FRx Version 6.0 Sample Reports

FRx Version 6.0 Sample Reports 1989-2000 FRx Software Corporation All Rights Reserved

Copyright Notice FRx Software Corporation makes no representations or warranties with respect to the contents of this guide and specifically disclaims any implied warranties of merchantability or fitness for any particular purpose. We welcome user comments and reserve the right to revise this publication and to make improvements or changes to the products and programs described in this publication at any time without notice. Mailing Address: FRx Software Corporation 4700 South Syracuse Parkway Suite 700 Denver, Colorado 80237 E-mail Addresses: FRx Support Documentation General Information Product Suggestions Consulting/Training Phone: FRx Support support@frxsoft.com doc@frxsoft.com info@frxsoft.com productsuggestions@frxsoft.com training@frxsoft.com 1-800-FRx-SOLV (1-800-379-7658) Visit our website at: http://www.frxsoftware.com Copyright 1989-2000 by FRx Software Corporation. All rights reserved. Printed in the United States of America. No part of this publication may be reproduced in any form without the prior written consent of FRx Software Corporation. Trademarks FRx and FRx: The Financial Reporting Extender are registered trademarks of FRx Software Corporation. Windows and Excel are registered trademarks of Microsoft Corporation. Lotus and Lotus 1-2-3 are registered trademarks of Lotus Development Corporation. All other trademarks are acknowledged.

Contents Introduction...1 Viewing and Generating the Sample Reports...2 Chapter 1 Balance Sheets... 5 Basic Balance Sheet...6 Tabular Balance Sheet...8 Side-by-Side Balance Sheet...10 Balance Sheet with Ratios...12 Consolidated Balance Sheet...16 Consolidated Balance Sheet and Income Statement...20 Consolidated Side-by-Side Balance Sheet...24 Balance Sheet and Exception Report...26 Combination Balance Sheet and Income Statement...30 Consolidated Balance Sheet with Eliminations...40 Multicurrency Balance Sheet...42 Sample Reports iii

Contents Chapter 2 Income Statement Reports... 45 Basic Income Statement...46 Income Statement Including Net Sales...48 Rolling Quarter Income Statement...50 Rolling Quarter Statement Published to the World Wide Web...52 Expense Report with Departmental Expenses...54 Side-by-Side Income Statement...56 Consolidated Income Statement...58 Consolidated Side-by-Side Income Statement...62 Consolidated Company...66 Company Reorganization and Income Statement...70 Income Statement and Exception Report...74 Regional Income Statement...80 Income Statements with Allocations...82 Chapter 3 Statements of Cash Flow... 85 Monthly Statement of Cash Flow...86 Current and Year-to-Date Statement of Cash Flow...88 Quarterly Statement of Cash Flow...90 Full Year Projected Statement of Cash Flow...92 Rolling Quarter Statement of Cash Flow...94 FASB-Compliant Statement of Cash Flow...96 Chapter 4 Budgeting and External Worksheets... 99 Full Year Budget Report with Actual and Forecast Amounts...100 Full Year Budget Report Using an External Worksheet...102 Gross Profit Report...104 Regional Income Statement with Budget Variances...106 Variance Analysis Report...108 Departmental Budget Projection Worksheet... 110 Expense Variance Dimensional Analysis Report (OLAP)... 114 Summary Budget Variance Profit and Loss... 118 Departmental Expense Variance Report (Parent/Child)...120 iv

Contents Chapter 5 Transaction Detail Reports...123 Transaction Detail Report Showing the Last Three Months...124 Departmental Transaction Detail and Summary Report...132 Debit and Credit Transaction Detail Report...138 Full Year Transaction Detail Report...144 Trial Balance Report...148 Sorted Variance Analysis Report...154 Transaction Detail By Column Layout and Segment/Mask...170 v

Contents vi

Introduction FRx includes sample reports for the fictitious companies FilmWorks (FW) and FilmWorks Canada (FWC). These sample reports have been created using FRx s demonstration data. The picture below displays an organization chart of the FilmWorks corporate structure. Note: FRx sample reports and demonstration data are only installed if you performed a typical installation or a custom installation and selected the Load Demo Data option. Sample Reports 1

Viewing and Generating the Sample Reports You can view and generate the sample reports that have been created for the fictitious companies FilmWorks and FilmWorks Canada. Before you can view them, you must first specify FW or FWC as the default company in FRx. Once you ve done this you can view and generate the sample reports and also view the building blocks that make up the report. Note: You will not be able to generate all of the reports included in this Sample Reports book. If you are interested in learning more about specific reports in this book, contact support@frxsoft.com or call 1-800-FRx-Solv (1-800-379-7658). To select FW or FWC as the default company 1 Start FRx by double-clicking the FRx icon. 2 From the FRx Company menu, click Select Default. 3 In the Select Default Company dialog box, double-click FW or FWC. To generate a sample report 1 From the FRx Control Panel, click Catalog of Reports. 2 In the Select a Catalog for Display dialog box, double-click the sample catalog ID you want to generate. The Catalog of Reports window appears, displaying the options and settings that have been setup for the selected catalog ID. 3 From the Catalog of Reports window, click Generate Report. The report generates and displays in the FRx DrillDown Viewer. 4 After viewing the report, press Alt+F4 to close the DrillDown Viewer and return to the Catalog of Reports window. 2 Viewing and Generating the Sample Reports

To view the building blocks that make up a sample report 1 From the FRx Control Panel, click Catalog of Reports. 2 In the Select a Catalog for Display dialog box, double-click the sample catalog ID you want to view. The Catalog of Reports window appears displaying the options and settings that have been set up for the selected catalog ID. 3 If you want to view one of the building blocks that make up the catalog ID (row format, column layout, or reporting tree), from the Catalog of Reports window toolbar, click the building block icon that you want to view. Row Format Icon Column Layout Icon Reporting Tree Icon 4 If you want to open all of the building blocks, click the Open All icon, and then from the Window menu, select Tile Vertical. The row format, column layout, and reporting tree open and display on your screen. You can then re-size, enlarge, move, or close their windows. Viewing and Generating the Sample Reports 3

4 Viewing and Generating the Sample Reports

CHAPTER 1 Balance Sheets With FRx, you can create the following types of balance sheet reports: Basic Balance Sheet Tabular Balance Sheet Side-by-Side Balance Sheet Balance Sheet with Ratios Consolidated Balance Sheet Consolidated Balance Sheet and Income Statement Consolidated Side-by-Side Balance Sheet Balance Sheet and Exception Report Combination Balance Sheet and Income Statement Consolidated Balance Sheet with Eliminations Multicurrency Balance Sheet Samples of these reports are shown on the following pages. Sample Reports 5

Balance Sheets Basic Balance Sheet To generate this basic balance sheet report, use the following building blocks: BALSHEET catalog ID BALSHEET row format BALANCE column layout This report does not use a reporting tree. When you generate this report notice the currency sign on the first row, the different font styles used in the rows, and the thick underline at the bottom of the page. The report also contains a normal credit balance and totals that have been rounded so that the report balances. All of these report features are controlled in the row format. For step-by-step instructions on creating a tabular balance sheet like this one, refer to the FRx Tutorial. 6 Basic Balance Sheet

Balance Sheets FilmWorks Demo Balance Sheet For the Four Months Ending April 30, 2002 ASSETS Cash - Checking $109,267 Cash - Money Market 46,518 Total Cash 155,785 Accounts Receivable 162,906 Allowance For Bad Debts (2,142) Intl Corp Receivable 268,528 Net Accounts Receivable 429,292 Total Inventories 698,075 Prepaid Assets 3,462 Current Assets 1,286,614 Leasehold Improvements 69,600 Office Furniture And Fixtures 34,500 Office Equipment 37,700 Less Accumulated Depreciation (35,780) Net Fixed Assets 106,020 Total Assets $1,392,634 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $86,742 Accrued Liabilities 108,689 Total Current Liabilities 195,431 Leases Payable 10,100 Notes Payable 144,178 Long-Term Liabilities 154,278 Total Liabilities 349,709 Capital Stock 50,000 Additional Paid-In Capital 500,269 Year-to Date Income 295,556 Retained Earnings 197,100 Shareholders' Equity 1,042,925 Total Liabilities and Equity $1,392,634 Basic Balance Sheet 7

Balance Sheets Tabular Balance Sheet To generate this tabular balance sheet report, use the following building blocks: BALSHEET_TAB catalog ID BALSHEET_TAB row format BALSHEET_TAB column layout This report does not use a reporting tree. When you generate this report, notice the column placement detail rows appear in the second column, subtotals appear in the third column, and grand totals appear in the last column. This placement is achieved by setting up four columns in the column layout and then placing row format values into specific columns. For step-by-step instructions on creating a tabular balance sheet like this one, refer to the FRx Tutorial. 8 Tabular Balance Sheet

Balance Sheets FilmWorks Demo Tabular Balance Sheet For the Five Months Ending May 31, 2002 ASSETS Cash - Checking $134,111.13 Cash - Money Market 46,751.00 Total Cash 180,862.13 Accounts Receivable 166,164.00 Allowance For Bad Debts (2,184.00) Intl Corp Receivable 271,213.00 Net Accounts Receivable 435,193.00 Total Inventories 779,026.00 Prepaid Assets 3,289.00 Current Assets 1,398,370.13 Leasehold Improvements 69,600.00 Office Furniture And Fixtures 34,500.00 Office Equipment 37,700.00 Less Accumulated Depreciation (40,635.00) Net Fixed Assets 101,165.00 Total Assets $1,499,535.13 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $84,253.00 Accrued Liabilities 137,867.00 Total Current Liabilities 222,120.00 Leases Payable 10,100.00 Notes Payable 142,794.00 Long-Term Liabilities 152,894.00 Total Liabilities 375,014.00 Capital Stock 50,000.00 Additional Paid-In Capital 500,269.00 Year-to Date Income 377,152.13 Retained Earnings 197,100.00 Shareholders' Equity 1,124,521.13 Total Liabilities and Equity $1,499,535.13 Tabular Balance Sheet 9

Balance Sheets Side-by-Side Balance Sheet To generate this side-by-side balance sheet report, use the following building blocks: BALSHT_SBYS catalog ID BALSHEET_SBYS row format BALANCE_SBYS column layout This report does not use a reporting tree. When you generate this report, notice its specific column placement the assets print on the left side of the page and liabilities print on the right side. This placement is achieved by setting up separate columns in the column layout and then referencing the columns in the row format. General ledger detail is then pulled into non-printing rows (in the row format) and calculated to produce the report totals. 10 Side-by-Side Balance Sheet

Balance Sheets FilmWorks Demo Side by Side Balance Sheet For the Four Months Ending April 30, 2002 ASSETS LIABILITIES AND SHAREHOLDERS' EQUITY Cash - Checking 109,267 Accounts Payable 86,742 Cash - Money Market 46,518 Accrued Taxes Accrued Liabilities 108,689 Total Cash 155,785 Suspense Account Accounts Receivable 162,906 Total Current Liabilities 195,431 Allowance For Bad Debts (2,142) Intl Corp Receivable 268,528 Leases Payable 10,100 Notes Payable 144,178 Net Accounts Receivable 429,292 Long-Term Liabilities 154,278 Total Inventories 698,075 Total Liabilities 349,709 Prepaid Assets 3,462 Current Assets 1,286,614 Capital Stock 50,000 Leasehold Improvements 69,600 Additional Paid-In Capital 500,269 Office Furniture And Fixtures 34,500 Year-to Date Income 295,556 Office Equipment 37,700 Retained Earnings 197,100 Less Accumulated Depreciation (35,780) Treasury Stock Net Fixed Assets 106,020 Shareholders' Equity 1,042,925 Total Assets 1,392,634 Liabilities and Equity 1,392,634 Side-by-Side Balance Sheet 11

Balance Sheets Balance Sheet with Ratios To generate this balance sheet report with ratios, use the following building blocks: BSRATO catalog ID BSRATO row format BALANCE column layout This report does not use a reporting tree. When you generate this report, notice the additional liquidity and financial ratios at the bottom of the page. These calculations are added to the basic balance sheet (BALSHEET) in the row format. 12 Balance Sheet with Ratios

Balance Sheets FilmWorks Demo Balance Sheet with Ratios For the Four Months Ending April 30, 2002 ASSETS Cash - Checking $109,267 Cash - Money Market 46,518 Total Cash 155,785 Accounts Receivable 162,906 Allowance For Bad Debts (2,142) Intl Corp Receivable 268,528 Net Accounts Receivable 429,292 Total Inventories 698,075 Prepaid Assets 3,462 Current Assets 1,286,614 Leasehold Improvements 69,600 Office Furniture And Fixtures 34,500 Office Equipment 37,700 Less Accumulated Depreciation (35,780) Net Fixed Assets 106,020 Total Assets $1,392,634 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $86,742 Accrued Liabilities 108,689 Total Current Liabilities 195,431 Leases Payable 10,100 Notes Payable 144,178 Long-Term Liabilities 154,278 Total Liabilities 349,709 Capital Stock 50,000 Additional Paid-In Capital 500,269 Year-to Date Income 295,556 Retained Earnings 197,100 Shareholders' Equity 1,042,925 Total Liabilities and Equity $1,392,634 Balance Sheet with Ratios 13

Balance Sheets FilmWorks Demo Balance Sheet with Ratios For the Four Months Ending April 30, 2002 BALANCE SHEET - RATIO ANALYSIS Liquidity: ------------------ Current Ratio 5.21 Quick Ratio 1.62 Financial: ------------------- A/R Turnover Ratio 10.74 Days Sales Outstanding (DSO) 11.78 14 Balance Sheet with Ratios

Balance Sheets 15

Balance Sheets Consolidated Balance Sheet To generate this balance sheet that consolidates reporting for multiple companies into one report, use the following building blocks: CONSOL_BAL catalog ID BALSHEET row format BALANCE column layout CONSOL reporting tree The CONSOL_BAL catalog ID generates a balance sheet that consolidates the FilmWorks and FilmWorks Canada balance sheets into one catalog ID. Through the use of a reporting tree, this catalog ID generates three reports one for the FilmWorks reporting unit, one for the FilmWorks Canada reporting unit, and one that displays the two units combined. When you generate this report, notice how the tree combines multiple companies and balance sheets to create the consolidated balance sheet. For step-by-step instructions on creating a consolidated balance sheet like this one, refer to the FRx Tutorial. 16 Consolidated Balance Sheet

FilmWorks Demo Consolidated For the Four Months Ending April 30, 2002 Balance Sheets ASSETS Cash - Checking $144,120 Cash - Money Market 78,837 Total Cash 222,957 Accounts Receivable 283,627 Allowance For Bad Debts (3,829) Intl Corp Receivable 268,528 Net Accounts Receivable 548,326 Total Inventories 968,742 Prepaid Assets 6,010 Current Assets 1,746,035 Leasehold Improvements 126,600 Office Furniture And Fixtures 62,100 Office Equipment 69,900 Less Accumulated Depreciation (60,828) Net Fixed Assets 197,772 Total Assets $1,943,807 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $151,033 Accrued Liabilities 112,123 Total Current Liabilities 263,156 Leases Payable 16,770 Notes Payable 245,041 Long-Term Liabilities 261,811 Total Liabilities 524,967 Capital Stock 85,000 Additional Paid-In Capital 687,148 Year-to Date Income 313,617 Retained Earnings 337,075 Treasury Stock (4,000) Shareholders' Equity 1,418,840 Total Liabilities and Equity $1,943,807 Consolidated Balance Sheet 17

Balance Sheets ASSETS FilmWorks Demo FilmWorks US Demo For the Four Months Ending April 30, 2002 FilmWorks US For the Four Months Ending April 30, 2002 ASSETS Cash - Checking $109,267 Cash - Money Market 46,518 Cash - Checking $109,267 Cash Total - Money Cash Market 46,518 155,785 Total Accounts CashReceivable 155,785 162,906 Allowance For Bad Debts (2,142) Accounts Intl Corp Receivable 162,906 268,528 Allowance For Bad Debts (2,142) Intl Net Corp Accounts Receivable Receivable 268,528 429,292 Net Total Accounts Inventories Receivable 429,292 698,075 Total Prepaid Inventories Assets 698,075 3,462 Prepaid Current Assets Assets 1,286,614 3,462 Leasehold Current Assets Improvements 1,286,614 69,600 Office Furniture And Fixtures 34,500 Leasehold Office Equipment Improvements 69,600 37,700 Office Less Furniture Accumulated And Depreciation Fixtures 34,500 (35,780) Office Equipment 37,700 Less Net Accumulated Fixed Assets Depreciation (35,780) 106,020 Net Total Fixed Assets $1,392,634 106,020 Total Assets $1,392,634 LIABILITIES AND SHAREHOLDERS' EQUITY LIABILITIES Accounts Payable AND SHAREHOLDERS' EQUITY $86,742 Accrued Liabilities 108,689 Accounts Payable $86,742 Accrued Total Current Liabilities Liabilities 108,689 195,431 Total Leases Current Payable Liabilities 195,431 10,100 Notes Payable 144,178 Leases Payable 10,100 Notes Long-Term PayableLiabilities 144,178 154,278 Long-Term Total Liabilities Liabilities 154,278 349,709 Capital Total Liabilities Stock 349,709 50,000 Additional Paid-In Capital 500,269 Capital Year-to Stock Date Income 50,000 295,556 Additional Retained Paid-In Earnings Capital 500,269 197,100 Year-to Date Income 295,556 Retained Shareholders' EarningsEquity 1,042,925 197,100 Shareholders' Total Liabilities Equityand Equity $1,392,634 1,042,925 Total Liabilities and Equity $1,392,634 18

FilmWorks Demo for Canada FilmWorks Canada For the Four Months Ending April 30, 2002 Balance Sheets ASSETS Cash - Checking $34,853 Cash - Money Market 32,319 Total Cash 67,172 Accounts Receivable 120,721 Allowance For Bad Debts (1,687) Net Accounts Receivable 119,034 Total Inventories 270,667 Prepaid Assets 2,548 Current Assets 459,421 Leasehold Improvements 57,000 Office Furniture And Fixtures 27,600 Office Equipment 32,200 Less Accumulated Depreciation (25,048) Net Fixed Assets 91,752 Total Assets $551,173 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $64,291 Accrued Liabilities 3,434 Total Current Liabilities 67,725 Leases Payable 6,670 Notes Payable 100,863 Long-Term Liabilities 107,533 Total Liabilities 175,258 Capital Stock 35,000 Additional Paid-In Capital 186,879 Year-to Date Income 18,061 Retained Earnings 139,975 Treasury Stock (4,000) Shareholders' Equity 375,915 Total Liabilities and Equity $551,173 19

Balance Sheets Consolidated Balance Sheet and Income Statement To generate this consolidated balance sheet and income statement report, use the following building blocks: CONSOL_BS_IS catalog ID CONSOL_BS_IS row format CONSOL_3MO_YTD column layout FILMCONSOL reporting tree Although this report consolidates data for one company, you can create this same report using multiple companies. When you generate this report, notice its reporting tree titles and separate distinct reporting units. This is controlled in the row format using the @unit code and the LNE type. The page break option (in the Catalog of Reports window) is also used to print all reporting units on the same. The column shading and the percentage change column were specified in the column layout. 20 Consolidated Balance Sheet and Income Statement

Balance Sheets Sample FRx Report For the Three Months Ending March 31, 2003 (Dollars in Thousands) Monthly Activity Year To Date Current Year Last Year January February March Actual Budget Variance Actual % Change Consolidated Cash $1,824 $1,872 ($26,709) ($23,013) $129,009 117.84% Payables (8,365) 1,254 (28,187) (35,298) 322,633 (110.94%) Net Sales 505,607 518,617 2,202,483 3,226,707 787,002 2,439,705 2,764,416 16.72% Cost of Goods Sold 311,722 318,268 1,612,405 2,242,395 490,305 (1,752,090) 2,015,147 (11.28%) Gross Profit 193,885200,349 590,078 984,312 296,697 687,615 749,269 31.37% Operating Expenses 165,620 163,000 340,269 668,889 277,882 (391,007) 450,754 (48.39%) Provision for Taxes 6,910 7,012 14,362 28,284 4,659 (23,625) 79,873 64.59% Other Income (Expenses) (999) (989) (1,977) (3,965) (1,940) (2,025) (2,688) 47.51% Net Income 20,356 29,348 233,470 283,174 12,216 270,958 215,954 31.13% Corporate Cash 1,824 1,872 (26,709) (23,013) 129,009 117.84% Payables (8,365) 1,254 (28,187) (35,298) 322,633 (110.94%) Operating Expenses 64,663 61,253 133,169 259,085 99,554 (159,531) 182,839 (41.70%) Provision for Taxes 6,910 7,012 14,362 28,284 4,659 (23,625) 79,873 64.59% Other Income (Expenses) (999) (989) (1,977) (3,965) (1,940) (2,025) (2,688) 47.51% Net Income (72,572) (69,254) (149,508) (291,334) (106,153) (185,181) (265,400) 9.77% Denver Net Sales 269,642 274,109 1,710,112 2,253,863 403,897 1,849,966 2,188,155 3.00% Cost of Goods Sold 160,533 163,905 1,294,090 1,618,528 252,501 (1,366,027) 1,657,441 2.35% Gross Profit 109,109 110,204 416,022 635,335 151,396 483,939 530,714 19.71% Operating Expenses 51,257 51,547 104,699 207,503 93,843 (113,660) 141,038 (47.13%) Net Income 57,852 58,657 311,323 427,832 57,553 370,279 389,676 9.79% Sales Division-Denver Net Sales 205,079 208,190 1,574,178 1,987,447 319,821 1,667,626 2,035,401 (2.36%) Cost of Goods Sold 160,533 163,905 1,294,090 1,618,528 252,501 (1,366,027) 1,657,441 2.35% Gross Profit 44,546 44,285 280,088 368,919 67,320 301,599 377,960 (2.39%) Operating Expenses 24,108 24,248 49,258 97,614 46,311 (51,303) 69,544 (40.36%) Net Income 20,438 20,037 230,830 271,305 21,009 250,296 308,416 (12.03%) Service Division-Denver Net Sales 64,563 65,919 135,934 266,416 84,076 182,340 152,754 74.41% Gross Profit 64,563 65,919 135,934 266,416 84,076 182,340 152,754 74.41% Operating Expenses 27,149 27,299 55,441 109,889 47,532 (62,357) 71,494 (53.70%) Net Income 37,414 38,620 80,493 156,527 36,544 119,983 81,260 92.62% Consolidated Balance Sheet and Income Statement 21

Balance Sheets Sample FRx Report For the Three Months Ending March 31, 2003 (Dollars in Thousands) Monthly Activity Year To Date Current Year Last Year January February March Actual Budget Variance Actual % Change San Francisco Net Sales $235,965 $244,508 $492,371 $972,844 $383,105 $589,739 $576,261 68.82% Cost of Goods Sold 151,189 154,363 318,315 623,867 237,803 (386,064) 357,706 (74.41%) Gross Profit 84,776 90,145 174,056 348,977 145,302 203,675 218,555 59.67% Operating Expenses 49,700 50,200 102,401 202,301 84,486 (117,815) 126,877 (59.45%) Net Income 35,076 39,945 71,655 146,676 60,816 85,860 91,678 59.99% Sales Division-San Francisco Net Sales 188,467 196,013 392,367 776,847 308,396 468,451 463,893 67.46% Cost of Goods Sold 151,189 154,363 318,315 623,867 237,803 (386,064) 357,706 (74.41%) Gross Profit 37,278 41,650 74,052 152,980 70,593 82,387 106,187 44.07% Operating Expenses 27,048 27,320 55,730 110,098 46,046 (64,052) 69,057 (59.43%) Net Income 10,230 14,330 18,322 42,882 24,547 18,335 37,130 15.49% Service Division-San Francisco Net Sales 47,498 48,495 100,003 195,996 74,709 121,287 112,368 74.42% Gross Profit 47,498 48,495100,003 195,996 74,709 121,287 112,368 74.42% Operating Expenses 22,652 22,880 46,671 92,203 38,440 (53,763) 57,820 (59.47%) Net Income 24,846 25,615 53,332 103,793 36,269 67,524 54,548 90.28% 22

Balance Sheets 23

Balance Sheets Consolidated Side-by-Side Balance Sheet To generate this balance sheet report that consolidates multiple companies and displays them side-by-side on the report page, use the following building blocks: CONSOL_BS_SBS catalog ID BALSHEET row format CONSOL_FW_FWC column layout CONSOL reporting tree If you compare this report to the CONSOL_BAL report, you ll notice that the numbers are the same, but are displayed differently. You can create this layout by using a reporting unit filter in the column layout. For more information on restricting a column to a reporting unit, refer to the FRx User s Guide. 24 Consolidated Side-by-Side Balance Sheet

FilmWorks Demo Consolidated For the Four Months Ending April 30, 2002 Balance Sheets US Canada Consolidated ASSETS Cash - Checking $109,267 $43,852 $153,119 Cash - Money Market 46,518 33,555 80,073 Total Cash 155,785 77,407 233,192 Accounts Receivable 162,906 181,137 344,043 Allowance For Bad Debts (2,142) (2,535) (4,677) Intl Corp Receivable 268,528 268,528 Net Accounts Receivable 429,292 178,603 607,895 Total Inventories 698,075 332,647 1,030,722 Prepaid Assets 3,4621,618 5,080 Current Assets 1,286,614 590,275 1,876,889 Leasehold Improvements 69,600 65,000 134,600 Office Furniture And Fixtures 34,500 37,600 72,100 Office Equipment 37,700 39,200 76,900 Less Accumulated Depreciation (35,780) (70,184) (105,964) Net Fixed Assets 106,020 71,616 177,636 Total Assets $1,392,634 $661,891 $2,054,525 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $86,742 $72,070 $158,812 Accrued Liabilities 108,689 1,320 110,009 Total Current Liabilities 195,431 73,390 268,821 Leases Payable 10,100 3,334 13,434 Notes Payable 144,178 89,274 233,452 Long-Term Liabilities 154,278 92,608 246,886 Total Liabilities 349,709 165,997 515,706 Capital Stock 50,000 45,000 95,000 Additional Paid-In Capital 500,269 201,879 702,148 Year-to Date Income 295,556 39,814 335,370 Retained Earnings 197,100 213,200 410,300 Treasury Stock (4,000) (4,000) Shareholders' Equity 1,042,925 495,893 1,538,818 Total Liabilities and Equity $1,392,634 $661,891 $2,054,525 Consolidated Side-by-Side Balance Sheet 25

Balance Sheets Balance Sheet and Exception Report To generate this balance sheet and exception report, use the following building blocks: EXCEPTION catalog ID EXC_BALSHEET row format 3CUR_YTD column layout This report does not include a reporting tree. When you generate this report, an exception report is also generated. An exception report displays missing or duplicate accounts within your row format. It lists the account code, the number of times it has been repeated, and the row code in which the account is located. To open the exception report in DrillDown Viewer, select View Exception Report. 26 Balance Sheet and Exception Report

Balance Sheets FilmWorks Demo Balance Sheet For the Four Months Ending April 30, 2002 Current Month February March April YTD ASSETS $4,460 $19,261 $26,545 Cash - Checking $109,267 229 230 231 Cash - Money Market 46,518 4,689 19,491 26,776 Total Cash 155,785 3,070 3,132 3,194 Accounts Receivable 162,906 (41) (40) (43) Allowance For Bad Debts (2,142) 2,632 1,330 1,336 Intl Corp Receivable 268,528 5,661 4,422 4,487 Net Accounts Receivable 429,292 87,858 84,968 80,495 Total Inventories 691,548 (202) (192) (182) Prepaid Assets 3,462 98,006 108,689 111,576 Current Assets 1,280,087 Leasehold Improvements 69,600 Office Furniture And Fixtures 34,500 Office Equipment 37,700 (4,855) (4,855) (4,855) Less Accumulated Depreciation (35,780) (4,855) (4,855) (4,855) Net Fixed Assets 106,020 $93,151 $103,834 $106,721 Total Assets $1,386,107 LIABILITIES AND SHAREHOLDERS' EQUITY ($145) ($1,617) $846 Accounts Payable $86,742 Accrued Liabilities (145) (1,617) 846 Total Current Liabilities 86,742 (1,000) Leases Payable 10,100 (1,470) (1,441) (1,411) Notes Payable 144,178 (1,470) (2,441) (1,411) Long-Term Liabilities 154,278 (1,615) (4,058) (565) Total Liabilities 241,020 Capital Stock 50,000 Additional Paid-In Capital 500,269 69,147 78,730 79,602 Year-to Date Income 295,556 Retained Earnings 197,100 69,147 78,730 79,602 Stockholders' Equity 1,042,925 $67,532$74,672$79,037 Total Liabilities and Equity $1,283,945 Balance Sheet and Exception Report 27

Balance Sheets FilmWorks Demo Balance Sheet For the Four Months Ending April 30, 2002 Exception Report - Missing and Duplicate Accounts Account Code Occurrences Row Number (dups) Row Code (dups) Unit:FW:<All> Missing: 1350-0000-000 1350-1000-000 1350-2000-000 1600-0000-000 2350-0000-000 2350-1000-000 2350-2000-000 Duplicates: 1309-1000-000 400 1319-1000-000 460 2209-1000-000 1120 4100-0000-000 1570 4100-0000-000 1840 4100-1100-001 1840 4100-1100-001 1570 4100-1100-002 1840 4100-1100-002 1570 4100-1100-012 1840 4100-1100-012 1570 4100-1200-003 1570 4100-1200-003 1840 4100-1200-004 1570 4100-1200-004 1840 4100-2100-001 1840 4100-2100-001 1570 4100-2100-002 1840 4100-2100-002 1570 4100-2200-003 1570 4100-2200-003 1840 4100-2200-004 1570 4100-2200-004 1840 4109-1100-012 1570 4509-1100-012 1570 1110-0000-000 190 1110-0000-000 220 28

Balance Sheets 29

Balance Sheets Combination Balance Sheet and Income Statement To generate this consolidated balance sheet and income statement that includes both summary and detail information, use the following building blocks: ROWLINK catalog ID CONSOLID row format SUMMRYBS row format DETLBSIS row format NATURAL row format SUMMCAN row format DETLCAN row format NATCAN row format CURR_YTD_BS_IS column layout LINKED reporting tree The ROWLINK catalog ID uses several row formats (specified in the tree) to pull the actual data from the general ledger. This process creates a simple summary report which you can drill into to see supporting detail. When you generate this report, notice that it actually creates the following seven linked reports: Trial Balance (FW) Detail Balance Sheet and Income Statement (FW) Summary Balance Sheet (FW) Trial Balance (FWC) Detail Balance Sheet and Income Statement (FWC) Summary Balance Sheet (FWC) Balance Sheet (FW and FWC) 30 Combination Balance Sheet and Income Statement

Balance Sheets The main row format used in the catalog ID pulls data from the other row formats, rather than the general ledger. To see how these row formats are used, notice in column I of the tree that each reporting unit references a different row format. For step-by-step instructions on creating a consolidated balance sheet and income statement like this one, refer to the FRx Tutorial. FilmWorks Demo Row Linking Consolidated B/S For the Four Months Ending April 30, 2002 YTD Assets $1,943,807 Liabilities 524,967 Equity 1,418,840 Total Liabilities and Equity $1,943,807 FilmWorks Demo Row Linking Summary B/S - FilmWorks For the Four Months Ending April 30, 2002 YTD Assets $1,392,634 Liabilities 349,709 Equity 1,042,925 Total Liabilities and Equity $1,392,634 Combination Balance Sheet and Income Statement 31

Balance Sheets FilmWorks Demo Row Linking Detail B/S and I/S FilmWorks For the Four Months Ending April 30, 2002 YTD BALANCE SHEET -------------- ASSETS Cash $155,785 Account Receivable, net 160,764 Due From Intl Corp. 268,528 Inventories 701,537 Net Fixed Assets 106,020 Total Assets $1,392,634 LIABILITIES AND EQUITY Accounts Payable $86,742 Lease Payable 10,100 Due to Int'l Corp. Other Accrued Liab 108,689 Note Payable-Film Works 144,178 Total Liabilities 349,709 Common Stock-Film Works 50,000 Additional Paid-In Capital 500,269 Retained Earnings 197,100 YTD Income 295,556 Total Equity 1,042,925 Total Liabilities and Equity $1,392,634 32 Combination Balance Sheet and Income Statement

Balance Sheets FilmWorks Demo Row Linking Detail B/S and I/S FilmWorks For the Four Months Ending April 30, 2002 April YTD INCOME STATEMENT ----------------- Net Sales $944,828 $3,709,244 Cost of Goods Sold 686,656 2,701,803 Gross Profit 258,172 1,007,441 Operating Expenses 148,235598,989 Net Interest Expense 894 3,582 Income Tax Expense 29,441 109,314 Total Expenses 178,570 711,885 Net Income $79,602$295,556 Combination Balance Sheet and Income Statement 33

Balance Sheets FilmWorks Demo Row Linking FilmWorks Natural For the Four Months Ending April 30, 2002 April YTD Cash $26,545 $109,267 Money Market Accounts 231 46,518 Accounts Receivable 3,194 162,906 All for Bad Debts (43) (2,142) Due from Intl Corp 1,336 268,528 Inventories Sales 80,495691,548 Inventory Supplies (43) 6,527 Prepaids Others (182) 3,462 Leasehold Improvements 69,600 Acc Depr - Leasehold Improvement (2,400) (19,200) Office Furnitures and Fixtures 34,500 Acc Depr Off Furn & Fixtures (1,190) (6,660) Office Equipment 37,700 Acc Depr Office Equipment (1,265) (9,920) Accounts Payable 846 86,742 Lease Payable 10,100 Other Accrued Liab 27,641 108,689 Notes Payable (1,411) 144,178 Retained Earnings 197,100 Common Stock 50,000 Add Paid In Cap 500,269 Sales 979,053 3,841,539 Sales Returns 7,898 30,531 Sales Discounts 26,327 101,764 COGS 686,656 2,701,803 Salary Expense 71,483 276,312 Officers Comp 26,789 102,968 Depr Expense 4,855 19,420 Office Expense 3,837 14,878 Supplies Expense 713 2,755 Maintenance Expense 1,253 4,845 Rent Expense 9,831 38,003 Travel Expense 8,332 32,205 Advertising Expense 7,482 29,007 Commission Expense 13,660 78,596 Income Tax Expense 29,441 109,314 Interest Expense 1,1254,500 Interest Income 231 918 34 Combination Balance Sheet and Income Statement

Balance Sheets FilmWorks Demo for Canada Row Linking Summary B/S FilmWorks Canada For the Four Months Ending April 30, 2002 YTD Assets $551,173 Liabilities 175,258 Equity 375,915 Total Liabilities and Equity $551,173 Combination Balance Sheet and Income Statement 35

Balance Sheets FilmWorks Demo for Canada Row Linking Detail B/S and I/S - FilmWorks Canada For the Four Months Ending April 30, 2002 YTD BALANCE SHEET -------------- ASSETS Cash $67,172 Accounts Receivable, net 119,034 Due From Intl Corp. 266,711 Inventories 63,504 Net Fixed Assets 34,752 Total Assets $551,173 LIABILITIES AND EQUITY Accounts Payable $64,291 Leases Payable 6,670 Due to Int'l Corp. Other Accrued Liab 3,434 Note Payable-Film Works 100,863 Total Liabilities 175,258 Common Stock-Film Works 35,000 Additional Paid-In Capital 186,879 Retained Earnings 139,975 YTD Income 18,061 Treasury Stock-Film Works (4,000) Total Equity 375,915 Total Liabilities and Equity $551,173 36 Combination Balance Sheet and Income Statement

Balance Sheets FilmWorks Demo for Canada Row Linking Detail B/S and I/S - FilmWorks Canada For the Four Months Ending April 30, 2002 April YTD INCOME STATEMENT ----------------- Net Sales $288,939 $1,117,362 Cost of Goods Sold 180,010 696,120 Gross Profit 108,929 421,242 Operating Expenses 101,142 393,649 Net Interest Expense 664 2,706 Income Tax Expense 1,922 6,826 Total Expenses 103,728 403,181 Net Income $5,201 $18,061 Combination Balance Sheet and Income Statement 37

Balance Sheets FilmWorks Demo for Canada Row Linking FilmWorks Canada - Natural For the Four Months Ending April 30, 2002 April YTD Cash-Checking $928 $34,853 Money Market 100 32,319 Account Receivable 4,172 120,721 Allow. For Bad Debt (55) (1,687) Inventories-Sales 3,356 266,711 Inv. Supplies (172) 3,956 Prepaid Other (100) 2,548 Leasehold Improve 57,000 Acc Depr-Lease Imp (1,680) (13,440) Off Furn&Fixtures 27,600 Acc Depr-OF&F (833) (4,662) Office Equipment 32,200 Acc Depr-Off Equip (886) (6,946) Accounts Payable 1,260 64,291 Leases Payable (275) 6,670 Other Accrued Liab (338) 3,434 Note Payable (1,018) 100,863 Retained Earnings 139,975 Common Stock 35,000 Add'l Paid-In Capital 186,879 Treasury Stock (4,000) Sales 312,876 1,209,926 Sales Returns 5,524 21,361 Sales Discounts 18,413 71,203 COGS 180,010 696,120 Salary Expense 49,994 193,331 Officers Compensation 12,500 50,000 Depr. Expense 3,399 13,596 Office Expense 2,716 10,669 Supplies Exp-Service 498 2,123 Maintainence Expense 877 3,391 Rent Expense 6,874 26,589 Travel Expense 5,826 22,535 Advertising Expense 5,264 20,393 Commissions Expense 13,194 51,022 Income Tax Expense 1,922 6,826 Interest Expense 764 3,104 Interest Income 100 398 38 Combination Balance Sheet and Income Statement

Balance Sheets Combination Balance Sheet and Income Statement 39

Balance Sheets Consolidated Balance Sheet with Eliminations To generate this balance sheet with eliminations, use the following building blocks: CONSOL_ELIM catalog ID BALSHEET_ELIM row format CONSOL_FW_FWC_EL column layout CONSOL reporting tree This type of report contains a column for each company and columns that show eliminations and consolidated results. For step-by-step instructions on creating a report like this one, refer to the FRx Tutorial. 40 Consolidated Balance Sheet with Eliminations

FilmWorks Demo Consolidated For the Four Months Ending April 30, 2002 Balance Sheets US Canada Eliminations Consolidated ASSETS Cash - Checking $109,267 $34,853 $144,120 Cash - Money Market 46,518 32,319 78,837 Total Cash 155,785 67,172 222,957 Accounts Receivable 162,906 120,721 283,627 Allowance For Bad Debts (2,142) (1,687) (3,829) Intl Corp Receivable 268,528 (268,528) Net Accounts Receivable 429,292 119,034 (268,528) 279,798 Total Inventories 698,075 270,667 60,750 1,029,492 Prepaid Assets 3,4622,548 6,010 Current Assets 1,286,614 459,421 (207,778) 1,538,257 Leasehold Improvements 69,600 57,000 126,600 Office Furniture And Fixtures 34,500 27,600 62,100 Office Equipment 37,700 32,200 69,900 Less Accumulated Depreciation (35,780) (25,048) (60,828) Net Fixed Assets 106,020 91,752 197,772 Total Assets $1,392,634 $551,173 ($207,778) $1,736,029 LIABILITIES & SHAREHOLDERS' EQUITY Accounts Payable $86,742 $64,291 $151,033 Accrued Taxes (268,528) (268,528) Accrued Liabilities 108,689 3,434 112,123 Total Current Liabilities 195,431 67,725 (268,528) (5,372) Leases Payable 10,100 6,670 16,770 Notes Payable 144,178 100,863 245,041 Long-Term Liabilities 154,278 107,533 261,811 Total Liabilities 349,709 175,258 (268,528) 256,439 Capital Stock 50,000 35,000 85,000 Additional Paid-In Capital 500,269 186,879 687,148 Year-to Date Income 295,556 18,061 60,750 374,367 Retained Earnings 197,100 139,975 337,075 Treasury Stock (4,000) (4,000) Shareholders' Equity 1,042,925 375,915 60,750 1,479,590 Total Liabilities & Equity $1,392,634 $551,173 ($207,778) $1,736,029 Consolidated Balance Sheet with Eliminations 41

Balance Sheets Multicurrency Balance Sheet With FRx 6.0x, you can generate a balance sheet with mutliple foreign currencies. Refer to the following page for an example of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact support@frxsoft.com or call 1-800-FRx- SOLV (1-800-379-7658). 42 Multicurrency Balance Sheet

Balance Sheets FilmWorks Demo Balance Sheet For the Twelve Months Ending December 31, 2002 Exchange USD Rate French Francs ASSETS Cash - Checking $84,017.13 $5.23 $439,560.82 Cash - Money Market 129,423.00 5.23 677,115.25 Total Cash 213,440.13 5.23 1,116,676.07 Accounts Receivable 207,437.00 5.23 1,085,268.90 Allowance For Bad Debts (3,112.00) 5.23 (16,281.36) Intl Corp Receivable 296,566.00 5.23 1,551,574.00 Net Accounts Receivable 500,891.00 5.23 2,620,561.53 Total Inventories 1,521,584.00 5.34 8,120,693.81 Prepaid Assets 2,479.00 5.23 12,969.63 Current Assets 2,238,394.13 5.30 11,870,901.05 Leasehold Improvements 69,600.00 5.35 372,283.44 Office Furniture And Fixtures 53,000.00 5.57 295,448.50 Office Equipment 37,700.00 4.98 187,859.10 Less Accumulated Depreciation (75,520.00) 5.19 (392,258.43) Net Fixed Assets 84,780.00 5.47 463,332.61 Total Assets $2,323,174.13 $5.31 $12,334,233.65 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $97,643.00 $5.23 $510,848.65 Accrued Liabilities 321,800.00 5.23 1,683,593.24 Total Current Liabilities 419,443.00 5.23 2,194,441.89 Leases Payable 7,100.00 5.23 37,145.78 Notes Payable 133,161.00 5.23 696,671.72 Long-Term Liabilities 140,261.00 5.23 733,817.50 Total Liabilities 559,704.00 5.23 2,928,259.39 Capital Stock 61,000.00 5.49 334,713.10 Additional Paid-In Capital 519,269.00 5.49 2,849,280.93 Year-to Date Income 986,101.13 5.11 5,042,818.41 Retained Earnings 197,100.00 5.21 1,027,797.66 Shareholders' Equity 1,763,470.13 5.25 9,254,610.10 Currency Translation Adjustment (151,364.16) Total Liabilities and Equity $2,323,174.13 $5.31 $12,334,233.65 Multicurrency Balance Sheet 43

Balance Sheets 44 Multicurrency Balance Sheet

CHAPTER 2 Income Statement Reports With FRx, you can create the following types of income statement reports: Basic Income Statement Income Statement Including Net Sales Rolling Quarter Income Statement Rolling Quarter Statement Published to World Wide Web Expense Report with Departmental Expenses Side-by-Side Income Statement Consolidated Income Statement Consolidated Side-by-Side Income Statement Consolidated Company Income Statement and Exception Report Regional Income Statement Income Statement with Allocations Samples of these reports are shown on the following pages. Sample Reports 45

Income Statement Reports Basic Income Statement To generate this basic income statement, use the following building blocks: INCSTMT catalog ID INCSTMT row format CURR_YTD column layout This report does not use a reporting tree. When you generate this report, notice the currency sign on the first row, the font control features, and the normal credit balance rows. These features are all controlled within the row format. For step-by-step instructions on creating an income statement like this one, refer to the FRx Tutorial. 46 Basic Income Statement

Income Statement Reports FilmWorks Demo Income Statement For the Eight Months Ending August 31, 2002 August YTD Revenue Sales $1,063,650 $7,966,746 Sales Returns 8,622 63,952 Sales Discounts 28,738 213,157 Net Sales 1,026,290 7,689,637 COGS 747,900 5,596,129 Gross Margin 278,390 2,093,508 Operating Expenses Salary Expense 75,952 575,666 Officers Compensation 28,615215,379 Depreciation Expense 4,855 38,840 Office Expense 4,13531,028 Supplies Expense 730 5,698 Maintenance Expense 1,288 10,029 Rent Expense 10,449 78,203 Travel Expense 8,856 67,101 Advertising Expense 9,588 63,515 Commission Expense 16,233 139,142 Total Operating Expenses 160,701 1,224,601 Income From Operations 117,689 868,907 Interest Income(Expense) (614) (6,805) Income Before Income Taxes 117,075 862,102 Income Tax Expense 30,399 230,365 Net Income $86,676 $631,737 Basic Income Statement 47

Income Statement Reports Income Statement Including Net Sales To generate this income statement with columns that calculate the current month and year-to-date percentage of net sales, use the following building blocks. INCST_BASE catalog ID INCSTMT row format CYBASE column layout This report does not use a reporting tree. When you generate this report, notice that it is similar to the basic income statement report, but it also includes columns that show a percentage of net sales. These columns are created using multiple CBR rows and Base% columns in the column layout. 48 Income Statement Including Net Sales

Income Statement Reports FilmWorks Demo Income Statement as a % of Net Sales For the Eight Months Ending August 31, 2002 % of % of August Net Sales YTD Net Sales Revenue Sales $1,063,650 103.6% $7,966,746 103.6% Sales Returns 8,622 0.8% 63,952 0.8% Sales Discounts 28,738 2.8% 213,157 2.8% Net Sales 1,026,290 100.0% 7,689,637 100.0% COGS 747,900 72.9% 5,596,129 72.8% Gross Margin 278,390 27.1% 2,093,508 27.2% Operating Expenses Salary Expense 75,952 47.3% 575,666 47.0% Officers Compensation 28,615 17.8% 215,379 17.6% Depreciation Expense 4,855 3.0% 38,840 3.2% Office Expense 4,135 2.6% 31,028 2.5% Supplies Expense 730 0.5% 5,698 0.5% Maintenance Expense 1,288 0.8% 10,029 0.8% Rent Expense 10,449 6.5% 78,203 6.4% Travel Expense 8,856 5.5% 67,101 5.5% Advertising Expense 9,588 6.0% 63,515 5.2% Commission Expense 16,233 10.1% 139,142 11.4% Total Operating Expenses 160,701 100.0% 1,224,601 100.0% Income From Operations 117,689 73.2% 868,907 71.0% Interest Income(Expense) (614) ( 0.4%) (6,805) ( 0.6%) Income Before Income Taxes 117,075 72.9% 862,102 70.4% Income Tax Expense 30,399 18.9% 230,365 18.8% Net Income $86,676 53.9% $631,737 51.6% Income Statement Including Net Sales 49

Income Statement Reports Rolling Quarter Income Statement To generate this income statement that displays the last three months and year-to-date totals, use the following building blocks: ROLL_QTR_IS catalog ID INCMSTMT row format 3CUR_YTD column layout FILMWRKA reporting tree When you generate this report, notice that the current month columns relate to the report date. If you change the report date in the Catalog of Reports window, the three months change according to the date you select. These columns are created using the Base-X period code in the column layout. For step-by-step instructions on creating an income statement like this one, see Chapter 8, Creating a Rolling Quarter Income Statement in the FRx Tutorial. 50 Rolling Quarter Income Statement

Income Statement Reports FilmWorks Demo Film Work Summary Rolling Quarter Income Statement For the Six Months Ending June 30, 2002 Current Month April May June YTD Revenue $463,925$474,732 $485,792 Sales $2,753,784 7,898 8,083 8,271 Sales Returns 46,885 26,327 26,940 27,568 Sales Discounts 156,272 429,700 439,709 449,953 Net Sales 2,550,627 257,383 263,381 269,518 COGS 1,527,802 172,317 176,328 180,435 Gross Margin 1,022,825 Operating Expenses 71,483 73,148 74,853 Salary Expense 424,313 3,837 3,9254,015Office Expense 22,818 9,831 9,08510,295Rent Expense 57,383 8,332 8,527 8,723 Travel Expense 49,455 93,483 94,685 97,886 Total Operating Expenses 553,969 78,834 81,643 82,549 Income From Operations 468,856 78,834 81,643 82,549 Income Before Income Taxes 468,856 $78,834 $81,643 $82,549 Net Income $468,856 Rolling Quarter Income Statement 51

Income Statement Reports Rolling Quarter Statement Published to the World Wide Web With FRx 6.0x, you can generate reports and publish them to the World Wide Web via the FRx WebPort. In this example, we have published the rolling quarter income statement created in the previous exercise to the Web as an XML file. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact support@frxsoft.com or call 1-800-FRx-Solv (1-800-379-7658). 52 Rolling Quarter Statement Published to the World Wide Web

Income Statement Reports Rolling Quarter Statement Published to the World Wide Web 53

Income Statement Reports Expense Report with Departmental Expenses To generate this expense report that displays departmental expenses, use the following and building blocks: ROTATE catalog ID DEPT_US_CAN row format DEPT_US row format DEPT_CAN row format EXPENSES column layout SUBACCOUNTS reporting tree When you generate this report, notice that it is linked to three different row formats to reduce maintenance and generation time. By using the account filter in the column layout, the columns in this report are restricted to three different expense types. By using three row formats and a reporting tree, the report displays the departments as rows instead of tree units. 54 Expense Report with Departmental Expenses

Income Statement Reports FilmWorks Demo Expenses by Region Consolidated US and Canada For the Month Ending April 30, 2002 Office Maint Supplies Total East Region Corporate (DEN & TOR) $1,054 $611 $1,665 East Region Sales 1,981 1,981 East Region Service 1,271 1,271 East Region 3,252 1,054 611 4,917 West Region Corporate (SF & VAN) 1,076 600 1,676 West Region Sales 2,058 2,058 West Region Service 1,243 1,243 West Region 3,301 1,076 600 4,977 Total US and Canada $6,553 $2,130 $1,211 $9,894 Denver Corporate $589 $375 $964 Denver Sales 1,085 1,085 Denver Service 787 787 Denver 1,872589 375 2,836 San Francisco Corporate 664 338 1,002 San Francisco Sales 1,273 1,273 San Francisco Service 692 692 San Francisco 1,965 664 338 2,967 U. S. 3,837 1,253 713 5,803 Toronto Corporate $465$236 $701 Toronto Sales 896 896 Toronto Service 484 484 Toronto 1,380 465 236 2,081 Vancouver Corporate 412 262 674 Vancouver Sales 785 785 Vancouver Service 551 551 Vancouver 1,336 4122622,010 Canada 2,716 877 498 4,091 Expense Report with Departmental Expenses 55

Income Statement Reports Side-by-Side Income Statement To generate this side-by-side income statement report, use the following building blocks. SIDE_BY_SIDE catalog ID INCSTMT row format SLS_SVC column layout This report does not use a reporting tree. When you generate this report, notice that its departments are displayed side-by-side. To create this layout you must use account filters in the column layout to pull specific general ledger data into that column. You can then use a simple column calculation to create the total columns. 56 Side-by-Side Income Statement

Income Statement Reports FilmWorks Demo Side by Side Income Statement For the Eight Months Ending August 31, 2002 Sales Service Denver San Francisco Total Denver San Francisco Total Revenue $5,777,418 $1,440,180 $7,217,598 Sales $431,622 $317,526 $749,148 33,403 30,549 63,952 Sales Returns 111,327 101,830 213,157 Sales Discounts 5,632,688 1,307,801 6,940,489 Net Sales 431,622 317,526 749,148 4,585,396 1,010,733 5,596,129 COGS 1,047,292 297,068 1,344,360 Gross Margin 431,622 317,526 749,148 Operating Expenses 139,669 133,466 273,135 Salary Expense 168,981 133,550 302,531 8,814 10,260 19,074 Office Expense 6,373 5,581 11,954 20,907 19,755 40,662 Rent Expense 19,400 18,141 37,541 25,864 29,804 55,668 Travel Expense 6,034 5,399 11,433 195,254 193,285 388,539 Total Operating Expenses 200,788 162,671 363,459 852,038 103,783 955,821 Income From Operations 230,834 154,855 385,689 852,038 103,783 955,821 Income Before Income Taxes 230,834 154,855 385,689 $852,038 $103,783 $955,821 Net Income $230,834 $154,855 $385,689 Side-by-Side Income Statement 57

Income Statement Reports Consolidated Income Statement To generate this consolidated income statement, use the following building blocks: CONSOL_IS catalog ID INCSTMT row format CURR_YTD_ACT_BUD column layout CONSOL reporting tree When you generate this report, notice that it uses a basic income statement row format. Because it uses a reporting tree, three separate income statement reports are created one for the consolidated unit, one for the US unit, and one for the Canadian unit. 58 Consolidated Income Statement

Income Statement Reports FilmWorks Demo Consolidated For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $1,291,929 $609,649 $682,280 $5,051,465 $2,356,972 $2,694,493 Sales Returns 13,422 10,764 (2,658) 51,892 41,614 (10,278) Sales Discounts 44,740 35,877 (8,863) 172,967 138,704 (34,263) Net Sales 1,233,767 563,008 (670,759) 4,826,606 2,176,654 (2,649,952) COGS 866,666 350,755 (515,911) 3,397,923 1,356,062 (2,041,861) Gross Margin 367,101 212,253 (154,848) 1,428,683 820,592 (608,091) Operating Expenses Salary Expense 121,477 97,415 (24,062) 469,643 376,615 (93,028) Officers Compensation 39,289 25,238 (14,051) 152,968 99,150 (53,818) Depreciation Expense 8,254 6,863 (1,391) 33,016 26,961 (6,055) Office Expense 6,553 5,471 (1,082) 25,547 21,308 (4,239) Supplies Expense 1,211 1,180 (31) 4,878 4,748 (130) Maintenance Expense 2,130 1,709 (421) 8,236 6,606 (1,630) Rent Expense 16,70513,397 (3,308) 64,592 51,799 (12,793) Travel Expense 14,158 11,353 (2,805) 54,740 43,899 (10,841) Advertising Expense 12,746 10,379 (2,367) 49,400 40,161 (9,239) Commission Expense 26,854 25,709 (1,145) 129,618 99,393 (30,225) Total Operating Expenses 249,377 198,714 (50,663) 992,638 770,640 (221,998) Income From Operations 117,724 13,539 (104,185) 436,045 49,952 (386,093) Interest Income(Expense) (1,558) (1,367) (191) (6,288) (5,418) (870) Income Before Income Taxes 116,166 12,172 (103,994) 429,757 44,534 (385,223) Income Tax Expense 31,363 3,423 (27,940) 116,140 12,658 (103,482) Net Income $84,803 $8,749 ($76,054) $313,617 $31,876 ($281,741) Consolidated Income Statement 59

Income Statement Reports FilmWorks Demo FilmWorks US For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $979,053 $297,233 $681,820 $3,841,539 $1,149,430 $2,692,109 Sales Returns 7,898 5,248 (2,650) 30,531 20,293 (10,238) Sales Discounts 26,327 17,492 (8,835) 101,764 67,643 (34,121) Net Sales 944,828 274,493 (670,335) 3,709,244 1,061,494 (2,647,750) COGS 686,656 171,010 (515,646) 2,701,803 661,314 (2,040,489) Gross Margin 258,172 103,483 (154,689) 1,007,441 400,180 (607,261) Operating Expenses Salary Expense 71,483 47,494 (23,989) 276,312 183,664 (92,648) Officers Compensation 26,789 11,875 (14,914) 102,968 47,500 (55,468) Depreciation Expense 4,855 3,229 (1,626) 19,420 12,916 (6,504) Office Expense 3,837 2,580 (1,257) 14,878 10,136 (4,742) Supplies Expense 713 473 (240) 2,755 2,017 (738) Maintenance Expense 1,253 833 (420) 4,8453,221 (1,624) Rent Expense 9,831 6,530 (3,301) 38,003 25,260 (12,743) Travel Expense 8,332 5,535 (2,797) 32,20521,409 (10,796) Advertising Expense 7,482 5,001 (2,481) 29,007 19,373 (9,634) Commission Expense 13,660 12,534 (1,126) 78,596 48,471 (30,125) Total Operating Expenses 148,235 96,084 (52,151) 598,989 373,967 (225,022) Income From Operations 109,937 7,399 (102,538) 408,452 26,213 (382,239) Interest Income(Expense) (894) (631) (263) (3,582) (2,571) (1,011) Income Before Income Taxes 109,043 6,768 (102,275) 404,870 23,642 (381,228) Income Tax Expense 29,441 1,826 (27,615) 109,314 6,485 (102,829) Net Income $79,602$4,942($74,660) $295,556 $17,157 ($278,399) 60 Consolidated Income Statement

Income Statement Reports FilmWorks Demo for Canada FilmWorks Canada For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $312,876 $312,416 $460 $1,209,926 $1,207,541 $2,385 Sales Returns 5,524 5,516 (8) 21,361 21,321 (40) Sales Discounts 18,413 18,385 (28) 71,203 71,062 (141) Net Sales 288,939 288,515 (424) 1,117,3621,115,158 (2,204) COGS 180,010 179,746 (264) 696,120 694,748 (1,372) Gross Margin 108,929 108,769 (160) 421,242 420,410 (832) Operating Expenses Salary Expense 49,994 49,920 (74) 193,331 192,950 (381) Officers Compensation 12,500 13,363 863 50,000 51,650 1,650 Depreciation Expense 3,399 3,634 235 13,596 14,045 449 Office Expense 2,716 2,891 175 10,669 11,173 504 Supplies Expense 498 707 209 2,123 2,731 608 Maintenance Expense 877 876 (1) 3,391 3,384 (7) Rent Expense 6,874 6,866 (8) 26,589 26,540 (49) Travel Expense 5,826 5,819 (7) 22,535 22,490 (45) Advertising Expense 5,264 5,378 114 20,393 20,788 395 Commission Expense 13,194 13,175 (19) 51,022 50,922 (100) Total Operating Expenses 101,142 102,629 1,487 393,649 396,673 3,024 Income From Operations 7,787 6,140 (1,647) 27,593 23,737 (3,856) Interest Income(Expense) (664) (737) 73 (2,706) (2,847) 141 Income Before Income Taxes 7,123 5,403 (1,720) 24,887 20,890 (3,997) Income Tax Expense 1,922 1,597 (325) 6,826 6,173 (653) Net Income $5,201 $3,806 ($1,395) $18,061 $14,717 ($3,344) Consolidated Income Statement 61

Income Statement Reports Consolidated Side-by-Side Income Statement To generate this consolidated side-by-side income statement, use the following building blocks: CONSOL_IS_SBS catalog ID INCSTMT row format CONSOL_FW_FWC column layout CONSOL reporting tree When you generate this report, notice that you can consolidate multiple companies and display information about them on one page in side-by-side columns. This is achieved by using the reporting unit filter in the column layout. Compare this report to the CONSOL_IS report. Notice that the numbers for the YTD columns are the same, but that the report s layout is different. 62 Consolidated Side-by-Side Income Statement

Income Statement Reports FilmWorks Demo Consolidated For the Four Months Ending April 30, 2002 US Canada Consolidated Revenue Sales $3,841,539 $1,209,926 $5,051,465 Sales Returns 30,531 21,361 51,892 Sales Discounts 101,764 71,203 172,967 Net Sales 3,709,244 1,117,362 4,826,606 COGS 2,701,803 696,120 3,397,923 Gross Margin 1,007,441 421,242 1,428,683 Operating Expenses Salary Expense 276,312 193,331 469,643 Officers Compensation 102,968 50,000 152,968 Depreciation Expense 19,420 13,596 33,016 Office Expense 14,878 10,669 25,547 Supplies Expense 2,755 2,123 4,878 Maintenance Expense 4,8453,391 8,236 Rent Expense 38,003 26,589 64,592 Travel Expense 32,20522,53554,740 Advertising Expense 29,007 20,393 49,400 Commission Expense 78,596 51,022 129,618 Total Operating Expenses 598,989 393,649 992,638 Income From Operations 408,45227,593 436,045 Interest Income(Expense) (3,582) (2,706) (6,288) Income Before Income Taxes 404,870 24,887 429,757 Income Tax Expense 109,314 6,826 116,140 Net Income $295,556 $18,061 $313,617 Consolidated Side-by-Side Income Statement 63

Income Statement Reports FilmWorks Demo FilmWorks US For the Four Months Ending April 30, 2002 US Canada Consolidated Revenue Sales $3,841,539 $3,841,539 Sales Returns 30,531 30,531 Sales Discounts 101,764 101,764 Net Sales 3,709,244 3,709,244 COGS 2,701,803 2,701,803 Gross Margin 1,007,441 1,007,441 Operating Expenses Salary Expense 276,312 276,312 Officers Compensation 102,968 102,968 Depreciation Expense 19,420 19,420 Office Expense 14,878 14,878 Supplies Expense 2,755 2,755 Maintenance Expense 4,845 4,845 Rent Expense 38,003 38,003 Travel Expense 32,205 32,205 Advertising Expense 29,007 29,007 Commission Expense 78,596 78,596 Total Operating Expenses 598,989 598,989 Income From Operations 408,452 408,452 Interest Income(Expense) (3,582) (3,582) Income Before Income Taxes 404,870 404,870 Income Tax Expense 109,314 109,314 Net Income $295,556 $295,556 64 Consolidated Side-by-Side Income Statement

Income Statement Reports FilmWorks Demo for Canada FilmWorks Canada For the Four Months Ending April 30, 2002 US Canada Consolidated Revenue Sales $1,209,926 $1,209,926 Sales Returns 21,361 21,361 Sales Discounts 71,203 71,203 Net Sales 1,117,362 1,117,362 COGS 696,120 696,120 Gross Margin 421,242 421,242 Operating Expenses Salary Expense 193,331 193,331 Officers Compensation 50,000 50,000 Depreciation Expense 13,596 13,596 Office Expense 10,669 10,669 Supplies Expense 2,123 2,123 Maintenance Expense 3,391 3,391 Rent Expense 26,589 26,589 Travel Expense 22,535 22,535 Advertising Expense 20,393 20,393 Commission Expense 51,022 51,022 Total Operating Expenses 393,649 393,649 Income From Operations 27,593 27,593 Interest Income(Expense) (2,706) (2,706) Income Before Income Taxes 24,887 24,887 Income Tax Expense 6,826 6,826 Net Income $18,061 $18,061 Consolidated Side-by-Side Income Statement 65

Income Statement Reports Consolidated Company With FRx 6.0, you can assign security to specific units and limit the number of users, groups, or e-mail recipients who may view finished reports in either the Catalog of Reports or the Reporting Trees building blocks. You can also include text labels for your finished reports in either the Catalog of Reports or the Reporting Trees building block. Refer to the following pages for examples of this type of report. Pay attention to the FilmWorks Canada branch which includes an example of a text label in the footer. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact support@frxsoft.com or call 1-800-FRx-Solv (1-800-379-7658). 66 Consolidated Company

Income Statement Reports FilmWorks Demo Consolidated Companies For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $1,291,929 $609,649 $682,280 $5,051,465 $2,356,972 $2,694,493 Sales Returns 13,422 10,764 (2,658) 51,892 41,614 (10,278) Sales Discounts 44,740 35,877 (8,863) 172,967 138,704 (34,263) Net Sales 1,233,767 563,008 (670,759) 4,826,606 2,176,654 (2,649,952) COGS 866,666 350,755 (515,911) 3,397,923 1,356,062 (2,041,861) Gross Margin 367,101 212,253 (154,848) 1,428,683 820,592 (608,091) Operating Expenses Salary Expense 121,477 97,415 (24,062) 469,643 376,615 (93,028) Officers Compensation 39,289 25,238 (14,051) 152,968 99,150 (53,818) Depreciation Expense 8,254 6,863 (1,391) 33,016 26,961 (6,055) Office Expense 6,553 5,471 (1,082) 25,547 21,308 (4,239) Supplies Expense 1,211 1,180 (31) 4,878 4,748 (130) Maintenance Expense 2,130 1,709 (421) 8,236 6,606 (1,630) Rent Expense 16,70513,397 (3,308) 64,592 51,799 (12,793) Travel Expense 14,158 11,353 (2,805) 54,740 43,899 (10,841) Advertising Expense 12,746 10,379 (2,367) 49,400 40,161 (9,239) Commission Expense 26,854 25,709 (1,145) 129,618 99,393 (30,225) Total Operating Expenses 249,377 198,714 (50,663) 992,638 770,640 (221,998) Income From Operations 117,724 13,539 (104,185) 436,045 49,952 (386,093) Interest Income(Expense) (1,558) (1,367) (191) (6,288) (5,418) (870) Income Before Income Taxes 116,166 12,172 (103,994) 429,757 44,534 (385,223) Income Tax Expense 31,363 3,423 (27,940) 116,140 12,658 (103,482) Net Income $84,803 $8,749 ($76,054) $313,617 $31,876 ($281,741) Consolidated Company 67

Income Statement Reports FilmWorks Demo Film Works US For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $979,053 $297,233 $681,820 $3,841,539 $1,149,430 $2,692,109 Sales Returns 7,898 5,248 (2,650) 30,531 20,293 (10,238) Sales Discounts 26,327 17,492 (8,835) 101,764 67,643 (34,121) Net Sales 944,828 274,493 (670,335) 3,709,244 1,061,494 (2,647,750) COGS 686,656 171,010 (515,646) 2,701,803 661,314 (2,040,489) Gross Margin 258,172 103,483 (154,689) 1,007,441 400,180 (607,261) Operating Expenses Salary Expense 71,483 47,494 (23,989) 276,312 183,664 (92,648) Officers Compensation 26,789 11,875 (14,914) 102,968 47,500 (55,468) Depreciation Expense 4,855 3,229 (1,626) 19,420 12,916 (6,504) Office Expense 3,837 2,580 (1,257) 14,878 10,136 (4,742) Supplies Expense 713 473 (240) 2,755 2,017 (738) Maintenance Expense 1,253 833 (420) 4,8453,221 (1,624) Rent Expense 9,831 6,530 (3,301) 38,003 25,260 (12,743) Travel Expense 8,332 5,535 (2,797) 32,20521,409 (10,796) Advertising Expense 7,482 5,001 (2,481) 29,007 19,373 (9,634) Commission Expense 13,660 12,534 (1,126) 78,596 48,471 (30,125) Total Operating Expenses 148,235 96,084 (52,151) 598,989 373,967 (225,022) Income From Operations 109,937 7,399 (102,538) 408,45226,213 (382,239) Interest Income(Expense) (894) (631) (263) (3,582) (2,571) (1,011) Income Before Income Taxes 109,043 6,768 (102,275) 404,870 23,642 (381,228) Income Tax Expense 29,441 1,826 (27,615) 109,314 6,485 (102,829) Net Income $79,602$4,942($74,660) $295,556 $17,157 ($278,399) 68 Consolidated Company

Income Statement Reports FilmWorks Demo for Canada Film Works CAN For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $312,876 $312,416 $460 $1,209,926 $1,207,541 $2,385 Sales Returns 5,524 5,516 (8) 21,361 21,321 (40) Sales Discounts 18,413 18,385 (28) 71,203 71,062 (141) Net Sales 288,939 288,515 (424) 1,117,3621,115,158 (2,204) COGS 180,010 179,746 (264) 696,120 694,748 (1,372) Gross Margin 108,929 108,769 (160) 421,242 420,410 (832) Operating Expenses Salary Expense 49,994 49,920 (74) 193,331 192,950 (381) Officers Compensation 12,500 13,363 863 50,000 51,650 1,650 Depreciation Expense 3,399 3,634 235 13,596 14,045 449 Office Expense 2,716 2,891 175 10,669 11,173 504 Supplies Expense 498 707 209 2,123 2,731 608 Maintenance Expense 877 876 (1) 3,391 3,384 (7) Rent Expense 6,874 6,866 (8) 26,589 26,540 (49) Travel Expense 5,826 5,819 (7) 22,535 22,490 (45) Advertising Expense 5,264 5,378 114 20,393 20,788 395 Commission Expense 13,194 13,175 (19) 51,022 50,922 (100) Total Operating Expenses 101,142 102,629 1,487 393,649 396,673 3,024 Income From Operations 7,787 6,140 (1,647) 27,593 23,737 (3,856) Interest Income(Expense) (664) (737) 73 (2,706) (2,847) 141 Income Before Income Taxes 7,123 5,403 (1,720) 24,887 20,890 (3,997) Income Tax Expense 1,922 1,597 (325) 6,826 6,173 (653) Net Income $5,201 $3,806 ($1,395) $18,061 $14,717 ($3,344) All amounts above are shown in US Dollars at a month-end conversion rate of 1.60 Can$ per US$ Consolidated Company 69

Income Statement Reports Company Reorganization and Income Statement This sample report uses different reporting trees as of specific dates. This is achieved through the use of effective dates. This feature is quite useful for companies who have just reorganized and want to generate reports using an old reporting tree (that uses the old hierarchy) and also generate reports for a new reporting tree (that uses the new hierarchy) To generate this report, use the following building blocks: EFFDATE catalog ID INCSTMT row format JFM_3CUR column layout FILMDYNA reporting tree FILMWRKA reporting tree FILMWRKB reporting tree Note: If you use the effective date feature, your company s reorganization will never negatively affect your financial reporting. For more information on effective dates, refer to your FRx User s Guide. 70 Company Reorganization and Income Statement

Income Statement Reports FilmWorks Demo Film Work Summary For the Twelve Months Ending December 31, 2002 Current Month October November December YTD Revenue $520,360 $529,096 $538,004 Sales $5,851,342 8,987 9,177 9,370 Sales Returns 100,289 29,958 30,587 31,229 Sales Discounts 334,272 481,415 489,332497,405 Net Sales 5,416,781 292,881 299,032 305,311 COGS 3,268,017 188,534 190,300 192,094 Gross Margin 2,148,764 Operating Expenses 77,070 77,636 78,209 Salary Expense 885,089 4,259 4,324 4,387 Office Expense 48,195 10,606 10,684 10,766 Rent Expense 120,786 8,993 9,062 9,129 Travel Expense 103,209 100,928 101,706 102,491 Total Operating Expenses 1,157,279 87,606 88,594 89,603 Income From Operations 991,485 87,606 88,594 89,603 Income Before Income Taxes 991,485 $87,606 $88,594 $89,603 Net Income $991,485 Company Reorganization and Income Statement 71

Income Statement Reports FilmWorks Demo Film Work Summary For the Three Months Ending March 31, 2003 Current Month January February March YTD Revenue $547,058 $556,272 $576,790 Sales $1,680,120 9,566 5,101 10,169 Sales Returns 24,836 31,885 32,554 33,893 Sales Discounts 98,332 505,607 518,617 532,728 Net Sales 1,556,952 311,722 318,268 331,354 COGS 961,344 193,885 200,349 201,374 Gross Margin 595,608 Operating Expenses 78,782 79,362 81,522 Salary Expense 239,666 4,453 4,522 4,679 Office Expense 13,654 10,846 10,927 11,227 Rent Expense 33,000 6,876 6,936 7,132 Travel Expense 20,944 100,957 101,747 104,560 Total Operating Expenses 307,264 92,928 98,602 96,814 Income From Operations 288,344 92,928 98,602 96,814 Income Before Income Taxes 288,344 $92,928 $98,602 $96,814 Net Income $288,344 72 Company Reorganization and Income Statement

Income Statement Reports Company Reorganization and Income Statement 73

Income Statement Reports Income Statement and Exception Report To generate this income statement and an exception report, use the following building blocks. EXCEPTION_IS catalog ID EXC_INCSTMT row format 3CUR_YTD column layout FILMWRKA reporting tree When you generate this report, an exception report is also generated. To open the exception report, from the DrillDown Viewer View menu, click Exception Report. Because this report includes a reporting tree, an exception report is generated for each reporting unit in the tree. An exception report displays missing or duplicate accounts within your row format. It lists the account code, the number of times the account has been duplicated, and the row codes where the account is located. 74 Income Statement and Exception Report

Income Statement Reports FilmWorks Demo Income Statement Service Division-San Francisco For the Six Months Ending June 30, 2002 Current Month April May June YTD Revenue $39,219 $40,132 $41,067 Sales $232,786 39,219 40,132 41,067 Net Sales 232,786 39,219 40,132 41,067 Gross Margin 232,786 Operating Expenses 16,566 16,952 17,347 Salary Expense 98,334 Office Expense 670 686 701 Travel Expense 3,976 17,236 17,638 18,048 Total Operating Expenses 102,310 21,983 22,494 23,019 Earnings From Operations 130,476 21,983 22,494 23,019 Earnings Before Income Taxes 130,476 $21,983 $22,494 $23,019 Net Earnings $130,476 Income Statement and Exception Report 75

Income Statement Reports FilmWorks Demo Income Statement Lab Services-San Francisco For the Six Months Ending June 30, 2002 Current Month April May June YTD Revenue $24,217 $24,781 $25,358 Sales $143,738 24,217 24,781 25,358 Net Sales 143,738 24,217 24,781 25,358 Gross Margin 143,738 Operating Expenses 10,565 10,812 11,063 Salary Expense 62,715 Office Expense 563 576 589 Travel Expense 3,340 11,128 11,388 11,652 Total Operating Expenses 66,055 13,089 13,393 13,706 Earnings From Operations 77,683 13,089 13,393 13,706 Earnings Before Income Taxes 77,683 $13,089 $13,393 $13,706 Net Earnings $77,683 76 Income Statement and Exception Report

Income Statement Reports FilmWorks Demo Income Statement Studio-San Francisco For the Six Months Ending June 30, 2002 Current Month April May June YTD Revenue $15,002 $15,351 $15,709 Sales $89,048 15,00215,351 15,709 Net Sales 89,048 15,00215,351 15,709 Gross Margin 89,048 Operating Expenses 6,001 6,140 6,284 Salary Expense 35,619 Office Expense 107 110 112 Travel Expense 636 6,108 6,250 6,396 Total Operating Expenses 36,255 8,894 9,101 9,313 Earnings From Operations 52,793 8,894 9,101 9,313 Earnings Before Income Taxes 52,793 $8,894 $9,101 $9,313 Net Earnings $52,793 Income Statement and Exception Report 77

Income Statement Reports FilmWorks Demo Income Statement San Francisco Region For the Six Months Ending June 30, 2002 Exception Report - Missing and Duplicate Accounts Account Code Occurrences Row Number (dups) Row Code (dups) Unit:FW:SAN FRANCISCO No Exceptions Found No Duplicate Accounts Unit:FW:SALES-SF No Exceptions Found No Duplicate Accounts Unit:FW:RETAIL-SF Missing: 52002200004 0 0 52502200004 0 0 52002200003 0 0 52502200003 0 0 52002100002 0 0 52502100002 0 0 52002100001 0 0 52502100001 0 0 Duplicates: 41102100001 2 5220 Unit:FW:WHOLESALE-SF Missing: 52002200004 0 0 52502200004 0 0 52002200003 0 0 52502200003 0 0 52002100002 0 0 52502100002 0 0 Unit:FW:SERVICE-SF No Exceptions Found No Duplicate Accounts Unit:FW:LAB-SF Missing: 52002200004 0 0 52502200004 0 0 52002200003 0 0 52502200003 0 0 Unit:FW:STUDIO-SF Missing: 52002200004 0 0 52502200004 0 0 78 Income Statement and Exception Report

Income Statement Reports Income Statement and Exception Report 79

Income Statement Reports Regional Income Statement To generate this regional profit and loss income statement, use the following building blocks: REG_PL_ACT_BUD catalog ID DYNADEMO row format CURR_YTD_ACT_BUD column layout FILMWRKA reporting tree This type of income statement reports variance columns for actual and budget book codes for every region and department. The column layout includes XCR codes to change the signs of the normal balances and column calculations to report the variances. 80 Regional Income Statement

Income Statement Reports FilmWorks Demo Regional P&L Actual vs Budget Film Work Summary For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Gross Sales $463,925$297,233 $166,692 $1,793,260 $1,149,430 $643,830 Returns (7,898) (5,248) (2,650) (30,531) (20,293) (10,238) Discounts (26,327) (17,492) (8,835) (101,764) (67,643) (34,121) Sales 429,700 274,493 (155,207) 1,660,965 1,061,494 (599,471) Cost of Goods Sold 257,383 171,010 (86,373) 994,903 661,314 (333,589) Gross Profit 172,317 103,483 (68,834) 666,062400,180 (265,882) Compensation Expense 71,483 47,494 (23,989) 276,312 183,664 (92,648) Other G&A Expense Office Expense 3,837 2,580 (1,257) 14,878 10,136 (4,742) Rent 9,831 6,530 (3,301) 38,003 25,260 (12,743) Travel 8,332 5,535 (2,797) 32,20521,409 (10,796) Other G&A Total Other G&A Expense 22,000 14,645 (7,355) 85,086 56,805 (28,281) Net Income Before Tax 78,834 41,344 37,490 304,664 159,711 144,953 Net Income After Tax 78,834 41,344 37,490 304,664 159,711 144,953 Regional Income Statement 81

Income Statement Reports Income Statements with Allocations With FRx 6.0x, you can generate income statements with allocations. Refer to the following pages for examples of this type of report. Because this report exceeds the length of this page, we have split the report into two parts. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact support@frxsoft.com or call 1-800-FRx-Solv (1-800-379-7658). 82 Income Statements with Allocations

Income Statement Reports Before Allocations Corporate Sales Division Service Division Division Denver San Francisco Denver San Francisco Total Revenue Sales $5,612,954 $1,801,511 $563,180 $414,319 $8,391,964 Sales Returns (43,586) (30,194) (73,780) Sales Discounts (145,256) (132,870) (278,126) Net Sales 5,424,112 1,638,447 563,180 414,319 8,040,058 Cost of Goods Sold 4,443,720 1,318,795 5,762,515 Gross Profit 980,392 319,652 563,180 414,319 2,277,543 Gross Profit % 18.07% 19.51% 100.00% 100.00% 28.33% Departmental Expenses Retail 127,393 145,563 272,956 Wholesale 77,760 86,201 163,961 Lab 157,619 122,454 280,073 Studio 73,30571,639 144,944 Corporate Overhead 613,449 613,449 Allocation of Corporate Overhead Total Expenses 613,449 205,153 231,764 230,924 194,093 1,475,383 Net Income ($613,449) $775,239 $87,888 $332,256 $220,226 $802,160 Headcount Retail 1,049 222 1,271 Wholesale 349 115464 Lab 635301 936 Studio 441 246 687 Total Headcount 1,398 337 1,076 547 3,358 Allocation Percentages Based on Headcount Retail 31.2% 6.6% 37.8% Wholesale 10.4% 3.4% 13.8% Lab 18.9% 9.0% 27.9% Studio 13.1% 7.3% 20.5% Total Allocation Percentages 41.6% 10.0% 32.0% 16.3% 100.0% Income Statements with Allocations 83

Income Statement Reports After Allocations Corporate Sales Division Service Division Division Denver San Francisco Denver San Francisco Total $5,612,954 $1,801,511 $563,180 $414,319 $8,391,964 (43,586) (30,194) (73,780) (145,256) (132,870) (278,126) 5,424,112 1,638,447 563,180 414,319 8,040,058 4,443,720 1,318,795 5,762,515 980,392 319,652 563,180 414,319 2,277,543 18.07% 19.51% 100.00% 100.00% 28.33% 319,027 186,119 505,146 141,516 107,210 248,726 273,623 177,442 451,065 153,868 116,579 270,447 613,449 613,449 (613,449) (613,449) 460,543 293,329 427,491 294,021 1,475,384 $519,849 $26,323 $135,689 $120,298 $802,159 84 Income Statements with Allocations

CHAPTER 3 Statements of Cash Flow The dreaded statement of cash flow can be created with minimal effort if you approach it correctly. Your company's statement of cash flow may be similar to your balance sheet in the area of sources/(uses) of cash. If this is the case it will be easiest to create the row format by starting with your balance sheet row format, then modifying it for the statement of cash flow. Note: We cover the following statements of cash flow extensively in the FRx Advanced Report Design class. For more information about this class, call 1-800-FRx-SOLV and select option 4, or visit our website: http://www.frxsoft.com/training/. With FRx, you can create the following statements of cash flow: Monthly Statement of Cash Flow (included in FilmWorks) Current/YTD Statement of Cash Flow Quarterly Statement of Cash Flow Full Year Projected Cash Flow Rolling Quarter Statement of Cash Flow FASB-Compliant Statement of Cash Flow Samples of these reports are shown on the following pages. Sample Reports 85

Statements of Cash Flow Monthly Statement of Cash Flow To generate this monthly statement of cash flow, use the following building blocks: INCSTMT catalog ID INCSTMT row format CURR_YTD column layout This report does not use a reporting tree. For step-by-step instructions on creating a monthly statement of cash flow like this one, refer to the FRx Tutorial. 86 Monthly Statement of Cash Flow

Statements of Cash Flow FilmWorks Demo Cash Flow Statement For the Four Months Ending April 30, 2002 April Year to Date Statement of Cash Flows Net Income from Operations $79,602$295,556 Add Back Non-Cash Expenses: Depreciation & Amortization 4,855 19,420 Net Cash Flow from Operations 84,457 314,976 Sources (Uses) of Cash: Accounts Receivable (3,151) (12,204) Inventory (81,788) (340,559) Prepaid Expenses 182 788 Accounts Payable 846 1,892 Accrued Liabilities 27,641 107,514 Other Liabilities (1,411) (6,822) Total Sources (Uses) of Cash (57,681) (249,391) Net Cash Flow from Operating Activities 26,776 65,585 CASH FLOW FROM FINANCING ACTIVITIES: Net Increase (Decrease) in Cash 26,776 65,585 Cash at Beginning of Period 129,009 90,200 Cash and Equivalents at End of Period 155,785 155,785 Check Total - Ending Cash Per Books $155,785 $155,785 Monthly Statement of Cash Flow 87

Statements of Cash Flow Current and Year-to-Date Statement of Cash Flow Note: We cover this type of cash flow statement in the FRx Advanced Report Design class. For more information about this class, call 1-800-FRx-SOLV and select option 4, or visit our website: http://www.frxsoft.com/training/. With FRx, you can generate this statement of cash flow. Refer to the following page for an example of this type of report. When we generated this report, we created current and year-to-date columns. The year-to-date column uses the /BB and /Y account modifiers to create a cash balance at the beginning of the period and the year. A calculation column subtracts the beginning of the year balance from the year-to-date balance to create the net change for the year. 88 Current and Year-to-Date Statement of Cash Flow

Statements of Cash Flow FilmWorks Demo Current Period and YTD Cash Flow For the Four Months Ending April 30, 2003 April YTD Net Income From Operations $98,107 $231,574 Add Back Non-Cash Expenses: Depreciation and Amortization 5,310 20,876 Net Cash Flow From Operations 103,417 252,450 Sources (Uses) of Cash: Accounts Receivable (7,864) (29,885) Inventories (94,887) (210,614) Prepaid Expenses 88 356 Accounts Payable (13,568) (33,256) Other Accrued Liabilities 538 2,864 Notes Payable (1,344) (5,325) Total Sources (Uses) of Cash (117,038) (275,859) Net Cash Flow from Operating Activities (13,621) (23,409) Net Increase (Decrease) in Cash (13,621) (23,409) Cash at Beginning of Period 203,652 213,440 Cash and Equivalents at End of Period $190,031 $190,031 Current and Year-to-Date Statement of Cash Flow 89

Statements of Cash Flow Quarterly Statement of Cash Flow Note: We cover this type of cash flow statement in the FRx Advanced Report Design class. For more information about this class, call 1-800-FRx-SOLV and select option 4, or visit our website: http://www.frxsoft.com/training/. With FRx, you can generate this statement of cash flow. Refer to the following page for an example of this type of report. We designed this statement of cash flow to run only at the end of each fiscal quarter. For the first quarter, only the first quarter will print. For the second and subsequent quarters, the report will show comparative results for each quarter. 90 Quarterly Statement of Cash Flow

Statements of Cash Flow FilmWorks Demo Statement of Cash Flow by Quarter For the Twelve Months Ending December 31, 2002 Quarter 1 Quarter 2 Quarter 3 Quarter 4 March June September December Net Income From Operations $276,097 $245,876 $261,973 $267,940 Add Back Non-Cash Expenses: Depreciation and Amortization 14,565 14,565 14,565 15,465 Net Cash Flow From Operations 290,662 260,441 276,538 283,405 Sources (Uses) of Cash: Accounts Receivable 247,667 (11,008) (28,944) (11,199) Inventories (309,791) (257,224) (319,855) (332,524) Prepaid Expenses 606 520 344 301 Accounts Payable (265,797) (8,275) (3,993) (3,920) Other Accrued Liabilities 79,873 86,062 77,798 76,892 Notes Payable (4,411) (4,151) (4,201) (4,076) Total Sources (Uses) of Cash (251,853) (194,076) (278,851) (274,526) Net Cash Flow from Operating Activities 38,809 66,365 (2,313) 8,879 Cash flow from investments (18,500) Cash flow from financing activities 30,000 Net Increase (Decrease) in Cash 38,809 66,365 9,187 8,879 Cash at Beginning of Period 90,200 129,009 195,374 204,561 Cash and Equivalents at End of Period $129,009 $195,374 $204,561 $213,440 Check total - cash at end of period (GL) 129,009 195,374 204,561 213,440 Quarterly Statement of Cash Flow 91

Statements of Cash Flow Full Year Projected Statement of Cash Flow Note: We cover this type of cash flow statement in the FRx Advanced Report Design class. For more information about this class, call 1-800-FRx-SOLV and select option 4, or visit our website: http://www.frxsoft.com/training/. With FRx, you can generate this statement of cash flow. Refer to the following page for an example of this type of report. We designed this full-year projected statement of cash flow to utilize effective dates with 12 separate row formats, one for each month of the year. For this report, we created a total of 11 separate row formats, one for each month's projected cash flow. Since the December period will be an actual period, no projection is necessary. We also used a calculation in the column layout to pull in budgeted numbers into a YTD change column. 92 Full Year Projected Statement of Cash Flow

Statements of Cash Flow FilmWorks Demo Current Period and YTD Cash Flow For the Four Months Ending April 30, 2003 YTD Net Income From Operations $231,574 Add Back Non-Cash Expenses: Depreciation and Amortization 20,876 Net Cash Flow From Operations 252,450 Sources (Uses) of Cash: Accounts Receivable (29,885) Inventories (210,614) Prepaid Expenses 356 Accounts Payable (33,256) Other Accrued Liabilities 2,864 Notes Payable (5,325) Total Sources (Uses) of Cash (275,860) Net Cash Flow from Operating Activities (23,410) Net Increase (Decrease) in Cash (23,410) Cash at Beginning of Period 213,440 Cash and Equivalents at End of Period $190,030 Budgeted Cash Flow from Operations May Cash Flow from Budget 7,421 June Cash Flow from Budget 6,689 July Cash Flow from Budget 5,320 August Cash Flow from Budget 5,437 September Cash Flow from Budget 7,048 October Cash Flow from Budget 5,183 November Cash Flow from Budget 6,878 December Cash Flow from Budget 5,642 Projected Year End Cash Flow 239,648 Full Year Projected Statement of Cash Flow 93

Statements of Cash Flow Rolling Quarter Statement of Cash Flow Note: We cover this type of cash flow statement in the FRx Advanced Report Design class. For more information about this class, call 1-800-FRx-SOLV and select option 4, or visit our website: http://www.frxsoft.com/training/. With FRx, you can generate this statement of cash flow. Refer to the following page for an example of this type of report. We designed this statement of cash flow to roll up amounts from a one month, three month, and then year-to-date total. We accomplished this by using account modifiers, a calculation in the row format to place amounts into specific columns, and a calculation in the column layout to obtain current and year-to-date balances. 94 Rolling Quarter Statement of Cash Flow

Statements of Cash Flow FilmWorks Demo Statement of Cash Flow February 28, 2003 Month 3 Months Year to Date Net Income From Operations $18,308 $125,588 $36,340 Add Back Non-Cash Expenses: Depreciation and Amortization 5,155 15,465 10,310 Net Cash Flow From Operations 23,463 141,053 46,650 Sources (Uses) of Cash: Accounts Receivable (7,237) (18,272) (14,236) Inventories (15,697) (131,435) (21,789) Prepaid Expenses 89 278 182 Accounts Payable 1,792 (8,219) (6,255) Other Accrued Liabilities 780 27,304 1,794 Notes Payable (1,318) (3,995) (2,650) Total Sources (Uses) of Cash (21,591) (134,339) (42,954) Net Cash Flow from Operating Activities 1,8726,714 3,696 Net Increase (Decrease) in Cash 1,8726,714 3,696 Cash at Beginning of Period 215,264 210,422 213,440 Cash and Equivalents at End of Period $217,136 $217,136 $217,136 Check total - cash at end of period (GL) 217,136 217,136 217,136 Net Increase (Decrease) in Cash 1,8726,714 3,696 Rolling Quarter Statement of Cash Flow 95

Statements of Cash Flow FASB-Compliant Statement of Cash Flow Note: We cover this type of cash flow statement in the FRx Advanced Report Design class. For more information about this class, call 1-800-FRx-SOLV and select option 4, or visit our website: http://www.frxsoft.com/training/. With FRx, you can generate this statement of cash flow. Refer to the following page for an example of this type of report. This statement of cash flow is compliant with the Financial Accounting Standards Board (FASB). The row format contains a worksheet link, which contains data for proceeds and repayments of notes payable and asset purchases and disposals. 96 FASB-Compliant Statement of Cash Flow

Statements of Cash Flow FilmWorks Demo Current Period and YTD Cash Flow For the Four Months Ending April 30, 2002 April YTD Net Income From Operations $79,602$295,556 Add Back Non-Cash Expenses: Depreciation and Amortization 4,855 19,420 Net Cash Flow From Operations 84,457 314,976 Sources (Uses) of Cash: Accounts Receivable (4,487) (22,663) Inventories (80,452) (330,100) Prepaid Expenses 182 788 Accounts Payable 846 892 Other Accrued Liabilities 27,641 107,514 Total Sources (Uses) of Cash (56,270) (243,569) Net Cash Flow from Operating Activities 28,187 71,407 Investing Activities: Additions of Property & Equipment (10,000) (10,000) Net Cash Flow from Investing Activities (10,000) (10,000) Financing Activities: Proceeds from Notes Payable 10,000 10,000 Repayment of Notes Payable (1,411) (5,822) Net Cash Flow from Financing Activities 8,589 4,178 Net Increase (Decrease) in Cash 26,776 65,585 Cash at Beginning of Period 129,009 90,200 Cash and Equivalents at End of Period $155,785 $155,785 FASB-Compliant Statement of Cash Flow 97

Statements of Cash Flow 98 FASB-Compliant Statement of Cash Flow

CHAPTER 4 Budgeting and External Worksheets With FRx, you can create the following types of budget reports: Full Year Budget Report with Actual and Forecast Amounts Full Year Budget Report Using an External Worksheet Gross Profit Per Unit Sold Regional Income Statement with Budget Variances Variance Analysis: Current and Previous Year Budgets Departmental Budget Projection Worksheet Expense Variance Dimensional Analysis Summary Budget Variance Proft & Loss Departmental Expense Variance Report Samples of these reports are shown on the following pages. Sample Reports 99

Budgeting and External Worksheets Full Year Budget Report with Actual and Forecast Amounts To generate this budget report with full year actual totals and forecast totals, use the following building blocks: DYNAMIC_GL catalog ID DYNADEMO row format DYNAMIC_GL column layout FILMDYNA reporting tree When you generate this report, notice that it displays both general ledger and budget values in dynamic monthly columns. This is achieved using the conditional column feature in the column layout (P<=B and P>B). By using this feature, the report automatically places the actual or budget data into columns based on the period set in the Catalog of Reports window. To see how this feature works, try generating this report for different dates. 100 Full Year Budget Report with Actual and Forecast Amounts

Budgeting and External Worksheets FilmWorks Demo Film Works Inc. - All Locations Dynamic Full Year Actual - Forecast For the Month Ending April 30, 2002 Annual Actuals Forecast Actual + January February March April May June July August September October November December Forecast Gross Sales $941,979 $955,055 $965,452 $979,053 $304,069 $311,062 $318,218 $325,537 $333,023 $340,684 $348,517 $356,534 $6,479,183 Returns (7,371) (7,543) (7,719) (7,898) (5,368) (5,492) (5,618) (5,748) (5,880) (6,014) (6,153) (6,295) (77,099) Discounts (24,569) (25,141) (25,727) (26,327) (17,894) (18,306) (18,726) (19,158) (19,599) (20,049) (20,511) (20,982) (256,989) Sales 910,039 922,371 932,006 944,828 280,807 287,264 293,874 300,631 307,544 314,621 321,853 329,257 6,145,095 Cost of Goods Sold 664,392 672,478 678,277 686,656 174,943 178,968 183,084 187,294 191,602 196,009 200,516 205,129 4,219,348 Gross Profit 245,647 249,893 253,729 258,172 105,864 108,296 110,790 113,337 115,942 118,612 121,337 124,128 1,925,747 Compensation Expense 117,206 119,355 109,383 111,932 73,285 74,697 76,142 77,620 79,132 80,678 82,262 83,881 1,085,573 Other G&A Expense Depreciation 4,855 4,855 4,855 4,855 3,229 3,229 3,595 3,595 3,595 3,595 3,595 3,595 47,448 Office Expense 3,623 3,669 3,749 3,837 2,637 2,701 2,763 2,824 2,891 2,957 3,024 3,095 37,770 Supplies 665 680 697 713 484 496 507 519 530 543 556 568 6,958 Maintenance 1,170 1,197 1,225 1,253 852 871 891 912 934 955 977 998 12,235 Rent 9,1759,389 9,608 9,831 6,682 6,834 6,992 7,154 7,320 7,487 7,660 7,836 95,968 Travel 7,775 7,956 8,142 8,332 5,663 5,793 5,925 6,063 6,203 6,344 6,490 6,640 81,326 Advertising 7,025 7,174 7,326 7,482 5,115 5,263 5,357 5,478 5,603 5,732 5,883 6,000 73,438 Total Other G&A Expense 34,288 34,920 35,602 36,303 24,662 25,187 26,030 26,545 27,076 27,613 28,185 28,732 355,143 Interest Income 228 229 230 231 959596 96 96 97 97 98 1,688 Interest Expense 1,1251,1251,1251,125 718 712 704 697 691 689 676 670 10,057 Net Income Before Tax 93,256 94,722 107,849 109,043 7,294 7,795 8,010 8,571 9,139 9,729 10,311 10,943 476,662 Income Tax 25,179 25,575 29,119 29,441 1,968 2,113 2,162 2,314 2,469 2,628 2,789 2,955 128,712 Net Income After Tax 68,077 69,147 78,730 79,602 5,326 5,682 5,848 6,257 6,670 7,101 7,522 7,988 347,950 Full Year Budget Report with Actual and Forecast Amounts 101

Budgeting and External Worksheets Full Year Budget Report Using an External Worksheet To generate this dynamic report, which uses an external worksheet to produce budgetary numbers, use the following building blocks and imported worksheets: DYNAMIC_WKS catalog ID DYNADEMO row format DYNAMIC column layout FILMDYNA reporting tree BUDGHQ.XLS Excel worksheet (imported) BUDGDV.XLS Excel worksheet (imported) BUDGSF.XLS Excel worksheet (imported) In the row format, notice the link to external worksheets. In the reporting tree, notice that the worksheet link includes its directory and name. Additionally, notice the row format CPO modifier, which tells FRx where to locate the data in the worksheet. For step-by-step instructions on creating a dynamic report like this one, refer to the FRx Tutorial. 102 Full Year Budget Report Using an External Worksheet

Budgeting and External Worksheets FilmWorks Demo Film Works Inc. - All Locations Dynamic Full Year Actual - Forecast For the Month Ending April 30, 2002 Annual Actuals Forecast Actual + January February March April May June July August September October November December Forecast Gross Sales $941,979 $955,055 $965,452 $979,053 $468,638 $478,010 $487,571 $497,322 $507,269 $517,414 $527,762 $538,318 $7,863,843 Returns (7,371) (7,543) (7,719) (7,898) (7,978) (8,138) (8,301) (8,467) (8,636) (8,809) (8,985) (9,165) (99,010) Discounts (24,569) (25,141) (25,727) (26,327) (26,595) (27,127) (27,669) (28,222) (28,787) (29,362) (29,949) (30,548) (330,023) Sales 910,039 922,371 932,006 944,828 434,065 442,745 451,601 460,633 469,846 479,243 488,828 498,605 7,434,810 Cost of Goods Sold 664,392 672,478 678,277 686,656 260,000 265,200 270,504 275,914 281,432 287,061 292,803 298,658 4,933,375 Gross Profit 245,647 249,893 253,729 258,172 174,065 177,545 181,097 184,719 188,414 192,182 196,025 199,947 2,501,435 Compensation Expense 117,206 119,3 5109,383 111,932 113,015113,275113,538 115,803 118,071 118,342 118,616 118,892 1,387,428 Other G&A Expense Depreciation 4,855 4,855 4,855 4,855 5,255 5,360 5,467 5,577 5,688 5,802 5,918 6,036 64,523 Office Expense 3,623 3,669 3,749 3,837 3,922 4,000 4,080 4,162 4,2454,330 4,416 4,505 48,538 Supplies 665680 697 713 720 734 749 764 779 794 811 827 8,933 Maintenance 1,170 1,197 1,225 1,253 1,266 1,292 1,317 1,344 1,370 1,398 1,426 1,455 15,713 Rent 9,175 9,389 9,608 9,831 9,931 10,130 10,333 10,539 10,750 10,965 11,184 11,408 123,243 Travel 7,775 7,956 8,142 8,332 8,416 8,584 8,756 8,931 9,110 9,292 9,477 9,667 104,438 Advertising 7,0257,174 7,326 7,482 7,604 7,757 7,912 8,069 8,231 8,3958,564 8,734 94,273 Other G&A 2,081 2,102 2,123 2,144 2,166 2,187 2,209 2,231 17,243 Total Other G&A Expense 34,288 34,920 35,602 36,303 39,195 39,959 40,737 41,530 42,339 43,163 44,005 44,863 476,904 Interest Income 228 229 230 231 237 240 242 244 247 249 252 254 2,883 Interest Expense 1,1251,1251,1251,1251,171 1,182 1,194 1,206 1,218 1,230 1,243 1,2 5 14,199 Net Income Before Tax 93,256 94,722 107,849 109,043 20,921 23,369 25,870 26,424 27,033 29,696 32,413 35,191 625,787 Income Tax 25,179 25,575 29,119 29,441 27,000 27,000 27,000 29,000 29,000 29,000 30,000 30,000 337,314 Net Income After Tax 68,077 69,147 78,730 79,602 (6,079) (3,631) (1,130) (2,576) (1,967) 696 2,413 5,191 288,473 Full Year Budget Report Using an External Worksheet 103

Budgeting and External Worksheets Gross Profit Report To generate this gross profit per unit sold report, which pulls statistical information from an external worksheet, use the following building blocks and imported worksheets: GROSS_PROFIT catalog ID GP_UNITX row format RWDSFP column layout STAT93Y.XLS Microsoft Excel worksheet (imported) This report does not use a reporting tree. In the row format, notice that the links to external worksheets and general ledger data are combined into the same column. The worksheet values use the code @WKS to differentiate them from the general ledger. Notice also that the lower half of the report displays year-to-date values. This is achieved by using the /Y account modifier (for year-todate data) on the general ledger accounts in the bottom half of the row format. For step-by-step instructions on creating a gross profit report like this one, refer to the FRx Tutorial. 104 Gross Profit Report

Budgeting and External Worksheets FilmWorks Demo Gross Profit Per Unit Sold For the Month Ending June 30, 2002 Denver San Francisco Combined Retail Wholesale Retail Wholesale Retail Wholesale Total Sales CURRENT PERIOD ACTIVITY Sales $135,293 $48,248 $122,666 $46,857 $257,959 $95,105 $353,064 Cost of Goods Sold 105,698 33,101 95,711 35,008 201,409 68,109 269,518 Gross Profit 29,595 15,147 26,955 11,849 56,550 26,996 83,546 Total Units Sold 25,230 9,884 28,704 11,413 53,934 21,297 75,231 Gross Profit / Unit Sold 1.173 1.532.939 1.038 1.049 1.268 1.111 YEAR TO DATE ACTIVITY Sales 766,930 273,503 695,354 265,617 1,462,284 539,120 2,001,404 Cost of Goods Sold 599,164 187,636 542,553 198,449 1,141,717 386,085 1,527,802 Gross Profit 167,766 85,867 152,801 67,168 320,567 153,035 473,602 Total Units Sold 147,715 61,253 167,959 67,294 315,674 128,547 444,221 Gross Profit / Unit Sold 1.136 1.402.910.998 1.016 1.190 1.066 Gross Profit Report 105

Budgeting and External Worksheets Regional Income Statement with Budget Variances To generate this regional income statement, which displays general ledger budget variances, use the following building blocks: REG_PL_ACT_BUD catalog ID DYNADEMO row format CURR_YTD_ACT_BUD column layout FILMWRKA reporting tree When you generate this report, notice the variance columns for actual vs. budget. These columns are created using a simple column calculation and the XCR print control. The XCR print control changes the sign for values identified in the row format as credit balances. Additionally, because this report uses a reporting tree, it includes both summary and departmental data. 106 Regional Income Statement with Budget Variances

Budgeting and External Worksheets FilmWorks Demo Regional P&L Actual vs Budget Film Work Summary For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Gross Sales $463,925$297,233 $166,692 $1,793,260 $1,149,430 $643,830 Returns (7,898) (5,248) (2,650) (30,531) (20,293) (10,238) Discounts (26,327) (17,492) (8,835) (101,764) (67,643) (34,121) Sales 429,700 274,493 (155,207) 1,660,965 1,061,494 (599,471) Cost of Goods Sold 257,383 171,010 (86,373) 994,903 661,314 (333,589) Gross Profit 172,317 103,483 (68,834) 666,062400,180 (265,882) Compensation Expense 71,483 47,494 (23,989) 276,312 183,664 (92,648) Other G&A Expense Office Expense 3,837 2,580 (1,257) 14,878 10,136 (4,742) Rent 9,831 6,530 (3,301) 38,003 25,260 (12,743) Travel 8,332 5,535 (2,797) 32,20521,409 (10,796) Other G&A Total Other G&A Expense 22,000 14,645 (7,355) 85,086 56,805 (28,281) Net Income Before Tax 78,834 41,344 37,490 304,664 159,711 144,953 Net Income After Tax 78,834 41,344 37,490 304,664 159,711 144,953 Regional Income Statement with Budget Variances 107

Budgeting and External Worksheets Variance Analysis Report To generate this income statement report containing general ledger budget variances between the current year and last year, use the following building blocks: VAR_ACT_BUD_LYR catalog ID INCSTMT row format CY_ACT_BUD_LYR column layout FILMWRKA reporting tree When you generate this report, notice the variance columns. By using simple calculations in the column layout, this report compares a single month of spending and the year-to-date spending with both the budget and spending from last year. 108 Variance Analysis Report

FilmWorks Demo Regional P&L Actual vs Budget with Variances Film Work Summary For the Two Months Ending February 28, 2003 February YTD Act vs Bud Curr vs Last Year Act vs Bud Curr vs Last Year Actual Budget Variance Last Year Variance Actual Budget Variance Last Year Variance Revenue $556,272 $284,016 $272,256 $443,037 $113,235 Sales $1,103,330 $561,648 $541,682 $443,037 $660,293 5,101 5,014 (87) 7,543 2,442 Sales Returns 14,667 9,916 (4,751) 7,543 (7,124) 32,554 16,714 (15,840) 25,141 (7,413) Sales Discounts 64,439 33,052 (31,387) 25,141 (39,298) 518,617 262,288 (256,329) 410,353 (108,264) Net Sales 1,024,224 518,680 (505,544) 410,353 (613,871) 318,268 163,407 (154,861) 245,796 (72,472) COGS 629,990 323,140 (306,850) 245,796 (384,194) 200,349 98,881 (101,468) 164,557 (35,792) Gross Margin 394,234 195,540 (198,694) 164,557 (229,677) Operating Expenses 79,362 45,383 (33,979) 68,264 (11,098) Salary Expense 158,144 89,746 (68,398) 68,264 (89,880) 4,522 2,465 (2,057) 3,669 (853) Office Expense 8,9755,034 (3,941) 3,669 (5,306) 10,927 6,241 (4,686) 9,389 (1,538) Rent Expense 21,773 12,342 (9,431) 9,389 (12,384) 6,936 5,291 (1,645) 7,956 1,020 Travel Expense 13,812 10,462 (3,350) 7,956 (5,856) 101,747 59,380 (42,367) 89,278 (12,469) Total Operating Expenses 202,704 117,584 (85,120) 89,278 (113,426) 98,60239,501 (59,101) 75,279 (23,323) Income From Operations 191,530 77,956 (113,574) 75,279 (116,251) 98,60239,501 (59,101) 75,279 (23,323) Income Before Income Taxes 191,530 77,956 (113,574) 75,279 (116,251) $98,602$39,501 ($59,101) $75,279 ($23,323) Net Income $191,530 $77,956 ($113,574) $75,279 ($116,251) Budgeting and External Worksheets Variance Analysis Report 109

Budgeting and External Worksheets Departmental Budget Projection Worksheet With FRx 6.0x, you can generate a budget projection worksheet by department. The columns for Actual and Budget dynamically display, depending on the report generation date. This is achieved by using conditional print columns in the column layout. This report utilizes row modifiers to achieve prior year actual and current year actual/budget. The Next Year Budget is a blank worksheet line that can be used for user notation. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact support@frxsoft.com or call 1-800-FRx-Solv (1-800-379-7658). 110 Departmental Budget Projection Worksheet

Budgeting and External Worksheets FilmWorks Demo Departmental Budget Projection Worksheet Activity through 10/31/03 Department: FW:All Note: Columns in Courier Type Indicate that Current Yr Budget was used Acct # January February March April May June July August September October November December Total Revenue: 4100 Sales - Prior Yr Actual $432,949 $443,037 $453,349 $463,925 $474,732 $485,792 $495,015 $503,318 $511,765 $520,360 $529,096 $538,004 $5,851,342 4100 Sales - Current Yr Actual/Budget 547,058 556,272 576,790 582,616 594,094 641,621 619,165 622,261 684,487 705,021 439,768 461,757 7,030,910 Sales - Next Yr Projected 4110 Sales Returns - Prior Yr Actual 7,371 7,543 7,719 7,898 8,083 8,271 8,445 8,622 8,803 8,987 9,177 9,370 100,289 4110 Sales Returns - Current Yr Actual/Budget 9,566 5,101 10,169 10,272 5,471 11,313 10,917 10,971 6,303 12,430 7,764 8,153 108,430 Sales Returns - Next Yr Projected 4250 Sales Discounts - Prior Yr Actual 24,569 25,141 25,727 26,327 26,940 27,568 28,147 28,738 29,341 29,958 30,587 31,229 334,272 4250 Sales Discounts - Current Yr Actual/Budget 31,885 32,554 33,893 34,235 34,910 37,702 36,383 36,565 40,221 41,428 25,881 27,175 412,832 Sales Discounts - Next Yr Projected Net Sales - Prior Yr Actual 401,009 410,353 419,903 429,700 439,709 449,953 458,423 465,958 473,621 481,415 489,332 497,405 5,416,781 Net Sales - Current Yr Actual/Budget 512,923 526,030 540,894 546,017 561,683 602,740 580,101 582,552 648,843 662,633 401,417 422,375 6,588,208 Net Sales - Next Yr Projected 4500 COGS - Prior Yr Actual 240,200 245,796 251,524 257,383 263,381 269,518 275,178 280,957 286,856 292,881 299,032 305,311 3,268,017 4500 COGS - Current Yr Actual/Budget 311,722 318,268 331,354 334,701 341,294 368,598 355,697 357,475 393,223 405,019 253,017 265,668 4,036,036 COGS - Next Yr Projected Gross Profit - Prior Yr Actual 160,809 164,557 168,379 172,317 176,328 180,435 183,245 185,001 186,765 188,534 190,300 192,094 2,148,764 Gross Profit - Current Yr Actual/Budget 201,201 207,762 209,540 211,316 220,389 234,142 224,404 225,077 255,620 257,614 148,400 156,707 2,552,172 Gross Profit - Next Yr Projected Gross Profit %- Prior Yr Actual 40.10% 40.10% 40.10% 40.10% 40.10% 40.10% 39.97% 39.70% 39.43% 39.16% 38.89% 38.62% 476.39% Gross Profit % - Current Yr Actual/Budget 39.23% 39.50% 38.74% 38.70% 39.24% 38.85% 38.68% 38.64% 39.40% 38.88% 36.97% 37.10% 463.91% Gross Profit % - Next Yr Projected Expenses: 5000 Salary Expense - Prior Yr Actual 66,710 68,264 69,855 71,483 73,148 74,853 75,401 75,952 76,508 77,070 77,636 78,209 885,089 5000 Salary Expense - Current Yr Actual/Budget 78,782 79,362 81,522 82,345 83,968 90,685 87,511 87,949 96,743 99,646 70,268 73,781 1,012,562 Salary Expense - Next Yr Projected 5050 Officers Comp - Prior Yr Actual 25,000 25,000 26,179 26,789 27,413 28,051 28,332 28,615 28,901 29,190 29,482 29,777 332,729 5050 Officers Comp - Current Yr Actual/Budget 30,074 30,375 31,283 31,599 32,222 34,800 33,582 33,750 37,125 38,238 13,681 14,365 361,094 Officers Comp - Next Yr Projected 5100 Depreciation Expense - Prior Yr Actual 4,855 4,855 4,855 4,855 4,855 4,855 4,855 4,855 4,855 5,155 5,155 5,155 59,160 5100 Depreciation Expense - Current Yr Actual/Budget 5,155 5,155 5,257 5,310 5,414 5,847 5,643 5,671 6,238 6,425 2,226 4,349 62,690 Depreciation Expense - Next Yr Projected 5200 Office Expense - Prior Yr Actual 3,623 3,669 3,749 3,837 3,9254,0154,0754,1354,197 4,259 4,324 4,387 48,195 5200 Office Expense - Current Yr Actual/Budget 4,453 4,522 4,679 4,727 4,820 5,205 5,023 5,048 5,553 5,720 3,516 3,691 56,957 Office Expense - Next Yr Projected Departmental Budget Projection Worksheet 111 5225 Supplies Expense - Prior Yr Actual 665 680 697 713 729 746 738 730 723 715 708 702 8,546 5225 Supplies Expense - Current Yr Actual/Budget 700 690 698 706 719 777 750 754 829 854 700 736 8,913 Supplies Expense - Next Yr Projected

Budgeting and External Worksheets FilmWorks Demo Departmental Budget Projection Worksheet Activity through 10/31/03 Department: FW:All Note: Columns in Courier Type Indicate that Current Yr Budget was used Acct # January February March April May June July August September October November December Total 5240 Maintenance Expense - Prior Yr Actual $1,170 $1,197 $1,225 $1,253 $1,283 $1,313 $1,300 $1,288 $1,277 $1,266 $1,256 $1,247 $15,075 5240 Maintenance Expense - Current Yr Actual/Budget 1,237 1,230 1,245 1,258 1,282 1,385 1,337 1,343 1,478 1,522 579 608 14,504 Maintenance Expense - Next Yr Projected 5250 Rent Expense - Prior Yr Actual 9,175 9,389 9,608 9,831 9,085 10,295 10,371 10,449 10,527 10,606 10,684 10,766 120,786 5250 Rent Expense - Current Yr Actual/Budget 10,846 10,927 11,227 11,340 11,564 12,489 12,052 12,112 13,323 13,723 9,665 10,148 139,416 Rent Expense - Next Yr Projected 5300 Travel Expense - Prior Yr Actual 7,775 7,956 8,142 8,332 8,527 8,723 8,790 8,856 8,924 8,993 9,062 9,129 103,209 5300 Travel Expense - Current Yr Actual/Budget 6,876 6,936 7,132 7,204 7,346 7,933 7,656 7,694 8,463 8,717 8,188 8,597 92,742 Travel Expense - Next Yr Projected 5350 Advertising Expense - Prior Yr Actual 7,025 7,174 7,326 7,482 7,643 7,809 9,468 9,588 9,709 9,832 9,956 10,082 103,094 5350 Advertising Expense - Current Yr Actual/Budget 10,213 6,301 10,677 10,785 6,713 11,877 11,462 11,519 7,735 13,051 7,400 7,770 115,503 Advertising Expense - Next Yr Projected 5400 Commission Expense - Prior Yr Actual 25,496 26,091 13,349 13,660 13,978 14,304 16,031 16,233 16,438 16,646 16,855 17,068 206,149 5400 Commission Expense - Current Yr Actual/Budget 17,284 17,502 18,073 18,256 18,615 20,105 19,401 19,498 21,448 22,091 18,545 19,473 230,291 Commission Expense - Next Yr Projected Total Operating Expenses - Prior Yr Actual 151,494 154,275 144,985 148,235 150,586 154,964 159,361 160,701 162,059 163,732 165,118 166,522 1,882,032 Total Operating Expenses - Current Yr Actual/Budg 165,620 163,000 171,793 173,530 172,663 191,103 184,417 185,338 198,935 209,987 134,768 143,518 2,094,672 Total Operating Expenses - Next Yr Projected Net Operating Income - Prior Yr Actual $9,315 $10,282 $23,394 $24,082 $25,742 $25,471 $23,884 $24,300 $24,706 $24,802 $25,182 $25,572 $266,732 Net Operating Income - Current Yr Actual/Budget $35,581 $44,762$37,747 $37,786 $47,726 $43,039 $39,987 $39,739 $56,685 $47,627 $13,632 $13,189 $457,500 Net Operating Income - Next Yr Projected 112 Departmental Budget Projection Worksheet

Budgeting and External Worksheets Departmental Budget Projection Worksheet 113

Budgeting and External Worksheets Expense Variance Dimensional Analysis Report (OLAP) With FRx 6.0x, you can generate a department expense analysis report and export it as an OLAP cube file for viewing in an OLAP browser application. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact support@frxsoft.com or call 1-800-FRx-Solv (1-800-379-7658). 114 Expense Variance Dimensional Analysis Report (OLAP)

Budgeting and External Worksheets FilmWorks Demo Departmental Expense Analysis For the Month Ending December 31, 2002 Retail Wholesale Lab Studio Actuals Budget Actuals Budget Actual Budget Actual Budget Salary Expense $23,273 $16,952 $13,860 $10,077 $27,468 $20,036 $13,608 $9,907 Office Expense 1,811 1,267 878 648 1,040 723 658 457 Rent Expense 3,521 2,561 2,142 1,559 2,756 2,007 2,347 1,708 Travel Expense 5,408 3,928 2,169 1,580 1,318 960 234 171 Total Expenses 34,013 24,708 19,049 13,864 32,582 23,726 16,847 12,243 FRx DrillDown Viewer Report OLAP Browser Three Dimensional View of All Departments Expense Variance Dimensional Analysis Report (OLAP) 115

Budgeting and External Worksheets Seagate Worksheet Displaying Addition of Variance Calculation Variance View Displayed in OLAP Browser Pie Chart 116 Expense Variance Dimensional Analysis Report (OLAP)

Budgeting and External Worksheets Expense Variance Dimensional Analysis Report (OLAP) 117

Budgeting and External Worksheets Summary Budget Variance Profit and Loss With FRx 6.0x, you can generate a report that utilizes row modifiers to achieve Actual and Budget amounts. These row modifiers override the column layout s book code. Once generated, you can set the report to automatically distribute via e-mail as an attachment to selected users. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact support@frxsoft.com or call 1-800-FRx-Solv (1-800-379-7658). FRx Report Catalog, E-mail Options 118 Summary Budget Variance Profit and Loss

Budgeting and External Worksheets Rounded to Whole Dollars FilmWorks Demo Summary Budget Variance P&L by Location For the Ten Months Ending October 31, 2002 C u r r e n t P e r i o d Y e a r T o D a t e Denver San Francisco Total Denver San Francisco Total R E V E N U E A c t u a l $852,424 $243,327 $1,095,751 Sales $7,905,370 $2,240,354 $10,145,724 630,323 142,051 772,374 Cost of Goods Sold 5,839,665 1,291,912 7,131,577 1,482,747 385,378 1,868,125 Gross Profit 13,745,035 3,532,266 17,277,301 B u d g e t 175,078 165,606 340,684 Sales 1,583,860 1,498,161 3,082,021 100,942 95,067 196,009 Cost of Goods Sold 913,184 860,030 1,773,214 276,020 260,673 536,693 Gross Profit 2,497,044 2,358,191 4,855,235 V a r i a n c e 677,346 77,721 755,067 Sales 6,321,510 742,193 7,063,703 529,381 46,984 576,365 Cost of Goods Sold 4,926,481 431,882 5,358,363 1,206,727 124,705 1,331,432 Gross Profit 11,247,991 1,174,075 12,422,066 E X P E N S E S A c t u a l $40,980 $36,090 $77,070 Salaries Expense $390,405$338,839 $729,244 2,121 2,138 4,259 Office Expense 19,388 20,096 39,484 29,001 24,212 53,213 Other Expenses 268,557 239,637 508,194 72,102 62,440 134,542 Total Expenses - Actual 678,350 598,572 1,276,922 B u d g e t 29,213 25,223 54,436 Salaries Expense 264,284 228,183 492,467 1,454 1,503 2,957 Office Expense 13,188 13,721 26,909 23,894 15,129 39,023 Other Expenses 215,857 138,649 354,506 54,561 41,855 96,416 Total Expenses - Budget 493,329 380,553 873,882 V a r i a n c e 11,767 10,867 22,634 Salaries Expense 126,121 110,656 236,777 667 6351,302 Office Expense 6,200 6,37512,575 5,107 9,083 14,190 Other Expenses 52,700 100,988 153,688 17,541 20,585 38,126 Total Expenses - Variance 185,021 218,019 403,040 N E T I N C O M E $1,410,645 $322,938 $1,733,583 Net Income - Actual $13,066,685 $2,933,694 $16,000,379 $276,020 $260,673 $536,693 Net Income - Budget $2,497,044 $2,358,191 $4,855,235 $1,189,186 $104,120 $1,293,306 Net Income - Variance $11,062,970 $956,056 $12,019,026 Summary Budget Variance Profit and Loss 119

Budgeting and External Worksheets Departmental Expense Variance Report (Parent/Child) With FRx 6.0x, you can dynamically build a reporting tree when you generate your reports. By doing this, you are assured of always using the most current tree in your general ledger. Although the reporting tree may never exist in FRx, the resulting report looks and can be manipulated as if you imported the GL tree into FRx. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact support@frxsoft.com or call 1-800-FRx-Solv (1-800-379-7658). FRx Report Catalog, Parent/Child Options 120 Departmental Expense Variance Report (Parent/Child)

Budgeting and External Worksheets FilmWorks Denver Service For the Seven Months Ending July 31, 2002 Two Month One Month Current Month Current Month Current Month Current month Next Month Year To Year To Year To Date Prior Actual Prior Actual Actual Budget Act v. Bud v. Prior month Budget Date Date Act v Bud May June July July Variance Variance August Actual Budget Variance Expenses Wages and Salaries Direct Labor $1,088,168 $1,013,533 $1,077,975 $1,086,020 $8,045 ($64,442) $1,117,167 $5,397,596 $7,066,538 $1,668,942 Offiers compensation 552,792 510,375 537,503 542,004 4,502 (27,128) 553,826 2,789,340 3,615,418 826,078 Other benefits 609,157 561,114 589,152 592,627 3,474 (28,039) 606,035 3,032,295 3,945,813 913,519 Total Wages and Salaries 2,250,116 2,085,021 2,204,630 2,220,651 16,022 (119,609) 2,277,028 11,219,230 14,627,769 3,408,538 Dues, Subscriptions, Meetings and Trainings Meetings 91,701 84,469 88,690 89,213 523 (4,221) 91,231 456,474 593,993 137,519 Training 163,752 150,837 159,444 159,725 281 (8,607) 163,329 815,902 1,063,618 247,716 Subscriptions 235,813 217,205 228,059 229,464 1,405 (10,854) 234,654 1,174,382 1,527,830 353,448 IAI Publications 307,854 283,574 297,814 299,500 1,685 (14,241) 306,276 1,532,521 1,994,121 461,600 Safety and Service 379,905 349,942 367,428 369,595 2,167 (17,486) 377,957 1,891,109 2,460,830 569,721 Recruiting 451,956 416,310 437,113 439,691 2,578 (20,803) 449,639 2,249,767 2,927,539 677,772 Employee Health Programs 458,506 422,344 443,448 446,063 2,615 (21,104) 456,155 2,282,372 2,969,967 687,595 Total Dues, Subs, Meetings, and Training 2,089,486 1,924,680 2,021,995 2,033,250 11,254 (97,315) 2,079,240 10,402,527 13,537,898 3,135,370 T&E Travel - Transportation, Lodging, etc. 530,704 489,468 513,634 518,149 4,515 (24,166) 529,827 2,643,054 3,450,607 807,553 Travel - Meals & Entertainment 602,677 555,133 582,817 586,621 3,804 (27,685) 599,885 2,999,834 3,905,955 906,121 Travel - Miscellaneous 19,657 18,104 19,006 19,117 111 (902) 19,550 97,841 127,284 29,443 Travel - Refunds 98,251 90,502 95,025 95,585 560 (4,522) 97,748 489,080 636,422 147,342 Employee Exp. - Miscellaneous 170,302 156,870 164,709 165,681 971 (7,839) 169,429 847,739 1,103,131 255,392 Total T&E 1,421,591 1,310,077 1,375,191 1,385,153 9,962 (65,114) 1,416,438 7,077,548 9,223,398 2,145,850 Legal and Medical Legal Fees 242,353 223,239 234,394 235,776 1,382 (11,155) 241,111 1,206,397 1,569,840 363,443 Medical Fees 314,404 289,607 304,079 305,872 1,793 (14,472) 312,792 1,565,055 2,036,549 471,493 Total Legal and Medical 556,757 512,846 538,472 541,648 3,176 (25,627) 553,903 2,771,452 3,606,389 834,936 Professional Fees Audit Fees 386,455 355,975 373,763 375,967 2,204 (17,788) 384,474 1,923,714 2,503,258 579,544 Brokerage Fees 393,005 362,009 380,098 382,340 2,242 (18,089) 390,990 1,956,319 2,545,686 589,367 Management Consultants Fees (Period) 465,056 428,377 449,783 452,435 2,653 (21,406) 462,672 2,314,978 3,012,395 697,417 Other Consultants Fees 537,107 494,745 519,468 522,531 3,064 (24,722) 534,353 2,673,636 3,479,104 805,468 Professional Fees - Benefit Services 609,157 561,114 589,152 592,627 3,474 (28,039) 606,035 3,032,295 3,945,813 913,519 Other Professional Fees 26,200 24,134 25,340 25,721 381 (1,206) 26,298 130,421 171,334 40,913 Total Professional Fees 2,416,980 2,226,354 2,337,604 2,351,621 14,017 (111,250) 2,404,820 12,031,363 15,657,590 3,626,227 Patents and Services Patent Expense 104,801 96,536 101,360 101,957 598 (4,824) 104,264 521,685 678,850 157,164 Services 206,002 199,569 200,068 224,930 24,862 (498) 228,822 1,030,689 1,515,696 485,007 Capital Related Outside Services 248,903 229,272 240,729 242,149 1,420 (11,457) 247,627 1,239,002 1,612,268 373,266 Temporary Help 320,954 295,641 310,414 312,244 1,831 (14,773) 319,309 1,597,661 2,078,977 481,316 Departmental Expense Variance Report (Parent/Child) 121 Total Patents and Services 880,660 821,018 852,569 881,280 28,710 (31,552) 900,022 4,389,037 5,885,791 1,496,754 Lease Expenses Lease Rent - Vehicles 327,504 301,674 316,749 318,617 1,868 (15,075) 325,825 1,630,266 2,121,405 491,139 Lease Rent - Real Property 399,555 368,042 386,433 388,712 2,279 (18,391) 397,507 1,988,925 2,588,114 599,190 Lease Rent - Equipment 471,606 434,411 456,118 459,708 3,590 (21,707) 470,088 2,347,583 3,061,123 713,540 Lease Rent - Office Equipment 543,657 500,779 525,803 528,903 3,101 (25,024) 540,870 2,706,242 3,521,532 815,291 Lease Rent - Software 615,708 567,147 595,487 598,999 3,512 (28,340) 612,551 3,064,900 3,988,241 923,341 Lease Rent - Computer Equipment 32,750 30,167 31,675 31,862 187 (1,507) 32,583 163,027 212,141 49,114 Lease Rent - Other 111,351 102,569 107,748 108,330 582 (5,179) 110,781 554,344 721,278 166,934 Total Lease Expense 2,502,131 2,304,789 2,420,012 2,435,130 15,118 (115,223) 2,490,203 12,455,286 16,213,834 3,758,549

Budgeting and External Worksheets FilmWorks Denver Service For the Seven Months Ending July 31, 2002 Two Month One Month Current Month Current Month Current Month Current month Next Month Year To Year To Year To Date Prior Actual Prior Actual Actual Budget Act v. Bud v. Prior month Budget Date Date Act v Bud May June July July Variance Variance August Actual Budget Variance Shipping and Handling Freight 183,402 168,937 177,379 178,4251,046 (8,442) 182,462 912,949 1,187,987 275,038 Storage & Handling 255,453 235,306 247,064 248,521 1,457 (11,758) 254,144 1,271,607 1,654,696 383,088 Postage 262,003 241,339 253,399 254,893 1,494 (12,060) 260,660 1,304,213 1,697,124 392,911 Total Shipping and Handling 700,859 645,582 677,842 681,839 3,998 (32,259) 697,266 3,488,769 4,539,807 1,051,037 Advertising and Commissions Advertising Expense 334,054 307,707 323,083 324,989 1,905 (15,376) 332,342 1,662,871 2,163,833 500,962 Outwork Conversion 406,105 374,076 392,768 395,084 2,316 (18,692) 404,023 2,021,530 2,630,542 609,012 Sales Commission Expense 478,156 440,444 462,453 465,180 2,727 (22,009) 475,705 2,380,188 3,097,251 717,063 Bank Service Charge 550,207 506,812 532,137 535,276 3,138 (25,325) 547,386 2,738,847 3,563,960 825,114 Collection Charges 622,258 573,181 601,822 605,371 3,549 (28,642) 619,068 3,097,505 4,030,670 933,164 Other Miscellaneous Outside Services 39,300 36,201 38,010 38,234 224 (1,809) 39,099 195,632 254,569 58,937 122 Departmental Expense Variance Report (Parent/Child) Total Advertising and Commissions 2,430,080 2,238,421 2,350,274 2,364,134 13,861 (111,853) 2,417,622 12,096,574 15,740,825 3,644,251 R&D R & D $117,901 $108,603 $114,029 $114,702 $672 ($5,427) $117,297 $586,896 $763,706 $176,810 CIP 189,952 174,971 184,251 184,798 547 (9,280) 188,979 946,091 1,230,415 284,324 Technology Support to Sales S&M Exp 196,502 181,004 190,049 191,170 1,121 (9,045) 195,495 978,160 1,272,843 294,683 Tech Mill Processing 268,553 247,373 259,734 261,266 1,532 (12,361) 267,177 1,336,818 1,739,552 402,734 Technology Services 340,604 313,741 329,418 331,361 1,943 (15,677) 338,858 1,695,477 2,206,261 510,785 Total R&D 1,113,514 1,025,692 1,077,481 1,083,296 5,815 (51,790) 1,107,805 5,543,441 7,212,777 1,669,336 Depreciation and Amortizatioin Depreciation 412,655 380,109 399,103 401,457 2,354 (18,994) 410,540 2,054,135 2,672,970 618,835 Amortization 484,706 446,478 468,788 471,552 2,765 (22,310) 482,221 2,412,794 3,139,679 726,886 Total Depreciation and Amortization 897,361 826,587 867,891 873,009 5,118 (41,304) 892,761 4,466,929 5,812,650 1,345,721 Insurance, Taxes & License Fees Insurance 556,757 512,846 538,472 541,648 3,176 (25,627) 553,903 2,771,452 3,606,389 834,936 Property Taxes 628,808 579,214 608,157 611,744 3,587 (28,943) 625,584 3,130,111 4,073,098 942,987 Taxes - Inventory 45,851 42,234 44,345 44,606 262 (2,110) 45,616 228,237 296,997 68,759 Taxes - Fire Service / Flood 124,452 114,636 120,364 121,074 710 (5,728) 123,814 619,501 806,134 186,633 Taxes - Vehicle Road & Use 131,002 120,670 126,699 127,447 747 (6,030) 130,330 652,106 848,562 196,456 Taxes - Federal Excise 203,052 187,038 196,384 197,542 1,158 (9,346) 202,012 1,010,765 1,315,271 304,506 Sales & Use Tax 275,103 253,406 266,069 267,638 1,569 (12,663) 273,693 1,369,423 1,781,980 412,557 Federal Excise Tax -Superfund 347,154 319,774 335,753 337,733 1,980 (15,979) 345,375 1,728,082 2,248,689 520,607 Taxes Other 419,205 386,143 405,438 407,829 2,391 (19,295) 417,056 2,086,740 2,715,398 628,658 Franchise Tax 491,256 452,511 475,123 477,925 2,802 (22,612) 488,738 2,445,399 3,182,108 736,709 Provision for Income Tax 563,307 518,879 544,807 548,020 3,213 (25,928) 560,419 2,804,058 3,648,817 844,759 Business License Fees 635,358 585,248 614,492 618,116 3,624 (29,245) 632,101 3,162,716 4,115,526 952,810 Total Insurance, Taxes & License Fees 4,421,304 4,072,599 4,276,105 4,301,323 25,218 (203,506) 4,398,638 22,008,591 28,638,968 6,630,377 Utilities Natural Gas 52,440 48,309 50,721 51,160 439 (2,412) 52,313 262,072 340,692 78,619 Power 65,848 60,699 63,697 64,107 410 (2,998) 65,549 328,289 426,968 98,679 City Water 137,577 126,734 133,056 133,840 784 (6,322) 136,868 684,887 891,137 206,250 Plant Water 209,603 193,071 202,719 203,915 1,196 (9,648) 208,528 1,043,370 1,357,699 314,329 Telephone/Fax 281,653 259,440 272,404 274,010 1,606 (12,964) 280,210 1,402,029 1,824,408 422,380 Utility - Other 353,704 325,808 342,088 344,106 2,017 (16,280) 351,891 1,760,687 2,291,117 530,430 Total Utilities 1,100,824 1,014,061 1,064,686 1,071,137 6,451 (50,625) 1,095,358 5,481,335 7,132,022 1,650,687 Supplies Expenses Operating Supplies 776,675 814,142 769,081 676,330 (92,751) 45,061 685,701 4,071,463 4,592,723 521,260 Pallet 497,806 458,544 481,458 484,297 2,839 (22,913) 495,254 2,478,004 3,224,536 746,531 Stocks 569,857 524,913 551,142 554,393 3,250 (26,230) 566,936 2,836,663 3,691,245 854,582 Office Supplies 641,988 591,527 620,827 624,927 4,100 (29,300) 639,056 3,196,491 4,161,027 964,537 Office Furniture & Equipment 58,951 54,301 57,015 57,364 349 (2,713) 58,661 293,448 381,942 88,494 Computers - Hardware & Software 655,008 603,348 642,646 637,274 (5,372) (39,298) 651,691 3,269,681 4,243,097 973,416 Safety Equipment 491,537 452,511 475,149 478,514 3,365 (22,638) 489,326 2,445,970 3,186,229 740,259 Dormant Supplies 563,307 518,879 544,807 548,020 3,213 (25,928) 560,419 2,804,058 3,648,817 844,759 Obsolete Supplies 635,358 585,248 614,492 618,116 3,624 (29,245) 632,101 3,162,716 4,115,526 952,810 Supplies - Miscellaneous 52,401 48,268 50,680 50,992 312 (2,412) 52,146 260,878 339,520 78,642 Total Supplies Expenses 4,942,887 4,651,681 4,807,297 4,730,227 (77,070) (155,616) 4,831,290 24,819,371 31,584,660 6,765,290 Total Departmental Expenses 27,724,549 25,659,408 26,872,049 26,953,699 81,649 (1,212,641) 27,562,390 138,251,453 179,414,377 41,162,924

CHAPTER 5 Transaction Detail Reports With FRx, you can create the following types of transaction detail reports: Transaction Detail for the Last Three Months Transaction Detail by Department Transaction Detail by Debit and Credit Full-year Transaction Detail Trial Balance Sorted Variance Analysis using a Trial Balance Transaction Detail by Column Layout and Segment/Mask Samples of these reports are shown on the following pages. For more information on creating an account or transaction detail report, refer to your current FRx User s Guide. Sample Reports 123

Transaction Detail Reports Transaction Detail Report Showing the Last Three Months To generate this transaction detail report that displays both the preceding three months and a year-to-date total, use the following building blocks. TRAN_3MONTH catalog ID CASHDETL row format TRAN_3CUR_YTD column layout This report does not use a reporting tree. When you generate this report, notice that transactions for the previous three months are shown in separate columns. These columns are then added together to show the year-to-date balance amount. 124 Transaction Detail Report Showing the Last Three Months

Transaction Detail Reports FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 Current Month June July August YTD $14,512.00 $3,529.00 $2,801.00 CASH $201,704.13 Transaction Detail Report Showing the Last Three Months 125

Transaction Detail Reports Current Month FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 June July August YTD CASH: 1100-1000-000 Cash-Checking-Denver Opening Balance 06/01/0278,408.63 (2,239.77) Disbursement Journal-GLTRX0012 06/01/02 (1,156.22) Disbursement Journal-GLTRX0012 06/01/02 (137,459.45) Disbursement Journal-GLTRX0013 06/01/02 (1,119.89) Disbursement Journal-GLTRX0013 06/01/02 1,775.22 Disbursement Journal-GLTRX0022 06/01/02 (412.94) Disbursement Journal-GLTRX0030 06/01/02 84,581.16 Receipt Journal-GLTRX0013 06/01/02 436,103.27 Receipt Journal-GLTRX0060 06/01/02 (436,103.27) Purchases Journal-GLTRX0060 06/01/02 (44,758.71) Payroll Journal-GLTRX0012 06/01/02 (12,947.24) Payroll Journal-GLTRX0012 06/01/02 6,473.62 Payroll Journal-GLTRX0022 06/01/02 111,735.10 Sales Journal-GLTRX0012 06/01/02 (2,597.67) Disbursement Journal-GLTRX0012 06/03/02 (1,340.98) Disbursement Journal-GLTRX0012 06/03/02 (159,424.33) Disbursement Journal-GLTRX0013 06/03/02 (1,298.83) Disbursement Journal-GLTRX0013 06/03/02 2,058.88 Disbursement Journal-GLTRX0022 06/03/02 (478.92) Disbursement Journal-GLTRX0030 06/03/02 98,096.52 Receipt Journal-GLTRX0013 06/03/02 505,788.93 Receipt Journal-GLTRX0060 06/03/02 (505,788.93) Purchases Journal-GLTRX0060 06/03/02 (51,910.77) Payroll Journal-GLTRX0012 06/03/02 (15,016.10) Payroll Journal-GLTRX0012 06/03/02 7,508.05 Payroll Journal-GLTRX0022 06/03/02 129,589.44 Sales Journal-GLTRX0012 06/03/02 2,239.77 Disbursement Journal-GLTRX0012 06/05/02 1,156.22 Disbursement Journal-GLTRX0012 06/05/02 137,459.45 Disbursement Journal-GLTRX0013 06/05/02 1,119.89 Disbursement Journal-GLTRX0013 06/05/02 (1,775.22) Disbursement Journal-GLTRX0022 06/05/02 412.94 Disbursement Journal-GLTRX0030 06/05/02 (84,581.16) Receipt Journal-GLTRX0013 06/05/02 (436,103.27) Receipt Journal-GLTRX0060 06/05/02 436,103.27 Purchases Journal-GLTRX0060 06/05/02 44,758.71 Payroll Journal-GLTRX0012 06/05/02 12,947.24 Payroll Journal-GLTRX0012 06/05/02 (6,473.62) Payroll Journal-GLTRX0022 06/05/02 (111,735.10) Sales Journal-GLTRX0012 06/05/02 2,597.67 Disbursement Journal-GLTRX0012 06/07/02 1,340.98 Disbursement Journal-GLTRX0012 06/07/02 159,424.33 Disbursement Journal-GLTRX0013 06/07/02 1,298.83 Disbursement Journal-GLTRX0013 06/07/02 (2,058.88) Disbursement Journal-GLTRX0022 06/07/02 478.92 Disbursement Journal-GLTRX0030 06/07/02 (98,096.52) Receipt Journal-GLTRX0013 06/07/02 (505,788.93) Receipt Journal-GLTRX0060 06/07/02 505,788.93 Purchases Journal-GLTRX0060 06/07/02 51,910.77 Payroll Journal-GLTRX0012 06/07/02 15,016.10 Payroll Journal-GLTRX0012 06/07/02 (7,508.05) Payroll Journal-GLTRX0022 06/07/02 (129,589.44) Sales Journal-GLTRX0012 06/07/02 (3,413.86) Disbursement Journal-GLTRX0012 06/11/02 (1,762.31) Disbursement Journal-GLTRX0012 06/11/02 (209,515.32) Disbursement Journal-GLTRX0013 06/11/02 (1,706.93) Disbursement Journal-GLTRX0013 06/11/02 2,705.78 Disbursement Journal-GLTRX0022 06/11/02 (629.40) Disbursement Journal-GLTRX0030 06/11/02 128,918.37 Receipt Journal-GLTRX0013 06/11/02 664,707.39 Receipt Journal-GLTRX0060 06/11/02 (664,707.39) Purchases Journal-GLTRX0060 06/11/02 (68,221.10) Payroll Journal-GLTRX0012 06/11/02 126 Transaction Detail Report Showing the Last Three Months

Current Month FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 Transaction Detail Reports June July August YTD 1100-1000-000 (continued) CASH (continued): ($19,734.15) Payroll Journal-GLTRX0012 06/11/02 9,867.07 Payroll Journal-GLTRX0022 06/11/02 170,306.33 Sales Journal-GLTRX0012 06/11/02 (2,627.24) Disbursement Journal-GLTRX0012 06/13/02 (1,356.24) Disbursement Journal-GLTRX0012 06/13/02 (161,239.04) Disbursement Journal-GLTRX0013 06/13/02 (1,313.62) Disbursement Journal-GLTRX0013 06/13/02 2,082.32 Disbursement Journal-GLTRX0022 06/13/02 (484.37) Disbursement Journal-GLTRX0030 06/13/02 99,213.14 Receipt Journal-GLTRX0013 06/13/02 511,546.27 Receipt Journal-GLTRX0060 06/13/02 (511,546.27) Purchases Journal-GLTRX0060 06/13/02 (52,501.67) Payroll Journal-GLTRX0012 06/13/02 (15,187.03) Payroll Journal-GLTRX0012 06/13/02 7,593.51 Payroll Journal-GLTRX0022 06/13/02 131,064.54 Sales Journal-GLTRX0012 06/13/02 3,413.86 Disbursement Journal-GLTRX0012 06/19/02 1,762.31 Disbursement Journal-GLTRX0012 06/19/02 209,515.32 Disbursement Journal-GLTRX0013 06/19/02 1,706.93 Disbursement Journal-GLTRX0013 06/19/02 (2,705.78) Disbursement Journal-GLTRX0022 06/19/02 629.40 Disbursement Journal-GLTRX0030 06/19/02 (128,918.37) Receipt Journal-GLTRX0013 06/19/02 (664,707.39) Receipt Journal-GLTRX0060 06/19/02 664,707.39 Purchases Journal-GLTRX0060 06/19/02 68,221.10 Payroll Journal-GLTRX0012 06/19/02 19,734.15 Payroll Journal-GLTRX0012 06/19/02 (9,867.07) Payroll Journal-GLTRX0022 06/19/02 (170,306.33) Sales Journal-GLTRX0012 06/19/02 2,627.24 Disbursement Journal-GLTRX0012 06/21/02 1,356.24 Disbursement Journal-GLTRX0012 06/21/02 161,239.04 Disbursement Journal-GLTRX0013 06/21/02 1,313.62 Disbursement Journal-GLTRX0013 06/21/02 (2,082.32) Disbursement Journal-GLTRX0022 06/21/02 484.37 Disbursement Journal-GLTRX0030 06/21/02 (99,213.14) Receipt Journal-GLTRX0013 06/21/02 (511,546.27) Receipt Journal-GLTRX0060 06/21/02 511,546.27 Purchases Journal-GLTRX0060 06/21/02 52,501.67 Payroll Journal-GLTRX0012 06/21/02 15,187.03 Payroll Journal-GLTRX0012 06/21/02 (7,593.51) Payroll Journal-GLTRX0022 06/21/02 (131,064.54) Sales Journal-GLTRX0012 06/21/02 (2,776.00) Disbursement Journal-GLTRX0012 06/25/02 (1,433.04) Disbursement Journal-GLTRX0012 06/25/02 (170,368.80) Disbursement Journal-GLTRX0013 06/25/02 (1,388.00) Disbursement Journal-GLTRX0013 06/25/02 2,200.23 Disbursement Journal-GLTRX0022 06/25/02 (511.80) Disbursement Journal-GLTRX0030 06/25/02 104,830.84 Receipt Journal-GLTRX0013 06/25/02 540,511.33 Receipt Journal-GLTRX0060 06/25/02 (540,511.33) Purchases Journal-GLTRX0060 06/25/02 (55,474.45) Payroll Journal-GLTRX0012 06/25/02 (16,046.96) Payroll Journal-GLTRX0012 06/25/02 8,023.48 Payroll Journal-GLTRX0022 06/25/02 138,485.75 Sales Journal-GLTRX0012 06/25/02 2,776.00 Disbursement Journal-GLTRX0012 06/27/02 1,433.04 Disbursement Journal-GLTRX0012 06/27/02 170,368.80 Disbursement Journal-GLTRX0013 06/27/02 1,388.00 Disbursement Journal-GLTRX0013 06/27/02 (2,200.23) Disbursement Journal-GLTRX0022 06/27/02 511.80 Disbursement Journal-GLTRX0030 06/27/02 (104,830.84) Receipt Journal-GLTRX0013 06/27/02 (540,511.33) Receipt Journal-GLTRX0060 06/27/02 540,511.33 Purchases Journal-GLTRX0060 06/27/02 55,474.45 Payroll Journal-GLTRX0012 06/27/02 Transaction Detail Report Showing the Last Three Months 127

Transaction Detail Reports Current Month FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 June July August YTD 1100-1000-000 (continued) CASH (continued): $16,046.96 Payroll Journal-GLTRX0012 06/27/02 (8,023.48) Payroll Journal-GLTRX0022 06/27/02 (138,485.75) Sales Journal-GLTRX0012 06/27/02 (2,712.00) Disbursement Journal-GLTRX0012 06/30/02 (1,400.00) Disbursement Journal-GLTRX0012 06/30/02 (166,441.00) Disbursement Journal-GLTRX0013 06/30/02 (1,356.00) Disbursement Journal-GLTRX0013 06/30/02 2,149.50 Disbursement Journal-GLTRX0022 06/30/02 (500.00) Disbursement Journal-GLTRX0030 06/30/02 102,414.00 Receipt Journal-GLTRX0013 06/30/02 528,050.00 Receipt Journal-GLTRX0060 06/30/02 (528,050.00) Purchases Journal-GLTRX0060 06/30/02 (54,195.50) Payroll Journal-GLTRX0012 06/30/02 (15,677.00) Payroll Journal-GLTRX0012 06/30/02 7,838.50 Payroll Journal-GLTRX0022 06/30/02 135,293.00 Sales Journal-GLTRX0012 06/30/02 5,413.50 Period 6 Total 83,822.13 (6,864.59) Disbursement Journal-GLTRX0033 07/02/02 (1,167.79) Disbursement Journal-GLTRX0034 07/02/02 (135,341.08) Disbursement Journal-GLTRX0034 07/02/02 (1,745.98) Disbursement Journal-GLTRX0034 07/02/02 85,312.06 Receipt Journal-GLTRX0034 07/02/02 448,203.99 Receipt Journal-GLTRX0061 07/02/02 (448,203.99) Purchases Journal-GLTRX0061 07/02/02 (41,187.21) Payroll Journal-GLTRX0032 07/02/02 (11,699.34) Payroll Journal-GLTRX0032 07/02/02 114,081.41 Sales Journal-GLTRX0032 07/02/02 (7,961.49) Disbursement Journal-GLTRX0033 07/05/02 (1,354.39) Disbursement Journal-GLTRX0034 07/05/02 (156,967.46) Disbursement Journal-GLTRX0034 07/05/02 (2,024.98) Disbursement Journal-GLTRX0034 07/05/02 98,944.21 Receipt Journal-GLTRX0034 07/05/02 519,823.24 Receipt Journal-GLTRX0061 07/05/02 (519,823.24) Purchases Journal-GLTRX0061 07/05/02 (47,768.58) Payroll Journal-GLTRX0032 07/05/02 (13,568.80) Payroll Journal-GLTRX0032 07/05/02 132,310.67 Sales Journal-GLTRX0032 07/05/02 6,864.59 Disbursement Journal-GLTRX0033 07/10/02 1,167.79 Disbursement Journal-GLTRX0034 07/10/02 135,341.08 Disbursement Journal-GLTRX0034 07/10/02 1,745.98 Disbursement Journal-GLTRX0034 07/10/02 (85,312.06) Receipt Journal-GLTRX0034 07/10/02 (448,203.99) Receipt Journal-GLTRX0061 07/10/02 448,203.99 Purchases Journal-GLTRX0061 07/10/02 41,187.21 Payroll Journal-GLTRX0032 07/10/02 11,699.34 Payroll Journal-GLTRX0032 07/10/02 (114,081.41) Sales Journal-GLTRX0032 07/10/02 7,961.49 Disbursement Journal-GLTRX0033 07/11/02 1,354.39 Disbursement Journal-GLTRX0034 07/11/02 156,967.46 Disbursement Journal-GLTRX0034 07/11/02 2,024.98 Disbursement Journal-GLTRX0034 07/11/02 (98,944.21) Receipt Journal-GLTRX0034 07/11/02 (519,823.24) Receipt Journal-GLTRX0061 07/11/02 519,823.24 Purchases Journal-GLTRX0061 07/11/02 47,768.58 Payroll Journal-GLTRX0032 07/11/02 13,568.80 Payroll Journal-GLTRX0032 07/11/02 (132,310.67) Sales Journal-GLTRX0032 07/11/02 (10,462.99) Disbursement Journal-GLTRX0033 07/15/02 (1,779.94) Disbursement Journal-GLTRX0034 07/15/02 (206,286.50) Disbursement Journal-GLTRX0034 07/15/02 (2,661.22) Disbursement Journal-GLTRX0034 07/15/02 130,032.40 Receipt Journal-GLTRX0034 07/15/02 683,151.28 Receipt Journal-GLTRX0061 07/15/02 (683,151.28) Purchases Journal-GLTRX0061 07/15/02 128 Transaction Detail Report Showing the Last Three Months

Current Month FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 Transaction Detail Reports June July August YTD 1100-1000-000 (continued) CASH (continued): ($62,777.43) Payroll Journal-GLTRX0032 07/15/02 (17,832.11) Payroll Journal-GLTRX0032 07/15/02 173,882.57 Sales Journal-GLTRX0032 07/15/02 (8,052.12) Disbursement Journal-GLTRX0033 07/18/02 (1,369.81) Disbursement Journal-GLTRX0034 07/18/02 (158,754.20) Disbursement Journal-GLTRX0034 07/18/02 (2,048.03) Disbursement Journal-GLTRX0034 07/18/02 100,070.48 Receipt Journal-GLTRX0034 07/18/02 525,740.34 Receipt Journal-GLTRX0061 07/18/02 (525,740.34) Purchases Journal-GLTRX0061 07/18/02 (48,312.33) Payroll Journal-GLTRX0032 07/18/02 (13,723.25) Payroll Journal-GLTRX0032 07/18/02 133,816.75 Sales Journal-GLTRX0032 07/18/02 10,462.99 Disbursement Journal-GLTRX0033 07/23/02 1,779.94 Disbursement Journal-GLTRX0034 07/23/02 206,286.50 Disbursement Journal-GLTRX0034 07/23/02 2,661.22 Disbursement Journal-GLTRX0034 07/23/02 (130,032.40) Receipt Journal-GLTRX0034 07/23/02 (683,151.28) Receipt Journal-GLTRX0061 07/23/02 683,151.28 Purchases Journal-GLTRX0061 07/23/02 62,777.43 Payroll Journal-GLTRX0032 07/23/02 17,832.11 Payroll Journal-GLTRX0032 07/23/02 (173,882.57) Sales Journal-GLTRX0032 07/23/02 8,052.12 Disbursement Journal-GLTRX0033 07/26/02 1,369.81 Disbursement Journal-GLTRX0034 07/26/02 158,754.20 Disbursement Journal-GLTRX0034 07/26/02 2,048.03 Disbursement Journal-GLTRX0034 07/26/02 (100,070.48) Receipt Journal-GLTRX0034 07/26/02 (525,740.34) Receipt Journal-GLTRX0061 07/26/02 525,740.34 Purchases Journal-GLTRX0061 07/26/02 48,312.33 Payroll Journal-GLTRX0032 07/26/02 13,723.25 Payroll Journal-GLTRX0032 07/26/02 (133,816.75) Sales Journal-GLTRX0032 07/26/02 (8,311.90) Disbursement Journal-GLTRX0033 07/31/02 (1,414.00) Disbursement Journal-GLTRX0034 07/31/02 (163,876.00) Disbursement Journal-GLTRX0034 07/31/02 (2,114.10) Disbursement Journal-GLTRX0034 07/31/02 103,299.00 Receipt Journal-GLTRX0034 07/31/02 542,702.00 Receipt Journal-GLTRX0061 07/31/02 (542,702.00) Purchases Journal-GLTRX0061 07/31/02 (49,871.00) Payroll Journal-GLTRX0032 07/31/02 (14,166.00) Payroll Journal-GLTRX0032 07/31/02 138,134.00 Sales Journal-GLTRX0032 07/31/02 1,680.00 Period 7 Total 85,502.13 (1,157.05) Disbursement Journal-GLTRX0036 08/01/02 (138,139.98) Disbursement Journal-GLTRX0036 08/01/02 (1,845.42) Disbursement Journal-GLTRX0036 08/01/02 (6,800.25) Disbursement Journal-GLTRX0036 08/01/02 87,069.52 Receipt Journal-GLTRX0036 08/01/02 458,057.51 Receipt Journal-GLTRX0062 08/01/02 (458,057.51) Purchases Journal-GLTRX0062 08/01/02 (41,467.18) Payroll Journal-GLTRX0035 08/01/02 (11,816.21) Payroll Journal-GLTRX0035 08/01/02 115,568.81 Sales Journal-GLTRX0035 08/01/02 (1,341.94) Disbursement Journal-GLTRX0036 08/02/02 (160,213.59) Disbursement Journal-GLTRX0036 08/02/02 (2,140.30) Disbursement Journal-GLTRX0036 08/02/02 (7,886.88) Disbursement Journal-GLTRX0036 08/02/02 100,982.50 Receipt Journal-GLTRX0036 08/02/02 531,251.26 Receipt Journal-GLTRX0062 08/02/02 (531,251.26) Purchases Journal-GLTRX0062 08/02/02 (48,093.29) Payroll Journal-GLTRX0035 08/02/02 (13,704.34) Payroll Journal-GLTRX0035 08/02/02 134,035.74 Sales Journal-GLTRX0035 08/02/02 Transaction Detail Report Showing the Last Three Months 129

Transaction Detail Reports Current Month FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 June July August YTD 1100-1000-000 (continued) CASH (continued): $1,157.05 Disbursement Journal-GLTRX0036 08/06/02 138,139.98 Disbursement Journal-GLTRX0036 08/06/02 1,845.42 Disbursement Journal-GLTRX0036 08/06/02 6,800.25 Disbursement Journal-GLTRX0036 08/06/02 (87,069.52) Receipt Journal-GLTRX0036 08/06/02 (458,057.51) Receipt Journal-GLTRX0062 08/06/02 458,057.51 Purchases Journal-GLTRX0062 08/06/02 41,467.18 Payroll Journal-GLTRX0035 08/06/02 11,816.21 Payroll Journal-GLTRX0035 08/06/02 (115,568.81) Sales Journal-GLTRX0035 08/06/02 1,341.94 Disbursement Journal-GLTRX0036 08/08/02 160,213.59 Disbursement Journal-GLTRX0036 08/08/02 2,140.30 Disbursement Journal-GLTRX0036 08/08/02 7,886.88 Disbursement Journal-GLTRX0036 08/08/02 (100,982.50) Receipt Journal-GLTRX0036 08/08/02 (531,251.26) Receipt Journal-GLTRX0062 08/08/02 531,251.26 Purchases Journal-GLTRX0062 08/08/02 48,093.29 Payroll Journal-GLTRX0035 08/08/02 13,704.34 Payroll Journal-GLTRX0035 08/08/02 (134,035.74) Sales Journal-GLTRX0035 08/08/02 (1,763.57) Disbursement Journal-GLTRX0036 08/12/02 (210,552.56) Disbursement Journal-GLTRX0036 08/12/02 (2,812.78) Disbursement Journal-GLTRX0036 08/12/02 (10,364.93) Disbursement Journal-GLTRX0036 08/12/02 132,711.12 Receipt Journal-GLTRX0036 08/12/02 698,169.97 Receipt Journal-GLTRX0062 08/12/02 (698,169.97) Purchases Journal-GLTRX0062 08/12/02 (63,204.16) Payroll Journal-GLTRX0035 08/12/02 (18,010.23) Payroll Journal-GLTRX0035 08/12/02 176,149.66 Sales Journal-GLTRX0035 08/12/02 (1,357.21) Disbursement Journal-GLTRX0036 08/15/02 (162,037.28) Disbursement Journal-GLTRX0036 08/15/02 (2,164.66) Disbursement Journal-GLTRX0036 08/15/02 (7,976.65) Disbursement Journal-GLTRX0036 08/15/02 102,131.97 Receipt Journal-GLTRX0036 08/15/02 537,298.44 Receipt Journal-GLTRX0062 08/15/02 (537,298.44) Purchases Journal-GLTRX0062 08/15/02 (48,640.73) Payroll Journal-GLTRX0035 08/15/02 (13,860.33) Payroll Journal-GLTRX0035 08/15/02 135,561.46 Sales Journal-GLTRX0035 08/15/02 1,763.57 Disbursement Journal-GLTRX0036 08/21/02 210,552.56 Disbursement Journal-GLTRX0036 08/21/02 2,812.78 Disbursement Journal-GLTRX0036 08/21/02 10,364.93 Disbursement Journal-GLTRX0036 08/21/02 (132,711.12) Receipt Journal-GLTRX0036 08/21/02 (698,169.97) Receipt Journal-GLTRX0062 08/21/02 698,169.97 Purchases Journal-GLTRX0062 08/21/02 63,204.16 Payroll Journal-GLTRX0035 08/21/02 18,010.23 Payroll Journal-GLTRX0035 08/21/02 (176,149.66) Sales Journal-GLTRX0035 08/21/02 1,357.21 Disbursement Journal-GLTRX0036 08/23/02 162,037.28 Disbursement Journal-GLTRX0036 08/23/02 2,164.66 Disbursement Journal-GLTRX0036 08/23/02 7,976.65 Disbursement Journal-GLTRX0036 08/23/02 (102,131.97) Receipt Journal-GLTRX0036 08/23/02 (537,298.44) Receipt Journal-GLTRX0062 08/23/02 537,298.44 Purchases Journal-GLTRX0062 08/23/02 48,640.73 Payroll Journal-GLTRX0035 08/23/02 13,860.33 Payroll Journal-GLTRX0035 08/23/02 (135,561.46) Sales Journal-GLTRX0035 08/23/02 (1,401.00) Disbursement Journal-GLTRX0036 08/31/02 (167,265.00) Disbursement Journal-GLTRX0036 08/31/02 (2,234.50) Disbursement Journal-GLTRX0036 08/31/02 (8,234.00) Disbursement Journal-GLTRX0036 08/31/02 105,427.00 Receipt Journal-GLTRX0036 08/31/02 130 Transaction Detail Report Showing the Last Three Months

Transaction Detail Reports FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 Current Month June July August YTD 1100-1000-000 (continued) CASH (continued): $554,633.00 Receipt Journal-GLTRX0062 08/31/02 (554,633.00) Purchases Journal-GLTRX0062 08/31/02 (50,210.00) Payroll Journal-GLTRX0035 08/31/02 (14,307.50) Payroll Journal-GLTRX0035 08/31/02 139,935.00 Sales Journal-GLTRX0035 08/31/02 1,710.00 Period 8 Total 87,212.13 5,413.50 1,680.00 1,710.00 Total 1100-1000-000 Cash-Checking-Denver 87,212.13 14,512.00 3,529.00 2,801.00 Total CASH 201,704.13 Transaction Detail Report Showing the Last Three Months 131

Transaction Detail Reports Departmental Transaction Detail and Summary Report To generate this summary report and a transaction detail report for each department, use the following building blocks. TRAN_DEPT catalog ID INCSTMT row format CURR_YTD column layout FILMWRKA reporting tree When you generate this report, notice that it includes transaction details for each level of the tree. Also notice how the parent unit transaction details differ from the child unit transaction details. The parent level details show the detail for all of the underlying child levels, similar to the drill down accounts. 132 Departmental Transaction Detail and Summary Report

FilmWorks Demo Income Statement with Transaction Detail Service Division-San Francisco For the Four Months Ending April 30, 2002 Transaction Detail Reports April YTD Sales: Lab Services-San Francisco - Sales 24,217.00 93,599.00 Studio-San Francisco - Sales 15,002.00 57,988.00 Total Sales 39,219.00 151,587.00 Net Sales 39,219.00 151,587.00 Gross Margin 39,219.00 151,587.00 Operating Expenses Salary Expense: Lab Services-San Francisco - Salary Expense 10,565.00 40,840.00 Studio-San Francisco - Salary Expense 6,001.00 23,195.00 Total Salary Expense 16,566.00 64,035.00 Office Expense: Lab Services-San Francisco - Office Expense 424.00 1,640.00 Studio-San Francisco - Office Expense 268.00 1,036.00 Total Office Expense 692.00 2,676.00 Rent Expense: Lab Services-San Francisco - Rent Expense 1,179.00 4,557.00 Studio-San Francisco - Rent Expense 1,072.00 4,142.00 Total Rent Expense 2,251.00 8,699.00 Travel Expense: Lab Services-San Francisco - Travel Expense 563.00 2,175.00 Studio-San Francisco - Travel Expense 107.00 414.00 Total Travel Expense 670.00 2,589.00 Total Operating Expenses 20,179.00 77,999.00 Income From Operations 19,040.00 73,588.00 Income Before Income Taxes 19,040.00 73,588.00 Net Income $19,040.00 $73,588.00 Revenue Sales: 4100-2200-003 Sales-Service-Lab-S.F. Opening Balance 04/01/02 69,382.00 Sales Journal-GLTRX0008 04/03/02 20,000.21 Sales Journal-GLTRX0008 04/05/02 23,196.08 Departmental Transaction Detail and Summary Report 133

Transaction Detail Reports FilmWorks Demo Income Statement with Transaction Detail Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD 4100-2200-003 (continued) Sales (continued): Sales Journal-GLTRX0008 04/08/02 ($20,000.21) Sales Journal-GLTRX0008 04/10/02 (23,196.08) Sales Journal-GLTRX0008 04/16/02 30,484.27 Sales Journal-GLTRX0008 04/18/02 23,460.12 Sales Journal-GLTRX0008 04/24/02 (30,484.27) Sales Journal-GLTRX0008 04/26/02 (23,460.12) Sales Journal-GLTRX0008 04/30/02 24,217.00 Total 4100-2200-003 Sales-Service-Lab-S.F. 24,217.00 93,599.00 Total Sales 24,217.00 93,599.00 Net Sales 24,217.00 93,599.00 Gross Margin 24,217.00 93,599.00 Operating Expenses Salary Expense: 5000-2200-003 Salary Expense-Lab-S.F. Opening Balance 04/01/02 30,275.00 Payroll Journal-GLTRX0008 04/03/02 8,725.37 Payroll Journal-GLTRX0008 04/05/02 10,119.61 Payroll Journal-GLTRX0008 04/08/02 (8,725.37) Payroll Journal-GLTRX0008 04/10/02 (10,119.61) Payroll Journal-GLTRX0008 04/16/02 13,299.18 Payroll Journal-GLTRX0008 04/18/02 10,234.80 Payroll Journal-GLTRX0008 04/24/02 (13,299.18) Payroll Journal-GLTRX0008 04/26/02 (10,234.80) Payroll Journal-GLTRX0008 04/30/02 10,565.00 Total 5000-2200-003 Salary Expense-Lab-S.F. 10,565.00 40,840.00 Total Salary Expense 10,565.00 40,840.00 Office Expense: 5200-2200-003 Office Expense-Lab-S.F. Opening Balance 04/01/02 1,216.00 A/P Journal-GLTRX0008 04/03/02 350.17 A/P Journal-GLTRX0008 04/05/02 406.13 A/P Journal-GLTRX0008 04/08/02 (350.17) A/P Journal-GLTRX0008 04/10/02 (406.13) A/P Journal-GLTRX0008 04/16/02 533.73 A/P Journal-GLTRX0008 04/18/02 410.75 A/P Journal-GLTRX0008 04/24/02 (533.73) A/P Journal-GLTRX0008 04/26/02 (410.75) A/P Journal-GLTRX0008 04/30/02 424.00 Total 5200-2200-003 Office Expense-Lab-S.F. 424.00 1,640.00 Total Office Expense 424.00 1,640.00 134 Departmental Transaction Detail and Summary Report

FilmWorks Demo Income Statement with Transaction Detail Lab Services-San Francisco For the Four Months Ending April 30, 2002 Transaction Detail Reports April YTD Rent Expense: 5250-2200-003 Rent Expense-Lab-S.F. Opening Balance 04/01/02 3,378.00 A/P Journal-GLTRX0008 04/03/02 973.71 A/P Journal-GLTRX0008 04/05/02 1,129.30 A/P Journal-GLTRX0008 04/08/02 (973.71) A/P Journal-GLTRX0008 04/10/02 (1,129.30) A/P Journal-GLTRX0008 04/16/02 1,484.12 A/P Journal-GLTRX0008 04/18/02 1,142.15 A/P Journal-GLTRX0008 04/24/02 (1,484.12) A/P Journal-GLTRX0008 04/26/02 (1,142.15) A/P Journal-GLTRX0008 04/30/02 1,179.00 Total 5250-2200-003 Rent Expense-Lab-S.F. 1,179.00 4,557.00 Total Rent Expense 1,179.00 4,557.00 Travel Expense: 5300-2200-003 Travel Expense-Lab-S.F. Opening Balance 04/01/02 1,612.00 A/P Journal-GLTRX0008 04/03/02 464.97 A/P Journal-GLTRX0008 04/05/02 539.27 A/P Journal-GLTRX0008 04/08/02 (464.97) A/P Journal-GLTRX0008 04/10/02 (539.27) A/P Journal-GLTRX0008 04/16/02 708.70 A/P Journal-GLTRX0008 04/18/02 545.40 A/P Journal-GLTRX0008 04/24/02 (708.70) A/P Journal-GLTRX0008 04/26/02 (545.40) A/P Journal-GLTRX0008 04/30/02 563.00 Total 5300-2200-003 Travel Expense-Lab-S.F. 563.00 2,175.00 Total Travel Expense 563.00 2,175.00 Total Operating Expenses 12,731.00 49,212.00 Income From Operations 11,486.00 44,387.00 Income Before Income Taxes 11,486.00 44,387.00 Net Income $11,486.00 $44,387.00 Revenue Sales: 4100-2200-004 Sales-Service-Studio-S.F. Opening Balance 04/01/02 42,986.00 Sales Journal-GLTRX0008 04/03/02 12,389.78 Sales Journal-GLTRX0008 04/05/02 14,369.56 Sales Journal-GLTRX0008 04/08/02 (12,389.78) Sales Journal-GLTRX0008 04/10/02 (14,369.56) Sales Journal-GLTRX0008 04/16/02 18,884.46 Sales Journal-GLTRX0008 04/18/02 14,533.13 Sales Journal-GLTRX0008 04/24/02 (18,884.46) Departmental Transaction Detail and Summary Report 135

Transaction Detail Reports FilmWorks Demo Income Statement with Transaction Detail Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD 4100-2200-004 (continued) Sales (continued): Sales Journal-GLTRX0008 04/26/02 ($14,533.13) Sales Journal-GLTRX0008 04/30/02 15,002.00 Total 4100-2200-004 Sales-Service-Studio-S.F. 15,002.00 57,988.00 Total Sales 15,002.00 57,988.00 Net Sales 15,002.00 57,988.00 Gross Margin 15,002.00 57,988.00 Operating Expenses Salary Expense: 5000-2200-004 Salary Expense-Studio-S.F. Opening Balance 04/01/02 17,194.00 Payroll Journal-GLTRX0008 04/03/02 4,956.08 Payroll Journal-GLTRX0008 04/05/02 5,748.02 Payroll Journal-GLTRX0008 04/08/02 (4,956.08) Payroll Journal-GLTRX0008 04/10/02 (5,748.02) Payroll Journal-GLTRX0008 04/16/02 7,554.04 Payroll Journal-GLTRX0008 04/18/02 5,813.44 Payroll Journal-GLTRX0008 04/24/02 (7,554.04) Payroll Journal-GLTRX0008 04/26/02 (5,813.44) Payroll Journal-GLTRX0008 04/30/02 6,001.00 Total 5000-2200-004 Salary Expense-Studio-S.F. 6,001.00 23,195.00 Total Salary Expense 6,001.00 23,195.00 Office Expense: 5200-2200-004 Office Expense-Studio-S.F. Opening Balance 04/01/02 768.00 A/P Journal-GLTRX0008 04/03/02 221.33 A/P Journal-GLTRX0008 04/05/02 256.70 A/P Journal-GLTRX0008 04/08/02 (221.33) A/P Journal-GLTRX0008 04/10/02 (256.70) A/P Journal-GLTRX0008 04/16/02 337.36 A/P Journal-GLTRX0008 04/18/02 259.62 A/P Journal-GLTRX0008 04/24/02 (337.36) A/P Journal-GLTRX0008 04/26/02 (259.62) A/P Journal-GLTRX0008 04/30/02 268.00 Total 5200-2200-004 Office Expense-Studio-S.F. 268.00 1,036.00 Total Office Expense 268.00 1,036.00 Rent Expense: 136 Departmental Transaction Detail and Summary Report

Transaction Detail Reports FilmWorks Demo Income Statement with Transaction Detail Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Rent Expense (continued): 5250-2200-004 Rent Expense-Studio-S.F. Opening Balance 04/01/02 3,070.00 A/P Journal-GLTRX0008 04/03/02 885.34 A/P Journal-GLTRX0008 04/05/02 1,026.81 A/P Journal-GLTRX0008 04/08/02 (885.34) A/P Journal-GLTRX0008 04/10/02 (1,026.81) A/P Journal-GLTRX0008 04/16/02 1,349.43 A/P Journal-GLTRX0008 04/18/02 1,038.50 A/P Journal-GLTRX0008 04/24/02 (1,349.43) A/P Journal-GLTRX0008 04/26/02 (1,038.50) A/P Journal-GLTRX0008 04/30/02 1,072.00 Total 5250-2200-004 Rent Expense-Studio-S.F. 1,072.00 4,142.00 Total Rent Expense 1,072.00 4,142.00 Travel Expense: 5300-2200-004 Travel Expense-Studio-S.F. Opening Balance 04/01/02 307.00 A/P Journal-GLTRX0008 04/03/02 88.37 A/P Journal-GLTRX0008 04/05/02 102.49 A/P Journal-GLTRX0008 04/08/02 (88.37) A/P Journal-GLTRX0008 04/10/02 (102.49) A/P Journal-GLTRX0008 04/16/02 134.69 A/P Journal-GLTRX0008 04/18/02 103.66 A/P Journal-GLTRX0008 04/24/02 (134.69) A/P Journal-GLTRX0008 04/26/02 (103.66) A/P Journal-GLTRX0008 04/30/02 107.00 Total 5300-2200-004 Travel Expense-Studio-S.F. 107.00 414.00 Total Travel Expense 107.00 414.00 Total Operating Expenses 7,448.00 28,787.00 Income From Operations 7,554.00 29,201.00 Income Before Income Taxes 7,554.00 29,201.00 Net Income $7,554.00 $29,201.00 Departmental Transaction Detail and Summary Report 137

Transaction Detail Reports Debit and Credit Transaction Detail Report To generate this transaction detail report with separate debit and credit columns, use the following building blocks: TRAN_DR_CR catalog ID ASSET DETAIL row format DR_CR column layout This report does not use a reporting tree. When you generate this report, notice the separate columns for debit and credit transactions. This is achieved in the column layout by using the CR (credit) and DR (debit) column restriction codes. For step-by-step instructions on creating this report, refer to the FRx Tutorial. 138 Debit and Credit Transaction Detail Report

Transaction Detail Reports FilmWorks Demo Transaction Detail With Debits and Credits For the Eight Months Ending August 31, 2002 Batch Apply Dat Beg Balance Debits Credits YTD Assets $1,722,705.13 $23,324,947.73 $23,211,974.73 $1,835,678.13 Debit and Credit Transaction Detail Report 139

Transaction Detail Reports FilmWorks Demo Transaction Detail With Debits and Credits For the Eight Months Ending August 31, 2002 Batch Apply Dat Beg Balance Debits Credits YTD Assets: 1100-1000-000 Cash-Checking-Denver Opening Balance 08/01/02 85,502.13 Disbursement Journal-GLTRX0036 FW080196 08/01/02 1,157.05 Disbursement Journal-GLTRX0036 FW080196 08/01/02 138,139.98 Disbursement Journal-GLTRX0036 FW080196 08/01/02 1,845.42 Disbursement Journal-GLTRX0036 FW080196 08/01/02 6,800.25 Receipt Journal-GLTRX0036 FW080196 08/01/02 87,069.52 Receipt Journal-GLTRX0062 FW080196 08/01/02 458,057.51 Purchases Journal-GLTRX0062 FW080196 08/01/02 458,057.51 Payroll Journal-GLTRX0035FW080196 08/01/02 41,467.18 Payroll Journal-GLTRX0035FW080196 08/01/02 11,816.21 Sales Journal-GLTRX0035 FW080196 08/01/02 115,568.81 Disbursement Journal-GLTRX0036 FW080296 08/02/02 1,341.94 Disbursement Journal-GLTRX0036 FW080296 08/02/02 160,213.59 Disbursement Journal-GLTRX0036 FW080296 08/02/02 2,140.30 Disbursement Journal-GLTRX0036 FW080296 08/02/02 7,886.88 Receipt Journal-GLTRX0036 FW080296 08/02/02 100,982.50 Receipt Journal-GLTRX0062 FW080296 08/02/02 531,251.26 Purchases Journal-GLTRX0062 FW080296 08/02/02 531,251.26 Payroll Journal-GLTRX0035FW080296 08/02/02 48,093.29 Payroll Journal-GLTRX0035FW080296 08/02/02 13,704.34 Sales Journal-GLTRX0035FW080296 08/02/02 134,035.74 Disbursement Journal-GLTRX0036 FW080696 08/06/02 1,157.05 Disbursement Journal-GLTRX0036 FW080696 08/06/02 138,139.98 Disbursement Journal-GLTRX0036 FW080696 08/06/02 1,845.42 Disbursement Journal-GLTRX0036 FW080696 08/06/02 6,800.25 Receipt Journal-GLTRX0036 FW080696 08/06/02 87,069.52 Receipt Journal-GLTRX0062 FW080696 08/06/02 458,057.51 Purchases Journal-GLTRX0062 FW080696 08/06/02 458,057.51 Payroll Journal-GLTRX0035FW080696 08/06/02 41,467.18 Payroll Journal-GLTRX0035FW080696 08/06/02 11,816.21 Sales Journal-GLTRX0035 FW080696 08/06/02 115,568.81 Disbursement Journal-GLTRX0036 FW080896 08/08/02 1,341.94 Disbursement Journal-GLTRX0036 FW080896 08/08/02 160,213.59 Disbursement Journal-GLTRX0036 FW080896 08/08/02 2,140.30 Disbursement Journal-GLTRX0036 FW080896 08/08/02 7,886.88 Receipt Journal-GLTRX0036 FW080896 08/08/02 100,982.50 Receipt Journal-GLTRX0062 FW080896 08/08/02 531,251.26 Purchases Journal-GLTRX0062 FW080896 08/08/02 531,251.26 Payroll Journal-GLTRX0035FW080896 08/08/02 48,093.29 Payroll Journal-GLTRX0035FW080896 08/08/02 13,704.34 Sales Journal-GLTRX0035FW080896 08/08/02 134,035.74 Disbursement Journal-GLTRX0036 FW081296 08/12/02 1,763.57 Disbursement Journal-GLTRX0036 FW081296 08/12/02 210,552.56 Disbursement Journal-GLTRX0036 FW081296 08/12/02 2,812.78 Disbursement Journal-GLTRX0036 FW081296 08/12/02 10,364.93 Receipt Journal-GLTRX0036 FW081296 08/12/02 132,711.12 Receipt Journal-GLTRX0062 FW081296 08/12/02 698,169.97 Purchases Journal-GLTRX0062 FW081296 08/12/02 698,169.97 Payroll Journal-GLTRX0035FW081296 08/12/02 63,204.16 Payroll Journal-GLTRX0035FW081296 08/12/02 18,010.23 Sales Journal-GLTRX0035FW081296 08/12/02 176,149.66 Disbursement Journal-GLTRX0036 FW081596 08/15/02 1,357.21 Disbursement Journal-GLTRX0036 FW081596 08/15/02 162,037.28 Disbursement Journal-GLTRX0036 FW081596 08/15/02 2,164.66 Disbursement Journal-GLTRX0036 FW081596 08/15/02 7,976.65 Receipt Journal-GLTRX0036 FW081596 08/15/02 102,131.97 Receipt Journal-GLTRX0062 FW081596 08/15/02 537,298.44 Purchases Journal-GLTRX0062 FW081596 08/15/02 537,298.44 Payroll Journal-GLTRX0035 FW081596 08/15/02 48,640.73 Payroll Journal-GLTRX0035 FW081596 08/15/02 13,860.33 Sales Journal-GLTRX0035 FW081596 08/15/02 135,561.46 Disbursement Journal-GLTRX0036 FW082196 08/21/02 1,763.57 Disbursement Journal-GLTRX0036 FW082196 08/21/02 210,552.56 Disbursement Journal-GLTRX0036 FW082196 08/21/02 2,812.78 Disbursement Journal-GLTRX0036 FW082196 08/21/02 10,364.93 Receipt Journal-GLTRX0036 FW082196 08/21/02 132,711.12 Receipt Journal-GLTRX0062 FW082196 08/21/02 698,169.97 Purchases Journal-GLTRX0062 FW082196 08/21/02 698,169.97 Payroll Journal-GLTRX0035FW082196 08/21/02 63,204.16 Payroll Journal-GLTRX0035FW082196 08/21/02 18,010.23 Sales Journal-GLTRX0035FW082196 08/21/02 176,149.66 Disbursement Journal-GLTRX0036 FW082396 08/23/02 1,357.21 Disbursement Journal-GLTRX0036 FW082396 08/23/02 162,037.28 Disbursement Journal-GLTRX0036 FW082396 08/23/02 2,164.66 Disbursement Journal-GLTRX0036 FW082396 08/23/02 7,976.65 Receipt Journal-GLTRX0036 FW082396 08/23/02 102,131.97 Receipt Journal-GLTRX0062 FW082396 08/23/02 537,298.44 140 Debit and Credit Transaction Detail Report

FilmWorks Demo Transaction Detail With Debits and Credits For the Eight Months Ending August 31, 2002 Transaction Detail Reports Batch Apply Dat Beg Balance Debits Credits YTD 1100-1000-000 (continued) Assets (continued): Purchases Journal-GLTRX0062 FW082396 08/23/02 $537,298.44 Payroll Journal-GLTRX0035FW082396 08/23/02 48,640.73 Payroll Journal-GLTRX0035FW082396 08/23/02 13,860.33 Sales Journal-GLTRX0035 FW082396 08/23/02 135,561.46 Disbursement Journal-GLTRX0036 FW083196 08/31/02 1,401.00 Disbursement Journal-GLTRX0036 FW083196 08/31/02 167,265.00 Disbursement Journal-GLTRX0036 FW083196 08/31/02 2,234.50 Disbursement Journal-GLTRX0036 FW083196 08/31/02 8,234.00 Receipt Journal-GLTRX0036 FW083196 08/31/02 105,427.00 Receipt Journal-GLTRX0062 FW083196 08/31/02 554,633.00 Purchases Journal-GLTRX0062 FW083196 08/31/02 554,633.00 Payroll Journal-GLTRX0035FW083196 08/31/02 50,210.00 Payroll Journal-GLTRX0035FW083196 08/31/02 14,307.50 Sales Journal-GLTRX0035FW083196 08/31/02 139,935.00 Total 1100-1000-000 Cash-Checking-Denver 85,502.13 7,211,111.66 7,209,401.66 87,212.13 1100-2000-000 Cash-Checking-S.F. Opening Balance 08/01/02 26,181.00 Disbursement Journal-GLTRX0035FW080196 08/01/02 867.17 Disbursement Journal-GLTRX0036 FW080196 08/01/02 134,290.57 Disbursement Journal-GLTRX0036 FW080196 08/01/02 1,845.42 Disbursement Journal-GLTRX0036 FW080196 08/01/02 6,800.25 Receipt Journal-GLTRX0036 FW080196 08/01/02 73,265.02 Payroll Journal-GLTRX0035FW080196 08/01/02 34,666.10 Payroll Journal-GLTRX0035FW080196 08/01/02 11,816.21 Sales Journal-GLTRX0035FW080196 08/01/02 103,961.14 Disbursement Journal-GLTRX0035FW080296 08/02/02 1,005.74 Disbursement Journal-GLTRX0036 FW080296 08/02/02 155,749.08 Disbursement Journal-GLTRX0036 FW080296 08/02/02 2,140.30 Disbursement Journal-GLTRX0036 FW080296 08/02/02 7,886.88 Receipt Journal-GLTRX0036 FW080296 08/02/02 84,972.16 Payroll Journal-GLTRX0035FW080296 08/02/02 40,205.45 Payroll Journal-GLTRX0035FW080296 08/02/02 13,704.34 Sales Journal-GLTRX0035FW080296 08/02/02 120,573.26 Disbursement Journal-GLTRX0035FW080696 08/06/02 867.17 Disbursement Journal-GLTRX0036 FW080696 08/06/02 134,290.57 Disbursement Journal-GLTRX0036 FW080696 08/06/02 1,845.42 Disbursement Journal-GLTRX0036 FW080696 08/06/02 6,800.25 Receipt Journal-GLTRX0036 FW080696 08/06/02 73,265.02 Payroll Journal-GLTRX0035FW080696 08/06/02 34,666.10 Payroll Journal-GLTRX0035FW080696 08/06/02 11,816.21 Sales Journal-GLTRX0035FW080696 08/06/02 103,961.14 Disbursement Journal-GLTRX0035FW080896 08/08/02 1,005.74 Disbursement Journal-GLTRX0036 FW080896 08/08/02 155,749.08 Disbursement Journal-GLTRX0036 FW080896 08/08/02 2,140.30 Disbursement Journal-GLTRX0036 FW080896 08/08/02 7,886.88 Receipt Journal-GLTRX0036 FW080896 08/08/02 84,972.16 Payroll Journal-GLTRX0035FW080896 08/08/02 40,205.45 Payroll Journal-GLTRX0035FW080896 08/08/02 13,704.34 Sales Journal-GLTRX0035FW080896 08/08/02 120,573.26 Disbursement Journal-GLTRX0035FW081296 08/12/02 1,321.74 Disbursement Journal-GLTRX0036 FW081296 08/12/02 204,685.32 Disbursement Journal-GLTRX0036 FW081296 08/12/02 2,812.78 Disbursement Journal-GLTRX0036 FW081296 08/12/02 10,364.93 Receipt Journal-GLTRX0036 FW081296 08/12/02 111,670.34 Payroll Journal-GLTRX0035FW081296 08/12/02 52,837.98 Payroll Journal-GLTRX0035FW081296 08/12/02 18,010.23 Sales Journal-GLTRX0035 FW081296 08/12/02 158,457.28 Disbursement Journal-GLTRX0035 FW081596 08/15/02 1,017.18 Disbursement Journal-GLTRX0036 FW081596 08/15/02 157,521.96 Disbursement Journal-GLTRX0036 FW081596 08/15/02 2,164.66 Disbursement Journal-GLTRX0036 FW081596 08/15/02 7,976.65 Receipt Journal-GLTRX0036 FW081596 08/15/02 85,939.39 Payroll Journal-GLTRX0035 FW081596 08/15/02 40,663.11 Payroll Journal-GLTRX0035 FW081596 08/15/02 13,860.33 Sales Journal-GLTRX0035 FW081596 08/15/02 121,945.73 Disbursement Journal-GLTRX0035FW082196 08/21/02 1,321.74 Disbursement Journal-GLTRX0036 FW082196 08/21/02 204,685.32 Disbursement Journal-GLTRX0036 FW082196 08/21/02 2,812.78 Disbursement Journal-GLTRX0036 FW082196 08/21/02 10,364.93 Receipt Journal-GLTRX0036 FW082196 08/21/02 111,670.34 Payroll Journal-GLTRX0035FW082196 08/21/02 52,837.98 Payroll Journal-GLTRX0035FW082196 08/21/02 18,010.23 Sales Journal-GLTRX0035 FW082196 08/21/02 158,457.28 Disbursement Journal-GLTRX0035FW082396 08/23/02 1,017.18 Disbursement Journal-GLTRX0036 FW082396 08/23/02 157,521.96 Disbursement Journal-GLTRX0036 FW082396 08/23/02 2,164.66 Disbursement Journal-GLTRX0036 FW082396 08/23/02 7,976.65 Debit and Credit Transaction Detail Report 141

Transaction Detail Reports FilmWorks Demo Transaction Detail With Debits and Credits For the Eight Months Ending August 31, 2002 Batch Apply Dat Beg Balance Debits Credits YTD 1100-2000-000 (continued) Assets (continued): Receipt Journal-GLTRX0036 FW082396 08/23/02 $85,939.39 Payroll Journal-GLTRX0035FW082396 08/23/02 40,663.11 Payroll Journal-GLTRX0035FW082396 08/23/02 13,860.33 Sales Journal-GLTRX0035FW082396 08/23/02 121,945.73 Disbursement Journal-GLTRX0035FW083196 08/31/02 1,050.00 Disbursement Journal-GLTRX0036 FW083196 08/31/02 162,604.00 Disbursement Journal-GLTRX0036 FW083196 08/31/02 2,234.50 Disbursement Journal-GLTRX0036 FW083196 08/31/02 8,234.00 Receipt Journal-GLTRX0036 FW083196 08/31/02 88,712.00 Payroll Journal-GLTRX0035FW083196 08/31/02 41,975.00 Payroll Journal-GLTRX0035FW083196 08/31/02 14,307.50 Sales Journal-GLTRX0035FW083196 08/31/02 125,880.00 142 Debit and Credit Transaction Detail Report

Transaction Detail Reports Debit and Credit Transaction Detail Report 143

Transaction Detail Reports Full Year Transaction Detail Report To generate this full year transaction detail report, use the following building blocks: TRAN_FULL_YEAR catalog ID TRIALBAL 2 row format GL_D_YTD column layout This report does not use a reporting tree. When you generate this report, notice that the activity for the entire year displays in one column. If you drill down into this column, you can view the details for each month subtotaled by period. Refer to the following pages for examples of this type of report. 144 Full Year Transaction Detail Report

Transaction Detail Reports FilmWorks Demo Transaction Detail for the Current Year For the Three Months Ending March 31, 2002 GL Acct Activity Balance Assets 1??? $291,462.00 $1,285,956.00 Liabilities 2??? (75,508.00) (322,633.00) Equity 3??? (747,369.00) Revenue 4??? (749,269.00) (749,269.00) Expenses (5000 TO 9000) 533,315.00 533,315.00 Full Year Transaction Detail Report 145

Transaction Detail Reports FilmWorks Demo Transaction Detail for the Current Year For the Three Months Ending March 31, 2002 GL Acct Activity Balance Liabilities: Accounts Payable-Denver 2100-1000-000 (888.00) (46,138.00) Accounts Payable-S.F. 2100-2000-000 (158.00) (39,758.00) Lease Payable-Denver 2180-1000-000 500.00 (4,600.00) Leases Payable-S.F. 2180-2000-000 500.00 (5,500.00) Other Accrued Liab-Denver 2350-1000-000 (78,349.10) (78,869.10) Other Accrued Liab-S.F. 2350-2000-000 (1,523.90) (2,178.90) Note Payable-FilmWorks 2410-0000-000 4,411.00 (145,589.00) Total Liabilities 2??? (75,508.00) (322,633.00) 146 Full Year Transaction Detail Report

Transaction Detail Reports FilmWorks Demo Transaction Detail for the Current Year For the Three Months Ending March 31, 2002 GL Acct Apply Date Doc ID Activity Balance Liabilities: Note Payable-FilmWorks 2410-0000-000 Opening Balance 01/02/02 (150,000.00) Disbursement Journal-GLTRX0002 01/02/02 1,238.81 Disbursement Journal-GLTRX0002 01/04/02 1,436.76 Disbursement Journal-GLTRX0002 01/08/02 (1,238.81) Disbursement Journal-GLTRX0002 01/12/02 (1,436.76) Disbursement Journal-GLTRX0002 01/16/02 1,888.19 Disbursement Journal-GLTRX0002 01/17/02 1,453.12 Disbursement Journal-GLTRX0002 01/24/02 (1,888.19) Disbursement Journal-GLTRX0002 01/26/02 (1,453.12) Disbursement Journal-GLTRX0002 01/31/02 1,500.00 Period 1 Total 1,500.00 (148,500.00) Disbursement Journal-GLTRX000502/01/02 1,214.04 Disbursement Journal-GLTRX000502/02/02 1,408.03 Disbursement Journal-GLTRX000502/07/02 (1,214.04) Disbursement Journal-GLTRX000502/08/02 (1,408.03) Disbursement Journal-GLTRX000502/13/02 1,850.43 Disbursement Journal-GLTRX000502/16/02 1,424.06 Disbursement Journal-GLTRX000502/19/02 (1,850.43) Disbursement Journal-GLTRX000502/21/02 (1,424.06) Disbursement Journal-GLTRX000502/28/02 1,470.00 Period 2 Total 1,470.00 (147,030.00) Disbursement Journal-GLTRX0007 03/01/02 1,190.09 Disbursement Journal-GLTRX0007 03/02/02 1,380.25 Disbursement Journal-GLTRX0007 03/05/02 (1,190.09) Disbursement Journal-GLTRX0007 03/07/02 (1,380.25) Disbursement Journal-GLTRX0007 03/11/02 1,813.93 Disbursement Journal-GLTRX0007 03/15/02 1,395.96 Disbursement Journal-GLTRX0007 03/19/02 (1,813.93) Disbursement Journal-GLTRX0007 03/21/02 (1,395.96) Disbursement Journal-GLTRX0007 03/27/02 1,475.01 Disbursement Journal-GLTRX0007 03/29/02 (1,475.01) Disbursement Journal-GLTRX0007 03/31/02 1,441.00 Period 3 Total 1,441.00 (145,589.00) Total Note Payable-FilmWorks 2410-0000-000 4,411.00 (145,589.00) Total Liabilities 2??? (75,508.00) (322,633.00) Full Year Transaction Detail Report 147

Transaction Detail Reports Trial Balance Report To generate this trial balance report that displays the current and yearto-date account details, use the following building blocks: TRIALBAL catalog ID TRIALBAL row format CURR_YTD column layout This report does not use a reporting tree. The trial balance report can be created as a way to test your numbers. Many users build their entire chart of accounts into each row format. This slows down their report generation time. A faster way is to wildcard the account code that links the row format to the general ledger, and then generate a summary and account detail report. For more information on building a row format from your chart of accounts, refer to the FRx User s Guide. 148 Trial Balance Report

Transaction Detail Reports FilmWorks Demo Trial Balance For the Four Months Ending April 30, 2002 April YTD Assets $106,678 $1,392,634 Liabiltities (27,076) (349,709) Equity 0 (747,369) Revenues (258,172) (1,007,441) Expenses 178,801 712,803 Other (231) (918) Balance Check 0 0 Trial Balance Report 149

Transaction Detail Reports FilmWorks Demo Trial Balance For the Four Months Ending April 30, 2002 April YTD Assets: 1100-1000-000 Cash-Checking-Denver 18,31563,304 1100-2000-000 Cash-Checking-S.F. 8,231 45,964 1110-0000-000 Money Market (Short-Term)-Fil 231 46,518 1200-1000-000 Account Receivable-Denver 1,591 81,182 1200-2000-000 Accounts Receivable-S.F. 1,603 81,724 1205-1000-000 Allow. for Bad Debt-Denver (23) (1,161) 1205-2000-000 Allow. for Bad Debt-S.F. (20) (981) 1300-1000-000 Due from FWC 1,336 268,528 1310-1000-000 Inventories-Sales-Denver 82,819 516,020 1310-2000-000 Inventories-Sales-S.F. (2,324) 175,528 1350-1000-000 Inv Supplies-Denver (19) 3,124 1350-2000-000 Inv Supplies-S.F. (24) 3,403 1430-1000-000 Prepaid Other-Denver (86) 1,629 1430-2000-000 Prepaid Other-S.F. (96) 1,833 1510-1000-000 Leasehold Improve-Denver 0 35,000 1510-2000-000 Leasehold Improve-S.F. 0 34,600 1515-1000-000 Acc Depr-Lease Imp-Denver (1,150) (9,600) 1515-2000-000 Acc Depr-Lease Imp-S.F. (1,250) (9,600) 1520-1000-000 Off Furn&Fixtures-Denver 0 18,000 1520-2000-000 Off Furn&Fixtures-S.F. 0 16,500 1525-1000-000 Acc Depr-OF&F-Denver (600) (3,400) 1525-2000-000 Acc Depr-OF&F-S.F. (590) (3,260) 1540-1000-000 Office Equipment-Denver 0 18,500 1540-2000-000 Office Equipment-S.F. 0 19,200 1545-1000-000 Acc Depr-Off Equip-Denver (605) (4,760) 1545-2000-000 Acc Depr-Off Equip-S.F. (660) (5,160) 1600-0000-000 Money Market (Long-Term)-Film 0 0 Total Assets 106,678 1,392,634 Liabiltities: 2100-1000-000 Accounts Payable-Denver (1,020) (47,158) 2100-2000-000 Accounts Payable-S.F. 174 (39,584) 2180-1000-000 Lease Payable-Denver 0 (4,600) 2180-2000-000 Leases Payable-S.F. 0 (5,500) 2350-1000-000 Other Accrued Liab-Denver (27,730) (106,599) 2350-2000-000 Other Accrued Liab-S.F. 89 (2,090) 2410-0000-000 Note Payable-FilmWorks 1,411 (144,178) Total Liabiltities (27,076) (349,709) 150 Trial Balance Report

FilmWorks Demo Trial Balance For the Four Months Ending April 30, 2002 April Transaction Detail Reports YTD Equity: 3000-0000-000 Retained Earnings-FilmWorks 0 (197,100) 3100-0000-000 Common Stock-FilmWorks 0 (50,000) 3110-0000-000 Add'l Paid-In Capital-FilmWorks 0 (500,269) 3300-0000-000 Treasury Stock-FilmWorks 0 0 Total Equity 0 (747,369) Revenues: 4100-1100-001 Sales-Retail-Denver (147,078) (568,521) 4100-1100-002 Sales-Wholesale-Denver (46,076) (178,105) 4100-1100-012 Sales-Wholesale IC (515,128) (2,048,279) 4100-1200-003 Sales-Service-Lab-Denver (36,165) (139,792) 4100-1200-004 Sales-Service-Studio-Denver (17,145) (66,272) 4100-2100-001 Sales-Retail-S.F. (133,494) (516,013) 4100-2100-002 Sales-Wholesale-S.F. (44,748) (172,970) 4100-2200-003 Sales-Service-Lab-S.F. (24,217) (93,599) 4100-2200-004 Sales-Service-Studio-S.F. (15,002) (57,988) 4110-1100-001 Sales Returns-Retail-Denver 4,12515,947 4110-2100-001 Sales Returns-Retail-S.F. 3,773 14,584 4250-1100-001 Sales Discounts-Retail-Denver 13,750 53,150 4250-2100-001 Sales Discounts-Retail-S.F. 12,577 48,614 4500-1100-001 COGS-Retail-Denver 100,939 390,175 4500-1100-002 COGS-Wholesale-Denver 31,610 122,188 4500-1100-012 COGS-Wholesale IC 429,273 1,706,900 4500-2100-001 COGS-Retail-S.F. 91,402 353,310 4500-2100-002 COGS-Wholesale-S.F. 33,432 129,230 Total Revenues (258,172) (1,007,441) Expenses: 5000-1100-001 Salary Expense-Retail-Denver 11,358 43,905 5000-1100-002 Salary Expense-Whole-Denver 6,001 23,195 5000-1200-003 Salary Expense-Lab-Denver 14,573 56,331 5000-1200-004 Salary Expense-Studio-Denver 6,429 24,852 5000-2100-001 Salary Expense-Retail-S.F. 9,912 38,314 5000-2100-002 Salary Expense-Whole-S.F. 6,644 25,680 5000-2200-003 Salary Expense-Lab-S.F. 10,565 40,840 5000-2200-004 Salary Expense-Studio-S.F. 6,001 23,195 5050-0000-000 Officers Comp-FilmWorks 26,789 102,968 5100-1000-000 Depreciation Expense-Denver 2,355 9,420 5100-2000-000 Depreciation Expense-S.F. 2,500 10,000 Trial Balance Report 151

Transaction Detail Reports FilmWorks Demo Trial Balance For the Four Months Ending April 30, 2002 April YTD Expenses (continued): 5200-1100-001 Office Expense-Retail-Denver $757 $2,929 5200-1100-002 Office Expense-Whole-Denver 328 1,301 5200-1200-003 Office Expense-Lab-Denver 482 1,863 5200-1200-004 Office Expense-Studio-Denver 305 1,180 5200-2100-001 Office Expense-Retail-S.F. 830 3,212 5200-2100-002 Office Expense-Whole-S.F. 443 1,717 5200-2200-003 Office Expense-Lab-S.F. 424 1,640 5200-2200-004 Office Expense-Studio-S.F. 268 1,036 5225-1000-000 Supplies Exp-Service-Denver 375 1,450 5225-2000-000 Supplies Expense-Service-S.F. 338 1,305 5240-1000-000 Maintainence Exp-Serv-Denver 589 2,278 5240-2000-000 Maintainence Exp-Service-S.F. 664 2,567 5250-1100-001 Rent Expense-Retail-Denver 1,607 6,213 5250-1100-002 Rent Expense-Whole-Denver 991 3,832 5250-1200-003 Rent Expense-Lab-Denver 1,339 5,177 5250-1200-004 Rent Expense-Studio-Denver 1,072 4,142 5250-2100-001 Rent Expense-Retail-S.F. 1,607 6,213 5250-2100-002 Rent Expense-Whole-S.F. 964 3,727 5250-2200-003 Rent Expense-Lab-S.F. 1,179 4,557 5250-2200-004 Rent Expense-Studio-S.F. 1,072 4,142 5300-1100-001 Travel Expense-Retail-Denver 2,143 8,284 5300-1100-002 Travel Expense-Whole-Denver 1,072 4,142 5300-1200-003 Travel Expense-Lab-Denver 643 2,485 5300-1200-004 Travel Expense-Studio-Denver 107 414 5300-2100-001 Travel Expense-Retail-S.F. 2,786 10,770 5300-2100-002 Travel Expense-Whole-S.F. 911 3,521 5300-2200-003 Travel Expense-Lab-S.F. 563 2,175 5300-2200-004 Travel Expense-Studio-S.F. 107 414 5350-1000-000 Advertising Expense-Denver 3,907 15,141 5350-2000-000 Advertising Expense-S.F. 3,575 13,866 5400-1000-000 Commissions Expense-Denver 7,486 43,072 5400-2000-000 Commissions Expense-S.F. 6,174 35,525 5500-0000-000 Income Tax Expense-FilmWorks 29,441 109,314 5650-0000-000 Interest Expense-FilmWorks 1,125 4,500 Total Expenses 178,801 712,803 Other: 7000-0000-000 Interest Income-FilmWorks (231) (918) Total Other (231) (918) Balance Check 0 0 152 Trial Balance Report

Transaction Detail Reports Trial Balance Report 153

Transaction Detail Reports Sorted Variance Analysis Report To generate this sorted variance analysis report, use the following building blocks: VARIANCE_ANAL catalog ID NATURAL_IS row format CURR_YTD_ACT_BUD column layout FILMWRKA reporting tree When you generate this report, notice that the first variance column is sorted in descending order. Additionally, the account detail report is sorted in the same order as the summary statement. In a row format, you can sort reports in either ascending or descending order by their actual or absolute values. For more information on sorting and format codes, refer to the FRx User s Guide. 154 Sorted Variance Analysis Report

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Service Division-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense $16,566 $11,007 ($5,559) $64,035$42,564 ($21,471) Rent Expense 2,251 1,494 (757) 8,699 5,782 (2,917) Travel Expense 670 445 (225) 2,589 1,722 (867) Sales 39,219 26,058 13,161 151,587 100,767 50,820 Sorted by YTD Absolute Variance in Descending Order Sales 39,219 26,058 13,161 151,587 100,767 50,820 Salary Expense 16,566 11,007 (5,559) 64,03542,564 (21,471) Rent Expense 2,251 1,494 (757) 8,699 5,782 (2,917) Travel Expense 670 445 (225) 2,589 1,722 (867) Sorted Variance Analysis Report 155

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Service Division-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense: Lab Services-San Francisco - Salary 10,565 7,020 (3,545) 40,840 27,146 (13,694) Studio-San Francisco - Salary Expen 6,001 3,987 (2,014) 23,19515,418 (7,777) Total Salary Expense 16,566 11,007 (5,559) 64,03542,564 (21,471) Rent Expense: Lab Services-San Francisco - Rent E 1,179 783 (396) 4,557 3,029 (1,528) Studio-San Francisco - Rent Expense 1,072 712 (360) 4,142 2,753 (1,389) Total Rent Expense 2,251 1,494 (757) 8,699 5,782 (2,917) Travel Expense: Lab Services-San Francisco - Travel 563 373 (190) 2,1751,446 (729) Studio-San Francisco - Travel Expen 107 71 (36) 414 276 (138) Total Travel Expense 670 445 (225) 2,589 1,722 (867) Sales: Lab Services-San Francisco - Sales 24,217 16,090 8,127 93,599 62,222 31,377 Studio-San Francisco - Sales 15,002 9,967 5,035 57,988 38,544 19,444 Total Sales 39,219 26,058 13,161 151,587 100,767 50,820 Sorted by YTD Absolute Variance in Descending Order Sales: Lab Services-San Francisco - Sales 24,217 16,090 8,127 93,599 62,222 31,377 156 Sorted Variance Analysis Report

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Service Division-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sales (continued): Studio-San Francisco - Sales $15,002 $9,967 $5,035 $57,988 $38,544 $19,444 Total Sales 39,219 26,058 13,161 151,587 100,767 50,820 Salary Expense: Lab Services-San Francisco - Salary 10,565 7,020 (3,545) 40,840 27,146 (13,694) Studio-San Francisco - Salary Expen 6,001 3,987 (2,014) 23,19515,418 (7,777) Total Salary Expense 16,566 11,007 (5,559) 64,03542,564 (21,471) Rent Expense: Lab Services-San Francisco - Rent E 1,179 783 (396) 4,557 3,029 (1,528) Studio-San Francisco - Rent Expense 1,072 712 (360) 4,142 2,753 (1,389) Total Rent Expense 2,251 1,494 (757) 8,699 5,782 (2,917) Travel Expense: Lab Services-San Francisco - Travel 563 373 (190) 2,1751,446 (729) Studio-San Francisco - Travel Expen 107 71 (36) 414 276 (138) Total Travel Expense 670 445 (225) 2,589 1,722 (867) Sorted Variance Analysis Report 157

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense $10,565 $7,020 ($3,545) $40,840 $27,146 ($13,694) Rent Expense 1,179 783 (396) 4,557 3,029 (1,528) Travel Expense 563 373 (190) 2,1751,446 (729) Sales 24,217 16,090 8,127 93,599 62,222 31,377 Sorted by YTD Absolute Variance in Descending Order Sales 24,217 16,090 8,127 93,599 62,222 31,377 Salary Expense 10,565 7,020 (3,545) 40,840 27,146 (13,694) Rent Expense 1,179 783 (396) 4,557 3,029 (1,528) Travel Expense 563 373 (190) 2,1751,446 (729) 158 Sorted Variance Analysis Report

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense: 5000-2200-003 Salary Expense-Lab-S. Opening Balance 04/01/02 30,275 Payroll Journal-GLTRX0008 04/03/0 8,725 Payroll Journal-GLTRX0008 04/05/0 10,120 Payroll Journal-GLTRX0008 04/08/0 (8,725) Payroll Journal-GLTRX0008 04/10/0 (10,120) Payroll Journal-GLTRX0008 04/16/0 13,299 Payroll Journal-GLTRX0008 04/18/0 10,235 Payroll Journal-GLTRX0008 04/24/0 (13,299) Payroll Journal-GLTRX0008 04/26/0 (10,235) Payroll Journal-GLTRX0012 04/30/0 7,020 7,020 Payroll Journal-GLTRX0008 04/30/0 10,565 Total 5000-2200-003 Salary Expense- 10,565 7,020 (3,545) 40,840 27,146 (13,694) Total Salary Expense 10,565 7,020 (3,545) 40,840 27,146 (13,694) Rent Expense: 5250-2200-003 Rent Expense-Lab-S.F. Opening Balance 04/01/02 3,378 A/P Journal-GLTRX0008 04/03/02 974 A/P Journal-GLTRX0008 04/05/02 1,129 A/P Journal-GLTRX0008 04/08/02 (974) A/P Journal-GLTRX0008 04/10/02 (1,129) A/P Journal-GLTRX0008 04/16/02 1,484 A/P Journal-GLTRX0008 04/18/02 1,142 A/P Journal-GLTRX0008 04/24/02 (1,484) A/P Journal-GLTRX0008 04/26/02 (1,142) AP Journal-GLTRX0012 04/30/02 783 783 A/P Journal-GLTRX0008 04/30/02 1,179 Total 5250-2200-003 Rent Expense-L 1,179 783 (396) 4,557 3,029 (1,528) Sorted Variance Analysis Report 159

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Rent Expense (continued): Total Rent Expense $1,179 $783 ($396) $4,557 $3,029 ($1,528) Travel Expense: 5300-2200-003 Travel Expense-Lab-S. Opening Balance 04/01/02 1,612 A/P Journal-GLTRX0008 04/03/02 465 A/P Journal-GLTRX0008 04/05/02 539 A/P Journal-GLTRX0008 04/08/02 (465) A/P Journal-GLTRX0008 04/10/02 (539) A/P Journal-GLTRX0008 04/16/02 709 A/P Journal-GLTRX0008 04/18/02 545 A/P Journal-GLTRX0008 04/24/02 (709) A/P Journal-GLTRX0008 04/26/02 (545) AP Journal-GLTRX0012 04/30/02 373 373 A/P Journal-GLTRX0008 04/30/02 563 Total 5300-2200-003 Travel Expense- 563 373 (190) 2,1751,446 (729) Total Travel Expense 563 373 (190) 2,1751,446 (729) Sales: 4100-2200-003 Sales-Service-Lab-S.F. Opening Balance 04/01/02 69,382 Sales Journal-GLTRX0008 04/03/02 20,000 Sales Journal-GLTRX0008 04/05/02 23,196 Sales Journal-GLTRX0008 04/08/02 (20,000) Sales Journal-GLTRX0008 04/10/02 (23,196) Sales Journal-GLTRX0008 04/16/02 30,484 Sales Journal-GLTRX0008 04/18/02 23,460 Sales Journal-GLTRX0008 04/24/02 (30,484) Sales Journal-GLTRX0008 04/26/02 (23,460) Sales Journal-GLTRX0012 04/30/02 16,090 16,090 Sales Journal-GLTRX0008 04/30/02 24,217 160 Sorted Variance Analysis Report

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sales (continued): Total 4100-2200-003 Sales-Service-L $24,217 $16,090 $8,127 $93,599 $62,222 $31,377 Total Sales 24,217 16,090 8,127 93,599 62,222 31,377 Sorted by YTD Absolute Variance in Descending Order Sales: 4100-2200-003 Sales-Service-Lab-S.F. Opening Balance 04/01/02 69,382 Sales Journal-GLTRX0008 04/03/02 20,000 Sales Journal-GLTRX0008 04/05/02 23,196 Sales Journal-GLTRX0008 04/08/02 (20,000) Sales Journal-GLTRX0008 04/10/02 (23,196) Sales Journal-GLTRX0008 04/16/02 30,484 Sales Journal-GLTRX0008 04/18/02 23,460 Sales Journal-GLTRX0008 04/24/02 (30,484) Sales Journal-GLTRX0008 04/26/02 (23,460) Sales Journal-GLTRX0012 04/30/02 16,090 16,090 Sales Journal-GLTRX0008 04/30/02 24,217 Total 4100-2200-003 Sales-Service-L 24,217 16,090 8,127 93,599 62,222 31,377 Total Sales 24,217 16,090 8,127 93,599 62,222 31,377 Salary Expense: 5000-2200-003 Salary Expense-Lab-S. Opening Balance 04/01/02 30,275 Payroll Journal-GLTRX0008 04/03/0 8,725 Payroll Journal-GLTRX0008 04/05/0 10,120 Payroll Journal-GLTRX0008 04/08/0 (8,725) Payroll Journal-GLTRX0008 04/10/0 (10,120) Payroll Journal-GLTRX0008 04/16/0 13,299 Sorted Variance Analysis Report 161

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance 5000-2200-003 (continued) Salary Expense (continued): Payroll Journal-GLTRX0008 04/18/0 $10,235 Payroll Journal-GLTRX0008 04/24/0 (13,299) Payroll Journal-GLTRX0008 04/26/0 (10,235) Payroll Journal-GLTRX0012 04/30/0 7,020 7,020 Payroll Journal-GLTRX0008 04/30/0 10,565 Total 5000-2200-003 Salary Expense- 10,565 7,020 (3,545) 40,840 27,146 (13,694) Total Salary Expense 10,565 7,020 (3,545) 40,840 27,146 (13,694) Rent Expense: 5250-2200-003 Rent Expense-Lab-S.F. Opening Balance 04/01/02 3,378 A/P Journal-GLTRX0008 04/03/02 974 A/P Journal-GLTRX0008 04/05/02 1,129 A/P Journal-GLTRX0008 04/08/02 (974) A/P Journal-GLTRX0008 04/10/02 (1,129) A/P Journal-GLTRX0008 04/16/02 1,484 A/P Journal-GLTRX0008 04/18/02 1,142 A/P Journal-GLTRX0008 04/24/02 (1,484) A/P Journal-GLTRX0008 04/26/02 (1,142) AP Journal-GLTRX0012 04/30/02 783 783 A/P Journal-GLTRX0008 04/30/02 1,179 Total 5250-2200-003 Rent Expense-L 1,179 783 (396) 4,557 3,029 (1,528) Total Rent Expense 1,179 783 (396) 4,557 3,029 (1,528) Travel Expense: 5300-2200-003 Travel Expense-Lab-S. Opening Balance 04/01/02 1,612 A/P Journal-GLTRX0008 04/03/02 465 A/P Journal-GLTRX0008 04/05/02 539 162 Sorted Variance Analysis Report

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance 5300-2200-003 (continued) Travel Expense (continued): A/P Journal-GLTRX0008 04/08/02 ($465) A/P Journal-GLTRX0008 04/10/02 (539) A/P Journal-GLTRX0008 04/16/02 709 A/P Journal-GLTRX0008 04/18/02 545 A/P Journal-GLTRX0008 04/24/02 (709) A/P Journal-GLTRX0008 04/26/02 (545) AP Journal-GLTRX0012 04/30/02 373 373 A/P Journal-GLTRX0008 04/30/02 563 Total 5300-2200-003 Travel Expense- 563 373 (190) 2,1751,446 (729) Total Travel Expense 563 373 (190) 2,1751,446 (729) Sorted Variance Analysis Report 163

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense $6,001 $3,987 ($2,014) $23,195$15,418 ($7,777) Rent Expense 1,072 712 (360) 4,142 2,753 (1,389) Travel Expense 107 71 (36) 414 276 (138) Sales 15,002 9,967 5,035 57,988 38,544 19,444 Sorted by YTD Absolute Variance in Descending Order Sales 15,002 9,967 5,035 57,988 38,544 19,444 Salary Expense 6,001 3,987 (2,014) 23,19515,418 (7,777) Rent Expense 1,072 712 (360) 4,142 2,753 (1,389) Travel Expense 107 71 (36) 414 276 (138) 164 Sorted Variance Analysis Report

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense: 5000-2200-004 Salary Expense-Studio- Opening Balance 04/01/02 17,194 Payroll Journal-GLTRX0008 04/03/0 4,956 Payroll Journal-GLTRX0008 04/05/0 5,748 Payroll Journal-GLTRX0008 04/08/0 (4,956) Payroll Journal-GLTRX0008 04/10/0 (5,748) Payroll Journal-GLTRX0008 04/16/0 7,554 Payroll Journal-GLTRX0008 04/18/0 5,813 Payroll Journal-GLTRX0008 04/24/0 (7,554) Payroll Journal-GLTRX0008 04/26/0 (5,813) Payroll Journal-GLTRX0012 04/30/0 3,987 3,987 Payroll Journal-GLTRX0008 04/30/0 6,001 Total 5000-2200-004 Salary Expense- 6,001 3,987 (2,014) 23,19515,418 (7,777) Total Salary Expense 6,001 3,987 (2,014) 23,19515,418 (7,777) Rent Expense: 5250-2200-004 Rent Expense-Studio-S Opening Balance 04/01/02 3,070 A/P Journal-GLTRX0008 04/03/02 885 A/P Journal-GLTRX0008 04/05/02 1,027 A/P Journal-GLTRX0008 04/08/02 (885) A/P Journal-GLTRX0008 04/10/02 (1,027) A/P Journal-GLTRX0008 04/16/02 1,349 A/P Journal-GLTRX0008 04/18/02 1,039 A/P Journal-GLTRX0008 04/24/02 (1,349) A/P Journal-GLTRX0008 04/26/02 (1,039) AP Journal-GLTRX0012 04/30/02 712 712 A/P Journal-GLTRX0008 04/30/02 1,072 Total 5250-2200-004 Rent Expense-S 1,072 712 (360) 4,142 2,753 (1,389) Sorted Variance Analysis Report 165

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Rent Expense (continued): Total Rent Expense $1,072 $712 ($360) $4,142 $2,753 ($1,389) Travel Expense: 5300-2200-004 Travel Expense-Studio- Opening Balance 04/01/02 307 A/P Journal-GLTRX0008 04/03/02 88 A/P Journal-GLTRX0008 04/05/02 102 A/P Journal-GLTRX0008 04/08/02 (88) A/P Journal-GLTRX0008 04/10/02 (102) A/P Journal-GLTRX0008 04/16/02 135 A/P Journal-GLTRX0008 04/18/02 104 A/P Journal-GLTRX0008 04/24/02 (135) A/P Journal-GLTRX0008 04/26/02 (104) AP Journal-GLTRX0012 04/30/02 71 71 A/P Journal-GLTRX0008 04/30/02 107 Total 5300-2200-004 Travel Expense- 107 71 (36) 414 276 (138) Total Travel Expense 107 71 (36) 414 276 (138) Sales: 4100-2200-004 Sales-Service-Studio-S Opening Balance 04/01/02 42,986 Sales Journal-GLTRX0008 04/03/02 12,390 Sales Journal-GLTRX0008 04/05/02 14,370 Sales Journal-GLTRX0008 04/08/02 (12,390) Sales Journal-GLTRX0008 04/10/02 (14,370) Sales Journal-GLTRX0008 04/16/02 18,884 Sales Journal-GLTRX0008 04/18/02 14,533 Sales Journal-GLTRX0008 04/24/02 (18,884) Sales Journal-GLTRX0008 04/26/02 (14,533) Sales Journal-GLTRX0012 04/30/02 9,967 9,967 Sales Journal-GLTRX0008 04/30/02 15,002 166

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sales (continued): Total 4100-2200-004 Sales-Service-St $15,002 $9,967 $5,035 $57,988 $38,544 $19,444 Total Sales 15,002 9,967 5,035 57,988 38,544 19,444 Sorted by YTD Absolute Variance in Descending Order Sales: 4100-2200-004 Sales-Service-Studio-S Opening Balance 04/01/02 42,986 Sales Journal-GLTRX0008 04/03/02 12,390 Sales Journal-GLTRX0008 04/05/02 14,370 Sales Journal-GLTRX0008 04/08/02 (12,390) Sales Journal-GLTRX0008 04/10/02 (14,370) Sales Journal-GLTRX0008 04/16/02 18,884 Sales Journal-GLTRX0008 04/18/02 14,533 Sales Journal-GLTRX0008 04/24/02 (18,884) Sales Journal-GLTRX0008 04/26/02 (14,533) Sales Journal-GLTRX0012 04/30/02 9,967 9,967 Sales Journal-GLTRX0008 04/30/02 15,002 Total 4100-2200-004 Sales-Service-St 15,002 9,967 5,035 57,988 38,544 19,444 Total Sales 15,002 9,967 5,035 57,988 38,544 19,444 Salary Expense: 5000-2200-004 Salary Expense-Studio- Opening Balance 04/01/02 17,194 Payroll Journal-GLTRX0008 04/03/0 4,956 Payroll Journal-GLTRX0008 04/05/0 5,748 Payroll Journal-GLTRX0008 04/08/0 (4,956) Payroll Journal-GLTRX0008 04/10/0 (5,748) Payroll Journal-GLTRX0008 04/16/0 7,554 167

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance 5000-2200-004 (continued) Salary Expense (continued): Payroll Journal-GLTRX0008 04/18/0 $5,813 Payroll Journal-GLTRX0008 04/24/0 (7,554) Payroll Journal-GLTRX0008 04/26/0 (5,813) Payroll Journal-GLTRX0012 04/30/0 3,987 3,987 Payroll Journal-GLTRX0008 04/30/0 6,001 Total 5000-2200-004 Salary Expense- 6,001 3,987 (2,014) 23,19515,418 (7,777) Total Salary Expense 6,001 3,987 (2,014) 23,19515,418 (7,777) Rent Expense: 5250-2200-004 Rent Expense-Studio-S Opening Balance 04/01/02 3,070 A/P Journal-GLTRX0008 04/03/02 885 A/P Journal-GLTRX0008 04/05/02 1,027 A/P Journal-GLTRX0008 04/08/02 (885) A/P Journal-GLTRX0008 04/10/02 (1,027) A/P Journal-GLTRX0008 04/16/02 1,349 A/P Journal-GLTRX0008 04/18/02 1,039 A/P Journal-GLTRX0008 04/24/02 (1,349) A/P Journal-GLTRX0008 04/26/02 (1,039) AP Journal-GLTRX0012 04/30/02 712 712 A/P Journal-GLTRX0008 04/30/02 1,072 Total 5250-2200-004 Rent Expense-S 1,072 712 (360) 4,142 2,753 (1,389) Total Rent Expense 1,072 712 (360) 4,142 2,753 (1,389) Travel Expense: 5300-2200-004 Travel Expense-Studio- Opening Balance 04/01/02 307 A/P Journal-GLTRX0008 04/03/02 88 A/P Journal-GLTRX0008 04/05/02 102 168

Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance 5300-2200-004 (continued) Travel Expense (continued): A/P Journal-GLTRX0008 04/08/02 ($88) A/P Journal-GLTRX0008 04/10/02 (102) A/P Journal-GLTRX0008 04/16/02 135 A/P Journal-GLTRX0008 04/18/02 104 A/P Journal-GLTRX0008 04/24/02 (135) A/P Journal-GLTRX0008 04/26/02 (104) AP Journal-GLTRX0012 04/30/02 71 71 A/P Journal-GLTRX0008 04/30/02 107 Total 5300-2200-004 Travel Expense- 107 71 (36) 414 276 (138) Total Travel Expense 107 71 (36) 414 276 (138) 169

Transaction Detail Reports Transaction Detail By Column Layout and Segment/Mask With FRx 6.0x, you can generate transaction detail for groups of accounts. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact support@frxsoft.com or call 1-800-FRx-Solv (1-800-379-7658). 170 Transaction Detail By Column Layout and Segment/Mask

Transaction Detail Reports FilmWorks Demo Transaction Detail Report For the Twelve Months Ending December 31, 2002 Account Account Beginning Debit Credit Current YTD Number Description Balance Activity Activity Balance Balance 1??? Asset Accounts $1,986,730.99 $30,203,354.64 $30,089,677.64 $113,677.00 $2,098,180.32 2??? Liability Accounts (246,725.64) 4,132,394.00 4,157,474.00 (25,080.00) (268,926.65) 3??? Equity (777,369.00) (777,369.00) 4??? Revenue Accounts (3,009,724.22) 10,513,237.91 10,800,008.91 (286,771.00) (3,297,146.54) 5??? Expense Accounts 2,050,465.87 1,198,637.69 1,000,018.69 198,619.00 2,249,084.87 7??? Interest Income (3,378.00) 2,240.50 2,685.50 (445.00) (3,823.00) GL TOTAL 46,049,864.74 46,049,864.74 Transaction Detail By Column Layout and Segment/Mask 171

Transaction Detail Reports FilmWorks Demo Transaction Detail Report For the Twelve Months Ending December 31, 2002 Account Account Beginning Debit Credit Current YTD Number Description Balance Activity Activity Balance Balance Liability Accounts: 2100-1000-000 Accounts Payable-Denver (50,624.00) 2,008,287.49 2,009,300.49 (1,013.00) (51,637.00) 2100-2000-000 Accounts Payable-S.F. (45,104.00) 1,919,768.63 1,920,670.63 (902.00) (46,006.00) 2180-1000-000 Lease Payable-Denver (3,600.00) 3,017.43 2,517.43 500.00 (3,100.00) 2180-2000-000 Leases Payable-S.F. (4,500.00) 3,017.43 2,517.43 500.00 (4,000.00) 2209-1000-000 Due to FWC (Elimination) 287,898.36 290,777.35 2350-1000-000 Other Accrued Liab-Denver (289,273.00) 156,357.23 181,280.23 (24,923.00) (314,196.00) 2350-2000-000 Other Accrued Liab-S.F. (7,017.00) 33,828.91 34,415.91 (587.00) (7,604.00) 2410-0000-000 Note Payable-FilmWorks (134,506.00) 8,116.88 6,771.88 1,345.00 (133,161.00) 2??? Total Liability Accounts (246,725.64) 4,132,394.00 4,157,474.00 (25,080.00) (268,926.65) 172 Transaction Detail By Column Layout and Segment/Mask

Transaction Detail Reports FilmWorks Demo Transaction Detail Report For the Twelve Months Ending December 31, 2002 Account Account Transaction Trans. Trans. Trans. Trans. Trans Beginning Debit Credit Current YTD Number Description Description Batch ID Date Ref.Code ID Curr. Balance Activity Activity Balance Balance Liability Accounts: 2100-1000-000 Accounts Payable-Denver Opening Balance 12/01/02 (50,624.00) A/P Journal-GLTRX0044 FW120196 12/01/02 1617 GLTRX USD 9,772.58 (9,772.58) Disbursement Journal-GLTRX00 FW120196 12/01/02 1618 GLTRX USD 149,451.16 149,451.16 Purchases Journal-GLTRX0046 FW120196 12/01/02 1619 GLTRX USD 134,884.38 (134,884.38) A/P Journal-GLTRX0044 FW120196 12/01/02 1616 GLTRX USD 5,630.82 (5,630.82) A/P Journal-GLTRX0044 FW120496 12/04/02 1616 GLTRX USD 6,530.57 (6,530.57) A/P Journal-GLTRX0044 FW120496 12/04/02 1617 GLTRX USD 11,334.15(11,334.15) Disbursement Journal-GLTRX00 FW120496 12/04/02 1618 GLTRX USD 173,332.20 173,332.20 Purchases Journal-GLTRX0046 FW120496 12/04/02 1619 GLTRX USD 156,437.77 (156,437.77) Disbursement Journal-GLTRX00 FW120796 12/07/02 1618 GLTRX USD 149,451.16 (149,451.16) Purchases Journal-GLTRX0046 FW120796 12/07/02 1619 GLTRX USD 134,884.38 134,884.38 A/P Journal-GLTRX0044 FW120796 12/07/02 1617 GLTRX USD 9,772.58 9,772.58 A/P Journal-GLTRX0044 FW120796 12/07/02 1616 GLTRX USD 5,630.82 5,630.82 A/P Journal-GLTRX0044 FW121096 12/10/02 1617 GLTRX USD 11,334.1511,334.15 Disbursement Journal-GLTRX00 FW121096 12/10/02 1618 GLTRX USD 173,332.20 (173,332.20) Purchases Journal-GLTRX0046 FW121096 12/10/02 1619 GLTRX USD 156,437.77 156,437.77 A/P Journal-GLTRX0044 FW121096 12/10/02 1616 GLTRX USD 6,530.57 6,530.57 A/P Journal-GLTRX0044 FW121296 12/12/02 1616 GLTRX USD 8,582.47 (8,582.47) A/P Journal-GLTRX0044 FW121296 12/12/02 1617 GLTRX USD 14,895.34 (14,895.34) Disbursement Journal-GLTRX00 FW121296 12/12/02 1618 GLTRX USD 227,793.04 227,793.04 Purchases Journal-GLTRX0046 FW121296 12/12/02 1619 GLTRX USD 205,590.39 (205,590.39) Disbursement Journal-GLTRX00 FW121396 12/13/02 1618 GLTRX USD 175,305.23 175,305.23 A/P Journal-GLTRX0044 FW121396 12/13/02 1617 GLTRX USD 11,463.17 (11,463.17) Purchases Journal-GLTRX0046 FW121396 12/13/02 1619 GLTRX USD 158,218.49 (158,218.49) A/P Journal-GLTRX0044 FW121396 12/13/02 1616 GLTRX USD 6,604.91 (6,604.91) A/P Journal-GLTRX0044 FW121896 12/18/02 1616 GLTRX USD 8,582.47 8,582.47 A/P Journal-GLTRX0044 FW121896 12/18/02 1617 GLTRX USD 14,895.34 14,895.34 Disbursement Journal-GLTRX00 FW121896 12/18/02 1618 GLTRX USD 227,793.04 (227,793.04) Purchases Journal-GLTRX0046 FW121896 12/18/02 1619 GLTRX USD 205,590.39 205,590.39 A/P Journal-GLTRX0044 FW122096 12/20/02 1616 GLTRX USD 6,604.91 6,604.91 A/P Journal-GLTRX0044 FW122096 12/20/02 1617 GLTRX USD 11,463.17 11,463.17 Disbursement Journal-GLTRX00 FW122096 12/20/02 1618 GLTRX USD 175,305.23 (175,305.23) Purchases Journal-GLTRX0046 FW122096 12/20/02 1619 GLTRX USD 158,218.49 158,218.49 A/P Journal-GLTRX0044 FW122396 12/23/02 1616 GLTRX USD 6,978.90 (6,978.90) Purchases Journal-GLTRX0046 FW122396 12/23/02 1619 GLTRX USD 167,177.22 (167,177.22) A/P Journal-GLTRX0044 FW122396 12/23/02 1617 GLTRX USD 12,112.24 (12,112.24) Disbursement Journal-GLTRX00 FW122396 12/23/02 1618 GLTRX USD 185,231.46 185,231.46 A/P Journal-GLTRX0044 FW122696 12/26/02 1616 GLTRX USD 6,978.90 6,978.90 A/P Journal-GLTRX0044 FW122696 12/26/02 1617 GLTRX USD 12,112.24 12,112.24 Disbursement Journal-GLTRX00 FW122696 12/26/02 1618 GLTRX USD 185,231.46 (185,231.46) Purchases Journal-GLTRX0046 FW122696 12/26/02 1619 GLTRX USD 167,177.22 167,177.22 Purchases Journal-GLTRX0046 FW123196 12/31/02 1619 GLTRX USD 163,323.00 (163,323.00) A/P Journal-GLTRX0044 FW123196 12/31/02 1616 GLTRX USD 6,818.00 (6,818.00) A/P Journal-GLTRX0044 FW123196 12/31/02 1617 GLTRX USD 11,833.00 (11,833.00) Disbursement Journal-GLTRX00 FW123196 12/31/02 1618 GLTRX USD 180,961.00 180,961.00 2100-1000-000 Total Accounts Payable-Denver (50,624.00) 2,008,287.49 2,009,300.49 (1,013.00) (51,637.00) 2??? Total Liability Accounts (246,725.64) 4,132,394.00 4,157,474.00 (25,080.00) (268,926.65) Transaction Detail By Column Layout and Segment/Mask 173

Transaction Detail Reports 174 Transaction Detail By Column Layout and Segment/Mask