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36 Months           2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2005 2006 2007  
to end Dec 2007           Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Year Year Year  
MONTHLY ASSUMPTIONS No. 5 - FIXED ASSETS
Help with Entering Assumptions
   
     
Land, buildings & improvements <<- Opening These values will be inserted into the monthly balance sheets    
Cost or valuation ($000) ->> 500.0 500.0 500.0 500.0 500.0 500.0 500.0 500.0 500.0 650.0 650.0 650.0 650.0 650.0 650.0 950.0 950.0 950.0 950.0 950.0 950.0 950.0 950.0 950.0 950.0 950.0 950.0 1,400.0 1,400.0 1,400.0 1,400.0 1,400.0 1,400.0 1,400.0 1,400.0 1,400.0 1,400.0    
Accumulated depreciation ($000) ->> 50.0 51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.9 64.5 66.1 67.8 69.4 71.0 73.4 75.8 78.1 80.5 82.9 85.3 87.6 90.0 92.4 94.8 97.1 99.5 103.0 106.5 110.0 113.5 117.0 120.5 124.0 127.5 131.0    
Depreciation rate (% pa)  ->> 3.0  <<-    
Base depreciation on cost (enter 0) or    
  use double declining balance (enter 1) ->>    Enter 0 or 1 Total Total Total  
Depreciation for period ($000) 1.3 1.3 1.3 1.3 1.3 1.3 1.3 1.3 1.3 1.6 1.6 1.6 1.6 1.6 1.6 2.4 2.4 2.4 2.4 2.4 2.4 2.4 2.4 2.4 2.4 2.4 2.4 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 16.1 26.3 38.6  
     X = 0 to 4     After entering capital expenditure, press F9 to update cost of the fixed assets above                                                   Total Total Total  
Capital expenditure ($000) 2 <<->>     150.0   300.0   450.0   150.0 300.0 450.0  
                                                                             
Disposal of Land, buildings & improvements ($000):     Set cells below to zero if no fixed asset sales in this category                                                       Total Total Total  
  -Proceeds ->>        
  -Cost ->>        
  -Accumulated depreciation ->>          
Plant & machinery <<-       Opening     These values will be inserted into the monthly balance sheets                                                            
Cost or valuation ($000) ->> 250.0 250.0 250.0 250.0 325.0 325.0 325.0 325.0 325.0 475.0 475.0 475.0 455.0 455.0 805.0 805.0 805.0 805.0 805.0 805.0 805.0 805.0 805.0 805.0 805.0 805.0 805.0 805.0 1,805.0 1,805.0 1,805.0 1,805.0 1,805.0 1,805.0 1,805.0 1,805.0 1,805.0    
Accumulated depreciation ($000) ->> 75.0 77.9 80.8 83.6 86.4 90.4 94.3 98.1 101.9 105.6 111.8 117.8 113.8 119.5 125.1 136.4 147.5 158.5 169.3 179.9 190.3 200.5 210.6 220.5 230.2 239.8 249.2 258.5 267.6 293.2 318.4 343.2 367.6 391.5 415.1 438.3 461.0    
Depreciation rate (% pa)  ->> 10.0  <<-    
Base depreciation on cost (enter 0) or    
  use double declining balance (enter 1) ->> 1.0  Enter 0 or 1 Total Total Total  
Depreciation for period ($000) 2.9 2.9 2.8 2.8 4.0 3.9 3.8 3.8 3.7 6.2 6.1 6.0 5.7 5.6 11.3 11.1 11.0 10.8 10.6 10.4 10.2 10.1 9.9 9.7 9.6 9.4 9.3 9.1 25.6 25.2 24.8 24.4 24.0 23.6 23.2 22.8 48.8 116.5 230.8  
     X = 0 to 4     After entering capital expenditure, press F9 to update cost of the fixed assets above                                                   Total Total Total  
Capital expend excl lease ($000) 2 <<->>   150.0   350.0   700.0   150.0 350.0 700.0  
      Set cells below to zero if leasing is not being used to acquire fixed assets in this category                                                                      
New leases ($000) ->>   75.0   300.0   75.0 300.0  
Interest on new leases ($000) ->>   5.0   5.0   5.0   15.0    
Repayments of new leases ($000)  ->>   8.0   8.0   8.0   24.0    
                                                                             
Disposal of Plant & machinery ($000):     Set cells below to zero if no fixed asset sales in this category                                                       Total Total Total  
  -Proceeds ->>   50.0   50.0    
  -Cost ->>   20.0   20.0    
  -Accumulated depreciation ->>   10.0   10.0      
Computers & equipment <<-       Opening     These values will be inserted into the monthly balance sheets                                                            
Cost or valuation ($000) ->> 250.0 250.0 250.0 250.0 325.0 325.0 325.0 325.0 325.0 425.0 425.0 425.0 405.0 405.0 505.0 505.0 600.0 600.0 600.0 600.0 600.0 600.0 600.0 600.0 600.0 600.0 600.0 600.0 600.0 600.0 730.0 730.0 730.0 730.0 730.0 730.0 730.0    
Accumulated depreciation ($000) ->> 75.0 82.3 89.3 96.0 102.4 111.7 120.6 129.1 137.2 145.1 156.7 167.9 168.6 178.5 187.9 201.1 213.8 229.9 245.3 260.1 274.2 287.8 300.8 313.3 325.2 336.7 347.7 358.2 368.2 377.9 387.2 401.4 415.1 428.2 440.8 452.9 464.4    
Depreciation rate (% pa)  ->> 25.0  <<-    
Base depreciation on cost (enter 0) or    
  use double declining balance (enter 1) ->> 1.0  Enter 0 or 1 Total Total Total  
Depreciation for period ($000) 7.3 7.0 6.7 6.4 9.3 8.9 8.5 8.2 7.8 11.7 11.2 10.7 9.8 9.4 13.2 12.7 16.1 15.4 14.8 14.2 13.6 13.0 12.5 11.9 11.4 11.0 10.5 10.1 9.7 9.3 14.3 13.7 13.1 12.6 12.0 11.5 103.6 156.6 139.2  
     X = 0 to 4     After entering capital expenditure, press F9 to update cost of the fixed assets above                                                   Total Total Total  
Capital expend excl lease ($000) 2 <<->>   100.0   95.0   130.0   100.0 95.0 130.0  
      Set cells below to zero if leasing is not being used to acquire fixed assets in this category                                                      
New leases ($000) ->>   75.0   100.0   75.0 100.0    
Interest on new leases ($000) ->> 5.0   5.0   5.0   5.0   5.0   12.0   12.0   12.0   12.0   12.0   20.0 29.0 36.0  
Repayments of new leases ($000)  ->> 8.0   8.0   8.0   8.0   8.0   12.0   12.0   12.0   12.0   12.0   32.0 32.0 36.0  
                                                                             
Disposal of Computers & equipment ($000):     Set cells below to zero if no fixed asset sales in this category                                                       Total Total Total  
  -Proceeds ->>   50.0   50.0    
  -Cost ->>   20.0   20.0    
  -Accumulated depreciation ->>   10.0   10.0      
Automobiles, vehicles etc. <<-       Opening     These values will be inserted into the monthly balance sheets                                                            
Cost or valuation ($000) ->> 50.0 50.0 50.0 40.0 100.0 100.0 100.0 100.0 100.0 100.0 150.0 150.0 150.0 250.0 250.0 250.0 250.0 250.0 250.0 230.0 230.0 230.0 230.0 230.0 230.0 230.0 230.0 230.0 230.0 230.0 200.0 200.0 200.0 200.0 200.0 200.0 200.0    
Accumulated depreciation ($000) ->> 25.0 26.0 27.1 23.1 24.0 26.0 28.1 30.2 32.3 34.4 36.5 39.6 42.7 45.8 51.0 56.3 61.5 66.7 71.9 57.1 61.9 66.7 71.5 76.3 81.0 85.8 90.6 95.4 100.2 105.0 94.8 99.0 103.1 107.3 111.5 115.6 119.8    
Depreciation rate (% pa)  ->> 25.0  <<-    
Base depreciation on cost (enter 0) or    
  use double declining balance (enter 1) ->>    Enter 0 or 1 Total Total Total  
Depreciation for period ($000) 1.0 1.0 1.0 0.8 2.1 2.1 2.1 2.1 2.1 2.1 3.1 3.1 3.1 5.2 5.2 5.2 5.2 5.2 5.2 4.8 4.8 4.8 4.8 4.8 4.8 4.8 4.8 4.8 4.8 4.8 4.2 4.2 4.2 4.2 4.2 4.2 22.7 58.3 53.8  
     X = 0 to 4     After entering capital expenditure, press F9 to update cost of the fixed assets above                                                   Total Total Total  
Capital expend excl lease ($000) 1 <<->>   50.0   50.0    
      Set cells below to zero if leasing is not being used to acquire fixed assets in this category                                                      
New leases ($000) ->>   60.0   100.0   60.0 100.0    
Interest on new leases ($000) ->>   2.5   2.5   2.5   2.5   5.0   5.0   5.0   5.0   5.0   7.5 12.5 15.0  
Repayments of new leases ($000)  ->>   2.0   2.0   2.0   2.0   7.0   7.0   7.0   7.0   7.0   6.0 16.0 21.0  
                                                                             
Disposal of Automobiles, vehicles etc. ($000):     Set cells below to zero if no fixed asset sales in this category                                                       Total Total Total  
  -Proceeds ->>   25.0   50.0   60.0   25.0 50.0 60.0  
  -Cost ->>   10.0   20.0   30.0   10.0 20.0 30.0  
  -Accumulated depreciation ->>   5.0   20.0   15.0   5.0 20.0 15.0  
Fixed Asset Summary         Opening                                                                              
Cost or valuation ($000) 1,050.0 1,050.0 1,050.0 1,040.0 1,250.0 1,250.0 1,250.0 1,250.0 1,250.0 1,650.0 1,700.0 1,700.0 1,660.0 1,760.0 2,210.0 2,510.0 2,605.0 2,605.0 2,605.0 2,585.0 2,585.0 2,585.0 2,585.0 2,585.0 2,585.0 2,585.0 2,585.0 3,035.0 4,035.0 4,035.0 4,135.0 4,135.0 4,135.0 4,135.0 4,135.0 4,135.0 4,135.0    
Accumulated depreciation ($000) 225.0 237.5 249.6 256.5 267.7 284.3 300.4 316.1 331.4 346.3 367.8 389.8 391.2 411.5 433.4 464.8 496.1 530.8 564.6 577.5 609.3 640.3 670.5 700.0 728.9 757.1 784.6 811.6 839.1 882.6 910.4 957.1 1,002.8 1,047.6 1,091.4 1,134.2 1,176.2 Total Total Total  
Depreciation for period ($000) 12.5 12.1 11.8 11.3 16.6 16.1 15.7 15.3 14.9 21.5 22.0 21.4 20.3 21.9 31.4 31.4 34.6 33.8 33.0 31.7 31.0 30.2 29.5 28.9 28.2 27.6 26.9 27.5 43.6 42.7 46.7 45.7 44.7 43.8 42.9 42.0 191.2 357.7 462.3  
  Total Total Total  
Capital expenditure ($000) 400.0 50.0 350.0 300.0 95.0 450.0 700.0 130.0 450.0 745.0 1,280.0  
  Total Total Total  
New leases (20092010) 210.0 100.0 100.0 300.0 210.0 200.0 300.0  
Interest on new leases ($000) 5.0 2.5 10.0 2.5 10.0 2.5 10.0 7.5 17.0 17.0 17.0 17.0 17.0 42.5 41.5 51.0  
Repayments of new leases ($000) 8.0 2.0 16.0 2.0 16.0 2.0 16.0 10.0 19.0 19.0 19.0 19.0 19.0 62.0 48.0 57.0  
     
Disposal of  fixed assets ($000): Total Total Total  
  -Proceeds 25.0 100.0 50.0 60.0 125.0 50.0 60.0  
  -Cost 10.0 40.0 20.0 30.0 50.0 20.0 30.0  
  -Accumulated depreciation 5.0 20.0 20.0 15.0 25.0 20.0 15.0  
                                                                                           
Supplementary Data & Calculations: