The conversation between human and AI assistant.
[|Human|] Extract from the text what are the details needed for a  subledger, or subsidiary ledger. Separate them by a comma.
[|AI|] date the item was purchased, expense incurred, description of the item, original balance, net book value
[|Human|] 
Extract from the text what are the details needed for a  subledger, or subsidiary ledger. Separate them by a comma.