First, the issuance should not be reported on the
operating statement except for issue costs, which would be an expenditure.
Operating statements also may include revenues that cannot be expected to be consistent.
Supporting these analyses,
operating statements (annual, quarterly or monthly) that have been received from the borrower are available.
Table 4--Consolidated
operating statement per cwt of total milk handled, by type of dairy cooperative, 2002 Type of cooperative Diver- sified Com- and Bar- modity fluid gain- manu- Niche pro- ing factu- marke- ces- Item only ring ting sing Dollars per cwt Milk and dairy product sales 12.84 15.36 18.30 16.69 Supply and other sales .68 .62 3.44 2.88 Service receipts and other income .23 .24 .13 .34 Patronage income .01 .02 .07 .05 Total income 13.75 16.25 21.94 19.96 Total expenses 13.71 16.09 21.62 19.68 Net margins before tax .04 .15 .32 .27 Milk volume handled (million pounds) 33,856 13,857 344 106,748 Note: Totals may not add due to rounding.
A major point of proof will be in the
operating statement for both entities.
How then is this market value estimate obtained when the
operating statement is encumbered with a lease payment?
* When focusing on the
operating statement, look at sales, gross margins, expenses and net income from operations.
* Exhibit 8-3--Conversion from the governmental fund
operating statement to the government-wide statement of activities.
Financial statements consist of two parts: a balance sheet and an
operating statement. Each are analyzed separately A typical Balance Sheet consists of assets and liabilities (Figure 1).
Fitch modeled cash flow based on the year-end 2016
Operating Statement Analysis Report, as well as the June 2017 rent roll.
The financial
operating statement of the premises, including the rent roll.
The pro forma income and expenses are presented in a line-by-line
operating statement to arrive at a projected net operating income.
