Unit Sales Revenue Page (Discrete)

A Unit Sales Revenue Page (Discrete) is a Page SubType generated by entering a Unit Sales Dialog, accessed by choosing Edit/Unit Sales... if you have the optional Monthly Extension . One Unit Sales Revenue Page (Discrete) is generated for each Unit Sales Schedule Item in the Grid in that Dialog. Thus there are seven such pages shown in the screen to the right for Executive Lots - Interior for the Pine Lake Homesites analysis (one for each of the seven lines in the schedule grid for this Unit Type). You can edit any of the assumption values shown, and the Unit Sales Revenue generated in the resulting analysis will correspond to the edited values. Additionally, appropriate assumption values of the Unit Sales Revenue may also be varied in Sensitivity and Risk analyses. You may discern a Unit Sales Revenue Page (Discrete) in the Assumption Page List by its Page Abbreviation: Rev-us.

The assumptions in a Unit Sales Revenue Page (Discrete) are:

UNIT PRICE is your entry in the Unit Sales Schedule Grid Unit Price column.

UNITS SOLD is your entry in the Unit Sales Schedule Grid Units column.

UNIT DATE SOLD is your entry in the Unit Sales Schedule Grid Date column.

UNIT STANDARD COST is your entry in the Unit Sales Schedule Grid Std Cost column. Its purpose is to allocate the Costs specified as Unit Sales Costs to the appropriate time period for Income Tax purposes. Unit Sales Costs affect cash flows at the time incurred. However, for tax purposes, they are allocated to the Units Sold, and deducted at the time of the Unit Sale. To accomplish this, the Unit Standard Cost times the number of Units Sold for each Unit Sales Revenue Page (either Discrete OR Absorption) is added together to obtain the Total Standard Cost for the Project. Then each Unit Sales Cost in the Cost Grid is allocated to each Unit Sale based on the ratio of the Unit Sale Standard Cost to the Total Project Standard Cost. You may view the results of this allocation in the Taxable Expense column of the Audit Grid for each of the Unit Sales Cost Pages.

UNIT SALE COST is your entry in the Unit Sales Schedule Grid Comm (standing for Comm ission) column. Limited to 100 or less, it is treated as a percentage of the Unit Price.