{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["Start","Balance sheet","Year-over-year chart"],"not_rendered":{"charts":2},"unopened":[{"sheet":"Year-over-year chart","index":2,"reason":"not_a_worksheet"}],"read":"whole","date_system":"1900"}

{"sheet":"Start","index":0,"n_rows":8,"n_cols":2,"rows_kept":8}
[null,"About this Template"]
[null,"Track your Total Assets, Liabilities, Owner’s Equity, and Balance using this workbook."]
[null,"Enter Assets and Liabilities in respective tables in Balance Sheet worksheet."]
[null,"Total Current, Fixed, and Other Assets, Total Current and Long-term Liabilities, Total Owner’s Equity, and Balance are automatically calculated."]
[null,"Year-over-year chart is automatically updated in the other worksheet."]
[null,"Note: "]
[null,"Additional instructions have been provided in cell tips in column B in BALANCE SHEET worksheet."]
[null,"To learn more about tables in the BALANCE SHEET worksheet, press SHIFT and then F10 within a table, select the TABLE option, and then select ALTERNATIVE TEXT."]

{"sheet":"Balance sheet","index":1,"n_rows":47,"n_cols":4,"rows_kept":47,"merged":[[0,1,1,1],[0,2,1,2],[0,3,1,3],[25,0,25,4],[26,1,26,3]]}
[null,"PANTHEROS LABS",null,"BALANCE SHEET"]
[]
[]
[null,"Assets"]
[null,"Current assets:","Previous Year","Current Year"]
[null,"Cash",{"v":50000,"d":"50,000.00"},{"v":64000,"d":"64,000.00"}]
[null,"Investments",{"v":23456.21,"d":"23,456.21"},{"v":25789,"d":"25,789.00"}]
[null,"Inventories",{"v":32124,"d":"32,124.00"},{"v":12235,"d":"12,235.00"}]
[null,"Accounts receivable",{"v":112230,"d":"112,230.00"},{"v":222615,"d":"222,615.00"}]
[null,"Pre-paid expenses",{"v":12321,"d":"12,321.00"},{"v":53155.21,"d":"53,155.21"}]
[null,"Other",656.23,788.32]
[null,"Total current assets",{"$f":"SUBTOTAL(109,CurrentAssets[Previous Year])","v":{"v":230787.44,"d":"230,787.44"}},{"$f":"SUBTOTAL(109,CurrentAssets[Current Year])","v":{"v":378582.53,"d":"378,582.53"}}]
[]
[null,"Fixed assets:","Previous Year","Current Year"]
[null,"Property and equipment",{"v":11615235,"d":"11,615,235.00"},{"v":15645215.33,"d":"15,645,215.33"}]
[null,"Leasehold improvements",{"v":2156215.01,"d":"2,156,215.01"},{"v":899265,"d":"899,265.00"}]
[null,"Equity and other investments",{"v":3256985.22,"d":"3,256,985.22"},{"v":5512541,"d":"5,512,541.00"}]
[null,"Less accumulated depreciation",{"v":544231,"d":"544,231.00"},{"v":625325,"d":"625,325.00"}]
[null,"Total fixed assets",{"$f":"SUBTOTAL(109,FixedAssets[Previous Year])","v":{"v":17572666.23,"d":"17,572,666.23"}},{"$f":"SUBTOTAL(109,FixedAssets[Current Year])","v":{"v":22682346.33,"d":"22,682,346.33"}}]
[]
[null,"Other assets:","Previous Year","Current Year"]
[null,"Goodwill",{"v":500000,"d":"500,000.00"},{"v":750000,"d":"750,000.00"}]
[null,"Total other assets",{"$f":"SUBTOTAL(109,OtherAssets[Previous Year])","v":{"v":500000,"d":"500,000.00"}},{"$f":"SUBTOTAL(109,OtherAssets[Current Year])","v":{"v":750000,"d":"750,000.00"}}]
[null,"Total assets",{"$f":"OtherAssets[[#Totals],[Previous Year]]+FixedAssets[[#Totals],[Previous Year]]+CurrentAssets[[#Totals],[Previous Year]]","v":{"v":18303453.67,"d":"18,303,453.67"}},{"$f":"OtherAssets[[#Totals],[Current Year]]+FixedAssets[[#Totals],[Current Year]]+CurrentAssets[[#Totals],[Current Year]]","v":{"v":23810928.86,"d":"23,810,928.86"}}]
[]
[]
[null,"Liabilities & owner's equity"]
[null,"Current liabilities:","Previous Year","Current Year"]
[null,"Accounts payable",{"v":2564218,"d":"2,564,218.00"},{"v":3456154,"d":"3,456,154.00"}]
[null,"Accrued wages",{"v":989521.78,"d":"989,521.78"},{"v":1234520,"d":"1,234,520.00"}]
[null,"Accrued compensation",{"v":501256,"d":"501,256.00"},{"v":701256,"d":"701,256.00"}]
[null,"Income taxes payable",{"v":79856,"d":"79,856.00"},{"v":61654,"d":"61,654.00"}]
[null,"Unearned revenue",{"v":747256.21,"d":"747,256.21"},{"v":304198.55,"d":"304,198.55"}]
[null,"Other",{"v":500000,"d":"500,000.00"},{"v":500000,"d":"500,000.00"}]
[null,"Total current liabilities",{"$f":"SUBTOTAL(109,CurrentLiabilities[Previous Year])","v":{"v":5382107.99,"d":"5,382,107.99"}},{"$f":"SUBTOTAL(109,CurrentLiabilities[Current Year])","v":{"v":6257782.55,"d":"6,257,782.55"}}]
[]
[null,"Long-term liabilities:","Previous Year","Current Year"]
[null,"Mortgage payable",{"v":120521,"d":"120,521.00"},{"v":149842,"d":"149,842.00"}]
[null,"Total long-term liabilities",{"$f":"SUBTOTAL(109,LongTermLiabilities[Previous Year])","v":{"v":120521,"d":"120,521.00"}},{"$f":"SUBTOTAL(109,LongTermLiabilities[Current Year])","v":{"v":149842,"d":"149,842.00"}}]
[]
[null,"Owner's equity:","Previous Year","Current Year"]
[null,"Investment capital",{"v":8365214,"d":"8,365,214.00"},{"v":12102365,"d":"12,102,365.00"}]
[null,"Accumulated retained earnings",{"v":332000,"d":"332,000.00"},{"v":500214,"d":"500,214.00"}]
[null,"Total owner's equity",{"$f":"SUBTOTAL(109,OwnersEquity[Previous Year])","v":{"v":8697214,"d":"8,697,214.00"}},{"$f":"SUBTOTAL(109,OwnersEquity[Current Year])","v":{"v":12602579,"d":"12,602,579.00"}}]
[null,"Total liabilities & owner's equity",{"$f":"OwnersEquity[[#Totals],[Previous Year]]+LongTermLiabilities[[#Totals],[Previous Year]]+CurrentLiabilities[[#Totals],[Previous Year]]","v":{"v":14199842.99,"d":"14,199,842.99"}},{"$f":"OwnersEquity[[#Totals],[Current Year]]+LongTermLiabilities[[#Totals],[Current Year]]+CurrentLiabilities[[#Totals],[Current Year]]","v":{"v":19010203.55,"d":"19,010,203.55"}}]
[]
[null,"Balance",{"$f":"SUM(C24-C45)","v":{"v":4103610.6800000016,"d":"4,103,610.68"}},{"$f":"SUM(D24-D45)","v":{"v":4800725.309999999,"d":"4,800,725.31"}}]