ACC
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ReelWheel_excel_data1.xlsxRW Ticket Revenue A.01
| Coliseum Entertainment | Workpaper (WP) ID: | A.01 | |||||||
| Substantive Analytical Procedure - Ticket Sales Revenue: The Reel Wheel | Date: | ||||||||
| Year-end Audit: December 31, 20X5 | Prepared By: | ||||||||
| 20X5 Unaudited Account Balance (Ticket Sales Revenue) | |||||||||
| Account | Data Point | Unit Label | Tickmark | WP Reference | |||||
| Ticket Sales Revenue (unaudited) | $ 73,468,219.00 | dollars | PBC | from Trial Balance | |||||
| Allocated tolerable difference (i.e., tolerable error) | 675,000.00 | dollars | AA.09 | ||||||
| 20X5 Summary Information & Data for "The Reel Wheel" | |||||||||
| Description | Data Point | Unit Label | Tickmark | WP Reference | |||||
| Observation Wheel Height | 550 | feet | PBC, RW | ||||||
| Number of Passenger Cars | 28 | cars | PBC, RW | ||||||
| Interior Space per Car | 225 | square feet | PBC, RW | ||||||
| Maximum Capacity per Car | 40 | passengers | PBC, RW | ||||||
| Time Required for Car Revolution | 30 | minutes | PBC, RW | ||||||
| Hours of Operation (Open) | 11:00am | . | PBC, RW | ||||||
| Hours of Operation (Close) | 2:00am | . | PBC, RW | ||||||
| Description (20X5 calendar year) | Data Point | Unit Label | Tickmark | WP Reference | |||||
| Days in Operation | 361 | days | PBC | ||||||
| Total Passengers | 3,058,452 | passengers | PBC | from A.02 | |||||
| Total Children Passengers | 250,389 | passengers | PBC | A.02, A.03 | |||||
| Description (20X5 calendar year) | Data Point | Unit Label | Tickmark | WP Reference | |||||
| Regular Ticket Price (Child; Age 0 - 12) | $ - 0 | dollars | RW | ||||||
| Regular Ticket Price - Day (Adult; Age 13+) | 24.95 | dollars | RW | ||||||
| Regular Ticket Price - Night (Adult; Age 13+) | 34.95 | dollars | RW | ||||||
| Summer Ticket Price - Day (Adult; Age 13+) | 19.95 | dollars | RW | ||||||
| Summer Ticket Price - Night (Adult; Age 13+) | 29.95 | dollars | RW | ||||||
| WholesaleTicket Price | 12.95 | dollars | PBC | ||||||
| Notes | |||||||||
| • Where noted, data is verified at multiple sources (e.g., PBC, RW). | |||||||||
| • The Reel Wheel sells some tickets to wholesalers – such as third-party travel websites – if booked as part of a travel package that includes a stay at a Coliseum hotel. | |||||||||
| • Although not specifically listed on the RW website, prices for Las Vegas locals (Photo ID required) are 40% off of Regular Adult (Day, Night) prices. No additional summer discount apply for locals. | |||||||||
| Tickmark Legend | |||||||||
| PBC | Provided by client (Coliseum Entertainment) | ||||||||
| RW | Sourced from Reel Wheel public website | ||||||||
RW Ticket Revenue A.02
| Coliseum Entertainment | Workpaper (WP) ID: | A.02 | |||||
| Substantive Analytical Procedure - Ticket Sales Revenue: The Reel Wheel | Date: | ||||||
| Year-end Audit: December 31, 20X5 | Prepared By: | ||||||
| 20X5 Ticket Sales Data for "The Reel Wheel" | [Provided by Client] | ||||||
| Total Passengers | Unit Label | Tickmark | WP Reference | ||||
| January | 245,163 | people | PBC | ||||
| February | 228,455 | people | |||||
| March | 261,996 | people | |||||
| Q1 20X5 | 735,614 | people | |||||
| April | 255,898 | people | |||||
| May | 270,268 | people | |||||
| June | 256,758 | people | |||||
| Q2 20X5 | 782,924 | people | |||||
| July | 270,000 | people | |||||
| August | 260,209 | people | |||||
| September | 256,207 | people | |||||
| Q3 20X5 | 786,416 | people | |||||
| October | 273,523 | people | |||||
| November | 246,589 | people | |||||
| December | 233,385 | people | |||||
| Q4 20X5 | 753,497 | people | |||||
| 20X5 Total | 3,058,451 | people | PBC | to A.01 | |||
| Tickmark Legend | |||||||
| PBC | Provided by client (Coliseum Entertainment) |
RW Ticket Revenue A.03
| Colisum Entertainment | Workpaper (WP) ID: | A.03 | |||||||||
| Substantive Analytical Procedure - Ticket Sales Revenue: The Reel Wheel | Date: | ||||||||||
| Year-end Audit: December 31, 20X5 | Prepared By: | ||||||||||
| 20X5 Ticket Sales Mix (%) for "The Reel Wheel" | [Provided by Client] | Tickmark | |||||||||
| PBC | |||||||||||
| Children (0 - 12) | Adults (13+) | Locals | Wholesale | ||||||||
| Day | Night | Day | Night | Day | Night | Day | Night | ||||
| January | 4.2% | 3.3% | 22.4% | 43.8% | 4.5% | 8.7% | 5.2% | 7.9% | |||
| February | 4.7% | 3.1% | 22.8% | 41.6% | 4.9% | 9.4% | 5.0% | 8.5% | |||
| March | 4.1% | 3.3% | 23.1% | 43.6% | 4.0% | 7.8% | 5.8% | 8.3% | |||
| Q1 | 4.3% | 3.2% | 22.8% | 43.0% | 4.5% | 8.6% | 5.3% | 8.2% | 100.0% | ||
| April | 4.3% | 3.8% | 23.9% | 41.2% | 4.7% | 9.0% | 5.1% | 8.0% | |||
| May | 4.6% | 3.0% | 24.1% | 44.2% | 4.3% | 8.9% | 4.2% | 6.7% | |||
| June | 4.9% | 4.3% | 23.6% | 44.7% | 4.6% | 9.3% | 3.7% | 4.9% | |||
| Q2 | 4.6% | 3.7% | 23.9% | 43.4% | 4.5% | 9.1% | 4.3% | 6.5% | 100.0% | ||
| July | 4.9% | 4.0% | 22.2% | 41.2% | 5.2% | 10.4% | 4.9% | 7.2% | |||
| August | 4.9% | 4.1% | 21.6% | 43.3% | 4.8% | 11.0% | 4.4% | 5.9% | |||
| September | 4.1% | 3.4% | 22.9% | 42.6% | 4.6% | 10.4% | 5.3% | 6.7% | |||
| Q3 | 4.6% | 3.8% | 22.2% | 42.4% | 4.9% | 10.6% | 4.9% | 6.6% | 100.0% | ||
| October | 4.5% | 3.7% | 23.1% | 43.2% | 4.1% | 9.7% | 4.9% | 6.8% | |||
| November | 4.5% | 4.1% | 23.7% | 42.9% | 4.0% | 8.8% | 5.0% | 7.0% | |||
| December | 4.3% | 4.1% | 23.0% | 42.5% | 4.2% | 8.4% | 5.4% | 8.1% | |||
| Q4 | 4.4% | 4.0% | 23.3% | 42.9% | 4.1% | 9.0% | 5.1% | 7.3% | 100.0% | PBC | |
| Tickmark Legend | |||||||||||
| PBC | Provided by client (Coliseum Entertainment) |
