Accounts;Bold;Background;FontStyle;LetterColor;Align;Size;Comment Revenues;;rgb(183, 219, 255);;;
;; Gross sales revenues;;;;;;; Less return & allowances;;;;;;; Net sales revenues;;;;;;; Cost of goods sold;;;;;;; Direct materials;;;;;;; Direct labor;;;;;;; Manufacturing overhead;;#b7dbff;;;
;; Indirect labor;;;;;;; Depreciation, manufacturing equip;;;;;;; Other mfr overhead;;;;;;; Net mfr overhead;;;;;;; Net costs of goods sold;;;;;;; Gross profit;;;;;
;; Operating expenses;;;;;;; Selling expenses;;;;;;; Sales salaries;;;;;;; Warranty expenses;;;;;;; Depreciation, store equipment;;;;;;; Other selling expenses3;;;;;;; Total selling expenses;;;;;;; General & administrative expenses;;#b7dbff;;;
;; Administration salaries;;;;;;; Rent expenses;;;;;;; Depreciation, computers;;;;;;; Other general & admin expenses;;;;;;; total general & admin expenses;;;;;;; total operating expenses;;;;;;; Operating income before taxes;;;;;;; Financial revenue & expenses;;#b7dbff;;;
;; Revenue from investments;;;;;;; Less interest expenses;;;;;;; Net financial gain (expense);;;;;;; Income before tax & extraordinary items;;;;;;; Less income tax on operations;;;;;;; Income before extraordinary items;;;;;;; Extraordinary items;;#b7dbff;;;
;; Sale of land;;;;;;; Less initial cost;;;;;;; Net gain on sale of land;;;;;;; Less income tax on gain;;;;;;; Extraordinary items after tax;;;;;;; Net Income (Profit);;;;;
;;