Enter actual figures from one completed month—do not mix actual results with another month’s plan. Revenue is money earned, excluding sales tax, personal funds, and unused credit. Variable costs change with services or sales; fixed expenses are regular operating costs. Keep owner pay separate unless it is already inside expenses. Loan principal affects cash, but is not an operating expense. Use available cash that is truly free to use now. Service hours should be actual completed and realistically available appointment hours from that same month. Rebooking counts are optional.