Here is an explanation of the column headings. The role of columns A, B, and C should be obvious. Column D [Category] will enable you to enter codes for different categories of data. For the CIC case, you will need categories for assets, expenses, revenues, startup costs, debt, capital and market information. I suggest that you code these as A, E, R, SC, D, C and M, respectively, rather than using words. Codes are faster, save space, are easier to use for filtering and searching, and not subject to spelling errors which cause confusion later on. The purpose of column E [Cash?] is to separate the items which will have an impact [either way] on cash from those that will not impact cash. Columns F and G will enable you to easily go back to the case and verify the accuracy of your data. Given the wealth of information that you may find in a typical case [or in a real world situation] it is often helpful to keep track of where you found things in the first place ["I know I saw that somewhere..."]. Column H will help you to keep track of which items will have an impact on the financial statements and where those impacts will occur. Column I is relevant only for the startup costs and