4,000 iso4217:USD 30810137d58f76b84afd 2018-12-31 30810137d58f76b84afd 2017-12-31 30810137d58f76b84afd 2018-01-01 2018-12-31

These are the individual facts represented as tables; this version has color codings to explain that all business rules are consistent with expectation:

Balance Sheet Roll Ups

(in US Dollars)			As of December 31, 2018			As of December 31, 2017
ASSETS
Current Assets:
Cash and cash equivalents		$	4,000		$	3,000
Receivables			2,000			1,000
Inventories			1,000			1,000
Total current assets			7,000			5,000
Noncurrent Assets:
Property, plant, and equipment			6,000			1,000
Total noncurrent assets			6,000			1,000
Total assets		$	13,000		$	6,000
LIABILITIES AND EQUITY
LIABILITIES
Current Liabilities:
Accounts payable		$	1,000		$	1,000
Total current liabilities			1,000			1,000
Noncurrent Liabilities:
Long-term debt			6,000			1,000
Total noncurrent liabilities			6,000			1,000
Total liabilities			7,000			2,000
EQUITY
Retained earnings		$	6,000		$	4,000
Total equity			6,000			4,000
Total liabilities and equity		$	13,000		$	6,000

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Income Statement Roll Up

(in US Dollars)			For year ended of December 31, 2018
Sales		$	4,000
Cost of Sales			2,000
Gross profit (loss)			2,000
Depreciation and amortization			0
Net income (loss)		$	2,000

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Cash Flow Statement Roll Forward

(in US Dollars)			For year ended of December 31, 2018
Net cash flow from operating activities:
Collection of receivables		$	3,000
Payment of payables			(2,000	)
Net cash flows from operating activities			1,000
Net cash flow from financing activities:
Additional long-term borrowings			6,000
Repayment of long-term borrowings			(1,000	)
Net cash flows from financing activities			5,000
Net cash flow from investing activities:
Capital additions of property, plant and equipment			(5,000	)
Net cash flows from investing activities			(5,000	)
Net cash flows			1,000
Cash and cash equivalents, beginning of period			3,000
Cash and cash equivalents, end of period		$	4,000

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Cash and Cash Equivalents Roll Forward

(in US Dollars)
Beginning Balance at December 31, 2017		$	3,000
Collections of receivables from customers			3,000
Payment of accounts payable			(2,000	)
Additional long-term borrowings			6,000
Repayment of long-term debt			(1,000	)
Capital additions of property, plant and equipment			(5,000	)
Balance at December 31, 2018		$	4,000

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Receivables Roll Forward

(in US Dollars)
Beginning Balance at December 31, 2017		$	1,000
Sales to customers			4,000
Collections of receivables from customers			(3,000	)
Additional allowances for bad debts			(0	)
Write-off of accounts receivable			(0	)
Balance at December 31, 2018		$	2,000

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Inventories Roll Forward

(in US Dollars)
Beginning Balance at December 31, 2017		$	1,000
Purchases of inventory for sale			2,000
Cost of sales			(2,000	)
Write-off of of inventories			(0	)
Balance at December 31, 2018		$	1,000

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Property, Plant and Equipment Roll Forward

(in US Dollars)
Beginning Balance at December 31, 2017		$	1,000
Capital additions			5,000
Depreciation and amortization			(0	)
Write-off of property, plant, and equipment			(0	)
Balance at December 31, 2018		$	6,000

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Accounts Payable Roll Forward

(in US Dollars)
Beginning Balance at December 31, 2017		$	1,000
Purchase of goods for resale			2,000
Repayment of long-term debt			(2,000	)
Balance at December 31, 2018		$	1,000

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Long-term Debt Roll Forward

(in US Dollars)
Beginning Balance at December 31, 2017		$	1,000
Additional long-term borrowings			6,000
Repayment of long-term debt			(1,000	)
Balance at December 31, 2018		$	6,000

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Retained Earnings Roll Forward

(in US Dollars)
Beginning Balance at December 31, 2017		$	4,000
Net income (loss)			2,000
Balance at December 31, 2018		$	6,000

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