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The example presentation of non-domestic rates for 2012-13 is intended to assist authorities by illustrating various aspects of Non-Domestic Rate presentation including:
A NDR 2012-13 simplified model spreadsheet is provided to assist practitioners. This model has not been verified or approved by LASAAC and is not part of the formal LASAAC example, but is intended to illustrate the underlying accounting entries which would support the LASAAC example presentation.