The represents the “users” or the “administrations” that are being charged for.
In this example the invoice will be:
Accountant: Minimum fee of USD 65 for the internal administrations
(minimum of 10 á USD 6,50).
Client of an accountant: 2 users of USD 33.
For the accountant: the users are free.
For the client: the administrations are free (up till 5 per user).