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\f0 expenses\f47 \f0 may\f47 \f0 be\f47 \f0 presented\f47 \f0 in\f47 \f0 aggregate\f47 .\par \pard \plain\f0\fs18\outl0\b0\i0\caps0\qj\fi-310 \li310 \ri0 2\f47 ) \f0 An\f47 \f0 account\f47 \f0 presented\f47 \f0 in\f47 \f0 the\f47 \f0 above\f47 \f0 form\f47 , \f0 amount\f47 \f0 which\f47 \f0 is\f47 \f0 immaterial\f47 , \f0 may\f47 \f0 be\f47 \f0 combined\f47 \f0 intoanother\f47 \f0 similar\f47 \f0 account\f47 .\par \pard \plain\f0\fs18\outl0\b0\i0\caps0\qj\ri0 \f47 }