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learning objective number three regards pro forma financial statements how do we build them in the project cash flows that result from them so essentially again we're going to do these in order first we're going to build and set up a one-page sheet of assumptions for each of these statements especially the first two I'm going to have a one-page income statement and a one-page set of assumptions to go with it and then a one-page balance sheet and one page set of assumptions and from those two will fall out a statement of cash flows again we're probably going to do these for five years in most cases and we're interested in cash flows ultimately let's do a sample project here let's say we want to build and start up a shark attractant project which will cost us $90,000 in investment we're going to build a small shed and we're going to put some equipment so we're gonna have some property plant and equipment in there and we're going to depreciate it at a rate of straight-line to zero over th

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