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(These expense categories can be combined. Remember,
if your company has a wholly owned sales subsidiary,
include the costs of the subsidiary in this account. )

General Administrative

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. (This would include all foreign royalties. Does not include

net profits from record club operations, Income for leasing
of studio facilities is not included here. Income from

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(u direct tax payments are not available, please estimate
income taxes as they would apply to an independent record and
tape manufacturing operation. )

Net Profit After Taxes

(Self-explanatory)

Note: Please round all figures to nearest thousand,

Exhibit 5, cont.

Memo to:
Companies in Record and Tape
Manufacturing Industry

-9.

January 15, 1973

(3) BALANCE SHEET
(Comments on Accounts)

(To the extent estimates are used, all items should be directly related to the functions of manufacturing of recordings, whether on records or tapes, and selling these products to distributive organizations. Thus, the balance sheet figures should accurately reflect the level and mix of assets, liabilities and net worth required to produce the profit and loss statement submitted in the form (1) SUMMARY REPORT.

Cash

(All cash and near cash items)

Accounts Receivable

(Trade credit extended arising from the manufacture and sales of records and tapes to distributive organizations!

Inventory

(Records, tapes, supplies, etc., that result from manufacturing and selling tapes and records to distributive organizations)

Total Current Assets

(Self-explanatory)

Eixed Aussts

(All plant and equipment related to manufacturing and selling
tapes and records to distributive organizations

Less: Accumulated Depreciation

(lndicate de preciation method and any change in method in
a footnote)

Net Fixed Assets

(Self-explanatory;

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(All other assets not included above which relate to record
and tape manufacturing)

Total Assets

(Self-explanatory)

Current Liabilities

(All liabilities due in one year that result from manufacturing and
selling records and tapes to distributive organizations)

Long Term Debt

(Any long term debt actually carried on the books of the record
company or the record company's estimated share of the debt
carried on the books of the division to which it belongs)

Other Liabilities

(Any other liabilities related to record and tape manufacturing)

Total Liabilities

(Self-explanatory)

Net Worth

(Independent record companies should indicate their net worth, i.e.,
stockholder's net capital, including retained earnings and surplus.
In cases where activities are engaged in other than those covered
by this survey, a best estimate of net worth related to record and
tape manufacturing operations should be made.)

Total Liabilities and Net Worth

(Self-explanatory)

Note: Please round all figures to the nearest thousand,

39-786 0 . 76 - pt.3 - 11

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