About the Balance Sheet and Cash Flow calculator

Use the Balance Sheet and Cash Flow calculator to model forecast balance sheets. The Balance sheet includes statistics, ratios, and cash flow, and automatically updates data when changes are made to operating plan files. The sheet also updates any time changes are made to other plan files that affect the balance sheet values. You can also manually update certain sections of this utility as needed.

The Balance Sheet and Cash Flow calculator does the following:

Summarizes historical financial statement data for any completed fiscal periods in the current quarter, plus year-to-date (YTD) for the current year
Creates a forecast for both the Balance Sheet and Cash Flow using the save-to-database functionality

Forecast sheet overview

The Balance Sheet and Cash Flow calculator Forecast sheet includes the following main areas:

	Info section – Contains tab name, the RF balance sheet group modeled, the applied scenario, and the period from which the data is pulled.
	Month columns in first quarter – Expanded columns in current quarter. In this example, the first two months contain actuals while the last month is forecast.
	Quarter columns – Unexpanded group of forecast quarter columns.
	Section and row names – The left pane of the Forecast sheet is divided into main sections. You can jump to each main section using the GoTo menu on the Main ribbon tab. Each section has subsections with rows of imported, calculated, and manually added data. See the following Forecast sheet sections table for details.
	Calculation method inserts – Select the calculation method from the drop-down lists: Last Saved – The calculator retrieves the amount that was last saved to the database for the item. History – The amount comes from actuals. Default – Default value for items without history.
	Input cells – Blue cells for entering data manually.

Forecast sheet sections

Section	Explanation
Current Assets	Account Balances – Includes account balances such as receivables, supply inventories, prepaid expenses, and so on. Days in Current Assets – Each of the Current Asset values is populated from actuals and converted into a Days in calculation. To change Forecast values, modify the targeted Days in value.
Long-Term Assets	Use the input cells to enter and modify long-term assets. Historical values are populated, and the forecast is calculated as additions or subtractions.
Current Liabilities	Each of the Current Liability values is populated from actuals and converted into a Days incalculation. To change forecast values, modify the targeted Days in value.
Long-Term Liabilities	Use the input cells to enter new debt, adjust current maturities of existing debt, and interest on new debt. Total Long Term Debt will be reduced by Total Current Maturities for each period. Adding to Current Maturities decreases your long-term debt.
Net Assets	You can modify net assets in each category by adding adjustments. Unrestricted Net Assets (Controlling Interest) – This field is populated from historical data. Driver settings determine whether Excess Revenue over Expense should be added.
Cash Balances	Contains rows for cash and Trusteed Assets. You can add adjustments for cash balances in each category. Cash is used to balance the Balance Sheet, so you cannot change the total cash directly in your model; instead, you need to change other assets, liabilities, or net asset values, to add or reduce cash.