Kater Inc.Transparent Financial Reporting Analysis ManualSEC / Legal EntitySEC / Legal Entity / GAAPBusinessUnitsAccountableEnterpriseProductProfitabilityFocusContentsChapter 1 Introduction ............................................................................................1. Kater Methodologies .........................................................................................2. Aggregation Methodologies...............................................................................3. Rate/Volume Concept .......................................................................................4. Commentary .....................................................................................................5. Roles & Responsibilities.................................................................................... Chapter 2 Form M Summary .................................................................................... Chapter 3 Foreign Currency Reconciliation ..........................................................Chapter 4 Sales Reconciliation ...............................................................................1. Overview2. Price Realization ............................................................................................... a. Foreign Currencyb. Published Price ...................................................................................... c. Sales Discount ....................................................................................... d. Warrantye. Transfer Yield ......................................................................................... f.Physical Sales Volume...........................................................................3. Base Period Variable Margin Percentage .........................................................4. Volume Impact on Margin ..............................................................
