Subaru Financial Statement Updates
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1 Deleted Accounts Report Section Page/Line# Account # Description Subaru Financial Statement Updates 2017 Expense Page 2 Line 4 3A Finance Income Expense Page 2 Line 4 3B Finance Income Expense Page 2 Line 5 4A Insurance Income Expense Page 2 Line 5 4B Insurance Income Expense Page 2 Line 6 5A Subaru Service Contract Income Expense Page 2 Line 6 5B Subaru Service Contract Income Expense Page 2 Line 7 6A Other Service Contract Income Expense Page 2 Line 7 6B Other Service Contract Income Expense Page 2 Line 8 7A GAP Insurance Income Expense Page 2 Line 8 7B GAP Insurance Income Expense Page 2 Line 9 8A Charge Backs & Repo Losses Expense Page 2 Line 9 8B Charge Backs & Repo Losses Expense Page 2 Line 10 9A Aftermarket Income Expense Page 2 Line 10 9B Aftermarket Income Memo Page 3 Line 8 153A New Floor Plan Assistance Expense Page 2 Line 15 31B Advertising Rebates - USED Memo Page 3 line A F&I - USED - FIN CTR Memo Page 3 line A F&I - USED - INS CTR Memo Page 3 line A F&I - USED - SAS SVC CTR Memo Page 3 line A F&I - USED - OTHER SVC CTR Memo Page 3 line A F&I - USED - GAP INS 1 Page
2 Deleted Accounts Report Section Page/Line# Account # Description Memo Page 3 line B F&I - USED - FIN CTR Memo Page 3 line B F&I - USED - INS CTR Memo Page 3 line B F&I - USED - SAS SVC CTR Memo Page 3 line B F&I - USED - OTHER SVC CTR Memo Page 3 line B F&I - USED - GAP INS Cost of Sale Page 4 Line Tribeca Sale Page 4 Line Tribeca Count Account Page 4 Line 6 418@ Tribeca Cost of Sale Page 4 Line 6 618L Tribeca Sale Page 4 Line 6 418L Tribeca Count Account Page 4 Line 6 418L@ Tribeca Memo Page 4 Line A (memo) Total New Internet Retail/Lease Memo Page 4 Line B (memo) Total New Internet Retail/Lease Memo Page 4 Line C (memo) Total New Internet Retail/Lease Memo Page 4 Line A (memo) Total Used Internet Retail/Lease Memo Page 4 Line B (memo) Total Used Internet Retail/Lease Memo Page 4 Line C (memo) Total Used Internet Retail/Lease Cost of Sale Page 4 Line A Express Service Sale Page 4 Line A Express Service Count Account Page 4 Line A@ Express Service Cost of Sale Page 4 Line Miscellaneous Service Sales Sale Page 4 Line Miscellaneous Service Sales Memo Page 4 Line A (memo) Total Service Internet Sales Memo Page 4 Line B (memo) Total Service Internet Sales Memo Page 4 Line C (memo) Total Service Internet Sales Memo Page 4 Line A (memo) Total Body Shop Internet Sales Memo Page 4 Line B (memo) Total Body Shop Internet Sales Memo Page 4 Line C (memo) Total Body Shop Internet Sales 2 Page
3 Deleted Accounts Report Section Page/Line# Account # Description Cost of Sale Page 4 Line A Express Service R.O. Sale Page 4 Line A Express Service R.O. Count Account Page 4 Line A@ Express Service R.O. Expense Page 2 Line 5 11F Comp & Incentive - Salespeople - New Other Expense Page 2 Line 6 15F Interest - Floorplan - New Other Expense Page 2 Line 7 29A Floor Plan Assistance - New Subaru Expense Page 2 Line 7 29F Floor Plan Assistance - New Other Expense Page 2 Line 8 13F Comp F & I / Service Contracts - New Other Expense Page 2 Line 9 12F Delivery Expense - New Other Expense Page 2 Line 10 14F Customer Relations Adjustments - New Other Expense Page 2 Line 11 16F Demonstrator Expense - New Other Expense Page 2 Line 12 32F Advertising - Association - New Other Expense Page 2 Line 13 19F Advertising Net - New Other Expense Page 2 Line 14 30F Internet Advertising - New Other Expense Page 2 Line 15 31F Advertising Rebates - New Other Expense Page 2 Line 17 20F Salaries - Owners - New Other Expense Page 2 Line 18 21F Salaries - Supervision - New Other Expense Page 2 Line 21 22F Salaries Clerical - New Other 3 Page
4 Expense Page 2 Line 22 23F Other Salaries & Wages - New Other Expense Page 2 Line 23 27F Taxes - Payroll - New Other Expense Page 2 Line 24 28F Employee Benfts/Pension Fund - New Other Expense Page 2 Line 25 24F Absentee Compensation - New Other Expense Page 2 Line 27 51F Company Vehicle Expense - New Other Expense Page 2 Line 28 60F Office Supplies - New Other Expense Page 2 Line 29 61F Other Supplies - New Other Expense Page 2 Line 33 69F Bad Debt - New Other Expense Page 2 Line 34 66F Contributions - New Other Expense Page 2 Line 36 68F Outside Services - New Other Expense Page 2 Line 37 62F Laundry & Uniforms - New Other Expense Page 2 Line 38 70F Travel & Entertainment - New Other Expense Page 2 Line 39 71F Memberships, Dues & Publications - New Other Expense Page 2 Line 40 72F Legal & Auditing - New Other Expense Page 2 Line 41 74F Telephone - New Other Expense Page 2 Line 42 76F Freight & Express/Postage - New Other Expense Page 2 Line 43 50F Training - New Other 4 Page Expense Page 2 Line 44 77F Data Processing - New Other
5 Expense Page 2 Line 45 78F Miscellaneous - New Other Expense Page 2 Line 47 80F Rent/Lease - New Other Expense Page 2 Line 48 81F Amortization - Leaseholds - New Other Expense Page 2 Line 49 82F Repairs Real Estate - New Other Expense Page 2 Line 50 83F Depreciation - Bldg & Improvements - New Other Expense Page 2 Line 51 84F Taxes - Real Estate - New Other Expense Page 2 Line 52 85F Insurance - Bldgs & Improvements - New Other Expense Page 2 Line 53 86F Interest - Real Estate Mortgage - New Other Expense Page 2 Line 54 87F Heat, Light, Power, & Water - New Other Expense Page 2 Line 55 88F Ins Other than Bldgs & Imprvmnts - New Other Expense Page 2 Line 56 89F Taxes not Real Est, Inc & Pyrl - New Other Expense Page 2 Line 57 93F Other Interest - New Other Expense Page 2 Line 58 91F Deprec Other than Bldgs & Imp - New Other Expense Page 2 Line 59 94F Equipment Repairs & Rentals - New Other Expense Page 3 Line 12 32B Advertising - Association - Used Expense Page 3 Line 19 35C Comp - Advisors, Wholesale, Ctr. - Service Expense Page 3 Line 19 35D Comp - Advisors, Wholesale, Ctr. - P&A Expense Page 3 Line 19 35E Comp - Advisors, Wholesale, Ctr. - Body 5 Page
6 Expense Page 3 Line 20 36C Compensation - Express Service Expense Page 3 Line 20 36D Compensation - P&A Other Income Page 3 Line Subaru SSLP Income Other Deduction Page 3 Line Subaru SSLP Exp. Other Income Page 3 Line Other Income - Subaru Other Deduction Page 3 Line Other - Subaru Other Income Page 3 Line Subaru Market Assistance Other Deduction Page 3 Line Subaru Market Assistance Cost of Sale Page 4 Line A Finance Income - NEW Count Account Page 4 Line A@ Finance Income - NEW Cost of Sale Page 4 Line A Insurance Income - NEW Count Account Page 4 Line A@ Insurance Income - NEW Cost of Sale Page 4 Line A Subaru Service Contract Income - NEW Sale Page 4 Line A Subaru Service Contract Income - NEW Count Account Page 4 Line A@ Subaru Service Contract Income - NEW Cost of Sale Page 4 Line A Other Service Contract Income - NEW Sale Page 4 Line A Other Service Contract Income - NEW Count Account Page 4 Line A@ Other Service Contract Income - NEW Cost of Sale Page 4 Line A GAP Insurance Income - NEW Sale Page 4 Line A GAP Insurance Income - NEW Count Account Page 4 Line A@ GAP Insurance Income - NEW Cost of Sale Page 4 Line A Charge Backs & Repo Losses - NEW Count Account Page 4 Line A@ Charge Backs & Repo Losses - NEW 6 Page
7 Cost of Sale Page 4 Line A Aftermarket Income - NEW Sale Page 4 Line A Aftermarket Income - NEW Count Account Page 4 Line A@ Aftermarket Income - NEW Cost of Sale Page 4 Line F&I NEW Other Sale Page 4 Line F&I NEW Other Count Account Page 4 Line @ F&I NEW Other Cost of Sale Page 4 Line B Finance Income - USED Count Account Page 4 Line B@ Finance Income - USED Cost of Sale Page 4 Line B Insurance Income - USED Count Account Page 4 Line B@ Insurance Income - USED Cost of Sale Page 4 Line B Subaru Service Contract Income - USED Sale Page 4 Line B Subaru Service Contract Income - USED Count Account Page 4 Line B@ Subaru Service Contract Income - USED Cost of Sale Page 4 Line B Other Service Contract Income - USED Sale Page 4 Line B Other Service Contract Income - USED Count Account Page 4 Line B@ Other Service Contract Income - USED Cost of Sale Page 4 Line B GAP Insurance Income - USED Sale Page 4 Line B GAP Insurance Income - USED Count Account Page 4 Line B@ GAP Insurance Income - USED Cost of Sale Page 4 Line B Charge Backs & Repo Losses - USED Count Account Page 4 Line B@ Charge Backs & Repo Losses - USED Cost of Sale Page 4 Line B Aftermarket Income - USED Sale Page 4 Line B Aftermarket Income - USED Count Account Page 4 Line B@ Aftermarket Income - USED 7 Page
8 Memo Page 4 Line C Personnel - Salespeople - Express Memo Page 4 Line C Personnel - Technicians - Express Memo Page 4 Line C Personnel - Hired - Express Memo Page 4 Line C Personnel - Term - Express Cost of Sale Page 5 Line Customer Labor Express Sale Page 5 Line Customer Labor Express Count Account Page 5 Line 6 470@ Customer Labor Express Cost of Sale Page 5 Line Warranty Labor Express Sale Page 5 Line Warranty Labor Express Count Account Page 5 Line 7 471@ Warranty Labor Express Cost of Sale Page 5 Line Internal Labor Express Sale Page 5 Line Internal Labor Express Count Account Page 5 Line 8 472@ Internal Labor Express Cost of Sale Page 5 Line Prepaid/Courtesy Maintenance Express Sale Page 5 Line Prepaid/Courtesy Maintenance Express Count Account Page 5 Line 9 473@ Prepaid/Courtesy Maintenance Express Cost of Sale Page 5 Line Customer Mechanic Express Sale Page 5 Line Customer Mechanic Express Cost of Sale Page 5 Line Warranty Express Sale Page 5 Line Warranty Express Cost of Sale Page 5 Line Internal Express Sale Page 5 Line Internal Express 8 Page
9 Cost of Sale Page 5 Line Prepaid/Courtesy Maintenance Express Sale Page 5 Line Prepaid/Courtesy Maintenance Express Cost of Sale Page 5 Line Gas, Oil & Grease - Express Service Sale Page 5 Line Gas, Oil & Grease - Express Service Memo Page 5 Line A STALLS (incl Exp) Renamed Accounts None Memo Page 5 Line Y Available Express Tech Hrs. Memo Page 5 Line B LIFTS (Incl Exp) Memo Page 5 Line SUBARU UIO Memo Page 5 Line C STALLS/LIFTS EXPRESS 9 Page
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