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[null,null,{"$f":"Client_Name","v":"SumProduct Pty Limited"}]
[null,null,{"$f":"Model_Name","v":"SP Working Capital Adjustments.xlsm"}]
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[null,null,"Primary Developer:  Liam Bastick"]
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[null,null,"General Cover Notes:"]
[null,null,"Modelling working capital adjustments in Excel."]
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[]
[]
[null,null,"Any queries, please e-mail:",null,null,null,"liam.bastick@sumproduct.com"]
[null,null,"Website:",null,null,null,"www.sumproduct.com"]

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[null,1,"Table of Contents"]
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[null,null,null,null,null,"Cover"]
[null,null,null,null,null,"Style Guide"]
[null,null,null,null,null,"Model Parameters"]
[null,null,null,null,null,"Simple Example"]
[null,null,null,null,null,"Monthly Calcs Example"]
[null,null,null,null,null,"Second Monthly Example"]

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[null,null,"Constraint",null,null,null,null,null,{"$f":"C29","v":"Constraint"},null,{"$f":"C29","v":"Constraint"}]
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[null,null,"Empty",null,null,null,null,null,null,null,{"$f":"C31","v":"Empty"}]
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[null,null,"Error Check",null,null,null,null,null,0,null,{"$f":"C33","v":"Error Check"}]
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[null,null,"Hyperlink",null,null,null,null,null,"Hyperlink",null,{"$f":"C35","v":"Hyperlink"}]
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[null,null,"Internal Reference",null,null,null,null,null,"Example",null,{"$f":"C37","v":"Internal Reference"}]
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[null,null,"Parameter",null,null,null,null,null,365,null,{"$f":"C43","v":"Parameter"}]
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[null,null,"Range Name Description",null,null,null,null,null,"Not_Named",null,{"$f":"C45","v":"Range Name Description"}]
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[null,null,"Row Reference",null,null,null,null,null,{"$f":"ROW(C47)","v":47},null,"Row Ref"]
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[null,null,"Row Summary",null,null,null,null,null,{"$f":"I41","v":77},null,{"$f":"C49","v":"Row Summary"}]
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[null,null,"Units",null,null,null,null,null,"A$",null,{"$f":"C51","v":"Units"}]
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[null,null,"WIP",null,null,null,null,null,null,null,{"$f":"C53","v":"WIP"}]
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[null,null,"Technical Assumptions"]
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[null,null,null,null,"Days in Year",null,365]
[null,null,null,null,"Months in Month",null,1]
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[null,null,null,null,"Rounding Accuracy",null,5]
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[null,null,null,null,"Very Large Number",null,9.9999999999999997E+98]
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[null,null,null,null,null,null,null,null,{"$f":"I43+I45","v":181.25},2]
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[null,null,null,null,null,null,null,null,{"$f":"Days_in_Year/2","v":182.5},3]
[null,null,null,null,null,null,null,null,{"$f":"I48+I43","v":272.5},2]
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[null,null,null,"Assumptions"]
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[null,null,null,null,"Days in an Average Month"]
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[null,null,"Assumptions"]
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[null,null,null,"Assumptions"]
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[null,null,null,null,"Month Number",null,null,null,null,{"$f":"N(I12)+1","v":1},{"$f":"N(J12)+1","v":2},3,4,5,6,7,8,9,10,{"$f":"N(S12)+1","v":11},12]
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[null,null,null,null,"Forecast Sales Revenue",null,null,null,null,100,200,300,400,500,600,700,800,900,1000,1100,1200]
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[null,null,null,null,"Cash Receipt Profile",null,null,null,null,0.4,0.25,0.15,0.1,0.05]
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[null,null,null,null,"Bad Debt",null,{"$f":"MAX(1-SUM(J16:U16),)","v":4.9999999999999933E-2}]
[null,null,null,null,"Month Written Off",null,6]
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[null,null,"Calculations"]
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[null,null,null,"Simple Grid Method"]
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[null,null,null,null,null,{"$f":"N(F30)+1","v":2},{"$f":"OFFSET($I$14,,$F31)","v":200},null,null,{"$f":"IF(J$28-$F31>=0,OFFSET(J$16,,1-$F31),)*$G31","v":0},80,50,30,20,10,0,0,0,0,0,0]
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[null,null,null,null,null,6,600,null,null,0,0,0,0,0,240,150,90,60,30,0,0]
[null,null,null,null,null,7,700,null,null,0,0,0,0,0,0,280,175,105,70,35,0]
[null,null,null,null,null,8,800,null,null,0,0,0,0,0,0,0,320,200,120,80,40]
[null,null,null,null,null,9,900,null,null,0,0,0,0,0,0,0,0,360,225,135,90]
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[null,null,null,"Reverse Ticker Method"]
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[null,null,null,null,null,"Reverse Cash Receipt Profile",null,null,null,{"$f":"INDEX($J$16:$U$16,MAX($J$46:$U$46)-J$46+1)","v":0},0,0,0,0,0,0,0.05,0.1,0.15,0.25,0.4]
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[null,null,null,"Control Account"]
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[null,null,null,null,"Month Number",null,null,null,null,{"$f":"J12","v":1},{"$f":"K12","v":2},3,4,5,6,7,8,9,10,11,12]
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[null,null,null,null,null,"Opening Debtors",null,null,null,{"$f":"IF(J$55=1,,I61)","v":0},{"$f":"IF(K$55=1,,J61)","v":60},155,270,395,525,655,785,915,1045,1175,1305,null,{"$f":"'Monthly Calcs Example'!X26","v":"Prior BS"}]
[null,null,null,null,null,"Sales in Period",null,null,null,{"$f":"J14","v":100},{"$f":"K14","v":200},300,400,500,600,700,800,900,1000,1100,1200,null,{"$f":"'Monthly Calcs Example'!X27","v":"IS"}]
[null,null,null,null,null,"Bad Debts Written Off",null,null,null,{"$f":"-J21","v":0},{"$f":"-K21","v":0},0,0,0,-4.9999999999999929,-9.9999999999999858,-14.99999999999998,-19.999999999999972,-24.999999999999968,-29.999999999999961,-34.99999999999995,null,{"$f":"'Monthly Calcs Example'!X27","v":"IS"}]
[null,null,null,null,null,{"$f":"F51","v":"Cash Receipts"},null,null,null,{"$f":"-J51","v":-40},{"$f":"-K51","v":-105},-185,-275,-370,-465,-560,-655,-750,-845,-940,-1035,null,{"$f":"'Monthly Calcs Example'!X28","v":"CFS"}]
[null,null,null,null,null,"Closing Debtors",null,null,null,{"$f":"SUM(J57:J60)","v":60},{"$f":"SUM(K57:K60)","v":155},270,395,525,655,785,915,1045,1175,1305,1435,null,{"$f":"'Monthly Calcs Example'!X29","v":"Current BS"}]