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{"sheet":"Title","index":0,"n_rows":1,"n_cols":1,"rows_kept":1,"cut":false,"hidden":false,"merged":[[0,0,0,1]]}
["Balance Sheet\n\nby\nKevin Bernhardt\nFarm Management Specialist \nUW-Madison Division of Extension, \nCenter for Dairy Profitability and\nUW-Platteville School of Agriculture\n\nbernhark@uwplatt.edu\n"]

{"sheet":"Instructions and Start Page","index":1,"n_rows":20,"n_cols":11,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,2,0,3],[1,2,1,3]]}
[null,null,"General Farm and Financial Information"]
[null,null,"This tab contains required information that will be used in construction of the Balance Sheet.  Any cells left blank will be carried over as a zero value.  User entry in yellow-shaded cells.",null,null,null,"Step 1","Enter Information on this page in Yellow Highlighted Squares"]
[null,null,"Name of farm:","<Insert Farm Name>"]
[null,null,"Date of current balance sheet (Ex: Dec 2018)","MM-YYYY",null,null,"Step 2","Enter information into schedules. Hit button below for easier entry."]
[null,null,"Current year of analysis (YYYY):","YYYY",null,null,null,"Macro assistance can also be done by hitting the \"Start\" button on each tab."]
[]
[null,null,null,null,null,null,null,null,null,null,"Which schedule to begin?"]
[]
[]
[]
[]
[null,null,null,null,null,null,"Step 3","Print Results by hitting button."]
[null,null,null,null,null,null,null,"Note: Results will print to the computer's default printer."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Step 4","Optional: Go to Beg & Ending Balance Sheet tab to see"]
[null,null,null,null,null,null,null," how the results change as everything is added."]

{"sheet":"Beg & Ending BS","index":2,"n_rows":68,"n_cols":9,"rows_kept":68,"cut":false,"hidden":false,"merged":[[64,5,64,6],[65,5,65,6],[66,5,66,6],[66,7,66,8],[67,5,67,6],[67,7,67,8],[65,2,65,3],[66,2,66,3],[67,2,67,3],[52,2,52,3],[55,2,55,3],[56,2,56,3],[63,7,63,8],[64,2,64,3],[64,7,64,8],[65,7,65,8],[0,1,0,8],[1,1,2,4],[1,5,1,6],[1,7,1,8],[2,5,2,6],[2,7,2,8],[3,1,3,4],[5,1,5,3],[6,2,6,3],[7,2,7,3],[8,2,8,3],[9,2,9,3],[10,2,10,3],[11,2,11,3],[12,2,12,3],[13,2,13,3],[14,2,14,3],[15,2,15,3],[16,2,16,3],[17,1,17,3],[18,2,18,3],[19,2,19,3],[20,2,20,3],[21,2,21,3],[22,2,22,3],[23,2,23,3],[24,2,24,3],[25,2,25,3],[27,2,27,3],[28,2,28,3],[29,2,29,3],[30,2,30,3],[31,2,31,3],[32,2,32,3],[33,2,33,3],[36,2,36,3],[37,2,37,3],[38,2,38,3],[39,2,39,3],[40,2,40,3],[41,2,41,3],[42,2,42,3],[43,2,43,3],[44,2,44,3],[45,2,45,3],[46,2,46,3],[49,2,49,3],[50,2,50,3],[51,2,51,3]]}
[null,{"$f":"'Instructions and Start Page'!D3","v":"<Insert Farm Name>"}]
[null,null,null,null,null,"Ending Balance Sht",null,"Beginning Balance Sht"]
[null,null,null,null,null,{"$f":"'Instructions and Start Page'!D5","v":"YYYY"},null,{"$f":"IFERROR(F3-1,\"yyyy\")","v":"yyyy"}]
[null,null,null,null,null,"End of Year:",{"$f":"F3","v":"YYYY"},"End of Year:",{"$f":"H3","v":"yyyy"}]
[null,"ASSETS",null,null,null,"Cost Basis","Market Basis","Cost Basis","Market Basis"]
[null,"Current Assets (<1 Year)",null,null,"Sched"]
[null,null,"Cash, checking & savings accounts (non-hedging)",null,"A",{"$f":"G7","v":0},{"$f":"'Sch A'!B3","v":0},{"$f":"I7","v":0},{"$f":"'Sch A'!D3","v":0}]
[null,null,"Hedging account balances",null,"A",0,{"$f":"'Sch A'!C4","v":0},0,{"$f":"'Sch A'!E4","v":0}]
[null,null,"Marketable securities",null,"B",{"$f":"'Sch B'!D3","v":0},{"$f":"'Sch B'!F3","v":0},{"$f":"'Sch B'!F3","v":0},{"$f":"'Sch B'!I3","v":0}]
[null,null,"Accounts receivable (incl accrued interest)",null,"C",{"$f":"G10","v":0},{"$f":"'Sch C'!D3+'Sch C'!E3","v":0},{"$f":"I10","v":0},{"$f":"'Sch C'!J3+'Sch C'!K3","v":0}]
[null,null,"Market inventory & raised feed",null,"D",0,{"$f":"'Sch D'!F3","v":0},0,{"$f":"'Sch D'!I3","v":0}]
[null,null,"Supplies ",null,"E",0,{"$f":"'Sch E'!B3","v":0},0,{"$f":"'Sch E'!C3","v":0}]
[null,null,"Purchased feed inventory",null,"E",0,{"$f":"'Sch E'!E3","v":0},0,{"$f":"'Sch E'!F3","v":0}]
[null,null,"Prepaid expenses ",null,"E",0,{"$f":"'Sch E'!H3","v":0},0,{"$f":"'Sch E'!I3","v":0}]
[null,null,"Growing crops ",null,"E",0,{"$f":"'Sch E'!K3","v":0},0,{"$f":"'Sch E'!L3","v":0}]
[null,null,"Other Current Assets ",null,"F",0,{"$f":"'Sch F'!B3","v":0},0,{"$f":"'Sch F'!C3","v":0}]
[null,null,"Total Current Assets",null,null,{"$f":"SUM(F7:F16)","v":0},0,0,0]
[null,"Intermediate Assets (1-10 Years)",null,null,"Sched"]
[null,null,"Raised breeding livestock",null,"G",{"$f":"G19","v":0},{"$f":"'Sch G'!D3","v":0},{"$f":"I19","v":0},{"$f":"'Sch G'!G3","v":0}]
[null,null,"Purchased breeding livestock",null,"H",{"$f":"'Sch H'!E3","v":0},{"$f":"'Sch H'!G3","v":0},{"$f":"'Sch H'!J3","v":0},{"$f":"'Sch H'!L3","v":0}]
[null,null,"Machinery and equipment ",null,"I",{"$f":"'Sch I'!D3","v":0},{"$f":"'Sch I'!E3","v":0},{"$f":"'Sch I'!G3","v":0},{"$f":"'Sch I'!H3","v":0}]
[null,null,"Intermediate accounts receivable ",null,"C",{"$f":"G22","v":0},{"$f":"'Sch C'!F3","v":0},{"$f":"I22","v":0},{"$f":"'Sch C'!L3","v":0}]
[null,null,"Leased assets ",null,"K",0,{"$f":"'Sch K'!B3","v":0},0,{"$f":"'Sch K'!F3","v":0}]
[null,null,"Intermediate investment in cooperatives",null,"L",{"$f":"'Sch L'!C3+'Sch L'!E3","v":0},{"$f":"'Sch L'!D3+'Sch L'!F3","v":0},{"$f":"'Sch L'!C4+'Sch L'!E4","v":0},{"$f":"'Sch L'!D4+'Sch L'!F4","v":0}]
[null,null,"Other intermediate assets/investments ",null,"L",{"$f":"'Sch L'!H3","v":0},{"$f":"'Sch L'!I3","v":0},{"$f":"'Sch L'!H4","v":0},{"$f":"'Sch L'!I4","v":0}]
[null,null,"Total Intermediate Assets",null,null,{"$f":"SUM(F19:F25)","v":0},0,0,0]
[null,"Fixed Assets (>10 Years)",null,null,"Sched"]
[null,null,"Real Estate, personal residence",null,"J",{"$f":"'Sch J'!B3","v":0},{"$f":"'Sch J'!B4","v":0},{"$f":"'Sch J'!C3","v":0},{"$f":"'Sch J'!C4","v":0}]
[null,null,"Real Estate, land & improvements",null,"J",{"$f":"'Sch J'!E3","v":0},{"$f":"'Sch J'!E4","v":0},{"$f":"'Sch J'!F3","v":0},{"$f":"'Sch J'!F4","v":0}]
[null,null,"Real Estate, buildings & improvements",null,"J",{"$f":"'Sch J'!H3","v":0},{"$f":"'Sch J'!H4","v":0},{"$f":"'Sch J'!I3","v":0},{"$f":"'Sch J'!I4","v":0}]
[null,null,"Long-term contracts/accounts receivable",null,"C",{"$f":"G31","v":0},{"$f":"'Sch C'!G3","v":0},{"$f":"I31","v":0},{"$f":"'Sch C'!M3","v":0}]
[null,null,"Other Fixed Assets/investments",null,"L",{"$f":"'Sch L'!J3","v":0},{"$f":"'Sch L'!K3","v":0},{"$f":"'Sch L'!J4","v":0},{"$f":"'Sch L'!K4","v":0}]
[null,null,"Total Fixed Assets",null,null,{"$f":"SUM(F28:F32)","v":0},0,0,0]
[null,null,"TOTAL ASSETS",null,null,{"$f":"F17+F26+F33","v":0},0,0,0]
[null,"LIABILITIES",null,null,null,"Cost","Market","Cost","Market"]
[null,"Current Liabilities (<1 Year)",null,null,"Sched"]
[null,null,"Accounts payable & credit cards ",null,"M",{"$f":"G37","v":0},{"$f":"'Sch M'!B3+'Sch M'!C3","v":0},{"$f":"I37","v":0},{"$f":"'Sch M'!B4+'Sch M'!C4","v":0}]
[null,null,"Operating loans (non-term)",null,"M",0,{"$f":"'Sch M'!Q3","v":0},0,{"$f":"'Sch M'!Q4","v":0}]
[null,null,"Current portion, term loans & loss carryover",null,"M",0,{"$f":"'Sch M'!F3+'Sch M'!L3","v":0},0,{"$f":"'Sch M'!F4+'Sch M'!L4","v":0}]
[null,null,"Current portion, capital leases",null,"K",0,{"$f":"'Sch K'!C3","v":0},0,{"$f":"'Sch K'!G3","v":0}]
[null,null,"Accrued interest, non-term/operating loans",null,"M",0,{"$f":"'Sch M'!P3","v":0},0,{"$f":"'Sch M'!P4","v":0}]
[null,null,"Accrued interest, term loans & loss carryover",null,"M",0,{"$f":"'Sch M'!E3+'Sch M'!K3","v":0},0,{"$f":"'Sch M'!E4+'Sch M'!K4","v":0}]
[null,null,"Accrued interest, capital leases",null,"K",0,{"$f":"'Sch K'!D3","v":0},0,{"$f":"'Sch K'!H3","v":0}]
[null,null,"Accrued expenses/liabilities",null,"N",0,{"$f":"'Sch N'!B3","v":0},0,{"$f":"'Sch N'!C3","v":0}]
[null,null,"Federal Income taxes payable",null,"O",0,{"$f":"'Sch O'!C3","v":0},0,{"$f":"'Sch O'!C4","v":0}]
[null,null,"Non-Federal Income taxes payable",null,"O",0,{"$f":"'Sch O'!C4","v":0},0,{"$f":"'Sch O'!D4","v":0}]
[null,null,"Other Current Liabilities",null,"P",0,{"$f":"'Sch P'!C3","v":0},0,{"$f":"'Sch P'!C4","v":0}]
[null,null,null,"Total Current Liabilities",null,{"$f":"SUM(F37:F47)","v":0},0,0,0]
[null,"Intermediate Liabilities (1-10 Years)",null,null,"Sched"]
[null,null,"Loss carryover loan balances",null,"M",{"$f":"G50","v":0},{"$f":"'Sch M'!H3+'Sch M'!M3","v":0},{"$f":"I50","v":0},{"$f":"'Sch M'!H4+'Sch M'!M4","v":0}]
[null,null,"Intermediate term loan balances",null,"M",0,{"$f":"'Sch M'!M3","v":0},0,{"$f":"'Sch M'!M4","v":0}]
[null,null,"Intermediate capital lease balances",null,"K",0,{"$f":"'Sch K'!E3","v":0},0,{"$f":"'Sch K'!I3","v":0}]
[null,null,"Other Intermediate Liabilities",null,"P",0,{"$f":"'Sch P'!D3","v":0},0,{"$f":"'Sch P'!D4","v":0}]
[null,null,null,"Total Intermediate Liabilities",null,{"$f":"SUM(F50:F53)","v":0},0,0,0]
[null,"Long-Term Liabilities (>10 Years)",null,null,"Sched"]
[null,null,"Long-term loan balances",null,"M",{"$f":"G56","v":0},{"$f":"'Sch M'!I3+'Sch M'!N3","v":0},{"$f":"I56","v":0},{"$f":"'Sch M'!N4","v":0}]
[null,null,"Other Long-term Liabilities",null,"P",0,{"$f":"'Sch P'!E3","v":0},0,{"$f":"'Sch P'!E4","v":0}]
[null,null,"Deferred Tax (enter values to right if needed)"]
[null,null,null,"Total Long-Term Liabilities",null,{"$f":"SUM(F56:F58)","v":0},0,0,0]
[null,null,null,"TOTAL LIABILITIES",null,{"$f":"F48+F54+F59","v":0},0,0,0]
[null,"OWNER EQUITY",null,null,null,"Cost","Market","Cost","Market"]
[null,null,null,"TOTAL OWNER EQUITY",null,{"$f":"F34-F60","v":0},0,0,0]
[]
[null,"Average of Beginning and Ending Balance Sheets"]
[null,null,null,null,null,"Cost",null,"Market"]
[null,null,"Average TOTAL ASSETS",null,null,{"$f":"AVERAGE(F34,H34)","v":0},null,{"$f":"AVERAGE(G34,I34)","v":0}]
[null,null,"Average TOTAL Liabilities",null,null,{"$f":"AVERAGE(F60,H60)","v":0},null,{"$f":"AVERAGE(G60,I60)","v":0}]
[null,null,"Average TOTAL Owner Equity",null,null,{"$f":"AVERAGE(F62, G62)","v":0},null,{"$f":"AVERAGE(H62,I62)","v":0}]

{"sheet":"Sch A","index":3,"n_rows":6,"n_cols":6,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,4],[4,1,4,2],[4,3,4,4]]}
["Schedule A: Cash - Checking, Savings, Money Market Accounts, Hedging Accounts",null,null,null,null,"Note: Cash, checking, savings, money market accounts refers to Non-Hedge balances. Total cost and market value is transferred to BS. Hedging Account Balances should be net of Marked to Market Value of Open Hedges. "]
[]
["Non-Hedging Totals",{"$f":"SUM(B7:B100)","v":0},"Non-Hedging Totals",{"$f":"SUM(D7:D100)","v":0}]
[null,"Hedging Totals",{"$f":"SUM(C7:C101)","v":0},"Hedging Totals",{"$f":"SUM(E7:E101)","v":0}]
[null,"End of Year",null,"Start of Year"]
["Description of Accounts","Non-Hedge Balance","Hedge Balance","Non-Hedge Balance","Hedge Balance"]

{"sheet":"Sch B","index":4,"n_rows":100,"n_cols":9,"rows_kept":100,"cut":false,"hidden":false,"merged":[[0,0,0,8],[4,1,4,5],[4,6,4,8]]}
["Schedule B: Marketable Securities"]
[]
[null,null,"Cost Basis Total",{"$f":"SUM(D7:D101)","v":0},"End of Year Market Total",{"$f":"SUM(F7:F101)","v":0},null,"Start of Year Market Total",{"$f":"SUM(I7:I101)","v":0}]
[]
[null,"End of Year",null,null,null,null,"Start of Year"]
["Description","Number of Shares or Units","Acquistion Price per Share or Unit","Cost Basis BS (Use Cost Value)","Share or Unit Price"," Market Basis BS (Use Market Value)","Number of Shares or Units","Share or Unit Price","Market Basis BS (Use Market Value)"]
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{"sheet":"Sch C","index":5,"n_rows":6,"n_cols":13,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,6],[0,8,0,14],[4,1,4,6],[4,7,4,12]]}
["Schedule C: Accounts, Notes, and Contracts Receivable1",null,null,null,null,null,null,null," 1   Includes anything earned and owed to you, but not yet paid (sales of products, crop insurance /other insurance indemnities, govt. program payments, etc.).  Also include any accrued interest owed.  Totals are the same for Cost and Market Basis balance sheet."]
[]
[null,"Totals",{"$f":"SUM(C7:C100)","v":0},0,0,0,0,"Totals",{"$f":"SUM(I7:I100)","v":0},0,0,0,0]
[]
[null,"End of Year",null,null,null,null,null,"Start of Year"]
["Description of Accounts, Notes, and Contracts Receivable ","Interest Rate","Total Balance ","Accrued Interest Due","Amount Due Next 12 Months","Amount Due in the Intermediate term (2-10 years)","Amount Due in Long-term, Beyond 10 Years","Interest Rate","Total Balance ","Accrued Interest Due","Amount Due Next 12 Months","Amount Due in the Intermediate term (2-10 years)","Amount Due in Long-term, Beyond 10 Years"]

{"sheet":"Sch D","index":6,"n_rows":100,"n_cols":17,"rows_kept":100,"cut":false,"hidden":false,"merged":[[0,0,0,8],[4,3,4,5],[4,6,4,8]]}
["Schedule D:  Market Inventory for Sale and Raised Feed for Future Production Input",null,null,null,null,null,null,null,null,"Note, the FFSC refers to \"net realizable value\", which is market value less selling costs.  The term \"market value\" will be used in the footnotes below and it refers to net realizable value (market value less selling costs).",null,null,null,null,null,null,"List"]
[null,null,null,null,null,null,null,null,null,"1  Products raised for the intent and purpose of selling as a source of farm revenues are valued at market value for both cost and market basis balance sheets.  Note, items in Schedule D are those that will effect accrual adjustments to revenues.",null,null,null,null,null,null,"Products raised for sale 1"]
[null,null,null,null,"Total",{"$f":"SUM(F7:F100)","v":0},null,"Total",{"$f":"SUM(I7:I100)","v":0},"2  The FFSC states that products raised for the intent and purpose of using as an input (e.g., feed) can be valued at market value, but the lower of cost or market value is preferred.  Deriving a cost value is difficult record-keeping for a raised product, but using a market value can distort the use of the product as an input and effect financial outcomes accordingly.  This spreadsheet system allows the user to use cost or market value.",null,null,null,null,null,null,"Products raised for use as a future input (most common is feed)2"]
[null,null,null,null,null,null,null,null,null,"3  Products purchased for the intent and purpose of later resale should be valued at the lower of cost or market value for the cost and market basis balance sheet.  However, the recommendation is to use cost value for both balance sheets.  ",null,null,null,null,null,null,"Products purchased for later resale (most common is feeder livestock)3"]
[null,null,null,"End of Year",null,null,"Start of Year",null,null,null,null,null,null,null,null,null,"Other Raised Products"]
["Category","Description of Category","Unit Type","Units in Inventory","Market Value per Unit","Mrkt Basis BS\nUse Market Value","Units in Inventory","Market Value per Unit","Mrkt Basis BS\nUse Market Value"]
[null,null,null,null,null,{"$f":"D7*E7","v":0},null,null,{"$f":"G7*H7","v":0}]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]

{"sheet":"Sch E","index":7,"n_rows":100,"n_cols":17,"rows_kept":100,"cut":false,"hidden":false,"merged":[[0,0,0,8],[0,9,0,14],[4,3,4,5],[4,6,4,8]]}
["Schedule E: Purchased Inventories for Use as a Production Input                                                                                                                                                                                                      (Supplies, Purchased Feed, Prepaid Expenses, and Investment in Growing Crops)1",null,null,null,null,null,null,null,null,"1 For purchased inventories, use the cost (purchase) value for both the Cost and Market Basis balance sheets.  Note, items in Schedule E will effect accrual adjustments to expenses.                                                                                                                                                                                                               2 It is not unusual that crops purchased for the intent of using it as a future input (most commonly feed) are comingled with the same crop that was raised.  In this case, the FFSC recommends the assumption that raised feeds are fed first.  Thus, what is left in inventory at the end of the year is purchased feed and valued accordingly.  If there is more inventory than what was purchased then the value would be a weighted average of the known purchase price(s) and market value for the inventory that was raised. ",null,null,null,null,null,null,"List of Options"]
[null,"End of Year","Start of Year",null,"End of Year","Start of Year",null,"End of Year","Start of Year",null,"End of Year","Start of Year",null,null,null,null,"Supplies In Inventory"]
["Total:                   Supplies In Inventory",{"$f":"SUMIF($A$7:$A$100,\"Supplies In Inventory\",$F$7:$F$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Supplies In Inventory\",$I$7:$I$100)","v":0},"Total:                                                          Purchased Crops / Feed Inventory2",{"$f":"SUMIF($A$7:$A$100,\"Purchased Crops/Feed Inventory2\",$F$7:$F$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Purchased Crops/Feed Inventory2\",$I$7:$I$100)","v":0},"Total:                    Prepaid Expenses",{"$f":"SUMIF($A$7:$A$100,\"Prepaid Expenses\",$F$7:$F$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Prepaid Expenses\",$I$7:$I$100)","v":0},"Total:                                                         Investments in Growing Crops",{"$f":"SUMIF($A$7:$A$100,\"Investment in Growing Crops\",$F$7:$F$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Investment in Growing Crops\",$I$7:$I$100)","v":0},null,null,null,null,"Purchased Crops/Feed Inventory2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Prepaid Expenses"]
[null,null,null,"End of Year",null,null,"Start of Year",null,null,null,null,null,null,null,null,null,"Growing Crops"]
["Category","Description","Unit Description","Units in Inventory","$ per Unit","Market Basis BS (Use Cost Value)","Units in Inventory","$ per Unit","Market Basis BS (Use Cost Value)"]
[null,null,null,null,null,{"$f":"D7*E7","v":0},null,null,{"$f":"G7*H7","v":0}]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,0,null,null,0]

{"sheet":"Sch F","index":8,"n_rows":6,"n_cols":3,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,2]]}
["Schedule F:  Other Current Assets"]
[]
["Total",{"$f":"SUM(B7:B100)","v":0},0]
[]
[null,"End of Year","Start of Year"]
["Description","Market Basis BS (Use Cost Value)","Market Basis BS (Use Cost Value)"]

{"sheet":"Sch G","index":9,"n_rows":100,"n_cols":7,"rows_kept":100,"cut":false,"hidden":false,"merged":[[0,0,0,6],[4,1,4,3],[4,4,4,6]]}
["Schedule G: Raised Breeding Livestock"]
[]
[null,null,"Total Market Value",{"$f":"SUM(D7:D100)","v":0},null,"Total Market Value",{"$f":"SUM(G7:G100)","v":0}]
[]
[null,"End of Year",null,null,"Start of Year"]
["Type of Breeding Animal","Inventory","Base Value","Market Value per Head","Inventory","Base Value","Market Value per Head"]
[null,null,null,{"$f":"B7*C7","v":0},null,null,{"$f":"E7*F7","v":0}]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]
[null,null,null,0,null,null,0]

{"sheet":"Sch H","index":10,"n_rows":100,"n_cols":12,"rows_kept":100,"cut":false,"hidden":false,"merged":[[0,0,0,11],[4,2,4,6],[4,7,4,11]]}
["Schedule H: Purchased Breeding Livestock "]
[]
[null,null,null,"Cost Basis Total",{"$f":"SUM(E7:E100)","v":0},"Market Basis Total",{"$f":"SUM(G7:G100)","v":0},null,"Cost Basis Total",{"$f":"SUM(J7:J100)","v":0},"Market Basis Total",{"$f":"SUM(L7:L100)","v":0}]
[]
[null,null,"End of Year",null,null,null,null,"Start of Year"]
["Purchased Breeding Livestock","Acquisition Cost Per Head","Inventory","Total Accumulated Depreciation","Cost Basis BS (Use Cost Value)","Current Market Value Per Head","Market Basis BS (Use Market Value)","Inventory","Total Accumulated Depreciation","Cost Basis BS (Use Cost Value)","Current Market Value Per Head","Market Basis BS (Use Market Value)"]
[null,null,null,null,{"$f":"B7*C7-D7","v":0},null,{"$f":"F7*C7","v":0},null,null,{"$f":"B7*H7-I7","v":0},null,{"$f":"K7*H7","v":0}]
[null,null,null,null,0,null,{"$f":"F8*B8","v":0},null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
[null,null,null,null,0,null,0,null,null,0,null,0]
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{"sheet":"Sch I","index":11,"n_rows":100,"n_cols":8,"rows_kept":100,"cut":false,"hidden":false,"merged":[[0,0,0,7],[4,2,4,4],[4,5,4,7]]}
["Schedule I: Machinery and Equipment "]
[]
[null,null,"Totals",{"$f":"SUM(D7:D100)","v":0},0,"Totals",{"$f":"SUM(G7:G100)","v":0},0]
[]
[null,null,"End of Year",null,null,"Start of Year"]
["Description","Acquisition Cost","Accumulated Depreciation","Total Cost Value","Total Market Value","Accumulated Depreciation","Total Cost Value","Total Market Value"]
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{"sheet":"Sch J","index":12,"n_rows":100,"n_cols":17,"rows_kept":100,"cut":false,"hidden":false,"merged":[[0,0,0,11],[4,4,4,7],[4,8,4,11]]}
["Schedule J:  Real Estate (land, buildings, and improvements)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"List of Options"]
[null,"End of Year","Start of Year",null,"End of Year","Start of Year",null,"End of Year","Start of Year",null,null,null,null,null,null,null,"Personal Residence"]
["Total Residence Cost Basis ",{"$f":"SUMIF($A$7:$A$100,\"Personal Residence\",$F$7:$F$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Personal Residence\",$J$7:$J$100)","v":0},"Total Land Cost Basis",{"$f":"SUMIF($A$7:$A$100,\"Land and Land Improvements\",$F$7:$F$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Land and Land Improvements\",$J$7:$J$100)","v":0},"Total Building Cost Basis",{"$f":"SUMIF($A$7:$A$100,\"Building and Improvements\",$F$7:$F$100)","v":0},0,null,null,null,null,null,null,null,"Land and Land Improvements"]
["Total Residence Market Value",{"$f":"SUMIF($A$7:$A$100,\"Personal Residence\",$H$7:$H$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Personal Residence\",$L$7:$L$100)","v":0},"Total Land Market Value",{"$f":"SUMIF($A$7:$A$100,\"Land and Land Improvements\",$H$7:$H$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Land and Land Improvements\",$L$7:$L$100)","v":0},"Total Building Market Value",{"$f":"SUMIF($A$7:$A$100,\"Building and Improvements\",$F$7:$F$100)","v":0},0,null,null,null,null,null,null,null,"Building and Improvements"]
[null,null,null,null,"End of Year",null,null,null,"Start of Year"]
["Category","Description","Acres (Enter 1 for buildings)","Acquisition Cost","Accumulated Depreciation","Cost Basis BS (Use Cost Value)","Market Value Per Acre or Unit","Total Market Value","Accumulated Depreciation","Cost Basis BS (Use Cost Value)","Market Value Per Acre or Unit","Total Market Value"]
[null,null,null,null,0.0,{"$f":"C7*D7-E7","v":0},null,{"$f":"C7*G7","v":0},0.0,{"$f":"C7*D7-I7","v":0},null,{"$f":"C7*K7","v":0}]
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{"sheet":"Sch K","index":13,"n_rows":6,"n_cols":10,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,8],[0,9,0,14],[4,1,4,4],[4,5,4,8]]}
["Schedule K: Leased Assets",null,null,null,null,null,null,null,null,"Note:  The initial value of a capital lease is the PV of payments to be made including any down payments or advanced payments. The value is both an asset and a liability with the liability being split between what is due currently and what remains."]
[]
["Totals",{"$f":"SUM(B7:B100)","v":0},0,0,0,0,0,0,0]
[]
[null,"End of Year",null,null,null,"Start of Year"]
["Description","Intermediate Asset Value","Current Liability, Lease Pmt","Current Liability, Accrued Interest","Intermediate Liability","Intermediate Asset Value","Current Liability, Lease Pmt","Current Liability, Accrued Interest","Intermediate Liability"]

{"sheet":"Sch L","index":14,"n_rows":6,"n_cols":17,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,9],[0,10,0,14],[4,2,4,5],[4,6,4,9]]}
["Schedule L:  Investment in Cooperatives and Other Non-Current Assets (Intermediate and Fixed)1",null,null,null,null,null,null,null,null,null,"Note: 1  Includes investments in cooperatives, unpaid cooperative dividends, investment in other entities, where conversion to cash is beyond one year.",null,null,null,null,null,"List of Options"]
[null,"Cooperatives","Intermediate                 Cost Basis","Intermediate Market Value","Fixed                        Cost Basis","Fixed                     Market Value","Other Non-Current Assets","Intermediate                 Cost Basis","Intermediate Market Value","Fixed                        Cost Basis","Fixed                     Market Value",null,null,null,null,null,"Investment in Cooperatives"]
[null,"End of Year",{"$f":"SUMIF($A$7:$A$100,\"Investment in Cooperatives\", C$7:C$100)","v":0},0,0,0,"End of Year",{"$f":"SUMIF($A$7:$A$100,\"Other Non-Current Assets\", C$7:C$100)","v":0},0,0,0,null,null,null,null,null,"Other Non-Current Assets"]
[null,"Start of Year",{"$f":"SUMIF($A$7:$A$100,\"Investment in Cooperatives\", G$7:G$100)","v":0},0,0,0,"Start of Year",{"$f":"SUMIF($A$7:$A$100,\"Other Non-Current Assets\", G$7:G$100)","v":0},0,0,0,null,null,null,null,null,"Other Investments (Stocks, Bonds, Securities, etc.)"]
[null,null,"End of Year",null,null,null,"Start of Year"]
["Category","Description","Other Intermediate Cost Basis BS","Other Intermediate Market Basis","Other Fixed Cost Basis BS","Other Fixed Market Basis BS","Other Intermediate Cost Basis BS","Other Intermediate Market Basis","Other Fixed Cost Basis BS","Other Fixed Market Basis BS"]

{"sheet":"Sch M","index":15,"n_rows":6,"n_cols":20,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,9],[0,10,0,14],[4,2,4,5],[4,6,4,9]]}
["Schedule M:  Accounts Payable, Credit Cards and Debt Service (term and non-term/operating loans)",null,null,null,null,null,null,null,null,null,"Note: Accounts Payable (Includes: wages, repairs, supplies and inputs, rent, etc.); Non-mortgage term loans includes Term Loans for Intermediate Assets (machinery, equipment, breeding livestock, and unpaid operating (aka loss carryover)); Mortgage term loans includes Term Loans for Fixed Assets (Mortgage & Land Contracts)",null,null,null,null,null,null,null,null,"List of Options"]
["Accounts Payable and Credit Cards","Accrued Interest Due","Balance Due Current","Mortgage Term Loans","Accrued Interest Due","Balance Due Current","Balance Due Intermediate","Balance Due Intermediate","Balance Due Long-Term","Non-Mortgage Term Loans","Accrued Interest Due","Balance Due              Current","Balance Due Intermediate","Balance Due Long-Term","Non-Term/ Operating Loans","Accrued Interest Due","Balance Due Current","Balance Due Intermediate",null,"Accounts Payable and Credit Cards"]
["End of Year",{"$f":"SUMIF($A$7:A100,A2,C$7:C$100)","v":0},{"$f":"SUMIF($A$7:A100,A2,D$7:D$100)","v":0},"End of Year",{"$f":"SUMIF($A$7:$A$100,$D$2,C$7:C$100)","v":0},0,0,0,0,"End of Year",{"$f":"SUMIF($A$7:$A$100,$J$2,C$7:C$100)","v":0},0,0,0,"End of Year",{"$f":"SUMIF($A$7:$A$100,$O$2,C$7:C$100)","v":0},0,0,null,"Non-Term/ Operating Loans"]
["Start of Year",{"$f":"SUMIF($A$7:A100,A2,G$7:G$100)","v":0},{"$f":"SUMIF($A$7:A100,A2,H$7:H$100)","v":0},"Start of Year",{"$f":"SUMIF($A$7:$A$100,$D$2,G$7:G$100)","v":0},0,0,0,{"$f":"SUMIF($A$7:$A$100,$D$2,J$7:J$100)","v":0},"Start of Year",{"$f":"SUMIF($A$7:$A$100,$J$2,G$7:G$100)","v":0},0,0,0,"Start of Year",{"$f":"SUMIF($A$7:$A$100,$O$2,G$7:G$100)","v":0},0,0,null,"Non-Mortgage Term Loans"]
[null,null,"End of Year",null,null,null,"Start of Year",null,null,null,null,null,null,null,null,null,null,null,null,"Mortgage Term Loans"]
["Category","Description","Accrued Interest Due","Balance Due Current","Balance Due Over 1 Year (Intermediate)","Balance Due Over 3 Years (Long-Term)","Accrued Interest Due","Balance Due Current","Balance Due Over 1 Year (Intermediate)","Balance Due Over 3 Years (Long-Term)"]

{"sheet":"Sch N","index":16,"n_rows":6,"n_cols":3,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,2]]}
["Schedule N: Accrued Expenses/Liability"]
[]
["Totals",{"$f":"SUM(B7:B100)","v":0},0]
[]
[null,"End of Year","Start of Year"]
["Description","Accrued Balance","Accrued Balance"]

{"sheet":"Sch O","index":17,"n_rows":6,"n_cols":17,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,3]]}
["Schedule O: Income Taxes Payable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"List of Options"]
[null,null,"Federal Income Taxes Payable","Non-Federal Income Taxes Payable",null,null,null,null,null,null,null,null,null,null,null,null,"Federal Income Taxes Payable"]
[null,"End of Year",{"$f":"SUMIF($A$7:$A$100,\"Federal Income Taxes Payable\",$C$7:$C$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Non-Federal Income Taxes Payable\",$C$7:$C$100)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Non-Federal Income Taxes Payable"]
[null,"Start of Year",{"$f":"SUMIF($A$7:$A$100,\"Federal Income Taxes Payable\",$D$7:$D$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Non-Federal Income Taxes Payable\",$D$7:$D$100)","v":0}]
[null,null,"End Of Year","Start of Year"]
["Category","Description","Balance Due","Balance Due"]

{"sheet":"Sch P","index":18,"n_rows":6,"n_cols":5,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,3]]}
["Schedule P:  Other Liabilities (notes, contracts and other)"]
[null,null,"Other Liabilities - Current","Other Liabilities - Intermediate","Other Liabilities - Long-Term"]
[null,"End of Year",{"$f":"SUMIF($A$7:$A$100,\"Other Liabilities - Current\",$C$7:$C$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Other Liabilities - Intermediate\",$C$7:$C$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Other Liabilities - Long-Term\",$C$7:$C$100)","v":0}]
[null,"Start of Year",{"$f":"SUMIF($A$7:$A$100,\"Other Liabilities - Current\",$D$7:$D$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Other Liabilities - Intermediate\",$D$7:$D$100)","v":0},{"$f":"SUMIF($A$7:$A$100,\"Other Liabilities - Long-Term\",$D$7:$D$100)","v":0}]
[null,null,"End Of Year","Start of Year"]
["Category","Description","Balance Due","Balance Due"]