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[DOC File]Transaction, Operating, & Accounting (Translation) Exposures
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The reports should include: a balance sheet and a statement of income and expenses for each department (operating, project); a consolidated balance sheet and consolidated income and expense report which show all departments combined; a budget-to-actual report for all accounts included in the annual operating budget; a list of deferred and receivable funds, and a cash flow projection. In ...
non deferrable operating expenses examples

[DOCX File]Sample PSAB Notes to Financial Statements
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(i.e. agency theory, NPV of hedging is zero, and FX losses appear on the I/S while hedging are buried in operating and interest expenses) Transaction Exposure. Transaction Exposure – measures changes in the value of outstanding financial obligations incurred prior to a change in exchange rates. Transaction exposure can arise from the following activities: Purchasing or selling foreign goods ...
what is included in operating expense

Operating Expense Example | Top 4 Examples of Operating Expense
Operating expenses are reported by function, program, and object. Whenever possible, expenditures are determined by actual identification. Additional costs pertaining to specific instructional programs, such as special and aboriginal education, are allocated to these programs. All other costs are allocated to related programs. Actual salaries of personnel assigned to two or more functions or ...
list of operating expenses

[DOC File]STANDARD OPERATING PROCEDURES
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Other expenses are those that are directly attributable to the project. The estimates reflect organization’s name estimate of the volume of communications, reproduction, and other project support costs that this effort will require over the life of the project. All estimates are based on organization’s name actual experience with costs for similar projects. Costs are escalated at xxx% for ...
types of operating expenses

[DOCX File]Appendix D - Sample Budget and Justification
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The organization has a liquidity policy to maintain current financial assets less current liabilities at a minimum of 30 days operating expenses. The organization has a policy to target a year-end balance of reserves of unrestricted, undesignated net assets to meet 15 to 30 days of expected expenditures. To achieve these targets, the entity forecasts its future cash flows and monitors its ...
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[DOC File]Chapter 1
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Other: expenses not covered in any of the previous budget categories. FEDERAL REQUEST. Item: Rate; Cost (1) Rent* $15/sq.ft x 700 sq. feet. $10,500 (2) Telephone. $100/mo. x 12 mo. $1,200 (3) Client Incentives. $10/client follow up x 278 clients . $2,780 (4) Brochures.89/brochure X 1500 brochures. $1,335 . TOTAL. $15,815. JUSTIFICATION: Break down costs into cost/unit (e.g. cost/square foot ...
other operating expense

[DOCX File]NFP Illustrative Liquidity Disclosure Examples
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Expenses for travel and related expenses must meet two sets of tests in order to be reimbursable. First, there is the requirement that the expenses be incurred for matters affecting the Village Schools, and they be ordinary and necessary. Secondly, there is the requirement that travel and expenses not be reimbursed unless adequately substantiated.
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[DOC File]Accounting Policies and Procedures Manual
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Which of the following is not an example of operating expenses? a. Property taxes. b. Maintenance fees. c. Income taxes. d. All of the above are examples of operating expenses. 2. A property has a potential gross rent of $1,500,000; operating expenses of $765,750; a vacancy allowance of $45,000, and other income of $9,000. What is its effective gross income? a. $1,455,000. b. $1,464,000. c ...
non operating expenses list

[DOC File]Sample Budget Notes and Guidance
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• Variable selling and administrative expenses are $0.50 per unit sold. • Fixed selling and administrative expenses are $70,000 per month and include $10,000 in depreciation. Additional data: 1. A line of credit is available at a local bank that allows the company to borrow up to $75,000. a. All borrowing occurs at the beginning of the month, and all repayments occur at the end of the ...
non deferrable operating expenses examples

Operating expenses examples