Net Burden

Computations

Additional Calculations

Fixed Net Loss Minus Net Additions and Deductions to Income (Add Net Additions & Deductions if Deductions exceed Additions) = Net Burden.

Example:

	Year-to-Date
Total Fixed Overhead Expense – YTD	$825,000
Less: Total Fixed Gross Profit – YTD	$503,000
Equals Fixed Net Loss	$322,000
Minus: Net additions and Deductions to Income:	$11,200
Net Burden	$310,800