Start

Documentation (cont)

Section C: Calculations

This sheet holds detailed information about the cost and benefits that have been calculated based on the values set in the preceeding sheets. The following table gives an overview of how the costs and benefits are calculated.

Cell Description Calculation

I 8 Costs for runing the car =(#day at office) x (km to office) x (costs per km)
If you don't have a car, this will not affect your costs/benefits.

I 9 Benefits for not running the car =(#day at home) x (km to office) x (costs per km)

I 10 Public transportation to the office If you are using public transport to go to work, you will geta benefit to the amount of (costs of tickets) x (%paid by employer).

I 11 Benefits of public transport We ssume, that if you already have to pay for a ticket to go to work, you can get up to a 100% benefit if you are using that ticket for private use.
From that point of view you already received a benefit to the amount of %paid by employer. If you are using public transport more for private use than for transportation to the office, you will have an additional benefit to the amount of (%private usage - %paid by employer).

I 15 Internet Access If you already have access to the internet and your employer bears some of the costs, you get a benefit of (costs of access) x (%paid by employer). If you don't have access and your employer does not bear 100% of the costs for access, the remaining costs will be taken into account.

I 16 Seperate phone line Total relevant costs:
=(costs for phone line) x (1 - %paid by employer)

Total relevant costs will be booked as costs.
You can not get any benefits here !

I 17 Depreciated expenses for installations Total relevant costs:
=(depreciation 1st year)
+ ((years to work as a teleworker) - 1) * (depreciation following years).

Booked costs:
=(1 - %paid by employer) * (Total relevant costs)
You can not get any benefits here !

I 18 Taxes Total relevant costs:
=(#hours / day of communication) x (costs per h of communication) x 30 day.

Booked costs:
=(1 - %paid by employer) * (Total relevant costs)
You can not get any benefits here ! Benefits are treated seperatly (see below).

I 19 Benefits of taxes payed by employer =(% usage of phone line payed by employer) x (% private phone calls payed)
x (Total relevant taxes).

Example:
Let's say we have Total relevant taxes of 500 of which 10% (refered by cell E 17 in costs sheet) are due to private phone calls. In turn, private phone calls are beared by 50% (refered by cell I 17
in costs sheet) by your employer.
This will show an amount of 50 for private phone calls of which 25 are beared by your employer what will result in a benefit of 25.

I 23 Room for work
(connected with costs of Room for private use) Total relevant costs:
=(rental value of room) x (%paid by employer)

Booked costs:
In case you have to rent additional space, you can not get any benefits here (see
below). The costs not beared by your employer will be booked as costs.
In case you use private room to work in, the costs beared by your employer are booked
as a benefit.

I 24 Room for private use
(connected with costs of Room for work) Total relevant costs:
=(rental value of room)

Booked costs:
In case you have to rent additional space, you can get a benefit of (rental value of room) x
(% private usage). Note, that if (%paid by employer) + (%private usage) is less than 100%,
you have in fact a negative benefit !

Example:
Let's say we have a Rental value of room = 100 of which 25% is paid by employer. This will give a benefit of 25 and monthly expenses of 75. At the other hand your private usage is only 30%.
This will give you an additional benefit of 30 what results in monthly expenses of 45.
To put it another way, your total benefit will be 55 compared to expenses of 100.

I 25 Depreciated expenses for inventory Total relevant costs:
=(depreciation 1st year)
+ ((years to work as a teleworker) - 1) * (depreciation following years).

Booked costs:
=(1 - %paid by employer) * (Total relevant costs)
You can not get any benefits here !

I 29 Depreciated expenses for Computer Total relevant costs:
=(depreciation 1st year)
+ ((years to work as a teleworker) - 1) * (depreciation following years).

Costs/Benefits:
If you do not use your private computer for your business work you can not get
any benefits here. In this case we assume, that you (or your employer) will have to buy a new computer and therefor costs at the amount of (1 - %paid by employer) * (Total relevant costs)
will be booked.
If you use your private computer at home for your business work, you will get a benefit
of (Total relevant costs) * (%paid by employer). Note that in this case you will have to value your
private computer at its present value.

I 30
I 31
I 32 Depreciated expenses for Modem, Fax and Software Total relevant costs:
=(depreciation 1st year)
+ ((years to work as a teleworker) - 1) * (depreciation following years).

Booked costs:
=(1 - %paid by employer) * (Total relevant costs)
You can not get any benefits here !

I 38 Total costs/benefits per month Sum of all costs (positive values) and benefits (negative values).

Cell	Description	Calculation
I 8	Costs for runing the car	=(#day at office) x (km to office) x (costs per km) If you don't have a car, this will not affect your costs/benefits.
I 9	Benefits for not running the car	=(#day at home) x (km to office) x (costs per km)
I 10	Public transportation to the office	If you are using public transport to go to work, you will geta benefit to the amount of (costs of tickets) x (%paid by employer).
I 11	Benefits of public transport	We ssume, that if you already have to pay for a ticket to go to work, you can get up to a 100% benefit if you are using that ticket for private use. From that point of view you already received a benefit to the amount of %paid by employer. If you are using public transport more for private use than for transportation to the office, you will have an additional benefit to the amount of (%private usage - %paid by employer).
I 15	Internet Access	If you already have access to the internet and your employer bears some of the costs, you get a benefit of (costs of access) x (%paid by employer). If you don't have access and your employer does not bear 100% of the costs for access, the remaining costs will be taken into account.
I 16	Seperate phone line	Total relevant costs: =(costs for phone line) x (1 - %paid by employer) Total relevant costs will be booked as costs. You can not get any benefits here !
I 17	Depreciated expenses for installations	Total relevant costs: =(depreciation 1st year) + ((years to work as a teleworker) - 1) * (depreciation following years). Booked costs: =(1 - %paid by employer) * (Total relevant costs) You can not get any benefits here !
I 18	Taxes	Total relevant costs: =(#hours / day of communication) x (costs per h of communication) x 30 day. Booked costs: =(1 - %paid by employer) * (Total relevant costs) You can not get any benefits here ! Benefits are treated seperatly (see below).
I 19	Benefits of taxes payed by employer	=(% usage of phone line payed by employer) x (% private phone calls payed) x (Total relevant taxes). Example: Let's say we have Total relevant taxes of 500 of which 10% (refered by cell E 17 in costs sheet) are due to private phone calls. In turn, private phone calls are beared by 50% (refered by cell I 17 in costs sheet) by your employer. This will show an amount of 50 for private phone calls of which 25 are beared by your employer what will result in a benefit of 25.
I 23	Room for work (connected with costs of Room for private use)	Total relevant costs: =(rental value of room) x (%paid by employer) Booked costs: In case you have to rent additional space, you can not get any benefits here (see below). The costs not beared by your employer will be booked as costs. In case you use private room to work in, the costs beared by your employer are booked as a benefit.
I 24	Room for private use (connected with costs of Room for work)	Total relevant costs: =(rental value of room) Booked costs: In case you have to rent additional space, you can get a benefit of (rental value of room) x (% private usage). Note, that if (%paid by employer) + (%private usage) is less than 100%, you have in fact a negative benefit ! Example: Let's say we have a Rental value of room = 100 of which 25% is paid by employer. This will give a benefit of 25 and monthly expenses of 75. At the other hand your private usage is only 30%. This will give you an additional benefit of 30 what results in monthly expenses of 45. To put it another way, your total benefit will be 55 compared to expenses of 100.
I 25	Depreciated expenses for inventory	Total relevant costs: =(depreciation 1st year) + ((years to work as a teleworker) - 1) * (depreciation following years). Booked costs: =(1 - %paid by employer) * (Total relevant costs) You can not get any benefits here !
I 29	Depreciated expenses for Computer	Total relevant costs: =(depreciation 1st year) + ((years to work as a teleworker) - 1) * (depreciation following years). Costs/Benefits: If you do not use your private computer for your business work you can not get any benefits here. In this case we assume, that you (or your employer) will have to buy a new computer and therefor costs at the amount of (1 - %paid by employer) * (Total relevant costs) will be booked. If you use your private computer at home for your business work, you will get a benefit of (Total relevant costs) * (%paid by employer). Note that in this case you will have to value your private computer at its present value.
I 30 I 31 I 32	Depreciated expenses for Modem, Fax and Software	Total relevant costs: =(depreciation 1st year) + ((years to work as a teleworker) - 1) * (depreciation following years). Booked costs: =(1 - %paid by employer) * (Total relevant costs) You can not get any benefits here !
I 38	Total costs/benefits per month	Sum of all costs (positive values) and benefits (negative values).