October 30, 2016

Adjustments to Income

Financial Statement Preparation

ADJUSTMENTS TO INCOME
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2021 2020 – Page 2 – Adjustments to Income
Additions - Cash Discounts Earned Additions - Interest Income Additions - Dividend Income Additions - Sales Fixed Assets Additions - Other Additions - Documentation Fees Deductions - Cash Discount Deductions - Other Ford Motor Company Programs Total Payroll Ad Standards

Additions - Cash Discounts Earned

Cash discounts earned by payment of vendor invoices within discount period

Additions - Interest Income

Interest income from marketable securities,
receivables and investments

Additions - Dividend Income

Dividends received from investments in stock

Additions - Sales Fixed Assets

Gain/loss resulting from sale of investments in subsidiaries, marketable, securities, property, plants, equipment and other capital assets

Additions - Other

Income from sources not expressly provided for elsewhere on financial statement

Additions - Documentation Fees

Deductions - Cash Discount

Cash discounts allowed to customers for prompt payment of accounts

Deductions - Other

Expenses incurred but not expressly provided elsewhere on financial statement

Ford Motor Company Programs

Money received from Ford Motor Company Bonus Program

Total Payroll

Record gross amount of payroll including accruals from the payroll journals

Ad Standards

Ad Standards is a performance-based Ford program. All vehicles (excluding GT and Mustang Mach-E) will have one point of dealer hold-back re-purposed towards an "Ad Standards" performance-based program. Dealers must comply with the Ad Standards program in order to remain eligible for payment under this voluntary Advertising Standards program. Ad Standards apply to all media forms including, but not limited to, broadcast media, digital advertising, search engine marketing, dealer websites, direct mail/e-mail, social media, SMS marketing, etc. Details of the Ad Standards program are found in EFC08033.

TDS 9450 9400 9300 9250 9200 9150 9100 Total Payroll Total Other Cash Discount Other Sales Fixed Assets Dividend Income Interest Income Cash Discounts Earned 9420 9430 9440 9620 9350 9670-9680 9600 Customer Satisfaction Adjustment Other #1 Other #2 LAND ROVER JAG FAC Total Custome Satisfaction Adjustment