{
  "financialData": {
    "incomeDetails": [
      {
        "income": "Net Sales",
        "estimated": 60000.00,
        "actual": 54000.00
      },
      {
        "income": "Interest Income",
        "estimated": 3000.00,
        "actual": 3000.00
      },
      {
        "income": "Asset Sales (Gain/Loss)",
        "estimated": 300.00,
        "actual": 450.00
      }
    ],
    "personnelExpenses": [
      {
        "expense": "Wages",
        "estimated": 9500.00,
        "actual": 9600.00
      },
      {
        "expense": "Employee Benefits",
        "estimated": 4000.00,
        "actual": 0.00
      },
      {
        "expense": "Commission",
        "estimated": 5000.00,
        "actual": 4500.00
      }
    ],
    "operatingExpenses": [
      {
        "expense": "Dues and Subscriptions",
        "category": "General and Administrative",
        "estimated": 500.00,
        "actual": 525.00
      },
      {
        "expense": "Legal and Auditing",
        "category": "General and Administrative",
        "estimated": 1000.00,
        "actual": 800.00
      },
      {
        "expense": "Office Supplies",
        "category": "General and Administrative",
        "estimated": 800.00,
        "actual": 750.00
      },
      {
        "expense": "Postage",
        "category": "General and Administrative",
        "estimated": 400.00,
        "actual": 350.00
      },
      {
        "expense": "Telephone",
        "category": "General and Administrative",
        "estimated": 250.00,
        "actual": 280.00
      },
      {
        "expense": "Advertising",
        "category": "Marketing and Advertising",
        "estimated": 3000.00,
        "actual": 2500.00
      },
      {
        "expense": "Sales Expenses",
        "category": "Marketing and Advertising",
        "estimated": 350.00,
        "actual": 400.00
      },
      {
        "expense": "Bad Debts",
        "category": "Financial Expenses",
        "estimated": 2000.00,
        "actual": 2000.00
      },
      {
        "expense": "Cash Discounts",
        "category": "Financial Expenses",
        "estimated": 1500.00,
        "actual": 2175.00
      },
      {
        "expense": "Insurance",
        "category": "Financial Expenses",
        "estimated": 1300.00,
        "actual": 1275.00
      },
      {
        "expense": "Interest",
        "category": "Financial Expenses",
        "estimated": 2000.00,
        "actual": 2200.00
      },
      {
        "expense": "Taxes",
        "category": "Financial Expenses",
        "estimated": 3000.00,
        "actual": 3200.00
      },
      {
        "expense": "Delivery Costs",
        "category": "Logistics and Distribution",
        "estimated": 2000.00,
        "actual": 1500.00
      },
      {
        "expense": "Shipping and Storage",
        "category": "Logistics and Distribution",
        "estimated": 900.00,
        "actual": 840.00
      },
      {
        "expense": "Maintenance and Repairs",
        "category": "Facility and Equipment",
        "estimated": 4500.00,
        "actual": 4600.00
      },
      {
        "expense": "Rent or Mortgage",
        "category": "Facility and Equipment",
        "estimated": 4100.00,
        "actual": 4500.00
      },
      {
        "expense": "Utilities",
        "category": "Facility and Equipment",
        "estimated": 1400.00,
        "actual": 1385.00
      },
      {
        "expense": "Depreciation",
        "category": "Others",
        "estimated": 1000.00,
        "actual": 1000.00
      },
      {
        "expense": "Supplies",
        "category": "Others",
        "estimated": 5000.00,
        "actual": 4500.00
      },
      {
        "expense": "Other",
        "category": "Others",
        "estimated": 1000.00,
        "actual": 750.00
      }
    ]
  }
}