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The table below contains 2 merged cell areas in the 1st row.
Initial One-Time Annual On-Going
Description Units Qty Cost Each Total Qty Cost Each Total 3-Year Total
Product A User Licenses Licenses 95 $200 $19,000 95 $50 $4,750 $33,250
Product A Server Licenses Server CPUs 4 $4,000 $16,000 4 $1,000 $4,000 $28,000
Implementation Services Person-days 6 $1,600 $9,600 0 $1,600 $0 $9,600
Training Services Days 10 $2,000 $20,000 3 $2,000 $6,000 $38,000
Support Services Incidents 0 $0 10 $1,000 $10,000 $30,000
Operating Expenses
Advertising $1,282 $1,218
Delivery/Freight Expense $64 $61
Depreciation $13 $12
Insurance $6 $6
Interest $641 $609
Mileage $128 $122
Office Supplies $128 $122
Rent/Lease $64 $61
Maintenance and Repairs $192 $183
Travel $128 $122
Utilities/Telephone Expenses $1,026 $974
Wages $256 $244
Other Expenses $13 $12
Total Operating Expenses $3,942 $3,745
Operating Profit (Loss) $3,109 $2,954
Interest Income $256 $244
Other Income $128 $122
Profit (Loss) Before Taxes $3,494 $3,319
Less: Tax Expense $513 $487
Net Profit (Loss) $2,981 $2,832