{"text_format":"1","workbook":"xlsx","n_sheets":9,"sheets":["Analysis","AI Spreads","RiskNotching","Face Page Input","AI Prompt","Sheet1","Ranges","Wording","FP Dropdowns & OTher"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":1,"defined_names":8,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Analysis","index":0,"n_rows":173,"n_cols":10,"rows_kept":173,"cut":false,"hidden":false,"merged":[]}
["Rikkel Corp",null,null,null,null,"Target Period",{"$f":"C3","v":"2024-12-31"}]
["Password: risk",null,null,null,null,"In Thousands?","Yes"]
[null,"2023-12-31","2024-12-31","2025-03-31",null,null,null,"Override"]
["Revenue",99228,102503,22089,null,"Revenue is (Satisfactory)",{"$f":"IF(G2=\"No\",IF(H4=\"\",_xlfn.IFS(Analysis!C4/1000000>Ranges!C2,Wording!A2,AND(Analysis!C4/1000000<=Ranges!C2,Analysis!C4/1000000>=Ranges!C4),Wording!A3,Analysis!C4/1000000<Ranges!C4,Wording!A4),H4),IF(H4=\"\",_xlfn.IFS(Analysis!C4/1000>Ranges!C2,Wording!A2,AND(Analysis!C4/1000<=Ranges!C2,Analysis!C4/1000>=Ranges!C4),Wording!A3,Analysis!C4/1000<Ranges!C4,Wording!A4),H4))","v":"satisfactory"},null,null,"Financial Analysis"]
["Net Operating Profit",4242,2723,724,null,"Net Revenue (increasing)",{"$f":"IF(H5=\"\",IF((C4/B4)-1<0,Wording!B3,Wording!B2),H5)","v":"increasing "},null,null,"Revenue and Profitability"]
["Net Income",2461,1510,548,null,"Revenue Change % ",{"$f":"IF(H6=\"\",ABS((C4/B4)-1),H6)","v":3.3004797033095556E-2},null,null,{"$f":"\"•    Revenue is \" & G4 & \" with revenues \" & G5 & \" \" & ROUND((G6*100),1) & \"% in \" & G7 & \" to $\" & ROUND(G8,1) & \"MM.\"","v":"•    Revenue is satisfactory with revenues increasing  3.3% in 2024 to $102.5MM."}]
["Cash",1395,157,308,null,"Target Period",{"$f":"IF(H7=\"\",YEAR(G1),H7)","v":2024},null,null,{"$f":"\"•    Net operating profit of \"&IF(G10<0,\"-$\"&ROUND(ABS(G10),1) &\"MM with \"& G11 &\" operating margin of \"&ROUND((G12*100),1)&\"%.\",\"$\"&ROUND(G10,1) &\"MM with \"&G11&\" operating margin of \"&ROUND((G12*100),1)&\"%.\")","v":"•    Net operating profit of $2.7MM with improved operating margin of 2.7%."}]
["Time Deposits",null,null,null,null,"Revenue for Target Period",{"$f":"IF(H8=\"\",IF(G2=\"No\",C4/1000000,C4/1000),H8)","v":102.503},null,null,{"$f":"\"•    Profitability is \" & G14 & \" as evidenced by their \" & G15 & \" net margin of \" & ROUND(G16*100,1) & \"% with \" & IF(G18<0,\"-$\" & ROUND(ABS(G18),1), \"$\" & ROUND(G18,1)) & \"MM in \" & G19 & \".\"","v":"•    Profitability is sufficient as evidenced by their contracting net margin of 1.5% with $1.5MM in net income."}]
["Marketable Securities"]
["Restricted Liq. Assets (Manual)",null,null,null,null,"Net Operating Profit X",{"$f":"IF(H10=\"\",IF(G2=\"No\",C5/1000000,C5/1000),H10)","v":2.7229999999999999},null,null,"Liquidity and Cash Flow"]
["Total Liquid Assets Avaialbe",{"$f":"SUM(B7:B9)-B10","v":1395},{"$f":"SUM(C7:C9)-C10","v":157},308,null,"Net Operating Profit is (Improving)",{"$f":"IF(H11=\"\",IF(C5/B5>0,Wording!D2,Wording!D3),H11)","v":"improved"},null,null,{"$f":"\"•    Liquidity is \" & G20 & \" as evidenced by their quick ratio of \" & ROUND(G21,2) & \"x and current ratio of \" & ROUND(G22,2) & \"x with $\" & ROUND(G23,1) & \"MM in cash.\"","v":"•    Liquidity is sufficient as evidenced by their quick ratio of 0.11x and current ratio of 1.26x with $0.2MM in cash."}]
["Quick Ratio",0.16011759046827659,0.10915645695460199,0.14390601297178701,null,"Change in Net Operting Margin",{"$f":"IF(H12=\"\",C5/C4,H12)","v":2.6565076144112854E-2},null,null,{"$f":"\"•    Working Capital is \" & IF(G25<0,\"-$\" & ROUND(ABS(G25),1), \"$\" & ROUND(G25,1)) & \"MM showing \" &G27 & \" coverage of current liabilities.\"","v":"•    Working Capital is $3.4MM showing sufficient coverage of current liabilities."}]
["Current Ratio",1.2185163443829641,1.2636475517363559,1.316646465133515,null,null,null,null,null,{"$f":"\"•    The company has \" & G29 & \" cashflow with \" & IF(G30 <0,\"-$\" & ROUND(ABS(G30),1), \"$\" & ROUND(G30,1)) & \"MM in EBITDA and net \"  & G31 & \" in cash of \" & IF(G32<0,\"-$\" & ROUND(ABS(G32),1), \"$\" & ROUND(G32,1)) & \"MM YOY.\"","v":"•    The company has satisfactory cashflow with $2.8MM in EBITDA and net decrease in cash of -$1.2MM YOY."}]
["Working Capital",2708.86,3411.57,3861.38,null,"Profitability is (Satisfatory)",{"$f":"IF(H14=\"\",_xlfn.IFS(C6/C4>Ranges!C6,Wording!F2,AND(C6/C4<=Ranges!C6,C6/C4>=Ranges!C8),Wording!F3,C6/C4<Ranges!C8,Wording!F4),)","v":"sufficient"}]
["EBITDA",4242,2750,751,null,"as evidenced by (Improving)",{"$f":"IF(H15=\"\",IF(C6/C4>B6/B4,Wording!G2,Wording!G3),H15)","v":"contracting"},null,null,"Solvency and Leverage"]
["Long Term Debt",null,null,null,null,"Net Profit Margin %",{"$f":"IF(H16=\"\",C6/C4,H16)","v":1.4731276157770992E-2},null,null,{"$f":"\"•    With Debt/TNW of \" & ROUND(G33,2) & \"x and Debt/EBITDA of \" & ROUND(G34,2) & \"x, the company \" & G35 & \".\"","v":"•    With Debt/TNW of 1.6x and Debt/EBITDA of 2.1x, the company is sufficiently solvent."}]
["Govt Remittance Payable - LTP",null,null,null,null,null,null,null,null,{"$f":"\"•    \" & IF(G37 <0,\"-$\" & ROUND(ABS(G37),1), \"$\" & ROUND(G37,1)) & \"MM CPLTD + \" & IF(G38 <0,\"-$\" & ROUND(ABS(G38),1), \"$\" & ROUND(G38,1)) & \"MM Interest with long-term liabilities totaling \" & IF(G39 <0,\"-$\" & ROUND(ABS(G39),1), \"$\" & ROUND(G39,1)) & \"MM with a DSCR of \" & ROUND(G40,2) & \"x and FCCR of \" & ROUND(G41,2) & \"x shows \" & G42 & \" coverage of debt payment obligations.\"","v":"•    $0MM CPLTD + $1.2MM Interest with long-term liabilities totaling $0MM with a DSCR of 2.28x and FCCR of 2.28x shows satisfactory coverage of debt payment obligations."}]
["LT Capital Lease Obligations",null,null,null,null,"Net Profit of X",{"$f":"IF(H18=\"\",IF(G2=\"No\",C6/1000000,C6/1000),H18)","v":1.51},null,null,{"$f":"\"•    Tangible Net Worth is \" & IF(G44 <0,\"-$\" & ROUND(ABS(G44),1), \"$\" & ROUND(G44,1))& \"MM (\" & ROUND(G45*100,1) & \"% of total assets)\"","v":"•    Tangible Net Worth is $3.6MM (21.8% of total assets)"}]
["Finance Leases - LT",null,null,null,null,"in (net loss)",{"$f":"IF(H19=\"\",IF(C6<0,Wording!H3,Wording!H2),H19)","v":"net income"}]
["Operating Leases - LT",null,null,null,null,"Liquidity is (satisfactory)",{"$f":"IF(H20=\"\",_xlfn.IFS(C13>Ranges!C10,Wording!A7,AND(C13<=Ranges!C10,C13>=Ranges!C12),Wording!A8,C13<Ranges!C12,Wording!A9),H20)","v":"sufficient"}]
["Loans from Officers/Stkhldrs - LTP",null,null,null,null,"Quick Ratio",{"$f":"IF(H21=\"\",C12,H21)","v":0.10915645695460199}]
["Loans from Related Co - LTP",null,null,null,null,"Current Ratio",{"$f":"IF(H2=\"\",C13,H22)","v":1.2636475517363559}]
["Bank Line of Credit",4997,4844,4470,null,"X amount in Cash",{"$f":"IF(H23=\"\",IF(G2=\"No\",(C11)/1000000,(C11)/1000),H23)","v":0.157}]
["Credit Card Payable",137,428,441]
["Short Term Notes Payable",null,500,null,null,"Working capital is X",{"$f":"IF(H25=\"\",IF(G2=\"No\",(C14)/1000000,(C14)/1000),H25)","v":3.4115700000000002}]
["CPLTD"]
["Govt Remittance Payable - CP",null,null,null,null,"this shows (sufficent)",{"$f":"IF(H27=\"\",_xlfn.IFS(C13>Ranges!C10,Wording!A7,AND(C13<=Ranges!C10,C13>=Ranges!C12),Wording!A8,C13<Ranges!C12,Wording!A9),H27)","v":"sufficient"}]
["Credit Card Payables"]
["Finance Leases - CP",null,null,null,null,"Cash flow is (Sufficient)",{"$f":"G42","v":"satisfactory"}]
["Operating Leases - CP",null,null,null,null,"Cash flow of X in EBITDA",{"$f":"IF(H30=\"\",IF(G2=\"No\",C15/1000000,C15/1000),H30)","v":2.75}]
["Total Debt",{"$f":"SUM(B16:B30)","v":5134},{"$f":"SUM(C16:C30)","v":5772},{"$f":"SUM(D16:D30)","v":4911},null,"Net (increase) ",{"$f":"IF(H31=\"\",IF(C7>B7,Wording!G7,Wording!G8),H31)","v":"decrease"}]
["Long Term Liabiliites (Debt)",{"$f":"SUM(B16:B22)","v":0},{"$f":"SUM(C16:C22)","v":0},{"$f":"SUM(D16:D22)","v":0},null,"Change in Cash $X YOY",{"$f":"IF(H32=\"\",IF(G2=\"No\",(C11-B11)/1000000,(C11-B11)/1000),H32)","v":-1.238}]
["Tangible Net Worth",2926,3602,4025,null,"Debt/TNW of ___",{"$f":"IF(H33=\"\",(C31-C30-C20)/C33,H33)","v":1.6024430871737922}]
["Interest Expense (-)",1775,1207,170,null,"Debt/EBITDA of ___",{"$f":"IF(H34=\"\",(C31-C30-C20)/C15,H34)","v":2.0989090909090908}]
["Total Assets",15322,16542,16219,null,"Has (satisfactory Solvencey)",{"$f":"IF(G33<0,Wording!A14,IF(H35=\"\",_xlfn.IFS(G33>Ranges!C20,Wording!A14,AND(G33<=Ranges!C20,G33>=Ranges!C18),Wording!A13,G33<Ranges!C18,Wording!A12),H35))","v":"is sufficiently solvent"}]
[]
["Other Risk Notching Accts",null,null,null,null,"CPLTD (current period)",{"$f":"IF(H37=\"\",IF(G2=\"No\",(C26+C29)/1000000,(C26+C29)/1000),H37)","v":0}]
["EBIT  ",4242,2723,724,null,"Interest Expense",{"$f":"IF(H38=\"\",IF(G2=\"No\",(C34)/1000000,(C34)/1000),H38)","v":1.2070000000000001}]
["Finished Goods",11941,13015,12357,null,"Long-Term Liabilities ",{"$f":"IF(H39=\"\",IF(G2=\"No\",(C32)/1000000,(C32)/1000),H39)","v":0}]
["Total Equity",2926,3575,4025,null,"DSCR",{"$f":"IF(H40=\"\",C15/(C34+C26+C29),H40)","v":2.2783761391880697}]
["EBDA",2461,1536,575,null,"FCCR",{"$f":"IF(H41=\"\",C15/(C34+C26+C29+C30),H41)","v":2.2783761391880697}]
["Gain/Loss on Asset Sale",null,null,null,null,"Shows (Sufficent)",{"$f":"IF(H42=\"\",_xlfn.IFS(G40>Ranges!C22,Wording!D12,AND(G40<=Ranges!C22,G40>=Ranges!C24),Wording!D13,G40<Ranges!C24,Wording!D14),H42)","v":"satisfactory"}]
["Interest Income"]
["Retained Earnings",2926,3575,4024,null,"TNW",{"$f":"IF(H44=\"\",IF(G2=\"No\",(C33)/1000000,(C33)/1000),H44)","v":3.6019999999999999}]
[null,null,null,null,null,"TNW/Total Assets",{"$f":"IF(H45=\"\",C33/C35,H45)","v":0.21774876073026236}]
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[null,13416854]

{"sheet":"AI Spreads","index":1,"n_rows":215,"n_cols":11,"rows_kept":215,"cut":false,"hidden":false,"merged":[]}
["mapped to:","Account Name",2024,"Mar-2025 YTD",null,null,null,null,{"$f":"C1","v":2024},{"$f":"D1","v":"Mar-2025 YTD"},{"$f":"[1]Mapping!L1","v":0}]
["Income Statement",null,null,null,null,null,null,"Income Statement"]
["Sales","Revenue - Services",0,26765198,null,null,null,"Revenue",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A3,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A3,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A3,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Sales","41007-Auction",553523,0,null,null,null,"Sales",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A4,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A4,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A4,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Sales","41100-Investment Sales",92845218,0,null,null,null,"Returns & Allowances (-)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A5,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A5,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A5,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Sales","41105-Financing Fees",4053413,0,null,null,null,"Discounts (-)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A6,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A6,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A6,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Sales","41200 - Leasing",9241688,0,null,null,null,"Net Revenue",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A7,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A7,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A7,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Sales","41700-Referral Fees",579740,0,null,null,null,"Direct Costs",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A8,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A8,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A8,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Sales","41800-BOR Fees",83788,0,null,null,null,"COGS",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A9,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A9,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A9,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
[null,"Total Revenue - Services",107357369,0,null,null,null,"COGS - Depreciation",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A10,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A10,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A10,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["COGS","Cost of Services",0,15676248,null,null,null,"Total Direct Costs",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A11,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A11,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A11,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["COGS","51000-Financing",2094510,0,null,null,null,"Gross Profit",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A12,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A12,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A12,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["COGS","51007-Auction",278818,0,null,null,null,"Operating Expenses",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A13,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A13,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A13,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["COGS","51100-Investment Sales",53914559,0,null,null,null,"General & Admin Expense",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A14,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A14,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A14,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["COGS","51200-Leasing",5252465,0,null,null,null,"Bad Debt Expense",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A15,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A15,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A15,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["COGS","51350-Other",280800,0,null,null,null,"Advertising /Selling Expense",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A16,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A16,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A16,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["COGS","51500-Other Commissions Paid Out",831883,0,null,null,null,"Payroll / Wages / Salary",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A17,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A17,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A17,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["COGS","51600-BOR",165933,0,null,null,null,"Officer Compensation",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A18,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A18,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A18,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["COGS","52000-Referrals Paid Out",1739526,0,null,null,null,"Rent / Occupancy / Lease Expense",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A19,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A19,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A19,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
[null,"Total Cost of Services",64558495,0,null,null,null,"Post-Retirement Benefits / Employee Benefits",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A20,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A20,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A20,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
[null,"Gross Profit",42798874,11088950,null,null,null,"Commissions / Bonuses",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A21,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A21,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A21,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","Operating Expenses",0,11989870,null,null,null,"Travel and Entertainment Expense",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A22,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A22,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A22,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Officer Compensation","61101-Officers' Compensation",1017769,0,null,null,null,"Taxes",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A23,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A23,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A23,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Payroll / Wages / Salary","61102 Bonuses",943063,0,null,null,null,"Professional Fees",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A24,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A24,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A24,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Payroll / Wages / Salary","61103-Regular Wages & Salaries",12843929,0,null,null,null,"Asset Impairment",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A25,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A25,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A25,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Payroll / Wages / Salary","61105-Vacation Expense",392039,0,null,null,null,"Insurance Expense",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A26,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A26,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A26,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Post-Retirement Benefits / Employee Benefits","61210 Benefits",995572,0,null,null,null,"Research & Development",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A27,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A27,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A27,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Payroll / Wages / Salary","61230-Payroll Taxes",1330200,0,null,null,null,"Depreciation",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A28,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A28,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A28,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Professional Fees","61235-PEO Service Fees",286870,0,null,null,null,"Amortization",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A29,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A29,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A29,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Payroll / Wages / Salary","61236-Workers Comp",72354,0,null,null,null,"Total Operating Expenses",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A30,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A30,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A30,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Post-Retirement Benefits / Employee Benefits","61240-Other - Benefits/Processing",886,0,null,null,null,"Net Operating Profit",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A31,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A31,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A31,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Post-Retirement Benefits / Employee Benefits","61250-401k Match",415679,0,null,null,null,"Other Income / Expenses",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A32,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A32,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A32,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","61400-Reimbursements",-263878,0,null,null,null,"Interest Expense (-)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A33,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A33,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A33,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","61500-Relocation Fees",17516,0,null,null,null,"Interest Income",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A34,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A34,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A34,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","61550-Other",12481,0,null,null,null,"Other Income",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A35,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A35,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A35,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","61553 Severance Payments.",45497,0,null,null,null,"Other Expense (-)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A36,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A36,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A36,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
[null,"Payroll Expenses",18109977,0,null,null,null,"Non-Cash Income",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A37,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A37,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A37,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Bad Debt Expense","61000-Bad Debt Expense",1178945,0,null,null,null,"Non-Cash Expense (-)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A38,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A38,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A38,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Rent / Occupancy / Lease Expense","63100-Rent",5212941,0,null,null,null,"Gain/(Loss) on Asset Sale",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A39,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A39,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A39,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63101 - Storage",5546,0,null,null,null,"Unrealized Gain/(Loss)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A40,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A40,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A40,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63102 - Office Supplies",47499,0,null,null,null,"Transaction Costs",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A41,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A41,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A41,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63103-Operating Expense",586763,0,null,null,null,"Total Other Income / Expenses",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A42,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A42,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A42,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63104-Parking",285250,0,null,null,null,"Income Before Tax",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A43,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A43,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A43,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63105 Office Expense",166618,0,null,null,null,"Current Income Tax",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A44,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A44,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A44,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Taxes","63106 -Real Estate Taxes",81830,0,null,null,null,"Income Tax Credit (+)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A45,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A45,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A45,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63204 -Electricity",18390,0,null,null,null,"Extraordinary Gain (Loss)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A46,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A46,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A46,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63515 -Furniture & Fixtures",22974,0,null,null,null,"After Tax Income",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A47,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A47,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A47,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Taxes","63540-Property Taxes",16363,0,null,null,null,"After Tax Expense (-)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A48,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A48,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A48,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63520 Rental - Coffee/Water",19577,0,null,null,null,"After Tax Non-Cash Expense",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A49,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A49,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A49,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","63360-Staff Meals",25824,0,null,null,null,"Net Income",{"$f":"SUM(I4:I6)-I9-I10-SUM(I13:I29)+SUM(I33:I46)-I44*2","v":{"$error":"#VALUE!"}},{"$f":"SUM(J4:J6)-J9-J10-SUM(J13:J29)+SUM(J33:J46)-J44*2","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"}]
["General & Admin Expense","63200-Utilities",13033,0,null,null,null,"EBIT",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A51,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A51,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A51,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63530-Repair/Maintenance",11284,0,null,null,null,"EBDA",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A52,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A52,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A52,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","61610-Booth Expenses",595231,0,null,null,null,"EBITDAR",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A53,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A53,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A53,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","61620-Meals & Entertainment",9203,0,null,null,null,"EBITDA",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A54,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A54,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A54,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","61630-Registration Fees",100348,0,null,null,null,"EBITDA Adjustments",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A55,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A55,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A55,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","61640-Sponsorship Fees",2441,0,null,null,null,"Adjusted EBITDA",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A56,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A56,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A56,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","61650-Travel & Lodging",64577,0,null,null,null,"Balance Sheet",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A57,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A57,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A57,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","61670-Other",4133,0,null,null,null,"Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A58,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A58,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A58,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62000- Business Development",123170,0,null,null,null,"Current Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A59,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A59,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A59,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","62200 Entertainment",85691,0,null,null,null,"Cash",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A60,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A60,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A60,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","62300-Meals",19908,0,null,null,null,"Time Deposits",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A61,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A61,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A61,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62400- Gifts",3630,0,null,null,null,"Marketable Securities",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A62,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A62,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A62,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62500 Other",335,0,null,null,null,"Accts/Notes Rec-Trade",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A63,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A63,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A63,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62520-Client Events",34605,0,null,null,null,"Bad Debt Reserve",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A64,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A64,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A64,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","62600-Travel & Lodging",22786,0,null,null,null,"Loans to Related Co - CP",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A65,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A65,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A65,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","68171-Internal Company Events",533,0,null,null,null,"Current Assets - Taxes",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A66,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A66,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A66,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","68172-Internal Events - Meals",127959,0,null,null,null,"Inventory",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A67,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A67,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A67,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","68173-Internal Events - Entertainment",193842,0,null,null,null,"Finished Goods",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A68,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A68,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A68,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","68174-Internal Events - Travel & Lodging",736640,0,null,null,null,"Work in Process",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A69,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A69,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A69,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","68175-Internal Events - Other",34746,0,null,null,null,"Other Inventory",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A70,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A70,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A70,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62701 - Digital",508,0,null,null,null,"Total Inventory",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A71,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A71,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A71,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62703-Brand",46439,0,null,null,null,"Operating Current Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A72,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A72,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A72,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62704-PR",45680,0,null,null,null,"Prepaids/Deferreds - CP",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A73,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A73,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A73,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62707-Mail",72786,0,null,null,null,"Costs in Excess of Billings",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A74,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A74,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A74,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62708 - Printing",371404,0,null,null,null,"Non-Op Current Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A75,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A75,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A75,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62709 - Signs",279802,0,null,null,null,"Total Current Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A76,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A76,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A76,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62710-Photography",17085,0,null,null,null,"Non-Current Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A77,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A77,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A77,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62711 Publication",8478,0,null,null,null,"Fixed Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A78,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A78,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A78,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Advertising /Selling Expense","62740-Marketing Reimbursements",-69450,0,null,null,null,"Land",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A79,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A79,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A79,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","62801 - Data",3278722,0,null,null,null,"Construction in Progress",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A80,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A80,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A80,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","62802-Software",27745,0,null,null,null,"Buildings & Improvements",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A81,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A81,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A81,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Professional Fees","62803-Consulting",6750,0,null,null,null,"Machinery & Equipment",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A82,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A82,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A82,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","62804-Photography Reimbursements",70978,0,null,null,null,"Furniture & Fixtures",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A83,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A83,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A83,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","62805 - Postage & Delivery",37508,0,null,null,null,"Leasehold Improvements",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A84,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A84,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A84,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","62807-ML Expenses",155045,0,null,null,null,"Transportation Equipment",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A85,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A85,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A85,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","62808 - Researchers",65783,0,null,null,null,"Finance Leases",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A86,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A86,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A86,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","68110-Business Awards",62082,0,null,null,null,"Operating Leases",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A87,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A87,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A87,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","62800-Sales Services - Other",1203,0,null,null,null,"Accum Deprec & Impairment (-)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A88,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A88,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A88,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63201-Cable",17157,0,null,null,null,"Net Fixed Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A89,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A89,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A89,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63202-Internet",150444,0,null,null,null,"Accts/Notes Rec-Long Term",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A90,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A90,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A90,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63203 -Telephone",288878,0,null,null,null,"Accts/Notes Rec-Offcr/Stkh",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A91,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A91,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A91,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","63350 - Security",88744,0,null,null,null,"Cash Value Life Insurance",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A92,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A92,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A92,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","64250-Equipment Rental",145281,0,null,null,null,"Investment in Subsidiaries",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A93,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A93,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A93,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Professional Fees","64300-IT Services",43816,0,null,null,null,"Loans to Related Co - LTP",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A94,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A94,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A94,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","64800-Other - Communication/Technolog",623561,0,null,null,null,"Restricted Cash",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A95,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A95,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A95,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","62705-Software & Data - Marketing",123842,0,null,null,null,"Other Investments",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A96,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A96,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A96,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","64500-Software Expenses",1362503,0,null,null,null,"Prepaids/Deferreds - LTP",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A97,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A97,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A97,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","64400- Website Expenses",9744,0,null,null,null,"Operating Non-Cur Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A98,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A98,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A98,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","68500-Travel & Lodging",27028,0,null,null,null,"Non Current Assets - Taxes",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A99,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A99,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A99,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","68501-Air",132719,0,null,null,null,"Non-Op Non-Cur Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A100,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A100,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A100,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","68502 - Lodging",314283,0,null,null,null,"Intangibles - Goodwill",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A101,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A101,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A101,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","68503-Transportation",81703,0,null,null,null,"Intangibles - Other",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A102,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A102,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A102,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","68504-M&E",145648,0,null,null,null,"Accum Amort & Impairment(-)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A103,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A103,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A103,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Insurance Expense","69000-Insurance",1132,0,null,null,null,"Total Non-Current Assets",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A104,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A104,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A104,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Insurance Expense","69150-Cyber",39024,0,null,null,null,"Total Assets",{"$f":"SUM(I78:I103)+SUM(I60:I75)","v":{"$error":"#VALUE!"}},{"$f":"SUM(J78:J103)+SUM(J60:J75)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"}]
["Insurance Expense","69200 -E&O",190758,0,null,null,null,"Liabilities",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A106,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A106,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A106,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Insurance Expense","69300-D&O",37666,0,null,null,null,"Current Liabilities",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A107,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A107,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A107,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Insurance Expense","69400-Property/Liability",48547,0,null,null,null,"Overdrafts",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A108,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A108,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A108,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Professional Fees","69510-Accounting",238180,0,null,null,null,"Bank Line of Credit",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A109,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A109,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A109,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Professional Fees","69520 - Legal",1696998,0,null,null,null,"Credit Card Payable",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A110,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A110,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A110,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Professional Fees","69521- Legal Reimbursements",-1503742,0,null,null,null,"Short Term Notes Payable",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A111,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A111,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A111,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Professional Fees","69522-Corporate Legal",289490,0,null,null,null,"CPLTD",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A112,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A112,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A112,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Professional Fees","69525-Consulting",10340,0,null,null,null,"Govt Remittance Payable - CP",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A113,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A113,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A113,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Professional Fees","69530-Other Professional Services",30237,0,null,null,null,"Credit Card Payables",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A114,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A114,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A114,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","68100-Bank Service Charges",45482,0,null,null,null,"Long Term Debt - Capital Leases (CP)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A115,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A115,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A115,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","68120-Charitable Donations",5520,0,null,null,null,"Finance Leases - CP",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A116,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A116,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A116,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","68135-Dues & Subscriptions",30736,0,null,null,null,"Operating Leases - CP",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A117,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A117,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A117,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","68160-Licenses & Permits",81414,0,null,null,null,"Accounts Payable - Trade",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A118,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A118,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A118,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","61554-Recruiting",435553,0,null,null,null,"Accrued Personnel Payable",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A119,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A119,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A119,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Travel and Entertainment Expense","61560-Recruiting - Travel",64203,0,null,null,null,"Other Accruals",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A120,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A120,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A120,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","61570-Recruiting - Senior Recruiting",5030,0,null,null,null,"Current Taxes Payable",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A121,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A121,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A121,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["General & Admin Expense","99999-Suspense Account",4674,0,null,null,null,"Operating Current Liabilities",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A122,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A122,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A122,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
[null,"Total Operating Expenses",19637757,0,null,null,null,"Non-Op Current Liabs",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A123,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A123,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A123,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Depreciation","Depreciation and Amortization Expense",0,492455,null,null,null,"Total Current Liabilities",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A124,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A124,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A124,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Depreciation","72000 - Depreciation",1362127,0,null,null,null,"Non-Current Liabilities",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A125,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A125,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A125,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Amortization","71000 - Amortization Expense",453890,0,null,null,null,"Long Term Debt",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A126,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A126,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A126,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
[null,"Total Depreciation and Amortization Expense",1816016,0,null,null,null,"Govt Remittance Payable - LTP",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A127,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A127,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A127,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Other Income","Other Income (Expense)",0,91628,null,null,null,"Billings in Excess of Costs",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A128,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A128,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A128,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Other Income","82000-Other Income",8478,0,null,null,null,"LT Capital Lease Obligations",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A129,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A129,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A129,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Interest Income","83000-Interest Income",751382,0,null,null,null,"Finance Leases - LT",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A130,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A130,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A130,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Other Income","86000-Investment Income - IRR",324237,0,null,null,null,"Operating Leases - LT",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A131,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A131,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A131,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Interest Expense (-)","70000-Interest Expense",-73655,0,null,null,null,"Sub Debt",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A132,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A132,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A132,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Other Expense (-)","91000-Penalties",-3585,0,null,null,null,"Loans from Officers/Stkhldrs - LTP",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A133,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A133,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A133,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Current Income Tax","92000-Federal Income Tax",745000,0,null,null,null,"Loans from Related Co - LTP",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A134,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A134,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A134,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Current Income Tax","93000-State Income Tax",305170,0,null,null,null,"Deferred Revenue",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A135,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A135,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A135,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
[null,"Total Net Income (Loss)",3191811,-1301746,null,null,null,"Operating Non-Cur Liabs",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A136,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A136,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A136,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
[null,"Adjusted EBITDA",5375377,-900919,null,null,null,"Non-Current Taxes Payable",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A137,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A137,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A137,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Balance Sheet",null,null,null,null,null,null,"Total Non-Current Liabilities",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A138,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A138,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A138,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","Cash and Cash Equivalents",0,7582307,null,null,null,"Total Liabilities",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A139,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A139,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A139,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10001-Wells Fargo Checking #7720",1250,0,null,null,null,"Equity",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A140,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A140,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A140,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10102- Chase - MREIS",5000,0,null,null,null,"Preferred Stock",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A141,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A141,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A141,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10104-Valley National - MREIS",2000,0,null,null,null,"Common Stock",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A142,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A142,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A142,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10105-JPMorgan - MREIS-OPER",7071205,0,null,null,null,"Paid In Capital",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A143,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A143,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A143,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10106-JPMorgan - MREIS - LEASING",603304,0,null,null,null,"Other Equity",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A144,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A144,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A144,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10160 - FirstBank - Operating",761404,0,null,null,null,"Subordinated Debt-Equity",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A145,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A145,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A145,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10166-FirstBank - Leasing",751782,0,null,null,null,"Retained Earnings and Adj.",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A146,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A146,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A146,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10175-FirstBank - HY Checking - 7140",7458,0,null,null,null,"Historical Adj to RE (Deprecated)",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A147,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A147,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A147,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10180 Oakworth MREIS-MM",332,0,null,null,null,"Dividends",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A148,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A148,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A148,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10181Oakworth - MREIS - OPER",32470,0,null,null,null,"Withdrawals",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A149,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A149,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A149,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10183-Oakworth - MREIS-ICS",4117644,0,null,null,null,"Prior Period Adjustments",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A150,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A150,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A150,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10500 - Wells Fargo #5946",100,0,null,null,null,"Adj to Retained Earnings",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A151,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A151,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A151,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10600-Wells Fargo #5953",100,0,null,null,null,"Retained Earnings",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A152,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A152,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A152,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10700-Wells Fargo #2567",517,0,null,null,null,"Total Retained Earnings and Adj.",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A153,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A153,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A153,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10800-US Bank #0765",1005,0,null,null,null,"Other Comprehensive Income",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A154,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A154,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A154,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10850-Wells Fargo #3914",500,0,null,null,null,"Unreal Gain/(Loss) on Mark Sec",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A155,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A155,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A155,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","10860-Bank of America - OH RETA",5884,0,null,null,null,"Other Income/Expense",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A156,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A156,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A156,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Cash","19000-Undeposited Funds",75825,0,null,null,null,"Total Other Comprehensive Income",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A157,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A157,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A157,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
[null,"Total Cash and Cash Equivalents",13437781,0,null,null,null,"Treasury",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A158,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A158,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A158,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Accts/Notes Rec-Trade","Accounts Receivable, Net",6767475,7770840,null,null,null,"Total Equity",{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A159,[1]Mapping!C$1:C$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A159,[1]Mapping!D$1:D$500)","v":{"$error":"#VALUE!"}},{"$f":"SUMIF([1]Mapping!$A$1:$A$500,[1]Spreads!$A159,[1]Mapping!E$1:E$500)","v":{"$error":"#VALUE!"}}]
["Prepaids/Deferreds - CP","Prepaid Expenses",2173999,6722299,null,null,null,"Total Liabilities and Equity",{"$f":"I159+SUM(I126:I137)+SUM(I108:I123)","v":{"$error":"#VALUE!"}},{"$f":"J159+SUM(J126:J137)+SUM(J108:J123)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"}]
["Loans to Related Co - CP","Intercompany Receivable",4901,4901,null,null,null,"Check",{"$f":"I105-I160","v":{"$error":"#VALUE!"}},{"$f":"J105-J160","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"}]
["Operating Current Assets","Other Current Assets",0,8350413]
["Bad Debt Reserve","11100-Allowance for Doubtful Accounts",-61469,0]
["Operating Current Assets","12400-Other Receivables",5567,0]
["Operating Current Assets","12451 Headcount",32332,0]
["Operating Current Assets","12452-CAP",15000,0]
["Operating Current Assets","12453-Events",-31134,0]
["Operating Current Assets","12454-Marketing",2234,0]
["Operating Current Assets","12455-Legal and Insurance",440730,0]
["Operating Current Assets","12460- Other",507818,0]
["Operating Current Assets","12550 Loans Receivable",4782678,0]
["Operating Current Assets","12565-CAP",181452,0]
["Operating Current Assets","12571- SAP",722011,0]
["Operating Current Assets","12572-MCM Headcount",38007,0]
["Operating Current Assets","12573-MAS Headcount",1538,0]
["Operating Current Assets","12575-Reimbursements",-204304,0]
["Operating Current Assets","12576- Backstop Support",466657,0]
["Loans to Related Co - LTP","12600-Loan to Shareholders",2059703,0]
["Machinery & Equipment","Fixed Assets, Net",11232149,11320874]
["Intangibles - Other","Intangible Assets, Net",23890,22821]
["Other Investments","Other Assets",0,4548713]
["Prepaids/Deferreds - LTP","15000- Security Deposit",943887,0]
["Prepaids/Deferreds - LTP","15001 Other Deposits",379446,0]
["Accts/Notes Rec-Long Term","12500-Employee Advances",27443,0]
["Operating Current Assets","12700-Debt Issuance Costs",6564,0]
["Investment in Subsidiaries","16200 Investment in Ironside",1412594,0]
["Other Investments","16300-Investment in Crexi",1500499,0]
[null,"Total Assets",46869449,46323168]
["Accounts Payable - Trade","Accounts Payable",6540642,3868485]
["Other Accruals","Accrued Liabilities",0,8693315]
["Accrued Personnel Payable","23000 - Accrued Expenses",21509,0]
["Accrued Personnel Payable","23001-Accrued Commissions - Leasing",2723203,0]
["Other Accruals","23003 Accrued Professional Fees",213862,0]
["Accrued Personnel Payable","23004-Accrued Bonuses",447327,0]
["Accrued Personnel Payable","23005 - Accrued Payroll",564567,0]
["Accrued Personnel Payable","23006- Accrued Vacation",429243,0]
["Accrued Personnel Payable","23007- Accrued Referral Fees",3614,0]
["Current Taxes Payable","23008- Accrued Taxes",412573,0]
["Accrued Personnel Payable","23009 Accrued Co-Broker Commission",1374460,0]
["Accrued Personnel Payable","23011-Accrued Commissions - DSCP",1228554,0]
["Accrued Personnel Payable","23013-Accrued Commissions - IS",289461,0]
["CPLTD","Loan Payable",695462,669790]
["Operating Current Liabilities","Other Current Liabilities",0,984472]
["Credit Card Payable","21200-ΑΜEX CC",252819,0]
["Non-Op Current Liabs","21250-BILL Spend & Expense GL Account",82014,0]
["Other Accruals","21700-Commission Advance",30000,0]
["Current Taxes Payable","21900-State Tax Payable",151287,0]
["Long Term Debt","Long Term Liabilities",0,2750000]
["Bank Line of Credit","27800-Loan Payable - Line of Credit",750000,0]
[null,"Total Liabilities",16210596,16966062]
["Paid In Capital","Partners Equity",-968000,-968000]
["Retained Earnings","Retained Earnings",28435042,31626852]
["Retained Earnings","Net Income (Loss)",3191811,-1301746]
["Total Equity","Total Equity",30658852,29357106]
["Total Liabilities and Equity","Total Liabilities and Equity",46869449,46323168]

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[null,{"$f":"Analysis!B15/(Analysis!B34+Analysis!B26+Analysis!B29+Analysis!B25+Analysis!C25)","v":1.8646153846153846},{"$f":"IF(C24=\"\",Analysis!C15/(Analysis!C34+Analysis!C26+Analysis!C29),C24)","v":2.2783761391880697},{"$f":"Analysis!D15/(Analysis!D34+Analysis!D26+Analysis!D29+Analysis!D25)","v":4.4176470588235297},"EBITDA/CPLTD + Int exp",null,">",3.5001000000000002,3.5,2.5,3.5,2.5,2.4900000000000002,1.75,1.74,1.25,1.24,1,"<",0.99,null,"EBITDA/CPLTD + Int exp",{"$f":"IF(Y6=0,_xlfn.IFS(C6>H6,$G$2,C6>=J6,$I$2,C6>=L6,$K$2,C6>=N6,$M$2,C6>=P6,$O$2,C6>=R6,$Q$2,C6<=T6,$S$2),VLOOKUP(X6,$AA$3:$AC$14,2,0))","v":{"$error":"#N/A"}},{"$f":"IF(Y6=0,VLOOKUP(W6,$AD$3:$AH$13,3,0),VLOOKUP(AQ6,$AD$6:$AH$17,3,0)+Y6)","v":1},-4,null,{"$f":"AF5","v":10},{"$f":"AD5","v":"BBB "},{"$f":"AE5","v":"Baa2"},"BBB-","Baa3",9,"Investment Grade Quality",4.4999999999999997E-3,0.6,0.45,null,null,null,null,null,null,{"$f":"_xlfn.IFS(C6>H6,$G$2,C6>=J6,$I$2,C6>=L6,$K$2,C6>=N6,$M$2,C6>=P6,$O$2,C6>=R6,$Q$2,C6<T6,$S$2)","v":"B+"}]
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[null,null,null,null,"Liquidity",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"BB-","Ba3","B+","B1",5,"Speculative Quality with High Risk",3.0300000000000001E-2,0.3,0.3]
[null,{"$f":"Analysis!B11/Analysis!B35*100","v":9.1045555410520826},{"$f":"IF(C29=\"\",Analysis!C11/Analysis!C35*100,C29)","v":0.94909926248337562},{"$f":"(Analysis!D11/Analysis!D35)*100","v":1.8990073370738023},"Cash / Total Assets (%)",null,">",10.000999999999999,10,5,10,5,4.99,2,1.99,1.5,1.49,1,"<",0.99,null,"Cash / Total Assets (%)",{"$f":"IF(Y11=0,_xlfn.IFS(C11>H11,$G$2,C11>=J11,$I$2,C11>=L11,$K$2,C11>=N11,$M$2,C11>=P11,$O$2,C11>=R11,$Q$2,C11<=T11,$S$2),VLOOKUP(X11,$AA$3:$AC$14,2,0))","v":{"$error":"#N/A"}},{"$f":"IF(Y11=0,VLOOKUP(W11,$AD$3:$AH$13,3,0),VLOOKUP(AQ11,$AD$6:$AH$17,3,0)+Y11)","v":-2},-4,null,5,"B+","B1","B","B2",4,"Speculative Quality with High Risk",5.9299999999999999E-2,0.15,0.15,null,null,null,null,null,null,{"$f":"_xlfn.IFS(C11>H11,$G$2,C11>=J11,$I$2,C11>=L11,$K$2,C11>=N11,$M$2,C11>=P11,$O$2,C11>=R11,$Q$2,C11<T11,$S$2)","v":"C"}]
[null,{"$f":"Analysis!B13","v":1.2185163443829641},{"$f":"IF(C30=\"\",Analysis!C13,C30)","v":1.2636475517363559},{"$f":"Analysis!D13","v":1.316646465133515},"Current Ratio",null,">",3.0009999999999999,3,2,3,2,1.99,1,0.99,0.75,0.74,0.5,"<",0.49,null,"Current Ratio",{"$f":"IF(Y12=0,_xlfn.IFS(C12>H12,$G$2,C12>=J12,$I$2,C12>=L12,$K$2,C12>=N12,$M$2,C12>=P12,$O$2,C12>=R12,$Q$2,C12<=T12,$S$2),VLOOKUP(X12,$AA$3:$AC$14,2,0))","v":"B+"},{"$f":"IF(Y12=0,VLOOKUP(W12,$AD$3:$AH$13,3,0),VLOOKUP(AQ12,$AD$6:$AH$17,3,0)+Y12)","v":5},0,null,4,"B","B2","B-","B3",3,"Speculative Quality with High Risk",0.1077,0.05,0.05,null,null,null,null,null,null,{"$f":"_xlfn.IFS(C12>H12,$G$2,C12>=J12,$I$2,C12>=L12,$K$2,C12>=N12,$M$2,C12>=P12,$O$2,C12>=R12,$Q$2,C12<T12,$S$2)","v":"B+"}]
[null,{"$f":"Analysis!B12","v":0.16011759046827659},{"$f":"IF(C31=\"\",Analysis!C12,C31)","v":0.10915645695460199},{"$f":"Analysis!D12","v":0.14390601297178701},"Quick Ratio",null,">",2.5001000000000002,2.5,1.5,2.5,1.5,1.49,0.5,0.49,0.3,0.28999999999999998,0.1,"<",0.09,null,"Quick Ratio",{"$f":"IF(Y13=0,_xlfn.IFS(C13>H13,$G$2,C13>=J13,$I$2,C13>=L13,$K$2,C13>=N13,$M$2,C13>=P13,$O$2,C13>=R13,$Q$2,C13<=T13,$S$2),VLOOKUP(X13,$AA$3:$AC$14,2,0))","v":"B-"},{"$f":"IF(Y13=0,VLOOKUP(W13,$AD$3:$AH$13,3,0),VLOOKUP(AQ13,$AD$6:$AH$17,3,0)+Y13)","v":3},0,null,3,"B-","B3","C","C",2,"Poorest Quality and Typically in Default",0.99,2.5000000000000001E-2,2.5000000000000001E-2,null,null,null,null,null,null,{"$f":"_xlfn.IFS(C13>H13,$G$2,C13>=J13,$I$2,C13>=L13,$K$2,C13>=N13,$M$2,C13>=P13,$O$2,C13>=R13,$Q$2,C13<T13,$S$2)","v":"B-"}]
[null,null,null,null,"Cash Flow / Leverage",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"C","C"]
[null,{"$f":"(Analysis!B31-Analysis!B30-Analysis!B20)/(Analysis!B15)","v":1.2102781706742103},{"$f":"IF(C33=\"\",(Analysis!C31-Analysis!C30-Analysis!C20)/(Analysis!C15),C33)","v":2.0989090909090908},{"$f":"(Analysis!D31-Analysis!D30-Analysis!D20)/(Analysis!D15)","v":6.5392809587217045},"Debt / EBITDA Ratio",null,"<",2.4900000000000002,2.5,3.49,2.5,3.49,3.5,4.49,4.5,5.25,5.26,6,">",6,null,"Debt / EBITDA Ratio",{"$f":"IF(Y15=0,IF(C15<=0,\"C\",_xlfn.IFS(C15<H15,$G$2,C15<=J15,$I$2,C15<=L15,$K$2,C15<=N15,$M$2,C15<=P15,$O$2,C15<=R15,$Q$2,C15>T15,$S$2)),VLOOKUP(X15,$AA$3:$AC$14,2,0))","v":"BB+"},{"$f":"IF(Y15=0,VLOOKUP(W15,$AD$3:$AH$13,3,0),VLOOKUP(AQ15,$AD$3:$AH$17,3,0)+Y15)","v":8},0,null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C15<=0,\"C\",_xlfn.IFS(C15<H15,$G$2,C15<=J15,$I$2,C15<=L15,$K$2,C15<=N15,$M$2,C15<=P15,$O$2,C15<=R15,$Q$2,C15>T15,$S$2))","v":"BB+"}]
[null,{"$f":"((Analysis!B31-Analysis!B30-Analysis!B20)/Analysis!B33)","v":1.7546138072453863},{"$f":"IF(C34=\"\",((Analysis!C31-Analysis!C30-Analysis!C20)/Analysis!C33),C34)","v":1.6024430871737922},{"$f":"((Analysis!D31-Analysis!D30-Analysis!D20)/Analysis!D33)","v":1.2201242236024845},"Debt/ TNW (%)",null,"<",0.99,1,1.99,1,1.99,2,2.99,3,3.99,4,4.99,">",5,null,"Debt/ TNW (%)",{"$f":"IF(Y16=0,IF(C16<=0,\"C\",_xlfn.IFS(C16<H16,$G$2,C16<=J16,$I$2,C16<=L16,$K$2,C16<=N16,$M$2,C16<=P16,$O$2,C16<=R16,$Q$2,C16>=T16,$S$2)),VLOOKUP(X16,$AA$3:$AC$14,2,0))","v":"BB"},{"$f":"IF(Y16=0,VLOOKUP(W16,$AD$3:$AH$13,3,0),VLOOKUP(AQ16,$AD$6:$AH$17,3,0)+Y16)","v":7},0,null,null,null,null,null,"Divvy Rating","RiskCalc Rating","Rating Definition","Probability of Default",null,null,null,null,null,null,null,null,{"$f":"IF(C16<=0,\"C\",_xlfn.IFS(C16<H16,$G$2,C16<=J16,$I$2,C16<=L16,$K$2,C16<=N16,$M$2,C16<=P16,$O$2,C16<=R16,$Q$2,C16>T16,$S$2))","v":"BB"}]
[null,{"$f":"((Analysis!B31-Analysis!B30-Analysis!B20)/((Analysis!B31-Analysis!B30-Analysis!B20)+(Analysis!B40)))*100","v":63.697270471464016},{"$f":"IF(C35=\"\",((Analysis!C31-Analysis!C30-Analysis!C20)/((Analysis!C31-Analysis!C30-Analysis!C20)+(Analysis!C40)))*100,C35)","v":61.752433936022257},{"$f":"((Analysis!D31-Analysis!D30-Analysis!D20)/((Analysis!D31-Analysis!D30-Analysis!D20)+(Analysis!D40)))*100","v":54.95747538048343},"Debt / Capital (%)",null,"<",39.99,40,59.99,40,59.99,60,69.989999999999995,70,79.989999999999995,80,90,">",90.001000000000005,null,"Debt / Capital (%)",{"$f":"IF(Y17=0,IF(C17<=0,\"C\",_xlfn.IFS(C17<H17,$G$2,C17<=J17,$I$2,C17<=L17,$K$2,C17<=N17,$M$2,C17<=P17,$O$2,C17<=R17,$Q$2,C17>T17,$S$2)),VLOOKUP(X17,$AA$3:$AC$14,2,0))","v":"B+"},{"$f":"IF(Y17=0,VLOOKUP(W17,$AD$3:$AH$13,3,0),VLOOKUP(AQ17,$AD$6:$AH$17,3,0)+Y17)","v":5},0,null,null,null,null,12,"A","A","Superior Credit Quality",4.0000000000000002E-4,null,null,null,null,null,null,null,null,{"$f":"IF(C17<=0,\"C\",_xlfn.IFS(C17<H17,$G$2,C17<=J17,$I$2,C17<=L17,$K$2,C17<=N17,$M$2,C17<=P17,$O$2,C17<=R17,$Q$2,C17>T17,$S$2))","v":"B+"}]
[null,null,"↑ Target Period ↑ ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Risk Grade ± 1",{"$f":"IF(AT32=1,IF(AN39-AM39<0,VLOOKUP(AM39-1,AD17:AH29,2,0)),IF(AN39-AM39>0,VLOOKUP(AM39+1,AD17:AH29,2,0),\"NA\"))","v":"NA"},null,null,null,null,null,null,11,"BBB+","Baa1","Investment Grade Quality",2.8999999999999998E-3]
[null,"Yellow","Green","Red",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Risk Grade ± 2",{"$f":"IF(AT33=1,IF(AN39-AM39<-1,VLOOKUP(AM39-2,AD17:AH29,2,0)),IF(AN39-AM39>1,VLOOKUP(AM39+2,AD17:AH29,2,0),\"NA\"))","v":"NA"},"Manager Approval Req.",null,null,null,null,null,10,"BBB ","Baa2","Investment Grade Quality",3.3999999999999998E-3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Risk Grade ± 3",{"$f":"IF(AT34=1,IF(AR50-AM39<-2,VLOOKUP(AM39-3,AD17:AH29,2,0)),IF(AR50-AM39>2,VLOOKUP(AM39+3,AD17:AH29,2,0),\"NA\"))","v":"NA"},"VP of Credit Risk, or CCO Req."]
[null,null,"What-If Analysis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"BBB-","Baa3","Investment Grade Quality",4.4999999999999997E-3]
[null,"EBITDA / Int Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Implied Card Limit Based on Risk Grade",null,null,null,null,null,null,null,8,"BB+","Ba1","Speculative Quality",6.3E-3]
[null,"EBIT / Interest Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Implied Risk Grade",null,{"$f":"IF(AN39-AM39<0,_xlfn.IFS(AN39-AM39<-2,W20,AN39-AM39<-1,W19,AN39-AM39<0,W18),IF(AM39>AN39,M1,_xlfn.IFS(AN39-AM39>2,W20,AN39-AM39>1,W19,AN39-AM39>0,W18,AN39-AM39=0,M1)))","v":"NA"},"Override",null,"BB+",null,null,7,"BB","Ba2","Speculative Quality",1.1299999999999999E-2]
[null,"EBITDA/CPLTD + Int exp",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Rating",null,"% (up to) of Monthly Revenue",null,null,null,null,null,6,"BB-","Ba3","Speculative Quality",2.23E-2]
[null,"Profitability and Scale",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A- and Stronger",null,0.7,null,null,null,null,null,5,"B+","B1","Speculative Quality with High Risk",3.0300000000000001E-2]
[null,"Revenue (USD MM)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BBB+",null,0.6,null,null,null,null,null,4,"B","B2","Speculative Quality with High Risk",5.9299999999999999E-2]
[null,"EBITDA Margin (%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BBB",null,0.6,null,null,null,null,null,3,"B-","B3","Speculative Quality with High Risk",0.1077]
[null,"Liquidity",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BBB-",null,0.6,null,null,null,null,null,2,"CCC+","Caa","Highly Speculative Quality with Very High Risk",0.22]
[null,"Cash / Total Assets (%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BB+",null,0.5,null,null,null,null,null,1,"C","C","Poorest Quality and Typically in Default",0.99,null,null,null,"Rows Above Each Rating"]
[null,"Current Ratio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BB",null,0.45,null,null,null,null,null,"IF Total in Column AJ is 0 then the rating is SS for that metric"]
[null,"Quick Ratio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BB-",null,0.4,null,null,null,null,null,1,2,3,3,4,5,"Total",null,"(1) BB+ and above","(2) BB and above","(3) BB- and above","(3) B+ and above","(4) B and above","(5) B- and above",null,null,"Max Risk Grade ±1, ±2, ±3 for decreases (1 = yes, there are more than 5 rows less the current risk rating model and justify a downgrade)"]
[null,"Cash Flow / Leverage",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"B+",null,0.3,null,null,null,null,null,{"$f":"IF(Y4=0,IF($C4>H4,1,0),IF(X4>7,1,0))","v":0},{"$f":"IF(Y4=0,IF(OR($C4>I4,$C4>J4),1,0),IF(X4>6,1,0))","v":0},{"$f":"IF(Y4=0,IF(OR($C4>K4,$C4>L4),1,0),IF(X4>5,1,0))","v":0},{"$f":"IF(Y4=0,IF(OR($C4>M4,$C4>N4),1,0),IF(X4>4,1,0))","v":0},{"$f":"IF(Y4=0,IF(OR($C4>O4,$C4>P4),1,0),IF(X4>3,1,0))","v":1},{"$f":"IF(Y4=0,IF(OR($C4>Q4,$C4>R4),1,0),IF(X4>2,1,0))","v":1},{"$f":"SUM(AD32:AI32)","v":2},null,{"$f":"SUM(AD32:AD45)","v":1},{"$f":"SUM(AE32:AE45)","v":2},2,5,7,{"$f":"SUM(AI32:AI45)","v":8},null,null,{"$f":"IF(AU33>0,1,0)","v":0},"Amount from DECREASE MAX to Current Model Risk Rating"]
[null,"Debt / EBITDA Ratio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"B",null,0.15,null,null,null,null,null,{"$f":"IF(Y5=0,IF($C5>H5,1,0),IF(X5>7,1,0))","v":0},{"$f":"IF(Y5=0,IF(OR($C5>I5,$C5>J5),1,0),IF(X5>6,1,0))","v":0},{"$f":"IF(Y5=0,IF(OR($C5>K5,$C5>L5),1,0),IF(X5>5,1,0))","v":0},{"$f":"IF(Y5=0,IF(OR($C5>M5,$C5>N5),1,0),IF(X5>4,1,0))","v":1},{"$f":"IF(Y5=0,IF(OR($C5>O5,$C5>P5),1,0),IF(X5>3,1,0))","v":1},{"$f":"IF(Y5=0,IF(OR($C5>Q5,$C5>R5),1,0),IF(X5>2,1,0))","v":1},{"$f":"SUM(AD33:AI33)","v":3},null,null,null,null,null,null,null,null,null,{"$f":"IF(AU33>1,1,0)","v":0},{"$f":"AM39-AQ39","v":-2}]
[null,"Debt/ TNW (%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"B-",null,0.05,null,null,null,null,null,0,{"$f":"IF(Y6=0,IF(OR($C6>I6,$C6>J6),1,0),IF(X6>6,1,0))","v":0},{"$f":"IF(Y6=0,IF(OR($C6>K6,$C6>L6),1,0),IF(X6>5,1,0))","v":0},{"$f":"IF(Y6=0,IF(OR($C6>M6,$C6>N6),1,0),IF(X6>4,1,0))","v":0},0,0,{"$f":"SUM(AD34:AI34)","v":0},null,"Rows Below Each Rating",null,null,null,null,null,null,null,{"$f":"IF(AU33>2,1,0)","v":0}]
[null,"Debt / Capital (%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CCC+ and Worse",null,2.5000000000000001E-2,null,null,null,"    ",null,null,null,null,null,null,null,null,null,"(1) BB+ and above","(2) BB and above","(3) BB- and above","(3) B+ and above","(4) B and above","(5) B- and above"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Implied Card Limit",null,{"$f":"IFERROR(IF(OR(AA23=\"No\",\"\"),VLOOKUP(X23,AD2:AI13,6,0),VLOOKUP(AA23,AD2:AI13,6,0))*IF(C3<6,B8/B3,(C8/C3))*1000*1000,\"\")","v":4270958.333333334},null,null,null,null,null,0,0,0,0,1,1,{"$f":"SUM(AD36:AI36)","v":2},null,{"$f":"11-AL32","v":10},9,9,6,4,{"$f":"11-AQ32","v":3}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AM39>AN39,\"\",_xlfn.IFS(AN39-AM39>2,\"VP of Credit Risk or CCO approval required for +3 notch\",AN39-AM39>1,\"Manager approval required for +2 notch\",AN39-AM39>0,\"\",AN39-AM39=0,\"\"))","v":""},null,null,null,null,null,null,null,0,0,0,0,0,0,{"$f":"SUM(AD37:AI37)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Comments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Current Risk Rating",null,"Max Risk Notching","Difference From Max",null,"DECREASE MAX"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,{"$f":"IF(Y11=0,IF(OR($C11>Q11,$C11>R11),1,0),IF(X11>2,1,0))","v":0},{"$f":"SUM(AD39:AI39)","v":0},null,{"$f":"M1","v":"C"},{"$f":"VLOOKUP(AL39,$AD$3:$AH$13,3,0)","v":2},{"$f":"MAX(AR45,AR50)","v":0},{"$f":"AQ39-AN39","v":4},null,{"$f":"AZ45","v":4}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,1,1,1,{"$f":"SUM(AD40:AI40)","v":3}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,1,{"$f":"SUM(AD41:AI41)","v":1},null,"+1 Increase and +2 Increase",null,null,null,null,null,null,null,"Total Decrease Per Policy"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(1) BB+ and above","(2) BB and above","(3) BB- and above","(3) B+ and above","(4) B and above","(5) B- and above","MAX",null,"(1) BB+ and above","(2) BB and above","(3) BB- and above","(3) B+ and above","(4) B and above","(5) B- and above","MAX"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C15<0,0,IF(Y15=0,IF($C15<H15,1,0),IF(X15>7,1,0)))","v":1},{"$f":"IF(C15<0,0,IF(Y15=0,IF(OR($C15<I15,$C15<J15),1,0),IF(X15>6,1,0)))","v":1},{"$f":"IF(C15<0,0,IF(Y15=0,IF(OR($C15<K15,$C15<L15),1,0),IF(X15>5,1,0)))","v":1},{"$f":"IF(C15<0,0,IF(Y15=0,IF(OR($C15<M15,$C15<N15),1,0),IF(X15>4,1,0)))","v":1},{"$f":"IF(C15<0,0,IF(Y15=0,IF(OR($C15<O15,$C15<P15),1,0),IF(X15>3,1,0)))","v":1},{"$f":"IF(C15<0,0,IF(Y15=0,IF(OR($C15<Q15,$C15<R15),1,0),IF(X15>2,1,0)))","v":1},{"$f":"SUM(AD43:AI43)","v":6},null,{"$f":"IF(AL32>7,1,0)","v":0},{"$f":"IF(AM32>7,1,0)","v":0},{"$f":"IF(AN32>7,1,0)","v":0},{"$f":"IF(AO32>7,1,0)","v":0},{"$f":"IF(AP32>7,1,0)","v":0},{"$f":"IF(AQ32>7,1,0)","v":1}]
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{"sheet":"Face Page Input","index":3,"n_rows":47,"n_cols":14,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
[null,"Input",null,null,"Output",null,"Override"]
[]
["Credit Rating for: ",null,null,null,{"$f":"IF(G3=\"\",A3 &RiskNotching!G1,A3 & G3)","v":"Credit Rating for: Rikkel Corp"}]
["Budgets / Users: ",3,null,null,{"$f":"IF(G4=\"\",A31&\"\"&DOLLAR(B31,0),A31&\" \"&DOLLAR(G4,0))","v":"Requested Limit: $2,000,000"}]
["Users:",78,null,null,{"$f":"IF(G5=\"\",A32 & DOLLAR(B32,0),A32 & DOLLAR(G5,0))","v":"Approved Limit: $2,000,000"}]
["Bank Connection:","No",null,null,{"$f":"IF(B18=\"\",A33 & \" \" & DOLLAR(B33,0),A18& \" \" &DOLLAR(B18,0))","v":"Previous Limit: $800,000"}]
["Pay Cycle: ","net25",null,null,{"$f":"IF(B7=\"\",IF(G7=\"\",A35& \"\" & B35,A35&\" \"&G7),IF(G7=\"\",A7&\" \"&B7,A7&\" \"&G7))","v":"Pay Cycle:  net25"}]
["Previous Rating (Auto UW):","b",null,null,{"$f":"IF(G8=\"\",A4 & B4 & \"/\" &B5,A4 & \" \" & G8)","v":"Budgets / Users: 3/78"}]
["#30/60/90 DPD:",3,null,null,{"$f":"A6 & \" \" & B6","v":"Bank Connection: No"}]
["/60/",3,null,null,{"$f":"IF(G10=\"\",A39 & B39,A39 & \" \" &G10)","v":"Underwriter: Darrell Day"}]
["#NSF:",1,null,null,{"$f":"IF(G11=\"\",A34 & \"  \" & B34,A34 & \"  \" & G11)","v":"Approved Rating:  4 (B)"}]
["Avg 3 Month Spend:",0,null,null,{"$f":"IF(G12=\"\",A37&\" \"&MONTH(B37)&\"/\"&DAY(B37)&\"/\"&YEAR(B37),A37& \" \" & G12)","v":"Rating Date: 6/5/2025"}]
["Patronus Score/ PD: ","C1",null,null,{"$f":"IF(B8=\"\",IF(G13=\"\",A34&\" \"&B34,A8 &\" \"&G13),IF(G13=\"\", A8 & \" \" & VLOOKUP(B8,'FP Dropdowns & OTher'!E1:F7,2,FALSE),A8&\" \"&G13))","v":"Previous Rating (Auto UW): 4 (B)"}]
["PD:",0.23705501600000001,null,null,{"$f":"IF(G14=\"\",A9 & \" \" & B9 &\"/\" &B10,A9 & \" \" & G14)","v":"#30/60/90 DPD: 3/3"}]
["Industry Type:","Electrical Contractors and Other Wiring Installation Contractors",null,null,{"$f":"IF(G15=\"\",A11 & \" \" & B11, A11 & \" \" & G15)","v":"#NSF: 1"}]
["Business/Bill Tenure:",31,null,null,{"$f":"IF(G16=\"\",A12&\" \"&DOLLAR(B12,0),A12&\" \"&DOLLAR(G16,0))","v":"Avg 3 Month Spend: $0"}]
["/Bill Tenure:","2022-12-16",null,null,{"$f":"IF(G17=\"\",A13 & B13 & \"/\" & TEXT(B14,\"0.0%\"),A13 & \" \" & G17)","v":"Patronus Score/ PD: C1/23.7%"}]
["Previous Limit:",800000,null,null,{"$f":"IF(B15=\"\",IF(G18=\"\",A38 &\" \"&B38,A38 & \" \" & G18),IF(G18=\"\", A15& \" \" &B15,A15&\" \"&G18))","v":"Industry Type: Electrical Contractors and Other Wiring Installation Contractors"}]
[null,null,null,null,{"$f":"IF(G19=\"\",A16 & \" \" & (YEAR(TODAY()-365*B16)) & \"/\" & \" \" & TEXT(B17,\"MMM-YYYY\"),A16 & \" \" & G19)","v":"Business/Bill Tenure: 1995/ Dec-2022"}]
["Revenue:",{"$f":"Analysis!C4","v":102503},null,null,{"$f":"IF(G20=\"\",A29 & B29,A29 & \" \" & G20)","v":"Date of F/S: 3/2025"}]
["Net Profit:",{"$f":"Analysis!C6","v":1510},null,null,{"$f":"IF(G21=\"\",A20& \" \" & DOLLAR(B20/1000,1)&\"MM (FYE\" & B25  &\")\",A20 & \" \" &G21)","v":"Revenue: $102.5MM (FYE2024)"}]
["Cash:",{"$f":"Analysis!C11","v":157},null,null,{"$f":"IF(G22=\"\",A21&\" \"&DOLLAR(B21/1000,1)&\"MM (FYE\"&B25&\")\",A21&\" \"&G22)","v":"Net Profit: $1.5MM (FYE2024)"}]
["Retained Earnings:",{"$f":"Analysis!C44","v":3575},null,null,{"$f":"IF(G23=\"\",IF(B27=\"\",(A22&\" \"&DOLLAR(B22/1000,1)&\"MM (FYE\"&B25&\")\"),(A22&\" \"&DOLLAR(B22/1000,1)&\"MM (\"& B28 & \"/\" & B27 &\")\")),A22 & \" \" &G23)","v":"Cash: $0.2MM (3/2025)"}]
[null,null,null,null,{"$f":"IF(G24=\"\",A23&\" $\"&ROUND(B23/1000,1)&\"MM (FYE\" & B25  &\")\",A23  & \" \" & G24)","v":"Retained Earnings: $3.6MM (FYE2024)"}]
["Date Year: ",{"$f":"YEAR(Analysis!C3)","v":2024}]
["Date Month:",{"$f":"MONTH(Analysis!C3)","v":12}]
["Date Year (YTD):",{"$f":"IF(Analysis!D11=\"\",\"\",YEAR(Analysis!D3))","v":2025}]
["Date Month (YTD):",{"$f":"IF(Analysis!D11=\"\",\"\",MONTH(Analysis!D3))","v":3}]
["Date of F/S:",{"$f":"IF(Analysis!D3>Analysis!C3,\" \" & 'Face Page Input'!B28 & \"/\" & 'Face Page Input'!B27, \" \" &'Face Page Input'!B26 & \"/\" &'Face Page Input'!B25)","v":" 3/2025"}]
[]
["Requested Limit: ",2000000]
["Approved Limit: ",2000000]
["Previous Limit: ",500000]
["Approved Rating:","4 (B)"]
["Pay Cycle:","Monthly"]
["Previous Rating (Auto UW):","4 (B)"]
["Rating Date:","2025-06-05"]
["Industry Type:"]
["Underwriter: ","Darrell Day"]
[]
[null,null,null,null,null,null,null,null,"Requested Limit: ",{"$f":"B31","v":2000000},"Approved Rating:",{"$f":"B34","v":"4 (B)"},"Industry Type:",{"$f":"B15","v":"Electrical Contractors and Other Wiring Installation Contractors"}]
[null,null,null,null,null,null,null,null,"Approved Limit: ",{"$f":"B32","v":2000000},"Rating Date:",{"$f":"B37","v":"2025-06-05"},"Business/Bill Tenure:",{"$f":"(YEAR(TODAY()-365*B16)) & \"/\" & TEXT(B17,\"MMM-YYYY\")","v":"1995/Dec-2022"}]
[null,null,null,null,null,null,null,null,"Previous Limit: ",{"$f":"B33","v":500000},"Prior Rating (Auto):",{"$f":"RIGHT(E11,7)","v":"  4 (B)"},"Date of F/S:",{"$f":"B29","v":" 3/2025"}]
[null,null,null,null,null,null,null,null,"Pay Cycle: ",{"$f":"B7","v":"net25"},"#30/60/90 DPD:",{"$f":" B9 & \"/\" &B10","v":"3/3"},"Revenue:",{"$f":"RIGHT(E21,19)","v":" $102.5MM (FYE2024)"}]
[null,null,null,null,null,null,null,null,"Budgets / Users: ",{"$f":"B4 & \" / \" &B5","v":"3 / 78"},"#NSF:",{"$f":"B11","v":1},"Net Profit:",{"$f":"RIGHT(E22,18)","v":": $1.5MM (FYE2024)"}]
[null,null,null,null,null,null,null,null,"Bank Connection:",{"$f":"B6","v":"No"},"Avg 3 Month Spend:",{"$f":"B12","v":0},"Cash:",{"$f":"RIGHT(E23,16)","v":" $0.2MM (3/2025)"}]
[null,null,null,null,null,null,null,null,"Underwriter: ",{"$f":"B39","v":"Darrell Day"},"Patronus Score/ PD: ",{"$f":"B13 & \"/\" & TEXT(B14,\"0.00%\")","v":"C1/23.71%"},"Retained Earnings:",{"$f":"RIGHT(E24,15)","v":"3.6MM (FYE2024)"}]

{"sheet":"AI Prompt","index":4,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Sheet1","index":5,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Ranges","index":6,"n_rows":24,"n_cols":4,"rows_kept":24,"cut":false,"hidden":true,"merged":[]}
["Revenue"]
["o   Satisfactory",">",30,"MM"]
["o   Sufficient ","Between"]
["o   Limited","<",12.5,"MM"]
["Profitability"]
["o   Satisfactory",">",0.05,"net profit margin"]
["o   Sufficient ","Between"]
["o   Unsatisfactory","<",0,"net profit margin"]
["Liquidity"]
["o   Satisfactory",">",2,"Current Ratio"]
["o   Sufficient ","Between"]
["o   Unsatisfactory","<",1,"Current Ratio"]
["Cashflow"]
["o   Satisfactory",">",2,"times the requested line in EBITDA"]
["o   Sufficient ","Between"]
["o   Unsatisfactory","<",1,"times the requested line in EBITDA"]
["Solvency/Leverage"]
["o   Satisfactory","<",0.5,"times Debt/TNW"]
["o   Sufficient ","Between "]
["o   Levered",">",2,"times Debt/TNW"]
["Debt Service Coverage & Fixed Charge Coverage"]
["o   Satisfactory",">",1.25,"DSCR"]
["o   Sufficient ","Between "]
["o   Unsatisfactory","<",1.1000000000000001,"SCR"]

{"sheet":"Wording","index":7,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":true,"merged":[]}
["Revenue & Profitability 1",null,null,"Revenue & Profitability 2",null,"Revenue & Profitability 3"]
["satisfactory","increasing ",null,"improved",null,"satisfactory","improving ","net income"]
["sufficient","decreasing",null,"contracting",null,"sufficient","contracting","net losses"]
["limited",null,null,null,null,"limited"]
[]
["Liquidity & Cash Flow 1",null,null,"Liquidity & Cash Flow 2",null,"Liquidity & Cash Flow3"]
["satisfactory",null,null,"satisfactory",null,"satisfactory","increase "]
["sufficient",null,null,"sufficient",null,"sufficient","decrease"]
["limited",null,null,"limited",null,"limited"]
[]
["SOLVENCY & LEVERAGE 1",null,null,"SOLVENCY & LEVERAGE 2"]
["has satisfactory solvency",null,null,"satisfactory"]
["is sufficiently solvent",null,null,"sufficient"]
["is highly levered",null,null,"limited"]
[]
["Yes"]
["No"]

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["1 (BB+)",null,"Net 25",null,"bb+","1 (BB+)"]
["2 (BB)",null,"Monthly",null,"bb+","2 (BB)"]
["2 (BB-)",null,"Semi-monthly",null,"bb-","2 (BB-)"]
["3 (B+)",null,"Weekly",null,"b+","3 (B+)"]
["4 (B)",null,"Daily",null,"b","4 (B)"]
["5 (B-)",null,null,null,"b-","5 (B-)"]
["SS (C)",null,null,null,"C","SS (C)"]