 221011  External Processing*        Other Prime Costs | 221011  External Processing | 127 | 31 | BFC - Other prime |  |  |  |  |  |  |  | **       Total Distribution Costs as % of Sales**       Total Distribution Costs as % of Sales | **       Total Distribution Costs as % of Sales | 0 | 0 | Ignore |  | **       Total Distribution Costs as % of Sales**       Total Distribution Costs as % of Sales | **       Total Distribution Costs as % of Sales | 0 | 0 | Ignore |  | **       Total Distribution Costs as % of Sales**       Total Distribution Costs as % of Sales | **       Total Distribution Costs as % of Sales | 0 | 0 | Ignore
 | 221511  Factory Consumables*        Other Prime Costs | 221511  Factory Consumables | 35 | 87 | BFC - Other prime |  | 221511  Factory Consumables*        Other Prime Costs | 221511  Factory Consumables | 87 | 78 | BFC - Other prime
 | 221544  Clothing Costs*        Other Prime Costs | 221544  Clothing Costs | 36 | 67 | BFC - Other prime |  | 221544  Clothing Costs*        Other Prime Costs | 221544  Clothing Costs | 65 | 18 | BFC - Other prime
 | 222011  Electricity - prime*        Other Prime Costs | 222011  Electricity - prime | 100 | 146 | Energy |  | 222011  Electricity - prime*        Other Prime Costs | 222011  Electricity - prime | 54 | 40 | Energy
 | 222039  Prime Water*        Other Prime Costs | 222039  Prime Water | 53 | 57 | Energy |  | 222039  Prime Water*        Other Prime Costs | 222039  Prime Water | 121 | 113 | Energy
 | 226531  Credit Insurance*        Other Prime Costs | 226531  Credit Insurance | 78 | 124 | CTS - Other prime |  | 226531  Credit Insurance*        Other Prime Costs | 226531  Credit Insurance | 7 | 33 | CTS - Other prime
 | *        Other Prime Costs*        Other Prime Costs | *        Other Prime Costs | 9 | 40 | Ignore |  | *        Other Prime Costs*        Other Prime Costs | *        Other Prime Costs | 128 | 47 | Ignore
 | ***      Total Prime Costs***      Total Prime Costs | ***      Total Prime Costs | 100 | 80 | Ignore |  | ***      Total Prime Costs***      Total Prime Costs | ***      Total Prime Costs | 55 | 30 | Ignore
 | ****     Prime Margin****     Prime Margin | ****     Prime Margin | 55 | 139 | Ignore |  | ****     Prime Margin****     Prime Margin | ****     Prime Margin | 33 | 28 | Ignore
 | *****    Prime Margin / Gross Sales in %*****    Prime Margin / Gross Sales in % | *****    Prime Margin / Gross Sales in % | 65 | 144 | Ignore |  | *****    Prime Margin / Gross Sales in %*****    Prime Margin / Gross Sales in % | *****    Prime Margin / Gross Sales in % | 23 | 136 | Ignore
 | 222516  Ohd Wages & salaries*        Production Overhead Labour | 222516  Ohd Wages & salaries | 68 | 41 | BFC - Overhead |  | 222516  Ohd Wages & salaries*        Production Overhead Labour | 222516  Ohd Wages & salaries | 55 | 109 | BFC - Overhead
 | 222526  Ovrhd Social Charges*        Production Overhead Labour | 222526  Ovrhd Social Charges | 37 | 92 | BFC - Overhead |  | 222526  Ovrhd Social Charges*        Production Overhead Labour | 222526  Ovrhd Social Charges | 98 | 66 | BFC - Overhead
 | 222536  Overhead Health Care*        Production Overhead Labour | 222536  Overhead Health Care | 143 | 35 | BFC - Overhead |  | 222536  Overhead Health Care*        Production Overhead Labour | 222536  Overhead Health Care | 67 | 6 | BFC - Overhead
 | 222556  [NAME] pens*        Production Overhead Labour | 222556  [NAME] pens | 64 | 105 | BFC - Overhead |  | 222556  [NAME] pens*        Production Overhead Labour | 222556  [NAME] pens | 139 | 16 | BFC - Overhead
 | 226686  Pension Administration*        Production Overhead Labour | 226686  Pension Administration | 138 | 118 | BFC - Overhead |  | 226686  Pension Administration*        Production Overhead Labour | 226686  Pension Administration | 146 | 129 | BFC - Overhead
 | *        Production Overhead Labour*        Production Overhead Labour | *        Production Overhead Labour | 80 | 51 | Ignore |  | *        Production Overhead Labour*        Production Overhead Labour | *        Production Overhead Labour | 145 | 150 | Ignore
 | 226024  Services Recovered*        P & M Other Overhead Costs | 226024  Services Recovered | 24 | 117 | BFC - Overhead |  | 226024  Services Recovered*        P & M Other Overhead Costs | 226024  Services Recovered | 119 | 113 | BFC - Overhead
 | 226583  Other insurance*        P & M Other Overhead Costs | 226583  Other insurance | 23 | 117 | BFC - Overhead |  | 226583  Other insurance*        P & M Other Overhead Costs | 226583  Other insurance | 46 | 131 | BFC - Overhead
 | 226683  Health & Safety at Work*        P & M Other Overhead Costs | 226683  Health & Safety at Work | 28 | 77 | BFC - Overhead |  | 226683  Health & Safety at Work*        P & M Other Overhead Costs | 226683  Health & Safety at Work | 107 | 143 | BFC - Overhead
 | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges | 116 | 129 | BFC - Overhead |  | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges | 34 | 24 | BFC - Overhead
 | 226961  Canteen Costs*        P & M Other Overhead Costs | 226961  Canteen Costs | 54 | 150 | BFC - Overhead |  | 226961  Canteen Costs*        P & M Other Overhead Costs | 226961  Canteen Costs | 103 | 128 | BFC - Overhead
 | 226977  Miscellaneous Expenses*        P & M Other Overhead Costs | 226977  Miscellaneous Expenses | 21 | 64 | BFC - Overhead |  | 226977  Miscellaneous Expenses*        P & M Other Overhead Costs | 226977  Miscellaneous Expenses | 109 | 30 | BFC - Overhead
 | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 23 | 38 | Ignore |  | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 8 | 23 | Ignore
 | 223013  Maint Mats N/S-Prem.*        SR Maintenance accounts only | 223013  Maint Mats N/S-Prem. | 58 | 19 | BFC - Overhead |  | 223013  Maint Mats N/S-Prem.*        SR Maintenance accounts only | 223013  Maint Mats N/S-Prem. | 83 | 96 | BFC - Overhead
 | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M | 89 | 104 | BFC - Overhead |  | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M | 89 | 107 | BFC - Overhead
 | 223031  Vehicle Maintenance - Cars*        SR Maintenance accounts only | 223031  Vehicle Maintenance - Cars | 14 | 93 | BFC - Overhead |  | 223031  Vehicle Maintenance - Cars*        SR Maintenance accounts only | 223031  Vehicle Maintenance - Cars | 43 | 107 | BFC - Overhead
 | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 102 | 107 | Ignore |  | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 44 | 94 | Ignore
 | **       Production Other Overhead**       Production Other Overhead | **       Production Other Overhead | 61 | 46 | Ignore |  | **       Production Other Overhead**       Production Other Overhead | **       Production Other Overhead | 118 | 76 | Ignore
 | ***      Total Production Overhead***      Total Production Overhead | ***      Total Production Overhead | 79 | 97 | Ignore |  | ***      Total Production Overhead***      Total Production Overhead | ***      Total Production Overhead | 64 | 92 | Ignore
 | 222046  Electricity - overhead*        P & M Other Overhead Costs | 222046  Electricity - overhead | 132 | 114 | BFC - Overhead |  | 222046  Electricity - overhead*        P & M Other Overhead Costs | 222046  Electricity - overhead | 128 | 12 | BFC - Overhead
 | 222053  Gas - overhead*        P & M Other Overhead Costs | 222053  Gas - overhead | 55 | 95 | BFC - Overhead |  | 222053  Gas - overhead*        P & M Other Overhead Costs | 222053  Gas - overhead | 34 | 74 | BFC - Overhead
 | 222074  Overhead Water*        P & M Other Overhead Costs | 222074  Overhead Water | 10 | 25 | BFC - Overhead |  | 222074  Overhead Water*        P & M Other Overhead Costs | 222074  Overhead Water | 59 | 146 | BFC - Overhead
 | 226511  Rates & Local Taxes*        P & M Other Overhead Costs | 226511  Rates & Local Taxes | 15 | 88 | BFC - Overhead |  | 226511  Rates & Local Taxes*        P & M Other Overhead Costs | 226511  Rates & Local Taxes | 87 | 79 | BFC - Overhead
 | 226571  Buildings Insurance*        P & M Other Overhead Costs | 226571  Buildings Insurance | 120 | 6 | BFC - Overhead |  | 226571  Buildings Insurance*        P & M Other Overhead Costs | 226571  Buildings Insurance | 46 | 60 | BFC - Overhead
 | 226751  Stationery*        P & M Other Overhead Costs | 226751  Stationery | 38 | 8 | BFC - Overhead |  | 226751  Stationery*        P & M Other Overhead Costs | 226751  Stationery | 133 | 63 | BFC - Overhead
 | 227006  Building Rents Paid*        P & M Other Overhead Costs | 227006  Building Rents Paid | 78 | 27 | BFC - Operating Leases |  | 227006  Building Rents Paid*        P & M Other Overhead Costs | 227006  Building Rents Paid | 15 | 52 | BFC - Operating Leases
 | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 111 | 118 | Ignore |  | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 117 | 133 | Ignore
 | 223013  Maint Mats N/S-Prem.*        SR Maintenance accounts only | 223013  Maint Mats N/S-Prem. | 110 | 43 | BFC - Overhead |  | 223013  Maint Mats N/S-Prem.*        SR Maintenance accounts only | 223013  Maint Mats N/S-Prem. | 135 | 100 | BFC - Overhead
 | 223021  Bought in Maint Prem*        SR Maintenance accounts only | 223021  Bought in Maint Prem | 76 | 35 | BFC - Overhead |  | 223021  Bought in Maint Prem*        SR Maintenance accounts only | 223021  Bought in Maint Prem | 79 | 8 | BFC - Overhead
 | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M | 62 | 19 | BFC - Overhead |  | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M | 30 | 130 | BFC - Overhead
 | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 94 | 50 | Ignore |  | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 126 | 135 | Ignore
 | 223551  Security*        SR Contracted Out Services | 223551  Security | 101 | 104 | BFC - Overhead |  | 223551  Security*        SR Contracted Out Services | 223551  Security | 11 | 21 | BFC - Overhead
 | 223561  Cleaning*        SR Contracted Out Services | 223561  Cleaning | 69 | 50 | BFC - Overhead |  | 223561  Cleaning*        SR Contracted Out Services | 223561  Cleaning | 144 | 91 | BFC - Overhead
 | 223591  Other Services*        SR Contracted Out Services | 223591  Other Services | 79 | 72 | BFC - Overhead |  | 223591  Other Services*        SR Contracted Out Services | 223591  Other Services | 8 | 15 | BFC - Overhead
 | 223596  Facilities Management*        SR Contracted Out Services | 223596  Facilities Management | 6 | 122 | BFC - Overhead |  | 223596  Facilities Management*        SR Contracted Out Services | 223596  Facilities Management | 35 | 32 | BFC - Overhead
 | *        SR Contracted Out Services*        SR Contracted Out Services | *        SR Contracted Out Services | 129 | 65 | Ignore |  | *        SR Contracted Out Services*        SR Contracted Out Services | *        SR Contracted Out Services | 45 | 50 | Ignore
 | **       Site Other Overheads**       Site Other Overheads | **       Site Other Overheads | 106 | 56 | Ignore |  | **       Site Other Overheads**       Site Other Overheads | **       Site Other Overheads | 62 | 15 | Ignore
 | ***      Total Site Overheads***      Total Site Overheads | ***      Total Site Overheads | 120 | 50 | Ignore |  | ***      Total Site Overheads***      Total Site Overheads | ***      Total Site Overheads | 38 | 149 | Ignore
 | 222516  Ohd Wages & salaries*        Sales Overhead Labour | 222516  Ohd Wages & salaries | 110 | 23 | BFC - Overhead |  | 222516  Ohd Wages & salaries*        Sales Overhead Labour | 222516  Ohd Wages & salaries | 6 | 52 | BFC - Overhead
 | 222517  Ohd Other Emp. Costs*        Sales Overhead Labour | 222517  Ohd Other Emp. Costs | 13 | 71 | BFC - Overhead |  | 222517  Ohd Other Emp. Costs*        Sales Overhead Labour | 222517  Ohd Other Emp. Costs | 96 | 117 | BFC - Overhead
 | 222518  O'hd Overtime Costs*        Sales Overhead Labour | 222518  O'hd Overtime Costs | 106 | 36 | BFC - Overhead |  | 222518  O'hd Overtime Costs*        Sales Overhead Labour | 222518  O'hd Overtime Costs | 142 | 56 | BFC - Overhead
 | 222526  Ovrhd Social Charges*        Sales Overhead Labour | 222526  Ovrhd Social Charges | 28 | 76 | BFC - Overhead |  | 222526  Ovrhd Social Charges*        Sales Overhead Labour | 222526  Ovrhd Social Charges | 109 | 103 | BFC - Overhead
 | 222556  [NAME] pens*        Sales Overhead Labour | 222556  [NAME] pens | 88 | 32 | BFC - Overhead |  | 222556  [NAME] pens*        Sales Overhead Labour | 222556  [NAME] pens | 93 | 11 | BFC - Overhead
 | 222566  Overhead Bonuses*        Sales Overhead Labour | 222566  Overhead Bonuses | 23 | 42 | BFC - Overhead |  | 222566  Overhead Bonuses*        Sales Overhead Labour | 222566  Overhead Bonuses | 73 | 47 | BFC - Overhead
 | 226686  Pension Administration*        Sales Overhead Labour | 226686  Pension Administration | 67 | 119 | BFC - Overhead |  | 226686  Pension Administration*        Sales Overhead Labour | 226686  Pension Administration | 25 | 135 | BFC - Overhead
 | *        Sales Overhead Labour*        Sales Overhead Labour | *        Sales Overhead Labour | 41 | 41 | Ignore |  | *        Sales Overhead Labour*        Sales Overhead Labour | *        Sales Overhead Labour | 130 | 24 | Ignore
 | 226024  Services Recovered*        P & M Other Overhead Costs | 226024  Services Recovered | 77 | 55 | BFC - Overhead |  | 226024  Services Recovered*        P & M Other Overhead Costs | 226024  Services Recovered | 98 | 147 | BFC - Overhead
 | 226583  Other insurance*        P & M Other Overhead Costs | 226583  Other insurance | 26 | 73 | BFC - Overhead |  | 226583  Other insurance*        P & M Other Overhead Costs | 226583  Other insurance | 83 | 82 | BFC - Overhead
 | 226594  Advertising & Promotions*        P & M Other Overhead Costs | 226594  Advertising & Promotions | 112 | 109 | BFC - Overhead |  | 226594  Advertising & Promotions*        P & M Other Overhead Costs | 226594  Advertising & Promotions | 103 | 87 | BFC - Overhead
 | 226631  Travel Expenses*        P & M Other Overhead Costs | 226631  Travel Expenses | 37 | 120 | BFC - Overhead |  | 226631  Travel Expenses*        P & M Other Overhead Costs | 226631  Travel Expenses | 91 | 30 | BFC - Overhead
 | 226654  Allowable Entertaining*        P & M Other Overhead Costs | 226654  Allowable Entertaining | 96 | 148 | BFC - Overhead |  | 226654  Allowable Entertaining*        P & M Other Overhead Costs | 226654  Allowable Entertaining | 54 | 14 | BFC - Overhead
 | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges | 92 | 148 | BFC - Overhead |  | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges | 87 | 10 | BFC - Overhead
 | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 16 | 95 | Ignore |  | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 142 | 68 | Ignore
 | 223031  Vehicle Maintenance - Cars*        SR Maintenance accounts only | 223031  Vehicle Maintenance - Cars | 150 | 82 | BFC - Overhead |  | 223031  Vehicle Maintenance - Cars*        SR Maintenance accounts only | 223031  Vehicle Maintenance - Cars | 77 | 77 | BFC - Overhead
 | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 98 | 86 | Ignore |  | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 82 | 35 | Ignore
 | **       Sales Others**       Sales Others | **       Sales Others | 137 | 110 | Ignore |  | **       Sales Others**       Sales Others | **       Sales Others | 32 | 38 | Ignore
 | ***      Total Sales Overhead***      Total Sales Overhead | ***      Total Sales Overhead | 11 | 119 | Ignore |  | ***      Total Sales Overhead***      Total Sales Overhead | ***      Total Sales Overhead | 139 | 10 | Ignore
 | 222516  Ohd Wages & salaries*        Administration Overhead Labour | 222516  Ohd Wages & salaries | 149 | 125 | BFC - Overhead |  | 222516  Ohd Wages & salaries*        Administration Overhead Labour | 222516  Ohd Wages & salaries | 123 | 103 | BFC - Overhead
 | 222526  Ovrhd Social Charges*        Administration Overhead Labour | 222526  Ovrhd Social Charges | 95 | 67 | BFC - Overhead |  | 222526  Ovrhd Social Charges*        Administration Overhead Labour | 222526  Ovrhd Social Charges | 126 | 77 | BFC - Overhead
 | 222556  [NAME] pens*        Administration Overhead Labour | 222556  [NAME] pens | 48 | 51 | BFC - Overhead |  | 222556  [NAME] pens*        Administration Overhead Labour | 222556  [NAME] pens | 34 | 87 | BFC - Overhead
 | 222566  Overhead Bonuses*        Administration Overhead Labour | 222566  Overhead Bonuses | 129 | 48 | BFC - Overhead |  | 222566  Overhead Bonuses*        Administration Overhead Labour | 222566  Overhead Bonuses | 118 | 56 | BFC - Overhead
 | 226686  Pension Administration*        Administration Overhead Labour | 226686  Pension Administration | 17 | 30 | BFC - Overhead |  | 226686  Pension Administration*        Administration Overhead Labour | 226686  Pension Administration | 112 | 95 | BFC - Overhead
 | *        Administration Overhead Labour*        Administration Overhead Labour | *        Administration Overhead Labour | 92 | 40 | Ignore |  | *        Administration Overhead Labour*        Administration Overhead Labour | *        Administration Overhead Labour | 120 | 124 | Ignore
 | 226024  Services Recovered*        P & M Other Overhead Costs | 226024  Services Recovered | 103 | 36 | BFC - Overhead |  | 226024  Services Recovered*        P & M Other Overhead Costs | 226024  Services Recovered | 94 | 132 | BFC - Overhead
 | 226583  Other insurance*        P & M Other Overhead Costs | 226583  Other insurance | 92 | 38 | BFC - Overhead |  | 226583  Other insurance*        P & M Other Overhead Costs | 226583  Other insurance | 66 | 7 | BFC - Overhead
 | 226603  Gifts Allowable*        P & M Other Overhead Costs | 226603  Gifts Allowable | 73 | 80 | BFC - Overhead |  | 226603  Gifts Allowable*        P & M Other Overhead Costs | 226603  Gifts Allowable | 67 | 64 | BFC - Overhead
 | 226611  Purchase of Office Equipment*        P & M Other Overhead Costs | 226611  Purchase of Office Equipment | 101 | 88 | BFC - Overhead |  | 226611  Purchase of Office Equipment*        P & M Other Overhead Costs | 226611  Purchase of Office Equipment | 83 | 110 | BFC - Overhead
 | 226631  Travel Expenses*        P & M Other Overhead Costs | 226631  Travel Expenses | 93 | 129 | BFC - Overhead |  | 226631  Travel Expenses*        P & M Other Overhead Costs | 226631  Travel Expenses | 72 | 102 | BFC - Overhead
 | 226654  Allowable Entertaining*        P & M Other Overhead Costs | 226654  Allowable Entertaining | 12 | 14 | BFC - Overhead |  | 226654  Allowable Entertaining*        P & M Other Overhead Costs | 226654  Allowable Entertaining | 132 | 131 | BFC - Overhead
 | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges | 99 | 67 | BFC - Overhead |  | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges | 25 | 12 | BFC - Overhead
 | 226731  Postage*        P & M Other Overhead Costs | 226731  Postage | 114 | 92 | BFC - Overhead |  | 226731  Postage*        P & M Other Overhead Costs | 226731  Postage | 130 | 87 | BFC - Overhead
 | 226734  Courier Costs*        P & M Other Overhead Costs | 226734  Courier Costs | 105 | 108 | BFC - Overhead |  | 226734  Courier Costs*        P & M Other Overhead Costs | 226734  Courier Costs | 82 | 8 | BFC - Overhead
 | 226751  Stationery*        P & M Other Overhead Costs | 226751  Stationery | 13 | 28 | BFC - Overhead |  | 226751  Stationery*        P & M Other Overhead Costs | 226751  Stationery | 63 | 149 | BFC - Overhead
 | 226774  Company Searches*        P & M Other Overhead Costs | 226774  Company Searches | 7 | 82 | BFC - Overhead |  | 226774  Company Searches*        P & M Other Overhead Costs | 226774  Company Searches | 148 | 51 | BFC - Overhead
 | 226840  Ext Legal Fees Rev*        P & M Other Overhead Costs | 226840  Ext Legal Fees Rev | 67 | 149 | BFC - Overhead |  | 226840  Ext Legal Fees Rev*        P & M Other Overhead Costs | 226840  Ext Legal Fees Rev | 111 | 15 | BFC - Overhead
 | 226871  IT Equipt purchase*        P & M Other Overhead Costs | 226871  IT Equipt purchase | 18 | 51 | BFC - Overhead |  | 226871  IT Equipt purchase*        P & M Other Overhead Costs | 226871  IT Equipt purchase | 91 | 94 | BFC - Overhead
 | 226961  Canteen Costs*        P & M Other Overhead Costs | 226961  Canteen Costs | 62 | 37 | BFC - Overhead |  | 226961  Canteen Costs*        P & M Other Overhead Costs | 226961  Canteen Costs | 46 | 122 | BFC - Overhead
 | 226977  Miscellaneous Expenses*        P & M Other Overhead Costs | 226977  Miscellaneous Expenses | 144 | 50 | BFC - Overhead |  | 226977  Miscellaneous Expenses*        P & M Other Overhead Costs | 226977  Miscellaneous Expenses | 21 | 77 | BFC - Overhead
 | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 16 | 69 | Ignore |  | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 29 | 84 | Ignore
 | 223013  Maint Mats N/S-Prem.*        SR Maintenance accounts only | 223013  Maint Mats N/S-Prem. | 29 | 52 | BFC - Overhead |  | 223013  Maint Mats N/S-Prem.*        SR Maintenance accounts only | 223013  Maint Mats N/S-Prem. | 40 | 67 | BFC - Overhead
 | 223031  Vehicle Maintenance - Cars*        SR Maintenance accounts only | 223031  Vehicle Maintenance - Cars | 22 | 103 | BFC - Overhead |  | 223031  Vehicle Maintenance - Cars*        SR Maintenance accounts only | 223031  Vehicle Maintenance - Cars | 132 | 33 | BFC - Overhead
 | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 26 | 52 | Ignore |  | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 135 | 11 | Ignore
 | **       Administration Other Overheads**       Administration Other Overheads | **       Administration Other Overheads | 96 | 21 | Ignore |  | **       Administration Other Overheads**       Administration Other Overheads | **       Administration Other Overheads | 53 | 119 | Ignore
 | ***      Total Administration Overhead***      Total Administration Overhead | ***      Total Administration Overhead | 86 | 76 | Ignore |  | ***      Total Administration Overhead***      Total Administration Overhead | ***      Total Administration Overhead | 141 | 116 | Ignore
 | 226686  Pension Administration**       P & M Overhead Labour | 226686  Pension Administration | 86 | 88 | BFC - Overhead |  | 226686  Pension Administration**       P & M Overhead Labour | 226686  Pension Administration | 45 | 34 | BFC - Overhead
 | **       P & M Overhead Labour**       P & M Overhead Labour | **       P & M Overhead Labour | 129 | 113 | Ignore |  | **       P & M Overhead Labour**       P & M Overhead Labour | **       P & M Overhead Labour | 29 | 43 | Ignore
 | 226631  Travel Expenses*        P & M Other Overhead Costs | 226631  Travel Expenses | 28 | 100 | BFC - Overhead |  | 226631  Travel Expenses*        P & M Other Overhead Costs | 226631  Travel Expenses | 86 | 55 | BFC - Overhead
 | 226683  Health & Safety at Work*        P & M Other Overhead Costs | 226683  Health & Safety at Work | 145 | 137 | BFC - Overhead |  | 226683  Health & Safety at Work*        P & M Other Overhead Costs | 226683  Health & Safety at Work | 95 | 55 | BFC - Overhead
 | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges | 82 | 15 | BFC - Overhead |  | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges | 35 | 111 | BFC - Overhead
 | 226751  Stationery*        P & M Other Overhead Costs | 226751  Stationery | 141 | 52 | BFC - Overhead |  | 226751  Stationery*        P & M Other Overhead Costs | 226751  Stationery | 25 | 109 | BFC - Overhead
 | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 25 | 134 | Ignore |  | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs | 29 | 31 | Ignore
 | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M | 108 | 94 | BFC - Overhead |  | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M | 58 | 115 | BFC - Overhead
 | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 16 | 130 | Ignore |  | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only | 15 | 81 | Ignore
 | **       P & M Other Overheads - Branch Repor**       P & M Other Overheads - Branch Repor | **       P & M Other Overheads - Branch Repor | 24 | 66 | Ignore |  | **       P & M Other Overheads - Branch Repor**       P & M Other Overheads - Branch Repor | **       P & M Other Overheads - Branch Repor | 92 | 130 | Ignore
 | ***      Overheads posted to Prime Cost Centres***      Overheads posted to Prime Cost Centres | ***      Overheads posted to Prime Cost Centres | 139 | 29 | Ignore |  | ***      Overheads posted to Prime Cost Centres***      Overheads posted to Prime Cost Centres | ***      Overheads posted to Prime Cost Centres | 74 | 62 | Ignore
 | ****     Subtotal Overheads****     Subtotal Overheads | ****     Subtotal Overheads | 103 | 139 | Ignore |  | ****     Subtotal Overheads****     Subtotal Overheads | ****     Subtotal Overheads | 131 | 36 | Ignore
 | *****    Total Overheads*****    Total Overheads | *****    Total Overheads | 10 | 27 | Ignore |  | *****    Total Overheads*****    Total Overheads | *****    Total Overheads | 133 | 22 | Ignore
 | 224521  Depn Plant & Machnry*        Depreciation | 224521  Depn Plant & Machnry | 37 | 71 | BFC - Depreciation |  | 224521  Depn Plant & Machnry*        Depreciation | 224521  Depn Plant & Machnry | 50 | 35 | BFC - Depreciation
 | *        Depreciation*        Depreciation | *        Depreciation | 99 | 98 | Ignore |  | *        Depreciation*        Depreciation | *        Depreciation | 87 | 22 | Ignore
 | 227018  Hire of Office Equipment*        Operating Lease Costs (exc Vehicles) | 227018  Hire of Office Equipment | 47 | 120 | BFC - Operating Leases |  | 227018  Hire of Office Equipment*        Operating Lease Costs (exc Vehicles) | 227018  Hire of Office Equipment | 51 | 32 | BFC - Operating Leases
 | 227011  Hire of Plant & Machinery*        Operating Lease Costs (exc Vehicles) | 227011  Hire of Plant & Machinery | 104 | 93 | BFC - Operating Leases |  | 227011  Hire of Plant & Machinery*        Operating Lease Costs (exc Vehicles) | 227011  Hire of Plant & Machinery | 25 | 141 | BFC - Operating Leases
 | *        Operating Lease Costs (exc Vehicles)*        Operating Lease Costs (exc Vehicles) | *        Operating Lease Costs (exc Vehicles) | 137 | 6 | Ignore |  | *        Operating Lease Costs (exc Vehicles)*        Operating Lease Costs (exc Vehicles) | *        Operating Lease Costs (exc Vehicles) | 96 | 42 | Ignore
 | 227076  Bad Debts*        Other Items | 227076  Bad Debts | 98 | 44 | CTS - Bad debt prv mvt |  | 227076  Bad Debts*        Other Items | 227076  Bad Debts | 116 | 100 | CTS - Bad debt prv mvt
 | 227077  Bad Debt Write Back*        Other Items | 227077  Bad Debt Write Back | 17 | 101 | CTS - Bad debt prv mvt |  | 227077  Bad Debt Write Back*        Other Items | 227077  Bad Debt Write Back | 13 | 129 | CTS - Bad debt prv mvt
 | 227111  B/S Analysis B/F*        Other Items | 227111  B/S Analysis B/F | 59 | 94 | BFC - Others |  | 227111  B/S Analysis B/F*        Other Items | 227111  B/S Analysis B/F | 143 | 31 | BFC - Others
 | 227113  B/S Analysis P&L*        Other Items | 227113  B/S Analysis P&L | 84 | 149 | BFC - Others |  | 227113  B/S Analysis P&L*        Other Items | 227113  B/S Analysis P&L | 49 | 78 | BFC - Others
 | 227114  B/S Analysis Settle*        Other Items | 227114  B/S Analysis Settle | 139 | 81 | BFC - Others |  | 227114  B/S Analysis Settle*        Other Items | 227114  B/S Analysis Settle | 126 | 82 | BFC - Others
 | *        Other Items*        Other Items | *        Other Items | 142 | 132 | Ignore |  | *        Other Items*        Other Items | *        Other Items | 115 | 138 | Ignore
 | ******   Operating Profit before Redundancy******   Operating Profit before Redundancy | ******   Operating Profit before Redundancy | 59 | 89 | Ignore |  | ******   Operating Profit before Redundancy******   Operating Profit before Redundancy | ******   Operating Profit before Redundancy | 76 | 26 | Ignore
 | 227036  Redundancy & PFMU*        Redundancy | 227036  Redundancy & PFMU | 63 | 74 | Ignore |  | 227036  Redundancy & PFMU*        Redundancy | 227036  Redundancy & PFMU | 147 | 124 | Ignore
 | *        Redundancy*        Redundancy | *        Redundancy | 120 | 21 | Ignore |  | *        Redundancy*        Redundancy | *        Redundancy | 113 | 64 | Ignore
 | *******  Operating Profit after Redundancy*******  Operating Profit after Redundancy | *******  Operating Profit after Redundancy | 145 | 74 | Ignore |  | *******  Operating Profit after Redundancy*******  Operating Profit after Redundancy | *******  Operating Profit after Redundancy | 110 | 87 | Ignore
 | ******** Operating Profit after Exceptional******** Operating Profit after Exceptional | ******** Operating Profit after Exceptional | 54 | 27 | Ignore |  | ******** Operating Profit after Exceptional******** Operating Profit after Exceptional | ******** Operating Profit after Exceptional | 28 | 121 | Ignore
 | ***      Direct Materials as % of Sales***      Direct Materials as % of Sales | ***      Direct Materials as % of Sales | 80.4198 | 80.6668 | Ignore |  | ***      Direct Materials as % of Sales***      Direct Materials as % of Sales | ***      Direct Materials as % of Sales | 80.4198 | 80.6668 | Ignore
 | **       Direct Labour as % of Sales**       Direct Labour as % of Sales | **       Direct Labour as % of Sales | 2.6217 | 2.2293 | Ignore |  | **       Direct Labour as % of Sales**       Direct Labour as % of Sales | **       Direct Labour as % of Sales | 2.6217 | 2.2293 | Ignore
 | *****    Overhead as % of Sales*****    Overhead as % of Sales | *****    Overhead as % of Sales | 6.8011 | 6.0093 | Ignore |  | *****    Overhead as % of Sales*****    Overhead as % of Sales | *****    Overhead as % of Sales | 6.8011 | 6.0093 | Ignore
 | *******  Operating Profit as % of Sales*******  Operating Profit as % of Sales | *******  Operating Profit as % of Sales | 1.8933 | -0.2166 | Ignore |  | *******  Operating Profit as % of Sales*******  Operating Profit as % of Sales | *******  Operating Profit as % of Sales | 1.8933 | -0.2166 | Ignore
 | *****    Gross Margin as % of Sales*****    Gross Margin as % of Sales | *****    Gross Margin as % of Sales | 7.9264 | 8.2598 | Ignore |  | *****    Gross Margin as % of Sales*****    Gross Margin as % of Sales | *****    Gross Margin as % of Sales | 7.9264 | 8.2598 | Ignore
 | ***      Total Distribution Costs as % of Sales***      Total Distribution Costs as % of Sales | ***      Total Distribution Costs as % of Sales | 7.5945 | 6.8835 | Ignore |  | ***      Total Distribution Costs as % of Sales***      Total Distribution Costs as % of Sales | ***      Total Distribution Costs as % of Sales | 7.5945 | 6.8835 | Ignore