            300             Expenses
             |
             +--310         Living Expenses
             |   |
             |   +--311     Beer
             |   |
             |   +--312     Cable
             |
             +--320         Business Expenses
             |   |
             |   +--321     8-inch Floppies
             |   |
             |   +--322     Blue Ray RW DVDs
             |   |
             :   :