{"text_format":"3","workbook":"xls","n_sheets":4,"sheets":["Inputs & Assumptions","Business Unit Expense Analysis","Annual Operating Budget","Quarterly Trend Chart"],"not_rendered":{"charts":1,"external_links":1,"defined_names":2},"unopened":[{"sheet":"Quarterly Trend Chart","index":3,"reason":"not_a_worksheet"}],"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Inputs & Assumptions","index":0,"n_rows":27,"n_cols":2,"rows_kept":27,"merged":[[7,0,15,3]],"flags":["formulas_cached_only"]}
["<Company Name>"]
["Annual Operating Budget for Manufacturing Companies—Inputs and Assumptions"]
["<Year>"]
[]
[]
[]
["General Notes and Assumptions"]
["<Document key financial planning assumptions here.>"]
{"$rows_empty":9}
["Key Model Inputs"]
[]
[]
["1.  Fringe Rate for Labor",{"v":0.25,"d":"25%"}]
[]
["2.  Number of Years for Straight-Line \n     Depreciation of Capital Assets",5]
[]
["3.  Tax Rate",{"v":0.3,"d":"30%"}]
[]
["4.  Annual Financial Plan Revenue\n     per Employee",{"v":225000,"d":"$225,000"}]

{"sheet":"Business Unit Expense Analysis","index":1,"n_rows":138,"n_cols":8,"rows_kept":138,"merged":[[16,2,16,5],[36,2,36,5],[55,2,55,5],[97,2,97,5],[131,2,131,5]],"flags":["formulas_cached_only"]}
["<Company Name>"]
["Annual Operating Budget for Manufacturing Companies—Expenses by Business Unit"]
["<Year>"]
["Gray cells are calculated for you and generally should not be altered."]
["All currency amounts are in thousands."]
[]
["Business Unit Budgets—Operations, Sales and Marketing, and General and Administrative"]
["A. Operations and Capital Budgets"]
["Operations Expenses:",null,"Q1","Q2","Q3","Q4","Annual Total ","NOTES"]
["Labor",null,{"v":491.25,"d":"$491.25"},{"v":543.75,"d":"$543.75"},{"v":562.5,"d":"$562.50"},{"v":592.5,"d":"$592.50"},{"v":2190,"d":"$2,190.00"},"See Operations Labor Expense Breakdown by Role"]
["Fringe benefits (benefits, training, etc.)",null,{"v":122.8125,"d":"122.81"},{"v":135.9375,"d":"135.94"},{"v":140.625,"d":"140.63"},{"v":148.125,"d":"148.13"},{"v":547.5,"d":"547.50"},"Calculation based on labor and input sheet"]
["Depreciation",null,{"v":20.5,"d":"20.50"},22.25,{"v":21.625,"d":"21.63"},{"v":23.375,"d":"23.38"},87.75,"Depreciation amounts based on depreciation base"]
["Supplies",null,{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":100,"d":"100.00"},"Annual total should equal financial plan target."]
["General and miscellaneous",null,{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":100,"d":"100.00"},"Annual total should equal financial plan target."]
["Total Operations Expenses",null,{"v":684.5625,"d":"$684.56"},{"v":751.9375,"d":"$751.94"},{"v":774.75,"d":"$774.75"},{"v":814,"d":"$814.00"},{"v":3025.25,"d":"$3,025.25"}]
[]
["Operations Head Count Analysis by Role:",null,"Number of Full-Time Employees (FTEs)",{"$nulls":4},"NOTES"]
["Vice president",null,{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"}]
["Director",null,{"v":2,"d":"2.00"},{"v":3,"d":"3.00"},{"v":3,"d":"3.00"},{"v":4,"d":"4.00"},{"v":4,"d":"4.00"}]
["Operations manager",null,{"v":5,"d":"5.00"},{"v":6,"d":"6.00"},{"v":6,"d":"6.00"},{"v":6,"d":"6.00"},{"v":6,"d":"6.00"}]
["Operations analyst",null,{"v":15,"d":"15.00"},{"v":15,"d":"15.00"},{"v":16,"d":"16.00"},{"v":16,"d":"16.00"},{"v":16,"d":"16.00"}]
["TBD",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["TBD",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Total Operations Head Count",null,{"v":23,"d":"23.00"},{"v":25,"d":"25.00"},{"v":26,"d":"26.00"},{"v":27,"d":"27.00"},{"v":27,"d":"27.00"}]
[]
["Operations Labor Expense Breakdown by Role:",null,"Q1","Q2","Q3","Q4","Annual Total","NOTES"]
[null,"Annual Cost"]
["Vice president",{"v":150,"d":"$150.00"},{"v":37.5,"d":"$37.50"},{"v":37.5,"d":"$37.50"},{"v":37.5,"d":"$37.50"},{"v":37.5,"d":"$37.50"},{"v":150,"d":"$150.00"}]
["Director",{"v":120,"d":"120.00"},{"v":60,"d":"60.00"},{"v":90,"d":"90.00"},{"v":90,"d":"90.00"},{"v":120,"d":"120.00"},{"v":360,"d":"360.00"}]
["Operations manager",{"v":90,"d":"90.00"},{"v":112.5,"d":"112.50"},{"v":135,"d":"135.00"},{"v":135,"d":"135.00"},{"v":135,"d":"135.00"},{"v":517.5,"d":"517.50"}]
["Operations analyst",{"v":75,"d":"75.00"},281.25,281.25,{"v":300,"d":"300.00"},{"v":300,"d":"300.00"},{"v":1162.5,"d":"1,162.50"}]
["TBD",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["TBD",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Total Operations Labor Expense",null,{"v":491.25,"d":"$491.25"},{"v":543.75,"d":"$543.75"},{"v":562.5,"d":"$562.50"},{"v":592.5,"d":"$592.50"},{"v":2190,"d":"$2,190.00"}]
[]
["CAPITAL ASSETS AND EQUIPMENT",null,"Q1","Q2","Q3","Q4","Annual Total ","NOTES"]
[null,"Beginning Balance","Purchases (Dispositions)"]
["Machinery and equipment",{"v":350,"d":"$350.00"},{"v":5,"d":"$5.00"},{"v":25,"d":"$25.00"},{"v":-20,"d":"($20.00)"},{"v":15,"d":"$15.00"},{"v":375,"d":"$375.00"}]
["IT (servers, network hardware, etc.)",{"v":30,"d":"30.00"},{"v":0,"d":"0.00"},{"v":5,"d":"5.00"},{"v":5,"d":"5.00"},{"v":15,"d":"15.00"},{"v":55,"d":"55.00"}]
["Other capital equipment",{"v":25,"d":"25.00"},{"v":0,"d":"0.00"},{"v":5,"d":"5.00"},{"v":2.5,"d":"2.50"},{"v":5,"d":"5.00"},{"v":37.5,"d":"37.50"}]
["Total Capital Equipment",{"v":405,"d":"$405.00"},{"v":5,"d":"$5.00"},{"v":35,"d":"$35.00"},{"v":-12.5,"d":"($12.50)"},{"v":35,"d":"$35.00"},{"v":467.5,"d":"$467.50"}]
[]
["Depreciation Base",{"v":405,"d":"$405.00"},{"v":410,"d":"$410.00"},{"v":445,"d":"$445.00"},{"v":432.5,"d":"$432.50"},{"v":467.5,"d":"$467.50"},{"v":467.5,"d":"$467.50"}]
[]
["B. Sales and Marketing"]
["Sales and Marketing Expenses:",null,"Q1","Q2","Q3","Q4","Annual Total ","NOTES"]
["Labor",null,{"v":746.25,"d":"$746.25"},{"v":833.75,"d":"$833.75"},{"v":852.5,"d":"$852.50"},{"v":915,"d":"$915.00"},{"v":3347.5,"d":"$3,347.50"}]
["Fringe benefits (benefits, training, etc.)",null,{"v":186.5625,"d":"186.56"},{"v":208.4375,"d":"208.44"},{"v":213.125,"d":"213.13"},228.75,{"v":836.875,"d":"836.88"}]
["Marketing programs",null,{"v":75,"d":"75.00"},{"v":50,"d":"50.00"},{"v":65,"d":"65.00"},{"v":70,"d":"70.00"},{"v":260,"d":"260.00"}]
["Public relations",null,{"v":15,"d":"15.00"},{"v":15,"d":"15.00"},{"v":15,"d":"15.00"},{"v":15,"d":"15.00"},{"v":60,"d":"60.00"}]
["Travel and entertainment",null,{"v":150,"d":"150.00"},{"v":150,"d":"150.00"},{"v":160,"d":"160.00"},{"v":160,"d":"160.00"},{"v":620,"d":"620.00"}]
["Supplies",null,{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":100,"d":"100.00"}]
["General and miscellaneous",null,{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":100,"d":"100.00"}]
["Total Sales and Marketing Expenses",null,{"v":1222.8125,"d":"$1,222.81"},{"v":1307.1875,"d":"$1,307.19"},{"v":1355.625,"d":"$1,355.63"},{"v":1438.75,"d":"$1,438.75"},{"v":5324.375,"d":"$5,324.38"}]
[]
["Sales and Marketing Head Count Analysis by Role:",null,"Number of Full-Time Employees (FTEs)"]
["Vice president",null,{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"}]
["Director",null,{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":3,"d":"3.00"},{"v":3,"d":"3.00"}]
["Marketing and product managers",null,{"v":5,"d":"5.00"},{"v":6,"d":"6.00"},{"v":6,"d":"6.00"},{"v":6,"d":"6.00"},{"v":6,"d":"6.00"}]
["Marketing analysts",null,{"v":3,"d":"3.00"},{"v":3,"d":"3.00"},{"v":3,"d":"3.00"},{"v":3,"d":"3.00"},{"v":3,"d":"3.00"}]
["Sales representatives",null,{"v":8,"d":"8.00"},{"v":9,"d":"9.00"},{"v":9,"d":"9.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"}]
["Account managers",null,{"v":3,"d":"3.00"},{"v":4,"d":"4.00"},{"v":4,"d":"4.00"},{"v":4,"d":"4.00"},{"v":4,"d":"4.00"}]
["Customer service",null,{"v":4,"d":"4.00"},{"v":4,"d":"4.00"},{"v":5,"d":"5.00"},{"v":5,"d":"5.00"},{"v":5,"d":"5.00"}]
["TBD",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Total Sales and Marketing Head Count",null,{"v":27,"d":"27.00"},{"v":30,"d":"30.00"},{"v":31,"d":"31.00"},{"v":33,"d":"33.00"},{"v":33,"d":"33.00"}]
[]
["Sales and Marketing Labor Expense Breakdown by Role:",null,"Q1","Q2","Q3","Q4","Annual Total","NOTES"]
[null,"Annual Cost"]
["Vice president",{"v":150,"d":"$150.00"},{"v":75,"d":"$75.00"},{"v":75,"d":"$75.00"},{"v":75,"d":"$75.00"},{"v":75,"d":"$75.00"},{"v":300,"d":"$300.00"}]
["Director",{"v":120,"d":"120.00"},{"v":60,"d":"60.00"},{"v":60,"d":"60.00"},{"v":60,"d":"60.00"},{"v":90,"d":"90.00"},{"v":270,"d":"270.00"}]
["Marketing and product managers",{"v":110,"d":"110.00"},{"v":137.5,"d":"137.50"},{"v":165,"d":"165.00"},{"v":165,"d":"165.00"},{"v":165,"d":"165.00"},{"v":632.5,"d":"632.50"}]
["Marketing analysts",{"v":75,"d":"75.00"},56.25,56.25,56.25,56.25,{"v":225,"d":"225.00"}]
["Sales representatives",{"v":130,"d":"130.00"},{"v":260,"d":"260.00"},{"v":292.5,"d":"292.50"},{"v":292.5,"d":"292.50"},{"v":325,"d":"325.00"},{"v":1170,"d":"1,170.00"}]
["Account managers",{"v":110,"d":"110.00"},{"v":82.5,"d":"82.50"},{"v":110,"d":"110.00"},{"v":110,"d":"110.00"},{"v":110,"d":"110.00"},{"v":412.5,"d":"412.50"}]
["Customer service",{"v":75,"d":"75.00"},{"v":75,"d":"75.00"},{"v":75,"d":"75.00"},93.75,93.75,{"v":337.5,"d":"337.50"}]
["TBD",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Total Sales and Marketing Labor Expense",null,{"v":746.25,"d":"$746.25"},{"v":833.75,"d":"$833.75"},{"v":852.5,"d":"$852.50"},{"v":915,"d":"$915.00"},{"v":3347.5,"d":"$3,347.50"}]
[]
["C. General and Administrative"]
["General and Administrative Expenses:",null,"Q1","Q2","Q3","Q4","Annual Total ","NOTES"]
["Labor",null,{"v":613.75,"d":"$613.75"},{"v":613.75,"d":"$613.75"},{"v":613.75,"d":"$613.75"},{"v":646.25,"d":"$646.25"},{"v":2487.5,"d":"$2,487.50"}]
["Fringe benefits (benefits, training, etc.)",null,{"v":153.4375,"d":"153.44"},{"v":153.4375,"d":"153.44"},{"v":153.4375,"d":"153.44"},{"v":161.5625,"d":"161.56"},{"v":621.875,"d":"621.88"}]
["Other depreciation",null,{"v":40,"d":"40.00"},40.25,{"v":40.5,"d":"40.50"},{"v":40.5,"d":"40.50"},161.25]
["Rent",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Insurance",null,{"v":12,"d":"12.00"},{"v":12,"d":"12.00"},{"v":12,"d":"12.00"},{"v":12,"d":"12.00"},{"v":48,"d":"48.00"}]
["Professional services",null,{"v":10,"d":"10.00"},{"v":20,"d":"20.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":50,"d":"50.00"}]
["Dues and subscriptions",null,{"v":5,"d":"5.00"},{"v":5,"d":"5.00"},{"v":5,"d":"5.00"},{"v":5,"d":"5.00"},{"v":20,"d":"20.00"}]
["Bank charges",null,{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":8,"d":"8.00"}]
["Telephone",null,{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":100,"d":"100.00"}]
["Recruiting",null,{"v":20,"d":"20.00"},{"v":20,"d":"20.00"},{"v":20,"d":"20.00"},{"v":20,"d":"20.00"},{"v":80,"d":"80.00"}]
["Postage",null,{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":40,"d":"40.00"}]
["Interest",null,{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":40,"d":"40.00"}]
["Administrative—travel and entertainment",null,{"v":15,"d":"15.00"},{"v":15,"d":"15.00"},{"v":15,"d":"15.00"},{"v":15,"d":"15.00"},{"v":60,"d":"60.00"}]
["Administrative—other supplies",null,{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":100,"d":"100.00"}]
["Miscellaneous",null,{"v":2,"d":"2.00"},{"v":3,"d":"3.00"},{"v":4,"d":"4.00"},{"v":5,"d":"5.00"},{"v":14,"d":"14.00"}]
["Total General and Administrative Expenses",null,{"v":943.1875,"d":"$943.19"},{"v":954.4375,"d":"$954.44"},{"v":945.6875,"d":"$945.69"},{"v":987.3125,"d":"$987.31"},{"v":3830.625,"d":"$3,830.63"}]
[]
["General and Administrative Head Count Analysis by Role:",null,"Number of Full-Time Employees (FTEs)",{"$nulls":4},"NOTES"]
["Chief executive officer",null,{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"}]
["Chief financial officer",null,{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"}]
["Chief information officer",null,{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"}]
["Vice president of human resources",null,{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"}]
["Administrative staff",null,{"v":6,"d":"6.00"},{"v":6,"d":"6.00"},{"v":6,"d":"6.00"},{"v":6,"d":"6.00"},{"v":6,"d":"6.00"}]
["Human resources director",null,{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"}]
["Human resources staff",null,{"v":4,"d":"4.00"},{"v":4,"d":"4.00"},{"v":4,"d":"4.00"},{"v":5,"d":"5.00"},{"v":5,"d":"5.00"}]
["Information technology director",null,{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"},{"v":1,"d":"1.00"}]
["Information technology manager",null,{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"}]
["Information technology analyst",null,{"v":3,"d":"3.00"},{"v":3,"d":"3.00"},{"v":3,"d":"3.00"},{"v":4,"d":"4.00"},{"v":4,"d":"4.00"}]
["Finance director or controller",null,{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"},{"v":2,"d":"2.00"}]
["Finance and accounting",null,{"v":3,"d":"3.00"},{"v":3,"d":"3.00"},{"v":3,"d":"3.00"},{"v":3,"d":"3.00"},{"v":3,"d":"3.00"}]
["TBD",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Total General and Administrative Head Count",null,{"v":26,"d":"26.00"},{"v":26,"d":"26.00"},{"v":26,"d":"26.00"},{"v":28,"d":"28.00"},{"v":28,"d":"28.00"}]
[]
["General and Administrative Labor Expense Breakdown by Role:",null,"Q1","Q2","Q3","Q4","Annual Total","NOTES"]
[null,"Annual Cost"]
["Chief executive officer",{"v":300,"d":"$300.00"},{"v":75,"d":"$75.00"},{"v":75,"d":"$75.00"},{"v":75,"d":"$75.00"},{"v":75,"d":"$75.00"},{"v":300,"d":"$300.00"}]
["Chief financial officer",{"v":225,"d":"225.00"},56.25,56.25,56.25,56.25,{"v":225,"d":"225.00"}]
["Chief information officer",{"v":200,"d":"200.00"},{"v":50,"d":"50.00"},{"v":50,"d":"50.00"},{"v":50,"d":"50.00"},{"v":50,"d":"50.00"},{"v":200,"d":"200.00"}]
["Vice president of human resources",{"v":160,"d":"160.00"},{"v":40,"d":"40.00"},{"v":40,"d":"40.00"},{"v":40,"d":"40.00"},{"v":40,"d":"40.00"},{"v":160,"d":"160.00"}]
["Administrative staff",{"v":50,"d":"50.00"},{"v":75,"d":"75.00"},{"v":75,"d":"75.00"},{"v":75,"d":"75.00"},{"v":75,"d":"75.00"},{"v":300,"d":"300.00"}]
["Human resources director",{"v":90,"d":"90.00"},{"v":22.5,"d":"22.50"},{"v":22.5,"d":"22.50"},{"v":22.5,"d":"22.50"},{"v":22.5,"d":"22.50"},{"v":90,"d":"90.00"}]
["Human resources staff",{"v":60,"d":"60.00"},{"v":60,"d":"60.00"},{"v":60,"d":"60.00"},{"v":60,"d":"60.00"},{"v":75,"d":"75.00"},{"v":255,"d":"255.00"}]
["Information technology director",{"v":100,"d":"100.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":25,"d":"25.00"},{"v":100,"d":"100.00"}]
["Information technology manager",{"v":90,"d":"90.00"},{"v":45,"d":"45.00"},{"v":45,"d":"45.00"},{"v":45,"d":"45.00"},{"v":45,"d":"45.00"},{"v":180,"d":"180.00"}]
["Information technology analyst",{"v":70,"d":"70.00"},{"v":52.5,"d":"52.50"},{"v":52.5,"d":"52.50"},{"v":52.5,"d":"52.50"},{"v":70,"d":"70.00"},{"v":227.5,"d":"227.50"}]
["Finance director or controller",{"v":120,"d":"120.00"},{"v":60,"d":"60.00"},{"v":60,"d":"60.00"},{"v":60,"d":"60.00"},{"v":60,"d":"60.00"},{"v":240,"d":"240.00"}]
["Finance and accounting",{"v":70,"d":"70.00"},{"v":52.5,"d":"52.50"},{"v":52.5,"d":"52.50"},{"v":52.5,"d":"52.50"},{"v":52.5,"d":"52.50"},{"v":210,"d":"210.00"}]
["TBD",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Total General and Administrative Labor Expense",null,{"v":613.75,"d":"$613.75"},{"v":613.75,"d":"$613.75"},{"v":613.75,"d":"$613.75"},{"v":646.25,"d":"$646.25"},{"v":2487.5,"d":"$2,487.50"}]
[]
["OTHER DEPRECIABLE ASSETS",null,"Q1","Q2","Q3","Q4","Annual Total","NOTES"]
[null,"Beginning Balance","Purchases (Dispositions)"]
["Buildings",{"v":800,"d":"$800.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":800,"d":"$800.00"}]
["Other",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":5,"d":"5.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":5,"d":"5.00"}]
["Other",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":5,"d":"5.00"},{"v":0,"d":"0.00"},{"v":5,"d":"5.00"}]
["Total Other Depreciable Assets",{"v":800,"d":"$800.00"},{"v":0,"d":"$0.00"},{"v":5,"d":"$5.00"},{"v":5,"d":"$5.00"},{"v":0,"d":"$0.00"},{"v":810,"d":"$810.00"}]
[]
["Depreciation Base",{"v":800,"d":"$800.00"},{"v":800,"d":"$800.00"},{"v":805,"d":"$805.00"},{"v":810,"d":"$810.00"},{"v":810,"d":"$810.00"},{"v":810,"d":"$810.00"}]

{"sheet":"Annual Operating Budget","index":2,"n_rows":121,"n_cols":8,"rows_kept":121,"flags":["formulas_cached_only"]}
["<Company Name>"]
["Annual Operating Budget for Manufacturing Companies"]
["<Year>"]
["Gray cells are calculated for you and generally should not be altered."]
["All currency amounts are in thousands."]
[]
["Pro Forma Annual Financial Statements Income Statement, Balance Sheet, and Cash Flow Summary"]
["Head Count Summary",null,"Q1","Q2","Q3","Q4","Annual Total ","NOTES"]
["Operations",null,{"v":23,"d":"23.00"},{"v":25,"d":"25.00"},{"v":26,"d":"26.00"},{"v":27,"d":"27.00"},{"v":27,"d":"27.00"}]
["Sales and marketing",null,{"v":27,"d":"27.00"},{"v":30,"d":"30.00"},{"v":31,"d":"31.00"},{"v":33,"d":"33.00"},{"v":33,"d":"33.00"}]
["General and administrative",null,{"v":26,"d":"26.00"},{"v":26,"d":"26.00"},{"v":26,"d":"26.00"},{"v":28,"d":"28.00"},{"v":28,"d":"28.00"}]
["Total Head Count",null,{"v":76,"d":"76.00"},{"v":81,"d":"81.00"},{"v":83,"d":"83.00"},{"v":88,"d":"88.00"},{"v":88,"d":"88.00"}]
[]
["Pro Forma Annual Income Statement"]
["Income Statement",null,"Q1","Q2","Q3","Q4","Annual Total ","NOTES"]
["Revenues",null,{"v":4500,"d":"$4,500.00"},{"v":5000,"d":"$5,000.00"},{"v":5200,"d":"$5,200.00"},{"v":5500,"d":"$5,500.00"},{"v":20200,"d":"$20,200.00"},"Taken from financial plan"]
["Other income",null,{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":40,"d":"40.00"},"Taken from financial plan"]
["Total revenues",null,{"v":4510,"d":"$4,510.00"},{"v":5010,"d":"$5,010.00"},{"v":5210,"d":"$5,210.00"},{"v":5510,"d":"$5,510.00"},{"v":20240,"d":"$20,240.00"}]
["Cost of goods sold",null,{"v":600,"d":"600.00"},{"v":750,"d":"750.00"},{"v":900,"d":"900.00"},{"v":1100,"d":"1,100.00"},{"v":3350,"d":"3,350.00"},"Taken from financial plan"]
["Gross Margin",null,{"v":3910,"d":"$3,910.00"},{"v":4260,"d":"$4,260.00"},{"v":4310,"d":"$4,310.00"},{"v":4410,"d":"$4,410.00"},{"v":16890,"d":"$16,890.00"}]
["Margin Contribution %",null,{"v":0.8669623059866962,"d":"86.7%"},{"v":0.8502994011976048,"d":"85.0%"},{"v":0.8272552783109405,"d":"82.7%"},{"v":0.8003629764065335,"d":"80.0%"},{"v":0.8344861660079052,"d":"83.4%"}]
[]
["Checkpoint: Budgeted Revenue per Employee",{"$nulls":5},{"v":230,"d":"$230.00"},"Compared  to financial plan"]
["  Financial Plan Revenue per Employee",{"$nulls":5},{"v":225,"d":"$225.00"}]
[]
["   Expenses"]
["   Operations",null,{"v":684.5625,"d":"$684.56"},{"v":751.9375,"d":"$751.94"},{"v":774.75,"d":"$774.75"},{"v":814,"d":"$814.00"},{"v":3025.25,"d":"$3,025.25"},"Taken from Operations section"]
["   Sales and marketing",null,{"v":1222.8125,"d":"1,222.81"},{"v":1307.1875,"d":"1,307.19"},{"v":1355.625,"d":"1,355.63"},{"v":1438.75,"d":"1,438.75"},{"v":5324.375,"d":"5,324.38"},"Taken from Sales and Marketing section"]
["   General and administrative",null,{"v":943.1875,"d":"943.19"},{"v":954.4375,"d":"954.44"},{"v":945.6875,"d":"945.69"},{"v":987.3125,"d":"987.31"},{"v":3830.625,"d":"3,830.63"},"Taken from General and Administrative section"]
["   Total Expenses",null,{"v":2850.5625,"d":"$2,850.56"},{"v":3013.5625,"d":"$3,013.56"},{"v":3076.0625,"d":"$3,076.06"},{"v":3240.0625,"d":"$3,240.06"},{"v":12180.25,"d":"$12,180.25"}]
[]
["Operating Profit",null,{"v":1059.4375,"d":"$1,059.44"},{"v":1246.4375,"d":"$1,246.44"},{"v":1233.9375,"d":"$1,233.94"},{"v":1169.9375,"d":"$1,169.94"},{"v":4709.75,"d":"$4,709.75"}]
["Other gains or losses",null,{"v":0,"d":"$0.00"},{"v":21.4,"d":"$21.40"},{"v":-20,"d":"($20.00)"},{"v":35,"d":"$35.00"},{"v":36.4,"d":"$36.40"}]
[]
["Income Before Taxes",null,{"v":1059.4375,"d":"$1,059.44"},{"v":1267.8375,"d":"$1,267.84"},{"v":1213.9375,"d":"$1,213.94"},{"v":1204.9375,"d":"$1,204.94"},{"v":4746.15,"d":"$4,746.15"}]
[]
["  Taxes",{"v":0.3,"d":"30.0%"},{"v":317.83125,"d":"$317.83"},{"v":380.35125,"d":"$380.35"},{"v":364.18125,"d":"$364.18"},{"v":361.48125,"d":"$361.48"},{"v":1423.845,"d":"$1,423.85"}]
[]
["Net Income",null,{"v":741.60625,"d":"$741.61"},{"v":887.4862500000002,"d":"$887.49"},{"v":849.75625,"d":"$849.76"},{"v":843.45625,"d":"$843.46"},{"v":3322.3049999999994,"d":"$3,322.31"}]
[]
["Pro Forma Annual Balance Sheet"]
["Assets           ","Beginning Balance","Q1","Q2","Q3","Q4","Ending        Balance","NOTES"]
["Cash",{"v":50,"d":"$50.00"},{"v":962.10625,"d":"$962.11"},{"v":1752.0925000000002,"d":"$1,752.09"},{"v":2636.47375,"d":"$2,636.47"},{"v":3533.8050000000003,"d":"$3,533.81"},{"v":3533.8050000000003,"d":"$3,533.81"}]
["Accounts receivable",{"v":40,"d":"40.00"},{"v":30,"d":"30.00"},{"v":40,"d":"40.00"},{"v":50,"d":"50.00"},{"v":40,"d":"40.00"},{"v":40,"d":"40.00"}]
["Inventory",{"v":80,"d":"80.00"},{"v":75,"d":"75.00"},{"v":85,"d":"85.00"},{"v":90,"d":"90.00"},{"v":80,"d":"80.00"},{"v":80,"d":"80.00"}]
["Other current assets",{"v":20,"d":"20.00"},{"v":20,"d":"20.00"},{"v":20,"d":"20.00"},{"v":20,"d":"20.00"},{"v":20,"d":"20.00"},{"v":20,"d":"20.00"}]
["Total Current Assets",{"v":190,"d":"$190.00"},{"v":1087.10625,"d":"$1,087.11"},{"v":1897.0925000000002,"d":"$1,897.09"},{"v":2796.47375,"d":"$2,796.47"},{"v":3673.8050000000003,"d":"$3,673.81"},{"v":3673.8050000000003,"d":"$3,673.81"}]
[]
["Operations capital assets",{"v":405,"d":"$405.00"},{"v":410,"d":"$410.00"},{"v":445,"d":"$445.00"},{"v":432.5,"d":"$432.50"},{"v":467.5,"d":"$467.50"},{"v":467.5,"d":"$467.50"}]
["Other capital assets",{"v":800,"d":"800.00"},{"v":800,"d":"800.00"},{"v":805,"d":"805.00"},{"v":810,"d":"810.00"},{"v":810,"d":"810.00"},{"v":810,"d":"810.00"}]
["Accumulated depreciation",{"v":0,"d":"0.00"},{"v":60.5,"d":"60.50"},{"v":123,"d":"123.00"},{"v":185.125,"d":"185.13"},{"v":249,"d":"249.00"},{"v":249,"d":"249.00"}]
["Net Property, Plant, and Equipment",{"v":1205,"d":"$1,205.00"},{"v":1149.5,"d":"$1,149.50"},{"v":1127,"d":"$1,127.00"},{"v":1057.375,"d":"$1,057.38"},{"v":1028.5,"d":"$1,028.50"},{"v":1028.5,"d":"$1,028.50"}]
[]
["Other assets",{"v":100,"d":"$100.00"},{"v":100,"d":"$100.00"},{"v":100,"d":"$100.00"},{"v":100,"d":"$100.00"},{"v":100,"d":"$100.00"},{"v":100,"d":"$100.00"}]
[]
["Total Assets",{"v":1495,"d":"$1,495.00"},{"v":2336.60625,"d":"$2,336.61"},{"v":3124.0925,"d":"$3,124.09"},{"v":3953.84875,"d":"$3,953.85"},{"v":4802.305,"d":"$4,802.31"},{"v":4802.305,"d":"$4,802.31"}]
[]
["Liabilities and Equity","Beginning Balance","Q1","Q2","Q3","Q4","Ending        Balance"]
["Accounts payable",{"v":20,"d":"$20.00"},{"v":25,"d":"$25.00"},{"v":30,"d":"$30.00"},{"v":20,"d":"$20.00"},{"v":25,"d":"$25.00"},{"v":25,"d":"$25.00"}]
["Accrued liabilities",{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"}]
["Other current liabilities",{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"},{"v":10,"d":"10.00"}]
["Total Current Liabilities",{"v":40,"d":"$40.00"},{"v":45,"d":"$45.00"},{"v":50,"d":"$50.00"},{"v":40,"d":"$40.00"},{"v":45,"d":"$45.00"},{"v":45,"d":"$45.00"}]
[]
["Long-term debt",{"v":150,"d":"$150.00"},{"v":145,"d":"$145.00"},{"v":140,"d":"$140.00"},{"v":135,"d":"$135.00"},{"v":130,"d":"$130.00"},{"v":130,"d":"$130.00"}]
["Notes payable",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Other long-term liabilities",{"v":5,"d":"5.00"},{"v":5,"d":"5.00"},{"v":5,"d":"5.00"},{"v":5,"d":"5.00"},{"v":5,"d":"5.00"},{"v":5,"d":"5.00"}]
["Total Long-term Liabilities",{"v":155,"d":"$155.00"},{"v":150,"d":"$150.00"},{"v":145,"d":"$145.00"},{"v":140,"d":"$140.00"},{"v":135,"d":"$135.00"},{"v":135,"d":"$135.00"}]
[]
["Total Liabilities",{"v":195,"d":"$195.00"},{"v":195,"d":"$195.00"},{"v":195,"d":"$195.00"},{"v":180,"d":"$180.00"},{"v":180,"d":"$180.00"},{"v":180,"d":"$180.00"}]
[]
["Common stock",{"v":1000,"d":"$1,000.00"},{"v":1100,"d":"$1,100.00"},{"v":1000,"d":"$1,000.00"},{"v":995,"d":"$995.00"},{"v":1000,"d":"$1,000.00"},{"v":1000,"d":"$1,000.00"}]
["Retained earnings",{"v":300,"d":"300.00"},{"v":300,"d":"300.00"},{"v":300,"d":"300.00"},{"v":300,"d":"300.00"},{"v":300,"d":"300.00"},{"v":300,"d":"300.00"}]
["Net income",{"v":0,"d":"0.00"},{"v":741.60625,"d":"741.61"},{"v":1629.0925000000002,"d":"1,629.09"},{"v":2478.84875,"d":"2,478.85"},{"v":3322.3050000000003,"d":"3,322.31"},{"v":3322.3050000000003,"d":"3,322.31"}]
["Net Equity",{"v":1300,"d":"$1,300.00"},{"v":2141.60625,"d":"$2,141.61"},{"v":2929.0925,"d":"$2,929.09"},{"v":3773.84875,"d":"$3,773.85"},{"v":4622.305,"d":"$4,622.31"},{"v":4622.305,"d":"$4,622.31"}]
[]
["Total Liabilities and Equity",{"v":1495,"d":"$1,495.00"},{"v":2336.60625,"d":"$2,336.61"},{"v":3124.0925,"d":"$3,124.09"},{"v":3953.84875,"d":"$3,953.85"},{"v":4802.305,"d":"$4,802.31"},{"v":4802.305,"d":"$4,802.31"}]
[]
[]
[]
["Pro Forma Annual Cash Flow Summary"]
["Sources of Funds",null,"Q1","Q2","Q3","Q4","NOTES"]
["From operations"]
["Net income",null,{"v":741.60625,"d":"$741.61"},{"v":887.4862500000002,"d":"$887.49"},{"v":849.75625,"d":"$849.76"},{"v":843.45625,"d":"$843.46"}]
["Plus depreciation",null,{"v":60.5,"d":"60.50"},{"v":62.5,"d":"62.50"},{"v":62.125,"d":"62.13"},{"v":63.875,"d":"63.88"}]
[]
["Changes in balance sheet accounts"]
["Accounts receivable",null,{"v":10,"d":"10.00"},{"v":-10,"d":"(10.00)"},{"v":-10,"d":"(10.00)"},{"v":10,"d":"10.00"}]
["Inventory",null,{"v":5,"d":"5.00"},{"v":-10,"d":"(10.00)"},{"v":-5,"d":"(5.00)"},{"v":10,"d":"10.00"}]
["Accounts payable",null,{"v":5,"d":"5.00"},{"v":5,"d":"5.00"},{"v":-10,"d":"(10.00)"},{"v":5,"d":"5.00"}]
["Other liabilities",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Sale of stock",null,{"v":100,"d":"100.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":5,"d":"5.00"}]
["Sale of assets and equipment",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":7.5,"d":"7.50"},{"v":0,"d":"0.00"}]
["Sale of other assets",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[]
["Other sources of funds"]
["Other",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Total Sources",null,{"v":922.10625,"d":"$922.11"},{"v":934.9862500000002,"d":"$934.99"},{"v":894.38125,"d":"$894.38"},{"v":937.33125,"d":"$937.33"}]
[]
["Uses of Funds",null,"Q1","Q2","Q3","Q4","NOTES"]
["Repurchase of stock",null,{"v":0,"d":"0.00"},{"v":-100,"d":"(100.00)"},{"v":-5,"d":"(5.00)"},{"v":0,"d":"0.00"}]
["Debt retirement",null,{"v":-5,"d":"(5.00)"},{"v":-5,"d":"(5.00)"},{"v":-5,"d":"(5.00)"},{"v":-5,"d":"(5.00)"}]
["Purchase of equipment and capital assets",null,{"v":-5,"d":"(5.00)"},{"v":-40,"d":"(40.00)"},{"v":0,"d":"0.00"},{"v":-35,"d":"(35.00)"}]
["Purchase of other assets",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Other uses",null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Total Uses",null,{"v":-10,"d":"($10.00)"},{"v":-145,"d":"($145.00)"},{"v":-10,"d":"($10.00)"},{"v":-40,"d":"($40.00)"}]
[]
["Net Change in Cash",null,{"v":912.10625,"d":"$912.11"},{"v":789.9862500000002,"d":"$789.99"},{"v":884.38125,"d":"$884.38"},{"v":897.33125,"d":"$897.33"}]
[]
["Cumulative Cash",null,{"v":912.10625,"d":"$912.11"},{"v":1702.0925000000002,"d":"$1,702.09"},{"v":2586.47375,"d":"$2,586.47"},{"v":3483.8050000000003,"d":"$3,483.81"}]
[]
["Opening Balance",null,{"v":50,"d":"$50.00"},{"v":962.10625,"d":"$962.11"},{"v":1752.0925000000002,"d":"$1,752.09"},{"v":2636.47375,"d":"$2,636.47"}]
["Closing Balance",null,{"v":962.10625,"d":"$962.11"},{"v":1752.0925000000002,"d":"$1,752.09"},{"v":2636.47375,"d":"$2,636.47"},{"v":3533.8050000000003,"d":"$3,533.81"}]
[]
[]
[]
["Summary Trend Data for Chart",null,"Q1","Q2","Q3","Q4"]
["Quarterly revenue",null,{"v":4510,"d":"$4,510.00"},{"v":5010,"d":"$5,010.00"},{"v":5210,"d":"$5,210.00"},{"v":5510,"d":"$5,510.00"}]
["Quarterly margin",null,{"v":3910,"d":"3,910.00"},{"v":4260,"d":"4,260.00"},{"v":4310,"d":"4,310.00"},{"v":4410,"d":"4,410.00"}]
["Quarterly net income (loss)",null,{"v":741.60625,"d":"741.61"},{"v":887.4862500000002,"d":"887.49"},{"v":849.75625,"d":"849.76"},{"v":843.45625,"d":"843.46"}]
["Quarterly cash flow",null,{"v":912.10625,"d":"912.11"},{"v":789.9862500000002,"d":"789.99"},{"v":884.38125,"d":"884.38"},{"v":897.33125,"d":"897.33"}]
["Quarterly total assets",null,{"v":2336.60625,"d":"$2,336.61"},{"v":3124.0925,"d":"$3,124.09"},{"v":3953.84875,"d":"$3,953.85"},{"v":4802.305,"d":"$4,802.31"}]