<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<graphml xmlns="http://graphml.graphdrawing.org/xmlns" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:y="http://www.yworks.com/xml/graphml" xmlns:yed="http://www.yworks.com/xml/yed/3" xsi:schemaLocation="http://graphml.graphdrawing.org/xmlns http://www.yworks.com/xml/schema/graphml/1.1/ygraphml.xsd">
  <!--Created by yFiles for Java 2.9-->
  <key for="graphml" id="d0" yfiles.type="resources"/>
  <key for="port" id="d1" yfiles.type="portgraphics"/>
  <key for="port" id="d2" yfiles.type="portgeometry"/>
  <key for="port" id="d3" yfiles.type="portuserdata"/>
  <key attr.name="url" attr.type="string" for="node" id="d4"/>
  <key attr.name="description" attr.type="string" for="node" id="d5"/>
  <key for="node" id="d6" yfiles.type="nodegraphics"/>
  <key attr.name="Description" attr.type="string" for="graph" id="d7"/>
  <key attr.name="url" attr.type="string" for="edge" id="d8"/>
  <key attr.name="description" attr.type="string" for="edge" id="d9"/>
  <key for="edge" id="d10" yfiles.type="edgegraphics"/>
  <graph edgedefault="directed" id="G">
    <data key="d7"/>
    <node id="n0" yfiles.foldertype="group">
      <data key="d4"/>
      <data key="d6">
        <y:ProxyAutoBoundsNode>
          <y:Realizers active="0">
            <y:GroupNode>
              <y:Geometry height="104.45361328125" width="262.5" x="389.7112831858408" y="42.319580078125"/>
              <y:Fill hasColor="false" transparent="false"/>
              <y:BorderStyle color="#000000" type="dashed" width="1.0"/>
              <y:NodeLabel alignment="center" autoSizePolicy="node_width" borderDistance="0.0" fontFamily="Dialog" fontSize="15" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="21.45361328125" modelName="internal" modelPosition="t" textColor="#000000" visible="true" width="262.5" x="0.0" y="0.0">Definition model</y:NodeLabel>
              <y:Shape type="roundrectangle"/>
              <y:State closed="false" closedHeight="50.0" closedWidth="50.0" innerGraphDisplayEnabled="false"/>
              <y:Insets bottom="15" bottomF="15.0" left="15" leftF="15.0" right="15" rightF="15.0" top="15" topF="15.0"/>
              <y:BorderInsets bottom="0" bottomF="0.0" left="0" leftF="0.0" right="0" rightF="0.0" top="0" topF="0.0"/>
            </y:GroupNode>
            <y:GroupNode>
              <y:Geometry height="50.0" width="50.0" x="0.0" y="60.0"/>
              <y:Fill color="#F5F5F5" transparent="false"/>
              <y:BorderStyle color="#000000" type="dashed" width="1.0"/>
              <y:NodeLabel alignment="right" autoSizePolicy="node_width" backgroundColor="#EBEBEB" borderDistance="0.0" fontFamily="Dialog" fontSize="15" fontStyle="plain" hasLineColor="false" height="21.45361328125" modelName="internal" modelPosition="t" textColor="#000000" visible="true" width="63.75830078125" x="-6.879150390625" y="0.0">Folder 1</y:NodeLabel>
              <y:Shape type="roundrectangle"/>
              <y:State closed="true" closedHeight="50.0" closedWidth="50.0" innerGraphDisplayEnabled="false"/>
              <y:Insets bottom="5" bottomF="5.0" left="5" leftF="5.0" right="5" rightF="5.0" top="5" topF="5.0"/>
              <y:BorderInsets bottom="0" bottomF="0.0" left="0" leftF="0.0" right="0" rightF="0.0" top="0" topF="0.0"/>
            </y:GroupNode>
          </y:Realizers>
        </y:ProxyAutoBoundsNode>
      </data>
      <graph edgedefault="directed" id="n0:">
        <node id="n0::n0">
          <data key="d6">
            <y:GenericNode configuration="com.yworks.flowchart.terminator">
              <y:Geometry height="53.0" width="232.5" x="404.7112831858408" y="78.773193359375"/>
              <y:Fill color="#FFFCF0" color2="#FFF8DC" transparent="false"/>
              <y:BorderStyle color="#000000" type="line" width="1.0"/>
              <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="45.888671875" modelName="custom" textColor="#000000" visible="true" width="195.431640625" x="18.5341796875" y="3.5556640625">Concept-Relationship:
Relationship Source = Line Items
Role = $role<y:LabelModel>
                  <y:SmartNodeLabelModel distance="4.0"/>
                </y:LabelModel>
                <y:ModelParameter>
                  <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                </y:ModelParameter>
              </y:NodeLabel>
            </y:GenericNode>
          </data>
        </node>
      </graph>
    </node>
    <node id="n1" yfiles.foldertype="group">
      <data key="d4"/>
      <data key="d6">
        <y:ProxyAutoBoundsNode>
          <y:Realizers active="0">
            <y:GroupNode>
              <y:Geometry height="920.9072265625" width="625.0" x="764.125" y="-365.9072265625"/>
              <y:Fill hasColor="false" transparent="false"/>
              <y:BorderStyle color="#000000" type="dashed" width="1.0"/>
              <y:NodeLabel alignment="center" autoSizePolicy="node_width" borderDistance="0.0" fontFamily="Dialog" fontSize="15" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="21.45361328125" modelName="internal" modelPosition="t" textColor="#000000" visible="true" width="625.0" x="0.0" y="0.0">Structural model</y:NodeLabel>
              <y:Shape type="roundrectangle"/>
              <y:State closed="false" closedHeight="50.0" closedWidth="50.0" innerGraphDisplayEnabled="false"/>
              <y:Insets bottom="15" bottomF="15.0" left="15" leftF="15.0" right="15" rightF="15.0" top="15" topF="15.0"/>
              <y:BorderInsets bottom="0" bottomF="0.0" left="0" leftF="0.0" right="0" rightF="0.0" top="7" topF="6.99740711462448"/>
            </y:GroupNode>
            <y:GroupNode>
              <y:Geometry height="50.0" width="50.0" x="0.0" y="60.0"/>
              <y:Fill color="#F5F5F5" transparent="false"/>
              <y:BorderStyle color="#000000" type="dashed" width="1.0"/>
              <y:NodeLabel alignment="right" autoSizePolicy="node_width" backgroundColor="#EBEBEB" borderDistance="0.0" fontFamily="Dialog" fontSize="15" fontStyle="plain" hasLineColor="false" height="21.45361328125" modelName="internal" modelPosition="t" textColor="#000000" visible="true" width="63.75830078125" x="-6.879150390625" y="0.0">Folder 4</y:NodeLabel>
              <y:Shape type="roundrectangle"/>
              <y:State closed="true" closedHeight="50.0" closedWidth="50.0" innerGraphDisplayEnabled="false"/>
              <y:Insets bottom="5" bottomF="5.0" left="5" leftF="5.0" right="5" rightF="5.0" top="5" topF="5.0"/>
              <y:BorderInsets bottom="0" bottomF="0.0" left="0" leftF="0.0" right="0" rightF="0.0" top="0" topF="0.0"/>
            </y:GroupNode>
          </y:Realizers>
        </y:ProxyAutoBoundsNode>
      </data>
      <graph edgedefault="directed" id="n1:">
        <node id="n1::n0" yfiles.foldertype="group">
          <data key="d4"/>
          <data key="d6">
            <y:ProxyAutoBoundsNode>
              <y:Realizers active="0">
                <y:GroupNode>
                  <y:Geometry height="254.45620616662552" width="595.0" x="779.125" y="-322.4562061666255"/>
                  <y:Fill hasColor="false" transparent="false"/>
                  <y:BorderStyle hasColor="false" type="dashed" width="1.0"/>
                  <y:NodeLabel alignment="left" autoSizePolicy="node_width" backgroundColor="#EBEBEB" borderDistance="0.0" fontFamily="Dialog" fontSize="15" fontStyle="plain" hasLineColor="false" height="21.45361328125" modelName="internal" modelPosition="t" textColor="#000000" visible="true" width="595.0" x="0.0" y="0.0">$role = Statement of Operations</y:NodeLabel>
                  <y:Shape type="roundrectangle"/>
                  <y:State closed="false" closedHeight="50.0" closedWidth="50.0" innerGraphDisplayEnabled="false"/>
                  <y:Insets bottom="15" bottomF="15.0" left="15" leftF="15.0" right="15" rightF="15.0" top="15" topF="15.0"/>
                  <y:BorderInsets bottom="0" bottomF="0.0" left="0" leftF="0.0" right="0" rightF="0.0" top="3" topF="3.0025928853755204"/>
                </y:GroupNode>
                <y:GroupNode>
                  <y:Geometry height="50.0" width="50.0" x="0.0" y="60.0"/>
                  <y:Fill color="#F5F5F5" transparent="false"/>
                  <y:BorderStyle color="#000000" type="dashed" width="1.0"/>
                  <y:NodeLabel alignment="right" autoSizePolicy="node_width" backgroundColor="#EBEBEB" borderDistance="0.0" fontFamily="Dialog" fontSize="15" fontStyle="plain" hasLineColor="false" height="21.45361328125" modelName="internal" modelPosition="t" textColor="#000000" visible="true" width="63.75830078125" x="-6.879150390625" y="0.0">Folder 2</y:NodeLabel>
                  <y:Shape type="roundrectangle"/>
                  <y:State closed="true" closedHeight="50.0" closedWidth="50.0" innerGraphDisplayEnabled="false"/>
                  <y:Insets bottom="5" bottomF="5.0" left="5" leftF="5.0" right="5" rightF="5.0" top="5" topF="5.0"/>
                  <y:BorderInsets bottom="0" bottomF="0.0" left="0" leftF="0.0" right="0" rightF="0.0" top="0" topF="0.0"/>
                </y:GroupNode>
              </y:Realizers>
            </y:ProxyAutoBoundsNode>
          </data>
          <graph edgedefault="directed" id="n1::n0:">
            <node id="n1::n0::n0">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.start2">
                  <y:Geometry height="40.0" width="80.0" x="794.125" y="-203.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="30.818359375" x="24.5908203125" y="11.0185546875">Root<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n0::n1">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="1176.625" y="-203.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="117.876953125" x="32.3115234375" y="11.0185546875">Concept = Revenue<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n0::n2">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="1176.625" y="-123.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="123.595703125" x="29.4521484375" y="11.0185546875">Concept = Expenses<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n0::n3">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="1176.625" y="-283.0"/>
                  <y:Fill color="#CCFFCC" color2="#339966" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="92.505859375" x="44.9970703125" y="11.0185546875">[No Constraint]<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n0::n4">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="934.125" y="-203.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="100.41015625" x="41.044921875" y="11.0185546875">Concept = Profit<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
          </graph>
        </node>
        <node id="n1::n1" yfiles.foldertype="group">
          <data key="d4"/>
          <data key="d6">
            <y:ProxyAutoBoundsNode>
              <y:Realizers active="0">
                <y:GroupNode>
                  <y:Geometry height="578.0" width="595.0" x="779.125" y="-38.0"/>
                  <y:Fill hasColor="false" transparent="false"/>
                  <y:BorderStyle hasColor="false" type="dashed" width="1.0"/>
                  <y:NodeLabel alignment="left" autoSizePolicy="node_width" backgroundColor="#EBEBEB" borderDistance="0.0" fontFamily="Dialog" fontSize="15" fontStyle="plain" hasLineColor="false" height="21.45361328125" modelName="internal" modelPosition="t" textColor="#000000" visible="true" width="595.0" x="0.0" y="0.0">$role = Balance Sheet</y:NodeLabel>
                  <y:Shape type="roundrectangle"/>
                  <y:State closed="false" closedHeight="50.0" closedWidth="50.0" innerGraphDisplayEnabled="false"/>
                  <y:Insets bottom="15" bottomF="15.0" left="15" leftF="15.0" right="15" rightF="15.0" top="15" topF="15.0"/>
                  <y:BorderInsets bottom="0" bottomF="0.0" left="0" leftF="0.0" right="0" rightF="0.0" top="7" topF="6.54638671875"/>
                </y:GroupNode>
                <y:GroupNode>
                  <y:Geometry height="50.0" width="50.0" x="0.0" y="60.0"/>
                  <y:Fill color="#F5F5F5" transparent="false"/>
                  <y:BorderStyle color="#000000" type="dashed" width="1.0"/>
                  <y:NodeLabel alignment="right" autoSizePolicy="node_width" backgroundColor="#EBEBEB" borderDistance="0.0" fontFamily="Dialog" fontSize="15" fontStyle="plain" hasLineColor="false" height="21.45361328125" modelName="internal" modelPosition="t" textColor="#000000" visible="true" width="63.75830078125" x="-6.879150390625" y="0.0">Folder 3</y:NodeLabel>
                  <y:Shape type="roundrectangle"/>
                  <y:State closed="true" closedHeight="50.0" closedWidth="50.0" innerGraphDisplayEnabled="false"/>
                  <y:Insets bottom="5" bottomF="5.0" left="5" leftF="5.0" right="5" rightF="5.0" top="5" topF="5.0"/>
                  <y:BorderInsets bottom="0" bottomF="0.0" left="0" leftF="0.0" right="0" rightF="0.0" top="0" topF="0.0"/>
                </y:GroupNode>
              </y:Realizers>
            </y:ProxyAutoBoundsNode>
          </data>
          <graph edgedefault="directed" id="n1::n1:">
            <node id="n1::n1::n0">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.start2">
                  <y:Geometry height="40.0" width="80.0" x="794.125" y="265.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="30.818359375" x="24.5908203125" y="11.0185546875">Root<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n1::n1">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="1176.625" y="165.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="97.62109375" x="42.439453125" y="11.0185546875">Concept = Cash<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n1::n2">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="1176.625" y="85.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="142.228515625" x="20.1357421875" y="11.0185546875">Concept = Fixed Assets<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n1::n3">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="1176.625" y="5.0"/>
                  <y:Fill color="#CCFFCC" color2="#339966" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="92.505859375" x="44.9970703125" y="11.0185546875">[No Constraint]<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n1::n4">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="934.125" y="125.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="106.931640625" x="37.7841796875" y="11.0185546875">Concept = Assets<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n1::n5">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="934.125" y="405.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="124.33984375" x="29.080078125" y="11.0185546875">Concept = Liabilities<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n1::n6">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="1176.625" y="245.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="143.58203125" x="19.458984375" y="11.0185546875">Concept = Other Assets<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n1::n7">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="1176.625" y="405.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="170.23046875" x="6.134765625" y="11.0185546875">Concept = Accounts Payable<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n1::n8">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="1176.625" y="485.0"/>
                  <y:Fill color="#E8EEF7" color2="#B7C9E3" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="150.748046875" x="15.8759765625" y="11.0185546875">Concept = Loans Payable<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
            <node id="n1::n1::n9">
              <data key="d6">
                <y:GenericNode configuration="com.yworks.flowchart.terminator">
                  <y:Geometry height="40.0" width="182.5" x="1176.625" y="325.0"/>
                  <y:Fill color="#CCFFCC" color2="#339966" transparent="false"/>
                  <y:BorderStyle color="#000000" type="line" width="1.0"/>
                  <y:NodeLabel alignment="center" autoSizePolicy="content" fontFamily="Dialog" fontSize="12" fontStyle="plain" hasBackgroundColor="false" hasLineColor="false" height="17.962890625" modelName="custom" textColor="#000000" visible="true" width="92.505859375" x="44.9970703125" y="11.0185546875">[No Constraint]<y:LabelModel>
                      <y:SmartNodeLabelModel distance="4.0"/>
                    </y:LabelModel>
                    <y:ModelParameter>
                      <y:SmartNodeLabelModelParameter labelRatioX="0.0" labelRatioY="0.0" nodeRatioX="0.0" nodeRatioY="0.0" offsetX="0.0" offsetY="0.0" upX="0.0" upY="-1.0"/>
                    </y:ModelParameter>
                  </y:NodeLabel>
                </y:GenericNode>
              </data>
            </node>
          </graph>
        </node>
      </graph>
    </node>
    <edge id="n1::n0::e0" source="n1::n0::n0" target="n1::n0::n4">
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0"/>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n0::e1" source="n1::n0::n4" target="n1::n0::n2">
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0">
            <y:Point x="1146.625" y="-183.0"/>
            <y:Point x="1146.625" y="-103.0"/>
          </y:Path>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n0::e2" source="n1::n0::n4" target="n1::n0::n1">
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0"/>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n0::e3" source="n1::n0::n4" target="n1::n0::n3">
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0">
            <y:Point x="1146.625" y="-183.0"/>
            <y:Point x="1146.625" y="-263.0"/>
          </y:Path>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n1::e0" source="n1::n1::n0" target="n1::n1::n4">
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0">
            <y:Point x="904.125" y="285.0"/>
            <y:Point x="904.125" y="145.0"/>
          </y:Path>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n1::e1" source="n1::n1::n0" target="n1::n1::n5">
      <data key="d9"/>
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0">
            <y:Point x="904.125" y="285.0"/>
            <y:Point x="904.125" y="425.0"/>
          </y:Path>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n1::e2" source="n1::n1::n5" target="n1::n1::n9">
      <data key="d9"/>
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0">
            <y:Point x="1146.625" y="425.0"/>
            <y:Point x="1146.625" y="345.0"/>
          </y:Path>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n1::e3" source="n1::n1::n5" target="n1::n1::n8">
      <data key="d9"/>
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0">
            <y:Point x="1146.625" y="425.0"/>
            <y:Point x="1146.625" y="505.0"/>
          </y:Path>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n1::e4" source="n1::n1::n5" target="n1::n1::n7">
      <data key="d9"/>
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0"/>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n1::e5" source="n1::n1::n4" target="n1::n1::n6">
      <data key="d9"/>
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0">
            <y:Point x="1146.625" y="145.0"/>
            <y:Point x="1146.625" y="265.0"/>
          </y:Path>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n1::e6" source="n1::n1::n4" target="n1::n1::n3">
      <data key="d9"/>
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0">
            <y:Point x="1146.625" y="145.0"/>
            <y:Point x="1146.625" y="25.0"/>
          </y:Path>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n1::e7" source="n1::n1::n4" target="n1::n1::n1">
      <data key="d9"/>
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0">
            <y:Point x="1146.625" y="145.0"/>
            <y:Point x="1146.625" y="185.0"/>
          </y:Path>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="n1::n1::e8" source="n1::n1::n4" target="n1::n1::n2">
      <data key="d9"/>
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="-0.0" tx="0.0" ty="-0.0">
            <y:Point x="1146.625" y="145.0"/>
            <y:Point x="1146.625" y="105.0"/>
          </y:Path>
          <y:LineStyle color="#000000" type="line" width="1.0"/>
          <y:Arrows source="none" target="standard"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
    <edge id="e0" source="n0" target="n1">
      <data key="d9"/>
      <data key="d10">
        <y:PolyLineEdge>
          <y:Path sx="0.0" sy="0.0" tx="0.0" ty="0.0"/>
          <y:LineStyle color="#000000" type="line" width="2.0"/>
          <y:Arrows source="none" target="delta"/>
          <y:BendStyle smoothed="false"/>
        </y:PolyLineEdge>
      </data>
    </edge>
  </graph>
  <data key="d0">
    <y:Resources/>
  </data>
</graphml>
