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{"sheet":"Index","index":0,"n_rows":26,"n_cols":1,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,0,1,6]]}
["TABLE OF CONTENTS"]
[]
[]
["Instructions & Tips"]
[]
[]
["1. Lease Summary"]
[]
[]
["2. Existing+Lease Position"]
[]
[]
["3. Overheads & Shared Costs"]
[]
[]
["4. Crop Gross Margin"]
[]
[]
["5. Livestock Gross Margin"]
[]
[]
["6. Horticulture Gross Margin"]
[]
[]
["You can write in any cells with blue text."]
["Note if you overwrite a formula, you will need to download a new template to get it back."]

{"sheet":"Instructions & Tips","index":1,"n_rows":38,"n_cols":2,"rows_kept":38,"cut":false,"hidden":false,"merged":[[0,0,1,12],[37,0,37,12]]}
["INSTRUCTIONS & TIPS"]
[]
[]
["This lease calculator is designed to help you work through calculating a lease value."]
["There are several ways to calculate a lease value for agricultural land. Some of the most common are:"]
[null,"Percent of market land value of the leased land"]
[null,"Percent of expected gross margin"]
[null,"Percent of expected operating profit"]
[null,"Dollars per hectare"]
["The Lease Calculator can be used to work out your expected gross margins and returns, or you can enter these yourself if you already know them."]
["There is no specified timeframe on the calculator. You might like to assume a year, or something different."]
[]
["Consider:"]
["What will I be producing? What do I expect my gross margins and running costs (overheads) to look like?"]
["What kind of capital requirements will I need?"]
["How much of my profit will be retained after paying my lease?"]
["How will my capital position have changed having had the lease?"]
["What other financing requirements do I have to cover? (E.g. interest)."]
["Where am I in my business and where do I want to go? (E.g. building livestock numbers over several years)."]
[]
["1. Lease Summary"]
["Enter data specific to the lease you are looking at, using the Crop, Livestock and Horticulture columns for differentiating land class and production."]
["If you want to work out income and expenses, you can utilise the Gross Margin tabs."]
[]
["2. Existing + Lease Position"]
["Shows you the net gain/loss of adding the lease to your current operations."]
["If you are starting from scratch, your current position can be blank, or you can enter your Current Position as relevant."]
[]
["3. Overheads & Shared Costs"]
["For calculating business overhead costs associated with running your lease, as well as splitting costs between operations."]
["Enter Overheads as relevant, add Shared Costs and allocte them between Crop, Livestock and/or Horticulture."]
[]
["4-6. Gross Margins"]
["These tabs allow you to calculate the gross margins for each Crop, Livestock and/or Horticulture enterprise you expect to operate on your lease."]
["Enter hectares, yields, megalitres applied, stock details and values as relevant."]
["Enter sales, purchases, and costs as relevant."]
[]
["Disclaimer: This decision support tool is produced by Agripath. Any contents including; descriptions, figures, analysis, forecasts and other details do not constitute management or business advice and should not be relied on as such. This decision support tool must be taken into consideration with individual personal financial circumstances, and you are encouraged to discuss any investment decisions with a financial adviser before investing. All amounts referred to in this document are expressed in Australian Currency unless otherwise indicated. Agripath accepts no responsibility for any loss or damage resulting from reliance on the contents of this tool."]

{"sheet":"1. Lease Summary","index":2,"n_rows":44,"n_cols":13,"rows_kept":44,"cut":false,"hidden":false,"merged":[[0,0,1,12],[3,2,3,3],[3,5,3,6],[3,8,3,9],[3,11,3,12]]}
["Farm Lease Summary"]
[]
[]
[null,null,"Cropping",null,null,"Livestock",null,null,"Horticulture",null,null,"Total"]
["Property Value:",null,"$/ha","Total",null,"$/ha","Total",null,"$/ha","Total",null,"Total"," $/ha"]
["Area (ha)",null,null,null,null,null,null,null,null,null,null,{"$f":"D6+G6+J6","v":0}]
["Land Value",null,null,{"$f":"D6*C7","v":0},null,null,{"$f":"G6*F7","v":0},null,null,{"$f":"J6*I7","v":0},null,{"$f":"D7+G7+J7","v":0},{"$f":"IF($L$6>0,L7/$L$6,0)","v":0}]
[]
["Lease Assumptions:"]
["Lease Cost ($)",null,null,{"$f":"C10*D6","v":0},null,null,{"$f":"F10*G6","v":0},null,null,{"$f":"I10*J6","v":0},null,{"$f":"D10+G10+J10","v":0},{"$f":"IF($L$6>0,L10/$L$6,0)","v":0}]
["Lease Cost as % of land value",null,null,{"$f":"IFERROR($D$10/$D$7,\"\")","v":""},null,null,{"$f":"IFERROR($G$10/$G$7,\"\")","v":""},null,null,{"$f":"IFERROR($J$10/$J$7,\"\")","v":""},null,{"$f":"IFERROR($L$10/$L$7,\"\")","v":""}]
[]
["Additional Capital Requirements:"]
["Machinery Value ($)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C14:J14)","v":0},0]
["Livestock Value ($)",null,"Note",null,null,"Note",null,null,"Note",null,null,{"$f":"SUM(C15:J15)","v":0},0]
["Water Entitlement ($)",null,null,0,null,null,0,null,null,null,null,{"$f":"D16+G16+J16","v":0},0]
["Working Capital($)",null,null,0,null,null,0,null,null,0,null,{"$f":"D17+G17+J17","v":0},0]
["Total Capital Requirements",null,null,{"$f":"SUM(D14:D17)","v":0},null,null,{"$f":"SUM(G14:G17)","v":0},null,null,{"$f":"SUM(J14:J17)","v":0},null,{"$f":"SUM(L14:L17)","v":0},0]
[]
["Enterprise Returns*:",null,"$/ha","Total",null,"$/ha","Total",null,"$/ha","Total"]
["Enterprise Income ($)",null,{"$f":"D21/D6","v":{"$error":"#DIV/0!"}},{"$f":"'4. Crop Gross Margin'!W12","v":0},null,{"$f":"G21/G6","v":{"$error":"#DIV/0!"}},{"$f":"'5. Livestock Gross Margin'!AA23","v":0},null,{"$f":"J21/J6","v":{"$error":"#DIV/0!"}},{"$f":"'6. Hort Gross Margin'!W12","v":0},null,{"$f":"D21+G21+J21","v":0},0]
["Enterprise Expenses ($)",null,{"$f":"D22/D6","v":{"$error":"#DIV/0!"}},{"$f":"'4. Crop Gross Margin'!W33","v":0},null,{"$f":"G22/F7","v":{"$error":"#DIV/0!"}},{"$f":"'5. Livestock Gross Margin'!AA41","v":0},null,{"$f":"J22/I7","v":{"$error":"#DIV/0!"}},{"$f":"'6. Hort Gross Margin'!W33","v":0},null,{"$f":"D22+G22+J22","v":0},0]
["Enterprise Gross Margin ($)",null,{"$f":"D23/D6","v":{"$error":"#DIV/0!"}},{"$f":"D21-D22","v":0},null,{"$f":"G23/G6","v":{"$error":"#DIV/0!"}},{"$f":"G21-G22","v":0},null,{"$f":"J23/J6","v":{"$error":"#DIV/0!"}},{"$f":"J21-J22","v":0},null,{"$f":"D23+G23+J23","v":0},0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
["Other Income",null,null,null,null,null,null,null,null,null,null,{"$f":"D25+G25+J25","v":0},0]
["Overhead Costs ($) **",null,null,{"$f":"'3. Overheads & Shared Costs'!G21","v":0},null,null,{"$f":"'3. Overheads & Shared Costs'!K21","v":0},null,null,{"$f":"'3. Overheads & Shared Costs'!O21","v":0},null,{"$f":"D26+G26+J26","v":0},0]
["Operating Profit",null,null,{"$f":"D23+D25-D26","v":0},null,null,{"$f":"G23+G25-G26","v":0},null,null,{"$f":"J23+J25-J26","v":0},null,{"$f":"L23+L25-L26","v":0},0]
["Return On Assets Managed (%)",null,null,{"$f":"D27/(D7+D18)","v":{"$error":"#DIV/0!"}},null,null,{"$f":"G27/(G7+G18)","v":{"$error":"#DIV/0!"}},null,null,{"$f":"J27/(J7+J18)","v":{"$error":"#DIV/0!"}},null,{"$f":"L27/(L7+L18)","v":{"$error":"#DIV/0!"}},0]
[]
["Interest",0.03,null,{"$f":"D18*$B$30","v":0},null,null,{"$f":"G18*$B$30","v":0},null,null,{"$f":"J18*$B$30","v":0},null,{"$f":"D30+G30+J30","v":0},0]
["Lease Cost",null,null,{"$f":"D10","v":0},null,null,{"$f":"G10","v":0},null,null,{"$f":"J10","v":0},null,{"$f":"D31+G31+J31","v":0},0]
["Drawings",null,null,null,null,null,null,null,null,null,null,{"$f":"D32+G32+J32","v":0},0]
["Business Return",null,null,{"$f":"D27-D30-D31-D32","v":0},null,null,{"$f":"G27-G30-G31-G32","v":0},null,null,{"$f":"J27-J30-J31-J32","v":0},null,{"$f":"L27-L30-L31-L32","v":0},0]
[]
["Lease Cost Comparison of some of the common ways to look at leasing:"]
["$ per ha",null,null,{"$f":"C10","v":0},null,null,{"$f":"F10","v":0},null,null,{"$f":"I10","v":0},null,{"$f":"M10","v":0}]
["% of land value",null,null,{"$f":"IFERROR($D$10/$D$7,0)","v":0},null,null,{"$f":"IFERROR($G$10/$G$7,0)","v":0},null,null,{"$f":"IFERROR($J$10/$J$7,0)","v":0},null,{"$f":"IFERROR($L$10/$L$7,0)","v":0}]
["% of gross margin",null,null,{"$f":"IFERROR($D$10/$D$23,0)","v":0},null,null,{"$f":"IFERROR($G$10/$G$23,0)","v":0},null,null,{"$f":"IFERROR($J$10/$J$23,0)","v":0},null,{"$f":"IFERROR($L$10/$L$23,0)","v":0}]
["% of operating profit",null,null,{"$f":"IFERROR($D$10/$D$27,0)","v":0},null,null,{"$f":"IFERROR($G$10/$G$27,0)","v":0},null,null,{"$f":"IFERROR($J$10/$J$27,0)","v":0},null,{"$f":"IFERROR($L$10/$L$27,0)","v":0}]
[]
[]
["* Enterprise Returns are linked to each of the Gross Margin tabs, or you can overwrite the total $."]
["** Overhead Costs are linked to the Overheads & Shared Costs tab, or you can overwrite the total $."]
["Note if you overwrite the formulas, you will need to download a new template to get them back."]

{"sheet":"2. Existing+Lease Position","index":3,"n_rows":37,"n_cols":6,"rows_kept":37,"cut":false,"hidden":false,"merged":[[0,0,1,5]]}
["Existing + Lease Position"]
[]
[]
["Assets & Liabilities","Current Position",null,"Lease Position *",null,"Current + Lease"]
["Assets"]
["Land & water",null,null,{"$f":"'1. Lease Summary'!L16","v":0},null,{"$f":"B6+D6","v":0}]
["Stock",null,null,{"$f":"'1. Lease Summary'!L15","v":0},null,{"$f":"B7+D7","v":0}]
["Plant",null,null,{"$f":"'1. Lease Summary'!L14","v":0},null,0]
["Total Assets",{"$f":"SUM(B6:B8)","v":0},null,{"$f":"SUM(D6:D8)","v":0},null,{"$f":"SUM(F6:F8)","v":0}]
[]
["Liabilities "]
["Existing",null,null,null,null,{"$f":"B12+D12","v":0}]
["New Loans",null,null,{"$f":"'1. Lease Summary'!L18","v":0},null,{"$f":"B13+D13","v":0}]
["Total Liabilities",{"$f":"SUM(B12:B13)","v":0},null,{"$f":"SUM(D12:D13)","v":0},null,0]
[]
["Equity",{"$f":"B9-B14","v":0},null,{"$f":"D9-D14","v":0},null,{"$f":"F9-F14","v":0}]
["Equity %",{"$f":"IFERROR((B16/B9),\"-\")","v":"-"},null,{"$f":"IFERROR((D16/D9),\"-\")","v":"-"},null,{"$f":"IFERROR((F16/F9),\"-\")","v":"-"}]
[]
["Operating Profit & Business Return"]
[]
["Total Income **",null,null,{"$f":"'1. Lease Summary'!L21","v":0},null,{"$f":"B21+'1. Lease Summary'!L21","v":0}]
["Total Direct Costs **",null,null,{"$f":"'1. Lease Summary'!L22","v":0},null,{"$f":"B22+'1. Lease Summary'!L22","v":0}]
["Gross Margin",{"$f":"B21-B22","v":0},null,{"$f":"D21-D22","v":0},null,{"$f":"F21-F22","v":0}]
[]
["Other Income",null,null,{"$f":"'1. Lease Summary'!L25","v":0},null,{"$f":"'1. Lease Summary'!L25","v":0}]
["Total Overhead Costs",null,null,{"$f":"'1. Lease Summary'!L26","v":0},null,{"$f":"B26+'1. Lease Summary'!L26","v":0}]
["Operating Profit (EBIT)",{"$f":"B23+B25-B26","v":0},null,{"$f":"D23+D25-D26","v":0},null,{"$f":"F23+F25-F26","v":0}]
["Return on Assets %",{"$f":"IFERROR((B27/B9),0)","v":0},null,{"$f":"IFERROR((D27/D9),0)","v":0},null,{"$f":"IFERROR((F27/F9),0)","v":0}]
[]
["Interest ",null,null,{"$f":"'1. Lease Summary'!L30","v":0},null,{"$f":"B30+D30","v":0}]
["Lease Cost",null,null,{"$f":"'1. Lease Summary'!L31","v":0},null,{"$f":"B31+D31","v":0}]
["Drawings",0,null,{"$f":"'1. Lease Summary'!L32","v":0},null,0]
["Business Return",{"$f":"B27-B30-B31-B32","v":0},null,{"$f":"D27-D30-D31-D32","v":0},null,{"$f":"F27-F30-F31-F32","v":0}]
[]
["* Lease Position is linked to the tab Lease Summary."]
["** Total Income is the sum of Total Crop + Livestock + Horticulture Income."]
["** Total Direct Costs is the sum of Total Crop + Livestock + Horticulture Direct Costs."]

{"sheet":"3. Overheads & Shared Costs","index":4,"n_rows":32,"n_cols":16,"rows_kept":32,"cut":false,"hidden":false,"merged":[[0,0,1,15],[22,5,22,6],[22,9,22,10],[22,13,22,14],[3,5,3,7],[3,9,3,11],[3,13,3,15]]}
["OVERHEADS & SHARED COSTS"]
[]
[]
[null,null,null,null,null,"Crop ",null,null,null,"Livestock",null,null,null,"Horticulture"]
["Overheads *",null,null,null,null,"%","Total","$/ha",null,"%","Total","$/ha",null,"%","Total","$/ha"]
["Accounting",null,null,null,null,{"$f":"IF('1. Lease Summary'!D7>0,'1. Lease Summary'!$D$7/'1. Lease Summary'!$L$7,0)","v":0},{"$f":"IFERROR((F6*D6),0)","v":0},{"$f":"IF('1. Lease Summary'!$D$6>0,G6/'1. Lease Summary'!$D$6,0)","v":0},null,{"$f":"IF('1. Lease Summary'!G7>0,'1. Lease Summary'!$G$7/'1. Lease Summary'!$L$7,0)","v":0},{"$f":"IFERROR((J6*D6),0)","v":0},{"$f":"IF('1. Lease Summary'!$G$6>0,K6/'1. Lease Summary'!$G$6,0)","v":0},null,{"$f":"IF('1. Lease Summary'!J7>0,'1. Lease Summary'!$J$7/'1. Lease Summary'!$L$7,0)","v":0},{"$f":"IFERROR((N6*D6),0)","v":0},{"$f":"IF('1. Lease Summary'!$J$6>0,O6/'1. Lease Summary'!$J$6,0)","v":0}]
["Bank fees & Charges",null,null,null,null,{"$f":"$F$6","v":0},{"$f":"IFERROR((F7*D7),0)","v":0},{"$f":"IF('1. Lease Summary'!$D$6>0,G7/'1. Lease Summary'!$D$6,0)","v":0},null,{"$f":"$J$6","v":0},{"$f":"IFERROR((J7*D7),0)","v":0},{"$f":"IF('1. Lease Summary'!$G$6>0,K7/'1. Lease Summary'!$G$6,0)","v":0},null,{"$f":"$N$6","v":0},{"$f":"IFERROR((N7*D7),0)","v":0},{"$f":"IF('1. Lease Summary'!$J$6>0,O7/'1. Lease Summary'!$J$6,0)","v":0}]
["Borrowing Costs",null,null,null,null,{"$f":"$F$6","v":0},0,{"$f":"IF('1. Lease Summary'!$D$6>0,G8/'1. Lease Summary'!$D$6,0)","v":0},null,{"$f":"$J$6","v":0},0,{"$f":"IF('1. Lease Summary'!$G$6>0,K8/'1. Lease Summary'!$G$6,0)","v":0},null,{"$f":"$N$6","v":0},0,{"$f":"IF('1. Lease Summary'!$J$6>0,O8/'1. Lease Summary'!$J$6,0)","v":0}]
["Consultanting & Legal Fees",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G9/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K9/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O9/'1. Lease Summary'!$J$6,0)","v":0}]
["Electricity",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G10/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K10/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O10/'1. Lease Summary'!$J$6,0)","v":0}]
["Hire of Plant",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G11/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K11/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O11/'1. Lease Summary'!$J$6,0)","v":0}]
["Insurance",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G12/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K12/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O12/'1. Lease Summary'!$J$6,0)","v":0}]
["Printing/Stationary/Postage",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G13/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K13/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O13/'1. Lease Summary'!$J$6,0)","v":0}]
["Protective Clothing",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G14/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K14/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O14/'1. Lease Summary'!$J$6,0)","v":0}]
["Rates & Rent",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G15/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K15/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O15/'1. Lease Summary'!$J$6,0)","v":0}]
["Telephone",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G16/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K16/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O16/'1. Lease Summary'!$J$6,0)","v":0}]
["Training/Education",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G17/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K17/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O17/'1. Lease Summary'!$J$6,0)","v":0}]
["Travel & Accomodation",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G18/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K18/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O18/'1. Lease Summary'!$J$6,0)","v":0}]
["Vehicle Rego & Insurance",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G19/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K19/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O19/'1. Lease Summary'!$J$6,0)","v":0}]
["Other",null,null,null,null,0,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G20/'1. Lease Summary'!$D$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K20/'1. Lease Summary'!$G$6,0)","v":0},null,0,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O20/'1. Lease Summary'!$J$6,0)","v":0}]
["Total Overhead Costs",null,null,{"$f":"SUM(D6:D20)","v":0},null,null,{"$f":"SUM(G6:G20)","v":0},{"$f":"SUM(H6:H20)","v":0},null,null,{"$f":"SUM(K6:K20)","v":0},{"$f":"SUM(L6:L20)","v":0},null,null,{"$f":"SUM(O6:O20)","v":0},{"$f":"SUM(P6:P20)","v":0}]
[]
["Shared Costs **"]
["Fuel & Oil",null,null,null,null,null,{"$f":"IFERROR((F24*D24),0)","v":0},{"$f":"IF('1. Lease Summary'!$D$6>0,G24/'1. Lease Summary'!$D$6,0)","v":0},null,null,{"$f":"IFERROR((J24*D24),0)","v":0},{"$f":"IF('1. Lease Summary'!$G$6>0,K24/'1. Lease Summary'!$G$6,0)","v":0},null,null,{"$f":"IFERROR((N24*D24),0)","v":0},{"$f":"IF('1. Lease Summary'!$J$6>0,O24/'1. Lease Summary'!$J$6,0)","v":0}]
["Repairs & Maintenance",null,null,null,null,null,{"$f":"IFERROR((F25*D25),0)","v":0},{"$f":"IF('1. Lease Summary'!$D$6>0,G25/'1. Lease Summary'!$D$6,0)","v":0},null,null,{"$f":"IFERROR((J25*D25),0)","v":0},{"$f":"IF('1. Lease Summary'!$G$6>0,K25/'1. Lease Summary'!$G$6,0)","v":0},null,null,{"$f":"IFERROR((N25*D25),0)","v":0},{"$f":"IF('1. Lease Summary'!$J$6>0,O25/'1. Lease Summary'!$J$6,0)","v":0}]
["Wages",null,null,null,null,null,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G26/'1. Lease Summary'!$D$6,0)","v":0},null,null,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K26/'1. Lease Summary'!$G$6,0)","v":0},null,null,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O26/'1. Lease Summary'!$J$6,0)","v":0}]
["Water Pumping Costs",null,null,null,null,null,0,{"$f":"IF('1. Lease Summary'!$D$6>0,G27/'1. Lease Summary'!$D$6,0)","v":0},null,null,0,{"$f":"IF('1. Lease Summary'!$G$6>0,K27/'1. Lease Summary'!$G$6,0)","v":0},null,null,0,{"$f":"IF('1. Lease Summary'!$J$6>0,O27/'1. Lease Summary'!$J$6,0)","v":0}]
["Total Shared Costs",null,null,{"$f":"SUM(D24:D27)","v":0},null,null,{"$f":"SUM(G24:G27)","v":0},{"$f":"SUM(H24:H27)","v":0},null,null,{"$f":"SUM(K24:K27)","v":0},{"$f":"SUM(L24:L27)","v":0},null,null,{"$f":"SUM(O24:O27)","v":0},{"$f":"SUM(P24:P27)","v":0}]
[]
["Note, these are the costs additional to any existing business costs."]
["* Overhead Costs are allocated based on % of Land Asset Value (results included on the Lease Summary tab)"]
["** Shared Costs are allocated based on the farmer's estimated % usage (included in enterprise gross margins)"]

{"sheet":"4. Crop Gross Margin","index":5,"n_rows":37,"n_cols":23,"rows_kept":37,"cut":false,"hidden":false,"merged":[[9,1,9,2],[5,3,5,4],[6,3,6,4],[7,3,7,4],[8,3,8,4],[9,3,9,4],[5,1,5,2],[6,1,6,2],[7,1,7,2],[8,1,8,2],[9,7,9,8],[5,5,5,6],[6,5,6,6],[7,5,7,6],[8,5,8,6],[9,5,9,6],[5,7,5,8],[6,7,6,8],[7,7,7,8],[8,7,8,8],[9,9,9,10],[5,11,5,12],[6,11,6,12],[7,11,7,12],[8,11,8,12],[9,11,9,12],[5,9,5,10],[6,9,6,10],[7,9,7,10],[8,9,8,10],[5,13,5,14],[6,13,6,14],[7,13,7,14],[8,13,8,14],[9,13,9,14],[5,15,5,16],[6,15,6,16],[7,15,7,16],[8,15,8,16],[9,15,9,16],[5,17,5,18],[6,17,6,18],[7,17,7,18],[8,17,8,18],[9,17,9,18],[5,19,5,20],[6,19,6,20],[7,19,7,20],[8,19,8,20],[9,19,9,20],[10,1,10,2],[11,1,11,2],[10,3,10,4],[11,3,11,4],[10,5,10,6],[11,5,11,6],[0,0,1,22],[3,1,3,2],[10,19,10,20],[11,19,11,20],[10,13,10,14],[11,13,11,14],[10,15,10,16],[11,15,11,16],[10,17,10,18],[11,17,11,18],[10,7,10,8],[11,7,11,8],[10,9,10,10],[11,9,11,10],[10,11,10,12],[11,11,11,12]]}
["CROP GROSS MARGINS"]
[]
[]
["Total Crop Area ",{"$f":"'1. Lease Summary'!D6","v":0},null,"Ha"]
[]
["Crop Type","Crop 1",null,"Crop 2",null,"Crop 3",null,"Crop 4",null,"Crop 5",null,"Crop 6",null,"Crop 7",null,"Crop 8",null,"Crop 9",null,"Crop 10",null,"$/ha","Total"]
["Area",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(B7:U7)","v":0}]
["Yield (t/ha)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W7>0,W9/W7,0)","v":0}]
["Total tonnes",{"$f":"B7*B8","v":0},null,{"$f":"D7*D8","v":0},null,{"$f":"F7*F8","v":0},null,{"$f":"H7*H8","v":0},null,{"$f":"J7*J8","v":0},null,{"$f":"L7*L8","v":0},null,{"$f":"N7*N8","v":0},null,{"$f":"P7*P8","v":0},null,{"$f":"R7*R8","v":0},null,{"$f":"T7*T8","v":0},null,null,{"$f":"SUM(B9:U9)","v":0}]
["Price",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W7>0,W12/W9,0)","v":0}]
["Income ($/ha)",{"$f":"IFERROR((B12/B7),0)","v":0},null,{"$f":"IFERROR((D12/D7),0)","v":0},null,{"$f":"IFERROR((F12/F7),0)","v":0},null,{"$f":"IFERROR((H12/H7),0)","v":0},null,{"$f":"IFERROR((J12/J7),0)","v":0},null,{"$f":"IFERROR((L12/L7),0)","v":0},null,{"$f":"IFERROR((N12/N7),0)","v":0},null,{"$f":"IFERROR((P12/P7),0)","v":0},null,{"$f":"IFERROR((R12/R7),0)","v":0},null,{"$f":"IFERROR((T12/T7),0)","v":0},null,null,{"$f":"IFERROR((W12/W7),0)","v":0}]
["Total Income ($)",{"$f":"IFERROR((B10*B9),0)","v":0},null,{"$f":"IFERROR((D10*D9),0)","v":0},null,{"$f":"IFERROR((F10*F9),0)","v":0},null,{"$f":"IFERROR((H10*H9),0)","v":0},null,{"$f":"IFERROR((J10*J9),0)","v":0},null,{"$f":"IFERROR((L10*L9),0)","v":0},null,{"$f":"IFERROR((N10*N9),0)","v":0},null,{"$f":"IFERROR((P10*P9),0)","v":0},null,{"$f":"IFERROR((R10*R9),0)","v":0},null,{"$f":"IFERROR((T10*T9),0)","v":0},null,{"$f":"IF(W7>0,W12/W7,0)","v":0},{"$f":"SUM(B12:T12)","v":0}]
[]
[]
["Direct Costs","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $"]
["Agronomy",null,{"$f":"B16*B$7","v":0},null,{"$f":"D16*D$7","v":0},null,{"$f":"F16*F$7","v":0},null,{"$f":"H16*H$7","v":0},null,{"$f":"J16*J$7","v":0},null,{"$f":"L16*L$7","v":0},null,{"$f":"N16*N$7","v":0},null,{"$f":"P16*P$7","v":0},null,{"$f":"R16*R$7","v":0},null,{"$f":"T16*T$7","v":0},{"$f":"IF($W$7>0,W16/$W$7,0)","v":0},{"$f":"C16+E16+G16+I16+K16+M16+O16+Q16+S16+U16","v":0}]
["Chemical",null,{"$f":"B17*B$7","v":0},null,0,null,{"$f":"F17*F$7","v":0},null,{"$f":"H17*H$7","v":0},null,{"$f":"J17*J$7","v":0},null,{"$f":"L17*L$7","v":0},null,{"$f":"N17*N$7","v":0},null,{"$f":"P17*P$7","v":0},null,{"$f":"R17*R$7","v":0},null,{"$f":"T17*T$7","v":0},{"$f":"IF($W$7>0,W17/$W$7,0)","v":0},{"$f":"C17+E17+G17+I17+K17+M17+O17+Q17+S17+U17","v":0}]
["Contract - Farming",null,0,null,0,null,{"$f":"F18*F$7","v":0},null,{"$f":"H18*H$7","v":0},null,{"$f":"J18*J$7","v":0},null,{"$f":"L18*L$7","v":0},null,{"$f":"N18*N$7","v":0},null,{"$f":"P18*P$7","v":0},null,{"$f":"R18*R$7","v":0},null,{"$f":"T18*T$7","v":0},0,0]
["Contract - Harvest",null,0,null,0,null,{"$f":"F19*F$7","v":0},null,{"$f":"H19*H$7","v":0},null,{"$f":"J19*J$7","v":0},null,{"$f":"L19*L$7","v":0},null,{"$f":"N19*N$7","v":0},null,{"$f":"P19*P$7","v":0},null,{"$f":"R19*R$7","v":0},null,{"$f":"T19*T$7","v":0},0,0]
["Contract - Spraying",null,0,null,0,null,{"$f":"F20*F$7","v":0},null,{"$f":"H20*H$7","v":0},null,{"$f":"J20*J$7","v":0},null,{"$f":"L20*L$7","v":0},null,{"$f":"N20*N$7","v":0},null,{"$f":"P20*P$7","v":0},null,{"$f":"R20*R$7","v":0},null,{"$f":"T20*T$7","v":0},0,0]
["Fertiliser",null,0,null,0,null,{"$f":"F21*F$7","v":0},null,{"$f":"H21*H$7","v":0},null,{"$f":"J21*J$7","v":0},null,{"$f":"L21*L$7","v":0},null,{"$f":"N21*N$7","v":0},null,{"$f":"P21*P$7","v":0},null,{"$f":"R21*R$7","v":0},null,{"$f":"T21*T$7","v":0},0,0]
["Freight & Cartage",null,0,null,0,null,{"$f":"F22*F$7","v":0},null,{"$f":"H22*H$7","v":0},null,{"$f":"J22*J$7","v":0},null,{"$f":"L22*L$7","v":0},null,{"$f":"N22*N$7","v":0},null,{"$f":"P22*P$7","v":0},null,{"$f":"R22*R$7","v":0},null,{"$f":"T22*T$7","v":0},0,0]
["Seed ",null,0,null,0,null,{"$f":"F23*F$7","v":0},null,{"$f":"H23*H$7","v":0},null,{"$f":"J23*J$7","v":0},null,{"$f":"L23*L$7","v":0},null,{"$f":"N23*N$7","v":0},null,{"$f":"P23*P$7","v":0},null,{"$f":"R23*R$7","v":0},null,{"$f":"T23*T$7","v":0},0,0]
["Selling Costs",null,0,null,0,null,{"$f":"F24*F$7","v":0},null,{"$f":"H24*H$7","v":0},null,{"$f":"J24*J$7","v":0},null,{"$f":"L24*L$7","v":0},null,{"$f":"N24*N$7","v":0},null,{"$f":"P24*P$7","v":0},null,{"$f":"R24*R$7","v":0},null,{"$f":"T24*T$7","v":0},0,0]
["Storage",null,0,null,0,null,{"$f":"F25*F$7","v":0},null,{"$f":"H25*H$7","v":0},null,{"$f":"J25*J$7","v":0},null,{"$f":"L25*L$7","v":0},null,{"$f":"N25*N$7","v":0},null,{"$f":"P25*P$7","v":0},null,{"$f":"R25*R$7","v":0},null,{"$f":"T25*T$7","v":0},0,0]
["Sundry",null,0,null,0,null,{"$f":"F26*F$7","v":0},null,{"$f":"H26*H$7","v":0},null,{"$f":"J26*J$7","v":0},null,{"$f":"L26*L$7","v":0},null,{"$f":"N26*N$7","v":0},null,{"$f":"P26*P$7","v":0},null,{"$f":"R26*R$7","v":0},null,{"$f":"T26*T$7","v":0},0,0]
["Shared Costs*"]
["Fuel & Oil",{"$f":"IF($B$7>0,'3. Overheads & Shared Costs'!H24,\"0\")","v":"0"},{"$f":"B28*B$7","v":0},{"$f":"IF($D$7>0,B28,0)","v":0},{"$f":"D28*D$7","v":0},{"$f":"IF($F$7>0,B28,0)","v":0},{"$f":"F28*F$7","v":0},{"$f":"IF($H$7>0,B28,0)","v":0},{"$f":"H28*H$7","v":0},{"$f":"IF($J$7>0,D28,0)","v":0},{"$f":"J28*J$7","v":0},{"$f":"IF($L$7>0,F28,0)","v":0},{"$f":"L28*L$7","v":0},{"$f":"IF($N$7>0,H28,0)","v":0},{"$f":"N28*N$7","v":0},{"$f":"IF($P$7>0,J28,0)","v":0},{"$f":"P28*P$7","v":0},{"$f":"IF($R$7>0,L28,0)","v":0},{"$f":"R28*R$7","v":0},{"$f":"IF($T$7>0,N28,0)","v":0},{"$f":"T28*T$7","v":0},0,{"$f":"C28+E28+G28+I28+K28+M28+O28+Q28+S28+U28","v":0}]
["Repairs & Maintenance",{"$f":"IF($B$7>0,'3. Overheads & Shared Costs'!H25,\"0\")","v":"0"},{"$f":"B29*B$7","v":0},{"$f":"IF($D$7>0,B29,0)","v":0},{"$f":"D29*D$7","v":0},{"$f":"IF($F$7>0,B29,0)","v":0},{"$f":"F29*F$7","v":0},{"$f":"IF($H$7>0,B29,0)","v":0},{"$f":"H29*H$7","v":0},{"$f":"IF($J$7>0,D29,0)","v":0},{"$f":"J29*J$7","v":0},{"$f":"IF($L$7>0,F29,0)","v":0},{"$f":"L29*L$7","v":0},{"$f":"IF($N$7>0,H29,0)","v":0},{"$f":"N29*N$7","v":0},{"$f":"IF($P$7>0,J29,0)","v":0},{"$f":"P29*P$7","v":0},{"$f":"IF($R$7>0,L29,0)","v":0},{"$f":"R29*R$7","v":0},{"$f":"IF($T$7>0,N29,0)","v":0},{"$f":"T29*T$7","v":0},0,{"$f":"C29+E29+G29+I29+K29+M29+O29+Q29+S29+U29","v":0}]
["Wages",{"$f":"IF($B$7>0,'3. Overheads & Shared Costs'!H26,\"0\")","v":"0"},0,0,0,0,{"$f":"F30*F$7","v":0},0,{"$f":"H30*H$7","v":0},{"$f":"IF($J$7>0,D30,0)","v":0},{"$f":"J30*J$7","v":0},{"$f":"IF($L$7>0,F30,0)","v":0},{"$f":"L30*L$7","v":0},{"$f":"IF($N$7>0,H30,0)","v":0},{"$f":"N30*N$7","v":0},{"$f":"IF($P$7>0,J30,0)","v":0},{"$f":"P30*P$7","v":0},{"$f":"IF($R$7>0,L30,0)","v":0},{"$f":"R30*R$7","v":0},0,{"$f":"T30*T$7","v":0},0,{"$f":"C30+E30+G30+I30+K30+M30+O30+Q30+S30+U30","v":0}]
["Water Pumping Costs",{"$f":"IF($B$7>0,'3. Overheads & Shared Costs'!H27,\"0\")","v":"0"},0,0,0,0,0,0,{"$f":"H31*H$7","v":0},{"$f":"IF($J$7>0,D31,0)","v":0},{"$f":"J31*J$7","v":0},{"$f":"IF($L$7>0,F31,0)","v":0},{"$f":"L31*L$7","v":0},{"$f":"IF($N$7>0,H31,0)","v":0},{"$f":"N31*N$7","v":0},{"$f":"IF($P$7>0,J31,0)","v":0},{"$f":"P31*P$7","v":0},{"$f":"IF($R$7>0,L31,0)","v":0},{"$f":"R31*R$7","v":0},0,{"$f":"T31*T$7","v":0},0,{"$f":"C31+E31+G31+I31+K31+M31+O31+Q31+S31+U31","v":0}]
["Depreciation (15% of machinery value)",{"$f":"IF('1. Lease Summary'!D14>0,'1. Lease Summary'!D14*0.15/B4,0)","v":0},0,{"$f":"IF(D7>0,$B$32,0)","v":0},0,{"$f":"IF(F7>0,$B$32,0)","v":0},0,{"$f":"IF(H7>0,$B$32,0)","v":0},0,{"$f":"IF(J7>0,$B$32,0)","v":0},0,{"$f":"IF(L7>0,$B$32,0)","v":0},0,{"$f":"IF(N7>0,$B$32,0)","v":0},0,{"$f":"IF(P7>0,$B$32,0)","v":0},0,{"$f":"IF(R7>0,$B$32,0)","v":0},0,{"$f":"IF(T7>0,$B$32,0)","v":0},0,0,{"$f":"C32+E32+G32+I32+K32+M32+O32+Q32+S32+U32","v":0}]
["Total Direct Costs ($)",{"$f":"SUM(B16:B32)","v":0},{"$f":"SUM(C16:C32)","v":0},{"$f":"SUM(D16:D32)","v":0},{"$f":"SUM(E16:E32)","v":0},{"$f":"SUM(F16:F32)","v":0},0,{"$f":"SUM(H16:H32)","v":0},0,{"$f":"SUM(J16:J32)","v":0},0,{"$f":"SUM(L16:L32)","v":0},0,{"$f":"SUM(N16:N32)","v":0},0,{"$f":"SUM(P16:P32)","v":0},0,{"$f":"SUM(R16:R32)","v":0},0,{"$f":"SUM(T16:T32)","v":0},0,{"$f":"IF(W7>0,W33/W7,0)","v":0},{"$f":"SUM(W16:W32)","v":0}]
[]
["Crop Gross Margin ($)",{"$f":"B11-B33","v":0},{"$f":"B12-C33","v":0},{"$f":"D11-D33","v":0},{"$f":"D12-E33","v":0},{"$f":"F11-F33","v":0},{"$f":"F12-G33","v":0},{"$f":"H11-H33","v":0},{"$f":"H12-I33","v":0},{"$f":"J11-J33","v":0},{"$f":"J12-K33","v":0},{"$f":"L11-L33","v":0},{"$f":"L12-M33","v":0},{"$f":"N11-N33","v":0},{"$f":"N12-O33","v":0},{"$f":"P11-P33","v":0},{"$f":"P12-Q33","v":0},{"$f":"R11-R33","v":0},{"$f":"R12-S33","v":0},{"$f":"T11-T33","v":0},{"$f":"T12-U33","v":0},{"$f":"V12-V33","v":0},{"$f":"W12-W33","v":0}]
[]
["* Shared Costs are linked to the Overheads & Shared Costs tab."]

{"sheet":"5. Livestock Gross Margin","index":6,"n_rows":46,"n_cols":27,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,0,1,26],[3,1,3,2]]}
["LIVESTOCK GROSS MARGINS"]
[]
[]
["Total Livestock Area ",{"$f":"'1. Lease Summary'!G6","v":0},null,null,null,"Ha"]
[]
[null,null,null,null,null,"Livestock 1",null,null,null,null,null,"Livestock 2",null,null,null,null,null,"Livestock 3",null,null,null,null,null,"Livestock 4",null,"$/ha","Total $"]
["Livestock Area (Ha)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F7+L7+R7+X7","v":0}]
[null,"No","$/Hd","DSE/Hd","DSE",null,null,"No","$/Hd","DSE/Hd","DSE",null,null,"No","$/Hd","DSE/Hd","DSE",null,null,"No","$/Hd","DSE/Hd","DSE"]
["Opening Stock",null,null,null,{"$f":"B9*D9","v":0},{"$f":"B9*C9","v":0},null,null,null,0,{"$f":"H9*J9","v":0},{"$f":"H9*I9","v":0},null,null,null,0,{"$f":"N9*P9","v":0},{"$f":"N9*O9","v":0},null,null,null,0,{"$f":"T9*V9","v":0},{"$f":"T9*U9","v":0},null,null,{"$f":"F9+L9+R9+X9","v":0}]
["Purchases",null,null,null,{"$f":"B10*D10","v":0},{"$f":"B10*C10","v":0},null,null,null,0,{"$f":"H10*J10","v":0},{"$f":"H10*I10","v":0},null,null,null,0,{"$f":"N10*P10","v":0},{"$f":"N10*O10","v":0},null,null,null,0,{"$f":"T10*V10","v":0},{"$f":"T10*U10","v":0},null,null,{"$f":"F10+L10+R10+X10","v":0}]
["Births",null,null,null,null,{"$f":"B11*C11","v":0},null,null,null,null,null,{"$f":"H11*I11","v":0},null,null,null,null,null,{"$f":"N11*O11","v":0},null,null,null,null,null,{"$f":"T11*U11","v":0},null,null,0]
["Deaths",null,null,null,null,0,null,null,null,null,null,0,null,null,null,null,null,0,null,null,null,null,null,0,null,null,0]
["Sales",null,null,null,{"$f":"B13*D13","v":0},0,null,null,null,0,{"$f":"H13*J13","v":0},0,null,null,null,0,{"$f":"N13*P13","v":0},0,null,null,null,0,{"$f":"T13*V13","v":0},0,null,null,0]
["Closing Stock",{"$f":"B9+B10+B11-B12-B13","v":0},null,null,{"$f":"B14*D14","v":0},0,null,{"$f":"H9+H10+H11-H12-H13","v":0},null,0,{"$f":"H14*J14","v":0},0,null,{"$f":"N9+N10+N11-N12-N13","v":0},null,0,{"$f":"N14*P14","v":0},0,null,{"$f":"T9+T10+T11-T12-T13","v":0},null,0,{"$f":"T14*V14","v":0},0,null,null,0]
["DSE",null,null,null,null,{"$f":"SUM(E9:E14)/2","v":0},null,null,null,null,null,{"$f":"SUM(K9:K14)/2","v":0},null,null,null,null,null,{"$f":"SUM(Q9:Q14)/2","v":0},null,null,null,null,null,{"$f":"SUM(W9:W14)/2","v":0},null,null,0]
["Income"]
["Trading Profit",null,null,null,null,{"$f":"-F9-F10+F13+F14","v":0},null,null,null,null,null,{"$f":"-L9-L10+L13+L14","v":0},null,null,null,null,null,{"$f":"-R9-R10+R13+R14","v":0},null,null,null,null,null,{"$f":"-X9-X10+X13+X14","v":0},null,{"$f":"IF($AA$7>0,AA17/$AA$7,0)","v":0},{"$f":"SUM(F17:X17)","v":0}]
["Agistment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($AA$7>0,AA18/$AA$7,0)","v":0},{"$f":"F18+L18+R18+X18","v":0}]
["Backgrounding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
["Wool Proceeds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
["Other",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[]
["Total Income",null,null,null,null,{"$f":"SUM(F17:F21)","v":0},null,null,null,null,null,{"$f":"SUM(L17:L21)","v":0},null,null,null,null,null,{"$f":"SUM(R17:R21)","v":0},null,null,null,null,null,{"$f":"SUM(X17:X21)","v":0},null,{"$f":"SUM(Z17:Z21)","v":0},{"$f":"SUM(AA17:AA21)","v":0}]
[]
["Direct Costs",null,null,null,null,"Total $",null,null,null,null,null,"Total $",null,null,null,null,null,"Total $",null,null,null,null,null,"Total $",null,"$/ha","Total $"]
["Agistment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($AA$7>0,AA26/$AA$7,0)","v":0},{"$f":"F26+L26+R26+X26","v":0}]
["Animal Health",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
["Contractors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
["Feed Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
["Fodder Crop/Pasture Expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
["Freight & Cartage",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
["Selling Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
["Sundry",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0]
["Shared Costs*"]
["Fuel & Oil",null,null,null,null,{"$f":"IF($F$7>0,'3. Overheads & Shared Costs'!L24*'5. Livestock Gross Margin'!$F$7,0)","v":0},null,null,null,null,null,{"$f":"IF($L$7>0,'3. Overheads & Shared Costs'!L24*'5. Livestock Gross Margin'!$L$7,0)","v":0},null,null,null,null,null,{"$f":"IF($R$7>0,'3. Overheads & Shared Costs'!L24*'5. Livestock Gross Margin'!$R$7,0)","v":0},null,null,null,null,null,{"$f":"IF($X$7>0,'3. Overheads & Shared Costs'!L24*'5. Livestock Gross Margin'!$X$7,0)","v":0},null,0,0]
["Repairs & Maintenence",null,null,null,null,{"$f":"IF($F$7>0,'3. Overheads & Shared Costs'!L25*'5. Livestock Gross Margin'!$F$7,0)","v":0},null,null,null,null,null,{"$f":"IF($L$7>0,'3. Overheads & Shared Costs'!L25*'5. Livestock Gross Margin'!$L$7,0)","v":0},null,null,null,null,null,{"$f":"IF($R$7>0,'3. Overheads & Shared Costs'!L25*'5. Livestock Gross Margin'!$R$7,0)","v":0},null,null,null,null,null,{"$f":"IF($X$7>0,'3. Overheads & Shared Costs'!L25*'5. Livestock Gross Margin'!$X$7,0)","v":0},null,0,0]
["Wages",null,null,null,null,{"$f":"IF($F$7>0,'3. Overheads & Shared Costs'!L26*'5. Livestock Gross Margin'!$F$7,0)","v":0},null,null,null,null,null,{"$f":"IF($L$7>0,'3. Overheads & Shared Costs'!L26*'5. Livestock Gross Margin'!$L$7,0)","v":0},null,null,null,null,null,{"$f":"IF($R$7>0,'3. Overheads & Shared Costs'!L26*'5. Livestock Gross Margin'!$R$7,0)","v":0},null,null,null,null,null,{"$f":"IF($X$7>0,'3. Overheads & Shared Costs'!L26*'5. Livestock Gross Margin'!$X$7,0)","v":0},null,0,0]
["Water Pumping Costs",null,null,null,null,{"$f":"IF($F$7>0,'3. Overheads & Shared Costs'!L27*'5. Livestock Gross Margin'!$F$7,0)","v":0},null,null,null,null,null,{"$f":"IF($L$7>0,'3. Overheads & Shared Costs'!L27*'5. Livestock Gross Margin'!$L$7,0)","v":0},null,null,null,null,null,{"$f":"IF($R$7>0,'3. Overheads & Shared Costs'!L27*'5. Livestock Gross Margin'!$R$7,0)","v":0},null,null,null,null,null,{"$f":"IF($X$7>0,'3. Overheads & Shared Costs'!L27*'5. Livestock Gross Margin'!$X$7,0)","v":0},null,0,0]
["Depreciation (15% of machinery value)",null,null,null,null,{"$f":"IF($AA$7>0,('1. Lease Summary'!$G$14*0.15/'1. Lease Summary'!$G$6)*F7,0)","v":0},null,null,null,null,null,{"$f":"IF($AA$7>0,('1. Lease Summary'!$G$14*0.15/'1. Lease Summary'!$G$6)*L7,0)","v":0},null,null,null,null,null,{"$f":"IF($AA$7>0,('1. Lease Summary'!$G$14*0.15/'1. Lease Summary'!$G$6)*R7,0)","v":0},null,null,null,null,null,{"$f":"IF($AA$7>0,('1. Lease Summary'!$G$14*0.15/'1. Lease Summary'!$G$6)*X7,0)","v":0},null,0,0]
[]
["Total Direct Costs",null,null,null,null,{"$f":"SUM(F26:F39)","v":0},null,null,null,null,null,{"$f":"SUM(L26:L39)","v":0},null,null,null,null,null,{"$f":"SUM(R26:R39)","v":0},null,null,null,null,null,{"$f":"SUM(X26:X39)","v":0},null,{"$f":"IF(AA7>0,AA41/$AA$7,0)","v":0},{"$f":"SUM(AA26:AA39)","v":0}]
[]
["Livestock Gross Margin",null,null,null,null,{"$f":"F23-F41","v":0},null,null,null,null,null,{"$f":"L23-L41","v":0},null,null,null,null,null,{"$f":"R23-R41","v":0},null,null,null,null,null,{"$f":"X23-X41","v":0},null,{"$f":"IF(AA7>0,AA43/$AA$7,0)","v":0},{"$f":"AA23-AA41","v":0}]
[]
["* Shared Costs are linked to the Overheads & Shared Costs tab."]
["* Note that your stock scenario might change over different timeframes, so you may need multiple scenarios or an average."]

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["HORTICULTURE GROSS MARGINS"]
[]
[]
["Total Horticulture Area ",{"$f":"'1. Lease Summary'!J6","v":0},null,"Ha"]
[]
["Crop Type","Crop 1",null,"Crop 2",null,"Crop 3",null,"Crop 4",null,"Crop 5",null,"Crop 6",null,"Crop 7",null,"Crop 8",null,"Crop 9",null,"Crop 10",null,"$/ha","Total"]
["Area",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(B7:T7)","v":0}]
["Yield (t/ha)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W7>0,W9/W7,0)","v":0}]
["Total tonnes",{"$f":"B7*B8","v":0},null,{"$f":"D7*D8","v":0},null,{"$f":"F7*F8","v":0},null,{"$f":"H7*H8","v":0},null,{"$f":"J7*J8","v":0},null,{"$f":"L7*L8","v":0},null,{"$f":"N7*N8","v":0},null,{"$f":"P7*P8","v":0},null,{"$f":"R7*R8","v":0},null,{"$f":"T7*T8","v":0},null,null,{"$f":"SUM(B9:T9)","v":0}]
["Price",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W7,W12/W9,0)","v":0}]
["Income ($/ha)",{"$f":"IFERROR((B12/B7),0)","v":0},null,{"$f":"IFERROR((D12/D7),0)","v":0},null,{"$f":"IFERROR((F12/F7),0)","v":0},null,{"$f":"IFERROR((H12/H7),0)","v":0},null,{"$f":"IFERROR((J12/J7),0)","v":0},null,{"$f":"IFERROR((L12/L7),0)","v":0},null,{"$f":"IFERROR((N12/N7),0)","v":0},null,{"$f":"IFERROR((P12/P7),0)","v":0},null,{"$f":"IFERROR((R12/R7),0)","v":0},null,{"$f":"IFERROR((T12/T7),0)","v":0},null,null,{"$f":"IFERROR((W12/W7),0)","v":0}]
["Total Income ($)",{"$f":"IFERROR((B10*B9),0)","v":0},null,{"$f":"IFERROR((D10*D9),0)","v":0},null,{"$f":"IFERROR((F10*F9),0)","v":0},null,{"$f":"IFERROR((H10*H9),0)","v":0},null,{"$f":"IFERROR((J10*J9),0)","v":0},null,{"$f":"IFERROR((L10*L9),0)","v":0},null,{"$f":"IFERROR((N10*N9),0)","v":0},null,{"$f":"IFERROR((P10*P9),0)","v":0},null,{"$f":"IFERROR((R10*R9),0)","v":0},null,{"$f":"IFERROR((T10*T9),0)","v":0},null,{"$f":"IF(W7>0,W12/W7,0)","v":0},{"$f":"SUM(B12:T12)","v":0}]
[]
[]
["Direct Costs","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $","$/ha","Total $"]
["Agronomy",null,{"$f":"B16*B$7","v":0},null,{"$f":"D16*D$7","v":0},null,{"$f":"F16*F$7","v":0},null,{"$f":"H16*H$7","v":0},null,{"$f":"J16*J$7","v":0},null,{"$f":"L16*L$7","v":0},null,{"$f":"N16*N$7","v":0},null,{"$f":"P16*P$7","v":0},null,{"$f":"R16*R$7","v":0},null,{"$f":"T16*T$7","v":0},{"$f":"IF($W$7>0,W16/$W$7,0)","v":0},{"$f":"C16+E16+G16+I16+K16+M16+O16+Q16+S16+U16","v":0}]
["Chemical",null,{"$f":"B17*B$7","v":0},null,0,null,{"$f":"F17*F$7","v":0},null,{"$f":"H17*H$7","v":0},null,{"$f":"J17*J$7","v":0},null,{"$f":"L17*L$7","v":0},null,{"$f":"N17*N$7","v":0},null,{"$f":"P17*P$7","v":0},null,{"$f":"R17*R$7","v":0},null,{"$f":"T17*T$7","v":0},{"$f":"IF($W$7>0,W17/$W$7,0)","v":0},0]
["Contract - Farming",null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,0,0]
["Contract - Harvest",null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,0,0]
["Contract - Spraying",null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,0,0]
["Fertiliser",null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,0,0]
["Freight & Cartage",null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,0,0]
["Seed ",null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,0,0]
["Selling Costs ",null,{"$f":"B24*B$9","v":0},null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,0,0]
["Storage",null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,0,0]
["Sundry",null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,0,0]
["Shared Costs*"]
["Fuel & Oil",{"$f":"IF($B$7>0,'3. Overheads & Shared Costs'!H24,\"0\")","v":"0"},{"$f":"B28*B$7","v":0},{"$f":"IF($D$7>0,B28,0)","v":0},{"$f":"D28*D$7","v":0},{"$f":"IF($F$7>0,D28,0)","v":0},{"$f":"F28*F$7","v":0},{"$f":"IF($H$7>0,B28,0)","v":0},{"$f":"H28*H$7","v":0},{"$f":"IF($J$7>0,D28,0)","v":0},{"$f":"J28*J$7","v":0},{"$f":"IF($L$7>0,F28,0)","v":0},{"$f":"L28*L$7","v":0},{"$f":"IF($N$7>0,H28,0)","v":0},{"$f":"N28*N$7","v":0},{"$f":"IF($P$7>0,J28,0)","v":0},{"$f":"P28*P$7","v":0},{"$f":"IF($R$7>0,L28,0)","v":0},{"$f":"R28*R$7","v":0},{"$f":"IF($T$7>0,N28,0)","v":0},{"$f":"T28*T$7","v":0},0,{"$f":"C28+E28+G28+I28+K28+M28+O28+Q28+S28+U28","v":0}]
["Repairs & Maintenance",{"$f":"IF($B$7>0,'3. Overheads & Shared Costs'!H25,\"0\")","v":"0"},{"$f":"B29*B$7","v":0},{"$f":"IF($D$7>0,B29,0)","v":0},{"$f":"D29*D$7","v":0},{"$f":"IF($F$7>0,D29,0)","v":0},{"$f":"F29*F$7","v":0},{"$f":"IF($H$7>0,B29,0)","v":0},{"$f":"H29*H$7","v":0},{"$f":"IF($J$7>0,D29,0)","v":0},{"$f":"J29*J$7","v":0},{"$f":"IF($L$7>0,F29,0)","v":0},{"$f":"L29*L$7","v":0},{"$f":"IF($N$7>0,H29,0)","v":0},{"$f":"N29*N$7","v":0},{"$f":"IF($P$7>0,J29,0)","v":0},{"$f":"P29*P$7","v":0},{"$f":"IF($R$7>0,L29,0)","v":0},{"$f":"R29*R$7","v":0},{"$f":"IF($T$7>0,N29,0)","v":0},{"$f":"T29*T$7","v":0},0,{"$f":"C29+E29+G29+I29+K29+M29+O29+Q29+S29+U29","v":0}]
["Wages",{"$f":"IF($B$7>0,'3. Overheads & Shared Costs'!H26,\"0\")","v":"0"},0,0,0,0,{"$f":"F30*F$7","v":0},0,{"$f":"H30*H$7","v":0},{"$f":"IF($J$7>0,D30,0)","v":0},{"$f":"J30*J$7","v":0},{"$f":"IF($L$7>0,F30,0)","v":0},{"$f":"L30*L$7","v":0},{"$f":"IF($N$7>0,H30,0)","v":0},{"$f":"N30*N$7","v":0},{"$f":"IF($P$7>0,J30,0)","v":0},{"$f":"P30*P$7","v":0},{"$f":"IF($R$7>0,L30,0)","v":0},{"$f":"R30*R$7","v":0},0,{"$f":"T30*T$7","v":0},0,{"$f":"C30+E30+G30+I30+K30+M30+O30+Q30+S30+U30","v":0}]
["Water Pumping Costs",{"$f":"IF($B$7>0,'3. Overheads & Shared Costs'!P27,\"0\")","v":"0"},0,0,0,0,0,0,0,{"$f":"IF($J$7>0,D31,0)","v":0},0,{"$f":"IF($L$7>0,F31,0)","v":0},0,{"$f":"IF($N$7>0,H31,0)","v":0},0,{"$f":"IF($P$7>0,J31,0)","v":0},0,{"$f":"IF($R$7>0,L31,0)","v":0},0,0,0,0,{"$f":"C31+E31+G31+I31+K31+M31+O31+Q31+S31+U31","v":0}]
["Depreciation (15% of machinery value)",{"$f":"IF(W7>0,('1. Lease Summary'!J14*0.15/B4),0)","v":0},{"$f":"IF(W7>0,B32*B$7,0)","v":0},0,0,0,0,0,0,{"$f":"IF($J$7>0,D32,0)","v":0},0,{"$f":"IF($L$7>0,F32,0)","v":0},0,{"$f":"IF($N$7>0,H32,0)","v":0},0,{"$f":"IF($P$7>0,J32,0)","v":0},0,{"$f":"IF($R$7>0,L32,0)","v":0},0,0,0,0,{"$f":"C32+E32+G32+I32+K32+M32+O32+Q32+S32+U32","v":0}]
["Total Direct Costs ($)",{"$f":"SUM(B16:B32)","v":0},{"$f":"SUM(C16:C32)","v":0},{"$f":"SUM(D16:D32)","v":0},{"$f":"SUM(E16:E32)","v":0},{"$f":"SUM(F16:F32)","v":0},0,{"$f":"SUM(H16:H32)","v":0},0,{"$f":"SUM(J16:J32)","v":0},0,{"$f":"SUM(L16:L32)","v":0},0,{"$f":"SUM(N16:N32)","v":0},0,{"$f":"SUM(P16:P32)","v":0},0,{"$f":"SUM(R16:R32)","v":0},0,{"$f":"SUM(T16:T32)","v":0},0,{"$f":"IF(W7>0,W33/W7,0)","v":0},{"$f":"SUM(W16:W32)","v":0}]
[]
["Hort Gross Margin ($)",{"$f":"B11-B33","v":0},{"$f":"B12-C33","v":0},{"$f":"D11-D33","v":0},{"$f":"D12-E33","v":0},{"$f":"F11-F33","v":0},{"$f":"F12-G33","v":0},{"$f":"H11-H33","v":0},{"$f":"H12-I33","v":0},{"$f":"J11-J33","v":0},{"$f":"J12-K33","v":0},{"$f":"L11-L33","v":0},{"$f":"L12-M33","v":0},{"$f":"N11-N33","v":0},{"$f":"N12-O33","v":0},{"$f":"P11-P33","v":0},{"$f":"P12-Q33","v":0},{"$f":"R11-R33","v":0},{"$f":"R12-S33","v":0},{"$f":"T11-T33","v":0},{"$f":"T12-U33","v":0},{"$f":"V12-V33","v":0},{"$f":"W12-W33","v":0}]
[]
["* Shared Costs are linked to the Overheads & Shared Costs tab."]