group align="char" char=".">
      </colgroup>
      <tr>
        <th></th>
        <th id="a2" axis="expenses">Meals</th>
        <th id="a3" axis="expenses">Hotels</th>
        <th id="a4" axis="expenses">Transport</th>
        <td>subtotals</td>
      </tr>
      <tr>
        <th id="a6" axis="location">San Jose</th>
        <th></th>
        <th></th>
        <th></th>
        <td></td>
      </tr>
      <tr align="char" char=".">
        <td id="a7" axis="date">25-Aug-97</td>
        <td headers="a6 a7