04 Typel Type2 Type3 Type4 Beginning gross PPE [B/S] Capital expenditure (ICF] Cost of PP&E sold or retired (affects Gain on sale on I/S] Ending gross PP&E [B/S] Typel Type2 Type3 Type4 Q5 Beginning accumulated depreciation (B/S] Depreciation expense [1/S] Accumulated depreciation of PP&E sold or retired (affects Gain on sale on I/S] Ending accumulated depreciation (B/S] Type1 Type2 Type3 Type4 Type5 Q6 Beginning net PP&E [B/S] Capex (ICF] Depreciation expense [1/S] NBV of PP&E sold or retired (affects gain on sale on I/S] Ending net PP&E [B/S] Type 1 Type 2 Type 3 Type 4 Type 5 Type 6 234.00 319.00 527.00 452.00 446.00 492.00 241.00 82.00 111.00 45.00 100.00 7.00 741.00 268.00 246.00 156.00 1066.00 213.00 713.00 424.00 275.00 19.00 253.00 396.00 677.00 539.00 404.00 655.00 389.00 642.00 42.00 470.00 271.00 419.00 24.00 345.00 446.00 680.00 175.00 110.00 51.00 35.00 341.00 58.00 455.00 953.00 12.00 190.00 100.00 2.00 781.00 34.00 Full versions Q1 Beginning gross receivables (B/S1 Sales revenue (I/S] Write-offs [A component of bad debt expense] Cash collected (OCF] Ending gross receivables (B/S1 Q2 Beginning allowance (B/S] Bad debt expense [I/S] Write-offs (OCF1 Ending allowance [B/S] Q3 Beginning net receivables (B/S] Sales revenue (I/S1 Bad debt expense [I/S] Cash collected (CFS] Ending net receivables (B/S] 04 Beginning gross PPE [B/S] Capital expenditure (ICF] Cost of PP&E sold or retired (affects Gain on sale on I/S] Ending gross PP&E (B/S) Q5 Beginning accumulated depreciation (B/S] Depreciation expense [I/S] Acc. Depr. of PP&E sold or retired affects Gain on sale on I/S1 Ending accumulated depreciation (B/S] Q6 Beginning net PP&E (B/S) Capex (ICF) Depreciation expense [I/S] NBV of PP&E sold or retired (affects gain on sale on I/S] Ending net PP&E (B/S1 Q7 Beginning_net_PP&E [B/S). Net capex = Capex - Proceeds from sale Capex (ICF Proceeds from sale (ICF1. Net expense = Depreciation - Gain (loss) on sale Depreciation expense [1/S] Gain (loss) on sale (I/Sl: Gain_is_positive, loss is negative Ending net PP&E (B/S] 451.00 180.00 583.00 158.00 104.00 296.00 95.00 97.00 194.00 582.00 26.00 309.00 209.00 706.00 509.00 30.00 523.00 95.00 326.00 237.00 795.00 76.00 380.00 501.00 597.00 424.00 3.00 604.00 729.00 503.00 140.00 366.00 118.00 242.00 503.00 54.00 619.00 332.00 27.00 44.00 462.00 119.00 701.00 233.00 _338.00 587.00 579.00 - 12.00 670.00 178.00 438.00 672.00 390.00 _285.00_163.00 156.00 - 111.00 462.00 -107.00 4.00 313.00 32.00 725.00 89.00 1100_ _19.00 _-5.00_ --10.00 - 15.00 105.00 117.00 227.00 283.00 220.00 Type1 Type2 Type3 Type4 Type5 Q7 Beginning net PP&E [B/S] Capex (ICF] Proceeds from sale (ICF) Depreciation expense [1/S] Gain (loss) on sale [1/S): Gain is positive, loss is negative Ending net PP&E [B/S] 04 Typel Type2 Type3 Type4 Beginning gross PPE [B/S] Capital expenditure (ICF] Cost of PP&E sold or retired (affects Gain on sale on I/S] Ending gross PP&E [B/S] Typel Type2 Type3 Type4 Q5 Beginning accumulated depreciation (B/S] Depreciation expense [1/S] Accumulated depreciation of PP&E sold or retired (affects Gain on sale on I/S] Ending accumulated depreciation (B/S] Type1 Type2 Type3 Type4 Type5 Q6 Beginning net PP&E [B/S] Capex (ICF] Depreciation expense [1/S] NBV of PP&E sold or retired (affects gain on sale on I/S] Ending net PP&E [B/S] Type 1 Type 2 Type 3 Type 4 Type 5 Type 6 234.00 319.00 527.00 452.00 446.00 492.00 241.00 82.00 111.00 45.00 100.00 7.00 741.00 268.00 246.00 156.00 1066.00 213.00 713.00 424.00 275.00 19.00 253.00 396.00 677.00 539.00 404.00 655.00 389.00 642.00 42.00 470.00 271.00 419.00 24.00 345.00 446.00 680.00 175.00 110.00 51.00 35.00 341.00 58.00 455.00 953.00 12.00 190.00 100.00 2.00 781.00 34.00 Full versions Q1 Beginning gross receivables (B/S1 Sales revenue (I/S] Write-offs [A component of bad debt expense] Cash collected (OCF] Ending gross receivables (B/S1 Q2 Beginning allowance (B/S] Bad debt expense [I/S] Write-offs (OCF1 Ending allowance [B/S] Q3 Beginning net receivables (B/S] Sales revenue (I/S1 Bad debt expense [I/S] Cash collected (CFS] Ending net receivables (B/S] 04 Beginning gross PPE [B/S] Capital expenditure (ICF] Cost of PP&E sold or retired (affects Gain on sale on I/S] Ending gross PP&E (B/S) Q5 Beginning accumulated depreciation (B/S] Depreciation expense [I/S] Acc. Depr. of PP&E sold or retired affects Gain on sale on I/S1 Ending accumulated depreciation (B/S] Q6 Beginning net PP&E (B/S) Capex (ICF) Depreciation expense [I/S] NBV of PP&E sold or retired (affects gain on sale on I/S] Ending net PP&E (B/S1 Q7 Beginning_net_PP&E [B/S). Net capex = Capex - Proceeds from sale Capex (ICF Proceeds from sale (ICF1. Net expense = Depreciation - Gain (loss) on sale Depreciation expense [1/S] Gain (loss) on sale (I/Sl: Gain_is_positive, loss is negative Ending net PP&E (B/S] 451.00 180.00 583.00 158.00 104.00 296.00 95.00 97.00 194.00 582.00 26.00 309.00 209.00 706.00 509.00 30.00 523.00 95.00 326.00 237.00 795.00 76.00 380.00 501.00 597.00 424.00 3.00 604.00 729.00 503.00 140.00 366.00 118.00 242.00 503.00 54.00 619.00 332.00 27.00 44.00 462.00 119.00 701.00 233.00 _338.00 587.00 579.00 - 12.00 670.00 178.00 438.00 672.00 390.00 _285.00_163.00 156.00 - 111.00 462.00 -107.00 4.00 313.00 32.00 725.00 89.00 1100_ _19.00 _-5.00_ --10.00 - 15.00 105.00 117.00 227.00 283.00 220.00 Type1 Type2 Type3 Type4 Type5 Q7 Beginning net PP&E [B/S] Capex (ICF] Proceeds from sale (ICF) Depreciation expense [1/S] Gain (loss) on sale [1/S): Gain is positive, loss is negative Ending net PP&E [B/S]