{
  "Customers": [
    {
      "ID": "C01",
      "FirstName": "John",
      "LastName": "Smith",
      "Born": 1975,
      "Email": "john.smith@company.com"
    },
    {
      "ID": "C02",
      "FirstName": "Emily",
      "LastName": "Smart",
      "Born": 1983,
      "Email": "emily.smart@company.com"
    }
  ],
  
  "Items": [
    {
      "ID": "I01",
      "Name": "Bike",
      "SalesPrice": 500.00,
      
      "BOM": {
        "Name": "Bike 1",
        "Elements": [
          {"Name": "wheel", "Qty": 2},
          {"Name": "frame", "Qty": 1,
            "Elements": [
              {"Name": "steering wheel", "Qty": 1,
                "Elements": [
                  {"Name": "bell", "Qty": 1},
                  {"Name": "handle", "Qty": 2}
                ]},
              {"Name": "saddle", "Qty": 1}
            ]},
          {"Name": "transmission mechanism", "Qty": 1,
            "Elements": [
              {"Name": "chain", "Qty": 1},
              {"Name": "pedal", "Qty": 2}
            ]}
        ]
      }
    },
    {
      "ID": "I02",
      "Name": "Car",
      "SalesPrice": 35000.00
    }
  ],
  
  "SalesEntry": [
    {
      "CustomerID": "C01",
      "ItemID": "I01",
      "SalesPrice": 495.00,
      "UnitCost": 320.00
    },
    {
      "CustomerID": "C01",
      "ItemID": "I02",
      "SalesPrice": 33999.00,
      "UnitCost": 29000.00
    },
    {
      "CustomerID": "C02",
      "ItemID": "I01",
      "SalesPrice": 500.00,
      "UnitCost": 320.00
    }
  ]
}