Form 20 - Oregon Corporation Excise Tax Return - 1999 Page 3
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4SCHEDULE AP — APPORTIONMENT OF INCOME
(see instructions, pages 18 and 19)
Describe the nature and location(s) of your Oregon business activities
SCHEDULE AP-1 — APPORTIONMENT FORMULA
1.
Property Factor
(C)
(A)
(B)
Value of real and tangible personal property used
Percent Within
Total
Total Within
in the unitary business (owned, at average value;
Oregon
Within
and
rented, at capitalized value):
÷
B) × 100
Oregon
Without Oregon
(A
a.
Owned property (at original cost; see instructions)
Inventories
...........................................................
Buildings and other depreciable assets
...............
Land
....................................................................
Other assets (describe)
(
) (
)
.........................
Minus: Construction in progress
Total of section a
.................................................
b.
Rented property (capitalize at 8 times the rental paid)
...
•
•
%
c.
Total owned and rented property
.........................
2. Payroll Factor
Wages, salaries, commissions, and other compen-
sation to employees:
a.
Compensation of officers
.....................................
b.
Other wages, salaries, and commissions
............
•
•
%
c.
Total wages and salaries
.....................................
3.
Sales Factor
a.
Sales delivered or shipped to Oregon purchasers:
(1) Shipped from outside Oregon
........................
(2) Shipped from inside Oregon
..........................
•
b.
Sales shipped from Oregon to:
(1) The United States government
.....................
(2) Purchasers in a state or country
•
where the corporation is not taxable
(e.g., under Public Law 86-272)
.....................
c.
Other business receipts
.......................................
•
•
%
d.
Total sales and other business receipts
..............
%
4.
Sales factor (same as line 3d)
..................................
%
.........................................................................
Total percent (add items 1c, 2c, 3d, and 4, within column C)
5.
6.
Average percent (divide line 5 by the number of factors in column B) (enter on Schedule AP-2, line 5)
•
.
%
(compute percent to 4 decimal places (e.g., 12.34558 should be 12.3456%))
..............................................
SCHEDULE AP-2 — COMPUTATION OF TAXABLE INCOME (see instructions, page 19)
1.
Net income from business both in Oregon and other states (from Form 20, line 13 or Form 20-I, line 15)
1
•
2.
Minus: Net nonbusiness income included in line 1. Attach schedule
2
.....................................................
•
3.
Minus: Gains from prior year installment sales included in line 1. Attach schedule ...............................
3
4.
Total net income subject to apportionment (line 1 minus line 2 and line 3)
.............................................
4
×
%
5.
Oregon apportionment percentage (from Schedule AP-1, line 6)
............................................................
5
6.
Income apportioned to Oregon (line 5 times line 4)
.................................................................................
6
•
7.
Add: Net nonbusiness income allocated entirely to Oregon. Attach schedule
.......................................
7
•
8
8.
Add: Gain from prior year installment sales apportioned to Oregon. Attach schedule
..........................
9.
Total of lines 6, 7 and 8
9
............................................................................................................................
10.
Minus: (a) Oregon apportioned net loss from prior years $ ______________________ , and
(b) net capital loss from other years (see instructions for Form 20, line 14) $ _________________ ,
•
........................................................................................................ 10
from tax year _________________
11
11.
Oregon taxable income (line 9 minus line 10) (carry to Form 20, line 15 or Form 20-I, line 16)
.............
150-102-020 (Rev. 9-99)
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