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{"sheet":"Monthly Budget Summary","index":0,"n_rows":17,"n_cols":16,"rows_kept":17,"merged":[[0,1,0,3],[0,15,0,17],[1,15,1,17],[2,15,2,17]]}
[" ","COMPANY NAME",{"$nulls":13},"DATE"]
[null,"MONTHLY BUDGET",{"$nulls":13},"YOUR LOGO HERE"]
[null,"  "]
[]
[null,"BUDGET TOTALS","ESTIMATED","ACTUAL","DIFFERENCE"]
[null,"Income",{"$f":"Income[[#Totals],[ESTIMATED]]","v":{"v":63300,"d":"63,300.00"}},{"$f":"Income[[#Totals],[ACTUAL]]","v":{"v":57450,"d":"57,450.00"}},{"$f":"IF('Monthly Budget Summary'!$B6=\"Income\",'Monthly Budget Summary'!$D6-'Monthly Budget Summary'!$C6,'Monthly Budget Summary'!$C6-'Monthly Budget Summary'!$D6)","v":{"v":-5850,"d":"(5,850.00)"}}]
[null,"Personnel expenses",{"$f":"PersonnelExpenses[[#Totals],[ESTIMATED]]","v":{"v":18500,"d":"18,500.00"}},{"$f":"PersonnelExpenses[[#Totals],[ACTUAL]]","v":{"v":14100,"d":"14,100.00"}},{"$f":"IF('Monthly Budget Summary'!$B7=\"Income\",'Monthly Budget Summary'!$D7-'Monthly Budget Summary'!$C7,'Monthly Budget Summary'!$C7-'Monthly Budget Summary'!$D7)","v":{"v":4400,"d":"4,400.00"}}]
[null,"Operating expenses",{"$f":"OperatingExpenses[[#Totals],[ESTIMATED]]","v":{"v":36000,"d":"36,000.00"}},{"$f":"OperatingExpenses[[#Totals],[ACTUAL]]","v":{"v":35530,"d":"35,530.00"}},{"$f":"IF('Monthly Budget Summary'!$B8=\"Income\",'Monthly Budget Summary'!$D8-'Monthly Budget Summary'!$C8,'Monthly Budget Summary'!$C8-'Monthly Budget Summary'!$D8)","v":{"v":470,"d":"470.00"}}]
[null,"Balance (income minus expenses)",{"$f":"C6-C7-C8","v":{"v":8800,"d":"8,800.00"}},{"$f":"D6-D7-D8","v":{"v":7820,"d":"7,820.00"}},{"$f":"SUBTOTAL(109,Table2[DIFFERENCE])","v":{"v":-980,"d":"(980.00)"}}]
[]
[null,"ACTUAL EXPENSES","AMOUNT","% OF EXPENSES","15% REDUCTION"]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Maintenance and repairs"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],1)","v":{"v":4600.000015,"d":"4,600.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$8","v":{"v":0.12946805558682803,"d":"12.9%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":690.00000225,"d":"690.00"}}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Supplies"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],2)","v":{"v":4500.000021,"d":"4,500.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$8","v":{"v":0.12665353281733746,"d":"12.7%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":675.00000315,"d":"675.00"}}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Rent or mortgage"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],3)","v":{"v":4500.000018,"d":"4,500.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$8","v":{"v":0.12665353273290175,"d":"12.7%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":675.0000027,"d":"675.00"}}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Taxes"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],4)","v":{"v":3200.000022,"d":"3,200.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$8","v":{"v":0.09006473464677738,"d":"9.0%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":480.0000033,"d":"480.00"}}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Advertising"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],5)","v":{"v":2500.000006,"d":"2,500.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$8","v":{"v":0.07036307362792008,"d":"7.0%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":375.00000090000003,"d":"375.00"}}]
[null,"Total",{"$f":"SUBTOTAL(109,Top5Expenses[AMOUNT])","v":{"v":19300.000082,"d":"19,300.00"}},{"$f":"SUBTOTAL(109,Top5Expenses[% OF EXPENSES])","v":{"v":0.5432029294117647,"d":"54.3%"}},{"$f":"SUBTOTAL(109,Top5Expenses[15% REDUCTION])","v":{"v":2895.0000123,"d":"2,895.00"}}]

{"sheet":"Income","index":1,"n_rows":9,"n_cols":6,"rows_kept":9,"merged":[[0,1,0,3],[1,1,1,3],[2,1,2,3],[2,15,2,17]]}
[null,{"$f":"COMPANY_NAME","v":"COMPANY NAME"},null,null,"DATE","DATE"]
[null,"MONTHLY BUDGET"]
[null,"  "]
[]
[null,"INCOME","ESTIMATED","ACTUAL","TOP 5 AMOUNT","DIFFERENCE"]
[null,"Net sales",{"v":60000,"d":"60,000.00"},54000,{"$f":"Income[[#This Row],[ACTUAL]]+(10^-6)*ROW(Income[[#This Row],[ACTUAL]])","v":54000.000006},{"$f":"Income[[#This Row],[ACTUAL]]-Income[[#This Row],[ESTIMATED]]","v":-6000}]
[null,"Interest income",{"v":3000,"d":"3,000.00"},3000,{"$f":"Income[[#This Row],[ACTUAL]]+(10^-6)*ROW(Income[[#This Row],[ACTUAL]])","v":3000.000007},{"$f":"Income[[#This Row],[ACTUAL]]-Income[[#This Row],[ESTIMATED]]","v":0}]
[null,"Asset sales (gain/loss)",{"v":300,"d":"300.00"},450,{"$f":"Income[[#This Row],[ACTUAL]]+(10^-6)*ROW(Income[[#This Row],[ACTUAL]])","v":450.000008},{"$f":"Income[[#This Row],[ACTUAL]]-Income[[#This Row],[ESTIMATED]]","v":150}]
[null,"Total Income",{"$f":"SUBTOTAL(109,Income[ESTIMATED])","v":{"v":63300,"d":"63,300.00"}},{"$f":"SUBTOTAL(109,Income[ACTUAL])","v":{"v":57450,"d":"57,450.00"}},null,{"$f":"SUBTOTAL(109,Income[DIFFERENCE])","v":{"v":-5850,"d":"(5,850.00)"}}]

{"sheet":"Personnel Expenses","index":2,"n_rows":20,"n_cols":6,"rows_kept":20,"merged":[[0,1,0,3],[1,1,1,3],[2,1,2,3],[2,15,2,17]]}
[null,{"$f":"COMPANY_NAME","v":"COMPANY NAME"},null,null,"DATE","DATE"]
[null,"MONTHLY BUDGET"]
[null,"  "]
[]
[null,"PERSONNEL EXPENSES","ESTIMATED","ACTUAL","TOP 5 AMOUNT","DIFFERENCE"]
[null,"Wages",{"v":9500,"d":"9,500.00"},{"v":9600,"d":"9,600.00"},{"$f":"PersonnelExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpenses[[#This Row],[ACTUAL]])","v":9600.000006},{"$f":"PersonnelExpenses[[#This Row],[ESTIMATED]]-PersonnelExpenses[[#This Row],[ACTUAL]]","v":-100}]
[null,"Employee benefits",{"v":4000,"d":"4,000.00"},{"v":0,"d":"0.00"},{"$f":"PersonnelExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpenses[[#This Row],[ACTUAL]])","v":7e-06},{"$f":"PersonnelExpenses[[#This Row],[ESTIMATED]]-PersonnelExpenses[[#This Row],[ACTUAL]]","v":4000}]
[null,"Commission",{"v":5000,"d":"5,000.00"},{"v":4500,"d":"4,500.00"},{"$f":"PersonnelExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpenses[[#This Row],[ACTUAL]])","v":4500.000008},{"$f":"PersonnelExpenses[[#This Row],[ESTIMATED]]-PersonnelExpenses[[#This Row],[ACTUAL]]","v":500}]
[null,"Total Personnel Expenses",{"$f":"SUBTOTAL(109,PersonnelExpenses[ESTIMATED])","v":{"v":18500,"d":"18,500.00"}},{"$f":"SUBTOTAL(109,PersonnelExpenses[ACTUAL])","v":{"v":14100,"d":"14,100.00"}},null,{"$f":"SUBTOTAL(109,PersonnelExpenses[DIFFERENCE])","v":{"v":4400,"d":"4,400.00"}}]
{"$rows_empty":10}
[{"$nulls":5}," "]

{"sheet":"Operating Expenses","index":3,"n_rows":26,"n_cols":11,"rows_kept":26,"merged":[[0,1,0,3],[1,1,1,3],[2,1,2,3],[2,15,2,17]]}
[null,{"$f":"COMPANY_NAME","v":"COMPANY NAME"},null,null,"DATE","DATE"]
[null,"MONTHLY BUDGET"]
[null,"  "]
[]
[null,"OPERATING EXPENSES","ESTIMATED","ACTUAL","TOP 5 AMOUNT","DIFFERENCE"]
[null,"Advertising",{"v":3000,"d":"3,000.00"},2500,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":2500.000006},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":500}]
[null,"Bad debts",{"v":2000,"d":"2,000.00"},{"v":2000,"d":"2,000.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":2000.000007,"d":"2,000.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":0,"d":"0.00"}}]
[null,"Cash discounts",{"v":1500,"d":"1,500.00"},{"v":2175,"d":"2,175.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":2175.000008,"d":"2,175.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":-675,"d":"(675.00)"}}]
[null,"Delivery costs",{"v":2000,"d":"2,000.00"},{"v":1500,"d":"1,500.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":1500.000009,"d":"1,500.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":500,"d":"500.00"}}]
[null,"Depreciation",{"v":1000,"d":"1,000.00"},1000,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":1000.00001},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":0}]
[null,"Dues and subscriptions",{"v":500,"d":"500.00"},525,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":525.000011},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-25}]
[null,"Insurance",1300,1275,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":1275.000012},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":25}]
[null,"Interest",2000,2200,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":2200.000013},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-200}]
[null,"Legal and auditing",1000,800,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":800.000014},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":200}]
[null,"Maintenance and repairs",4500,4600,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":4600.000015},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-100}]
[null,"Office supplies",800,750,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":750.000016},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":50}]
[null,"Postage",400,350,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":350.000017},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":50}]
[null,"Rent or mortgage",4100,4500,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":4500.000018},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-400}]
[null,"Sales expenses",350,400,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":400.000019},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-50}]
[null,"Shipping and storage",900,840,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":840.00002},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":60},{"$nulls":4}," "]
[null,"Supplies",5000,4500,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":4500.000021},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":500}]
[null,"Taxes",3000,3200,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":3200.000022},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-200}]
[null,"Telephone",250,280,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":280.000023},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-30}]
[null,"Utilities",1400,1385,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":1385.000024},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":15}]
[null,"Other",1000,750,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":750.000025},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":250}]
[null,"Total Operating Expenses",{"$f":"SUBTOTAL(109,OperatingExpenses[ESTIMATED])","v":{"v":36000,"d":"36,000.00"}},{"$f":"SUBTOTAL(109,OperatingExpenses[ACTUAL])","v":{"v":35530,"d":"35,530.00"}},null,{"$f":"SUBTOTAL(109,OperatingExpenses[DIFFERENCE])","v":{"v":470,"d":"470.00"}}]