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{"sheet":"Sheet1","index":0,"n_rows":76,"n_cols":9,"rows_kept":76,"cut":false,"hidden":false,"merged":[[59,0,59,2],[67,0,67,2],[5,5,5,6],[12,5,12,6],[18,0,18,2],[25,0,25,2],[34,0,34,2],[47,0,47,2]]}
[]
[]
[]
[]
[]
["FUNDING","Estimated","Actual","Difference"]
["Investor funding",400,600,{"$f":"Sheet1!$B7-Sheet1!$C7","v":-200}]
["Owner 1",null,null,{"$f":"Sheet1!$B8-Sheet1!$C8","v":0}]
["Owner 2",null,null,{"$f":"Sheet1!$B9-Sheet1!$C9","v":0}]
["Other",null,null,{"$f":"Sheet1!$B10-Sheet1!$C10","v":0}]
["Loan funding",null,null,{"$f":"Sheet1!$B11-Sheet1!$C11","v":0}]
["Bank loan",null,null,{"$f":"Sheet1!$B12-Sheet1!$C12","v":0}]
["Non-bank loan",null,null,{"$f":"Sheet1!$B13-Sheet1!$C13","v":0}]
["Other funding",null,null,{"$f":"Sheet1!$B14-Sheet1!$C14","v":0}]
["Grant",null,null,{"$f":"Sheet1!$B15-Sheet1!$C15","v":0}]
["Other",null,null,{"$f":"Sheet1!$B16-Sheet1!$C16","v":0}]
["TOTAL FUNDING",{"$f":"SUM(Sheet1!$B$7:$B$16)","v":400},{"$f":"SUM(Sheet1!$C$7:$C$16)","v":600},{"$f":"SUM(Sheet1!$D$7:$D$16)","v":-200}]
[]
["PRE-OPEN COSTS AT A GLANCE",null,null,null,null,"AVERAGE MONTHLY COSTS","Estimated","Actual","Difference"]
["Administration Costs",{"$f":"SUM(Sheet1!$C$28:$C$31)","v":0},null,null,null,"Advertising ",800,600,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":200}]
["Office Costs",{"$f":"SUM(Sheet1!$C$37:$C$45)","v":0},null,null,null,"Business Insurance",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Marketing Costs",0,"TOTAL",null,null,"Business Vehicle Insurance",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Pre-Opening Labor  Costs",0,{"$f":"SUM(B20:B24)","v":0},null,null,"Employee Salaries and Commissions",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Miscellaneous",0,null,null,null,"Equipment Lease Payments",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
[null,null,null,null,null,"Inventory, raw materials, parts",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["ADMINISTRATION COSTS",null,null,null,null,"Franchise Fee",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["ITEM","DUE BY DATE","AMOUNT","PRICE",null,"Health Insurance",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Licenses and permits",null,null,null,null,"Internet Connection",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Business Insurance",null,null,null,null,"Loan and Credit Card Fees",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Legal fees",null,null,null,null,"Legal/Accounting Fees",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Franchise fee",null,null,null,null,"Merchant Account Fees",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Total",null,null,{"$f":"SUM(D28*C28+D29*C29+D30*C30+D31*C31)","v":0},null,"Miscellaneous Expenses",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
[null,null,null,null,null,"Mortgage Payments",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["OFFICE COSTS",null,null,null,null,"Lease Payment",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["ITEM","DUE BY DATE","AMOUNT","PRICE",null,"Owner Salary",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Security system installation",null,null,null,null,"Payroll taxes ",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Internet setup desposit",null,null,null,null,"Postage/Shipping Costs",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Office furniture",null,null,null,null,"Security System Monthly Payment",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Rent",null,null,null,null,"Supplies",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Installation fees",null,null,null,null,"Telephone",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Inventory",null,null,null,null,"Travel",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Telephone",null,null,null,null,"Public Utilities",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["   Hardware/Software",null,null,null,null,"Website Hosting/Maintenance",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["   Office stationery",null,null,null,null,"Other 1 (specify)",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
["Total",null,null,{"$f":"SUM(D37*C37+D38*C38+D39*C39+D40*C40+D41*C41+D42*C42+D43*C43+D44*C44+D45*C45)","v":0},null,"Other 2 (specify)",null,null,{"$f":"Table29[[#This Row],[Estimated]]-Table29[[#This Row],[Actual]]","v":0}]
[]
["MARKETING COSTS",null,null,null,null,"TOTAL AVERAGE MONTHLY COSTS"]
["ITEM","DUE BY DATE","AMOUNT","PRICE",null,null,{"$f":"SUM(Table29[Estimated])","v":800},{"$f":"SUM(Table29[Actual])","v":600},{"$f":"SUM(Table29[Difference])","v":200}]
["Advertising for opening"]
["Basic Website"]
["Logo design"]
["Flyers and brochures"]
["Business cards"]
["Promotional materials"]
["Yellow Pages"]
["  Internet marketing"]
["Total",null,null,{"$f":"SUM(D50*C50+D51*C51+D52*C52+D53*C53+D54*C54+D55*C55+D56*C56+D57*C57)","v":0}]
[]
["PRE-OPENING LABOR COSTS"]
["ITEM","DUE BY DATE","AMOUNT","PRICE"]
["HR agency fee"]
["Job ad placement fee"]
["Training costs"]
["Other"]
["Total",null,null,{"$f":"SUM(D62*C62+D63*C63+D64*C64+D65*C65)","v":0}]
[]
["MISCELLANEOUS"]
["ITEM","DUE BY DATE","AMOUNT","PRICE"]
["Contingencies Reserve"]
["Decorations"]
["Food and beverages for the opening day"]
["Other"]
["Total",null,null,{"$f":"SUM(D70*C70+D71*C71+D72*C72+D73*C73)","v":0}]
[]
["TOTAL PRE-OPEN COSTS",null,null,{"$f":"SUM(D74+D66+D58+D46+D32)","v":0}]

{"sheet":"Sheet2","index":1,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Sheet3","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}