The Full Picture Generator (FPG) generates as investment opportunity’s twelve pages separated in four Sections.
 

Section Details:

• The first FPG section FULL PICTURE INVESTMENT (I) represents the =FPI( ) spreadsheet function assumptions. The first section contains everything used to solve an FPI investment opportunity.
• The second section FULL PICTURE FINANCIAL STATEMENTS (II) contains related financial statements. The first section FPI answer and assumptions drive the second section’s financial statements. Defining financial statements are Systematic External Financing Extinguishment (SEFE).  Additional explanatory detail includes an ending trial balance with closing entries at the second section’s end. Ending period balances double as beginning period balances in the first trial balance column.  The trial balance second column displays the final period’s operating results.  The trial balance third column closes assets and liabilities to a gain or (loss).  The fourth trial balance column closes net income operating performance to owner’s equity.  The fifth and final trial balance columns closes secondary flow to the final dividend disbursement. 
• The third section is a visual FPI calculation representation titled VISUALIZE FPI (III). Section (III) three shows relationships between IER, initial cost and pre-asset operating performance. The third section explicitly shows the necessary FPI adjustments (bridges) to maintain FPI’s investment structure synchronicity. Varying financing assumptions introduces logic complexity which prohibit easily visualizing FPI adjustments. 
• FPI vs. Traditional Tool Reconciliation (IV)  is the fourth section. FPG’s fourth section depicts reconciliation between FPI and traditional tools.  The fourth section  does not accommodate varying financing rates. 

FPG Transactional and Navigational Aids:

• All transactions depicted within FPI occur at the period’s end. Likewise, beginning balances hold constant until period-end. 
• Each line is consecutively numbered beginning with the first through the last section.  Encasement [ ] brackets distinguish Line numbers and Line number references. 
• Each number is unique to a single line. Each number associates horizontally with the line number down the sections left side. A period count (1, 2, . . . ) differentiate multiple related numbers on the same line. 
• A number’s reference displays corresponding line numbers, operators and functions to trace individual items used in calculating the number in question.
• Those cells referencing their own line number are referencing their most recent calculation moving from left to right. Initial values are either zero or one.
• The spreadsheet framework style incorporates stair-casing calculations in a top/left-to-bottom/right manner. Calculations progress downward in a singular columnar fashion. A single underline is meant to signal a pause for an intermediate calculation in the adjacent column. Double underlines signal the calculation’s end. 
• When implementing FPI for real-world decision purposes, calibrate the investment opportunities time basis (annual versus month) to create period counts greater than five.