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{"sheet":"Disclaimer","index":0,"n_rows":35,"n_cols":20,"rows_kept":35,"cut":false,"hidden":true,"merged":[]}
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[null,"Legal disclaimer"]
[null,"Please fully read this disclaimer before using this model"]
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[null,"\n\n"]
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[null,null,null,null,"www.lentransolutions.com",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Level 8, Suite 3, 234 George Street, NSW 2000"]
[null,null,null,null,"contact@lentransolutions.com",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ABN: 66 615 474 523"]

{"sheet":"Title","index":1,"n_rows":35,"n_cols":20,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
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[null,null,{"$f":"Model_Name","v":"CoGS & Inventory"}]
[null,null,"LMS Tutorial"]
[null,null,"Sydney, November 2016"]
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[null,null,null,null,"www.lentransolutions.com",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Level 8, Suite 3, 234 George Street, NSW 2000"]
[null,null,null,null,"contact@lentransolutions.com",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ABN: 66 615 474 523"]

{"sheet":"Inputs","index":2,"n_rows":79,"n_cols":16,"rows_kept":79,"cut":false,"hidden":false,"merged":[]}
[null,null,"Assumptions"]
[null,null,{"$f":"\"Tutorial: \"&Model_Name","v":"Tutorial: CoGS & Inventory"}]
[]
[]
[]
[null,null,"Tutorial inputs"]
[null,null,"Basic version"]
[null,null,"Stock cycle"]
[null,null,"Work in progress (WiP)","Month(s)",1]
[null,null,"Stock in transit (SiT)","Month(s)",1]
[null,null,{"$f":" C8","v":"Stock cycle"},"Month(s)",{"$f":" SUM( E9:E10 )","v":2}]
[]
[null,null,"Stock payment"]
[null,null,"Payment due on order","%",0.3]
[null,null,"Payment due on shipping","%",{"$f":" 1 - E14","v":0.7}]
[]
[null,null,"Revenue & CoGS forecast",null,1,{"$f":"E17+1","v":2},{"$f":"F17+1","v":3},4,5,6,7,8,9,10,{"$f":"N17+1","v":11},12]
[null,null,"Gross Revenue","AUD '000",100,100,100,150,200,250,200,150,100,100,80,70]
[null,null,"Cost of Goods Sold","% of revenue",0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3]
[]
[null,null,"Opening balance sheet"]
[null,null,"Assets"]
[null,null,"Cash","AUD '000",0]
[null,null,"Prepayments","AUD '000",50]
[null,null,"Work in progress (WiP)","AUD '000",100]
[null,null,"Stock in transit (SiT)","AUD '000",100]
[null,null,"Inventory","AUD '000",100]
[null,null,"Total","AUD '000",{"$f":"SUM(E23:E27)","v":350}]
[]
[null,null,"Liabilities"]
[null,null,"Accounts payable","AUD '000",-100]
[null,null,"Total","AUD '000",{"$f":"SUM(E31)","v":-100}]
[]
[null,null,"Net assets","AUD '000",{"$f":"E28+E32","v":250}]
[]
[null,null,"Shareholders' equity"]
[null,null,"Retained earnings","AUD '000",250]
[null,null,"Total","AUD '000",{"$f":"E37","v":250}]
[]
[null,null,"Balance sheet check","Check",{"$f":"E34-E38","v":0}]
[]
[null,null,"Advanced version"]
[null,null,"Stock cycle"]
[null,null,"Work in progress (WiP)","Month(s)",3]
[null,null,"Stock in transit (SiT)","Month(s)",2]
[null,null,{"$f":" C43","v":"Stock cycle"},"Month(s)",{"$f":" SUM( E44:E45 )","v":5}]
[]
[null,null,"Historical balances",null,2,1,0,{"$f":"E17","v":1},{"$f":"F17","v":2},{"$f":"G17","v":3}]
[null,null,{"$f":"C24","v":"Prepayments"},"AUD '000",{"$f":"(G18*E19)*$E$14","v":9},{"$f":"(H18*F19)*$E$14","v":13.5},18]
[null,null,{"$f":"C25","v":"Work in progress (WiP)"},"AUD '000",{"$f":"(E18*E19)*$E$15","v":21},{"$f":"(F18*F19)*$E$15","v":21},21]
[null,null,{"$f":"C26","v":"Stock in transit (SiT)"},"AUD '000",null,{"$f":"(E18*E19)","v":30},{"$f":"(F18*F19)","v":30}]
[]
[null,null,"Accounts payable"]
[null,null,"Creditor months","Month(s)",1]
[]
[null,null,"Opening balance sheet"]
[null,null,"Assets"]
[null,null,"Cash","AUD '000",113]
[null,null,"Prepayments","AUD '000",{"$f":"SUM(E49:G49)","v":40.5}]
[null,null,"Work in progress (WiP)","AUD '000",{"$f":"SUM(E50:G50)","v":63}]
[null,null,"Stock in transit (SiT)","AUD '000",{"$f":"SUM(E51:G51)","v":60}]
[null,null,"Inventory","AUD '000",100]
[null,null,"Total","AUD '000",{"$f":"SUM(E58:E62)","v":376.5}]
[]
[null,null,"Liabilities"]
[null,null,"Accounts payable","AUD '000",-100]
[null,null,"Total","AUD '000",{"$f":"E66","v":-100}]
[]
[null,null,"Net assets","AUD '000",{"$f":"E63+E67","v":276.5}]
[]
[null,null,"Shareholders' equity"]
[null,null,"Retained earnings","AUD '000",276.5]
[null,null,"Total","AUD '000",{"$f":"E72","v":276.5}]
[]
[null,null,"Balance sheet check","Check",{"$f":"E69-E73","v":0}]
[]
[null,null,"Technical inputs"]
[null,null,"General"]
[null,null,"Tutorial name","Name","CoGS & Inventory"]

{"sheet":"Calcs_Basic","index":3,"n_rows":89,"n_cols":19,"rows_kept":89,"cut":false,"hidden":false,"merged":[]}
[null,null,"Calculations: Basic version"]
[null,null,{"$f":"\"Tutorial: \"&Model_Name","v":"Tutorial: CoGS & Inventory"}]
[null,null,"Forecast months","Num",null,null,null,{"$f":"G3+1","v":1},{"$f":"H3+1","v":2},3,4,5,6,7,{"$f":"N3+1","v":8},{"$f":"O3+1","v":9},{"$f":"P3+1","v":10},{"$f":"Q3+1","v":11},{"$f":"R3+1","v":12}]
[]
[null,null,"Key calculations"]
[null,null,"Stock ordering"]
[null,null,"Cost of goods sold (CoGS)"]
[null,null,{"$f":" Inputs!C18","v":"Gross Revenue"},{"$f":" Inputs!D18","v":"AUD '000"},null,null,{"$f":"SUM(H8:S8)","v":1600},{"$f":"LOOKUP(H$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":100},{"$f":"LOOKUP(I$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":100},{"$f":"LOOKUP(J$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":100},{"$f":"LOOKUP(K$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":150},{"$f":"LOOKUP(L$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":200},{"$f":"LOOKUP(M$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":250},{"$f":"LOOKUP(N$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":200},{"$f":"LOOKUP(O$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":150},{"$f":"LOOKUP(P$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":100},{"$f":"LOOKUP(Q$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":100},{"$f":"LOOKUP(R$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":80},{"$f":"LOOKUP(S$3,Inputs!$E$17:$P$17,Inputs!$E18:$P18)","v":70}]
[null,null,"CoGS","% of revenue",null,null,null,{"$f":"LOOKUP(H$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(I$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(J$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(K$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(L$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(M$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(N$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(O$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(P$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(Q$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(R$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3},{"$f":"LOOKUP(S$3,Inputs!$E$17:$P$17,Inputs!$E19:$P19)","v":0.3}]
[null,null,"CoGS","AUD '000",null,null,{"$f":"SUM(H10:S10)","v":480},{"$f":"H8*H9","v":30},{"$f":"I8*I9","v":30},30,45,60,75,60,45,30,30,24,21]
[]
[null,null,"Order"]
[null,null,{"$f":" C10","v":"CoGS"},{"$f":" D10","v":"AUD '000"},null,null,{"$f":"SUM(H13:S13)","v":480},{"$f":"H10","v":30},{"$f":"I10","v":30},30,45,60,75,60,45,30,30,24,21]
[null,null,"Stock order","AUD '000",{"$f":"Inputs!E11","v":2},null,{"$f":"SUM(H14:S14)","v":420},{"$f":"OFFSET(H13,,$E14)","v":30},{"$f":"OFFSET(I13,,$E14)","v":45},60,75,60,45,30,30,24,21,0,0]
[]
[null,null,"Payment"]
[null,null,"Payment due on order","AUD '000",{"$f":"Inputs!E14","v":0.3},null,{"$f":"SUM(H17:S17)","v":126},{"$f":"H$14*$E17","v":9},{"$f":"I$14*$E17","v":13.5},18,22.5,18,13.5,9,9,7.1999999999999993,6.3,0,0]
[null,null,{"$f":" Inputs!C15","v":"Payment due on shipping"},"AUD '000",{"$f":"Inputs!E15","v":0.7},null,{"$f":"SUM(H18:S18)","v":294},{"$f":"H$14*$E18","v":21},31.499999999999996,42,52.5,42,31.499999999999996,21,21,16.799999999999997,14.7,0,0]
[null,null,"Total","AUD '000",null,null,{"$f":"SUM(H19:S19)","v":420},{"$f":"SUM(H17:H18)","v":30},{"$f":"SUM(I17:I18)","v":45},60,75,60,45,30,30,23.999999999999996,21,0,0]
[]
[null,null,"Accounts"]
[null,null,{"$f":"Inputs!C24","v":"Prepayments"}]
[null,null,"Balance b/f","AUD '000",null,null,null,{"$f":"G26","v":50},{"$f":"H26","v":59},63.5,68,72.5,68,63.5,59,59,57.2,56.3,50]
[null,null,{"$f":" C17","v":"Payment due on order"},{"$f":" D17","v":"AUD '000"},null,null,{"$f":"SUM(H24:S24)","v":126},{"$f":"H17","v":9},{"$f":"I17","v":13.5},18,22.5,18,13.5,9,9,7.1999999999999993,6.3,0,0]
[null,null,"Transfer to SiT from prepayments","AUD '000",{"$f":"Inputs!E9","v":1},null,{"$f":"SUM(H25:S25)","v":-126},{"$f":"-IF(H$3<=$E25,0,OFFSET(H24,,-$E25))","v":0},{"$f":"-IF(I$3<=$E25,0,OFFSET(I24,,-$E25))","v":-9},-13.5,-18,-22.5,-18,-13.5,-9,-9,-7.1999999999999993,-6.3,0]
[null,null,"Balance c/f",{"$f":" D23","v":"AUD '000"},null,null,{"$f":"Inputs!E24","v":50},{"$f":"SUM(H23:H25)","v":59},{"$f":"SUM(I23:I25)","v":63.5},68,72.5,68,63.5,59,59,57.2,56.3,50,50]
[]
[null,null,{"$f":"Inputs!C25","v":"Work in progress (WiP)"}]
[null,null,"Balance b/f","AUD '000",null,null,null,{"$f":"G32","v":100},{"$f":"H32","v":121},131.5,142,152.5,142,131.5,121,121,116.80000000000001,114.7,100]
[null,null,"Order in production less prepayment","AUD '000",null,null,{"$f":"SUM(H30:S30)","v":294},{"$f":"H14-H17","v":21},{"$f":"I14-I17","v":31.5},42,52.5,42,31.5,21,21,16.8,14.7,0,0]
[null,null,"Transfer to SiT from WiP","AUD '000",{"$f":"Inputs!E9","v":1},null,{"$f":"SUM(H31:S31)","v":-294},{"$f":"-IF(H$3<=$E31,0,OFFSET(H30,,-$E31))","v":0},{"$f":"-IF(I$3<=$E31,0,OFFSET(I30,,-$E31))","v":-21},-31.5,-42,-52.5,-42,-31.5,-21,-21,-16.8,-14.7,0]
[null,null,"Balance c/f",{"$f":" D29","v":"AUD '000"},null,null,{"$f":"Inputs!E25","v":100},{"$f":"SUM(H29:H31)","v":121},{"$f":"SUM(I29:I31)","v":131.5},142,152.5,142,131.5,121,121,116.80000000000001,114.7,100,100]
[]
[null,null,{"$f":"Inputs!C26","v":"Stock in transit (SiT)"}]
[null,null,"Balance b/f","AUD '000",null,null,null,{"$f":"G39","v":100},{"$f":"H39","v":100},130,145,160,175,160,145,130,130,124,121]
[null,null,{"$f":" C25","v":"Transfer to SiT from prepayments"},{"$f":" D25","v":"AUD '000"},null,null,{"$f":"SUM(H36:S36)","v":126},{"$f":"-H25","v":0},{"$f":"-I25","v":9},13.5,18,22.5,18,13.5,9,9,7.1999999999999993,6.3,0]
[null,null,{"$f":" C31","v":"Transfer to SiT from WiP"},{"$f":" D31","v":"AUD '000"},null,null,{"$f":"SUM(H37:S37)","v":294},{"$f":"-H31","v":0},{"$f":"-I31","v":21},31.5,42,52.5,42,31.5,21,21,16.8,14.7,0]
[null,null,"Transfer from SiT to inventory","AUD '000",{"$f":"Inputs!E10","v":1},null,{"$f":"SUM(H38:S38)","v":-420},{"$f":"-IF(H$3<=$E38,0,SUM(OFFSET(H36,,-$E38,2,1)))","v":0},{"$f":"-IF(I$3<=$E38,0,SUM(OFFSET(I36,,-$E38,2,1)))","v":0},{"$f":"-IF(J$3<=$E38,0,SUM(OFFSET(J36,,-$E38,2,1)))","v":-30},-45,-60,-75,-60,-45,-30,-30,-24,-21]
[null,null,"Balance c/f",{"$f":" D35","v":"AUD '000"},null,null,{"$f":"Inputs!E26","v":100},{"$f":"SUM(H35:H38)","v":100},{"$f":"SUM(I35:I38)","v":130},145,160,175,160,145,130,130,124,121,100]
[]
[null,null,{"$f":"Inputs!C27","v":"Inventory"}]
[null,null,"Balance b/f","AUD '000",null,null,null,{"$f":"G45","v":100},{"$f":"H45","v":70},40,40,40,40,40,40,40,40,40,40]
[null,null,"Transfer to inventory from SiT",{"$f":" D38","v":"AUD '000"},null,null,{"$f":"SUM(H43:S43)","v":420},{"$f":"-H38","v":0},{"$f":"-I38","v":0},30,45,60,75,60,45,30,30,24,21]
[null,null,{"$f":" C59","v":"CoGS"},{"$f":" D59","v":"AUD '000"},null,null,{"$f":"SUM(H44:S44)","v":-480},{"$f":"-H10","v":-30},{"$f":"-I10","v":-30},-30,-45,-60,-75,-60,-45,-30,-30,-24,-21]
[null,null,"Balance c/f",{"$f":" D42","v":"AUD '000"},null,null,{"$f":"Inputs!E27","v":100},{"$f":"SUM(H42:H44)","v":70},{"$f":"SUM(I42:I44)","v":40},40,40,40,40,40,40,40,40,40,40]
[]
[null,null,{"$f":"Inputs!C31","v":"Accounts payable"}]
[null,null,"Balance b/f","AUD '000",null,null,null,{"$f":"G51","v":100},{"$f":" H51","v":121},131.5,142,152.5,142,131.5,121,121,116.80000000000001,114.7,100]
[null,null,{"$f":" C18","v":"Payment due on shipping"},{"$f":" D18","v":"AUD '000"},null,null,{"$f":"SUM(H49:S49)","v":294},{"$f":"H18","v":21},{"$f":" I18","v":31.499999999999996},42,52.5,42,31.499999999999996,21,21,16.799999999999997,14.7,0,0]
[null,null,"Payment of accounts payable","AUD '000",{"$f":"Inputs!E10","v":1},null,{"$f":"SUM(H50:S50)","v":-294},{"$f":"-IF(H$3<=$E50,0,OFFSET(H49,,-$E50))","v":0},{"$f":"-IF(I$3<=$E50,0,OFFSET(I49,,-$E50))","v":-21},-31.499999999999996,-42,-52.5,-42,-31.499999999999996,-21,-21,-16.799999999999997,-14.7,0]
[null,null,"Balance c/f",{"$f":" D48","v":"AUD '000"},null,null,{"$f":"-Inputs!E31","v":100},{"$f":"SUM(H48:H50)","v":121},{"$f":"SUM(I48:I50)","v":131.5},142,152.5,142,131.5,121,121,116.80000000000001,114.7,100,100]
[]
[null,null,{"$f":"Inputs!C37","v":"Retained earnings"}]
[null,null,"Balance b/f","AUD '000",null,null,null,{"$f":"G56","v":250},{"$f":"H56","v":320},390,460,565,705,880,1020,1125,1195,1265,1321]
[null,null,{"$f":" C60","v":"Profit / (Loss)"},{"$f":" D60","v":"AUD '000"},null,null,{"$f":"SUM(H55:S55)","v":1120},{"$f":"H60","v":70},{"$f":"I60","v":70},70,105,140,175,140,105,70,70,56,49]
[null,null,"Balance c/f","AUD '000",null,null,{"$f":"Inputs!E37","v":250},{"$f":"SUM(H54:H55)","v":320},{"$f":"SUM(I54:I55)","v":390},460,565,705,880,1020,1125,1195,1265,1321,1370]
[]
[null,null,{"$f":" C8","v":"Gross Revenue"},{"$f":" D8","v":"AUD '000"},null,null,{"$f":"SUM(H58:S58)","v":1600},{"$f":"H8","v":100},{"$f":"I8","v":100},100,150,200,250,200,150,100,100,80,70]
[null,null,{"$f":" C10","v":"CoGS"},{"$f":" D10","v":"AUD '000"},null,null,{"$f":"SUM(H59:S59)","v":-480},{"$f":"-H10","v":-30},{"$f":"-I10","v":-30},-30,-45,-60,-75,-60,-45,-30,-30,-24,-21]
[null,null,"Profit / (Loss)","AUD '000",null,null,{"$f":"SUM(H60:S60)","v":1120},{"$f":"SUM(H58:H59)","v":70},{"$f":"SUM(I58:I59)","v":70},70,105,140,175,140,105,70,70,56,49]
[]
[null,null,"Cash"]
[null,null,"Balance b/f","AUD '000",null,null,null,{"$f":"G67","v":0},{"$f":"H67","v":91},156.5,207,292.5,422,616.5,776,896,967.8,1044.7,1110]
[null,null,"Cash sales","AUD '000",null,null,{"$f":"SUM(H64:S64)","v":1600},{"$f":"H58","v":100},{"$f":"I58","v":100},100,150,200,250,200,150,100,100,80,70]
[null,null,{"$f":" C24","v":"Payment due on order"},{"$f":" D24","v":"AUD '000"},null,null,-126,{"$f":"-H24","v":-9},{"$f":"-I24","v":-13.5},-18,-22.5,-18,-13.5,-9,-9,-7.1999999999999993,-6.3,0,0]
[null,null,{"$f":" C50","v":"Payment of accounts payable"},{"$f":" D50","v":"AUD '000"},null,null,-294,{"$f":"H50","v":0},{"$f":"I50","v":-21},-31.499999999999996,-42,-52.5,-42,-31.499999999999996,-21,-21,-16.799999999999997,-14.7,0]
[null,null,"Balance c/f","AUD '000",null,null,{"$f":"Inputs!E23","v":0},{"$f":"SUM(H63:H66)","v":91},{"$f":"SUM(I63:I66)","v":156.5},207,292.5,422,616.5,776,896,967.8,1044.7,1110,1180]
[]
[null,null,"Outputs / Cross-check"]
[null,null,"Balance Sheet"]
[null,null,{"$f":"Inputs!C22","v":"Assets"}]
[null,null,{"$f":"Inputs!C23","v":"Cash"},{"$f":" D67","v":"AUD '000"},null,null,null,{"$f":"H67","v":91},{"$f":"I67","v":156.5},207,292.5,422,616.5,776,896,967.8,1044.7,1110,1180]
[null,null,{"$f":"Inputs!C24","v":"Prepayments"},{"$f":" D26","v":"AUD '000"},null,null,null,{"$f":"H26","v":59},{"$f":"I26","v":63.5},68,72.5,68,63.5,59,59,57.2,56.3,50,50]
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[null,null,"Calculations: Advanced version"]
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[null,null,"Key calculations"]
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[]
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