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{"sheet":"Cost allocation by enterprise","index":0,"n_rows":146,"n_cols":48,"rows_kept":146,"cut":false,"hidden":false,"merged":[[84,1,85,21],[2,16,2,24],[2,1,2,14],[44,16,44,18],[8,16,8,19],[8,21,8,24],[5,5,5,13],[81,1,83,21]]}
[]
[]
[null,"Cost allocation and categorisation tool",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Summary of cost category tool outputs"]
[null,"DSE managed",5500]
[null,"Crop area (ha)",1150]
[null,"Grazing area (ha)",690,null,null,"Expense allocation zone"]
[null,null,null,null,null,"EE","EE","OH","OH","PERS","FIN","CAP","LSP","TAX",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,"EE","EE","OH","OH","PERS","FIN","CAP","LSP","TAX"]
[null,null,null,null,null,"C","LS","C","LS","Pers","Fin","Capex","LS","TAX",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,"C","LS","C","LS","Pers","Fin","Capex","LS","TAX"]
[null,null,null,null,null,"Crop","Livestock","Crop","Livestock","Personal","Finance","Capex","LS purch","Tax","Error",null,"Livestock expense allocation by category",null,null,null,null,"Crop expense allocation by category",null,null,null,null,null,null,null,null,null,null,"Cost","Category 1",null,"Category 2",null,null,null,"Crop","Livestock","Crop","Livestock","Personal","Finance","Capex","LS purch","Tax"]
[null,"Expenses","Total","Categorise expenses",null,"Enterprise","Enterprise","Overhead","Overhead","Personal",{"$f":"K9","v":"Finance"},"Capital","Purchases",{"$f":"N9","v":"Tax"},"Check"]
[null,"B&S Crumbworth wages",48000,"Wages & Salaries – General",null,null,null,0.8,0.2,null,null,null,null,null,{"$f":"IF(SUM(F11:N11)=100%,SUM(F11:N11),IF(B11=\"\",\"\",\"Not 100%\"))","v":1},null,"Livestock enterprise expense category","Code","Gross","$/DSE",null,"Crop enterprise expense category","Code","Gross","$/ha",null,null,{"$f":"_xlfn.XLOOKUP(D11,$AG$11:$AG$147,$AI$11:$AI$147)","v":"WAG"},{"$f":"_xlfn.XLOOKUP(D11,$AG$11:$AG$147,$AK$11:$AK$147)","v":"OH"},{"$f":"IF(_xlfn.XLOOKUP(D11,$AG$11:$AG$147,$AL$11:$AL$147)=0,\"\",_xlfn.XLOOKUP(D11,$AG$11:$AG$147,$AL$11:$AL$147))","v":""},{"$f":"IF(_xlfn.XLOOKUP($D11,$AG$11:$AG$147,$AM$11:$AM$147)=0,\"\",_xlfn.XLOOKUP($D11,$AG$11:$AG$147,$AM$11:$AM$147))","v":""},null,"Accounting","Administration","ADM","Overhead","OH",null,null,null,null,0.2,0.8]
[null,"M&P Crumbworth wages",48000,"Owner wages",null,null,null,0.8,0.2,null,null,null,null,null,{"$f":"IF(SUM(F12:N12)=100%,SUM(F12:N12),IF(B12=\"\",\"\",\"Not 100%\"))","v":1},null,"Animal health & breeding","ANH",{"$f":"SUM(($AB$11:$AB$79=$R12)*($C$11:$C$79)*($G$11:$G$79))","v":8200},{"$f":"S12/$C$4","v":1.490909090909091},null,"Ag Chemicals","AGCH",{"$f":"SUM(($AB$11:$AB$79=$W12)*($C$11:$C$79)*($F$11:$F$79))","v":112000},{"$f":"X12/$C$5","v":97.391304347826093},null,null,"OWAG","OH","","",null,"Administration - general","Administration","ADM","Overhead","OH"]
[null,"Miscellaneous",18000,"Materials/Miscellaneous - General",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Contract services","CON",{"$f":"SUM(($AB$11:$AB$79=$R13)*($C$11:$C$79)*($G$11:$G$79))","v":6400},1.1636363636363636,null,"Contract services","CON",{"$f":"SUM(($AB$11:$AB$79=$W13)*($C$11:$C$79)*($F$11:$F$79))","v":0},0,null,null,"MAT","OH","","MULTIPLE",null,"Agistment","Supplementary feed","SUPF","Enterprise","EE","LS"]
[null,"School Fees",6000,"School fees",null,null,null,null,null,1,null,null,null,null,1,null,"Freight","FRT",{"$f":"SUM(($AB$11:$AB$79=$R14)*($C$11:$C$79)*($G$11:$G$79))","v":0},0,null,"Fertiliser/Lime & gypsum","FERT",{"$f":"SUM(($AB$11:$AB$79=$W14)*($C$11:$C$79)*($F$11:$F$79))+SUM(($AB$11:$AB$79=$W$33)*($C$11:$C$79)*($F$11:$F$79))","v":131250},114.1304347826087,null,null,"PERS","PERS","","",null,"Animal health treatments","Animal health & breeding","ANH","Enterprise","EE","LS"]
[null,"Fuel, Oil, Grease",38000,"Fuel - Diesel for general farm use",null,0.8,null,0.1,0.1,null,null,null,null,null,1,null,"Insurance","INS",{"$f":"SUM(($AB$11:$AB$79=$R15)*($C$11:$C$79)*($G$11:$G$79))","v":0},0,null,"Freight","FRT",{"$f":"SUM(($AB$11:$AB$79=$W15)*($C$11:$C$79)*($F$11:$F$79))","v":0},0,null,null,"FUEL","OH","","MULTIPLE",null,"Antibiotics and medicines, syringes, needles","Animal health & breeding","ANH","Enterprise","EE","LS"]
[null,"R&M general",54000,"Repairs to fixed intrastructure (bolted down)",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Materials","MAT",{"$f":"SUM(($AB$11:$AB$79=$R16)*($C$11:$C$79)*($G$11:$G$79))","v":0},0,null,"Fuel and lubricants","FUEL",{"$f":"SUM(($AB$11:$AB$79=$W16)*($C$11:$C$79)*($F$11:$F$79))","v":30400},26.434782608695652,null,null,"R&M","OH","","",null,"Antiseptic, ointments and powders for livestock","Animal health & breeding","ANH","Enterprise","EE","LS"]
[null,"R&M plant and equipment",22500,"Repairs & maintenance cropping plant",null,1,null,null,null,null,null,null,null,null,1,null,"Selling costs and freight","SELC",{"$f":"SUM(($AB$11:$AB$79=$R17)*($C$11:$C$79)*($G$11:$G$79))","v":12500},2.2727272727272729,null,"Insurance","INS",{"$f":"SUM(($AB$11:$AB$79=$W17)*($C$11:$C$79)*($F$11:$F$79))","v":12040},10.469565217391304,null,null,"R&M","EE","C","",null,"Bank fees","Administration","ADM","Overhead","OH"]
[null,"Stock Water",9600,"Repairs to water infrastructure",null,null,null,null,1,null,null,null,null,null,1,null,"Shearing and crutching","SHR",{"$f":"SUM(($AB$11:$AB$79=$R18)*($C$11:$C$79)*($G$11:$G$79))","v":35900},6.5272727272727273,null,"Materials","MAT",{"$f":"SUM(($AB$11:$AB$79=$W18)*($C$11:$C$79)*($F$11:$F$79))","v":0},0,null,null,"R&M","OH","","",null,"Breeding Ram harnesses, excl Semen","Animal health & breeding","ANH","Enterprise","EE","LS"]
[null,"Insurances",24800,"Insurance general property",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Supplementary feed","SUPF",{"$f":"SUM(($AB$11:$AB$79=$R19)*($C$11:$C$79)*($G$11:$G$79))","v":13000},2.3636363636363638,null,"R&M plant and equipment","R&M",{"$f":"SUM(($AB$11:$AB$79=$W19)*($C$11:$C$79)*($F$11:$F$79))","v":22500},19.565217391304348,null,null,"INS","OH","","",null,"Breeding regulators (eg. hormones) if not in AI","Animal health & breeding","ANH","Enterprise","EE","LS"]
[null,"Crop insurance",12040,"Insurance - crop specific (hail/fire etc)",null,1,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,"Seed","SEED",{"$f":"SUM(($AB$11:$AB$79=$W20)*($C$11:$C$79)*($F$11:$F$79))","v":21000},18.260869565217391,null,null,"INS","EE","C","",null,"Capital expenditure - general","Capital expenditure","CAPEX","Capex","CAP","Capex"]
[null,"Telephone",4250,"Communications (telephone, internet, mobile)",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Livestock enterprise expense allocation",null,{"$f":"SUM(S12:S19)","v":76000},{"$f":"SUM(T12:T19)","v":13.818181818181818},null,"Crop enterprise expense allocation",null,{"$f":"SUM(X12:X20)","v":329190},{"$f":"SUM(Y12:Y20)","v":286.25217391304352},null,null,"ADM","OH","","",null,"Chemicals - crop","Agricultural chemicals","AGCH","Enterprise","EE","C"]
[null,"Electricity",10000,"Electricity farm",null,null,null,0.8,0.2,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,"ELG","OH","","",null,"Chemicals - for landcare work","Landcare","LC","Overhead","OH"]
[null,"Animal Health",8200,"Animal health treatments",null,null,1,null,null,null,null,null,null,null,1,null,"Livestock overhead expense category","Code","Livestock","$/DSE",null,"Crop overhead expense category","Code","Crop","$/ha",null,null,"ANH","EE","LS","",null,"Chemicals - general","Agricultural chemicals","AGCH","Overheads","OH",null,"MULTIPLE"]
[null,"Crop chemicals",112000,"Chemicals - crop",null,1,null,null,null,null,null,null,null,null,1,null,"Administration","ADM",{"$f":"SUM(($AB$11:$AB$79=$R24)*($C$11:$C$79)*($I$11:$I$79))","v":12138},{"$f":"S24/$C$4","v":2.2069090909090909},null,"Administration","ADM",{"$f":"+SUM(($AB$11:$AB$79=$R24)*($C$11:$C$79)*($H$11:$H$79))","v":21552},{"$f":"X24/$C$5","v":18.740869565217391},null,null,"AGCH","EE","C","",null,"Classing (sheep)","Animal health & breeding","ANH","Enterprise","EE","LS"]
[null,"Fertiliser",155000,"Fertiliser - general",null,0.8,null,null,0.2,null,null,null,null,null,1,null,"Chemicals","AGCH",{"$f":"SUM(($AB$11:$AB$79=$R25)*($C$11:$C$79)*($I$11:$I$79))","v":0},0,null,"Chemicals","AGCH",{"$f":"+SUM(($AB$11:$AB$79=$R25)*($C$11:$C$79)*($H$11:$H$79))","v":0},0,null,null,"FERT","OH","","MULTIPLE",null,"Commission on livestock sales","Selling Costs","SELC","Enterprise","EE","LS"]
[null,"Lime/Gyp",14500,"Lime & gypsum",null,0.5,null,null,0.5,null,null,null,null,null,1,null,"Contract services","CON",{"$f":"SUM(($AB$11:$AB$79=$R26)*($C$11:$C$79)*($I$11:$I$79))","v":12800},2.3272727272727272,null,"Contract services","CON",{"$f":"+SUM(($AB$11:$AB$79=$R26)*($C$11:$C$79)*($H$11:$H$79))","v":12800},11.130434782608695,null,null,"LIME","OH","","MULTIPLE",null,"Communications (telephone, internet, mobile)","Administration","ADM","Overhead","OH"]
[null,"Seed",42000,"Seed - general",null,0.5,null,null,0.5,null,null,null,null,null,1,null,"Depreciation","DEP",{"$f":"SUM(($AB$11:$AB$79=$R27)*($C$11:$C$79)*($I$11:$I$79))","v":0},0,null,"Depreciation","DEP",{"$f":"+SUM(($AB$11:$AB$79=$R27)*($C$11:$C$79)*($H$11:$H$79))","v":0},0,null,null,"SEED","OH","","MULTIPLE",null,"Computer costs (computers, programs, apps)","Administration","ADM","Overhead","OH"]
[null,"Professional Fees",18000,"Consulting fees",null,null,null,0.5,0.5,null,null,null,null,null,1,null,"Electricity and gas","ELG",{"$f":"SUM(($AB$11:$AB$79=$R28)*($C$11:$C$79)*($I$11:$I$79))","v":2000},0.36363636363636365,null,"Electricity and gas","ELG",{"$f":"+SUM(($AB$11:$AB$79=$R28)*($C$11:$C$79)*($H$11:$H$79))","v":8000},6.9565217391304346,null,null,"ADM","OH","","",null,"Consulting fees","Administration","ADM","Overhead","OH"]
[null,"Shearing & Crutching",35400,"Shearing",null,null,1,null,null,null,null,null,null,null,1,null,"Fertiliser","FERT",{"$f":"SUM(($AB$11:$AB$79=$R29)*($C$11:$C$79)*($I$11:$I$79))","v":31000},5.6363636363636367,null,"Fertiliser","FERT",{"$f":"+SUM(($AB$11:$AB$79=$R29)*($C$11:$C$79)*($H$11:$H$79))","v":0},0,null,null,"SHR","EE","LS","",null,"Contract costs earthworks (existing works)","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Shear Packs",500,"Shearing supplies (combs/cutters etc)",null,null,1,null,null,null,null,null,null,null,1,null,"Fuel and lubricants","FUEL",{"$f":"SUM(($AB$11:$AB$79=$R30)*($C$11:$C$79)*($I$11:$I$79))","v":3800},0.69090909090909092,null,"Fuel and lubricants","FUEL",{"$f":"+SUM(($AB$11:$AB$79=$R30)*($C$11:$C$79)*($H$11:$H$79))","v":3800},3.3043478260869565,null,null,"SHR","EE","LS","",null,"Contract costs earthworks (new works)","Capital expenditure","CAPEX","Capital expenditure","CAP","Capex",null,null,null,null,null,null,null,1]
[null,"Vehicles",9600,"Motor vehicle expenses",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Insurance","INS",{"$f":"SUM(($AB$11:$AB$79=$R31)*($C$11:$C$79)*($I$11:$I$79))","v":4960},0.90181818181818185,null,"Insurance","INS",{"$f":"+SUM(($AB$11:$AB$79=$R31)*($C$11:$C$79)*($H$11:$H$79))","v":19840},17.252173913043478,null,null,"MVE","OH","","",null,"Contract crop operations (sow/harvest/spray spread)","Contract services","CON","Enterprise","EE","C"]
[null,"Work Clothes",500,"Materials/Miscellaneous - General",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Landcare","LC",{"$f":"SUM(($AB$11:$AB$79=$R32)*($C$11:$C$79)*($I$11:$I$79))","v":400},7.2727272727272724E-2,null,"Landcare","LC",{"$f":"+SUM(($AB$11:$AB$79=$R32)*($C$11:$C$79)*($H$11:$H$79))","v":1600},1.3913043478260869,null,null,"MAT","OH","","MULTIPLE",null,"Contract fencing operations (building new fences)","Capital expenditure","CAPEX","Capital expenditure","CAP","Capex"]
[null,"Rural press subscriptions",840,"Subscriptions & memberships",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Lime/gypsum","LIME",{"$f":"SUM(($AB$11:$AB$79=$R33)*($C$11:$C$79)*($I$11:$I$79))","v":7250},1.3181818181818181,null,"Lime/gypsum","LIME",{"$f":"+SUM(($AB$11:$AB$79=$R33)*($C$11:$C$79)*($H$11:$H$79))","v":0},0,null,null,"ADM","OH","","",null,"Contract fencing operations (repairs to existing fences)","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Fencing & trees",2000,"Landcare - general",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Materials","MAT",{"$f":"SUM(($AB$11:$AB$79=$R34)*($C$11:$C$79)*($I$11:$I$79))","v":3700},0.67272727272727273,null,"Materials","MAT",{"$f":"+SUM(($AB$11:$AB$79=$R34)*($C$11:$C$79)*($H$11:$H$79))","v":14800},12.869565217391305,null,null,"LC","OH","","",null,"Contract livestock mustering","Contract services","CON","Enterprise","EE","LS"]
[null,"Contracting Work",32000,"Contract work - general",null,null,0.2,0.4,0.4,null,null,null,null,null,1,null,"Motor vehicle expenses","MVE",{"$f":"SUM(($AB$11:$AB$79=$R35)*($C$11:$C$79)*($I$11:$I$79))","v":1920},0.34909090909090912,null,"Motor vehicle expenses","MVE",{"$f":"+SUM(($AB$11:$AB$79=$R35)*($C$11:$C$79)*($H$11:$H$79))","v":7680},6.678260869565217,null,null,"CON","OH","","MULTIPLE",null,"Contract livestock operations (mark/yardwork)","Contract services","CON","Enterprise","EE","LS"]
[null,"Ewe Replace",150000,"Livestock purchases",null,null,null,null,null,null,null,null,1,null,1,null,"Rates and rents","RAT",{"$f":"SUM(($AB$11:$AB$79=$R36)*($C$11:$C$79)*($I$11:$I$79))","v":2860},0.52,null,"Rates and rents","RAT",{"$f":"+SUM(($AB$11:$AB$79=$R36)*($C$11:$C$79)*($H$11:$H$79))","v":11440},9.9478260869565212,null,null,"LSP","LSP","LS","",null,"Contract pasture operations (sow/spray/plough/spread)","Contract services","CON","Overhead","OH"]
[null,"Ram Replace",12000,"Livestock purchases",null,null,null,null,null,null,null,null,1,null,1,null,"R&M general","R&M",{"$f":"SUM(($AB$11:$AB$79=$R37)*($C$11:$C$79)*($I$11:$I$79))","v":20400},3.709090909090909,null,"R&M general","R&M",{"$f":"+SUM(($AB$11:$AB$79=$R37)*($C$11:$C$79)*($H$11:$H$79))","v":43200},37.565217391304351,null,null,"LSP","LSP","LS","",null,"Contract work - general","Contract services","CON","Overhead","OH",null,"MULTIPLE"]
[null,"Shire Rates",12800,"Shire & council rates",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Seed","SEED",{"$f":"SUM(($AB$11:$AB$79=$R38)*($C$11:$C$79)*($I$11:$I$79))","v":21000},3.8181818181818183,null,"Seed","SEED",{"$f":"+SUM(($AB$11:$AB$79=$R38)*($C$11:$C$79)*($H$11:$H$79))","v":0},0,null,null,"RAT","OH","","",null,"Contractors for infrastructure build (buidling new)","Capital expenditure","CAPEX","Capital expenditure","CAP","Capex"]
[null,"Income tax",0,"Tax",null,null,null,null,null,null,null,null,null,1,1,null,"Wages","WAG",{"$f":"SUM(($AB$11:$AB$79=$R39)*($C$11:$C$79)*($I$11:$I$79))","v":9600},1.7454545454545454,null,"Wages","WAG",{"$f":"+SUM(($AB$11:$AB$79=$R39)*($C$11:$C$79)*($H$11:$H$79))","v":38400},33.391304347826086,null,null,0,"TAX","","",null,"Contractors for infrastructure repairs (repairing existing)","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Licences & Rego",10600,"Administration - general",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Wages owner","OWAG",{"$f":"SUM(($AB$11:$AB$79=$R40)*($C$11:$C$79)*($I$11:$I$79))","v":9600},1.7454545454545454,null,"Wages owner","OWAG",{"$f":"+SUM(($AB$11:$AB$79=$R40)*($C$11:$C$79)*($H$11:$H$79))","v":38400},33.391304347826086,null,null,"ADM","OH","","",null,"Crutching","Shearing & crutching","SHR","Enterprise","EE","LS"]
[null,"Earthworks",0,"Capital expenditure - general",null,null,null,null,null,null,null,1,null,null,1,null,"Livestock overhead expense allocation",null,{"$f":"SUM(S24:S40)","v":143428},{"$f":"SUM(T24:T40)","v":26.077818181818181},null,"Crop overhead expense allocation",null,{"$f":"SUM(X24:X40)","v":221512},{"$f":"SUM(Y24:Y40)","v":192.61913043478262},null,null,"CAPEX","CAP","Capex","",null,"Deep ripping for planting","Landcare","LC","Overhead","OH"]
[null,"LLS rates",1500,"Local land services rates (levies on landuse)",null,null,null,0.8,0.2,null,null,null,null,null,1,null,"Total livestock operating costs",null,{"$f":"S21+S41","v":219428},{"$f":"T21+T41","v":39.896000000000001},null,"Total crop operating costs",null,{"$f":"X21+X41","v":550702},{"$f":"Y21+Y41","v":478.87130434782614},null,null,"RAT","OH","","",null,"Depreciation","Depreciation","DEP","Overhead","OH"]
[null,"Interest costs",56050,"Interest costs",null,null,null,null,null,null,1,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"_xlfn.XLOOKUP(D43,$AG$11:$AG$147,$AI$11:$AI$147)","v":"INT"},{"$f":"_xlfn.XLOOKUP(D43,$AG$11:$AG$147,$AK$11:$AK$147)","v":"FIN"},{"$f":"IF(_xlfn.XLOOKUP(D43,$AG$11:$AG$147,$AL$11:$AL$147)=0,\"\",_xlfn.XLOOKUP(D43,$AG$11:$AG$147,$AL$11:$AL$147))","v":""},{"$f":"IF(_xlfn.XLOOKUP($D43,$AG$11:$AG$147,$AM$11:$AM$147)=0,\"\",_xlfn.XLOOKUP($D43,$AG$11:$AG$147,$AM$11:$AM$147))","v":""},null,"Dips and sprays for livestock","Animal health & breeding","ANH","Enterprise","EE","LS"]
[null,"Lease",48000,"Lease costs",null,null,null,null,null,null,1,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,"LEASE","FIN","","",null,"Drawings","Drawings","DRAW","Personal","PERS"]
[null,"Grain for supp feeding",9000,"Fodder purchases for livestock feed",null,null,1,null,null,null,null,null,null,null,1,null,"Whole farm expenses",null,null,null,null,null,null,null,null,null,null,"SUPF","EE","LS","",null,"Drenches and drench guns","Animal health & breeding","ANH","Enterprise","EE","LS"]
[null,"Hay for supp feeding",4000,"Fodder purchases for livestock feed",null,null,1,null,null,null,null,null,null,null,1,null,"Expense category",null,"Amount",null,null,null,null,null,null,null,null,"SUPF","EE","LS","",null,"Electricity farm","Electricity & gas","ELG","Overhead","OH"]
[null,"Selling costs",12500,"Sales costs - general livestock",null,null,1,null,null,null,null,null,null,null,1,null,"Enterprise expenses",null,{"$f":"S21+X21","v":405190},null,null,null,null,null,null,null,null,"SELC","EE","LS","",null,"Electricity pumps","Electricity & gas","ELG","Overhead","OH"]
[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,null,0,0,"","",null,"Electricity sheds","Electricity & gas","ELG","Overhead","OH"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Overhead expenses",null,"Whole farm",null,null,null,null,null,null,null,null,0,0,"","",null,"Employment Expenses","Wages","WAG","Overhead","OH"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Administration",null,{"$f":"S24+X24","v":33690},null,null,null,null,null,null,null,null,0,0,"","",null,"Farm grown feed @ market value","Supplementary feed","SUPF","Enterprise","EE","LS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Chemicals",null,0,null,null,null,null,null,null,null,null,0,0,"","",null,"Fencing materials (new fences)","Capital expenditure","CAPEX","Capex","CAP","Capex"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Contract services",null,25600,null,null,null,null,null,null,null,null,0,0,"","",null,"Fencing materials (repairing existing fences)","Repairs & maintenance","R&M","Overhead","OH"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Depreciation",null,0,null,null,null,null,null,null,null,null,0,0,"","",null,"Fencing tree plots","Landcare","LC","Overhead","OH"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Electricity and gas",null,10000,null,null,null,null,null,null,null,null,0,0,"","",null,"Fertiliser - general","Fertiliser","FERT","Overheads","OH",null,"MULTIPLE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Fertiliser",null,31000,null,null,null,null,null,null,null,null,0,0,"","",null,"Fertiliser applied to crop","Fertiliser","FERT","Enterprise","OH","C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Fuel and lubricants",null,7600,null,null,null,null,null,null,null,null,0,0,"","",null,"Fertiliser applied to pasture","Fertiliser","FERT","Overhead","OH","LS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Insurance",null,24800,null,null,null,null,null,null,null,null,0,0,"","",null,"Fodder purchases for livestock feed","Supplementary feed","SUPF","Enterprise","EE","LS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Landcare",null,2000,null,null,null,null,null,null,null,null,0,0,"","",null,"Freight for crop/grain sales","Freight","FRT","Enterprise","EE","C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Lime/gypsum",null,7250,null,null,null,null,null,null,null,null,0,0,"","",null,"Freight for sales of livestock & wool","Selling Costs","SELC","Enterprise","EE","LS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Materials",null,18500,null,null,null,null,null,null,null,null,0,0,"","",null,"Freight related to livestock purchases","Freight","FRT","Enterprise","EE","LS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Motor vehicle expenses",null,9600,null,null,null,null,null,null,null,null,0,0,"","",null,"Fuel - Diesel for crop operations","Fuel & lubricants","FUEL","Enterprise","EE","C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Rates and rents",null,14300,null,null,null,null,null,null,null,null,0,0,"","",null,"Fuel - Diesel for general farm use","Fuel & lubricants","FUEL","Overhead","OH",null,"MULTIPLE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"R&M general",null,63600,null,null,null,null,null,null,null,null,0,0,"","",null,"Fuel - Diesel, petrol, lubricants for personal use","Personal","PERS","Personal","PERS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Seed",null,21000,null,null,null,null,null,null,null,null,0,0,"","",null,"Fuel - general","Fuel & lubricants","FUEL","Overheads","OH",null,"MULTIPLE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Wages",null,48000,null,null,null,null,null,null,null,null,0,0,"","",null,"Fuel - Lubricants for crop operations","Fuel & lubricants","FUEL","Enterprise","EE","C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Wages owner",null,48000,null,null,null,null,null,null,null,null,0,0,"","",null,"Fuel - Lubricants for general farm use","Fuel & lubricants","FUEL","Overhead","OH"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Total overhead expenses",null,364940,null,null,null,null,null,null,null,null,0,0,"","",null,"Fuel - Petrol for crop operations","Fuel & lubricants","FUEL","Enterprise","EE","C"]
[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,null,0,0,"","",null,"Fuel - Petrol for general farm use","Fuel & lubricants","FUEL","Overhead","OH"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Total operating expenses",null,{"$f":"S42+X42","v":770130},null,null,null,null,null,null,null,null,0,0,"","",null,"Fumigants applied to crops","Agricultural chemicals","AGCH","Enterprise","EE","C"]
[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,null,0,0,"","",null,"Fumigants applied to pastures","Agricultural chemicals","AGCH","Overhead","OH"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Non-operating expenses","Code","Amount",null,null,null,null,null,null,null,null,0,0,"","",null,"Fungicides applied to crops","Agricultural chemicals","AGCH","Enterprise","EE","C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Personal","PERS",{"$f":"SUMPRODUCT(($C$11:$C$76)*($J$11:$J$76))","v":6000},null,null,null,null,null,null,null,null,0,0,"","",null,"Fungicides applied to pastures","Agricultural chemicals","AGCH","Overhead","OH"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Capital ","CAPEX",{"$f":"L79","v":0},null,null,null,null,null,null,null,null,0,0,"","",null,"Herbicides applied to crops","Agricultural chemicals","AGCH","Enterprise","EE","C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Finance","INT",{"$f":"K79","v":104050},null,null,null,null,null,null,null,null,0,0,"","",null,"Herbicides applied to pastures","Agricultural chemicals","AGCH","Overhead","OH"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,"Livestock purchases","LSPUR",{"$f":"M79","v":162000},null,null,null,null,null,null,null,null,0,0,"","",null,"Inoculants and vaccines for livestock","Animal health & breeding","ANH","Enterprise","EE","LS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(F76:N76)=100%,SUM(F76:N76),IF(B76=\"\",\"\",\"Not 100%\"))","v":""},null,"Taxation","TAX",{"$f":"N79","v":0},null,null,null,null,null,null,null,null,0,0,"","",null,"Insecticides applied to crops","Agricultural chemicals","AGCH","Enterprise","EE","C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total non-operating expenses",null,{"$f":"SUM(S72:S76)","v":272050},null,null,null,null,null,null,null,null,null,null,null,null,null,"Insecticides applied to pastures","Agricultural chemicals","AGCH","Overhead","OH"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Insurance - crop specific (hail/fire etc)","Insurance","INS","Enterprise","EE","C"]
[null,"Total expenses",{"$f":"SUM(C11:C76)","v":1042180},null,null,{"$f":"SUMPRODUCT(F11:F76,$C$11:$C$76)","v":329190},{"$f":"SUMPRODUCT(G11:G76,$C$11:$C$76)","v":76000},221512,143428,6000,104050,0,162000,0,null,null,"Total expenses",null,{"$f":"S69+S77","v":1042180},null,null,null,null,null,null,null,null,null,null,null,null,null,"Insurance - general","Insurance","INS","Overheads","OH",null,"MULTIPLE"]
[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,null,null,null,null,null,null,null,"Insurance - health","Personal","PERS","Personal","PERS"]
[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,null,null,null,null,null,null,null,"Insurance - motor vehicle","Motor vehicle expenses","MVE","Overhead","OH"]
[null,"Purpose of the Cost allocation by enterprise tool: This tool allocates costs by categories allowing for deep insights into business performance in an efficient manner. The aim is to categorise the costs in the table so a summary of performance by livestock or crop and at a whole farm level is generated. ",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,null,null,null,null,null,"Insurance - other farm related","Insurance","INS","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Insurance - plant, public indemnity, accident","Insurance","INS","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Insurance general property","Insurance","INS","Overhead","OH"]
[null,"Disclaimer: This decision support tool is produced by Agrista. The contents do not constitute management or business advice and should not be relied on as such. Before taking any action in relation to a matter described in this decision support tool, you should seek independent advice from a qualified professional. Agrista accepts no responsibility for any loss or damage resulting from reliance on the contents of this tool.",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,null,null,null,null,null,"Insurance on livestock sales","Selling Costs","SELC","Enterprise","EE","LS"]
[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,null,null,null,null,null,null,null,"Interest costs","Interest costs","INT","Finance","FIN"]
[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,null,null,null,null,null,null,null,"Jetting fluids and repellents for livestock","Animal health & breeding","ANH","Enterprise","EE","LS"]
[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,null,null,null,null,null,null,null,"Landcare - general","Landcare","LC","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Lease costs","Lease costs","LEASE","Finance","FIN"]
[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,null,null,null,null,null,null,null,"Legal fees","Administration","ADM","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Levies on livestock & wool sales","Selling Costs","SELC","Enterprise","EE","LS"]
[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,null,null,null,null,null,null,null,"Licences for irrigation water","Irrigation","IRRIG","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Lime & gypsum","Lime","LIME","Overheads","OH",null,"MULTIPLE"]
[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,null,null,null,null,null,null,null,"Lime spreading","Contract services","CON","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Livestock purchases","Livestock purchases","LSP","Gross profit","LSP","LS"]
[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,null,null,null,null,null,null,null,"Local land services rates (levies on landuse)","Rates","RAT","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Materials/Micellaneous - Livestock","Materials","MAT","Enterprise","EE","LS"]
[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,null,null,null,null,null,null,null,"Materials/Miscellaneous - Crop","Materials","MAT","Enterprise","EE","C"]
[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,null,null,null,null,null,null,null,"Materials/Miscellaneous - General","Materials","MAT","Overheads","OH",null,"MULTIPLE"]
[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,null,null,null,null,null,null,null,"Motor vehicle expenses","Motor vehicle expenses","MVE","Overheads","OH"]
[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,null,null,null,null,null,null,null,"Motor vehicle insurance","Motor vehicle expenses","MVE","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Motor vehicle registrations","Motor vehicle expenses","MVE","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Motor vehicle repairs & maintenance","Motor vehicle expenses","MVE","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Motor vehicles - general","Motor vehicle expenses","MVE","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Owner wages","Owner wages","OWAG","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Personal - general","Personal","PERS","Personal","PERS"]
[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,null,null,null,null,null,null,null,"Postage, printing & stationery","Administration","ADM","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Predator control","Agricultural chemicals","AGCH","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Purchased stock feeds","Supplementary feed","SUPF","Enterprise","EE","LS"]
[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,null,null,null,null,null,null,null,"Rates on unused roads","Rates","RAT","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Repairs & maintenance cropping plant","Repairs & maintenance","R&M","Enteprise expenses","EE","C"]
[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,null,null,null,null,null,null,null,"Repairs & maintenance - general","Repairs & maintenance","R&M","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Repairs to fixed intrastructure (bolted down)","Repairs & maintenance","R&M","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Repairs to plant and equipment - not specific to enterprise","Repairs & maintenance","R&M","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Repairs to roads","Repairs & maintenance","R&M","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Repairs to water infrastructure","Repairs & maintenance","R&M","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Sales costs - general crop","Selling Costs","SELC","Enterprise","EE","C"]
[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,null,null,null,null,null,null,null,"Sales costs - general livestock","Selling Costs","SELC","Enterprise","EE","LS"]
[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,null,null,null,null,null,null,null,"School fees","Personal","PERS","Personal","PERS"]
[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,null,null,null,null,null,null,null,"Seed - for planting pasture","Seed","SEED","Overheads","OH","LS"]
[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,null,null,null,null,null,null,null,"Seed - general","Seed","SEED","Overheads","OH",null,"MULTIPLE"]
[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,null,null,null,null,null,null,null,"Seed Dressings applied to crops","Agricultural chemicals","AGCH","Enterprise","EE","C"]
[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,null,null,null,null,null,null,null,"Seed Dressings applied to pastures","Agricultural chemicals","AGCH","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Seed for pasture sowing","Seed","SEED","Overheads","OH","LS"]
[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,null,null,null,null,null,null,null,"Seed purchased for crop planting","Seed","SEED","Enteprise expenses","EE","C"]
[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,null,null,null,null,null,null,null,"Seminars & conferences","Administration","ADM","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Shearing","Shearing & crutching","SHR","Enterprise","EE","LS"]
[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,null,null,null,null,null,null,null,"Shearing supplies (combs/cutters etc)","Shearing & crutching","SHR","Enterprise","EE","LS"]
[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,null,null,null,null,null,null,null,"Shire & council rates","Rates","RAT","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Soil testing on cropping paddocks","Fertiliser","FERT","Enterprise","OH","C",null,null,null,1]
[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,null,null,null,null,null,null,null,"Soil testing on pasture paddocks","Fertiliser","FERT","Overhead","OH","LS"]
[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,null,null,null,null,null,null,null,"Staff Amenities","Wages","WAG","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Subscriptions & memberships","Administration","ADM","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Superannuation","Wages","WAG","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Tax","Tax",null,"Tax","TAX"]
[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,null,null,null,null,null,null,null,"Travel costs & accommodation","Administration","ADM","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Tree fertilisers","Landcare","LC","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Tree seedlings","Landcare","LC","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Vermin control - general overheads","Agricultural chemicals","AGCH","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Vermin control applied to crops","Agricultural chemicals","AGCH","Enterprise","EE","C"]
[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,null,null,null,null,null,null,null,"Veterinary (Preg diagnosis, health checks, etc)","Animal health & breeding","ANH","Enterprise","EE","LS"]
[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,null,null,null,null,null,null,null,"Wages & Salaries – General","Wages","WAG","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Water charges for irrigation water","Irrigation","IRRIG","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Woody weed spraying","Contract services","CON","Overhead","OH","LS"]
[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,null,null,null,null,null,null,null,"Workers Compensation","Wages","WAG","Overhead","OH"]
[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,null,null,null,null,null,null,null,"Yard fees associated with livestock sales","Selling Costs","SELC","Enterprise","EE","LS"]

{"sheet":"Cost categories","index":1,"n_rows":139,"n_cols":6,"rows_kept":139,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Cost","Category 1",null,"Category 2"]
[]
[null,"Accounting","Administration","ADM","Overhead","OH"]
[null,"Administration - general","Administration","ADM","Overhead","OH"]
[null,"Agistment","Supplementary feed","SUPF","Enterprise","EE"]
[null,"Animal health treatments","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Antibiotics and medicines, syringes, needles","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Antiseptic, ointments and powders for livestock","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Bank fees","Administration","ADM","Overhead","OH"]
[null,"Breeding Ram harnesses, excl Semen","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Breeding regulators (eg. hormones) if not in AI","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Capital expenditure - general","Capital expenditure","CAPEX","Capex","CAP"]
[null,"Chemicals - crop","Agricultural chemicals","AGCH","Enterprise","EE"]
[null,"Chemicals - for landcare work","Landcare","LC","Overhead","OH"]
[null,"Chemicals - general","Agricultural chemicals","AGCH","Overheads","OH"]
[null,"Classing (sheep)","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Commission on livestock sales","Selling Costs","SELC","Enterprise","EE"]
[null,"Communications (telephone, internet, mobile)","Administration","ADM","Overhead","OH"]
[null,"Computer costs (computers, programs, apps)","Administration","ADM","Overhead","OH"]
[null,"Consulting fees","Administration","ADM","Overhead","OH"]
[null,"Contract costs earthworks (existing works)","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Contract costs earthworks (new works)","Capital expenditure","CAPEX","Capital expenditure","CAP"]
[null,"Contract crop operations (sow/harvest/spray spread)","Contract services","CON","Enterprise","EE"]
[null,"Contract fencing operations (building new fences)","Capital expenditure","CAPEX","Capital expenditure","CAP"]
[null,"Contract fencing operations (repairs to existing fences)","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Contract livestock mustering","Contract services","CON","Enterprise","EE"]
[null,"Contract livestock operations (mark/yardwork)","Contract services","CON","Enterprise","EE"]
[null,"Contract pasture operations (sow/spray/plough/spread)","Contract services","CON","Overhead","OH"]
[null,"Contract work - general","Contract services","CON","Overhead","OH"]
[null,"Contractors for infrastructure build (buidling new)","Capital expenditure","CAPEX","Capital expenditure","CAP"]
[null,"Contractors for infrastructure repairs (repairing existing)","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Crutching","Shearing & crutching","SHR","Enterprise","EE"]
[null,"Deep ripping for planting","Landcare","LC","Overhead","OH"]
[null,"Depreciation","Depreciation","DEP","Overhead","OH"]
[null,"Dips and sprays for livestock","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Drawings","Drawings","DRAW","Personal","PERS"]
[null,"Drenches and drench guns","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Electricity farm","Electricity & gas","ELG","Overhead","OH"]
[null,"Electricity pumps","Electricity & gas","ELG","Overhead","OH"]
[null,"Electricity sheds","Electricity & gas","ELG","Overhead","OH"]
[null,"Employment Expenses","Wages","WAG","Overhead","OH"]
[null,"Farm grown feed @ market value","Supplementary feed","SUPF","Enterprise","EE"]
[null,"Fencing materials (new fences)","Capital expenditure","CAPEX","Capex","CAP"]
[null,"Fencing materials (repairing existing fences)","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Fencing tree plots","Landcare","LC","Overhead","OH"]
[null,"Fertiliser - general","Fertiliser","FERT","Overheads","OH"]
[null,"Fertiliser applied to crop","Fertiliser","FERT","Enterprise","OH"]
[null,"Fertiliser applied to pasture","Fertiliser","FERT","Overhead","OH"]
[null,"Fodder purchases for livestock feed","Supplementary feed","SUPF","Enterprise","EE"]
[null,"Freight for crop/grain sales","Freight","FRT","Enterprise","EE"]
[null,"Freight for sales of livestock & wool","Selling Costs","SELC","Enterprise","EE"]
[null,"Freight related to livestock purchases","Freight","FRT","Enterprise","EE"]
[null,"Fuel - Diesel for crop operations","Fuel & lubricants","FUEL","Enterprise","EE"]
[null,"Fuel - Diesel for general farm use","Fuel & lubricants","FUEL","Overhead","OH"]
[null,"Fuel - Diesel, petrol, lubricants for personal use","Personal","PERS","Personal","PERS"]
[null,"Fuel - general","Fuel & lubricants","FUEL","Overheads","OH"]
[null,"Fuel - Lubricants for crop operations","Fuel & lubricants","FUEL","Enterprise","EE"]
[null,"Fuel - Lubricants for general farm use","Fuel & lubricants","FUEL","Overhead","OH"]
[null,"Fuel - Petrol for crop operations","Fuel & lubricants","FUEL","Enterprise","EE"]
[null,"Fuel - Petrol for general farm use","Fuel & lubricants","FUEL","Overhead","OH"]
[null,"Fumigants applied to crops","Agricultural chemicals","AGCH","Enterprise","EE"]
[null,"Fumigants applied to pastures","Agricultural chemicals","AGCH","Overhead","OH"]
[null,"Fungicides applied to crops","Agricultural chemicals","AGCH","Enterprise","EE"]
[null,"Fungicides applied to pastures","Agricultural chemicals","AGCH","Overhead","OH"]
[null,"Herbicides applied to crops","Agricultural chemicals","AGCH","Enterprise","EE"]
[null,"Herbicides applied to pastures","Agricultural chemicals","AGCH","Overhead","OH"]
[null,"Inoculants and vaccines for livestock","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Insecticides applied to crops","Agricultural chemicals","AGCH","Enterprise","EE"]
[null,"Insecticides applied to pastures","Agricultural chemicals","AGCH","Overhead","OH"]
[null,"Insurance - crop specific (hail/fire etc)","Insurance","INS","Enterprise","EE"]
[null,"Insurance - general","Insurance","INS","Overheads","OH"]
[null,"Insurance - health","Personal","PERS","Personal","PERS"]
[null,"Insurance - motor vehicle","Motor vehicle expenses","MVE","Overhead","OH"]
[null,"Insurance - other farm related","Insurance","INS","Overhead","OH"]
[null,"Insurance - plant, public indemnity, accident","Insurance","INS","Overhead","OH"]
[null,"Insurance general property","Insurance","INS","Overhead","OH"]
[null,"Insurance on livestock sales","Selling Costs","SELC","Enterprise","EE"]
[null,"Interest costs","Interest costs","INT","Finance","FIN"]
[null,"Jetting fluids and repellents for livestock","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Landcare - general","Landcare","LC","Overhead","OH"]
[null,"Lease costs","Lease costs","LEASE","Finance","FIN"]
[null,"Legal fees","Administration","ADM","Overhead","OH"]
[null,"Levies on livestock & wool sales","Selling Costs","SELC","Enterprise","EE"]
[null,"Licences for irrigation water","Irrigation","IRRIG","Overhead","OH"]
[null,"Lime & gypsum","Lime","LIME","Overheads","OH"]
[null,"Lime spreading","Contract services","CON","Overhead","OH"]
[null,"Livestock purchases","Livestock purchases","LSP","Gross profit","LSP"]
[null,"Local land services rates (levies on landuse)","Rates","RAT","Overhead","OH"]
[null,"Materials/Micellaneous - Livestock","Materials","MAT","Enterprise","EE"]
[null,"Materials/Miscellaneous - Crop","Materials","MAT","Enterprise","EE"]
[null,"Materials/Miscellaneous - General","Materials","MAT","Overheads","OH"]
[null,"Motor vehicle expenses","Motor vehicle expenses","MVE","Overheads","OH"]
[null,"Motor vehicle insurance","Motor vehicle expenses","MVE","Overhead","OH"]
[null,"Motor vehicle registrations","Motor vehicle expenses","MVE","Overhead","OH"]
[null,"Motor vehicle repairs & maintenance","Motor vehicle expenses","MVE","Overhead","OH"]
[null,"Motor vehicles - general","Motor vehicle expenses","MVE","Overhead","OH"]
[null,"Owner wages","Owner wages","OWAG","Overhead","OH"]
[null,"Personal - general","Personal","PERS","Personal","PERS"]
[null,"Postage, printing & stationery","Administration","ADM","Overhead","OH"]
[null,"Predator control","Agricultural chemicals","AGCH","Overhead","OH"]
[null,"Purchased stock feeds","Supplementary feed","SUPF","Enterprise","EE"]
[null,"Rates on unused roads","Rates","RAT","Overhead","OH"]
[null,"Repairs & maintenance cropping plant","Repairs & maintenance","R&M","Enteprise expenses","EE"]
[null,"Repairs & maintenance - general","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Repairs to fixed intrastructure (bolted down)","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Repairs to plant and equipment - not specific to enterprise","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Repairs to roads","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Repairs to water infrastructure","Repairs & maintenance","R&M","Overhead","OH"]
[null,"Sales costs - general crop","Selling Costs","SELC","Enterprise","EE"]
[null,"Sales costs - general livestock","Selling Costs","SELC","Enterprise","EE"]
[null,"School fees","Personal","PERS","Personal","PERS"]
[null,"Seed - for planting pasture","Seed","SEED","Overheads","OH"]
[null,"Seed - general","Seed","SEED","Overheads","OH"]
[null,"Seed Dressings applied to crops","Agricultural chemicals","AGCH","Enterprise","EE"]
[null,"Seed Dressings applied to pastures","Agricultural chemicals","AGCH","Overhead","OH"]
[null,"Seed for pasture sowing","Seed","SEED","Overheads","OH"]
[null,"Seed purchased for crop planting","Seed","SEED","Enteprise expenses","EE"]
[null,"Seminars & conferences","Administration","ADM","Overhead","OH"]
[null,"Shearing","Shearing & crutching","SHR","Enterprise","EE"]
[null,"Shearing supplies (combs/cutters etc)","Shearing & crutching","SHR","Enterprise","EE"]
[null,"Shire & council rates","Rates","RAT","Overhead","OH"]
[null,"Soil testing on cropping paddocks","Fertiliser","FERT","Enterprise","OH"]
[null,"Soil testing on pasture paddocks","Fertiliser","FERT","Overhead","OH"]
[null,"Staff Amenities","Wages","WAG","Overhead","OH"]
[null,"Subscriptions & memberships","Administration","ADM","Overhead","OH"]
[null,"Superannuation","Wages","WAG","Overhead","OH"]
[null,"Tax","Tax",null,"Tax","TAX"]
[null,"Travel costs & accommodation","Administration","ADM","Overhead","OH"]
[null,"Tree fertilisers","Landcare","LC","Overhead","OH"]
[null,"Tree seedlings","Landcare","LC","Overhead","OH"]
[null,"Vermin control - general overheads","Agricultural chemicals","AGCH","Overhead","OH"]
[null,"Vermin control applied to crops","Agricultural chemicals","AGCH","Enterprise","EE"]
[null,"Veterinary (Preg diagnosis, health checks, etc)","Animal health & breeding","ANH","Enterprise","EE"]
[null,"Wages & Salaries – General","Wages","WAG","Overhead","OH"]
[null,"Water charges for irrigation water","Irrigation","IRRIG","Overhead","OH"]
[null,"Woody weed spraying","Contract services","CON","Overhead","OH"]
[null,"Workers Compensation","Wages","WAG","Overhead","OH"]
[null,"Yard fees associated with livestock sales","Selling Costs","SELC","Enterprise","EE"]