The table that follows outlines the way rows from a Statement Analyzer statement spread in the contractors industry are mapped into the Consolidated Financial Statement format.
Note: Extraordinary items from 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 |
13 Net Contracts Receivable |
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3 Inventory |
27 Total Inventory |
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4 Other Current Assets |
15 Accounts Receivable-Employees 16 Accounts Receivable-Other 17 Federal Income Tax Receivable 18 Other Receivables 19 Other Receivables 29 Bid Deposits 30 Costs in Excess of Billings 31 Land Held for Development 32 Other Current Assets 33 Other Current Assets |
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6 TOTAL CURRENT ASSETS |
35 Total Current Assets |
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8 Fixed Assets |
58 Net Fixed Assets |
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9 Intangible Assets |
71 Goodwill 72 Other Intangibles |
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10 Other Assets |
37 Notes Receivable - Non current 38 Due from Affiliates 39 Due from Related Companies 40 Due from Officers 41 Due from Stockholders 42 Due from Employees 43 Other Rec.- Non current 44 Other Rec.- Non current 60 Prepaid Expenses - Non current 61 Deferred Charges 62 Investments 63 Investments 64 Land Held for Development 65 Advances 66 Deposits 67 Cash Surrender Value Life Ins. 68 Other Assets 69 Other Assets 70 Other Assets |
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12 Total Assets |
74 Total Assets |
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14 Accounts Payable |
94 Total Accounts Payable |
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15 Notes Payable - Bank |
76 Overdrafts 77 Notes Payable - Banks |
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16 Notes Payable - Other |
78 Notes Payable 79 Notes Payable |
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17 Taxes Payable |
107 Federal Income Taxes Payable |
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18 Current Maturities Long Term Debt |
80 Current Portion Long Term Debt 81 Current Portion Long Term Debt 82 Current Portion Long Term Debt 83 Current Portion Long Term Debt 84 Current Portion Long Term Debt 85 Current Portion Capital Leases |
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19 Other Current Liabilities |
96 Accrued Wages/Salaries 97 Accrued Payroll Taxes 98 Accrued Bonuses 99 Accrued Profit Sharing Contrib 100 Accrued Interest 101 Accrued Dividends 102 Other Accruals 103 Other Accruals 108 Billings in Excess of Costs 109 Other Current Liabilities 110 Other Current Liabilities 111 Other Current Liabilities |
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21 TOTAL CURRENT LIABILITIES |
113 Total Current Liabilities |
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23 Long Term Debt |
115 Long Term Debt 116 Long Term Debt 117 Long Term Debt 118 Long Term Debt 119 Long Term Debt 120 Capital Lease Obligations |
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24 Other Liabilities |
121 Due to Affiliates 122 Due to Related Co. 123 Due to Officers 124 Due to Stockholders 125 Investment Tax Credit 126 Deferred Income Taxes 127 Deferred Income 128 Subordinated Debt 129 Subordinated Debt 130 Minority Interest 131 Other Liabilities 132 Other Liabilities |
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26 TOTAL LIABILITIES |
134 Total Liabilities |
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28 TOTAL EQUITY |
148 Total Net Worth |
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30 Net Sales |
158 Total Revenue |
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31 Cost of Sales |
160 Contract Costs 161 Contract Costs 162 Contract Costs 163 Other Direct Costs 164 Other Direct Costs |
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32 Interest Expense |
197 Interest Expense |
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33 Depreciation & Amortization |
179 Depreciation-Operating Expense 180 Amortization 165 Depreciation - Direct Costs |
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34 Business Rent Expense |
172 Lease/Rent Expense |
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35 Officers Salaries |
171 Officers Compensation |
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36 Selling G&A Expenses |
169 Selling, General & Admin. Exp. 170 Selling, General & Admin. Exp. 173 Other Operating Expenses 174 Other Operating Expenses 175 Other Operating Expenses 176 Other Operating Expenses 177 Other Operating Expenses 178 Other Operating Expenses 181 Bad Debt Expense |
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37 Other Income Amount*** |
187 Interest Income 188 Interest Income 189 Gain on Sale of Assets 190 Other Income 191 Other Income 192 Income - Minority Interest 193 Income from Subsidiary 214 Extraordinary Gain 215 Extraordinary Loss (-) 216 Effect of Accounting Change |
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38 Other Expenses |
198 Non-Cash Interest Expense 199 Loss on Sale of Assets 200 Other Expense 201 Other Expense 202 Loss - Minority Interest 203 Loss of Subsidiary |
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40 Profit Before Taxes |
207 Profit Before Tax |
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42 Taxes |
209 Current Taxes (-) 210 Investment tax Credit (-) |
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44 NET INCOME |
218 NET INCOME |