{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["Budget summary","Income","Personnel expenses","Operating expenses"],"not_rendered":{"charts":1,"defined_names":14},"read":"whole","date_system":"1900"}

{"sheet":"Budget summary","index":0,"n_rows":7,"n_cols":4,"rows_kept":7,"merged":[[0,5,1,17]]}
["Company name",null,null,"Date"]
["Budget"]
["Budget area","Estimated","Actual","Difference"]
["Income",{"$f":"Income[[#Totals],[Estimated]]","v":{"v":63300,"d":"63300.00"}},{"$f":"Income[[#Totals],[Actual]]","v":{"v":57450,"d":"57450.00"}},{"$f":"IF('Budget summary'!$A4=\"Income\",'Budget summary'!$C4-'Budget summary'!$B4,'Budget summary'!$B4-'Budget summary'!$C4)","v":{"v":-5850,"d":"-5850.00 "}}]
["Personnel expenses",{"$f":"PersonnelExpenses[[#Totals],[Estimated]]","v":{"v":18500,"d":"18500.00"}},{"$f":"PersonnelExpenses[[#Totals],[Actual]]","v":{"v":14100,"d":"14100.00"}},{"$f":"IF('Budget summary'!$A5=\"Income\",'Budget summary'!$C5-'Budget summary'!$B5,'Budget summary'!$B5-'Budget summary'!$C5)","v":{"v":4400,"d":"4400.00"}}]
["Operating expenses",{"$f":"OperatingExpenses[[#Totals],[Estimated]]","v":{"v":36000,"d":"36000.00"}},{"$f":"OperatingExpenses[[#Totals],[Actual]]","v":{"v":35530,"d":"35530.00"}},{"$f":"IF('Budget summary'!$A6=\"Income\",'Budget summary'!$C6-'Budget summary'!$B6,'Budget summary'!$B6-'Budget summary'!$C6)","v":{"v":470,"d":"470.00"}}]
["Balance (income minus expenses)",{"$f":"B4-B5-B6","v":{"v":8800,"d":"8800.00"}},{"$f":"C4-C5-C6","v":{"v":7820,"d":"7820.00"}},{"$f":"SUBTOTAL(109,Table2[Difference])","v":{"v":-980,"d":"-980.00 "}}]

{"sheet":"Income","index":1,"n_rows":7,"n_cols":4,"rows_kept":7}
["Company name",null,null,"Date"]
["Income"]
["Income","Estimated","Actual","Difference"]
["Net sales",{"v":60000,"d":"60000.00"},{"v":54000,"d":"54000.00"},{"$f":"Income[[#This Row],[Actual]]-Income[[#This Row],[Estimated]]","v":{"v":-6000,"d":"-6000.00 "}}]
["Interest income",{"v":3000,"d":"3000.00"},{"v":3000,"d":"3000.00"},{"$f":"Income[[#This Row],[Actual]]-Income[[#This Row],[Estimated]]","v":{"v":0,"d":"0.00"}}]
["Asset sales (gain/loss)",{"v":300,"d":"300.00"},{"v":450,"d":"450.00"},{"$f":"Income[[#This Row],[Actual]]-Income[[#This Row],[Estimated]]","v":{"v":150,"d":"150.00"}}]
["Total income",{"$f":"SUBTOTAL(109,Income[Estimated])","v":{"v":63300,"d":"63300.00"}},{"$f":"SUBTOTAL(109,Income[Actual])","v":{"v":57450,"d":"57450.00"}},{"$f":"SUBTOTAL(109,Income[Difference])","v":{"v":-5850,"d":"-5850.00 "}}]

{"sheet":"Personnel expenses","index":2,"n_rows":18,"n_cols":4,"rows_kept":18}
["Company name",null,null,"Date"]
["Personnel expenses"]
["Expenses","Estimated","Actual","Difference"]
["Wages",{"v":9500,"d":"9500.00"},{"v":9600,"d":"9600.00"},{"$f":"PersonnelExpenses[[#This Row],[Estimated]]-PersonnelExpenses[[#This Row],[Actual]]","v":{"v":-100,"d":"-100.00 "}}]
["Employee benefits",{"v":4000,"d":"4000.00"},{"v":0,"d":"0.00"},{"$f":"PersonnelExpenses[[#This Row],[Estimated]]-PersonnelExpenses[[#This Row],[Actual]]","v":{"v":4000,"d":"4000.00"}}]
["Commission",{"v":5000,"d":"5000.00"},{"v":4500,"d":"4500.00"},{"$f":"PersonnelExpenses[[#This Row],[Estimated]]-PersonnelExpenses[[#This Row],[Actual]]","v":{"v":500,"d":"500.00"}}]
["Total personnel expenses",{"$f":"SUBTOTAL(109,PersonnelExpenses[Estimated])","v":{"v":18500,"d":"18500.00"}},{"$f":"SUBTOTAL(109,PersonnelExpenses[Actual])","v":{"v":14100,"d":"14100.00"}},{"$f":"SUBTOTAL(109,PersonnelExpenses[Difference])","v":{"v":4400,"d":"4400.00"}}]
{"$rows_empty":10}
[{"$nulls":3}," "]

{"sheet":"Operating expenses","index":3,"n_rows":24,"n_cols":9,"rows_kept":24}
[" Company Name",null,null,"Date"]
["Operating expenses"]
["Expenses","Estimated","Actual","Difference"]
["Advertising",{"v":3000,"d":"3000.00"},{"v":2500,"d":"2500.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":500,"d":"500.00"}}]
["Bad debts",{"v":2000,"d":"2000.00"},{"v":2000,"d":"2000.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":0,"d":"0.00"}}]
["Cash discounts",{"v":1500,"d":"1500.00"},{"v":2175,"d":"2175.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":-675,"d":"-675.00 "}}]
["Delivery costs",{"v":2000,"d":"2000.00"},{"v":1500,"d":"1500.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":500,"d":"500.00"}}]
["Depreciation",{"v":1000,"d":"1000.00"},{"v":1000,"d":"1000.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":0,"d":"0.00"}}]
["Dues and subscriptions",{"v":500,"d":"500.00"},{"v":525,"d":"525.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":-25,"d":"-25.00 "}}]
["Insurance",{"v":1300,"d":"1300.00"},{"v":1275,"d":"1275.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":25,"d":"25.00"}}]
["Interest",{"v":2000,"d":"2000.00"},{"v":2200,"d":"2200.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":-200,"d":"-200.00 "}}]
["Legal and auditing",{"v":1000,"d":"1000.00"},{"v":800,"d":"800.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":200,"d":"200.00"}}]
["Maintenance and repairs",{"v":4500,"d":"4500.00"},{"v":4600,"d":"4600.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":-100,"d":"-100.00 "}}]
["Office supplies",{"v":800,"d":"800.00"},{"v":750,"d":"750.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":50,"d":"50.00"}}]
["Postage",{"v":400,"d":"400.00"},{"v":350,"d":"350.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":50,"d":"50.00"}}]
["Rent or mortgage",{"v":4100,"d":"4100.00"},{"v":4500,"d":"4500.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":-400,"d":"-400.00 "}}]
["Sales ",{"v":350,"d":"350.00"},{"v":400,"d":"400.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":-50,"d":"-50.00 "}}]
["Shipping and storage",{"v":900,"d":"900.00"},{"v":840,"d":"840.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":60,"d":"60.00"}},{"$nulls":4}," "]
["Supplies",{"v":5000,"d":"5000.00"},{"v":4500,"d":"4500.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":500,"d":"500.00"}}]
["Taxes",{"v":3000,"d":"3000.00"},{"v":3200,"d":"3200.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":-200,"d":"-200.00 "}}]
["Telephone",{"v":250,"d":"250.00"},{"v":280,"d":"280.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":-30,"d":"-30.00 "}}]
["Utilities",{"v":1400,"d":"1400.00"},{"v":1385,"d":"1385.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":15,"d":"15.00"}}]
["Other",{"v":1000,"d":"1000.00"},{"v":750,"d":"750.00"},{"$f":"OperatingExpenses[[#This Row],[Estimated]]-OperatingExpenses[[#This Row],[Actual]]","v":{"v":250,"d":"250.00"}}]
["Total operating expenses",{"$f":"SUBTOTAL(109,OperatingExpenses[Estimated])","v":{"v":36000,"d":"36000.00"}},{"$f":"SUBTOTAL(109,OperatingExpenses[Actual])","v":{"v":35530,"d":"35530.00"}},{"$f":"SUBTOTAL(109,OperatingExpenses[Difference])","v":{"v":470,"d":"470.00"}}]