{"text_format":"3","workbook":"xlsx","n_sheets":1,"sheets":["Balance Sheet"],"not_rendered":{"defined_names":8},"read":"whole","date_system":"1900"}

{"sheet":"Balance Sheet","index":0,"n_rows":49,"n_cols":8,"rows_kept":49,"merged":[[5,0,6,3],[27,1,27,3],[27,5,27,7],[28,1,28,3],[28,5,28,7],[34,1,34,3],[35,1,35,3],[36,5,36,7],[37,5,37,7],[43,1,43,3],[44,1,44,3]]}
[]
["  CONTOSO, LTD"]
[]
[]
[]
["BALANCE SHEET",{"$nulls":4},"Stated in 000s, for the period ending:"]
[{"$nulls":5},"2013-12-31"]
[]
[]
[null,"Current Ratio   [A/B]",{"$nulls":3},"Working Capital   [A-B]"]
[null,{"$f":"IFERROR(A/B,\"-\")","v":{"v":0.45348837209302323,"d":"0.45"}},{"$nulls":3},{"$f":"IFERROR((A-B)*1000,\"-\")","v":{"v":-58750000,"d":"(58,750,000)"}}]
[null,"Quick Ratio   [(A-C)/B]",{"$nulls":3},"Debt-to-Equity Ratio   [(G+H)/F]"]
[null,{"$f":"IFERROR((A-C_)/B,\"-\")","v":{"v":0.28604651162790695,"d":"0.29"}},{"$nulls":3},{"$f":"IFERROR((G+H)/F,\"-\")","v":{"v":0.4184884447220487,"d":"0.42"}}]
[null,"Cash Ratio   [D/B]",{"$nulls":3},"Debt Ratio   [(G+H)/E]"]
[null,{"$f":"IFERROR(D/B,\"-\")","v":{"v":0.046511627906976744,"d":"0.05"}},{"$nulls":3},{"$f":"IFERROR((G+H)/E,\"-\")","v":{"v":0.2599922390376407,"d":"0.26"}}]
[]
[]
[null,"Assets",null,"% of Assets",null,"Liabilities & Owners' Equity",null,"% of Assets"]
[]
[null,"Current Assets"," ","  ",null,"Current Liabilities"," ","  "]
[null,"Cash and cash equivalents   [D]",{"v":5000,"d":"5,000"},{"$f":"IFERROR(CurrentAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":0.007760962359332557,"d":"0.8%"}},null,"Loans payable and current portion long-term debt   [H]",{"v":75000,"d":"75,000"},{"$f":"IFERROR(CurrentLiabilities[[#This Row],[ ]]/E,\"-\")","v":{"v":0.11641443538998836,"d":"11.6%"}}]
[null,"Short-term investments",250,{"$f":"IFERROR(CurrentAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":3.8804811796662784E-4,"d":"0.0%"}},null,"Accounts payable and accrued expenses",{"v":14500,"d":"14,500"},{"$f":"IFERROR(CurrentLiabilities[[#This Row],[ ]]/E,\"-\")","v":{"v":0.022506790842064417,"d":"2.3%"}}]
[null,"Accounts receivable   [I]",{"v":20000,"d":"20,000"},{"$f":"IFERROR(CurrentAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":0.03104384943733023,"d":"3.1%"}},null,"Income taxes payable",{"v":10000,"d":"10,000"},{"$f":"IFERROR(CurrentLiabilities[[#This Row],[ ]]/E,\"-\")","v":{"v":0.015521924718665115,"d":"1.6%"}}]
[null,"Inventories   [C]",{"v":18000,"d":"18,000"},{"$f":"IFERROR(CurrentAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":0.027939464493597205,"d":"2.8%"}},null,"Accrued retirement and profit-sharing contributions",{"v":8000,"d":"8,000"},{"$f":"IFERROR(CurrentLiabilities[[#This Row],[ ]]/E,\"-\")","v":{"v":0.01241753977493209,"d":"1.2%"}}]
[null,"Deferred income taxes",{"v":3500,"d":"3,500"},{"$f":"IFERROR(CurrentAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":0.00543267365153279,"d":"0.5%"}},null,"Total   [B]",{"$f":"B","v":{"v":107500,"d":"107,500"}},{"$f":"SUBTOTAL(109,CurrentLiabilities[[  ]])","v":{"v":0.16686069072565,"d":"16.7%"}}]
[null,"Prepaid expenses and other current assets",{"v":2000,"d":"2,000"},{"$f":"IFERROR(CurrentAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":3.1043849437330227E-3,"d":"0.3%"}}]
[null,"Total   [A]",{"$f":"A","v":{"v":48750,"d":"48,750"}},{"$f":"SUBTOTAL(109,CurrentAssets[[  ]])","v":{"v":0.07566938300349242,"d":"7.6%"}}]
[]
[]
[]
[null,"Fixed Assets"," ","  ",null,"Other Liabilities"," ","  "]
[null,"Property, plant and equipment at cost",{"v":500000,"d":"500,000 "},{"$f":"IFERROR(FixedAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":0.7760962359332557,"d":"77.6%"}},null,"Long-term debt   [G]",{"v":92500,"d":"92,500"},{"$f":"IFERROR(OtherLiabilities[[#This Row],[ ]]/E,\"-\")","v":{"v":0.1435778036476523,"d":"14.4%"}}]
[null,"Less accumulated depreciation",{"v":27500,"d":"27,500 "},{"$f":"IFERROR(FixedAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":0.042685292976329066,"d":"4.3%"}},null,"Accrued retirement costs",{"v":34000,"d":"34,000"},{"$f":"IFERROR(OtherLiabilities[[#This Row],[ ]]/E,\"-\")","v":{"v":0.05277454404346139,"d":"5.3%"}}]
[null,"Total",{"$f":"SUM(FixedAssets[[ ]])","v":{"v":527500,"d":"527,500 "}},{"$f":"SUBTOTAL(109,FixedAssets[[  ]])","v":{"v":0.8187815289095848,"d":"81.9%"}},null,"Deferred income taxes",{"v":6000,"d":"6,000"},{"$f":"IFERROR(OtherLiabilities[[#This Row],[ ]]/E,\"-\")","v":{"v":0.009313154831199068,"d":"0.9%"}}]
[{"$nulls":5},"Deferred credits and other liabilities",{"v":4000,"d":"4,000"},{"$f":"IFERROR(OtherLiabilities[[#This Row],[ ]]/E,\"-\")","v":{"v":0.006208769887466045,"d":"0.6%"}}]
[{"$nulls":5},"Total",{"$f":"SUM(OtherLiabilities[[ ]])","v":{"v":136500,"d":"136,500"}},{"$f":"SUBTOTAL(109,OtherLiabilities[[  ]])","v":{"v":0.2118742724097788,"d":"21.2%"}}]
[]
[null,"Other Assets"," ","  "]
[null,"Long-term cash investments",{"v":8000,"d":"8,000"},{"$f":"IFERROR(OtherAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":0.01241753977493209,"d":"1.2%"}},null,"Total Liabilities",{"$f":"SUM(B,OtherLiabilities[[ ]])","v":{"v":244000,"d":"244,000"}},{"$f":"IFERROR(G39/E,\"-\")","v":{"v":0.3787349631354288,"d":"37.9%"}}]
[null,"Equity investments",{"v":27000,"d":"27,000"},{"$f":"IFERROR(OtherAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":0.04190919674039581,"d":"4.2%"}}]
[null,"Deferred income taxes",{"v":22000,"d":"22,000"},{"$f":"IFERROR(OtherAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":0.03414823438106325,"d":"3.4%"}}]
[null,"Other assets",{"v":11000,"d":"11,000"},{"$f":"IFERROR(OtherAssets[[#This Row],[ ]]/E,\"-\")","v":{"v":0.017074117190531625,"d":"1.7%"}}]
[null,"Total",{"$f":"SUM(OtherAssets[[ ]])","v":{"v":68000,"d":"68,000"}},{"$f":"IF($C$46=0,\"-\",C43/$C$46)","v":{"v":0.10554908808692277,"d":"10.6%"}}]
[]
[]
[null,"Total Assets   [E]",{"$f":"A+SUM(FixedAssets[[ ]])+SUM(OtherAssets[[ ]])","v":{"v":644250,"d":"644,250"}},{"$f":"SUM(CurrentAssets[[  ]],FixedAssets[[  ]],OtherAssets[[  ]])","v":{"v":1,"d":"100.0%"}}]
[]
[null,"Total Owner Equity   [F]",{"$f":"E-G39","v":{"v":400250,"d":"400,250"}},{"$f":"IF($C$46=0,\"-\",C48/$C$46)","v":{"v":0.6212650368645712,"d":"62.1%"}}]
[null,"Total Liabilities + Owner Equity",{"$f":"G39+F","v":{"v":644250,"d":"644,250"}},{"$f":"IF($C$46=0,\"-\",C49/$C$46)","v":{"v":1,"d":"100.0%"}}]