Inputs

Opex Components:

Account
Driver
Value
Bounds (Floor, Cap)
Start
End
Production Units
Indexations
Method of Payment or Payment Date

Calculations

Profit & Loss statement

The Profit & Loss statement depends on the selected Driver and the Value input.

t < Start	t >= Start and t < End	t >= End
Opex = 0	Opex.Profit & Loss statement(t) = Driver x Value	Opex = 0

The Profit & Loss statement depends on Indexations.

Indexations help to consider inflation.

When there are yearly expenses with an amount of EUR 24'000, this amount increases because of inflation. The expenses in the first month are EUR 2'000. With an Inflation of 2% and a Inflation Frequency per month the second month expenses are 2'003.30 = EUR 2000 * (1 + 2%)^1/12. The Inflation Frequency defines how often the inflation occurs.

	∑	01.2016	02.2016	03.2016	04.2016	05.2016	06.2016	07.2016	08.2016	09.2016	10.2016	11.2016	12.2016
Profit & Loss statement	-24'219	-2'000	-2'003	-2'007	-2'010	-2'013	-2'017	-2'020	-2'023	-2'027	-2'030	-2'033	-2'037

Opex costs depend on Cap and/or Floor Bounds.

A Cap or/and Floo value can be added to particular Sales and Opex entities. Dependent from a Driver, a Value for the Cap and Floor bounds is defined. The Floor Values are binding, when the Sales or Opex costs are below the Floor Value. The Cap Values are binding, when the Sales or Opex costs are above the Cap Value.

When a Single amount per Production Unit or per Project is used as Sales or Opex driver, the End date should be Start + 1 months to get a "real" single amount. Otherwise the single amount is divided through the months between start and end. In this case the Cap/Floor value is compared with the single amount divided by the amount of months.

Floor

	Floor <= Sales/Opex	Floor > Sales/Opex
Used Value	Sales/Opex	Floor

Cap

	Cap <= Sales/Opex	Cap > Sales/Opex
Used Value	Cap	Sales/Opex

Cashflow statement

The Cashflow statement derives from the Profit & Loss statement dependent on the Method of Payment (Mode = Account Payables) respective on the Payment Date (Mode = Pre Payment or Provision).

Method of Payment (Account = Account Payable)

With the help of Methods of Payment dates/events can be defined for the first invoicing. From this date/event on the expenses/earnings get payed in regular intervals. With an expense of for example EUR 24'000 per year, the first invoicing in 03 / 2016 and a Payment Frequency of 3 months, the EUR 24'000 will be divided in 12/3 = 4 payments of the same size.

	∑	01.2016	02.2016	03.2016	04.2016	05.2016	06.2016	07.2016	08.2016	09.2016	10.2016	11.2016	12.2016
Profit & Loss statement	24'000	2'000	2'000	2'000	2'000	2'000	2'000	2'000	2'000	2'000	2'000	2'000	2'000
Cashflow statement	24'000	0	0	6'000	0	0	6'000	0	0	6'000	0	0	6'000

Payment Date (Account = Pre Payment)

When Pre Payment is selected as account, a date has to be set with the help of a Date Choice Box. On this date the expense of the whole Project Lifetime is payed. With an expense of EUR 18'000 per year and a Project Lifetime of 20 years, the capital drain on the defined date, in this case 01 / 2016, is EUR 18'000 x 20 years = EUR 360'000. When the defined date is before Transaction, the capital drain will occur at Transaction.

	∑	01.2016	02.2016	03.2016	04.2016	05.2016	06.2016	07.2016	08.2016	09.2016	10.2016	11.2016	12.2016	...	12.2036
Profit & Loss statement	360'000	1'500	1'500	1'500	1'500	1'500	1'500	1'500	1'500	1'500	1'500	1'500	1'500	...	1'500
Cashflow statement	360'000	360'000	0	0	0	0	0	0	0	0	0	0	0	...	0

Payment Date (Account = Provision)

When Provision is selected as account, a date has to be set with the help of a Date Choice Box. On this date the expense of the whole Project Lifetime is payed. With a expense of EUR 18'000 per year and a Project Lifetime of 20 years, the capital drain on the defined date, in this case 12 / 2036, is EUR 18'000 x 20 years = EUR 360'000.

	∑	01.2016	02.2016	03.2016	04.2016	05.2016	06.2016	07.2016	08.2016	09.2016	10.2016	11.2016	12.2016	...	12.2036
Profit & Loss statement	360'000	1'500	1'500	1'500	1'500	1'500	1'500	1'500	1'500	1'500	1'500	1'500	1'500	...	1'500
Cashflow statement	360'000	0	0	0	0	0	0	0	0	0	0	0	0	...	360'000

Balance Sheet

The Balance Sheet yields from the Balance Sheet logic.

The Balance Sheet gets calculated from the closing Balance Sheet of the previous period and from the difference between the Profit & Loss statement and the Cashflow statement of the actual period.

Balance Sheet(t) = Balance Sheet(t - 1) + Profit & Loss statement(t) - Cashflow statement(t)

The following example explains this functionality:

	∑	01.2016	02.2016	03.2016	04.2016	05.2016	06.2016	07.2016	08.2016	09.2016	10.2016	11.2016	12.2016
Profit & Loss statement	48	4	4	4	4	4	4	4	4	4	4	4	4
Cashflow statement	48	0	0	12	0	0	12	0	0	12	0	0	12
Balance Sheet		4	8	0	4	8	0	4	8	0	4	8	0

For 06 / 2016 the book value is calculated as follows:

Balance Sheet(06.2016) = 8 + 4 - 12 = 0

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