{"text_format":"2","workbook":"xlsx","n_sheets":12,"sheets":["READ ME","1 General Information","2 Equipment & Assets","3 Income Crops & Livestock","4 Other Income","5 Financing","6 Fixed and Variable Costs","7 Farm Income Statement","List of dropdown","Graph table","Crop Price Calculation Sheet","Quick Check"],"not_rendered":{"charts":1,"images":13,"macros":0,"external_links":0,"defined_names":130,"comments":3,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"READ ME","index":0,"n_rows":106,"n_cols":7,"rows_kept":106,"cut":false,"hidden":false,"merged":[[69,3,80,9],[82,3,95,9],[97,3,103,9],[105,3,105,5],[18,3,23,9],[44,6,46,9],[44,3,46,5],[41,6,43,9],[63,3,63,4],[63,5,63,9],[64,3,66,4],[64,5,65,9],[66,5,66,7],[67,3,67,4],[67,5,67,7],[59,3,59,4],[59,5,59,6],[60,3,61,4],[60,5,61,9],[62,3,62,4],[62,5,62,7],[58,3,58,9],[41,3,43,5],[51,6,52,9],[51,3,52,5],[47,3,48,5],[47,6,48,9],[53,6,54,9],[53,3,54,5],[55,6,57,9],[55,3,57,5],[37,3,38,5],[37,6,38,9],[49,3,50,5],[49,6,50,9],[39,3,40,5],[39,6,40,9],[10,3,10,9],[15,3,15,9],[17,3,17,9],[25,3,25,9],[35,3,35,9]]}
{"$rows_empty":10}
[null,null,null,"Read Me Sheet"]
[]
[]
[]
[]
[null,null,null,"INVEST – Farm Analysis Tool"]
[]
[null,null,null,"Introduction"]
[null,null,null,"This tool allows for assessment on farm productivity and profitability through its average annual agricultural production. The tool is useful for establishing a baseline or to assess the impact of planned investments. This tool allows a SPIS advisor (supplier, development practitioner, extension officer) to support a farm enterprise towards identify unnecessary costs, determine best value agricultural activities and correctly monetize different farm inputs. "]
[]
[]
[]
[]
[]
[]
[null,null,null,"Tips & Tricks"]
{"$rows_empty":9}
[null,null,null,"Overview"]
[null,null,null,"This tool comprises the following sheets:"]
[null,null,null,"1. General Information",null,null,"on the farm identity, location and area"]
[]
[null,null,null,"2. Equipment & Assets",null,null,"currently available on the farm or considered for future purchase"]
[]
[null,null,null,"3. Income Crops & Livestock",null,null,"to add current or projected sales of seasonal crops (e.g. rice, maize), perennial crops (e.g. fruits) and livestock and respective by-products "]
[]
[]
[null,null,null,"4. Other Income",null,null,"additional income not directly related to crop or livestock production such as sale of water or rental out of equipment"]
[]
[]
[null,null,null,"5. Financing",null,null,"calculates annual loan repayment based on credit information"]
[]
[null,null,null,"6. Fixed and Variable Costs",null,null,"to add all fixed and variable costs/expenditures of the farm enterprise"]
[]
[null,null,null,"9. Farm Income Statement",null,null,"No Entry! Summary calculation on gross profitability of the farm enterprise"]
[]
[null,null,null,"Crop Price Calculation Sheet",null,null,"side sheet for calculating average annual crop and livestock prices"]
[]
[null,null,null,"Quick Check",null,null,"side sheet for a quick calculation of farm profitability useful before conducting full analysis"]
[]
[]
[null,null,null,"About"]
[null,null,null,"Published by: ",null,"GIZ & FAO"]
[null,null,null,"Responsible:",null,"GIZ project Sustainable Energy for Food - Powering Agriculture"]
[]
[null,null,null,"Contact: ",null,"Powering.Agriculture@giz.de"]
[null,null,null,"Download link: ",null,"https://energypedia.info/wiki/Toolbox_on_SPIS"]
[null,null,null,"About: ",null,"Powering Agriculture: An Energy Grand Challenge for Development. Available at:  "]
[]
[{"$nulls":5},"https://poweringag.org"]
[null,null,null,"Version:",null,"2,0 (July 2020)"]
[]
[null,null,null,"The Toolbox on Solar Powered Irrigation Systems is made possible through the global initiative Powering Agriculture: An Energy Grand Challenge for Development (PAEGC). In 2012, the United States Agency for International Development (USAID), the Swedish International Development Cooperation Agency (Sida), the German Federal Ministry for Economic Cooperation and Development (BMZ), Duke Energy, and the Overseas Private Investment Cooperation (OPIC) combined resources to create the PAEGC initiative. The objective of PAEGC is to support new and sustainable approaches to accelerate the development and deployment of clean energy solutions for increasing agriculture productivity and/or value for farmers and agribusinesses in developing countries and emerging regions that lack access to reliable, affordable clean energy."]
{"$rows_empty":12}
[null,null,null,"The designations employed and the presentation of material in this information product do not imply the expression of any opinion whatsoever on the part of Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH, Food and Agriculture Organization of the United Nations (FAO) or any of the PAEGC Founding Partners concerning the legal or development status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. The mention of specific companies or products of manufacturers, whether or not these have been patented, does not imply that these have been endorsed or recommended by GIZ, FAO, or any of the PAEGC Founding Partners in preference to others of a similar nature that are not mentioned. The views expressed in this information product are those of the author and do not necessarily reflect the views or policies of GIZ, FAO, or any of the PAEGC Founding Partners."]
{"$rows_empty":14}
[null,null,null,"GIZ, FAO and the PAEGC Founding Partners encourage the use, reproduction and dissemination of material in this information product. Except where otherwise indicated, material may be copied, downloaded and printed for private study, research and teaching purposes, or for use in non-commercial products or services, provided that appropriate acknowledgement of GIZ and FAO as the source and copyright holder is given."]
{"$rows_empty":7}
[null,null,null,"© GIZ and FAO, 2018"]

{"sheet":"1 General Information","index":1,"n_rows":36,"n_cols":9,"rows_kept":36,"cut":false,"hidden":false,"merged":[[0,0,0,9],[5,7,5,9],[10,2,10,7],[15,1,15,9],[16,1,16,9],[1,1,2,9],[7,2,7,4],[9,2,9,4],[8,2,8,4],[4,2,4,4],[5,2,5,4],[4,7,4,9]]}
["INVEST – Farm Analysis Tool"]
[null,"1 GENERAL FARM INFORMATION"]
[]
[]
[null,"Country",{"$nulls":4},"Region"]
[null,"Farm code or name",{"$nulls":4},"Date"]
[]
[null,"Village"]
[null,"Division"]
[null,"District"]
[null,"Assessor"]
[null,"Agricultural planning period (years)",null,2018,2019,"(year in  four digits each ! )"]
[null,"Currency used for calculation",null,"€"]
[null,"Area measurement unit",null,"Acre"]
[]
[]
[null,"LAND RESOURCES"]
[]
[null,"Property rights",null,"Area"]
[null,"+ Land owned",null,null,1,{"$f":"+$D$14","v":"Acre"}]
[null,"+ Additional land as part of co-operative land",null,null,null,{"$f":"+$D$14","v":"Acre"}]
[null,"+ Additional land exploited as sharegrower",null,null,null,"Acre"]
[null,"+ Additional land leased in",null,null,null,"Acre"]
[null," - Own land leased out",null,null,null,"Acre"]
[null,"+ Additional land in possession of other sources",null,null,null,"Acre"]
[null,"-  Own land unused or unusable",null,null,null,"Acre"]
[null,null,null,"Total",{"$f":"+SUM(E20:E23)-E24+E25-E26","v":1},"Acre"]
[]
[]
[null,"Land classification",null,"Area","rainfed","irrigated"]
[null,"Seasonal crop land",null,null,null,1,{"$f":"+$D$14","v":"Acre"}]
[null,"Perennials (with & without option of intercropping)",{"$nulls":4},"Acre"]
[null,"Greenhouses",{"$nulls":4},"Acre"]
[null,"Pastures (grazing land)",{"$nulls":4},"Acre"]
[null,"Fallow land",{"$nulls":4},"Acre","Total area"]
[null,null,null,"Total agricultural / horticultural land",{"$f":"+SUM(E31:E35)","v":0},{"$f":"+SUM(F31:F35)","v":1},"Acre",{"$f":"IF(E36+F36=E27,E36+F36,\"CHECK Property rights\")","v":1},"Acre"]

{"sheet":"2 Equipment & Assets","index":2,"n_rows":38,"n_cols":9,"rows_kept":38,"cut":false,"hidden":false,"merged":[[37,2,37,4],[5,6,8,6],[5,3,8,3],[5,2,8,2],[0,0,0,7],[1,1,1,6],[3,5,3,6],[5,1,9,1],[5,4,8,4],[5,5,8,5]]}
["INVEST – Farm Analysis Tool"]
[null,"2 EQUIPMENT & ASSETS"]
[]
[{"$nulls":4},"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[]
[null,"Type\n\n","Cost of existing equipment (when originally purchased)","Salvage value (when selling existing equipment)","Age","Normal life span","Annual depreciation for replacement"]
[]
[]
[]
[null,null,{"$f":"'1 General Information'!D13","v":"€"},{"$f":"'1 General Information'!D13","v":"€"},"years","years",{"$f":"'1 General Information'!D13","v":"€"}]
[null,"Livestock shed",60000,10000,2,20,{"$f":"IFERROR(SLN(C11,D11,(F11-E11)),\"\")","v":2777.7777777777778},"Indicative normal life span:","Please select"]
[null,"Please select",{"$nulls":4},{"$f":"IFERROR(SLN(C12,D12,(F12-E12)),\"\")","v":""},"(highly quality dependent!)"]
[null,"Please select",{"$nulls":4},"","Livestock shed - 20 years","Livestock shed"]
[null,"Please select",{"$nulls":4},"","Garage / workshop - 20 year","Garage / workshop"]
[null,"Please select",{"$nulls":4},"","Storage / warehouse - 20 years","Storage / warehouse"]
[null,"Please select",{"$nulls":4},"","Greenhouse - 10 years","Greenhouse"]
[null,"Please select",{"$nulls":4},{"$f":"IFERROR(SLN(C17,D17,(F17-E17)),\"\")","v":""},"Other building - 20 years","Other building"]
[null,"Please select",{"$nulls":4},"","Ox cart - 7 years","Ox cart"]
[null,"Please select",{"$nulls":4},"","Truck / car - 10 years","Truck / car"]
[null,"Please select",{"$nulls":4},"","Tractor - 10 years","Tractor"]
[null,"Please select",{"$nulls":4},"","Plough - 7 years","Plough"]
[null,"Please select",{"$nulls":4},"","Cultivator / tiller - 7 years","Cultivator / tiller"]
[null,"Please select",{"$nulls":4},"","Sowing machine - 7 years","Sowing machine"]
[null,"Please select",{"$nulls":4},"","Fertilizer distributor - 7 years","Fertilizer distributor"]
[null,"Please select",{"$nulls":4},"","Sprayer - 7 years ","Sprayer"]
[null,"Please select",{"$nulls":4},"","Grass cutter  -  7 years","Grass cutter"]
[null,"Please select",{"$nulls":4},"","Baler - 7 years","Baler"]
[null,"Please select",{"$nulls":4},"","Cereal harvester - 10 years","Cereal harvester"]
[{"$nulls":6},"","Irrigation material - 5 years","Irrigation material"]
[{"$nulls":6},"","Water pump - 7 years","Water pump"]
[{"$nulls":6},"","PV modules - 20 years","PV generator"]
[{"$nulls":6},"",null,"Well / borehole"]
[{"$nulls":6},""]
[{"$nulls":6},""]
[{"$nulls":6},""]
[{"$nulls":6},""]
[]
[null,null,"Total Annual Depreciation ",null,null,{"$f":"'1 General Information'!D13","v":"€"},{"$f":"+SUM(G11:G36)","v":2777.7777777777778}]

{"sheet":"3 Income Crops & Livestock","index":3,"n_rows":64,"n_cols":16,"rows_kept":64,"cut":false,"hidden":false,"merged":[[16,1,16,2],[17,1,17,2],[18,1,18,2],[26,1,26,2],[27,1,27,2],[29,1,29,2],[30,1,30,2],[57,11,57,13],[31,11,31,15],[55,11,55,13],[58,11,58,13],[59,11,59,13],[62,11,62,13],[60,11,61,15],[63,1,63,6],[58,1,58,2],[59,1,59,2],[60,1,60,2],[61,1,61,2],[62,1,62,2],[0,0,0,7],[36,1,36,7],[41,1,41,3],[41,4,41,7],[39,4,39,5],[1,1,1,7],[3,6,3,7],[7,1,7,7],[20,1,20,7],[24,1,24,7],[19,1,19,6],[35,1,35,6],[34,1,34,2],[33,1,33,2],[32,1,32,2],[28,1,28,2]]}
["INVEST – Farm Analysis Tool"]
[null,"INCOME: SEASONAL CROP"]
[]
[{"$nulls":5},"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[null,null,"Season 1","Season 2"]
[null,"Agricultural land used:",{"$f":"'List of dropdown'!E24","v":1},{"$f":"'List of dropdown'!E25","v":1},{"$f":"'1 General Information'!D14","v":"Acre"}]
[{"$nulls":4},"Unit",{"$f":"\"Yield per \"& '1 General Information'!D14 &\" or Quantity\"","v":"Yield per Acre or Quantity"},"Unit Price","Value"]
[null,"Sales"]
[null,"Crop types:","Season:","Area:"]
[null,"Tomato","Season 1",0.5,null,null,null,{"$f":"+G10*F10*D10","v":0}]
[null,"Maize","Season 1",0.5,null,null,null,{"$f":"+G11*F11*D11","v":0}]
[null,"Tomato","Season 2",0.5,null,null,null,0]
[null,"Beans","Season 2",0.5,null,null,null,0]
[{"$nulls":7},0]
[{"$nulls":7},{"$f":"+G15*F15*D15","v":0}]
[null,"By-products:"]
[{"$nulls":7},{"$f":"+G17*F17","v":0}]
[{"$nulls":7},0]
[{"$nulls":7},0]
[null,"GROSS INCOME",{"$nulls":5},{"$f":"SUM(H10:H19)","v":0}]
[null,"INCOME: PERENNIAL CROP"]
[]
[null,"Agricultural land used:",null,{"$f":"SUM(D27:D31)","v":0},{"$f":"'1 General Information'!D14","v":"Acre"}]
[{"$nulls":4},"Unit",{"$f":"\"Yield per \"& '1 General Information'!D14 &\" or Quantity\"","v":"Yield per Acre or Quantity"},"Unit Price","Value"]
[null,"Sales"]
[null,"Crop types:",null,"Area:"]
[{"$nulls":7},{"$f":"+G27*F27*D27","v":0}]
[{"$nulls":7},{"$f":"+G28*F28*D28","v":0}]
[{"$nulls":7},0]
[{"$nulls":7},0]
[{"$nulls":7},0]
[null,"By-products:"]
[{"$nulls":7},{"$f":"+G33*F33","v":0}]
[{"$nulls":7},{"$f":"+G34*F34","v":0}]
[{"$nulls":7},0]
[null,"GROSS INCOME",{"$nulls":5},{"$f":"SUM(H27:H35)","v":0}]
[null,"INCOME: LIVESTOCK"]
[]
[]
[null,"Livestock for production:",null,{"$f":"SUM(D44:D57)","v":3},"Livestock sold:",null,{"$f":"SUM(F44:F57)","v":2},"head"]
[{"$nulls":4},"Unit","Quantity","Unit Price","Value"]
[null,"For Production",null,null,"For Sale"]
[null,"Livestock type",null,"Quantity"]
[null,"Dairy cows",null,3,"head",null,null,{"$f":"+G44*F44","v":0}]
[null,"Heifers",null,null,"head",null,null,{"$f":"+G45*F45","v":0}]
[null,"Adult steers",null,null,"head",null,null,0]
[null,"Juvenile steers",null,null,"head",2,null,0]
[null,"Calfs",null,null,"head",null,null,0]
[null,"Sheep does",null,null,"head",null,null,0]
[null,"Sheep bucks",null,null,"head",null,null,0]
[null,"Sheep kids",null,null,"head",null,null,0]
[null,"Goat does",null,null,"head",null,null,0]
[null,"Goat bucks",null,null,"head",null,null,0]
[null,"Goat kids",null,null,"head",null,null,0]
[null,"Chickens",null,null,"head",null,null,0]
[{"$nulls":7},0,null,null,null,"By-product calculator for",null,null,"Eggs","Select"]
[{"$nulls":7},0]
[null,"By-products:",{"$nulls":9},{"$f":"IF($O$56=\"Milk\",\"Daily milk yield:\",\"\")","v":""},null,null,10,{"$f":"IF($O$56=\"Milk\",\"litres/day\",\"\")","v":""}]
[null,"Milk",null,null,"litres",15000,4,{"$f":"+G59*F59","v":60000},null,null,null,{"$f":"IF($O$56=\"Milk\",\"Number of dairy livestock:\",\"Number of chickens:\")","v":"Number of chickens:"},null,null,2,"head"]
[null,"Eggs",null,null,"piece",null,null,{"$f":"+G60*F60","v":0},null,null,null,{"$f":"IF($O$56=\"Milk\",\"Days of milking per year:\",\"Days of egg laying per year\")","v":"Days of egg laying per year"},null,null,300,"days/year"]
[null,"Skins",{"$nulls":5},{"$f":"+G61*F61","v":0},null,null,null,{"$f":"IF($O$56=\"Milk\",\"Note: milking (lactation) periods typically range between 209 and 305 days per year for dairy livestock\",\"\")","v":""}]
[null,"Manure",{"$nulls":5},{"$f":"+G62*F62","v":0}]
[{"$nulls":7},0,null,null,null,"Total",null,null,{"$f":"IF($O$56=\"Milk\",$O$58*$O$59*$O$60,$O$59*$O$60)","v":600},{"$f":"IF($O$56=\"Milk\",\"litres/year\",\"eggs/year\")","v":"eggs/year"}]
[null,"GROSS INCOME",{"$nulls":5},{"$f":"SUM(H44:H63)","v":60000}]

{"sheet":"4 Other Income","index":4,"n_rows":15,"n_cols":17,"rows_kept":15,"cut":false,"hidden":false,"merged":[[0,0,0,16],[1,1,1,16],[3,13,3,15],[3,11,3,12],[5,2,6,2],[5,15,6,15],[5,16,6,16]]}
["INVEST – Farm Analysis Tool"]
[null,"4 OTHER INCOME"]
[]
[{"$nulls":11},"Farm code",null,{"$f":"'1 General Information'!C6","v":0}]
[]
[null,"Month","Monthly/Yearly Costs","January","February","March","April","May","June","July","August","September","October","November","December","Yearly Costs","Total"]
[null,"Type of OTHER INCOME",null,1,2,3,4,5,6,7,8,9,10,11,12]
[null,"Sale of water","Monthly",{"$nulls":13},{"$f":"IF(C8=\"Monthly\",SUM(D8:O8),IF(C8=\"Yearly\",P8,0))","v":0}]
[null,"Hire out of equipment","Yearly",{"$nulls":13},{"$f":"IF(C9=\"Monthly\",SUM(D9:O9),IF(C9=\"Yearly\",P9,0))","v":0}]
[null,"Lease out storage space","Monthly",{"$nulls":13},0]
[null,"Lease out land","Yearly",{"$nulls":13},0]
[null,"Lease out labour","Monthly",{"$nulls":13},0]
[{"$nulls":16},0]
[{"$nulls":16},0]
[null,"TOTAL OTHER INCOME per month/year",null,{"$f":"SUMIF($C$8:$C$14,\"Monthly\",D8:D14)","v":0},{"$f":"SUMIF($C$8:$C$14,\"Monthly\",E8:E14)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUMIF($C$8:$C$14,\"Yearly\",P8:P14)","v":0},{"$f":"+SUM(Q8:Q14)","v":0}]

{"sheet":"5 Financing","index":5,"n_rows":17,"n_cols":11,"rows_kept":17,"cut":false,"hidden":false,"merged":[[0,0,0,13],[1,0,1,13],[4,8,7,8],[5,0,7,0],[5,1,7,1],[5,2,7,2],[5,3,7,3],[5,4,7,4],[5,5,7,5],[5,6,7,6],[5,9,15,13],[3,10,3,12],[4,0,4,6]]}
["INVEST – Farm Analysis Tool"]
["CREDIT AND FINANCING (simplified calculator, to be confirmed with loan provider)"]
[]
[{"$nulls":9},"Farm code",{"$f":"'1 General Information'!C6","v":0}]
["Calculator",{"$nulls":7},"Enter manually:"]
["Bank name","Loan amount","Credit period (years)","Month of taking credit","Year of taking credit","Annual interest rate","Monthly loan repayment",null,null,"Note: the Calculator value will take precedence to the manual value. Ensure calculator value is 0 in order to use manual value."]
[{"$nulls":7},"OR"]
[]
[null,7000,3,1,2018,0.08,{"$f":"IF(D9,-PMT(F9/12,C9*12,B9),\"0\")","v":219.35455823001593}]
[{"$nulls":6},{"$f":"IF(D10,-PMT(F10/12,C10*12,B10),\"0\")","v":"0"}]
[{"$nulls":6},{"$f":"IF(D11,-PMT(F11/12,C11*12,B11),\"0\")","v":"0"}]
[{"$nulls":6},"0"]
[{"$nulls":6},"0"]
[{"$nulls":6},"0"]
[{"$nulls":6},"0"]
["TOTAL CREDIT",{"$f":"SUM(B9:B15)","v":7000},{"$nulls":4},{"$f":"SUM(G9:G15)","v":219.35455823001593},null,{"$f":"SUM(I9:I14)","v":0}]
[null,null,null,"Total Annual Loan Repayments",null,null,{"$f":"G16*12","v":2632.2546987601909},null,{"$f":"I16*12","v":0}]

{"sheet":"6 Fixed and Variable Costs","index":6,"n_rows":39,"n_cols":17,"rows_kept":39,"cut":false,"hidden":false,"merged":[[38,1,38,2],[5,1,6,1],[20,1,20,16],[0,0,0,16],[3,13,3,14],[1,1,1,16],[2,1,4,4],[5,2,6,2],[18,1,18,2],[5,15,6,15],[5,16,6,16]]}
["INVEST – Farm Analysis Tool"]
[null,"4 COSTS (FIXED and VARIABLE)"]
[]
[{"$nulls":12},"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[]
[null,"Month","Monthly/Yearly Costs","January","February","March","April","May","June","July","August","September","October","November","December","Yearly Costs","Total"]
[null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[null,"FIXED COSTS"]
[null,"Financing fees","Monthly",{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"'5 Financing'!$G$16","v":219.35455823001593},{"$f":"SUM(D9:O9)","v":2632.2546987601909},{"$f":"IF(C9=\"Monthly\",SUM(D9:O9),IF(C9=\"Yearly\",P9,0))","v":2632.2546987601909}]
[null,"Depreciation costs","Yearly",{"$nulls":12},{"$f":"'2 Equipment & Assets'!$G$38","v":2777.7777777777778},2777.7777777777778]
[null,"Membership fees ","Yearly",{"$nulls":13},{"$f":"IF(C11=\"Monthly\",SUM(D11:O11),IF(C11=\"Yearly\",P11,0))","v":0}]
[null,"Insurance costs","Monthly",{"$nulls":13},{"$f":"IF(C12=\"Monthly\",SUM(D12:O12),IF(C12=\"Yearly\",P12,0))","v":0}]
[null,"Land tax","Yearly",{"$nulls":13},0]
[null,"Social fund contribution",{"$nulls":14},0]
[null,"Leasing fees for equipment",{"$nulls":14},0]
[null,"Rental costs for land",{"$nulls":14},0]
[null,"-",{"$nulls":14},0]
[null,"-",{"$nulls":14},0]
[null,"TOTAL FIXED COSTS per month/year",null,{"$f":"SUMIF($C$9:$C$18,\"Monthly\",D$9:D$18)","v":219.35455823001593},{"$f":"SUMIF($C$9:$C$18,\"Monthly\",E$9:E$18)","v":219.35455823001593},219.35455823001593,219.35455823001593,219.35455823001593,219.35455823001593,219.35455823001593,219.35455823001593,219.35455823001593,219.35455823001593,219.35455823001593,219.35455823001593,{"$f":"SUMIF($C$9:$C$18,\"Yearly\",P$9:P$18)","v":2777.7777777777778},{"$f":"+SUM(Q9:Q18)","v":5410.0324765379683}]
[]
[null,"VARIABLE COSTS"]
[null,"Fuel and gas costs","Monthly",{"$nulls":13},{"$f":"IF(C22=\"Monthly\",SUM(D22:O22),IF(C22=\"Yearly\",P22,0))","v":0}]
[null,"Water fees","Yearly",{"$nulls":13},{"$f":"IF(C23=\"Monthly\",SUM(D23:O23),IF(C23=\"Yearly\",P23,0))","v":0}]
[null,"Electricity fees",{"$nulls":14},0]
[null,"Transport fees ",{"$nulls":14},0]
[null,"Salary costs (permanent staff)",{"$nulls":14},0]
[null,"Salary costs (temporary staff)",{"$nulls":14},0]
[null,"Seeds",{"$nulls":14},0]
[null,"Manure and fertilizer",{"$nulls":14},0]
[null,"Plant protection",{"$nulls":14},0]
[null,"Fodder",{"$nulls":14},0]
[null,"Veterinary Services",{"$nulls":14},0]
[null,"Traction and mechanisation hire",{"$nulls":14},0]
[null,"Machinery repairs and maintenance",{"$nulls":14},0]
[null,"Infrastructure repairs and maintenance",{"$nulls":14},0]
[null,"Irrigation repair and maintenance",{"$nulls":14},0]
[null,"-",{"$nulls":14},0]
[null,"-",{"$nulls":14},0]
[null,"VARIABLE COSTS per month/month",null,{"$f":"SUMIF($C$22:$C$38,\"Monthly\",D$22:D$38)","v":0},{"$f":"SUMIF($C$22:$C$38,\"Monthly\",E$22:E$38)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUMIF($C$22:$C$38,\"Monthly\",O$22:O$38)","v":0},{"$f":"SUMIF($C$22:$C$38,\"Yearly\",P$22:P$38)","v":0},{"$f":"+SUM(Q22:Q38)","v":0}]

{"sheet":"7 Farm Income Statement","index":7,"n_rows":64,"n_cols":8,"rows_kept":64,"cut":false,"hidden":false,"merged":[[63,3,63,7],[1,1,1,8],[3,6,3,7],[0,0,0,8],[57,3,57,5],[59,3,59,4],[60,3,60,4],[61,3,61,4],[62,3,62,4],[59,5,59,6],[60,5,60,6],[61,5,61,6],[62,5,62,6]]}
["INVEST – Farm Analysis Tool"]
[null,"8 FARM INCOME STATEMENT"]
[]
[{"$nulls":5},"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[]
[null,null,"+","Gross value of seasonal crop production",{"$f":"SUM('3 Income Crops & Livestock'!H10:H15)","v":0},{"$f":"'1 General Information'!$D$13","v":"€"},"+",{"$f":"IF($E$16=0,0,(+E6/$E$16)*(1-$E$14))","v":0}]
[null,null,"+","Gross value of seasonal crop by-product production",{"$f":"SUM('3 Income Crops & Livestock'!H17:H19)","v":0},{"$f":"'1 General Information'!$D$13","v":"€"},"+",{"$f":"IF($E$16=0,0,(+E7/$E$16)*(1-$E$14))","v":0}]
[null,null,"+","Gross value of perennial crop production",{"$f":"SUM('3 Income Crops & Livestock'!H27:H31)","v":0},{"$f":"'1 General Information'!$D$13","v":"€"},"+",0]
[null,null,"+","Gross value of perennial crop by-product production",{"$f":"SUM('3 Income Crops & Livestock'!H33:H35)","v":0},{"$f":"'1 General Information'!$D$13","v":"€"},"+",0]
[null,null,"+","Gross value of livestock production: ",{"$f":"SUM('3 Income Crops & Livestock'!H44:H57)","v":0},{"$f":"'1 General Information'!$D$13","v":"€"},"+",0]
[null,null,"+","Gross value of livestock by-product production: ",{"$f":"SUM('3 Income Crops & Livestock'!H59:H63)","v":60000},{"$f":"'1 General Information'!$D$13","v":"€"},"+",1]
[null,null,"+","Gross value of other income: ",{"$f":"'4 Other Income'!Q15","v":0},{"$f":"'1 General Information'!$D$13","v":"€"},"+",0]
[]
[null,null,"-","Anticipated losses of total sales (reduction factor)",0.1,"%"]
[]
[null,null,"=","GROSS FARM INCOME",{"$f":"SUM(E6:E12)-(SUM(E6:E12)*E14)","v":54000},{"$f":"'1 General Information'!$D$13","v":"€"},"=",{"$f":"SUM(H6:H12)","v":1}]
[]
[]
[null,null,"-","Total fixed costs",{"$f":"'6 Fixed and Variable Costs'!Q19","v":5410.0324765379683},{"$f":"'1 General Information'!$D$13","v":"€"},"+",{"$f":"IF($E$21=0,0,+E19/$E$21)","v":1}]
[null,null,"-","Total variable costs",{"$f":"'6 Fixed and Variable Costs'!Q39","v":0},{"$f":"'1 General Information'!$D$13","v":"€"},"+",{"$f":"IF($E$21=0,0,+E20/$E$21)","v":0}]
[null,null,"=","TOTAL COST",{"$f":"SUM(E19:E20)","v":5410.0324765379683},{"$f":"'1 General Information'!$D$13","v":"€"},"=",{"$f":"SUM(H19:H20)","v":1}]
{"$rows_empty":35}
[null,null,"=",{"$f":"\"GROSS FARM PROFIT for period \"  &   '1 General Information'!D12","v":"GROSS FARM PROFIT for period 2018"},{"$f":"\"to \" & '1 General Information'!E12","v":"to 2019"},null,{"$f":"E16-E21","v":48589.96752346203},{"$f":"'1 General Information'!$D$13","v":"€"}]
[null,null,null,"Farm Profit Margin ",null,null,{"$f":"(E16-E21)/E16","v":0.89981421339744505}]
[]
[null,null,null,{"$f":"\"average profit per \"&'1 General Information'!$D$14&\" of seasonal crops:\"","v":"average profit per Acre of seasonal crops:"},null,{"$f":"IFERROR('3 Income Crops & Livestock'!H20/MAX('3 Income Crops & Livestock'!C6:D6),\"no crops\")","v":0},null,{"$f":"'1 General Information'!$D$13&\" per\"&\" \"&'1 General Information'!$D$14","v":"€ per Acre"}]
[null,null,null,{"$f":"\"average profit per \"&'1 General Information'!D14&\" of perennial crops:\"","v":"average profit per Acre of perennial crops:"},null,{"$f":"IFERROR('3 Income Crops & Livestock'!H36/'3 Income Crops & Livestock'!D23,\"no crops\")","v":"no crops"},null,{"$f":"'1 General Information'!$D$13&\" per\"&\" \"&'1 General Information'!$D$14","v":"€ per Acre"}]
[null,null,null,"average profit per head of livestock:",null,{"$f":"IFERROR('3 Income Crops & Livestock'!H64/('3 Income Crops & Livestock'!G40+'3 Income Crops & Livestock'!D40),\"no livestock\")","v":12000},null,{"$f":"'1 General Information'!$D$13&\" per head\"","v":"€ per head"}]
[null,null,null,"total crop area under cultivation:",null,{"$f":"MAX('3 Income Crops & Livestock'!C6:D6)+'3 Income Crops & Livestock'!D23","v":1},null,{"$f":"'1 General Information'!D14","v":"Acre"}]
[null,null,null,{"$f":"IF(F63>'1 General Information'!H36,\"Cultivated area does not match available crop area (1. General Information)\",\"\")","v":""}]

{"sheet":"List of dropdown","index":8,"n_rows":30,"n_cols":5,"rows_kept":30,"cut":false,"hidden":true,"merged":[]}
[]
["Area","CF to ha"]
["ha",1]
["Acre",2.47105]
["Sq. km",0.01]
["Sq. m",10000]
["Sq. yard",11959.9]
["Sq. ft",107639]
[]
[]
["Season"]
[]
["Season 1"]
["Season 2"]
[]
["Total irrigated Area",{"$f":"SUM('1 General Information'!$E$31:$F$31)","v":1}]
[null,null,"Crop","Season","Area"]
[null,null,"Crop 1",{"$f":"'3 Income Crops & Livestock'!$C10","v":"Season 1"},{"$f":"'3 Income Crops & Livestock'!$D10","v":0.5}]
[null,null,"Crop 2",{"$f":"'3 Income Crops & Livestock'!$C11","v":"Season 1"},{"$f":"'3 Income Crops & Livestock'!$D11","v":0.5}]
[null,null,"Crop 3",{"$f":"'3 Income Crops & Livestock'!$C12","v":"Season 2"},{"$f":"'3 Income Crops & Livestock'!$D12","v":0.5}]
[null,null,"Crop 4",{"$f":"'3 Income Crops & Livestock'!$C13","v":"Season 2"},{"$f":"'3 Income Crops & Livestock'!$D13","v":0.5}]
[null,null,"Crop 5",{"$f":"'3 Income Crops & Livestock'!$C14","v":0},{"$f":"'3 Income Crops & Livestock'!$D14","v":0}]
[null,null,"Crop 6",{"$f":"'3 Income Crops & Livestock'!$C15","v":0},{"$f":"'3 Income Crops & Livestock'!$D15","v":0}]
[null,{"$f":"$E$24<=$B$16","v":true},"season 1","Total area",{"$f":"SUMIF($D$18:D23, $C$24,$E$18:$E$23)","v":1}]
[null,{"$f":"$E$25<=$B$16","v":true},"season 2","Total area",{"$f":"SUMIF($D$18:D23, $C$25,$E$18:$E$23)","v":1}]
[]
[]
["Costs"]
["Monthly"]
["Yearly"]

{"sheet":"Graph table","index":9,"n_rows":33,"n_cols":3,"rows_kept":33,"cut":false,"hidden":true,"merged":[]}
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[]
[]
[]
[]
[]
["FIXED COSTS",{"$f":"'6 Fixed and Variable Costs'!B9","v":"Financing fees"},{"$f":"'6 Fixed and Variable Costs'!Q9","v":2632.2546987601909}]
[null,{"$f":"'6 Fixed and Variable Costs'!B10","v":"Depreciation costs"},{"$f":"'6 Fixed and Variable Costs'!Q10","v":2777.7777777777778}]
[null,{"$f":"'6 Fixed and Variable Costs'!B11","v":"Membership fees "},{"$f":"'6 Fixed and Variable Costs'!Q11","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B12","v":"Insurance costs"},{"$f":"'6 Fixed and Variable Costs'!Q12","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B13","v":"Land tax"},{"$f":"'6 Fixed and Variable Costs'!Q13","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B14","v":"Social fund contribution"},{"$f":"'6 Fixed and Variable Costs'!Q14","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B15","v":"Leasing fees for equipment"},{"$f":"'6 Fixed and Variable Costs'!Q15","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B16","v":"Rental costs for land"},{"$f":"'6 Fixed and Variable Costs'!Q16","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B17","v":"-"},{"$f":"'6 Fixed and Variable Costs'!Q17","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B18","v":"-"},{"$f":"'6 Fixed and Variable Costs'!Q18","v":0}]
[{"$f":"'6 Fixed and Variable Costs'!B21","v":"VARIABLE COSTS"},{"$f":"'6 Fixed and Variable Costs'!B22","v":"Fuel and gas costs"},{"$f":"'6 Fixed and Variable Costs'!Q22","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B23","v":"Water fees"},{"$f":"'6 Fixed and Variable Costs'!Q23","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B24","v":"Electricity fees"},{"$f":"'6 Fixed and Variable Costs'!Q24","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B25","v":"Transport fees "},{"$f":"'6 Fixed and Variable Costs'!Q25","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B26","v":"Salary costs (permanent staff)"},{"$f":"'6 Fixed and Variable Costs'!Q26","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B27","v":"Salary costs (temporary staff)"},{"$f":"'6 Fixed and Variable Costs'!Q27","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B28","v":"Seeds"},{"$f":"'6 Fixed and Variable Costs'!Q28","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B29","v":"Manure and fertilizer"},{"$f":"'6 Fixed and Variable Costs'!Q29","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B30","v":"Plant protection"},{"$f":"'6 Fixed and Variable Costs'!Q30","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B31","v":"Fodder"},{"$f":"'6 Fixed and Variable Costs'!Q31","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B32","v":"Veterinary Services"},{"$f":"'6 Fixed and Variable Costs'!Q32","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B33","v":"Traction and mechanisation hire"},{"$f":"'6 Fixed and Variable Costs'!Q33","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B34","v":"Machinery repairs and maintenance"},{"$f":"'6 Fixed and Variable Costs'!Q34","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B35","v":"Infrastructure repairs and maintenance"},{"$f":"'6 Fixed and Variable Costs'!Q35","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B36","v":"Irrigation repair and maintenance"},{"$f":"'6 Fixed and Variable Costs'!Q36","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B37","v":"-"},{"$f":"'6 Fixed and Variable Costs'!Q37","v":0}]
[null,{"$f":"'6 Fixed and Variable Costs'!B38","v":"-"},{"$f":"'6 Fixed and Variable Costs'!Q38","v":0}]

{"sheet":"Crop Price Calculation Sheet","index":10,"n_rows":45,"n_cols":14,"rows_kept":45,"cut":false,"hidden":false,"merged":[[1,0,1,13],[4,0,4,13],[14,0,14,13],[24,0,24,13],[0,0,0,13]]}
["INVEST – Farm Analysis Tool"]
["Supplementary sheet for calculating average annual costs for selected crops and livestock based on seasonal monthly variations"]
[null,"January","February","March","April","May","June","July","August","September","October","November","December","AVERAGE"]
[null,"Unit price","Unit price","Unit price","Unit price","Unit price","Unit price","Unit price","Unit price","Unit price","Unit price","Unit price","Unit price","Unit price"]
["Seasonal Crops"]
[{"$f":"'3 Income Crops & Livestock'!B10","v":"Tomato"},{"$nulls":12},{"$f":"AVERAGE(B6:M6)","v":{"$error":"#DIV/0!"}}]
[{"$f":"'3 Income Crops & Livestock'!B11","v":"Maize"},{"$nulls":12},{"$f":"AVERAGE(B7:M7)","v":{"$error":"#DIV/0!"}}]
[{"$f":"'3 Income Crops & Livestock'!B12","v":"Tomato"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B13","v":"Beans"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B15","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B16","v":"By-products:"}]
[{"$f":"'3 Income Crops & Livestock'!B17","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B18","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B19","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
["Perennial crops"]
[{"$f":"'3 Income Crops & Livestock'!B27","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B28","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B29","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B30","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B31","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B32","v":"By-products:"}]
[{"$f":"'3 Income Crops & Livestock'!B33","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B34","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B35","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
["Livestock"]
[{"$f":"'3 Income Crops & Livestock'!B44","v":"Dairy cows"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B45","v":"Heifers"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B46","v":"Adult steers"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B47","v":"Juvenile steers"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B48","v":"Calfs"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B49","v":"Sheep does"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B50","v":"Sheep bucks"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B51","v":"Sheep kids"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B52","v":"Goat does"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B53","v":"Goat bucks"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B54","v":"Goat kids"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B55","v":"Chickens"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B56","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B57","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B58","v":"By-products:"}]
[{"$f":"'3 Income Crops & Livestock'!B59","v":"Milk"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B60","v":"Eggs"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B61","v":"Skins"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B62","v":"Manure"},{"$nulls":12},{"$error":"#DIV/0!"}]
[{"$f":"'3 Income Crops & Livestock'!B63","v":0},{"$nulls":12},{"$error":"#DIV/0!"}]

{"sheet":"Quick Check","index":11,"n_rows":33,"n_cols":9,"rows_kept":33,"cut":false,"hidden":false,"merged":[[0,0,0,3],[1,1,1,3],[32,1,32,3],[6,5,6,8],[33,2,33,3],[4,1,4,3],[18,1,18,3]]}
["INVEST – Farm Analysis Tool"]
[null,"QUICK CHECK"]
[]
[]
[null,"Annual Expenditure"]
[null,"Expenditure Type","Examples","Annual Amount"]
[null,"Seasonal crop expenses","Seedlings, pesticides, fertilisers, protection, etc",null,null,"Calculator"]
[null,"Perennial crop expenses","Seedlings, pesticides, fertilisers, protection, etc",null,null,null,"add up:","multiply:","divide:"]
[null,"Livestock expenses","New livestock, fodder, slaughtering, veterinary services, etc",null,null,"a."]
[null,"Operation and maintenance \n- Infrastructure","Building renovations, painting, plastering, fencing, electricity, water, etc ",null,null,"b."]
[null,"Operation and maintenance\n- Fixed equipment","Water pumps, irrigation equipment, packaging equipment, milling, fuel, spare parts, repairs, etc",null,null,"c."]
[null,"Operation and maintenance \n- Movable equipment","Tractor, trucks, plough, trailer, fuel, spare parts, repairs, etc",null,null,"d."]
[null,"Labour","Salaries, benefits, own salary (?) etc",null,null,"e."]
[null,"Sales and distribution","Packaging, fees, advertising, etc",null,null,"Total",{"$f":"SUM(G9:G13)","v":0},{"$f":"H9*H10","v":0},{"$f":"I9/I10","v":{"$error":"#DIV/0!"}}]
[null,"Management and administration","Rent, office consumables, insurance, memberships, loan repayments, etc"]
[]
[null,null,null,{"$f":"SUM(D7:D16)","v":0}]
[]
[null,"Annual Income"]
[null,"Income Type","Examples","Annual Amount"]
[null,"Seasonal crop sales","Tomatos, grain, rice, value added product, etc"]
[null,"By-products from seasonal crops","Compost, fodder, value added product, etc"]
[null,"Perennial crop sales","Citrus, apples, dates, berries, value added product, etc"]
[null,"By-products from perennial crops","Wood fuel, mulch, value added product, etc"]
[null,"Livestock sales","Cattle, sheep, chickens, etc"]
[null,"By-products from livestock","Manure, eggs, milk, wool, value added product, etc"]
[null,"Lease income","Labour, vehicles, land, etc"]
[null,"Services income","Subcontract work, maintenance service, packaging service, transport, etc"]
[]
[null,null,null,{"$f":"SUM(D21:D29)","v":0}]
[]
[null,null,"Profit or loss",{"$f":"D30-D17","v":0}]
[null,{"$f":"IF(D32>0,\"You are profitable! Proceed with detailed analysis to be sure.\",(IF(D32<0,\"You are making a loss. Review your values or consider additional income opportunities or means to reduce expenses.\",\"\")))","v":""}]