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7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 1/19
Tzctcq`b Ker`lzhr`b Haacperkel
Q{qr`o gcz \keAcct :44;J{6 Oz% Zheb{ Fcq`tm Thf`
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 2/19
\keAcct :44; Jhailzcpeb
\keAcct :44; ocbpn`q6
• Hboke#Gzcernke` Ocbpn`
‑ Ce` -8+ \cziqrhrkce
• R`nn`z Ocbpn`
‑ Rmz`` -1+ \cziqrhrkceq
• Haacperkel Ocbpn`
‑ Gcpz -2+ \cziqrhrkceq
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 3/19
Hboke#Gzcernke` Ocbpn`• E`| O`oj`z Httnkahrkce
• Wk`|#Ocbkg{ O`oj`z‛q T`zqcehnKegczohrkce
• Qklehrpz` Ahzb
• Ac/Ohi`z Ce#Rc Nche• Nche Httnkahrkce
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 4/19
R`nn`z Ocbpn`• Wk`| O`oj`z‛q Qpjqkbkhz{ N`bl`z
‑ Qmhz`q. Qhwkelq. Ncheq. Okqa`nnhe`cpq• Tcqrkel cg Bhkn{ Rzheqharkceq
‑ Qmhz`q. Qhwkelq. Th{o`erq. Okqa`nnhecpq
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 5/19
Haacperkel Ocbpn`• Ker`lzhr`b Tcqrkel cg QJOH Hnncro`er
• Z`tczr L`e`zhrkceq ‑ Qmhz`q. Qhwkelq. Ncheq. Okqa`nnhe`cpq
• Wk`|#Ocbkg{ Tcqr`b Rzheqharkceq
‑ Qmhz`q. Qhwkelq. Th{o`erq. Okqa`nnhecpq
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 6/19
Tzctcq`b Haacperkel Ker`lzhrkce
R`nn`z :-\keAcct :44;+
R`nn`z 1-\keAcct :44;+
\keAcctHaacperkel Tzc
R`nn`z 8
-\keAcct :44;+
Hboke
-\keAcct :44;+
-2+ Haacperkel Ocbpn`-\keAcct :44;+
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 7/19
Hboke Ocbpn` Rc \AHT
\keAcct Haacperkel TzcHboke-\keAcct :44;+
Nche HttnkahrkceNpai{ <
Z`lpnhz NcheQhnhz{ Nche
@o`zl`ea{ NcheCrm`z R{t`q cg Nche
L`e`zhn FcpzehnRzkhn Jhnhea`
Gkeheakhn Qrhr`o`erKeaco` Qrhr`o`erJhnhea` Qm``rAhqm Gnc|q
Crm`z Z`tczrq
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 8/19
R`nn`z Ocbpn` Rc \AHT
\keAcct Haacperkel TzcR`nn`z-\keAcct :44;+
Bhkn{ Rzheqharkce -CRA+Qmhz`qQhwkelq
Okqa`nnhe`cpqNche Th{o`erq
Crm`z CRA Rzheqharkceq
L`e`zhn FcpzehnRzkhn Jhnhea`
Gkeheakhn Qrhr`o`erKeaco` Qrhr`o`erJhnhea` Qm``rAhqm Gnc|q
Crm`z Z`tczrq
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 9/19
\keAcct Haacperkel Tzc
\AHT
Amhzr cg HaacperqFcpzehn @erz{
Ahqm Bkqjpzq`o`erAm`ai Bkqjpzq`o`er
Tpzamhqkel @erz{
L`e`zhn FcpzehnRzkhn Jhnhea`
Gkeheakhn Qrhr`o`erKeaco` Qrhr`o`erJhnhea` Qm``rAhqm Gnc|q
C|e`z‛q @xpkr{
Crm`z Z`tczrq
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 10/19
\keAcct Haacperkel Tzc Ke Harkce
\AHT
Amhzr cg HaacperqFcpzehn @erz{
Ahqm Bkqjpzq`o`erAm`ai Bkqjpzq`o`er
Tpzamhqkel @erz{
L`e`zhn FcpzehnRzkhn Jhnhea`
Gkeheakhn Qrhr`o`erKeaco` Qrhr`o`erJhnhea` Qm``rAhqm Gnc|q
C|e`z‛q @xpkr{
Crm`z Z`tczrq
R`nn`z-\keAcct :44;+
Bhkn{ Rzheqharkce -CRA+Qmhz`qQhwkelq
Okqa`nnhe`cpqNche Th{o`erq
Crm`z CRA Rzheqharkceq
Hboke-\keAcct :44;+Nche Httnkahrkce
Npai{ <
Z`lpnhz Nche
Qhnhz{ Nche@o`zl`ea{ Nche
Crm`z R{t`q cg Nche
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 11/19
Rhzl`r Kotn`o`erhrkce
• Gkw` -0+ Bh{q cg Q{qr`oq Hehn{qkq
‑ Qkopnhrkce cg Bhkn{ rzheqharkceq
• Ce` mpebz`b r|`er{ -8:4+ Bh{q ptce httzcwhncg rm` Tzctcqhn
‑ Hq ncel hq hnn kegczohrkce mhw` j``e tzct`zn{ acczbkehr`b
|krm rm` b`w`nct`z. rmkq `}anpb`q z`wkqkce-q+. z`xp`qr gcz
hbbkrkcehn ocbpn`-q+ heb j`rh r`qrkel
• Gkw` -0+ Bh{q cg J`rh R`qrkel. RzheqharkceQkopnhrkceq heb Z`tczr L`e`zhrkceq
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 12/19
Crm`z Q`zwka`q
• \keAcct :44; Ker`lzhr`b QOQ Kexpkz{
‑ Kexpkz` gcz {cpz kebkwkbphn QCH hr {cpz gkel`zrktq
• \`jqkr` B`w`ncto`er ' Ohker`ehea`
‑ N`r rm` O`oj`zq iec| hjcpr rm` Acct`zhrkw`‛q
Apzz`er `w`erq• Crm`z K%R% Qcnprkceq
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 13/19
Rmhr‛q hnn
heb rmheiq gcz {cpz rko`(
@}kr
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 14/19
\A:44; Ker`lzhr`b QOQ Kexpkz{
@er`z whnkb i`{|czb hebq`eb rc qt`akgka
Ocjkn` Tmce` epoj`zAm`ai kg rm`
Q`eb`z#I`{|czb kqwhnkb. tzca`qq kexpkz{.
Qpaa`qq(
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 15/19
Rcrhn Acqr6 QOQ Kexpkz{
Ctrkce 8
• LQO Tnhe. k%`%6 TMT 8.:44%44#Oc
• Qcgr|hz` Keqrhnnhrkce ce h T`z Q`zw`z Q`hr
TMT 74.444%44
• Ctrkcehn. Ohker`ehea` G``
TMT 8.:04%44#Oc
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 16/19
Ctrkce :
• LQO Tnhe. k%`%6 TMT 8.:44%44#Oc
• Gz`` Qcgr|hz` Keqrhnnhrkce
• Z`xpkz`b. Ohker`ehea` G``
TMT :.:04%44#Oc
• Ecr`6 Qcgr|hz` |knn j` z`ocw`b#pekeqrhnn`b
ptce ahea`nnhrkce cg Ohker`ehea` G``
Rcrhn Acqr6 QOQ Kexpkz{
Crm`z Q`zwka`q
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 17/19
\`jqkr` B`qkle hebOhker`ehea`
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 18/19
\`jqkr` B`qkle hebOhker`ehea`
7/31/2019 Proposed Accounting Flow (WCAP)
http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 19/19
• B`w`ncto`er Acqr. keanpbkel Nclc#Jhee`z
TMT 84.044%44
• Z`xpkz`b. Ohker`ehea` G``
TMT 8.044%44#Oc
Rcrhn Acqr6 \`jqkr`
Crm`z Q`zwka`q
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