Spreadsheet: 184803d1349378145-amending-a-key-formula-key-amendment
Sheet: Data

 | Current
 | Key | Lead column
 | 222511  Prime Wages/salaries*        Production Prime Labour | 222511  Prime Wages/salaries
 | 222513  Prime Overtime Costs*        Production Prime Labour | 222513  Prime Overtime Costs
 | 222521  Prime Social Charges*        Production Prime Labour | 222521  Prime Social Charges
 | 222551  [NAME] pens*        Production Prime Labour | 222551  [NAME] pens
 | 222561  Prime Bonuses*        Production Prime Labour | 222561  Prime Bonuses
 | 222571  Prme Temporary Staff*        Production Prime Labour | 222571  Prme Temporary Staff
 | *        Production Prime Labour*        Production Prime Labour | *        Production Prime Labour
 | 222511  Prime Wages/salaries*        Distribution Labour | 222511  Prime Wages/salaries
 | 222512  Prime Oth Emp. Costs*        Distribution Labour | 222512  Prime Oth Emp. Costs
 | 222513  Prime Overtime Costs*        Distribution Labour | 222513  Prime Overtime Costs
 | 222521  Prime Social Charges*        Distribution Labour | 222521  Prime Social Charges
 | 222551  [NAME] pens*        Distribution Labour | 222551  [NAME] pens
 | 222561  Prime Bonuses*        Distribution Labour | 222561  Prime Bonuses
 | 222571  Prme Temporary Staff*        Distribution Labour | 222571  Prme Temporary Staff
 | *        Distribution Labour*        Distribution Labour | *        Distribution Labour
 | 227015  [NAME]*        [NAME] | 227015  [NAME]
 | *        [NAME]*        [NAME] | *        [NAME]
 | 224021  Carriage&Freight Hme*        Freight Costs | 224021  Carriage&Freight Hme
 | *        Freight Costs*        Freight Costs | *        Freight Costs
 | 224031  Fuel - Distribution*        Other Distribution Costs | 224031  Fuel - Distribution
 | 224099  Other Distribution Costs*        Other Distribution Costs | 224099  Other Distribution Costs
 | 223032  Maint. Distrib Equip*        Other Distribution Costs | 223032  Maint. Distrib Equip
 | 226551  Transport Insurance*        Other Distribution Costs | 226551  Transport Insurance
 | *        Other Distribution Costs*        Other Distribution Costs | *        Other Distribution Costs
 | **       Total Distribution Costs**       Total Distribution Costs | **       Total Distribution Costs
 | 220121  Discount allowed*        Other Prime Costs | 220121  Discount allowed
 | 220131  Warranty Claims*        Other Prime Costs | 220131  Warranty Claims
 | 220134  Green Card Discounts*        Other Prime Costs | 220134  Green Card Discounts
 | 220539  Packing Materials*        Other Prime Costs | 220539  Packing Materials
 | 220596  Prime Waste Disposal*        Other Prime Costs | 220596  Prime Waste Disposal
 | 221011  External Processing*        Other Prime Costs | 221011  External Processing
 | 221511  Factory Consumables*        Other Prime Costs | 221511  Factory Consumables
 | 221544  Clothing Costs*        Other Prime Costs | 221544  Clothing Costs
 | 222011  Electricity - prime*        Other Prime Costs | 222011  Electricity - prime
 | 222039  Prime Water*        Other Prime Costs | 222039  Prime Water
 | 226531  Credit Insurance*        Other Prime Costs | 226531  Credit Insurance
 | *        Other Prime Costs*        Other Prime Costs | *        Other Prime Costs
 | ***      Total Prime Costs***      Total Prime Costs | ***      Total Prime Costs
 | ****     Prime Margin****     Prime Margin | ****     Prime Margin
 | *****    Prime Margin / Gross Sales in %*****    Prime Margin / Gross Sales in % | *****    Prime Margin / Gross Sales in %
 | 222516  Ohd Wages & salaries*        Production Overhead Labour | 222516  Ohd Wages & salaries
 | 222526  Ovrhd Social Charges*        Production Overhead Labour | 222526  Ovrhd Social Charges
 | 222536  Overhead Health Care*        Production Overhead Labour | 222536  Overhead Health Care
 | 222556  [NAME] pens*        Production Overhead Labour | 222556  [NAME] pens
 | 226686  Pension Administration*        Production Overhead Labour | 226686  Pension Administration
 | *        Production Overhead Labour*        Production Overhead Labour | *        Production Overhead Labour
 | 222595  Overhed Company Cars*        P & M Other Overhead Costs | 222595  Overhed Company Cars
 | 226024  Services Recovered*        P & M Other Overhead Costs | 226024  Services Recovered
 | 226583  Other insurance*        P & M Other Overhead Costs | 226583  Other insurance
 | 226683  Health & Safety at Work*        P & M Other Overhead Costs | 226683  Health & Safety at Work
 | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges
 | 226961  Canteen Costs*        P & M Other Overhead Costs | 226961  Canteen Costs
 | 226977  Miscellaneous Expenses*        P & M Other Overhead Costs | 226977  Miscellaneous Expenses
 | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs
 | 223013  Maint Mats N/S-Prem.*        SR Maintenance accounts only | 223013  Maint Mats N/S-Prem. |  | 223013  Maint Mats N/S-Prem.**       Production Other Overhead
 | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M |  | 223022  Bought in Maint P&M**       Production Other Overhead
 | 223031  Vehicle Maintenance - Cars*        SR Maintenance accounts only | 223031  Vehicle Maintenance - Cars |  | 223031  Vehicle Maintenance - Cars**       Production Other Overhead
 | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only |  | *        SR Maintenance accounts only**       Production Other Overhead
 | 223596  Facilities Management*        SR Contracted Out Services | 223596  Facilities Management |  | 223596  Facilities Management**       Production Other Overhead
 | *        SR Contracted Out Services*        SR Contracted Out Services | *        SR Contracted Out Services |  | *        SR Contracted Out Services**       Production Other Overhead
 | **       Production Other Overhead**       Production Other Overhead | **       Production Other Overhead
 | ***      Total Production Overhead***      Total Production Overhead | ***      Total Production Overhead
 | 222046  Electricity - overhead*        P & M Other Overhead Costs | 222046  Electricity - overhead
 | 222053  Gas - overhead*        P & M Other Overhead Costs | 222053  Gas - overhead
 | 222074  Overhead Water*        P & M Other Overhead Costs | 222074  Overhead Water
 | 226511  Rates & Local Taxes*        P & M Other Overhead Costs | 226511  Rates & Local Taxes
 | 226571  Buildings Insurance*        P & M Other Overhead Costs | 226571  Buildings Insurance
 | 226751  Stationery*        P & M Other Overhead Costs | 226751  Stationery
 | 227006  Building Rents Paid*        P & M Other Overhead Costs | 227006  Building Rents Paid
 | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs
 | 223013  Maint Mats N/S-Prem.*        SR Maintenance accounts only | 223013  Maint Mats N/S-Prem. |  | 223013  Maint Mats N/S-Prem.**       Site Other Overheads
 | 223021  Bought in Maint Prem*        SR Maintenance accounts only | 223021  Bought in Maint Prem |  | 223021  Bought in Maint Prem**       Site Other Overheads
 | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M |  | 223022  Bought in Maint P&M**       Site Other Overheads
 | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only |  | *        SR Maintenance accounts only**       Site Other Overheads
 | 223551  Security*        SR Contracted Out Services | 223551  Security |  | 223551  Security**       Site Other Overheads
 | 223561  Cleaning*        SR Contracted Out Services | 223561  Cleaning |  | 223561  Cleaning**       Site Other Overheads
 | 223591  Other Services*        SR Contracted Out Services | 223591  Other Services |  | 223591  Other Services**       Site Other Overheads
 | 223596  Facilities Management*        SR Contracted Out Services | 223596  Facilities Management |  | 223596  Facilities Management**       Site Other Overheads
 | *        SR Contracted Out Services*        SR Contracted Out Services | *        SR Contracted Out Services |  | *        SR Contracted Out Services**       Site Other Overheads
 | **       Site Other Overheads**       Site Other Overheads | **       Site Other Overheads
 | ***      Total Site Overheads***      Total Site Overheads | ***      Total Site Overheads
 | 222516  Ohd Wages & salaries*        Sales Overhead Labour | 222516  Ohd Wages & salaries
 | 222517  Ohd Other Emp. Costs*        Sales Overhead Labour | 222517  Ohd Other Emp. Costs
 | 222518  O'hd Overtime Costs*        Sales Overhead Labour | 222518  O'hd Overtime Costs
 | 222526  Ovrhd Social Charges*        Sales Overhead Labour | 222526  Ovrhd Social Charges
 | 222556  [NAME] pens*        Sales Overhead Labour | 222556  [NAME] pens
 | 222566  Overhead Bonuses*        Sales Overhead Labour | 222566  Overhead Bonuses
 | 222576  Ovhd Temporary Staff*        Sales Overhead Labour | 222576  Ovhd Temporary Staff
 | 226686  Pension Administration*        Sales Overhead Labour | 226686  Pension Administration
 | *        Sales Overhead Labour*        Sales Overhead Labour | *        Sales Overhead Labour
 | 226024  Services Recovered*        P & M Other Overhead Costs | 226024  Services Recovered
 | 226583  Other insurance*        P & M Other Overhead Costs | 226583  Other insurance
 | 226594  Advertising & Promotions*        P & M Other Overhead Costs | 226594  Advertising & Promotions
 | 226631  Travel Expenses*        P & M Other Overhead Costs | 226631  Travel Expenses
 | 226654  Allowable Entertaining*        P & M Other Overhead Costs | 226654  Allowable Entertaining
 | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges
 | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs
 | 223031  Vehicle Maintenance - Cars*        SR Maintenance accounts only | 223031  Vehicle Maintenance - Cars |  | 223031  Vehicle Maintenance - Cars**       Sales Others
 | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only |  | *        SR Maintenance accounts only**       Sales Others
 | **       Sales Others**       Sales Others | **       Sales Others
 | ***      Total Sales Overhead***      Total Sales Overhead | ***      Total Sales Overhead
 | 222516  Ohd Wages & salaries*        Administration Overhead Labour | 222516  Ohd Wages & salaries
 | 222526  Ovrhd Social Charges*        Administration Overhead Labour | 222526  Ovrhd Social Charges
 | 222556  [NAME] pens*        Administration Overhead Labour | 222556  [NAME] pens
 | 222566  Overhead Bonuses*        Administration Overhead Labour | 222566  Overhead Bonuses
 | 226686  Pension Administration*        Administration Overhead Labour | 226686  Pension Administration
 | *        Administration Overhead Labour*        Administration Overhead Labour | *        Administration Overhead Labour
 | 226024  Services Recovered*        P & M Other Overhead Costs | 226024  Services Recovered
 | 226583  Other insurance*        P & M Other Overhead Costs | 226583  Other insurance
 | 226603  Gifts Allowable*        P & M Other Overhead Costs | 226603  Gifts Allowable
 | 226611  Purchase of Office Equipment*        P & M Other Overhead Costs | 226611  Purchase of Office Equipment
 | 226631  Travel Expenses*        P & M Other Overhead Costs | 226631  Travel Expenses
 | 226654  Allowable Entertaining*        P & M Other Overhead Costs | 226654  Allowable Entertaining
 | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges
 | 226731  Postage*        P & M Other Overhead Costs | 226731  Postage
 | 226734  Courier Costs*        P & M Other Overhead Costs | 226734  Courier Costs
 | 226751  Stationery*        P & M Other Overhead Costs | 226751  Stationery
 | 226774  Company Searches*        P & M Other Overhead Costs | 226774  Company Searches
 | 226840  Ext Legal Fees Rev*        P & M Other Overhead Costs | 226840  Ext Legal Fees Rev
 | 226871  IT Equipt purchase*        P & M Other Overhead Costs | 226871  IT Equipt purchase
 | 226961  Canteen Costs*        P & M Other Overhead Costs | 226961  Canteen Costs
 | 226977  Miscellaneous Expenses*        P & M Other Overhead Costs | 226977  Miscellaneous Expenses
 | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs
 | 223013  Maint Mats N/S-Prem.*        SR Maintenance accounts only | 223013  Maint Mats N/S-Prem. |  | 223013  Maint Mats N/S-Prem.**       Administration Other Overheads
 | 223031  Vehicle Maintenance - Cars*        SR Maintenance accounts only | 223031  Vehicle Maintenance - Cars |  | 223031  Vehicle Maintenance - Cars**       Administration Other Overheads
 | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only |  | *        SR Maintenance accounts only**       Administration Other Overheads
 | **       Administration Other Overheads**       Administration Other Overheads | **       Administration Other Overheads
 | ***      Total Administration Overhead***      Total Administration Overhead | ***      Total Administration Overhead
 | 226686  Pension Administration**       P & M Overhead Labour | 226686  Pension Administration
 | **       P & M Overhead Labour**       P & M Overhead Labour | **       P & M Overhead Labour
 | 226631  Travel Expenses*        P & M Other Overhead Costs | 226631  Travel Expenses
 | 226683  Health & Safety at Work*        P & M Other Overhead Costs | 226683  Health & Safety at Work
 | 226714  Telephone Rental & Charges*        P & M Other Overhead Costs | 226714  Telephone Rental & Charges
 | 226751  Stationery*        P & M Other Overhead Costs | 226751  Stationery
 | *        P & M Other Overhead Costs*        P & M Other Overhead Costs | *        P & M Other Overhead Costs
 | 223022  Bought in Maint P&M*        SR Maintenance accounts only | 223022  Bought in Maint P&M |  | 223022  Bought in Maint P&M**       P & M Other Overheads - Branch Repor
 | *        SR Maintenance accounts only*        SR Maintenance accounts only | *        SR Maintenance accounts only |  | *        SR Maintenance accounts only**       P & M Other Overheads - Branch Repor
 | **       P & M Other Overheads - Branch Repor**       P & M Other Overheads - Branch Repor | **       P & M Other Overheads - Branch Repor
 | ***      Overheads posted to Prime Cost Centres***      Overheads posted to Prime Cost Centres | ***      Overheads posted to Prime Cost Centres
 | ****     Subtotal Overheads****     Subtotal Overheads | ****     Subtotal Overheads
 | *****    Total Overheads*****    Total Overheads | *****    Total Overheads
 | 224521  Depn Plant & Machnry*        Depreciation | 224521  Depn Plant & Machnry
 | *        Depreciation*        Depreciation | *        Depreciation
 | 227018  Hire of Office Equipment*        Operating Lease Costs (exc Vehicles) | 227018  Hire of Office Equipment
 | 227011  Hire of Plant & Machinery*        Operating Lease Costs (exc Vehicles) | 227011  Hire of Plant & Machinery
 | *        Operating Lease Costs (exc Vehicles)*        Operating Lease Costs (exc Vehicles) | *        Operating Lease Costs (exc Vehicles)
 | 227034  Other Licensing Fees Paid*        Other Items | 227034  Other Licensing Fees Paid
 | 227076  Bad Debts*        Other Items | 227076  Bad Debts
 | 227077  Bad Debt Write Back*        Other Items | 227077  Bad Debt Write Back
 | 227111  B/S Analysis B/F*        Other Items | 227111  B/S Analysis B/F
 | 227113  B/S Analysis P&L*        Other Items | 227113  B/S Analysis P&L
 | 227114  B/S Analysis Settle*        Other Items | 227114  B/S Analysis Settle
 | *        Other Items*        Other Items | *        Other Items
 | ******   Operating Profit before Redundancy******   Operating Profit before Redundancy | ******   Operating Profit before Redundancy
 | 227036  Redundancy & PFMU*        Redundancy | 227036  Redundancy & PFMU
 | *        Redundancy*        Redundancy | *        Redundancy
 | *******  Operating Profit after Redundancy*******  Operating Profit after Redundancy | *******  Operating Profit after Redundancy
 | ******** Operating Profit after Exceptional******** Operating Profit after Exceptional | ******** Operating Profit after Exceptional
 | ***      Direct Materials as % of Sales***      Direct Materials as % of Sales | ***      Direct Materials as % of Sales
 | **       Direct Labour as % of Sales**       Direct Labour as % of Sales | **       Direct Labour as % of Sales
 | *****    Overhead as % of Sales*****    Overhead as % of Sales | *****    Overhead as % of Sales
 | *******  Operating Profit as % of Sales*******  Operating Profit as % of Sales | *******  Operating Profit as % of Sales
 | *****    Gross Margin as % of Sales*****    Gross Margin as % of Sales | *****    Gross Margin as % of Sales
 | ***      Total Distribution Costs as % of Sales***      Total Distribution Costs as % of Sales | ***      Total Distribution Costs as % of Sales