Financial Plan for a Business

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Description of Financial Plan for a Business

This workbook contains a financial plan for a business. The main reports are four financial statements: income statement, balance sheet, cash flow statement, and financial ratio report. The model contains detailed backup information in many sectors. Not all of these options are available in the Light and Standard versions. Sales model: revenue and sales units segmented by products & product families, and by geographic locations. Optional annual product support for each product. Optional deferral of revenue and expense during the support term. Optional scenarios: You can specify three scenarios (typically low, medium, high) for sales. Optional sales funnel: Includes qualified leads of varying quality, order backlog, and conversion rates. Optional contracts that are independent of products and product support. Optional deferral and accrual of revenue during the life of each contract. Production model: computes production units and cost of goods based on projected sales and desired inventory levels. Cost of goods is composed of direct material, direct labor, and purchased services. Includes several optional features: Tracks several types of direct labor, with $/hour, hours/prouction unit. Tracks direct labor headcount, labor utilization, and overtime. You can set headcount directly, or specify a target labor utilzation and let the model compute the headcount. Production "learning curve" cost reductions that optionally lower prices ModelSheet is a trademark of ModelSheet Software, LLC page 1 of 33

 Operating expense model: tracks indirect labor expense, facilities expense, admin and other expenses. You explicitly specify expenses in the early quarters. Optional: Computes later direct labor headcount and expense with Cobb-Douglas formulas of the form Headcount or Expense = Constant * Revenue ^ Exponent. Financial expense and tax model: short and long-term debt and interest rates, interest on cash balances, income tax rates and tax loss carried forward. Asset model: includes cash, accounts receivable, inventory units and value (LIFO accounting) by product, debt, asset purchases and depreciation. Liability model: includes accounts payable, short-term debt, leases, long-term loans, and bonds. Equity model: includes paid-in capital, retained earnings, dividends, and internal rate of return. Valuation model: values the business based on the present value of future net income, including a simple income model after the end of model time. The model includes these software features. Time grains in most reports change over time: quarters with annual sums at early times and years later. Excel graphs of key variables. These graphs are integrated into the ModelSheet model from which they get their source data. You can add more graphs, and optionally import them into ModelSheet. This model containas "Features" that can be separately turned on or off in ModelSheet. Not all of these features are avaiable in the Light or Basic versions of this template. Three scenarios for low, medium, and high revenue Sales returns and associated expenses Advanced methods for using revenue to drive heacount and various expenses that include scale effects Annuity bonds with sale date, face value, interest rate, and balloon payments Tagged long-term assets with various depreciation methods (for major assets), and untagged long-term assets Valuation of the company based on its cash flows, including a "tail" cash flow beyond the end of model time, using a specified discount rate, or one computed by the Capital Asset Pricing Model Computation of an internal rate of return (IRR)

Technical Notes Depreciation of long-term assets The model includes three kinds of long-term assets. Tagged assets are major assets that are individually tracked for depreciation purposes. Each asset has a name, initial value, purchase date, depreciation life, salvage value, and its own depreciation schedule. Untagged assets are smaller more numerous assets, such as a personal computer or desk for each employee. These assets are grouped into asset types (hardware, software and equipment/furniture). Depreciation is computed for each asset type using a continuous declining balance formula that goes to zero in the last time period of asset life. Capitalized product development. Internal rate of return The internal rate of return is computed using the adjusted cash flow, augmented by the negative of equity value at the start of the model time range, and optionally including the tail valuation beyond the end of the model time range.

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This Excel workbook was generated by ModelSheet on February 8, 2010, except for this worksheet of comments. Copyright 2009, 2010, 2011 ModelSheet Software, LLC ModelSheet and the ModelSheet logo are registered trademarks of ModelSheet Software, LLC.

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page 3 of 33

Margins
$1 $1 $1 $1 $1 $1 $0 $0 $0 $0 $0
Revenue

Gross Margin

Operating Margin

Net Income
May 2011 Mar 2011 Jan 2011 Feb 2011 Apr 2011 Jun 2011

Liabilities
$1 $1 $1 $1 $1 $1 $0 $0 $0 $0 $0
Accts Payable Short-Term Debt Long-Term Loans Bonds

May 2011

Mar 2011

Dec 2010

Jan 2011

Feb 2011

Apr 2011

Jun 2011

Assets
$1

$1
$1 $1 $1 $1 $0 $0 $0 $0
Mar 2011 May 2011 Jan 2011 Feb 2011 Apr 2011 Jun 2011

Cash

Accts Receivable

Inventory

Long-Term Assets

$0

Equity
$1 $1 $1 $1 $1 $1 $0 $0 $0 $0 $0

Paid-in capital

Retained Earnings

Mar 2011

May 2011

Dec 2010

Jan 2011

Feb 2011

Apr 2011

Jun 2011

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Input Data

Shaded cells are input cells. You can enter data in them. Formulas in shaded cells are starting suggestions. You can overwrite them. Company Name ABC Corp.

Sales Input Data Cost of Goods and Services Indirect Employees Other Operating Expense Financial and Tax Expense Assets Liabilities Equity

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Income Statement

Jan 2011 Revenue Revenue Growth Cost of Goods & Services Gross Margin Gross Margin % Operating Expense Unapplied Direct Labor Operating Margin Operating Margin % Financial Exp Depreciation Income Tax Net Income Return on Sales % Dividend $0 $0 0.0% $0 $0.00 $0 0.0% $0 $0 $0 $0 0.0% $0 $0 $0 0.0% $0 $0.00 $0 0.0% $0 $0 $0 $0 0.0% $0 $0 $0 0.0% $0 $0.00 $0 0.0% $0 $0 $0 $0 0.0% $0 $0 $0 0.0% $0 $0.00 $0 0.0% $0 $0 $0 $0 0.0% $0 $0 $0 0.0% $0 $0.00 $0 0.0% $0 $0 $0 $0 0.0% $0 $0 $0 0.0% $0 $0.00 $0 0.0% $0 $0 $0 $0 0.0% $0 $0 $0 0.0% $0 $0.00 $0 0.0% $0 $0 $0 $0 0.0% $0 $0 Feb 2011 $0 Mar 2011 $0 Apr 2011 $0 May 2011 $0 Jun 2011 $0 2011 $0

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Balance Sheet

2010 Assets Short Term Assets Cash Accounts Receivable Inventory Subtotal Long Term Assets Total Liabilities Short Liabilities Accounts Payable Short Term Debt Deferred Revenue Subtotal Long Liabilities Long Term Loans Bonds Subtotal Total Equity Paid in Capital Retained Earnings Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Jan 2011 Feb 2011 Mar 2011 Apr 2011 May 2011 Jun 2011 2011

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Cash Flow Statement

Jan 2011 Starting Cash Sources of Cash Net Income Deferred Revenue Chg Accts Payable Chg Short-Term Debt Depreciation & Salvage Chg Long-Term Debt Chg Bond Principal Net Stock Issue Total Uses of Cash Chg Accts Receivable Chg Inventory Long-Term Asset Purchases New Cap'd Development Dividend Total Ending Cash Cash Flow Operating Cash Flow $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Feb 2011 $0 Mar 2011 $0 Apr 2011 $0 May 2011 $0 Jun 2011 $0 2011 $0

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Ratio Report

Margin Ratios
Jan 2011 Gross Margin % Operating Margin % Return on Sales % 0.0% 0.0% 0.0% Feb 2011 0.0% 0.0% 0.0% Mar 2011 0.0% 0.0% 0.0% Apr 2011 0.0% 0.0% 0.0% May 2011 0.0% 0.0% 0.0% Jun 2011 0.0% 0.0% 0.0% 2011 0.0% 0.0% 0.0%

Expense Ratios
Mktg Exp Ratio Selling Exp Ratio G&A Exp Ratio 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Liquidity Ratios
Current Ratio Quick Ratio 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Turnover Ratios
Asset Turnover Finished Inventory Turnover (Yr) Revenue / Employee $0 $0 $0 0.00 0.00 0.00 0.00 0.00 $0 0.00 0.00 $0 0.00 0.00 $0 0.00 0.00 $0

Capital Ratios
Return on Assets Return on Equity Debt Ratio 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Sales Detail

Summmary
Jan 2011 Revenue - Products Revenue Growth $0 Feb 2011 $0 Mar 2011 $0 Apr 2011 $0 May 2011 $0 Jun 2011 $0 2011 $0

Summary by Location Summary by Product Summary by Contract Type Sales Detail by Product and Location Prices

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Gross Margin and Cost of Goods
Jan 2011 Revenue Gross Margin Gross Margin % $0 $0 0.0% Feb 2011 $0 $0 0.0% Mar 2011 $0 $0 0.0% Apr 2011 $0 $0 0.0% May 2011 $0 $0 0.0% Jun 2011 $0 $0 0.0% 2011 $0 $0 0.0%

Summary by Location Gross Margin Detail Cost of Goods & Services Direct Cost - Production

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Operating Expense

Summary by Department
Jan 2011 Operating Expense Sales Marketing Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Feb 2011 Mar 2011 Apr 2011 May 2011 Jun 2011 2011

Detail by Cost Type Marketing Expense Facilities Expense Other Operating Expense

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Indirect Labor

Overview by Department
Jan 2011 Employee Count Sales Marketing Total Indirect Labor Expense Sales Marketing Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Feb 2011 Mar 2011 Apr 2011 May 2011 Jun 2011 2011

Labor Detail
Employee Count Employee Expense

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Financial Expense and Income Tax
Financial Expense
Jan 2011 Financial Exp Bad Debt Expense Bad Debt % Net Interest Expense Short Interest %/Yr Long Interest %/Yr Interest Earned %/Yr $0 $0 0.0% $0 0.0% 0.0% 0.0% Feb 2011 $0 $0 0.0% $0 0.0% 0.0% 0.0% Mar 2011 $0 $0 0.0% $0 0.0% 0.0% 0.0% Apr 2011 $0 $0 0.0% $0 0.0% 0.0% 0.0% May 2011 $0 $0 0.0% $0 0.0% 0.0% 0.0% Jun 2011 $0 $0 0.0% $0 0.0% 0.0% 0.0% 2011 $0 $0 0.0% $0 0.0% 0.0% 0.0%

Income Tax
Jan 2011 Taxable Income Income Tax Income Tax Rate Loss Carry Forward $0 $0 0.0% $0 Feb 2011 $0 $0 0.0% $0 Mar 2011 $0 $0 0.0% $0 Apr 2011 $0 $0 0.0% $0 May 2011 $0 $0 0.0% $0 Jun 2011 $0 $0 0.0% $0 2011 $0 $0 0.0% $0

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Asset Detail

Short Term Assets
2010 Starting Cash Ending Cash Cash Target Days Accounts Receivable AR Days - Products Raw Matl Inventory Finished Inventory Value Inventory Detail $0 $0 $0 $0 Jan 2011 $0 $0 30 $0 60.0 $0 $0 Feb 2011 $0 $0 30 $0 60.0 $0 $0 Mar 2011 $0 $0 30 $0 60.0 $0 $0 Apr 2011 $0 $0 30 $0 60.0 $0 $0 May 2011 $0 $0 30 $0 60.0 $0 $0 Jun 2011 $0 $0 30 $0 60.0 $0 $0 2011 $0 $0 30 $0 60.0 $0 $0

Long Term Assets

2010 Long Term Assets Long Asset Purch Depreciation Tagged Assets $0 $0 Jan 2011 $0 $0 $0 Feb 2011 $0 $0 $0 Mar 2011 $0 $0 $0 Apr 2011 $0 $0 $0 May 2011 $0 $0 $0 Jun 2011 $0 $0 $0 2011 $0 $0 $0

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Liability Detail

Short Term Liabilities
2010 Accts Payable Vendor Payables Payroll Payables Taxes Payable Total Accts Payable Days Vendor Payables Payroll Payables Taxes Payable Total Short Term Debt $0 0.0 0.0 0.0 0.0 $0 0.0 0.0 0.0 0.0 $0 0.0 0.0 0.0 0.0 $0 0.0 0.0 0.0 0.0 $0 0.0 0.0 0.0 0.0 $0 0.0 0.0 0.0 0.0 $0 0.0 0.0 0.0 0.0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Jan 2011 Feb 2011 Mar 2011 Apr 2011 May 2011 Jun 2011 2011

Long Term Liabilities

2010 Long Term Loans $0 Jan 2011 $0 Feb 2011 $0 Mar 2011 $0 Apr 2011 $0 May 2011 $0 Jun 2011 $0 2011 $0

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1 Equity Detail

2010 Equity Paid in Capital Retained Earnings Total Net Stock Issue Dividend $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Jan 2011 Feb 2011 Mar 2011 Apr 2011 May 2011 Jun 2011 2011

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1

Variable Accts_Pay_Days Accts_Pay_Targ_Days Accts_Payable Accts_Payable_Init Accts_Rec_Days_Prod Accts_Rec_Prod_Init Accts_Receivable Asset_Turnover Assets Display As Accts Payable Days Accts Pay Targ Days Accts Payable Initial Accts Payable AR Days - Products Initial AR - Products Accounts Receivable Asset Turnover Assets Global Global Assets.Short.Cash Assets.Short.AcctsRec Assets.Short.Inventory Assets.Long Bad_Debt_Exp Bad_Debt_pct Balance_Check Cash Cash_Flow Cash_Flow_Check Cash_Flow_Equity Cash_Flow_Expect_Fut Cash_Flow_Oper Cash_Initial Cash_No_Short_Debt Cash_Sources Bad Debt Expense Bad Debt % Balance Check Ending Cash Cash Flow Cash Flow Check Equity Cash Flow Cash Flow Expect Factor Future Operating Cash Flow Initial Cash Cash No Short Debt Sources of Cash Global Cash_Sources.Deferred_Revenue Cash_Sources.Net_Income Cash_Sources.Chg_Accts_Payable Cash_Sources.Chg_Short_Term_Debt Cash_Sources.Depreciation_and_Salvage Cash_Sources.Chg_Long_Term_Debt Cash_Sources.Chg_Bond_Principal Cash_Sources.Net_Stock_Issue Cash_Starting Cash_Targ_Days Cash_Uses Starting Cash Cash Target Days Uses of Cash Global Global Cash_Uses.Chg_Accts_Receivable Cash_Uses.Chg_Inventory Cash_Uses.New_Cap_d_Development Cash_Uses.Dividend Cash_Uses.Long_Term_Asset_Purchases Chg_Accts_Pay Chg_Accts_Rec Chg_Bond_Principal Chg_Bond_Principal_short Chg_Inventory Chg_Long_Debt Chg_Short_Debt Company_Name Contracts_Term_Yr Cost_of_Goods_n_Svcs Cost_of_Goods_Prod Current_Ratio Debt_Ratio Depreciation Depts_plt Dir_Labor_Cost_per_U_Sup_Yr_In Dir_Labor_Cost_U_Prod_In Chg Accts Pay Chg Accts Rec Chg Bond Principal Chg Bond Principal Chg Inventory Chg Long Debt Chg Short Debt Company Name Term (Yr) Cost of Goods & Services Cost of Goods - Products Current Ratio Debt Ratio Depreciation Depts Direct Labor Cost / U / Yr Direct Labor Cost / U Products, Dir_Cost_Types, Sales_Locations Products, Dir_Cost_Types, Sales_Locations Global Global Global Depts Products Products, Dir_Cost_Types.Dir_Labor Products, Dir_Cost_Types Data: Cost_of_Goods_Prod+0+0 Data: Direct_Cost_per_U_Prod*Sales_Units_Prod Roll-up: if(Liabilities["Liabilities.Short"]=0, 0, Assets["Assets.Short"]/Liabilities["Liabilities.Short"]) Roll-up: if(Assets=0, 0, Liabilities/Assets) Data: 0+Tagged_Asset_Depr+0 Data: diminfo("Depts", 7, ", ") Data: preve(0) Data: 0 Data: preve(0)*1 Roll-up: ifm(isleafd("Products"), sum(rangedru("Dir_Cost_Types")), if(Prodn_Units=0, 0, Cost_of_Goods_Prod/Prodn_Units)) Data: 0*max(0, 0*0/periods_per("year")-0) Data: if(0*0=0, 0, 0/0*periods_per("year")/0) Roll-up: preve(0) Data: Dir_Matl_U_per_Prodn_U*Dir_Matl_Cost_per_DM_U_Prod Roll-up: rollup(true, if(Prodn_Units=0, 0, Cost_of_Goods_Prod/Prodn_Units), "Dir_Matl_Types", rollup(sum), "Products", if(Prodn_Units=0, 0, Cost_of_Goods_Prod["Dir_Cost_Types.Dir_Material"]/Prodn_Units)) Data: preve(1)*1["Dir_Cost_Types.Dir_Material"] Data: matmult(Dir_Matl_U_per_Prodn_U, Prodn_Units, "Products") Data: preve(0)*1["Dir_Cost_Types.Dir_Overhead"] Roll-up: rollup(true, if(Prodn_Units=0, 0, Cost_of_Goods_Prod/Prodn_Units), "Products", if(Prodn_Units=0, 0, Cost_of_Goods_Prod/Prodn_Units), "Dir_Cost_Types", sum(rangedru("Dir_Cost_Types"))) Data: Direct_Cost_Prod+0+0 Global Global Bonds Bonds Global Global Global Data: ifm(Time<=0.001, Cash_Initial-first(Short_Debt), prev(Cash)-prev(Short_Debt)+Revenue_Prod+0+0-Cost_of_Goods_n_Svcs-Operating_Exp-Dir_Labor_Unapplied_Prod-Financial_Exp-Income_Tax+Chg_Accts_Pay+Tagged_Asset_Salvage_CF+Chg_Long_Debt+0-prev(0)+Net_Stock_Issue-Chg_Accts_Rec-Chg_Inventory-Long_Asset_Purch-0-Dividend) Data: 0-0+0-0 Data: Net_Income Data: Chg_Accts_Pay Data: Chg_Short_Debt Data: Depreciation+Tagged_Asset_Salvage_CF Data: Chg_Long_Debt Data: Chg_Bond_Principal Data: Net_Stock_Issue Data: prev(Cash) Data: preve(30) Data: Chg_Accts_Rec Data: Chg_Inventory Data: 0 Data: Dividend Data: Long_Asset_Purch Data: Accts_Payable-prev(Accts_Payable) Data: Accts_Receivable-prev(Accts_Receivable) Data: 0-preve(0, 0) Data: Chg_Bond_Principal Data: Inventory_FG-prev(Inventory_FG)+Inventory_Raw_Matl-prev(Inventory_Raw_Matl) Data: Long_Loans-prev(Long_Loans) Data: Short_Debt-prev(Short_Debt) Global Global Global Global Global Global Global Global Global Data: ifm(Time<=0.001, Accts_Rec_Prod_Init+0+0, (Accts_Rec_Days_Prod*Revenue_Prod+0*0+0*0)*periods_per("day")) Roll-up: if(Assets=0, 0, Revenue/Assets) Data: Cash Data: Accts_Receivable Data: Inventory_FG+Inventory_Raw_Matl Data: Long_Assets Data: Bad_Debt_pct*Accts_Receivable Data: preve(0) Data: Assets-Liabilities-Equity Data: Cash_No_Short_Debt+Short_Debt Data: Cash-Cash_Starting Data: Cash_Starting+Cash_Sources-Cash_Uses-Cash Data: Cash_Flow+Dividend-Net_Stock_Issue Data: nexte(1)*0^(1/periods_per("year")) Data: Cash_Flow+Dividend-Net_Stock_Issue-Chg_Long_Debt-0+prev(0) Global Data: preve(60) Dimension Index Accts_Pay_Type Accts_Pay_Type Accts_Pay_Type Formula / Data Roll-up: if(Revenue=0, 0, Accts_Payable/periods_per("day")/Revenue) Data: preve(30) Data: ifm(Time<=0.001, Accts_Payable_Init, Accts_Pay_Targ_Days*periods_per("day")*Purchases_Short_Term)

Dir_Labor_Unapplied_Prod Dir_Labor_Util_pct_Prod Dir_Matl_Cost_per_DM_U_Prod Dir_Matl_Cost_per_U_Prod

Unapplied Direct Labor Direct Labor Utilization % Dir Matl Cost / DM Unit Direct Material Cost / U

Dir_Labor_Types_Prod Dir_Labor_Types_Prod Dir_Matl_Types Products, Dir_Matl_Types

Dir_Matl_U_per_Prodn_U Dir_Matl_U_Used_Prod Dir_OH_Cost_per_U_Prod_In

Dir Matl U / Prodn U Dir Matl Units Used Direct Overhead / U

Products, Dir_Matl_Types Dir_Matl_Types Products

Direct_Cost

Direct Cost

Products, Dir_Cost_Types

Direct_Cost_per_U_Prod

Direct Cost / U

Products, Dir_Cost_Types.Dir_Labor Products, Dir_Cost_Types.Dir_Overhead Products, Dir_Cost_Types.Dir_Material Products, Dir_Cost_Types

Data: 0 Data: Dir_OH_Cost_per_U_Prod_In Data: Dir_Matl_Cost_per_U_Prod Data: preve(0)*1 Roll-up: rollup(true, if(Prodn_Units=0, 0, Direct_Cost_Prod/Prodn_Units), "Dir_Cost_Types", rollup(sum), "Products", if(Prodn_Units=0, 0, Direct_Cost_Prod/Prodn_Units)) Data: sum(ranged("Dir_Cost_Types", Direct_Cost_per_U_Prod))*Prodn_Units Data: prev(Discount_Factor)*(1+Discount_Rate) Data: if("Direct"="Direct", (1+Discount_Rate_Direct_Yr)^(1/periods_per("year"))-1, if("Direct"="CAPM", (1+(0+0*0)*(1-Debt_Ratio)+Interest_Rate_Long_Yr*(1-Income_Tax_Rate)*Debt_Ratio)^(1/periods_per("year"))-1, 0)) Data: preve(0) Data: ifm(Time<=2.51, 0, ifm(mod(month(current_date(1)), 3)>0, 0, 0.50*preve(0, Dividend)+0.50*max(0, preve(0, Cash, 0.25, "year")-2000-(0.25+0.5*Revenue_Growth)*preve(0, Revenue, 0.25, "year")))) Data: Employee_Bonus_pct*Wage_Expense Data: preve(0) Data: 0.5*round(2*Employee_Count1_K_off, 0) Data: if(Time<0.001+1/periods_per("year"), 0, preve(0)*ifm(or(diminfo("Depts", 0)="Marketing", diminfo("Depts", 0)="Sales"), if(preve(0, Revenue_Orders["Products", "Sales_Locations"])=0, 1, Revenue_Orders["Products", "Sales_Locations"]/preve(0, Revenue_Orders["Products", "Sales_Locations"])), if(preve(0, Revenue["Products", "Sales_Locations"])=0, 1, Revenue["Products", "Sales_Locations"]/preve(0, Revenue["Products", "Sales_Locations"])))) Roll-up: if(Revenue=0, 0, 1000*Employee_Count/Revenue) Data: Per_Employee_Exp_Yr*Employee_Count/periods_per("year") Data: Paid_In_Capital Data: Retained_Earnings Data: preve(0) Data: (Office_Rent_Rate_Yr+Office_Utilities_Rate_Yr+Office_Maint_Rate_Yr)*Office_Space_per_Person*Employee_Count/periods_per("year")+Facil_Other_Exp_Yr/periods_per("year") Data: Bad_Debt_Exp+Interest_Exp_Net Data: if(Revenue=0, 0, Gen_Admin_Exp/Revenue) Data: Gen_Admin_Exp_K_Off Data: ifm(Time<=0.001+1/periods_per("year"), 0, preve(0)*if(preve(0, Revenue["Sales_Locations"])=0, 1, Revenue["Sales_Locations"]/preve(0, Revenue["Sales_Locations"]))) Data: Gross_Margin_Prod+0+0 Roll-up: if(Revenue=0, 0, Gross_Margin/Revenue) Data: Revenue_Prod-Cost_of_Goods_Prod Roll-up: if(Revenue_Prod=0, 0, Gross_Margin_Prod/Revenue_Prod) Data: Income_Tax_Rate*Taxable_Income Data: preve(0) Data: (Wage_Expense+Employee_Bonus)*(1+Wage_Tax_pct)+Wage_Expense*Wage_Benefits_pct+if(diminfo("Depts", 0)="Sales", if(Wage_Expense>0, var(Sales_Commission)*Employee_Count*Wage_Average/Wage_Expense["Depts.Sales", "Job_Levels"]*(1+Wage_Tax_pct), 0), 0) Data: ((1+Interest_Rate_Short_Yr)^(1/periods_per("year"))-1)*prev(Short_Debt)+((1+Interest_Rate_Long_Yr)^(1/periods_per("year"))-1)*Long_Loans+0-((1+Interest_Rate_Earned_Cash_Yr)^(1/periods_per("year"))-1)*Cash_Starting Data: preve(0) Data: preve(0) Data: preve(0) Data: ifm(Time<=0.001, Inventory_FG_Init, prev(Inventory_FG)+Direct_Cost_Prod-Cost_of_Goods_Prod)

Direct_Cost_Prod Discount_Factor Discount_Rate Discount_Rate_Direct_Yr Dividend Employee_Bonus Employee_Bonus_pct Employee_Count Employee_Count1_K_off Employee_per_RevM Employee_Rel_Exp Equity

Direct Cost - Products Discount Factor Discount Rate Discount %/Yr, Direct Dividend Employee Bonus Employee Bonus % Employee Count Employee Count Employees/Rev Million Employee Rel Exp Equity

Products, Dir_Cost_Types Global Global Global Global Depts, Job_Levels Depts, Job_Levels Depts, Job_Levels Depts, Job_Levels Depts, Job_Levels Depts, Empl_Rel_Exp_Type Equity.PaidinCap Equity.RetainedEarnings

Facil_Other_Exp_Yr Facil_Util_Exp Financial_Exp G_A_Exp_Ratio Gen_Admin_Exp Gen_Admin_Exp_K_off Gross_Margin Gross_Margin_pct Gross_Margin_Prod Gross_Margin_Prod_pct Income_Tax Income_Tax_Rate Indir_Labor_Exp Interest_Exp_Net Interest_Rate_Earned_Cash_Yr Interest_Rate_Long_Yr Interest_Rate_Short_Yr Inventory_FG Inventory_FG_Init Inventory_FG_Targ_Days

Other Facil Exp/Yr Facilities & Utilities Exp Financial Exp G&A Exp Ratio Gen & Admin Exp Gen & Admin Exp Gross Margin Gross Margin % Gross Margin - Products Gross Margin % - Products Income Tax Income Tax Rate Indirect Labor Expense Net Interest Expense Interest Earned %/Yr Long Interest %/Yr Short Interest %/Yr Finished Inventory Value Initial FG Inventory FG Inventory Targ Days

Global Depts Global Global Depts, GA_Exp Depts, GA_Exp Sales_Locations Sales_Locations Products, Sales_Locations Products, Sales_Locations Global Global Depts, Job_Levels Global Global Global Global Products

Products

Data: preve(30) Roll-up: if(sum(rangedru("Products", Cost_of_Goods_n_Svcs))=0, 0, sumproduct(rangedru("Products", Inventory_FG_Targ_Days), rangedru("Products", Cost_of_Goods_n_Svcs))/sum(rangedru("Products", Cost_of_Goods_n_Svcs))) Roll-up: if(Inventory_FG=0, 0, periods_per("year")*Cost_of_Goods_n_Svcs/Inventory_FG) Data: ifm(Time<=0.001, Inventory_FG_Units_Init, prev(Inventory_FG_Units)+Prodn_Units-Sales_Units_Prod)

Inventory_FG_Turnover_Yr Inventory_FG_Units Inventory_FG_Units_Init Inventory_Raw_Matl Inventory_Raw_Matl_Init Inventory_Raw_Matl_U Inventory_Raw_Matl_U_Init Inventory_Raw_Targ_Days Liabilities

Finished Inventory Turnover (Yr) Finished Inventory (U) Initial FG Inventory U Raw Matl Inventory Initial Raw Inventory Raw Matl Inventory Units Initial Raw Matl Units Raw Inventory Targ Days Liabilities

Products Products

Dir_Matl_Types Dir_Matl_Types Dir_Matl_Types

Data: Inventory_Raw_Matl_U*Dir_Matl_Cost_per_DM_U_Prod Data: Inventory_Raw_Matl_U_Init*Dir_Matl_Cost_per_U_Prod Data: ifm(current_date(1)<model_date(1), Inventory_Raw_Matl_U_Init, prev(Inventory_Raw_Matl_U)+Purch_Raw_Matl_U-matmult(Dir_Matl_U_per_Prodn_U, Prodn_Units, "Products"))

Dir_Matl_Types Liabilities.Long.Bonds Liabilities.Short.Deferred_Revenue Liabilities.Short.ShortDebt Liabilities.Long.Long_Term_Loans Liabilities.Short.AcctsPay

Data: preve(30) Data: 0 Data: 0+0 Data: Short_Debt Data: Long_Loans Data: Accts_Payable Data: 0+Tagged_Asset_Purch Data: 0+Tagged_Assets+0 Data: preve(0) Data: prev(Loss_Forward)-(Operating_Margin-Depreciation-Financial_Exp)+Taxable_Income Data: if(Revenue=0, 0, Operating_Exp["Depts.Marketing"]/Revenue) Data: Operating_Exp["Depts.Marketing"] Data: Operating_Margin-Depreciation-Financial_Exp-Income_Tax Data: 0 Data: Net_Stock_Issue Data: preve(0) Data: preve(0) Data: preve(0)

Long_Asset_Purch Long_Assets Long_Loans Loss_Forward Mktg_Exp_Ratio Mktg_Expense Net_Income Net_Stock_Issue Net_Stock_Issue_short Office_Maint_Rate_Yr Office_Rent_Rate_Yr Office_Space_per_Person

Long Asset Purch Long Term Assets Long Term Loans Loss Carry Forward Mktg Exp Ratio Mktg Expense Net Income Net Stock Issue Net Stock Issue Maint ($/sqft/Yr) Rent ($/sqft/Yr) Space (Sqft/Person)

Global Global Global Global Global Global Global Global Global Global Global Global

Office_Utilities_Rate_Yr Oper_Exp_Ratio Operating_Exp

Utilities ($/sqft/Yr) Oper Exp Ratio Operating Expense

Global Global Depts, OpExpType.Indir_Labor_Exp Depts, OpExpType.Programs Depts, OpExpType.Employee_Rel_Exp Depts, OpExpType.Facil_Util_Exp Depts, OpExpType.Gen_Admin_Exp Depts, OpExpType.Dept_Exp_Accts

Data: preve(0) Data: Operating_Exp["Depts", "OpExpType"]/Revenue Data: Indir_Labor_Exp-if(diminfo("Depts", 0)="Engineering", var(0), 0) Data: var(if(diminfo("Depts", 0)="Marketing", 0, if(diminfo("Depts", 0)="Operations", 0, 0))) Data: Employee_Rel_Exp-if(diminfo("Depts", 0)="Engineering", var(0), 0) Data: Facil_Util_Exp-if(diminfo("Depts", 0)="Engineering", var(0), 0) Data: Gen_Admin_Exp+0-if(diminfo("Depts", 0)="Engineering", var(0), 0) Data: var(0) Data: Gross_Margin-Operating_Exp-Dir_Labor_Unapplied_Prod Roll-up: if(Revenue=0, 0, Operating_Margin/Revenue) Data: preve(0, Paid_In_Capital)+Net_Stock_Issue Data: preve(0) Roll-up: ifm(isleafd("Depts"), sum(rangedru("Empl_Rel_Exp_Type")), if(Employee_Count=0, average(rangedru("Depts")), Employee_Rel_Exp*periods_per("year")/Employee_Count)) Data: (1-Price_Discount_pct_Prod)*Price_List_Prod Roll-up: if(Sales_Units_Prod=0, 0, Revenue/Sales_Units_Prod) Data: preve(0) Roll-up: if(Rev_at_List_Price_Prod=0, 0, 1-Revenue_Prod/Rev_at_List_Price_Prod) Data: preve(1)-preve(1)*0+preve(1)*0*1 Roll-up: if(Sales_Units_Prod=0, 0, Rev_at_List_Price_Prod/Sales_Units_Prod) Data: Sales_Units_Prod+Sales_Units_Prod*Inventory_FG_Targ_Days*periods_per("day")-prev(Inventory_FG_Units) Data: diminfo("Products", 7, ", ") Data: Dir_Matl_Cost_per_DM_U_Prod*0*(Purch_Raw_Matl_U/0)^1 Data: if(prev(Inventory_Raw_Matl_U)-Dir_Matl_U_Used_Prod>=nexte(Purch_Raw_Matl_U_Needs, Purch_Raw_Matl_U_Needs), 0, max(0, nexte(Purch_Raw_Matl_U_Needs, Purch_Raw_Matl_U_Needs)-prev(Inventory_Raw_Matl_U))) Data: Dir_Matl_U_Used_Prod*(1+Inventory_Raw_Targ_Days*periods_per("day")) Data: Income_Tax Data: Direct_Cost["Dir_Cost_Types.Dir_Labor"]+Indir_Labor_Exp Data: Direct_Cost["Dir_Cost_Types.Dir_Material"]+Direct_Cost["Dir_Cost_Types.Dir_Overhead"]+Employee_Rel_Exp+Long_Asset_Purch+Facil_Util_Exp Roll-up: if(Liabilities["Liabilities.Short"]=0, 0, (Assets["Assets.Short"]-Assets["Assets.Short.Inventory"])/Liabilities["Liabilities.Short"]) Data: ifm(Time<=0.001, Assets-Liabilities-Paid_In_Capital, prev(Retained_Earnings)+Net_Income-Dividend) Data: ifm(Time<0.99, 0, if(Assets=0, 0, sum(ranget(Net_Income, date(year(current_date(1))-1, month(current_date(1)), day(current_date(1))+1), current_date(1)))/Assets)) Data: ifm(Time<0.99, 0, if(Equity=0, 0, sum(ranget(Net_Income, date(year(current_date(1))-1, month(current_date(1)), day(current_date(1))+1), current_date(1)))/Equity)) Roll-up: if(Revenue=0, 0, Net_Income/Revenue) Data: Price_List_Prod*Sales_Units_Prod Data: Revenue_Prod+0+0 Roll-up: ifm(length(ranget(Time, model_date(1, periods_per("year")), model_date(2)-1))<2, " ", if(isnumber(match(0, ranget(Revenue, model_date(1, periods_per("year")), model_date(2)-1), 0)), " ", logest(1, 1, true, ranget(Revenue, model_date(1, periods_per("year")), model_date(2)-1), ranget(Time, model_date(1, periods_per("year")), model_date(2)-1))-1)) Roll-up: preve(" ", if(Revenue=0, 0, next(Revenue)/Revenue-1)) Roll-up: preve(" ", if(Revenue=0, " ", next(Revenue)/Revenue-1)) Data: Revenue_Prod+0+0 Roll-up: if(Employee_Count=0, 0, periods_per("year")*Revenue/Employee_Count) Data: (1-Price_Discount_pct_Prod)*Price_List_Prod*Sales_Units_Prod Roll-up: preve(" ", if(Revenue_Prod=0, 0, next(Revenue_Prod)/Revenue_Prod-1)) Roll-up: preve(" ", if(Revenue_Prod=0, " ", next(Revenue_Prod)/Revenue_Prod-1)) Data: preve(0) Data: preve(1) Data: Sales_Commis_Rate*Sales_Commis_Rev_Share*Revenue_Orders Data: 2*preve(0)-preve(preve(0), Sales_Unit_Gr_Prod_Yr_Sc1x, 2) Roll-up: preve(" ", if(Sales_Units_Prod=0, 0, next(Sales_Units_Prod)/Sales_Units_Prod-1)) Roll-up: preve(" ", if(Sales_Units_Prod=0, " ", next(Sales_Units_Prod)/Sales_Units_Prod-1)) Data: (1+if(1=1, Sales_Unit_Gr_Prod_Yr_Sc1x, if(1=2, 0, if(1=3, 0, 0))))^(1/periods_per("year"))-1 Data: if(Sales_Units_RoundQ, round(0+if(1=1, Sales_Units_Prod_Sc1x, if(1=2, 0, if(1=3, 0, 0))), 0), 0+if(1=1, Sales_Units_Prod_Sc1x, if(1=2, 0, if(1=3, 0, 0)))) Data: (1+Sales_Unit_Growth_Prod_In)*preve(0, Sales_Units_Prod_Sc1x) Data: TRUE Data: if(Revenue=0, 0, Operating_Exp["Depts.Sales"]/Revenue) Data: ifm(Time<=0.001, 0, max(0, Cash_Targ_Days*periods_per("day")*Revenue_Orders-Cash_No_Short_Debt)) Data:
if(Tagged_Asset_Depr_Period<=0, 0, if(Tagged_Asset_Depr_Method="None", 0, if(Tagged_Asset_Depr_Method="SYD", syd(Tagged_Asset_Init_Value, Tagged_Asset_Salvage_Value, Tagged_Asset_Life_Depr_Yr*periods_per("year"), Tagged_Asset_Depr_Period), min(preve(0, Tagged_Assets)-Tagged_Asset_Salvage_Value, max(sln(Tagged_Asset_Init_Value, Tagged_Asset_Salvage_Value, Tagged_Asset_Life_Depr_Yr*periods_per("year")))), if(Tagged_Asset_Depr_Method="DDB", ddb(Tagged_Asset_Init_Value, Tagged_Asset_Salvage_Value, Tagged_Asset_Life_Depr_Yr*periods_per("year"), Tagged_Asset_Depr_Period), sln(Tagged_Asset_Init_Value, Tagged_Asset_Salvage_Value, Tagged_Asset_Life_Depr_Yr*periods_per("year"))))))

Operating_Margin Operating_Margin_pct Paid_In_Capital Per_Employee_Exp_Yr

Operating Margin Operating Margin % Paid in Capital Per Employee Exp/Yr

Global Global Global Depts, Empl_Rel_Exp_Type

Price_Average_Prod

Average Prod Price

Products, Sales_Locations

Price_Discount_pct_Prod

Discount % - Products

Products, Sales_Locations

Price_List_Prod

List Price - Products

Products

Prodn_Units Products_plt Purch_Raw_Matl Purch_Raw_Matl_U Purch_Raw_Matl_U_Needs Purchases_Short_Term

Production Units Products Purchases Raw Matl Purchases Raw Matl U Purch Raw Matl Needs Purchases

Products Products Dir_Matl_Types Dir_Matl_Types Dir_Matl_Types Accts_Pay_Type.Tax_Pay Accts_Pay_Type.Payroll_Pay Accts_Pay_Type.Vendor_Pay

Quick_Ratio Retained_Earnings Return_on_Assets Return_on_Equity Return_on_Sales_pct Rev_at_List_Price_Prod Revenue Revenue_CAGR Revenue_Growth Revenue_Growth_display Revenue_Orders Revenue_per_Employee Revenue_Prod Revenue_Prod_Growth Revenue_Prod_Growth_display Sales_Commis_Rate Sales_Commis_Rev_Share Sales_Commission Sales_Unit_Gr_Prod_Yr_Sc1x Sales_Unit_Growth_Prod Sales_Unit_Growth_Prod_display Sales_Unit_Growth_Prod_In Sales_Units_Prod Sales_Units_Prod_Sc1x Sales_Units_RoundQ Selling_Exp_Ratio Short_Debt Tagged_Asset_Depr Tagged_Asset_Depr_Method Tagged_Asset_Depr_Period Tagged_Asset_Init_Value Tagged_Asset_Life_Depr_Period Tagged_Asset_Life_Depr_Yr Tagged_Asset_Life_Phys_Period Tagged_Asset_Life_Phys_Yr Tagged_Asset_Name Tagged_Asset_Purch

Quick Ratio Retained Earnings Return on Assets Return on Equity Return on Sales % Revenue at List Price - Products Revenue Revenue CAGR (ex Yr1) Revenue Growth Revenue Growth Revenue (non-deferred) Revenue / Employee Revenue - Products Revenue Growth - Products Revenue Growth - Products Sales Commis Rate Commis Rev Share Sales Commission Sales Unit Gr/Yr, Prods Sales Unit Growth - Product Sales Unit Growth - Product Product Sales Unit Growth Sales Units - Products Sales Units, Products Round Sales Units? Selling Exp Ratio Short Term Debt Depreciation Depr Method Deprec Period Initial Value Deprec Life (periods) Depr Life (Yr) Physical Life (period) Physical Life (Yr) Asset Name Tagged Asset Purch

Global Global Global Global Global Products, Sales_Locations Sales_Locations Sales_Locations Sales_Locations Sales_Locations Sales_Locations Depts Products, Sales_Locations Products, Sales_Locations Products, Sales_Locations Global Global Global Products, Sales_Locations Products, Sales_Locations Products, Sales_Locations Products, Sales_Locations Products, Sales_Locations Products, Sales_Locations Global Global Global Asset_Tags

Asset_Tags

Data: if(var(Tagged_Asset_Purch_Date<=addperiods(current_date(-1), -Tagged_Asset_Life_Depr_Period)), -2, if(var(current_date(-1)<=Tagged_Asset_Purch_Date), if(var(Tagged_Asset_Purch_Date<=current_date(1)), 0, -1), preve(-1)+1))

Asset_Tags

Data: round(periods_per("year")*Tagged_Asset_Life_Depr_Yr, 0)

Asset_Tags Asset_Tags

Data: round(periods_per("year")*Tagged_Asset_Life_Phys_Yr, 0) Data: Tagged_Asset_Life_Depr_Yr

Asset_Tags

Data: if(and(current_date(-1)<=Tagged_Asset_Purch_Date, Tagged_Asset_Purch_Date<=current_date(1)), Tagged_Asset_Init_Value, 0)

Tagged_Asset_Purch_Date Tagged_Asset_Salvage_CF Tagged_Asset_Salvage_Value Tagged_Assets Taxable_Income Time Time_Period Untagged_Asset_Purch_Lagged Wage_Average

Purch Date Asset Salvage CF Salvage Value Tagged Assets Taxable Income Time Time Period Untagged Asset Purch Lagged Average Wage

Asset_Tags Asset_Tags

Data: model_date(2) Data: if(var(and(addperiods(current_date(-1), -Tagged_Asset_Life_Phys_Period)<=Tagged_Asset_Purch_Date, Tagged_Asset_Purch_Date<addperiods(current_date(-1), 1-Tagged_Asset_Life_Phys_Period))), Tagged_Asset_Salvage_Value, 0)

Asset_Tags Global Global Global Untagged_Asset_Type Depts, Job_Levels

Data: if(Tagged_Asset_Depr_Period=-1, 0, if(Tagged_Asset_Depr_Period=0, Tagged_Asset_Init_Value, preve(0)-Tagged_Asset_Depr))-Tagged_Asset_Salvage_CF Data: max(0, Operating_Margin-Depreciation-Financial_Exp-prev(Loss_Forward)) Data: prev(Time)+1/periods_per("year") Data: round(Time*periods_per("year"), 0) Data: if(round(0, 0)<=8, if(round(0, 0)<=4, if(round(0, 0)<=2, if(round(0, 0)=1, preve(0, 0, 1, "year"), preve(0, 0, 2, "year")), if(round(0, 0)=3, preve(0, 0, 3, "year"), preve(0, 0, 4, "year"))), if(round(0, 0)<=6, if(round(0, 0)=5, preve(0, 0, 5, "year"), preve(0, 0, 6, "year")), if(round(0, 0)=7, preve(0, 0, 7, "year"), preve(0, 0, 8, "year")))), preve(0, 0, 9, "year")) Data: if(Time<0.001+1/periods_per("year"), Wage_Average_Initial_Yr/periods_per("year"), (1+Wage_incr_period_pct)*preve(0, Wage_Average)) Roll-up: if(Employee_Count=0, 0, Wage_Expense/Employee_Count)

Wage_Average_Initial_Yr Wage_Benefits_pct Wage_Expense Wage_Incr_AnnualQ Wage_Incr_pct Wage_incr_period_pct Wage_Tax_pct

Initial Avg Wage/Yr Wage Benefits % Wage Expense Wage Increase Yr? Wage increase % Wage increase period % Wage Tax % Global Depts, Job_Levels Global Global Global Global Data: preve(0.15) Data: Employee_Count*Wage_Average Data: true Data: preve(0) Data: if(Wage_Incr_AnnualQ, (1+Wage_Incr_pct)^(1/periods_per("year"))-1, Wage_Incr_pct) Data: preve(0.10)

ABC Corp. 1/1/2011 to 6/30/2011, Scenario 1

Model Start Variable Accts_Pay_Days Accts_Pay_Targ_Days Accts_Payable Accts_Payable_Init Accts_Rec_Days_Prod Display Label Accts Payable Days Accts Pay Targ Days Accts Payable Initial Accts Payable AR Days - Products 1/1/2011 Comment The amount of accounts payables at the end of a time period measured as a number of days of revenue The amount of accounts payables at the end of a time period expressed as a target number of days of revenue. Used to compute payables. The amount of accounts payable balance at the end of a time period. Purchases of raw inventory are assumed purchased on a cash basis. Value of accounts payable at the start of model time, segmented by payables type The estimated amount of accounts receivable from sale of products, at the end of a time period, expressed as a number of days of revenue. Used to compute accounts receivable. Initial value of accounts receivable from sale of products, at the beginning of model time The estimated amount of accounts receivable at the end of a time period. Product sales generate accounts receivable; support and contract sales do not (assuming they are included in the model). The ratio (revenue for each time period)/ (assets at the end of each time period) The total assets of the company at the end of each time period The amount of bad debt expense in each accounting period. Bad debt expense expressed as a percent of accounts receivable, for each time period A checksum. Equals Assets - Liabilities - Equity, which must be zero if assets, liabilities and equity are accounted for correctly Cash balance at the end of each accounting period Change in cash balance by time period A checksum for cash flow. Equals starting cash balance + sources of cash - uses of cash ending cash balance, which must be zero if cash flows are accounted for correctly. Equity cash flow at the end of each accounting period adjusted to cancel out non-equity transactions (such as changes in short and long term debt and bonds) The future cumulative product of the annualized cash flow expectation factor (expected cash flow)/(plan cash flow), for each time period. The factor for the last time period applies to the entire tail cash flow after the end of model time. Operating cash flow by time period; that is, cash flow adjusted to cancel out capital transactions (dividends, sale of stock, changes in debt). Includes short-term debt transactions, but not long-term debt. Initial cash balance at the start of model time Cash balance that would be at the end of each accounting period if the company ends the period with no short term debt. Cash receipts and total direct cost are used here (not revenue and cost of goods and services). This amount is computed, then the policy for determining the amount of short term debt is applied, then the period-ending cash balance can be computed. Total sources of cash, by time period The amount of cash on hand a the start of each time period The target for cash balance at the end of each accounting period, expressed as a number of days of revenue. This is the key parameter in the policy for determining the level of short-term debt to be carried a the end of each accounting period.

Accts_Rec_Prod_Init Accts_Receivable

Initial AR - Products Accounts Receivable

Asset_Turnover Assets Bad_Debt_Exp Bad_Debt_pct Balance_Check Cash Cash_Flow Cash_Flow_Check

Asset Turnover Assets Bad Debt Expense Bad Debt % Balance Check Ending Cash Cash Flow Cash Flow Check

Cash_Flow_Equity Cash_Flow_Expect_Fut

Equity Cash Flow Cash Flow Expect Factor Future

Cash_Flow_Oper

Operating Cash Flow

Cash_Initial Cash_No_Short_Debt

Initial Cash Cash No Short Debt

Cash_Sources Cash_Starting Cash_Targ_Days

Sources of Cash Starting Cash Cash Target Days

Cash_Uses Chg_Accts_Pay

Uses of Cash Chg Accts Pay

Total uses of cash, by time period Change in accounts payable from the previous period. The model has a variable for this because (a) this amount will be displayed in the cash flow statement worksheet, and (b) this amount is used in several formulas so it is convenient to store it in a variable. Change in accounts receivable from the previous period. The model has a variable for this because (a) this amount will be displayed in the cash flow statement worksheet, and (b) this amount is used in several formulas so it is convenient to store it in a variable. Change in Bond principal from the previous period. The model has a variable for this because (a) this amount will be displayed in the cash flow statement worksheet, and (b) this amount is used in several formulas so it is convenient to store it in a variable. Change in Bond principal from the previous period. The model has a variable for this because (a) this amount will be displayed in the cash flow statement worksheet, and (b) this amount is used in several formulas so it is convenient to store it in a variable. This version of the variable omits the time periods before the model start date. Change in inventory from the previous period. The model has a variable for this because (a) this amount will be displayed in the cash flow statement worksheet, and (b) this amount is used in several formulas so it is convenient to store it in a variable. Change in long-term debt from the previous period, including loans and bonds. The model has a variable for this because (a) this amount will be displayed in the cash flow statement worksheet, and (b) this amount is used in several formulas so it is convenient to store it in a variable. Change in short-term debt from the previous period. The model has a variable for this because (a) this amount will be displayed in the cash flow statement worksheet, and (b) this amount is used in several formulas so it is convenient to store it in a variable. The name of the organization for which the financial plan is made. The name is stored in a variable so that there is a single location where the name can be change in ModelSheet and in exported workbooks. The time that deferred revenue is accrued, in years. If contract term is zero, then proceeds are accrued as revenue in the same period they are received. Cost of goods and services for sales accrued per time period, segmented by product, by cost type, and by time. Includes cost of goods for products; also includes cost of services for support and contracts, if they are included in the model. The model distinguishs COGS from direct costs for products, because production units may not equal units sold. This distinction is not needed for support services or contract sales.

Chg_Accts_Rec

Chg Accts Rec

Chg_Bond_Principal

Chg Bond Principal

Chg_Bond_Principal_short

Chg Bond Principal

Chg_Inventory

Chg Inventory

Chg_Long_Debt

Chg Long Debt

Chg_Short_Debt

Chg Short Debt

Company_Name

Company Name

Contracts_Term_Yr Cost_of_Goods_n_Svcs

Term (Yr) Cost of Goods & Services

Cost_of_Goods_Prod Current_Ratio Debt_Ratio Depreciation Depts_plt Dir_Labor_Cost_per_U_Sup_Yr_In Dir_Labor_Cost_U_Prod_In

Cost of Goods - Products Current Ratio Debt Ratio Depreciation Depts Direct Labor Cost / U / Yr Direct Labor Cost / U

Cost of goods for product units sold, segmented by product, by cost type, and by time period The accounting current ratio, equal to current assets / current liabilities The accounting debt ratio, equal to the total long and short term debt divided by the total assets Depreciation expense during each accounting period, segmented by type of asset (hardware, software, equipment & furniture) Department names. Used in plots. Direct labor cost per support unit over one year, segmented by product, by cost type, and by time period. Direct labor costs per product unit produced or acquired, segmented by product and time period. Includes optional production learning effects. You should enter data for the first time period, and for any product and time period in which direct cost per unit changes.

Dir_Labor_Unapplied_Prod Dir_Labor_Util_pct_Prod Dir_Matl_Cost_per_DM_U_Prod Dir_Matl_Cost_per_U_Prod

Unapplied Direct Labor Direct Labor Utilization % Dir Matl Cost / DM Unit Direct Material Cost / U

Cost of direct labor for production of products that is not applied to production Percent of theoretical direct labor hours for production that is used in production of products Cost of direct material per unit of direct material. (This is generally not the same as cost per production unit.) Direct material costs per product unit produced or acquired, segmented by product, material type, and time period. If you use optional production learning effects, enter data only in the first time period. Entering data in other cells overwrites the learning curve model.

Dir_Matl_U_per_Prodn_U Dir_Matl_U_Used_Prod Dir_OH_Cost_per_U_Prod_In

Dir Matl U / Prodn U Dir Matl Units Used Direct Overhead / U

The number of units of raw material per product production unit Units of direct material used in production of products. Segmented by direct material type and time period. Direct overhead costs per product unit produced or acquired, segmented by product and time period. Includes optional production learning effects. If you use optional production learning effects, enter data for the first time period, and for any product, material type, and time period in which direct cost per unit changes.

Direct_Cost Direct_Cost_per_U_Prod

Direct Cost Direct Cost / U

Direct costs incurred in building or acquiring product units (and support units if included in the model), by product, by cost type, and by time period Direct costs per product unit produced or acquired, segmented by product, by cost type, and by time period. Includes optional production learning effects. You should enter data for the first time period, and for any product and time period in which direct cost per unit changes. Direct costs incurred in building or acquiring product units, by product, by cost type, and by time period The factor applied to cash flow in each time period to compute its contribution to present value The discount rate per time period for computing present values The discount rate to be used, if the Discount_Method = "direct". Annual rate is quoted for each time period. The model expresses all input discount rates in annual terms. Annualized discount rate quoted for each time period (whether the time grain of the model is years or not). If Discount_Method = "direct", then the model uses this discount rate to discount cash flows to earlier times during model time. A different variable, Tail Discount Rate Yr, is used to discount cash flows in the tail time range (after the end of model time) forward to the end of model time.

Direct_Cost_Prod Discount_Factor Discount_Rate Discount_Rate_Direct_Yr

Direct Cost - Products Discount Factor Discount Rate Discount %/Yr, Direct

Dividend

Dividend

The cash dividend payment in each accounting period. The formula in this variable expresses a dividend policy, based on the relationship between cash balances and revenue, and previous dividends.

Employee_Bonus Employee_Bonus_pct Employee_Count

Employee Bonus Employee Bonus % Employee Count

The employee bonus pool per time period, segmented by department The size of the employee bonus pool as a percentage of wages, by department and job level, by time period Employee headcount, segmented by department and job level, by time period. The employee count is rounded to half-integers. Headcount is determined by explicit input data, and in some versions, by a revenue-driven formula for later time periods.

Employee_Count1_K_off

Employee Count

Employee headcount input, segmented by department and job level, by time period. If no value is specified, the previous value grows with revenue (for Marketing and Sales headcount: nondeferred revenue, excluding accruals of deferred revenue). Each headcount number is later rounded to half-integers. The ratio (employee count at end of time period)/ (revenue for time period) Employee-related expenses, segmented by department and expense type Book value of equity, segmented by paid-in capital and retained earnings Annual facilities expense that is no proportional to employee count Facilities and utilities expense per time period, segmented by department Financial expense = bad debt expense + interest expense The ratio (operating expense for the Admin department) / revenue, by time period General & administrative expense General & administrative expense Gross margin amount, segmented by sales location, for each time period Gross margin percent (gross margin / revenue), segmented by product and by time period Gross margin amount for products, segmented by product, for each time period Gross margin percent (gross margin / revenue) for products, segmented by product and by time period Income tax expense for each time period Income tax rate Indirect labor expense, segmented by job level, for each time period. Sales commissions go to the Sales department, allocated to employees proportional to wage and salary compensation.

Employee_per_RevM Employee_Rel_Exp Equity Facil_Other_Exp_Yr Facil_Util_Exp Financial_Exp G_A_Exp_Ratio Gen_Admin_Exp Gen_Admin_Exp_K_off Gross_Margin Gross_Margin_pct Gross_Margin_Prod Gross_Margin_Prod_pct Income_Tax Income_Tax_Rate Indir_Labor_Exp

Employees/Rev Million Employee Rel Exp Equity Other Facil Exp/Yr Facilities & Utilities Exp Financial Exp G&A Exp Ratio Gen & Admin Exp Gen & Admin Exp Gross Margin Gross Margin % Gross Margin - Products Gross Margin % - Products Income Tax Income Tax Rate Indirect Labor Expense

Interest_Exp_Net

Net Interest Expense

Interest expense on short-term debt, long-term loans, and bonds (including bond initiation fees), net of interest earned on starting cash balance, for each time period. Use of starting cash balance is a simplification that bypasses interdependence of interest earned and cash balances.

Interest_Rate_Earned_Cash_Yr Interest_Rate_Long_Yr Interest_Rate_Short_Yr Inventory_FG Inventory_FG_Init Inventory_FG_Targ_Days

Interest Earned %/Yr Long Interest %/Yr Short Interest %/Yr Finished Inventory Value Initial FG Inventory FG Inventory Targ Days

Interest rate earned on average cash balance during each time period Annual interest rate on long-term debt, quoted for each time period. The model expresses all input interest rates in annual terms. Annual interest rate on short-term debt, quoted for each time period. The model expresses all input interest rates in annual terms. Book value of finished inventory, segmented by product, for each time period. Uses LIFO inventory accounting. Initial value of finished goods inventory at the start of model time, segmented by product Target level of finished inventory, expressed as a number of days of unit sales, segmented by product, for each time period. Used to compute production units requirements. Rollups over products are weighted by COGS. The ratio (annualized cost of goods) / (finished inventory value), segmented by product, for each time period. The model uses value instead of units for turnover so that we can sensibly combine turnover rates for products of different value.

Inventory_FG_Turnover_Yr

Finished Inventory Turnover (Yr)

Inventory_FG_Units Inventory_FG_Units_Init

Finished Inventory (U) Initial FG Inventory U

Finished inventory units, segmented by products, at the end of each time period Initial units of finished goods inventory at the start of model time, segmented by product

Inventory_Raw_Matl Inventory_Raw_Matl_Init Inventory_Raw_Matl_U Inventory_Raw_Matl_U_Init Inventory_Raw_Targ_Days

Raw Matl Inventory Initial Raw Inventory Raw Matl Inventory Units Initial Raw Matl Units Raw Inventory Targ Days

Book value of raw materials inventory, segmented by material type and time period. Uses LIFO inventory accounting. Initial value of raw goods inventory at the start of model time, segmented by direct material type Units of raw material inventory, segmented by direct material type and time period. Initial units of raw goods inventory at the start of model time, segmented by direct material type Target levels of raw inventory, expressed as a number of days of unit sales. Segmented by dierct material type and time period. Used to compute inventory and purchases of raw materials. Liabilities, segmented by payables, long and short term debt Value of purchases of long term assets, including tagged and untagged long-term assets, by time period Value of long term assets, including tagged and untagged long-term assets, by time period, Principal amount of long-term loans (excluding bonds), by time period Losses carried forward from preivous time periods, for use in computation of income tax expense The ratio marketing department expense / revenue, by time period Marketing department expense, by time period. In early time periods, specified as explicit numbers; in later time periods, computed using Cobb-Douglas function of revenue Net income Book value of stock issued less buy-backs, by time period. This variable includes a formula that implements a policy for the sale of stock based on cash balances and recent rates of change of cash balances.

Liabilities Long_Asset_Purch Long_Assets Long_Loans Loss_Forward Mktg_Exp_Ratio Mktg_Expense

Liabilities Long Asset Purch Long Term Assets Long Term Loans Loss Carry Forward Mktg Exp Ratio Mktg Expense

Net_Income Net_Stock_Issue

Net Income Net Stock Issue

Net_Stock_Issue_short Office_Maint_Rate_Yr Office_Rent_Rate_Yr Office_Space_per_Person Office_Utilities_Rate_Yr Oper_Exp_Ratio Operating_Exp Operating_Margin Operating_Margin_pct Paid_In_Capital Per_Employee_Exp_Yr Price_Average_Prod Price_Discount_pct_Prod Price_List_Prod

Net Stock Issue Maint ($/sqft/Yr) Rent ($/sqft/Yr) Space (Sqft/Person) Utilities ($/sqft/Yr) Oper Exp Ratio Operating Expense Operating Margin Operating Margin % Paid in Capital Per Employee Exp/Yr Average Prod Price Discount % - Products List Price - Products

Book value of stock issued less buy-backs, by time period. This version is truncated to model time for use in display. Office maintenance expense ($/Sqft/Yr), by time period. Applies only to space that is allocated by employee count, not to space that is independent of employee count. Office rental expense ($/Sqft/Yr), by time period. Applies only to space that is allocated by employee count, not to space that is independent of employee count. Average office space (K sqft / person). Applies only to space that is allocated by employee count, not to space that is independent of employee count. Office utilities expense ($/Sqft/Yr), by time period The ratio operating expense / revenue, by time period Operating expense, segmented by department and expense type, by time period Operating margin amount, per time period The ratio operating margin / revenue, by time period The stock of paid in capital at the end of each time period Annualized employee-related expense per employee, segmented by department and by expense type, by time period Average actual selling price including discounts below list price, segmented by product, by time period The percentage by which average selling price of products is reduced from list price, segmented by product, by time period List price of products, by time period. You should enter price data for the first time period, and for any time period and product for which the list price changes.

Prodn_Units

Production Units

The number of units of product produced, segmented by product, by time period. Production amounts are determined by unit sales, inventory targets, and current inventory levels Product names. Used in plots. Value of purchases of raw material, segmented by direct material type and time period Purchases of units of raw material, segment by direct material time and time period Units of raw material needed for production and to meet inventory targets. Segmented by direct material type and time period. Amount of purchases, split out by goods and services, payroll, and income taxes, per period. Used to compute accounts payable. The ratio (short-term assets less inventory) / short-term liabilities, by time period The stock of retained earnings at the end of each time period. The value at the start of model time is determined by the accounting identity Retained Earnings = Assets - Liabilities Paid_In_Capital. The ratio (trailing annual net income) / assets, by time period The ratio (trailing annual net income) / (book value of equity), by time period The ratio net income / revenue, by time period Theoretical revenue from product sales, if sold at list price, segmented by product, by time period. Used to compute product price discount % and product list prices averaged over products. Sales revenue, segmented by location and time period. Includes product revenue, support revenue and contract revenue. If revenue is accrued, then accrued revenue is used here. This is revenue net of sales returns. Cumulative average growth rate of revenue over model time, excluding year 1, using a least squares fit to historical revenue, segmented by product. This method gives a more stable estimate of CAGR than using just the first and last period revenues. Growth rate of revenue compared to the previous time period, segmented by product and time period. This version replaces blanks in the display version with zeros for computation. Growth rate of revenue compared to the previous time period, segmented by product, by time period Revenue on a cash basis, segmented by location and time period. Includes product revenue, cash support revenue and cash contract revenue, excluding accruals of deferred revenue, net of sales returns. Cash revenue drives marketing and selling expenses. Accruals of deferred revenue do not.

Products_plt Purch_Raw_Matl Purch_Raw_Matl_U Purch_Raw_Matl_U_Needs Purchases_Short_Term Quick_Ratio Retained_Earnings

Products Purchases Raw Matl Purchases Raw Matl U Purch Raw Matl Needs Purchases Quick Ratio Retained Earnings

Return_on_Assets Return_on_Equity Return_on_Sales_pct Rev_at_List_Price_Prod

Return on Assets Return on Equity Return on Sales % Revenue at List Price - Products

Revenue

Revenue

Revenue_CAGR

Revenue CAGR (ex Yr1)

Revenue_Growth

Revenue Growth

Revenue_Growth_display Revenue_Orders

Revenue Growth Revenue (non-deferred)

Revenue_per_Employee Revenue_Prod Revenue_Prod_Growth Revenue_Prod_Growth_display Sales_Commis_Rate Sales_Commis_Rev_Share

Revenue / Employee Revenue - Products Revenue Growth - Products Revenue Growth - Products Sales Commis Rate Commis Rev Share

The ratio (revenue for each time period) / (employee count at end of each time period) Sales revenue, segmented by product, by time period. Computed as average selling price * sales units. This is revenue net of sales returns. Growth rate of product revenue compared to the previous time period, segmented by product, by time period Growth rate of product revenue compared to the previous time period, segmented by product, by time period The percentage of revenue paid as sales commissions on those orders that are commissionable, by time period The fraction of revenue on which commission is paid, per time period.

Sales_Commission

Sales Commission

Sales commission expense paid only on commissionable sales, without employee benefits or wage taxes, by time period. Commissions are paid when orders are placed (not when deferred revenues are accrued). If no department has the name "Sales", then sales commissions may not be included in operating expenses.

Sales_Unit_Gr_Prod_Yr_Sc1x Sales_Unit_Growth_Prod

Sales Unit Gr/Yr, Prods Sales Unit Growth - Product

Assumed annual growth rate of product sales units in scenario 2, by time period. The model tries to express all input growth rates in annual terms. Measured growth rate of product sales units. This differs from the input assumption for growth rate because of integer rounding of sales units. This version replaces blanks in the display version with zeros for computation. Measured growth rate of product sales units. This differs from the input assumption for growth rate because of integer rounding of sales units. Assumed growth rate of product sales units, by time period. Based on the scenario the modeler specifies. Units of products sold, segmented by product, by time period Units of products sold, segmented by product, by time period If you want to round sales units to whole numbers, set to TRUE, else FALSE The ratio (sales department expense) / revenue, by time period The amount of short-term debt outstanding at the end of each time period. This variable contains a formula that expresses a policy: the company takes enough shortterm loans to keep cash balances equal to a target number of days of revenue.

Sales_Unit_Growth_Prod_display Sales_Unit_Growth_Prod_In Sales_Units_Prod Sales_Units_Prod_Sc1x Sales_Units_RoundQ Selling_Exp_Ratio Short_Debt

Sales Unit Growth - Product Product Sales Unit Growth Sales Units - Products Sales Units, Products Round Sales Units? Selling Exp Ratio Short Term Debt

Tagged_Asset_Depr

Depreciation

Depreciation expense for each tagged asset, by time period. Possible values are "SLN" (linear), "SYD" (sum of digits), and "DDB" (double declining balance); the default method is "SLN". Depreciation method for each tagged asset. Choose one of SLN, SYD, DDB, or None. Variable that counts how many time periods have passed during the life of each tagged asset, for each time period. Negative before period purchased. Zero during period purchased. Constant after end of life. Used as input to depreciation functions that require the number of the time period for which depreciation is computed. Code: -1 means before the period of purchase, 0 means the period in which the asset is purchased, -2 means after end of life. Initial asset value of each tagged asset Depreciation life of each tagged asset expressed in periods of model time Depreciation life of each tagged asset expressed in years Depreciation life of each tagged asset expressed in periods of model time Physical, useful life of each tagged asset expressed in years Name of each tagged asset. Each tagged asset is considered sufficiently important to separately track its depreciation and book value. The purchase amount of each tagged asset, assigned to the time period that includes the purchase date. This variable is needed to express the purchase value in a time-dependent table needed for depreciation computations. Date on which each tagged asset was purchased The salvage value of each tagged asset, assigned to the time period that includes the end of life. This variable is needed to express the salvage value in a time-dependent table needed for cash flow computations. Salvage value of each tagged asset The book value of each tagged asset, by time period Income subject to income tax. Applicable losses carried forward from previous time periods are already subtracted.

Tagged_Asset_Depr_Method Tagged_Asset_Depr_Period

Depr Method Deprec Period

Tagged_Asset_Init_Value Tagged_Asset_Life_Depr_Period Tagged_Asset_Life_Depr_Yr Tagged_Asset_Life_Phys_Period Tagged_Asset_Life_Phys_Yr Tagged_Asset_Name Tagged_Asset_Purch

Initial Value Deprec Life (periods) Depr Life (Yr) Physical Life (period) Physical Life (Yr) Asset Name Tagged Asset Purch

Tagged_Asset_Purch_Date Tagged_Asset_Salvage_CF

Purch Date Asset Salvage CF

Tagged_Asset_Salvage_Value Tagged_Assets Taxable_Income

Salvage Value Tagged Assets Taxable Income

Time Time_Period Untagged_Asset_Purch_Lagged Wage_Average Wage_Average_Initial_Yr

Time Time Period Untagged Asset Purch Lagged Average Wage Initial Avg Wage/Yr

This variable counts time in years, starting from the beginning of model time. For example, it increases in value by 0.25 each quarter. Used in several computations. Counts time in periods of model time, starting from the beginning of model time The value of past untagged asset purchases that reach end of life in the current time period The average wage payment per time period to each employee, segmented by department and job level The average annual wage to each employee, segmented by department and job level, in the initial time period. This variable and wage growth yield average wages in each time period. Employee benefits expense, as a percentage of wages, excluding bonuses and commissions Wage expense excluding benefits, payroll taxes, bonuses and commissions Determines whether the rate of increase in wages is interpreted as an annual rate or as the rate of increase that is applied in each time period The rate of increase of wage rates, by time period. The variable 'Wage Increase Annual?' determines whether this rate of increase is interpreted as an annual rate spread over all time periods, or as the actual rate that is applied in each time period. The rate of increase of wage rates that is applied in each time period, segmented by department and job level Payroll tax rate as a percentage of payroll. Wages and salaries, bonuses and commissions are taxed, benefits are not taxed. Total As Total Level As Accts Payable Type Accts Payable Type Comment A list of the types of accounts payable

Wage_Benefits_pct Wage_Expense Wage_Incr_AnnualQ Wage_Incr_pct

Wage Benefits % Wage Expense Wage Increase Yr? Wage increase %

Wage_incr_period_pct Wage_Tax_pct

Wage increase period % Wage Tax %

Dimension (item) Accts_Pay_Type Vendor_Pay Payroll_Pay Tax_Pay Asset_Tags Asset_1 Assets Short Cash AcctsRec Inventory Long Cash_Sources Net_Income Deferred_Revenue Chg_Accts_Payable Chg_Short_Term_Debt Depreciation_and_Salvage Chg_Long_Term_Debt Chg_Bond_Principal Net_Stock_Issue

Display Item As Accts Payable Type Vendor Payables Payroll Payables Taxes Payable Asset Tags Asset 1 Assets Short Term Assets Cash Accounts Receivable Inventory Long Term Assets Cash Sources Net Income Deferred Revenue Chg Accts Payable Chg Short-Term Debt Depreciation & Salvage Chg Long-Term Debt Chg Bond Principal Net Stock Issue

Total

Tag Tag

A list of the assets that are tagged for separate depreciation in the plan.

Total Subtotal

Assets Term Asset Type

A hierarchical list of the types of assets that are tracked separately in the plan

Total

Cash_Sources Cash_Sources

Cash_Uses Chg_Accts_Receivable Chg_Inventory Long_Term_Asset_Purchases New_Cap_d_Development Dividend Depts Sales Marketing Dir_Cost_Types Dir_Material Dir_Labor Dir_Overhead Empl_Rel_Exp_Type Supplies Travel_Entertain Other Equity PaidinCap RetainedEarnings GA_Exp IT_Expense Job_Levels Job_Level_1 Job_Level_2 Liabilities Short AcctsPay ShortDebt Deferred_Revenue Long Long_Term_Loans Bonds OpExpType Indir_Labor_Exp Employee_Rel_Exp Dept_Exp_Accts Programs

Cash Uses Chg Accts Receivable Chg Inventory Long-Term Asset Purchases New Cap'd Development Dividend Department Sales Marketing Dir Cost Types Dir Material Dir Labor Dir Overhead Employee Rel Exp Type Supplies Travel Entertainment Other Equity Paid in Capital Retained Earnings Gen & Admin Exp IT Expense Job Levels Job Level 1 Job Level 2 Liabilities Short Liabilities Accounts Payable Short Term Debt Deferred Revenue Long Liabilities Long Term Loans Bonds Operating Exp Type Indirect Labor Employee-Related Dept Exp Accts Programs

Total

Cash_Uses Cash_Uses

Total

Organization Department

A list of departments tracked separately in the plan

Total

Dir Cost Type Cogs_Types

Types of costs tracked in direct costs and cost of goods

Total

Employee Rel Exp Type Employee Rel Exp Type

A list of types of employee-related operating expenses tracked separately in the plan. Wages and wage-related expenses are tracked separately.

Total

Equity Equity_Type

A list of the equity accounts that are tracked separately in the plan

Total

Gen Admin Gen & Admin Exp 1

A list of types of general & administrative expenses tracked separately in the plan

Total

Job Level Job Level2

Job levels that are tracked separately in the plan

Total Subtotal

Liabilities Term Liability Type

A hierarchical list of the types of liabilities that are tracked separately in the plan

Subtotal

Total

Operating Expense Expense Type

A list of the types of operating expenses that are tracked separately in the plan

Facil_Util_Exp Gen_Admin_Exp Products Product_1 Product_2 Sales_Locations Location_1 Location_2

Facilities General & Admin Products Product 1 Product 2 Sales Locations Location 1 Location 2 Total World Location Sales channels or geographic locations that segment sales revenue and sales units. Total Products Product Family A hierarchical list of products offered by the company. Each product has a SKU for software license, support service, and SaaS service.