5.15.1  Financial Analysis Handbook

• 5.15.1.1   Expectations
• 5.15.1.2   Analyzing Financial Information
• 5.15.1.3   Verifying Financial Information
• 5.15.1.4   Shared Expenses
• 5.15.1.5   Internal Sources
• 5.15.1.6   External Sources
• 5.15.1.7   Allowable Expense Overview
• 5.15.1.8   National Standards
• 5.15.1.9   Local Standards
• 5.15.1.10   Other Expenses
• 5.15.1.11   Determining Individual Income
• 5.15.1.12   Business Entities
• 5.15.1.13   Business Expenses
• 5.15.1.14   Determining Business Income
• 5.15.1.15   Assets
• 5.15.1.16   Determining Equity in Assets
• 5.15.1.17   Jointly Held Assets
• 5.15.1.18   Income-Producing Assets
• 5.15.1.19   Assets Held By Others as Transferees, Nominees or Alter Egos
• 5.15.1.20   Cash
• 5.15.1.21   Securities
• 5.15.1.22   Life Insurance
• 5.15.1.23   Retirement or Profit Sharing Plans
• 5.15.1.24   Furniture, Fixtures, and Personal Effects
• 5.15.1.25   Motor Vehicles, Aircraft and Vessels
• 5.15.1.26   Real Estate
• 5.15.1.27   Mortgage and Real Estate Loans
• 5.15.1.28   Accounts and Notes Receivable
• 5.15.1.29   Inventory
• 5.15.1.30   Machinery and Equipment
• 5.15.1.31   Tax-Exempt Securities
• 5.15.1.32   Loans to Shareholders
• 5.15.1.33   Intangible Assets
• 5.15.1.34   Cash Flow Analysis
• 5.15.1.35   Making the Collection Decision
• 5.15.1.36   Business Entity and Collection
• Exhibit 5.15.1-1   Questions and Answers to Assist in Financial Analysis (Reference: 5.15.1.3)
• Exhibit 5.15.1-2   Financial Analysis: On-Line Access to the Allowable Expense Tables (Reference 5.15.1)