Form 10-356A Concessioner Annual Financial Report (For Concessioners

INSTRUCTIONS FOR COMPLETING THE ANNUAL FINANCIAL REPORT
1 Enter your financial information in the dark grey cells on each of the following worksheets. Cells not highlighted in
dark grey are automatically calculated and should not be changed.
2 Use the tab key or arrow keys to move through the cells in each worksheet.
3 In the "Type of Entity" area on the Concessioner Information worksheet, make the appropriate selection using the
dropdown menu.
4 Manually enter the correct concessioner ID. Concessioner ID's take the form ABCD-###, where ABCD represents the
alphanumeric code for the park and the numbers are a contract number.
5 To move a comment box, place the cursor on the comment box, left click and hold, then drag the comment box to to
another place on the screen.
6 The signature(s) on the Concessioner Info worksheet should be typed rather than written.
7 Do not enter zeroes, NA, dashes or anything else in cells which are not applicable to your operation. Leave these cells
blank.
8 For help, email [email protected]

NPS Form 10-356A (12/2019)
National Park Service

OMB Control No. 1024-0029
Expiration Date XX/XX/XXXX

CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY
For the Period from:

to:

Concessioner ID
Concessioner Name
Park Unit

Contract or Permit Number

Effective Date

Expiration Date

Type of Entity

Schedule A - Detail of Gross Receipts
Schedule B - Income Statement

TABLE OF CONTENTS
Schedule C - Balance Sheet
Schedule M - Operational Statistics

ANNUAL FINANCIAL STATEMENT CERTIFICATION (Either one or both of the certifications below may be completed)
COMPLETE THE CERTICATION BELOW IF YOU ARE THE CONCESSIONER AND COMPLETED THE ANNUAL FINANCIAL REPORT
By typing my name below, I certify that I am authorized to complete and submit this report. This report has been examined by me and to the best of my knowledge
and belief is a true, correct, and complete report.
Name of Person Responsible for Report Information
Title
Date
COMPLETE THE CERTIFICATION IF YOU ARE A CPA WHO HAS EITHER COMPILED, REVIEWED OR AUDITED THE CONCESSIONER'S FINANCIAL STATEMENTS AND
HAVE COMPLETED THE ANNUAL FINANCIAL REPORT.
By typing my name in the box below, I certify that I have been authorized to complete and submit this report on behalf of the concessioner. This report has been
completed and prepared under my supervision using data/information from the company's compiled/reviewed/audited financial statements and/or other financial
records and to the best of my knowledge and belief is a true, correct, and complete report.
Name of Person Responsible for Report Information
Title
Date
CONCESSIONER CONTACT INFORMATION
Mailing Address
City
State
Zip Code
Telephone
Email Address
PRORATION OF REVENUES AND/OR EXPENSES
Are expenses and/or revenues prorated as a portion of the entire operation?
If Revenue or Expenses were Prorated, Select Proration Method:
was/were
Proration Percentage
If you prorated revenues/expenses based on another method, please explain below:

NPS Form 10-356A (Rev. 12/2019)
National Park Service

OMB Control No. 1024-0029
Expiration Date XX/XX/XXX

NOTICES
PRIVACY ACT STATEMENT
Authority: 16 U.S.C. 5966, Commercial Use Authorizations.
Purpose: The purposes of the system are (1) to assist NPS employees in managing the NPS Commercial
Services program allowing commercial uses within a unit of the National Park System to ensure that business
activities are conducted in a manner that complies with Federal laws and regulations; (2) to monitor resources that
are or may be affected by the authorized commercial uses within a unit of the National Park System; (3) to track
applicants and holders of commercial use authorizations who are planning to conduct or are conducting business
within units of the National Park System; and (4) to provide to the public the description and contact information for
businesses that provide services in national parks.
Routine Uses: In addition to those disclosures generally permitted under 5 U.S.C.552a(b) of the Privacy Act,
records or information contained in this system may be disclosed outside DOI as a routine use pursuant to 5 U.S.C.
552a(b)(3) to other Federal, state and local governments, tribal organizations, and members of the general public
upon request for names, addresses and phone numbers of Commercial Use Authorizations (CUA) holders
conducting business within units of the National Park System for the purpose of informing the public of the
availability of the services offered by the CUA holder. In addition, records or information contained in this system
may be disclosed outside DOI based on an authorized routine use when the disclosure is compatible with the
purpose for which the records were compiled as described under the system of records notice for this system.
Disclosure: Voluntary, however, failure to provide the requested information may impede our ability to 1) manage
the National Park Service (NPS) Commercial Services Program allowing commercial uses within a unit of the NPS,
2) monitor resources that are or may be affected by the authorized commercial uses, and 3) provide the public the
description and contact information for businesses that provide services in national parks.

PAPERWORK REDUCTION ACT STATEMENT
We collect this information under the authority of Title IV of the National Parks Omnibus Management Act of 1998
(Pub. L. 105–391). We use this information to determine the franchise fees of the concessioner. Your response is
required to obtain or retain a benefit. We may not collect or sponsor and you are not required to respond to a
collection of information unless it displays a currently valid OMB control number. OMB has approved this collection
of information and assigned Control No. 1024-0029.
ESTIMATED BURDEN STATEMENT
We estimate that it will take you 4 hours to complete this form, including time to review instructions, gather and
maintain data, and complete and review the form. You may send comments on the burden estimate or any aspect
of this form to the Information Collection Clearance Officer, National Park Service, 1201 Oakridge Drive, Fort
Collins, CO 80525. Please do not send your completed form to this address.

SCHEDULE A - DETAIL OF GROSS RECEIPTS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY
Amount

1
2
3
4
5

6
7
8
9
10

LODGING
Hotel and Motel
Cabins and Cottages
Hostels
Tent Cabins
LODGING DEPARTMENT TOTAL

0

FOOD AND BEVERAGE
Restaurant
Cafeteria
Snack Bar and Fast Food
FOOD DEPARTMENT TOTAL
Alcoholic Beverages

0

SOUVENIRS
11 Gifts, Curios
12 Genuine Authorized Native Handicrafts
13 SOUVENIR DEPARTMENT TOTAL

0

14
15
16
17
18

GENERAL MERCHANDISE
Grocery
Package Liquor
Camera and Photographic Supplies
(Other General Merchandise)
MERCHANDISE DEPARTMENT TOTAL

0

19
20
21
22
23

RECREATION VEHICLE PARKS AND CAMPSITES
Tents
RV Camping (without hook-ups)
RV Camping (with hook-ups)
RV Park
RV AND CAMPSITES DEPARTMENT TOTAL

0

AUTO SERVICE
24 Fuel and Oil
25 Parts, Service and Other
26 AUTO SERVICE DEPARTMENT TOTAL

27
28
29
30
31
32
33
34
35
36
37

0

MARINA
Covered Slips
Uncovered Slips and Mooring
Houseboat Rental
Boat and Motor Rental
Fuel and Oil
Boat and Motor Sales
Boat Repair
Dry Storage
(Other Marina)
(Other Marina)
MARINA DEPARTMENT TOTAL

0

Page 4

SCHEDULE A - DETAIL OF GROSS RECEIPTS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY
Amount

38
39
40
41
42
43

TRANSPORTATION OF VISITORS
Water
Air
Ground
(Other Transportation)
(Other Transportation)
TRANSPORTATION OF VISITORS DEPARTMENT TOTAL

0

HORSE AND MULE
44 Horse and Mule Pack Services

45
46
47
48
49
51
52
53
54
55

GUIDED TOURS
Float Trips and River Runners
Water
Ground (Vehicle/Tram/Bus)
Ground (Snowmobiles)
Air
Backcountry Horse Trail Rides
Backcountry Hiking
(Other Guided Tours)
(Other Guided Tours)
GUIDED DEPARTMENT TOTAL

0

CRUISE SHIPS
56 Cruise Ships

57
58
59
60
61
62
63
64
65
66
67

OTHER
Parking Lot
Vending Machine
Bathhouse/Health Spa Services
Rentals (Equipment, Video, Bicycles & Other)
Hunting Guides
Instructional Service (mountain climbing school; environmental school, etc.)
Medical Care
Golf Course and Driving Range
Sports Facilities
(Other Departments)
(Other Departments)

EMPLOYEE CHARGES
68 Charges for Employee's meals, lodgings and transportation
69 TOTAL GROSS RECEIPTS

0

Page 5

SCHEDULE B - INCOME STATEMENT
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY
This Period: YYYY

1
2
3
4
5

REVENUE AND GROSS PROFIT
GROSS RECEIPTS
SALES RETURNS AND ALLOWANCES
NET SALES
COST OF SALES
GROSS PROFIT

0
0
0

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

DIRECT OPERATING EXPENSES
Direct Salaries, Wages, Payroll Taxes, and Benefits
Commissions
Operating Supplies
Equipment Rental
Contract Services
Utilities Expense
Licenses and Fees
Repair and Maintenance Expense
Vehicle Expense
Travel and Trip Expense
Equipment Purchased
Hay, Pasture and Feed
(Other Direct Expenses)
(Other Direct Expenses)
(Other Direct Expenses)
TOTAL DIRECT OPERATING EXPENSES
DEPARTMENTAL INCOME (LOSS)

0
0

23
24
25
26
27
28
29
30
31
32
33
34
35
36

INDIRECT OPERATING EXPENSES
Owners, Officers and Partners Salaries, Payroll Taxes and Benefits
Other (Administrative) Salaries, Payroll Taxes and Benefits
Credit Card Fees
Bank Charges
Office Expense
Dues and Subscriptions
Travel Expense
Telecommunications Expense
Legal Fees
Accounting and Audit Fees
Advertising and Promotional Expense
(Other G&A Expenses)
(Other G&A Expenses)
TOTAL GENERAL AND ADMINISTRATIVE EXPENSES

0

37
38
39
40
41
42

GOVERNMENT FEES
Deductions from Gross Receipts, including Native American Handicrafts
Gross Receipts subject to Government Fees
Percentage of Gross Receipts Fee
Flat Fee
(Other Government Fees)
TOTAL GOVERNMENT FEES AND CONTRIBUTIONS

43 TOTAL INDIRECT OPERATING EXPENSES
44 TOTAL INCOME (LOSS) FROM OPERATIONS BEFORE FIXED EXPENSES

FIXED EXPENSES

Page 6

0

0
0
0

SCHEDULE B - INCOME STATEMENT
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY
This Period: YYYY

45
46
47
48
49
50
51
52
53

Rent
Property Taxes
Business/Liability/Property Insurance
Interest Expense
Depreciation
Amortization
(Other Fixed Expenses)
TOTAL FIXED EXPENSES
INCOME (LOSS) BEFORE INCOME TAXES AND OTHER INCOME (EXPENSES)

0
0

54
55
56
57
58

OTHER EXPENSES (INCOME)
Interest and Dividend Income (Negative)
Loss (Gain) on Sale of Assets
(Additional Other Expenses (Income))
TOTAL OTHER EXPENSES (INCOME)
INCOME (LOSS) BEFORE INCOME TAXES

0
0

59
60
61
62

INCOME TAXES
Federal
State and Local
TOTAL INCOME TAXES
NET INCOME (LOSS)

0
0

Page 7

SCHEDULE C - BALANCE SHEET (For Concessioners with Gross Receipts Between $250,000 and $500,000)
CONCESSIONER: PERIOD ENDING: MM/DD/YYYY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Inventories - Merchandise
Accounts Receivable
Notes Receivable
Prepaid Expenses
(Other Current Assets)
TOTAL CURRENT ASSETS
FIXED ASSETS
Depreciable Fixed Assets
Less: Accumulated Depreciation
Net Depreciable Fixed Assets
TOTAL FIXED ASSETS
Net Intangible Assets
(Other Assets)
TOTAL OTHER ASSETS
TOTAL ASSETS

24
25
26
27

LIABILITIES
CURRENT LIABILITIES
Notes Payable
Accounts Payable
Current Maturities on Long - Term Debt
Government Fees Payable
Accrued Liabilities
Advance Deposits
(Other Current Liabilities)
TOTAL CURRENT LIABILITIES
LONG-TERM LIABILITIES
Long -Term Debt, Excluding Current Maturities
(Other Long-Term Liabilities)
TOTAL LONG-TERM LIABILITIES
TOTAL LIABILITIES

28
29
30
31
32
33
34
35

EQUITY
Partner’s or Proprietor’s Capital
Common and Preferred Stock
(Other Equity)
Additional Paid - In Capital
Less: Treasury Stock
Retained Earnings
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

16
17
18
19
20
21
22
23

This Period: YYYY

0

0
0

0
0

0

0
0

0
0

Page 8

SCHEDULE M1 - OPERATIONAL STATISTICS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY

Site:
Period Covered:

1
2
3
4
5
6
7
8

9
10
11
12
13

LODGING
Number of Rooms in Facility
Total Number of Room Nights Available
Total Number of Room Nights Occupied
Occupancy Percentage
Average Daily Room Rate (ADR)
Revenue Per Available Room (RevPAR)
Total Number of Guests
Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
Number of Seats
Total Square Feet of Seating Area
Total Customers
Average Check per Customer
Number of Food and Beverage Employees

GIFTS AND MERCHANDISE
14 Total Retail Square Feet (including storage)
15 Average Transaction / square foot
16 Total Number of Retail Employees

17
18
19
20
21
22

MARINAS
Covered Slips
Uncovered Slips
Rental Boats and Houseboats
Dry Storage Units
Linear Feet of Wet Moorage
Number of Marina Employees

23
24
25
26
27
28

TRANSPORTATION / TOUR / GUIDE SERVICE
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
Number of Transportation Employees

CAMPGROUNDS
29 Campground Sites
30 Number of Campground Employees
CONCESSION EMPLOYEES
31 Permanent year around employees
32 Filled seasonal positions
33 Estimated total full-time equivalents (One FTE =
2,080 hours)
CONCESSION EMPLOYEE HOUSING
34 Employee Beds

Number Available

Average Occupied

Occupancy Rate
0%
0%
0%
0%

Annual Trips

Annual Riders

Riders per Trip
0
0
0
0
0

Number Available

Average Occupied

Occupancy Rate
0%

Annual

Number Available

Average Occupied

Occupancy Rate
0%

Total
35 Direct Housing Expense

Page 9

Per Occupied Bed
0.00

SCHEDULE M2 - OPERATIONAL STATISTICS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY

Site:
Period Covered:

1
2
3
4
5
6
7
8

9
10
11
12
13

LODGING
Number of Rooms in Facility
Total Number of Room Nights Available
Total Number of Room Nights Occupied
Occupancy Percentage
Average Daily Room Rate (ADR)
Revenue Per Available Room (RevPAR)
Total Number of Guests
Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
Number of Seats
Total Square Feet of Seating Area
Total Customers
Average Check per Customer
Number of Food and Beverage Employees

GIFTS AND MERCHANDISE
14 Total Retail Square Feet (including storage)
15 Average Transaction / square foot
16 Total Number of Retail Employees

17
18
19
20
21
22

MARINAS
Covered Slips
Uncovered Slips
Rental Boats and Houseboats
Dry Storage Units
Linear Feet of Wet Moorage
Number of Marina Employees

23
24
25
26
27
28

TRANSPORTATION / TOUR / GUIDE SERVICE
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
Number of Transportation Employees

CAMPGROUNDS
29 Campground Sites
30 Number of Campground Employees

Number Available

Average Occupied

Occupancy Rate
0%
0%
0%
0%

Annual Trips

Annual Riders

Riders per Trip
0
0
0
0
0

Number Available

Average Occupied

Occupancy Rate
0%

Page 10

SCHEDULE M3 - OPERATIONAL STATISTICS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY

Site:
Period Covered:

1
2
3
4
5
6
7
8

9
10
11
12
13

LODGING
Number of Rooms in Facility
Total Number of Room Nights Available
Total Number of Room Nights Occupied
Occupancy Percentage
Average Daily Room Rate (ADR)
Revenue Per Available Room (RevPAR)
Total Number of Guests
Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
Number of Seats
Total Square Feet of Seating Area
Total Customers
Average Check per Customer
Number of Food and Beverage Employees

GIFTS AND MERCHANDISE
14 Total Retail Square Feet (including storage)
15 Average Transaction / square foot
16 Total Number of Retail Employees

17
18
19
20
21
22

MARINAS
Covered Slips
Uncovered Slips
Rental Boats and Houseboats
Dry Storage Units
Linear Feet of Wet Moorage
Number of Marina Employees

23
24
25
26
27
28

TRANSPORTATION / TOUR / GUIDE SERVICE
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
Number of Transportation Employees

CAMPGROUNDS
29 Campground Sites
30 Number of Campground Employees

Number Available

Average Occupied

Occupancy Rate
0%
0%
0%
0%

Annual Trips

Annual Riders

Riders per Trip
0
0
0
0
0

Number Available

Average Occupied

Occupancy Rate
0%

Page 11

SCHEDULE M4 - OPERATIONAL STATISTICS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY

Site:
Period Covered:

1
2
3
4
5
6
7
8

9
10
11
12
13

LODGING
Number of Rooms in Facility
Total Number of Room Nights Available
Total Number of Room Nights Occupied
Occupancy Percentage
Average Daily Room Rate (ADR)
Revenue Per Available Room (RevPAR)
Total Number of Guests
Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
Number of Seats
Total Square Feet of Seating Area
Total Customers
Average Check per Customer
Number of Food and Beverage Employees

GIFTS AND MERCHANDISE
14 Total Retail Square Feet (including storage)
15 Average Transaction / square foot
16 Total Number of Retail Employees

17
18
19
20
21
22

MARINAS
Covered Slips
Uncovered Slips
Rental Boats and Houseboats
Dry Storage Units
Linear Feet of Wet Moorage
Number of Marina Employees

23
24
25
26
27
28

TRANSPORTATION / TOUR / GUIDE SERVICE
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
Number of Transportation Employees

CAMPGROUNDS
29 Campground Sites
30 Number of Campground Employees

Number Available

Average Occupied

Occupancy Rate
0%
0%
0%
0%

Annual Trips

Annual Riders

Riders per Trip
0
0
0
0
0

Number Available

Average Occupied

Occupancy Rate
0%

Page 12

SCHEDULE M5 - OPERATIONAL STATISTICS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY

Site:
Period Covered:

1
2
3
4
5
6
7
8

9
10
11
12
13

LODGING
Number of Rooms in Facility
Total Number of Room Nights Available
Total Number of Room Nights Occupied
Occupancy Percentage
Average Daily Room Rate (ADR)
Revenue Per Available Room (RevPAR)
Total Number of Guests
Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
Number of Seats
Total Square Feet of Seating Area
Total Customers
Average Check per Customer
Number of Food and Beverage Employees

GIFTS AND MERCHANDISE
14 Total Retail Square Feet (including storage)
15 Average Transaction / square foot
16 Total Number of Retail Employees

17
18
19
20
21
22

MARINAS
Covered Slips
Uncovered Slips
Rental Boats and Houseboats
Dry Storage Units
Linear Feet of Wet Moorage
Number of Marina Employees

23
24
25
26
27
28

TRANSPORTATION / TOUR / GUIDE SERVICE
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
Number of Transportation Employees

CAMPGROUNDS
29 Campground Sites
30 Number of Campground Employees

Number Available

Average Occupied

Occupancy Rate
0%
0%
0%
0%

Annual Trips

Annual Riders

Riders per Trip
0
0
0
0
0

Number Available

Average Occupied

Occupancy Rate
0%

Page 13

SCHEDULE M6 - OPERATIONAL STATISTICS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY

Site:
Period Covered:

1
2
3
4
5
6
7
8

9
10
11
12
13

LODGING
Number of Rooms in Facility
Total Number of Room Nights Available
Total Number of Room Nights Occupied
Occupancy Percentage
Average Daily Room Rate (ADR)
Revenue Per Available Room (RevPAR)
Total Number of Guests
Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
Number of Seats
Total Square Feet of Seating Area
Total Customers
Average Check per Customer
Number of Food and Beverage Employees

GIFTS AND MERCHANDISE
14 Total Retail Square Feet (including storage)
15 Average Transaction / square foot
16 Total Number of Retail Employees

17
18
19
20
21
22

MARINAS
Covered Slips
Uncovered Slips
Rental Boats and Houseboats
Dry Storage Units
Linear Feet of Wet Moorage
Number of Marina Employees

23
24
25
26
27
28

TRANSPORTATION / TOUR / GUIDE SERVICE
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
Number of Transportation Employees

CAMPGROUNDS
29 Campground Sites
30 Number of Campground Employees

Number Available

Average Occupied

Occupancy Rate
0%
0%
0%
0%

Annual Trips

Annual Riders

Riders per Trip
0
0
0
0
0

Number Available

Average Occupied

Occupancy Rate
0%

Page 14

SCHEDULE M7 - OPERATIONAL STATISTICS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY

Site:
Period Covered:

1
2
3
4
5
6
7
8

9
10
11
12
13

LODGING
Number of Rooms in Facility
Total Number of Room Nights Available
Total Number of Room Nights Occupied
Occupancy Percentage
Average Daily Room Rate (ADR)
Revenue Per Available Room (RevPAR)
Total Number of Guests
Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
Number of Seats
Total Square Feet of Seating Area
Total Customers
Average Check per Customer
Number of Food and Beverage Employees

GIFTS AND MERCHANDISE
14 Total Retail Square Feet (including storage)
15 Average Transaction / square foot
16 Total Number of Retail Employees

17
18
19
20
21
22

MARINAS
Covered Slips
Uncovered Slips
Rental Boats and Houseboats
Dry Storage Units
Linear Feet of Wet Moorage
Number of Marina Employees

23
24
25
26
27
28

TRANSPORTATION / TOUR / GUIDE SERVICE
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
(Type of Trip/Tour)
Number of Transportation Employees

CAMPGROUNDS
29 Campground Sites
30 Number of Campground Employees

Number Available

Average Occupied

Occupancy Rate
0%
0%
0%
0%

Annual Trips

Annual Riders

Riders per Trip
0
0
0
0
0

Number Available

Average Occupied

Occupancy Rate
0%

Page 15

Concessioner Info, Type of Entity
Corporation
S Corporation
B Corporation
Limited Liability Company
Partnership
Sole Proprietorship
Other

Concessioner Info, Proration
Yes
No

Concessioner Info, Proration Items
Revenue
Expenses
Revenue and Expenses

Concessioner Info, Proration Methods
prorated based on percentage of sales incurred in the park
prorated based on time spent in the park
prorated based on miles traveled in the park