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        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>24</AccountNo>
        <Desc>ABSENTEE COMPENSATION</Desc>
        <AcctType>N</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
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        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>324</AccountNo>
        <Desc>SALES TAXES PAYABLE</Desc>
        <AcctType>L</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9440</AccountNo>
        <Desc>CADILLAC E-CAR SALES</Desc>
        <AcctType>M</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9451</AccountNo>
        <Desc>GMCTRK E-CAR COS</Desc>
        <AcctType>M</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
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        <SaleAcct>
            <V Idx="1">77*471A</V>
            <V Idx="2">77*471</V>
            <V Idx="3">77*470A</V>
            <V Idx="4">77*470</V>
        </SaleAcct>
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>247B</AccountNo>
        <Desc>INVENTORY-WIP-BODY SHOP</Desc>
        <AcctType>A</AcctType>
        <SubType />
        <ControlType>10</ControlType>
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    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
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        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9462</AccountNo>
        <Desc>HUMMER E-CAR UNITS</Desc>
        <AcctType>M</AcctType>
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        <ControlType>0</ControlType>
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    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
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        <SaleAcct>
            <V Idx="1">77*479N</V>
        </SaleAcct>
        <StatCountType>1</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>479N</AccountNo>
        <Desc>PAINT &amp; BODY MAT. NON TAXABLE</Desc>
        <AcctType>S</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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        <ErrNum>0</ErrNum>
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        <AccountNo>331T</AccountNo>
        <Desc>NEW CAR TRADE IN ASSISTANCE</Desc>
        <AcctType>L</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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        <ErrNum>0</ErrNum>
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        <AccountNo>357</AccountNo>
        <Desc>ACC DEPR IT HARDWARE</Desc>
        <AcctType>L</AcctType>
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        <ControlType>0</ControlType>
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    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>13B</AccountNo>
        <Desc>DELIVERY EXPENSE-USED VEH</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
            <V Idx="1">77*77</V>
        </AllocID>
        <SaleAcct />
        <StatCountType>0</StatCountType>
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        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>77A</AccountNo>
        <Desc>MISC EXPENSE-NEW VEHICLES</Desc>
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        <SubType />
        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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        <ErrNum>0</ErrNum>
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        <AccountNo>9474</AccountNo>
        <Desc>SATURN E-TRUCK COS</Desc>
        <AcctType>M</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ErrNum>0</ErrNum>
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        <AccountNo>56B</AccountNo>
        <Desc>INSURANCE INVENTORY</Desc>
        <AcctType>E</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ErrNum>0</ErrNum>
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        <Desc>OUTSIDE SERVICES - OTHER</Desc>
        <AcctType>N</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>78B</AccountNo>
        <Desc>INTEREST-FLOOR PLAN CREDIT U</Desc>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9485</AccountNo>
        <Desc>SAAB IDS-MILITARY-TRK UNT</Desc>
        <AcctType>M</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ErrNum>0</ErrNum>
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        <AccountNo>57C</AccountNo>
        <Desc>BAD DEBT EXPENSE-L&amp;R VEH</Desc>
        <AcctType>E</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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    <HelpCOA>
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        <Desc>INTEREST-NOTES PAY OTHER L&amp;R</Desc>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
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            <V Idx="1">77*404</V>
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            <V Idx="1">77*424</V>
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            <V Idx="1">77*435</V>
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            <V Idx="1">77*426</V>
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            <V Idx="1">77*20</V>
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        <AllocID>
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        <ErrNum>0</ErrNum>
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        <Desc>SALARIES-CLERICAL-BODY SHOP</Desc>
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    <HelpCOA>
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        <SaleAcct>
            <V Idx="1">77*452</V>
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        <ErrNum>0</ErrNum>
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        <AccountNo>241</AccountNo>
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    <HelpCOA>
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        <ErrNum>0</ErrNum>
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        <Desc>PAGE 5F (10) GMCTRK</Desc>
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        <ControlType>0</ControlType>
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    <HelpCOA>
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        <ErrNum>0</ErrNum>
        <ErrMsg />
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        <ControlType>0</ControlType>
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    <HelpCOA>
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        <ErrNum>0</ErrNum>
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        <AccountNo>670</AccountNo>
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        <AcctType>C</AcctType>
        <SubType />
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    <HelpCOA>
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            <V Idx="1">77*65</V>
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    <HelpCOA>
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            <V Idx="1">77*461</V>
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    <HelpCOA>
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            <V Idx="1">77*460B</V>
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    <HelpCOA>
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            <V Idx="1">77*23</V>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
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        <AcctType>M</AcctType>
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        <ProdType>0</ProdType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9423</AccountNo>
        <Desc>RESERVED E-TRUCK SALES</Desc>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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            <V Idx="1">77*51</V>
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        <ErrNum>0</ErrNum>
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        <ControlType>0</ControlType>
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    <HelpCOA>
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    <HelpCOA>
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        <Desc>BUICK E-TRUCK COS</Desc>
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        <ControlType>0</ControlType>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
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            <V Idx="1">77*74</V>
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        <ErrNum>0</ErrNum>
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        <AcctType>E</AcctType>
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    <HelpCOA>
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        <AccountNo>9445</AccountNo>
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        <AcctType>M</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
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        <AccountNo>330M</AccountNo>
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        <ControlType>0</ControlType>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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            <V Idx="1">77*33</V>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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            <V Idx="1">77*470A</V>
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        <AcctType>C</AcctType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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            <V Idx="1">77*76</V>
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        <AccountNo>76D</AccountNo>
        <Desc>INTEREST-NOTES PAY/OTH-MECH</Desc>
        <AcctType>E</AcctType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <SaleAcct>
            <V Idx="1">77*460A</V>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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            <V Idx="1">77*77</V>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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    <HelpCOA>
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        <TechFlag />
        <AllocID />
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9381</AccountNo>
        <Desc>CASH IN BANK CR BAL</Desc>
        <AcctType>M</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
        <AllocID />
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9601</AccountNo>
        <Desc>CLSD END LSE BEGIN UNITS</Desc>
        <AcctType>M</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
        <AllocID />
        <SaleAcct>
            <V Idx="1">77*473D</V>
        </SaleAcct>
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>473D</AccountNo>
        <Desc>DETAIL LABOR/BODY SHOP</Desc>
        <AcctType>S</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
        <AllocID />
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>220D</AccountNo>
        <Desc>ACCOUNTS RECEIVABLE-EMP DEMO</Desc>
        <AcctType>A</AcctType>
        <SubType />
        <ControlType>4</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
        <AllocID />
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>287</AccountNo>
        <Desc>IT HARDWARE</Desc>
        <AcctType>A</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
            <V Idx="1">77*27</V>
        </AllocID>
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>27A</AccountNo>
        <Desc>EMPLOYEE BENEFITS-NEW VEH</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
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        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9612</AccountNo>
        <Desc>OPEN END LSE ADDED UNITS</Desc>
        <AcctType>M</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
        <AllocID />
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9403</AccountNo>
        <Desc>CHEVROLET E-TRUCK SALES</Desc>
        <AcctType>M</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
            <V Idx="1">77*28</V>
        </AllocID>
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>28B</AccountNo>
        <Desc>EMPLOYEE BENEFITS-OTH-USED V</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
        <AllocID />
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9623</AccountNo>
        <Desc>RENTAL OPER REMOVE UNITS</Desc>
        <AcctType>M</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
            <V Idx="1">77*71</V>
        </AllocID>
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>71A</AccountNo>
        <Desc>MEMBERSHIP DUES &amp; PUBL-NEW</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
        <AllocID />
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9414</AccountNo>
        <Desc>PONTIAC E-TRUCK COS</Desc>
        <AcctType>M</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
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        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>29C</AccountNo>
        <Desc>PENSION FUND-DETAIL</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
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        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>309</AccountNo>
        <Desc>... DESCRIPTION NEEDED</Desc>
        <AcctType>L</AcctType>
        <SubType />
        <ControlType>4</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
            <V Idx="1">77*93</V>
        </AllocID>
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>93A</AccountNo>
        <Desc>CRS CHARGES-NEW</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
            <V Idx="1">77*72</V>
        </AllocID>
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>72B</AccountNo>
        <Desc>LEGAL &amp; AUDIT EXPENSES-USED</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
        <AllocID />
        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9425</AccountNo>
        <Desc>RESERVED E-TRUCK UNITS</Desc>
        <AcctType>M</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
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        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>51C</AccountNo>
        <Desc>CO VEHICLE EXPENSE-RENTAL</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
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        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>20</AccountNo>
        <Desc>SALARIES - OWNERS</Desc>
        <AcctType>N</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
    </HelpCOA>
    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
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        <SaleAcct />
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>320</AccountNo>
        <Desc>INTEREST PAYABLE</Desc>
        <AcctType>L</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
        <AllocID />
        <SaleAcct>
            <V Idx="1">77*446A</V>
        </SaleAcct>
        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>646A</AccountNo>
        <Desc>C/S USED CARS-CERTIFIED</Desc>
        <AcctType>C</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
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        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>331</AccountNo>
        <Desc>OTHER PAYABLES</Desc>
        <AcctType>L</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
        <AllocID />
        <SaleAcct>
            <V Idx="1">77*446B</V>
        </SaleAcct>
        <StatCountType>0</StatCountType>
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        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>647B</AccountNo>
        <Desc>C/S USED CARS-RETAIL-OTHER</Desc>
        <AcctType>C</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
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        </AllocID>
        <SaleAcct />
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        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>74D</AccountNo>
        <Desc>TELEPHONE &amp; TELEGRAPH-MECH</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
        <ProdType>0</ProdType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>21000</AccountNo>
        <Desc>ACCT GL PIP TEST INVVEH ASSET</Desc>
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        <SubType>VI</SubType>
        <ControlType>5</ControlType>
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    <HelpCOA>
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        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
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        </AllocID>
        <SaleAcct />
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        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>75E</AccountNo>
        <Desc>TRAINING EXPENSES-BODY SHOP</Desc>
        <AcctType>E</AcctType>
        <SubType />
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>353</AccountNo>
        <Desc>ACCUM DEPR-PARTS&amp;ACCESS EQUI</Desc>
        <AcctType>L</AcctType>
        <SubType />
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
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        </AllocID>
        <SaleAcct />
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        <ErrMsg />
        <AccountNo>76F</AccountNo>
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        <AcctType>E</AcctType>
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    <HelpCOA>
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9470</AccountNo>
        <Desc>SATURN E-CAR SALES</Desc>
        <AcctType>M</AcctType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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        </SaleAcct>
        <StatCountType>1</StatCountType>
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    <HelpCOA>
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    <HelpCOA>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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    <HelpCOA>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ErrMsg />
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ARSchedCode />
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        <ErrMsg />
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        <AcctType>M</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ARSchedCode />
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        <ErrMsg />
        <AccountNo>9701</AccountNo>
        <Desc>G&amp;A PRORATION USD</Desc>
        <AcctType>M</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
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        <AcctType>M</AcctType>
        <SubType />
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        <ProdType>0</ProdType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>0</PostDescFlag>
        <TechFlag />
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        <StatCountType>0</StatCountType>
        <CompanyNo>77</CompanyNo>
        <ARSchedCode />
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>220E</AccountNo>
        <Desc>ACCOUNTS RECEIVABLE-EMPLOYEE</Desc>
        <AcctType>A</AcctType>
        <SubType />
        <ControlType>4</ControlType>
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    <HelpCOA>
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        <CompanyNo>77</CompanyNo>
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        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>324U</AccountNo>
        <Desc>USE TAX</Desc>
        <AcctType>L</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
            <V Idx="1">77*27</V>
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>27B</AccountNo>
        <Desc>EMPLOYEE BENEFITS-USED VEH</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    <HelpCOA>
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        <CompanyNo>77</CompanyNo>
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        <Pattern />
        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>9613</AccountNo>
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        <AcctType>M</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
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        <ErrNum>0</ErrNum>
        <ErrMsg />
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        <Desc>CHEVROLET E-TRUCK COS</Desc>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
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            <V Idx="1">77*70</V>
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        <ErrNum>0</ErrNum>
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        <Desc>TRAVEL &amp; ENTERTAINMENT-NEW</Desc>
        <AcctType>E</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
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        <AcctType>A</AcctType>
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        <ControlType>4</ControlType>
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    <HelpCOA>
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        <ErrNum>0</ErrNum>
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        <AccountNo>28C</AccountNo>
        <Desc>EMPLOYEE BENEFITS-OTH-DETAIL</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <AllocID>
            <V Idx="1">77*92</V>
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        <ErrNum>0</ErrNum>
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        <AccountNo>92A</AccountNo>
        <Desc>EQUIPMENT RENTAL-NEW VEHICLE</Desc>
        <AcctType>E</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
        <TechFlag />
        <AllocID>
            <V Idx="1">77*71</V>
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        <ErrNum>0</ErrNum>
        <ErrMsg />
        <AccountNo>71B</AccountNo>
        <Desc>MEMBERSHIP DUES &amp; PUBL-USED</Desc>
        <AcctType>E</AcctType>
        <SubType />
        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ErrNum>0</ErrNum>
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        <AccountNo>9415</AccountNo>
        <Desc>PONTIAC E-TRUCK UNITS</Desc>
        <AcctType>M</AcctType>
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        <ControlType>0</ControlType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
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        <AllocID>
            <V Idx="1">77*29</V>
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        <ErrNum>0</ErrNum>
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        <AccountNo>29D</AccountNo>
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        <AcctType>E</AcctType>
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    <HelpCOA>
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        <ErrNum>0</ErrNum>
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        <AccountNo>310</AccountNo>
        <Desc>NOTES PAYABLE-NEW VEH &amp; DEMO</Desc>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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            <V Idx="1">77*93</V>
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        <ErrNum>0</ErrNum>
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        <AccountNo>93B</AccountNo>
        <Desc>CRS CHARGES-USED</Desc>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
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        <AllocID>
            <V Idx="1">77*51</V>
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        <ErrNum>0</ErrNum>
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        <AccountNo>51D</AccountNo>
        <Desc>CO VEHICLE EXPENSE-MECHANIC</Desc>
        <AcctType>E</AcctType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
        <PostDescFlag>1</PostDescFlag>
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        <ErrNum>0</ErrNum>
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        <AcctType>N</AcctType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <ErrNum>0</ErrNum>
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        <AccountNo>321</AccountNo>
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        <AcctType>L</AcctType>
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    <HelpCOA>
        <Control2Type>0</Control2Type>
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        <TechFlag />
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        <SaleAcct>
            <V Idx="1">77*446B</V>
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        <ErrNum>0</ErrNum>
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        <Desc>C/S USED CARS-OTHER</Desc>
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    <HelpCOA>
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        <Desc>C/S SHOP SUPPLIES - DETAIL</Desc>
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