Operating Reporting Requirements UNITED STATES DEPARTMENT OF JUSTICE OFFICE OF THE UNITED STATES TRUSTEE SOUTHERN DISTRICT OF CALIFORNIA In re Debtor(s). ) ) ) ) ) ) ) CHAPTER 11 Case No. OPERATING REPORT NO. FOR THE MONTH ENDING: 1. CASH RECEIPTS AND DISBURSEMENTS A. (GENERAL ACCOUNT*) 1. TOTAL RECEIPTS PER ALL PRIOR GENERAL ACCOUNT REPORTS $ 2. LESS: TOTAL DISBURSEMENTS PER ALL PRIOR GENREAL $ ACCOUNT REPORTS 3. BEGINNING BALANCE $ 4. RECEIPTS DURING CURRENT PERIOD ACCOUNTS RECEIVABLE 226 PRE-FILING $ ACCOUNTS RECEIVABLE 226 POST-FILING $ GENERAL SALES $ OTHER (SPECIFY) $ OTHER ** (SPECIFY) $ TOTAL RECEIPTS THIS PERIOD $ 5. BALANCE $ 6. LESS: TOTAL DISBURSEMENTS DURING CURRENT PERIOD TRANSFERS TO OTHER DIP ACCOUNTS $ DISBURSEMENTS $ TOTAL DISBURSEMENTS THIS PERIOD *** $ 7. ENDING BALANCE: $ 8. GENERAL ACCOUNT NUMBER DEPOSITORY NAME AND LOCATION ALL receipts must be deposited into the general account. ** Include receipts from the sale of any real or personal property out of the ordinary course of business; attach an exhibit specifying what was sold, to whom, terms, and date of Court Order or Report of Sale *** This amount should be the same as the total from page 2. Debtor-in-Possession Monthly Operating Report (Business) - Page 1 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements TOTAL DISBURSEMENTS FROM GENERAL ACCOUNT FOR CURRENT PERIOD DATE CHECK NUMBER PAYEE PURPOSE AMOUNT $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ TOTAL DISBURSEMENTS THIS PERIOD $ Add additional pages as necessary to include all disbursements. Debtor-in-Possession Monthly Operating Report (Business) - Page 2 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements GENERAL ACCOUNT BANK RECONCILLIATION* Balance per bank statement dated: $ Plus deposits in transit (a): Deposit Date Deposit Amount $ $ $ $ Total deposits in transit $ Less outstanding checks(a): Check Number Check Date Check Amount Total outstanding checks Bank statement adjustments** Adjusted bank balance $ It is acceptable to attach lists of deposits in transit and outstanding checks to this form or to replace this form with a similar form. ** Please attach a detailed explanation of any bank statement adjustment. Debtor-in-Possession Monthly Operating Report (Business) - Page 3 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements I. CASH RECEIPTS AND DISBURSEMENTS (Continued) B. (PAYROLL ACCOUNT) 1. TOTAL RECEIPTS PER ALL PAYROLL ACCOUNT REPORTS $ 2. LESS: TOTAL DISBURSEMENTS PER ALL PRIOR PAYROLL ACCOUNT REPORTS $ 3. BEGINNING BALANCE $ 4. RECEIPTS: TRANSFERRED FROM GENERAL ACCOUNT $ 5. BALANCE $ 6. LESS: DISBURSEMENTS DURING CURRENT PERIOD DATE CHECK NO. PAYEE AMOUNT TOTAL DISBURSEMENTS THIS PERIOD $ 7. ENDING BALANCE $ 8. PAYROLL ACOUNT NUMBER DEPOSITORY NAME AND LOCATION Debtor-in-Possession Monthly Operating Report (Business) - Page 4 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements PAYROLL ACCOUNT BANK RECONCILIATION* Balance per bank statement dated: $ Plus deposits in transit (a): Deposit Date Deposit Amount $ $ $ $ Total deposits in transit $ Less outstanding checks(a): Check Number Check Date Check Amount Total outstanding checks Bank statement adjustments** Adjusted bank balance $ It is acceptable to attach lists of deposits in transit and outstanding checks to this form or to replace this form with a similar form. ** Please attach a detailed explanation of any bank statement adjustment. Debtor-in-Possession Monthly Operating Report (Business) - Page 5 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements I. CASH RECEIPTS AND DISBURSEMENTS (Continued) (TAX ACCOUNT) 1. TOTAL RECEIPTS PER ALL PRIOR TAX ACCOUNT REPORTS $ 2. LESS: TOTAL DISBURSEMENTS PER ALL PRIOR TAX $ ACCOUNT REPORTS 3. BEGINNING BALANCE $ 4. RECEIPTS: TRANSFERRED FROM GENERAL ACCOUNT $ 5. BALANCE $ 6. LESS: DISBURSEMETNS DURING CURRENT PERIOD $ DATE CHECK NO. PAYEE AMOUNT TOTAL DISBURSEMENTS THIS PERIOD $ 7. ENDING BALANCE $ 8. TAX ACCOUNT NUMBER DEPOSITORY NAME AND LOCATION D. SUMMARY SCHEDULE OF CASH ENDING BALANCE FOR PERIOD: GENERAL ACCOUNT $ PAYROLL ACCOUNT $ TAX ACCOUNT $ OTHER ACCOUNTS* $ OTHER MONIES* $ PETTY CASH** $ TOTAL CASH AVAILABLE $ Specify the fund and the type of holding (i.e., CD, Savings Account, Investment securities, etc.), and the depository name, location, and account number. ** Attach exhibit itemizing all pretty cash transactions. NOTE: Attach copies of monthly accounts statements from financial intuitions for each account. Debtor-in-Possession Monthly Operating Report (Business) - Page 6 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements TAX ACCOUNT BANK RECONCILIATION* Balance per bank statement dated: $ Plus deposits in transit (a): Deposit Date Deposit Amount $ $ $ $ Total deposits in transit $ Less outstanding checks(a): Check Number Check Date Check Amount Total outstanding checks Bank statement adjustments** Adjusted bank balance $ It is acceptable to attach lists of deposits in transit and outstanding checks to this form or to replace this form with a similar form. ** Please attach a detailed explanation of any bank statement adjustment. Debtor-in-Possession Monthly Operating Report (Business) - Page 7 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements II. STATUS OF PAYMENTS TO SECURED CREDITORS, LESSORS, AND OTHER PARTIES TO EXECUTORY CONTRACTS III. TAX LIABILITIES FOR THE REPORTING PERIOD: GROSS SALES SUBJECT TO SALES TAX $ TOTAL WAGES PAID $ Debtor-in-Possession Monthly Operating Report (Business) - Page 8 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements IV. AGING OF ACCOUNTS PAYABLE AND ACCOUNTS RECEIVABLE V. INSURANCE COVERAGE VI. UNITED SATES TRUSTEE QUATERLY FEES (TOTAL PAYMENTS) Debtor-in-Possession Monthly Operating Report (Business) - Page 9 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements VII. SCHEDULE OF COMPENSATION PAID TO INSIDERS VIII. SCHEDULE OF OTHER AMOUNTS PAID TO INSIDERS Debtor-in-Possession Monthly Operating Report (Business) - Page 10 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements IX. PROFIT AND LOSS STATEMENT (ACCRUAL BASIS ONLY) Cumulative Current Month Post-Petition Sales/Revenue: Gross Sales/Revenue Less: Returns/Discounts () () Net Sales/Revenue Cost of Goods Sold: Beginning Inventory at cost Purchases Less: Ending Inventory at cost () () Cost of Goods Sold (COGS) Gross Profit Other Operating Income (Itemize) Operating Expenses: Payroll 226 Insiders Payroll 226 Other Employees Payroll Taxes Other Taxes (Itemize) Depreciation and Amortization Rent Expense 226 Real Property Lease Expense 226 Personal Property Insurance Real Property Taxes Telephone and Utilities Repairs and Maintenance Travel and Entertainment (Itemize) Miscellaneous Operating Expenses (Itemize) Total Operating Expenses () () Net Gain/(Loss) from Operations Non-Operating Income: Interest Income Net Gain on Sale of Assets (Itemize) Other (Itemize) Total Non-Operating Income () () Non-Operating Expenses: Interest Expense Legal and Professional (Itemize) Other (Itemize) Total Non-Operating Expenses () () NET INCOME/(LOSS) (Attach exhibit listing all itemizations required above) Debtor-in-Possession Monthly Operating Report (Business) - Page 11 of 14 American LegalNet, Inc. www.FormsWorkFlow.com Operating Reporting Requirements X. BALANCE SHEET (ACCRUAL BASIS ONLY) ASSETS Current Month End Current Assets: Unrestricted Cash Restricted Cash Accounts Receivable Inventory Notes Receivable Prepaid Expenses Other (Itemize) Total Current Assets Property, Plant, and Equipment Accumulated Depreciation/Depletion Net Property, Plant, and Equipment Other Assets (Net of Amortization): Due from Insiders Other (Itemize) Total Other Assets TOTAL ASSETS LIABILITIES Post petition Liabilities: Accounts Payable Taxes Payable Notes Payable Professional fees Secured Debt Other (Itemize) Total Post petition Liabilities Prepetition Liabilities: Accounts Payabl