Chapter 6 - template

8/13/2019 Chapter 6 - template

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6. EXHIBITS

The exhibits in this section illustrate most of the standard types. The section starts with theTable of Exhibits, followed by in-text tables. Then statistical exhibits and graphics areexplained with accompanying examples.

TABLE OF EXHIBITS

When a report contains more than three exhibits, a table of exhibits should be included and itshould follow the table of contents. The table of exhibits should be set up as shown on thefollowing page. If the document is a presentation with graphics as an integral part of the

presentation, the table of exhibits is omitted.

(Hint If the !icrosoft Word caption feature is used when you are inserting the title of the

exhibits, you can create the table of exhibits automatically by using the Insert pull down menu"Insert#Tables and Indexes$.%


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Exhibit 6-1: Sample Table of Exhibits

TABLE OF EXHIBITS

Exhibit Pae

&-' ources of Infrastructure )inancing, '**+-*................................................................&-+&- ources of Infrastructure )inancing, '**-*&................................................................&-&-& )inancial /ssumptions..................................................................................................&-'0&-+ 1ro )orma 2hanges in Income tatement....................................................................&-'&- 1ro )orma 2hanges in )und 3alances..........................................................................&-&- 1ro )orma 2hanges in 3alance heet...........................................................................&-&&-4 1ro )orma 5ebt er6ice chedule................................................................................&-+&-0 Effects of 2hanges in 2onstruction 2osts....................................................................&-

Barents Group LLC December 1998R:\CM\MANUAL\CHAP6D!C

"


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Pae La!o"t

In both 6ertical and hori7ontal reports, the title 8T/39E :) E;HI3IT8 is centered .+ mm(' inch% from the top of the page, on line and is in boldface. 2olumn headings for exhibit andpage numbers are typed at the left and right margins, respecti6ely. The longest page and exhibit

numbers are centered under their respecti6e headings.


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Exhibit 6-$: Sample Text Tables

The proposed income tax rate structure for :ption '3 is shown below

Tax B%a&'ets b! T!pe of File%

Tax (ate Si)le *oi)t Hea+ of Ho"sehol+

4.? @-A@,@@@ @-A&@,@@@ @-A +,@@@ '.@ A@,@@@- &,@@@ A&@,@@@- @,@@@ A+,@@@- +@,@@@ .@ &,@@@- @,@@@ @,@@@- 4,@@@ +@,@@@- ,@@@ .@ o6er A@,@@@ o6er A4,@@@ o6er A,@@@

ource tate of ;anadu, :ffice of )inancial !anagement and Economic /nalysis.

Table '

Impa&t of Patie)t P%ote&tio) A&t o) P%i,ate Emplo!e% osts i) Xa)a+" b! I)+"st%!

/ppe% Bo")+ Estimates 1002134 H#O 54 PPOPOS ost I)&%eases7

I)+"st%!"%%e)t La8

Emplo!e% ostI)&%ease i)

H#O osts

I)&%ease i)PPOPOS

ostsTotal

I)&%ease

TotalPe%&e)tae

I)&%ease

Amillions/griculture, !ining, B2onstruction A '*. A +.@ A +.4 A 0.4 +.@?!anufacturing and 1ublic >tilities ',+.4 &.@ +. . &.+Wholesale B Cetail

Trade ',+++.+

+.

'.0 +'.& .*)inance, Insurance and

Ceal Estate &++. .4 &.0 '@. &.'er6ices ',[email protected] &.0 .0 +*. &.+

Total 9505.1 901. 95.3 9166.3 ;.;4


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TABLES I< TEXT

Two ways to handle a table with a page of text are shown on the opposite page. /ll tables in textare single spaced, except for totals. 5rop only lines from the preceding text to the beginning of

the table or its titleF drop only lines from the table to a footnoteF and drop only lines to thecontinuation of the text.

2olumn headings and column entries are treated as described on page -*. The samecapitali7ation rules apply to text tables.

/se of Titles

The first table shows the preferred approach.


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Exhibit 6-;: Sample of Statisti&al Exhibit

Exhibit -&

X=> a)+ ompa)!ha)e i) Total /.S. Spe)+i) f%om

(e+"&tio) i) Fe+e%al #e+i&a%e a)+ #e+i&ai+ Pa!me)ts1006-$$

P%o?e&te+ Spe)+i) o) Health Se%,i&es

ha)e i) Total /.S. Spe)+i)

ateo%! 1006 100 1003 1000 $ $1 $$ Total

(Abillions%

Total Expenditures -A.@ -A''.& -A'0. -A+.0 -A&.@ -A&0.0 -A+.* -A'4.@

Hospital 2are' -. -.& -0.' -'@.0 -'&.0 -'. -'*.& -4.

!edicare -+.' -0.& -''.0 -'.' -'0. -'.& -+.@ -'@&.' !edicaid -.& -+. -0.+ -'.& -'. -'.& -.+ *'.* :ther &.* 4. '. '. '.& .' &'.' ''0.0

1hysiciansG

er6ices -'.' -. -&.4 -. -.4 -0. -*. -&.0

!edicare -'. -&. -.& -4. -'@.@ -'.& -'+. -+. !edicaid -@.+ [email protected] -'.0 -.4 -&.* -.' -. -'.' :ther @. '.0 &.+ .@ 4.' *. ''.+ &0.


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Exhibit 6-@: Statisti&al Exhibits 8ith ol"m)


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ol"m) Hea+i)s a)+ ol"m) E)t%ies

The top line of the column headings is typed on the fourth line below the last line of the exhibitheading, that is, the date line or the head note. The last lines of the column headings are alignedhori7ontally. )or two-line headings with ' 'ine of text, place the heading on the second line. /ll

column headings should be in boldface. :ften the column heading area is shaded'(ormat)Bor*ers an* +,a*-n.)se/ect +,a*-n. tab)se/ect "0)o23. hading depends on 6isualpreferences, as do boxes around data, as shown in Exhibit -.

apitaliatio). Each word in a column heading begins with a capital letter. E6ery line in thecolumn heading is centered o6er the longest column entry. If the column heading is not framed ina box, underscore the bottom line of the column to the width of the longest line of the heading orof the entries. If there are a number of short headings, use a continuous line as in Exhibit -+.

St"b e)t%ies. The stub is the left-hand column of an exhibitF e6ery word of its marginal entries isinitial capped except for prepositions, conunctions and articles. 3arents does not fully capitali7e

(cap% marginal stub entries or column headings because fully capped words are more difficult toread. :nly the first word and proper nouns in the second- and third-le6el entries are initialcapped.


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Exhibit 6-5: e)te% Hea+s i) Exhibit

Exhibit -

B"si)ess ompa%iso) #o+el of

Effe&ti,e Tax (ates fo% All State a)+ Lo&al Taxes

All State a)+ Lo&al Taxes

State F"%)it"%e P%i)ti) Pet%o h Plasti&s P%#etal #etStmp #et#a&h

;anadu 4.*? .'+? 0.@? 0.'? 0.+@? *.'? .'?1aradise 4.&0 .++ *.4 0.@4 '&.@+ *.+ .&*


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e)te% hea+i)s are sometimes used within an exhibit if the parts differ too greatly to beexplained bystub entries, as shown in Exhibit -. If column heads are the same for each centerhead section, type the 8/8 center head on the second line below the column heads, initial cap andboldface it, and center it hori7ontally o6er the exhibit. 2enter head 838 is also initial capped, with' blan= line abo6e it and ' blan= line below it. If, howe6er, column heads change from centerhead section to center head section, fully cap each center head and type it abo6e the column head./ll center heads are in boldface along with the letters they carry and the row is shaded.

(Hint '(ormat)Bor*ers an* +,a*-n.)se/ect +,a*-n. tab)se/ect "0)o23. hading depends on6isual preferences.%

If an exhibit contains groups of columns (that is multi-column headings that tie together similargroups of indi6idual columns%, allow some extra space between the groups, as in Exhibit -+. 3esure to add symbols such as percent or dollar signs at the beginning of each grouping.

Spe&ial ("les

When indicating a range of years, always type both years in full ('**-'**0%. >se the style'**-* only for fiscal or academic years.

If you must use a hyphen in a range of numbers, close up e6erything, for example A+@@-A,@@@For '.?-*.0?.

If you ha6e to deal with a series of such ranges with differing numbers of characters, so that youwill ha6e trouble lining up the hyphens, use the word 8to8 or 8through8 (A@@ to A',@@@F .? to*.0?% or ma=e columns headed 8!inimum8 and 8!aximum.8 The example below portraysanother type of range of numbers

A'@,@@@-A',@@@ ,@@@- *,*** ',@@@- +,***

In columns of numbers in which parentheses are used to indicate decreases or losses, the A or ?sign should go outside the parentheses, closed up, as follows

/mount1ercent Increase or

5ecreaseA(@@% (&'.*%?,0 4.@4,+& ('.+%

A(+,040% *.


11


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Exhibit 6-6: S"btotal a)+ Total

Exhibit -

A))"al Sa,i)s i) a%e of #e+i&a%e Patie)ts b! /si) #e+i&al


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It is much easier for a reader to grasp a concept if it is in pictoral form. )or example, the tableshown below was turned into a bar chart. The chart helps the reader to uic=ly grasp the resultsof the analysis whereas the table simply arrays the data for the client. E6en if tables had beenadded, the client would still ha6e to read to determine the ranges and determine the highest costor lowest cost. Draphics are reader friendly and ma=e the main point succinctly and clearly. >segraphics whene6er possibleF they will add 6alue to your product. The following comparisonshows why clients prefer charts to tables in most situations and why you need to ta=e the time toproduce them.

A@.@@

A@.'@

[email protected]@

A@.&@

A@.+@

A@.@

A@.@

[email protected]@

[email protected]@

'*0 '*04 '*00 '*0* '**@

2ompact

!idsi7e)ullsi7e

A,e%ae osts of Ope%ati) ompa&t. #i+sie. a)+ F"llsie a%s

i) the /)ite+ States

1036-100:

2ompact

!idsi7e

)ullsi7e

A@.+'

A@.@

A@.*

A@.+0

A@.

A@.&

[email protected]

[email protected]

[email protected]

[email protected]

[email protected]

[email protected]'

A@.'

[email protected]&

[email protected]

1036 103 1033 1030 100:

A,e%ae osts of Ope%ati) ompa&t. #i+sie. a)+ F"llsie a%s

i) the /)ite+ States

1036-100:

(ource /32 /uto


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C(APHI EXHIBITS

/ graphic exhibit (or chart% is any exhibit that shows an idea pictorially. /t 3arents this definitionincludes exhibits that consist of statistical or text material that is framed or boxed or ta=es up

more than one-half of a page. !any types of charts can appear in a 3arents report, and weencourage their use. 1ictures increase retention four-foldF pictures combined with words increaseretention six times. Draphics can also be persuasi6e. It is important, howe6er, that each exhibitha6e a single, focused obecti6e. Exhibits should be used to support conclusions. ome of themost common types of exhibits are set out on subseuent pages.

Exhibit


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Exhibit 6-: Sample O%a)iatio) ha%t

AB--ompa)!

P%ese)tO%a)iatio

)

Septembe%1006

Deneral!anager

9.

(mith

(ales5irector

/.

Lines

(ystems5ire

ctor

1.

5ia7

(ales(er6ices

!anager

L.(mith

Warehousing

!anager

9.

(haw

/ccounting

!anager

!.E.

Lones)i

nance/ssistant

5.

3rown

(ales/ssista

nt

Jacant

(ales2oordinator

Jacant

(ales2oordinator

Jacant

(ales2oordinator

Jacant

3ran

d1romotions

2oordinator

Jacant

3rand!anager

Jacant

2lient(er6ice

5irector

!.

Eche6erria

!ar=eting

5irector

1.

2ostello

/dmin.and

)inance5irect

or

L.Horgan


16


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O%a)iatio) ha%ts

:rgani7ation charts should be done in Jisio. If space permits, set the chart up so that subordinatepositions reporting to a single superior are shown in a hori7ontal row (or rows% rather than in a6ertical column. It is easier to see the lines of authority. The meaning of the 6ertical axis can 6ary

according to the purpose of the chartF for example, it may show functions or it may showreporting relationships. It is also important to remember that the 6ertical axis must be consistent.)or example, if the purpose is to show reporting relationships, then the positions in each row mustbe consistent (directors in one row, managers in another, etc.%.

3arents (tyle

Exhibit -4, on page -', demonstrates this and many other basic format rules for organi7ationcharts.

The title and related information are placed in the upper right corner of the page, centered

between the middle and right edge of the chart.

&

If the client name appears, it is double spacedabo6e the title. 2harts showing the present organi7ation carry a date line (month and yearonly%.

Words are centered in boxesF for lines, center both lines in the boxes.

The top position or function gets the largest box (usually ust a bit wider than the others%, and

similar positions are set at similar le6els with same si7e boxes.

The hea6iest lines should be those showing reporting relationships. The next hea6iest are the

box outlines.

When a box contains a position title and a name, they are separated by a light hori7ontal line

stretching the width of the box, and the name is initial capped.

& This placement lets the chartist wor= with the whole length of the paper.


1&


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Exhibit 6-3: O%a)iatio) ha%t 8ith F")&tio)s

:perations

5irector

(ystems 5irector/dministration

5irector

)inance 5irector (ales 5irector !ar=eting 5irector

Deneral 5irector

/uditor

Treasury

3udgets

/ccounting

2osts

2lient (er6ices

5istribution

(er6ice 2oordinator

/ccounts Cecei6able

In6oicing

Cesearch B

5e6elopment

Lewelry 5irector'

Muality 2ontrol

Cefinery


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In Exhibit -0 the 6ertical axis is not =ept by position, due to space limitations. Exhibit -0 alsoshows the functions of the positions listed underneath the boxes. The functions are set off by soliddiamonds and are initial capped. Ensure that all functions listed on an organi7ation chart aregrammatically parallel and usually do not extend beyond the right edges of the boxes abo6e them.)unctions may be listed as they are in Exhibit -0 or they may be boxed. :ne or the other styleshould be used in a single report, not both.

(Hint To insert diamond lists below boxes, select Text Tool, place cursor beneath box, clic= leftbutton of mouse, cursor appears, begin typing. To create diamonds, press 3ullet -con)(ormat)Bu//et)Bu//ets 4rom +5mbo/)D-amon*)! To indent diamonds, press arrow next to 3ulleticon, pointing right. To create open diamonds, press 3ullet -con)(ormat)Bu//et)Bu//ets 4rom+5mbo/)!pen D-amon*)!7

Exhibit -0 also shows that numbers denoting footnotes that refer to position titles appear insidethe appropriate boxes immediately after the titles.

/nother aspect to =eep in mind is consistency in titling punctuation. If a client position title

carries a comma or a dash (Jice 1resident, )inance or Jice 1resident - )inance%, the preferredform on the chart is to center a short hori7ontal line between Jice 1resident and 8)inance.8 If theword 8ofN is used in the title (Jice 1resident of )inance%, the box on the chart should read thesame as the title.

ommo) Fo%mat Eleme)ts

/ general rule of thumb for all graphics is that they are meant to con6ey drama, not detail. Inaddition, all 3arents charts conform to certain basic format rules

be sure 6ertical and hori7ontal axes adhere to their meaningsF

=eep all underscoring to a minimum or, preferablyF do not use it at all, center items inside boxes 6ertically and hori7ontallyF

type all titles in boldface and initial cap them in most casesF

generally place legends in the lower right-hand corner of a chartF and

and do not box legends unless they ha6e to be floated within the plotted area.

lip A%t

2lip art can be useful in con6eying a concept, but be careful. 3e sure the clip art actually appliesto the concept you are trying to communicate. If the association isnNt made, it will loo= silly. /lsodo not use too much clip artF it can start to loo= li=e cartoons. The best rule is to only use it if it

really illustrates the concept. If you use clip art that is copyrighted or trademar=ed, be sure toma=e the reuired citations. This is a legal reuirement.


19


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Exhibit 6-0: Li)e ha%t

State of Ohio

Emplo!me)t C%o8th b! Se&to%1060-100;

21060 D 1.7


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Li)e ha%ts

9ine charts should be done in Excel. They can then be pasted into Word or 1ower1oint. The linechart opposite, Exhibit -*, illustrates charting principles that also apply to bar charts.

The heading (client name, title, date, head note% is centered o6er the graph.

!easurements tic= mar=s are set outside the graph.

The hori7ontal axis is drawn hea6ier than the 6ertical axis.

The 6ertical scale begins with 7ero at the origin, whereas the hori7ontal scale begins to the

right of the origin.

Draphs are not fully boxed -- that is the top and right edges are left open (unless there are two

6ertical axes, in which case only the top is left open%.

/lso, if the 6ertical axis measures dollars or percents, only the top-most figure on that axis carriesthe appropriate symbol, and all the figures on the axis are aligned on the right as in Exhibit -*.

3esides the common rules, there are some special ones to which line charts should adhere. Eachplot line should be easy to distinguish from the others, and each should be labeled or identified ina legend. Therefore, a line chart should probably not contain more than fi6e plot lines. The term8Kear8 is rarely used underneath the years designating the tic= mar=s on the hori7ontal axisbecause it is ob6ious. The hori7ontal axis extends slightly beyond the last tic= mar=, as shown inExhibit -*.


"1


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Exhibit 6-1: Ba% ha%t a)+ Pie ha%t

(ource 2ongressional 3udget :ffice, 9ewin-JHI, 3arents Droup 992.

#a)ae+ a%e Health Pla) Sa,i)s (elati,e to Fee-fo%-Se%,i&e Pla)s

@

'@

'

-@

-

&@?

!anaged ))( 1:(#11: I1/ D#( H!: /ll H!:

Health Pla)

Pe%&e)tae of Sa,i)s

5iscounts

>!

>C

'st Mtr

+?

-ndMtr

-4?

&rd Mtr

--?

+thMtr'@?

Total o)t%ib"tio)s 1005

(ource /bracadabra In6estments, Inc.


""


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Ba% ha%ts

/s Exhibit -'@ shows, the spaces between the bars should be narrower than the bars themsel6es.ometimes numbers that represent the 6alues being charted are typed at the tops of the bars, or insegments of segmented bars. :nly do this when you mustF the purpose of an exhibit is to present

the o6erall picture -- not to focus on the details. Denerally, bars on a bar chart are 6ertical (that is,they rest on the hori7ontal axis% if they represent height or compare data o6er time. If theyrepresent length, distance, or data o6er one time period only, they are hori7ontal (begin at the6ertical axis%.

The 6ertical axis (K axis% should always ha6e a title, and the axis should end slightly higher thanthe highest bar ('@? - @?%.


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Exhibit 6-1: Flo8 ha%t

Ce)e%al S&hemati& of State I)+i,i+"al I)&ome Tax #o+el

Cead 1lans (;, (K, );, )K

Tax 9aw 1arameters and

Imputation 1arameter

Cead Extrapolation

/dustment )actors

Cead a Ceturn

Cead Extrapolation

Kear Weight

/pply Extrapolation Kear

/dustment )actors

Impute


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Flo8 ha%ts

)low charts should be created in Jisio.

The flow chart in Exhibit -'' has the tas=s arrayed on the left side. This information can also be

displayed across the page.

)or a flow chart depicting a data processing system, use standard data processing symbols.:therwise, choose symbols that allow the text inside to be easily read. ome flow charts containnothing but rectangles. 3e sure to =eep the flow charts in a report consistent in the types ofsymbols used for procedures, documents, decisions, fPles, and so forth.

/s with all charts except organi7ation charts, the heading (client name, title, date, head note% iscentered o6er the flow chart. )low charts should be read from left to right and from the top down,so information should start in the top left corner of the page. )low lines and the lines at the topand bottom of the chart should be the hea6iest lines on the chart, followed by symbol outlines,

then other types of lines.


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Exhibit 6-1$: Ca)tt ha%t

X=> ompa)!

Timetable fo% St%ate! Be,elopme)t a)+ Impleme)tatio)

Eo%' ompo)e)ts

'. Dain complete understanding ofobecti6es#constraints

-. 5efine current#potentialbusinesses

&. 5e6elop business e6aluationmodel

+. 1erform profitability#economicanalysis

. 5efine#e6aluate internalcapabilities

. /ssess business attracti6eness,growth, competitors, customers

4. E6aluate =ey en6ironmental trends

0. /ssess best practices#identifylessons learned

*. Establish#e6aluate portfolioalternati6es

'@. Hold wor= sessions#de6elopconsensus

''. 5etail business 6ision

'-. 5e6elop business#functional plans

'&. Identify#detail plans for highpriority opportunities

Wor= (essions#1resentations

P%o?e&t Eee's

1 $ ; @ 5 6 3 0 1: 11 1$ 1; 1@

:ngoing /cti6ity

Intermittent /cti6ity1resentation


"6


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Ca)tt ha%ts

/ Dantt chart shows schedule and tas= information using text and graphics. Text, usuallydisplayed on the left hand side, describes each tas=. :n the right side, schedule information"including length of tas= (duration%, dates, and at times, resources$ is arrayed.

These charts are often used in proposals and in action plan chapters of final reports. Exhibit -'shows one 6ersion of a Dantt chart.

Soft8a%e. The standard scheduling software used by 3arents Droup is !icrosoft 1roect. Thecommands below refer to the !icrosoft 1roect commands, not !icrosoft Word commands.

#a%i)s. Dantt charts should be formatted with .+ mm (' inch% margins on all sides. This willallow them to be photocopied or pasted onto a page in the report, and they will be consistent withthe rest of the document.

Chapter 6 - template

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