General/Middle Market (GEN), Partnership (PAR) and Sole Proprietorship (SOL) Industries Mapped to Consolidated Financial Statement

The General/Middle Market (GEN), Partnership (PAR), and Sole Proprietorship (SOL) industry formats map to the Consolidated Financial Statement in the same way.

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.

This row in the Consolidated Financial Statement

Represents the consolidation of these row values in Statement Analyzer

1 Cash and Liquid Assets

1 Cash

2 Certificate of Deposit

3 Marketable Securities

2 Accounts Receivable

13 Net Accounts Receivable

3 Inventory

27 Total Inventory

4 Other Current Assets

15 Trade Notes Receivable

16 Other Notes Rec. - Current

17 Federal Income Tax Receivable

18 Other Receivables

19 Other Receivables

29 Prepaid Expenses

30 Costs in Excess of Billings

31 Other Current Assets

32 Other Current Assets

33 Other Current Assets

6 TOTAL CURRENT ASSETS

35 Total Current Assets

8 Fixed Assets

58 Net Fixed Assets

9 Intangible Assets

71 Goodwill

72 Other Intangibles

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 Investments in Subsidiary

65 Advances

66 Deposits

67 Cash Surrender Value Life Ins.

68 Other Assets

69 Other Assets

70 Other Assets

12 Total Assets

74 Total Assets

14 Accounts Payable

94 Total Accounts Payable

15 Notes Payable - Bank

76 Overdrafts

77 Notes Payable - Banks

16 Notes Payable - Other

78 Notes Payable

79 Notes Payable

17 Taxes Payable

107 Federal Income Taxes Payable

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

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

21 TOTAL CURRENT LIABILITIES

113 Total Current Liabilities

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

24 Other Liabilities

121 Due to Affiliates

122 Due to Related Co.

123 Due to Officers

124 Due to Stockholders

125 Due to Employees

126 Deferred Income Taxes

127 Deferred Income

128 Subordinated Debt

129 Subordinated Debt

130 Minority Interest

131 Other Liabilities

132 Other Liabilities

26 TOTAL LIABILITIES

134 Total Liabilities

28 TOTAL EQUITY

148 Total Net Worth

30 Net Sales

158 Total Sales

31 Cost of Sales

160 Cost of Goods Sold #1

161 Cost of Goods Sold #2

162 Cost of Goods Sold #3

163 Cost of Goods Sold #4

164 Cost of Goods Sold #5

32 Interest Expense

197 Interest Expense

33 Depreciation & Amortization

165 Depreciation

179 Depreciation

180 Amortization

34 Business Rent Expense

172 Lease/Rent Expense

35 Officers Salaries

171 Officers Salaries

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

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

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

40 Profit Before Taxes

207 Profit Before Tax

42 Taxes

209 Current Taxes (-)

210 Deferred Taxes (-)

44 NET INCOME

218 NET INCOME