Cold Mountain Vineyard, Inc.
Cost of Sales
Years Ending December 31, 2001 To 2010
																																				Year Ending			Year Ending			Year Ending			Year Ending			Year Ending			Year Ending			Year Ending
			1	2	3	4	5	6	7	8	9	10	11	12	13		15			18	19	20	21		23			26	27	28	29		31			34			37			40			43			46			49			52
			Actual	Year Ending December 31, 2001																Year Ending December 31, 2002								Year Ending December 31, 2003								December 31,			December 31,			December 31,			December 31,			December 31,			December 31,			December 31,
			2000	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec		Total			Q1	Q2	Q2	Q4		Total			Q1	Q2	Q2	Q4		Total			2004			2005			2006			2007			2008			2009			2010
Cellar Costs:
	Manager/Officer Salaries		$         58,752	$       4,167	$       4,167	$       4,167	$       4,167	$        4,167	$      4,167	$       4,167	$       4,167	$       4,167	$       4,167	$       4,167	$       4,167		$         50,000			$         12,813	$         12,813	$         12,813	$         12,813		$         51,250			$         13,133	$         13,133	$         13,133	$         13,133		$         52,531			$         53,845			$         55,191			$         56,570			$         57,985			$         59,434			$         60,920			$         62,443
	Supervision		-	-	-	-	-	-	-	-	-	-	-	-	-		-			-	-	-	-		-			6,633	6,633	6,633	6,633		26,530			27,061			27,602			28,154			28,717			58,583			59,755			60,950
	Assistants		578	-	-	-	-	-	-	9,332	-	-	-	18,668	-		28,000			-	-	9,799	19,601		29,400			-	-	10,289	20,581		30,870			32,414			68,068			71,472			75,045			78,798			82,738			86,874
	Payroll Taxes & Benefits		2,588	625	625	625	625	625	625	2,025	625	625	625	3,425	625		11,700			1,922	1,922	3,392	4,862		12,098			2,965	2,965	4,508	6,052		16,490			16,998			22,629			23,429			24,262			29,522			30,512			31,540
	Consulting		2,815	180	180	180	180	180	180	18	18	203	203	203	241		1,966			876	876	364	873		2,989			1,155	1,155	475	1,065		3,849			4,164			4,730			5,542			5,871			6,271			6,746			7,245
	Custom Crush Fees		-	-	-	-	-	-	-	-	-	-	-	-	-		-			-	-	-	-		-			-	-	-	-		-			-			-			-			-			-			-			-
	Facilities		11,400	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000		12,000			3,000	3,000	3,000	3,000		12,000			3,000	3,000	3,000	3,000		12,000			12,000			12,000			12,000			12,000			12,000			12,000			12,000
	Repairs and Maintenance		5,382	504	504	504	504	504	504	50	50	567	567	567	675		5,500			1,693	1,693	703	1,687		5,775			1,819	1,819	748	1,677		6,064			6,367			6,685			7,020			7,371			7,739			8,126			8,532
	Supplies		2,725	550	550	550	550	550	550	55	55	618	618	618	736		6,000			2,052	2,052	852	2,045		7,000			2,400	2,400	987	2,213		8,000			9,000			10,000			11,000			11,000			12,000			12,000			12,000
	Testing		2,309	398	398	369	341	369	517	710	738	511	483	426	40		5,300			1,506	1,586	2,535	1,227		6,854			1,726	1,818	2,905	1,406		7,855			8,877			10,348			11,440			12,588			13,751			14,433			14,866
	Utilities		3,850	550	550	550	550	550	550	55	55	618	618	618	736		6,000			2,264	2,264	940	2,255		7,722			2,642	2,642	1,087	2,436		8,806			9,904			11,489			12,640			13,841			15,046			15,716			16,108
	Other		-	92	92	92	92	92	92	9	9	103	103	103	123		1,000			368	368	153	367		1,256			419	419	172	386		1,397			1,533			1,735			1,862			1,989			2,110			2,150			2,150
	Depreciation		16,500	2,227	2,227	2,227	2,227	2,227	2,227	2,227	2,227	2,227	2,227	2,227	2,227		26,724			9,698	9,698	9,698	9,698		38,793			7,089	7,089	7,089	7,089		28,355			25,065			33,222			40,412			42,698			40,933			39,676			39,746
			106,898	10,292	10,292	10,263	10,235	10,263	10,411	19,649	8,945	10,639	10,610	32,021	10,570		154,190			36,191	36,271	44,247	58,427		175,137			42,980	43,072	51,026	65,670		202,748			207,226			263,700			281,541			293,366			336,186			344,770			354,455
	Applied to Inventory @ Standard		(106,898)	(14,146)	(14,146)	(14,146)	(14,146)	(14,146)	(14,146)	(1,415)	(1,415)	(15,907)	(15,907)	(15,907)	(18,938)		(154,366)			(57,950)	(57,950)	(24,058)	(57,744)		(197,703)			(67,310)	(67,310)	(27,693)	(62,053)		(224,365)			(245,565)			(283,477)			(310,344)			(338,172)			(365,828)			(380,248)			(387,853)
	Under (Over) applied		$                  0	$     (3,855)	$     (3,855)	$     (3,883)	$     (3,911)	$       (3,883)	$    (3,736)	$     18,234	$       7,530	$     (5,268)	$     (5,296)	$     16,115	$     (8,369)		$            (176)			$       (21,759)	$       (21,679)	$         20,189	$              683		$       (22,566)			$       (24,330)	$       (24,237)	$         23,333	$           3,617		$       (21,617)			$       (38,339)			$       (19,778)			$       (28,803)			$       (44,805)			$       (29,642)			$       (35,477)			$       (33,398)
Vineyard Costs:
	Manager/Officer Salaries		$                  -
	Supervision		-
	Labor		24,000	1,456	1,456	1,456	1,456	1,456	1,456	1,456	1,456	1,456	1,456	1,456	1,456		17,475			4,753	4,753	4,753	4,753		19,013			5,454	5,454	5,454	5,454		21,817			22,254			22,699			23,153			23,616			24,088			24,570			25,061
	Payroll Taxes & Benefits		3,881	218	218	218	218	218	218	218	218	218	218	218	218		2,621			713	713	713	713		2,852			818	818	818	818		3,273			3,338			3,405			3,473			3,542			3,613			3,685			3,759
	Vineyard Land Lease		48,000	5,833	5,833	5,833	5,833	5,833	5,833	5,833	5,833	5,833	5,833	5,833	5,833		70,000			17,500	17,500	17,500	17,500		70,000			17,500	17,500	17,500	17,500		70,000			70,000			70,000			70,000			70,000			70,000			70,000			70,000
	Property Tax		4,900	-	-	-	10,000	-	-	-	-	-	-	-	-		10,000			-	10,100	-	-		10,100			-	10,201	-	-		10,201			10,303			10,406			10,510			10,615			10,721			10,829			10,937
	Repairs and Maintenance		1,845	500	500	500	500	500	500	500	500	500	500	500	500		6,000			1,538	1,538	1,538	1,538		6,150			1,576	1,576	1,576	1,576		6,304			6,461			6,623			6,788			6,958			7,132			7,310			7,493
	Supplies		6,200	289	289	289	289	289	289	577	1,154	1,731	289	289	-		5,771			1,040	1,040	4,158	693		6,930			1,131	1,131	4,526	754		7,543			8,592			9,664			10,436			11,215			11,710			12,050			12,205
	Utilities		180	375	375	348	322	348	487	670	697	482	456	402	38		5,000			1,154	1,215	1,941	940		5,250			1,211	1,276	2,038	987		5,513			5,788			6,078			6,381			6,700			7,036			7,387			7,757
	Depreciation		4,388	191	191	191	191	191	191	191	191	191	191	191	191		2,294			583	583	583	583		2,334			838	838	838	838		3,354			2,698			4,921			6,310			6,667			11,738			17,524			22,024
			93,394	8,863	8,863	8,836	18,809	8,836	8,975	9,446	10,050	10,413	8,943	8,890	8,237		119,161			27,280	37,442	31,187	26,720		122,629			28,529	38,795	32,751	27,928		128,003			129,434			133,795			137,051			139,314			146,038			153,355			159,236
	Applied to Inventory @ Standard		(98,337)	(9,300)	(9,300)	(9,300)	(9,300)	(9,300)	(9,300)	(9,300)	(9,300)	(9,300)	(9,300)	(9,300)	(9,300)		(111,596)			(28,333)	(28,333)	(28,333)	(28,333)		(113,332)			(28,775)	(28,775)	(28,775)	(38,058)		(124,381)			(154,606)			(157,022)			(159,480)			(161,980)			(164,524)			(167,111)			(169,743)
	Under (Over) applied		$         (4,943)	$        (437)	$        (437)	$        (464)	$       9,510	$          (464)	$       (325)	$          146	$          750	$       1,113	$        (356)	$        (410)	$     (1,063)		$           7,565			$         (1,053)	$           9,109	$           2,854	$         (1,613)		$           9,297			$            (245)	$         10,021	$           3,976	$       (10,130)		$           3,622			$       (25,172)			$       (23,228)