{"text_format":"1","workbook":"xlsx","n_sheets":1,"sheets":["Table 5-5"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":1,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Table 5-5","index":0,"n_rows":75,"n_cols":12,"rows_kept":75,"cut":false,"hidden":false,"merged":[]}
[]
["AASHTO Audit Guide - Chapter 5 - Sample Overhead Schedule (Corporate-Wide/Blended Rate)"]
[]
[]
[]
["SAMPLE CONSULTING COMPANY,  Inc."]
["Statement of Direct Labor, Fringe Benefits, and General Overhead"]
["For the Year Ended December 31, 201x"]
[null,null,null,null,null,null,null,null,null,"Proposed",null,"% of"]
[null,null,null,"General Ledger",null,"Direct",null,"Disallowed",null,"Company",null,"Direct"]
["Account Number & Description",null,null,"Account Balance",null,"Costs",null,"Costs",null,"Wide",null,"Labor"]
[]
["DIRECT LABOR",null,null,1950501,null,{"$f":"D13","v":1950501},null,0,null,{"$f":"F13+H13","v":1950501},null,{"$f":"J13/J13","v":1}]
[]
["INDIRECT COSTS:"]
["   FRINGE BENEFITS"]
[null,"6300  Benefits: Bonuses",null,234060.12,null,0,null,-28560,"(a)",{"$f":"D17+F17+H17","v":205500.12},null,{"$f":"J17/$J$13","v":0.10535760812222091}]
[null,"6310  Benefits: 401(k)",null,97525.05,null,0,null,0,null,{"$f":"D18+F18+H18","v":97525.05},null,{"$f":"J18/$J$13","v":0.05}]
[null,"6320  Benefits: PTO (vac., sick, and holiday)",null,253565.13,null,0,null,0,null,{"$f":"D19+F19+H19","v":253565.13},null,0.13]
[null,"6820  Insurance: Disability",null,58515.03,null,0,null,0,null,58515.03,null,0.03]
[null,"6830  Insurance: Life",null,21845.611199999999,null,0,null,-800,"(b)",21045.611199999999,null,1.0789848967008988E-2]
[null,"6840  Insurance: Medical",null,136535.07,null,0,null,0,null,136535.07,null,7.0000000000000007E-2]
[null,"6850  Insurance: Workers' Comp",null,15799.058099999998,null,0,null,0,null,15799.058099999998,null,8.0999999999999996E-3]
[null,"7500  Payroll Taxes: FICA and Med",null,180421.3425,null,0,null,0,null,180421.3425,null,9.2499999999999999E-2]
[null,"7510  Payroll Taxes: FUTA and SUTA",null,78020.039999999994,null,0,null,0,null,78020.039999999994,null,3.9999999999999994E-2]
["   TOTAL FRINGE BENEFITS",null,null,{"$f":"SUM(D17:D25)","v":1076286.4518000002},null,{"$f":"SUM(F16:F25)","v":0},null,{"$f":"SUM(H16:H25)","v":-29360},null,{"$f":"SUM(J16:J25)","v":1046926.4518000002},null,0.53674745708923]
[]
[" GENERAL OVERHEAD"]
[null,"6700  Indirect Labor",null,741190.38,null,0,null,-3300,"(c)",{"$f":"D29+F29+H29","v":737890.38},null,{"$f":"J29/$J$13","v":0.37830812698891209}]
[null,"5010  Direct: Lodging, Meals, and Travel",null,122101.36260000001,null,{"$f":"-D30","v":-122101.36260000001},null,0,"(d)",{"$f":"D30+F30+H30","v":0},null,0]
[null,"5020  Direct: Employee Mileage Reimbursements",null,159941.08199999999,null,{"$f":"-D31","v":-159941.08199999999},null,0,"(d)",{"$f":"D31+F31+H31","v":0},null,0]
[null,"5030  Direct: Rentals and Supplies",null,21650.561100000003,null,{"$f":"-D32","v":-21650.561100000003},null,0,"(d)",{"$f":"D32+F32+H32","v":0},null,0]
[null,"5040  Direct: Subconsultants",null,44861.523000000001,null,{"$f":"-D33","v":-44861.523000000001},null,0,"(d)",0,null,0]
[null,"6000  Advertising and Marketing",null,23991.1623,null,0,null,-6750,"(e)",17241.1623,null,8.8393506591383439E-3]
[null,"6100  Automobile Expense",null,68267.535000000003,null,0,null,-13580,"(f)",{"$f":"D35+F35+H35","v":54687.535000000003},null,2.803768621497759E-2]
[null,"6200  Bank Service Charges",null,9752.505000000001,null,0,null,0,null,9752.505000000001,null,5.0000000000000001E-3]
[null,"6400  Contributions and Gifts",null,14628.7575,null,0,null,{"$f":"-D37","v":-14628.7575},"(g)",0,null,0]
[null,"6500  Depreciation Expense",null,117030.06,null,0,null,0,null,117030.06,null,0.06]
[null,"6600  Dues and Subscriptions",null,16189.158300000001,null,0,null,-350,"(h)",15839.158300000001,null,8.120558923066434E-3]
[null,"6800  Insurance: Automotive",null,15408.957900000001,null,0,null,0,null,15408.957900000001,null,7.9000000000000008E-3]
[null,"6810  Insurance: Business Liability",null,23406.011999999999,null,0,null,0,null,23406.011999999999,null,1.2E-2]
[null,"6900  Interest Expense",null,36084.268499999998,null,0,null,{"$f":"-D42","v":-36084.268499999998},"(i)",0,null,0]
[null,"7000  Licenses and Permits",null,21455.510999999999,null,0,null,0,null,21455.510999999999,null,1.0999999999999999E-2]
[null,"7100  Maintenance and Repairs",null,97134.949799999988,null,0,null,0,null,97134.949799999988,null,4.9799999999999997E-2]
[null,"7200  Meals & Entertainment",null,19309.959900000002,null,0,null,-1050,"(j)",18259.959900000002,null,9.3616767691992991E-3]
[null,"7300  Misc. Fees, Fines, Penalties",null,6826.7534999999998,null,0,null,{"$f":"-D46","v":-6826.7534999999998},"(k)",0,null,0]
[null,"7400  Office Expense: Cleaning",null,8192.1041999999998,null,0,null,0,null,8192.1041999999998,null,4.1999999999999997E-3]
[null,"7410  Office Expense: Postage and Delivery",null,4486.1522999999997,null,0,null,0,null,4486.1522999999997,null,2.3E-3]
[null,"7420  Office Expense: Office Supplies",null,32183.266500000002,null,0,null,0,null,32183.266500000002,null,1.6500000000000001E-2]
[null,"7430  Office Expense: Other Office Expense",null,35889.218399999998,null,0,null,0,null,35889.218399999998,null,1.84E-2]
[null,"7600  Personal Property Tax",null,42911.021999999997,null,0,null,0,null,42911.021999999997,null,2.1999999999999999E-2]
[null,"7700  Prof Fees: Accounting and Legal",null,30427.815599999998,null,0,null,0,null,30427.815599999998,null,1.5599999999999999E-2]
[null,"7800  Rent",null,180048.79680899999,null,0,null,-2400,"(l)",177648.79680899999,null,9.1078546901026958E-2]
[null,"7900  Telephone",null,60465.531000000003,null,0,null,0,null,60465.531000000003,null,3.1E-2]
[null,"8000  Utilities",null,29472.070110000001,null,0,null,0,null,29472.070110000001,null,1.511E-2]
[null,"Credit for Internal Allocations",null,0,null,{"$f":"-D56","v":0},null,-107277.55500000001,"(m)",-107277.55500000001,null,-5.5000000000000007E-2]
["        TOTAL GENERAL OVERHEAD",null,null,{"$f":"SUM(D28:D56)","v":1983306.4763189997},null,{"$f":"SUM(F28:F56)","v":-348554.52869999997},null,{"$f":"SUM(H28:H56)","v":-192247.3345},null,{"$f":"SUM(J28:J56)","v":1442504.6131189999},null,{"$f":"J57/F13","v":0.73955594645632061}]
[]
["TOTAL INDIRECT COSTS & OVERHEAD RATE",null,null,{"$f":"D57+D26","v":3059592.928119},null,{"$f":"F57+F26","v":-348554.52869999997},null,{"$f":"H57+H26","v":-221607.3345},null,{"$f":"J57+J26","v":2489431.064919},null,{"$f":"J59/F13","v":1.2763034035455507}]
[]
[]
["FAR References and Notes:"]
["(a)","31.205-6(a)(6)(ii)(B): Owners' compensation in excess of reasonable amount is disallowed (distribution of profits)."]
["(b)","31.205-19(e)(2)(v): Officers' life insurance is disallowed."]
["(c)","31.201-6(e)(2): Marketing, lobbying, and any labor associated with unallowable activities is disallowed."]
["(d)","31.202: Excluded direct project costs (both billable & non-billable costs) from indirect cost pool."]
["(e)","31.205-1: Costs for general marketing materials are disallowed."]
["(f)","31.205-6(m)(2) & 31.205-46(d): Personal use of a company asset (automobile) is disallowed."]
["(g)","31.205-8 & 31.205-13(b): Contributions and gifts are disallowed."]
["(h)","31.205-22: Lobbying costs, paid as a percentage of professional dues, are disallowed."]
["(i)","31.205-20: Interest is disallowed."]
["(j)","31.205-14 & 31.205-51: Costs for entertainment and alcoholic beverages are disallowed. (The entertainment cost principle supersedes all others.)"]
["(k)","31.201-4, 31.205-15, & 31.205-20: Disallowed late fees; Government-imposed fines and penalties; and credit card interest."]
["(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."]
["(m)","31.202: Direct costs segregated and removed from indirect cost pool."]