Concessioner Annual Financial Report (For Concessioners with Gross Receipts Less Than $500,000)

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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

LODGING
1 Hotel and Motel
2 Cabins and Cottages
3 Hostels
4 Tent Cabins
5 LODGING DEPARTMENT TOTAL

0

FOOD AND BEVERAGE
6 Restaurant
7 Cafeteria
8 Snack Bar and Fast Food
9 FOOD DEPARTMENT TOTAL
10 Alcoholic Beverages

0

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

0

GENERAL MERCHANDISE
14 Grocery
15 Package Liquor
16 Camera and Photographic Supplies
17 (Other General Merchandise)
18 MERCHANDISE DEPARTMENT TOTAL

0

RECREATION VEHICLE PARKS AND CAMPSITES
19 Tents
20 RV Camping (without hook-ups)
21 RV Camping (with hook-ups)
22 RV Park
23 RV AND CAMPSITES DEPARTMENT TOTAL

0

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

0

MARINA
27 Covered Slips
28 Uncovered Slips and Mooring
29 Houseboat Rental
30 Boat and Motor Rental
31 Fuel and Oil
32 Boat and Motor Sales
33 Boat Repair
34 Dry Storage
35 (Other Marina)
36 (Other Marina)
37 MARINA DEPARTMENT TOTAL

0

Page 4

SCHEDULE A - DETAIL OF GROSS RECEIPTS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY
Amount

TRANSPORTATION OF VISITORS
38 Water
39 Air
40 Ground
41 (Other Transportation)
42 (Other Transportation)
43 TRANSPORTATION OF VISITORS DEPARTMENT TOTAL

0

HORSE AND MULE
44 Horse and Mule Pack Services
GUIDED TOURS
45 Float Trips and River Runners
46 Water
47 Ground (Vehicle/Tram/Bus)
48 Ground (Snowmobiles)
49 Air
51 Backcountry Horse Trail Rides
52 Backcountry Hiking
53 (Other Guided Tours)
54 (Other Guided Tours)
55 GUIDED DEPARTMENT TOTAL

0

CRUISE SHIPS
56 Cruise Ships
OTHER
57 Parking Lot
58 Vending Machine
59 Bathhouse/Health Spa Services
60 Rentals (Equipment, Video, Bicycles & Other)
61 Hunting Guides
62 Instructional Service (mountain climbing school; environmental school, etc.)
63 Medical Care
64 Golf Course and Driving Range
65 Sports Facilities
66 (Other Departments)
67 (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

REVENUE AND GROSS PROFIT
1 GROSS RECEIPTS
2 SALES RETURNS AND ALLOWANCES
3 NET SALES
4 COST OF SALES
5 GROSS PROFIT

0
0
0

DIRECT OPERATING EXPENSES
6 Direct Salaries, Wages, Payroll Taxes, and Benefits
7 Commissions
8 Operating Supplies
9 Equipment Rental
10 Contract Services
11 Utilities Expense
12 Licenses and Fees
13 Repair and Maintenance Expense
14 Vehicle Expense
15 Travel and Trip Expense
16 Equipment Purchased
17 Hay, Pasture and Feed
18 (Other Direct Expenses)
19 (Other Direct Expenses)
20 (Other Direct Expenses)
21 TOTAL DIRECT OPERATING EXPENSES
22 DEPARTMENTAL INCOME (LOSS)

0
0

INDIRECT OPERATING EXPENSES
23 Owners, Officers and Partners Salaries, Payroll Taxes and Benefits
24 Other (Administrative) Salaries, Payroll Taxes and Benefits
25 Credit Card Fees
26 Bank Charges
27 Office Expense
28 Dues and Subscriptions
29 Travel Expense
30 Telecommunications Expense
31 Legal Fees
32 Accounting and Audit Fees
33 Advertising and Promotional Expense
34 (Other G&A Expenses)
35 (Other G&A Expenses)
36 TOTAL GENERAL AND ADMINISTRATIVE EXPENSES

0

GOVERNMENT FEES
37 Deductions from Gross Receipts, including Native American Handicrafts
38 Gross Receipts subject to Government Fees
39 Percentage of Gross Receipts Fee
40 Flat Fee
41 (Other Government Fees)
42 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 Rent
46 Property Taxes
47 Business/Liability/Property Insurance
48 Interest Expense
49 Depreciation
50 Amortization
51 (Other Fixed Expenses)
52 TOTAL FIXED EXPENSES
53 INCOME (LOSS) BEFORE INCOME TAXES AND OTHER INCOME (EXPENSES)

0
0

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

0
0

INCOME TAXES
59 Federal
60 State and Local
61 TOTAL INCOME TAXES
62 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
ASSETS
CURRENT ASSETS
1 Cash and Cash Equivalents
2 Inventories - Merchandise
3 Accounts Receivable
4 Notes Receivable
5 Prepaid Expenses
6 (Other Current Assets)
7 TOTAL CURRENT ASSETS
FIXED ASSETS
8 Depreciable Fixed Assets
9 Less: Accumulated Depreciation
10 Net Depreciable Fixed Assets
11 TOTAL FIXED ASSETS
12 Net Intangible Assets
13 (Other Assets)
14 TOTAL OTHER ASSETS
15 TOTAL ASSETS

This Period: YYYY

0

0
0

0
0

LIABILITIES
CURRENT LIABILITIES
16 Notes Payable
17 Accounts Payable
18 Current Maturities on Long - Term Debt
19 Government Fees Payable
20 Accrued Liabilities
21 Advance Deposits
22 (Other Current Liabilities)
23 TOTAL CURRENT LIABILITIES
LONG-TERM LIABILITIES
24 Long -Term Debt, Excluding Current Maturities
25 (Other Long-Term Liabilities)
26 TOTAL LONG-TERM LIABILITIES
27 TOTAL LIABILITIES

0

0
0

EQUITY
28 Partner’s or Proprietor’s Capital
29 Common and Preferred Stock
30 (Other Equity)
31 Additional Paid - In Capital
32 Less: Treasury Stock
33 Retained Earnings
34 TOTAL EQUITY
35 TOTAL LIABILITIES AND EQUITY

0
0

Page 8

SCHEDULE M1 - OPERATIONAL STATISTICS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY

Site:
Period Covered:
LODGING
1 Number of Rooms in Facility
2 Total Number of Room Nights Available
3 Total Number of Room Nights Occupied
4 Occupancy Percentage
5 Average Daily Room Rate (ADR)
6 Revenue Per Available Room (RevPAR)
7 Total Number of Guests
8 Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
9 Number of Seats
10 Total Square Feet of Seating Area
11 Total Customers
12 Average Check per Customer
13 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
MARINAS
17 Covered Slips
18 Uncovered Slips
19 Rental Boats and Houseboats
20 Dry Storage Units
21 Linear Feet of Wet Moorage
22 Number of Marina Employees
TRANSPORTATION / TOUR / GUIDE SERVICE
23 (Type of Trip/Tour)
24 (Type of Trip/Tour)
25 (Type of Trip/Tour)
26 (Type of Trip/Tour)
27 (Type of Trip/Tour)
28 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

Total

Per Occupied Bed
0.00

Occupancy Rate
0%

35 Direct Housing Expense

Page 9

SCHEDULE M2 - OPERATIONAL STATISTICS
CONCESSIONER: -

PERIOD ENDING: MM/DD/YYYY

Site:
Period Covered:
LODGING
1 Number of Rooms in Facility
2 Total Number of Room Nights Available
3 Total Number of Room Nights Occupied
4 Occupancy Percentage
5 Average Daily Room Rate (ADR)
6 Revenue Per Available Room (RevPAR)
7 Total Number of Guests
8 Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
9 Number of Seats
10 Total Square Feet of Seating Area
11 Total Customers
12 Average Check per Customer
13 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
MARINAS
17 Covered Slips
18 Uncovered Slips
19 Rental Boats and Houseboats
20 Dry Storage Units
21 Linear Feet of Wet Moorage
22 Number of Marina Employees
TRANSPORTATION / TOUR / GUIDE SERVICE
23 (Type of Trip/Tour)
24 (Type of Trip/Tour)
25 (Type of Trip/Tour)
26 (Type of Trip/Tour)
27 (Type of Trip/Tour)
28 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:
LODGING
1 Number of Rooms in Facility
2 Total Number of Room Nights Available
3 Total Number of Room Nights Occupied
4 Occupancy Percentage
5 Average Daily Room Rate (ADR)
6 Revenue Per Available Room (RevPAR)
7 Total Number of Guests
8 Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
9 Number of Seats
10 Total Square Feet of Seating Area
11 Total Customers
12 Average Check per Customer
13 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
MARINAS
17 Covered Slips
18 Uncovered Slips
19 Rental Boats and Houseboats
20 Dry Storage Units
21 Linear Feet of Wet Moorage
22 Number of Marina Employees
TRANSPORTATION / TOUR / GUIDE SERVICE
23 (Type of Trip/Tour)
24 (Type of Trip/Tour)
25 (Type of Trip/Tour)
26 (Type of Trip/Tour)
27 (Type of Trip/Tour)
28 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:
LODGING
1 Number of Rooms in Facility
2 Total Number of Room Nights Available
3 Total Number of Room Nights Occupied
4 Occupancy Percentage
5 Average Daily Room Rate (ADR)
6 Revenue Per Available Room (RevPAR)
7 Total Number of Guests
8 Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
9 Number of Seats
10 Total Square Feet of Seating Area
11 Total Customers
12 Average Check per Customer
13 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
MARINAS
17 Covered Slips
18 Uncovered Slips
19 Rental Boats and Houseboats
20 Dry Storage Units
21 Linear Feet of Wet Moorage
22 Number of Marina Employees
TRANSPORTATION / TOUR / GUIDE SERVICE
23 (Type of Trip/Tour)
24 (Type of Trip/Tour)
25 (Type of Trip/Tour)
26 (Type of Trip/Tour)
27 (Type of Trip/Tour)
28 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:
LODGING
1 Number of Rooms in Facility
2 Total Number of Room Nights Available
3 Total Number of Room Nights Occupied
4 Occupancy Percentage
5 Average Daily Room Rate (ADR)
6 Revenue Per Available Room (RevPAR)
7 Total Number of Guests
8 Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
9 Number of Seats
10 Total Square Feet of Seating Area
11 Total Customers
12 Average Check per Customer
13 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
MARINAS
17 Covered Slips
18 Uncovered Slips
19 Rental Boats and Houseboats
20 Dry Storage Units
21 Linear Feet of Wet Moorage
22 Number of Marina Employees
TRANSPORTATION / TOUR / GUIDE SERVICE
23 (Type of Trip/Tour)
24 (Type of Trip/Tour)
25 (Type of Trip/Tour)
26 (Type of Trip/Tour)
27 (Type of Trip/Tour)
28 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:
LODGING
1 Number of Rooms in Facility
2 Total Number of Room Nights Available
3 Total Number of Room Nights Occupied
4 Occupancy Percentage
5 Average Daily Room Rate (ADR)
6 Revenue Per Available Room (RevPAR)
7 Total Number of Guests
8 Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
9 Number of Seats
10 Total Square Feet of Seating Area
11 Total Customers
12 Average Check per Customer
13 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
MARINAS
17 Covered Slips
18 Uncovered Slips
19 Rental Boats and Houseboats
20 Dry Storage Units
21 Linear Feet of Wet Moorage
22 Number of Marina Employees
TRANSPORTATION / TOUR / GUIDE SERVICE
23 (Type of Trip/Tour)
24 (Type of Trip/Tour)
25 (Type of Trip/Tour)
26 (Type of Trip/Tour)
27 (Type of Trip/Tour)
28 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:
LODGING
1 Number of Rooms in Facility
2 Total Number of Room Nights Available
3 Total Number of Room Nights Occupied
4 Occupancy Percentage
5 Average Daily Room Rate (ADR)
6 Revenue Per Available Room (RevPAR)
7 Total Number of Guests
8 Number of Lodging Employees

0%
0

FOOD AND BEVERAGE
9 Number of Seats
10 Total Square Feet of Seating Area
11 Total Customers
12 Average Check per Customer
13 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
MARINAS
17 Covered Slips
18 Uncovered Slips
19 Rental Boats and Houseboats
20 Dry Storage Units
21 Linear Feet of Wet Moorage
22 Number of Marina Employees
TRANSPORTATION / TOUR / GUIDE SERVICE
23 (Type of Trip/Tour)
24 (Type of Trip/Tour)
25 (Type of Trip/Tour)
26 (Type of Trip/Tour)
27 (Type of Trip/Tour)
28 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