Form 3805z - Enterprise Zone Deduction And Credit Summary - 1998 Page 6

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Worksheet V
Apportionment — Enterprise Zones
Section A
Income Apportionment
Use Worksheet V, Section A, if your business has net income from
(c) Percentage within
sources within and outside an enterprise zone.
(a) Total within
(b) Total within an
an enterprise zone
California
enterprise zone
(column (b) ÷ column (a)
PROPERTY FACTOR
1 Average yearly value of owned real and tangible personal
property used in the business (at original cost). See
instructions on page 11. Exclude property not connected
with the business and the value of construction in progress.
Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Machinery and equipment . . . . . . . . . . . . . . . . . . .
Furniture and fixtures . . . . . . . . . . . . . . . . . . . . .
Delivery equipment . . . . . . . . . . . . . . . . . . . . . . .
Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other tangible assets (attach schedule) . . . . . . . . . . .
Rented property used in the business.
See instructions on page 11 . . . . . . . . . . . . . . .
Total property values. . . . . . . . . . . . . . . . . . . . .
PAYROLL FACTOR
2 Employees’ wages, salaries, commissions and other
compensation related to business income included in
the return.
Total payroll.. . . . . . . . . . . . . . . . . . . . . . . . . .
3 Total percent (sum of the percentages in column (c)) . . .
4 Average apportionment percentage (1/2 of line 3).
Enter here and on form FTB 3805Z, Side 1, line 5 . . . . .
The average apportionment percentage shown on line 4 represents the portion of the taxpayer’s total business that is attributable to activities conducted
within the enterprise zone.
Section B
Loss Apportionment (For the computation of current year net operating loss only)
Use Worksheet V, Section B, if your business has net losses from
(a) Total within and
(c) Percentage within
sources within and outside an enterprise zone.
outside an
(b) Total within an
an enterprise zone
enterprise zone
enterprise zone
(column (b) ÷ column (a))
PROPERTY FACTOR
1 Average yearly value of owned real and tangible personal
property used in the business (at original cost). See
instructions on page 11. Exclude property not connected
with the business and the value of construction in progress.
Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Machinery and equipment . . . . . . . . . . . . . . . . . . .
Furniture and fixtures . . . . . . . . . . . . . . . . . . . . .
Delivery equipment . . . . . . . . . . . . . . . . . . . . . . .
Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other tangible assets (attach schedule) . . . . . . . . . . .
Rented property used in the business.
See instructions on page 11 . . . . . . . . . . . . . . .
Total property values. . . . . . . . . . . . . . . . . . . . .
PAYROLL FACTOR
2 Employees’ wages, salaries, commissions and other
compensation related to business income included in
the return.
Total payroll.. . . . . . . . . . . . . . . . . . . . . . . . . .
3 Total percent (sum of the percentages in column (c)) . . .
4 Average apportionment percentage (1/2 of line 3).
Enter here and on Worksheet VI, Section B, line 4 . . . . .
The average apportionment percentage shown on line 4 represents the portion of the taxpayer’s total business that is attributable to activities conducted
within the enterprise zone.
Page 12 FTB 3805Z Booklet 1998

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