Uniform System of Accounts for Restaurants

Summary Version - Income Statement

** PREMIMINARY FORMAT **
Full Service Restaurant
FOR REVIEW AND DISCUSSION ONLY

CURRENT PERIOD YEAR TO DATE

REVENUE
Food
Beverage
Merchandise
Other Income
TOTAL SALES
COST OF SALES
Food
Beverage
Merchandise
TOTAL COST OF SALES
LABOR
Management
Staff
Employee Benefits
TOTAL LABOR
PRIME COST
OPERATING EXPENSES
Direct Operating Expenses
Music & Entertainment
Marketing
Utilities
G
General l & Ad
Administrative
i i t ti Expenses
E
Repairs & Maintenance
TOTAL OPERATING EXPENSES
CONTROLLABLE INCOME
NON-CONTROLLABLE EXPENSES
Occupancy Costs
Equipment Leasing
Depreciation & Amortization
TOTAL NON-CONTROLLABLE

RESTAURANT OPERATING INCOME

Corporate Overhead
Interest Expense
Other (Income) Expense
NET INCOME BEFORE TAX
Uniform System of Accounts for Restaurants
Detail Version - Income Statement
** PREMIMINARY FORMAT **
Full Service Restaurant
FOR REVIEW AND DISCUSSION ONLY

CURRENT PERIOD YEAR TO DATE

SALES
Food
Beverage -
Liquor
Beer - Draft
Beer - Bottled
Wine
Total Beverage
Merchandise -
T-Shirts & Hats
Gifts & Novelties
Candy & Gum
Total Merchandise
Other Operating Income -
Banquet Room Rental
Banquet & Catering-Equipment Rental - Net
Banquet & Catering-Other Income - Net
Consignment Sales - Net
Cover Charges
Product Rebates
Service Charges - Net
Vending Machine Commissions
Total Other Operating Income
TOTAL SALES
COST OF SALES
Food -
Meat
Seafood
Poultry
Produce
Bakery
Dairy
Grocery & Dry Goods
Soft Beverages
Total Food
Beverage -
Liquor
Bar Consumables
Beer - Draft
Beer - Bottled
Wine
Total Beverage
Merchandise -
T-Shirts & Hats
Gifts & Novelties
Candy & Gum
Total Merchandise
TOTAL COST OF SALES

LABOR
Salaries & Wages:

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Uniform System of Accounts for Restaurants
Detail Version - Income Statement
** PREMIMINARY FORMAT **
Full Service Restaurant
FOR REVIEW AND DISCUSSION ONLY

CURRENT PERIOD YEAR TO DATE

Management
General Manager
Assistant Managers
Manager Trainees
Total Management
Staff -
Back of the House -
Dishwashers
Expo
Line Cooks
Prep Cooks
Total Back of House
Front of the House -
Bartenders
Bussers
Cashiers
Host / Hostess
Servers
Total Front of House
Catering / Banquet / Delivery -
Service
Kitchen
Delivery
Total Catering / Banquet / Delivery
Administrative -
Bookkeeping
Marketing
Total Administrative
Total Staff
Total Salaries & Wages
Employee Benefits:
Payroll Taxes -
Federal Payroll Taxes (FICA & Medicare Tax)
Federal Unemployment Tax
State Unemployment Tax
State Health Insurance Tax
Other Payroll Taxes
Insurance & Retirement -
Disability Insurance
Employer Contributions to Employee Retirement Accounts
Life Insurance
Medical / Group Insurance Premiums
Pension Plan Payments
Retirement Plan Expenses
Welfare Plan Payments
Worker's Compensation Insurance Premiums
Employee Meals
Other Expenses -
Employee Holiday and Other Parties
Employee Sports Activities
Medical Expenses

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Uniform System of Accounts for Restaurants
Detail Version - Income Statement
** PREMIMINARY FORMAT **
Full Service Restaurant
FOR REVIEW AND DISCUSSION ONLY

CURRENT PERIOD YEAR TO DATE

Credit Union
Awards and Prizes
Transportation and Housing
Total Employee Benefits
TOTAL LABOR

PRIME COST
OTHER CONTROLLABLE EXPENSES
Direct Operating Expenses:
Auto or Truck Expenses
Banquet and Catering
Bar Supplies
Cleaning Supplies
Contract Cleaning
Equipment/Other Rentals
Flowers and Decorations
Freight and Fuel Surcharges
Guest Supplies
Kitchen Utensils and Supplies
Laundry and Dry Cleaning
Linen and Linen Rental
Menus and Drink Lists
Miscellaneous
Paper and Packaging
Parking
Tableware and Smallwares
Uniforms
Total Direct Operating Expenses
Music & Entertainment:
Audio Broadcast Service
Bands and Musicians
Comedians and Entertainers
Meals Served to Musicians and Entertainers
Music Licensing Fees
Television Broadcast Service
Total Music & Entertainment
Marketing:
Advertising
Direct Response Marketing
Public Relations and Publicity
Research
Other
Total Marketing
Utilities:
Electricity
Gas
Heating Oil and Other Fuel
Recycling Credits
Trash Removal
Water and Sewage
Total Utilities

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Uniform System of Accounts for Restaurants
Detail Version - Income Statement
** PREMIMINARY FORMAT **
Full Service Restaurant
FOR REVIEW AND DISCUSSION ONLY

CURRENT PERIOD YEAR TO DATE

General & Administrative:

Accounting and Payroll
Bad Debts
Bank Charges
Cash (Over) / Short
Claims and Damages Paid
Collection Fees
Consulting and Coaching Services
Credit Card Charges
Directors' or Officers' Fees
Dues and Subscriptions
Franchise Fees
Insurance - Liability and General
Licenses and Permits
Miscellaneous
Office Printing and Supplies
Personnel
Postage
Professional Services
Sales (or Beverage) Taxes
Security and Deposit Services
State Business Taxes
Telephone and Communications
Training
Total General & Administrative
Repairs & Maintenance:
Building and Structure
Equipment and Furniture
Grounds and Parking Lot
Total Repairs & Maintenance

CONTROLLABLE INCOME
NON-CONTROLLABLE EXPENSES
Occupancy Costs :
Rent - Minimum or Fixed Amount
Rent - Percentage Rent Amount
Rent - Parking Spaces
Ground Rent
Common Area Maintenance
Insurance of Building and Contents
Other Municipal Taxes
Personal Property Taxes
Real Estate Taxes
Total Occupancy Costs
Equipment Leasing
Depreciation and Amortization:
Amortization of Leasehold
Amortization of Leasehold Improvements
Depreciation on Building
Depreciation on Furniture and Equipment
Total Depreciation and Amortization

Page 4
Uniform System of Accounts for Restaurants
Detail Version - Income Statement
** PREMIMINARY FORMAT **
Full Service Restaurant
FOR REVIEW AND DISCUSSION ONLY

CURRENT PERIOD YEAR TO DATE

RESTAURANT OPERATING INCOME

Corporate Overhead
Interest Expense -
Notes
Long-term Debt
Other
Total Interest Expense
Other (Income) -
Grease and Waste Sales
Gain / Loss on Asset Sales
Officer's Salary
Total Other (Income)

NET INCOME BEFORE TAXES

Page 5