EXCEL

profilezon5008
abc_trial_balance_2010.xls
Home>Business & Finance homework help>Accounting homework help>EXCEL

Client_TB

Account Description FY10 Ending Balance
111150 OPERATIONS CASH (1,327,645.38)
111151 OPERATIONS CASH- LANE A/C 270.11
111400 PETTY CASH 1,300.00
133050 LEAF DEPT CLAIMS (3,325.85)
133070 MISC RECEIVABLES (NON-TRADE) 392,247.68
135200 INTERCOMPANY ACME MISC 171,384.89
135210 I/C L & M RECEIVABLE 2,253,225.62
135600 I/C ABC XYZ BRANDS (9,895,951.34)
135900 I/C ACME INVENTORY (64,035.53)
136500 INTER-DIV CASH - OPERATIONS/RT (2,182,519,415.25)
137200 INTER-DIV INVENTORY REC-ABC RT 2,110,496,504.26
137300 INTER-DIV INVENTORY REC-XYZ 1,027,182.97
141100 LEAF INVENTORY 51,457,225.61
141101 LEAF INVENTORY-SNR 3,004,256.25
141700 MATERIAL OH 17,765.97
142100 RM INVENTORY 4,194,378.82
142200 RM IN TRANSIT - 0
142400 RM VAR ALLOC (89,183.56)
143100 WIP INVENTORY 171,117.87
143150 WIP INVENTORY IN PROCESS - 0
143320 WIP OUTSIDE PROCESSORS 1,856,818.65
143350 WIP OUTSIDE PROCESSORS-CRES 38,984.39
143500 WIP PLAN OVER/UNDER ABSORB - 0
144100 FG MFG STOCK NO TAX 16,122,139.30
144400 FG VAR ALLOC-MFG STOCK (208,707.90)
144500 FG PLAN OVER/UNDER ABSORB - 0
145100 TOOLS/OPER SUP INVENTORY 150,310.37
146100 PARTS INVENTORY 6,142,960.74
147100 LEAF LIFO RES (16,085,000.00)
147200 RM LIFO RES (664,000.00)
147300 WIP LIFO RES (36,000.00)
147400 FG LIFO RES - MFG STOCK (4,495,000.00)
148200 FG OBSOLETE RES - MFG STOCK (63,218.07)
148400 RM OBSOLETE RES (31,659.97)
148600 TOOLS/OPER SUP OBSOLETE RES (1,235,657.08)
151110 PPD INSURANCE CURRENT 358,299.56
151120 PPD OTHER EXP CURRENT 81,291.91
152300 OTHER DEPOSITS CURRENT 76,010.54
171110 LAND 1,273,606.39
171120 LAND IMPROVE 144,710.48
171210 BUILDINGS 13,574,926.07
171220 BLDGS LEASE IMPROVE 147,169.03
171310 MACH/EQUIP 79,967,396.82
171312 MACH/EQUIP SURPLUS 75,740.81
171320 MACH/EQUIP LEASE IMPROVE 0.29
171330 MACH/EQUIP CAPITAL LEASE - 0
171410 FURN/FIX 9,777,793.48
171510 AUTOS 710,907.55
171710 CONSTRUCTION IN PROCESS 9,929,552.55
172110 A/D LAND IMPROVE (70,560.81)
172210 A/D BUILDINGS (7,734,224.75)
172220 A/D BLDGS LEASE IMPROVE (29,407.48)
172310 A/D MACH/EQUIP (49,897,878.72)
172312 A/D MACH/EQUIP SURPLUS (75,740.81)
172320 A/D MACH/EQUIP LEASE (17.60)
172330 A/D MACH/EQUIP CAPITAL LEASE - 0
172410 A/D FURN/FIX (4,382,202.56)
172510 A/D AUTOS (698,855.39)
191120 PPD OTHER EXP LT 52,121.21
192800 LOAN RECEIVABLE - DOMINION PAC 212,500.12
213105 MISC. EQUIPMENT LEASE CURRENT - 0
221100 A/P TRADE (3,406,011.86)
221200 A/P NO BILLS (1,585,983.73)
221400 A/P UNMATCHED PO - 0
223102 HRLY 401K (17,477.53)
223103 HRLY 401K LOANS (13,234.66)
223104 HRLY DEPEND LIFE - 0
223106 HRLY GARNISHMENTS - 0
223107 HRLY CONTRIBUTIONS (1,697.96)
223109 HRLY UNION DUES (5,112.94)
223110 HOURLY UNIFORMS (503.73)
223202 SALY 401K (16,129.37)
223203 SALY 401K LOANS (1,425.47)
223204 SALY DEPEND LIFE - 0
223206 SALY GARNISHMENTS - 0
223207 SALY CONTRIBUTIONS (6,420.00)
223208 SALY OPTIONAL ADD - 0
223209 SALY LT DISABILITY - 0
223210 SALY VOL GROUP LIFE - 0
223212 SALARY UNIFORMS - 0
224200 UNCLAIMED CHECKS - 0
228070 MISC PAYABLES (NON-TRADE) (28,948.00)
234100 EXCISE TAX PAYABLE (18,381,713.85)
235100 SALES/USE TAX PAYABLE (12,496.76)
236100 RE/PP TAX PAYABLE (112,801.17)
237110 HRLY FED TAX W/H - 0
237120 SALY FED TAX W/H - 0
237210 HRLY STATE TAX W/H - 0
237220 SALY STATE TAX W/H - 0
237310 HRLY FICA TAX W/H - 0
237320 SALY FICA TAX W/H - 0
237420 OTHER SALARY PAYROLL ITEMS W/H - 0
238110 HRLY UNEMPLOY TAX PAYABLE - 0
238120 SALY UNEMPLOY TAX PAYABLE - 0
238210 HRLY LGI FICA TAX PAYABLE - 0
238220 SALY LGI FICA TAX PAYABLE - 0
251011 HRLY ACCR PAYROLL (141,395.62)
251012 SALY ACCR PAYROLL - 0
251021 ACCR VACATION PAYABLE - 0
251031 ACCR HOLIDAY PAYABLE - 0
252210 HRLY PROFIT SHARING (11,285.47)
252220 SALY PROFIT SHARING (7,000.00)
254100 ACCR LEGAL FEES (300,000.00)
256101 HRLY GROUP LIFE - 0
256102 HRLY HOSPITAL - 0
256103 HRLY WORKERS' COMP - 0
256104 HRLY OTHER BENEFITS - 0
256106 HRLY HEALTH CARE SPENDING (6,878.69)
256201 SALY GROUP LIFE - 0
256202 SALY HOSPITAL - 0
256203 SALY WORKERS' COMP - 0
256205 HEALTH CARE SPENDING (5,912.84)
256206 DEPEND CARE SPENDING - 0
256410 ACCR SEVERANCE PAY (8,849.28)
258657 ACCRUED PROFESSIONAL FEES (60,000.00)
273105 MISC. EQUIPMENT LEASE - LT - 0
286300 DEFERRED INTEREST INCOME (67,296.87)
311000 COMMON STOCK (100.00)
321000 PREF STOCK (1.00)
331000 PIC (90,930,089.55)
331500 DEFERRED COMP EXPENSE APIC 383,865.76
333500 OPERATIONS EQUITY (563,706,022.18)
341000 APPR R/E (1,108,809.00)
342000 UNAPPROPRIATED RETAINED EARNIN 631,396,074.56
344000 INTERCO GAIN on FIXED ASSET SA (724,704.40)
344100 ACCUMULATED OTHER COMPREHENSIV 344,334.18
411100 INTER-DIV SALES - ABC TO XYZ (65,762,158.90)
411200 INTER-DIV SALES-ABC TO ABC (597,620,820.49)
411700 INTER-DIV SALES ABC to ABC SNU (78,170.00)
442000 XYZ MARKUP (1,171,056.58)
511000 COST OF SALES TO CUSTOMERS - 0
511100 INTER-DIV COST OF SALES-ABC TO 11,708,190.96
511200 INTER-DIV COS- ABC RTP 106,758,230.19
511700 INTER-DIV COS ABC to ABC SNUS 78,174.80
521100 INTER-DIV EXCISE TAX-ABC TO VE 54,052,608.12
521200 INTER-DIV EXCISE TAX-ABC RT 490,859,732.58
531000 LIFO EXPENSE 5,659,000.00
541100 RM USAGE VAR (530,439.49)
541200 RM STANDARD CHANGE VAR (13,388.70)
541300 O/S PROCESSOR GAIN/LOSS 274,547.64
541400 RM PURCHASE PRICE VARIANCE (862,448.87)
541500 LEAF USAGE VARIANCE 874,716.70
541600 LEAF TRANSFER COST DIFF. 798,919.56
542100 LABOR PERFORM VAR 1,127,443.53
542300 DIRECT LABOR RATE VAR 12,278.00
542400 INDIRECT LABOR RATE VAR 93,102.51
543100 ACT O/H COSTS INCURRED 31,021,955.15
543200 O/H BUD AUTHORIZATION (32,996,566.95)
543300 O/H ABSORBED IN PRODUCT (33,667,007.01)
543400 O/H BUD AUTHORIZATION 32,996,566.95
543700 SPENDING VAR. SNUS 1,238.80
546100 OBSOLETE INV DISPOSAL 317,167.26
546700 OBSOLETE DISPOSAL SNUS (76,307.20)
547200 RM STD COST REV (32,213.84)
547300 WIP STD COST REV (9,043.57)
547400 FG STD COST REV (401,412.10)
571000 CONTROL ACCT OPERATORS (7,757,110.49)
572030 UNIT OPERATOR 6,097,482.99
572040 PACKER MECHANIC OPER 267,684.85
572050 MAKER MECHANIC OPER 935,884.51
572060 KDF 2 FILTER MACH OPER 240,156.50
572070 OVER TIME DIRECT LABOR - 0
572080 KDF 2 MECHANIC OPER 215,901.64
611010 SALARIES 6,017,908.04
611020 FRINGES 1,580,789.38
611030 OVERTIME SALAIRES 110,321.51
611041 2ND SHIFT PREM SALARIES 16,329.26
611042 3RD SHIFT PREM SALARIES 24,072.31
611051 INCENT COMP 38,522.22
611060 LT DISABILITY 48,484.92
611080 OTHER SALY PAYROLL (512,235.38)
613100 HOURLY WAGES 6,321,869.58
613115 TRAINING WAGES 7,740.66
613116 CLASSROOM TRAINING WAGES 9,438.10
613118 SPECIAL LABOR WAGES 291,696.00
613210 OVERTIME WAGES 2,259,641.58
613310 2ND SHIFT PREM WAGES 68,396.64
613320 3RD SHIFT PREM WAGES 103,138.60
613400 HOURLY FRINGE BENEFITS 2,102,956.81
621210 EXPER CIGARETTES 762.58
621220 EXPER TOBACCO - 0
621230 EXPER DIRECT MATERIAL 19.72
621240 CHEMICAL SUPPLIES 8,502.59
621260 OTHER RESEARCH SUPPLIES 50,556.51
621310 TOOLS - 0
621321 CYLINDER BASE - 0
621322 CYLINDER DESIGN CHGS - FDA 57,235.48
621325 99MM CYLINDER REPAIR - 0
621326 CYLINDER & PKG DESIGN-WARNING 98,041.86
622020 GASOLINE 82,028.63
622080 SAMPLES NON PROMO 1,698.41
624010 PRINTED FORMS/STATIONERY 3,417.26
624020 OFFICE SUPPLIES 26,253.55
624030 COMPUTER SUPPLIES 20,963.55
624040 SOFTWARE 48,039.68
624060 PHOTO SUPPLIES 455.99
624080 TRAINING SUPPLIES 143.25
624090 MISC OPER SUPPLIES 269,132.26
624110 MISC OPER TOOLS 28,002.88
624120 INVENTORY ADJUSTMENTS-MMS 127,566.07
625200 PROTECTIVE CLOTHING 12,059.09
625300 SAFETY SHOES 22,548.94
625400 SAFETY GLASSES 1,697.00
626100 BLDG/GROUNDS MAINTENANCE 29,734.20
626200 MACH/EQUIP MAINTENANCE 2,270,458.10
626300 AUTO MAINTENANCE 2,674.61
626400 MECHANICAL REPAIRS 10,919.89
626500 ACCIDENT REPAIRS 61.00
626600 EXPENSE PORTION OF CAPITAL JOB 222,334.08
627100 ELECTRICITY 974,838.77
627200 WATER 61,910.52
627300 FUEL OIL 11,795.86
627400 NATURAL GAS 342,752.91
627610 TELEPHONE/TELEX SERVICE 166,613.19
631100 RE LEASING/RENTAL 327,196.28
631200 PP LEASING/RENTAL 164,986.33
633200 PROPERTY INS 4,652.86
633300 BROKER FEE PROPERTY INS 358,741.34
634100 PP TAXES 516,680.59
634200 RE TAXES 195,468.00
634300 USE TAXES 108,363.83
634500 LICENSE/PERMITS/FEES 30,630.72
635110 DEPR LAND IMPROVE 6,494.88
635210 DEPR BUILDINGS 626,780.24
635310 DEPR MACH/EQUIP 5,988,559.64
635320 DEPR MACH/EQUIP LEASE IMPROVE 3,895.63
635410 DEPR FURN/FIX 745,674.97
635510 DEPR AUTOS 5,158.85
635800 AMORTIZATION GAIN/LOSS FX EXCH 74,196.06
651101 EMPLOYEE RELATIONS 34,551.51
651102 SERVICE AWARDS 17,310.00
651104 TUITION AID 2,935.36
651105 EMPLOYEE CIGS 144,248.97
651106 CAFETERIA SERVICE 162,841.27
651110 UNION BUSINESS 4,901.87
651210 RECRUITMENT 372.31
651310 PHYSICAL EXAMS 553.00
651320 MEDICAL SERVICES 45,013.77
651410 MEMBERSHIPS/SUBSCRIPTIONS 33,183.60
651510 TRAINING ADMIN 11,151.05
651520 CONFERENCES 1,711.00
651530 TRAVEL/BUSINESS 68,591.01
651540 MEALS/ENTERTAINMENT 10,793.84
652110 PUBLIC RELATIONS 589.00
652120 COMMUNITY RELATIONS 2,685.85
652210 CHARITABLE CONTRIBUTIONS 26,039.64
653010 PROFESSIONAL FEES 108,195.41
653031 LEGAL FEES 7,458,315.15
653035 LAWSUIT SETTLEMENTS 238,499.00
654010 GENERAL PURCH MAINT SERV 1,492,775.13
654060 ENGINEERING SERVICES 7,014.00
654070 SECURITY SERVICES 275,111.40
654080 SUPPL MANPOWER 222,646.04
654100 AUTO PURCH MAINT SERV 46,226.45
654110 CONSTRUCTION PURCH MAINT SERV 52,337.88
654120 ROOFING PURCH MAINT SERV 44,436.50
654130 PAINTING PURCH MAINT SERV 2,146.54
654140 SHEET METAL PURCH MAINT SERV 600.00
654150 HAZ MAT PURCH MAINT SERV 1,519.48
654160 FORKLIFT MAINTENANCE SERVICE 53,898.93
657130 POSTAGE FRT DEMURRAGE 38,370.10
657150 MISC FREIGHT 34,322.29
657210 SUPPLIES - DAMAGED PRODUCT 14,423.42
657220 DEFECTIVE PRODUCT RETURNS 35,699.52
657230 LOSS RETURN DAMAGE THEFT 162,641.36
659300 DUTY DRAWBACK (133,450.49)
659530 MISC CREDITS (314,288.02)
662000 MFG EXP CONTROL O/H (31,021,955.15)
672600 SERVICE CREDIT INTRA DIV ALLOC (1,126,444.62)
812710 OTHER INT EXP (32,947.21)
831111 GAIN/LOSS MACH/EQUIP SALE 75,910.42
831300 GAIN/LOSS FOREIGN CURRENCY - 0
834100 OTHER NON OPER INC/EXP (25,544.84)
834200 PURCHASE DISCOUNTS TAKEN (18,924.50)
&A
Page &P

Sheet1

Account Description FY10 Ending Balance FY11 Ending Balance
111150 OPERATIONS CASH (1,327,645.38) (171,359.12)
111151 OPERATIONS CASH- LANE A/C 270.11 270.11
111400 PETTY CASH 1,300.00 1,300.00
133050 LEAF DEPT CLAIMS (3,325.85) 1,840.00
133070 MISC RECEIVABLES (NON-TRADE) 392,247.68 731,294.73
135200 INTERCOMPANY ACME MISC 171,384.89 358,562.94
135210 I/C L & M RECEIVABLE 2,253,225.62 2,614,036.78
135600 I/C ABC XYZ BRANDS (9,895,951.34) (2,614,496.13)
135900 I/C ACME INVENTORY (64,035.53) 248,019.06
136500 INTER-DIV CASH - OPERATIONS/RT (2,182,519,415.25) (648,148,564.72)
137200 INTER-DIV INVENTORY REC-ABC RT 2,110,496,504.26 616,067,605.04
137300 INTER-DIV INVENTORY REC-XYZ 1,027,182.97 750,897.80
141100 LEAF INVENTORY 51,457,225.61 63,655,336.05
141101 LEAF INVENTORY-SNR 3,004,256.25 1,637,111.25
141700 MATERIAL OH 17,765.97 118,279.94
142100 RM INVENTORY 4,194,378.82 3,957,436.37
142200 RM IN TRANSIT - 0 - 0
142400 RM VAR ALLOC (89,183.56) (55,225.60)
143100 WIP INVENTORY 171,117.87 197,378.76
143150 WIP INVENTORY IN PROCESS - 0 - 0
143320 WIP OUTSIDE PROCESSORS 1,856,818.65 380,751.36
143350 WIP OUTSIDE PROCESSORS-CRES 38,984.39 110,309.47
143500 WIP PLAN OVER/UNDER ABSORB - 0 - 0
144100 FG MFG STOCK NO TAX 16,122,139.30 22,419,447.48
144400 FG VAR ALLOC-MFG STOCK (208,707.90) (672,535.41)
144500 FG PLAN OVER/UNDER ABSORB - 0 - 0
145100 TOOLS/OPER SUP INVENTORY 150,310.37 147,145.41
146100 PARTS INVENTORY 6,142,960.74 6,355,957.84
147100 LEAF LIFO RES (16,085,000.00) (18,977,000.00)
147200 RM LIFO RES (664,000.00) (730,000.00)
147300 WIP LIFO RES (36,000.00) (51,000.00)
147400 FG LIFO RES - MFG STOCK (4,495,000.00) (5,464,000.00)
148200 FG OBSOLETE RES - MFG STOCK (63,218.07) (453,102.36)
148400 RM OBSOLETE RES (31,659.97) (70,000.00)
148600 TOOLS/OPER SUP OBSOLETE RES (1,235,657.08) (1,295,449.39)
151110 PPD INSURANCE CURRENT 358,299.56 322,952.22
151120 PPD OTHER EXP CURRENT 81,291.91 87,294.92
152300 OTHER DEPOSITS CURRENT 76,010.54 4,430.00
171110 LAND 1,273,606.39 1,273,606.39
171120 LAND IMPROVE 144,710.48 144,710.48
171210 BUILDINGS 13,574,926.07 14,410,267.49
171220 BLDGS LEASE IMPROVE 147,169.03 147,169.03
171310 MACH/EQUIP 79,967,396.82 92,171,479.02
171312 MACH/EQUIP SURPLUS 75,740.81 52,998.81
171320 MACH/EQUIP LEASE IMPROVE 0.29 - 0
171330 MACH/EQUIP CAPITAL LEASE - 0 10,820.00
171410 FURN/FIX 9,777,793.48 10,782,603.94
171510 AUTOS 710,907.55 710,907.55
171710 CONSTRUCTION IN PROCESS 9,929,552.55 3,036,641.16
172110 A/D LAND IMPROVE (70,560.81) (77,055.69)
172210 A/D BUILDINGS (7,734,224.75) (8,344,954.23)
172220 A/D BLDGS LEASE IMPROVE (29,407.48) (36,765.93)
172310 A/D MACH/EQUIP (49,897,878.72) (53,585,657.48)
172312 A/D MACH/EQUIP SURPLUS (75,740.81) (52,998.81)
172320 A/D MACH/EQUIP LEASE (17.60) - 0
172330 A/D MACH/EQUIP CAPITAL LEASE - 0 (2,404.48)
172410 A/D FURN/FIX (4,382,202.56) (5,937,430.48)
172510 A/D AUTOS (698,855.39) (704,412.21)
191120 PPD OTHER EXP LT 52,121.21 76,710.56
192800 LOAN RECEIVABLE - DOMINION PAC 212,500.12 75,000.16
213105 MISC. EQUIPMENT LEASE CURRENT - 0 (5,693.90)
221100 A/P TRADE (3,406,011.86) (7,928,164.87)
221200 A/P NO BILLS (1,585,983.73) (35,486.93)
221400 A/P UNMATCHED PO - 0 - 0
223102 HRLY 401K (17,477.53) (13,976.51)
223103 HRLY 401K LOANS (13,234.66) (6,631.94)
223104 HRLY DEPEND LIFE - 0 - 0
223106 HRLY GARNISHMENTS - 0 - 0
223107 HRLY CONTRIBUTIONS (1,697.96) (3,646.70)
223109 HRLY UNION DUES (5,112.94) - 0
223110 HOURLY UNIFORMS (503.73) (287.03)
223202 SALY 401K (16,129.37) (17,440.71)
223203 SALY 401K LOANS (1,425.47) (2,246.16)
223204 SALY DEPEND LIFE - 0 - 0
223206 SALY GARNISHMENTS - 0 - 0
223207 SALY CONTRIBUTIONS (6,420.00) (6,930.00)
223208 SALY OPTIONAL ADD - 0 - 0
223209 SALY LT DISABILITY - 0 - 0
223210 SALY VOL GROUP LIFE - 0 (889.91)
223212 SALARY UNIFORMS - 0 (13.90)
224200 UNCLAIMED CHECKS - 0 (5,345.22)
228070 MISC PAYABLES (NON-TRADE) (28,948.00) (84,793.00)
234100 EXCISE TAX PAYABLE (18,381,713.85) (17,942,181.96)
235100 SALES/USE TAX PAYABLE (12,496.76) (6,262.32)
236100 RE/PP TAX PAYABLE (112,801.17) - 0
237110 HRLY FED TAX W/H - 0 - 0
237120 SALY FED TAX W/H - 0 - 0
237210 HRLY STATE TAX W/H - 0 - 0
237220 SALY STATE TAX W/H - 0 - 0
237310 HRLY FICA TAX W/H - 0 - 0
237320 SALY FICA TAX W/H - 0 - 0
237420 OTHER SALARY PAYROLL ITEMS W/H - 0 - 0
238110 HRLY UNEMPLOY TAX PAYABLE - 0 - 0
238120 SALY UNEMPLOY TAX PAYABLE - 0 - 0
238210 HRLY LGI FICA TAX PAYABLE - 0 - 0
238220 SALY LGI FICA TAX PAYABLE - 0 - 0
251011 HRLY ACCR PAYROLL (141,395.62) (12,000.00)
251012 SALY ACCR PAYROLL - 0 - 0
251021 ACCR VACATION PAYABLE - 0 - 0
251031 ACCR HOLIDAY PAYABLE - 0 - 0
252210 HRLY PROFIT SHARING (11,285.47) (10,281.16)
252220 SALY PROFIT SHARING (7,000.00) (7,000.00)
254100 ACCR LEGAL FEES (300,000.00) (400,000.00)
256101 HRLY GROUP LIFE - 0 - 0
256102 HRLY HOSPITAL - 0 - 0
256103 HRLY WORKERS' COMP - 0 - 0
256104 HRLY OTHER BENEFITS - 0 - 0
256106 HRLY HEALTH CARE SPENDING (6,878.69) (6,574.98)
256201 SALY GROUP LIFE - 0 - 0
256202 SALY HOSPITAL - 0 - 0
256203 SALY WORKERS' COMP - 0 - 0
256205 HEALTH CARE SPENDING (5,912.84) (15,143.33)
256206 DEPEND CARE SPENDING - 0 - 0
256410 ACCR SEVERANCE PAY (8,849.28) - 0
258657 ACCRUED PROFESSIONAL FEES (60,000.00) (60,000.00)
273105 MISC. EQUIPMENT LEASE - LT - 0 (12,070.40)
286300 DEFERRED INTEREST INCOME (67,296.87) (24,457.71)
311000 COMMON STOCK (100.00) - 0
321000 PREF STOCK (1.00) - 0
331000 PIC (90,930,089.55) - 0
331500 DEFERRED COMP EXPENSE APIC 383,865.76 383,865.76
333500 OPERATIONS EQUITY (563,706,022.18) (726,659,123.72)
341000 APPR R/E (1,108,809.00) (1,108,809.00)
342000 UNAPPROPRIATED RETAINED EARNIN 631,396,074.56 645,667,689.73
344000 INTERCO GAIN on FIXED ASSET SA (724,704.40) (724,704.40)
344100 ACCUMULATED OTHER COMPREHENSIV 344,334.18 280,992.42
411100 INTER-DIV SALES - ABC TO XYZ (65,762,158.90) (54,896,150.80)
411200 INTER-DIV SALES-ABC TO ABC (597,620,820.49) (618,224,262.64)
411700 INTER-DIV SALES ABC to ABC SNU (78,170.00) - 0
442000 XYZ MARKUP (1,171,056.58) (1,046,233.21)
511000 COST OF SALES TO CUSTOMERS - 0 - 0
511100 INTER-DIV COST OF SALES-ABC TO 11,708,190.96 10,154,570.23
511200 INTER-DIV COS- ABC RTP 106,758,230.19 114,042,943.17
511700 INTER-DIV COS ABC to ABC SNUS 78,174.80 - 0
521100 INTER-DIV EXCISE TAX-ABC TO VE 54,052,608.12 44,741,356.80
521200 INTER-DIV EXCISE TAX-ABC RT 490,859,732.58 504,177,523.68
531000 LIFO EXPENSE 5,659,000.00 3,942,000.00
541100 RM USAGE VAR (530,439.49) (715,713.03)
541200 RM STANDARD CHANGE VAR (13,388.70) 198,948.34
541300 O/S PROCESSOR GAIN/LOSS 274,547.64 346,602.16
541400 RM PURCHASE PRICE VARIANCE (862,448.87) (591,028.95)
541500 LEAF USAGE VARIANCE 874,716.70 (341,340.47)
541600 LEAF TRANSFER COST DIFF. 798,919.56 289,174.58
542100 LABOR PERFORM VAR 1,127,443.53 (721,359.86)
542300 DIRECT LABOR RATE VAR 12,278.00 - 0
542400 INDIRECT LABOR RATE VAR 93,102.51 - 0
543100 ACT O/H COSTS INCURRED 31,021,955.15 30,594,621.72
543200 O/H BUD AUTHORIZATION (32,996,566.95) (33,651,500.00)
543300 O/H ABSORBED IN PRODUCT (33,667,007.01) (31,941,224.61)
543400 O/H BUD AUTHORIZATION 32,996,566.95 33,651,500.00
543700 SPENDING VAR. SNUS 1,238.80 - 0
546100 OBSOLETE INV DISPOSAL 317,167.26 635,939.26
546700 OBSOLETE DISPOSAL SNUS (76,307.20) - 0
547200 RM STD COST REV (32,213.84) (190,542.98)
547300 WIP STD COST REV (9,043.57) (16,421.98)
547400 FG STD COST REV (401,412.10) (863,252.98)
571000 CONTROL ACCT OPERATORS (7,757,110.49) (8,795,884.46)
572030 UNIT OPERATOR 6,097,482.99 5,180,516.74
572040 PACKER MECHANIC OPER 267,684.85 - 0
572050 MAKER MECHANIC OPER 935,884.51 - 0
572060 KDF 2 FILTER MACH OPER 240,156.50 86,309.55
572070 OVER TIME DIRECT LABOR - 0 291,696.53
572080 KDF 2 MECHANIC OPER 215,901.64 3,237,361.64
611010 SALARIES 6,017,908.04 6,336,206.61
611020 FRINGES 1,580,789.38 1,649,309.29
611030 OVERTIME SALAIRES 110,321.51 36,627.40
611041 2ND SHIFT PREM SALARIES 16,329.26 20,808.82
611042 3RD SHIFT PREM SALARIES 24,072.31 26,184.51
611051 INCENT COMP 38,522.22 - 0
611060 LT DISABILITY 48,484.92 40,939.67
611080 OTHER SALY PAYROLL (512,235.38) (4,743.65)
613100 HOURLY WAGES 6,321,869.58 5,351,203.86
613115 TRAINING WAGES 7,740.66 - 0
613116 CLASSROOM TRAINING WAGES 9,438.10 7,200.00
613118 SPECIAL LABOR WAGES 291,696.00 236,750.00
613210 OVERTIME WAGES 2,259,641.58 973,572.80
613310 2ND SHIFT PREM WAGES 68,396.64 21,809.18
613320 3RD SHIFT PREM WAGES 103,138.60 30,803.56
613400 HOURLY FRINGE BENEFITS 2,102,956.81 3,173,941.23
621210 EXPER CIGARETTES 762.58 80.51
621220 EXPER TOBACCO - 0 3,371.67
621230 EXPER DIRECT MATERIAL 19.72 27.27
621240 CHEMICAL SUPPLIES 8,502.59 12,992.27
621260 OTHER RESEARCH SUPPLIES 50,556.51 13,492.06
621310 TOOLS - 0 157.22
621321 CYLINDER BASE - 0 100.00
621322 CYLINDER DESIGN CHGS - FDA 57,235.48 - 0
621325 99MM CYLINDER REPAIR - 0 - 0
621326 CYLINDER & PKG DESIGN-WARNING 98,041.86 244,951.56
622020 GASOLINE 82,028.63 91,217.36
622080 SAMPLES NON PROMO 1,698.41 388.45
624010 PRINTED FORMS/STATIONERY 3,417.26 184.09
624020 OFFICE SUPPLIES 26,253.55 24,841.23
624030 COMPUTER SUPPLIES 20,963.55 21,290.05
624040 SOFTWARE 48,039.68 93,575.12
624060 PHOTO SUPPLIES 455.99 - 0
624080 TRAINING SUPPLIES 143.25 347.77
624090 MISC OPER SUPPLIES 269,132.26 218,817.19
624110 MISC OPER TOOLS 28,002.88 458.08
624120 INVENTORY ADJUSTMENTS-MMS 127,566.07 273,249.63
625200 PROTECTIVE CLOTHING 12,059.09 11,484.90
625300 SAFETY SHOES 22,548.94 25,089.89
625400 SAFETY GLASSES 1,697.00 1,500.00
626100 BLDG/GROUNDS MAINTENANCE 29,734.20 54,719.37
626200 MACH/EQUIP MAINTENANCE 2,270,458.10 2,309,305.92
626300 AUTO MAINTENANCE 2,674.61 618.54
626400 MECHANICAL REPAIRS 10,919.89 - 0
626500 ACCIDENT REPAIRS 61.00 - 0
626600 EXPENSE PORTION OF CAPITAL JOB 222,334.08 321,996.52
627100 ELECTRICITY 974,838.77 1,035,162.45
627200 WATER 61,910.52 57,595.13
627300 FUEL OIL 11,795.86 17,762.15
627400 NATURAL GAS 342,752.91 331,057.12
627610 TELEPHONE/TELEX SERVICE 166,613.19 162,570.64
631100 RE LEASING/RENTAL 327,196.28 380,496.60
631200 PP LEASING/RENTAL 164,986.33 221,791.37
633200 PROPERTY INS 4,652.86 4,652.00
633300 BROKER FEE PROPERTY INS 358,741.34 374,683.92
634100 PP TAXES 516,680.59 478,148.74
634200 RE TAXES 195,468.00 150,475.69
634300 USE TAXES 108,363.83 88,770.71
634500 LICENSE/PERMITS/FEES 30,630.72 25,681.76
635110 DEPR LAND IMPROVE 6,494.88 6,494.88
635210 DEPR BUILDINGS 626,780.24 618,087.93
635310 DEPR MACH/EQUIP 5,988,559.64 6,278,673.02
635320 DEPR MACH/EQUIP LEASE IMPROVE 3,895.63 3,895.63
635410 DEPR FURN/FIX 745,674.97 1,555,227.92
635510 DEPR AUTOS 5,158.85 5,556.82
635800 AMORTIZATION GAIN/LOSS FX EXCH 74,196.06 63,341.76
651101 EMPLOYEE RELATIONS 34,551.51 30,118.44
651102 SERVICE AWARDS 17,310.00 17,190.00
651104 TUITION AID 2,935.36 1,949.51
651105 EMPLOYEE CIGS 144,248.97 200,670.28
651106 CAFETERIA SERVICE 162,841.27 172,348.32
651110 UNION BUSINESS 4,901.87 5,088.31
651210 RECRUITMENT 372.31 20,673.37
651310 PHYSICAL EXAMS 553.00 - 0
651320 MEDICAL SERVICES 45,013.77 51,432.01
651410 MEMBERSHIPS/SUBSCRIPTIONS 33,183.60 31,674.36
651510 TRAINING ADMIN 11,151.05 56,565.25
651520 CONFERENCES 1,711.00 635.00
651530 TRAVEL/BUSINESS 68,591.01 50,422.12
651540 MEALS/ENTERTAINMENT 10,793.84 10,676.93
652110 PUBLIC RELATIONS 589.00 - 0
652120 COMMUNITY RELATIONS 2,685.85 2,316.71
652210 CHARITABLE CONTRIBUTIONS 26,039.64 25,985.00
653010 PROFESSIONAL FEES 108,195.41 210,167.88
653031 LEGAL FEES 7,458,315.15 7,995,116.10
653035 LAWSUIT SETTLEMENTS 238,499.00 504,183.00
654010 GENERAL PURCH MAINT SERV 1,492,775.13 2,111,614.14
654060 ENGINEERING SERVICES 7,014.00 - 0
654070 SECURITY SERVICES 275,111.40 271,539.32
654080 SUPPL MANPOWER 222,646.04 214,558.89
654100 AUTO PURCH MAINT SERV 46,226.45 54,754.94
654110 CONSTRUCTION PURCH MAINT SERV 52,337.88 82,439.64
654120 ROOFING PURCH MAINT SERV 44,436.50 20,829.08
654130 PAINTING PURCH MAINT SERV 2,146.54 1,858.08
654140 SHEET METAL PURCH MAINT SERV 600.00 - 0
654150 HAZ MAT PURCH MAINT SERV 1,519.48 1,485.94
654160 FORKLIFT MAINTENANCE SERVICE 53,898.93 61,580.88
657130 POSTAGE FRT DEMURRAGE 38,370.10 35,111.25
657150 MISC FREIGHT 34,322.29 27,680.42
657210 SUPPLIES - DAMAGED PRODUCT 14,423.42 11,656.27
657220 DEFECTIVE PRODUCT RETURNS 35,699.52 22,593.18
657230 LOSS RETURN DAMAGE THEFT 162,641.36 70,016.12
659300 DUTY DRAWBACK (133,450.49) (26,087.38)
659530 MISC CREDITS (314,288.02) (217,873.85)
662000 MFG EXP CONTROL O/H (31,021,955.15) (30,594,621.72)
672600 SERVICE CREDIT INTRA DIV ALLOC (1,126,444.62) (1,358,192.42)
812710 OTHER INT EXP (32,947.21) (41,613.54)
831111 GAIN/LOSS MACH/EQUIP SALE 75,910.42 (43,493.82)
831300 GAIN/LOSS FOREIGN CURRENCY - 0 12,898.92
834100 OTHER NON OPER INC/EXP (25,544.84) - 0
834200 PURCHASE DISCOUNTS TAKEN (18,924.50) (15,643.78)