@book{57712,
	author = {SMITH, SCOTT and NOGUEIRA, CELSO},
	title = {PLANO SIMPLES (UM)},
	publisher = {COMPANHIA DAS LETRAS},
	year = {1993},
	address = {SAO PAULO},
	edition = {1 ed.},
	url = {https://www.santoandre.sp.gov.br/pesquisa/con_detalhe.asp?ID=72366&vHistoryNovo=sim}
}