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 .Chapter 5 Mix .1. Overview2. Geographic Mix.3. Country/Region Mix .4. Geographic Mix on Transfers .5. Product Mix Impact on Sales6. Product Mix between Product Lines.7. Product Mix within Product Lines . a. Revenue Salesb. Non-revenue Sales and TransfersChapter 6 Variable Cost .1. Overview.2. Cost of Sales.3. Transfer In/Inter-company Purchases.4. Inventory Adjustments / RSSMs.5. Other Variable Cost.Chapter 7 Period Cost of Sales .1. Overview.2. Period Costs Incurred .3. Period Costs Inventory Effect.4. Variable Margin Percentage.Chapter 8 Parts. Chapter 9Period SG&A / R&D . Chapter 10Other Income and Expense . Chapter 11The Chunk Chart. Chapter 12Contact Details . Chapter 13Glossary (Analysis) .Chapter 14Glossary (TFR).