Appendices. Table of Contents. Appendix A: 2012 Balance Sheet. Appendix B: 2013 Balance Sheet. Appendix C: 2012 Income and Expense Statement

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1 Table of Contents Appendix A: 2012 Balance Sheet Appendices Appendix B: 2013 Balance Sheet Appendix C: 2012 Income and Expense Statement Appendix D: 2012 Statement of Cash Flow Appendix E: 2012 Statement of Changes in Net Worth Appendix F: 2013 Budget Page 1

2 Appendix A Balance Sheet 1/1/2012 Assets Liabilities and Net Worth Cash/Cash Equivalents Current Liabilities JT Cash On Hand $ JT Utility Bills due $ JT Checking $ JT Insurance Premiums due $ JT Savings $ JT Taxes due $1, Total Cash / Cash Equiv. $ JT Mortgage Payment $1, JT Automobile Loan $ Investment Assets Total Current Liabilities $3, H TSP $24, W 401(k) $4, Long-Term Liabilities JT Educational Fund $2,000.00, JT Mortgage $180,550 Total Investment Assets $31, JT Automobile Loan $17,856 Total Long-Term Liabilities $198,406 Personal-Use Assets JT Principal Residence $198,000 Total Liabilities $202,384 W Automobile #1 $10,972 H Automobile #2 $10,683 Net worth $90,033 H Boat $20,423 W Jewelry $750 Home Equity $17,450 JT Household/Furniture $20,000 Total Personal-Use Assets $260,828 Total Assets $292,417 Total Liabilities and Net Worth $292,417 Page 2

3 Appendix B Balance Sheet 1/01/2013 Assets Liabilities and Net Worth Cash/Cash Equivalents Current Liabilities JT Cash On Hand $ JT Utility Bills due $ JT Checking $ JT Insurance Premiums due $ JT Savings $1, JT Taxes due $1, Total Cash / Cash Equiv. $1, JT Mortgage Payment $1, JT Car Loan $ Investment Assets Total Current Liabilities $4, H TSP $61, W 401(k) $8, Long-Term Liabilities W Retirement Savings Plan $6, JT Mortgage $154, JT Educational Fund $2, JT Automobile Loan $13, Total Investment Assets $77, Total Long-Term Liabilities $167, Personal-Use Assets JT Principal Residence $185, Total Liabilities $171, W Automobile #1 (blue book) $10, H Automobile #2 (blue book) $10, Net worth $154, H Boat $19, W Jewelry $1, Home Equity $31, JT Household/Furniture $20, Total Personal-Use Assets $247, Total Assets $326, Total Liabilities and Net Worth $326, Page 3

4 Appendix C Statement of Income and Expenses For the year 2012 INCOME Salary- Brittany $51, Salary- Brett $28, Housing Allowance $8, Subsistence Allowance $4, Investment Income Interest Income $33.40 $33.40 Total Inflow $93, Savings Brett TSP deferrals $2, Brittany 401(k) deferrals $1, Dividends $1, Educational Fund contribution $2, Total Savings $7, Available for Expenses $85, EXPENSES Ordinary Living Expenses Food $4, Clothing $1, Entertainment $4, Utilities $3, Auto Maintenance $1, Contributions $1, Child Care $4, Housing $1, Miscellaneous $4, Total Ordinary Living Expenses $27, Debt Payments Mortgage Payment Principal $6, Mortgage Payment Interest $7, Student Loan Payment $2, Automobile Payment $4, Total Debt Payments $20, Insurance Premiums Automobile Insurance Premiums $1, Boat Insurance $ Health Insurance Premiums (Tri-Care Prime) $ Homeowners Insurance Premiums $ Life Insurance Premiums $ Total Insurance Premiums $3, Taxes Federal Income Tax (W/H) $8, State Income Tax $4, FICA $6, Property Tax (Principal Residence) $4, Total Taxes $23, Total Expenses $74, Discretionary Cash Flow $11, Page 4

5 Appendix D Statement of Cash Flows For the Year Ending 12/31/12 Cash from/ for Operations (Income Statement) Discretionary Cash Flow from Income Statement $11, Adjustments to operating cash flows Increase of Investments from Savings Educational Fund $2, Brett s 401(k) $2, Brittany s 401(k) $1, $6, Decrease in Liabilities form Principal Repayments Mortgage on Principal Residence $6, Automobile $4, $10, Total Cash from Operations $28, Cash from/ (for) Investment Activities Increases of Investments from Savings Educational Fund -$2, Brett s 401(k) -$2, Brittany s 401(k) -$1, $6, Total Cash from Investments -$6, Cash from/ (for) Financing Activities Decreases in Liabilities from Principal Repayments Mortgage on Principal Residence -$6, Automobile -$4, $10, Total Cash from Finance -$10, Net Increase (Decrease) in Cash Flows $11, Ending Cash and Cash Equivalents $1, Beginning Cash and Cash Equivalents -$ Net Increase (Decrease) in Cash Flows $1, Page 5

6 Appendix E Statement of Changes in Net Worth For the Year Ending 12/31/12 Additions to Net Worth Add (Non Cash Flow Adjustments to Net Worth) Increases in Assets: Appreciation of Assets Jewelry $ Residence $3, Appreciation of Investments Brett s TSP $12, Brittany s 401(k) $1, Brittany s Retirement Savings Plan $1, Increase of Investment Contributions Brett s TSP-employee contribution $2, Brett s TSP-employer contribution $1, Brett s TSP-employee contribution $1, Brittany s 401(k)-employer contribution $ Brittany s Retirement Savings Plan-employer contribution $1, Decrease in Liabilities (Debt Repayments): Mortgage on Principal Residence $6, Automobile $4, Total $38, Reductions in Net Worth Less (Non Cash Flow Adjustments to Net Worth) Decrease in Assets: Depreciation of Assets Automobile #1 -$ Automobile #2 -$ Boat -$ Increase in liabilities Addition to Taxes due -$57.00 Addition to Utilities due -$10.00 Total -$2, Net- Non Cash Flow change in Net Worth $36, Beginning Net Worth (Beginning Balance Sheet) $90,033 Plus Changes from Cash Flow Statement $1, Plus Change from Statement of Changes in Net Worth $36, Ending Net Worth (Ending Balance Sheet) $127, Page 6

7 Appendix F Budget For the year 2013 INCOME Salary- Brittany $53, Salary- Brett $28, Housing Allowance $8, Subsistence Allowance $4, Investment Income Interest Income $34.40 Total Inflow $95, Savings Brett TSP deferrals $3, Brittany 401(k) deferrals $1, Total Savings $4, Available for Expenses $90, EXPENSES Ordinary Living Expenses Food $5, Clothing $2, Entertainment $6, Utilities $3, Auto Maintenance $1, Contributions $1, Child Care $4, Housing $1, Miscellaneous $2, Total Ordinary Living Expenses $28, Debt Payments Mortgage Payment Principal $6, Mortgage Payment Interest $7, Student Loan Payment $2, Automobile Payment Principal $4, Total Debt Payments $20, Insurance Premiums Automobile Insurance Premiums $1, Boat Insurance $ Tri-Care Prime Enrollment $ Homeowners Insurance Premiums $ Life Insurance Premiums $ Total Insurance Premiums $3, Taxes Federal Income Tax (W/H) $8, State Income Tax $4, FICA $6, Property Tax (Principal Residence) $4, Total Taxes $23, Total Expenses $77, Discretionary Cash Flow $13, Page 7

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