Form 10-356 Concessioners Annual Financial Report (For Concessioners

Concessioner Annual Financial Report

Form 10-356.xls

Concessioner Annual Financial Report

OMB: 1024-0029

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 1024-0029 can be found here:

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Sheet 1: Cover

NPS Form 10-356				FORM APPROVED
(Revised February 2006)				OMB No.
UNITED STATES DEPARTMENT OF THE INTERIOR
NATIONAL PARK SERVICE

CONCESSIONER ANNUAL FINANCIAL REPORT
(For Concessioners with Gross Receipts Greater Than $500,000)

For the Period from _____/_____/_____ to _____/_____/_____

Concessioner: ___________________________		Park Area:___________________________________

(Contract No. )		(Effective Date)	(Expiration Date)

□ Corporation □ S Corporation □ Limited Liability Corporation □ Partnership □ Sole Proprietorship



PRIMARY SCHEDULES

	Schedule A - Statement of Income
	Schedule A-1 - Statement of Income and Comprehensive Income
	Schedule B - Computation of Government Fees and Special Account Contributions
	Schedule C - Balance Sheet
	Schedule D - Depreciable Fixed Assest (Possessory Interest or Leasehold Surrender Interest)
	Schedule E - Statement of Cash Flows - Direct Method
	Schedule F - Notes to the Financial Statements

	NOTE: IF GROSS RECEIPTS (LINE 1 OF SCHEDULE A) ARE IN EXCESS OF $500,000, THE ABOVE SCHEDULES A THROUGH F MUST BE REVIEWED; IF THE GROSS RECEIPTS ARE IN EXCESS OF $1,000,000 THE ABOVE SCHEDULES A THROUGH F MUST BE AUDITED.



SUPPLEMENTAL SCHEDULES
	Schedule G - Detail of Gross Receipts
	Schedule H - Deparmental Income and Expenses
	Schedule H -1 Departmental Income and Expenses (Continuation Sheet)
	Schedule I - General and Administrative Expenses
	Schedule J - Information on Corporate Owners, Officers and Partners
	Schedule K - Additions to and Disposals of Depreciable Fixed Assets
	Schedule L - Supporting Schedule
	Schedule M - Operational Statistics
	Schedule N - Special Account Annual Reconciliation
	Schedule O - Special Accont Project Expenditures
	Schedule P - Repair and Maintenance Reserve Annual Reconciliation
	Schedule Q - Repair and Maintenance Reserve Expenditures



CONCESSIONER'S CERTIFICATION
I certify that this report (including accompanying schedules and statements) has been examined by me and to the best of my knowledge and belief is a true, correct and complete report.
				/ /
(Concessioner's Signature)		(Title)		(Date)



(Mailing Addess)				(Telephone)


(Email Adddress:)

Sheet 2: A

SCHEDULE A - COMBINED STATEMENT OF INCOME AND RETAINED EARNINGS
CONCESSIONER:		YEAR ENDING:

			This Year	Last Year
			20_____	20_____
DEPARTMENTAL INCOME
1.	GROSS RECEIPTS (Schedule H., Column A., Line 2)
2.	SALES RETURNS AND ALLOWANCES (Schedule H.,Column A., Line 3)
3.	NET SALES (Schedule H.,Column A., Line 4)
4.	COST OF SALES (Schedule H.,Column A., Line 8)
5.	GROSS PROFIT (Schedule H.,Column A., Line 9)
6.	TOTAL DIRECT EXPENSES (Schedule. H.,Column A., Line 36)
7.	DEPARTMENTAL INCOME (LOSS) (Schedule H.,Column A., Line 37)
INDIRECT OPERATING EXPENSES
8.	General and Administrative Expenses (Schedule I., Line 29)
9.	Government Fees (Schedule B., Line 31)
10.	Special Account Contributions (Schedule B., Line 32)
11.	TOTAL INDIRECT OPERATING EXPENSES
12.	TOTAL INCOME (LOSS) FROM OPERATIONS BEFORE FIXED EXPENSES
FIXED EXPENSES
13.	Rent
14.	Property Taxes
15.	Business/Liability/Property Insurance
16.	Interest Expense
17.	Depreciation (Schedule D.,Column G., Line 8)
18.	Amortization
19.	Other (Identify):
20.	Other (Identify):
21.	TOTAL FIXED EXPENSES
22.	INCOME (LOSS) BEFORE INCOME TAXES AND OTHER INCOME AND/OR (EXPENSES)
OTHER INCOME (EXPENSES)
23.	Interest and Dividend Income
24.	Gain (Loss) on Sale of Assets
25.	Commissions/Fees/Compensation from Subconcessioners (From Schedule. B., Line 29)
26.	Other (Identify):
27.	TOTAL OTHER INCOME (EXPENSES)
28.	INCOME (LOSS) BEFORE INCOME TAXES
INCOME TAXES
29.	Federal
30.	State and Local
31.	TOTAL INCOME TAXES
32.	NET INCOME (LOSS)

RETAINED EARNINGS
33.	Retained Earnings - Beginning of Year
34.	Prior Period Adjustments
35.	Other (Identify):
36.	Net Income (loss) (Line 32)
37.	Dividends Paid
38.	Retained Earnings - End of Year

39.	Earnings Per Share: (_____________shares)

Sheet 3: insa

SCHEDULE A - INSTRUCTIONS - PRIMARY SCHEDULE
COMBINED STATEMENT OF INCOME AND RETAINED EARNINGS

Line 1.		Enter all revenue received from services provided pursuant to the contract whether or not franchise fees are required to be paid thereon. This amount should equal the amount shown on Schedule H., Column A., Line 2.
Line 2.		Enter the amount shown on Schedule H., Column A., Line 3.
Line 3.		Subtract Line 2 from Line 1 and enter the amount. This amount should equal the amount shown on Schedule H., Column A., Line 4.
Line 4.		Enter the amount shown on Schedule H., Column A., Line 8.
Line 5.		Subtract Line 4 from Line 3 and enter the amount. This amount should equal the amount shown on Schedule H., Column A., Line 9.
Line 6.		Enter the amount shown on Schedule H., Column A., Line 36.
Line 7.		Subtract Line 6 from Line 5 and enter the amount. This amount should equal the amount shown on Schedule H., Column A., Line 37.
Line 8.		Enter the amount shown on Schedule I., Line 29.
Line 9.		Enter the amount shown on Schedule B., Line 31.
Line 10.		Enter the amount shown on Schedule B., Line 32.
Line 11.		Add Lines 8 through 10 and enter the amount.
Line 12.		Subtract Line 11 from Line 7 and enter the amount.
Line 13.		Enter the amount for the rental of facilities except for any amount included in Schedule B. This category will include mostly rental of facilities outside the park boundary.
Lines 14 - 16.		Self-Explanatory. Worker's Compensation Insurance is a benefit and must be recorded with salaries and benefits.
Line 17.		Enter the amount shown on Schedule D., Column G., Line 8.
Line 18.		Enter the total year’s amortization charge for all classes of intangible assets.
Line 19.		Enter the description and amounts for other fixed expenses not shown elsewhere.
Line 20.		Enter the description and amounts for other fixed expenses not shown elsewhere.
Line 21.		Add Lines 13 through 20 and enter the amount.
Line 22.		Subtract Line 21 from Line 12 and enter the amount.
Line 23.		Enter the total amount of all interest and dividend revenue accrued and earned during the year.
Line 24.		Enter the total amount of all gains/losses resulting from the sale of assets.
Line 25.		Enter the total amount of all compensation received from subconcessioners. This amount should equal the amount shown on Schedule B., Line 29.
Line 26.		Enter the description and amounts for other income (expenses) not shown elsewhere.
Line 27.		Add Lines 23 through 26 and enter the amount.
Line 28.		Subtract Line 27 from Line 22 and enter the amount.
Lines 29 - 30.		Self-Explanatory.
Line 31.		Add Lines 29 and 30 and enter the amount.
Line 32.		Subtract Line 31 from 28.
Line 33 - 34.		Self-Explanatory.
Line 35.		Enter the description and amount of other adjustments.
Line 36.		Enter the amount from line 32.
Line 37.		Self-Explanatory.
Line 38.		Enter the total of the sum of lines 33 - 37.
Line 39.		Self-Explanatory. Include the number of shares.

Sheet 4: A1

SCHEDULE A-1 - STATEMENT OF INCOME AND COMPREHENSIVE INCOME
CONCESSIONER:		YEAR ENDING:

			This Year	Last Year
			20_____	20_____

1.	Net Income (loss) (Schedule A., Line 32)
	List Other Comprehensive Income:
2.	Foreign Currency Items
3.	Holding Losses or Gains on Available-For-Sale-Securities
4.	Excess of Additional Pension Liability
5.	Changes in Market Value of Futures Contract

6.	Total Comprehensive Income

Sheet 5: insA1

SCHEDULE A-1 - INSTRUCTIONS - PRIMARY SCHEDULE
STATEMENT OF INCOME AND COMPREHENSIVE INCOME

Line 1.		Enter the amount from Schedule A., line 32.
Line 2.		Foreign currency items, including translation gains and losses, and gains and losses on foreign currency transactions designated as hedges of a net investment in a foreign entity
Line 3.		Holding losses or gains on available-for-sale securities
Line 4.		Excess of additional pension liability over unamortized (unrecognized) prior service cost
Line 5.		Changes in market value of a futures contract that is a hedge of an asset reported at fair values
Line 6.		Add Lines 1 through 5 and enter the amount.

Sheet 6: B

SCHEDULE B - COMPUTATION OF GOVERNMENT FEES AND SPECIAL ACCOUNT CONTRIBUTIONS
CONCESSIONER:		YEAR ENDING:

1.	FLAT FEE
2.	BUILDING USE FEE (USE OF GOVERNMENT-OWNED IMPROVEMENTS)
	PERCENTAGE FEE
3.	Gross Receipts (Schedule A., Line 1)
	PLUS: Gross Receipts of Subconcessioners
	Name of Subconcessioner		Amount
4.	_______________________________________
5.	_______________________________________
6.	_______________________________________
7.	Total Gross Receipts of Subconcessioners
	LESS: Authorized Deductions (ONLY If Included in Gross Receipts)
8.	Genuine Authorized Native Handicrafts (Schedule G., Line 12)
9.	Intracompany Earnings
10.	Charges for Employees’ Meals, Lodgings and Transportation (Schedule G., Line 63.)
11.	Cash Discounts on Purchases (Purchases Discounts)
12.	Cash Discounts on Sales (Sales Discounts)
13.	Returned Sales and Allowances (Sales Returns and Allowances) (Schedule H., Line 3)
14.	Excise Taxes Added to Sales Price
15.	Gasoline Taxes
16.	Cost of Fishing Licenses Fees Sold
17.	Cost of Postage Stamps Sold
18.	Outside of Park Sales (Included in Gross Receipts)
19.	Other (Identify):
20.	Total Authorized Deductions
21.	Total Gross Receipts Per Contract Subject to Percentage Fee
22.	Fee Structure % of =
23.	% of =
24.	% of =
25.	TOTAL PERCENTAGE FEE
	COMMISSIONS/FEES/COMPENSATION FROM SUBCONCESSIONERS
	Name of Subconcessioner		Amount
26.	_______________________________________
27.	_______________________________________
28.	_______________________________________
29.	Total Commissions/Fees/Compensation From Subconcessioners (Schedule A., Line 25)
30.	FIFTY PERCENT OF COMMISSIONS/FEES/COMPENSATION FROM SUBCONCESSIONERS
31.	TOTAL FLAT FEE, BUILDING USE FEE, PERCENTAGE FEE & SUBCONCESSIONER FEE (Government Fees) (Schedule A., Line 9)
32.	TOTAL SPECIAL ACCOUNT CONTRIBUTIONS (Schedule(s) N., Line 10) (Schedule A., Line 10)

Sheet 7: insb

SCHEDULE B - INSTRUCTIONS - PRIMARY SCHEDULE
COMPUTATION OF GOVERNMENT FEES AND SPECIAL ACCOUNT CONTRIBUTIONS

Line 1.		Enter the amount for the flat fee.
Line 2.		Enter the amount for the Building Use Fee (Use of Government Owned Improvements)
Line 3.		Enter the amount from Schedule A., Line 1.
Lines 4 - 6.		Enter the name and amount of gross receipts from all subconcessioners that provide services authorized in the contract/permit.
Line 7.		Add Lines 4 through 6 and enter the amount.
Line 8.		Enter the amounts applicable to genuine authentic American Indian, Alaskan Native, Native Samoan or Native Hawaiian handicrafts.(Schedule G., Line 12)
Line 9.		Intracompany earnings are amounts earned by providing goods/services to other departments within the operation (such as laundry)
Line 10.		Amounts the concessioner collects from employees for meals, lodgings and transportation that are included in Gross Receipts (Schedule G., line 63)
Line 11.		Discounts received by the concessioner for prompt payment of invoices relative to purchases. (e.g. 2% net 10).
Line 12.		If a visitor pays a lower price for an item because they pay with cash and the concessioner records the full selling price (without the discount)as Gross Receipts, the concessioner can reduce their Gross Receipts by the amount of the discounts.
Line 13.		If a visitor returns a purchased item or they are provided an allowance on the price for purchasing a damaged item and the concessioner includes the full price in Gross Receipts, the concessioner can reduce their Gross Receipts by these amounts.(Schedule H., Line 3)
Line 14.		An excise tax is an additional amount added to the sale price of an item by a taxing authority. If the concessioner includes the excise tax collected in Gross Receipts, they can reduce their Gross Receipts by the amount of the excise tax collected.
Line 15.		If the concessioner included gasoline taxes in Gross Receipts, Gross Receipts can be reduced by the amount of the gasoline tax included.
Line 16.		If the concessioner included amounts collected from the sale of fishing licenses in their Gross Receipts, those amounts can be excluded up to the amount actually due or paid to the government agencies for the purchase of the fishing licenses.
Line 17.		If the concessioner included amounts collected from the sales of postage stamps in their Gross Receipts, those amounts can be excluded up to the amount actually due or paid to the government agency for the purchase of the postage stamps.
Line 18.		The concessioner should only pay franchise fees on Gross Receipts earned inside the park. If amounts earned by providing goods/services outside the park have been included in Gross Receipts, these amounts can be deducted. In park Gross Receipts should include all receipts from electronic media sales including internet and catalog sales that are a direct result of provided goods/services within the park. These amounts are not to be deducted from Gross Receipts before calculating franchise fees. As a note, amounts earned outside the park should not be included in Gross Receipts at any point.
Line 19.		Enter the description and amount for other authorized deductions not shown elsewhere.
Line 20.		Add Lines 8 through 19 and enter the amount.
Line 21.		Subtract Line 20 from the sum of Lines 3 and 7 and enter the amount. This is the amount of Gross Receipts subject to franchise fee calculation as defined in the contract. See contract sections on Definitions and Franchise Fees.
Lines 22 - 24.		Enter the percentage rate(s) as stated in the authorization. Calculate and enter the appropriate amount(s).
Line 25.		Add Lines 22 through 24 and enter the amount.
Lines 26 - 28.		Enter the subconcessioner names and the amount of commissions, fees or compensation received from the subconcessioners shown on Lines 4 through 6.
Line 29.		Add Lines 26 through 28 and enter the amount.
Line 30.		Enter one half (50%) of the amount shown on Line 29.
Line 31.		Add Lines 1, 2, 25, and 30 and enter the amount.
Line 32.		Enter the amount shown on Schedule(s) N., Line 10.

Sheet 8: C

SCHEDULE C - BALANCE SHEET
CONCESSIONER:			YEAR ENDING:

			This Year		Last Year
ASSETS			20__		20__
	CURRENT ASSETS
1.	Cash and Cash Equivalents
2.	Marketable Securities
3.	Inventories - Merchandise
4.	Accounts Receivable
5.	Notes Receivable - Related Party
6.	Notes Receivable - Other
7.	Prepaid Expenses
8.	Repair and Maintenance Reserve
9.	Special Account Fund
10.	Other (Identify):
11.	TOTAL CURRENT ASSETS

	FIXED ASSETS
12.	Depreciable Fixed Assets (Schedule D., Column G., Line 5)
13.	Less: Accumulated Depreciation (Schedule D.,Column G., Line 10)	(		) (		)
14.	Net Depreciable Fixed Assets (Schedule D.,Column G., Line 11)
15.	Construction in Progress
16.	Land
17.	TOTAL FIXED ASSETS

	OTHER ASSETS
18.	Other (Identify):
19.	Other (Identify):
20.	TOTAL OTHER ASSETS

21.	TOTAL ASSETS

LIABILITIES
	CURRENT LIABILITIES
22.	Notes Payable - Related Party
23.	Notes Payable - Other
24.	Accounts Payable
25.	Current Maturities on Long - Term Debt
26.	Government Fees Payable
27.	Special Account Payable
28.	Accrued Liabilities
29.	Advance Deposits
30.	Other (Identify):
31.	TOTAL CURRENT LIABILITIES

	LONG-TERM LIABILITIES
32.	Long -Term Debt, Excluding Current Maturities
33.	Other (Identify):
34.	TOTAL LONG-TERM LIABILITIES

35.	TOTAL LIABILITIES

EQUITY
36.	Partner’s or Proprietor’s Capital
37.	Common and Preferred Stock
38.	Additional Paid - In Capital
39.	Less: Treasury Stock	(		) (		)
40.	Retained Earnings
41.	Accumulated Other Comprehensive Income (Loss)
42.	TOTAL EQUITY

43.	TOTAL LIABILITIES AND EQUITY

Sheet 9: insc

SCHEDULE C - INSTRUCTIONS - PRIMARY SCHEDULE
BALANCE SHEET

Lines 1 - 4.		Self-Explanatory.
Line 5.		Enter the amounts receivable from shareholders, officers and related entities. This amount must be fully explained in Schedule F, Notes to the Financial Statements.
Lines 6 - 7.		Self-Explanatory.
Line 8.		Enter the amount shown on Schedule P., Line 5.
Line 9.		Self-Explanatory.
Line 10.		Enter the total amount of other current assets not shown elsewhere.
Line 11.		Add Lines 1 through 10 and enter the amount.
Line 12.		Enter the amount shown on Schedule D., Column G., Line 5.
Line 13.		Enter the amount shown on Schedule D., Column G., Line 10.
Line 14.		Subtract Line 13 from Line 12 and enter the amount. This amount should equal the amount shown on Schedule D., Column G., Line 11.
Lines 15 - 16.		Self-Explanatory.
Line 17.		Add Lines 14 through 16 and enter the amount.
Lines 18 - 19.		Enter the description and amount of other assets not shown elsewhere.
Line 20.		Add Lines 18 and 19 and enter the amount.
Line 21.		Add Lines 11, 17 and 20 and enter the amount.
Line 22.		Enter the amounts payable to shareholders, officers, and related entities. This amount must be fully explained in Schedule F, Notes to the Financial Statements.
Lines 23 - 28.		Self-Explanatory.
Line 29.		Enter amounts such as advance deposits for future services not yet rendered (e.g., river trips and lodging).
Line 30.		Enter the description and amount for other current liabilities not shown elsewhere.
Line 31.		Add Lines 22 through 30 and enter the amount.
Line 32.		Self-Explanatory.
Line 33.		Enter the description and amount for other long-term liabilities not shown elsewhere.
Line 34.		Add Lines 32 and 33 and enter the amount.
Line 35.		Add Lines 31 and 34 and enter the amount.
Line 36.		To be filled out by Sole Proprietorship or Partnerships but NOT Corporations.
Lines 37 - 40.		To be filled out by Corporations but NOT Sole Proprietorship or Partnerships.
Line 41.		Self-Explanatory.
Line 42.		Sole Proprietorship and Partnerships enter the sum of the amounts from Line 36 and 41. Corporations enter the total of Lines 37, 38, 40 and 41 less Line 39.
Line 43.		Add Lines 35 and 42 and enter amount

Sheet 10: DLSI

SCHEDULE D - DEPRECIABLE FIXED ASSETS INCLUDING LEASEHOLD SURRENDER INTEREST
CONCESSIONER:					YEAR ENDING:

		ASSETS IN WHICH LEASEHOLD SURRENDER INTEREST IS CLAIMED	NON LEASEHOLD SURRENDER INTEREST ASSETS
		NPS Approved Capital Improvements	Capital Improvements	Transportation Equipment	Furniture, Fixtures & Equipment	Other	Total
		A	C	D	E	F	G
A.	COST
1.	Depreciable Fixed Assets, Prior Year Balance
2	Adjustment(s) to Prior Year Balance(s)
3.	Additions this Year (Must be itemized on Schedule K)
4.	Disposals this Year (Must be itemized on Schedule K)
5.	Depreciable Fixed Assets, Ending Balance (Carry Column G to Schedule C., Line 12)
B.	ACCUMULATED DEPRECIATION
6.	Accumulated Depreciation, Prior Year Balance
7.	Adjustment(s) to Prior Year Balance(s)
8.	Depreciation this year (Column G to Schedule A., Line 17)
9.	Accumulated Depreciation on assets disposed this year
10.	Accumulated Depreciation, Ending Balance (Carry Column G to Schedule C., Line 13)
11.	Net Depreciable Fixed Assets, End of Year (Carry Column G to Schedule C., Line 14)


	COLUMN B HAS BEEN INTENTIONALLY DELETED FROM THIS SCHEDULE.

Sheet 11: DPI

SCHEDULE D - DEPRECIABLE FIXED ASSETS INCLUDING POSSESSORY INTEREST
CONCESSIONER:					YEAR ENDING:

		ASSETS IN WHICH POSSESSORY INTEREST IS CLAIMED		NON POSSESSORY INTEREST ASSETS
		NPS Approved Concessioner Improvements	NPS Approved Government Improvements	Other Improvements	Transportation Equipment	Furniture, Fixtures, & Equipment	Other	Total
		A	B	C	D	E	F	G
A.	COST
1.	Depreciable Fixed Assets, Prior Year Balance
2	Jeannie Short: Addition of new line Adjustment(s) to Prior Year Balance(s)
3.	Additions this Year (Must be itemized on Schedule K)
4.	Disposals this Year (Must be itemized on Schedule K)
5.	Depreciable Fixed Assets, Ending Balance (Carry Column G to Schedule C., Line 12)
B.	ACCUMULATED DEPRECIATION
6.	Accumulated Depreciation, Prior Year Balance
7.	Adjustment(s) to Prior Year Balance(s)
8.	Depreciation this year (Column G to Schedule A., Line 17)
9.	Accumulated Depreciation on assets disposed this year
10.	Accumulated Depreciation, Ending Balance (Carry Column G to Schedule C., Line 13)
11.	Net Depreciable Fixed Assets, End of Year (Carry Column G to Schedule C., Line 14)

Sheet 12: insd1

SCHEDULE D - INSTRUCTIONS - PRIMARY SCHEDULE

DEPRECIABLE FIXED ASSETS INCLUDING POSSESSORY INTEREST AND DEPRECIABLE FIXED ASSETS INCLUDING LEASEHOLD SURRENDER INTEREST

Below are directions for TWO different Schedule D forms: (1) Depreciable Fixed Assets Including Possessory Interest and (2) Depreciable Fixed Assets Including Leasehold Surrender Interest. Select the ONE correct form and follow the appropriate directions that apply to your authorization.

DEPRECIABLE FIXED ASSETS INCLUDING POSSESSORY INTEREST

Columns A and B are to be used only for assets in which the concessioner claims a Possessory Interest, pursuant to the terms of the concession authorization.

Cost of Concessioner Improvements in which a Possessory Interest is claimed are to be entered in Column A, Line 1. Concessioner improvements are defined as buildings, structures, fixtures, equipment, and other improvements that are affixed to or resting upon the lands assigned in such manner as to be part of the realty. The cost of Government Improvements in which a Possessory Interest is claimed is to be entered under Column B, Line 1. Government Improvements are defined as any building, structures, fixtures, equipment and other improvements which are assigned, by the NPS, within the authorization provisions.

If the concessioner has waived any Possessory Interest in Concessioner and/or Government Improvements, pursuant to the authorization, the concessioner’s costs of any alterations, additions, etc., to such improvements should be entered in Column C. If the concessioner has made any additions which do not qualify as Possessory Interest, per authorization terms, these additions should also be entered in Column C.

DEPRECIABLE FIXED ASSETS INCLUDING LEASEHOLD SURRENDER INTEREST

Column A is to be used only for assets in which the concessioner claims a Leasehold Surrender Interest, pursuant to the terms of the concession authorization.

Capital Improvements are defined as buildings, structures, fixtures, equipment, and other improvements that are affixed to or resting upon the lands assigned in such manner as to be part of the realty.

If the concessioner has waived any Leasehold Surrender Interest in Capital Improvements, pursuant to the authorization, the concessioner’s costs of any alterations, additions, etc., to such improvements should be entered in Column C. If the concessioner has made any additions which do not qualify as Leasehold Surrender Interest, per authorization terms, these additions should also be entered in Column C.

Sheet 13: insd2

SCHEDULE D - INSTRUCTIONS CONTINUED - PRIMARY SCHEDULE
DEPRECIABLE FIXED ASSETS INCLUDING POSSESSORY INTEREST AND DEPRECIABLE FIXED ASSETS INCLUDING LEASEHOLD SURRENDER INTEREST

THE FOLLOWING DIRECTIONS ARE APPLICABLE TO EITHER SCHEDULE D FORM

		Columns D, E and F - These columns relate to assets such as transportation, furniture, fixtures, equipment, and other assets for which the concessioner may not claim a Leasehold Surrender Interest or Possessory Interest.

		Concessioners showing amounts on lines 3 or 4 must complete Schedule K, “Additions to and Disposals of Depreciable Fixed Assets,” giving details of assets disposed of or acquired.

Line 1.		Enter in the appropriate columns the fixed asset balances for the beginning of the year. The amounts entered must agree with the amounts from the Depreciable Fixed Assets, Ending Balance, on the prior year’s report.
Line 2.		Enter in the appropriate columns any adjustments made to Prior Year Balances.
Line 3.		Enter in the appropriate columns additions to fixed assets during the current year.
Line 4.		Enter in the appropriate columns disposals of fixed assets during the current year.
Line 5.		Subtract Line 4 from the sum of Lines 1, 2 and 3 and enter the amount.
Line 6.		Enter in the appropriate columns the accumulated depreciation balances for the beginning of the year. The amounts entered must agree with the amounts from Accumulated Depreciation, Ending Balance on the prior year’s report.
Line 7.		Enter in the appropriate columns any adjustments made to Prior Year Balances
Line 8.		Enter in the appropriate columns the depreciation of fixed assets during the current year.
Line 9.		Enter in the appropriate columns the accumulated depreciation on fixed assets disposed of during the current year.
Line 10.		Subtract Line 9 from the sum of Lines 6, 7 and 8 and enter the amount.
Line 11.		Subtract Line 10 from Line 5 and enter the amount.

Sheet 14: E

SCHEDULE E - STATEMENT OF CASH FLOWS - DIRECT METHOD
CONCESSIONER:			YEAR ENDING:

CASH FLOWS FROM OPERATING ACTIVITIES
1.		Cash received from customers
2.		Cash paid for merchandise
3.		Cash paid for wages and other operating expenses
4.		Cash paid/received for interest
5.		Cash paid for taxes
6.		Cash paid to National Park Service
7.		Other (Identify):
8.		Other (Identify):

9.		Net Cash Flows Provided (Used) by Operating Activities

CASH FLOWS FROM INVESTING ACTIVITIES
10.		Purchase of assets
11.		Proceeds from sale of assets
12.		Proceeds from sale of land
13.		Purchase of land
14.		Other (Identify):
15.		Other (Identify):

16.		Net Cash Flows Provided (Used) by Investing Activities

CASH FLOWS FROM FINANCING ACTIVITIES
17.		Net increase/decrease in intracompany receivable account
18.		Cash received from issuing stock
19.		Cash paid to retire bonds
20.		Cash paid for dividends
21.		Other (Identify):
22.		Other (Identify):

23.		Net Cash Flows Provided (Used) by Financing Activities

24.		NET INCREASE (DECREASE) IN CASH

25.		CASH AT BEGINNING OF YEAR (Schedule C., 2nd Column, Line 1)
26.		CASH AT END OF YEAR (Schedule C., 1st Column., Line 1)

RECONCILIATION OF NET INCOME TO NET CASH PROVIDED BY OPERATIONS
27.		Net income (Loss) (Schedule A., line 32)
	Adjustments to reconcile net income to net cash provided by operating activities
28.		Depreciation expense (Schedule D., Column G., Line 8)
29.		Amortization expense (Schedule A., Line 18)
30.		Gain or loss on sale of assets (Schedule A., Line 24)
31.		Changes in Assets and Liabilities:
32.		Inventories
33.		Accounts receivable
34.		Other assets
35.		Prepaid expenses
36.		Accounts payable
37.		Government fees and contributions payable
38.		Accrued liabilities
39.		Advance deposits
40.		Other liabilities
41.		Other (Identify):
42.		Other (Identify):
43.		Other (Identify):
44.		Net Cash provided by operating activities
45.		Supplemental Disclosures (Please attach details, if applicable.)

Sheet 15: inse

SCHEDULE E - INSTRUCTIONS - PRIMARY SCHEDULE
STATEMENT OF CASH FLOWS - DIRECT METHOD

Line 1.		Enter the amount of cash received from customers.
Line 2.		Enter the amount of cash paid for merchandise.
Line 3.		Enter the amount of cash paid for wages and other operating expenses.
Line 4.		Enter the amount of cash paid/received for interest.
Line 5.		Enter the amount of cash paid for taxes.
Line 6.		Enter the amount of cash paid to the National Park Service.
Lines 7 - 8.		Enter the description and amounts for operating activities not shown elsewhere.
Line 9.		Add Lines 1 through 8.
Line 10.		Enter the amount of cash paid to acquire assets.
Line 11.		Enter the amount of cash received from the sale of assets.
Line 12.		Enter the amount of cash received from the sale of land.
Line 13.		Enter the amount of cash paid to purchase land.
Lines 14 - 15.		Enter the description and amounts for other investing activities not shown elsewhere.
Line 16.		Add Lines 10 through 15.
Line 17.		Enter the amount of the increase or decrease in intracompany receivables.
Line 18.		Enter the amount of cash received from the issuance of stock.
Line 19.		Enter to amount of cash paid to retire outstanding bonds.
Line 20.		Enter the amount of the dividends paid to the shareholders.
Lines 21 - 22.		Enter the description and amounts for other financing activities not shown elsewhere.
Line 23.		Add Lines 17 through 22.
Line 24.		Add Lines 9, 16, and 23.
Line 25.		Enter the amount shown on Schedule C., 2nd Column., Line 1.
Line 26.		Add Lines 24 and 25. The sum should equal the amount shown on Schedule C., 1st Column., Line 1.
Line 27.		Enter the amount shown on Schedule A., Line 32.
Line 28.		Enter the amount shown on Schedule D., Column G., Line 8.
Line 29.		Enter the amount shown on Schedule A., Line 18.
Line 30.		Enter the amount shown on Schedule A., Line 24.
Line 32.		Enter the amount of the increase or decrease in the inventory.
Line 33.		Enter the amount of the increase or decrease in the accounts receivable.
Line 34.		Enter the amount of the increase or decrease in the other assets.
Line 35.		Enter the amount of the increase or decrease in the prepaid expenses.
Line 36.		Enter the amount of the increase or decrease in the accounts payable.
Line 37.		Enter the amount of the increase or decrease in the government fees/contributions payable.
Line 38.		Enter the amount of the increase or decrease in the accrued liabilities.
Line 39.		Enter the amount of the increase or decrease in the advance deposits.
Line 40.		Enter the amount of the increase or decrease in the other liabilities.
Lines 41 - 43.		Enter the description and the amount of the increase or decrease in other adjustments not shown elsewhere.
Line 44.		Sum lines 28 through 43 and add or subtract the difference from Line 27.
Line 45.		Self-Explanatory. Please attach any Supplemental Disclosures.

Sheet 16: f

SCHEDULE F - NOTES TO THE FINANCIAL STATEMENTS
CONCESSIONER:			YEAR ENDING:

Sheet 17: inst f

SCHEDULE F - INSTRUCTIONS - PRIMARY SCHEDULE
NOTES TO THE FINANCIAL STATEMENTS

The Notes to the Financial Statements should include a description of all significant accounting policies followed by the reporting entity. Commonly required disclosures include, but are not limited to, policies relating to:

	a.	Accounting Method
	b.	Depreciation Method(s)
	c.	Amortization of Intangibles
	d.	Inventory Pricing
	e.	Pension, Profit Sharing, and Stock Option Plans
	f.	Computation of Net Income per Share
	g.	Amortization of the Cost in Excess of Net Assets of Business Acquired
	h.	Accounting for Income Taxes
	i	Allocation Method(s)

This section should be followed by such additional notes as are necessary to provide full disclosure of all significant events or conditions reflected in the financial statements, or as otherwise required by the rules of professional accounting or regulatory organizations.

The following are typical items with respect to which all significant facts should be disclosed through such notes:

	a.	Long-Term Debt Agreements
	b.	Leases
	c.	Contingent Liabilities
	d.	Pending Lawsuits
	e.	Pension and Profit Sharing Plans
	f.	Income Taxes
	g.	Changes in Accounting Methods
	h.	Long-Term Contracts
	i	Extraordinary Items of Income or Expenses
	j.	Related Party Transactions, including intracompany charges
	k.	Contractual Commitments including the financial commitments for the concession operation as outlined in the Authorization. The concessioner should identify where these amounts are reported on the Annual Financial Report.
	l.	Identify possible reasons why Gross Receipts for any department on Schedule G declined ten percent (10%) or more from the prior year.
	m.	Contractual Commitments for payment to the concessioner by the United States National Park Service for Possessory Interest or Leasehold Surrender Interest Assets.

Sheet 18: G

SCHEDULE G - DETAIL OF GROSS RECEIPTS
CONCESSIONER:			YEAR ENDING:

					COLUMN IDENTIFICATION
DEPARTMENT		Amount	This Year Departmental Total 20___	Last Year Departmental Total 20___	Column Reference from Schedule H (i.e. B, C etc.)
LODGING
1.	Hotel and Motel
2.	Cabins and Cottages
3.	Hostels
4.	Tent Cabins
5.	LODGING DEPARTMENT TOTALS
FOOD AND BEVERAGE
6.	Restaurant
7.	Cafeteria
8.	Snack Bar and Fast Food
9.	FOOD/BEVERAGE DEPARTMENT TOTALS
10.	Alcoholic Beverages
RETAIL
	SOUVENIRS
11.	Gifts, Curios
12.	Genuine Authorized Native Handicrafts
13.	SOUVENIR DEPARTMENT TOTALS
	GENERAL MERCHANDISE
14.	Grocery
15.	Package Liquor
16.	Camera and Photographic Supplies
17.	Other (Identify):
18	MERCHANDISE DEPARTMENT TOTALS
RECREATION VEHICLE PARKS AND CAMPSITES
19.	Tents
20.	RV Camping (without hook-ups)
21.	RV Camping (with hook-ups)
22.	RV Park
23.	RV DEPARTMENT TOTALS
AUTO SERVICE
24.	Fuel and Oil
25.	Parts, Service and Other
26.	AUTO SERVICE DEPARTMENT TOTALS
MARINA
27.	Slips and Mooring
28.	Houseboat Rental
29.	Boat and Motor Rental
30.	Fuel and Oil
31.	Boat and Motor Sales
32.	Boat Repair
33.	Dry Storage
34.	Other (Identify):
35.	MARINA DEPARTMENT TOTALS
TRANSPORTATION OF VISITORS
36.	Water
37.	Air
38.	Ground
39.	Other (Identify):
40.	TRANSPORTATION DEPARTMENT TOTALS
HORSE AND MULE
41.	Horse and Mule Services
GUIDED TOURS
42.	Float Trips and River Runners
43.	Water
44.	Ground (Vehicle/Tram/Bus)
45.	Ground (Snowmobiles)
46.	Air
47.	Backcountry Horse
48.	Backcountry Hiking
49.	Other (Identify):
50.	GUIDED DEPARTMENT TOTALS
CRUISE SHIPS
51.	Cruise Ships
OTHER (See instruction page before completing this section)
52.	Parking Lot
53.	Vending Machine
54.	Bathhouse/Health Spa Services
55.	Rentals ( Equipment, Video, Bicycles & Other)
56.	Hunting Guides
57.	Instructional Service (mountain climbing school; environmental school etc)
58.	Medical Care
59.	Golf Course and Driving Range
60.	Sports Facilities
61.	Other (Identify):
62.	Other (Identify):
EMPLOYEE CHARGES (see instruction page before completing this item.)
63.	Charges for Employee's meals lodgings and transportation (Schedule B., line 10)
64.	TOTAL GROSS RECEIPTS (Schedule H., Column A., Line 2)

Sheet 19: insg

SCHEDULE G - INSTRUCTIONS - SUPPLEMENTAL SCHEDULE
DETAIL OF GROSS RECEIPTS

		General

		Each concessioner is required to submit an annual financial report which reflects the results of that operation pursuant to the contract authorization. Financial reports should reflect only in-park operations and not include income and expenses of other non-concession operations or business of a concessioner's organization.

		Enter on the appropriate lines the gross receipts from each of the services listed. Enter total by department, as indicated. Amounts entered in the “This Year Departmental Total” column must be forwarded to Schedule H with the appropriate column reference indicated. Total gross receipts amounts reported on Schedules A, B, G, and H must be the same.

		Gross receipts should include all receipts from electronic media sales including internet and catalog sales.

Lines 1 - 4.		Self-Explanatory.
Line 5.		Enter the total of the sum of lines 1 - 4 in the column "This Year Departmental Total"
Lines 6 - 8		Self-Explanatory.
Line 9		Enter the total of the sum of lines 6 - 8 in the column "This Year Departmental Total"
Line 10.		Self-Explanatory, enter amounts in the column "This Year Departmental Total"
Lines 11 - 12.		Self-Explanatory.
Line 13.		Enter the total of the sum of lines 11 - 12 in the column "This Year Departmental Total"
Lines 14 - 17.		Self-Explanatory. For Other (Identify):, enter the description and amount of Gross Receipts for general merchandise not shown elsewhere.
Line 18.		Enter the total of the sum of lines 14 - 17 in the column "This Year Departmental Total"
Line 19.		Self-Explanatory. Concessioner provides land only.
Lines 20 - 21.		This includes RVs, trailers and campers.
Line 22.		This includes long term rental for mobile homes, RVs, trailers, campers etc.
Line 23.		Enter the total of the sum of lines 19 - 22 in the column "This Year Departmental Total"
Lines 24 - 25.		Self-Explanatory.
Line 26.		Enter the total of the sum of lines 24 - 25 in the column "This Year Departmental Total"
Lines 27 - 34.		Services provided to visitors by concession businesses primarily engaged in operating marinas. For Other (Identify):, enter the description and amount of Gross Receipts for marina operations not shown elsewhere.
Line 35.		Enter the total of the sum of lines 27 - 34 in the column "This Year Departmental Total"
Lines 36 - 39		Services provided to visitors by concession businesses engaged in furnishing transportation of visitors. If interpretation is provided it is incidental to the activity. Vehicles include snowcoaches. For Other (Identify):, enter the description and amount of Gross Receipts for transportation of visitor operations not shown elsewhere.
Line 40.		Enter the total of the sum of lines 36 - 39 in the column "This Year Departmental Total"
Line 41.		Horse and mule services housed in the park, tours are guided on pre-determined routes for a specified duration. Examples inlcude: guided horseback/mule rides (interpretation is incidental); horse drawn carriage rides, stabling of horses, lessons and horse rental. Enter amounts in the column "This Year Departmental Total".
Line 42.		Self-Explanatory. Enter amounts in the column "This Year Departmental Total"
Lines 43 - 46.		Services provided to visitors by concession businesses engaged in furnishing guided tours. For Other (Identify):, enter the description and amount of Gross Receipts for guided interpretive tours not shown elsewhere.
Line 47.		Services originate outside the park and may include multi-day rides. There may or may not be an approved route. Horses are cared for outside the park.
Line 48.		Self-Explanatory.
Line 49.		For Other (Identify): enter the description and amount of Gross Receipts for guided tours not shown elsewhere.
Line 50.		Enter the total of the sum of lines 43 - 49 in the column "This Year Departmental Total"
Lines 51.		Self-Explanatory. Enter amounts in the column "This Year Departmental Total"

For each of the "Other" categories listed below (lines 52 - 62) that report an amount that is equal to or greater than 25% of total Gross Receipt amounts, a separate column must be shown on Schedule H, along with appropriate expenses.
Lines 52 - 54.		Self-Explanatory. Enter amounts in the column "This Year Departmental Total"
Line 55.		Self-Explanatory. This includes canoe, tubes, kayaks, rafts, johnboats, bicycles etc. Enter amounts in the column "This Year Departmental Total"
Lines 56 - 59		Self-Explanatory. Enter amounts in the column "This Year Departmental Total"
Line 60.		Self-Explanatory. Include items as tennis courts, skiing, walled ball courts and ice rinks; do not include golf activities.
Lines 61 - 62.		Enter the description and amount of Gross Receipts not shown elsewhere. Enter amounts in the column "This Year Departmental Total"
Line 63.		Self-Explanatory. Enter amounts in the column "This Year Departmental Total". Total Gross Receipt amounts for employee's meals, lodging and tranportation on Schedule G must also be reported on Schedule H, in their own column along with their appropriate expenses.
Line 64.		Total this year and last year departmental columns; enter the amounts on the appropriate lines. Total gross receipt amounts reported on Schedule A., Line 1; Schedule B., Line 3; Schedule G., Line 64 (This year Departmental Totals) and Schedule H., Line 2 must be the same.

Sheet 20: H

SCHEDULE H - DEPARTMENTAL INCOME AND EXPENSES
CONCESSIONER:					YEAR ENDING:
		COLUMN IDENTIFICATION	A	B	C	D	E
1.		DEPARTMENT	Total All Columns
2.		GROSS RECEIPTS (Schedule A., Line 1)
3.		SALES RETURNS AND ALLOWANCES (Schedule A, Line 2) (Schedule B., Line 13)
4.		NET SALES (Schedule A., Line 3)
		COST OF SALES
5.		Inventory, Beginning
6.		Plus - Purchases
7.		Less - Ending Inventory
8.		TOTAL COST OF SALES (Schedule A., Line 4)
9.		GROSS PROFIT (Schedule A., Line 5)
	DIRECT EXPENSES
		DIRECT LABOR
10.		Direct Salaries, Wages, Payroll Taxes, and Benefits
11.		Maintenance Salaries, Payroll Taxes, and Benefits
12.		TOTAL DIRECT LABOR
		OTHER DIRECT
13.		Laundry
14.		Uniforms
15.		China, Silver and Glass
16.		Commissions
17.		Music and Entertainment
18.		Operating Supplies
19.		Equipment Rental
20.		Contract Services
21.		Utilities Expense
22.		Licenses and Fees
23.		Repair and Maintenance for real property Improvements
24.		Repair and Maintenance on Personal Property
25.		Repair and Maintenance Expensed from Maintenance Reserve
26.		Repair and Maintenance Other
27.		Vehicle Expense
28.		Spoilage
29.		Travel and Trip Expense
30.		Equipment Purchased
31.		Hay, Pasture and Feed
32.		Other (Identify):
33.		Other (Identify):
34.		Other (Identify):
35.		TOTAL OTHER DIRECT
36.		TOTAL DIRECT EXPENSES (Schedule A., Line 6)
37.		DEPARTMENTAL INCOME/(LOSS) (Schedule A., Line 7)

Sheet 21: H-1

SCHEDULE H-1 - DEPARTMENTAL INCOME AND EXPENSES (CONTINUATION SHEET)
CONCESSIONER:					YEAR ENDING:
		COLUMN IDENTIFICATION	F	G	H	I	J
1.		DEPARTMENT
2.		GROSS RECEIPTS (Schedule A., Line 1)
3.		SALES RETURNS AND ALLOWANCES (Schedule A., Line 2) (Schedule B., Line 13)
4.		NET SALES (Schedule A., Line 3)
		COST OF SALES
5.		Inventory, Beginning
6.		Plus - Purchases
7.		Less - Ending Inventory
8.		TOTAL COST OF SALES (Schedule A., Line 4)
9.		GROSS PROFIT (Schedule A., Line 5)
	DIRECT EXPENSES
		DIRECT LABOR
10.		Direct Salaries, Wages, Payroll Taxes, and Benefits
11.		Maintenance Salaries, Payroll Taxes, and Benefits
12.		TOTAL DIRECT LABOR
		OTHER DIRECT
13.		Laundry
14.		Uniforms
15.		China, Silver and Glass
16.		Commissions
17.		Music and Entertainment
18.		Operating Supplies
19.		Equipment Rental
20.		Contract Services
21.		Utilities Expense
22.		Licenses and Fees
23.		Repair and Maintenance for real property Improvements
24.		Repair and Maintenance on Personal Property
25.		Repair and Maintenance Expensed from Maintenance Reserve
26.		Repair and Maintenance Other
27.		Vehicle Expense
28.		Spoilage
29.		Travel and Trip Expense
30.		Equipment Purchased
31.		Hay, Pasture and Feed
32.		Other (Identify):
33.		Other (Identify):
34.		Other (Identify):
35.		TOTAL OTHER DIRECT
36.		TOTAL DIRECT EXPENSES (Schedule A., Line 6)
37.		DEPARTMENTAL INCOME/(LOSS) (Schedule A., Line 7)

Sheet 22: insh

SCHEDULE H AND H-1 - INSTRUCTIONS - SUPPLEMENTAL SCHEDULE
DEPARTMENTAL INCOME AND EXPENSES

		General

		The schedule of Departmental Income and Expenses provides for the identification and presentation of financial data in a form that isolates and defines the operations of each Gross Receipt Department and cost center and provides a basis for internal and external comparisons.

		Concessioners providing services at several locations within a park may consolidate the results of the operations by department.

		This schedule provides columns for a breakdown of departmental income and expenses. The departmental breakdown required is described on Schedule G. Maintenance salaries are to be separated out on line 11, either actual departmental expenses or prorated by department sales.

		Segregate Employee Food from Total Food Gross Receipts, Employee Lodging from Total Lodging Gross Receipts and Employee Transportation from Total Transportation Gross Receipts. List Employee's Housing, Meals and Transportation Gross Receipts in their own column, along with their associated direct expenses.

		If additional columns are needed, use Schedule H-1 (Continuation Sheet). Please number the continuation sheets and continue to identify Departmental columns in alphabetical order, e.g., F, G and H etc.

		Column A must reflect the total of all entries on all other columns including those on the continuation sheets.

Line 1.		Enter the name of the department as identified on Schedule G.
Line 1.		Do not combine Department Totals from Schedule G on Schedule H. Individual gross receipt amounts reported in "Other" on Schedule G should also be reported on Schedule H, in their own column if their gross receipt amount is equal to or greater than 25% of total gross receipts. Total gross receipt amounts for employee's meals, lodging and tranportation on Schedule G must also be reported on Schedule H, in their own column irregardless of the dollar amount.
Line 2.		Enter, by department, the total gross receipts realized or accruing to the concession from all sales. Amounts entered should be exclusive of sales, excise, or other taxes collected for any taxing authority. If any taxes are included, please indicate.
Line 3.		Self-Explanatory.
Line 4.		Subtract Line 3 from 2 and enter the amount by department.
Line 5.		Enter, by department, the beginning inventory. The amount entered must agree with amounts on Line 7, ending inventory of the previous year’s report. If the amounts do not agree, attach an explanation.
Line 6.		Enter, by department, the cost of all purchases at gross invoice price less discounts plus transportation, storage and delivery charges.
Line 7.		Enter, by department, the amount of the ending inventory.
Line 8.		Subtract Line 7 from the sum of Lines 5 and 6 and enter the amount by department.
Line 9.		Subtract Line 8 from Line 4 and enter the difference by department
Line 10.		Enter, by department, the amount of direct salary, wage, payroll tax, and benefit expenses. Worker's Compensation Insurance is a benefit and must be recorded with salaries and benefits.
Line 11.		Enter, by department, the amount of maintenance salary, wage, payroll tax, and benefit expenses . Worker's Compensation Insurance is a benefit and must be recorded with salaries and benefits.

Sheet 23: insh1

SCHEDULE H AND H-1 - INSTRUCTIONS - SUPPLEMENTAL SCHEDULE
DEPARTMENTAL INCOME AND EXPENSES

Line 12.		Enter, by department, the sum of Lines 10, and 11.
Lines 13 - 15.		Self-Explanatory.
Line 16.		Enter, by department, the amount paid to authorized agents for business secured (for example, lodging reservations).
Line 17.		Enter, by department, the costs for music and entertainment, including films, musicians, piano rental and professional entertainers.
Line 18.		Enter, by department, the cost of direct operating supplies. This should also include food and supplies for guided trips such as river running, fishing guides, hunting guides etc.
Line 19.		Self-Explanatory.
Line 20.		Enter, by department, the cost of contracted services with outside businesses. Examples include the cost of cleaning dining rooms, washing windows, exterminating and disinfecting, and trash removal.
Line 21.		Enter, by department, the cost of utilities. Examples include coal, oil, gas and other fuels, electricity, water and sewage.
Line 22.		Enter, by department, the cost of all Federal, State and Local licenses, permits and fees. Do not include Government Fees and Special Account Contributions reported on Schedule B.
Line 23.		Enter, by department, costs for repair and maintenance of real property improvements. This figure shall exclude concessioner maintenance employees salaries, wages, payroll taxes and benefit expenses.
Line 24.		Enter, by department, costs for the repair and maintenance of personal property. This figure shall exclude concessioner maintenance employees salaries, wages, payroll taxes and benefit expenses.
Line 25.		Enter, by department, costs expensed from the Repair and Maintenance Reserve. This figure shall exclude concessioner maintenance employees salaries, wages, payroll taxes and benefit expenses. In a rare circumstance when repair and maintenance reserve work is performed by the concessioner rather than a contractor, this line item should include the appropriate salary and benefit expenses.
Line 26.		Enter, by department, costs for other repair and maintenance items. This figure shall exclude concessioner maintenance employees salaries, wages, payroll taxes and benefit expenses.
Line 27.		Enter, by department, the cost of fuel and oil, which includes vehicles, boats, etc.
Line 28.		Self-Explanatory.
Line 29.		Enter, by department, the cost of transporting and lodging customers.
Line 30.		Enter, by department, the cost for equipment purchased (expensed not capitalized).
Line 31.		Self-Explanatory.
Line 32.		Enter the description and amount for direct costs not shown elsewhere.
Line 33.		Enter the description and amount for direct costs not shown elsewhere.
Line 34.		Enter the description and amount for direct costs not shown elsewhere.
Line 35.		Add the Lines 13 through 34 and enter the amount, by department.
Line 36.		Add the Lines 12 and 35 and enter the amount, by department.
Line 37.		Subtract line 36 from line 9 and enter the amount, by department.

Sheet 24: I

SCHEDULE I - GENERAL AND ADMINISTRATIVE EXPENSES
CONCESSIONER:			YEAR ENDING:

1.		Owners, Officers and Partners Salaries, Payroll Taxes and Benefits (Schedule J, Column G, Line 21)
Other (Administrative) Salaries, Payroll Taxes and Benefits:
	2a.	Office/Manager's Office
	2b.	Accounting/Finance
	2c.	Human Resources/Personnel
	2d.	Information System/Data Processing
	2e.	Marketing/Promotion
	2f.	Other (Identify):
2.		Total Other (Administrative) Salaries, Payroll Taxes and Benefits
3.		Employee Recruitment
4.		Over and Short
5.		Credit Card Charges
6.		Bank Charges
7.		Bad Debts
8.		Office Expense
9.		Data Processing
10.		Postage and Freight
11.		Dues and Subscriptions
12.		Travel Expense
13.		Telecommunications Expense
14.		Donations
15.		Complimentary
16.		Management Fees
17.		Corporate Overhead
18.		Legal Fees
19.		Accounting and Audit Fees
20.		Advertising and Promotional Expense
21.		Security Expense
22.		Consulting Agreements
23.		Training Cost
24.		Personnel Expense
25.		Other (Identify):
26.		Other (Identify):
27.		Other (Identify):
28.		Other (Identify):
29.		TOTAL GENERAL AND ADMINISTRATIVE EXPENSES (Schedule A., Line 8)

Sheet 25: insi

SCHEDULE I - INSTRUCTIONS - SUPPLEMENTAL SCHEDULE
GENERAL AND ADMINISTRATIVE EXPENSES

Line 1.		Enter the amount from Schedule J, Column G, Line 21, plus the related payroll taxes and benefits. Worker's Compensation Insurance is a benefit and must be recorded with salaries and benefits.
Line 2.		Enter the amount for Other Salaries, Payroll Taxes and Benefits on the appropriate lines. Worker's Compensation Insurance is a benefit and must be recorded with salaries and benefits. These amounts should not include officers’ salaries and amounts shown on Schedule H, Direct Labor. Add lines 2a. - 2f. and enter the amount.
Line 3.		Enter the amount for job fairs, background checks, screening activities for potential employees, etc.
Lines 4 - 12.		Self-Explanatory.
Line 13.		Enter the amount for telephone and other communication devices.
Lines 14 - 15.		Self-Explanatory.
Line 16.		Enter the fees charged by a management organization for management services. This line should not include related company cost recovery expenses.
Line 17.		Enter the amount charged to the concessioner by a parent company or other division for services provided such as accounting, legal services, human resources, etc. Provide a description and amount on Schedule L for each item included in this amount regardless of dollar value.
Lines 18 -23.		Self-Explanatory.
Line 24.		Enter the cost for drug testing, employee assistance programs etc for current employees.
Line 25.		Enter the description and amount for administrative costs not shown elsewhere.
Line 26.		Enter the description and amount for administrative costs not shown elsewhere.
Line 27.		Enter the description and amount for administrative costs not shown elsewhere.
Line 28.		Enter the description and amount for administrative costs not shown elsewhere.
Line 29.		Add Lines 1 through 28 and enter the amount.

Sheet 26: J

SCHEDULE J - INFORMATION ON CORPORATE OWNERS, OFFICERS AND PARTNERS
CONCESSIONER:						YEAR ENDING:

	A	B	C		D		E	F	G
				% 0f Ownership
	Name	Title	% of Time Devoted to Business	Partnership Interest	Common Stock	Preferred Stock	Total Wages	Total Benefits	Total Amount of Compensation
1.
2.
3.
4.
5.
6.
7.
8
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.	Total Individual Columns E and F.
21.	Total Amount of Owners, Officers and Partners Compensation (Schedule I., Line 1)

Sheet 27: insj

SCHEDULE J - INSTRUCTIONS - SUPPLEMENTAL SCHEDULE
INFORMATION ON CORPORATE OWNERS, OFFICERS AND PARTNERS

		List all Officers and Owners who receive a salary and all owners and officers owning a 10% or more direct or indirect interest whether compensated or not. Worker's Compensation Insurance is a benefit and must be recorded with salaries and benefits.
		If additional space is needed attach additional schedules.
		Sole proprietorships should not complete this form.

Lines 1-19.		Self-Explanatory.
Line 20.		Total Individual Columns E and F.
Line 21.		Total Column G (This amount should equal the sum of the totals for Columns E and F.)

Sheet 28: K

SCHEDULE K - ADDITIONS TO AND DISPOSALS OF DEPRECIABLE FIXED ASSETS
CONCESSIONER:					YEAR ENDING:

Description of Assets	Type*	Date of Acquisition or Disposal	Depreciation Method	Years of Useful Life	Cost	Current Year Depreciation	Accumulated Depreciation for Disposal



































* Use the following letters in "Type" column to describe the asset types for all appropriate additions and disposals

C = Concessioner's contractually required building and improvement program (Concessioner Improvements) with Possessory Interest
G = Concessioner's contractually required building and improvement program (Government Improvements) with Possessory Interest
L = Concessioner's contractually required building and improvement program (Capital Improvements) with Leasehold Surrender Interest
M = Concessioner's contractually required Repair and Maintenance Reserve.

Sheet 29: insk

SCHEDULE K - INSTRUCTIONS - SUPPLEMENTAL SCHEDULE

ADDITIONS TO AND DISPOSALS OF DEPRECIABLE FIXED ASSETS

THE ASSETS LISTED AND THEIR ASSOCIATED AMOUNTS REPORTED ON SCHEDULE K BY THE CONCESSIONER, HAVE NOT BEEN VERIFIED OR ACCEPTED BY THE NATIONAL PARK SERVICE.

The list of additions and disposals should provide a detailed description for each individual asset. Do not combine amounts for several assets. General terms such as Building Improvements and Leasehold Improvements do not provide adequate detail and are not acceptable.

Additions and disposals must be organized into the same categories as shown on Schedule D. Each category must be totaled and these totals must correspond to the amounts entered on Schedule D, Lines 3 and 4.

For each asset acquired or disposed of during the current year, enter the information required in each column. The items entered on the schedule must be marked with the appropriate letter as discussed on the bottom of the schedule, as appropriate.

Sheet 30: L

SCHEDULE L - SUPPORTING SCHEDULE
CONCESSIONER:	YEAR ENDING:

Sheet 31: insL

SCHEDULE L - INSTRUCTIONS - SUPPLEMENTAL SCHEDULE
SUPPORTING SCHEDULE

This schedule should include a comprehensive listing of all the amounts that are grouped together under one heading within the label of "Other (Identify):" that exceed a line total of $10,000 or when instructions request a listing regardless of dollar amount (i.e. Schedule I, line 17). This includes the following Schedules:

Schedule A		Lines 19, 20, 26, 35
Schedule B		Line 19
Schedule C		Lines 10, 18, 19, 30, 33
Schedule E		Lines 7, 8, 14, 15, 21, 22, 42, 43
Schedule G		Lines 17, 34, 39, 49, 61, 62
Schedule H		Lines 32 - 34
Schedule H-1		Lines 32 - 34
Schedule I		Lines 2f, 17, 25 - 28
Schedule P		Lines 13, 17

Sheet 32: M

SCHEDULE M - OPERATIONAL STATISTICS

CONCESSIONER:

YEAR ENDING:

Site:______________________________

High Season From_________ To____________

Total Season From_________ To____________

LODGING

Number of Rooms in Facility

Total Number of Room Nights Available

annual

high season

Total Number of Room Nights Occupied

annual

high season

annual

Occupancy Percentage

annual

high season

annual

Average Daily Room Rate (ADR)

annual

high season

annual

Revenue Per Available Room (RevPAR)

annual

high season

Total Number of Guests

annual

Guests/Occupied Night

Number of Lodging Employees

low season

high season

FOOD AND BEVERAGE

Restaurants

Cafeterias

Snack Bar/Fast Food

Number of Seats

10.

Total Square Feet of Seating Area

11.

Total Covers (i.e. customers)

12.

Average Check per Cover

13.

Total Number of Food & Bev. Employees

low season

high season

GIFTS AND MERCHANDISE

Total Retail Square Feet (including storage)

Avg. Transaction/Sq.Ft.

Total Number of Retail Employees

low season

high season

MARINAS

Occup %

16.

Number of Covered Slips

Avg. No. Occupied

17.

Number of Uncovered Slips

Avg. No. Occupied

18.

Number of Rental Boats and Houseboats

Avg. No. Occupied

19.

Number of Dry Storage Units

Avg. No. Occupied

20.

Avg. Gross Receipts Per Occupied Slip (16 and 17 above)

21.

Avg. Gross Receipts Per Occupied Dry Storage Unit (19 above)

22.

Linear Feet of Wet Moorage (LF)

Gross Receipts / LF

23.

Number of Marina Employees

low season

high season

TRANSPORTATION/TOUR/GUIDE SERVICE

# of Annual Trips

# of Annual Riders

riders/trip

24.