refactor(UAE VAT 201): break functions
diff --git a/erpnext/regional/report/uae_vat_201/uae_vat_201.py b/erpnext/regional/report/uae_vat_201/uae_vat_201.py
index 758da42..216762b 100644
--- a/erpnext/regional/report/uae_vat_201/uae_vat_201.py
+++ b/erpnext/regional/report/uae_vat_201/uae_vat_201.py
@@ -113,6 +113,7 @@
 				"amount": frappe.format(amount, 'Currency'),
 				"vat_amount": frappe.format(vat, 'Currency'),
 			}
+	amounts_by_emirate = append_emiratewise_expenses(data, emirates, amounts_by_emirate)
 
 	for d, emirate in enumerate(emirates, 97):
 		if emirate in amounts_by_emirate:
@@ -125,6 +126,18 @@
 				frappe.format(0, 'Currency'), frappe.format(0, 'Currency'))
 	return emirates, amounts_by_emirate
 
+def append_emiratewise_expenses(data, emirates, amounts_by_emirate):
+	"""Append emiratewise standard rated expenses and vat."""
+	for d, emirate in enumerate(emirates, 97):
+		if emirate in amounts_by_emirate:
+			amounts_by_emirate[emirate]["no"] = _('1{0}').format(chr(d))
+			amounts_by_emirate[emirate]["legend"] = _('Standard rated supplies in {0}').format(emirate)
+			data.append(amounts_by_emirate[emirate])
+		else:
+			append_data(data, _('1{0}').format(chr(d)),
+				_('Standard rated supplies in {0}').format(emirate),
+				frappe.format(0, 'Currency'), frappe.format(0, 'Currency'))
+	return amounts_by_emirate
 
 def append_vat_on_expenses(data, filters):
 	"""Appends Expenses and All Other Inputs."""
diff --git a/erpnext/regional/united_arab_emirates/utils.py b/erpnext/regional/united_arab_emirates/utils.py
index 7edc2b6..7430db4 100644
--- a/erpnext/regional/united_arab_emirates/utils.py
+++ b/erpnext/regional/united_arab_emirates/utils.py
@@ -123,25 +123,29 @@
 		for tax in doc.get('taxes'):
 			if tax.category not in ("Total", "Valuation and Total"):
 				continue
-
-			dr_or_cr = "credit" if tax.add_deduct_tax == "Add" else "debit"
-			if flt(tax.base_tax_amount_after_discount_amount)  and tax.account_head in tax_accounts:
-				account_currency = get_account_currency(tax.account_head)
-
-				gl_entries.append(doc.get_gl_dict(
-					{
-						"account": tax.account_head,
-						"cost_center": tax.cost_center,
-						"posting_date": doc.posting_date,
-						"against": doc.supplier,
-						dr_or_cr: tax.base_tax_amount_after_discount_amount,
-						dr_or_cr + "_in_account_currency": tax.base_tax_amount_after_discount_amount \
-							if account_currency==doc.company_currency \
-							else tax.tax_amount_after_discount_amount
-					}, account_currency, item=tax)
-				)
+			gl_entries = make_gl_entry(tax, gl_entries, doc, tax_accounts)
 	return gl_entries
 
+def make_gl_entry(tax, gl_entries, doc, tax_accounts):
+	dr_or_cr = "credit" if tax.add_deduct_tax == "Add" else "debit"
+	if flt(tax.base_tax_amount_after_discount_amount)  and tax.account_head in tax_accounts:
+		account_currency = get_account_currency(tax.account_head)
+
+		gl_entries.append(doc.get_gl_dict(
+			{
+				"account": tax.account_head,
+				"cost_center": tax.cost_center,
+				"posting_date": doc.posting_date,
+				"against": doc.supplier,
+				dr_or_cr: tax.base_tax_amount_after_discount_amount,
+				dr_or_cr + "_in_account_currency": tax.base_tax_amount_after_discount_amount \
+					if account_currency==doc.company_currency \
+					else tax.tax_amount_after_discount_amount
+			}, account_currency, item=tax)
+		)
+	return gl_entries
+
+
 def validate_returns(doc, method):
 	"""Standard Rated expenses should not be set when Reverse Charge Applicable is set."""
 	country = frappe.get_cached_value('Company', doc.company, 'country')