PLSmartPivot/resources/Accounts.csv

1	Accounts	Bold	Background	FontStyle	LetterColor	Align	Size	Comment
2	Revenues		rgb(183, 219, 255)	<italic>		<center>		<comment>
3	Gross sales revenues
4	Less return & allowances
5	Net sales revenues	<bold>	#efefef
6	Cost of goods sold	<bold>
7	Direct materials
8	Direct labor
9	Manufacturing overhead		#b7dbff	<italic>		<center>		<comment>
10	Indirect labor
11	Depreciation, manufacturing equip
12	Other mfr overhead
13	Net mfr overhead	<bold>	#CCC0FF
14	Net costs of goods sold	<bold>	#CCC0FF
15	Gross profit	<bold>	#C4C4C4			<center>	<large>
16	Operating expenses	<bold>		<italic>
17	Selling expenses
18	Sales salaries
19	Warranty expenses
20	Depreciation, store equipment
21	Other selling expenses3
22	Total selling expenses	<bold>	#CCC0FF
23	General & administrative expenses		#b7dbff	<italic>		<center>		<comment>
24	Administration salaries
25	Rent expenses
26	Depreciation, computers
27	Other general & admin expenses
28	total general & admin expenses	<bold>	#efefef
29	total operating expenses	<bold>	#CCC0FF
30	Operating income before taxes	<bold>	#C4C4C4		<white>		<large>
31	Financial revenue & expenses		#b7dbff	<italic>		<center>		<comment>
32	Revenue from investments
33	Less interest expenses
34	Net financial gain (expense)
35	Income before tax & extraordinary items	<bold>	#C4C4C4		<white>		<large>
36	Less income tax on operations
37	Income before extraordinary items
38	Extraordinary items		#b7dbff	<italic>		<center>		<comment>
39	Sale of land
40	Less initial cost
41	Net gain on sale of land	<bold>	#efefef
42	Less income tax on gain
43	Extraordinary items after tax	<bold>	#efefef
44	Net Income (Profit)	<bold>	#C4C4C4		<white>	<center>	<large>