The final Worksheet section is Summary Totals, which shows posted budget amounts rolled up by account type. All revenue, labor, and expense entries are unsigned except in the Net amounts of the Summary totals. The Net amounts are the mathematical difference of revenue and expenses, using this formula:
Revenue - (Personnel Expenses + Non-Personnel Expenses) = Net.

In the following image, there are no revenues, so revenues (0) less expenses (226,093.00) is a "negative" balance mathematically. This negative balance is shown using the convention of parentheses instead of a minus sign.

Click here to view a quick reference sheet for reading a Budget Worksheet. Use the Zoom buttons in Adobe Acrobat to magnify and improve clarity in the Worksheet sample.