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[]
[null,"Acct Number","Description","General Ledger Account Balance","(Direct Costs)","(Disallowed Costs)",null,"Proposed Company Wide","% of Direct Labor",null,"Proposed Home Office","Home Office Allocation %","Proposed Field Office","Field Allocation%"]
[null,"5000","DIRECT LABOR",null,null,null,null,{"$f":"+D9+E9+F9","v":0},{"$f":"ROUND(H9/H9,4)","v":{"$error":"#DIV/0!"}},null,null,{"$f":"IF(H9=0,\"\",ROUND(K9/$H9,4))","v":""},null,{"$f":"IF(H9=0,\"\",ROUND(M9/$H9,4))","v":""}]
[]
[null,"INDIRECT COSTS:"]
[null,"  FRINGE BENEFITS"]
[null,"6000","Benefits: Bonuses",0,0,0,null,{"$f":"+D13+E13+F13","v":0},{"$f":"ROUND(H13/$H$9,4)","v":{"$error":"#DIV/0!"}},null,0,{"$f":"IF(H13=0,\"\",ROUND(K13/$H13,4))","v":""},0,{"$f":"IF(H13=0,\"\",ROUND(M13/$H13,4))","v":""}]
[null,"6100","Benefits: 401(k)/ Retirement plans",0,0,0,null,{"$f":"+D14+E14+F14","v":0},{"$f":"ROUND(H14/$H$9,4)","v":{"$error":"#DIV/0!"}},null,0,"",0,""]
[null,"6200","Benefits: PTO (vac., sick, holiday)",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"6300","Insurance",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"6310","     Insurance: Disability",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"6320","     Insurance: Life",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"6330","     Insurance: Medical",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"6340","     Insurance: Workers' Comp",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"6390","     Insurance: Key Employee Life",0,0,0,null,{"$f":"+D21+E21+F21","v":0},{"$f":"ROUND(H21/$H$9,4)","v":{"$error":"#DIV/0!"}},null,0,"",0,""]
[null,"6300","Subtotal Insurance",{"$f":"SUBTOTAL(9,D16:D21)","v":0},{"$f":"SUBTOTAL(9,E16:E21)","v":0},{"$f":"SUBTOTAL(9,F16:F21)","v":0},null,{"$f":"SUBTOTAL(9,H16:H21)","v":0},{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"6400","Payroll Taxes",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"6410","     Payroll Taxes: FICA and Med",0,0,0,null,{"$f":"+D24+E24+F24","v":0},{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"6420","     Payroll Taxes: FUTA and SUTA",0,0,0,null,{"$f":"+D25+E25+F25","v":0},{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"6400","Subtotal Payroll Taxes",{"$f":"SUBTOTAL(9,D23:D25)","v":0},{"$f":"SUBTOTAL(9,E23:E25)","v":0},{"$f":"SUBTOTAL(9,F23:F25)","v":0},null,{"$f":"SUBTOTAL(9,H23:H25)","v":0},{"$f":"SUBTOTAL(9,I23:I25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K23:K25)","v":0},"",{"$f":"SUBTOTAL(9,M23:M25)","v":0},""]
[null,"6500","Misc. Fringe Benefits",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"xxxx"]
[null,"  TOTAL FRINGE BENEFITS",null,{"$f":"SUBTOTAL(9,D13:D28)","v":0},{"$f":"SUBTOTAL(9,E13:E28)","v":0},{"$f":"SUBTOTAL(9,F13:F28)","v":0},null,{"$f":"SUBTOTAL(9,H13:H28)","v":0},{"$f":"SUBTOTAL(9,I13:I28)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K13:K28)","v":0},null,{"$f":"SUBTOTAL(9,M13:M28)","v":0}]
[]
[null,"GENERAL OVERHEAD   "]
[null,"7000","Indirect Labor",0,0,0,null,{"$f":"+D32+E32+F32","v":0},{"$f":"ROUND(H32/$H$9,4)","v":{"$error":"#DIV/0!"}},null,0,{"$f":"IF(H32=0,\"\",ROUND(K32/$H32,4))","v":""},0,{"$f":"IF(H32=0,\"\",ROUND(M32/$H32,4))","v":""}]
[null,"7010","     Indirect Labor",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7090","     Indirect Labor -Unallowable (Eg. Marketing)",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7000","Subtotal Indirect Labor",{"$f":"SUBTOTAL(9,D32:D34)","v":0},{"$f":"SUBTOTAL(9,E32:E34)","v":0},{"$f":"SUBTOTAL(9,F32:F34)","v":0},null,{"$f":"SUBTOTAL(9,H32:H34)","v":0},{"$error":"#DIV/0!"},null,{"$f":"SUBTOTAL(9,K32:K34)","v":0},"",{"$f":"SUBTOTAL(9,M32:M34)","v":0},""]
[null,"5190","Direct Costs",0,0,0,null,{"$f":"+D36+E36+F36","v":0},{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"5191","     Direct: Lodging, Meals, and Travel",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"5192","     Direct: Employee Mileage Reimbursements",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"5193","     Direct: Rentals and Supplies",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"5194","     Direct: Subconsultants",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"5190","Subtotal Direct Costs",{"$f":"SUBTOTAL(9,D36:D40)","v":0},{"$f":"SUBTOTAL(9,E36:E40)","v":0},{"$f":"SUBTOTAL(9,F36:F40)","v":0},null,{"$f":"SUBTOTAL(9,H36:H40)","v":0},{"$f":"SUBTOTAL(9,I36:I40)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K36:K40)","v":0},"",{"$f":"SUBTOTAL(9,M36:M40)","v":0},""]
[null,"7100","Advertising",0,0,0,null,{"$f":"+D42+E42+F42","v":0},{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7110","     Advertising and Marketing: Direct",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7120","     Advertising: Help Wanted",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7190","     Advertising and Marketing: General",0,0,0,null,{"$f":"+D45+E45+F45","v":0},{"$f":"ROUND(H45/$H$9,4)","v":{"$error":"#DIV/0!"}},null,0,"",0,""]
[null,"7100","Subtotal Advertising",{"$f":"SUBTOTAL(9,D42:D45)","v":0},{"$f":"SUBTOTAL(9,E42:E45)","v":0},0,null,{"$f":"SUBTOTAL(9,H42:H45)","v":0},{"$error":"#DIV/0!"},null,{"$f":"SUBTOTAL(9,K42:K45)","v":0},"",{"$f":"SUBTOTAL(9,M42:M45)","v":0},""]
[null,"7200","Automobile Expense",0,0,0,null,{"$f":"+D47+E47+F47","v":0},{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7210","     Automobile Expense",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7290","     Personal Use of Company Vehicle",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7200","Subtotal Automobile Expense",{"$f":"SUBTOTAL(9,D47:D49)","v":0},{"$f":"SUBTOTAL(9,E47:E49)","v":0},{"$f":"SUBTOTAL(9,F47:F49)","v":0},null,{"$f":"SUBTOTAL(9,H47:H49)","v":0},{"$f":"SUBTOTAL(9,I47:I49)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K47:K49)","v":0},"",{"$f":"SUBTOTAL(9,M47:M49)","v":0},""]
[null,"7300","Bank Service Charge",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7490","Contributions and Gifts",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7500","Depreciation & Amortization",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7510","     Depreciation Expense - Building",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7520","     Depreciation Expense - Machinery & Equipment",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7590","     Goodwill Amortization",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7500"," Subtotal Depreciation & Amortization",{"$f":"SUBTOTAL(9,D53:D56)","v":0},{"$f":"SUBTOTAL(9,E53:E56)","v":0},{"$f":"SUBTOTAL(9,F53:F56)","v":0},null,{"$f":"SUBTOTAL(9,H53:H56)","v":0},{"$error":"#DIV/0!"},null,{"$f":"SUBTOTAL(9,K53:K56)","v":0},"",{"$f":"SUBTOTAL(9,M53:M56)","v":0},""]
[null,"7600","Dues and Subscriptions",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7700","Insurance ",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7710","     Insurance: Automotive",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7720","     Insurance: Business Liability",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7730","     Insurance: Property",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7700","Subtotal Insurance",{"$f":"SUBTOTAL(9,D59:D62)","v":0},{"$f":"SUBTOTAL(9,E59:E62)","v":0},{"$f":"SUBTOTAL(9,F59:F62)","v":0},null,{"$f":"SUBTOTAL(9,H59:H62)","v":0},{"$f":"SUBTOTAL(9,I59:I62)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K59:K62)","v":0},"",{"$f":"SUBTOTAL(9,M59:M62)","v":0},""]
[null,"7890","Interest Expense",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"7900","Licenses and Permits",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8000","Maintenance and Repairs",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8100","Travel & Meals",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8110","     Travel & Meals (Allowable)",0,0,0,null,{"$f":"+D68+E68+F68","v":0},{"$f":"ROUND(H68/$H$9,4)","v":{"$error":"#DIV/0!"}},null,0,"",0,""]
[null,"8190","     Travel & Meals (Unallowable)",0,0,0,null,{"$f":"+D69+E69+F69","v":0},{"$f":"ROUND(H69/$H$9,4)","v":{"$error":"#DIV/0!"}},null,0,"",0,""]
[null,"8100","Subtotal Travel & Meals",{"$f":"SUBTOTAL(9,D67:D69)","v":0},{"$f":"SUBTOTAL(9,E67:E69)","v":0},{"$f":"SUBTOTAL(9,F67:F69)","v":0},null,{"$f":"SUBTOTAL(9,H67:H69)","v":0},{"$error":"#DIV/0!"},null,{"$f":"SUBTOTAL(9,K67:K69)","v":0},"",{"$f":"SUBTOTAL(9,M67:M69)","v":0},""]
[null,"8290","Entertainment",0,0,0,null,{"$f":"+D71+E71+F71","v":0},{"$f":"ROUND(H71/$H$9,4)","v":{"$error":"#DIV/0!"}},null,0,"",0,""]
[null,"8390","Misc. Fees, Fines, Penalties",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8400","Office Expense",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8410","     Office Expense: Cleaning",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8420","     Office Expense: Postage and Delivery",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8430","     Office Expense: Office Supplies",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8440","     Office Expense: Computer Expense",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8450","     Office Expense: Printing & Reproduction",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8460","     Office Expense: Other Office Expense",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8400","Subtotal Office Expense",{"$f":"SUBTOTAL(9,D73:D79)","v":0},{"$f":"SUBTOTAL(9,E73:E79)","v":0},{"$f":"SUBTOTAL(9,F73:F79)","v":0},null,{"$f":"SUBTOTAL(9,H73:H79)","v":0},{"$f":"SUBTOTAL(9,I73:I79)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K73:K79)","v":0},"",{"$f":"SUBTOTAL(9,M73:M79)","v":0},""]
[null,"8500","Professional Fees",0,0,0,null,{"$f":"+D81+E81+F81","v":0},{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8510","     Prof Fees: Legal",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8520","     Prof Fees: Accounting (Excluding NJDOT Audit)",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8530","     Prof Fees: Accounting (NJDOT Audit)",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8540","     Professional Fees- Other",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8500","Subtotal Professional Fees ",{"$f":"SUBTOTAL(9,D81:D85)","v":0},{"$f":"SUBTOTAL(9,E81:E85)","v":0},{"$f":"SUBTOTAL(9,F81:F85)","v":0},null,{"$f":"SUBTOTAL(9,H81:H85)","v":0},{"$f":"SUBTOTAL(9,I81:I85)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K81:K85)","v":0},"",{"$f":"SUBTOTAL(9,M81:M85)","v":0},""]
[null,"8600","Recruiting",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8700","Rent",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8710","     Rent-Equipment",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8720","     Rent-Office",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8730","     Rent-Other",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8700","Subtotal Rent",{"$f":"SUBTOTAL(9,D88:D91)","v":0},{"$f":"SUBTOTAL(9,E88:E91)","v":0},{"$f":"SUBTOTAL(9,F88:F91)","v":0},null,{"$f":"SUBTOTAL(9,H88:H91)","v":0},{"$f":"SUBTOTAL(9,I88:I91)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K88:K91)","v":0},"",{"$f":"SUBTOTAL(9,M88:M91)","v":0},""]
[null,"8800","Telephone",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"8900","Utilities",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"9090","Bad Debt Expense",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"9100","Seminars & Training",0,0,0,null,{"$f":"+D96+E96+F96","v":0},{"$error":"#DIV/0!"},null,0,{"$f":"IF(H96=0,\"\",ROUND(K96/$H96,4))","v":""},0,{"$f":"IF(H96=0,\"\",ROUND(M96/$H96,4))","v":""}]
[null,"9290","Lobbying",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"9300","Taxes ",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"9320","     Taxes- State & Local",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"9390","     Taxes- Federal Income Tax",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"9300","Subtotal Taxes",{"$f":"SUBTOTAL(9,D98:D100)","v":0},{"$f":"SUBTOTAL(9,E98:E100)","v":0},{"$f":"SUBTOTAL(9,F98:F100)","v":0},null,{"$f":"SUBTOTAL(9,H98:H100)","v":0},{"$f":"SUBTOTAL(9,I98:I100)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K98:K100)","v":0},"",{"$f":"SUBTOTAL(9,M98:M100)","v":0},""]
[null,"9400","Miscellaneous Other",0,0,0,null,0,{"$f":"ROUND(H102/$H$9,4)","v":{"$error":"#DIV/0!"}},null,0,"",0,""]
[null,"9590","Organization/Reorganization",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"9600","Credit for Internal Allocations",0,0,0,null,0,{"$error":"#DIV/0!"},null,0,"",0,""]
[null,"zzzz"]
[null,"TOTAL GENERAL OVERHEAD",null,{"$f":"SUBTOTAL(9,D32:D105)","v":0},{"$f":"SUBTOTAL(9,E32:E105)","v":0},{"$f":"SUBTOTAL(9,F32:F105)","v":0},null,{"$f":"SUBTOTAL(9,H32:H105)","v":0},{"$f":"SUBTOTAL(9,I32:I105)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K32:K105)","v":0},null,{"$f":"SUBTOTAL(9,M32:M105)","v":0}]
[]
[null,"TOTAL INDIRECT COSTS & OVERHEAD RATE",null,{"$f":"SUBTOTAL(9,D12:D107)","v":0},{"$f":"SUBTOTAL(9,E12:E107)","v":0},{"$f":"SUBTOTAL(9,F12:F107)","v":0},null,{"$f":"SUBTOTAL(9,H12:H107)","v":0},{"$f":"SUBTOTAL(9,I12:I107)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,K12:K107)","v":0},{"$f":"ROUND(K108/K9,4)","v":{"$error":"#DIV/0!"}},{"$f":"SUBTOTAL(9,M12:M107)","v":0},{"$f":"ROUND(M108/M9,4)","v":{"$error":"#DIV/0!"}}]
[]
[null,"9999","Facilities Capital Cost of Money (FCCM) (Optional)",null,null,null,null,{"$f":"+D110+E110+F110","v":0},{"$f":"+H110/$H$9","v":{"$error":"#DIV/0!"}}]
[]
[null,"OVERHEAD RATES (as percentages of direct labor cost)…………………………………………………………………..",null,null,null,null,null,null,{"$f":"+I108","v":{"$error":"#DIV/0!"}},null,null,{"$f":"+L108","v":{"$error":"#DIV/0!"}},null,{"$f":"+N108","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,"Company Wide",null,null,"Home Office",null,"Field Office"]
[]
[]
[]
[]
[]
[null,"FAR  References and Notes:"]

{"sheet":"Indirect (AASHTO example)","index":1,"n_rows":79,"n_cols":12,"rows_kept":79,"cut":false,"hidden":false,"merged":[[7,8,7,11],[6,8,6,11]]}
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ALLOCATIONS"]
[]
[null,"Acct Number","Description","General Ledger Account Balance","Direct Costs","Disallowed Costs",null,"Proposed Company Wide","Proposed Home Office","Proposed Field Office",null,"Percent to Field Office"]
[null,"DIRECT LABOR",null,1950501,1950501,0,null,{"$f":"+D10+F10","v":1950501},1826853,123648,"(n)",{"$f":"+J10/H10","v":6.3392943659090664E-2}]
[]
[null,"INDIRECT COSTS:"]
[null,"  FRINGE BENEFITS"]
[null,"6300","Benefits: Bonuses",234060,null,-28560,"(a)",{"$f":"+D14+E14+F14","v":205500},193000,12500,"(n)"]
[null,"6310","Benefits: 401(k)",97525,null,0,null,{"$f":"+D15+E15+F15","v":97525},91255,6270,"(n)"]
[null,"6320","Benefits: PTO (vac., sick, holiday)",253565,null,0,null,253565,241421,12144,"(n)"]
[null,"6820","Insurance: Disability",58515,null,null,null,58515,54806,3709,null,{"$f":"+J17/H17","v":6.3385456720499014E-2}]
[null,"6830","Insurance: Life",21846,null,-800,"(b)",21046,19711,1334,null,{"$f":"+J18/H18","v":6.3384966264373274E-2}]
[null,"6840","Insurance: Medical",136535,null,null,null,136535,127880,8655,null,6.3390339473395105E-2]
[null,"6850","Insurance: Workers' Comp",15799,null,null,null,15799,14798,1002,null,6.3421735552883093E-2]
[null,"7500","Payroll Taxes: FICA and Med",180421,null,null,null,180421,168984,11437,null,6.3390625259809E-2]
[null,"7510","Payroll Taxes: FUTA and SUTA",78020,null,null,null,78020,73074,4946,null,6.3394001538067166E-2]
[]
[null,"  TOTAL FRINGE BENEFITS",null,{"$f":"SUM(D14:D22)","v":1076286},{"$f":"SUM(E14:E22)","v":0},{"$f":"SUM(F14:F22)","v":-29360},null,{"$f":"SUM(H14:H22)","v":1046926},{"$f":"SUM(I14:I22)","v":984929},{"$f":"SUM(J14:J22)","v":61997}]
[]
[null,"GENERAL OVERHEAD   "]
[null,"6700","Indirect Labor (G&A and support allocation)",741190,null,-3300,"(c)",{"$f":"+D27+E27+F27","v":737890},680506,38736,"(o)",5.2499999999999998E-2]
[null,"6700","Indirect Labor (field labor allocation)",null,null,null,"(d)",{"$f":"+D28+E28+F28","v":0},null,18648,"(n)"]
[null,"5010","Direct: Lodging, Meals, and Travel",122101,-122101,null,"(d)",0,null,null,null,5.2499999999999998E-2]
[null,"5020","Direct: Employee Mileage Reimbursements",159941,-159941,null,"(d)",0,null,null,null,5.2499999999999998E-2]
[null,"5030","Direct: Rentals and Supplies",21651,-21651,null,"(d)",0,null,null,null,5.2499999999999998E-2]
[null,"5040","Direct: Subconsultants",44862,-44862,null,"(d)",0,null,null,null,5.2499999999999998E-2]
[null,"6000","Advertising and Marketing",23991,null,-6750,"(e)",17241,16336,905,null,{"$f":"+J33/H33","v":5.2491154805405719E-2}]
[null,"6100","Automobile Expense",68268,null,-13580,"(f)",54688,51817,2871,null,5.249780573434757E-2]
[null,"6200","Bank Service Charge",9753,null,null,null,9753,9241,512,null,5.249666769199221E-2]
[null,"6400","Contributions and Gifts",14629,null,-14629,"(g)",0,null,null,null,5.2499999999999998E-2]
[null,"6500","Depreciation Expense",117030,null,null,null,117030,117030,null,"(p)"]
[null,"6600","Dues and Subscriptions",16189,null,-350,"(h)",15839,15008,831,null,{"$f":"+J38/H38","v":5.2465433423827264E-2}]
[null,"6800","Insurance: Automotive",15409,null,null,null,15409,14600,809,null,5.2501784671295994E-2]
[null,"6810","Insurance: Business Liability",23406,null,null,null,23406,22177,1229,null,5.2507903956250532E-2]
[null,"6900","Interest Expense",36084,null,-36084,"(i)",0,null,null,null,5.2499999999999998E-2]
[null,"7000","Licenses and Permits",21456,null,null,null,21456,20329,1126,null,{"$f":"+J42/H42","v":5.2479492915734526E-2}]
[null,"7100","Maintenance and Repairs",97135,null,null,null,97135,92036,5099,null,5.2493951716682967E-2]
[null,"7200","Meals & Entertainment",19310,null,-1050,"(j)",18260,17301,959,null,5.2519167579408541E-2]
[null,"7300","Misc. Fees, Fines, Penalties",6827,null,-6827,"(k)",0,null,null,null,5.2499999999999998E-2]
[null,"7400","Office Expense: Cleaning",8192,null,null,null,8192,8192,null,"(p)"]
[null,"7410","Office Expense: Postage and Delivery",4486,null,null,null,4486,4486,null,"(p)"]
[null,"7420","Office Expense: Office Supplies",32183,null,null,null,32183,32183,null,"(p)"]
[null,"7430","Office Expense: Other Office Expense",35889,null,null,null,35889,35889,null,"(p)"]
[null,"7600","Personal Property Tax",42911,null,null,null,42911,42911,null,"(p)"]
[null,"7700","Prof Fees: Accounting and Legal",30428,null,null,null,30428,28830,1597,null,{"$f":"+J51/H51","v":5.2484553700538977E-2}]
[null,"7800","Rent  ",180049,null,-2400,"(l)",177649,177649,null,"(p)"]
[null,"7900","Telephone",60466,null,null,null,60466,57291,3174,null,5.2492309727780899E-2]
[null,"8000","Utilities",29472,null,null,null,29472,29472,null,"(p)"]
[null,null,"Credit for Internal Allocations",null,null,-107278,"(m)",-107278,-107278,null,"(p)"]
[null,"TOTAL GENERAL OVERHEAD",null,{"$f":"SUM(D27:D55)","v":1983308},{"$f":"SUM(E27:E55)","v":-348555},{"$f":"SUM(F27:F55)","v":-192248},null,{"$f":"SUM(H27:H55)","v":1442505},{"$f":"SUM(I27:I55)","v":1366006},{"$f":"SUM(J27:J55)","v":76496}]
[]
[null,"TOTAL INDIRECT COSTS & OVERHEAD RATE",null,{"$f":"+D56+D24","v":3059594},{"$f":"+E56+E24","v":-348555},{"$f":"+F56+F24","v":-221608},null,{"$f":"+H56+H24","v":2489431},{"$f":"+I56+I24","v":2350935},{"$f":"+J56+J24","v":138493}]
[]
[null,"OVERHEAD RATES (as percentages of direct labor cost)…………………………………………………………………..",null,null,null,null,null,{"$f":"+H58/H10","v":1.276303370262307},{"$f":"+I58/I10","v":1.2868769408376044},{"$f":"+J58/J10","v":1.1200585533126295}]
[null,null,null,null,null,null,null,"Company Wide","Home Office","Field Office"]
[]
[null,"FAR  References and Notes:"]
[null,"(a) 31.205-6(a)(6)(ii)(B): Owners' compensation in excess of reasonable amount  is disallowed (distribution of profits)."]
[null,"(b) 31.205-19(e)(2)(v): Officers' life insurance is disallowed."]
[null,"(c) 31.201-6(e)(2)(v): Marketing, lobbying, and any labor associated with unallowable activities is disallowed."]
[null,"(d) 31.202: Excluded direct project costs (both billable & nonbillable costs) from indirect cost pool."]
[null,"(e) 31.205-1: Costs for general marketing materials are disallowed."]
[null,"(f) 31.205-6(m)(2) & 31.205-46(d): Personal use of a company asset (automobile) is disallowed."]
[null,"(g) 31.205-8 & 31.205-13(b): Contributions and gifts are disallowed."]
[null,"(h) 31.205-22 Lobbying costs, paid as a percentage of professional dues, are disallowed."]
[null,"(i) 31.205-20 Interest is disallowed."]
[null,"(j) 31.205-14 & 31.205-51: Costs for entertainment and alcoholic beverages are disallowed. (The entertainment cost principle supersedes all others.)"]
[null,"(k) 31.205-4, 31.205-15, & 31.205-20: Disallowed late fees; Government-imposed fines and penalties; and credit card interest."]
[null,"(l) 31.205-36(b)(3): Related-party rent (not an arm's-length transaction) is limited to actual cost of ownership, net of interest and other unallowable items."]
[null,"(m) 31.202: Direct costs segregated and removed from indirect cost pool."]
[null,"(n) Field employee labor and fringe specifically identified."]
[null,"(o) Indirect general and administrative and support labor less identified field portion is allocated."]
[null,"(p) Accounts specifically identified as home office only."]