{"text_format":"3","workbook":"xlsx","n_sheets":1,"sheets":["Monthly Budget"],"not_rendered":{"charts":1,"defined_names":3},"read":"whole","date_system":"1900"}

{"sheet":"Monthly Budget","index":0,"n_rows":39,"n_cols":12,"rows_kept":39,"merged":[[2,11,2,12],[9,7,9,11],[15,7,15,11],[29,1,29,3]]}
[]
[null,"COMPANY NAME"]
[null,"MONTHLY BUDGET",{"$nulls":9},"2011-03-01"]
[]
[null,"BUDGET TOTALS","ESTIMATED","ACTUAL","DIFFERENCE",null,null,"INCOME","ESTIMATED","ACTUAL","TOP 5 AMOUNT","DIFFERENCE"]
[null,"Income",{"$f":"IncomeTable[[#Totals],[ESTIMATED]]","v":{"v":63300,"d":"63,300.00"}},{"$f":"IncomeTable[[#Totals],[ACTUAL]]","v":{"v":57450,"d":"57,450.00"}},{"$f":"TotalsTable[[#This Row],[ACTUAL]]-TotalsTable[[#This Row],[ESTIMATED]]","v":{"v":-5850,"d":"(5,850.00)"}},null,null,"Net sales",{"v":60000,"d":"60,000.00"},{"v":54000,"d":"54,000.00"},{"$f":"IncomeTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(IncomeTable[[#This Row],[ACTUAL]])","v":{"v":54000.000006,"d":"54,000.00"}},{"$f":"IncomeTable[[#This Row],[ACTUAL]]-IncomeTable[[#This Row],[ESTIMATED]]","v":{"v":-6000,"d":"(6,000.00)"}}]
[null,"Expenses",{"$f":"OperatingExpensesTable[[#Totals],[ESTIMATED]]+PersonnelExpensesTable[[#Totals],[ESTIMATED]]","v":{"v":54500,"d":"54,500.00"}},{"$f":"OperatingExpensesTable[[#Totals],[ACTUAL]]+PersonnelExpensesTable[[#Totals],[ACTUAL]]","v":{"v":49630,"d":"49,630.00"}},{"$f":"TotalsTable[[#This Row],[ESTIMATED]]-TotalsTable[[#This Row],[ACTUAL]]","v":{"v":4870,"d":"4,870.00"}},null,null,"Interest income",{"v":3000,"d":"3,000.00"},{"v":3000,"d":"3,000.00"},{"$f":"IncomeTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(IncomeTable[[#This Row],[ACTUAL]])","v":{"v":3000.000007,"d":"3,000.00"}},{"$f":"IncomeTable[[#This Row],[ACTUAL]]-IncomeTable[[#This Row],[ESTIMATED]]","v":{"v":0,"d":"0.00"}}]
[null,"Balance (Income minus Expenses)",{"$f":"C6-C7","v":{"v":8800,"d":"8,800.00"}},{"$f":"D6-D7","v":{"v":7820,"d":"7,820.00"}},{"$f":"TotalsTable[[#Totals],[ACTUAL]]-TotalsTable[[#Totals],[ESTIMATED]]","v":{"v":-980,"d":"(980.00)"}},null,null,"Asset sales (gain/loss)",{"v":300,"d":"300.00"},{"v":450,"d":"450.00"},{"$f":"IncomeTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(IncomeTable[[#This Row],[ACTUAL]])","v":{"v":450.000008,"d":"450.00"}},{"$f":"IncomeTable[[#This Row],[ACTUAL]]-IncomeTable[[#This Row],[ESTIMATED]]","v":{"v":150,"d":"150.00"}}]
[{"$nulls":7},"Total",{"$f":"SUBTOTAL(109,IncomeTable[ESTIMATED])","v":{"v":63300,"d":"63,300.00"}},{"$f":"SUBTOTAL(109,IncomeTable[ACTUAL])","v":{"v":57450,"d":"57,450.00"}},null,{"$f":"SUBTOTAL(109,IncomeTable[DIFFERENCE])","v":{"v":-5850,"d":"(5,850.00)"}}]
[]
[{"$nulls":7},"PERSONNEL EXPENSES","ESTIMATED","ACTUAL","Top 5 Amount","DIFFERENCE"]
[{"$nulls":7},"Wages",{"v":9500,"d":"9,500.00"},{"v":9600,"d":"9,600.00"},{"$f":"PersonnelExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpensesTable[[#This Row],[ACTUAL]])","v":{"v":9600.000012,"d":"9,600.00"}},{"$f":"PersonnelExpensesTable[[#This Row],[ESTIMATED]]-PersonnelExpensesTable[[#This Row],[ACTUAL]]","v":{"v":-100,"d":"(100.00)"}}]
[{"$nulls":7},"Employee benefits",{"v":4000,"d":"4,000.00"},null,{"$f":"PersonnelExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpensesTable[[#This Row],[ACTUAL]])","v":{"v":1.3e-05,"d":"0.00"}},{"$f":"PersonnelExpensesTable[[#This Row],[ESTIMATED]]-PersonnelExpensesTable[[#This Row],[ACTUAL]]","v":{"v":4000,"d":"4,000.00"}}]
[{"$nulls":7},"Commission",{"v":5000,"d":"5,000.00"},{"v":4500,"d":"4,500.00"},{"$f":"PersonnelExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpensesTable[[#This Row],[ACTUAL]])","v":{"v":4500.000014,"d":"4,500.00"}},{"$f":"PersonnelExpensesTable[[#This Row],[ESTIMATED]]-PersonnelExpensesTable[[#This Row],[ACTUAL]]","v":{"v":500,"d":"500.00"}}]
[{"$nulls":7},"Total Personnel",{"$f":"SUBTOTAL(109,PersonnelExpensesTable[ESTIMATED])","v":{"v":18500,"d":"18,500.00"}},{"$f":"SUBTOTAL(109,PersonnelExpensesTable[ACTUAL])","v":{"v":14100,"d":"14,100.00"}},null,{"$f":"SUBTOTAL(109,PersonnelExpensesTable[DIFFERENCE])","v":{"v":4400,"d":"4,400.00"}}]
[]
[{"$nulls":7},"OPERATING EXPENSES","ESTIMATED","ACTUAL","Top 5 Amount","DIFFERENCE"]
[{"$nulls":7},"Advertising",{"v":3000,"d":"3,000.00"},{"v":2500,"d":"2,500.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":2500.000018,"d":"2,500.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":500,"d":"500.00"}}]
[{"$nulls":7},"Bad debts",{"v":2000,"d":"2,000.00"},{"v":2000,"d":"2,000.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":2000.000019,"d":"2,000.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":0,"d":"0.00"}}]
[{"$nulls":7},"Cash discounts",{"v":1500,"d":"1,500.00"},{"v":2175,"d":"2,175.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":2175.00002,"d":"2,175.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":-675,"d":"(675.00)"}}]
[{"$nulls":7},"Delivery costs",{"v":2000,"d":"2,000.00"},{"v":1500,"d":"1,500.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":1500.000021,"d":"1,500.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":500,"d":"500.00"}}]
[{"$nulls":7},"Depreciation",{"v":1000,"d":"1,000.00"},{"v":1000,"d":"1,000.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":1000.000022,"d":"1,000.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":0,"d":"0.00"}}]
[{"$nulls":7},"Dues and subscriptions",{"v":500,"d":"500.00"},{"v":525,"d":"525.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":525.000023,"d":"525.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":-25,"d":"(25.00)"}}]
[{"$nulls":7},"Insurance",{"v":1300,"d":"1,300.00"},{"v":1275,"d":"1,275.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":1275.000024,"d":"1,275.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":25,"d":"25.00"}}]
[{"$nulls":7},"Interest",{"v":2000,"d":"2,000.00"},{"v":2200,"d":"2,200.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":2200.000025,"d":"2,200.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":-200,"d":"(200.00)"}}]
[{"$nulls":7},"Legal and auditing",{"v":1000,"d":"1,000.00"},{"v":800,"d":"800.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":800.000026,"d":"800.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":200,"d":"200.00"}}]
[{"$nulls":7},"Maintenance and repairs",{"v":4500,"d":"4,500.00"},{"v":4600,"d":"4,600.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":4600.000027,"d":"4,600.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":-100,"d":"(100.00)"}}]
[{"$nulls":7},"Office supplies",{"v":800,"d":"800.00"},{"v":750,"d":"750.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":750.000028,"d":"750.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":50,"d":"50.00"}}]
[{"$nulls":7},"Postage",{"v":400,"d":"400.00"},{"v":350,"d":"350.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":350.000029,"d":"350.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":50,"d":"50.00"}}]
[{"$nulls":7},"Rent or mortgage",{"v":4100,"d":"4,100.00"},{"v":4500,"d":"4,500.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":4500.00003,"d":"4,500.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":-400,"d":"(400.00)"}}]
[null,"WHAT ARE MY TOP 5 HIGHEST OPERATING EXPENSES?",{"$nulls":5},"Sales expenses",{"v":350,"d":"350.00"},{"v":400,"d":"400.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":400.000031,"d":"400.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":-50,"d":"(50.00)"}}]
[null,"EXPENSE","AMOUNT","% OF EXPENSES","15% REDUCTION",null,null,"Shipping and storage",{"v":900,"d":"900.00"},{"v":840,"d":"840.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":840.000032,"d":"840.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":60,"d":"60.00"}}]
[null,{"$f":"INDEX(OperatingExpensesTable[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpensesTable[Top 5 Amount],0),1)","v":"Maintenance and repairs"},{"$f":"LARGE(OperatingExpensesTable[Top 5 Amount],1)","v":{"v":4600.000027,"d":"4,600.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$7","v":{"v":0.09268587602256699,"d":"9.3%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":690.00000405,"d":"690.00"}},null,null,"Supplies",{"v":5000,"d":"5,000.00"},{"v":4500,"d":"4,500.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":4500.000033,"d":"4,500.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":500,"d":"500.00"}}]
[null,{"$f":"INDEX(OperatingExpensesTable[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpensesTable[Top 5 Amount],0),1)","v":"Supplies"},{"$f":"LARGE(OperatingExpensesTable[Top 5 Amount],2)","v":{"v":4500.000033,"d":"4,500.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$7","v":{"v":0.09067096580697159,"d":"9.1%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":675.0000049500001,"d":"675.00"}},null,null,"Taxes",{"v":3000,"d":"3,000.00"},{"v":3200,"d":"3,200.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":3200.000034,"d":"3,200.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":-200,"d":"(200.00)"}}]
[null,{"$f":"INDEX(OperatingExpensesTable[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpensesTable[Top 5 Amount],0),1)","v":"Rent or mortgage"},{"$f":"LARGE(OperatingExpensesTable[Top 5 Amount],3)","v":{"v":4500.00003,"d":"4,500.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$7","v":{"v":0.09067096574652428,"d":"9.1%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":675.0000045,"d":"675.00"}},null,null,"Telephone",{"v":250,"d":"250.00"},{"v":280,"d":"280.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":280.000035,"d":"280.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":-30,"d":"(30.00)"}}]
[null,{"$f":"INDEX(OperatingExpensesTable[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpensesTable[Top 5 Amount],0),1)","v":"Taxes"},{"$f":"LARGE(OperatingExpensesTable[Top 5 Amount],4)","v":{"v":3200.000034,"d":"3,200.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$7","v":{"v":0.06447713145275036,"d":"6.4%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":480.0000051,"d":"480.00"}},null,null,"Utilities",{"v":1400,"d":"1,400.00"},{"v":1385,"d":"1,385.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":1385.000036,"d":"1,385.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":15,"d":"15.00"}}]
[null,{"$f":"INDEX(OperatingExpensesTable[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpensesTable[Top 5 Amount],0),1)","v":"Advertising"},{"$f":"LARGE(OperatingExpensesTable[Top 5 Amount],5)","v":{"v":2500.000018,"d":"2,500.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$7","v":{"v":0.050372758774934516,"d":"5.0%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":375.00000270000004,"d":"375.00"}},null,null,"Other",{"v":1000,"d":"1,000.00"},{"v":750,"d":"750.00"},{"$f":"OperatingExpensesTable[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpensesTable[[#This Row],[ACTUAL]])","v":{"v":750.000037,"d":"750.00"}},{"$f":"OperatingExpensesTable[[#This Row],[ESTIMATED]]-OperatingExpensesTable[[#This Row],[ACTUAL]]","v":{"v":250,"d":"250.00"}}]
[null,"Total",{"$f":"SUBTOTAL(109,Top5Expenses[AMOUNT])","v":{"v":19300.000142,"d":"19,300.00"}},{"$f":"SUBTOTAL(109,Top5Expenses[% OF EXPENSES])","v":{"v":0.38887769780374776,"d":"38.9%"}},{"$f":"SUBTOTAL(109,Top5Expenses[15% REDUCTION])","v":{"v":2895.0000213000003,"d":"2,895.00"}},null,null,"Total Operating",{"$f":"SUBTOTAL(109,OperatingExpensesTable[ESTIMATED])","v":{"v":36000,"d":"36,000.00"}},{"$f":"SUBTOTAL(109,OperatingExpensesTable[ACTUAL])","v":{"v":35530,"d":"35,530.00"}},null,{"$f":"SUBTOTAL(109,OperatingExpensesTable[DIFFERENCE])","v":{"v":470,"d":"470.00"}}]
[null," ",{"$nulls":5}," "]