When imported, this example CSV file will create categories "DEVELOPMENT" and "STORY AND SCRIPT" with their respective accounts under "Above the line" and "DIRECTORS" and "PRINCIPAL CAST" with their respective accounts under "Below the line".


above the line
100,DEVELOPMENT
,100-01,Prep Costs & Recce
,100-02,Budgeting/Scheduling
,100-03,Other Development Expenditure
110,STORY AND SCRIPT
,110-01,Writers
,110-02,Development
,110-03,Script editor
,110-04,Budget & Prep
,110-05,Script Fee/neg checks
below the line
130,DIRECTORS
,130-01,Directors
,130-02,Director - expenses
140,PRINCIPAL CAST
,140-01,Principal Cast 
,140-99,Artists