= 950 4 $502 c RARINER SHIP Tee mn omy “POEM EUs ovsvnnon ; {AN eomiribured astete oust be valved at a Dismibutiun of PBL ie always based on ACREED value Agreement dein the absence of Aqreed vaer use VR Se Tew | Appraised 2. Inwme vistributiun table “a) ere Comripurea niet Chgreed (Fa) Kk 1) Salaries a es Uab astumed by purverthig xx 9). Bonu Contributed Capital XK d). Rertander nt (OMe) Capit areaih \. Capital otter Formahon Changes th capita) 2. Based on Agreed Capital Copia beg ova + fddt'|_ Inve AK Porinenbip = based on Tru ands agreement - _Venwings ( Perm [ temp: CxX) tt shy Mi /ND, BK /OKX) a ~o———° Capita end KK © in antidpation of NT 9 @ drawings + if Rev toss nagiging permanent A» Hermanent rt og cap SS r g + For purpoes of computthg i cosh x welyhted ave Loa. Reguiar jtemp, ~use ony direct affecting drawing AK E capital balances Corn x cap. Mx y Drawing ®seg PoerversHiP _pisovurion ge: + s50y ____BARTNERSHIE — YuNVOAMON Convert non-cash ty cash (sate of NCH) Credinass \ = chonge tn relation of pacinerhip 1. Roy) Uiyitdation ergenses tutte = 3. Voy vuttide veins 1. Yarnialy 1. Admision : 4. Voy pattness? (atest * Tae estas a) Pucthase of _ihterest in aa aa b)_ Investment ¥ * capita alan a i. 2, Ketirement ++ loan _vatance Km (8K) “wa Partnerk \nterest AK “a. Use General ule Vefoced Admission / Rete mem i i a \. plstribate undistributed ni /0U) $ pefore a purmer receives bis share tre b 2. Adjust oll asets that needed fo be in the payment, be Must bsorb =: (ew tevaiued “pra oss | Galy Net {Gain or (os oy rralanon Aes Problem vic SWENT: 2, Wouideon expense OW future Wa-etp bst-t Monimum fouible Ws NBY Unreal. wr L__ Purchase of Interest a 3 # Simple transfer of capital only _Detidengy Net & To = THC i = 2, __lnvetment Diher wares [Tora Anttrest_ of Rarthecs AK __ bs Bonvé method | Lump sun ~insobent]t1- GIL on reaVzawn X& [CKK) : we Tee = The | Insralimenr iwwere| - Wy. exe" ghia CM) Stunen Rettiement Sent: fatness cay | _MPL et remasts (4%) a # Bonus Method | contnbure upto | * Condoned Wak KR = deidendy obly <6} Tal can poll te yaners AK Leah Balance jaa je {e Admision, lnterest of_purtner rio \nst- fh Bin # IGNORE tie GIL on realization a) 2. Retitement = Wig: &xp + = he 4 (ndude ont:— # StS tORPeERTE —_ULUID ATION aaa — Srutement Vayda — Civ) tate ee [pet eae) J tunypseeured = HWE Lid Vneewrded)_lerease_Miet sets Wot veatited (ms a, tarhty seared = PMS ad puid) Line uidated Mia ty Wwe sig dated 8 Untamed wy Prionty ¥ (Winpuid) 2 Yaw, not Liquide \nortase tine Goregrded? oi 4. Ug. [Mimi trp. excess Ht fealty (Eap) up -tharges 106 Sug C&C Int-Inc {sales — b- Savaries pire Assety a ee Ew opin signed 4 Assumed Uit> 2 lertase_in Vib — 4. Unsewred wio privet: Tuer frethe stat ee: = FF Lowa: Remvery te a. = tree_bsvets aK eee —____— Ss Les? Unsec. Ww) ritchy Un Net free sets AK less Tora unrec. wid peor i) 24. ; = ig-eep st -efiliency SX) ‘ ACR Net Stee Assets & £ ‘wtalunsecw! wo prionhy Ay Est. Kewvery. Renemage | Kh ) Srorement ct Ateuits ~ Moy) baboy aran ot nay Wiliquidere no ng fon-faty assers 1 poy the _uesine. Neo AR ~ waht Whvi sabi tg _priplem, ‘sumo _yoruni_ang inverts FMV oh Aset ites RO) PAX vey: Wdb rec. 4CkK) nt Urs) Uab [exp unrecorded 3) OR) vt = Far Defidencyoath) or Loss Reposcecsion Rep: Merch (rm) AK Les > Unvedivered ws+ (9) GIL on Nep XK [C4 _ Rw CEM) AN esr XK {| Beg _ a ae AH mde ky te Ne bop. NR wrte-opp | a hs em Wo\ before fel. Cai: _ Rep i Km (uke) XS be ind. i Dep _ Le J UU sess 9) DGr # red” "galn ' credit merdnardise +_ Installment sale Wepossesicd dirtady sold. Der Rate ih : é Bab debt Expense: pam i b) DGP beg je) TOR wie off = IR, beg We = DEP eR who XK) DGP Rate BOE fee SX, {4). “a a Collecions 2, (Ck Wp AY A_DGP Rate A (ost rato ISS RCP on Installment salec PoE 4 Soy: OVE XK aN fai) DEP IX ReC Tiadetn ~Contidered ac a form of payment ofher than (trerehenaise ) cash a =_part_of_witectwns * it Luwe THEM CONSTIMWON NITRA CTS te Cost inwirred ty pore (tp) 4 bs. (ost ty comp. CECTC) ‘Tru Est- (ost CEC), Fy Trade-in XX i q E i ~ Vess:_Aliowance (xX), 2. Peneoruge ct wenprenivn bet UA [OR x7 4x) ye SD, WMC pe eat §, Tena iba Of tou hay } ieee Tess Oh Tetomg.—_Y-omp —_sietn to rv < fltow =O Me "i : ~ 3. Lsomp Zev pritit Bstimated Selling Prive fou. vr K pF | Vest: Kevondinuning wt (&%) bess: Te, Ue) . less cost fh sell (4x) Est. GPIL TIGR) AKI) less: Normal Profit ) 1 1-wme yewwinp OND r E Faw Trade -~ih bs Gri tw pute XARA) HK) . ets Prioe Yo GRIL &XI KE) 4k - RU the fe KR ICKR) RL CED HG. M the end of the wontrud # Under 2em-gnrit Ft 6k No euogniin ap = PB = OP HR ty Vote be 4d a2 +> GYiL ty Date a ur -— a9 . ee 5. CW 7 PBinings = due from Cente wf) By ; GIP < Ppitings = due to (excess pilings) -_—+ snd FRANCHISE : bE {. Down Payment ‘ {ntallment (RA) 5a + RV of Nee 008). gare ad u a a a Initial Franchise Fee 8) daa SP. v (a Es or v x | ae t.—_Insraliment heerval _ Ker Ee a unatie _s 2 Rep. a the if Or Cag x Har be a (nt J. ’ a felotine yn) GP (toe) di a = |e + Ur NL i t Ni _Sili-tne k i. Be atc 4 Subsranrtal Reravenance: t tus 7. A NI ott Stated ta +22. commenced business operation ye fF te Ip Gms amie ie given ~ mraning busines 1 OF AW 2. t GF i Aivtady commented i Bev: fm Tranchise (oie nes oy ; n Tomi Reves 16 11) Colecrivhity_of_tore: - - Accrual (RA) Nef reavonatily assured - installment: Be x a a » 2, Rearonably assured ~ Acerval IFes_19_CPyandnise) {-_[dennf_transodion _prite FF) = 2. Idenihy_pertiemance opiarion ; = 3. Mlocite transtomon prise tv PO based ” the Sind = alone seing prie of PO - Recoyniee the allocated trinsactip n | N|>* | PS es >< Bs IS SSP dee et fo 1a \ P85 Be {We DENEK TNS, Prowirenent ai ; Ruy ‘ Burden - Los, , eq - ¥ NRW of cyoiled Hh ‘i Net_Rurchase Rey. C Kaw Wats wed) Less: con of _sprted | Low con, nd Dred Sy 4 | Mptttee 1: tharge te temp! alliphs | Indiv / que vr invernay salute z 4 Yoducion Auta st of Goods i wie less (ost of Spoiled ws) eg ___ Sun st transfered ty_Te BK E + tue Gem > Copd units x 4 — ‘Tie eat i pfechon soni 2 0 yer unt epg End ss pes ss sith Loss will be charged ty MUA and wil be HOM) S prime dn gadt'| Acro) UA Dike) conyers intr am q any of polled cools tw CRY A Mc Wow Coss) BK Warehousing Wie m . as atte FS g Rey Cose_2+ Change ty_wst-Lenachng . stamp oS speeitiction 1 specifls_ pb ' SS Bhd Les 50) Me orl cost transfered_40 £6 AK Sehny Good units AX cos 4 cen, _os_pet unit AX Nowal v# Rework ont will be inc ew fansered fy 1 etna BS Servite Dept of ost dweaty allocaies tu the revenue produaing dept. only ‘he revenue _pnduchg dept: Wraio de fi: corditiuns: {We of benef provided rankins tap» 2. When the Of wstef. the service d Exhauned © dept will, n AEE any Aorstinn fevm vine sewie he service dept: e dept will stil)Ash . ae FUT TNE AND DrcesU CINE Tun AA), SNP GTN Pls Suny Praduas {. Hliinating ony productive protest Ahar-does ot raductr thot wwe from 0 Style vol a add any value: and undergoes o int _ priest 2. lene) oe 3. Reduuhy cot while thereduing_quaty Jom wn Gass shed vy the Jom produc “Fgger Mute Ww. > tas & pointe where she ennhy prepares journal Leni ae Ei ay } 1. Purcbae ef materiy ls fy Ra 2.__prdachot - ; 2 fp $+ _Ubnopletun SpNiati yin (6-0) a her 4 Sale poll where "Juot_ products were acoted } —— 4 ——__ 4 yeti of MNveatng Dy ws ; Je Poysital_Metnel (enn) fncrementa) Sale (tinal SP~ sp @S0) MA a Phystal measure O50 es: louemental wrt (separable ant) Cm) 2. Suber volve Q .0- * \nvrementul_eP (GL) AX + CK O50. x mH $05 x wey O10 eco unig for By -prdud. CD) * PB 60. ~ dispuiod wt © 5.0) x 1. Com teducin_methd f yin 8 5.0: 2, Realizable vdlue_method : 4. Apprenitndied Nev i) ber thiome (tia r= alspual tome tte 6g = it) her revenue eyovale wot) X. tv aer 5-0 fA i ll STANDARD. COSTING PROUESS _ayTING i ee [he eee vis a ce pak i logy [ LEV. é +. Sturted po Transferred comp units Cost Aaignonend = By = (8) units xy. omy) ¥ (Wh wre | tpt cost é Comp _tomp units x foral wst/ tur yo ian A. pith at ain) iy DY lost 4 IX i j +a et Home Cot) tf AK :lee shou aga eins Pe Ah BUSINES Cu Gat ts | ; L = ade yr cil te -- - jj B= Cel unites oe tomp) ne ane ! Ay Aygtequte bi HF >. pynormal : Disweres [ston n e Concideeushn gwen ay I gt 8 i a) (shy Npnormal Fup won [PUP b)\siwe ch (400). Qu t en O- Bunds_ Cen) a ae 4 Sarit gat oT Sus i d)_(oonhgent (onsitl erahun. Fqu Bea ' Dusit, Quah 2 Tio Nun “wont ting Nnerest (100) 48 . Peaubitin Kelated cit ce 9. Fev peewia held equity shaves it tw a _dceky «finders! 4et peoyt achieved th stad + f Wu teyal fee ds ung fee os © w : - Su Iurdoce Gay (S10), NS Lt ; G- SEC Req tee 1 ® b- Qos stamp Tn , -fity__ident. Mt et _tra ier i pes Publ watin t: t a. toning csU_(ert- (any ident -aiscet = NN Ve Vib) of ©) Erhnuy se ty kesuitng PIC gy 71M Mant Nn = cal Q _ salle aebited_fy__ Bg _ TM dent WA = Cafn on freq ! be EM Nd of _ pri __|. Given 4 whether given pase ! he ( a as it) Wf nqus a Aeguiter > alii mt it f Doo toning — — fi gered’ es = Va?+ _Ruulting Bee pric CRA) A = SIC _{up-taikh only) tamgingh 4 ~~ cu) i 4 Target shave prive.ia-pe f | bois’ yes A rl || 4 prmort: / EXCES Axa) i > \mop-\0 / = _Intecwimp- piven Ko, £ Gainon tgs xx 4 se alocation. cf Good 2. NUL spe ra +Nu Neal rn \ deo iS) Cy Pt __Povft sealined byethe Seiler in his Ltn Be hous ot_must be eimingea = 4 in wns ts Aebl rained poet tite mut be = ea PEL = 9) HL buyer X CP Kate (sates) of seller UR ia Wei, i AK b) oF of seller XT tuniwid tt buyers, —— | is ra | ‘next yur Sa bs ; ak as —. i_ Moprediatle nse ome.oi \und Ro! adjatmert ‘y the ovectoterert _Leppeciation capone ated tay: ure: * bain) mi Po Rost dep exp YM wee tos YN! ¥ on) ee _) bey ARAN oy 4S Ka |GA) ae fia cpt tat pas) Rue alte) e Dx AK So ypr Wogan agiQvakbanoni 5, Cox % KK) K e_ Ayn {nterwinp.. d_ fave That Must p ny var sa totem ove thetoo (x) - Import Sling id _ a) state Lae W) Mate pe ( AR_0) tr the a bb vate ze 3 bas fucnad) wnnag Apuved acer | a Toga _Wonaet (to) - —trdge le (fies + tape Lexbort wvancacin ines eaming fort {ina + tan Bre] fe. fay) TC Ree AAWsic Mpa), 5 BR (i, i word because it is g x ri ohighy ovobable iteoned BE edge won Gi | Reda 2S thangs InN Laptt_prite ___. HR undeatylag O54 ab hedge Bem i E fe Hed, e ay Ndiue hedge: $- changes ‘inseam of_opn Ae Cosson wedge yy the sthirment dave, the _insninsle Natur wil equal anv: r mit date Yow ful vawe hedge or coi on) _——_lneaye Creda ing tostrument) = _____ W N AW tedge PPL a LE Hedge do Ye Malndatpyy T_wse- splna Tint tnvong cone ot lep ovate jdnce * Senate eonty TWint_Avwangement wid ic O_o snrenierd_ttovovetn a. sep aia a voithe is. iit upepathiun. becaure hon Mun ey the riyiitt pf Ape asseby WWab of rire “14h arvaingement lpelong: ry Ane Aeunachion pattes _(upriatns a Hivnwiza @_stucures thigh a sepaiate veliitle il ansaehiin a) ¢ the: tuts fhe asset |b ee TY Of the Orangemen ‘oelong. tn the Dempoval_methid ts not fanlatiin but Sepatite velditte , hin. vente remedinre ment . h) tthe UNI of the asset Nid th dnandement belong tp ft) The _partee * (duet her wonfer : sepatatin )" ult Operatic i Pty «3 sires te t Equity Meth) to bo : 19:5 woth oi fet. Th + oT _ getlineTransaction prite (OM Wee uccurrouiated _(inpatem en. Loser + _Wwonsacnun wit! air vawe ©) yrarcend \ 1 vepeeinl foian oh aot10 Foyxollt + WMO entry = ORS RAD Hp, wer (net) = 2. rlvunces cy cashier (1 enue sown : Tegnine payable 1 fpien ce. = se am ond ebup-sdlany avai, me a Cees ag Remitminwe Sg. Poti, oe & a Clusty Entries + i = doe Anya me jeep ty rey Lee uy? i ove te m! en = H leruined Inume - s : 6. dunhey Retated [evauing turd, ee i Thun Reig nomenon _ PP _Appnpaiuitivn ! uthoriae ty govern Bb g ment_junds 4 Allvimemt - authorize tin 0 —— »S * per ut tay & Cash = W095 a i . r SING aK ae =i ot Nantvnal_covemm enta opseing AN_unveriited wntibu- a. Pertn rest riured Con “7a — ene = Revease th Perm. weste. LAs) —— =H ovn-cath 5 " t ; Rg Cacqiuiblon | divpucat Fann i ge a —tptrmanen |g) tlie = nn_tano's_stigleion RE oe i = y-ray = time reynvithed ___ 4. Quasi = for spedgr purpae _Sonnbustns ue Ronitted — permdocat sn — {. yovertnitred a known regular) aaa a &_fvalable fur we duthariied O__BE- EK at ‘a upiblen senue | wy the Betid Ceboer 1 wodliuns a 2. fiertitned \. Srruite ennance of (eater gq = + Temporary ny ~fhandal assets = if gulp at ee ) time 2 Hant_rspansiin [replace ent EE-EK 7 wevenue vemgnireis the —2)_Yeimanent Foie value of service 4 _{ndefhite fund “Le Unvestydined —Wntbpasivns AY i ae ' \nwme | E AK fax) ——\nuirase nyestrined WA ——_ AL— eee ————