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{"sheet":"Instructions","index":0,"n_rows":193,"n_cols":4,"rows_kept":193,"cut":false,"hidden":false,"merged":[]}
["This is a farm business decision calculator that has 5 worksheets. There are fields that can be completed by the user. It is up to 19 columns wide and 191 rows."]
["CASH BASIS CAPITAL INVESTMENT WORKSHEET"]
[]
[" A BUDGETING WORKSHEET developed by:"]
[]
["Agriculture Development Branch"]
["Business Management Unit"]
["Ontario Ministry of Agriculture, Food and Rural Affairs"]
[]
["Revised December 2016"]
["NOTICE"]
["Information contained in this document is derived from sources believed to be accurate.  The user of this worksheet assumes all responsibility. "]
[]
["Reproduction of the contents or spreadsheet, in whole or in part, is permitted with suitable credit."]
[]
["TABLE OF CONTENTS"]
["Click on the Table of Content items below to go to that section:"]
["Purpose and Scope of the Cash Basis Capital Investment Worksheet "]
["Required Rate of Return (Present Value)"]
["Data Entry"]
["Cash Basis Investment Worksheet Guide to Use"]
["Input"]
["Disadvantages/Advantages"]
["Reports Page – Cash Flow Analysis"]
["Tax Page"]
["Capital Cost Allowance (CCA) Rate Table"]
[]
["PURPOSE AND SCOPE OF"]
["THE CASH BASIS CAPITAL INVESTMENT WORKSHEET"]
[]
["The Cash Basis Capital Investment Worksheet aims to provide farmers and farm advisors with a reliable tool to assist in the management decision making process of capital investment."]
[]
["The Capital Investment Worksheet has four (4) sections:"]
[]
["1. Input "]
["2. Cash Basis Investment Report: A 15 year Cash Flow Analysis ( before and after tax )   "]
["3. Tax Summary on Investment,  Compares Tax Liability for Sole Proprietorship, Partnership, or Corporation  over a 15 year planning horizon "]
["4. CCA Rate Table "]
[]
["The Capital Investment Worksheet Investment Analysis section:"]
["·         considers cash revenues and expenses from the investment "]
["·         considers tax implications of investment"]
["·         provides opportunity to have investment in 3 different areas  in any one  analysis scenario"]
["·         provides opportunity to finance with either"]
["·         personal funds"]
["·         1, 2, or 3 loans"]
["·         is capable of consideration of residual or resale values of capitalisation"]
["·         considers the fact that money changes value over time"]
["·         accounts for the Net Present Value of the investment"]
[]
["REQUIRED RATE OF RETURN"]
["All of the present values given in the Cash Basis Capital Investment Worksheet are based on a certain \"Required Rate of Return\".  This rate is used to discount (or bring future values back to their present values) all future income, expenses or capital values entered in the spreadsheet."]
[]
["Many articles have been written on the subject of discount rates and many conflicting ideas have been proposed as to what should be included in such rates.  In this spreadsheet, it is left to the farmer to decide what level of return they wish to consider appropriate.  The most frequent guideline in this matter is the current or long term interest rate on the money market.  Used as a basis, it is adjusted upwards or downwards to take into consideration such factors as risk, opportunity cost, return on investment, return on labour and management, return after income tax, etc.  Farmers here have to judge the state of the farming industry, the economy at large, their own efficiency as farm manager and all of the factors mentioned above, and, estimate as fairly as possible their own required rate of return.  Consider different rates of return and see if the conclusion is the same."]
[]
["DATA ENTRY"]
["To complete the input section, it is suggested that you have available for your information:"]
["The producer's most recent income tax statement."]
["Program Updating Material"]
["-     industry newsletters"]
["-          producer magazines"]
["-          enterprise budgets"]
["-          business analysis reports"]
["-          bank loan / credit information"]
["NOTE:"]
["The input section has two (2) different formats:"]
[]
["1)  Blue - producer related information that can be edited/changed"]
["2)  Black - subject or guidance information or cells with calculations."]
[]
["Place the cursor over cells with red triangles in the upper right corner of the cell to read the comments"]
[]
["CASH BASIS CAPITAL INVESTMENT WORKSHEET"]
["GUIDE TO USE"]
[]
["This worksheet is designed to assist a manager with the decision making process related to a capital investment."]
[]
["Input:  "]
[]
["Fill input data in range A9 to G47 prior to entering data in range K5 to O59."]
[]
["Cell C10 – Enter Farm or Producer Name"]
[]
["Cell D12 – Enter Description of Investment"]
[]
["Cell D16 – Enter the investment return rate one could acquire if money was to be invested"]
["      in another known instrument ( ie – Bank GIC’s, Savings Bond, etc.)"]
[]
["Cell H16 – Enter the number of years you want the analyzer to plan over. The maximum is 15 years. One must enter a number between 1 to 15. It is recommended to leave as 15."]
["     "]
["Cell D17 - Enter amount of cash the producer will put into the investment from savings or cash ."]
[]
["Cell F19 - Enter the present Taxable Income of the business"]
["Note: If the producer is a partnership, or a corporation, ensure that you enter the taxable income of the business. This is an important number, as it will influence the tax schedules for the additional investment."]
[]
["Cell E21 – Enter the Business Structure Code. 1 for sole proprietorship, 2 for a partnership or income splitting, 3 for a corporation. This is also an important entry, as it too   influences the tax schedule for the additional investment. "]
[]
["Cell E23 – If you entered a 2 for a partnership in Cell E21, indicate the number of partners or individuals who split the taxable income of the business."]
[]
["Input: Purchase and Loan Information "]
[]
["In this area you have the opportunity to enter three purchases:"]
["Purchase #1, #2, #3 – In this area, enter ( in Cells D29, D36, D43  ) a description of the purchase. Enter ( in Cells D30, D37, D44  )  the dollar amount the producer may spend on each asset purchase. In Cell D31, D38, D45 enter the percent of each  investment that is eligible for as Capital Cost Allowance depreciation on the  income tax of the business. In Cell D32, D39, D46, enter the percent of that  eligible amount that can qualify in the First year ( ie – year of acquisition ) . "]
[]
["In Cell D33, D40, D47 enter the Capital Cost Allowance rate of depreciation per year"]
[]
["Loan Information: The program permits a producer to have up to three loans attributable to the investment. It should be noted, that for the loan calculator to work, the interest rate and term must be a number greater than zero. For a zero interest rate, enter .001."]
[]
["Loan 1, Loan 2, Loan 3 –Enter the dollar amount ( Cell G29, G36, G43 ), the effective interest rate ( Cell G30, G37, G44  ), and the term in years ( Cell G31, G38,  G45 ),  for each loan . Enter  the number of payments per year ( Cell G32,  G39, G46 ). "]
["Enter the number of times the loan is compounded per year ( Cell G33, G40, G47). Mortgages are usually compounded 2 times per year. Other types of loans are usually compounded 12 times per year. "]
[]
["Note: It is not necessary to have 3 loans. The total amount borrowed can be in Loan 1 for the entire investment. "]
[]
["Input Advantages / Disadvantages"]
["This section has 6 sections, 3 in Disadvantage, 3 in Advantages."]
[]
["Disadvantages:"]
[]
["Added Operating Expenses – This section allows for 13 direct operating expenses to be recorded, in lines 5 to 17. The program allows for a description of the expense, an adjustment for inflation ( deflation is minus ), and the annual amount. This factor is an average percent increase/decrease per year, that the producer budgets for over the planning period."]
[]
["This section has an automatic calculation for"]
["Reduced Income "]
["interest lost on the down payment provided from the cash or savings of the producer. It also has blank lines for three (3) other items should there be additional potential for lost income. Enter the description, the a return you could expect, if funds were invested in another option, and the annual amount."]
["Non-Annual Expenses"]
["This section is for the entry of an expense, in a specific year of the planning period, that is not on an annual basis (ie – a major repair in the 10th yr.) Enter the year  (Cell M28 to 31) and the amount (Cell O28 to 31). A description can be entered in (Cell K28 to 31)."]
[]
["Advantages :"]
[]
["Capital Sales / Disposals"]
["This section is for the entry of a sale, in a specific year of the planning period, that is not on an annual basis (i.e. – a sale of used equipment) "]
[]
["Enter the year  (Cell M37 to 40) and the amount (Cell O37 to 40). A description can be entered in (Cell K37 to 40)."]
[]
["Added Annual Income "]
["This section is broken into two (2) parts :"]
[]
["Operating Revenue – Similar to the section on Operating Expense, the program permits description and entry of up to 9 different revenues. Enter the description and the inflation / deflation factor, and the amount."]
[]
["Reduced Costs – Program permits entry of up to 4 costs that would  be reduced, as a result of the investment (ie – rental charges, custom rates). Enter the description and the inflation / deflation factor, and the amount."]
[]
["REPORTS PAGE - CASH BASIS CAPITAL INVESTMENT WORKSHEET"]
["  (CASH FLOW ANALYSIS)"]
[]
["This page requires no input. It is a summary of the information provided on the input page. "]
[]
["The top section, rows 7 to 14 indicate the Basic Information, and Details on the Loans for each purchase category.  "]
[]
["The next section, rows 19 to 30 show the detail on the Principal and Interest Payments for each of the loans."]
[]
["It is now important that the user appreciate the impact of ‘Discounting’ and Future Value of money. "]
[]
["Note that in Column E, rows 19- 21, the actual amount of the total principal borrowed is shown. Then in Column C, rows 23 – 25, the Net Present Value of the Future Payments ( Principal and Interest paid in years 1 to 15 ) , discounted by the Required Rate of Return , that was entered on the Input tab. Another way of looking at this is – You make an investment. The investment requires a series of future payments. However, the investment returns an income, and the income is greater than the required payment, then you discount the actual investment required payment, by the amount of the actual required payment, that came from the profit of making the original investment.  Another approach to understanding the concept is simply – You borrow a dollar. You have to pay it back in one year. The dollar made you 10 cents. The actual amount to be paid back is very close to 90 cents in today’s dollars, as 10 cents came from the investment of the dollar."]
[]
["In columns E to S, the 12 months are `cash flowed’ out. The entries are in Present Dollars, and are not discounted.  The impact of discounting is only considered in the Net Present Value Column."]
[]
["In rows 32 to 81 , the Disadvantages and Advantages as entered on the input, are cash flowed across 15 year period. In column D, the expected annual percent inflation is shown . The entries are adjusted by this amount (can be positive or negative) each year over the planning period."]
[]
["Row 55 is the Total of the Disadvantages, and Row 84 is the Total of the Advantages. The Disadvantages are subtracted from the Advantages, and the Net Gain (or Loss)  is shown in Row 86. The one number that indicates the overall return from the investment is cell C86. This is the Net Gain or Loss in Net Present Value terms. Regardless of the length of the planning period, this number brings the total for the period down to today’s dollars."]
[]
[]
["Rows 89 to 107 evaluate the impact of Taxation and Business Structure "]
["on the cash flow in each year of the planning period. Rows 94 to 101 make the adjustment to the Capital Cost Allowance tables for each of the purchases, and calculates the eligible amount available for depreciation, as an Eligible Capital Cost Allowance Expense for that year. It is important to note that the program is formulated to write off 100 % of livestock purchases, in the first year. It is important to enter livestock as 100% eligible deduction at a rate of 100% in the first year. "]
[]
["To this point Columns ‘C’ to ‘S’ have calculated the Net Gain or Loss in cash dollars"]
["(shown in row 86) and the Additional or Reduced Capital Cost Allowance that can be used by the user to impact on the amount of tax that is payable by the operation (shown in row 103). "]
["It is an important concept of the program, to appreciate the next steps. The program takes the Present Taxable Income (the amount shown in cell C105). This is the Taxable income of the operation before the investment. The program then adds the Net Gain or Loss shown in Row 86, to the Present Taxable Income, and calculates the Tax Payable after the investment, based on the Tax Rates of the Business Structure, and shows the new Tax Payable in line 107. "]
[]
["The program then takes all the information and gives you a yearly summary. Row 109 , "]
["Net cash Position  (Before Tax) (including Principal Payments) which is a repeat of Row 86, Net Gain or Loss. To this number is added the Increase or Decrease in Tax Payable , which is shown in Row 112. The Increase or Decrease in Tax Payable is simply the Tax Payable Before the Investment  (shown in cell C 107) subtracted from the Tax Payable after the investment, for each of the planning years. "]
[]
["Row 114 – Net Cash Position after Taxes and Principal are Paid is then:"]
[]
["Taxable Income Before (Cell C105)"]
["Less: Tax Payable Before (Cell C107)",null,null,"  "]
["Plus: Net Gain or Loss in Cash Position  (Row 109)"]
["Less:   Tax Paid Increase or (Decrease)  (Row 112)"]
[]
["Row 116 – Net Change in Position from Investment is then:"]
[]
["Row 114 – Net Cash Position after Taxes and Principal are Paid"]
["Plus: Taxable Income Before (Cell C105)"]
["Less: Tax Payable Before  (Cell C107)",null,null," "]
[]
["Row 117 – ‘CUMULATIVE’ Position adds the results of the previous years, (commencing in year 2), to the Net Change in Position from Investment row 116 for that year, to show the Cumulative Net Change in Position of the Investment."]
["Rows 114 and 116 are very important lines to the investor, as they indicate at what point they can expect to see a positive return from the investment, and at what point any previous losses are recovered. "]
[]
["Tax Page"]
["This page permits a user to compare the tax implications from the business structure. It shows the same investment, and compares the tax payable before and after for the three different business structures – Sole Proprietorship, Partnership and Corporation."]
[]
["CCA Rate Table  "]
["This page is information as to specific tax rates for various capital investments. It is to assist the user in completing the Input section on Investment, Cumulative Capital Account Percentage, % CCA Eligibility and Rate to Use ."]
[]
["End of worksheet"]

{"sheet":"Input","index":1,"n_rows":62,"n_cols":17,"rows_kept":62,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,"   ADDED COSTS AND REDUCED RETURNS"]
[null,null,null,"Ministry of Agriculture, Food and Rural Affairs",null,null,null,null,null,null,null,null,null,null,null,null,"NOTE:"]
[null,null,null,"AGRICULTURE DEVELOPMENT BRANCH",null,null,null,null,null,"ADDED OPERATING EXPENSES",null,null,"INFLATION FACTOR",null,"  AMOUNT",null,"Entries  Go from"]
[null,null,null,"BUSINESS MANAGEMENT UNIT",null,null,null,null,null,null,null,null,null,null,null,null,"Line 1 to 60"]
[null,null,null,null,null,null,null,null,null,null,"Feed",null,0,"%",160000]
[null,null,null,null,null,null,null,null,null,null,"Health & Breeding",null,2,"%",900]
[null,null,"        CASH BASIS CAPITAL INVESTMENT WORKSHEET",null,null,null,null,null,null,null,"Marketing",null,2,"%",9320]
[null,null,null,null,null,null,null,null,null,null,"Hydro Telephone",null,3,"%",3540]
[null,null,null,null,null,null,null,null,null,null,"Repairs and maintenance",null,3,"%",4260]
[null,"NAME:","Jolene and Joe Farms",null,null,"DATE:",{"$f":"NOW()","v":"2024-11-29T15:38:56.810"},null,null,null,"Labour",null,2,"%",8000]
[null,null,null,null,null,null,null,null,null,null,"Operating interest",null,0.1,"%",1840]
[null,"PROPOSED INVESTMENT:",null,"2000 head hog finishing barn",null,null,null,null,null,null,"Livestock purchases",null,0,"%",140000]
[null,null,null,null,null,null,null,null,null,null,"Taxes & insurance",null,2,"%",2840]
[null,"- BASIC INFORMATION -",null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,"REQUIRED RATE OF RETURN:",null,5,"%","# OF YEARS OF PROJECTION:",null,15,null,null,".",null,0,"%",0]
[null,"DOWN PAYMENT PROVIDED :",null,200000,null," ( MAXIMUM 15 YEARS )",null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,"REDUCED INCOME",null,null,"INFLATION FACTOR",null,"  AMOUNT"]
[null,"PRESENT TAXABLE INCOME:",null,null,null,40000]
[null,null,null,null,null,"Business Structure Codes:",null,null,null,null,"Down Pymnt Interest Lost",null,"YOUR RATE OF RETURN",null,{"$f":"Reports!E49","v":10000}]
[null,"BUSINESS STRUCTURE (enter number code) :",null,null,2,"Sole Proprietorship",1," ",null,null,".",null,0,"%",0]
[null,null,null,null,null,"Partnership",2," ",null,null,".",null,0,"%",0]
[null,"Note: If a Partnership Enter Number of Partners",null,null,2,"Corporation",3," ",null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,"NON-ANNUAL EXPENSES"]
[]
[null,"- CAPITAL PURCHASES -",null,null,null,"- LOAN INFORMATION -",null,null,null,null,"ITEM",null,"YR.( 1-15 )",null,"  AMOUNT"]
[]
[null,"ASSET PURCHASE # 1:",null,null,null,"LOAN # 1 :",null,null,null,null,"Major Repairs",null,10,null,50000]
[null,null," - DESCRIPTION    :","Equipment",null," LOAN REQUIREMENT:",{"$f":"IF(D30-D17<0,0,D30-D17)","v":42000},null,null,null,".",null,0,null,0]
[null,null," -  AMOUNT        :",242000,null," INTEREST RATE   :",5,"%",null,null,".",null,0,null,0]
[null,null," - % C.C.A.ELIGIBLE:  ",100,"%"," TERM ( YEARS )  :",10,null,null,null,".",null,0,null,0]
[null,null," - % C.C.A.YEAR 1 :  ",50,"%"," PAYMENTS / YEAR",12]
[null,null," - C.C.A. RATE %   :  ",20,"%"," COMPOUNDS/YR",12,null,null,null,"REDUCED COSTS AND ADDED RETURNS"]
[]
[null,"ASSET PURCHASE # 2:",null,null,null,"LOAN # 2 :",null,null,null,null,"CAPITAL SALES/DISPOSALS",null,"YR.( 1-15 )",null,"  AMOUNT"]
[null,null," - DESCRIPTION    :","Building",null," LOAN REQUIREMENT:",688000]
[null,null," -  AMOUNT        :",688000,null," INTEREST RATE   :",5,"%",null,null,".",null,0,null,0]
[null,null," - % C.C.A.ELIGIBLE:  ",100,"%"," TERM ( YEARS )  :",20,null,null,null,".",null,0,null,0]
[null,null," - % C.C.A.YEAR 1 :  ",50,"%"," PAYMENTS / YEAR",12,null,null,null,".",null,0,null,0]
[null,null," - C.C.A. RATE %   :  ",10,"%"," COMPOUNDS/YR",12,null,null,null," "]
[null,null,null,null,null,null,null,null,null,"ADDED ANNUAL INCOME"]
[null,"ASSET PURCHASE # 3:",null,null,null,"LOAN # 3 :"]
[null,null," - DESCRIPTION    :",null,null," LOAN REQUIREMENT:",{"$f":"D44","v":0},null,null,null,"OPERATING REVENUE",null,"INFLATION FACTOR",null,"  AMOUNT"]
[null,null," -  AMOUNT        :",null,null," INTEREST RATE   :",5,"%"]
[null,null," - % C.C.A.ELIGIBLE:  ",null,"%"," TERM ( YEARS )  :",7,null,null,null,"ADDED SALES",null,0,"%",360000]
[null,null," - % C.C.A.YEAR 1 :  ",null,"%"," PAYMENTS / YEAR",12,null,null,null,".",null,0,"%",0]
[null,null," - C.C.A. RATE %   :  ",null,"%"," COMPOUNDS/YR",12,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,"REDUCED COSTS",null,"INFLATION FACTOR",null,"  AMOUNT"]
[]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[null,null,null,null,null,null,null,null,null,null,".",null,0,"%",0]
[]
[]
["End of worksheet"]

{"sheet":"Reports","index":2,"n_rows":195,"n_cols":35,"rows_kept":195,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,null,null,null,null,null,null,null,null,null,"Ministry of Agriculture, Food and Rural Affairs"]
[null,null,null,null,null,null,"CASH BASIS CAPITAL INVESTMENT WORKSHEET",null,null,null,null,"AGRICULTURE DEVELOPMENT BRANCH"]
[null,null,null,null,null,null,null,null,null,null,null,"BUSINESS MANAGEMENT UNIT"]
[]
["    - Basic Information -",null,null,"                                    - Loan Information -",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Input!F10","v":"DATE:"},{"$f":"NOW()","v":"2024-11-29T15:38:56.810"}]
[null,null,null,null,"LOAN #1",null,null,null,"LOAN #2",null,null,null,"LOAN #3"]
["Required Rate of Return  (%)",null,{"$f":"Input!D16","v":5},"       Loan Requirement",null,null,{"$f":"IF(Input!G29>0,Input!G29,0.001)","v":42000},"       Loan Requirement",null,null,{"$f":"IF(Input!G36>0,Input!G36,0.001)","v":688000},"       Loan Requirement",null,null,{"$f":"IF(Input!G43>0,Input!G43,0.001)","v":1E-3}]
["Down Payment Provided",null,{"$f":"Input!D17","v":200000},"       Interest Rate",null,null,{"$f":"Input!G30","v":5},"       Interest Rate",null,null,{"$f":"Input!G37","v":5},"       Interest Rate",null,null,{"$f":"Input!G44","v":5}]
["# of Years of Projection",null,{"$f":"Input!H16","v":15},"       Term (Years)",null,null,{"$f":"Input!G31","v":10},"       Term (Years)",null,null,{"$f":"Input!G38","v":20},"       Term (Years)",null,null,{"$f":"Input!G45","v":7}]
["(Maximum 15 Years)",null,null,"       Payments / Year",null,null,{"$f":"Input!G32","v":12},"       Payments / Year",null,null,{"$f":"Input!G39","v":12},"       Payments / Year",null,null,{"$f":"Input!G46","v":12}]
["Total Capital Expense:",null,{"$f":"C9+G8+K8+O8","v":930000.00100000005},"      Compounding Periods / Year",null,null,{"$f":"Input!G33","v":12},"      Compounding Periods / Year",null,null,{"$f":"Input!G40","v":12},"      Compounding Periods / Year",null,null,{"$f":"Input!G47","v":12}]
[null,null,null,"       Loan Payment",null,null,{"$f":"PMT(((1+(G9/(G12*100)))^(G12/G11)-1),G10*G11,-G8)","v":445.4751640041157},"       Loan Payment",null,null,{"$f":"PMT(((1+(K9/(K12*100)))^(K12/K11)-1),K10*K11,-K8)","v":4540.4954858105957},"       Loan Payment",null,null,{"$f":"PMT(((1+(O9/(O12*100)))^(O12/O11)-1),O10*O11,-O8)","v":1.4133909071906999E-5}]
[null,"Only the # of years of Projection specified",null,"      Annual Loan Payments",null,null,{"$f":"G13*G11","v":5345.7019680493886},"      Annual Loan Payments",null,null,{"$f":"K13*K11","v":54485.945829727149},"      Annual Loan Payments",null,null,{"$f":"O13*O11","v":1.6960690886288398E-4}]
[null,"above are included in Net Present "]
[null,"Value Calculation column.","Net",null,"Years>",null,null,"Years"]
[null,null,"Present",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,null,"NPV by projection years selected"]
[null,null,"Value",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1 year","2 year","3 year","4 year","5 year","6 year","7 year","8 year","9 year","10 year","11 year","12 year","13 year","14 year","15 year"]
[null,"DISADVANTAGES"," Outst. Pr. #1>",null,{"$f":"G8","v":42000},{"$f":"IF(+E19-E23>0,+E19-E23,0)","v":38678.87454712233},35187.834012972104,31518.185219512696,27660.790229220493,23606.043590345453,19343.848417995985,14863.59125148676,{"$f":"IF(+L19-L23>0,+L19-L23,0)","v":10154.115625340688},5203.6942881332197,0,0,0,0,0]
[null,null," Outst. Pr. #2>",null,{"$f":"K8","v":688000},667447.29781202937,645843.08037352411,623133.5501686153,599262.15729842079,574169.45866390667,547792.9699442765,520067.01000229386,490922.53732908651,460286.97812115558,428084.04556147871,394233.54985469131,358651.1985433072,321248.3866077381,281931.97582743177]
[null,null," Outst. Pr. #3>",null,{"$f":"O8","v":1E-3},1E-3,1E-3,1E-3,1E-3,1E-3,1E-3,1E-3,1E-3,1E-3,1E-3,1E-3,1E-3,1E-3,1E-3]
[null,"Added Capital Expenses"]
[null,"Principal - Loan # 1",{"$f":"IF($C$10=1,U23,IF($C$10=2,V23,IF($C$10=3,W23,IF($C$10=4,X23,IF($C$10=5,Y23,IF($C$10=6,Z23,IF($C$10=7,AA23,IF($C$10=8,AB23,IF($C$10=9,AC23,IF($C$10=10,AD23,IF($C$10=11,AE23,IF($C$10=12,AF23,IF($C$10=13,AG23,IF($C$10=14,AH23,AI23))))))))))))))","v":31787.734278317897},null,{"$f":"IF(E28>1,+$G$14-E28,0)","v":3321.1254528776713},3491.0405341502242,3669.6487934594074,3857.3949902922027,4054.7466388750408,4262.1951723494667,4480.2571665092255,4709.4756261460725,4950.4213372074682,5203.6942881332279,0,0,0,0,0,null,{"$f":"NPV($C$8*0.01,E23)","v":3162.9766217882584},{"$f":"NPV($C$8*0.01,E23:F23)","v":6329.4532967544483},{"$f":"NPV($C$8*0.01,E23:G23)","v":9499.4338979503518},{"$f":"NPV($C$8*0.01,E23:H23)","v":12672.922302713554},{"$f":"NPV($C$8*0.01,E23:I23)","v":15849.922392672184},{"$f":"NPV($C$8*0.01,E23:J23)","v":19030.438053749662},{"$f":"NPV($C$8*0.01,E23:K23)","v":22214.473176169446},{"$f":"NPV($C$8*0.01,E23:L23)","v":25402.031654459803},{"$f":"NPV($C$8*0.01,E23:M23)","v":28593.117387458566},{"$f":"NPV($C$8*0.01,E23:N23)","v":31787.734278317897},{"$f":"NPV($C$8*0.01,E23:O23)","v":31787.734278317897},{"$f":"NPV($C$8*0.01,E23:P23)","v":31787.734278317897},{"$f":"NPV($C$8*0.01,E23:Q23)","v":31787.734278317897},{"$f":"NPV($C$8*0.01,E23:R23)","v":31787.734278317897},{"$f":"NPV($C$8*0.01,E23:S23)","v":31787.734278317897}]
[null,"Principal - Loan # 2",{"$f":"IF($C$10=1,U24,IF($C$10=2,V24,IF($C$10=3,W24,IF($C$10=4,X24,IF($C$10=5,Y24,IF($C$10=6,Z24,IF($C$10=7,AA24,IF($C$10=8,AB24,IF($C$10=9,AC24,IF($C$10=10,AD24,IF($C$10=11,AE24,IF($C$10=12,AF24,IF($C$10=13,AG24,IF($C$10=14,AH24,AI24))))))))))))))","v":295895.2722736182},null,{"$f":"IF(E29>1,+$K$14-E29,0)","v":20552.702187970623},21604.217438505249,22709.530204908806,23871.392870194482,25092.698634514105,26376.488719630219,27725.959941982619,29144.472673207347,30635.559207930943,32202.932559676894,33850.495706787413,35582.351311384118,37402.811935569094,39316.410780306345,41327.912973724655,null,19574.002083781543,39169.664159523272,58787.010195509713,78426.064186547985,98086.850153997148,117769.39214579755,137473.71423650024,157199.84052729636,176947.79514604688,196717.60224731179,216509.28601237974,236322.87064929778,256158.3803929007,276015.83950484096,295895.2722736182]
[null,"Principal - Loan # 3",0,null,{"$f":"IF(E30>1,+$O$14-E30,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"Added Operating Expenses"]
[null,"Interest - Loan # 1",{"$f":"IF($C$10=1,U28,IF($C$10=2,V28,IF($C$10=3,W28,IF($C$10=4,X28,IF($C$10=5,Y28,IF($C$10=6,Z28,IF($C$10=7,AA28,IF($C$10=8,AB28,IF($C$10=9,AC28,IF($C$10=10,AD28,IF($C$10=11,AE28,IF($C$10=12,AF28,IF($C$10=13,AG28,IF($C$10=14,AH28,AI28))))))))))))))","v":9490.35932938105},null,{"$f":"IF(E$17>$G$10,0,-CUMIPMT(((1+($G$9/($G$12*100)))^($G$12/$G$11)-1),$G$10*$G$11,$G$8,D17*$G$11+1,$G$11*E17,0))","v":2024.5765151717173},1854.6614338991644,1676.0531745899812,1488.3069777571859,1290.9553291743478,1083.5067956999219,865.4448015401631,636.2263419033161,395.28063084192036,142.00767991616067,0,0,0,0,0,null,1928.1681096873497,{"$f":"NPV($C$8*0.01,E28:F28)","v":3610.400702793168},{"$f":"NPV($C$8*0.01,E28:G28)","v":5058.2384521420345},{"$f":"NPV($C$8*0.01,E28:H28)","v":6282.6722859928968},{"$f":"NPV($C$8*0.01,E28:I28)","v":7294.1695661429012},{"$f":"NPV($C$8*0.01,E28:J28)","v":8102.6990194545988},{"$f":"NPV($C$8*0.01,E28:K28)","v":8717.7544821673619},{"$f":"NPV($C$8*0.01,E28:L28)","v":9148.377513527048},{"$f":"NPV($C$8*0.01,E28:M28)","v":9403.1789325759455},{"$f":"NPV($C$8*0.01,E28:N28)","v":9490.35932938105},{"$f":"NPV($C$8*0.01,E28:O28)","v":9490.35932938105},{"$f":"NPV($C$8*0.01,E28:P28)","v":9490.35932938105},{"$f":"NPV($C$8*0.01,E28:Q28)","v":9490.35932938105},{"$f":"NPV($C$8*0.01,E28:R28)","v":9490.35932938105},{"$f":"NPV($C$8*0.01,E28:S28)","v":9490.35932938105}]
[null,"Interest - Loan # 2",269650.21332578151,null,{"$f":"IF(E$17>$K$10,0,-CUMIPMT(((1+($K$9/($K$12*100)))^($K$12/$K$11)-1),$K$10*$K$11,$K$8,D$17*$K$11+1,$K$11*E$17,0))","v":33933.243641756526},32881.728391221899,31776.415624818343,30614.552959532666,29393.247195213044,28109.45711009693,26759.985887744529,25341.473156519802,23850.386621796206,22283.013270050255,20635.450122939736,18903.59451834303,17083.133894158054,15169.535049420803,13158.032856002494,null,32317.374896910977,62142.071850400229,89591.734413681377,114778.40289813605,137808.78119306112,158784.49087971236,177802.31324467791,194954.41976880387,210328.59164045539,224008.42881576385,236073.54912362288,246599.77788949248,255659.32852949679,263320.97454480157,269650.21332578151]
[null,"Interest - Loan # 3",1.6278646421994528E-4,null,{"$f":"IF(E$17>$O$10,0,-CUMIPMT(((1+($O$9/($O$12*100)))^($O$12/$O$11)-1),$O$10*$O$11,$O$8,D$17*$O$11+1,$O$11*E$17,0))","v":4.7220579719031052E-5},4.0959062845253062E-5,3.4377194884594071E-5,2.7458586067460872E-5,2.0186008092541827E-5,1.2541351225933022E-5,4.5055792053739011E-6,0,0,0,0,0,0,0,0,null,4.4971980684791478E-5,8.2123058095451843E-5,1.1181937156880813E-4,1.344096182807941E-4,1.5022588381784465E-4,1.5958443319726354E-4,1.6278646421994528E-4,1.6278646421994528E-4,1.6278646421994528E-4,1.6278646421994528E-4,1.6278646421994528E-4,1.6278646421994528E-4,1.6278646421994528E-4,1.6278646421994528E-4,1.6278646421994528E-4]
[null,null,null,"Inflation"]
[null,{"$f":"Input!K5","v":"Feed"},{"$f":"IF($C$10=1,U32,IF($C$10=2,V32,IF($C$10=3,W32,IF($C$10=4,X32,IF($C$10=5,Y32,IF($C$10=6,Z32,IF($C$10=7,AA32,IF($C$10=8,AB32,IF($C$10=9,AC32,IF($C$10=10,AD32,IF($C$10=11,AE32,IF($C$10=12,AF32,IF($C$10=13,AG32,IF($C$10=14,AH32,AI32))))))))))))))","v":1660745.2861088943},{"$f":"Input!M5","v":0},{"$f":"Input!O5","v":160000},{"$f":"E32*(1+$D32*0.01)","v":160000},160000,160000,160000,160000,160000,160000,160000,160000,160000,160000,160000,160000,160000,null,152380.95238095237,{"$f":"NPV($C$8*0.01,E32:F32)","v":297505.66893424036},{"$f":"NPV($C$8*0.01,E32:G32)","v":435719.68469927652},{"$f":"NPV($C$8*0.01,E32:H32)","v":567352.08066597756},{"$f":"NPV($C$8*0.01,E32:I32)","v":692716.26730093092},{"$f":"NPV($C$8*0.01,E32:J32)","v":812110.73076279135},{"$f":"NPV($C$8*0.01,E32:K32)","v":925819.74358361075},{"$f":"NPV($C$8*0.01,E32:L32)","v":1034114.0415082007},{"$f":"NPV($C$8*0.01,E32:M32)","v":1137251.4681030482},{"$f":"NPV($C$8*0.01,E32:N32)","v":1235477.5886695697},{"$f":"NPV($C$8*0.01,E32:O32)","v":1329026.2749233996},{"$f":"NPV($C$8*0.01,E32:P32)","v":1418120.2618318091},{"$f":"NPV($C$8*0.01,E32:Q32)","v":1502971.6779350562},{"$f":"NPV($C$8*0.01,E32:R32)","v":1583782.5504143392},{"$f":"NPV($C$8*0.01,E32:S32)","v":1660745.2861088943}]
[null,{"$f":"Input!K6","v":"Health & Breeding"},10578.429524604326,{"$f":"Input!M6","v":2},{"$f":"Input!O6","v":900},918,936.36,955.08720000000005,974.18894400000011,993.67272288000015,1013.5461773376002,1033.8171008843522,1054.4934429020393,1075.5833117600801,1097.0949779952816,1119.0368775551872,1141.4176151062909,1164.2459674084168,1187.5308867565852,null,857.14285714285711,1689.7959183673468,2498.6588921282801,3284.4114952103291,4047.714023918606,4789.2079089495028,5509.5162544080877,6209.2443614249996,6888.9802368128567,7549.2950871896319,8190.7437989842128,8813.8654047275213,9419.1835360210189,10007.206863563275,10578.429524604326]
[null,{"$f":"Input!K7","v":"Marketing"},109545.51463256925,{"$f":"Input!M7","v":2},{"$f":"Input!O7","v":9320},9506.4,9696.5280000000002,9890.4585600000009,10088.267731200001,10290.033085824001,10495.833747540482,10705.750422491292,10919.865430941118,11138.262739559941,11361.02799435114,11588.248554238162,11820.013525322925,12056.413795829385,12297.542071745973,null,8876.1904761904752,17498.775510204079,25875.000971817295,34011.905705955855,41916.327447690448,49594.908568232619,57054.101656759303,64300.174942756654,71339.217563439801,78177.144680674857,84819.702451703197,91272.472857845001,97540.87839523991,103630.18663156638,109545.51463256925]
[null,{"$f":"Input!K8","v":"Hydro Telephone"},44354.61307931535,{"$f":"Input!M8","v":3},{"$f":"Input!O8","v":3540},3646.2000000000003,3755.5860000000002,3868.2535800000005,3984.3011874000008,4103.8302230220006,4226.9451297126607,4353.7534836040404,4484.3660881121614,4618.8970707555263,4757.4639828781919,4900.1879023645379,5047.1935394354741,5198.6093456185381,5354.5676259870943,null,3371.4285714285711,6678.6394557823132,9922.8558471007455,13105.277640489303,16227.081875908556,19289.423173510299,22293.434160681529,25240.225890954262,28130.888254936086,30966.490383413493,33748.081042777048,36476.68902291463,39153.32351771625,41778.974498331176,44354.61307931535]
[null,{"$f":"Input!K9","v":"Repairs and maintenance"},53375.890315786259,{"$f":"Input!M9","v":3},{"$f":"Input!O9","v":4260},4387.8,4519.4340000000002,4655.0170200000002,4794.6675306000006,4938.5075565180005,5086.6627832135409,5239.2626667099476,5396.4405467112465,5558.3337631125842,5725.0837760059621,5896.8362892861414,6073.7413779647259,6255.9536193036674,6443.6322278827774,null,4057.1428571428569,8037.0068027210882,11941.06381600259,15770.75783855492,19527.505308296732,23212.695683376794,26827.691956074377,30373.831156911056,33852.424849160365,37264.759613938259,40612.097526053731,43895.676620795566,47116.711351828024,50276.393040364637,53375.890315786259]
[null,{"$f":"Input!K10","v":"Labour"},94030.48466314956,{"$f":"Input!M10","v":2},{"$f":"Input!O10","v":8000},8160,8323.2000000000007,8489.6640000000007,8659.4572800000005,8832.6464255999999,9009.2993541119995,9189.4853411942404,9373.2750480181257,9560.7405489784887,9751.9553599580595,9946.9944671572212,10145.934356500366,10348.853043630374,10555.830104502982,null,7619.0476190476184,15020.408163265305,22210.301263362489,29194.768846314037,35979.680212609826,42570.736968440018,48973.477816960774,55193.283212666654,61235.379882780937,67104.845219463386,72806.611546526343,78345.470264244635,83726.075875742405,88952.94989834023,94030.48466314956]
[null,{"$f":"Input!K11","v":"Operating interest"},19215.492473135764,{"$f":"Input!M11","v":0.1},{"$f":"Input!O11","v":1840},1841.8399999999997,1843.6818399999995,1845.5255218399993,1847.3710473618391,1849.2184184092007,1851.0676368276097,1852.918704464437,1854.7716231689012,1856.62639479207,1858.4830211868618,1860.3415042080485,1862.2018457122563,1864.0640475579683,1865.9281116055261,null,1752.3809523809523,3422.9841269841268,5015.6258201058199,6533.944234215166,7981.4077889994096,9361.3230445603876,10676.842254861855,11930.970568682586,13126.572894525016,14266.380445161465,15352.996976768214,16388.904736899982,17376.470134892264,18317.949147644911,19215.492473135764]
[null,{"$f":"Input!K12","v":"Livestock purchases"},1453152.1253452823,{"$f":"Input!M12","v":0},{"$f":"Input!O12","v":140000},140000,140000,140000,140000,140000,140000,140000,140000,140000,140000,140000,140000,140000,140000,null,133333.33333333331,260317.4603174603,381254.7241118669,496433.07058273035,606126.73388831457,710596.88941744238,810092.27563565935,904849.78631967551,995095.03459016711,1081042.8900858732,1162897.9905579744,1240855.2291028327,1315100.2181931739,1385809.7316125466,1453152.1253452823]
[null,{"$f":"Input!K13","v":"Taxes & insurance"},33380.822055418103,{"$f":"Input!M13","v":2},{"$f":"Input!O13","v":2840},2896.8,2954.7360000000003,3013.8307200000004,3074.1073344000006,3135.5894810880009,3198.301270709761,3262.2672961239564,3327.5126420464358,3394.0628948873646,3461.9441527851118,3531.1830358408142,3601.8066965576304,3673.842830488783,3747.3196870985589,null,2704.7619047619046,5332.2448979591836,7884.6569484936826,10364.142940441483,12772.786475476489,15112.611623796207,17385.584625021078,19593.615540496667,21738.559858387238,23822.220052909506,25846.347099016857,27812.641943806851,29722.756935888559,31578.297213910788,33380.822055418103]
[null,{"$f":"Input!K14","v":"."},0,{"$f":"Input!M14","v":0},{"$f":"Input!O14","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K15","v":"."},0,{"$f":"Input!M15","v":0},{"$f":"Input!O15","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K16","v":"."},0,{"$f":"Input!M16","v":0},{"$f":"Input!O16","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K17","v":"."},0,{"$f":"Input!M17","v":0},{"$f":"Input!O17","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!J24","v":"NON-ANNUAL EXPENSES"},30695.662677037955,"NA",{"$f":"IF(Input!$M$28=1,Input!$O$28,0)+IF(Input!$M$29=1,Input!$O$29,0)+IF(Input!$M$30=1,Input!$O$30,0)+IF(Input!M31=1,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=2,Input!$O$28,0)+IF(Input!$M$29=2,Input!$O$29,0)+IF(Input!$M$30=2,Input!$O$30,0)+IF(Input!$M$31=2,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=3,Input!$O$28,0)+IF(Input!$M$29=3,Input!$O$29,0)+IF(Input!$M$30=3,Input!$O$30,0)+IF(Input!$M$31=3,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=4,Input!$O$28,0)+IF(Input!$M$29=4,Input!$O$29,0)+IF(Input!$M$30=4,Input!$O$30,0)+IF(Input!$M$31=4,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=5,Input!$O$28,0)+IF(Input!$M$29=5,Input!$O$29,0)+IF(Input!$M$30=5,Input!$O$30,0)+IF(Input!$M$31=5,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=6,Input!$O$28,0)+IF(Input!$M$29=6,Input!$O$29,0)+IF(Input!$M$30=6,Input!$O$30,0)+IF(Input!$M$31=6,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=7,Input!$O$28,0)+IF(Input!$M$29=7,Input!$O$29,0)+IF(Input!$M$30=7,Input!$O$30,0)+IF(Input!$M$31=7,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=8,Input!$O$28,0)+IF(Input!$M$29=8,Input!$O$29,0)+IF(Input!$M$30=8,Input!$O$30,0)+IF(Input!$M$31=8,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=9,Input!$O$28,0)+IF(Input!$M$29=9,Input!$O$29,0)+IF(Input!$M$30=9,Input!$O$30,0)+IF(Input!$M$31=9,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=10,Input!$O$28,0)+IF(Input!$M$29=10,Input!$O$29,0)+IF(Input!$M$30=10,Input!$O$30,0)+IF(Input!$M$31=10,Input!$O$31,0)","v":50000},{"$f":"IF(Input!$M$28=11,Input!$O$28,0)+IF(Input!$M$29=11,Input!$O$29,0)+IF(Input!$M$30=11,Input!$O$30,0)+IF(Input!$M$31=11,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=12,Input!$O$28,0)+IF(Input!$M$29=12,Input!$O$29,0)+IF(Input!$M$30=12,Input!$O$30,0)+IF(Input!$M$31=12,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=13,Input!$O$28,0)+IF(Input!$M$29=13,Input!$O$29,0)+IF(Input!$M$30=13,Input!$O$30,0)+IF(Input!$M$31=13,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=14,Input!$O$28,0)+IF(Input!$M$29=14,Input!$O$29,0)+IF(Input!$M$30=14,Input!$O$30,0)+IF(Input!$M$31=14,Input!$O$31,0)","v":0},{"$f":"IF(Input!$M$28=15,Input!$O$28,0)+IF(Input!$M$29=15,Input!$O$29,0)+IF(Input!$M$30=15,Input!$O$30,0)+IF(Input!$M$31=15,Input!$O$31,0)","v":0},null,0,0,0,0,0,0,0,0,0,30695.662677037955,30695.662677037955,30695.662677037955,30695.662677037955,30695.662677037955,30695.662677037955]
["Total Added Expenses:",null,{"$f":"SUM(C23:C45)","v":4115897.9002450779},null,{"$f":"SUM(E23:E45)","v":390531.64784499712},391188.68783873558,391861.17367215373,392549.48442707513,393254.00887292443,393975.14572365908,394713.30390173581,395468.9028132488,396242.37261967652,447034.15452162252,392498.99909488775,393328.77446037729,394178.25478632684,395047.92847956432,395938.29654530663,null,371934.90270952106,726754.57421857817,1065258.989441257,1388210.4217576892,1696335.2277782448,1990325.547409398,2270840.9232463385,2538509.8431286425,2793931.209502581,3068371.4017487927,3297857.4375067297,3516877.6167721897,3725918.7612454793,3925444.8098177733,4115897.9002450788]
[]
[null,"Reduced Income"]
[null,"Down Pynt Interest Lost",{"$f":"IF($C$10=1,U49,IF($C$10=2,V49,IF($C$10=3,W49,IF($C$10=4,X49,IF($C$10=5,Y49,IF($C$10=6,Z49,IF($C$10=7,AA49,IF($C$10=8,AB49,IF($C$10=9,AC49,IF($C$10=10,AD49,IF($C$10=11,AE49,IF($C$10=12,AF49,IF($C$10=13,AG49,IF($C$10=14,AH49,AI49))))))))))))))","v":103796.58038180589}," NA",{"$f":"$C$9*$C$8*0.01","v":10000},10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,null,9523.8095238095229,{"$f":"NPV($C$8*0.01,E49:F49)","v":18594.104308390022},{"$f":"NPV($C$8*0.01,E49:G49)","v":27232.480293704783},{"$f":"NPV($C$8*0.01,E49:H49)","v":35459.505041623597},{"$f":"NPV($C$8*0.01,E49:I49)","v":43294.766706308183},{"$f":"NPV($C$8*0.01,E49:J49)","v":50756.92067267446},{"$f":"NPV($C$8*0.01,E49:K49)","v":57863.733973975672},{"$f":"NPV($C$8*0.01,E49:L49)","v":64632.127594262543},{"$f":"NPV($C$8*0.01,E49:M49)","v":71078.21675644051},{"$f":"NPV($C$8*0.01,E49:N49)","v":77217.349291848106},{"$f":"NPV($C$8*0.01,E49:O49)","v":83064.142182712472},{"$f":"NPV($C$8*0.01,E49:P49)","v":88632.516364488067},{"$f":"NPV($C$8*0.01,E49:Q49)","v":93935.72987094101},{"$f":"NPV($C$8*0.01,E49:R49)","v":98986.409400896198},{"$f":"NPV($C$8*0.01,E49:S49)","v":103796.58038180589}]
[null,{"$f":"Input!K21","v":"."},0,{"$f":"Input!M21","v":0},{"$f":"Input!O21","v":0},{"$f":"E50*(1+$D50*0.01)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K22","v":"."},0,{"$f":"Input!M22","v":0},{"$f":"Input!O22","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K23","v":"."},0,{"$f":"Input!M23","v":0},{"$f":"Input!O23","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Total Reduced Income",null,{"$f":"SUM(C49:C52)","v":103796.58038180589},null,{"$f":"SUM(E49:E52)","v":10000},10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,null,9523.8095238095229,18594.104308390022,27232.480293704783,35459.505041623597,43294.766706308183,50756.92067267446,57863.733973975672,64632.127594262543,71078.21675644051,77217.349291848106,83064.142182712472,88632.516364488067,93935.72987094101,98986.409400896198,103796.58038180589]
[]
["TOTAL DISADVANTAGES",null,{"$f":"SUM(C46,C53)","v":4219694.4806268839},null,{"$f":"SUM(E46,E53)","v":400531.64784499712},401188.68783873558,401861.17367215373,402549.48442707513,403254.00887292443,403975.14572365908,404713.30390173581,405468.9028132488,406242.37261967652,457034.15452162252,402498.99909488775,403328.77446037729,404178.25478632684,405047.92847956432,405938.29654530663,null,381458.71223333059,{"$f":"NPV($C$8*0.01,E55:F55)","v":745348.67852696823},{"$f":"NPV($C$8*0.01,E55:G55)","v":1092491.4697349619},{"$f":"NPV($C$8*0.01,E55:H55)","v":1423669.9267993127},{"$f":"NPV($C$8*0.01,E55:I55)","v":1739629.9944845529},{"$f":"NPV($C$8*0.01,E55:J55)","v":2041082.4680820722},{"$f":"NPV($C$8*0.01,E55:K55)","v":2328704.6572203138},{"$f":"NPV($C$8*0.01,E55:L55)","v":2603141.9707229049},{"$f":"NPV($C$8*0.01,E55:M55)","v":2865009.4262590208},{"$f":"NPV($C$8*0.01,E55:N55)","v":3145588.7510406403},{"$f":"NPV($C$8*0.01,E55:O55)","v":3380921.5796894417},{"$f":"NPV($C$8*0.01,E55:P55)","v":3605510.1331366776},{"$f":"NPV($C$8*0.01,E55:Q55)","v":3819854.4911164204},{"$f":"NPV($C$8*0.01,E55:R55)","v":4024431.2192186695},{"$f":"NPV($C$8*0.01,E55:S55)","v":4219694.4806268848}]
[]
[]
[]
["ADVANTAGES",null,null,null,"Years>",null,null,"Years",null,null,null,null,null,null,null,null,null,null,"PAGE 2"]
["Added Income",null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15]
[" Capital Sales/Disposals"]
[null,{"$f":"Input!K37","v":"."},{"$f":"IF($C$10=1,U62,IF($C$10=2,V62,IF($C$10=3,W62,IF($C$10=4,X62,IF($C$10=5,Y62,IF($C$10=6,Z62,IF($C$10=7,AA62,IF($C$10=8,AB62,IF($C$10=9,AC62,IF($C$10=10,AD62,IF($C$10=11,AE62,IF($C$10=12,AF62,IF($C$10=13,AG62,IF($C$10=14,AH62,AI62))))))))))))))","v":0},"NA",{"$f":"IF(Input!$M$37=1,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=2,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=3,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=4,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=5,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=6,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=7,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=8,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=9,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=10,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=11,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=12,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=13,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=14,Input!$O$37,0)","v":0},{"$f":"IF(Input!$M$37=15,Input!$O$37,0)","v":0},null,0,{"$f":"NPV($C$8*0.01,E62:F62)","v":0},{"$f":"NPV($C$8*0.01,E62:G62)","v":0},{"$f":"NPV($C$8*0.01,E62:H62)","v":0},{"$f":"NPV($C$8*0.01,E62:I62)","v":0},{"$f":"NPV($C$8*0.01,E62:J62)","v":0},{"$f":"NPV($C$8*0.01,E62:K62)","v":0},{"$f":"NPV($C$8*0.01,E62:L62)","v":0},{"$f":"NPV($C$8*0.01,E62:M62)","v":0},{"$f":"NPV($C$8*0.01,E62:N62)","v":0},{"$f":"NPV($C$8*0.01,E62:O62)","v":0},{"$f":"NPV($C$8*0.01,E62:P62)","v":0},{"$f":"NPV($C$8*0.01,E62:Q62)","v":0},{"$f":"NPV($C$8*0.01,E62:R62)","v":0},{"$f":"NPV($C$8*0.01,E62:S62)","v":0}]
[null,{"$f":"Input!K38","v":"."},0,"NA",{"$f":"IF(Input!$M$38=1,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=2,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=3,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=4,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=5,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=6,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=7,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=8,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=9,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=10,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=11,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=12,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=13,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=14,Input!$O$38,0)","v":0},{"$f":"IF(Input!$M$38=15,Input!$O$38,0)","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K39","v":"."},0,"NA",{"$f":"IF(Input!$M$39=1,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=2,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=3,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=4,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=5,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=6,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=7,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=8,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=9,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=10,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=11,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=12,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=13,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=14,Input!$O$39,0)","v":0},{"$f":"IF(Input!$M$39=15,Input!$O$39,0)","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[" Operating Revenue",null,null,"Inflation"]
[null,{"$f":"Input!K45","v":"ADDED SALES"},{"$f":"IF($C$10=1,U67,IF($C$10=2,V67,IF($C$10=3,W67,IF($C$10=4,X67,IF($C$10=5,Y67,IF($C$10=6,Z67,IF($C$10=7,AA67,IF($C$10=8,AB67,IF($C$10=9,AC67,IF($C$10=10,AD67,IF($C$10=11,AE67,IF($C$10=12,AF67,IF($C$10=13,AG67,IF($C$10=14,AH67,AI67))))))))))))))","v":3736676.8937450126},{"$f":"Input!M45","v":0},{"$f":"Input!O45","v":360000},{"$f":"E67*(1+$D67*0.01)","v":360000},360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,null,342857.14285714284,{"$f":"NPV($C$8*0.01,E67:F67)","v":669387.75510204083},{"$f":"NPV($C$8*0.01,E67:G67)","v":980369.29057337204},{"$f":"NPV($C$8*0.01,E67:H67)","v":1276542.1814984495},{"$f":"NPV($C$8*0.01,E67:I67)","v":1558611.6014270948},{"$f":"NPV($C$8*0.01,E67:J67)","v":1827249.1442162807},{"$f":"NPV($C$8*0.01,E67:K67)","v":2083094.4230631241},{"$f":"NPV($C$8*0.01,E67:L67)","v":2326756.5933934515},{"$f":"NPV($C$8*0.01,E67:M67)","v":2558815.8032318586},{"$f":"NPV($C$8*0.01,E67:N67)","v":2779824.5745065319},{"$f":"NPV($C$8*0.01,E67:O67)","v":2990309.1185776494},{"$f":"NPV($C$8*0.01,E67:P67)","v":3190770.5891215708},{"$f":"NPV($C$8*0.01,E67:Q67)","v":3381686.2753538769},{"$f":"NPV($C$8*0.01,E67:R67)","v":3563510.7384322635},{"$f":"NPV($C$8*0.01,E67:S67)","v":3736676.8937450126}]
[null,{"$f":"Input!K46","v":"."},0,{"$f":"Input!M46","v":0},{"$f":"Input!O46","v":0},{"$f":"E68*(1+$D68*0.01)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K47","v":"."},0,{"$f":"Input!M47","v":0},{"$f":"Input!O47","v":0},{"$f":"E69*(1+$D69*0.01)","v":0},{"$f":"F69*(1+$D69*0.01)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K48","v":"."},0,{"$f":"Input!M48","v":0},{"$f":"Input!O48","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K49","v":"."},0,{"$f":"Input!M49","v":0},{"$f":"Input!O49","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K50","v":"."},0,{"$f":"Input!M50","v":0},{"$f":"Input!O50","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K51","v":"."},0,{"$f":"Input!M51","v":0},{"$f":"Input!O51","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K52","v":"."},0,{"$f":"Input!M52","v":0},{"$f":"Input!O52","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K53","v":"."},0,{"$f":"Input!M53","v":0},{"$f":"Input!O53","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Total Added Income:",null,{"$f":"SUM(C62:C75)","v":3736676.8937450126},null,{"$f":"SUM(E67:E74,E62:E64)","v":360000},{"$f":"SUM(F67:F74,F62:F64)","v":360000},360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,null,342857.14285714284,669387.75510204083,980369.29057337204,1276542.1814984495,1558611.6014270948,1827249.1442162807,2083094.4230631241,2326756.5933934515,2558815.8032318586,2779824.5745065319,2990309.1185776494,3190770.5891215708,3381686.2753538769,3563510.7384322635,3736676.8937450126]
[" Reduced Costs"]
[null,{"$f":"Input!K56","v":"."},{"$f":"IF($C$10=1,U78,IF($C$10=2,V78,IF($C$10=3,W78,IF($C$10=4,X78,IF($C$10=5,Y78,IF($C$10=6,Z78,IF($C$10=7,AA78,IF($C$10=8,AB78,IF($C$10=9,AC78,IF($C$10=10,AD78,IF($C$10=11,AE78,IF($C$10=12,AF78,IF($C$10=13,AG78,IF($C$10=14,AH78,AI78))))))))))))))","v":0},{"$f":"Input!M56","v":0},{"$f":"Input!O56","v":0},{"$f":"E78*(1+$D78*0.01)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,{"$f":"NPV($C$8*0.01,E78:F78)","v":0},{"$f":"NPV($C$8*0.01,E78:G78)","v":0},{"$f":"NPV($C$8*0.01,E78:H78)","v":0},{"$f":"NPV($C$8*0.01,E78:I78)","v":0},{"$f":"NPV($C$8*0.01,E78:J78)","v":0},{"$f":"NPV($C$8*0.01,E78:K78)","v":0},{"$f":"NPV($C$8*0.01,E78:L78)","v":0},{"$f":"NPV($C$8*0.01,E78:M78)","v":0},{"$f":"NPV($C$8*0.01,E78:N78)","v":0},{"$f":"NPV($C$8*0.01,E78:O78)","v":0},{"$f":"NPV($C$8*0.01,E78:P78)","v":0},{"$f":"NPV($C$8*0.01,E78:Q78)","v":0},{"$f":"NPV($C$8*0.01,E78:R78)","v":0},{"$f":"NPV($C$8*0.01,E78:S78)","v":0}]
[null,{"$f":"Input!K57","v":"."},0,{"$f":"Input!M57","v":0},{"$f":"Input!O57","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K58","v":"."},0,{"$f":"Input!M58","v":0},{"$f":"Input!O58","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!K59","v":"."},0,{"$f":"Input!M59","v":0},{"$f":"Input!O59","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[" Total Reduced Costs",null,{"$f":"SUM(C78:C81)","v":0},null,{"$f":"SUM(E78:E81)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["TOTAL ADVANTAGES:",null,{"$f":"SUM(C76,C82)","v":3736676.8937450126},null,{"$f":"SUM(E76,E82)","v":360000},360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,null,{"$f":"NPV($C$8*0.01,E84)","v":342857.14285714284},{"$f":"NPV($C$8*0.01,E84:F84)","v":669387.75510204083},{"$f":"NPV($C$8*0.01,E84:G84)","v":980369.29057337204},{"$f":"NPV($C$8*0.01,E84:H84)","v":1276542.1814984495},{"$f":"NPV($C$8*0.01,E84:I84)","v":1558611.6014270948},{"$f":"NPV($C$8*0.01,E84:J84)","v":1827249.1442162807},{"$f":"NPV($C$8*0.01,E84:K84)","v":2083094.4230631241},{"$f":"NPV($C$8*0.01,E84:L84)","v":2326756.5933934515},{"$f":"NPV($C$8*0.01,E84:M84)","v":2558815.8032318586},{"$f":"NPV($C$8*0.01,E84:N84)","v":2779824.5745065319},{"$f":"NPV($C$8*0.01,E84:O84)","v":2990309.1185776494},{"$f":"NPV($C$8*0.01,E84:P84)","v":3190770.5891215708},{"$f":"NPV($C$8*0.01,E84:Q84)","v":3381686.2753538769},{"$f":"NPV($C$8*0.01,E84:R84)","v":3563510.7384322635},{"$f":"NPV($C$8*0.01,E84:S84)","v":3736676.8937450126}]
[]
["NET GAIN (OR LOSS) ",null,{"$f":"C84-C55","v":-483017.58688187134},null,{"$f":"E84-E55","v":-40531.647844997118},-41188.687838735583,-41861.173672153731,-42549.484427075135,-43254.008872924431,-43975.14572365908,-44713.30390173581,-45468.902813248802,-46242.37261967652,-97034.15452162252,-42498.999094887753,-43328.774460377288,-44178.254786326841,-45047.928479564318,-45938.296545306628,null,-38601.569376187726,{"$f":"NPV($C$8*0.01,E86:F86)","v":-75960.923424927489},{"$f":"NPV($C$8*0.01,E86:G86)","v":-112122.17916158981},{"$f":"NPV($C$8*0.01,E86:H86)","v":-147127.74530086317},{"$f":"NPV($C$8*0.01,E86:I86)","v":-181018.39305745836},{"$f":"NPV($C$8*0.01,E86:J86)","v":-213833.3238657921},{"$f":"NPV($C$8*0.01,E86:K86)","v":-245610.23415719005},{"$f":"NPV($C$8*0.01,E86:L86)","v":-276385.37732945377},{"$f":"NPV($C$8*0.01,E86:M86)","v":-306193.62302716298},{"$f":"NPV($C$8*0.01,E86:N86)","v":-365764.17653410905},{"$f":"NPV($C$8*0.01,E86:O86)","v":-390612.46111179318},{"$f":"NPV($C$8*0.01,E86:P86)","v":-414739.54401510744},{"$f":"NPV($C$8*0.01,E86:Q86)","v":-438168.21576254425},{"$f":"NPV($C$8*0.01,E86:R86)","v":-460920.48078640626},{"$f":"NPV($C$8*0.01,E86:S86)","v":-483017.58688187215}]
[]
[]
["    - Income Tax Considerations -"]
[]
["Combined Federal & Ontario Tax Brackets and Tax Rates Including Surtaxes - 2016"]
[null,"(The corporate tax calculations do not function for corportations with over $10 million in Taxable Capital ) "]
[null,"Capital Cost Allowance Tables",null,"Rate %","|Asset Cost |UCC>"]
[null,"Asset Purchase 1  ",null,{"$f":"Input!D33","v":20},{"$f":"Input!D30*Input!D31/100","v":242000},{"$f":"IF(E$105>0,E94-E95,IF(E94-E95+(E95/(E$95+E$98+E$101)*(-E$105))<=+E94,E94-E95+(E95/(E$95+E$98+E$101)*(-E$105)),E94))","v":228230.70390683279},{"$f":"IF(F$105>0,F94-F95,IF(F94-F95+(F95/(F$95+F$98+F$101)*(-F$105))<=+F94,F94-F95+(F95/(F$95+F$98+F$101)*(-F$105)),F94))","v":214471.97101399468},200727.10459655241,187001.71717139508,173304.26196264592,159646.68426724279,146045.2243916514,132521.41409337512,119103.32282115812,119103.32282115812,105505.18556476767,92186.459088177056,79203.890639796242,66628.841172403365]
[null,{"$f":"Input!D29","v":"Equipment"},null,"C.C.A.",{"$f":"E94*($D$94/100)*(Input!D32/100)","v":24200},{"$f":"F94*$D$94*0.01","v":45646.140781366557},42894.39420279894,40145.420919310483,37400.343434279021,34660.852392529181,31929.33685344856,29209.044878330278,26504.282818675023,23820.664564231625,23820.664564231625,21101.037112953534,18437.291817635411,15840.778127959249,13325.768234480673]
[]
[null,"Asset Purchase 2",null,{"$f":"Input!D40","v":10},{"$f":"Input!D37*Input!D38/100","v":688000},{"$f":"IF(E$105>0,E97-E98,IF(E97-E98+(E98/(E$95+E$98+E$101)*(-E$105))<=+E97,E97-E98+(E98/(E$95+E$98+E$101)*(-E$105)),E97))","v":668427.11629731604},648279.27905623429,627506.14014746214,606052.22413920786,583856.24294749228,560850.28247457487,536958.8291434102,512097.59395558189,486172.07730233698,486172.07730233698,458418.71794682776,429483.86757241149,399241.87887155003,367548.44603820093]
[null,{"$f":"Input!D36","v":"Building"},null,"C.C.A.",{"$f":"E97*($D$97/100)*(Input!D39/100)","v":34400},{"$f":"F97*$D$97*0.01","v":66842.711629731595},64827.92790562343,62750.614014746214,60605.22241392079,58385.624294749228,56085.028247457485,53695.882914341018,51209.759395558191,48617.207730233698,48617.207730233698,45841.871794682782,42948.386757241155,39924.187887155007,36754.844603820093]
[]
[null,"Asset Purchase 3",null,{"$f":"Input!D47","v":0},{"$f":"Input!D44*Input!D45/100","v":0},{"$f":"IF(E$105>0,E100-E101,IF(E100-E101+(E101/(E$95+E$98+E$101)*(-E$105))<=+E100,E100-E101+(E101/(E$95+E$98+E$101)*(-E$105)),E100))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"Input!D43","v":0},null,"C.C.A.",{"$f":"E100*($D$100/100)*(Input!D46/100)","v":0},{"$f":"F100*$D$100*0.01","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"Total C.C.A. Expense",null,null,{"$f":"E95+E98+E101","v":58600},112488.85241109815,107722.32210842238,102896.03493405669,98005.565848199811,93046.476687278409,88014.365100906041,82904.927792671297,77714.04221423321,72437.872294465327,72437.872294465327,66942.908907636316,61385.678574876569,55764.96601511426,50080.612838300767]
[]
[null,"Taxable Income:  Before",{"$f":"Input!F19","v":40000},"After:",{"$f":"$C$105+SUM(E82,E67:E75)-(E55-(SUM(E23:E25,E49))+E103)","v":-25257.820204148826},{"$f":"$C$105+SUM(F82,F67:F75)-(F55-(SUM(F23:F25,F49))+F103)","v":-78582.282277178252},-73204.316782207927,-67716.731500645168,-62112.129447735089,-56382.938518957817,-50521.451894149999,-44519.882306566695,-38370.434288771299,-82065.399968277721,-31086.375682565675,-24689.332056629471,-18161.121425634308,-11496.483714372269,-4690.9964098827331]
[]
[null,"Tax payable:     Before",{"$f":"IF(Input!$E$21=3,Tax!C$23, IF(Input!$E$21=2, Tax!C$16,Tax!C$9))","v":3566.6890000000012}," After:",{"$f":"IF(Input!$E$21=3,Tax!E$23, IF(Input!$E$21=2, Tax!E$16,Tax!E$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!F$23, IF(Input!$E$21=2, Tax!F$16,Tax!F$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!G$23, IF(Input!$E$21=2, Tax!G$16,Tax!G$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!H$23, IF(Input!$E$21=2, Tax!H$16,Tax!H$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!I$23, IF(Input!$E$21=2, Tax!I$16,Tax!I$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!J$23, IF(Input!$E$21=2, Tax!J$16,Tax!J$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!K$23, IF(Input!$E$21=2, Tax!K$16,Tax!K$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!L$23, IF(Input!$E$21=2, Tax!L$16,Tax!L$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!M$23, IF(Input!$E$21=2, Tax!M$16,Tax!M$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!N$23, IF(Input!$E$21=2, Tax!N$16,Tax!N$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!O$23, IF(Input!$E$21=2, Tax!O$16,Tax!O$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!P$23, IF(Input!$E$21=2, Tax!P$16,Tax!P$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!Q$23, IF(Input!$E$21=2, Tax!Q$16,Tax!Q$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!R$23, IF(Input!$E$21=2, Tax!R$16,Tax!R$9))","v":0},{"$f":"IF(Input!$E$21=3,Tax!S$23, IF(Input!$E$21=2, Tax!S$16,Tax!S$9))","v":0}]
[]
[null,"NET CASH POSITION ","(BEFORE TAX)",null,{"$f":"(E76+E82)-(SUM(E23:E45)+E53)","v":-40531.647844997118},-41188.687838735583,-41861.173672153731,-42549.484427075135,-43254.008872924431,-43975.14572365908,-44713.30390173581,-45468.902813248802,-46242.37261967652,-97034.15452162252,-42498.999094887753,-43328.774460377288,-44178.254786326841,-45047.928479564318,-45938.296545306628]
[null,"(INCLUDING PRINCIPAL PAYMENTS)"]
[]
[null,"TAX PAID - INCREASE OR (DECREASE)",null,null,{"$f":"E107-$C$107","v":-3566.6890000000012},-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012,-3566.6890000000012]
[]
[null,"NET CASH POSITION AFTER TAXES",null,null,{"$f":"E105-E107+E103-(SUM(E23:E25))","v":9468.3521550028818},8811.3121612644281,8138.8263278462364,7450.5155729248363,6745.9911270755765,6024.8542763409059,5286.6960982641976,4531.0971867511835,3757.6273803235017,-47034.154521622513,7501.0009051122397,6671.2255396227265,5821.7452136731663,4952.0715204356457,4061.7034546933792]
[null,"   & PRINCIPAL ARE PAID"]
[null,"NET CHANGE IN POSITION ",null,null,{"$f":"E109-E112","v":-36964.95884499712},{"$f":"F109-F112","v":-37621.998838735584},-38294.484672153732,-38982.795427075136,-39687.319872924432,-40408.456723659081,-41146.614901735811,-41902.213813248803,-42675.683619676522,-93467.465521622522,-38932.310094887755,-39762.08546037729,-40611.565786326842,-41481.239479564319,-42371.60754530663]
[null,"from INVESTMENT","CUMULATIVE Position",null,null,{"$f":"E116+F116","v":-74586.957683732704},{"$f":"F117+G116","v":-112881.44235588644},{"$f":"G117+H116","v":-151864.23778296157},-191551.55765588599,-231960.01437954506,-273106.62928128085,-315008.84309452964,-357684.52671420615,-451151.99223582866,-490084.3023307164,-529846.38779109367,-570457.95357742056,-611939.19305698492,-654310.80060229159]
[null,"Note: Liability for the interpretation of these results, rests with the user."]
[]
[null,"End of worksheet"]
[]
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[]
[null,"               CASH BASIS CAPITAL INVESTMENT WORKSHEET"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"NAME:",null,{"$f":"Input!C10","v":"Jolene and Joe Farms"}]
[]
[null,"INVESTMENT:",null,{"$f":"Input!D12","v":"2000 head hog finishing barn"}]
[]
[]
[]
[]
[]
[]
[null,{"$f":"NOW()","v":"2024-11-29T15:38:56.810"}]
[]
[]
[]
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{"sheet":"Tax","index":3,"n_rows":70,"n_cols":26,"rows_kept":70,"cut":false,"hidden":false,"merged":[]}
["Combined Federal & Ontario Tax Brackets and Tax Rates Including Surtaxes - 2016"]
[null,null,null,null,null,null,"Ministry of Agriculture, Food and Rural Affairs"]
[null,null,null,null,null,null,"AGRICULTURE DEVELOPMENT BRANCH"]
[null,null,null,null,null,null,"BUSINESS MANAGEMENT UNIT"]
["Sole Proprietorship",null,null,null,"Years>"]
[null,null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15]
[null,"Taxable Income:  Before",{"$f":"Input!F19","v":40000},"After:",{"$f":"Reports!E105","v":-25257.820204148826},{"$f":"Reports!F105","v":-78582.282277178252},{"$f":"Reports!G105","v":-73204.316782207927},{"$f":"Reports!H105","v":-67716.731500645168},{"$f":"Reports!I105","v":-62112.129447735089},{"$f":"Reports!J105","v":-56382.938518957817},{"$f":"Reports!K105","v":-50521.451894149999},{"$f":"Reports!L105","v":-44519.882306566695},{"$f":"Reports!M105","v":-38370.434288771299},{"$f":"Reports!N105","v":-82065.399968277721},{"$f":"Reports!O105","v":-31086.375682565675},{"$f":"Reports!P105","v":-24689.332056629471},{"$f":"Reports!Q105","v":-18161.121425634308},{"$f":"Reports!R105","v":-11496.483714372269},{"$f":"Reports!S105","v":-4690.9964098827331}]
[]
[null,"Tax payable:        Before",{"$f":"IF(C7<0.01,0,IF(C7<0.01,0,IF(C7>$K$59,$I$59+($B$60*(C7-$K$59)),IF(C7>$K$58,$I$58+($B$59*(C7-$K$58)),IF(C7>$K$57,$I$57+($B$58*(C7-$K$57)),IF(C7>$K$56, $I$56+($B$57*(C7-$K$56)),IF(C7>$K$55,$I$55+($B$56*(C7-$K$55)),IF(C7>$K$54,$I$54+($B$55*(C7-$K$54)),IF(C7>$K$53,$I$53+($B$54*(C7-$K$53)),IF(C7>$K$52,$I$52+($B$53*(C7-$K$52)),IF(C7>$K$51,$I$51+($B$52*(C7-$K$51)),IF(C7>$K$50,$I$50+($B$51*(C7-$K$50)),$B$50*C7)))))))))))-MIN(C7*$A$35,$B$63)-MIN(C7*$A$29,$B$65))","v":5793.3445000000011}," After:",{"$f":"IF(E7<0.01,0,IF(E7<0.01,0,IF(E7>$K$59,$I$59+($B$60*(E7-$K$59)),IF(E7>$K$58,$I$58+($B$59*(E7-$K$58)),IF(E7>$K$57,$I$57+($B$58*(E7-$K$57)),IF(E7>$K$56, $I$56+($B$57*(E7-$K$56)),IF(E7>$K$55,$I$55+($B$56*(E7-$K$55)),IF(E7>$K$54,$I$54+($B$55*(E7-$K$54)),IF(E7>$K$53,$I$53+($B$54*(E7-$K$53)),IF(E7>$K$52,$I$52+($B$53*(E7-$K$52)),IF(E7>$K$51,$I$51+($B$52*(E7-$K$51)),IF(E7>$K$50,$I$50+($B$51*(E7-$K$50)),$B$50*E7)))))))))))-MIN(E7*$A$35,$B$63)-MIN(E7*$A$29,$B$65))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["Partnership"]
[]
[null,"Taxable Income:  Before",{"$f":"Input!F19","v":40000},"After:",{"$f":"E7","v":-25257.820204148826},{"$f":"F7","v":-78582.282277178252},-73204.316782207927,-67716.731500645168,-62112.129447735089,-56382.938518957817,-50521.451894149999,-44519.882306566695,-38370.434288771299,-82065.399968277721,-31086.375682565675,-24689.332056629471,-18161.121425634308,-11496.483714372269,-4690.9964098827331]
[null,"Partners Income:  Before",{"$f":"IF(Input!$E$23>0,Input!$F$19/Input!$E$23,Input!$F$19)","v":20000},"After:",{"$f":"IF(Input!$E$23>0,E$7/Input!$E$23,E$7)","v":-12628.910102074413},{"$f":"IF(Input!$E$23>0,F$7/Input!$E$23,F$7)","v":-39291.141138589126},{"$f":"IF(Input!$E$23>0,G$7/Input!$E$23,G$7)","v":-36602.158391103963},{"$f":"IF(Input!$E$23>0,H$7/Input!$E$23,H$7)","v":-33858.365750322584},{"$f":"IF(Input!$E$23>0,I$7/Input!$E$23,I$7)","v":-31056.064723867545},{"$f":"IF(Input!$E$23>0,J$7/Input!$E$23,J$7)","v":-28191.469259478908},{"$f":"IF(Input!$E$23>0,K$7/Input!$E$23,K$7)","v":-25260.725947075},{"$f":"IF(Input!$E$23>0,L$7/Input!$E$23,L$7)","v":-22259.941153283347},{"$f":"IF(Input!$E$23>0,M$7/Input!$E$23,M$7)","v":-19185.21714438565},{"$f":"IF(Input!$E$23>0,N$7/Input!$E$23,N$7)","v":-41032.699984138861},{"$f":"IF(Input!$E$23>0,O$7/Input!$E$23,O$7)","v":-15543.187841282837},{"$f":"IF(Input!$E$23>0,P$7/Input!$E$23,P$7)","v":-12344.666028314736},{"$f":"IF(Input!$E$23>0,Q$7/Input!$E$23,Q$7)","v":-9080.5607128171541},{"$f":"IF(Input!$E$23>0,R$7/Input!$E$23,R$7)","v":-5748.2418571861344},{"$f":"IF(Input!$E$23>0,S$7/Input!$E$23,S$7)","v":-2345.4982049413666}]
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$I$56+($B$57*(N15-$K$56)),IF(N15>$K$55,$I$55+($B$56*(N15-$K$55)),IF(N15>$K$54,$I$54+($B$55*(N15-$K$54)),IF(N15>$K$53,$I$53+($B$54*(N15-$K$53)),IF(N15>$K$52,$I$52+($B$53*(N15-$K$52)),IF(N15>$K$51,$I$51+($B$52*(N15-$K$51)),IF(N15>$K$50,$I$50+($B$51*(N15-$K$50)),$B$50*N15)))))))))))-MIN(N15*$A$35,$B$63)-MIN(N15*$A$29,$B$65),N9)*Input!$E$23)","v":0},{"$f":"IF(O15<0.01,0,IF(Input!$E$23>0,IF(O15<0.01,0,IF(O15>$K$59,$I$59+($B$60*(O15-$K$59)),IF(O15>$K$58,$I$58+($B$59*(O15-$K$58)),IF(O15>$K$57,$I$57+($B$58*(O15-$K$57)),IF(O15>$K$56, 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$I$56+($B$57*(R15-$K$56)),IF(R15>$K$55,$I$55+($B$56*(R15-$K$55)),IF(R15>$K$54,$I$54+($B$55*(R15-$K$54)),IF(R15>$K$53,$I$53+($B$54*(R15-$K$53)),IF(R15>$K$52,$I$52+($B$53*(R15-$K$52)),IF(R15>$K$51,$I$51+($B$52*(R15-$K$51)),IF(R15>$K$50,$I$50+($B$51*(R15-$K$50)),$B$50*R15)))))))))))-MIN(R15*$A$35,$B$63)-MIN(R15*$A$29,$B$65),R9)*Input!$E$23)","v":0},{"$f":"IF(S15<0.01,0,IF(Input!$E$23>0,IF(S15<0.01,0,IF(S15>$K$59,$I$59+($B$60*(S15-$K$59)),IF(S15>$K$58,$I$58+($B$59*(S15-$K$58)),IF(S15>$K$57,$I$57+($B$58*(S15-$K$57)),IF(S15>$K$56, $I$56+($B$57*(S15-$K$56)),IF(S15>$K$55,$I$55+($B$56*(S15-$K$55)),IF(S15>$K$54,$I$54+($B$55*(S15-$K$54)),IF(S15>$K$53,$I$53+($B$54*(S15-$K$53)),IF(S15>$K$52,$I$52+($B$53*(S15-$K$52)),IF(S15>$K$51,$I$51+($B$52*(S15-$K$51)),IF(S15>$K$50,$I$50+($B$51*(S15-$K$50)),$B$50*S15)))))))))))-MIN(S15*$A$35,$B$63)-MIN(S15*$A$29,$B$65),S9)*Input!$E$23)","v":0}]
[null,"Individual Tax Payable:Before",{"$f":"IF(Input!$E$23>0,C16/Input!$E$23,C9)","v":1783.3445000000006},null,{"$f":"IF(Input!$E$23>0,E16/Input!$E$23,E9)","v":0},{"$f":"IF(Input!$E$23>0,F16/Input!$E$23,F9)","v":0},{"$f":"IF(Input!$E$23>0,G16/Input!$E$23,G9)","v":0},{"$f":"IF(Input!$E$23>0,H16/Input!$E$23,H9)","v":0},{"$f":"IF(Input!$E$23>0,I16/Input!$E$23,I9)","v":0},{"$f":"IF(Input!$E$23>0,J16/Input!$E$23,J9)","v":0},{"$f":"IF(Input!$E$23>0,K16/Input!$E$23,K9)","v":0},{"$f":"IF(Input!$E$23>0,L16/Input!$E$23,L9)","v":0},{"$f":"IF(Input!$E$23>0,M16/Input!$E$23,M9)","v":0},{"$f":"IF(Input!$E$23>0,N16/Input!$E$23,N9)","v":0},{"$f":"IF(Input!$E$23>0,O16/Input!$E$23,O9)","v":0},{"$f":"IF(Input!$E$23>0,P16/Input!$E$23,P9)","v":0},{"$f":"IF(Input!$E$23>0,Q16/Input!$E$23,Q9)","v":0},{"$f":"IF(Input!$E$23>0,R16/Input!$E$23,R9)","v":0},{"$f":"IF(Input!$E$23>0,S16/Input!$E$23,S9)","v":0}]
[]
["Corporations ( Based on Fed - Prov. Combined Rates for Canadian Controlled Corporations with less than $10 million taxable capital)"]
[]
[null,"Taxable Income:  Before",{"$f":"Input!F19","v":40000},"After:",{"$f":"E7","v":-25257.820204148826},{"$f":"F14","v":-78582.282277178252},-73204.316782207927,-67716.731500645168,-62112.129447735089,-56382.938518957817,-50521.451894149999,-44519.882306566695,-38370.434288771299,-82065.399968277721,-31086.375682565675,-24689.332056629471,-18161.121425634308,-11496.483714372269,-4690.9964098827331]
[]
[null,"Total Tax payable: Before",{"$f":"IF(C21<0.01,0,IF(C21<$W$28,C21*$U$28+C21*$U$33,$W$28*$U$28+$W$28*$U$33+(C21-$W$28)*$V$28+(C21-$W$28)*$V$33))","v":6000}," After:",{"$f":"IF(E21<0.01,0,IF(E21<$W$28,E21*$U$28+E21*$U$33,$W$28*$U$28+$W$28*$U$33+(E21-$W$28)*$V$28+(E21-$W$28)*$V$33))","v":0},{"$f":"IF(F21<0.01,0,IF(F21<$W$28,F21*$U$28+F21*$U$33,$W$28*$U$28+$W$28*$U$33+(F21-$W$28)*$V$28+(F21-$W$28)*$V$33))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["Tax Notes:","2016 Tax Rates"]
["Sole Proprietorship:",null,null,null,null,null,null,"Partnership",null,null,null,null,null,"Corporations:",null,null,null,null,null,null,"under $500,000","over $500,000","Taxable income limit",650000]
["Federal",null,null,null,null,null,null,null,null,null,null,null,null,"  Federal Tax:",null,"The rates used apply to Canadian controlled",null,null,null,null,0.105,0.15,500000,null,{"$f":"W28*U28","v":52500},{"$f":"W28*U33","v":22500}]
[0.15,"$0 to  $45,282",null,null,null,null,null,"Program takes Taxaxble Income, then divides by active",null,null,null,null,null,"private corporations, which are eligible for the federal small business ",null,null,null,null,null,null,null,null,null,150000,{"$f":"X29*V28","v":22500},{"$f":"X29*V33","v":17250}]
[0.20499999999999999,"on the next $45,281 of taxable income (on the portion of taxable income over $45,282 up to $90,563), +",null,null,null,null,null,"number of partners, and uses sole proprietor tax calculations.",null,null,null,null,null,"deduction ( ie- =< $10 million taxable capital, granting $500,000 ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Y28:Z29)","v":114750}]
[0.26," on the next $49,825 of taxable income (on the portion of taxable income over $90,563 up to $140,388), +",null,null,null,null,null,"The summation of the individual partners tax payable is the ",null,null,null,null,null,"taxable income eligible for the 10.5.% rate)."]
[0.28999999999999998," on the next $59,612 of taxable income (on the portion of taxable income over $140,388 up to $200,000), +",null,null,null,null,null,"tax due and payable by the partnership.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"C21","v":40000}]
[0.33," of taxable income over $200,000.",null,null,null,null,null,null,null,null,null,null,null,"   Provincial Tax:",null,"The small business income tax rate is 4.5%",null,null,null,null,4.4999999999999998E-2,0.115,null,{"$f":"X32*U33","v":1800},"ON"]
["Provincial",null,null,null,null,null,null,null,null,null,null,null,null,"for the first $500,000 in taxable income of Canadian controlled",null,null,null,null,null,null,null,null,null,{"$f":"X32*U28","v":4200},"Fed"]
[5.0500000000000003E-2,"5.05% on the first $41,536 of taxable income, +",null,null,null,null,null,null,null,null,null,null,null,"private corporations.",null,null,null,null,null,null,null,null,null,{"$f":"SUM(X33:X34)","v":6000}]
[9.1499999999999998E-2,"9.15% on the next $41,539, +"]
[0.1116,"11.16% on the next $66,925, +"]
[0.1216,"12.16% on the next $70,000, +"]
[0.13159999999999999,"13.16 % on the amount over $220,000"]
[]
["Provincial Surtax"]
[0.2,"tax above $4484"]
[0.36,"tax above $5739"]
[]
["Combined Federal & Ontario Tax Brackets and Tax Rates Including Surtaxes - 2016"]
[]
["Tax owing calculations",null,"Income upper limit of range","2016 Taxable Income","2016 Marginal Tax Rates"]
["Total tax owing by increment","Tax rate",null,"Increment",null,null,null,null,"Cumulative tax owing"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E7","v":-25257.820204148826}]
[{"$f":"B50*C50","v":8327.9680000000008},0.20050000000000001,41536,null,"first $41,536",null,null,null,{"$f":"A50","v":8327.9680000000008},"up to",{"$f":"C50","v":41536},null,{"$f":"I50","v":8327.9680000000008}]
[{"$f":"B51*D51","v":904.65899999999999},0.24149999999999999,45282,{"$f":"C51-C50","v":3746},"over $41,536 up to $45,282",null,null,null,{"$f":"SUM(A50:A51)","v":9232.6270000000004},"up to",{"$f":"C51","v":45282},null,{"$f":"A51","v":904.65899999999999}]
[{"$f":"B52*D52","v":8261.3794999999991},0.29649999999999999,73145,27863,"over $45,282 up to $73,145",null,null,null,{"$f":"SUM(A50:A52)","v":17494.0065},"up to",73145,null,{"$f":"A52","v":8261.3794999999991}]
[3125.9640000000004,0.31480000000000002,83075,9930,"over $73,145 up to $83,075",null,null,null,{"$f":"SUM(A50:A53)","v":20619.970499999999},"up to",83075,null,{"$f":"A53","v":3125.9640000000004}]
[1050.9288999999999,0.33889999999999998,86176,3101,"over $83,075 up to $86,176",null,null,null,{"$f":"SUM(A50:A54)","v":21670.899399999998},"up to",86176,null,{"$f":"A54","v":1050.9288999999999}]
[1663.1116999999999,0.37909999999999999,90563,4387,"over $86,176 up to $90,563",null,null,null,{"$f":"SUM(A50:A55)","v":23334.0111},"up to",90563,null,{"$f":"A55","v":1663.1116999999999}]
[21629.032499999998,0.43409999999999999,140388,49825,"over $90,563 up to $140,388",null,null,null,{"$f":"SUM(A50:A56)","v":44963.043599999997},"up to",140388,null,21629.032499999998]
[4460.9292000000005,0.46410000000000001,150000,9612,"over $140,388 up to $150,000",null,null,null,{"$f":"SUM(A50:A57)","v":49423.972799999996},"up to",150000,null,4460.9292000000005]
[23985,0.47970000000000002,200000,50000,"over $150,000 up to $200,000",null,null,null,{"$f":"SUM(A50:A58)","v":73408.972799999989},"up to",200000,null,{"$f":"(M49-K57)*B58","v":-84071.176351930189}]
[10394.000000000002,0.51970000000000005,220000,20000,"over $200,000 up to $220,000",null,null,null,{"$f":"SUM(A50:A59)","v":83802.972799999989},"up to",220000,null,{"$f":"SUM(M50:M58)-B63-B65","v":-36873.859051930194}]
[null,0.5353,"no limit",null,"over $220,000"]
[]
["Ontario basic personal amount","Tax payable reduction"]
[10011,{"$f":"A63*A35","v":505.55550000000005}]
["Federal basic personal amount"]
[11474,{"$f":"A65*A29","v":1721.1}]
[]
[]
[]
[]
["End of worksheet"]

{"sheet":"CCA Rate Table","index":6,"n_rows":79,"n_cols":5,"rows_kept":79,"cut":false,"hidden":false,"merged":[]}
["Capital Cost Allowance (CCA) rates"]
["In this list, you will find the more common depreciable properties a farming business may use. The CCA rates appear at the end"]
["of the list. For information on the CCA rates for Class 13, Class 14, Class 34, Class 43.1, and Part XVII of the Income Tax Act,"]
["call 1-800-959-5525."]
[]
["Depreciable property","Class No.",null,"Depreciable property","Class No."]
["Aircraft – Acquired before May 26, 1976 ",16,null,"Hay balers and stookers"]
["Aircraft – Acquired after May 25, 1976 ",9,null,"Drawn ",8]
["Bee equipment ",8,null,"Self-propelled",10]
["Boats and component parts ",7,null,"Hay loaders ",8]
["Breakwater",null,null,"Ice machines ",8]
["Cement or stone ",3,null,"Incubators ",8]
["Wood ",6,null,"Irrigation equipment – Overhead ",8]
["Brooders ",8,null,"Irrigation ponds ",6]
["Buildings and component parts",null,null,"Leasehold interest ",13]
["Wood, galvanized, or portable ",6,null,"Manure spreaders ",8]
["Other:",null,null,"Milking machines ",8]
["Acquired after 1978 and before 1988* ",3,null,"Mixers ",8]
["Acquired after 1987 ",1,null,"Mowers ",8]
["Fruit and vegetable storage (after Feb. 19, 1973) ",8,null,"Nets ",8]
["Casing, cribwork for water wells",8,null,"Office equipment including photocopiers, fax machines ",8]
["Chain-saws ",10,null,"Outboard motors ",10]
["Cleaners – grain or seed ",8,null,"Passenger vehicles","10 or 10.1"]
["Combines",null,null,"Piping – Permanent ",2]
["Drawn ",8,null,"Planters – All types ",8]
["Self-propelled ",10,null,"Ploughs ",8]
["Coolers – Milk ",8,null,"Pumps ",8]
["Cream separators ",8,null,"Rakes ",8]
["Cultivators ",8,null,"Roads or other surface areas – Paved or concrete ",17]
["Dams",null,null,"Silo fillers ",8]
["Cement, stone, wood, or earth ",1,null,"Silos ",8]
["Diggers – All types ",8,null,"Sleighs",10]
["Discs ",8,null,"Sprayers",8]
["Docks ",3,null,"Stable cleaners ",8]
["Drills – All types ",8,null,"Stalk cutters ",8]
["Dugouts, dikes, and lagoons ",6,null,"Swathers"]
["Electric-generating equipment – portable ",8,null,"Drawn ",8]
["Electric motors ",8,null,"Self-propelled ",10]
["Electronic office equipment and data network infrastructure equipment ","8, 45, 46, 50, 52",null,"Threshers ",8]
["Elevators ",8,null,"Tillers – All types ",8]
["Engines – Stationary ",8,null,"Tools"]
["Fences – All types ",6,null,"Less than $500 ",12]
["Forage harvesters",null,null,"$500 and more",8]
["Drawn ",8,null,"Tractors ",10]
["Self-propelled ",10,null,"Trailers ",10]
["Graders – Fruit or vegetable ",8,null,"Trucks ",10]
["Grain-drying equipment ",8,null,"Trucks (freight) ",16]
["Grain loaders ",8,null,"Wagons ",10]
["Grain separators ",8,null,"Water towers ",6]
["Grain-storage building",null,null,"Weeders ",8]
["Wood, galvanized steel ",6,null,"Welding equipment ",8]
["Other",1,null,"Well equipment",8]
["Greenhouses (all except as noted below) ",6,null,"Wharves"]
["Greenhouses of rigid frames covered with replaceable flexible plastic ",8,null,"Cement, steel, or stone ",3]
["Grinder ",8,null,"Wood ",6]
["Harness",10,null,"Wind chargers",8]
["Harrows",8,null,"Wind-energy conversion equipment"]
[null,null,null,"acquired before February 22, 1994 ",34]
[null,null,null,"acquired after February 21, 1994 ",43.1]
[]
["* You may add to or alter a Class 3 building after 1987. In this case, there is a limit on the amount you can include in"]
["Class 3. The most you can include in Class 3 is the lower of $500,000 or 25% of the building’s cost on December 31, 1987."]
["In Class 1, include any costs you incur that are over this limit."]
[]
["Class","Rate",null,"Class","Rate"]
["Class 1 ",0.04,null,"Class 10.1 ",0.3]
["Class 2 ",0.06,null,"Class 12 ",1]
["Class 3 ",0.05,null,"Class 16 ",0.4]
["Class 6 ",0.1,null,"Class 17 ",0.08]
["Class 7 ",0.15,null,"Class 45 ",0.45]
["Class 8 ",0.2,null,"Class 46 ",0.3]
["Class 9 ",0.25,null,"Class 50 ",0.55000000000000004]
["Class 10",0.3,null,"Class 52 ",1]
[]
["Note: "]
["   Quota is not subject to the 50 % first year regulations. The rules permit 75% of the investment to be depreciated "]
["    at a rate of 7% per year, from year one forward."]
[]
["End of worksheet"]