Form 20-Ins - Oregon Insurance Excise Tax Return - 2000 Page 3

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SCHEDULE AP — APPORTIONMENT OF INCOME
(see instructions)
Describe the nature and location(s) of your Oregon business activities
SCHEDULE AP-1 — APPORTIONMENT FORMULA
(A)
(B)
(C)
1.
Real Estate Income and Interest Factor
Total
Total Within
Percent Within
a. Total net income received from real
Within
and
Oregon
property (gross rental income less
(A ÷ B) × 100
Oregon
Without Oregon
real estate expenses, property
taxes, and depreciation)
b.
Interest received on loans secured
by real property
•
•
%
c. Total real estate income and interest
2. Wage and Commission Factor
Wages, salaries, commissions, and other compen-
sation to employees and insurance salespeople:
a. Compensation of officers
b. Other wages, salaries, and commissions
•
•
%
c. Total wages and salaries
3. Insurance Sales Factor
a. Direct premiums (see instructions)
b. Annuity considerations
c. Finance and service charges
•
•
%
d. Total insurance sales
%
4. Total percent (add items 1c, 2c, and 3d, within column C)
5.
Average percent (divide line 4 by the number of factors in column B) (enter on Schedule AP-2, line 4)
•
.
%
(compute percent to 4 decimal places (e.g., 12.34558 should be 12.3456%))
SCHEDULE AP-2 — COMPUTATION OF TAXABLE INCOME
1. Net income from business both in Oregon and other states (from page 2, line 20)
1
•
2. Minus: Gains from prior year installment sales included in line 1. Attach schedule (see page 10)
2
3. Total net income subject to apportionment (line 1 minus line 2)
3
×
%
4. Oregon apportionment percentage (from Schedule AP-1, line 5)
4
5. Income apportioned to Oregon (line 3 times line 4)
5
•
6
6. Add: Gain from prior year installment sales apportioned to Oregon. Attach schedule (see page 10)
7. Total (line 5 plus line 6)
7
•
8. Minus: Oregon apportioned net loss from prior years (see page 4 for line 21 instructions)
8
9. Oregon taxable income (line 7 minus line 8) (carry to page 2, line 22)
9
150-102-129 (Rev. 9-00)

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