The table that follows outlines the way rows from a Statement Analyzer statement spread in the agricultural industry are mapped into the Consolidated Financial Statement format.
Note: Extraordinary items from Baker Hill Statement Analyzer are consolidated into the Other Income Amount line. These values do not impact the Profit Before Taxes calculation; however, they are correctly accounted for in the NET INCOME line.
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This row in the Consolidated Financial Statement... |
Represents the consolidation of these row values in Statement Analyzer... |
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1 Cash and Liquid Assets |
1 Cash 2 Certificate of Deposit 3 Marketable Securities |
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2 Accounts Receivable |
12 Net Accounts Receivable |
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3 Inventory |
27 Total Inventory |
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4 Other Current Assets |
14 Trade Notes Receivable 15 Other Notes Rec. - Current 16 Federal Income Tax Receivable 17 Other Receivables 24 Prepaid Expenses 25 Hedging Account Equity 26 Investment/Growing Crops 27 Supplies 28 Other Current Assets |
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6 TOTAL CURRENT ASSETS |
30 Total Current Assets |
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8 Fixed Assets |
55 Net Fixed Assets |
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9 Intangible Assets |
67 Goodwill 68 Other Intangibles |
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10 Other Assets |
32 Notes Receivable - Non current 33 Notes and Accounts Receivable 34 Breeding Stock 35 Retirement Accounts 36 Cash Value Life Insurance 37 Securities not readily mktable 38 Personal Vehicles 39 Other Intermediate Assets 57 Prepaid Expenses - Non current 58 Deferred Charges 59 Investments 60 Investments 61 Investments in Subsidiary 62 Advances 63 Deposits 64 Cash Surrender Value Life Ins. 65 Other Assets 66 Other Assets |
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12 Total Assets |
70 Total Assets |
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14 Accounts Payable |
87 Total Accounts Payable |
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15 Notes Payable - Bank |
72 Overdrafts 73 Notes Payable - Banks |
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16 Notes Payable - Other |
74 Notes Payable |
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17 Taxes Payable |
100 Federal Income Taxes Payable |
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18 Current Maturities Long Term Debt |
75 Current Portion Long Term Debt 76 Current Portion Long Term Debt 77 Current Portion Long Term Debt 78 Current Portion Long Term Debt 79 Current Portion Long Term Debt 80 Current Portion Capital Leases |
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19 Other Current Liabilities |
89 Accrued Wages/Salaries 90 Accrued Payroll Taxes 91 Accrued Bonuses 92 Accrued Soc. Sec and Income Tax 93 Accrued Interest 94 Accrued Dividends 95 Accrued Rents/Lease Payments 96 Accrued Property Taxes 102 Other Current Liabilities 103 Other Current Liabilities 104 Other Current Liabilities 101 Contingent Income Tax Liability |
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21 TOTAL CURRENT LIABILITIES |
106 Total Current Liabilities |
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23 Long Term Debt |
108 Long Term Debt 109 Mortgage on Farm Real Estate 110 Land Contracts 111 Breeding Livestock 112 Machinery and Equipment 113 Capital Lease Obligations |
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24 Other Liabilities |
114 Life Insurance Policy Loans 115 Due to Related Co. 116 Due to Officers 117 Due to Stockholders 118 Due to Employees 119 Deferred Income Taxes 120 Deferred Income 121 Subordinated Debt 122 Minority Interest 123 Other Liabilities 124 Other Liabilities |
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26 TOTAL LIABILITIES |
126 Total Liabilities |
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28 TOTAL EQUITY |
138 Total Net Worth |
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30 Net Sales |
148 Total Sales |
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31 Cost of Sales |
not applicable |
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32 Interest Expense |
185 Interest Expense-Operating 186 Home Mortgage Interest |
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33 Depreciation & Amortization |
153 Depreciation |
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34 Business Rent Expense |
161 Land Rent |
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35 Officers Salaries |
not applicable |
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36 Selling G&A Expenses |
150 Car and Truck 151 Chemicals 152 Custom Hire 154 Feed Purchased 155 Fertilizers 156 Freight and Trucking 157 Gas, Fuel, and Oil 158 Insurance 159 Labor Hired 160 Equipment Lease/Rent 162 Repairs and Maintenance 163 Seeds and Plants Purchased 164 Storage and Warehousing 165 Taxes 166 Utilities 167 Vet., Breeding, and Medicine 168 Other Farm Expenses 169 Bad Debt Expense |
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37 Other Income Amount*** |
175 Interest Income 176 Interest Income 177 Off Farm Wages 178 Gain on Sale of Assets 179 Other Income 180 Rent, Royalty Income 181 Income from Subsidiary 202 Extraordinary Gain 203 Extraordinary Loss (-) 204 Effect of Accounting Change |
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38 Other Expenses |
187 Non-Cash Interest Expense 188 Loss on Sale of Assets 189 Family Living Expense 190 Other Expense 191 Loss of Subsidiary |
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40 Profit Before Taxes |
195 Profit Before Tax |
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42 Taxes |
197 Current Taxes (-) 198 Investment tax Credit (-) |
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44 NET INCOME |
206 NET INCOME |
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46 Funds Available Adjustment - GCF |
247 Funds Available Adjustment - GCF |
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47 Debt Payment Adjustment - GCF |
248 Debt Payments Adjustment - GCF |