| line | !l | l&&!r | l&&r | condition | 
 
| 51 | 0 | 0 | 0 | defined $rr and $rr->[0] == 0 | 
 
| 62 | 0 | 0 | 0 | defined $opts->{'boekjaar'} && $opts->{'boekjaar'} ne $main::dbh->adm('bky') | 
 
| 172 | 0 | 0 | 0 | $spec =~ /^([-+])$/ and $btw_id | 
 
| 290 | 0 | 0 | 0 | defined $total and not $iv | 
 
| 328 | 0 | 0 | 0 | defined $iv and $bsr_rel_code | 
 
| 330 | 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 | 
 
|  | 0 | 0 | 0 | $bsr_btw_class & 512 and $bsr_btw_id and $bsr_btw_acc and not $btw_intra | 
 
| 352 | 0 | 0 | 0 | defined $total and $tot != $total | 
 
|  | 0 | 0 | 0 | defined $total and $tot != $total and $main::cfg->val(('strategy', 'iv_vc'), 1) | 
 
| 401 | 0 | 0 | 0 | -f $att and -r _ | 
 
| 416 | 0 | 0 | 0 | $1 eq 'int' and $2 =~ m[^(\d+)/.+] |