Nyc-114.5 - Claim For Sales Tax Or Reap Credit Applied To Unincorporated Business Tax Page 3
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4Form NYC-114.5 - 2000
Page 3
CALCULATING KILOWATTS PER HOUR
To determine the portion of purchases of electricity qualifying for the credit, the ratio of kilowatt-hours of qualifying use to total kilowatt- hours
of use must be calculated. The resulting ratio is then applied to electricity purchases to determine the amount qualifying for credit.
KILOWATT-HOURS QUALIFYING USE PER MONTH
=
PROPORTION OF PURCHASES QUALIFYING FOR CREDIT
KILOWATT-HOURS ALL PURPOSES PER MONTH
Kilowatt-hours of use is determined by multiplying kilowatts per hour of operation by hours of operation.
Methods for determining kilowatts per hour of operation and average hours are outlined below.
MOTORS
LIGHTS
Horsepower known:
Incandescent lights:
Multiply the number of horsepower by 746 and divide by
For incandescent bulbs, add rated wattages and divide
1,000 to determine approximate kilowatts used per hour
by 1,000.
of operation.
WATTS
=
KILOWATTS PER HOUR
HORSEPOWER X 746
1,000
=
KILOWATTS PER HOUR
1,000
Fluorescent lights:
Horsepower not known:
For fluorescent lights, add rated wattages plus an addi-
Multiply volts by amperes indicated on manufacturer’s
tional 20% of rated wattages*, then divide by 1,000.
name plate and divide by 1,000 to determine approximate
WATTS + .20 (WATTS)
=
KILOWATTS PER HOUR
kilowatts used per hour of operation.
1,000
VOLTS X AMPERES
=
KILOWATTS PER HOUR
* The additional 20% of rated wattage is attributable to the energy
1,000
usage of the fluorescent lamp ballasts.
DEVICES OTHER THAN MOTORS OR LIGHTS
DETERMINING HOURS OF OPERATION
For these devices, use wattage rating given by manu-
When determining monthly hours of operation, variations
facturer and divide by 1,000 to obtain approximate
in use throughout the year must be taken into considera-
kilowatts used per hour of operation.
tion. Approximate hours of use for each month of the year
must be added and the result divided by twelve.
WATTS
=
KILOWATTS PER HOUR
TOTAL HOURS PER YEAR
=
AVERAGE HOURS PER MONTH
1,000
12
T
HE CHART BELOW IS A SIMPLIFIED EXAMPLE OF A WORKSHEET FOR DETERMINING THE PORTION OF PURCHASES OF
.
ELECTRICITY QUALIFYING FOR CREDIT WHEN A SINGLE METER RECORDS BOTH QUALIFYING AND NONQUALIFYING USE
KILOWATTS
AVERAGE
AVERAGE HOURS
X
=
PER HOUR OF
OF OPERATION
KILOWATT-HOURS
EXAMPLE
OPERATION
PER MONTH
PER MONTH
ALL QUALIFYING USAGE
Production machine #1
10
100
1000
Production machine #2
10
100
1000
10
100
1000
Other
Total qualifying usage .......................................................................................................... 3000(A)
ALL NONQUALIFYING USAGE
TOTAL
Air conditioners
10
300
3000
(A) + (B) = 18,000 (C)
General lighting
10
300
3000
Office equipment
10
300
3000
Space heaters
10
300
3000
Other
10
300
3000
Total nonqualifying usage ....................................................................................................... 15000 ( B )
3000
A
PROPORTION OF ELECTRICITY
=
OR
TOTAL - ALL USAGES
C
18000
PURCHASE QUALIFYING FOR CREDIT
NOTE: Once the qualifying portion (percentage) has been established, that percentage must be applied against the actual elec-
tricity purchased for any given period for which you are requesting a credit or refund. Any time a change in production
occurs (addition or deletion of production equipment, etc.), the qualifying percentage must be recomputed.
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