Question

Question 1: What is the $ change and % change for each and how to I calculate it (formula)?

	2013	2014	$ change	% change
Assets
Current Assets
Cash & Equivalents	$               9,676,800	$            10,108,800
Accounts Receivable	17,204,400	16,983,200
Inventories	15,536,500	18,317,860
other	997,900	1,065,600
Total Current	43,415,600	46,475,460
Fixed Assets
Property, Plant & Equipment (PP&E)	367,934,400	415,827,000
Less Accumulated Depreciation	(85,352,300)	(103,496,300)
Net PP&E	282,582,100	312,330,700
Intangible Assets	6,156,000	6,156,000
Total Fixed Assets	288,738,100	318,486,700
Total Assets	$         332,153,700	$         364,962,160

Answer 1

- Calculating the $ change & % Change:-

Assets	2013	2014	$ Change (2014-2013)	% Change
Cash & cash equivalent	9,676,800.00	10,108,800.00	432,000.00	4.4643%
Accounts receivables	17,204,400.00	16,983,200.00	(221,200.00)	-1.2857%
Inventory	15,536,500.00	18,317,860.00	2,781,360.00	17.9021%
Other	997,900.00	1,065,600.00	67,700.00	6.7842%
Total Current Assets	43,415,600.00	46,475,460.00	3,059,860.00	7.0478%
Property, Plant & Equipment (PP&E)	367,934,400.00	415,827,000.00	47,892,600.00	13.0166%
Less: Accumulated depreciation	(85,352,300.00)	(103,496,300.00)	(18,144,000.00)	21.2578%
Net PP&E	282,582,100.00	312,330,700.00	29,748,600.00	10.5274%
Intangible Assets	6,156,000.00	6,156,000.00	-	0.0000%
Total Fixed Assets	288,738,100.00	318,486,700.00	29,748,600.00	10.3030%
Total Assets	332,153,700.00	364,962,160.00	32,808,460.00	9.8775%

$ Change formula = 2014-2013

% Change formula = (2014- 2013)/2013

- like for example of Cash & cash equivalent = ($10,108,800 - $9,676,800)/$9,676,800 = 4.4643%

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