Expenditure Data. ODE uses the Expenditure Flow Model (EFM) to report per-pupil spending for Ohioâs schools. The EFM is a reporting method based on concepts developed by Dr. Bruce Cooper of Fordham University.
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For customer balances that need adjustment, create a credit memo. 1  Go to Reports drop-down menu. 2  Go to the Customers drop down menu. 3  Enter the customer name as it appears on your Open Invoice report. 4  Use the same item as was used in the open invoices. 5  Enter the amount of bad debt (the amount you will not collect).or customer balances that need adjustment, create a credit memo. 1  Go to Reports drop-down menu. 2  Go to Customers and receivables. 3  Then choose Open invoices. 4  Print this report.