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[null,"Telephone",{"v":224,"d":"$224.00"},{"v":235,"d":"$235.00"},{"v":265,"d":"$265.00"},{"v":245,"d":"$245.00"},{"v":245,"d":"$245.00"},{"v":220,"d":"$220.00"},{"$nulls":6},{"$f":"SUM(Actual_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":1434,"d":"$1,434.00"}}]
[null,"Internet access",{"v":180,"d":"$180.00"},{"v":180,"d":"$180.00"},{"v":180,"d":"$180.00"},{"v":180,"d":"$180.00"},{"v":180,"d":"$180.00"},{"v":180,"d":"$180.00"},{"$nulls":6},{"$f":"SUM(Actual_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":1080,"d":"$1,080.00"}}]
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[null,"Security",{"v":600,"d":"$600.00"},{"v":600,"d":"$600.00"},{"v":600,"d":"$600.00"},{"v":600,"d":"$600.00"},{"v":600,"d":"$600.00"},{"v":600,"d":"$600.00"},{"$nulls":6},{"$f":"SUM(Actual_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":3600,"d":"$3,600.00"}}]
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[null,"Web site updates",{"v":200,"d":"$200.00"},{"v":200,"d":"$200.00"},{"v":200,"d":"$200.00"},{"v":200,"d":"$200.00"},{"v":200,"d":"$200.00"},{"v":1500,"d":"$1,500.00"},{"$nulls":6},{"$f":"SUM(Actual_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":2500,"d":"$2,500.00"}}]
[null,"Collateral preparation",{"v":4800,"d":"$4,800.00"},0,0,{"v":5500,"d":"$5,500.00"},0,0,{"$nulls":6},{"$f":"SUM(Actual_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":10300,"d":"$10,300.00"}}]
[null,"Collateral printing",{"v":100,"d":"$100.00"},{"v":500,"d":"$500.00"},{"v":100,"d":"$100.00"},{"v":100,"d":"$100.00"},{"v":600,"d":"$600.00"},{"v":180,"d":"$180.00"},{"$nulls":6},{"$f":"SUM(Actual_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":1580,"d":"$1,580.00"}}]
[null,"Marketing events",{"v":1800,"d":"$1,800.00"},{"v":2200,"d":"$2,200.00"},{"v":2200,"d":"$2,200.00"},{"v":4700,"d":"$4,700.00"},{"v":1500,"d":"$1,500.00"},{"v":2300,"d":"$2,300.00"},{"$nulls":6},{"$f":"SUM(Actual_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":14700,"d":"$14,700.00"}}]
[null,"Miscellaneous expenses",{"v":145,"d":"$145.00"},{"v":156,"d":"$156.00"},{"v":123,"d":"$123.00"},{"v":223,"d":"$223.00"},{"v":187,"d":"$187.00"},{"v":245,"d":"$245.00"},{"$nulls":6},{"$f":"SUM(Actual_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":1079,"d":"$1,079.00"}}]
[]
[null,"TRAINING / TRAVEL",{"$f":"SUM(INDIRECT(\"Actual_TrainingTravel[\"&C$6&\"]\"))","v":{"v":2800,"d":"$2,800.00"}},{"$f":"SUM(INDIRECT(\"Actual_TrainingTravel[\"&D$6&\"]\"))","v":{"v":4600,"d":"$4,600.00"}},{"v":2800,"d":"$2,800.00"},{"v":2800,"d":"$2,800.00"},{"v":2000,"d":"$2,000.00"},{"v":6300,"d":"$6,300.00"},0,0,0,0,0,0,{"v":21300,"d":"$21,300.00"}]
[null,"TRAINING/TRAVEL","JANUARY","FEBRUARY","MARCH","APRIL","MAY","JUNE","JULY","AUGUST","SEPTEMBER","OCTOBER","NOVEMBER","DECEMBER","TOTAL"]
[null,"Training classes",{"v":1600,"d":"$1,600.00"},{"v":2400,"d":"$2,400.00"},{"v":1400,"d":"$1,400.00"},{"v":1600,"d":"$1,600.00"},{"v":1200,"d":"$1,200.00"},{"v":2800,"d":"$2,800.00"},{"$nulls":6},{"$f":"SUM(Actual_TrainingTravel[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":11000,"d":"$11,000.00"}}]
[null,"Travel costs",{"v":1200,"d":"$1,200.00"},{"v":2200,"d":"$2,200.00"},{"v":1400,"d":"$1,400.00"},{"v":1200,"d":"$1,200.00"},{"v":800,"d":"$800.00"},{"v":3500,"d":"$3,500.00"},{"$nulls":6},{"$f":"SUM(Actual_TrainingTravel[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":10300,"d":"$10,300.00"}}]
[]
[null,"MONTHLY TOTAL",{"$f":"C7+C12+C23+C32","v":{"v":129682,"d":"$129,682.00"}},{"v":127804,"d":"$127,804.00"},{"v":125565,"d":"$125,565.00"},{"v":137394,"d":"$137,394.00"},{"v":128255,"d":"$128,255.00"},{"v":134239,"d":"$134,239.00"},0,0,0,0,0,0,{"v":782939,"d":"$782,939.00"}]

{"sheet":"Expense variances","index":2,"n_rows":37,"n_cols":16,"rows_kept":37}
[{"$nulls":15}," "]
[null,{"$f":"'Planned expenses'!B2","v":"Market Financial Consulting"}]
[null,"EXPENSE VARIANCES"]
[]
[null,"  Note: negative values mean actual expense is higher than planned expense"]
[null,null,"January","February","March","April","May","June","July","August","September","October","November","December","Total"]
[null,"EMPLOYEE COSTS",{"$f":"SUM(INDIRECT(\"Var_EmployeeCosts[\"&C$6&\"]\"))","v":0},{"$f":"SUM(INDIRECT(\"Var_EmployeeCosts[\"&D$6&\"]\"))","v":0},0,{"v":-635,"d":"$(635.00)"},{"v":-635,"d":"$(635.00)"},{"v":-635,"d":"$(635.00)"},0,0,0,0,0,0,{"v":-1905,"d":"$(1,905.00)"}]
[null," EMPLOYEE COSTS","JANUARY","FEBRUARY","MARCH","APRIL","MAY","JUNE","JULY","AUGUST","SEPTEMBER","OCTOBER","NOVEMBER","DECEMBER","TOTAL"]
[null,"Wages",{"$f":"IF(INDIRECT(\"Actual_EmployeeCosts[\"&C$6&\"]\")=\"\",\"\",INDIRECT(\"Plan_EmployeeCosts[\"&C$6&\"]\")-INDIRECT(\"Actual_EmployeeCosts[\"&C$6&\"]\"))","v":0},0,0,{"v":-500,"d":"$(500.00)"},{"v":-500,"d":"$(500.00)"},{"v":-500,"d":"$(500.00)"},"","","","","","",{"$f":"SUM(Var_EmployeeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":-1500,"d":"$(1,500.00)"}}]
[null,"Benefits",0,0,0,{"v":-135,"d":"$(135.00)"},{"v":-135,"d":"$(135.00)"},{"v":-135,"d":"$(135.00)"},"","","","","","",{"$f":"SUM(Var_EmployeeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":-405,"d":"$(405.00)"}}]
[]
[null,"OFFICE COSTS",{"$f":"SUM(INDIRECT(\"Var_OfficeCosts[\"&C$6&\"]\"))","v":{"v":-17,"d":"$(17.00)"}},{"$f":"SUM(INDIRECT(\"Var_OfficeCosts[\"&D$6&\"]\"))","v":{"v":72,"d":"$72.00"}},{"v":78,"d":"$78.00"},{"v":-141,"d":"$(141.00)"},{"v":-38,"d":"$(38.00)"},{"v":16,"d":"$16.00"},0,0,0,0,0,0,{"v":-30,"d":"$(30.00)"}]
[null,"OFFICE COSTS","JANUARY","FEBRUARY","MARCH","APRIL","MAY","JUNE","JULY","AUGUST","SEPTEMBER","OCTOBER","NOVEMBER","DECEMBER","TOTAL"]
[null,"Office lease",{"$f":"IF(INDIRECT(\"Actual_OfficeCosts[\"&C$6&\"]\")=\"\",\"\",INDIRECT(\"Plan_OfficeCosts[\"&C$6&\"]\")-INDIRECT(\"Actual_OfficeCosts[\"&C$6&\"]\"))","v":0},{"$f":"IF(INDIRECT(\"Actual_OfficeCosts[\"&D$6&\"]\")=\"\",\"\",INDIRECT(\"Plan_OfficeCosts[\"&D$6&\"]\")-INDIRECT(\"Actual_OfficeCosts[\"&D$6&\"]\"))","v":0},0,0,0,0,"","","","","","",{"$f":"SUM(Var_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":0}]
[null,"Gas",{"$f":"IF(INDIRECT(\"Actual_OfficeCosts[\"&C$6&\"]\")=\"\",\"\",INDIRECT(\"Plan_OfficeCosts[\"&C$6&\"]\")-INDIRECT(\"Actual_OfficeCosts[\"&C$6&\"]\"))","v":{"v":-4,"d":"$(4.00)"}},{"v":-30,"d":"$(30.00)"},{"v":15,"d":"$15.00"},{"v":-130,"d":"$(130.00)"},{"v":13,"d":"$13.00"},{"v":12,"d":"$12.00"},"","","","","","",{"$f":"SUM(Var_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":-124,"d":"$(124.00)"}}]
[null,"Electric",{"v":12,"d":"$12.00"},{"v":22,"d":"$22.00"},{"v":32,"d":"$32.00"},{"v":1,"d":"$1.00"},{"v":-6,"d":"$(6.00)"},{"v":10,"d":"$10.00"},"","","","","","",{"$f":"SUM(Var_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":71,"d":"$71.00"}}]
[null,"Water",{"v":5,"d":"$5.00"},{"v":7,"d":"$7.00"},{"v":6,"d":"$6.00"},{"v":4,"d":"$4.00"},{"v":6,"d":"$6.00"},{"v":4,"d":"$4.00"},"","","","","","",{"$f":"SUM(Var_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":32,"d":"$32.00"}}]
[null,"Telephone",{"v":26,"d":"$26.00"},{"v":15,"d":"$15.00"},{"v":-15,"d":"$(15.00)"},{"v":5,"d":"$5.00"},{"v":5,"d":"$5.00"},{"v":30,"d":"$30.00"},"","","","","","",{"$f":"SUM(Var_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":66,"d":"$66.00"}}]
[null,"Internet access",0,0,0,0,0,0,"","","","","","",{"$f":"SUM(Var_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":0}]
[null,"Office supplies",{"v":-56,"d":"$(56.00)"},{"v":58,"d":"$58.00"},{"v":40,"d":"$40.00"},{"v":-21,"d":"$(21.00)"},{"v":-56,"d":"$(56.00)"},{"v":-40,"d":"$(40.00)"},"","","","","","",{"$f":"SUM(Var_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":-75,"d":"$(75.00)"}}]
[null,"Security",0,0,0,0,0,0,"","","","","","",{"$f":"SUM(Var_OfficeCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":0}]
[]
[null,"MARKETING COSTS",{"$f":"SUM(INDIRECT(\"Var_MarketingCosts[\"&C$6&\"]\"))","v":{"v":555,"d":"$555.00"}},{"$f":"SUM(INDIRECT(\"Var_MarketingCosts[\"&D$6&\"]\"))","v":{"v":-456,"d":"$(456.00)"}},{"v":-23,"d":"$(23.00)"},{"v":-123,"d":"$(123.00)"},{"v":113,"d":"$113.00"},{"v":-825,"d":"$(825.00)"},0,0,0,0,0,0,{"v":-759,"d":"$(759.00)"}]
[null,"MARKETING COSTS","JANUARY","FEBRUARY","MARCH","APRIL","MAY","JUNE","JULY","AUGUST","SEPTEMBER","OCTOBER","NOVEMBER","DECEMBER","TOTAL"]
[null,"Web site hosting",{"$f":"IF(INDIRECT(\"Actual_MarketingCosts[\"&C$6&\"]\")=\"\",\"\",INDIRECT(\"Plan_MarketingCosts[\"&C$6&\"]\")-INDIRECT(\"Actual_MarketingCosts[\"&C$6&\"]\"))","v":0},{"$f":"IF(INDIRECT(\"Actual_MarketingCosts[\"&D$6&\"]\")=\"\",\"\",INDIRECT(\"Plan_MarketingCosts[\"&D$6&\"]\")-INDIRECT(\"Actual_MarketingCosts[\"&D$6&\"]\"))","v":0},0,0,0,0,"","","","","","",{"$f":"SUM(Var_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":0}]
[null,"Web site updates",{"$f":"IF(INDIRECT(\"Actual_MarketingCosts[\"&C$6&\"]\")=\"\",\"\",INDIRECT(\"Plan_MarketingCosts[\"&C$6&\"]\")-INDIRECT(\"Actual_MarketingCosts[\"&C$6&\"]\"))","v":0},0,0,0,0,{"v":-500,"d":"$(500.00)"},"","","","","","",{"$f":"SUM(Var_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":-500,"d":"$(500.00)"}}]
[null,"Collateral preparation",{"v":200,"d":"$200.00"},0,0,{"v":-500,"d":"$(500.00)"},0,0,"","","","","","",{"$f":"SUM(Var_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":-300,"d":"$(300.00)"}}]
[null,"Collateral printing",{"v":100,"d":"$100.00"},{"v":-300,"d":"$(300.00)"},{"v":100,"d":"$100.00"},{"v":100,"d":"$100.00"},{"v":-400,"d":"$(400.00)"},{"v":20,"d":"$20.00"},"","","","","","",{"$f":"SUM(Var_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":-380,"d":"$(380.00)"}}]
[null,"Marketing events",{"v":200,"d":"$200.00"},{"v":-200,"d":"$(200.00)"},{"v":-200,"d":"$(200.00)"},{"v":300,"d":"$300.00"},{"v":500,"d":"$500.00"},{"v":-300,"d":"$(300.00)"},"","","","","","",{"$f":"SUM(Var_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":300,"d":"$300.00"}}]
[null,"Miscellaneous expenses",{"v":55,"d":"$55.00"},{"v":44,"d":"$44.00"},{"v":77,"d":"$77.00"},{"v":-23,"d":"$(23.00)"},{"v":13,"d":"$13.00"},{"v":-45,"d":"$(45.00)"},"","","","","","",{"$f":"SUM(Var_MarketingCosts[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":121,"d":"$121.00"}}]
[]
[null,"TRAINING / TRAVEL",{"$f":"SUM(INDIRECT(\"Var_TrainingTravel[\"&C$6&\"]\"))","v":{"v":1200,"d":"$1,200.00"}},{"$f":"SUM(INDIRECT(\"Var_TrainingTravel[\"&D$6&\"]\"))","v":{"v":-600,"d":"$(600.00)"}},{"v":1200,"d":"$1,200.00"},{"v":1200,"d":"$1,200.00"},{"v":2000,"d":"$2,000.00"},{"v":-2300,"d":"$(2,300.00)"},0,0,0,0,0,0,{"v":2700,"d":"$2,700.00"}]
[null,"TRAINING/TRAVEL","JANUARY","FEBRUARY","MARCH","APRIL","MAY","JUNE","JULY","AUGUST","SEPTEMBER","OCTOBER","NOVEMBER","DECEMBER","TOTAL"]
[null,"Training classes",{"$f":"IF(INDIRECT(\"Actual_TrainingTravel[\"&C$6&\"]\")=\"\",\"\",INDIRECT(\"Plan_TrainingTravel[\"&C$6&\"]\")-INDIRECT(\"Actual_TrainingTravel[\"&C$6&\"]\"))","v":{"v":400,"d":"$400.00"}},{"$f":"IF(INDIRECT(\"Actual_TrainingTravel[\"&D$6&\"]\")=\"\",\"\",INDIRECT(\"Plan_TrainingTravel[\"&D$6&\"]\")-INDIRECT(\"Actual_TrainingTravel[\"&D$6&\"]\"))","v":{"v":-400,"d":"$(400.00)"}},{"v":600,"d":"$600.00"},{"v":400,"d":"$400.00"},{"v":800,"d":"$800.00"},{"v":-800,"d":"$(800.00)"},"","","","","","",{"$f":"SUM(Var_TrainingTravel[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":1000,"d":"$1,000.00"}}]
[null,"Travel costs",{"$f":"IF(INDIRECT(\"Actual_TrainingTravel[\"&C$6&\"]\")=\"\",\"\",INDIRECT(\"Plan_TrainingTravel[\"&C$6&\"]\")-INDIRECT(\"Actual_TrainingTravel[\"&C$6&\"]\"))","v":{"v":800,"d":"$800.00"}},{"v":-200,"d":"$(200.00)"},{"v":600,"d":"$600.00"},{"v":800,"d":"$800.00"},{"v":1200,"d":"$1,200.00"},{"v":-1500,"d":"$(1,500.00)"},"","","","","","",{"$f":"SUM(Var_TrainingTravel[[#This Row],[JANUARY]:[DECEMBER]])","v":{"v":1700,"d":"$1,700.00"}}]
[]
[null,"MONTHLY VARIANCE",{"$f":"C7+C12+C23+C32","v":{"v":1738,"d":"$1,738.00"}},{"v":-984,"d":"$(984.00)"},{"v":1255,"d":"$1,255.00"},{"v":301,"d":"$301.00"},{"v":1440,"d":"$1,440.00"},{"v":-3744,"d":"$(3,744.00)"},0,0,0,0,0,0,{"v":6,"d":"$6.00"}]

{"sheet":"Expenses analysis","index":3,"n_rows":18,"n_cols":13,"rows_kept":18}
[{"$nulls":12},"."]
[null,{"$f":"'Planned expenses'!B2","v":"Market Financial Consulting"}]
[null,"EXPENSES ANALYSIS"]
[]
[null,{"$f":"\"  Analysis of data from January to \" & PROPER(INDEX('Actual expenses'!C6:N6,1,MonthsWithActual))","v":"  Analysis of data from January to June"}]
[]
[null," PLANNED vs ACTUAL EXPENSES",{"$nulls":6},"MONTHLY EXPENSES"]
[]
[]
[]
[]
[]
[]
[null,"CATEGORY","PLANNED EXPENSES","ACTUAL EXPENSES","VARIANCE","VARIANCE %"]
[null,"Employee costs",{"$f":"SUM(OFFSET('Planned expenses'!C7,0,0,1,MonthsWithActual))","v":{"v":657225,"d":"$657,225.00"}},{"$f":"SUM(OFFSET('Actual expenses'!C7,0,0,1,MonthsWithActual))","v":{"v":659130,"d":"$659,130.00"}},{"$f":"C15-D15","v":{"v":-1905,"d":"$(1,905.00)"}},{"$f":"E15/C15","v":{"v":-0.002898550724637681,"d":"-0.29%"}}]
[null,"Office costs",{"$f":"SUM(OFFSET('Planned expenses'!C12,0,0,1,MonthsWithActual))","v":{"v":69320,"d":"$69,320.00"}},{"$f":"SUM(OFFSET('Actual expenses'!C12,0,0,1,MonthsWithActual))","v":{"v":69350,"d":"$69,350.00"}},{"$f":"C16-D16","v":{"v":-30,"d":"$(30.00)"}},{"$f":"E16/C16","v":{"v":-4.3277553375649163E-4,"d":"-0.04%"}}]
[null,"Marketing costs",{"$f":"SUM(OFFSET('Planned expenses'!C23,0,0,1,MonthsWithActual))","v":{"v":32400,"d":"$32,400.00"}},{"$f":"SUM(OFFSET('Actual expenses'!C23,0,0,1,MonthsWithActual))","v":{"v":33159,"d":"$33,159.00"}},{"v":-759,"d":"$(759.00)"},{"v":-0.023425925925925926,"d":"-2.34%"}]
[null,"Training / travel",{"$f":"SUM(OFFSET('Planned expenses'!C32,0,0,1,MonthsWithActual))","v":{"v":24000,"d":"$24,000.00"}},{"$f":"SUM(OFFSET('Actual expenses'!C32,0,0,1,MonthsWithActual))","v":{"v":21300,"d":"$21,300.00"}},{"v":2700,"d":"$2,700.00"},{"v":0.1125,"d":"11.25%"}]