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{"sheet":"Start","index":0,"n_rows":8,"n_cols":2,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
[null,"ABOUT THIS TEMPLATE"]
[null,"Create a Business Start-up Financial Plan using this template. "]
[null,"Get an overview of a financial plan in Overview worksheet. "]
[null,"Use the Start-up Costs Template and P&L Template worksheets to keep account of Start-up Costs and Profit & Loss. "]
[null,"Start-Up Costs Example and P&L Example worksheets contain sample data in tables."]
[null,"Note: "]
[null,"Additional instructions have been provided in column A in all worksheets. This text has been intentionally hidden. To remove text, select column A, then select DELETE. To unhide text, select column A, then change font color."]
[null,"To learn more about tables, press SHIFT and then F10 within a table, select the TABLE option, and then select ALTERNATIVE TEXT."]

{"sheet":"Overview","index":1,"n_rows":7,"n_cols":2,"rows_kept":7,"cut":false,"hidden":false,"merged":[]}
["This worksheet provides an overview of business financial plan, estimating guidelines, and instructions on how to use the templates to calculate Start-up Costs and Profit or Loss. Title of the worksheet is in cell at right. Other helpful instructions on how to use this worksheet are in cells in this column. Arrow down to get started.","BUSINESS START-UP FINANCIAL PLAN"]
["An overview of business plan is in cell at right.","Creating a financial plan is where all of the business planning comes together. Once you have identified your product, the target market, and target customers, along with pricing, you are ready to begin forecasting costs, sales, and profit. These items along with your assumptions, will help you estimate your sales forecast. The other side of the business will be what expenses you expect to incur. This is important on an ongoing basis to see when you are profitable. It is also important as you start your business, to know what expenses you will need to fund before customer sales or the cash they generate is received. "]
["An overview of Projected Start-Up Costs is in cell at right.","Projected Start-Up Costs: The table in the next tab, Start-Up Costs Template, provides a blank template with some instructions for getting started.  The next tab, Start-Up Costs Example, shows a sample of ongoing and one-time cost items that you might need to open your business. Many businesses are paid on credit over time and don’t have cash coming in immediately. It is important to estimate when cash will begin to flow into the company by making an assumption about how many months of recurring items, in addition to one-time expense, you will have to fund out of savings or an initial investment.  "]
["An overview of Projected Profit and Loss Model is in cell at right.","Projected Profit and Loss Model: In the tab, label P&L Template, you will find a blank template to do Sales Forecasting and a Profit and Loss Model. The next tab, P&L Example, shows a sample of the projections a small business is forecasting for their first 12 months of operations. The top portion of the table in each model shows projected sales and gross profit. This is a good place to begin creating your sales forecast. The next section, below, itemizes the recurring expenses you are projecting for the same months. These should be consistent with the estimated start-up costs you completed in the prior section. At the bottom of this model, you will begin to see when you are becoming profitable and what expense items are the most impactful to your profitability. "]
["Few guidelines are in cell at right.","Keep track of your assumptions that you make for estimating Revenues and Cost of Goods Sold. For businesses that have not begun to operate yet, you should have an understanding of how to estimate these for your product or service.  Some estimating guidelines are below: "]
["Guidelines on estimating Revenues are in cell at right.","Revenues: Begin by determining from your target market (the group of prospective customers, businesses or consumers) how many of these would be targets in the first year. What percentage of these do you expect to close? What is an average transaction for them to purchase your product or service? How many can you do in the first month, the second, and so on? You may want to start with a number in the first month and grow it by a percentage, say 10%.  As an example, if you sell cleaning services to small businesses in  your town and there are 500 businesses that you think need the service. If the average contract is for $250/month, then you need to estimate how many businesses you can sign to a contract in each month for the first year. "]
["Guidelines on estimating Costs of Goods Sold are in cell at right.","Cost of Goods Sold (COGS): This should be calculated for products and some services.  It is the included cost to produce the product.  For instance, if you sell clothing, the COGS would be what price you paid to buy the clothing from a manufacturer.  If you make them yourself, it would be the cost of the materials and labour to make them. For services, it would be the direct labour cost for an hour of billable work.  Everything below Gross Profit on the P&L are fixed or overhead costs for the overall business, such as rent or telephone or even marketing. "]

{"sheet":"Start-Up Costs Template","index":2,"n_rows":10,"n_cols":6,"rows_kept":10,"cut":false,"hidden":false,"merged":[[1,2,1,5]]}
["This worksheet contains a template to calculate Start-up costs and Estimated Start-up Budget. Title of the worksheet is in cell at right. Other helpful instructions on how to use this worksheet are in cells in this column. Arrow down to get started.","START-UP COSTS"]
["Business name is in cell at right and Date in cell C2. Next instruction is in cell A4.","Your Coffee Shop",{"$f":"TODAY()","v":"2018-06-26"}]
[]
["Enter details in Start Up table starting in cell at right to calculate the Estimated Start-up Budget.","COST ITEMS","MONTHS","COST/ MONTH","ONE-TIME COST","TOTAL COST"]
[null,"Advertising/Marketing",null,null,null,{"$f":"(C5*D5)+IF(E5>0,E5,0)","v":0}]
[null,"Employee Salaries",null,null,null,{"$f":"(C6*D6)+IF(E6>0,E6,0)","v":0}]
[null,"Employee Payroll Taxes and Benefits",null,null,null,0]
[null,"Rent/Lease Payments/Utilities",null,null,null,0]
[null,"Postage/Shipping",null,null,null,0]
[null,"ESTIMATED START-UP BUDGET",null,null,null,{"$f":"SUBTOTAL(109,StartUp[TOTAL COST])","v":0}]

{"sheet":"Start-Up Costs Example","index":3,"n_rows":10,"n_cols":6,"rows_kept":10,"cut":false,"hidden":false,"merged":[[1,2,1,5],[2,1,2,5]]}
["This worksheet contains sample data in the template from previous worksheet. Title of the worksheet is in cell at right. Other helpful instructions on how to use this worksheet are in cells in this column. Arrow down to get started.","START-UP COSTS"]
["Business name is in cell at right and Date in cell C2. Next instruction is in cell A4.",{"$f":"'Start-Up Costs Template'!B2","v":"Your Coffee Shop"},{"$f":"TODAY()","v":"2018-06-26"}]
[]
["Cost Items, Months, Cost per Month, and One-time Cost are in Start Up table starting in cell at right. Total Cost and Estimated Start-up Budget are auto calculated.","COST ITEMS","MONTHS","COST/ MONTH","ONE-TIME COST","TOTAL COST"]
[null,"Advertising/Marketing",3,300,2000,{"$f":"(C5*D5)+IF(E5>0,E5,0)","v":2900}]
[null,"Employee Salaries",4,3500,2,{"$f":"(C6*D6)+IF(E6>0,E6,0)","v":14002}]
[null,"Employee Payroll Taxes and Benefits",4,500,2000,4000]
[null,"Rent/Lease Payments/Utilities",4,750,3000,6000]
[null,"Postage/Shipping",1,25,25,50]
[null,"ESTIMATED START-UP BUDGET",null,null,null,{"$f":"SUM(F6:F9)","v":24052}]

{"sheet":"P&L Template","index":4,"n_rows":24,"n_cols":15,"rows_kept":24,"cut":false,"hidden":false,"merged":[[21,1,21,14],[23,1,23,14],[1,2,1,14],[11,1,11,14],[2,1,2,14]]}
["This worksheet contains a template to calculate Total Expenses and Net Income. Title of the worksheet is in cell at right. Other helpful instructions on how to use this worksheet are in cells in this column. Arrow down to get started.","START-UP COSTS"]
["Business name is in cell at right and Date in cell C2. Next instruction is in cell A4.",{"$f":"'Start-Up Costs Template'!B2","v":"Your Coffee Shop"},{"$f":"TODAY()","v":"2018-06-26"}]
[]
["Enter details in Sample Revenue table starting in cell at right to calculate Net Sales, Costs of Goods Sold and Gross Profit. Next instruction is in cell A10.","REVENUE","JAN","FEB","MAR","APR","MAY","JUN","JUL","AUG","SEP","OCT","NOV","DEC","YTD"]
[null,"Estimated Product Sales",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C5:N5)","v":0}]
[null,"Less Sales Returns & Discounts",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C6:N6)","v":0}]
[null,"Service Revenue",0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Other Revenue ",0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Net Sales",{"$f":"SUBTOTAL(109,SampleRevenue[JAN])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[FEB])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[MAR])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[APR])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[MAY])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[JUN])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[JUL])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[AUG])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[SEP])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[OCT])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[NOV])","v":0},{"$f":"SUBTOTAL(109,SampleRevenue[DEC])","v":0},{"$f":"SUM(SampleRevenue[[#Totals],[JAN]:[DEC]])","v":0}]
["Cost of Goods Sold label is in cell at right. Cost of Goods Sold for each month and Year to Date are auto calculated in cells C10 through O10.","Cost of Goods Sold",{"$f":"C5*0.4","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
["Gross Profit label is in cell at right. Gross Profit for each month and Year to Date are auto calculated in cells C11 through O11. Next instruction is in cell A13.","Gross Profit",{"$f":"IFERROR(SampleRevenue[[#Totals],[JAN]]-C10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[FEB]]-D10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[MAR]]-E10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[APR]]-F10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[MAY]]-G10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[JUN]]-H10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[JUL]]-I10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[AUG]]-J10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[SEP]]-K10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[OCT]]-L10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[NOV]]-M10,\"\")","v":0},{"$f":"IFERROR(SampleRevenue[[#Totals],[DEC]]-N10,\"\")","v":0},0]
[]
["Enter details in Sample Expenses table starting in cell at right to calculate Total Expenses, Income Before Taxes and Income Tax Expense. Next instruction is in cell A20.","EXPENSES","JAN","FEB","MAR","APR","MAY","JUN","JUL","AUG","SEP","OCT","NOV","DEC","YTD"]
[null,"Salaries & Wages",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C14:N14)","v":0}]
[null,"Marketing/Advertising",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C15:N15)","v":0}]
[null,"Sales Commissions",0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Rent",0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Other 1",0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Total Expenses",{"$f":"IF(SUM(C14:C18)=0,\"\",SUM(C14:C18))","v":""},"","","","","","","","","","","",{"$f":"SUM(SampleExpenses[[#Totals],[JAN]:[DEC]])","v":0}]
["Income Before Taxes label is in cell at right. Income Before Taxes for each month and Year to Date are auto calculated in cells C20 through O20.","Income Before Taxes",{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[JAN]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[FEB]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[MAR]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[APR]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[MAY]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[JUN]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[JUL]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[AUG]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[SEP]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[OCT]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[NOV]],\"\")","v":""},{"$f":"IFERROR('P&L Template'!$C$11-SampleExpenses[[#Totals],[DEC]],\"\")","v":""},0]
["Income Tax Expense label is in cell at right. Income Tax Expense for each month and Year to Date are auto calculated in cells C21 through O21. Next instruction is in cell A23.","Income Tax Expense",{"$f":"IFERROR(C20*0.15,\" \")","v":" "},{"$f":"IFERROR(D20*0.15,\" \")","v":" "},{"$f":"IFERROR(E20*0.15,\" \")","v":" "}," "," "," "," "," "," "," "," "," ",{"$f":"SUM('P&L Template'!$C$21:$N$21)","v":0}]
[]
["Net Income label is in cell at right. Net Income for each month and Year to Date are auto calculated in cells C23 through O23.","NET INCOME",{"$f":"IFERROR(C20-'P&L Template'!$C$21,\"\")","v":""},{"$f":"IFERROR(D20-'P&L Template'!$D$21,\"\")","v":""},{"$f":"IFERROR(E20-'P&L Template'!$E$21,\"\")","v":""},{"$f":"IFERROR(F20-'P&L Template'!$F$21,\"\")","v":""},{"$f":"IFERROR(G20-'P&L Template'!$G$21,\"\")","v":""},{"$f":"IFERROR(H20-'P&L Template'!$H$21,\"\")","v":""},{"$f":"IFERROR(I20-'P&L Template'!$I$21,\"\")","v":""},{"$f":"IFERROR(J20-'P&L Template'!$J$21,\"\")","v":""},{"$f":"IFERROR(K20-'P&L Template'!$K$21,\"\")","v":""},{"$f":"IFERROR(L20-'P&L Template'!$L$21,\"\")","v":""},{"$f":"IFERROR(M20-'P&L Template'!$M$21,\"\")","v":""},{"$f":"IFERROR(N20-'P&L Template'!$N$21,\"\")","v":""},{"$f":"IFERROR(O20-'P&L Template'!$O$21,\"\")","v":0}]
["Net Income label is in cell at right. Net Income for each month and Year to Date are auto calculated in cells C25 through O25."]

{"sheet":"P&L Example","index":5,"n_rows":22,"n_cols":15,"rows_kept":22,"cut":false,"hidden":false,"merged":[[11,1,11,14],[20,1,20,14],[22,1,22,14],[1,2,1,14],[2,1,2,14]]}
["This worksheet contains sample data in the template from previous worksheet. Title of the worksheet is in cell at right. Other helpful instructions on how to use this worksheet are in cells in this column. Arrow down to get started.","START-UP COSTS"]
["Business name is in cell at right and Date in cell C2. Next instruction is in cell A4.",{"$f":"'Start-Up Costs Template'!B2","v":"Your Coffee Shop"},{"$f":"TODAY()","v":"2018-06-26"}]
[]
["Revenue items with values for each month are in Actual Revenue table starting in cell at right. Net Sales for each month, and Year to Date are auto calculated. Next instruction is in cell A10.","REVENUE","JAN","FEB","MAR","APR","MAY","JUN","JUL","AUG","SEP","OCT","NOV","DEC","YTD"]
[null,"Estimated Product Sales",5000,13000,16000,7000,14500,16400,22500,23125,24549,22000,25000,27349,{"$f":"SUM(C5:N5)","v":216423}]
[null,"Less Sales Returns & Discounts",0,-350,0,-206,-234,0,0,-280,-1200,-1600,0,-2400,{"$f":"SUM(C6:N6)","v":-6270}]
[null,"Service Revenue",0,0,0,0,0,250,350,100,0,0,1245,1360,3305]
[null,"Other Revenue ",0,0,0,0,0,0,0,1500,0,0,0,0,1500]
[null,"Net Sales",{"$f":"SUBTOTAL(109,ActualRevenue[JAN])","v":5000},{"$f":"SUBTOTAL(109,ActualRevenue[FEB])","v":12650},{"$f":"SUBTOTAL(109,ActualRevenue[MAR])","v":16000},{"$f":"SUBTOTAL(109,ActualRevenue[APR])","v":6794},{"$f":"SUBTOTAL(109,ActualRevenue[MAY])","v":14266},{"$f":"SUBTOTAL(109,ActualRevenue[JUN])","v":16650},{"$f":"SUBTOTAL(109,ActualRevenue[JUL])","v":22850},{"$f":"SUBTOTAL(109,ActualRevenue[AUG])","v":24445},{"$f":"SUBTOTAL(109,ActualRevenue[SEP])","v":23349},{"$f":"SUBTOTAL(109,ActualRevenue[OCT])","v":20400},{"$f":"SUBTOTAL(109,ActualRevenue[NOV])","v":26245},{"$f":"SUBTOTAL(109,ActualRevenue[DEC])","v":26309},{"$f":"SUM(ActualRevenue[[#Totals],[JAN]:[DEC]])","v":214958}]
["Cost of Goods Sold label is in cell at right. Cost of Goods Sold for each month and Year to Date are auto calculated in cells C10 through O10.","Cost of Goods Sold",{"$f":"C5*0.4","v":2000},5200,6400,2800,5800,6560,9000,9250,9819.6,8800,10000,10939.6,86569.200000000012]
["Gross Profit label is in cell at right. Gross Profit for each month and Year to Date are auto calculated in cells C11 through O11. Next instruction is in cell A13.","Gross Profit",{"$f":"IFERROR(ActualRevenue[[#Totals],[JAN]]-C10,\"\")","v":3000},{"$f":"IFERROR(ActualRevenue[[#Totals],[FEB]]-D10,\"\")","v":7450},{"$f":"IFERROR(ActualRevenue[[#Totals],[MAR]]-E10,\"\")","v":9600},{"$f":"IFERROR(ActualRevenue[[#Totals],[APR]]-F10,\"\")","v":3994},{"$f":"IFERROR(ActualRevenue[[#Totals],[MAY]]-G10,\"\")","v":8466},{"$f":"IFERROR(ActualRevenue[[#Totals],[JUN]]-H10,\"\")","v":10090},{"$f":"IFERROR(ActualRevenue[[#Totals],[JUL]]-I10,\"\")","v":13850},{"$f":"IFERROR(ActualRevenue[[#Totals],[AUG]]-J10,\"\")","v":15195},{"$f":"IFERROR(ActualRevenue[[#Totals],[SEP]]-K10,\"\")","v":13529.4},{"$f":"IFERROR(ActualRevenue[[#Totals],[OCT]]-L10,\"\")","v":11600},{"$f":"IFERROR(ActualRevenue[[#Totals],[NOV]]-M10,\"\")","v":16245},{"$f":"IFERROR(ActualRevenue[[#Totals],[DEC]]-N10,\"\")","v":15369.4},128388.79999999999]
[]
["Expenses items with values for each month are in Actual Expenses table starting in cell at right. Year to Date, and Total Expenses are auto calculated. Next instruction is in cell A19.","EXPENSES","JAN","FEB","MAR","APR","MAY","JUN","JUL","AUG","SEP","OCT","NOV","DEC","YTD"]
[null,"Salaries & Wages",2500,2500,3500,5000,5000,5000,8000,9000,9000,9000,9000,9000,{"$f":"SUM(C14:N14)","v":76500}]
[null,"Marketing/Advertising",400,450,450,450,900,900,900,900,900,900,1200,1200,{"$f":"SUM(C15:N15)","v":9550}]
[null,"Sales Commissions",250,650,800,350,725,820,1125,1156.25,1227.45,1100,1250,1367.45,10821.150000000001]
[null,"Rent",1250,1250,1250,1250,1250,1250,1250,1250,1250,1250,1250,1250,15000]
[null,"Total Expenses",{"$f":"IF(SUM(C14:C17)=0,\"\",SUM(C14:C17))","v":4400},4850,6000,7050,7875,7970,11275,12306.25,12377.45,12250,12700,12817.45,{"$f":"SUM(ActualExpenses[[#Totals],[JAN]:[DEC]])","v":111871.15}]
["Income Before Taxes label is in cell at right. Income Before Taxes for each month and Year to Date are auto calculated in cells C19 through O19.","Income Before Taxes",{"$f":"IFERROR('P&L Example'!$C$11-ActualExpenses[[#Totals],[JAN]],\"\")","v":-1400},{"$f":"IFERROR('P&L Example'!$D$11-ActualExpenses[[#Totals],[FEB]],\"\")","v":2600},{"$f":"IFERROR('P&L Example'!$E$11-ActualExpenses[[#Totals],[MAR]],\"\")","v":3600},{"$f":"IFERROR('P&L Example'!$F$11-ActualExpenses[[#Totals],[APR]],\"\")","v":-3056},{"$f":"IFERROR('P&L Example'!$G$11-ActualExpenses[[#Totals],[MAY]],\"\")","v":591},{"$f":"IFERROR('P&L Example'!$H$11-ActualExpenses[[#Totals],[JUN]],\"\")","v":2120},{"$f":"IFERROR('P&L Example'!$I$11-ActualExpenses[[#Totals],[JUL]],\"\")","v":2575},{"$f":"IFERROR('P&L Example'!$J$11-ActualExpenses[[#Totals],[AUG]],\"\")","v":2888.75},{"$f":"IFERROR('P&L Example'!$K$11-ActualExpenses[[#Totals],[SEP]],\"\")","v":1151.9499999999989},{"$f":"IFERROR('P&L Example'!$L$11-ActualExpenses[[#Totals],[OCT]],\"\")","v":-650},{"$f":"IFERROR('P&L Example'!$M$11-ActualExpenses[[#Totals],[NOV]],\"\")","v":3545},{"$f":"IFERROR('P&L Example'!$N$11-ActualExpenses[[#Totals],[DEC]],\"\")","v":2551.9499999999989},{"$f":"SUM(C19:N19)","v":16517.649999999998}]
["Income Tax Expense label is in cell at right. Income Tax Expense for each month and Year to Date are auto calculated in cells C20 through O20. Next instruction is in cell A22.","Income Tax Expense",{"$f":"C19*0.15","v":-210},390,{"$f":"E19*0.15","v":540},{"$f":"F19*0.15","v":-458.4},{"$f":"G19*0.15","v":88.649999999999991},{"$f":"H19*0.15","v":318},{"$f":"I19*0.15","v":386.25},{"$f":"J19*0.15","v":433.3125},{"$f":"K19*0.15","v":172.79249999999982},{"$f":"L19*0.15","v":-97.5},{"$f":"M19*0.15","v":531.75},{"$f":"N19*0.15","v":382.79249999999985},{"$f":"SUM('P&L Example'!$C$20:$N$20)","v":2477.6474999999996}]
[]
["Net Income label is in cell at right. Net Income for each month and Year to Date are auto calculated in cells C22 through O22.","NET INCOME",{"$f":"IFERROR(C19-'P&L Example'!$C$20,\" \")","v":-1190},{"$f":"IFERROR(D19-'P&L Example'!$D$20,\" \")","v":2210},{"$f":"IFERROR(E19-'P&L Example'!$E$20,\"\")","v":3060},{"$f":"IFERROR(F19-'P&L Example'!$F$20,\"\")","v":-2597.6},{"$f":"IFERROR(G19-'P&L Example'!$G$20,\"\")","v":502.35},{"$f":"IFERROR(H19-'P&L Example'!$H$20,\"\")","v":1802},{"$f":"IFERROR(I19-'P&L Example'!$I$20,\"\")","v":2188.75},{"$f":"IFERROR(J19-'P&L Example'!$J$20,\"\")","v":2455.4375},{"$f":"IFERROR(K19-'P&L Example'!$K$20,\"\")","v":979.15749999999912},{"$f":"IFERROR(L19-'P&L Example'!$L$20,\"\")","v":-552.5},{"$f":"IFERROR(M19-'P&L Example'!$M$20,\"\")","v":3013.25},{"$f":"IFERROR(N19-'P&L Example'!$N$20,\"\")","v":2169.1574999999989},{"$f":"IFERROR(O19-'P&L Example'!$O$20,\"\")","v":14040.002499999999}]