Elements vs Attributes (2)

Too many attributes make documents hard to read:

    <CUSTOMER LAST_NAME="Smith" FIRST_NAME="Sam" 
    DATE="October 15, 2001" PURCHASE="Tomatoes" 
    PRICE="$1.25" NUMBER="8" />

    <CUSTOMER>
        <NAME>
            <LAST_NAME>Smith</LAST_NAME>
            <FIRST_NAME>Sam</FIRST_NAME>
        </NAME>
        <DATE>October 15, 2001</DATE>
        <ORDERS>
            <ITEM>
                <PRODUCT>Tomatoes</PRODUCT>
                <NUMBER>8</NUMBER>
                <PRICE>$1.25</PRICE>
            </ITEM>
        </ORDERS>
    </CUSTOMER>