You are right - an example of the input XML would have made this more interesting. I didn't include it because the program is not free and I didn't want to get into a situation where I could be accused of publishing proprietary (or at least fee-based) data in a public forum. Nonetheless, I created an example based on the original input file using fictitious data. The original XML file is much larger of course, but hopefully this will suffice.

<?xml version="1.0" encoding="UTF-8"?>
<NonCashDetails verNo="" year="">
    <Category name="Appliances">
        <Category name="Household (Small)">
            <Item desc="Air Purifier" fmv="11.11" itemNum="120"
                name="Air Purifier" quality="Like New" />
            <Item desc="Air Purifier" fmv="10.01" itemNum="120"
                name="Air Purifier" quality="Minor Wear" />
            <Item desc="Air Purifier" fmv="9.09" itemNum="120"
                name="Air Purifier" quality="Average Wear" />
            <Item desc="Bathroom Scale" fmv="9.01" itemNum="116"
                name="Bathroom Scale" quality="Like New" />
            <Item desc="Bathroom Scale" fmv="7.65" itemNum="116"
                name="Bathroom Scale" quality="Minor Wear" />
            <Item desc="Bathroom Scale" fmv="4.32" itemNum="116"
                name="Bathroom Scale" quality="Average Wear" />
        </Category>
    </Category>
    <Category name="Clothing">
        <Category name="Baby">
            <Category name="Accessories">
                <Item desc="Belt" fmv="1.25" itemNum="238" name="Belt"
                    quality="Like New" />
                <Item desc="Belt" fmv="0.95" itemNum="238" name="Belt"
                    quality="Minor Wear" />
                <Item desc="Belt" fmv="0.73" itemNum="238" name="Belt"
                    quality="Average Wear" />
            </Category>
            <Category name="Activewear">
                <Item desc="Shorts" fmv="2.35" itemNum="249"
                    name="Shorts" quality="Like New" />
                <Item desc="Shorts" fmv="1.58" itemNum="249"
                    name="Shorts" quality="Minor Wear" />
                <Item desc="Shorts" fmv="1.04" itemNum="249"
                    name="Shorts" quality="Average Wear" />
            </Category>
        </Category>
        <Category name="Boy's">
            <Category name="Accessories">
                <Item desc="Backpack/Book Bag" fmv="7.34" itemNum="533
+"
                    name="Backpack/Book Bag" quality="Like New" />
                <Item desc="Backpack/Book Bag" fmv="6.52" itemNum="533
+"
                    name="Backpack/Book Bag" quality="Minor Wear" />
                <Item desc="Backpack/Book Bag" fmv="5.41" itemNum="533
+"
                    name="Backpack/Book Bag" quality="Average Wear" />
            </Category>
        </Category>
    </Category>
</NonCashDetails>
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