Hi
I am trying to create a spreadsheet to calculate debtor days using the count back method - but cant seem to get the correct answer. please see formula being used currently and data i am trying to work with:
The formula i am using for the days is shown at the bottom - but is obviously not correct!
Essentially in some cases i may need to count back 3 mths and in some cases up to 4 mths so the formula needs to account for any number of months.
Can anyone help?!
Best regards
[TABLE="class: grid, width: 500, align: left"]
<tbody>[TR]
[TD][TABLE="width: 1362"]
<colgroup><col><col><col><col><col><col><col><col span="11"></colgroup><tbody>[TR]
[TD][/TD]
[TD]P[/TD]
[TD]Q[/TD]
[TD]R[/TD]
[TD]S[/TD]
[TD]T[/TD]
[TD]U[/TD]
[TD]V[/TD]
[TD]W[/TD]
[TD]X[/TD]
[TD]Y[/TD]
[TD]Z[/TD]
[TD]AA[/TD]
[TD]AB[/TD]
[TD]AC[/TD]
[TD]AD[/TD]
[TD]AE[/TD]
[TD]AF[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD]Jan'18[/TD]
[TD]Feb'18[/TD]
[TD]Mar'18[/TD]
[TD]Apr'18[/TD]
[TD]May'18[/TD]
[TD]Jun'18[/TD]
[TD]Jul'18[/TD]
[TD]Aug'18[/TD]
[TD]Sep'18[/TD]
[TD]Oct'18[/TD]
[TD]Nov'18[/TD]
[TD]Dec'18[/TD]
[TD]Jan'19[/TD]
[TD]Feb'19[/TD]
[TD]Mar'19[/TD]
[TD]Apr'19[/TD]
[/TR]
[TR]
[TD][/TD]
[TD]Days in Month[/TD]
[TD="align: right"]31.00[/TD]
[TD="align: right"]28[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]30[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]30[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]30[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]30[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]28[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]30[/TD]
[/TR]
[TR]
[TD="align: right"]4[/TD]
[TD]Fees billed in Month[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]5[/TD]
[TD] Company [/TD]
[TD] 3,000,000.00[/TD]
[TD] 2,000,000.00[/TD]
[TD] 2,500,000.00[/TD]
[TD] 4,200,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]6[/TD]
[TD] Dept 1 [/TD]
[TD] 300,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] 150,000.00[/TD]
[TD] 300,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]7[/TD]
[TD] Dept 2 [/TD]
[TD] 300,000.00[/TD]
[TD] 250,000.00[/TD]
[TD] 300,000.00[/TD]
[TD] 300,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]8[/TD]
[TD] Dept 3 [/TD]
[TD] 185,000.00[/TD]
[TD] 150,000.00[/TD]
[TD] 190,000.00[/TD]
[TD] 200,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]9[/TD]
[TD] Dept 4 [/TD]
[TD] 420,000.00[/TD]
[TD] 450,000.00[/TD]
[TD] 500,000.00[/TD]
[TD] 1,300,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]10[/TD]
[TD] Dept 5 [/TD]
[TD] 420,000.00[/TD]
[TD] 165,000.00[/TD]
[TD] 233,000.00[/TD]
[TD] 620,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]11[/TD]
[TD] Dept 6 [/TD]
[TD] 150,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] 50,000.00[/TD]
[TD] 120,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]12[/TD]
[TD] Dept 7 [/TD]
[TD] 150,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] 120,000.00[/TD]
[TD] 86,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]13[/TD]
[TD] Dept 8 [/TD]
[TD] 150,000.00[/TD]
[TD] 200,000.00[/TD]
[TD] 180,000.00[/TD]
[TD] 750,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]14[/TD]
[TD] Dept 9 [/TD]
[TD] 150,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] 130,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]15[/TD]
[TD] Dept 10 [/TD]
[TD] 300,000.00[/TD]
[TD] 200,000.00[/TD]
[TD] 180,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]16[/TD]
[TD] Dept 11 [/TD]
[TD] 300,000.00[/TD]
[TD] 200,000.00[/TD]
[TD] 275,000.00[/TD]
[TD] 350,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]17[/TD]
[TD] Dept 12 [/TD]
[TD] 30,000.00[/TD]
[TD] 30,000.00[/TD]
[TD] 30,000.00[/TD]
[TD] 45,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]18[/TD]
[TD] Dept 13 [/TD]
[TD] - [/TD]
[TD] - [/TD]
[TD] - [/TD]
[TD] 500.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]19[/TD]
[TD] [/TD]
[TD] £ 2,855,000.00[/TD]
[TD] £ 2,045,000.00[/TD]
[TD] £ 2,338,000.00[/TD]
[TD] £ 4,271,500.00[/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[/TR]
[TR]
[TD="align: right"]20[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]21[/TD]
[TD]Debtors at the end of current month[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]22[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]23[/TD]
[TD]Company[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 8,400,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]24[/TD]
[TD]Dept 1[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 500,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]25[/TD]
[TD]Dept 2[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 400,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]26[/TD]
[TD]Dept 3[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 500,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]27[/TD]
[TD]Dept 4[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 2,000,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]28[/TD]
[TD]Dept 5[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 1,600,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]29[/TD]
[TD]Dept 6[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 400,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]30[/TD]
[TD]Dept 7[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 300,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]31[/TD]
[TD]Dept 8[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 900,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]32[/TD]
[TD]Dept 9[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 400,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]33[/TD]
[TD]Dept 10[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 300,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]34[/TD]
[TD]Dept 11[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 1,000,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]35[/TD]
[TD]Dept 12[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 100,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]36[/TD]
[TD]Dept 13[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] - [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]37[/TD]
[TD] [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ 8,400,000.00[/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[/TR]
[TR]
[TD="align: right"]38[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]39[/TD]
[TD]Debtor Days - countback[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]40[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]41[/TD]
[TD]Company[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]96[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]42[/TD]
[TD]Dept 1[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]80[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]43[/TD]
[TD]Dept 2[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]42[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]44[/TD]
[TD]Dept 3[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]86[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]45[/TD]
[TD]Dept 4[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]105[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]46[/TD]
[TD]Dept 5[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]120[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]47[/TD]
[TD]Dept 6[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]115[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]48[/TD]
[TD]Dept 7[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]72[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]49[/TD]
[TD]Dept 8[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]105[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]50[/TD]
[TD]Dept 9[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]96[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]51[/TD]
[TD]Dept 10[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]31[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]52[/TD]
[TD]Dept 11[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]109[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]53[/TD]
[TD]Dept 12[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]97[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]54[/TD]
[TD]Dept 13[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]Formula[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD] [/TD]
[TD](MIN(T23,Q5)/Q5*Q$3)[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]PLUS[/TD]
[TD="colspan: 2"](MIN(T23-Q5,R5)/R5*(T23>=Q5)*R$3)[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]PLUS[/TD]
[TD="colspan: 4"](MIN(T23-SUM(Q5:R5),S5)/S5*(T23>=SUM(Q5:R5))*S$3)[/TD]
[TD] [/TD]
[TD] [/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]PLUS[/TD]
[TD="colspan: 4"](MIN(T23-SUM(Q5:S5),T5)/T5*(T23>=SUM(Q5:S5))*T$3)[/TD]
[TD] [/TD]
[TD] [/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
</tbody>[/TABLE]
[/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
</tbody>[/TABLE]
I am trying to create a spreadsheet to calculate debtor days using the count back method - but cant seem to get the correct answer. please see formula being used currently and data i am trying to work with:
The formula i am using for the days is shown at the bottom - but is obviously not correct!
Essentially in some cases i may need to count back 3 mths and in some cases up to 4 mths so the formula needs to account for any number of months.
Can anyone help?!
Best regards
[TABLE="class: grid, width: 500, align: left"]
<tbody>[TR]
[TD][TABLE="width: 1362"]
<colgroup><col><col><col><col><col><col><col><col span="11"></colgroup><tbody>[TR]
[TD][/TD]
[TD]P[/TD]
[TD]Q[/TD]
[TD]R[/TD]
[TD]S[/TD]
[TD]T[/TD]
[TD]U[/TD]
[TD]V[/TD]
[TD]W[/TD]
[TD]X[/TD]
[TD]Y[/TD]
[TD]Z[/TD]
[TD]AA[/TD]
[TD]AB[/TD]
[TD]AC[/TD]
[TD]AD[/TD]
[TD]AE[/TD]
[TD]AF[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD]Jan'18[/TD]
[TD]Feb'18[/TD]
[TD]Mar'18[/TD]
[TD]Apr'18[/TD]
[TD]May'18[/TD]
[TD]Jun'18[/TD]
[TD]Jul'18[/TD]
[TD]Aug'18[/TD]
[TD]Sep'18[/TD]
[TD]Oct'18[/TD]
[TD]Nov'18[/TD]
[TD]Dec'18[/TD]
[TD]Jan'19[/TD]
[TD]Feb'19[/TD]
[TD]Mar'19[/TD]
[TD]Apr'19[/TD]
[/TR]
[TR]
[TD][/TD]
[TD]Days in Month[/TD]
[TD="align: right"]31.00[/TD]
[TD="align: right"]28[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]30[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]30[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]30[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]30[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]28[/TD]
[TD="align: right"]31[/TD]
[TD="align: right"]30[/TD]
[/TR]
[TR]
[TD="align: right"]4[/TD]
[TD]Fees billed in Month[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]5[/TD]
[TD] Company [/TD]
[TD] 3,000,000.00[/TD]
[TD] 2,000,000.00[/TD]
[TD] 2,500,000.00[/TD]
[TD] 4,200,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]6[/TD]
[TD] Dept 1 [/TD]
[TD] 300,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] 150,000.00[/TD]
[TD] 300,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]7[/TD]
[TD] Dept 2 [/TD]
[TD] 300,000.00[/TD]
[TD] 250,000.00[/TD]
[TD] 300,000.00[/TD]
[TD] 300,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]8[/TD]
[TD] Dept 3 [/TD]
[TD] 185,000.00[/TD]
[TD] 150,000.00[/TD]
[TD] 190,000.00[/TD]
[TD] 200,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]9[/TD]
[TD] Dept 4 [/TD]
[TD] 420,000.00[/TD]
[TD] 450,000.00[/TD]
[TD] 500,000.00[/TD]
[TD] 1,300,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]10[/TD]
[TD] Dept 5 [/TD]
[TD] 420,000.00[/TD]
[TD] 165,000.00[/TD]
[TD] 233,000.00[/TD]
[TD] 620,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]11[/TD]
[TD] Dept 6 [/TD]
[TD] 150,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] 50,000.00[/TD]
[TD] 120,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]12[/TD]
[TD] Dept 7 [/TD]
[TD] 150,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] 120,000.00[/TD]
[TD] 86,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]13[/TD]
[TD] Dept 8 [/TD]
[TD] 150,000.00[/TD]
[TD] 200,000.00[/TD]
[TD] 180,000.00[/TD]
[TD] 750,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]14[/TD]
[TD] Dept 9 [/TD]
[TD] 150,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] 130,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]15[/TD]
[TD] Dept 10 [/TD]
[TD] 300,000.00[/TD]
[TD] 200,000.00[/TD]
[TD] 180,000.00[/TD]
[TD] 100,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]16[/TD]
[TD] Dept 11 [/TD]
[TD] 300,000.00[/TD]
[TD] 200,000.00[/TD]
[TD] 275,000.00[/TD]
[TD] 350,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]17[/TD]
[TD] Dept 12 [/TD]
[TD] 30,000.00[/TD]
[TD] 30,000.00[/TD]
[TD] 30,000.00[/TD]
[TD] 45,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]18[/TD]
[TD] Dept 13 [/TD]
[TD] - [/TD]
[TD] - [/TD]
[TD] - [/TD]
[TD] 500.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]19[/TD]
[TD] [/TD]
[TD] £ 2,855,000.00[/TD]
[TD] £ 2,045,000.00[/TD]
[TD] £ 2,338,000.00[/TD]
[TD] £ 4,271,500.00[/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[/TR]
[TR]
[TD="align: right"]20[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]21[/TD]
[TD]Debtors at the end of current month[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]22[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]23[/TD]
[TD]Company[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 8,400,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]24[/TD]
[TD]Dept 1[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 500,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]25[/TD]
[TD]Dept 2[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 400,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]26[/TD]
[TD]Dept 3[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 500,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]27[/TD]
[TD]Dept 4[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 2,000,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]28[/TD]
[TD]Dept 5[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 1,600,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]29[/TD]
[TD]Dept 6[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 400,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]30[/TD]
[TD]Dept 7[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 300,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]31[/TD]
[TD]Dept 8[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 900,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]32[/TD]
[TD]Dept 9[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 400,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]33[/TD]
[TD]Dept 10[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 300,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]34[/TD]
[TD]Dept 11[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 1,000,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]35[/TD]
[TD]Dept 12[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] 100,000.00[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]36[/TD]
[TD]Dept 13[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] - [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]37[/TD]
[TD] [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ 8,400,000.00[/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[TD] £ - [/TD]
[/TR]
[TR]
[TD="align: right"]38[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]39[/TD]
[TD]Debtor Days - countback[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]40[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[/TR]
[TR]
[TD="align: right"]41[/TD]
[TD]Company[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]96[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]42[/TD]
[TD]Dept 1[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]80[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]43[/TD]
[TD]Dept 2[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]42[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]44[/TD]
[TD]Dept 3[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]86[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]45[/TD]
[TD]Dept 4[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]105[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]46[/TD]
[TD]Dept 5[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]120[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]47[/TD]
[TD]Dept 6[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]115[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]48[/TD]
[TD]Dept 7[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]72[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]49[/TD]
[TD]Dept 8[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]105[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]50[/TD]
[TD]Dept 9[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]96[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]51[/TD]
[TD]Dept 10[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]31[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]52[/TD]
[TD]Dept 11[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]109[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]53[/TD]
[TD]Dept 12[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]97[/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[TD="align: center"]#DIV/0![/TD]
[/TR]
[TR]
[TD="align: right"]54[/TD]
[TD]Dept 13[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]0[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]Formula[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD] [/TD]
[TD](MIN(T23,Q5)/Q5*Q$3)[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]PLUS[/TD]
[TD="colspan: 2"](MIN(T23-Q5,R5)/R5*(T23>=Q5)*R$3)[/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD] [/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]PLUS[/TD]
[TD="colspan: 4"](MIN(T23-SUM(Q5:R5),S5)/S5*(T23>=SUM(Q5:R5))*S$3)[/TD]
[TD] [/TD]
[TD] [/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]PLUS[/TD]
[TD="colspan: 4"](MIN(T23-SUM(Q5:S5),T5)/T5*(T23>=SUM(Q5:S5))*T$3)[/TD]
[TD] [/TD]
[TD] [/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
</tbody>[/TABLE]
[/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
</tbody>[/TABLE]
