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Across 3. Make something available for somebody to use 5. Using up of food, resources, etc. 8. Divided in two or more parts 10. Recorded as a debt 11. Possessed by somebody 13. Manage to obtain funds 14. Percentage used as a measure of value, charge or cost

Down 1. Italian acronym for value added tax 2. Services rendered by members of the health professions 4. Temporarily without a paid job 5. Obtain something from a number of people 6. Tax charged on certain goods especially if imported 7. Money we receive from work, investments, etc 9. Money saved up for future expenses 12. Get money by working