from typing import Dict
from typing import Any


def acc_item_1(faker) -> Dict[str, Any]:
    """Returns a dict for an `AccountingItem`."""
    return {
        "description": faker.sentence(nb_words=5),
        "value": 0.7,
        "currency": "€",
        "vat": 3.5,
        "date": faker.date_object(),
    }