MYBREAKEVEN • Published November 6, 2026
Original fictional USD case. This worksheet does not automatically calculate. Edit the blank cells, then print or save your completed copy before closing. Fields are not uploaded or saved by this page.
| Balance | Amount | Classification | Evidence |
|---|---|---|---|
| Available cash | $12,000 | Current | Reconciled bank/cash records |
| Gross trade receivables | $9,000 | Current before allowance | Customer invoice ledger |
| Receivable allowance | −$600 | Reduces carrying amount | Documented assessment |
| Inventory | $7,000 | Current in this case | Count and cost records |
| Prepaid insurance consumed in next 12 months | $1,200 | Current | Policy dates |
| Total current assets | $28,600 | Sum once | Same reporting date |
| Equipment carrying amount | $15,000 | Noncurrent | Fixed-asset schedule |
| Long-term restricted deposit | $2,000 | Noncurrent in this case | Restriction over 12 months |
| Account / balance | Expected realization / use | Restriction / evidence | Current amount | Excluded amount / reason |
|---|---|---|---|---|
| Enter record 1 | Enter value | Enter value | Enter value | Enter value |
| Enter record 2 | Enter value | Enter value | Enter value | Enter value |
| Enter record 3 | Enter value | Enter value | Enter value | Enter value |
| Enter record 4 | Enter value | Enter value | Enter value | Enter value |
| Enter record 5 | Enter value | Enter value | Enter value | Enter value |
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