{"text_format":"3","workbook":"xlsx","n_sheets":5,"sheets":["Billing Rate","Billable Days","Business Expense","SE Tax","Five Year Pro Forma"],"not_rendered":{"defined_names":15,"comments":1},"read":"whole","date_system":"1900"}

{"sheet":"Billing Rate","index":0,"n_rows":20,"n_cols":9,"rows_kept":20}
[{"$nulls":3},"Low","Mid","High","Target"]
[null,"Monthly"]
[]
[]
["Total Employee Compensation",null,null,{"$f":"'Business Expense'!D9","v":{"v":126334.88,"d":"$126,334.88"}},{"$f":"'Business Expense'!E9","v":{"v":181334.88,"d":"$181,334.88"}},{"$f":"'Business Expense'!F9","v":{"v":225334.88,"d":"$225,334.88"}}]
["Total SE Tax",null,null,{"$f":"'SE Tax'!D6","v":{"v":19329.23664,"d":"$19,329.24"}},{"$f":"'SE Tax'!E6","v":{"v":27744.23664,"d":"$27,744.24"}},{"$f":"'SE Tax'!F6","v":{"v":34476.23664,"d":"$34,476.24"}}]
["Taxible Gross Income after SE Tax",null,null,{"$f":"D5-D6","v":{"v":107005.64336,"d":"$107,005.64"}},{"$f":"E5-E6","v":{"v":153590.64336000002,"d":"$153,590.64"}},{"v":190858.64336,"d":"$190,858.64"}]
[]
["Margin",null,null,{"v":0.2,"d":"20%"},{"$f":"D9","v":{"v":0.2,"d":"20%"}},{"$f":"D9","v":{"v":0.2,"d":"20%"}}]
["Business Expense + Margin",null,null,{"$f":"'Business Expense'!D45*(1+D9)","v":{"v":168305.856,"d":"$168,305.86"}},{"$f":"'Business Expense'!E45*(1+E9)","v":{"v":232289.856,"d":"$232,289.86"}},{"$f":"'Business Expense'!F45*(1+F9)","v":{"v":287105.85599999997,"d":"$287,105.86"}}]
[]
["Billing Rate(s)",{"$nulls":6},"IBM Korea","Microsoft"]
["Hourly",null,null,{"$f":"D14/8","v":{"v":186.1790442477876,"d":"$186.18"}},{"$f":"E14/8","v":{"v":256.9578053097345,"d":"$256.96"}},{"v":317.5949734513274,"d":"$317.59"},null,{"v":235,"d":"$235.00"},{"$f":"I14/8","v":{"v":250,"d":"$250.00"}}]
["Daily",null,null,{"$f":"D10/Est._Billable_Days","v":{"v":1489.4323539823008,"d":"$1,489.43"}},{"$f":"E10/Est._Billable_Days","v":{"v":2055.662442477876,"d":"$2,055.66"}},{"$f":"F10/Est._Billable_Days","v":{"v":2540.7597876106192,"d":"$2,540.76"}},null,{"$f":"H13*8","v":{"v":1880,"d":"$1,880.00"}},{"v":2000,"d":"$2,000.00"}]
["Weekly",null,null,{"$f":"D14*5","v":{"v":7447.161769911504,"d":"$7,447.16"}},{"$f":"E14*5","v":{"v":10278.31221238938,"d":"$10,278.31"}},{"v":12703.798938053096,"d":"$12,703.80"},null,{"$f":"H14*5","v":{"v":9400,"d":"$9,400.00"}},{"$f":"I14*5","v":{"v":10000,"d":"$10,000.00"}}]
["Monthly",null,null,{"$f":"D14*20","v":{"v":29788.647079646016,"d":"$29,788.65"}},{"$f":"E14*20","v":{"v":41113.24884955752,"d":"$41,113.25"}},{"v":50815.195752212385,"d":"$50,815.20"},null,{"$f":"(H15*52)/12","v":{"v":40733.333333333336,"d":"$40,733.33"}},{"$f":"(I15*52)/12","v":{"v":43333.333333333336,"d":"$43,333.33"}}]
["Yearly",null,null,{"$f":"D16*12","v":{"v":357463.7649557522,"d":"$357,463.76"}},{"$f":"E16*12","v":{"v":493358.9861946903,"d":"$493,358.99"}},{"v":609782.3490265487,"d":"$609,782.35"},null,{"$f":"H16*12","v":{"v":488800,"d":"$488,800.00"}},{"$f":"I16*12","v":{"v":520000,"d":"$520,000.00"}}]
[]
[]
["Maximum Available Billable Days",{"$f":"Available_Billable_Days","v":175},null,{"$f":"D14*Available_Billable_Days","v":{"v":260650.66194690263,"d":"$260,650.66"}},{"$f":"E14*Available_Billable_Days","v":{"v":359740.9274336283,"d":"$359,740.93"}},{"$f":"F14*Available_Billable_Days","v":{"v":444632.9628318584,"d":"$444,632.96"}}]

{"sheet":"Billable Days","index":1,"n_rows":26,"n_cols":8,"rows_kept":26}
[]
[]
["Billable Days Calculation"]
[null,"Constants and Variables","Hours per Year","Days per Year","Weeks per Year",null,"Available Hrs Percentage","Billable Hrs Ratio"]
["Std Workday Hours",8]
["Std Workweek Days",5]
["Days in Year",null,{"$f":"D7*Std_Workday_Hours","v":2920},365,{"$f":"D7/7","v":{"v":52.142857142857146,"d":"52"}}]
["WeekEnds",null,{"$f":"D8*Std_Workday_Hours","v":832},104]
["Net Week Hours|days",null,{"$f":"D9*Std_Workday_Hours","v":2088},{"$f":"D7-D8","v":261},{"$f":"D9/Std_Workweek_Days","v":{"v":52.2,"d":"52"}}]
[]
["Vacation",null,{"$f":"D11*Std_Workday_Hours","v":120},15,{"$f":"D11/Std_Workweek_Days","v":3}]
["Holidays",null,{"$f":"D12*Std_Workday_Hours","v":96},12]
["Non Billable Time Off",null,{"$f":"D13*Std_Workday_Hours","v":216},{"$f":"SUM(D11:D12)","v":27},{"$f":"D13/5","v":5.4}]
[]
[]
["(Available) Work Hours|Days|Weeks",null,{"$f":"C9-C13","v":1872},{"$f":"D9-D13","v":234},{"$f":"D16/5","v":46.8}]
[]
["Business Management, Marketing and Sales (OverHead)","Hrs per Week"]
["Planning, Marketing and Sales ",8,{"$f":"Marketing_Days_per_Year*Std_Workday_Hours","v":376},{"$f":"ROUNDUP((B19/Std_Workday_Hours)*Available_Work_Weeks, 0)","v":47},{"$f":"Marketing_Days_per_Year/5","v":9.4},null,{"$f":"C19/C16","v":{"v":0.20085470085470086,"d":"20%"}},{"$f":"C19/C26","v":0.415929203539823}]
["Administrative  ",2,{"$f":"Admin_Days_per_Year*Std_Workday_Hours","v":96},{"$f":"ROUNDUP((B20/Std_Workday_Hours)*Available_Work_Weeks, 0)","v":12},{"$f":"Marketing_Days_per_Year/5","v":9.4},null,{"$f":"C20/C16","v":{"v":0.05128205128205128,"d":"5%"}},{"$f":"C20/C26","v":0.10619469026548672}]
[null,{"$f":"SUM(B19:B20)","v":10},{"$f":"SUM(C19:C20)","v":472},{"$f":"SUM(D19:D20)","v":59},{"$f":"Marketing_Days_per_Year/5","v":9.4}]
[]
["(Available) Billable Hours|Days|Weeks",null,{"$f":"Available_Billable_Days*Std_Workday_Hours","v":1400},{"$f":"Available_Work_Days-Business_Overhead_Days_per_Year","v":175},{"$f":"Available_Billable_Days/Std_Workweek_Days","v":35}]
[]
["Est. Down Time ",{"v":0.35,"d":"35%"},{"$f":"D25*Std_Workday_Hours","v":496},{"$f":"ROUNDUP(Available_Billable_Days*Est._Down_Time_Percentage,0)","v":62},{"$f":"D25/Std_Workweek_Days","v":12.4}]
["Est. Billable Hour | Days | Weeks",null,{"$f":"Est._Billable_Days*Std_Workday_Hours","v":904},{"$f":"Available_Billable_Days-D25","v":113},{"$f":"Est._Billable_Days/Std_Workweek_Days","v":22.6}]

{"sheet":"Business Expense","index":2,"n_rows":45,"n_cols":8,"rows_kept":45}
[{"$nulls":3},"Low","Mid","High","Target"," "]
[null,"Monthly"]
["Staff"]
["Health Insurance",{"v":1361.24,"d":"$1,361.24"},null,{"$f":"B4*12","v":{"v":16334.880000000001,"d":"$16,334.88"}},{"$f":"D4","v":{"v":16334.880000000001,"d":"$16,334.88"}},{"$f":"D4","v":{"v":16334.880000000001,"d":"$16,334.88"}}]
["Life Insurance"]
["Disability Insurance"]
["Salary",null,null,{"v":100000,"d":"$100,000.00"},{"v":150000,"d":"$150,000.00"},{"v":190000,"d":"$190,000.00"}]
["SEP 401K",{"v":0.2,"d":"20%"},null,{"$f":"(D7*SEP_401K_Percentage)*0.5","v":{"v":10000,"d":"$10,000.00"}},{"$f":"(E7*SEP_401K_Percentage)*0.5","v":{"v":15000,"d":"$15,000.00"}},{"$f":"(F7*SEP_401K_Percentage)*0.5","v":{"v":19000,"d":"$19,000.00"}}]
["Total Employee Compensation",null,null,{"$f":"SUM(D4:D8)","v":{"v":126334.88,"d":"$126,334.88"}},{"$f":"SUM(E4:E8)","v":{"v":181334.88,"d":"$181,334.88"}},{"v":225334.88,"d":"$225,334.88"}]
[]
[]
[]
["Office"]
["Office Space (20'x20')",{"$f":"0.1*(20000/12)","v":{"v":166.66666666666669,"d":"$166.67"}},null,{"$f":"B14*12","v":{"v":2000.0000000000002,"d":"$2,000.00"}},{"$f":"B14*12","v":{"v":2000.0000000000002,"d":"$2,000.00"}},{"$f":"B14*12","v":{"v":2000.0000000000002,"d":"$2,000.00"}}]
[" "]
["Computers",{"v":100,"d":"$100.00"},null,{"$f":"B16*12","v":{"v":1200,"d":"$1,200.00"}},{"$f":"D16","v":{"v":1200,"d":"$1,200.00"}},{"$f":"D16","v":{"v":1200,"d":"$1,200.00"}}]
["Books & Education",{"v":100,"d":"$100.00"},null,{"$f":"B17*12","v":{"v":1200,"d":"$1,200.00"}},{"$f":"D17","v":{"v":1200,"d":"$1,200.00"}},{"$f":"D17","v":{"v":1200,"d":"$1,200.00"}}]
["Software",{"v":100,"d":"$100.00"},null,{"v":1200,"d":"$1,200.00"},{"v":1200,"d":"$1,200.00"},{"v":1200,"d":"$1,200.00"}]
["Equipment Total",{"$f":"SUM(B16:B18)","v":{"v":300,"d":"$300.00"}},null,{"$f":"SUM(D16:D18)","v":{"v":3600,"d":"$3,600.00"}},{"v":3600,"d":"$3,600.00"},{"v":3600,"d":"$3,600.00"}]
[]
["Supplies Total",{"v":20,"d":"$20.00"},null,{"$f":"B21*12","v":{"v":240,"d":"$240.00"}},{"v":240,"d":"$240.00"},{"$f":"D21","v":{"v":240,"d":"$240.00"}}]
[null," "]
["Insurance Total",{"v":100,"d":"$100.00"},null,{"$f":"B23*12","v":{"v":1200,"d":"$1,200.00"}},{"v":1200,"d":"$1,200.00"},{"$f":"D23","v":{"v":1200,"d":"$1,200.00"}}]
[]
["Utilities"]
["Cellphone",{"v":150,"d":"$150.00"},null,{"$f":"B26*12","v":{"v":1800,"d":"$1,800.00"}},{"$f":"D26","v":{"v":1800,"d":"$1,800.00"}},{"$f":"D26","v":{"v":1800,"d":"$1,800.00"}}]
["Telephone",{"v":30,"d":"$30.00"},null,{"$f":"B27*12","v":{"v":360,"d":"$360.00"}},{"$f":"D27","v":{"v":360,"d":"$360.00"}},{"$f":"D27","v":{"v":360,"d":"$360.00"}}]
["Electricity",{"v":70,"d":"$70.00"},null,{"v":840,"d":"$840.00"},{"v":840,"d":"$840.00"},{"v":840,"d":"$840.00"}]
["Internet, Email & DSL ",{"v":100,"d":"$100.00"},null,{"$f":"B29*12","v":{"v":1200,"d":"$1,200.00"}},{"$f":"D29","v":{"v":1200,"d":"$1,200.00"}},{"$f":"D29","v":{"v":1200,"d":"$1,200.00"}}]
["Trash",{"v":20,"d":"$20.00"},null,{"v":240,"d":"$240.00"},{"v":240,"d":"$240.00"},{"v":240,"d":"$240.00"}]
["Total Utilities",{"$f":"SUM(B26:B30)","v":{"v":370,"d":"$370.00"}},null,{"$f":"SUM(D26:D30)","v":{"v":4440,"d":"$4,440.00"}},{"v":4440,"d":"$4,440.00"},{"v":4440,"d":"$4,440.00"}]
[]
["TOTAL OFFICE EXPENSES",{"$f":"B14+B19+B21+B23+B31","v":{"v":956.6666666666667,"d":"$956.67"}},null,{"$f":"D14+D19+D21+D23+D31","v":{"v":11480,"d":"$11,480.00"}},{"v":11480,"d":"$11,480.00"},{"v":11480,"d":"$11,480.00"}]
[]
["Accounting, Banking and Legal Fees",{"v":1000,"d":"$1,000.00"},null,{"$f":"B35","v":{"v":1000,"d":"$1,000.00"}},{"$f":"B35","v":{"v":1000,"d":"$1,000.00"}},{"$f":"B35","v":{"v":1000,"d":"$1,000.00"}}]
[]
["Advertising& Marketing",{"v":100,"d":"$100.00"},null,{"$f":"B37*12","v":{"v":1200,"d":"$1,200.00"}},{"$f":"D37","v":{"v":1200,"d":"$1,200.00"}},{"$f":"D37","v":{"v":1200,"d":"$1,200.00"}}]
[]
["Automotive",{"v":140,"d":"$140.00"},null,{"$f":"B39*12","v":{"v":1680,"d":"$1,680.00"}},{"$f":"D2","v":0},{"$f":"D39","v":{"v":1680,"d":"$1,680.00"}}]
["Travel & Meals",null,null,{"$f":"B40*12","v":0},{"$f":"D40","v":0},{"$f":"D40","v":0}]
["Travel & Entertainment Total",{"$f":"SUM(B39:B40)","v":{"v":140,"d":"$140.00"}},null,{"$f":"SUM(D39:D40)","v":{"v":1680,"d":"$1,680.00"}},{"$f":"SUM(E39:E40)","v":0},{"v":1680,"d":"$1,680.00"}]
[]
[]
[]
["Total Business Expense",null,null,{"$f":"D9+D14+D19+D31+D35+D37+D41","v":{"v":140254.88,"d":"$140,254.88"}},{"$f":"E9+E14+E19+E31+E35+E37+E41","v":{"v":193574.88,"d":"$193,574.88"}},{"v":239254.88,"d":"$239,254.88"}]

{"sheet":"SE Tax","index":3,"n_rows":22,"n_cols":7,"rows_kept":22}
[{"$nulls":3},"Low","Mid","High","Target"]
[null,"Monthly","on first"]
["SE TAX"]
["FICA",{"v":0.124,"d":"12.40%"},{"v":97500,"d":"$97,500"}]
["Medicare",{"v":0.029,"d":"2.90%"}]
["Total SE Tax",{"v":0.153,"d":"15.30%"},null,{"$f":"'Business Expense'!D9*'SE Tax'!$B$6","v":{"v":19329.23664,"d":"$19,329.24"}},{"$f":"'Business Expense'!E9*'SE Tax'!$B$6","v":{"v":27744.23664,"d":"$27,744.24"}},{"$f":"'Business Expense'!F9*'SE Tax'!$B$6","v":{"v":34476.23664,"d":"$34,476.24"}}]
[]
[]
[]
[]
[{"$nulls":3},{"$f":"'Business Expense'!D9*B4","v":{"v":15665.52512,"d":"$15,665.53"}}]
[]
[]
[]
["Net Income from Self-Employment",{"$f":"'Business Expense'!D9","v":{"v":126334.88,"d":"$126,334.88"}}]
["Net Earning Factor",0.9235]
["Net Earnings",{"$f":"B15*Net_Earning_Factor","v":{"v":116670.26168,"d":"$116,670.26"}}]
[]
["FICA_OverMax Income",{"$f":"B17-C4","v":{"v":19170.261679999996,"d":"$19,170.26"}}]
["MaxCombinedFICAandMedicare Tax",{"$f":"C4*B6","v":{"v":14917.5,"d":"$14,917.50"}}]
["MedicareOverCombined Rate (Unlimited)",{"$f":"B19*B5","v":{"v":555.9375887199999,"d":"$555.94"}}]
["Total SE Tax",{"$f":"SUM(B20:B21)","v":{"v":15473.43758872,"d":"$15,473.44"}}]

{"sheet":"Five Year Pro Forma","index":4,"n_rows":22,"n_cols":7,"rows_kept":22}
[null,null,"FY1","FY2","FY3","FY4","FY5"]
["Inflation Rate Adjustement",{"v":1.05,"d":"105%"}]
["Daily Billing Rate",null,{"$f":"'Billing Rate'!E14","v":{"v":2055.662442477876,"d":"$2,055.66"}},{"$f":"C3*Inflation_Rate_Adjustement","v":{"v":2158.44556460177,"d":"$2,158.45"}},{"v":2266.3678428318585,"d":"$2,266.37"},{"v":2379.6862349734515,"d":"$2,379.69"},{"v":2498.670546722124,"d":"$2,498.67"}]
["Total Revenue",null,{"$f":"'Billing Rate'!E17","v":{"v":493358.9861946903,"d":"$493,358.99"}},{"v":518026.9355044248,"d":"$518,026.94"},{"v":543928.282279646,"d":"$543,928.28"},{"v":571124.6963936284,"d":"$571,124.70"},{"v":599680.9312133099,"d":"$599,680.93"}]
[]
[]
["Expenses:"]
["Employee Compensation",null,{"$f":"'Business Expense'!E9","v":{"v":181334.88,"d":"$181,334.88"}},{"$f":"C8*Inflation_Rate_Adjustement","v":{"v":190401.624,"d":"$190,401.62"}},{"v":199921.70520000003,"d":"$199,921.71"},{"v":209917.79046000005,"d":"$209,917.79"},{"v":220413.67998300007,"d":"$220,413.68"}]
["Taxes",null,{"$f":"'Billing Rate'!E6","v":{"v":27744.23664,"d":"$27,744.24"}},{"v":29131.448472,"d":"$29,131.45"},{"v":30588.020895600002,"d":"$30,588.02"},{"v":32117.421940380005,"d":"$32,117.42"},{"v":33723.29303739901,"d":"$33,723.29"}]
["Office Expenses",null,{"$f":"'Business Expense'!E33","v":{"v":11480,"d":"$11,480.00"}},{"v":12054,"d":"$12,054.00"},{"v":12656.7,"d":"$12,656.70"},{"v":13289.535000000002,"d":"$13,289.54"},{"v":13954.011750000001,"d":"$13,954.01"}]
["Marketing",null,{"$f":"'Business Expense'!D37","v":{"v":1200,"d":"$1,200.00"}},{"v":1260,"d":"$1,260.00"},{"v":1323,"d":"$1,323.00"},{"v":1389.15,"d":"$1,389.15"},{"v":1458.6075,"d":"$1,458.61"}]
["Administration",null,{"$f":"'Business Expense'!D35","v":{"v":1000,"d":"$1,000.00"}},{"v":1050,"d":"$1,050.00"},{"v":1102.5,"d":"$1,102.50"},{"v":1157.625,"d":"$1,157.63"},{"v":1215.5062500000001,"d":"$1,215.51"}]
["Total Expenses",null,{"$f":"SUM(C8:C12)","v":{"v":222759.11664,"d":"$222,759.12"}},{"$f":"SUM(D8:D12)","v":{"v":233897.072472,"d":"$233,897.07"}},{"v":245591.92609560004,"d":"$245,591.93"},{"v":257871.52240038005,"d":"$257,871.52"},{"v":270765.098520399,"d":"$270,765.10"}]
[]
[]
["Taxable Revenue",null,{"$f":"C4-C13","v":{"v":270599.8695546903,"d":"$270,599.87"}},{"$f":"D4-D13","v":{"v":284129.8630324248,"d":"$284,129.86"}},{"v":298336.356184046,"d":"$298,336.36"},{"v":313253.1739932483,"d":"$313,253.17"},{"v":328915.83269291086,"d":"$328,915.83"}]
["Estimated Income Tax",{"v":0.4,"d":"40%"},{"$f":"C16*Estimated_Income_Tax","v":{"v":108239.94782187614,"d":"$108,239.95"}},{"$f":"D16*Estimated_Income_Tax","v":{"v":113651.94521296993,"d":"$113,651.95"}},{"$f":"E16*Estimated_Income_Tax","v":{"v":119334.5424736184,"d":"$119,334.54"}},{"$f":"F16*Estimated_Income_Tax","v":{"v":125301.26959729934,"d":"$125,301.27"}},{"$f":"G16*Estimated_Income_Tax","v":{"v":131566.33307716434,"d":"$131,566.33"}}]
["Net Revenue",null,{"$f":"C16-C17","v":{"v":162359.92173281417,"d":"$162,359.92"}},{"$f":"D16-D17","v":{"v":170477.9178194549,"d":"$170,477.92"}},{"v":179001.8137104276,"d":"$179,001.81"},{"v":187951.90439594898,"d":"$187,951.90"},{"v":197349.49961574652,"d":"$197,349.50"}]
[]
["Business Reserve",{"v":0.1,"d":"10%"},{"$f":"C18*Business_Reserve","v":{"v":16235.992173281418,"d":"$16,235.99"}},{"$f":"D18*Business_Reserve","v":{"v":17047.79178194549,"d":"$17,047.79"}},{"$f":"E18*Business_Reserve","v":{"v":17900.181371042763,"d":"$17,900.18"}},{"$f":"F18*Business_Reserve","v":{"v":18795.1904395949,"d":"$18,795.19"}},{"$f":"G18*Business_Reserve","v":{"v":19734.949961574654,"d":"$19,734.95"}}]
[]
["Net Income",null,{"$f":"C18-C20","v":{"v":146123.92955953276,"d":"$146,123.93"}},{"$f":"D18-D20","v":{"v":153430.1260375094,"d":"$153,430.13"}},{"v":161101.63233938484,"d":"$161,101.63"},{"v":169156.71395635407,"d":"$169,156.71"},{"v":177614.54965417186,"d":"$177,614.55"}]