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["DESCRIÇÃO","jan/15","fev/15","mar/15","abr/15"]
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["DISPONIBILIDADES",1000,3000,500,1500]
["CONTAS A RECEBER",{"$f":"B5*22.5%","v":225},{"$f":"C5*22.5%","v":675},{"$f":"D5*22.5%","v":112.5},{"$f":"E5*22.5%","v":337.5}]
["IMPOSTOS A RECUPERAR",{"$f":"B5*2","v":2000},{"$f":"C5*2","v":6000},{"$f":"D5*2","v":1000},{"$f":"E5*2","v":3000}]
["ESTOQUES DE MANUTENÇÃO",{"$f":"B7*22.5%","v":450},{"$f":"C7*22.5%","v":1350},{"$f":"D7*22.5%","v":225},{"$f":"E7*22.5%","v":675}]
["DESPESAS A APROPRIAR",{"$f":"B7*2","v":4000},{"$f":"C7*2","v":12000},{"$f":"D7*2","v":2000},{"$f":"E7*2","v":6000}]
["CIRCULANTE",{"$f":"SUM(B5:B9)","v":7675},{"$f":"SUM(C5:C9)","v":23025},{"$f":"SUM(D5:D9)","v":3837.5},{"$f":"SUM(E5:E9)","v":11512.5}]

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["DESCRIÇÃO","jan/15","fev/15","mar/15","abr/15"]
["Banco Bradesco",50,{"$f":"B3*3","v":150},{"$f":"C3/6","v":25},{"$f":"D3*3","v":75}]
["Banco Itaú",550,{"$f":"B4*3","v":1650},{"$f":"C4/6","v":275},{"$f":"D4*3","v":825}]
["Banco BB",250,750,{"$f":"C5/6","v":125},375]
["Banco Santander",150,450,{"$f":"C6/6","v":75},225]
["DISPONIBILIDADES",{"$f":"SUM(B3:B6)","v":1000},3000,500,1500]