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{"sheet":"Preparation Tips","index":0,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Definitions","index":1,"n_rows":49,"n_cols":4,"rows_kept":49,"cut":false,"hidden":false,"merged":[]}
["CASH FLOW ENTRY DEFINITIONS"]
[]
["CASH ON HAND (Beg. Of Month)",null,null,"Cash on hand--same as Cash Position Previous Month"]
[]
["CASH RECEIPTS"]
["  Cash Sales",null,null,"All cash sales.  Omit credit sales unless cash is actually received."]
["  Collections from Credit Accounts",null,null,"Amount to be expected from all credit accounts."]
["  Loan or Other Cash injection",null,null," Indicate here all cash injections not shown above. "]
["TOTAL CASH RECEIPTS"]
["TOTAL CASH AVAILABLE"]
[]
[]
["CASH PAID OUT"]
["  Purchases (Merchandise)",null,null,"Merchandise for resale or for use in product [paid for in current month]"]
["  Gross Wages (Excludes Withdrawals)",null,null,"Base pay plus overtime [if any]"]
["  Payroll Expenses (Taxes, etc.)",null,null,"Include paid vacations, paid sick leave, health insurance, unemployment insurance, etc.[this might be 10 to 45% of Gross Wages)"]
["  Outside Services",null,null,"This could include outside labor and/or materials for specialized overflow work, including subcontracting"]
["  Supplies (Office & Operating)",null,null,"Items purchased for use in the business [not for resale]"]
["  Repairs & Maintenance",null,null,"Include periodic large expenditures such as painting, decorating, repair of broken equipment"]
["  Advertising",null,null,"This amount should be adequate to maintain sales volume – include telephone book yellow page cost"]
["  Car, Delivery, and Travel",null,null,"If personal vehicle is used, charge in this column – include parking"]
["  Accounting & Legal",null,null,"Outside services, including, for example, bookkeeping and tax return preparation"]
["  Rent",null,null,"Real estate only [See Other Expenses for other rentals]"]
["  Telephone",null,null,"Self-explanatory"]
["  Utilities",null,null,"Water, heat, light, and/or power"]
["  Insurance",null,null,"Coverages on business property and products, e.g., fire, liability; also workers' compensation, fidelity, etc.  No \"Executive life ins. premiums included here."]
["  Taxes (Real Estate, etc.)",null,null,"Plus inventory tax – sales tax – excise tax, if applicable"]
["  Interest",null,null,"Remember to add interest on loan as it is injected [See Loan Injection above]"]
["  Other Expenses (Specify each)",null,null,"Unexpected expenditures may be included here as a safety factor"]
[null,null,null,"Equipment expenses during the month should be included here [Non-capital equipment]"]
[null,null,null,"When equipment is rented or leased, record payments here"]
["  Miscellaneous",null,null,"Small expenditures for which separate accounts would not be practical"]
["   SUBTOTAL",null,null,"This subtotal indicates cash out for operating costs"]
["  Loan Principal Payment",null,null,"Include payment on all loans, including vehicle and equipment purchases on time payment"]
["  Capital Purchases (Specify)",null,null,"Non-expensed [depreciable] expenditures such as equipment, building, vehicle purchases, and leasehold improvements"]
["  Other Start-Up Costs",null,null,"Expenses incurred prior to first month projection and paid after the \"start-up\" position"]
["  Reserve and/or Escrow (Specify)",null,null,"Example:  insurance, tax, or equipment escrow to reduce impact of large periodic payments"]
["  Owner's Withdrawal",null,null,"Should include payment for such things as owner's income tax, social security, health insurance, \"executive\" life insurance premiums, etc."]
["TOTAL CASH PAID OUT"]
["CASH POSITION (End of Month)",null,null,"Worksheet will enter this amount in Cash on Hand the following month."]
[]
["ESSENTIAL OPERATING DATA",null,null,"This is basic information necessary for proper planning and for proper cash flow projection.  In conjunction with this"]
["           [Non-cash flow information]",null,null,"data, the cash flow can be evolved and shown in the above form."]
["A. Sales Volume [Dollars]",null,null,"This is a very important figure and should be estimated carefully, taking into account size of facility and employee output as well as realistic anticipated sales [Actual sales performed – not orders received]"]
["B. Accounts Receivable [End of Month]",null,null,"Previous unpaid credit sales plus current month's credit sales, less amounts received current month [deduct \"C\" below]"]
["C. Bad Debt [End of Month]",null,null,"Bad debts should be subtracted from (B) in the month anticipated"]
["D. Inventory on Hand [End of Month]",null,null,"Last month's inventory plus merchandise received and/or manufactured current month minus amount sold current month"]
["E. Accounts Payable [End of Month]",null,null,"Previous month's payable plus current month's payable minus amount paid during month"]
["F. Depreciation",null,null,"Established by your accountant, or value of all your equipment divided by useful life [in months] as allowed by Internal Revenue Service"]

{"sheet":"Year 1","index":2,"n_rows":42,"n_cols":17,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
["MONTHLY CASH FLOW PROJECTION",null,null,null,null,null,null,null,null,"Year:"]
[]
[]
["NAME OF BUSINESS:",null,null,null,null,null,null,null,null,null,null,"OWNER :"]
[null,null,null,"Pre-Start-Up"]
[null,null,null,"Position","Mo 1","Mo 2","Mo 3","Mo 4","Mo 5","Mo 6","Mo 7","Mo 8","Mo 9","Mo 10","Mo 11","Mo 12","TOTAL"]
["CASH ON HAND (Beg. Of Month)",null,null,null,{"$f":"(D42)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["CASH RECEIPTS"]
["  Cash Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D10:P10)","v":0}]
["  Collections from Credit Accounts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D11:P11)","v":0}]
["  Loan or Other Cash injection",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D12:P12)","v":0}]
["TOTAL CASH RECEIPTS",null,null,{"$f":"SUM(D10:D12)","v":0},{"$f":"SUM(E10:E12)","v":0},{"$f":"SUM(F10:F12)","v":0},0,0,0,0,0,0,0,0,0,0,0]
["TOTAL CASH AVAILABLE",null,null,{"$f":"(D7+D13)","v":0},{"$f":"(E7+E13)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["CASH PAID OUT"]
["  Purchases (Merchandise)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D18:P18)","v":0}]
["  Gross Wages (Excludes Withdrawals)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Payroll Expenses (Taxes, etc.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Outside Services",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Supplies (Office & Operating)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Repairs & Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Advertising",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Car, Delivery, and Travel",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Accounting & Legal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Rent",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Telephone",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Utilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Insurance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Taxes (Real Estate, etc.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Other Expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Miscellaneous",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["SUBTOTAL",null,null,{"$f":"SUM(D18:D34)","v":0},{"$f":"SUM(E18:E34)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
["  Loan Principal Payment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Capital Purchases (Specify)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Other Start-Up Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Reserve and/or Escrow (Specify)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["  Owner's Withdrawal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["TOTAL CASH PAID OUT",null,null,{"$f":"SUM(D35:D40)","v":0},{"$f":"SUM(E35:E40)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(Q35:Q40)","v":0}]
["CASH POSITION (End of Month)",null,null,{"$f":"(D14-D41)","v":0},{"$f":"(E14-E41)","v":0},0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"Year 2","index":3,"n_rows":42,"n_cols":17,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
["MONTHLY CASH FLOW PROJECTION",null,null,null,null,null,null,null,null,null,{"$f":"'Year 1'!$J$1","v":"Year:"}]
[]
[]
["NAME OF BUSINESS:",null,null,null,null,null,null,null,null,null,null,null,"OWNER "]
[]
[null,null,null,null,{"$f":"'Year 1'!E6","v":"Mo 1"},{"$f":"'Year 1'!F6","v":"Mo 2"},{"$f":"'Year 1'!G6","v":"Mo 3"},{"$f":"'Year 1'!H6","v":"Mo 4"},{"$f":"'Year 1'!I6","v":"Mo 5"},{"$f":"'Year 1'!J6","v":"Mo 6"},{"$f":"'Year 1'!K6","v":"Mo 7"},{"$f":"'Year 1'!L6","v":"Mo 8"},{"$f":"'Year 1'!M6","v":"Mo 9"},{"$f":"'Year 1'!N6","v":"Mo 10"},{"$f":"'Year 1'!O6","v":"Mo 11"},{"$f":"'Year 1'!P6","v":"Mo 12"},"TOTAL"]
["CASH ON HAND (Beg. Of Month)",null,null,null,{"$f":"'Year 1'!$P$42","v":0},{"$f":"(E42)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["CASH RECEIPTS"]
[{"$f":"'Year 1'!A10","v":"  Cash Sales"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D10:P10)","v":0}]
[{"$f":"'Year 1'!A11","v":"  Collections from Credit Accounts"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D11:P11)","v":0}]
[{"$f":"'Year 1'!A12","v":"  Loan or Other Cash injection"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D12:P12)","v":0}]
["TOTAL CASH RECEIPTS",null,null,null,{"$f":"SUM(E10:E12)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL CASH AVAILABLE",null,null,null,{"$f":"(E7+E13)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["CASH PAID OUT"]
[{"$f":"'Year 1'!A18","v":"  Purchases (Merchandise)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D18:P18)","v":0}]
[{"$f":"'Year 1'!A19","v":"  Gross Wages (Excludes Withdrawals)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A20","v":"  Payroll Expenses (Taxes, etc.)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A21","v":"  Outside Services"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A22","v":"  Supplies (Office & Operating)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A23","v":"  Repairs & Maintenance"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A24","v":"  Advertising"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A25","v":"  Car, Delivery, and Travel"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A26","v":"  Accounting & Legal"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A27","v":"  Rent"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A28","v":"  Telephone"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A29","v":"  Utilities"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A30","v":"  Insurance"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A31","v":"  Taxes (Real Estate, etc.)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A32","v":"  Interest"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A33","v":"  Other Expenses"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A34","v":"  Miscellaneous"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["SUBTOTAL",null,null,null,{"$f":"SUM(E18:E34)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"'Year 1'!A36","v":"  Loan Principal Payment"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D36:P36)","v":0}]
[{"$f":"'Year 1'!A37","v":"  Capital Purchases (Specify)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D37:P37)","v":0}]
[{"$f":"'Year 1'!A38","v":"  Other Start-Up Costs"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D38:P38)","v":0}]
[{"$f":"'Year 1'!A39","v":"  Reserve and/or Escrow (Specify)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D39:P39)","v":0}]
[{"$f":"'Year 1'!A40","v":"  Owner's Withdrawal"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D40:P40)","v":0}]
["TOTAL CASH PAID OUT",null,null,null,{"$f":"SUM(E35:E40)","v":0},{"$f":"SUM(F35:F40)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(Q35:Q40)","v":0}]
["CASH POSITION (End of Month)",null,null,null,{"$f":"(E14-E41)","v":0},0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"Year 3","index":4,"n_rows":42,"n_cols":17,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
["MONTHLY CASH FLOW PROJECTION",null,null,null,null,null,null,null,null,null,"Year"]
[]
[]
["NAME OF BUSINESS:",null,null,null,null,null,null,null,null,null,null,null,"OWNER "]
[]
[null,null,null,null,{"$f":"'Year 1'!E6","v":"Mo 1"},{"$f":"'Year 1'!F6","v":"Mo 2"},{"$f":"'Year 1'!G6","v":"Mo 3"},{"$f":"'Year 1'!H6","v":"Mo 4"},{"$f":"'Year 1'!I6","v":"Mo 5"},{"$f":"'Year 1'!J6","v":"Mo 6"},{"$f":"'Year 1'!K6","v":"Mo 7"},{"$f":"'Year 1'!L6","v":"Mo 8"},{"$f":"'Year 1'!M6","v":"Mo 9"},{"$f":"'Year 1'!N6","v":"Mo 10"},{"$f":"'Year 1'!O6","v":"Mo 11"},{"$f":"'Year 1'!P6","v":"Mo 12"},"TOTAL"]
["CASH ON HAND (Beg. Of Month)",null,null,null,{"$f":"'Year 2'!$P$42","v":0},{"$f":"(E42)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["CASH RECEIPTS"]
[{"$f":"'Year 1'!A10","v":"  Cash Sales"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D10:P10)","v":0}]
[{"$f":"'Year 1'!A11","v":"  Collections from Credit Accounts"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D11:P11)","v":0}]
[{"$f":"'Year 1'!A12","v":"  Loan or Other Cash injection"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D12:P12)","v":0}]
["TOTAL CASH RECEIPTS",null,null,null,{"$f":"SUM(E10:E12)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL CASH AVAILABLE",null,null,null,{"$f":"(E7+E13)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["CASH PAID OUT"]
[{"$f":"'Year 1'!A18","v":"  Purchases (Merchandise)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D18:P18)","v":0}]
[{"$f":"'Year 1'!A19","v":"  Gross Wages (Excludes Withdrawals)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A20","v":"  Payroll Expenses (Taxes, etc.)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A21","v":"  Outside Services"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A22","v":"  Supplies (Office & Operating)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A23","v":"  Repairs & Maintenance"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A24","v":"  Advertising"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A25","v":"  Car, Delivery, and Travel"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A26","v":"  Accounting & Legal"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A27","v":"  Rent"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A28","v":"  Telephone"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A29","v":"  Utilities"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A30","v":"  Insurance"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A31","v":"  Taxes (Real Estate, etc.)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A32","v":"  Interest"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A33","v":"  Other Expenses"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"'Year 1'!A34","v":"  Miscellaneous"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["SUBTOTAL",null,null,null,{"$f":"SUM(E18:E34)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"'Year 1'!A36","v":"  Loan Principal Payment"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D36:P36)","v":0}]
[{"$f":"'Year 1'!A37","v":"  Capital Purchases (Specify)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D37:P37)","v":0}]
[{"$f":"'Year 1'!A38","v":"  Other Start-Up Costs"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D38:P38)","v":0}]
[{"$f":"'Year 1'!A39","v":"  Reserve and/or Escrow (Specify)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D39:P39)","v":0}]
[{"$f":"'Year 1'!A40","v":"  Owner's Withdrawal"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D40:P40)","v":0}]
["TOTAL CASH PAID OUT",null,null,null,{"$f":"SUM(E35:E40)","v":0},{"$f":"SUM(F35:F40)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(Q35:Q40)","v":0}]
["CASH POSITION (End of Month)",null,null,null,{"$f":"(E14-E41)","v":0},0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"Notes","index":5,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}