| line | !l | l&&!r | l&&r | condition | 
 
| 50 | 0 | 0 | 0 | defined $rr and $rr->[0] == 0 | 
 
| 61 | 0 | 0 | 0 | defined $opts->{'boekjaar'} && $opts->{'boekjaar'} ne $main::dbh->adm('bky') | 
 
| 170 | 0 | 0 | 0 | $spec =~ /^([-+])$/ and $btw_id | 
 
| 288 | 0 | 0 | 0 | defined $total and not $iv | 
 
| 325 | 0 | 0 | 0 | defined $iv and $bsr_rel_code | 
 
| 327 | 0 | 0 | 0 | $bsr_btw_class & 512 and $bsr_btw_id | 
 
|  | 0 | 0 | 0 | $bsr_btw_class & 512 and $bsr_btw_id and $bsr_btw_acc | 
 
| 349 | 0 | 0 | 0 | defined $total and $tot != $total | 
 
|  | 0 | 0 | 0 | defined $total and $tot != $total and $main::cfg->val(('strategy', 'iv_vc'), 1) |