Balance Sheet

Earned Equity

This is where you can make adjustments to the equity from the balance sheets to account for valuation changes in the balance sheet assets from year to year and to account for withdrawals or outside contributions.

 

View a screen sample here

 

The first thing you do here is choose the beginning and ending balance sheet years you want.

NOTE: When you first enter this section the date hypertext links will display "None."

 

 

Clicking on the "None" hypertext links across the top of this section will display a lookup box (shown below) where you will choose the years. The beginning dates are on the left and the ending dates are on the right.

 

When you choose the first two dates click the link and those dates will appear in the first column of the earned equity screen. Repeat this process until you have the desired balance sheet information NOTE: As you choose your ending dates they will disappear from the lookup list.

 

Click the check box for every year column you want included in the average. If an asset has decreased in value from the prior year it must be entered as a negative (-) amount. If it has increased it is entered as a positive (+) amount.

 

 

There are some additional links down the left side of this section that provide you access to worksheets which will help you calculate the valuation changes from year to year on the major asset categories. View a worksheet here.

 

NOTE: The "Breeding Stock" section provides some additional features for calculating the differences between purchased and raised livestock. Click here to view the worksheet for Breeding Stock.

 

 

 

 

 

 

After the earned equity change has been calculated you can use these links to enter amounts for term interest, term principal and depreciation in order to calculate debt service margin and CDRC. This calculation treats the earned equity change as an indicator of profitability. View a worksheet here.

 

 

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