/// <summary>
        /// to xml
        /// </summary>
        /// <returns></returns>
        public XElement ToXml()
        {
            XElement xelem = new XElement(TransDataUtils.XML_ITEM);

            // line number
            xelem.Add(new XAttribute(TransDataUtils.XML_LINE_NUM, _lineNum.ToString()));

            // account type
            xelem.Add(new XAttribute(TransDataUtils.XML_ACCOUNT_TYPE, ((char)_type).ToString()));

            // g/l account
            xelem.Add(new XAttribute(TransDataUtils.XML_GL_ACCOUNT, _glAccount.ToString()));

            // customer
            if (_customer != null)
            {
                xelem.Add(new XAttribute(TransDataUtils.XML_CUSTOMER, _customer.ToString()));
            }

            // vendor
            if (_vendor != null)
            {
                xelem.Add(new XAttribute(TransDataUtils.XML_VENDOR, _vendor.ToString()));
            }

            // amount
            xelem.Add(new XAttribute(TransDataUtils.XML_AMOUNT, _amount.ToNumber()));

            // credit debit indicator
            xelem.Add(new XAttribute(TransDataUtils.XML_CD_INDICATOR, ((char)_cdIndicator).ToString()));

            // business area
            if (_businessArea != null)
            {
                xelem.Add(new XAttribute(TransDataUtils.XML_BUSINESS_AREA,
                                         _businessArea.ToString()));
            }

            return(xelem);
        }