Jimv,

In column A put your Net Operating Revenue (Gross Revenue
less any Revenue Reductions).

In column B put your Net Operating Income (Net Operating
Revenue less Expense).

In column C, subtract column B from A to Net Operating
Income.

In column D, divide Net Operating Income (column C) by Net
Operating Revenue (column A) to get your Gross Margin
Percentage.

Regards,

John Mansfield






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