Full versions Type 1 Type 2 Type 3 Type 4 Type 5 Type 6 Q1 Beginning gross receivables [B/S] 234.00 319.00 527.00 452.00 Sales revenue [I/S] 446.00 492.00 241.00 1066.00 Write-offs [A component of bad debt expense] 82.00 111.00 45.00 213.00 Cash collected [OCF] 100.00 7.00 741.00 713.00 Ending gross receivables [B/S] 268.00 246.00 156.00 424.00 Q2 Beginning allowance [B/S] 275.00 19.00 253.00 Bad debt expense [I/S] 396.00 677.00 539.00 Write-offs [OCF] 404.00 655.00 389.00 Ending allowance [B/S] 642.00 42.00 470.00 Q3 Beginning net receivables [B/S] 271.00 419.00 24.00 345.00 Sales revenue [I/S] 446.00 680.00 175.00 100.00 Bad debt expense [I/S] 110.00 51.00 35.00 2.00 Cash collected [CFS] 341.00 58.00 455.00 781.00 Ending net receivables [B/S] 953.00 12.00 190.00 34.00 Q4 Beginning gross PPE [B/S] 451.00 180.00 95.00 Capital expenditure [ICF] 583.00 158.00 97.00 Cost of PP&E sold or retired [affects the gain on sale on I/S] 104.00 194.00 582.00 Ending gross PP&E [B/S] 296.00 26.00 309.00 Q5 Beginning accumulated depreciation [B/S] 209.00 30.00 523.00 Depreciation expense [I/S] 706.00 95.00 326.00 Acc. Depr. of PP&E sold or retired [affects the gain on sale on I/S] 509.00 237.00 795.00 Ending accumulated depreciation [B/S] 76.00 380.00 501.00 Q6 Beginning net PP&E [B/S] 597.00 424.00 3.00 604.00 Capex [ICF] 729.00 503.00 140.00 462.00 Depreciation expense [I/S] 366.00 118.00 242.00 119.00 NBV of PP&E sold or retired [affects the gain on sale on I/S] 503.00 54.00 619.00 701.00 Ending net PP&E [B/S] 332.00 27.00 44.00 233.00 Q7 Beginning net PP&E [B/S] 338.00 587.00 579.00 12.00 670.00 Net capex = Capex - Proceeds from sale Capex [ICF] 178.00 438.00 672.00 390.00 111.00 Proceeds from sale [ICF] 285.00 163.00 156.00 462.00 107.00 Net expense = Depreciation - the gain (loss) on sale Depreciation expense [I/S] 4.00 313.00 32.00 725.00 89.00 Gain (loss) on sale [I/S]: Gain is positive, loss is negative 11.00 19.00 -5.00 -10.00 15.00 Ending net PP&E [B/S] 105.00 117.00 227.00 283.00 220.00Q1 Type1 Type2 Type3 Type4 Type5 Beginning gross receivables [B/S] Sales revenue [1/S] Write-offs [A component of bad debt expense] Cash collected [OCF] Ending gross receivables [B/S] Q2 Type1 Type2 Type3 Type4 Beginning allowance [B/S] Bad debt expense [ /S] Write-offs [OCF] Ending allowance [B/S]Q3 Type1 Type2 Type3 Type4 Type5 Beginning net receivables [B/S] Sales revenue [I/S] Bad debt expense [ /S] Cash collected [CFS] Ending net receivables [B/S] 04 Type1 Type2 Type3 Type4 Beginning gross PPE [B/S] Capital expenditure [ICF] Cost of PP&E sold or retired [affects Gain on sale on 1/S] Ending gross PP&E [B/S] Q5 Type1 Type2 Type3 Type4 Beginning accumulated depreciation [B/S] Depreciation expense [I/S] Accumulated depreciation of PP&E sold or retired [affects Gain on sale on I/S] Ending accumulated depreciation [B/S]06 Type] Type2 Type3 Type4 Type5 Beginning net PP&E [B/S] Capex [ICF] Depreciation expense [l/S] NBV of PP&E sold or retired [affects gain on sale on US] |:I Ending net PP&E [B/S] I:I Q7 Type1 Type2 Type3 Type4 Type5 Type6 Beginning net PP&E [B/S] Capex [ICF] Proceeds from sale [ICF] Depreciation expense [l/S] Gain (loss) on sale [l/S]: Gain is positive, loss is negative Ending net PP&E [B/S]