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[null,"Income Statement"]
[null,"[Name]"]
[null,"[Time Period]"]
[null,"Financial Statements in U.S. Dollars"]
[null,"Revenue"]
[null,null,"Gross Sales"]
[null,null,"Less: Sales Returns and Allowances"]
[null,null,"    Net Sales",{"$nulls":4},{"$f":"IF(OR(G6<>0,G7<>0),SUM(G6-G7),0)","v":0}]
[]
[null,"Cost of Goods Sold"]
[null,null,"Beginning Inventory"]
[null,null,"Add:","Purchases"]
[{"$nulls":3},"Freight-in"]
[{"$nulls":3},"Direct Labor"]
[{"$nulls":3},"Indirect Expenses"]
[null,null,"Inventory Available",{"$nulls":3},{"$f":"IF(SUM(G11:G15),SUM(G11:G15),0)","v":0}]
[null,null,"Less: Ending Inventory"]
[null,null,"    Cost of Goods Sold",{"$nulls":4},{"$f":"IF(OR(Inventory_Avail,G17),Inventory_Avail-G17,0)","v":0}]
[]
[null,null,"    Gross Profit (Loss)",{"$nulls":4},{"$f":"IF(OR(Net_Sales,COGS),Net_Sales-COGS,0)","v":0}]
[]
[null,"Expenses"]
[null,null,"Advertising"]
[null,null,"Amortization"]
[null,null,"Bad Debts"]
[null,null,"Bank Charges"]
[null,null,"Charitable Contributions"]
[null,null,"Commissions"]
[null,null,"Contract Labor"]
[null,null,"Depreciation"]
[null,null,"Dues and Subscriptions"]
[null,null,"Employee Benefit Programs"]
[null,null,"Insurance "]
[null,null,"Interest"]
[null,null,"Legal and Professional Fees"]
[null,null,"Licenses and Fees"]
[null,null,"Miscellaneous"]
[null,null,"Office Expense"]
[null,null,"Payroll Taxes"]
[null,null,"Postage"]
[null,null,"Rent"]
[null,null,"Repairs and Maintenance"]
[null,null,"Supplies"]
[null,null,"Telephone"]
[null,null,"Travel"]
[null,null,"Utilities"]
[null,null,"Vehicle Expenses"]
[null,null,"Wages"]
[null,null,"    Total Expenses",{"$nulls":4},{"$f":"IF(SUM(G23:G48),SUM(G23:G48),0)","v":0}]
[]
[null,null,"    Net Operating Income",{"$nulls":4},{"$f":"IF(OR(Gross_Profit,Total_Expenses),Gross_Profit-Total_Expenses,0)","v":0}]
[]
[null,"Other Income"]
[null,null,"Gain (Loss) on Sale of Assets"]
[null,null,"Interest Income"]
[null,null,"    Total Other Income",{"$nulls":4},{"$f":"IF(OR(G54<>0,G55<>0),G54+G55,0)","v":0}]
[]
[null,null,"    Net Income (Loss)",{"$nulls":4},{"$f":"IF(OR(Op_Income,Other_Income),Op_Income+Other_Income,0)","v":0}]

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