ABC Company

For Period Ending December $31,2023$

Income Statement by Type of Cost

$($Revenue$)/$Expenses

$40102001$ Gross Sales $-$ Domestic $-$ Group Eliminated

$40103001$ Gross $5$ales$-$Domestic$-$Third Party

$40103101$ Gross Sales$-$Domestic$-$Third Farty$-$Othar

$40203001$ Deductions$/$Discounts $-$Domestic$-$Third Party

$45102029$ Dividends Earned from greater that $50\%$ inwestment in Can Corp

$50121001$ RMX Chemicals$-$admixtures

S$0199001$ Other Raw Materials

$50199006$ inbound Freight Agregates and Sand

S$0199121$ Other Raw Materials $-$ Job Cost Enternal

$50302001$ Gasoline

$50699001$ Other Production and Distrilution Material

$50690022$ Protactive Equipmen

$50690005$ Natural Gas $($Non Kila$)$

$50699006$ Water

$50690013$ Othar Construction Erpenses

$51603003$ Club Davs

$51609004$ Travel Other Exponses

$51609005$ Travel Moals

$51609007$ Travel Entertainment

$51609009$ Bonus accruals

$51699001$ Othar Personnel Cosis

$51701008$ ROUA $-$ Flight of Use Assets Third Party Changes

$51703001$ IT Consulting

$52207002$ Corp Social Responsibility $-$Charitable

$52210001$ Fines$/$Fenalties

$53503303$ Finandial Eupense$-$Non cash effect

$53801001$ Depreciation

$53802001$ Depletion of Raw Maberial Reserves

$53803001$ Right of Use Assets $-$ Ordinary Depreciation $-$ Lease

$55001001$ Wages and $5$ alaries

$53503003$ Finandial Site Restoration Frovision

$53505051$ interest Expense on leased Liabilities$-$TP Carih

$54501001$ Current Federal income Tanation

$54601001$ Delerred Federal lincome Taxation

P & L fosult

Selected Balance Sheet information

Fixed Assets:

Opening NBV

$(175,000\mathrm{.}00)$

$(1,000,000\mathrm{.}00)$

$(5\mathrm{.}20,000\mathrm{.}000)$

$250,000\mathrm{.}00$

$[5,500\mathrm{.}00]$

$67,000\mathrm{.}00$

$132\mathrm{.}00$

$110,000\mathrm{.}00$

$6,500\mathrm{.}0075,000\mathrm{.}00$

$25,000\mathrm{.}00$

$15,000\mathrm{.}00$

$30,000\mathrm{.}00$

$50,000\mathrm{.}00$

$20,000\mathrm{.}0017,000\mathrm{.}00$

$17,000\mathrm{.}0078,000\mathrm{.}00$

$36,000\mathrm{.}00$

$12,000\mathrm{.}00$

$5,000\mathrm{.}007,900\mathrm{.}00$

$7,500\mathrm{.}00$

$4,368\mathrm{.}00$

$10,000\mathrm{.}00$

$3,800\mathrm{.}00$

$2,000\mathrm{.}00$

$60,000\mathrm{.}005,000\mathrm{.}00$

$48,000\mathrm{.}00$

$300,000\mathrm{.}00$

$36,000\mathrm{.}00$

$21,000\mathrm{.}00$

$[14,000\mathrm{.}00],\left[\begin{array}{cc}3& 500\mathrm{.}00\end{array}\right]$

$1,200,000\mathrm{.}00$

$1,500,000\mathrm{.}00$

$450,000\mathrm{.}00$

$615,000\mathrm{.}00$

$200,000\mathrm{.}00$

Opening UCC

Closing UCC

CCA In the war

$305,500\mathrm{.}00$

$z50,000\mathrm{.}00$

$275,000\mathrm{.}00$

$200,000\mathrm{.}00$

$75,000\mathrm{.}00$

Opening NBV

Closing NBV

Bight of like liohiing

Opening NBV

Closing NBV

Lease Payments including interest component

Otherinformatian

$($a$)$ Bonuses are paid in March of the following war

$($b$)$ Assume company statustory tax rate is $25\%$ for $2023$

$($c$.)$ CRA audit adjustment was accopted by the company for the following items:

Fate in effect in this tax year was $26\%$

Meak and Entortainment

Golf Dues

Restructuring reserve

These adjustments resulted in an increase to taxable income

Fixed Assets additions for accounting and tax in the war were $$365,000$ with no disposals

Lease Payments incleding interest component.