The change in assets before owner's withdrawal, appreciation of assets, change in investments, etc., can be computed by adding the following:
(1) Item #7 [Cash Position – End of Last Month] minus Item #1 [Cash on Hand at the Beginning of the First Month].
(2) Item #5 (t) [Capital Purchases – Total Column] minus Item F [depreciation – Total Column].
(3) Item B [Accounts Receivable – End of 12th Month] minus Item B [Accounts Receivable – Pre-start-up Position].
(4) Item D [Inventory on Hand – End of Month] minus Item D [Inventory on Hand – Pre-start-up position].
(5) Item #5 (w) [Owner's withdrawal – Total Column] or dividends, minus such things as an increase in investment.
(6) Item #5 (v) [Reserve and/or Escrow – Total Column].