{"text_format":"3","workbook":"xlsx","n_sheets":6,"sheets":["Dashboard","Sales","Income","Expenses","Taxes","Categories"],"not_rendered":{"defined_names":34},"read":"whole","date_system":"1900"}

{"sheet":"Dashboard","index":0,"n_rows":22,"n_cols":9,"rows_kept":22,"merged":[[5,2,5,8]]}
[]
[]
[null,null,"PROFIT AND LOSS STATEMENT",{"$nulls":4},"Current gross margin  [L/J]","For the month ending 8-31"]
[null,null,"SATCOM CELLULAR",{"$nulls":4},"Current return on sales  [T/J]","Stated in 000s"]
[]
[null,null,"Do not modify the categories in this worksheet or the formulas may break. Use the Categories worksheet to add categories and update the corresponding worksheets with entries. This worksheet will automatically update."]
[]
[null,null,"Summary","Total\nprior period","Total\nbudget","Total\ncurrent period","Total current\nperiod as % of sales","Total % change\nfrom prior period","Total % change\nfrom budget"]
[null,null,"Total sales revenue  [J]",{"$f":"SUMIFS(SalesRevenue[Prior\nperiod],SalesRevenue[Revenue type],\"Sales Revenue\")","v":{"v":100,"d":"$100.00"}},{"$f":"SUMIFS(SalesRevenue[Budget],SalesRevenue[Revenue type],\"Sales Revenue\")","v":{"v":101,"d":"$101.00"}},{"$f":"SUMIFS(SalesRevenue[Current\nperiod],SalesRevenue[Revenue type],\"Sales Revenue\")","v":{"v":100,"d":"$100.00"}},{"$f":"SUMIFS(SalesRevenue[Current period\nas % of sales],SalesRevenue[Revenue type],\"Sales Revenue\")","v":{"v":1,"d":"100.00%"}},{"$f":"SUMIFS(SalesRevenue[% Change from\nprior period],SalesRevenue[Revenue type],\"Sales Revenue\")","v":{"v":-1.1102230246251565E-16,"d":"-0.00%"}},{"$f":"SUMIFS(SalesRevenue[% Change\nfrom budget],SalesRevenue[Revenue type],\"Sales Revenue\")","v":{"v":3.95,"d":"395.00%"}}]
[null,null,"Total cost of sales  [K]",{"$f":"SUMIFS(SalesRevenue[Prior\nperiod],SalesRevenue[Revenue type],\"Cost of Sales\")","v":{"v":-25,"d":"-$25.00"}},{"$f":"SUMIFS(SalesRevenue[Budget],SalesRevenue[Revenue type],\"Cost of Sales\")","v":{"v":-50,"d":"-$50.00"}},{"$f":"SUMIFS(SalesRevenue[Current\nperiod],SalesRevenue[Revenue type],\"Cost of Sales\")","v":{"v":-55,"d":"-$55.00"}},{"$f":"SUMIFS(SalesRevenue[Current period\nas % of sales],SalesRevenue[Revenue type],\"Cost of Sales\")","v":{"v":-0.55,"d":"-55.00%"}},{"$f":"SUMIFS(SalesRevenue[% Change from\nprior period],SalesRevenue[Revenue type],\"Cost of Sales\")","v":{"v":-1.2000000000000002,"d":"-120.00%"}},{"$f":"SUMIFS(SalesRevenue[% Change\nfrom budget],SalesRevenue[Revenue type],\"Cost of Sales\")","v":{"v":-0.10000000000000009,"d":"-10.00%"}}]
[null,null,"Total sales and marketing expenses  [M]",{"$f":"SUMIFS(OperatingExpenses[Prior\nperiod],OperatingExpenses[Expense type],\"Sales and Marketing\")","v":{"v":30,"d":"$30.00"}},{"$f":"SUMIFS(OperatingExpenses[Budget],OperatingExpenses[Expense type],\"Sales and Marketing\")","v":{"v":35,"d":"$35.00"}},{"$f":"SUMIFS(OperatingExpenses[Current\nperiod],OperatingExpenses[Expense type],\"Sales and Marketing\")","v":{"v":45,"d":"$45.00"}},{"$f":"SUMIFS(OperatingExpenses[Current period\nas % of sales],OperatingExpenses[Expense type],\"Sales and Marketing\")","v":{"v":0.45,"d":"45.00%"}},{"$f":"SUMIFS(OperatingExpenses[% Change from\nprior period],OperatingExpenses[Expense type],\"Sales and Marketing\")","v":{"v":0.5,"d":"50.00%"}},{"$f":"SUMIFS(OperatingExpenses[% Change\nfrom budget],OperatingExpenses[Expense type],\"Sales and Marketing\")","v":{"v":0.2857142857142858,"d":"28.57%"}}]
[null,null,"Total research and development expenses  [N]",{"$f":"SUMIFS(OperatingExpenses[Prior\nperiod],OperatingExpenses[Expense type],\"Research and Development\")","v":{"v":0,"d":"$0.00"}},{"$f":"SUMIFS(OperatingExpenses[Budget],OperatingExpenses[Expense type],\"Research and Development\")","v":{"v":0,"d":"$0.00"}},{"$f":"SUMIFS(OperatingExpenses[Current\nperiod],OperatingExpenses[Expense type],\"Research and Development\")","v":{"v":0,"d":"$0.00"}},{"$f":"SUMIFS(OperatingExpenses[Current period\nas % of sales],OperatingExpenses[Expense type],\"Research and Development\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(OperatingExpenses[% Change from\nprior period],OperatingExpenses[Expense type],\"Research and Development\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(OperatingExpenses[% Change\nfrom budget],OperatingExpenses[Expense type],\"Research and Development\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Total general and administrative expenses  [O]",{"$f":"SUMIFS(OperatingExpenses[Prior\nperiod],OperatingExpenses[Expense type],\"General and Adminstrative\")","v":{"v":0,"d":"$0.00"}},{"$f":"SUMIFS(OperatingExpenses[Budget],OperatingExpenses[Expense type],\"General and Adminstrative\")","v":{"v":0,"d":"$0.00"}},{"$f":"SUMIFS(OperatingExpenses[Current\nperiod],OperatingExpenses[Expense type],\"General and Adminstrative\")","v":{"v":0,"d":"$0.00"}},{"$f":"SUMIFS(OperatingExpenses[Current period\nas % of sales],OperatingExpenses[Expense type],\"General and Adminstrative\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(OperatingExpenses[% Change from\nprior period],OperatingExpenses[Expense type],\"General and Adminstrative\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(OperatingExpenses[% Change\nfrom budget],OperatingExpenses[Expense type],\"General and Adminstrative\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Total other operating expenses [P]",{"$f":"OperatingExpenses[[#Totals],[Prior\nperiod]]-SUM(D11:D13)","v":{"v":0,"d":"$0.00"}},{"$f":"OperatingExpenses[[#Totals],[Budget]]-SUM(E11:E13)","v":{"v":0,"d":"$0.00"}},{"$f":"OperatingExpenses[[#Totals],[Current\nperiod]]-SUM(F11:F13)","v":{"v":0,"d":"$0.00"}},{"$f":"OperatingExpenses[[#Totals],[Current period\nas % of sales]]-SUM(G11:G13)","v":{"v":0,"d":"0.00%"}},{"$f":"OperatingExpenses[[#Totals],[% Change from\nprior period]]-SUM(H11:H13)","v":{"v":0,"d":"0.00%"}},{"$f":"OperatingExpenses[[#Totals],[% Change\nfrom budget]]-SUM(I11:I13)","v":{"v":0,"d":"0.00%"}}]
[null,null,"Other income  [S]",{"$f":"Income[[#Totals],[Prior\nperiod]]","v":{"v":50,"d":"$50.00"}},{"$f":"Income[[#Totals],[Budget]]","v":{"v":60,"d":"$60.00"}},{"$f":"Income[[#Totals],[Current\nperiod]]","v":{"v":62,"d":"$62.00"}},{"$f":"Income[[#Totals],[Current period\nas % of sales]]","v":{"v":0.62,"d":"62.00%"}},{"$f":"Income[[#Totals],[% Change from\nprior period]]","v":{"v":0.24,"d":"24.00%"}},{"$f":"Income[[#Totals],[% Change\nfrom budget]]","v":{"v":0.03333333333333344,"d":"3.33%"}}]
[null,null,"Total taxes  [T]",{"$f":"Taxes[[#Totals],[Prior\nperiod]]","v":{"v":10,"d":"$10.00"}},{"$f":"Taxes[[#Totals],[Budget]]","v":{"v":12,"d":"$12.00"}},{"$f":"Taxes[[#Totals],[Current\nperiod]]","v":{"v":12,"d":"$12.00"}},{"$f":"Taxes[[#Totals],[Current period\nas % of sales]]","v":{"v":0.12,"d":"12.00%"}},{"$f":"Taxes[[#Totals],[% Change from prior period]]","v":{"v":0.19999999999999996,"d":"20.00%"}},{"$f":"Taxes[[#Totals],[% Change\nfrom budget]]","v":{"v":0,"d":"0.00%"}}]
[]
[null,null,"Summary","Total\nprior period","Total\nbudget","Total\ncurrent period","Total current\nperiod as % of sales","Total % change\nfrom prior period","Total % change\nfrom budget"]
[null,null,"Gross profit  [L=J-K]",{"$f":"IFERROR(D9-D10,\"-\")","v":{"v":125,"d":"$125.00"}},{"$f":"IFERROR(E9-E10,\"-\")","v":{"v":151,"d":"$151.00"}},{"$f":"IFERROR(Total_Sales_Revenue-Total_Cost_Sales,\"-\")","v":{"v":155,"d":"$155.00"}},{"$f":"IFERROR(IF(Total_Sales_Revenue=0,\"0.00%\",Total_Gross_Profit/Total_Sales_Revenue),\"-\")","v":{"v":1.55,"d":"155.00%"}},{"$f":"IFERROR(IF(D19=Total_Gross_Profit,0,IF(Total_Gross_Profit>D19,ABS((Total_Gross_Profit/D19)-1),IF(AND(Total_Gross_Profit<D19,D19<0),-((Total_Gross_Profit/D19)-1),(Total_Gross_Profit/D19)-1))),\"-\")","v":{"v":0.24,"d":"24.00%"}},{"$f":"IFERROR(IF(E19=Total_Gross_Profit,0,IF(Total_Gross_Profit>E19,ABS((Total_Gross_Profit/E19)-1),IF(AND(Total_Gross_Profit<E19,E19<0),-((Total_Gross_Profit/E19)-1),(Total_Gross_Profit/E19)-1))),\"-\")","v":{"v":0.026490066225165476,"d":"2.65%"}}]
[null,null,"Total operating expenses  [Q=M+N+O+P]",{"$f":"IFERROR(D11+D12+D13+D14,\"-\")","v":{"v":30,"d":"$30.00"}},{"$f":"IFERROR(E11+E12+E13+E14,\"-\")","v":{"v":35,"d":"$35.00"}},{"$f":"IFERROR(Total_Sales_and_Marketing+Total_Research_and_Development+Total_General_and_Administrative+Total_Other_Expenses,\"-\")","v":{"v":45,"d":"$45.00"}},{"$f":"IFERROR(IF(Total_Sales_Revenue=0,\"0.00%\",Total_Operating_Expenses/Total_Sales_Revenue),\"-\")","v":{"v":0.45,"d":"45.00%"}},{"$f":"IFERROR(IF(D20=Total_Operating_Expenses,0,IF(Total_Operating_Expenses>D20,ABS((Total_Operating_Expenses/D20)-1),IF(AND(Total_Operating_Expenses<D20,D20<0),-((Total_Operating_Expenses/D20)-1),(Total_Operating_Expenses/D20)-1))),\"-\")","v":{"v":0.5,"d":"50.00%"}},{"$f":"IFERROR(IF(E20=Total_Operating_Expenses,0,IF(Total_Operating_Expenses>E20,ABS((Total_Operating_Expenses/E20)-1),IF(AND(Total_Operating_Expenses<E20,E20<0),-((Total_Operating_Expenses/E20)-1),(Total_Operating_Expenses/E20)-1))),\"-\")","v":{"v":0.2857142857142858,"d":"28.57%"}}]
[null,null,"Income from operations  [R=L-Q]",{"$f":"IFERROR(D19-D20,\"-\")","v":{"v":95,"d":"$95.00"}},{"$f":"IFERROR(E19-E20,\"-\")","v":{"v":116,"d":"$116.00"}},{"$f":"IFERROR(Total_Gross_Profit-Total_Operating_Expenses,\"-\")","v":{"v":110,"d":"$110.00"}},{"$f":"IFERROR(IF(Total_Sales_Revenue=0,\"0.00%\",Total_Income_Operations/Total_Sales_Revenue),\"-\")","v":{"v":1.1,"d":"110.00%"}},{"$f":"IFERROR(IF(D21=Total_Income_Operations,0,IF(Total_Income_Operations>D21,ABS((Total_Income_Operations/D21)-1),IF(AND(Total_Income_Operations<D21,D21<0),-((Total_Income_Operations/D21)-1),(Total_Income_Operations/D21)-1))),\"-\")","v":{"v":0.1578947368421053,"d":"15.79%"}},{"$f":"IFERROR(IF(E21=Total_Income_Operations,0,IF(Total_Income_Operations>E21,ABS((Total_Income_Operations/E21)-1),IF(AND(Total_Income_Operations<E21,E21<0),-((Total_Income_Operations/E21)-1),(Total_Income_Operations/E21)-1))),\"-\")","v":{"v":-0.051724137931034475,"d":"-5.17%"}}]
[null,null,"Net profit  [U=R+S-T]",{"$f":"IFERROR(D21+D15-D16,\"-\")","v":{"v":135,"d":"$135.00"}},{"$f":"IFERROR(E21+E15-E16,\"-\")","v":{"v":164,"d":"$164.00"}},{"$f":"Total_Income_Operations+Total_Other_Income-Total_Taxes","v":{"v":160,"d":"$160.00"}},{"$f":"IFERROR(IF(Total_Sales_Revenue=0,\"0.00%\",Net_Profit/Total_Sales_Revenue),\"-\")","v":{"v":1.6,"d":"160.00%"}},{"$f":"IFERROR(IF(D22=Net_Profit,0,IF(Net_Profit>D22,ABS((Net_Profit/D22)-1),IF(AND(Net_Profit<D22,D22<0),-((Net_Profit/D22)-1),(Net_Profit/D22)-1))),\"-\")","v":{"v":0.18518518518518512,"d":"18.52%"}},{"$f":"IFERROR(IF(E22=Net_Profit,0,IF(Net_Profit>E22,ABS((Net_Profit/E22)-1),IF(AND(Net_Profit<E22,E22<0),-((Net_Profit/E22)-1),(Net_Profit/E22)-1))),\"-\")","v":{"v":-0.024390243902439046,"d":"-2.44%"}}]

{"sheet":"Sales","index":1,"n_rows":15,"n_cols":10,"rows_kept":15}
[]
[]
[null,null,{"$f":"Workbook_Title","v":"PROFIT AND LOSS STATEMENT"},{"$nulls":5},"Sales revenue"]
[null,null,{"$f":"Company_Name","v":"SATCOM CELLULAR"},{"$nulls":5},"Stated in 000s",{"$f":"IFERROR(Sales_Revenue,\"-\")","v":{"v":100,"d":"$100.00"}}]
[]
[null,null,"Revenue type","Description","Prior\nperiod","Budget","Current\nperiod","Current period\nas % of sales","% Change from\nprior period","% Change\nfrom budget"]
[null,null,"Sales revenue","Product/Service 1",{"v":50,"d":"$50.00"},{"v":1,"d":"$1.00"},{"v":5,"d":"$5.00"},{"$f":"IFERROR(IF(SalesRevenue[[#Totals],[Current\nperiod]]=0,\"-\",SalesRevenue[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0.05,"d":"5.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Prior\nperiod]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Prior\nperiod]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Prior\nperiod]],SalesRevenue[[#This Row],[Prior\nperiod]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":-0.9,"d":"-90.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Budget]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Budget]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Budget]],SalesRevenue[[#This Row],[Budget]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1))),\"-\")","v":{"v":4,"d":"400.00%"}}]
[null,null,"Sales revenue","Product/Service 2",{"v":50,"d":"$50.00"},{"v":100,"d":"$100.00"},{"v":95,"d":"$95.00"},{"$f":"IFERROR(IF(SalesRevenue[[#Totals],[Current\nperiod]]=0,\"-\",SalesRevenue[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0.95,"d":"95.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Prior\nperiod]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Prior\nperiod]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Prior\nperiod]],SalesRevenue[[#This Row],[Prior\nperiod]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0.8999999999999999,"d":"90.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Budget]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Budget]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Budget]],SalesRevenue[[#This Row],[Budget]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1))),\"-\")","v":{"v":-0.050000000000000044,"d":"-5.00%"}}]
[null,null,"Sales revenue","Product/Service 3",{"$nulls":3},{"$f":"IFERROR(IF(SalesRevenue[[#Totals],[Current\nperiod]]=0,\"-\",SalesRevenue[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Prior\nperiod]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Prior\nperiod]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Prior\nperiod]],SalesRevenue[[#This Row],[Prior\nperiod]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Budget]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Budget]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Budget]],SalesRevenue[[#This Row],[Budget]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Sales revenue","Product/Service 4",{"$nulls":3},{"$f":"IFERROR(IF(SalesRevenue[[#Totals],[Current\nperiod]]=0,\"-\",SalesRevenue[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Prior\nperiod]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Prior\nperiod]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Prior\nperiod]],SalesRevenue[[#This Row],[Prior\nperiod]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Budget]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Budget]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Budget]],SalesRevenue[[#This Row],[Budget]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Cost of sales","Product/Service 1",{"v":-25,"d":"-$25.00"},{"v":-50,"d":"-$50.00"},{"v":-55,"d":"-$55.00"},{"$f":"IFERROR(IF(SalesRevenue[[#Totals],[Current\nperiod]]=0,\"-\",SalesRevenue[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":-0.55,"d":"-55.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Prior\nperiod]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Prior\nperiod]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Prior\nperiod]],SalesRevenue[[#This Row],[Prior\nperiod]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":-1.2000000000000002,"d":"-120.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Budget]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Budget]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Budget]],SalesRevenue[[#This Row],[Budget]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1))),\"-\")","v":{"v":-0.10000000000000009,"d":"-10.00%"}}]
[null,null,"Cost of sales","Product/Service 2",{"$nulls":3},{"$f":"IFERROR(IF(SalesRevenue[[#Totals],[Current\nperiod]]=0,\"-\",SalesRevenue[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Prior\nperiod]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Prior\nperiod]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Prior\nperiod]],SalesRevenue[[#This Row],[Prior\nperiod]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Budget]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Budget]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Budget]],SalesRevenue[[#This Row],[Budget]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Cost of sales","Product/Service 3",{"$nulls":3},{"$f":"IFERROR(IF(SalesRevenue[[#Totals],[Current\nperiod]]=0,\"-\",SalesRevenue[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Prior\nperiod]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Prior\nperiod]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Prior\nperiod]],SalesRevenue[[#This Row],[Prior\nperiod]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Budget]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Budget]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Budget]],SalesRevenue[[#This Row],[Budget]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Cost of sales","Product/Service 4",{"$nulls":3},{"$f":"IFERROR(IF(SalesRevenue[[#Totals],[Current\nperiod]]=0,\"-\",SalesRevenue[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Prior\nperiod]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Prior\nperiod]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Prior\nperiod]],SalesRevenue[[#This Row],[Prior\nperiod]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(SalesRevenue[[#This Row],[Budget]]=SalesRevenue[[#This Row],[Current\nperiod]],0,IF(SalesRevenue[[#This Row],[Current\nperiod]]>SalesRevenue[[#This Row],[Budget]],ABS((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),IF(AND(SalesRevenue[[#This Row],[Current\nperiod]]<SalesRevenue[[#This Row],[Budget]],SalesRevenue[[#This Row],[Budget]]<0),-((SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1),(SalesRevenue[[#This Row],[Current\nperiod]]/SalesRevenue[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Total sales revenue",null,{"$f":"SUBTOTAL(109,SalesRevenue[Prior\nperiod])","v":{"v":75,"d":"$75.00"}},{"$f":"SUBTOTAL(109,SalesRevenue[Budget])","v":{"v":51,"d":"$51.00"}},{"$f":"SUBTOTAL(109,SalesRevenue[Current\nperiod])","v":{"v":45,"d":"$45.00"}},{"$f":"SUBTOTAL(109,SalesRevenue[Current period\nas % of sales])","v":{"v":0.44999999999999996,"d":"45.00%"}},{"$f":"SUBTOTAL(109,SalesRevenue[% Change from\nprior period])","v":{"v":-1.2000000000000002,"d":"-120.00%"}},{"$f":"SUBTOTAL(109,SalesRevenue[% Change\nfrom budget])","v":{"v":3.85,"d":"385.00%"}}]

{"sheet":"Income","index":2,"n_rows":9,"n_cols":10,"rows_kept":9}
[]
[]
[null,null,{"$f":"Workbook_Title","v":"PROFIT AND LOSS STATEMENT"},{"$nulls":5},"Income"]
[null,null,{"$f":"Company_Name","v":"SATCOM CELLULAR"},{"$nulls":5},"Stated in 000s",{"$f":"IFERROR(Income[[#Totals],[Current\nperiod]],\"-\")","v":{"v":62,"d":"$62.00"}}]
[]
[null,null,"Income type","Description","Prior\nperiod","Budget","Current\nperiod","Current period\nas % of sales","% Change from\nprior period","% Change\nfrom budget"]
[null,null,"Income","Other income",{"v":50,"d":"$50.00"},{"v":60,"d":"$60.00"},{"v":62,"d":"$62.00"},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",Income[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0.62,"d":"62.00%"}},{"$f":"IFERROR(IF(Income[[#This Row],[Prior\nperiod]]=Income[[#This Row],[Current\nperiod]],0,IF(Income[[#This Row],[Current\nperiod]]>Income[[#This Row],[Prior\nperiod]],ABS((Income[[#This Row],[Current\nperiod]]/Income[[#This Row],[Prior\nperiod]])-1),IF(AND(Income[[#This Row],[Current\nperiod]]<Income[[#This Row],[Prior\nperiod]],Income[[#This Row],[Prior\nperiod]]<0),-((Income[[#This Row],[Current\nperiod]]/Income[[#This Row],[Prior\nperiod]])-1),(Income[[#This Row],[Current\nperiod]]/Income[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0.24,"d":"24.00%"}},{"$f":"IFERROR(IF(Income[[#This Row],[Budget]]=Income[[#This Row],[Current\nperiod]],0,IF(Income[[#This Row],[Current\nperiod]]>Income[[#This Row],[Budget]],ABS((Income[[#This Row],[Current\nperiod]]/Income[[#This Row],[Budget]])-1),IF(AND(Income[[#This Row],[Current\nperiod]]<Income[[#This Row],[Budget]],Income[[#This Row],[Budget]]<0),-((Income[[#This Row],[Current\nperiod]]/Income[[#This Row],[Budget]])-1),(Income[[#This Row],[Current\nperiod]]/Income[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0.03333333333333344,"d":"3.33%"}}]
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[null,null,"Total sales income",null,{"$f":"SUBTOTAL(109,Income[Prior\nperiod])","v":{"v":50,"d":"$50.00"}},{"$f":"SUBTOTAL(109,Income[Budget])","v":{"v":60,"d":"$60.00"}},{"$f":"SUBTOTAL(109,Income[Current\nperiod])","v":{"v":62,"d":"$62.00"}},{"$f":"SUBTOTAL(109,Income[Current period\nas % of sales])","v":{"v":0.62,"d":"62.00%"}},{"$f":"SUBTOTAL(109,Income[% Change from\nprior period])","v":{"v":0.24,"d":"24.00%"}},{"$f":"SUBTOTAL(109,Income[% Change\nfrom budget])","v":{"v":0.03333333333333344,"d":"3.33%"}}]

{"sheet":"Expenses","index":3,"n_rows":27,"n_cols":10,"rows_kept":27}
[]
[]
[null,null,{"$f":"Workbook_Title","v":"PROFIT AND LOSS STATEMENT"},{"$nulls":5},"Operating expenses"]
[null,null,{"$f":"Company_Name","v":"SATCOM CELLULAR"},{"$nulls":5},"Stated in 000s",{"$f":"IFERROR(OperatingExpenses[[#Totals],[Current\nperiod]],\"-\")","v":{"v":45,"d":"$45.00"}}]
[]
[null,null,"Expense type","Description","Prior\nperiod","Budget","Current\nperiod","Current period\nas % of sales","% Change from\nprior period","% Change\nfrom budget"]
[null,null,"Sales and marketing","Advertising",{"v":30,"d":"$30.00"},{"v":35,"d":"$35.00"},{"v":45,"d":"$45.00"},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0.45,"d":"45.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0.5,"d":"50.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0.2857142857142858,"d":"28.57%"}}]
[null,null,"Sales and marketing","Direct marketing",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
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[null,null,"Sales and marketing","Other expenses (specify)",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
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[null,null,"Research and development","Patents ",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Research and development","Other expenses (specify)",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Research and development","Other expenses (specify)",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Wages and salaries",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Outside services",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Supplies",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Meals and entertainment",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Rent",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Telephone",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Utilities",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Depreciation",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Insurance",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Repairs and maintenance",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Other expenses (specify)",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"General and administrative","Other expenses (specify)",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",OperatingExpenses[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Prior\nperiod]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Prior\nperiod]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Prior\nperiod]],OperatingExpenses[[#This Row],[Prior\nperiod]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[Budget]]=OperatingExpenses[[#This Row],[Current\nperiod]],0,IF(OperatingExpenses[[#This Row],[Current\nperiod]]>OperatingExpenses[[#This Row],[Budget]],ABS((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),IF(AND(OperatingExpenses[[#This Row],[Current\nperiod]]<OperatingExpenses[[#This Row],[Budget]],OperatingExpenses[[#This Row],[Budget]]<0),-((OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1),(OperatingExpenses[[#This Row],[Current\nperiod]]/OperatingExpenses[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Total operating expenses",null,{"$f":"SUBTOTAL(109,OperatingExpenses[Prior\nperiod])","v":{"v":30,"d":"$30.00"}},{"$f":"SUBTOTAL(109,OperatingExpenses[Budget])","v":{"v":35,"d":"$35.00"}},{"$f":"SUBTOTAL(109,OperatingExpenses[Current\nperiod])","v":{"v":45,"d":"$45.00"}},{"$f":"SUBTOTAL(109,OperatingExpenses[Current period\nas % of sales])","v":{"v":0.45,"d":"45.00%"}},{"$f":"SUBTOTAL(109,OperatingExpenses[% Change from\nprior period])","v":{"v":0.5,"d":"50.00%"}},{"$f":"SUBTOTAL(109,OperatingExpenses[% Change\nfrom budget])","v":{"v":0.2857142857142858,"d":"28.57%"}}]

{"sheet":"Taxes","index":4,"n_rows":13,"n_cols":10,"rows_kept":13}
[]
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[null,null,{"$f":"Workbook_Title","v":"PROFIT AND LOSS STATEMENT"},{"$nulls":5},"Taxes"]
[null,null,{"$f":"Company_Name","v":"SATCOM CELLULAR"},{"$nulls":5},"Stated in 000s",{"$f":"IFERROR(Taxes[[#Totals],[Current\nperiod]],\"-\")","v":{"v":12,"d":"$12.00"}}]
[]
[]
[null,null,"Type","Description","Prior\nperiod","Budget","Current\nperiod","Current period\nas % of sales","% Change from prior period","% Change\nfrom budget"]
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[null,null,"Taxes","Payroll taxes",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",Taxes[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(Taxes[[#This Row],[Prior\nperiod]]=Taxes[[#This Row],[Current\nperiod]],0,IF(Taxes[[#This Row],[Current\nperiod]]>Taxes[[#This Row],[Prior\nperiod]],ABS((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1),IF(AND(Taxes[[#This Row],[Current\nperiod]]<Taxes[[#This Row],[Prior\nperiod]],Taxes[[#This Row],[Prior\nperiod]]<0),-((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1),(Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(Taxes[[#This Row],[Budget]]=Taxes[[#This Row],[Current\nperiod]],0,IF(Taxes[[#This Row],[Current\nperiod]]>Taxes[[#This Row],[Budget]],ABS((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1),IF(AND(Taxes[[#This Row],[Current\nperiod]]<Taxes[[#This Row],[Budget]],Taxes[[#This Row],[Budget]]<0),-((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1),(Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Taxes","Real estate taxes",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",Taxes[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(Taxes[[#This Row],[Prior\nperiod]]=Taxes[[#This Row],[Current\nperiod]],0,IF(Taxes[[#This Row],[Current\nperiod]]>Taxes[[#This Row],[Prior\nperiod]],ABS((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1),IF(AND(Taxes[[#This Row],[Current\nperiod]]<Taxes[[#This Row],[Prior\nperiod]],Taxes[[#This Row],[Prior\nperiod]]<0),-((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1),(Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(Taxes[[#This Row],[Budget]]=Taxes[[#This Row],[Current\nperiod]],0,IF(Taxes[[#This Row],[Current\nperiod]]>Taxes[[#This Row],[Budget]],ABS((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1),IF(AND(Taxes[[#This Row],[Current\nperiod]]<Taxes[[#This Row],[Budget]],Taxes[[#This Row],[Budget]]<0),-((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1),(Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Taxes","Other taxes (specify)",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",Taxes[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(Taxes[[#This Row],[Prior\nperiod]]=Taxes[[#This Row],[Current\nperiod]],0,IF(Taxes[[#This Row],[Current\nperiod]]>Taxes[[#This Row],[Prior\nperiod]],ABS((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1),IF(AND(Taxes[[#This Row],[Current\nperiod]]<Taxes[[#This Row],[Prior\nperiod]],Taxes[[#This Row],[Prior\nperiod]]<0),-((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1),(Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(Taxes[[#This Row],[Budget]]=Taxes[[#This Row],[Current\nperiod]],0,IF(Taxes[[#This Row],[Current\nperiod]]>Taxes[[#This Row],[Budget]],ABS((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1),IF(AND(Taxes[[#This Row],[Current\nperiod]]<Taxes[[#This Row],[Budget]],Taxes[[#This Row],[Budget]]<0),-((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1),(Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Taxes","Other taxes (specify)",{"$nulls":3},{"$f":"IFERROR(IF(Sales_Revenue=0,\"-\",Taxes[[#This Row],[Current\nperiod]]/Sales_Revenue),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(Taxes[[#This Row],[Prior\nperiod]]=Taxes[[#This Row],[Current\nperiod]],0,IF(Taxes[[#This Row],[Current\nperiod]]>Taxes[[#This Row],[Prior\nperiod]],ABS((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1),IF(AND(Taxes[[#This Row],[Current\nperiod]]<Taxes[[#This Row],[Prior\nperiod]],Taxes[[#This Row],[Prior\nperiod]]<0),-((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1),(Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Prior\nperiod]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(Taxes[[#This Row],[Budget]]=Taxes[[#This Row],[Current\nperiod]],0,IF(Taxes[[#This Row],[Current\nperiod]]>Taxes[[#This Row],[Budget]],ABS((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1),IF(AND(Taxes[[#This Row],[Current\nperiod]]<Taxes[[#This Row],[Budget]],Taxes[[#This Row],[Budget]]<0),-((Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1),(Taxes[[#This Row],[Current\nperiod]]/Taxes[[#This Row],[Budget]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,null,"Total taxes",null,{"$f":"SUBTOTAL(109,Taxes[Prior\nperiod])","v":{"v":10,"d":"$10.00"}},{"$f":"SUBTOTAL(109,Taxes[Budget])","v":{"v":12,"d":"$12.00"}},{"$f":"SUBTOTAL(109,Taxes[Current\nperiod])","v":{"v":12,"d":"$12.00"}},{"$f":"IFERROR(SUBTOTAL(109,Taxes[Current period\nas % of sales]),\"-\")","v":{"v":0.12,"d":"12.00%"}},{"$f":"SUBTOTAL(109,Taxes[% Change from prior period])","v":{"v":0.19999999999999996,"d":"20.00%"}},{"$f":"SUBTOTAL(109,Taxes[% Change\nfrom budget])","v":{"v":0,"d":"0.00%"}}]

{"sheet":"Categories","index":5,"n_rows":13,"n_cols":3,"rows_kept":13}
[]
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[null,null,{"$f":"Workbook_Title","v":"PROFIT AND LOSS STATEMENT"}]
[null,null,{"$f":"Company_Name","v":"SATCOM CELLULAR"}]
[]
[null,null,"Categories"]
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[null,null,"Research and development"]
[null,null,"General and administrative"]
[null,null,"Taxes"]