{"text_format":"3","workbook":"xlsx","n_sheets":9,"sheets":["Cover Page","Net Worth Test","Instructions Net Worth","Cash Flow Test","Future Cash","Instructions Cash Flow","Debt Capacity Test","Penalty or Contribution Payment","Cushion"],"read":"whole","date_system":"1900"}

{"sheet":"Cover Page","index":0,"n_rows":1,"n_cols":1,"rows_kept":1,"merged":[[0,0,24,12]]}
["INDIPAY +                                                                                                                                                                                             FINANCIAL ANALYSIS SPREADSHEETS                                                                                                                                      \n                                                                                                                                                                                                                  U.S. Environmental Protection Agency\nOffice of Enforcement and Compliance\nOffice of Site Remediation Enforcement and Office of Civil Enforcement\n\nMay 2021\n"]

{"sheet":"Net Worth Test","index":1,"n_rows":89,"n_cols":6,"rows_kept":89,"merged":[[0,0,0,5],[1,0,1,3],[2,0,2,5],[3,0,4,2],[5,1,5,2],[14,1,14,2],[15,1,15,2],[27,1,27,2],[28,1,28,2],[47,1,47,2],[48,1,48,2],[54,1,54,2],[55,0,55,2],[56,0,56,5],[57,0,58,2],[59,1,59,2],[64,1,64,2],[65,1,65,2],[75,1,75,2],[76,1,76,2],[82,1,82,2],[83,0,83,2],[84,4,84,5]]}
["NET WORTH TEST (WORKSHEET)"]
["[Individual's Name]",{"$nulls":3},"[Prepared by:]","[Date]"]
[]
["ASSETS (end of the year)",null,null,"Actual ($)","Adjustments in Market Value ($)","Final Amount ($)"]
[{"$nulls":3},"(Primary and Secondary Sources)","(Tertiary/Third Sources)","(Cumulative of Column D and Column E)"]
[1,"CASH & CASH EQUIVALENTS:                "]
[null,null,"Cash On Hand",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D7+E7","v":{"v":0,"d":"$0.00"}}]
[null,null,"Checking Account",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D8+E8","v":{"v":0,"d":"$0.00"}}]
[null,null,"Saving Accounts",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Money Market Funds",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Life Insurance cash value",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other (e.g., CDs)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other (e.g., commercial paper)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other (e.g., coin collection)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[2,"Total Cash & Cash Equivalents",null,{"$f":"SUM(D7:D14)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(E7:E14)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(F7:F14)","v":{"v":0,"d":"$0.00"}}]
[3,"PERSONAL USE ASSETS:"]
[null,null,"Personal residence",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D17+E17","v":{"v":0,"d":"$0.00"}}]
[null,null,"Home use assets (e.g. household goods)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D18+E18","v":{"v":0,"d":"$0.00"}}]
[null,null,"Auto",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Recreational vehicle/boat",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other vehicles (e.g., motorcycle)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Home furnishings",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Appliances and furniture",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Collectibles (e.g., art, antiques)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Jewelry ",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Furs",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other personal use assets (airplane)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[4,"Total Personal Use Assets",null,{"$f":"SUM(D17:D27)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(E17:E27)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(F17:F27)","v":{"v":0,"d":"$0.00"}}]
[5,"INVESTMENT ASSETS (Market Value)"]
[null,null,"Stocks",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D30+E30","v":{"v":0,"d":"$0.00"}}]
[null,null,"Bonds",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Mutual Funds",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Trust",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Annuity (accumulated value)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"IRAs",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"401(k), 403(b), 457 Plans",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Pension Plan (vested portion)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Investment real estate ",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Timber land",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Farm",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other land, property",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"REIT, REMIC",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Commodities",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Business interests (Sole Proprietorship)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Business interest (Partnership)  ",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Business interest (Limited Partnership)  ",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other business interest (LLP, LLC, etc.)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[6,"Total Investment Assets",null,{"$f":"SUM(D30:D47)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(E30:E47)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(F30:F47)","v":{"v":0,"d":"$0.00"}}]
[7,"FOREIGN ASSETS "]
[null,null,"Bank Accounts",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D50+E50","v":{"v":0,"d":"$0.00"}}]
[null,null,"Securities Accounts",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D51+E51","v":{"v":0,"d":"$0.00"}}]
[null,null,"Property, real estate",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Personal assets (e.g., home, vehicles)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other assets",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[8,"Total Foreign Assets",null,{"$f":"SUM(D50:D54)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(E50:E54)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(F50:F54)","v":{"v":0,"d":"$0.00"}}]
["TOTAL ASSETS (2+4+6+8)",null,null,{"$f":"D15+D28+D48+D55","v":{"v":0,"d":"$0.00"}},{"$f":"E15+E28+E48+E55","v":{"v":0,"d":"$0.00"}},{"$f":"F15+F28+F48+F55","v":{"v":0,"d":"$0.00"}}]
[]
["LIABILITIES (end of the year)",null,null,"Actual ($)","Adjustments in Market Value ($)","Final Amount ($)"]
[{"$nulls":3},"(Primary and Secondary Sources)","(Tertiary Sources)","(Cumulative of Column D and Column E)"]
[1,"CURRENT LIABILITIES (less and/or equal one year)"]
[null,null,"Rent",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D61+E61","v":{"v":0,"d":"$0.00"}}]
[null,null,"Taxes (currently due)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D62+E62","v":{"v":0,"d":"$0.00"}}]
[null,null,"Current portion of Long-Term Liabilities",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Miscellaneous (unspecified)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[2,"Total Current Liabilities",null,{"$f":"SUM(D61:D64)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(E61:E64)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(F61:F64)","v":{"v":0,"d":"$0.00"}}]
[3,"LONG-TERM LIABILITIES                                            (outstanding liability over one year)"]
[null,null,"Home mortgage",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D67+E67","v":{"v":0,"d":"$0.00"}}]
[null,null,"Land mortgage",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D68+E68","v":{"v":0,"d":"$0.00"}}]
[null,null,"Other mortgage (e.g., real estate, farm, timber land)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Auto loans",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other vehicle/boat loan",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Life insurance loan",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Margin account loan (investment loan)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Business loan",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other long-term loans",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[4,"     Total long-term liabilities",null,{"$f":"SUM(D67:D75)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(E67:E75)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(F67:F75)","v":{"v":0,"d":"$0.00"}}]
[5,"OTHER LIABILITIES (UNSECURED)"]
[null,null,"Credit and charge cards",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D78+E78","v":{"v":0,"d":"$0.00"}}]
[null,null,"Medical expenses (unexpected/extraordinary)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"D79+E79","v":{"v":0,"d":"$0.00"}}]
[null,null,"Accounting & legal (unexptected/extraordinary)",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Personal loan (from family or friends) ",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[null,null,"Other unsecured liabilities",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"}]
[6,"Total other liabilities (unsecured)",null,{"$f":"SUM(D78:D82)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(E78:E82)","v":{"v":0,"d":"$0.00"}},{"$f":"SUM(F78:F82)","v":{"v":0,"d":"$0.00"}}]
["TOTAL LIABILITIES (2+4+6)",null,null,{"$f":"D65+D76+D83","v":{"v":0,"d":"$0.00"}},{"$f":"E65+E76+E83","v":{"v":0,"d":"$0.00"}},{"$f":"F65+F76+F83","v":{"v":0,"d":"$0.00"}}]
[{"$nulls":4},"NET WORTH SUMMARY"]
[{"$nulls":4},"TOTAL ASSETS",{"$f":"F56","v":{"v":0,"d":"$0.00"}}]
[{"$nulls":4},"less"]
[{"$nulls":4},"TOTAL LIABILITIES",{"$f":"F84","v":{"v":0,"d":"$0.00"}}]
[{"$nulls":4},"NET WORTH",{"$f":"F86-F88","v":{"v":0,"d":"$0.00"}}]

{"sheet":"Instructions Net Worth","index":2,"n_rows":108,"n_cols":15,"rows_kept":108,"merged":[[0,0,0,14],[1,0,1,14],[3,1,3,2],[3,3,3,14],[4,1,4,14],[5,1,5,14],[6,1,6,2],[6,3,6,14],[8,1,8,2],[8,3,8,14],[9,1,9,14],[10,1,10,2],[10,3,10,14],[11,1,11,14],[12,1,12,14],[13,1,13,2],[13,3,13,14],[14,1,14,14],[15,1,15,2],[15,3,15,14],[16,1,16,14],[17,1,18,2],[17,3,18,14],[19,1,19,14],[20,0,20,14],[21,0,23,2],[21,3,21,8],[21,9,21,13],[22,4,22,7],[22,9,22,13],[24,1,24,2],[25,8,35,8],[25,14,35,14],[36,1,36,2],[37,1,37,2],[38,0,49,0],[38,1,49,1],[38,8,49,8],[38,14,49,14],[50,1,50,2],[51,1,51,2],[52,8,69,8],[52,14,69,14],[70,1,70,2],[71,1,71,2],[72,8,76,8],[72,14,76,14],[77,1,77,2],[78,0,78,2],[79,0,79,14],[80,0,82,2],[80,3,80,8],[80,9,80,13],[81,4,81,7],[81,9,81,13],[82,6,82,7],[83,1,83,2],[83,6,83,7],[84,6,84,7],[84,8,87,8],[84,14,87,14],[85,6,85,7],[86,6,86,7],[87,6,87,7],[88,1,88,2],[88,6,88,7],[89,1,89,2],[89,6,89,7],[90,6,90,7],[90,8,98,8],[90,14,98,14],[91,6,91,7],[92,6,92,7],[93,6,93,7],[94,6,94,7],[95,6,95,7],[96,6,96,7],[97,6,97,7],[98,6,98,7],[99,1,99,2],[99,6,99,7],[100,1,100,2],[100,6,100,7],[101,6,101,7],[101,8,105,8],[101,14,105,14],[102,6,102,7],[103,6,103,7],[104,6,104,7],[105,6,105,7],[107,0,107,2]]}
["INSTRUCTIONS - NET WORTH TEST "]
["User is advised but not required to obtain information/data on all assets and liabilities listed below.  To make a final determination on what information/data is needed is case specific.   "]
[]
[null,"INSTRUCTIONS:"]
[]
[null,"Where do I insert the data?"]
[{"$nulls":3}," White color columns/cells in the Net Worth Test's worksheet are working columns/cells where the user should insert the data/information on the individual."]
[null,"Where do I NOT have to fill the data?"]
[]
[null,"Blue color cells in the Net Worth Test's worksheet are auto-populating and auto-calculating cells.  "]
[]
[]
[null,"Where are the instructions to follow?"]
[{"$nulls":3},"Gray color columns are instructions for the user to follow."]
[null,"Where can I find the data?"]
[null,"ü",null,"Gray color boxes with the check mark mean the information is provided and/or available for that particular source."]
[null,"What changes do I have to consider/make?"]
[null,"Adjustments in Market Value (Tertiary Sources)*",null,"Assets and liabilities found in the Tertiary Source(s) should be adjusted to the current market value, as necessary, through the use of the tips provided in the Guide, Checklist, and Reference Manual.  If this valuation is impossible, obtain the value from the individual and/or insert the value that was found and include a footnote explaining the valuation for your record."]
[]
[]
[]
["ASSETS (end of the year)",null,null,"Actual ($)",{"$nulls":5},"Adjustments in Market Value ($)",{"$nulls":4},"Final Amount ($)"]
[{"$nulls":3},"Primary Source","Secondary Sources",{"$nulls":3},"Evaluation of Sources (Primary vs. Secondary)","Tertiary*",{"$nulls":4},"Cumulative of Actual and Adjustments"]
[{"$nulls":3},"FDRF","Tax Return","Bank Statements","Financial Statements of owned, co-owned businesses","Paycheck (Weekly or Bi-weekly or Monthly)","What Source to use? What value to use? ","CLEAR","D&B","County Assessor/Zillow/Trulia/  Redfin","LinkedIn/ Facebook/Twitter/ Instagram","Search Engines: Google, Yahoo "]
[1,"CASH & CASH EQUIVALENTS:                "]
[null,null,"Cash On Hand","ü",null,"ü",null,"ü","(1). Use FDRF as the main or primary source.  (2). Compare the data from the Primary Source to the Secondary Source.  (3). In a perfect world, the data in Primary and Secondary Sources should be the same. (4). If the data is different (most likely lower amounts in Primary Source) then use and insert the data from the Secondary Source.  ",{"$nulls":5},"(1) In most situations, data from Tertiary Sources should confirm information or be the same as in the Primary and Secondary Sources.  (2). If the data from Tertiary Source is new, add the information and adjust to the fair market value, if appropriate, by using tips in the Checklist and Reference Manual.   (3) If unable to adjust to fair market value, discuss with Individual and determine the appropriate value/amount.  "]
[null,null,"Checking Account","ü",null,"ü",null,"ü"]
[null,null,"Saving Accounts","ü",null,"ü"]
[null,null,"Money Market Funds","ü",null,"ü"]
[null,null,"Life Insurance cash value","ü",null,"ü"]
[null,null,"Other (e.g., CDs)","ü",null,"ü","ü","ü",{"$nulls":4},"ü","ü"]
[null,null,"Other (e.g., commercial paper)",null,null,"ü","ü","ü",{"$nulls":4},"ü","ü"]
[null,null,"Other (e.g., coin collection)","ü",{"$nulls":8},"ü","ü"]
[]
[]
[]
[2,"Total Cash & Cash Equivalents"]
[3,"PERSONAL USE ASSETS:"]
[null,null,"Personal residence","ü",null,"ü",null,null,"(1). Use FDRF as the primary or main source.  (2). Compare the data from the Primary Source to the Secondary Source.  (3). In a perfect world, the data from the Primary and Secondary Sources should be the same. (4). If the data is different (most likely lower amounts in Primary Source) then use and insert the data from the Secondary Source.  ","ü","ü","ü","ü","ü","(1) In most situations, data from Tertiary Sources should confirm information or be the same as in the Primary and Secondary Sources.  (2). If the data from Tertiary Source is new, add the information and adjust to the fair market value, if appropriate, by using tips in the Checklist and Reference Manual.   (3) If unable to adjust to fair market value, discuss with Individual and determine the appropriate value/amount.  "]
[null,null,"Home use assets (e.g., household goods)","ü",null,"ü",{"$nulls":6},"ü","ü"]
[null,null,"Auto","ü","ü","ü",{"$nulls":3},"ü","ü",null,"ü","ü"]
[null,null,"Recreational vehicle/boat","ü",null,"ü",{"$nulls":3},"ü",null,null,"ü","ü"]
[null,null,"Other vehicles (e.g.,motorcycle)","ü",null,"ü",{"$nulls":3},"ü",null,null,"ü","ü"]
[null,null,"Home furnishings","ü",null,"ü",{"$nulls":6},"ü","ü"]
[null,null,"Appliances and furniture","ü",null,"ü",{"$nulls":6},"ü","ü"]
[null,null,"Collectibles (e.g., art, antiques)","ü",null,"ü",{"$nulls":3},"ü",null,null,"ü","ü"]
[null,null,"Jewelry ","ü",null,"ü",{"$nulls":6},"ü","ü"]
[null,null,"Furs","ü",null,"ü",{"$nulls":6},"ü","ü"]
[null,null,"Other personal use assets","ü",null,"ü",{"$nulls":6},"ü","ü"]
[]
[4,"Total Personal Use Assets"]
[5,"INVESTMENT ASSETS (Market Value)"]
[null,null,"Stocks","ü","ü",{"$nulls":4},"ü",null,null,"ü","ü"]
[null,null,"Bonds","ü","ü",{"$nulls":4},"ü",null,null,"ü","ü"]
[null,null,"Mutual Funds","ü",{"$nulls":5},"ü",null,null,"ü","ü"]
[null,null,"Trust","ü","ü",{"$nulls":4},"ü",null,null,"ü","ü"]
[null,null,"Annuity (accumulated value)","ü",{"$nulls":5},"ü",null,null,"ü","ü"]
[null,null,"IRAs","ü",{"$nulls":5},"ü",null,null,"ü","ü"]
[null,null,"401(k), 403(b), 457 Plans","ü","ü",{"$nulls":4},"ü",null,null,"ü","ü"]
[null,null,"Pension Plan (vested portion)","ü","ü",{"$nulls":4},"ü",null,null,"ü","ü"]
[null,null,"Investment real estate (e.g., apartments, rental houses)","ü",null,null,"ü",null,null,"ü","ü","ü","ü","ü"]
[null,null,"Timber land","ü","ü",{"$nulls":4},"ü",null,"ü","ü","ü"]
[null,null,"Farm","ü","ü",{"$nulls":4},"ü","ü","ü","ü","ü"]
[null,null,"Other land, property","ü","ü",{"$nulls":4},"ü","ü","ü","ü","ü"]
[null,null,"REIT, REMIC","ü",{"$nulls":8},"ü","ü"]
[null,null,"Commodities","ü",{"$nulls":8},"ü","ü"]
[null,null,"Business interests (Sole Proprietorship) ","ü","ü",null,"ü",null,null,"ü","ü","ü","ü","ü"]
[null,null,"Business interest (Partnership)  ","ü","ü",null,"ü",null,null,"ü","ü","ü","ü","ü"]
[null,null,"Business interest (Limited Partnership)  ","ü","ü",null,"ü",null,null,"ü","ü","ü","ü","ü"]
[null,null,"Other business interest (LLP, LLC, etc.) ","ü","ü",null,"ü",null,null,"ü","ü","ü","ü","ü"]
[6,"Total Investment Assets"]
[7,"FOREIGN ASSETS "]
[null,null,"Bank Accounts","ü",null,"ü","ü",null,"Use FDRF as main or primary source and compare the data to the Secondary Source. If data is different, use the Secondary Source.",{"$nulls":5},"(1) Data from Tertiary Sources is available use tips from Checklist to do adjustments to market value. (2) If unable to make adjustments, discuss with Individual and determine the appropriate value/amount."]
[null,null,"Securities Accounts","ü",null,"ü"]
[null,null,"Property, real estate","ü","ü","ü",{"$nulls":6},"ü","ü"]
[null,null,"Personal assets: home, vehicles","ü","ü","ü",{"$nulls":6},"ü","ü"]
[null,null,"Other assets","ü","ü","ü",{"$nulls":6},"ü","ü"]
[8,"Total Foreign Assets"]
["TOTAL ASSETS (2+4+6+8)"]
[]
["LIABILITIES (end of the year)",null,null,"Actual ($)",{"$nulls":5},"Adjustments in Market Value ($)",{"$nulls":4},"Final Amount ($)"]
[{"$nulls":3},"Primary Source","Secondary Sources",{"$nulls":3},"Evaluation of Sources (Primary vs. Secondary)","Tertiary Sources",{"$nulls":4},"Cumulative of Actual and Adjustments"]
[{"$nulls":3},"FDRF","Tax Return","Bank Statements","Loan/Credit Agreement",null,"What Source to use? What value to use? ","CLEAR","D&B","County Assessor/Zillow/Trulia/  Redfin","LinkedIn/ Facebook/Twitter/ Instagram","Search Engines: Google, Yahoo "]
[1,"CURRENT LIABILITIES (less and/or equal one year)"]
[null,null,"Rent","ü","ü","ü",null,null,"(1). Use FDRF as the main or primary source. (2). Compare the data from the Primary Source to the Secondary Source.  (3). In a perfect world, the data from the Primary and Second Sources should be the same. (4). If the data is different (most likely lower amounts in Primary Source) use and insert the data/information from the Secondary Source.   ",null,null,"ü","ü","ü","(1) In most situations, data from Tertiary Sources should confirm information or be the same as in the Primary and Secondary Sources.  (2). If the data from the Tertiary Source is new, add the information and adjust to the fair market value, if appropriate, by using tips in the Checklist and Reference Manual.   (3) If unable to adjust to fair market value, discuss with Individual and determine the appropriate value/amount.  "]
[null,null,"Taxes (currently due)","ü",null,"ü",{"$nulls":3},"ü","ü","ü","ü","ü"]
[null,null,"Current portion of Long-Term Liabilities","ü",null,"ü","ü",null,null,"ü","ü",null,"ü","ü"]
[null,null,"Miscellaneous (unspecified)","ü",null,"ü","ü",null,null,"ü","ü",null,"ü","ü"]
[2,"Total Current Liabilities"]
[3,"LONG-TERM LIABILITIES (over a one year)"]
[null,null,"Home mortgage","ü",null,"ü","ü",null,"Use FDRF as main or primary source and compare the date to the Secondary Source. If data is different, use the Secondary Source.  Make sure to insert a current loan/liability amount = original loan amount minus (less) payments made up to a date. ","ü","ü","ü","ü","ü","(1) In most situations, data from Tertiary Sources should confirm information or be the same as in the Primary and Secondary Sources.  (2). If the data from the Tertiary Source is new, add the information and adjust to the fair market value, if appropriate, by using tips in the Checklist and Reference Manual.   (3) If unable to adjust to fair market value, discuss with Individual and determine the appropriate value/amount.  Make sure to insert a current loan/liability amount = original loan amount minus (less) payments made up to a date. "]
[null,null,"Land mortgage","ü",null,"ü","ü",null,null,"ü","ü","ü","ü","ü"]
[null,null,"Other mortgage (e.g., real estate, farm, timber land)","ü",null,"ü","ü",null,null,"ü","ü","ü","ü","ü"]
[null,null,"Auto loans","ü",null,"ü","ü",null,null,"ü",null,null,"ü","ü"]
[null,null,"Other vehicle/boat loan","ü",null,"ü","ü",null,null,"ü",null,null,"ü","ü"]
[null,null,"Life insurance loan","ü",null,"ü","ü",null,null,"ü",null,null,"ü","ü"]
[null,null,"Margin account loan (e.g., investment loan)","ü",null,"ü","ü",null,null,"ü",null,null,"ü","ü"]
[null,null,"Business loan","ü",null,"ü","ü",null,null,"ü","ü",null,"ü","ü"]
[null,null,"Other long-term loans","ü",null,"ü","ü",null,null,"ü",null,null,"ü","ü"]
[4,"Total Long-Term Liabilities"]
[5,"OTHER LIABILITIES (UNSECURED)"]
[null,null,"Credit and charge cards","ü",null,"ü","ü",null,"Apply instruction from \"long-term liabilities,\" point 3",{"$nulls":3},"ü","ü","Apply instruction from \"long-term liabilities,\" point 3"]
[null,null,"Medical expenses (unexpected/extraordinary) ","ü","ü","ü","ü",{"$nulls":5},"ü","ü"]
[null,null,"Accounting & legal (unexpected/extraordinary) ","ü",null,"ü","ü",{"$nulls":5},"ü"]
[null,null,"Personal loan (from family or friends)","ü",null,"ü","ü",{"$nulls":5},"ü","ü"]
[null,null,"Other unsecured liabilities","ü",{"$nulls":8},"ü"]
[6,null,"Total other liabilities (unsecured)"]
["TOTAL LIABILITIES (2+4+6)"]

{"sheet":"Cash Flow Test","index":3,"n_rows":65,"n_cols":19,"rows_kept":65,"merged":[[0,0,0,17],[1,0,1,2],[1,3,1,13],[1,14,1,17],[2,0,3,2],[2,3,2,5],[2,6,2,8],[2,9,2,11],[2,12,2,14],[2,15,2,17],[4,0,4,2],[5,1,5,2],[11,1,11,2],[29,0,29,2],[31,0,31,2],[32,1,32,2],[53,1,53,2],[62,0,62,2],[64,0,64,2]]}
["CASH FLOW TEST (WORKSHEET)"]
["[ Individual's Name]",null,null,"[Prepared by:]",{"$nulls":10},"[Date]"]
["CURRENT CASH AVAILABLE                             (CASH POSITION)                                                      (at the end of the year                                 or annual amount)",null,null,"Year 5: (e.g. 2016)",null,null,"Year 4: (e.g. 2017)",null,null,"Year 3: (e.g. 2018)",null,null,"Year 2: (e.g. 2019)",null,null,"Year 1: (e.g. 2020)",null,null,"Average Cash"]
[{"$nulls":3},"Actual (Primary and Secondary Sources)","Adjustments in Market Value (Tertiary Sources)*","Final (Cumulative of Column J and Column K)","Actual (Primary and Secondary Sources)","Adjustments in Market Value (Tertiary Sources)*","Final (Cumulative of Column J and Column K)","Actual (Primary and Secondary Sources)","Adjustments in Market Value (Tertiary Sources)*","Final (Cumulative of Column J and Column K)","Actual (Primary and Secondary Sources)","Adjustments in Market Value (Tertiary Sources)*","Final (Cumulative of Column M and Column N)","Actual (Primary and Secondary Sources)","Adjustments in Market Value (Tertiary Sources)*","Final (Cumulative of Column P and Column Q)","(Weighted Average of Last Three years) "]
["\"CASH IN\"  (Cash Inflows) "]
[1,"CASH EQUIVALENTS "]
[null,null,"Saving Accounts (interest earned)",{"v":0,"d":"$0"},null,{"$f":"D7+E7","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"G7+H7","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"J7+K7","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M7+N7","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P7+Q7","v":{"v":0,"d":"$0"}},{"$f":"IF(SUM(F7,I7,L7)>0,SUM((L7*0.15),(O7*0.35),(R7*0.5)),IF(L7=0,IF(O7=0, R7*1,SUM((O7*0.4),(R7*0.6))),SUM((L7*0.15),(O7*0.35),(R7*0.5))))","v":{"v":0,"d":"$0"}}]
[null,null,"Money Market Funds interest earned)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"P8+Q8","v":{"v":0,"d":"$0"}},{"$f":"IF(SUM(F8,I8,L8)>0,SUM((L8*0.15),(O8*0.35),(R8*0.5)),IF(L8=0,IF(O8=0, R8*1,SUM((O8*0.4),(R8*0.6))),SUM((L8*0.15),(O8*0.35),(R8*0.5))))","v":{"v":0,"d":"$0"}}]
[null,null,"Certificates of Deposit (interest earned)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (interest earned)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[2,null,"Total cash equivalents",{"$f":"SUM(D7:D10)","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[3,"CASH RECEIPTS"]
[null,null,"Income (salary, wages)",{"v":0,"d":"$0"},null,{"$f":"D13+E13","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"G13+H13","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"J13+K13","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M13+N13","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P13+Q13","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[null,null,"Income (dividends, interest) ",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Income (received alimony and/or child support)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Loan",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (trust income)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (IRA distributions, pensions, other retirement benefits)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (business income)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"J19+K19","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M19+N19","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (rental income)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"J20+K20","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M20+N20","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (farm income)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"J21+K21","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M21+N21","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (military pay)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"J22+K22","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M22+N22","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (unemployment benefits)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"J23+K23","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M23+N23","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P23+Q23","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[null,null,"Other (social security benefits)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (food stamps)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (royalties, income from partnerships)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (add back non-cash expenses from businesses: depreciation, amortization, Net Operating Loss (NOL), etc.)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"M27+N27","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P27+Q27","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[null,null,"Capital gain or (loss) or debt cancelation",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"M28+N28","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P28+Q28","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[4,null,"TOTAL CASH RECEIPTS",{"$f":"SUM(D13:D28)","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
["TOTAL \"CASH  IN\" (2+4)",null,null,{"$f":"D11+D29","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[]
["\"CASH OUT\" (Cash Outflows)     "]
[1,"HOUSEHOLD LIVING EXPENSES:"]
[null,null,"Household Goods/Purchases (merchandise)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"D34+E34","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"G34+H34","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"J34+K34","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"M34+N34","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"P34+Q34","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[null,null,"Medical/Dental Expenses ",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"J35+K35","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"M35+N35","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Income Taxes",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Recreation",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Food",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"House Repairs and Maintenance",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Education Expenses/Student Loan",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Transportation/Vehicle: gasoline, repairs",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Accounting and Legal",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Rent Payments",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Telephone",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Utilities",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Life Insurance ",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Insurance (home)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Insurance (auto)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Taxes (real estate)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Home Mortgage Payments (principal + interest)*",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other Payments (child care, alimony, child support)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other (clothing, personal care, FICA, charity)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[2,null,"Total Household Living Expenses",{"$f":"SUM(D34:D52)","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"SUM(J34:J52)","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[3,"OTHER EXPENSES/PAYMENTS (principal + interest)"]
[null,null," Car Loans Payments ",{"v":0,"d":"$0"},null,{"$f":"D55+E55","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"G55+H55","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"J55+K55","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M55+N55","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P55+Q55","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[null,null,"Recreational Vehicle/Boat Loan Payments",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"J56+K56","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M56+N56","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P56+Q56","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[null,null,"Bank/Credit Union Loan Payments (mortgage)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"J57+K57","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M57+N57","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P57+Q57","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[null,null,"Computer/Electronic Loan Payments",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"J58+K58","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M58+N58","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P58+Q58","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[null,null,"Furniture & Appliance Loan Payments",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"J59+K59","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M59+N59","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P59+Q59","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[null,null,"Owner's Loans Payments (debt funds, an owner loan from a company) and/or Owner's contribution to its company (equity)",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[null,null,"Other Loan/Debt Payments",{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},null,{"$f":"J61+K61","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"M61+N61","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},null,{"$f":"P61+Q61","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"}]
[4,null,"TOTAL OTHER EXPENSES",{"$f":"SUM(D55:D61)","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
["TOTAL CASH OUT (2+4)",null,null,{"$f":"D53+D62","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[]
["CURRENT: CASH AVAILABLE",null,null,{"$f":"D30-D63","v":{"v":0,"d":"$0"}},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]

{"sheet":"Future Cash","index":4,"n_rows":18,"n_cols":9,"rows_kept":18,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,3],[2,4,2,7],[3,0,3,8],[4,0,4,2],[10,0,10,8],[11,0,11,8],[17,0,17,2]]}
["FUTURE CASH FLOW (WORKSHEET)"]
["User is advised to ask for any possible income and expenses that the individual might receive/incur in the future that isn't accounted for in the current financial information obtained (e.g., future college expenses, pregnancy and childbirth, future income from a business as it transitions from startup to income-generating.)"]
["[Individual's name]",{"$nulls":3},"[Prepared by:]",{"$nulls":3},"[Date]"]
[]
["FUTURE CASH FLOW",null,null,"YEAR + 1","Year + 2","YEAR + 3","YEAR + 4","YEAR + 5 ","TOTAL AMOUNT"]
[null,null,"\"CASH IN\"/(Cash Inflows)"]
[null,null,"Future Income - one time cash inflow                         (e.g., cash received from settlement of owner's life insurance)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"NPV('Penalty or Contribution Payment'!$C8,D7:H7)","v":{"v":0,"d":"$0"}}]
[null,null,"Future Income - series of cash inflows                          (e.g., receiving payouts from an annuity or a retirement fund)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"NPV('Penalty or Contribution Payment'!$C8,D8:H8)","v":{"v":0,"d":"$0"}}]
[null,null,"Other Future Income - series of cash inflows           (e.g., receiving dividends/interest from a new/start-up business)",{"v":0,"d":"$0"},{"$f":"D9","v":{"v":0,"d":"$0"}},{"$f":"D9","v":{"v":0,"d":"$0"}},{"$f":"D9","v":{"v":0,"d":"$0"}},{"$f":"D9","v":{"v":0,"d":"$0"}},{"$f":"NPV('Penalty or Contribution Payment'!$C8,D9:H9)","v":{"v":0,"d":"$0"}}]
[1,null,"Total Future Income/Cash In",{"$nulls":5},{"$f":"SUM(I7:I9)","v":{"v":0,"d":"$0"}}]
["\"Future Income - one time cash flow\" - in some circumstances, in the near future, an individual may receive a one time, infrequent, or unexpected in nature income (cash) (e.g., insurance/litigation settlement).  "]
["\"Future Income - series of cash flows\" - in some circumstances, in the near future, an individual might receive a series of income/cash flows.  For example, an individual is expecting to receive payments from an annuity/mutual fund a year from now or any other future year.  "]
[null,null,"\"CASH OUT\"/(Cash Outflows)"]
[null,null,"Future Expenses - one time cash outflow                 (e.g., payment of a loan's principal)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"NPV('Penalty or Contribution Payment'!$C8,D14:H14)","v":{"v":0,"d":"$0"}}]
[null,null,"Future Expenses - series of cash outflows          (e.g., medical expenses as a result of caring for an elderly parent)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"NPV('Penalty or Contribution Payment'!$C8,D15:H15)","v":{"v":0,"d":"$0"}}]
[null,null,"Other Future Expenses - series of cash outlflows  (e.g., payments for a student loan in the next year(s) or future childcare expenses)",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$f":"NPV('Penalty or Contribution Payment'!$C8,D16:H16)","v":{"v":0,"d":"$0"}}]
[2,null,"Total Future Expenses/Cash Out",{"$nulls":5},{"$f":"SUM(I14:I16)","v":{"v":0,"d":"$0"}}]
["FUTURE: CASH AVAILABLE (1 minus 2)",{"$nulls":7},{"$f":"I10-I17","v":{"v":0,"d":"$0"}}]

{"sheet":"Instructions Cash Flow","index":5,"n_rows":87,"n_cols":21,"rows_kept":87,"merged":[[0,0,0,18],[1,0,1,20],[2,0,2,18],[3,1,3,2],[3,3,3,18],[4,1,4,18],[5,1,5,2],[5,3,5,18],[6,1,6,2],[7,1,7,18],[8,1,8,2],[8,3,8,18],[9,3,9,18],[10,1,10,2],[10,3,10,18],[11,1,11,18],[12,1,12,18],[13,1,13,2],[13,3,13,18],[14,1,14,18],[15,1,15,2],[15,3,15,18],[16,1,16,18],[17,1,18,2],[17,4,18,18],[19,1,19,18],[20,1,20,2],[20,3,20,18],[21,1,21,18],[23,1,23,18],[24,0,25,2],[24,6,24,8],[24,12,24,16],[26,0,26,2],[27,1,27,2],[28,10,32,10],[28,18,32,18],[28,20,32,20],[35,10,50,10],[35,18,50,18],[35,20,50,20],[52,1,52,2],[52,12,52,16],[53,0,53,2],[54,1,54,2],[54,10,73,10],[54,18,73,18],[54,20,73,20],[75,1,75,2],[76,10,83,10],[76,18,83,18],[76,20,83,20],[85,1,85,2],[86,0,86,2]]}
["INSTRUCTIONS - CASH FLOW TEST"]
["User is advised but not required to obtain information/data on all assets and liabilities listed below.  To make a final determination on what information/data is needed is case specific.   "]
[]
[null,"INSTRUCTIONS:"]
[]
[null,"Where do I insert the data?"]
[{"$nulls":3},"White color columns/cells in the Cash Flow Test's worksheet are working columns/cells where the user should insert the data/information on the individual."]
[null,"Where do I NOT have to fill the data?"]
[]
[null,"Blue color cells in the Net worth Test's working sheet are auto-populating and auto-calculating cells.  ",null,"          Blue color cells in the Cash Flow Test's worksheet are auto-populating and auto-calculating cells."]
[]
[]
[null,"Where are the instructions to follow?"]
[{"$nulls":3},"Gray color columns are instructions for the user to follow."]
[null,"Where can I find the data?"]
[null,"ü",null,"Gray color boxes with the check mark mean the information is provided and/or available for that particular source."]
[null,"What changes do I have to consider/make?"]
[null,"Adjustments in Market Value (Tertiary Sources)*",null,null,"Assets and liabilities found in the Tertiary Source(s) should be adjusted to the current market value, as necessary, through the use of the tips provided in the Guide, Checklist, and Reference Manual.  If this valuation is impossible, obtain the value from the individual and/or insert the value that was found and include a footnote explaining the valuation for your record."]
[]
[]
[null,"Mortgage payments (principal + interest)*",null,"Both: mortgage payments on (1) principal and (2) interest can be found on FDRF and in a bank statement.  Please be aware that the individual tax return discloses only the annual interest payment."]
[]
[]
[]
["CASH AVAILABLE                             (CASH POSITION)                                   (at the end of the year or annual amount)",{"$nulls":3},"Primary Source",null,"Secondary Sources",{"$nulls":3},"Evaluation of Sources (Primary vs. Secondary)",null,"Tertiary Sources",{"$nulls":5},"Evaluation of Tertiary vs. Primary and Secondary Sources",null,"Average Cash"]
[{"$nulls":4},"Tax Return (Form 1040)",null,"FDRF, Bank Statements","Financial Statements of owned, co-owned businesses","W-2",null,"What Source to use? What value to use? ",null,"CLEAR","D&B","County Assessor/Zillow/Trulia/  Redfin","LinkedIn/ Facebook/ Twitter/ Instagram","Search Engines: Google, Yahoo ",null,"What Source to use? What value to use? How to adjust to Primary and Secondary Sources?"]
["CASH IN  (Cash Inflows)"]
[1,"CASH EQUIVALENTS "]
[null,null,"Saving Accounts (interest earned)",{"$nulls":3},"ü",{"$nulls":3},"(1). Use Tax Return as the primary source. (2). Compare the data from the Primary Source to the Secondary Source.  (3). In a perfect world, data from the  Primary and Secondary Sources should be the same. (4). If the data is different (most likely lower amounts in Tax Return) use and insert the data found/listed from the Secondary Source. ",{"$nulls":7},"(1) In most situations, data from Tertiary Sources should confirm information in the Primary and Secondary Sources.  (2).If the data from a Tertiary Source is new, add the information and adjust to the fair market value, if appropriate, by using tips in the Checklist and Reference Manual.   (3) If unable to adjust to fair market value, discuss with Individual and determine the appropriate value/amount.    ",null,"Weighted average of the last three years based on assigned importance/weight (year 5 = 50% weight, year 4 = 35% weight, year 3 = 15% weight)"]
[null,null,"Money Market Funds (interest earned)",{"$nulls":3},"ü"]
[null,null,"Certificates of Deposit (interest earned)",{"$nulls":3},"ü"]
[null,null,"Other (interest earned)",{"$nulls":3},"ü"]
[]
[2,null,"Total Cash Equivalent"]
[3,"CASH RECEIPTS"]
[null,null,"Income (salary, wages)",null,"Line 7",null,"ü","ü","ü",null,"(1). Use Tax Return as the primary source. (2). Compare the data from the Primary Source to the Secondary Source.  (3). In a perfect world, data from the  Primary and Secondary Sources should be the same. (4). If the data is different (most likely lower amounts in Tax Return) use and insert the data found/listed from the Secondary Source. ",null,"ü","ü",null,"ü","ü",null,"(1) In most situations, data from Tertiary Sources should confirm information in the Primary and Secondary Sources.  (2).If the data from a Tertiary Source is new, add the information and adjust to the fair market value, if appropriate, by using tips in the Checklist and Reference Manual.   (3) If unable to adjust to fair market value, discuss with Individual and determine the appropriate value/amount.    ",null,"Weighted average of the last three years based on assigned importance/weight (year 5 = 50% weight, year 4 = 35% weight, year 3 = 15% weight)"]
[null,null,"Income (dividends, interest) ",null,"Line 8a, 8b",null,"ü","ü"]
[null,null,"Income (received alimony and/or child support)",null,"Line 11",null,"ü"]
[null,null,"Loan",{"$nulls":3},"ü",{"$nulls":5},"ü","ü",null,"ü","ü"]
[null,null,"Other (trust income)",null,"Line 17 and Schedule E",null,"ü",{"$nulls":8},"ü","ü"]
[null,null,"Other (IRA distributions, pensions, other retirement benefits)",null,"Line 16a, 16b",null,"ü",{"$nulls":5},"ü","ü"]
[null,null,"Other (business income)",null,"Line 12",null,"ü","ü",{"$nulls":4},"ü","ü"]
[null,null,"Other (rental income)",null,"Line 17 and Schedule E",null,"ü",{"$nulls":5},"ü","ü",null,"ü"]
[null,null,"Other (farm income)",null,"Line 18",null,"ü",{"$nulls":5},"ü","ü",null,"ü"]
[null,null,"Other (military pay)",null,"Line 7",null,"ü"]
[null,null,"Other (unemployment benefits)",null,"Line 19",null,"ü"]
[null,null,"Other (social security benefits)",null,"Line 20a",null,"ü"]
[null,null,"Other (food stamps)",{"$nulls":3},"ü"]
[null,null,"Other (royalties, income from partnership)",null,"Schedule E",null,"ü",{"$nulls":5},"ü","ü",null,"ü","ü"]
[null,null,"Other (add back non-cash expenses from businesses: depreciation, amortization, Net Operating Loss (NOL), etc.)",null,"Line 21 and Schedule E",null,"ü"]
[null,null,"Capital gain or (loss) or debt cancelation",null,"Line 13, Line 21"]
[4,null,"Total Cash Receipts"]
[5,"TOTAL \"CASH IN\" (2+4)"]
["CASH OUT (Cash Outflows)      "]
[1,"HOUSEHOLD LIVING EXPENSES:",{"$nulls":8},"(1). Use Tax Return as the primary source. (2). Compare the data from the Primary Source to the Secondary Source.  (3). In a perfect world, data from the  Primary and Secondary Sources should be the same. (4). If the data is different (most likely lower amounts in Tax Return) use and insert the data found/listed from the Secondary Source. ",{"$nulls":7},"(1) In most situations, data from Tertiary Sources should confirm information in the Primary and Secondary Sources.  (2).If the data from Tertiary Source is new, add the information and adjust to the fair market value, if appropriate, by using tips in the Checklist and Reference Manual.   (3) If unable to adjust to fair market value, discuss with Individual and determine the appropriate value/amount.    ",null,"Weighted average of the last three years based on assigned importance/weight (year 5 = 50% weight, year 4 = 35% weight, year 3 = 15% weight)"]
[null,null,"Household Goods/Purchases (merchandise)",{"$nulls":3},"ü",{"$nulls":5},"ü","ü",null,"ü","ü"]
[null,null,"Medical/Dental Expenses ",null,"Schedule A, Line 1",null,"ü",null,"ü",{"$nulls":7},"ü"]
[null,null,"Income Taxes",null,"Line 27 and Schedule A: Line 5 and 7",null,"ü",null,"ü",{"$nulls":7},"ü"]
[null,null,"Recreation",{"$nulls":3},"ü",{"$nulls":5},"ü",{"$nulls":3},"ü"]
[null,null,"Food",{"$nulls":3},"ü",{"$nulls":9},"ü"]
[null,null,"House Repairs and Maintenance",{"$nulls":3},"ü"]
[null,null,"Education Expenses/Student Loan",null,"Line 23, Line 33, Line 34",null,"ü",{"$nulls":9},"ü"]
[null,null,"Transportation/Vehicle: gasoline, repairs",{"$nulls":3},"ü",{"$nulls":5},"ü",{"$nulls":3},"ü"]
[null,null,"Accounting and Legal",{"$nulls":3},"ü",{"$nulls":5},"ü","ü"]
[null,null,"Rent Payments",{"$nulls":3},"ü",{"$nulls":5},"ü","ü",null,null,"ü"]
[null,null,"Telephone",{"$nulls":3},"ü",{"$nulls":5},"ü",{"$nulls":3},"ü"]
[null,null,"Utilities",{"$nulls":3},"ü",{"$nulls":5},"ü",{"$nulls":3},"ü"]
[null,null,"Life Insurance ",{"$nulls":3},"ü",null,"ü",{"$nulls":7},"ü"]
[null,null,"Insurance (home)",{"$nulls":3},"ü",{"$nulls":7},"ü",null,"ü"]
[null,null,"Insurance (auto)",{"$nulls":3},"ü",{"$nulls":9},"ü"]
[null,null,"Taxes (real estate)",{"$nulls":3},"ü",{"$nulls":5},"ü",null,"ü","ü","ü"]
[null,null,"Home Mortgage Payments (principal + interest)*",null,"ü",null,"ü",{"$nulls":5},"ü",null,"ü","ü","ü"]
[null,null,"Other Payments (child care, alimony)",null,"Line 31a",null,"ü",{"$nulls":9},"ü"]
[null,null,"Other (clothing, personal care, FICA, charity)",{"$nulls":3},"ü",{"$nulls":9},"ü"]
[2,null,"Total Household Living Expenses"]
[3,"OTHER EXPENSES/PAYMENTS (principal + interest)"]
[null,null," Car Loans Payments ",{"$nulls":3},"ü","ü",null,null,"(1). Use Tax Return as the primary source. (2). Compare the data from the Primary Source to the Secondary Source.  (3). In a perfect world, data from the  Primary and Secondary Sources should be the same. (4). If the data is different (most likely lower amounts in Tax Return) use and insert the data found/listed from the Secondary Source. ",null,"ü","ü","ü",null,"ü",null,"(1) In most situations, data from Tertiary Sources should confirm information in the Primary and Secondary Sources.  (2).If the data from Tertiary Source is new, add the information and adjust to the fair market value, if appropriate, by using tips in the Checklist and Reference Manual.   (3) If unable to adjust to fair market value, discuss with Individual and determine the appropriate value/amount.    ",null,"Weighted average of the last three years based on assinged importance/weight (year 5 = 50% weight, year 4 = 35% weight, year 3 = 15% weight)"]
[null,null,"Recreational Vehicle/Boat Loan Payments",{"$nulls":3},"ü","ü"]
[null,null,"Bank/Credit Union Loan Payments",{"$nulls":3},"ü","ü"]
[null,null,"Computer/Electronic Loan Payments",{"$nulls":3},"ü","ü"]
[null,null,"Furniture & Appliance Loan Payments",{"$nulls":3},"ü","ü"]
[null,null,"Future Expenses (e.g., taking a student/educational loan for a child in the next year)",{"$nulls":3},"ü",{"$nulls":5},"ü","ü","ü","ü","ü"]
[null,null,"Owner's Loans Payments (debt funds, an owner loan from a company) and/or Owner's contribution to its company (equity)",null,"Line 7, Line 19, Line 23, Balance Sheet in a tax return",null,"ü","ü",{"$nulls":4},"ü","ü",null,null,"ü"]
[null,null,"Other Loan/Debt Payments",{"$nulls":3},"ü","ü"]
[4,null,"Total Other Expenses"]
[5,"TOTAL CASH PAID OUT (2+4)"]
["CURRENT: CASH AVAILABLE                             (\"TOTAL CASH IN\" minus \"TOTAL CASH OUT\")"]

{"sheet":"Debt Capacity Test","index":6,"n_rows":41,"n_cols":15,"rows_kept":41,"merged":[[0,0,0,17],[1,0,1,2],[1,3,1,4],[1,9,1,13],[1,14,1,17],[3,4,3,5],[9,4,11,4],[18,4,18,5],[20,4,21,5],[22,4,22,5],[29,4,29,5],[30,4,30,5],[31,4,36,5],[38,0,38,1],[40,0,40,5]]}
["DEBT CAPACITY TEST (Autofill Worksheet)"]
["[ Individual's Name]",null,null,"[Prepared by]",null,"[Date]",{"$nulls":3},"[Prepared by]",{"$nulls":4},"[Date]"]
[]
["Annual Income (Take Home) ","Source: Cash Flow Test","Amount in $",null,"Debt to Income Ratio (Monthly)"]
[null,null,"Spouse"]
["Salary/Wages","Row 13",{"$f":"'Cash Flow Test'!S13","v":{"v":0,"d":"$0.00"}},null,"Monthly Debt Payment",{"$f":"C37","v":{"v":0,"d":"$0.00"}}]
["Social Security","Row 24",{"$f":"'Cash Flow Test'!S24","v":{"v":0,"d":"$0.00"}},null,"(divided by)"]
["Military Pay","Row 22",{"$f":"'Cash Flow Test'!S22","v":{"v":0,"d":"$0.00"}},null,"Monthly Income",{"$f":"C22","v":{"v":0,"d":"$0.00"}}]
["Pension /Retirement Income","Row  18",{"$f":"'Cash Flow Test'!S18","v":{"v":0,"d":"$0.00"}},null,"(Equals)"]
["Dividend and Investment Interest","Row 14",{"$f":"'Cash Flow Test'!S14","v":{"v":0,"d":"$0.00"}},null,"Debt Capacity (debt to income ratio)"]
["Income Alimony/Child Support","Row 15",{"$f":"'Cash Flow Test'!S15","v":{"v":0,"d":"$0.00"}},null,null,{"$f":"IF(F8,F6/F8,\"Input Needed\")","v":"Input Needed"}]
["Rental Income","Row 20",{"$f":"'Cash Flow Test'!S20","v":{"v":0,"d":"$0.00"}}]
["Unemployment Benefits","Row 23",{"$f":"'Cash Flow Test'!S23","v":{"v":0,"d":"$0.00"}}]
["Food Stamps","Row 25",{"$f":"'Cash Flow Test'!S25","v":{"v":0,"d":"$0.00"}}]
["Royalties","Row 26",{"$f":"'Cash Flow Test'!S26","v":{"v":0,"d":"$0.00"}}]
["Business Income (Draw)","Row 19",{"$f":"'Cash Flow Test'!S19","v":{"v":0,"d":"$0.00"}}]
["Other (farm income)","Row 21",{"$f":"'Cash Flow Test'!S21","v":{"v":0,"d":"$0.00"}}]
["Other (trust Income)","Row 17",{"$f":"'Cash Flow Test'!S17","v":{"v":0,"d":"$0.00"}}]
["Other (e.g., future expenses, settlement of owner's life insurance)","Row 27",{"$f":"'Cash Flow Test'!S27","v":{"v":0,"d":"$0.00"}},null,"INSTRUCTIONS:"]
["Capital gain or (loss)","Row 28",{"$f":"'Cash Flow Test'!S28","v":{"v":0,"d":"$0.00"}}]
["Total Annual Income",null,{"$f":"SUM(C6:C20)","v":{"v":0,"d":"$0.00"}},null,"Debt Capacity Test uses and inserts the data from the Cash Flow Test, specifically the latest year. "]
["Total Monthly Income",null,{"$f":"C21/12","v":{"v":0,"d":"$0.00"}}]
[{"$nulls":4},"A. How does an individual measure up for creditors (banks)?"]
["Debt Payments (Annual)",{"$nulls":4},"Debt Capacity Ratio Score:"]
["Student Loans","Row 40",{"$f":"'Cash Flow Test'!S40","v":{"v":0,"d":"$0.00"}},null,"10-20%","Good  (able to obtain a loan)"]
["Car Payments","Row 55",{"$f":"'Cash Flow Test'!S55","v":{"v":0,"d":"$0.00"}},null,"21-35%","Fair (borrowing improves)"]
["Recreational Vehicle/Boat Payments","Row 56",{"$f":"'Cash Flow Test'!S56","v":{"v":0,"d":"$0.00"}},null,"36-42% ","Poor (limited borrowing)"]
["Bank/ Credit Union/Loan Payments","Row 57",{"$f":"'Cash Flow Test'!S57","v":{"v":0,"d":"$0.00"}},null,"43% or Higher","Very Poor (unable to obtain a loan)"]
["Medical/Dental Bill Payments","Row 35",{"$f":"'Cash Flow Test'!S35","v":{"v":0,"d":"$0.00"}}]
["Computer/Electronic Bill Payments","Row 58",{"$f":"'Cash Flow Test'!S58","v":{"v":0,"d":"$0.00"}}]
["Furniture and Appliance Payments","Row 59",{"$f":"'Cash Flow Test'!S59","v":{"v":0,"d":"$0.00"}},null,"B. How to read the Debt to Income Ratio?"]
["Rent Payments ","Row 43",{"$f":"'Cash Flow Test'!S43","v":{"v":0,"d":"$0.00"}},null,"Generally, an individual with a debt to capacity ratio up to 36% (0-36%) will receive a loan/credit line.  In some instances, some banks may provide loans to individuals with a debt capacity above 36%. EPA takes more conservative approach and recommends 36% as a cut-off ratio for considering additional debt (financing) to address environmental liabilities. In general, the lower the ratio, the better the chance the individual will be able to get a loan.  "]
["Mortgage Payments ","Row 50",{"$f":"'Cash Flow Test'!S50","v":{"v":0,"d":"$0.00"}}]
["Owner's Loan Payments","Row 60",{"$f":"'Cash Flow Test'!S60","v":{"v":0,"d":"$0.00"}}]
["Other Loan/Debt","Row 61",{"$f":"'Cash Flow Test'!S61","v":{"v":0,"d":"$0.00"}}]
["Total Annual Debt Payments",null,{"$f":"SUM(C25:C35)","v":{"v":0,"d":"$0.00"}}]
["Total Monthly Debt Payments",null,{"$f":"C36/12","v":{"v":0,"d":"$0.00"}}]
[]
["Total Annual Income After Existing Debt Payments",null,{"$f":"C21-C36","v":{"v":0,"d":"$0.00"}}]
[]
["*Based on the Consumer Financial Protection Bureau and U.S. banks' ratings"]

{"sheet":"Penalty or Contribution Payment","index":7,"n_rows":32,"n_cols":16,"rows_kept":32,"merged":[[0,0,0,4],[1,1,1,3],[2,0,2,4],[2,10,2,14],[2,15,2,18],[12,0,13,4],[20,0,20,4],[22,0,22,4],[23,0,23,4],[24,0,24,4],[25,0,25,4],[26,1,27,4],[28,0,28,4],[29,1,29,4],[30,0,30,4],[31,0,32,4],[33,2,33,17],[34,1,34,17]]}
["SUMMARY: PENALTY OR CONTRIBUTION PAYMENTS"]
["[ Individual's Name]","[Prepared by]",null,null,"[Date]"]
[{"$nulls":6},"[Date]",{"$nulls":3},"[Prepared by]",{"$nulls":4},"[Date]"]
[null,"Excel Function","Test A: Cash Flow","Test B: Debt Capacity","Test C:                                           Cash Flow + Debt Capacity"]
["Cash Flow: Averaged Net Cash Flow                                                       Debt Capacity: Total Average Annual Income","PMT",{"$f":"'Cash Flow Test'!S65","v":{"v":0,"d":"$0"}},{"$f":"IF('Debt Capacity Test'!F11<=36%,'Debt Capacity Test'!C39, IF('Debt Capacity Test'!F11>36%,\"0\"))","v":"0"}]
["Discount Rate (Nominal)*","Rate",{"v":0.095,"d":"9.5%"},{"v":0.095,"d":"9.5%"}]
["Inflation Rate",null,{"v":0.023,"d":"2.3%"},{"v":0.023,"d":"2.3%"}]
["Discount Rate (Real)",null,{"$f":"(1+C6)/(1+C7)-1","v":{"v":0.07038123167155441,"d":"7.0%"}},{"$f":"(1+D6)/(1+D7)-1","v":{"v":0.07038123167155441,"d":"7.0%"}}]
["Period (years)","nper",5,5]
["Future Value (Real)","FV ",{"$f":"-FV(C8,C9,C5)+'Future Cash'!I18","v":{"v":0,"d":"$0"}},{"$f":"-FV(D8,D9,D5)","v":{"v":0,"d":"$0"}},{"$f":"C10+D10","v":{"v":0,"d":"$0"}}]
["Contingency Allowance Cushion",null,{"v":0,"d":"0%"},{"$f":"C11","v":{"v":0,"d":"0%"}}]
["Future Value (Real) with Contingency Allowance",null,{"$f":"C10-(C10*C11)","v":{"v":0,"d":"$0"}},{"$f":"D10-(D10*D11)","v":{"v":0,"d":"$0"}},{"$f":"C12+D12","v":{"v":0,"d":"$0"}}]
["If the individual provided the assets and liabilities in nominal value, then insert the nominal present value below for further calculation. In the situation where the assets and liabilities were provided in real value, then insert the real present value below for further calculation.  If it is unknown in what value the assets and liabilities were provided, please assume that the data provided by the individual in the nominal value, which is common practice in banks and businesses."]
[]
["Future Value (Nominal or Real) to Be Used for Further Calculation ",null,{"$f":"C12","v":{"v":0,"d":"$0"}},{"$f":"D12","v":{"v":0,"d":"$0"}},{"$f":"C15+D15","v":{"v":0,"d":"$0"}}]
["Amount Sought of Penalty or Contribution (e.g., insert the amount of environmental liability owned by the individual) ",null,{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
[]
["Affordable Penalty or Contribution",null,{"$f":"IF(C15>=C16,\"Yes\",\"No\")","v":"Yes"},{"$f":"IF(D15>=D16,\"Yes\",\"No\")","v":"Yes"},{"$f":"IF(E15>=E16,\"Yes\",\"No\")","v":"Yes"}]
[]
["Value of Affordable Penalty or Contribution",null,{"$f":"IF(C15=C16, C15, IF(C15>C16, C16, IF(C15<C16, C15)))","v":{"v":0,"d":"$0"}},{"$f":"IF(D15=D16, D15, IF(D15>D16, D16, IF(D15<D16, D15)))","v":{"v":0,"d":"$0"}},{"$f":"IF(E15=E16, E15, IF(E15>E16, E16, IF(E15<E16, E15)))","v":{"v":0,"d":"$0"}}]
[]
["Instructions:"]
["Discount rate - Historically, for the last decade the discount rate has been at 10%. For consistency and transparency with INDIPAY model, EPA recommends using the discount rate of 9.5% for 2019 which appears to be a nominal discount rate.  For rates use a personal loans 24-month at https://www.federalreserve.gov/releases/g19/Current/  "]
["Nominal discount rate - an interest rate before taking inflation into account.  It is also the advertised or stated interest rate on a loan before any fees."]
["Real discount rate - takes into consideration the inflation (the nominal rate less/minus inflation). "]
["Contingency Allowance Cushion - Please note that the INDIPAY model defaults at a 5% contingency allowance. INDIPAY+ has a default of zero to allow the user to include a contingency allowance, if needed, that reflects the circumstances of the individual. Thus, INDIPAY+ allows the user to increase or decrease the “cushion” around the applicant’s penalty or contribution payment, depending on case facts. A higher contingency allowance will decrease the estimation of ability to pay, and a lower allowance will increase the estimation of ability to pay."]
[null,"    Blue color cells in the penalty's worksheet are auto-populating and auto-calculating cells.  "]
[]
[]
[null,"           White color columns/cells are working columns/cells where the user should insert the data/information on the individual."]
[]
["Final determination of INDIPAY+ includes two factors: (1) penalty or contribution payment calculation and (2) consideration of the results of the Net Worth Test.  The user should consider if there are any potential sources (assets) available to help fund an enviromental obligation without financial hardship. "]

{"sheet":"Cushion","index":8,"n_rows":102,"n_cols":1,"rows_kept":102,"hidden":true}
["Contigency Allowance (aka Cushion)"]
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