Templates Accounting Private USA

Arizona Conservatorship Accounting | USA

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    Arizona Conservatorship Accounting | USA

    Arizona Conservatorship Accounting | USA


    Income and expense template for managing accounts and budgeting for a Conservatorship in Arizona. The accounting plan is configured based on Conservator Account Forms made available by Arizona Joudicial branch.

    Open in Banana WebApp

    Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

    Open template in WebApp

    Template documentation

    Description

     

    Reference documentation

    How to

    Program Images and specific instructions

    Accounts table

    You can customize the accounts table by adding assets and liabilities accounts as required.
    Liabilities accounts the amounts are in negative.

    • The column Form contains the associated number of the Form, 2-12 means Schedule 2, line number 12.
    • Cost Center CC1. Is used to identify change in Cash that need to specifically reported.
      • When entering transactions in Column Account use the cash account (cash/bank)
      • Positive balance mean that there have been an increase of cash.
      • Negative balance mean a decrease of cash. In the form it should be reported without the negative sign.

    Categories Table

    In th categoires you specify the account for Income and Expenses (Profit and Loss).

    Transactions Table

    You enter  the daily transactions.

    • Doc is the reference to the document.
    • CC1 is the cost center that is used to identify spcific cash transactions.
      When you use the CC1 in the column account enter the Cash account.

    Budget Table

    Here you can plan for the future.
    For recurring expenses or receipt Enter budget transactions with the repetion code.

     

    Year end reports

    Menu Account1->Enhanced Balance sheet with groups.

     

     

     

     

     

     

    Template preview

    Conservatorship Mr. xxxx

    Basic Currency: USD

    Income & Expense accounting

    Table: Accounts
    Group Description Sum In Gr1
        BALANCE SHEET    
             
        ASSETS 1  
      1000 Cash on Hand 10 2-12
      1010 California Bank No. 1234 (checking) 10 2-11
      1011 California Bank No. 123 (saving) 10 2-11
      1050 Other Money-Denominated Assets (Attach WS B) 10 2-13
      1100 Federal certificates (No. 1234) 10 2-10
      1101 Mutual fund certificate (No. 123) 10 2-10
    10   Cash and Regular Bank Accounts 1  
      1200 Real estate 14 2-2
      1300 Vehicle(s) 14 2-3
      1400 Business Ownership Interests 14 2-4
      1500 Household Items and Personal Effects 14 2-5
      1600 Stocks, Bonds, and Mutual Funds - Not Tax-Deferred 14 2-6
      1700 Tax-Deferred Assets 14 2-7
      1800 Other General Assets (Attach WS B) 14 2-8
    14   Total General Assets 1  
    1   Total assets 1-2  
             
        LIABILITIES 2  
      2000 Bills & Payables More Than 30 Days Old (Attach WS B) 2 2-16
      2100 Mortgage 2 2-17
      2200 Other Debts (Attach WS B) 2 2-17
    2   Total liabilities 1-2  
             
    1-2   Total net assets    
             
        COST CENTERS    
        When entering transactions    
        the account should be the liquidity account (Cash/Bank)    
      .AR Assets/Liabilities as Receipts A 1-9
      .PD Payments on Debt A 1-14
      .AD Assets/Liabilities as Disbursements A 1-24
    A   Assets/Liabilities to and from Cash    
    Table: Categories
    Group Category Description Sum In Gr1
        Income Statements    
        Receipts    
      4000 Retirement and Disability Income 4 1-3
      4010 Annuities, Structured Settlements, and Trust Income 4 1-4
      4020 Wages and Earned Income 4 1-5
      4030 Investment and Business Income 4 1-6
      4040 Other Receipts (Attach WS A) 4 1-7
    4   Total revenue 3-4  
             
        Disbursements    
      3000 Food, Clothing, and Shelter 30 1-11
      3010 Medical Costs 30 1-12
      3020 Personal Allowance 30 1-13
        Payments of debts (see cost center)    
      3030 Discretionary Expenses 30 1-15
      3040 Other Disbursements (Attach WS A) 30 8
    30   Total Disbursements 3  
      3100 Fiduciary Fees and Costs 31 9
      3101 Fiduciary's Attorney Fees and Costs 31 10
      3102 Protected Person's Attorney Fees and Costs 31 11
      3103 Other Administrative Fees and Costs (Attach WS A) 31 12
    31   Administrative Fees & Costs: 3  
    3   Total expenses 3-4  
             
    3-4   Profit or loss    
             
             
        COST CENTERS    
             
      ,PRO1 Project 1 P  
      ,PRO2 Project 2 P  
    P   Total projects    
             

    California Conservatorship Accounting | USA

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      California Conservatorship Accounting | USA

      California Conservatorship Accounting | USA


      Income and Expense accounting for a Conservatorship / Guardiansheep of California (based on Form GC-400, GC-405)

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      Template documentation

      Description

      Track expenses, incomes, property revenues for the accounting for a California's Conservatorship / Guardiansheep  (based on Form GC-400, GC-405).

      Reference documantation

       

      Template preview

      Conservatorship Mr. xxxx

      Basic Currency: USD

      Income & Expense accounting

      Table: Accounts
      Group Description Sum In Gr1
          BALANCE SHEET    
               
          ASSETS 1  
        1000 Cash 10 1a
        1010 California Bank No. 1234 (checking) 10 1a
        1011 California Bank No. 123 (saving) 10 1a
        1100 Federal certificates (No. 1234) 10 1a
        1101 Mutual fund certificate (No. 123) 10 1a
      10   Cash Assets 1  
        1500 10 Shares xxx 14 1b
        1501 20 Shares xxx 14 1b
        1520 Saving bonds 14 1b
        1610 Apartment 14 1b
        1800 Jewels 14 1b
      14   Non cash assets 1  
      1   Total assets 3  
               
          LIABILITIES 2  
        2010 Accounts payable 2 11
        2020 Mortgage 2 11
        2500 Other Liabilities 2 11
      2   Total liabilities 3  
               
      3   Total net assets    
               
               
      Table: Categories
      Group Category Description Sum In Gr1
          Income Statements    
          Revenue    
        4000 Dividends 40 3
        4010 Interests 40 3
        4100 Pensions, annuties 40 3
        4110 Social security benefits 40 3
        4200 Rents 40 3
        4300 Other receipts 40 3
      40   General Receipts 4  
        4500 Gain on sales 45 4
        4600 Additional property received 45 2
        4700 Other charges 45 5
        4800 Net income from business 45 6
      45   Other revenues 4  
      4   Total revenue PL  
               
          Expenses    
        3000 Residential or long term facilities 30 8
        3010 General administrative expanses 30 8
        3020 Living expenses 30 8
        3030 Medical expense 30 8
        3040 Property sales expenses 30 8
        3050 Rental property expenses 30 8
        3090 Other expenses 30 8
      30   General expenses 3  
        3500 Loss on sales 35 9
        3600 Distibution of conservative ward 35 10
        3700 Other Credits 35 11
        3800 Net loss from trade or business 35 12
      35   Other exense 3  
      3   Total expenses PL  
               
      PL   Profit or loss    
               
               
          COST CENTERS    
               
        ,PRO1 Project 1 P  
        ,PRO2 Project 2 P  
      P   Total projects    
               

      Retirement plan for 30 years (Income and Expenses accounting) | USA

      In this article

        Retirement plan for 30 years (Income and Expenses accounting) | USA

        Retirement plan for 30 years (Income and Expenses accounting) | USA


        Retirement plan for over 30 years.

        Open in Banana WebApp

        Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

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        Template documentation

        Description

        We show here a complete new approach for creating retirement plans.
        We use the advanced budgeting functionalities of Banana Accounting software, to create highly sophisticated accounting projection for 30 or more years.
        For each projection year you will know exactly the assets, liabilities, income and expenses.

        If you use Excel for calculating retirement planning, it may take you some time to get into this powerful new concept.

        Projections file

        The projections file is a Banana Accounting file.
        Here we use the Income and Expenses accounting method, where transactions amounts are entered as income and expenses.

        Table Accounts

        The table account is used for:

        • Setting up the accounts. 
          There is an account number (here we use text), the description,the group of the account (column Gr).
          You should add accounts as required by your situation.
        • Entering the opening amounts of each account.
          You should enter yours amounts.
        • Setting up have groups, where account and groups are totalized.
          We have the groups Assets (A), Liabilities (L) and Net Estate (A-L)
        • Showing the calculated amounts.
          We see that will be the Budget of the End of the year.

        The table account also give an immediate financial overview.
        At any time you can add new accounts (simply add a new line) or change the grouping.
         

        Table Categories

        The Categories table is used to specify the Income and Expenses categories.

        • You can adapt the categories and grouping to your specific needs.
        • You immediately see the updated amounts of the year budget.
        • We also have setup a cost center to keep track of the withdraw from the Portfolio to the Bank account.

        Table Budget

        In the Budget table you enter the detailed retirement plan.
        This template has only 20 transactions, so that you can modify and save also with the Starter Editsion.
        With a licensed version you can insert an unlimited number of budgeting transactions.

        Here we have some explanation regarding the budget transactions, for more information see the documentation relative to the budget table.

        Here you will enter the transactions to exactly much your situation.

        • Monthly expenses and income.
          • We have choose the 20. of the month, but it may be any day within the months.
          • Repetition is "M" for month.
          • Income and expenses amounts.
            We have entered amounts based on typical American retirement disbursement.
          • Account.
            Is the account where the money come from or goes to.
          • Categories.
            Is the expense or income or the contra account when moving money from two accounts.
          • Total is the projection for the accounting period.
            In this example is the amount multiplied by 12 months.
          • CC1
            Is the cost center column.
        • Year end expenses.
          • Repeat is *Y".
          • Formula to let Banana software automatically calculate.

        Formula transactions

        Formulas are written in Javasctipt 5 language using the Banana Accounting API.
        Formulas are quite powerful, but require some knowledge to use it.

        Interest calculation on the mortgage

        We let the software calculate the exact interest and the amount is payed with the BANK and is recorded as "INTEREST"

        
          -budgetInterest("MORTGAGE", -3.0,"YC")
          
        • budgetInterest calculate the interest (365/365) based on the period balance. 
          It takes following parameters
          • Account "MORTGAGE"
          • Interest rate 3%
            Minus sign means calculate interest on the credit balance.
          • Period
            "YC" Year current. In this case from beginning of the year up to the end of the year.
        • "-" sign at the beginning.
          We invert the amount, so it goes in the Expense columns

        Revenue from your portfolio

        End of year you we register the amount earned from the portfolio.

        
          budgetBalance("PORTFOLIO1")*0.03
          
        • budgetBalance formula
          takes balance of the account.
        • multiply by "0.03" or 3%.

        Withdraw form portfolio

        End of year we move the amount from PORTFOLIO1 account to the BANK

        
          withdraw("PORTFOLIO1",  6000)
          
        • "withdraw" is a Used defined function that takes as parameters
          • Account
          • Amount (without)

        The "withdraw" function is defined in the Documents table within the "_budget.js" document.
        It return the amount to withdraw only if the balance is positive and up to the maximum amount of the balance.

        Banana Projections calculation

        Based on the entered transactions Banana does all necessary to project the amount for the period requested.

        Reports

        Here are the report you can have

        Account card Bank

        Like in normal accounting, here you can have the account relative to the budget transactions.

        Account card Portfolio1

        Here you see the evolution of the Portfolio 1 account.

        • Each year you have transactions for income and a withdraw.
        • The progressive Balance get lower.

        1. Year

        Menu Account1->Enhanced statements with groups->Plan 1 year

        • Balance sheet at the end of the year
        • Income and expenses of the first year

        5 Years Estate projection (Balance sheet)

        In the following image, you see the balance sheet projected over the 5 years period, with subdivisions for 1 years.

        • The portfolio account getting reduced each year.
        • The mortgage being reduced over the years.
        • We have not yet entered any transactions for the Furniture, Arts, Car and Home, the amount remains the same.

        5 Years Income and Expenses

        Here we show a projection of the Income and Expenses over the 5 years period, with subdivision for each year.

        • Income is smaller each year because there is a withdraw from the portfolio that make the revenue smaller.
        • Also the mortgage interest is smaller, due the amortization of the loan.

        5 Years Withdraws

        With the cost center, we keep track of the amount taken from Portfolio and put on the bank.
        We consume the capital.

         

        30 Years Estate projection

        In the following image, you see the balance sheet projected over the 30 years period, with subdivisions for 5 years.

        • You see the bank account going negative
        • The portfolio account getting depleted after a number of years.
        • The mortgage being reduced over the years.
        • We have not yet entered any transactions for the Furniture, Arts, Car and Home, the amount remains the same.

        30 Years Income and Expenses

         

        30 Years Withdraws

         

         

        Template preview

        Family XX

        Retirement plan

        Basic Currency: USD

        Income & Expense accounting

        Table: Accounts
        Group Description Sum In
            ESTATE  
               
          CASH Cash A
          BANK Bank account A
          PORTFOLIO1 Low return portfolio A
          PORTFOLIO2 Mid return portfolio A
          PORTFOLIO3 High return portfolio A
          CAR Cars A
          FURNITURE Home interiors A
          ARTS Arts and other collection A
          HOME Main home A
        A   Assets A-L
          LIABILITIES Other liabilities L
          LOAN Current liabilities short term L
          MORTGAGE Liabilities long term L
        L   Liabilities A-L
        A-L   NET ESTATE  
        Table: Categories
        Group Category Description Sum In
            Income and Expenses  
            INCOME I
          SALARY Salary I
          EXTRAINCOME Extra income I
          SOCIAL Social security income I
          INCOMEPORT Income from portfolio I
        I   TOTAL INCOME I-E
               
            EXPENSES E
          FOOD Food purchases E
          HOUSING Expense for house E
          TRANSPORT Transportation expenses E
          HEALTH Health care E
          LEISURE Entertainment E
          INSURANCE Personal insurance E
          GIFT Child and charitable organizations E
          OTHER Other expenses E
          INTEREST Mortgage interest E
        E   TOTAL EXPENSES I-E
               
        I-E   RESULT  
               
            Cost center  
          .W Withdraw from portfolio CC1
        CC1   Total cost center 1  

        Home and Business (USA)

        In this article

          Home and Business (USA)

          Home and Business (USA)


          Accounting plan with separation for the private and business.

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          Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

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          Template documentation

          Description

          With this accounting plan you can categorize transactions for private or business.

           

          Template preview

          Private/Home Business

          Accounting 2017

          Basic Currency: USD

          Double-entry

          Table: Accounts
          Group Description Sum In Gr1
              BALANCE SHEET    
                   
              ASSETS    
              Current Assets    
            1000 Cash-Husband 100  
            1001 Cash-Wife 100  
            1010 Bank of America personal account 100  
            1011 Bank of America joint account 100  
            1020 Scrip Dividend 100  
            1030 Health Savings Account (USA) 100  
            1031 CMA cash account (USA) 100  
            1040 Prepaid Insurance 100  
          100   Cash and bank accounts private 10  
                   
              Other bank accounts    
            1100 Bank of America business account 110  
            1101 Second residence bank account 110  
          110   Bank accounts business and properties 10  
                   
              Investments 130  
            1300 Investments short term 130  
            1310 Investments bonds 130  
            1320 Inestments stocks 130  
          130   Total investments 10  
          10   Cash, Banks and investments 1  
                   
              Other Business Assets    
            1400 Accounts receivable 140  
            1410 Computer & Software 140  
            1420 Inventory 140  
          140   Other Business assets 1  
                   
              Term Assets    
            1500 Private residence 150  
            1510 Second residence property for renters 150  
            1520 Brokerage account 150  
            1530 Individual Retirement Account (USA) 150  
          150   Balance Term Assets 1  
                   
                   
          1   TOTAL ASSETS 00 1
                   
                   
              LIABILITIES & EQUTY    
              Current Liabilities    
            2000 Credit Card 1 200  
            2001 Credit Card 2 200  
            2020 Accounts payable 200  
            2030 Check issued 200  
          200   Balance Current Liabilities 20  
                   
              Current Liabilities 2nd Residence    
            2150 Accounts payable second residence 215  
          215   Balance Current Liabilities 2nd Residence 20  
                   
              Home Business Liabilities    
            2200 Credit Card HB 220  
            2210 Accounts payable 220  
          220   Balance Home Business Liabilities 20  
                   
                   
              Term Liabilities    
            2500 Mortgage payable on private residence 250  
            2501 Mortgage payable on second residence 250  
            2502 Student loan 250  
          250   Balance Term Liabilities 20  
          20   Liabilities 2  
                   
            2900 Start up capital 29  
            2910 Profit or loss brought forward private 29  
            2911 Profit or loss brought forward business 29  
          296   Profit or loss of the current year 29  
          29   Owner capital 2  
          2   TOTAL LIABILITIES 00 1
                   
          00   Difference should be = 0 (blank cell)   1
                   
                   
              PROFIT/LOSS STATEMENT    
                   
              PRIVATE    
                   
              Revenue Private 4  
            3000 Salary, other income 30  
            3001 Interest from bank/post accounts 30  
            3002 Investment interest income (Bonds) 30  
            3003 Investment dividend income (Equities) 30  
            3004 IRA Distributions (USA) 30  
            3005 Unemployment compensation 30  
            3006 Other income 30  
          30   Total revenue Private 3  
                   
            3500 Accrued mortgage interest expense 35  
            3501 Office supplies 35  
            3502 Utilities:Electricity, gas, water, heating oil 35  
            3503 Upkeep 35  
            3504 Maintenance 35  
            3505 Repair 35  
            3506 Capital improvement 35  
            3520 Home insurance 35  
          35   Cost private 3A  
                   
            3600 Health related expenses 36  
            3601 Health insurance premiums 36  
            3602 Medical and dental expenses 36  
            3605 Personal hygiene 36  
            3606 Haircut 36  
            3610 Identity protection/credit score (USA) 36  
            3611 Books 36  
            3612 Clothes, games, personal belongings 36  
            3613 Software 36  
            3620 Dining out 36  
            3621 Groceries 36  
            3622 Tips paid 36  
            3630 Transport (car, bicycle,gas, repair, maintenance etc.) 36  
            3631 Travel, holidays 36  
            3632 Entertainment 36  
            3640 Bank and current account fees 36  
            3641 Interest expense 36  
            3642 Credit card fees 36  
            3643 Tax preparation fees 36  
            3644 Cell Phone 36  
            3650 Insurances 36  
            3660 Taxes, fees 36  
            3661 IRA RMD tax paid (USA) 36  
            3670 Tuition 36  
            3671 Other Education expenses 36  
            3680 Donations/Charity 36  
            3890 Craft supplies 36  
            3700 Other expenses 36  
          36   Cost Personal 3A  
          3A   Total Cost Private 3  
                   
          3   Result private 02  
                   
              BUSINESS (Schedule C)    
            4000 Gross receipts on sales 40 C1
            4001 Returns on allowances 40 C2
            4005 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 40 C6
          40   Generale business revenues 4A  
                   
            4200 Inventory at beginning of the year 42 C35
            4201 Purchasess less cost of items withdan for persona use 42 C36
            4202 Cost of labor. Do not include any amounts paid to yourself 42 C37
            4203 Material and supplies 42 C38
            4204 Other costs 42 C39
            4209 Inventory end of year 42 C41
          42   Cost of goods sold 4A  
          4A   Gross income 4  
                   
            4500 Advertising 45 C8
            4501 Car and truck expenses 45 C9
            4502 Commissions and fees 45 C10
            4510 Contract labor 45 C11
            4530 Depletion 45 C12
            4531 Depreciation and section 179 expense deduction(not included in Part III) 45 C13
            4540 Employee benefit programs 45 C14
            4560 Insurance (other than health) 45 C15
            4561 Interest: Mortgage (paid to banks, etc.) 45 C16a
            4562 Interest:Other 45 C16b
            4580 Legal and professional services 45 C17
            4581 Office expense 45 C18
            4590 Pension and profit-sharing plans 45 C19
            4600 Rent or lease Vehicles, machinery, and equipment 45 C20a
            4601 Rent or lease Other business property 45 C20b
            4610 Repairs and maintenance 45 C21
            4630 Supplies (not included in Part III) 45 C22
            4640 Taxes and licenses 45 C23
            4650 Travel business 45 C24a
            4651 Deductible meals and entertainment 45 C24b
            4660 Utilities 45 C25
            4680 Wages (less employment credits) 45 C26
            4700 Other Business expenses 1 45 C48
            4701 Other Business expenses 2 45 C48
            4800 Expenses for business use of your home 45 C30
          45   Business expenses deductible 4B  
                   
            4900 Business expanses not deductible 1 49  
            4905 Business tax 49  
          49   Business expenses not deductible 4B  
                   
          4B   Total Business expenses 4  
          4   Result Business 02 1
                   
              FARM (Schedule F)    
              Cash basis    
            6000 Sales of livestock and other resale items 60  
            6001 Cost or other basis of livestock or other items reported 60  
            6002 Sales of livestock, produce, grains, and other products you raised 60  
              Accrual    
            6010 Inventory at beginning of the year of livestock, produce, grains, and other products 60  
            6011 Cost of livestock, produce, grains, and other products purchased during the year 60  
            6012 Inventory at end of year of livestock, produce, grains, and other products 60  
                   
            6100 Cooperative distributions 60  
            6101 Agricultural program payments 60  
            6102 Commodity Credit Corporation (CCC) loans reported under election 60  
            6103 CCC loans forfeited 60  
            6110 Crop insurance proceeds and federal crop disaster payments 60  
            6111 Crop insurance Amount received in 2015 60  
            6112 Amount deferred from 2014 60  
            6120 Custom hire (machine work) income 60  
            6130 Other income, including federal and state gasoline or fuel tax credit or refund 60  
          60   Farm gross income 6  
                   
            6501 Car and truck expenses (Farm) 65  
            6505 Chemicals (Farm) 65  
            6506 Conservation expenses (Farm) 65  
            6507 Contract labor (Farm) 65  
            6508 Custom hire (machine work) costs (Farm) 65  
            6531 Depreciation and section 179 (Farm) 65  
            6540 Employee benefit programs (Farm) 65  
            6550 Feed (Farm) 65  
            6551 Fertilizers and lime (Farm) 65  
            6552 Freight and trucking (Farm) 65  
            6553 Gasoline, fuel and oil (Farm) 65  
            6560 Insurance (other than health) (Farm) 65  
            6561 Interest: Mortgage (paid to banks, etc.) (Farm) 65  
            6562 Interest:Other (Farm) 65  
            6590 Pension and profit-sharing plans (Farm) 65  
            6600 Rent or lease Vehicles, machinery, and equipment (Farm) 65  
            6601 Rent or lease Other business property (Farm) 65  
            6610 Repairs and maintenance (Farm) 65  
            6611 Seeds and plants (Farm) 65  
            6612 Storage and warehousing (Farm) 65  
            6630 Supplies (Farm) 65  
            6640 Taxes (Farm) 65  
            6660 Utilities (Farm) 65  
            6670 Veterinary, breeding and medicine (Farm) 65  
            6700 Other Farm expenses 1 (Farm) 65  
            6701 Other Farm expenses 2 (Farm) 65  
          65   Farm expenses deductible 6B  
                   
            6900 Farm expenses not deductible 1 69  
            6905 Farm Taxes 69  
          69   Farm expenses not deductible 6B  
                   
          6B   Total Farm expenses 6  
          6   Result Farm 02  
                   
              Real Estate and Royalties (Schedule E)    
                   
            7000 Rents received (RE) 70  
            7001 Royalties received (RE) 70  
          70   Revenue Properties 7  
                   
            7500 Advertising (RE) 75  
            7501 Auto and travel (RE) 75  
            7502 Cleaning and maintenance (RE) 75  
            7503 Commissions (RE) 75  
            7504 Insurances (RE) 75  
            7505 Legal and other professional fees (RE) 75  
            7506 Management fees (RE) 75  
            7507 Other interest (RE) 75  
            7510 Repairs (RE) 75  
            7511 Supplies (RE) 75  
            7512 Depreciation expenses or depletion (RE) 75  
            7520 Taxes (RE) 75  
            7530 Other 1 (RE) 75  
            7531 Other 2 (RE) 75  
            7540 Deductible rental real estate loss after limitation (RE) 75  
          75   Expenses properties 7  
          7   Result Properties 02  
                   
              INVESTMENTS    
                   
            8000 Interest from bonds 80  
            8001 Dividends 80  
            8002 Other revenues from investments 80  
          80   Revenue from investiments 8  
                   
            8500 Management costs 85  
            8501 Interest payed for investmests 85  
            8502 Other fees investments 85  
          85   Expenses properties 8  
          8   Result Investments 02  
                   
          02   Profit(-) Loss(+) from Profit & Loss Statement 296 1
                   
                   
              Cost and Profit Centers    
                   
              COST CENTERS    
              Personal costs (CC1)    
            .C Expenses: Husband P  
            .J Expenses: Wife P  
            .S Expenses: Son P  
            .A Expenses: Daughter P  
          P   Total cost personal    
                   
              Utilities (CC2)    
            ,E Electricity T  
            ,H Heating T  
            ,W Water T  
          T   Total utilities    
                   
              PROFIT CENTERS    
              Rent (CC3)    
            ;RE1 Apartment 1 R  
            ;RE2 Apartment 2 R  
          R   Total rent    
                   
              SEGMENTS    
              Properties    
            :R1 Private Residence    
            :R2 Second Residence    
                   
              Projects    
            ::P1 Project 1    
            ::P2 Project 2