Cash Flow with Optional Line of Credit

You can customize this template by filling in a simple form, without editing a spreadsheet.
This is a small and simplified working sample of the cash flow template. A customizable template is a flexible model that you can adapt to your situation by filling in a simple form, without editing a spreadsheet or its formulas. For example, you can specify time range and time grain; number and names of items in a dimension (such as your products and product families); and include or exclude major features. The resulting spreadsheet matches your needs better than any standard template. Get a customized version of this template on our website.

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Description of the Cash Flow with Optional Line of Credit

This cash flow model should be utilized as a planning tool for the management of cash flows, and to allow a business owner or manager to know in advance when there will be a cash shortfall or excess cash. It includes an analysis of line of credit and borrowing base under an asset-based borrowing agreement. The model includes these features. Not all features are included in the Standard version. A cash flow worksheet with starting and ending cash and sources and uses of cash for each time period A line of credit worksheet that displays the weekly borrowing asset base composed of accounts receivable and inventory, with adjustment factors starting end ending loan balances, including new loan funds and funds applied to loans Line of credit worksheet is not included in the Basic version of the model Two Excel databases for hourly and salaried employee data. The model extracts from these databases summaries of cash disbursements for employee expenses, based on payroll schedules. Accounts receivable data You can custom-specify many receivables accounts ModelSheet is a trademark of ModelSheet Software, LLC page 1 of 41

Cash Flow with Optional Line of Credit

Optional Excel database for accounts receivable by invoice number and customer, with estimates of future receipts and new sales A receivables aging report Accounts payable data You can custom-specify many payables accounts Optional Excel database for accounts payable by invoice number and vendor with estimates of future payments A payables aging report Optional checking account float, to estimate the extra cash available from cash float. Database with checking account data provides basis for computation of cash float. Optional comparison of actual cash flow with planned cash flow and variance reporting Optional segmentation of cash flow into business segments. Includes summary cash flow and optional separate cash flow worksheet for each segment. Time grain can be weeks, months, quarters or years Excel graphs of key variables

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Acknowledgements The original version of this cash flow model was designed by Marilyn Magett of CRS Financial Management Solutions, Inc. Marilyn is a CFO for businesses in transition and distress. She serves her clients as a Consulting, Interim, or Turnaround CFO. Please visit her website at www.crsfinmgmt.com or contact her at mjmagett@crsfinmgmt.com.

This Excel workbook was generated by ModelSheet on August 25, 2010, except for this worksheet of comments. Copyright 2009, 2010 ModelSheet Software, LLC ModelSheet and the ModelSheet logo are registered trademarks of ModelSheet Software, LLC.

ModelSheet is a trademark of ModelSheet Software, LLC

page 2 of 41

$0 ($20,000)

Ending Cash

($40,000)
($60,000) ($80,000) ($100,000) ($120,000) ($140,000)

$1 $1 $1 $1 $1 $1 $0 $0 $0 $0 $0

Receipts

Total Receipts

Trade Receipts Retained

$45,000 $40,000 $35,000 $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 $0

Disbursements

Employees

Total Disbursements

$1 $1 $1 $1 $1 $1 $0 $0 $0 $0 $0

Loan Balance and Borrowing Base

Borrowing Base End

Borrowing Base - Accts Rec

Borrowing Base - Inventory

Borrowing Base - Unused

Loan Balance

Receipts from Trade Accounts

Receipts from Non-Trade Accounts

XYZ Enterprises

Other

GHI Inc.

DIP Financing

DEF Corp.

Disbursements by Account with no invoice info

Other

Rent

Cash Flow Projection with Line of Credit ABC, Inc. Inputs

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, Inc.

Initial Cash

Domestic International

$0.00 $0.00

Receipts Disbursements
Labor Disbursements (no invoice info)

Assets and Borrowing Base Loans and Lines of Credit Bank Cash Float
Bank Float Init

Actual Cash Flow

Initial Design by Corporate Restructuring Solutions, Inc. Built and Extended by ModelSheet Software, LLC.

Cash Flow Projection with Line of Credit ABC, Inc. Cash Flow
WE 1/8/2011 Time Period Starting Cash Balance 1 $0.00 WE 1/15/2011 2 ($12,881.25) WE 1/22/2011 3 ($54,438.94) WE 1/29/2011 4 ($80,201.44) Total 4 $0.00

Receipts
WE 1/8/2011 Cash Trade Receipts Excess Returned to Borrower Receipts from Line of Credit Non-Trade Receipts Total Receipts $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/15/2011 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/22/2011 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/29/2011 $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00

Disbursements
WE 1/8/2011 Employees Hourly Payroll Salaried Payroll Payroll Taxes Benefits Travel & Entertain Total Disbursements (no invoice info) Total Disbursements $10,305.00 $0.00 $1,545.75 $1,030.50 $0.00 $12,881.25 $0.00 $12,881.25 $0.00 $33,246.15 $4,986.92 $3,324.62 $0.00 $41,557.69 $0.00 $41,557.69 $20,610.00 $0.00 $3,091.50 $2,061.00 $0.00 $25,762.50 $0.00 $25,762.50 $0.00 $33,246.15 $4,986.92 $3,324.62 $0.00 $41,557.69 $0.00 $41,557.69 $30,915.00 $66,492.31 $14,611.10 $9,740.73 $0.00 $121,759.13 $0.00 $121,759.13 WE 1/15/2011 WE 1/22/2011 WE 1/29/2011 Total

WE 1/8/2011 Cash Source / (Use) ($12,881.25)

WE 1/15/2011 ($41,557.69)

WE 1/22/2011 ($25,762.50)

WE 1/29/2011 ($41,557.69)

Total ($41,557.69)

Ending Cash

($12,881.25)

($54,438.94)

($80,201.44)

($121,759.13)

($121,759.13)

Bank Float

Cash Flow Projection with Line of Credit ABC, Inc. CF All Segments
WE 1/8/2011 Time Period Starting Cash Balance Domestic International Total $0.00 $0.00 $0.00 ($6,168.75) ($6,712.50) ($12,881.25) ($22,726.44) ($31,712.50) ($54,438.94) ($35,063.94) ($45,137.50) ($80,201.44) $0.00 $0.00 $0.00 1 WE 1/15/2011 2 WE 1/22/2011 3 WE 1/29/2011 4 Total 4

Receipts Disbursements
WE 1/8/2011 Cash Source / (Use) Domestic International Total ($6,168.75) ($6,712.50) ($12,881.25) ($16,557.69) ($25,000.00) ($41,557.69) ($12,337.50) ($13,425.00) ($25,762.50) ($16,557.69) ($25,000.00) ($41,557.69) ($16,557.69) ($25,000.00) ($41,557.69) WE 1/15/2011 WE 1/22/2011 WE 1/29/2011 Total

Ending Cash Domestic International Total ($6,168.75) ($6,712.50) ($12,881.25) ($22,726.44) ($31,712.50) ($54,438.94) ($35,063.94) ($45,137.50) ($80,201.44) ($51,621.63) ($70,137.50) ($121,759.13) ($51,621.63) ($70,137.50) ($121,759.13)

Bank Float

Cash Flow Projection with Line of Credit ABC, Inc. CF Segment 1 Domestic
WE 1/8/2011 Time Period Starting Cash Balance 1 $0.00 WE 1/15/2011 2 ($6,168.75) WE 1/22/2011 3 ($22,726.44) WE 1/29/2011 4 ($35,063.94) Total 4 $0.00

Receipts
WE 1/8/2011 Cash Trade Receipts Trade Receipt Accts Receipts from Line of Credit Excess Returned to Borrower Non-Trade Receipts Total Receipts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/15/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/22/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/29/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Disbursements
WE 1/8/2011 Employees Hourly Payroll Salaried Payroll Payroll Taxes Benefits Travel & Entertain Total Disbursements (no invoice info) Total Disbursements $4,935.00 $0.00 $740.25 $493.50 $0.00 $6,168.75 $0.00 $6,168.75 $0.00 $13,246.15 $1,986.92 $1,324.62 $0.00 $16,557.69 $0.00 $16,557.69 $9,870.00 $0.00 $1,480.50 $987.00 $0.00 $12,337.50 $0.00 $12,337.50 $0.00 $13,246.15 $1,986.92 $1,324.62 $0.00 $16,557.69 $0.00 $16,557.69 $14,805.00 $26,492.31 $6,194.60 $4,129.73 $0.00 $51,621.63 $0.00 $51,621.63 WE 1/15/2011 WE 1/22/2011 WE 1/29/2011 Total

WE 1/8/2011

WE 1/15/2011

WE 1/22/2011

WE 1/29/2011

Total

Cash Source / (Use)

($6,168.75)

($16,557.69)

($12,337.50)

($16,557.69)

($16,557.69)

Ending Cash

($6,168.75)

($22,726.44)

($35,063.94)

($51,621.63)

($51,621.63)

Bank Float

Cash Flow Projection with Line of Credit ABC, Inc. CF Segment 2 International
WE 1/8/2011 Time Period Starting Cash Balance 1 $0.00 WE 1/15/2011 2 ($6,712.50) WE 1/22/2011 3 ($31,712.50) WE 1/29/2011 4 ($45,137.50) Total 4 $0.00

Receipts
WE 1/8/2011 Cash Trade Receipts Trade Receipt Accts Receipts from Line of Credit Excess Returned to Borrower Non-Trade Receipts Total Receipts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/15/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/22/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/29/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Disbursements
WE 1/8/2011 Employees Hourly Payroll Salaried Payroll Payroll Taxes Benefits Travel & Entertain Total Disbursements (no invoice info) Total Disbursements $5,370.00 $0.00 $805.50 $537.00 $0.00 $6,712.50 $0.00 $6,712.50 $0.00 $20,000.00 $3,000.00 $2,000.00 $0.00 $25,000.00 $0.00 $25,000.00 $10,740.00 $0.00 $1,611.00 $1,074.00 $0.00 $13,425.00 $0.00 $13,425.00 $0.00 $20,000.00 $3,000.00 $2,000.00 $0.00 $25,000.00 $0.00 $25,000.00 $16,110.00 $40,000.00 $8,416.50 $5,611.00 $0.00 $70,137.50 $0.00 $70,137.50 WE 1/15/2011 WE 1/22/2011 WE 1/29/2011 Total

WE 1/8/2011

WE 1/15/2011

WE 1/22/2011

WE 1/29/2011

Total

Cash Source / (Use)

($6,712.50)

($25,000.00)

($13,425.00)

($25,000.00)

($25,000.00)

Ending Cash

($6,712.50)

($31,712.50)

($45,137.50)

($70,137.50)

($70,137.50)

Bank Float

Cash Flow Projection with Line of Credit ABC, Inc. Cash Flow Act v Plan
Actual Cash Flow
WE 1/8/2011 Time Period Starting Cash Balance Domestic International Total Actual Receipts Trade Receipts Domestic International Total Non-Trade Receipts Domestic International Total Total Receipts Domestic International Total Actual Disbursements Employees Domestic International Total Other Disbursements Domestic International Total Total Disbursements Domestic International Total $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 $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 $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 $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 1 WE 1/15/2011 2 WE 1/22/2011 3 WE 1/29/2011 4

Cash Source / (Use) Domestic International Total Ending Cash Domestic International Total Bank Float Bank Float Domestic International Total Ending Cash w Float Domestic International Total $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 $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 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Variance of Cash Flow

Time Period Ending Cash Domestic International Total Receipts Variance Trade Receipts Domestic International Total Non-Trade Receipts Domestic International Total Total Receipts Domestic $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 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $6,168.75 $6,712.50 $12,881.25 $22,726.44 $31,712.50 $54,438.94 $35,063.94 $45,137.50 $80,201.44 $51,621.63 $70,137.50 $121,759.13 1 2 3 4

International Total Disbursements Variance Cash Source / (Use) Domestic International Total Ending Cash Domestic International Total Bank Float Bank Float Domestic International Total Ending Cash w Float Domestic International Total

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$6,168.75 $6,712.50 $12,881.25

$16,557.69 $25,000.00 $41,557.69

$12,337.50 $13,425.00 $25,762.50

$16,557.69 $25,000.00 $41,557.69

$6,168.75 $6,712.50 $12,881.25

$22,726.44 $31,712.50 $54,438.94

$35,063.94 $45,137.50 $80,201.44

$51,621.63 $70,137.50 $121,759.13

$8,016.64 $0.00 $8,016.64 $14,185.39 $6,712.50 $20,897.89

($29,235.09) $0.00 ($29,235.09) ($6,508.65) $31,712.50 $25,203.85

($102,429.50) $0.00 ($102,429.50) ($67,365.56) $45,137.50 ($22,228.06)

($106,073.10) $0.00 ($106,073.10) ($54,451.47) $70,137.50 $15,686.03

Cash Flow Projection with Line of Credit ABC, Inc. Line of Credit
Line of Credit
Cap on Line of Credit $0.00 WE 1/8/2011 Borrowing Base (Start) Borrowing Base - Receivables WE 1/8/2011 Accts Rec Start New Sales Accts Rec End Less Ineligible AR Accts Rec Eligible Borrowing Base - Accts Rec Borrowing Base - Inventory WE 1/8/2011 Eligible Inventory Finished Goods Less Obsolete Goods Total Borrowing Base - Inventory Inventory Cap Borrowing Base on Inventory - Unused $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/8/2011 Borrowing Base (End) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/15/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/22/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/29/2011 $0.00 WE 1/15/2011 WE 1/22/2011 WE 1/29/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/15/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/22/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/29/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $351,000.00 WE 1/15/2011 $0.00 WE 1/22/2011 $0.00 WE 1/29/2011 $0.00

Loan Report
Loan Balance (Start) New Funds Advanced Funds Applied to Loan Subtotal Excess Returned to Borrower Loan Balance (End) $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 $0.00 $0.00 $0.00

Borrowing Base Unused Line of Credit Status

$0.00

$0.00

$0.00

$0.00

Cash Flow Projection with Line of Credit ABC, Inc. LoC All Segments
Line of Credit
Cap on Line of Credit Domestic International Total $0.00 $0.00 $0.00

WE 1/8/2011 Borrowing Base (Start) Domestic International Total $175,500.00 $175,500.00 $351,000.00

WE 1/15/2011 $0.00 $0.00 $0.00

WE 1/22/2011 $0.00 $0.00 $0.00

WE 1/29/2011 $0.00 $0.00 $0.00

Borrowing Base - Receivables Borrowing Base - Inventory WE 1/8/2011 Borrowing Base (End) Domestic International Total $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/15/2011 WE 1/22/2011 WE 1/29/2011

Loan Report WE 1/8/2011 Loan Balance (Start) Domestic International Total New Funds Advanced Domestic International Total $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 $0.00 $0.00 $0.00 WE 1/15/2011 WE 1/22/2011 WE 1/29/2011

Funds Applied to Loan Domestic International Total Subtotal Domestic International Total Excess Returned to Borrower Domestic International Total Loan Balance (End) Domestic International Total $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 $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 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

WE 1/8/2011 Borrowing Base Unused Domestic International Total Line of Credit Status Domestic International Total $0.00 $0.00 $0.00

WE 1/15/2011 $0.00 $0.00 $0.00

WE 1/22/2011 $0.00 $0.00 $0.00

WE 1/29/2011 $0.00 $0.00 $0.00

Cash Flow Projection with Line of Credit ABC, Inc. LoC Segment 1 Domestic
Line of Credit
Cap on Line of Credit $0.00 WE 1/8/2011 Borrowing Base (Start) Accts Rec Start New Sales Accts Rec End Less Ineligible AR Accts Rec Eligible Borrowing Base - Accts Rec Eligible Inventory Finished Goods Less Obsolete Goods Total Borrowing Base - Inventory Inventory Cap Borrowing Base on Inventory - Unused Borrowing Base (End) $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 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $175,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/15/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/22/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/29/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Loan Report
Loan Balance (Start) New Funds Advanced Funds Applied to Loan Subtotal Excess Returned to Borrower Loan Balance (End) Borrowing Base Unused Line of Credit Status $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 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Cash Flow Projection with Line of Credit ABC, Inc. LoC Segment 2 International
Line of Credit
Cap on Line of Credit $0.00 WE 1/8/2011 Borrowing Base (Start) Accts Rec Start New Sales Accts Rec End Less Ineligible AR Accts Rec Eligible Borrowing Base - Accts Rec Eligible Inventory Finished Goods Less Obsolete Goods Total Borrowing Base - Inventory Inventory Cap Borrowing Base on Inventory - Unused Borrowing Base (End) $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 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $175,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/15/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/22/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 WE 1/29/2011 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Loan Report
Loan Balance (Start) New Funds Advanced Funds Applied to Loan Subtotal Excess Returned to Borrower Loan Balance (End) Borrowing Base Unused Line of Credit Status $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 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Cash Flow Projection with Line of Credit ABC, Inc. Accounts Individual Accounts
Trade Receipts by Account Non-Trade Receipts Disbursements by Account
Tracked without Invoice Information WE 1/8/2011 Disbursements (no invoice info) Rent Domestic International Total Other Domestic International Total Total Domestic International Total $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 $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 WE 1/15/2011 WE 1/22/2011 WE 1/29/2011

Cash Flow Projection with Line of Credit ABC, Inc. Formulas

Variable Accts_Rec_Eligible Accts_Rec_End Accts_Rec_Ineligible_neg Accts_Rec_Ineligible_neg_In Accts_Rec_Init Accts_Rec_Start Asset_Based_Borrowing_Active Bank_Float Bank_Float_Act Bank_Float_Init Bank_Float_Var Borrowing_Base_AcctsRec Borrowing_Base_AcctsRec_plt Borrowing_Base_End Borrowing_Base_End_plt Borrowing_Base_Initial Borrowing_Base_Inventory Borrowing_Base_Inventory_plt Borrowing_Base_Inventory_Unused Borrowing_Base_Start Borrowing_Base_Unused Borrowing_Base_Unused_plt Cash_Beginning_Var Cash_Ending Cash_Ending_Act Cash_Ending_plt Cash_Ending_Var Cash_Ending_w_Float Cash_Ending_w_Float_Act Cash_Ending_w_Float_Var Cash_Initial Cash_Initial_Act Cash_SourceUse_Net Cash_SourceUse_Net_Act Cash_SourceUse_Net_Var Cash_Start Cash_Start_Act Checks_Cleared Checks_Cleared_Neg Checks_Issued Company_Name Disburse_DB_dim_plt Disburse_Employees Display As Accts Rec Eligible Accts Rec End Less Ineligible AR Less Ineligible AR Initial Accts Rec Accts Rec Start Asset Based Borrowing Active Bank Float Bank Float Bank Float Init Bank Float Borrowing Base - Accts Rec Borrowing Base - Accts Rec Borrowing Base (End) Borrowing Base (End) Initial Borrowing Base Borrowing Base - Inventory Borrowing Base - Inventory Borrowing Base on Inventory - Unused Borrowing Base (Start) Borrowing Base Unused Borrowing Base Unused Beginning Cash Balance Ending Cash Ending Cash Ending Cash Ending Cash Ending Cash w Float Ending Cash w Float Ending Cash w Float Initial Cash Actual Initial Cash Cash Source / (Use) Cash Source / (Use) Cash Source / (Use) Starting Cash Balance Starting Cash Balance Checks Cleared in Period Less Checks Cleared Checks Issued in Period Company Name Disburse Accts w invoice info Employees Disburse_DB Disburse_Employee.Hourly_Payroll, Segments Disburse_Employee.Salaried_Payroll, Segments Disburse_Employee.Payroll_Taxes, Segments Disburse_Employee.Benefits, Segments Data: diminfo("Disburse_DB", 7, ", ") Data: if(mod(Time_Period-Payroll_Schedule_Parameters["Payroll_Schedule.Hourly_1st_Pay"], Payroll_Schedule_Parameters["Payroll_Schedule.Hourly_Pay_Freq"])=0, Payroll_Accrual_Cum["Disburse_Employee.Hourly_Payroll"], 0) Data: if(mod(Time_Period-Payroll_Schedule_Parameters["Payroll_Schedule.Salaried_1st_Pay"], Payroll_Schedule_Parameters["Payroll_Schedule.Salaried_Pay_Freq"])=0, Payroll_Accrual_Cum["Disburse_Employee.Salaried_Payroll"], 0) Data: Hourly_Payroll_Tax_pct*Disburse_Employees["Disburse_Employee.Hourly_Payroll"]+Salaried_Payroll_Tax_pct*Disburse_Employees["Disburse_Employee.Salaried_Payroll"] Data: Hourly_Benefits_pct*Disburse_Employees["Disburse_Employee.Hourly_Payroll"]+Salaried_Benefits_pct*Disburse_Employees["Disburse_Employee.Salaried_Payroll"] Segments Segments Segments Segments Segments Segments Segments Segments Data: Receipts_Total-Disbursements Data: Receipts_Total_Act-Disbursements_Act Data: Cash_SourceUse_Net_Act-Cash_SourceUse_Net Data: preve(Cash_Initial, Cash_Ending) Data: preve(Cash_Initial_Act, Cash_Ending_Act) Data: dsum(extdatatable("Bank Data", "Checks"), "Cleared Amount", and("Date Cleared">=current_date(-1), "Date Cleared"<=current_date(1), "Segment"=diminfo("Segments", 0))) Data: -Checks_Cleared Data: dsum(extdatatable("Bank Data", "Checks"), "Cleared Amount", and("Check Date">=current_date(-1), "Check Date"<=current_date(1), "Segment"=diminfo("Segments", 0))) Segments Segments Segments Segments Segments Segments Segments Segments Segments Segments Segments Segments Segments Segments Segments Data: min(Inventory_Cap, Loan_pct_Inventory*Inventory_Eligible) Data: Borrowing_Base_Inventory Data: max(0, Inventory_Cap-Borrowing_Base_Inventory) Data: if(current_date()=model_date(1), Borrowing_Base_Initial, if(and(preve(0, Loan_Balance_End)=0, preve(0, Asset_Based_Borrowing_Active="False"), Asset_Based_Borrowing_Active="False"), 0, preve(0, Borrowing_Base_End))) Data: Borrowing_Base_End-Loan_Balance_End Data: Borrowing_Base_Unused Data: Cash_Start_Act-Cash_Start Data: Cash_Start+Cash_SourceUse_Net Data: Cash_Start_Act+Cash_SourceUse_Net_Act Data: Cash_Ending Data: Cash_Ending_Act-Cash_Ending Data: Cash_Ending+Bank_Float Data: Cash_Ending_Act+Bank_Float_Act Data: Cash_Ending_w_Float_Act-Cash_Ending_w_Float Data: 0 Segments Segments Segments Segments Segments Data: Bank_Float_Act-Bank_Float Data: Loan_pct_Accts_Rec*Accts_Rec_Eligible Data: Borrowing_Base_AcctsRec Data: Borrowing_Base_AcctsRec+Borrowing_Base_Inventory Data: Borrowing_Base_End Segments Segments Segments Data: if(current_date()=model_date(1), Accts_Rec_Init, if(and(preve(0, Loan_Balance_End)=0, preve("False", Asset_Based_Borrowing_Active)="False", Asset_Based_Borrowing_Active="False"), 0, preve(0, Accts_Rec_End))) Data: preve("True") Data: preve(Bank_Float_Init)+Checks_Issued-Checks_Cleared Dimension Index Segments Segments Segments Segments Formula / Data Data: Accts_Rec_End+Accts_Rec_Ineligible_neg Data: Accts_Rec_Start+New_Sales-Receipts_Trade_In-0 Data: if(and(preve(0, Loan_Balance_End)=0, preve("False", Asset_Based_Borrowing_Active)="False", Asset_Based_Borrowing_Active="False"), 0, Accts_Rec_Ineligible_neg_In) Data: preve(0)

Disburse_Employee.Travel_and_Entertain, Segments Disburse_Employees_Act Disburse_Employees_plt Disburse_Employees_Var Disburse_Other Disburse_Other_Act Disburse_Other_dim_plt Disburse_Other_tsum_plt Disburse_Other_Var Disbursements Disbursements_Act Disbursements_plt Disbursements_Var Hourly_Benefits_pct Hourly_Payroll_Tax_pct Inventory_Cap Inventory_Cap_In Inventory_Eligible Inventory_Eligible_In Employees Employees Employees Disbursements (no invoice info) Other Disbursements Disburse Accts no invoice info Disbursements (no invoice info) Other Disbursements Total Disbursements Total Disbursements Total Disbursements Total Disbursements Benefits % Payroll Tax % Inventory Cap Inventory Cap Eligible Inventory Eligible Inventory Segments Segments Inventory, Segments Inventory.Less_Obsolete_Goods, Segments Inventory.Finished_Goods, Segments Line_of_Credit_Cap Line_of_Credit_Status Loan_Balance_End Loan_Balance_End_plt Loan_Balance_Init Loan_Balance_Start Loan_Balance_Subtotal Loan_Funds_Applied Loan_New_Funds Loan_pct_Accts_Rec Loan_pct_Inventory New_Sales New_Sales_In Payables_by_Age Payables_by_Age_Final Payables_by_Age_Init Payroll_Accrual Cap on Line of Credit Line of Credit Status Loan Balance (End) Loan Balance (End) Initial Loan Balance Loan Balance (Start) Subtotal Funds Applied to Loan New Funds Advanced Loan % Accts Rec Loan % Inventory New Sales New Sales Accounts Payable Final Payables Initial Payables Cum Accrued Employee Comp Age_Buckets, Segments Age_Buckets, Segments Age_Buckets, Segments Disburse_Employee.Travel_and_Entertain, Segments Disburse_Employee.Hourly_Payroll, Segments Disburse_Employee.Benefits, Segments Disburse_Employee.Salaried_Payroll, Segments Disburse_Employee.Payroll_Taxes, Segments Payroll_Accrual_Cum Payroll_Accrual_Init Cum Accrued Employee Comp Initial Accrued Pay Disburse_Employee, Segments Disburse_Employee.Salaried_Payroll, Segments Disburse_Employee.Benefits, Segments Disburse_Employee.Hourly_Payroll, Segments Disburse_Employee.Payroll_Taxes, Segments Payroll_Schedule_Parameters Periods_per_Year Receipts_Excess_to_Borrower Receipts_LoC Receipts_NonTrade Payroll Schedule Periods_per_Year Excess Returned to Borrower Receipts from Line of Credit Non-Trade Receipts Global Segments Segments Segments Segments Segments Segments Segments Segments Segments Segments Segments Disburse_Other Disburse_Other Segments Segments Segments Segments Segments Disburse_Employee, Segments Segments

Data: Travel_Entertainment

Data: Disburse_Employees Data: Disburse_Employees_Act-Disburse_Employees

Data: diminfo("Disburse_Other", 7, ", ") Data: Disburse_Other Data: Disburse_Other_Act-Disburse_Other Data: Disburse_Employees+0+Disburse_Other+0 Data: Disburse_Employees_Act+Disburse_Other_Act+0 Data: Disbursements Data: Disbursements_Act-Disbursements

Data: if(and(preve(0, Loan_Balance_End)=0, preve("False", Asset_Based_Borrowing_Active)="False", Asset_Based_Borrowing_Active="False"), 0, Inventory_Cap_In) Data: preve(0) Data: if(and(preve(0, Loan_Balance_End)=0, preve("False", Asset_Based_Borrowing_Active)="False", Asset_Based_Borrowing_Active="False"), 0, Inventory_Eligible_In) Data: preve(0) Data: preve(0) Data: 0 Roll-up: if(Loan_Balance_End>Line_of_Credit_Cap, "Over Credit Limit", " ") Data: Loan_Balance_Subtotal+Receipts_Excess_to_Borrower Data: Loan_Balance_End Data: 0 Data: preve(Loan_Balance_Init, Loan_Balance_End) Data: Loan_Balance_Start+Loan_New_Funds-Loan_Funds_Applied Data: if(and(Loan_Balance_Start=0, Loan_New_Funds=0, Asset_Based_Borrowing_Active="False"), 0, Receipts_Trade_In+0)

Data: New_Sales_In

Data: dsum(extdatatable("Accts Payable", "Accts Pay"), "Invoice Amount", and("Invoice Date">adddays(current_date(1), -0), "Invoice Date"<=current_date(1), "Est Pay Date">current_date(1), "Segments"=diminfo("Segments", 0))) Data: dsum(extdatatable("Accts Payable", "Accts Pay"), "Invoice Amount", and("Invoice Date">adddays(model_date(2), -1-0), "Invoice Date"<model_date(2), "Est Pay Date">=model_date(2), "Segments"=diminfo("Segments", 0))) Data: dsum(extdatatable("Accts Payable", "Accts Pay"), "Invoice Amount", and("Invoice Date">adddays(model_date(1), -1-0), "Invoice Date"<=adddays(model_date(1), -1), "Est Pay Date">=model_date(1), "Segments"=diminfo("Segments", 0))) Data: Travel_Entertainment Data: dsum(extdatatable("Employee Data", "Hourly"), "Hourly Period Earnings", and("Start Date"<=current_date(-1), "End Date">current_date(1), "Segments"=diminfo("Segments", 0))) Data: Hourly_Benefits_pct*Payroll_Accrual["Disburse_Employee.Hourly_Payroll"]+Salaried_Benefits_pct*Payroll_Accrual["Disburse_Employee.Salaried_Payroll"] Data: dsum(extdatatable("Employee Data", "Salaried"), "Annual Salary", and("Start Date"<=current_date(-1), "End Date">current_date(1), "Segments"=diminfo("Segments", 0)))/periods_per("year") Data: Hourly_Payroll_Tax_pct*Payroll_Accrual["Disburse_Employee.Hourly_Payroll"]+Salaried_Payroll_Tax_pct*Payroll_Accrual["Disburse_Employee.Salaried_Payroll"] Data: preve(Payroll_Accrual_Init)+Payroll_Accrual-preve(0, Disburse_Employees) Data: 0 Data: 0 Data: 0 Data: 0

Data: periods_per("year") Data: max(0, -Loan_Balance_Subtotal) Data: Loan_New_Funds

Receipts_NonTrade_Act Receipts_NonTrade_dim_plt Receipts_NonTrade_tsum_plt Receipts_NonTrade_Var Receipts_Total Receipts_Total_Act Receipts_Total_plt Receipts_Total_Var Receipts_Trade_Act Receipts_Trade_dim_plt Receipts_Trade_In Receipts_Trade_Keep Receipts_Trade_Keep_Act Receipts_Trade_Keep_plt Receipts_Trade_Keep_Var Receipts_Trade_tsum_plt Salaried_Benefits_pct Salaried_Payroll_Tax_pct Time_Period Travel_Entertainment

Non-Trade Receipts Non-Trade Receipts Non-Trade Receipt Accts Non-Trade Receipts Total Receipts Total Receipts Total Receipts Total Receipts Trade Receipts Trade Receipts Trade Receipt Accts Cash Trade Receipts Trade Receipts Trade Receipts Trade Receipts Receipts_Trade_tsum_plt Benefits % Payroll Tax % Time Period Travel & Entertainment Global Segments Data: preve(0)+1 Data: preve(0) Segments Segments Receipts_Trade Data: Receipts_Trade_Keep Data: Receipts_Trade_Keep_Act-Receipts_Trade_Keep Data: Receipts_Trade_In+0 Segments Data: if(and(hasfeature("Line of Credit On"), not(and(Loan_Balance_Start=0, Loan_New_Funds=0, Asset_Based_Borrowing_Active="False"))), 0, 0+Receipts_Trade_In) Receipts_Trade Data: diminfo("Receipts_Trade", 7, ", ") Receipts_Non_Trade Receipts_Non_Trade Segments Segments Segments Segments Segments Data: diminfo("Receipts_Non_Trade", 7, ", ") Data: Receipts_NonTrade Data: Receipts_NonTrade_Act-Receipts_NonTrade Data: Receipts_Trade_Keep+0+Receipts_Excess_to_Borrower+Receipts_LoC+Receipts_NonTrade Data: Receipts_Trade_Keep_Act+0+Receipts_NonTrade_Act Data: Receipts_Total Data: Receipts_Total_Act-Receipts_Total

Cash Flow Projection with Line of Credit ABC, Inc. Labels

Model Start Variable Accts_Rec_Eligible Display Label Accts Rec Eligible 1/2/2011 Comment Accounts Receivable that are eligible for use in credit assessment, at the end of each time period. This amount will be reduced by a factor to arrive at Borrowing Base for receivables. Accounts receivable at the end of each time period, using estimated receipts from trade receivables Accounts receivable that are not eligible for use in computing borrowing base, at the end of each time period Accounts receivable that are not eligible for use in computing borrowing base, at the end of each time period. Expressed as negative amounts (because they are displayed as reductions on worksheets) Accounts receivable at the beginning of the first time period. Accounts receivable at the beginning of each time period. Indicator of active asset-based lending agreement, by time period. Values are Boolean True or False. The cash float that arises from delays in processing payments by the company, such as the difference between check dates and clearing dates for checks at a bank Actual cash float that arises from delays in processing payments by the company. To be compared with planned cash float. Cash float in the bank checking account at the start of model time Actual - Planned cash float that arises from delays in processing payments by the company The contribution of accounts receivable to the borrowing base. It equals a specified fraction of AR but excluding AR that are past a specified age or are in default for a specified time. In this model, the user specifies the ineligible AR maount without providing any details about the eligibility criteria. The contribution of accounts receivable to the borrowing base, after removing ineligible receivables, and decreasing the eligible receivables by a safety factor, by time period. Used only to support graphs. Borrowing base at the end of each time period. The maximum amount that the company can borrow under the LoC is the minimum of the loan cap and the borrowing base. The formula for computing the borrowing base is specified in the LoC agreement. In this model, the borrowing base equals a part based on accounts receivable and a part based on inventory. Borrowing_Base_End_plt Borrowing_Base_Initial Borrowing_Base_Inventory Borrowing Base (End) Initial Borrowing Base Borrowing Base - Inventory Borrowing base at the end of each time period. Used only to support graphs. The Borrowing Base at the start of model time (the start of the first time period) The contribution of inventory to the borrowing base. It is computed as a fraction of current (non-obsolete) inventory value, up to an inventory cap. In this model, the user specifies the eligible inventory amount (without providing any details about the eligibility criteria), the fraction of eligible inventory that contributes to the borrowing base, and an inventory cap that the inventory part of the borrowing base cannot exceeed. The contribution of inventory to the borrowing base, after removing obsolete inventory, and decreasing the eligible inventory by a safety factor, by time period. Used only to support graphs.

Accts_Rec_End Accts_Rec_Ineligible_neg Accts_Rec_Ineligible_neg_In

Accts Rec End Less Ineligible AR Less Ineligible AR

Accts_Rec_Init Accts_Rec_Start Asset_Based_Borrowing_Active Bank_Float Bank_Float_Act Bank_Float_Init Bank_Float_Var Borrowing_Base_AcctsRec

Initial Accts Rec Accts Rec Start Asset Based Borrowing Active Bank Float Bank Float Bank Float Init Bank Float Borrowing Base - Accts Rec

Borrowing_Base_AcctsRec_plt

Borrowing Base - Accts Rec

Borrowing_Base_End

Borrowing Base (End)

Borrowing_Base_Inventory_plt

Borrowing Base - Inventory

Borrowing_Base_Inventory_Unused

Borrowing Base on Inventory - Unused

The amount by which the inventory cap (the maximum amount of eligible inventory that can be used in the borrowing base) exceeds eligible inventory. This is the amount of new inventory can be financed by new loans (but not 100% financed; see variable Inventory_Loan_pct.) Borrowing base at the start of each time period Amount by which the borrowing base exceeds the principal of loans outstanding, at the end of each time period Amount by which the borrowing base exceeds the principal of loans outstanding, at the end of each time period. Used only to support graphs. Variance actual less planned cash balance at the start of each time period Cash balance at the end of each time period Actual cash balance at the end of each time period. To be compared with planned cash balance. Cash balance at the end of each time period. Used only to support graphs. Variance actual less planned cash balance at the end of each time period Cash ending, including effect of cash float from bank acccount Actual cash ending, including effect of cash float from bank acccount Actual - Planned cash ending, including effect of cash float from bank acccount Initial cash balance at the start of model time Actual initial cash balance at the start of model time. To be compared with planned initial cash. Net cash flow (sources less uses) in each time period Actual net cash flow (sources less uses) in each time period. To be compared with planned cash flow. Variance actual less planned net cash flow (sources less uses) in each time period Cash balance at the start of each time period Actual cash balance at the start of each time period. To be compared with planned cash balance at the start of each time period. Cleared value of checks cleared in each time period Cleared value of checks cleared in each time period, expresssed in the negative for display in computation of bank float. Face value of checks issued in each time period. You can decide how to define issuance of a check: for example as writing a check, or transmitting it to the recipient. Name of the company whose cash flow is being modeled Names of disbursement accounts with invoice information. Used in graphs. Cash disbursements for payroll and related expense, and certain other employee-related expenses Actual cash disbursements for payroll and related expense, and certain other employeerelated expenses. To be compared with planned cash disbursements for payroll and related expense. Cash disbursements for payroll and related expense, and certain other employee-related expenses. Used only to support graphs. Actual - Planned cash disbursements for payroll and related expense Cash flow from other disbursements, for each time period. Excludes disbursements for employment and disbursements that are tracked by purchase order. Actual cash flow from other disbursements, for each time period. To be compared with planned cash flow from other disbursements. Names of disbursement accounts without invoice information. Used in graphs. Cash flow from disbursements without invoice info, summed over time periods. Used in graphs. Actual - Planned cash flow from other disbursements, for each time period Cash outflow from disbursements, for each time period

Borrowing_Base_Start Borrowing_Base_Unused Borrowing_Base_Unused_plt Cash_Beginning_Var Cash_Ending Cash_Ending_Act Cash_Ending_plt Cash_Ending_Var Cash_Ending_w_Float Cash_Ending_w_Float_Act Cash_Ending_w_Float_Var Cash_Initial Cash_Initial_Act Cash_SourceUse_Net Cash_SourceUse_Net_Act Cash_SourceUse_Net_Var Cash_Start Cash_Start_Act Checks_Cleared Checks_Cleared_Neg Checks_Issued Company_Name Disburse_DB_dim_plt Disburse_Employees Disburse_Employees_Act

Borrowing Base (Start) Borrowing Base Unused Borrowing Base Unused Beginning Cash Balance Ending Cash Ending Cash Ending Cash Ending Cash Ending Cash w Float Ending Cash w Float Ending Cash w Float Initial Cash Actual Initial Cash Cash Source / (Use) Cash Source / (Use) Cash Source / (Use) Starting Cash Balance Starting Cash Balance Checks Cleared in Period Less Checks Cleared Checks Issued in Period Company Name Disburse Accts w invoice info Employees Employees

Disburse_Employees_plt Disburse_Employees_Var Disburse_Other Disburse_Other_Act Disburse_Other_dim_plt Disburse_Other_tsum_plt Disburse_Other_Var Disbursements

Employees Employees Disbursements (no invoice info) Other Disbursements Disburse Accts no invoice info Disbursements (no invoice info) Other Disbursements Total Disbursements

Disbursements_Act Disbursements_plt Disbursements_Var Hourly_Benefits_pct Hourly_Payroll_Tax_pct Inventory_Cap Inventory_Cap_In Inventory_Eligible Inventory_Eligible_In

Total Disbursements Total Disbursements Total Disbursements Benefits % Payroll Tax % Inventory Cap Inventory Cap Eligible Inventory Eligible Inventory

Actual cash outflow from disbursements, for each time period. To be compared with planned cash outflow from disbursements. Cash outflow from disbursements, for each time period. Used only to support graphs. Variance actual less planned cash outflow from disbursements, for each time period Cash cost of benefits for hourly employees as a percentage of wage disbursements, by time period Cash cost of payroll taxes as a percentage of wage disbursements, by time period Inventory cap is the upper limit on inventory that should be counted in computing borrowing base Inventory cap is the upper limit on inventory that should be counted in computing borrowing base The amount of inventory that is eligible for inclusion in computation of borrowing base. Obtained by subtracting obsolete inventory from total inventory. The amount of inventory that is eligible for inclusion in computation of borrowing base. Obtained by subtracting obsolete inventory from total inventory. Obsolete inventory is expressed as negative amounts. The maximum amount of credit that is available to the business, regardless of the size of the borrowing base If stated loan balance exceeds the total line of credit for the business, then a message to that effect appears; else blank Total of loans outstanding at the end of each time period Total of loans outstanding at the end of each time period. Used only to support graphs. Total of loans outstanding at the beginning of model time Total of loans outstanding at the start of each time period Loan balance before excess collections are returned by lender to borrower Amount of funds applied to reducing the principal of loans outstanding, in each time period Funds obtained by increasing total loan principal, by time period Percentage of eligible accounts receivable that is counted in the borrowing base, for each time period The percentage of eligible inventory that is counted toward the borrowing base, assuming that that eligible inventory < inventory cap Estimate of new sales revenue during model time, by time period Estimate of new sales revenue during model time, by time period. Accounts payable at the end of each time period, segmented by age. The data comes from table "Accts Pay" (datasource "Accts Payable"). Accounts payable at the end of model time (at the end of the last time period in the model), segmented by age. The data comes from sheet "Accts Pay" (datasource "Accts Payable"). Accounts payable at the beginning of model time (at the start of the first time period in the model),segmented by age. The data comes from table "Accts Pay" (datasource "Accts Payable"). The payroll payables that are accrued in each time period (whether a payroll is disbursed or not in that time period). The data comes from sheets "Hourly" and "Salary" (datasource "Employee Data"), except the initial amount comes from sheet 'Inputs'. Limitations: 1) Current employees must have an end date in the future, and not a blank field. 2) The current implementation can turn on or off pay in a period, but it cannot compute the pay for a partial period.

Line_of_Credit_Cap Line_of_Credit_Status Loan_Balance_End Loan_Balance_End_plt Loan_Balance_Init Loan_Balance_Start Loan_Balance_Subtotal Loan_Funds_Applied Loan_New_Funds Loan_pct_Accts_Rec Loan_pct_Inventory New_Sales New_Sales_In Payables_by_Age Payables_by_Age_Final

Cap on Line of Credit Line of Credit Status Loan Balance (End) Loan Balance (End) Initial Loan Balance Loan Balance (Start) Subtotal Funds Applied to Loan New Funds Advanced Loan % Accts Rec Loan % Inventory New Sales New Sales Accounts Payable Final Payables

Payables_by_Age_Init

Initial Payables

Payroll_Accrual

Cum Accrued Employee Comp

Payroll_Accrual_Cum Payroll_Accrual_Init

Cum Accrued Employee Comp Initial Accrued Pay

The payroll payables that are accrued between payrolls. Records the amount accrued but not yet paid at the end of each time period. Accrued but unpaid compensation at the start of model time. The model estimates these values as the first time period's compensation times a multiple derived from the payroll schedule. The user can override these values. Parameters that control cash outlay of payrolls: first pay day (an integer for which time period of the model), and frequency of pay days in number of timer periods This variable is included in order to pass its value to the database worksheets as a named region. You can ignore it. Collections that are deposited in an account controlled by lenders, which are in in excess of loan balances, hence are returned to the borrower Cash receipts from the line of credit, including new loan funds. If Line of Credit is enabled, values come from variable 'New_Loan_Funds'; else values come from variable 'Receipts_LoC_Input'. Cash receipts from sources other than trade accounts and line of credit. If line of credit is enabled, these receivables go directly to the company and not the bank, whereas all trade receivables go directly to the bank until loan balances are zero.(DIP Financing means debtorin-possession financing.) Actual cash receipts from sources other than trade accounts and line of credit. To be compared with planned Other Receipts. Names of non-trade receivables accounts. Used in graphs. Cash receipts from sources other than trade accounts and line of credit, segmented by nontrade account, and summed over time. Used in graphs. Actual - Planned cash receipts from sources other than trade accounts Cash receipts from all sources, for each time period. The sources of cash receipts are: 1) trade receipts kept by the company, 2) trade receipts returned by lender to borrower, 3) receipts from line of credit (more borrowing), 4) other receipts (non-trade receipts) Does not include noncash trade receipts retained by LOC creditor. Actual cash receipts from all sources, for each time period. To be compared with planned cash receipts. Cash receipts from all sources, for each time period. Used only to support graphs. Actual - Planned cash receipts from all sources, for each time period Actual trade receipts. To be compared with planned trade receipts. Names of trade receivables accounts. Used in graphs. Trade Receipts that are input data on sheet 'Inputs', for each time period Collections from trade receivables that the company can keep. The company can keep collections if it has zero loan balance and has no active borrowing agreement; else the lender gets receipts and returns excess collections beyond loan balances to the company in the account "Excess Collections Returned to Borrower." Actual collections from trade receivables that the company can keep. To be compared with planned collections from trade receivables that the company can keep. Collections from trade receivables that the company can keep. Used only to support graphs. Actual - Planned collections from trade receivables that the company can keep Total cash receipts from trade receivables accounts, segemented by account and summed over time. Used in plotting. Cash cost of benefits for salaried employees as a percentage of salary disbursements, by salaried employee, by time period Cash cost of payroll taxes as a percentage of wage disbursements Time expressed as the number of time periods, counted from the beginning of model time (from the start of the first time period)

Payroll_Schedule_Parameters Periods_per_Year Receipts_Excess_to_Borrower Receipts_LoC

Payroll Schedule Periods_per_Year Excess Returned to Borrower Receipts from Line of Credit

Receipts_NonTrade

Non-Trade Receipts

Receipts_NonTrade_Act Receipts_NonTrade_dim_plt Receipts_NonTrade_tsum_plt Receipts_NonTrade_Var Receipts_Total

Non-Trade Receipts Non-Trade Receipts Non-Trade Receipt Accts Non-Trade Receipts Total Receipts

Receipts_Total_Act Receipts_Total_plt Receipts_Total_Var Receipts_Trade_Act Receipts_Trade_dim_plt Receipts_Trade_In Receipts_Trade_Keep

Total Receipts Total Receipts Total Receipts Trade Receipts Trade Receipts Trade Receipt Accts Cash Trade Receipts

Receipts_Trade_Keep_Act Receipts_Trade_Keep_plt Receipts_Trade_Keep_Var Receipts_Trade_tsum_plt Salaried_Benefits_pct Salaried_Payroll_Tax_pct Time_Period

Trade Receipts Trade Receipts Trade Receipts Receipts_Trade_tsum_plt Benefits % Payroll Tax % Time Period

Travel_Entertainment Dimension (item) Disburse_DB

Travel & Entertainment Display Item As Disburse DB Total As Level As Disburse_DB

Travel and entertainment expense, by time period Comment A list of the accounts payable (vendors) to be tracked separately. This list need not include all accounts payable (probably just the large ones). If feature AP_DB is enabled, then only accounts in the AP database that are included in this dimension will be tracked separately. However, all AP in the AP database will be included in the analysis. Types of cash disbursements for employee compensation and related expenses

Disburse_Employee Hourly_Payroll Salaried_Payroll Payroll_Taxes Benefits Travel_and_Entertain Disburse_Other

Disburse Employee Hourly Payroll Salaried Payroll Payroll Taxes Benefits Travel & Entertain Disburse_Other

Total

Disburse_Employee Disburse_Employee

Total

Disbursements

A list of the payables accounts that get their data from sheet "Inputs", and not from the database on sheet "Accts Pay". In customized templates, these items are determined by the customization form.

Rent Other Inventory Finished_Goods Less_Obsolete_Goods Payroll_Schedule Hourly_1st_Pay Salaried_1st_Pay Hourly_Pay_Freq Salaried_Pay_Freq Receipts_Non_Trade DIP_Financing Other Receipts_Trade

Rent Other Inventory Finished Goods Less Obsolete Goods Payroll Schedule Hourly 1st Pay Salaried 1st Pay Hourly Pay Freq Salaried Pay Freq Receipts Non-Trade DIP Financing Other Receipts Trade Total Total Total Total

Disbursements

Inventory Inventory

A list of two categories of Inventory: Finished goods and obsolete inventory

Payroll_Schedule Payroll Timing

Parameters of payroll schedule for hourly and salaried employees, such as time period of first payroll and time periods between payrolls

Receipts_Non-Trade Non_Trade AR

A list of non-trade receivables accounts that get their data from variable Receipts_Non-Trade on sheet 'Inputs' (and not from the AR database).

Trade Accts

A list of the accounts receivable (customers) to be tracked separately. This list need not include all accounts receivable (probably just the large ones). * If feature AR_DB is enabled, then only accounts in the AR DB that are included in this dimension will be tracked separately. However, all AP in the AR database will be included in the analysis. * If Receipts_Trade_In is enabled, then this dimension specifies what selected accounts appear in variable Receipts_Trade_In, and these are tracked separately.

DEF_Corp GHI_Inc XYZ_Enterprises

DEF Corp. GHI Inc. XYZ Enterprises

Trade Acct 1

Segments Domestic International

Segments Domestic International

Total

Segments Segment

Employee First Name Peter Maynard E. Cornelius M. Santos Freddie John Philip Rene L. Brandon Antonio Walter Sharan Bob Allen Peter Danille Staudt Chau

Employee Last Name

Employee ID 1001H 1002H 1003H 1004H 1005H 1006H 1007H 1008H 1009H 1010H 1011H 1014H 1015H 1019H 1020H 1022H

Hourly Rate $10.00 $12.00 $11.00 $9.50 $13.00 $14.00 $14.00 $15.00 $21.00 $25.00 $35.00 $30.00 $34.00 $30.00 $18.00 $17.00

Std Hours per Period 30.00 25.00 40.00 40.00 35.00 40.00 40.00 40.00 20.00 30.00 40.00 40.00 40.00 40.00 40.00 40.00

Start Date 12/9/1990 8/18/2011 1/29/2004 4/30/1996 12/24/1998 1/12/1991 3/7/1993 6/26/1996 11/18/2010 1/23/1992 4/10/1998 9/20/1996 1/2/1994 9/2/2010 7/1/2011 12/22/1990

End Date 12/9/2090 8/19/2111 1/30/2104 4/30/2096 12/24/2098 1/12/2091 3/7/2093 6/26/2096 11/19/2110 9/16/2011 4/10/2098 9/20/2096 1/2/2094 9/3/2110 7/2/2111 12/22/2090

Peterman Linthicum Haden Ashe Gamblin Callender Tuma Blackwood Evans Barboza Lush Berman Demaree Aarons

Segments Domestic International Domestic International Domestic International Domestic International Domestic International Domestic International Domestic International Domestic International

Hourly Period Earnings $300.00 $300.00 $440.00 $380.00 $455.00 $560.00 $560.00 $600.00 $420.00 $750.00 $1,400.00 $1,200.00 $1,360.00 $1,200.00 $720.00 $680.00

Employee First Name Donald Amber Robert Albert Irene Daniel Michael Christina Hilda Candace Juana Jacqueline George

Employee Last Name Bergen Bourgeois Browne McConnell Ruggles Rainwater Valentin Mcelhaney Joy Boutte Bond Brummett Baugher

Employee ID 1001S 1002S 1003S 1004S 1005S 1006S 1007S 1008S 1009S 1010S 1011S 1012S 1013S

Annual Salary $35,000.00 $120,000.00 $56,400.00 $80,000.00 $60,000.00 $95,000.00 $35,000.00 $150,000.00 $50,000.00 $80,000.00 $48,000.00 $75,000.00 $60,000.00

Start Date 2/17/2007 2/28/1990 9/14/1990 7/14/2000 5/17/2007 5/14/2008 9/8/1997 11/12/2000 12/24/1990 8/25/2011 7/24/2002 12/3/2001 7/26/2003

End Date 2/18/2107 2/28/2090 9/14/2090 7/15/2100 5/18/2107 5/15/2108 8/25/2011 11/13/2100 12/24/2090 8/26/2111 7/25/2102 12/4/2101 7/27/2103

Segments Domestic International Domestic International Domestic International Domestic International Domestic International Domestic International Domestic

Check Number 10001 10002 10003 10004 10005 10006 10007 10008 10009 10010 10011 10012 10013 10014 10015 10016 10017 10018 10019 10020 10021 10022 10023 10024 10025 10026 10027 10028 10029 10030 10031 10032 10033 10034 10035 10036 10037 10038 10039 10040 10041 10042 10043 10044 10045 10046 10047 10048 10049 10050 10051 10052 10053 10054 10055 10056 10057 10058 10059 10060 10061 10062 10063 10064

Check Date 12/3/2010 12/3/2010 12/4/2010 12/5/2010 12/5/2010 12/5/2010 12/5/2010 12/6/2010 12/7/2010 12/7/2010 12/7/2010 12/7/2010 12/7/2010 12/8/2010 12/9/2010 12/9/2010 12/10/2010 12/11/2010 12/11/2010 12/12/2010 12/12/2010 12/13/2010 12/13/2010 12/14/2010 12/15/2010 12/16/2010 12/16/2010 12/16/2010 12/17/2010 12/17/2010 12/17/2010 12/17/2010 12/18/2010 12/18/2010 12/18/2010 12/19/2010 12/20/2010 12/20/2010 12/20/2010 12/21/2010 12/22/2010 12/23/2010 12/24/2010 12/24/2010 12/25/2010 12/25/2010 12/25/2010 12/25/2010 12/25/2010 12/26/2010 12/27/2010 12/28/2010 12/28/2010 12/28/2010 12/29/2010 12/30/2010 12/31/2010 1/1/2011 1/2/2011 1/2/2011 1/3/2011 1/3/2011 1/4/2011 1/4/2011

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

Check Amount 11,163.48 4,337.26 3,675.20 5,754.27 10,027.95 1,316.81 2,743.07 3,277.32 9,491.62 11,150.35 4,390.65 10,291.36 11,503.13 10,862.40 9,166.12 9,097.09 8,516.41 3,049.99 8,113.70 5,775.50 4,023.32 3,044.74 10,155.51 9,580.73 9,373.68 10,906.37 2,965.74 12,375.67 39.28 7,929.24 11,592.75 8,167.32 1,122.64 11,218.66 4,959.24 1,138.73 8,573.22 3,620.43 8,919.24 3,506.91 6,438.48 5,075.73 9,054.15 3,663.32 2,323.65 4,321.59 1,359.87 10,013.94 3,742.20 3,000.82 1,653.98 4,426.38 882.44 12,144.10 1,760.09 12,153.87 9,609.53 256.56 4,300.72 2,529.03 3,039.09 8,146.34 8,808.41 7,588.69

Date Cleared 11/28/2010 12/3/2010 12/12/2010 12/13/2010 12/7/2010 12/8/2010 12/8/2010 12/5/2010 12/4/2010 12/3/2010 1/29/2011 12/6/2010 12/6/2010 12/4/2010 12/9/2010 12/9/2010 12/14/2010 12/17/2010 12/17/2010 12/17/2010 12/8/2010 12/18/2010 12/17/2010 12/16/2010 12/10/2010 12/20/2010 12/25/2010 12/16/2010 12/21/2010 12/18/2010 12/23/2010 12/23/2010 12/20/2010 12/26/2010 12/25/2010 12/25/2010 12/24/2010 12/27/2010 12/26/2010 12/21/2010 12/30/2010 12/21/2010 1/2/2011 12/29/2010 1/1/2011 12/21/2010 1/2/2011 12/29/2010 12/26/2010 1/3/2011 1/5/2011 12/26/2010 1/1/2011 1/1/2011 12/30/2010 1/5/2011 1/2/2011 12/31/2010 1/1/2011 1/8/2011 1/11/2011 1/5/2011 1/6/2011 1/7/2011

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

Cleared Amount 11,163.48 4,337.26 3,675.20 5,754.27 10,027.95 1,316.81 2,743.07 3,277.32 9,491.62 11,150.35 4,390.65 10,291.36 11,503.13 10,862.40 9,166.12 9,097.09 8,516.41 3,049.99 8,113.70 5,775.50 4,023.32 3,044.74 10,155.51 9,580.73 9,373.68 10,906.37 2,965.74 12,375.67 39.28 7,929.24 11,592.75 8,167.32 1,122.64 11,218.66 4,959.24 1,138.73 8,573.22 3,620.43 8,919.24 3,506.91 6,438.48 5,075.73 9,054.15 3,663.32 2,323.65 4,321.59 1,359.87 10,013.94 3,742.20 3,000.82 1,653.98 4,426.38 882.44 12,144.10 1,760.09 12,153.87 9,609.53 256.56 4,300.72 2,529.03 3,039.09 8,146.34 8,808.41 7,588.69

Segment Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic

10065 10066 10067 10068 10069 10070 10071 10072 10073 10074 10075 10076 10077 10078 10079 10080 10081 10082 10083 10084 10085 10086 10087 10088 10089 10090 10091 10092 10093 10094 10095 10096 10097 10098 10099 10100 10101 10102 10103 10104 10105 10106 10107 10108 10109 10110 10111 10112 10113 10114 10115 10116 10117

1/5/2011 1/6/2011 1/6/2011 1/7/2011 1/8/2011 1/8/2011 1/8/2011 1/8/2011 1/9/2011 1/9/2011 1/10/2011 1/10/2011 1/11/2011 1/12/2011 1/12/2011 1/12/2011 1/12/2011 1/12/2011 1/12/2011 1/12/2011 1/12/2011 1/13/2011 1/13/2011 1/13/2011 1/13/2011 1/13/2011 1/14/2011 1/15/2011 1/16/2011 1/16/2011 1/17/2011 1/17/2011 1/17/2011 1/18/2011 1/18/2011 1/19/2011 1/19/2011 1/20/2011 1/20/2011 1/20/2011 1/20/2011 1/20/2011 1/21/2011 1/22/2011 1/22/2011 1/23/2011 1/24/2011 1/25/2011 1/25/2011 1/26/2011 1/27/2011 1/27/2011 1/27/2011

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

10,438.43 10,318.53 9,232.62 11,157.24 1,049.43 605.52 11,202.03 1,138.67 6,911.04 2,316.16 11,524.15 8,072.70 1,960.10 4,190.49 5,888.37 174.70 3,324.63 4,281.27 7,046.80 3,154.14 4,156.31 12,067.60 4,203.79 4,244.10 11,903.40 9,977.64 10,531.96 7,607.85 8,485.43 12,000.14 2,043.60 5,562.56 6,894.26 11,689.31 8,488.62 4,203.05 3,749.16 2,148.27 5,207.86 7,784.25 6,292.96 909.54 2,162.89 7,941.28 7,669.75 1,068.10 1,002.15 4,273.00 6,189.84 7,032.10 9,953.31 11,443.45 11.79

1/6/2011 1/14/2011 1/6/2011 1/12/2011 1/4/2011 1/7/2011 1/8/2011 1/7/2011 1/13/2011 1/11/2011 1/13/2011 1/12/2011 1/11/2011 1/12/2011 1/11/2011 1/9/2011 1/16/2011 1/18/2011

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

10,438.43 10,318.53 9,232.62 11,157.24 1,049.43 605.52 11,202.03 1,138.67 6,911.04 2,316.16 11,524.15 8,072.70 1,960.10 4,190.49 5,888.37 174.70 3,324.63 4,281.27

9/9/2010 9/11/2010 9/18/2010 9/20/2010 9/22/2010 9/16/2010 9/26/2010 9/16/2010 9/13/2010 9/18/2010 9/15/2010 9/27/2010 9/28/2010 9/24/2010 9/30/2010 9/19/2010 9/29/2010 9/18/2010 9/17/2010

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

4,156.31 12,067.60 4,203.79 4,244.10 11,903.40 9,977.64 7,607.85 8,485.43 12,000.14 2,043.60 5,562.56 6,894.26 11,689.31 8,488.62 4,203.05 2,148.27 5,207.86 7,784.25 6,292.96

9/28/2010 $

1,002.15

10/4/2010 $

7,032.10

Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic Domestic

When adding more data records (rows): 1. Insert new rows above the final row, so that the formulas on top include all data records. 2. Copy formulas in white cells down to the new rows.

Amount Oustanding $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ -

NOTE: Be sure to copy the formulas down the calculated column 'Amount Outstanding'.

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

7,046.80 3,154.14 10,531.96 3,749.16 909.54 2,162.89 7,941.28 7,669.75 1,068.10 4,273.00 6,189.84 9,953.31 11,443.45 11.79