Form Rp-1-Afr Catv - Catv Annual Financial Report Page 5
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10RP-1-AFR CATV (2/14) Page 5 of 10
Line 5
Include the following:
Current portion of loans or notes payable
Current portion of obligation on capital leases
Subscriber advance payments and deposits
Accounts payable
Taxes and other withholdings
Accrued expenses
Accrued taxes
Dividends payable
Any other current liabilities not listed
Line 6
Include the following:
Long-term portion of loans and notes payable
Bonds payable
Long-term portion of obligation on capital leases
Unamortized premium and discount on outstanding debt
Line 7
Include the following:
Operating allowances
Any other non-current liabilities not included elsewhere
Line 9
Include the following:
For sole proprietors and partnerships: included owner’s or partner’s capital accounts
as of balance sheet date
For corporations: include shareholders’ equity and retained earnings as of the
balance sheet date
4. Complete the Statement of Profit and Loss as follows:
List only revenue and expenses for the period reported.
Line 1
Include all revenue from:
Installations
Regular subscriber charges
Per program or per channel charges
Other revenue from subscribers (not otherwise listed)
Line 2
Include:
Advertising income
Special service income
Other non-subscriber revenues (not otherwise listed)
Line 4
Enter all services expenses
Line 5
Enter all origination expenses
Line 6
Enter all selling, general, and administrative expenses
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Parent category: Financial