Form Pt-300x Instuctions - Schedule X/z - Improvement/lease Schedule
ADVERTISEMENT
1SCHEDULE X
SCHEDULE Z
IMPROVEMENT SCHEDULE INSTRUCTIONS
LEASE SCHEDULE INSTRUCTIONS
Schedule X, for PT-300X, is required for each plant/operation
Schedule Z, form PT-300Z, is required to be filed to report
reporting real, leasehold or pollution control improvements not
information on leases not previously reported. See page 2 of the
reported in previous years. Attach Schedule X and a detailed list
PT-300 for those leases currently on our records. When Schedule
of Pollution Control Improvements behind the associated
Z has been completed, attach it behind page 2 of the PT-300.
plant/operation schedule.
Leases capitalized by the lessee for income tax purposes, are not
OWNER NAME
required to be listed on Schedule Z. The lessee, in this case , is
Enter the property owner's name as reported on the form PT-300.
considered the owner and should include the leased property as
assets on his PT-300.
SID
Enter your SINGLE IDENTIFICATION NUMBER (SID) as
OWNER NAME
reported on the form PT-300.
Enter the OWNER'S NAME as reported on the form PT-300.
SCHEDULE LETTER, SCHEDULE NUMBER,
SID
PLANT/OPERATION NAME
Enter the SINGLE IDENTIFICATION NUMBER (SID) as reported
Enter the schedule letter, the schedule number and the
on the form PT-300.
plant/operation
name
from
the
associated
plant/operation
schedule.
SCHEDULE LETTER, SCHEDULE NUMBER,
PLANT/OPERATION NAME
REAL PROPERTY IMPROVEMENTS
Enter the schedule letter, the schedule number and the
Enter the investments for all new buildings, improvements or
plant/operation
name
from
the
plant/operation
schedule
additions to existing buildings and all land or site improvements
associated with each lease.
not previously reported in the categories provided. Use the "other"
category for improvements that do not fit the categories provided.
LESSEE/LESSOR, FEI/SSN, ADDRESS
Enter the lessee/lessor's name, FEI/SSN and mailing address.
LEASEHOLD IMPROVEMENTS
TYPE PROPERTY LEASED
Enter the leasehold investments not reported in previous years in
Check the type property leased.
the categories provided. Use the "other" category for any other
investments.
PROPERTY LEASED
Check the "to" or "from" box to indicate whether the property is
POLLUTION CONTROL IMPROVEMENTS
leased to or from the lessee/lessor being reported.
Enter the real and personal pollution control investments not
reported in previous years in the categories provided. Use the
DATE LEASE STARTED
"other" category for any other investments. Attach a detailed list
Enter the date that the lease started
identifying all new pollution control investments. This list should
be maintained at the plant site.
ANNUAL RENT
Enter the annual rent paid or received.
8
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial