{"text_format":"1","workbook":"xlsx","n_sheets":8,"sheets":["Home","Current Assets","Non-Current Assets","Current Liabilities","Non-Current Liabilities","Non-Farm Assets","Non-Farm Liabilities","Balance Sheet"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":1,"comments":5,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Home","index":0,"n_rows":50,"n_cols":9,"rows_kept":50,"cut":false,"hidden":false,"merged":[[7,0,8,13],[49,0,49,8],[26,0,31,13],[32,0,35,13]]}
[]
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["Instructions"]
["Use the yellow shaded cells found on the Current Assets, Non-Current Assets, Current Liabilities, Non-Current Liabilites, Non-Farm Assets, and Non-Farm Liabilities tabs to fill in values for each category. "]
[]
["Each section within these tabs will be subtotaled and automatically fill in on the Balance Sheet tab."]
["When working within a tab, scroll down to see the complete list of schedules for data entry."]
["Links to previously mentioned tabs:"]
[]
["Current Assets",null,"Non-Current Assets",null,null,"Current Liabilities",null,"Non-Current Liabilities"]
[null,"Non-Farm Assets",null,null,"Non-Farm Liabilities",null,null,null,"Balance Sheet"]
[]
["Enter data in the yellow shaded cells only. "]
["Orange shaded cells will be calculated automatically from numbers entered in yellow shaded cells. "]
["Only add lines within sections with yellow cells."]
[]
["Options"]
["Users may enter either cost value, market value, or both cost and market on the schedules."]
["If users wish to enter beginning and ending values directly onto the balance sheet, a simple version of this tool may be found:"]
["If users work with FSA, they may use the FSA Balance Sheet to prepare their balance sheet found:"]
[]
["Valuation Methods"]
["For depreciable assets, one method of valuation is historical cost. This method is most useful in estimating costs of the assets associated with generating income for each reporting period during the life of an asset. If an expensive machine will be used to produce revenues over a ten-year period, it is inappropriate to charge the entire cost to the year of purchase. A portion of the non-recoverable cost of acquisition should be charged to each year in which the asset will generate revenues. This charge to each reporting period is known as depreciation expense. Historical cost will reflect the purchase price less accumulated depreciation and provides a more conservative approach to valuation than the market value approach during inflationary periods. "]
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[]
[]
[]
[]
["Current market value is an amount which would be received if the asset was sold at the balance sheet date. The amount is usually determined by an appraisal and is therefore subjective. Current market value may be required by lenders when the asset will be used to secure a loan. Market value is used to estimate the amount of taxes that will be owed if the assets are sold and to estimate owner equity. An estimate of direct costs necessary to convert an asset to cash may be subtracted to record a net realizable value. "]
[]
[]
[]
[]
["OCES Fact Sheets"]
["AGEC-752, Developing a Balance Sheet"]
["AGEC-791, Schedule of Assets"]
["AGEC-792, Schedule of Liabilities"]
["AGEC-939, Deferred Taxes"]
[]
["Additional Spreadsheet Tools"]
["OSU spreadsheet tools"]
["www.beefextension.com/"]
["KSU spreadsheet tools"]
["ISU spreadsheet tools"]
[]
["Disclaimer: This spreadsheet is provided by the Oklahoma Cooperative Extension Service for educational use and is provided solely on an “AS IS” basis. Oklahoma Cooperative Extension Service assumes no liability for the use of these programs. "]

{"sheet":"Current Assets","index":1,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
["Current Asset Schedule","* Enter data in yellow shaded cells. Orange shaded cells will calculate automatically. Only add lines within sections with yellow cells (if you add lines, formulas for calculations are not automatically added). "]
["Name: ",null,null,null,"Date: ","2017-01-01"]
[null,"Cash and Checking","Pre-paid Expenses",null,"Marketable Livestock","Purchased Feed"]
[null,"Accounts Receivable","Cash Investment  in Growing Crops",null,"Stored Crops and Feed","Supplies","Other Current Assets"]
[null,"Beginning",null,"Beginning","Beginning","Ending","Ending","Ending","Beginning","Beginning","Ending","Ending"]
[null,null,null,"Market Value ","Total Market",null,"Market Value ","Total Market","Cost Per","Total Cost ","Cost per","Total Cost "]
["Description","Number (A)","Unit ","Per Unit ($) (B)","Value ($) (A x B)","Number ( C )","Per Unit ($) (D)","Value ($)  (C x D)","Unit ($) (E)","Value ($) (A x E)","unit ($) (F)","Value ($) (C x F)"]
["Cash and Checking"]
[]
[]
[]
["Subtotal - Cash and Checking",null,null,null,{"$f":"SUM(E9:E11)","v":0},null,null,{"$f":"SUM(H9:H11)","v":0}]
["Accounts Receivable"]
[]
[]
[]
["Subtotal - Accounts Receivable",null,null,null,null,null,null,null,null,{"$f":"SUM(J14:J16)","v":0},null,{"$f":"SUM(L14:L16)","v":0}]
["Pre-paid Expenses"]
[null,null,null,null,null,null,null,null,null,{"$f":"B19*I19","v":0},null,{"$f":"F19*K19","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"B20*I20","v":0},null,{"$f":"F20*K20","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"B21*I21","v":0},null,{"$f":"F21*K21","v":0}]
[null,null,null,null,null,null,null,null,null,0,null,0]
["Subtotal - Pre-paid Expenses",null,null,null,null,null,null,null,null,{"$f":"SUM(J19:J22)","v":0},null,{"$f":"SUM(L19:L22)","v":0}]
["Cash Investment in Growing Crops"]
[null,null,null,null,null,null,null,null,null,{"$f":"B25*I25","v":0},null,{"$f":"F25*K25","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"B26*I26","v":0},null,0]
[null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,null,null,null,0,null,{"$f":"F28*K28","v":0}]
[null,null,null,null,null,null,null,null,null,0,null,0]
["Subtotal - Cash Investment in Growing Crops",null,null,null,null,null,null,null,null,{"$f":"SUM(J25:J29)","v":0},null,{"$f":"SUM(L25:L29)","v":0}]
["Marketable Livestock"]
[null,null,null,null,{"$f":"B32*D32","v":0},null,null,{"$f":"F32*G32","v":0}]
[null,null,null,null,{"$f":"B33*D33","v":0},null,null,{"$f":"F33*G33","v":0}]
[null,null,null,null,0,null,null,0]
["Subtotal - Marketable Livestock",null,null,null,{"$f":"SUM(E32:E34)","v":0},null,null,{"$f":"SUM(H32:H34)","v":0}]
["Stored Crops and Feed"]
[null,null,null,null,{"$f":"B37*D37","v":0},null,null,{"$f":"F37*G37","v":0}]
[null,null,null,null,0,null,null,0]
[null,null,null,null,{"$f":"B39*D39","v":0},null,null,0]
[null,null,null,null,0,null,null,{"$f":"F40*G40","v":0}]
[null,null,null,null,0,null,null,0]
["Subtotal - Stored Crops and Feed",null,null,null,{"$f":"SUM(E37:E41)","v":0},null,null,{"$f":"SUM(H37:H41)","v":0}]
["Purchased Feed"]
[null,null,null,null,{"$f":"B44*D44","v":0},null,null,{"$f":"F44*G44","v":0}]
[null,null,null,null,0,null,null,0]
[null,null,null,null,0,null,null,{"$f":"F46*G46","v":0}]
[null,null,null,null,0,null,null,{"$f":"F47*G47","v":0}]
[null,null,null,null,{"$f":"B48*D48","v":0},null,null,0]
["Subtotal - Purchased Feed",null,null,null,{"$f":"SUM(E44:E48)","v":0},null,null,{"$f":"SUM(H44:H48)","v":0}]
["Supplies"]
[null,null,null,null,{"$f":"B51*D51","v":0},null,null,{"$f":"F51*G51","v":0}]
[null,null,null,null,0,null,null,0]
[null,null,null,null,0,null,null,0]
[null,null,null,null,0,null,null,0]
[null,null,null,null,0,null,null,0]
["Subtotal - Supplies",null,null,null,{"$f":"SUM(E51:E55)","v":0},null,null,{"$f":"SUM(H51:H55)","v":0}]
["Other Current Assets"]
[null,null,null,null,{"$f":"B58*D58","v":0},null,null,{"$f":"F58*G58","v":0}]
[null,null,null,null,0,null,null,{"$f":"F59*G59","v":0}]
[null,null,null,null,0,null,null,0]
["Subtotal - Other Current Assets",null,null,null,{"$f":"SUM(E58:E60)","v":0},null,null,{"$f":"SUM(H58:H60)","v":0}]

{"sheet":"Non-Current Assets","index":2,"n_rows":108,"n_cols":23,"rows_kept":108,"cut":false,"hidden":false,"merged":[]}
["Non-Current Asset Schedule","* Please fill in the yellow shaded cells. Orange shaded cells will fill in automatically. Only add lines on lines with yellow cells."]
["Name: ",{"$f":"'Current Assets'!B2","v":0},null,null,"Date: ",{"$f":"'Current Assets'!F2","v":"2017-01-01"},null,null,null,null,null,null,null,null,"Straight-line Depreciation"]
[null,"Breeding Livestock","Machinery and Equipment",null,"Contracts and Notes Receivable",null,"Real Estate, Land",null,null,null,null,null,null,null,"Purchase cost"]
[null,"Vehicles","Investment in Capital Leases",null,"Investment in Cooperatives",null,"Buildings and Improvements",null,null,null,null,null,null,null,"Salvage value"]
[null,null,null,null,null,null,"Other Non-Current Assets",null,null,null,null,null,null,null,"Years of useful life"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Depreciation per year",null,{"$f":"(Q3-Q4)/Q5","v":{"$error":"#DIV/0!"}}]
[null,null,"Beginning",null,"Beginning","Beginning","Ending","Ending","Ending","Beginning","Beginning","Ending","Ending",null,null,"Annual","Accumulated"]
[null,"Mo./Yr.","Number",null,"Market Value","Total Market","Number","Market Value","Total Market","Cost Per Unit","Total Cost","Cost Per Unit","Total Cost","Years Of","Salvage Value","Depreciation","Depreciation","Book","Units","Date","Price","Gain/Loss ","Tax"]
["Description","Purchased","(A)","Unit","Per Unit (B)","Value (A x B)","( C )","Per Unit (D)","Value (C x D)","( E )","(A x E)","(F)","(C x F)","Useful Life","(Total)","Expense","(Total)","Value","Sold","Sold","Received","On Sale","Basis"]
["Purchased Breeding Livestock"]
[null,null,null,null,null,{"$f":"C11*E11","v":0},null,null,{"$f":"G11*H11","v":0},null,{"$f":"C11*J11","v":0},null,{"$f":"G11*L11","v":0}]
[null,null,null,null,null,{"$f":"C12*E12","v":0},null,null,{"$f":"G12*H12","v":0},null,{"$f":"C12*J12","v":0},null,{"$f":"G12*L12","v":0}]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,{"$f":"C14*E14","v":0},null,null,{"$f":"G14*H14","v":0},null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
["Raised Breeding Livestock"]
[null,null,null,null,null,{"$f":"C18*E18","v":0},null,null,{"$f":"G18*H18","v":0},null,{"$f":"C18*J18","v":0},null,{"$f":"G18*L18","v":0}]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
["Subtotal - Breeding Livestock",null,null,null,null,{"$f":"SUM(F11:F23)","v":0},null,null,{"$f":"SUM(I11:I23)","v":0},null,{"$f":"SUM(K11:K23)","v":0},null,{"$f":"SUM(M11:M23)","v":0}]
["Vehicles"]
[null,null,null,null,null,{"$f":"C26*E26","v":0},null,null,{"$f":"G26*H26","v":0},null,{"$f":"C26*J26","v":0},null,{"$f":"G26*L26","v":0}]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
["Subtotal - Vehicles",null,null,null,null,{"$f":"SUM(F26:F33)","v":0},null,null,{"$f":"SUM(I26:I33)","v":0},null,{"$f":"SUM(K26:K33)","v":0},null,{"$f":"SUM(M26:M33)","v":0}]
["Machinery and Equipment"]
[null,null,null,null,null,{"$f":"C36*E36","v":0},null,null,{"$f":"G36*H36","v":0},null,{"$f":"C36*J36","v":0},null,{"$f":"G36*L36","v":0}]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
["Subtotal - Machinery and Equipment",null,null,null,null,{"$f":"SUM(F36:F56)","v":0},null,null,{"$f":"SUM(I36:I56)","v":0},null,{"$f":"SUM(K36:K56)","v":0},null,{"$f":"SUM(M36:M56)","v":0}]
["Investment in Capital Leases"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C59*J59","v":0},null,{"$f":"G59*L59","v":0}]
[null,null,null,null,null,null,null,null,null,null,0,null,{"$f":"G60*L60","v":0}]
[null,null,null,null,null,null,null,null,null,null,0,null,{"$f":"G61*L61","v":0}]
[null,null,null,null,null,null,null,null,null,null,0,null,{"$f":"G62*L62","v":0}]
["Subtotal - Investment in Capital Leases",null,null,null,null,null,null,null,null,null,{"$f":"SUM(K59:K62)","v":0},null,{"$f":"SUM(M59:M62)","v":0}]
["Contracts and Notes Receivable"]
[null,null,null,null,null,{"$f":"C65*E65","v":0},null,null,{"$f":"G65*H65","v":0},null,{"$f":"C65*J65","v":0},null,{"$f":"G65*L65","v":0}]
[null,null,null,null,null,0,null,null,{"$f":"G66*H66","v":0},null,0,null,{"$f":"G66*L66","v":0}]
[null,null,null,null,null,0,null,null,{"$f":"G67*H67","v":0},null,0,null,{"$f":"G67*L67","v":0}]
[null,null,null,null,null,0,null,null,{"$f":"G68*H68","v":0},null,0,null,{"$f":"G68*L68","v":0}]
["Subtotal - Contracts and Notes Receivable",null,null,null,null,{"$f":"SUM(F65:F68)","v":0},null,null,{"$f":"SUM(I65:I68)","v":0},null,{"$f":"SUM(K65:K68)","v":0},null,{"$f":"SUM(M65:M68)","v":0}]
["Investment in Cooperatives"]
[null,null,null,null,null,{"$f":"C71*E71","v":0},null,null,{"$f":"G71*H71","v":0},null,{"$f":"C71*J71","v":0},null,{"$f":"G71*L71","v":0}]
[null,null,null,null,null,0,null,null,{"$f":"G72*H72","v":0},null,0,null,{"$f":"G72*L72","v":0}]
[null,null,null,null,null,0,null,null,{"$f":"G73*H73","v":0},null,0,null,{"$f":"G73*L73","v":0}]
[null,null,null,null,null,0,null,null,{"$f":"G74*H74","v":0},null,0,null,{"$f":"G74*L74","v":0}]
["Subtotal - Investment in Cooperatives",null,null,null,null,{"$f":"SUM(F71:F74)","v":0},null,null,{"$f":"SUM(I71:I74)","v":0},null,{"$f":"SUM(K71:K74)","v":0},null,{"$f":"SUM(M71:M74)","v":0}]
["Real Estate, Land"]
[null,null,null,null,null,{"$f":"C77*E77","v":0},null,null,{"$f":"G77*H77","v":0},null,{"$f":"C77*J77","v":0},null,{"$f":"G77*L77","v":0}]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
["Subtotal - Real Estate, Land",null,null,null,null,{"$f":"SUM(F77:F92)","v":0},null,null,{"$f":"SUM(I77:I92)","v":0},null,{"$f":"SUM(K77:K92)","v":0},null,{"$f":"SUM(M77:M92)","v":0}]
["Buildings and Improvements, Do not include buildings which are valued with land in the real estate section above."]
[null,null,null,null,null,{"$f":"C95*E95","v":0},null,null,{"$f":"G95*H95","v":0},null,{"$f":"C95*J95","v":0},null,{"$f":"G95*L95","v":0}]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
[null,null,null,null,null,0,null,null,0,null,0,null,0]
["Subtotal - Buildings and Improvements",null,null,null,null,{"$f":"SUM(F95:F101)","v":0},null,null,{"$f":"SUM(I95:I101)","v":0},null,{"$f":"SUM(K95:K101)","v":0},null,{"$f":"SUM(M95:M101)","v":0}]
["Other Non-Current Assets"]
[null,null,null,null,null,{"$f":"C104*E104","v":0},null,null,{"$f":"G104*H104","v":0},null,{"$f":"C104*J104","v":0},null,{"$f":"G104*L104","v":0}]
[null,null,null,null,null,0,null,null,{"$f":"G105*H105","v":0},null,0,null,{"$f":"G105*L105","v":0}]
[null,null,null,null,null,0,null,null,{"$f":"G106*H106","v":0},null,0,null,{"$f":"G106*L106","v":0}]
[null,null,null,null,null,0,null,null,{"$f":"G107*H107","v":0},null,0,null,{"$f":"G107*L107","v":0}]
["Subtotal - Other Non-Current Assets",null,null,null,null,{"$f":"SUM(F104:F107)","v":0},null,null,{"$f":"SUM(I104:I107)","v":0},null,{"$f":"SUM(K104:K107)","v":0},null,{"$f":"SUM(M104:M107)","v":0}]

{"sheet":"Current Liabilities","index":3,"n_rows":41,"n_cols":9,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
["Current Liabilities Schedule","* Please fill in the yellow shaded cells. Orange shaded cells will fill in automatically. Only add lines on lines with yellow cells."]
["Name: ",{"$f":"'Current Assets'!B2","v":0},null,null,"Date: ",{"$f":"'Current Assets'!F2","v":"2017-01-01"}]
[null,"Accounts Payable",null,"Taxes Payable","Other Current Liabilities"]
[null,"Line of Credit and Operating Notes",null,"Other Accrued Expenses"]
[null,null,null,null,"Beginning",null,null,"Ending"]
[null,"Payment","Interest","Payment","Total Principal","Interest","Interest Due","Total Principal","Interest"]
["Description","Month","Rate","Amount","Balance","Accrued","This Year","Principal","Accrued"]
["Accounts Payable"]
[]
[]
[]
[]
[]
["Subtotal - Accounts Payable",null,null,{"$f":"SUM(D9:D13)","v":0},{"$f":"SUM(E9:E13)","v":0},{"$f":"SUM(F9:F13)","v":0},{"$f":"SUM(G9:G13)","v":0},{"$f":"SUM(H9:H13)","v":0}]
["Line of Credit and Operating Notes"]
[]
[]
[]
[]
[]
["Subtotal - Line of Credit and Operating Notes",null,null,{"$f":"SUM(D16:D20)","v":0},0,0,0,0,0]
["Taxes Payable"]
["Ad Valorem"]
["Employee Payroll Withholding"]
["Income Taxes"]
["Deferred Taxes"]
["Subtotal - Taxes Payable",null,null,{"$f":"SUM(D23:D26)","v":0},0,0,0,0]
["Other Accrued Expenses"]
[]
[]
[]
[]
[]
["Subtotal - Other Accrued Expenses",null,null,{"$f":"SUM(D29:D33)","v":0},{"$f":"SUM(E29:E33)","v":0},{"$f":"SUM(F29:F33)","v":0},{"$f":"SUM(G29:G33)","v":0},{"$f":"SUM(H29:H33)","v":0}]
["Other Current Liabilities"]
[]
[]
[]
[]
[]
["Subtotal - Other Accrued Expenses",null,null,{"$f":"SUM(D36:D40)","v":0},0,0,0,0]

{"sheet":"Non-Current Liabilities","index":4,"n_rows":42,"n_cols":14,"rows_kept":42,"cut":false,"hidden":false,"merged":[[28,1,33,3]]}
["Non-Current Liabilities Schedule","* Please fill in the yellow shaded cells. Orange shaded cells will fill in automatically. Only add lines on lines with yellow cells."]
["Name: ",{"$f":"'Current Assets'!B2","v":0},null,null,"Date: ",{"$f":"'Current Assets'!F2","v":"2017-01-01"}]
[null,"Notes Payable, non-Real Estate",null,"Deferred Taxes"]
[null,"Notes Payable, Real Estate",null,"Other Non-Current Liabilities"]
[null,null,null,null,"Beginning","Beginning","Beginning","Beginning","Beginning","Ending","Ending","Ending","Ending","Ending"]
[null,"Payment","Interest","Payment","Total Principal","Interest","Interest Due","Current","Non-Current","Total Principal","Interest","Interest Due","Current","Non-Current"]
["Description","Month","Rate","Amount","Balance","Accrued","This Year","Principal","Principal","Balance","Accrued","This Year","Principal","Principal"]
["Notes Payable, Non-Real Estate"]
[]
[]
[]
[]
[]
["Subtotal - Notes Payable, Non-Real Estate",null,null,{"$f":"SUM(D9:D13)","v":0},0,0,0,0,0,0,0,0,0,0]
["Notes Payable, Real Estate"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Subtotal - Notes Payable, Real Estate",null,null,{"$f":"SUM(D16:D26)","v":0},0,0,0,0,0,0,0,0,0,0]
["Deferred Taxes"]
[null,"Deferred taxes are only relevant on market valuation balance sheets because by definition deferred taxes are a liability item that accounts for the taxes owed on the difference between cost value and market value. Since that is not an issue on a cost value balance sheet, deferred taxes do not need to be accounted for on Cost valuation balance sheets."]
[]
[]
[]
[]
[]
["Subtotal - Deferred Taxes",null,null,null,{"$f":"SUM(E29:E34)","v":0},null,null,null,null,{"$f":"SUM(J29:J34)","v":0}]
["Other Non-Current Liabilities"]
[]
[]
[]
[]
[]
["Subtotal - Other Non-Current Liabilities",null,null,{"$f":"SUM(D37:D41)","v":0},0,0,0,0,0,0,{"$f":"SUM(K37:K41)","v":0},0,0,0]

{"sheet":"Non-Farm Assets","index":5,"n_rows":41,"n_cols":12,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
["Non-Farm Asset Schedule","Non-Farm Assets * Please fill in the yellow shaded cells. Orange shaded cells will fill in automatically. Only add lines on lines with yellow cells."]
["Name: ",{"$f":"'Current Assets'!B2","v":0},null,null,"Date: ",{"$f":"'Current Assets'!F2","v":"2017-01-01"}]
[null,"Savings","Other Non-Farm Assets",null,"Investment in Other Entities"]
[null,"Marketable Securities","Cash Value, Life Insurance",null,"Other Non-Farm Assets"]
["Current Non-Farm Assets","Beginning",null,"Beginning","Beginning","Ending","Ending","Ending","Beginning","Beginning","Ending","Ending"]
[null,null,null,"Market Value ","Total Market",null,"Market Value ","Total Market","Cost Per","Total Cost","Cost Per","Total Cost"]
["Description","Number (A)","Unit","Per Unit ($) (B)","Value ($) (A x B)","Number ( C )","Per Unit ($) (D)","Value ($) (C x D)","Unit ($) ( E )","Value ($) (A x E)","Unit ($) (F)","Value ($) (C x F)"]
["Savings"]
[]
[]
[]
["Subtotal - Savings",null,null,null,{"$f":"SUM(E9:E11)","v":0},null,null,{"$f":"SUM(H9:H11)","v":0}]
["Marketable Securities"]
[null,null,null,null,{"$f":"B14*D14","v":0},null,null,{"$f":"F14*G14","v":0}]
[null,null,null,null,{"$f":"B15*D15","v":0},null,null,{"$f":"F15*G15","v":0}]
[null,null,null,null,{"$f":"B16*D16","v":0},null,null,{"$f":"F16*G16","v":0}]
[null,null,null,null,{"$f":"B17*D17","v":0},null,null,{"$f":"F17*G17","v":0}]
["Subtotal - Marketable Securities",null,null,null,{"$f":"SUM(E14:E17)","v":0},null,null,{"$f":"SUM(H14:H17)","v":0}]
["Other Non-Farm Assets"]
[null,null,null,null,{"$f":"B20*D20","v":0},null,null,{"$f":"F20*G20","v":0}]
[null,null,null,null,{"$f":"B21*D21","v":0},null,null,{"$f":"F21*G21","v":0}]
[null,null,null,null,{"$f":"B22*D22","v":0},null,null,{"$f":"F22*G22","v":0}]
[null,null,null,null,{"$f":"B23*D23","v":0},null,null,{"$f":"F23*G23","v":0}]
["Subtotal - Other Non-Farm Assets",null,null,null,{"$f":"SUM(E20:E23)","v":0},null,null,{"$f":"SUM(H20:H23)","v":0}]
["Non-Current Non-Farm Assets"]
["Cash Value, Life Insurance"]
[null,null,null,null,{"$f":"B27*D27","v":0},null,null,{"$f":"F27*G27","v":0}]
[null,null,null,null,{"$f":"B28*D28","v":0},null,null,{"$f":"F28*G28","v":0}]
[null,null,null,null,{"$f":"B29*D29","v":0},null,null,{"$f":"F29*G29","v":0}]
["Subtotal - Cash Value, Life Insurance",null,null,null,{"$f":"SUM(E27:E29)","v":0},null,null,{"$f":"SUM(H27:H29)","v":0}]
["Investment in Other Entities"]
[null,null,null,null,null,null,null,null,null,{"$f":"B32*I32","v":0},null,{"$f":"F32*K32","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"B33*I33","v":0},null,{"$f":"F33*K33","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"B34*I34","v":0},null,{"$f":"F34*K34","v":0}]
["Subtotal - Investment in Other Entities",null,null,null,null,null,null,null,null,{"$f":"SUM(J32:J34)","v":0},null,{"$f":"SUM(L32:L34)","v":0}]
["Other Non-Farm Assets"]
[null,null,null,null,{"$f":"B37*D37","v":0},null,null,{"$f":"F37*G37","v":0}]
[null,null,null,null,{"$f":"B38*D38","v":0},null,null,{"$f":"F38*G38","v":0}]
[null,null,null,null,{"$f":"B39*D39","v":0},null,null,{"$f":"F39*G39","v":0}]
[null,null,null,null,{"$f":"B40*D40","v":0},null,null,{"$f":"F40*G40","v":0}]
["Subtotal - Other Non-Farm Assets",null,null,null,{"$f":"SUM(E37:E40)","v":0},null,null,{"$f":"SUM(H37:H40)","v":0}]

{"sheet":"Non-Farm Liabilities","index":6,"n_rows":36,"n_cols":10,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
["Non-Farm Liabilities Schedule","* Please fill in the yellow shaded cells. Orange shaded cells will fill in automatically. Only add lines on lines with yellow cells."]
["Name: ",{"$f":"'Current Assets'!B2","v":0},null,null,"Date: ",{"$f":"'Current Assets'!F2","v":"2017-01-01"}]
[null,"Non-Farm Notes & Interest",null,"Non-Farm Notes"]
[null,"Other Non-Farm Liabilities",null,"Other Non-Farm Liabilities"]
["Current Non-Farm Liabilities",null,null,null,"Beginning",null,null,null,null,"Ending"]
[null,"Payment","Interest","Payment","Total Principal","Interest","Interest Due","Current","Non-Current","Total Principal"]
["Description","Month","Rate","Amount","Balance","Accrued","This Year","Principal","Principal","Principal"]
["Non-Farm Notes & Interest"]
[]
[]
[]
[]
[]
["Subtotal - Non-Farm Notes & Interest",null,null,{"$f":"SUM(D9:D13)","v":0},{"$f":"SUM(E9:E13)","v":0},{"$f":"SUM(F9:F13)","v":0},{"$f":"SUM(G9:G13)","v":0},null,null,{"$f":"SUM(J9:J13)","v":0}]
["Other Non-Farm Liabilities"]
[]
[]
[]
[]
[]
["Subtotal - Other Non-Farm Liabilities",null,null,{"$f":"SUM(D16:D20)","v":0},{"$f":"SUM(E16:E20)","v":0},{"$f":"SUM(F16:F20)","v":0},{"$f":"SUM(G16:G20)","v":0},null,null,{"$f":"SUM(J16:J20)","v":0}]
["Non-Current Non-Farm Liabilities"]
["Non-Farm Notes"]
[]
[]
[]
[]
[]
["Subtotal - Non-Farm Notes",null,null,{"$f":"SUM(D24:D28)","v":0},0,0,0,0,0,0]
["Other Non-Farm Liabilities"]
[]
[]
[]
[]
[]
["Subtotal - Other Non-Farm Liabilities",null,null,{"$f":"SUM(D31:D35)","v":0},0,0,0,0,0,0]

{"sheet":"Balance Sheet","index":7,"n_rows":86,"n_cols":7,"rows_kept":86,"cut":false,"hidden":false,"merged":[]}
["Balance Sheet"]
["Name: ",{"$f":"'Current Assets'!B2","v":0}]
["Date statement developed: ",{"$f":"'Current Assets'!F2","v":"2017-01-01"}]
["Balance sheet type: Farm, personal, or consolidated: "]
[null,"Market","Market",null,"Cost","Cost"]
[null,"A","B","C","A","B","C"]
["Current Assets","Beginning Balance ","Ending Balance","Net Change","Beginning Balance ","Ending Balance","Net Change"]
["    1) Cash & Checking ",{"$f":"'Current Assets'!E12","v":0},{"$f":"'Current Assets'!H12","v":0},{"$f":"C8-B8","v":0},{"$f":"'Current Assets'!E12","v":0},{"$f":"'Current Assets'!H12","v":0},{"$f":"F8-E8","v":0}]
["    2) Accounts Receivable ",{"$f":"E9","v":0},0,{"$f":"C9-B9","v":0},{"$f":"'Current Assets'!J17","v":0},{"$f":"'Current Assets'!L17","v":0},{"$f":"F9-E9","v":0}]
["    3) Prepaid Expenses",0,0,{"$f":"C10-B10","v":0},{"$f":"'Current Assets'!J23","v":0},{"$f":"'Current Assets'!L23","v":0},{"$f":"F10-E10","v":0}]
["    4) Cash Investment Growing Crops ",0,0,{"$f":"C11-B11","v":0},{"$f":"'Current Assets'!J30","v":0},{"$f":"'Current Assets'!L30","v":0},{"$f":"F11-E11","v":0}]
["Inventories "]
["    5) Marketable Livestock",{"$f":"'Current Assets'!E35","v":0},{"$f":"'Current Assets'!H35","v":0},{"$f":"C13-B13","v":0},{"$f":"B13","v":0},0,{"$f":"F13-E13","v":0}]
["    6) Stored Crops and Feed",{"$f":"'Current Assets'!E42","v":0},{"$f":"'Current Assets'!H42","v":0},0,0,0,0]
["    7) Purchased Feed",{"$f":"'Current Assets'!E49","v":0},{"$f":"'Current Assets'!H49","v":0},0,0,0,0]
["    8) Supplies",{"$f":"'Current Assets'!E56","v":0},{"$f":"'Current Assets'!H56","v":0},0,0,0,0]
["    9) Other Current Assets",{"$f":"'Current Assets'!E61","v":0},{"$f":"'Current Assets'!H61","v":0},0,0,0,0]
["  10) TOTAL CURRENT FARM ASSETS",{"$f":"SUM(B8:B17)","v":0},{"$f":"SUM(C8:C17)","v":0},0,{"$f":"SUM(E8:E17)","v":0},{"$f":"SUM(F8:F17)","v":0},0]
["Non-Farm Assets"]
["    11) Savings",{"$f":"'Non-Farm Assets'!E12","v":0},{"$f":"'Non-Farm Assets'!H12","v":0},{"$f":"C20-B20","v":0},{"$f":"B20","v":0},0,{"$f":"F20-E20","v":0}]
["    12) Marketable Securities",{"$f":"'Non-Farm Assets'!E18","v":0},{"$f":"'Non-Farm Assets'!H18","v":0},{"$f":"C21-B21","v":0},0,0,{"$f":"F21-E21","v":0}]
["    13) Other Non-Farm Assets",{"$f":"'Non-Farm Assets'!E24","v":0},{"$f":"'Non-Farm Assets'!H24","v":0},{"$f":"C22-B22","v":0},0,0,{"$f":"F22-E22","v":0}]
["    14) TOTAL CURRENT ASSETS ",{"$f":"SUM(B18:B22)","v":0},{"$f":"SUM(C18:C22)","v":0},{"$f":"C23-B23","v":0},{"$f":"SUM(E18:E22)","v":0},{"$f":"SUM(F18:F22)","v":0},{"$f":"F23-E23","v":0}]
[]
["Non-Current Assets "]
["    15) Breeding Livestock",{"$f":"'Non-Current Assets'!F24","v":0},{"$f":"'Non-Current Assets'!I24","v":0},{"$f":"C26-B26","v":0},{"$f":"'Non-Current Assets'!K24","v":0},{"$f":"'Non-Current Assets'!M24","v":0},{"$f":"F26-E26","v":0}]
["    16) Vehicles",{"$f":"'Non-Current Assets'!F34","v":0},{"$f":"'Non-Current Assets'!I34","v":0},0,{"$f":"'Non-Current Assets'!K34","v":0},{"$f":"'Non-Current Assets'!M34","v":0},0]
["    17) Machinery, Equipment ",{"$f":"'Non-Current Assets'!F57","v":0},{"$f":"'Non-Current Assets'!I57","v":0},0,{"$f":"'Non-Current Assets'!K57","v":0},{"$f":"'Non-Current Assets'!M57","v":0},{"$f":"F28-E28","v":0}]
["    18) Investment in Capital Leases",{"$f":"E29","v":0},0,0,{"$f":"'Non-Current Assets'!K63","v":0},{"$f":"'Non-Current Assets'!M63","v":0},0]
["    19) Contracts & Notes Receivable ",{"$f":"'Non-Current Assets'!F69","v":0},{"$f":"'Non-Current Assets'!I69","v":0},0,{"$f":"'Non-Current Assets'!K69","v":0},{"$f":"'Non-Current Assets'!M69","v":0},0]
["    20) Investment in Cooperatives",{"$f":"'Non-Current Assets'!F75","v":0},{"$f":"'Non-Current Assets'!I75","v":0},0,{"$f":"'Non-Current Assets'!K75","v":0},{"$f":"'Non-Current Assets'!M75","v":0},{"$f":"F31-E31","v":0}]
["    21) Real Estate, Land",{"$f":"'Non-Current Assets'!F93","v":0},{"$f":"'Non-Current Assets'!I93","v":0},{"$f":"C32-B32","v":0},{"$f":"'Non-Current Assets'!K93","v":0},{"$f":"'Non-Current Assets'!M93","v":0},0]
["    22) Buildings & Improvements",{"$f":"'Non-Current Assets'!F102","v":0},{"$f":"'Non-Current Assets'!I102","v":0},0,{"$f":"'Non-Current Assets'!K102","v":0},{"$f":"'Non-Current Assets'!M102","v":0},0]
["    23) Other Non-Current Assets",{"$f":"'Non-Current Assets'!F108","v":0},{"$f":"'Non-Current Assets'!I108","v":0},0,{"$f":"'Non-Current Assets'!K108","v":0},{"$f":"'Non-Current Assets'!M108","v":0},0]
["   24) TOTAL NON-CURRENT FARM ASSETS",{"$f":"SUM(B26:B34)","v":0},{"$f":"SUM(C26:C34)","v":0},{"$f":"C35-B35","v":0},{"$f":"SUM(E26:E34)","v":0},{"$f":"SUM(F26:F34)","v":0},{"$f":"F35-E35","v":0}]
["Non-Farm Assets"]
["    25) Cash Value, Life Insurance",{"$f":"'Non-Farm Assets'!E30","v":0},{"$f":"'Non-Farm Assets'!H30","v":0},{"$f":"C37-B37","v":0},{"$f":"B37","v":0},0,{"$f":"F37-E37","v":0}]
["    26) Investment in Other Entitites ",{"$f":"E38","v":0},0,{"$f":"C38-B38","v":0},{"$f":"'Non-Farm Assets'!J35","v":0},{"$f":"'Non-Farm Assets'!L35","v":0},{"$f":"F38-E38","v":0}]
["    27) Other Non-Farm Assets",{"$f":"'Non-Farm Assets'!E41","v":0},{"$f":"'Non-Farm Assets'!H41","v":0},{"$f":"C39-B39","v":0},{"$f":"B39","v":0},0,{"$f":"F39-E39","v":0}]
["    28) TOTAL NON-CURRENT ASSETS",{"$f":"SUM(B35:B39)","v":0},{"$f":"SUM(C35:C39)","v":0},{"$f":"C40-B40","v":0},{"$f":"SUM(E35:E39)","v":0},{"$f":"SUM(F35:F39)","v":0},{"$f":"F40-E40","v":0}]
[]
["29) TOTAL ASSETS",{"$f":"SUM(B23+B40)","v":0},{"$f":"SUM(C23+C40)","v":0},{"$f":"C42-B42","v":0},{"$f":"SUM(E23+E40)","v":0},{"$f":"SUM(F23+F40)","v":0},{"$f":"F42-E42","v":0}]
[]
[null,"Market","Market",null,"Cost","Cost"]
[null,"A","B","C","A","B","C"]
["Current Liabilities ","Beginning Balance ","Ending Balance","Net Change","Beginning Balance ","Ending Balance","Net Change"]
["    30) Accounts Payable",{"$f":"'Current Liabilities'!E14","v":0},{"$f":"'Current Liabilities'!H14","v":0},{"$f":"C47-B47","v":0},{"$f":"B47","v":0},{"$f":"C47","v":0},{"$f":"F47-E47","v":0}]
["    31) Line of Credit and Operating Notes ",{"$f":"'Current Liabilities'!E21","v":0},{"$f":"'Current Liabilities'!H21","v":0},{"$f":"C48-B48","v":0},{"$f":"B48","v":0},{"$f":"C48","v":0},{"$f":"F48-E48","v":0}]
["    32) Current Portion of Term Debt ",{"$f":"'Non-Current Liabilities'!H14+'Non-Current Liabilities'!H27+'Non-Current Liabilities'!H42","v":0},{"$f":"'Non-Current Liabilities'!M14+'Non-Current Liabilities'!M27+'Non-Current Liabilities'!M42","v":0},{"$f":"C49-B49","v":0},0,0,{"$f":"F49-E49","v":0}]
["    33) Accrued Interest ",{"$f":"'Non-Current Liabilities'!F14+'Non-Current Liabilities'!F27+'Non-Current Liabilities'!F42+'Current Liabilities'!F21","v":0},{"$f":"'Non-Current Liabilities'!K14+'Non-Current Liabilities'!K27+'Non-Current Liabilities'!K42+'Current Liabilities'!I21","v":0},{"$f":"C50-B50","v":0},0,0,{"$f":"F50-E50","v":0}]
["Taxes Payable "]
["    34) Ad Valorem ",{"$f":"'Current Liabilities'!E23","v":0},{"$f":"'Current Liabilities'!H23","v":0},{"$f":"C52-B52","v":0},0,0,{"$f":"F52-E52","v":0}]
["    35) Employee Payroll Withholding ",{"$f":"'Current Liabilities'!E24","v":0},{"$f":"'Current Liabilities'!H24","v":0},0,0,0,0]
["    36) Income Taxes",{"$f":"'Current Liabilities'!E25","v":0},{"$f":"'Current Liabilities'!H25","v":0},0,0,0,0]
["    37) Deferred Taxes",{"$f":"'Current Liabilities'!E26","v":0},{"$f":"'Current Liabilities'!H26","v":0},0,0,0,0]
["    38) Other Accrued Expenses",{"$f":"'Current Liabilities'!E34","v":0},{"$f":"'Current Liabilities'!H34","v":0},0,0,0,0]
["    39) Other Current Liabilities ",{"$f":"'Current Liabilities'!E41","v":0},{"$f":"'Current Liabilities'!H41","v":0},0,0,0,0]
["    40) TOTAL CURRENT FARM LIABILITIES ",{"$f":"SUM(B47:B57)","v":0},{"$f":"SUM(C47:C57)","v":0},0,{"$f":"SUM(E47:E57)","v":0},{"$f":"SUM(F47:F57)","v":0},0]
["Non-farm Liabilities "]
["    41) Non-Farm Notes & Interest ",{"$f":"'Non-Farm Liabilities'!E14","v":0},{"$f":"'Non-Farm Liabilities'!J14","v":0},{"$f":"C60-B60","v":0},0,0,{"$f":"F60-E60","v":0}]
["    42) Other Non-Farm Liabilities ",{"$f":"'Non-Farm Liabilities'!E21","v":0},{"$f":"'Non-Farm Liabilities'!J21","v":0},{"$f":"C61-B61","v":0},0,0,{"$f":"F61-E61","v":0}]
["    43) TOTAL CURRENT LIABILITIES ",{"$f":"SUM(B58:B61)","v":0},{"$f":"SUM(C58:C61)","v":0},{"$f":"C62-B62","v":0},{"$f":"SUM(E58:E61)","v":0},{"$f":"SUM(F58:F61)","v":0},{"$f":"F62-E62","v":0}]
[]
["Non-Current Liabilities "]
["    44) Notes Payable, Non-Real Estate",{"$f":"'Non-Current Liabilities'!E14-'Non-Current Liabilities'!H14","v":0},{"$f":"'Non-Current Liabilities'!J14-'Non-Current Liabilities'!M14","v":0},{"$f":"C65-B65","v":0},{"$f":"B65","v":0},{"$f":"C65","v":0},{"$f":"F65-E65","v":0}]
["    45) Notes Payable Real Estate",{"$f":"'Non-Current Liabilities'!E27-'Non-Current Liabilities'!H27","v":0},{"$f":"'Non-Current Liabilities'!J27-'Non-Current Liabilities'!M27","v":0},{"$f":"C66-B66","v":0},{"$f":"B66","v":0},{"$f":"C66","v":0},{"$f":"F66-E66","v":0}]
["    46) Deferred Taxes",{"$f":"'Non-Current Liabilities'!E35","v":0},{"$f":"'Non-Current Liabilities'!J35","v":0},{"$f":"C67-B67","v":0},0,0,{"$f":"F67-E67","v":0}]
["    47) Other Non-Current Liabilities",{"$f":"'Non-Current Liabilities'!E42-'Non-Current Liabilities'!H42","v":0},{"$f":"'Non-Current Liabilities'!J42-'Non-Current Liabilities'!M42","v":0},{"$f":"C68-B68","v":0},0,0,{"$f":"F68-E68","v":0}]
["    48) TOTAL NON-CURRENT FARM LIABILITIES",{"$f":"SUM(B65:B68)","v":0},{"$f":"SUM(C65:C68)","v":0},{"$f":"C69-B69","v":0},{"$f":"SUM(E65:E68)","v":0},{"$f":"SUM(F65:F68)","v":0},{"$f":"F69-E69","v":0}]
["Non-Farm Liabilities "]
["    49) Non-Farm Notes",{"$f":"'Non-Farm Liabilities'!E29","v":0},{"$f":"'Non-Farm Liabilities'!J29","v":0},{"$f":"C71-B71","v":0},0,0,{"$f":"F71-E71","v":0}]
["    50) Other Non-Farm Liabilities",{"$f":"'Non-Farm Liabilities'!E36","v":0},{"$f":"'Non-Farm Liabilities'!J36","v":0},{"$f":"C72-B72","v":0},0,0,{"$f":"F72-E72","v":0}]
["    51) TOTAL NON-CURRENT LIABILITIES",{"$f":"SUM(B69:B72)","v":0},{"$f":"SUM(C69:C72)","v":0},{"$f":"C73-B73","v":0},{"$f":"SUM(E69:E72)","v":0},{"$f":"SUM(F69:F72)","v":0},{"$f":"F73-E73","v":0}]
[]
["52) TOTAL LIABILITIES ",{"$f":"SUM(B62+B73)","v":0},{"$f":"SUM(C62+C73)","v":0},{"$f":"C75-B75","v":0},{"$f":"SUM(E62+E73)","v":0},{"$f":"SUM(F62+F73)","v":0},{"$f":"F75-E75","v":0}]
[]
[]
[null,"Market","Market",null,"Cost","Cost"]
["Owner Equity ","Beginning Balance ","Ending Balance","Net Change","Beginning Balance ","Ending Balance","Net Change"]
["    53) Contributed Capital ",0,0,{"$f":"C80-B80","v":0},0,0,{"$f":"F80-E80","v":0}]
["    54) Retained Earnings",0,0,{"$f":"C81-B81","v":0},0,0,{"$f":"F81-E81","v":0}]
["    55) Total Valuation Equity ",0,0,{"$f":"C82-B82","v":0},0,0,{"$f":"F82-E82","v":0}]
[]
["56) TOTAL EQUITY ",{"$f":"B42-B75","v":0},{"$f":"C42-C75","v":0},{"$f":"C84-B84","v":0},{"$f":"E42-E75","v":0},{"$f":"F42-F75","v":0},{"$f":"F84-E84","v":0}]
[]
["57) TOTAL LIABILITIES & EQUITY ",{"$f":"B75+B84","v":0},{"$f":"C75+C84","v":0},{"$f":"C86-B86","v":0},{"$f":"E75+E84","v":0},{"$f":"F75+F84","v":0},{"$f":"F86-E86","v":0}]