Schedule R - Apportionment And Allocation Of Income - 1998 Page 2

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Schedule R-1 Apportionment Formula

The following information must be submitted by all corporations engaged in a trade or business

(a) Total within and outside

(b) Total within California

California (omit cents)

(omit cents)

California ((b) ÷ (a))

activity conducted within and outside California, regardless of the apportionment method used.

1 Property: Use the average yearly value of owned real and tangible personal

property used in the business at original cost. See General Instruction E.

Exclude property not connected with the business and the value of construction

in progress.

Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Machinery and equipment (including delivery equipment) . . . . . . . . . . . . .

Furniture and fixtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other tangible assets. Attach schedule . . . . . . . . . . . . . . . . . . . . . .

Rented property used in the business. See General Instruction E . . . . . . . . .

•

Total property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Payroll: Use employee wages, salaries, commissions and other

compensation related to business income included in the return.

•

Total payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Sales: Use gross receipts, less returns and allowances . . . . . . . . . . . . .

a Sales delivered or shipped to California purchasers:

(i) Shipped from outside California . . . . . . . . . . . . . . . . . . . . . .

(ii) Shipped from within California . . . . . . . . . . . . . . . . . . . . . .

b Sales shipped from California by any member of the unitary group to:

(i) The United States Government . . . . . . . . . . . . . . . . . . . . . .

(ii) Purchasers in a state where the corporation and its unitary

affiliates are not taxable under Public Law 86-272 . . . . . . . . . . . .

c Other gross receipts (rents, royalties, interest, etc.) . . . . . . . . . . . . . .

•

Total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

•

Divide Sales column (b) by Sales column (a) and multiply by 2 (except for qualified business activities. See General Instruction G) . . . . . . . . . . . . . . . .

4 Total percent. Add the percentages in column (c). See General Instruction J . . .

5 Average apportionment percentage. Divide line 4 by 4 (qualified business

activities divide by 3, see General Instruction G, Sales Factor) and enter

•

here and on Schedule R, Side 1, line 13a. See General Instruction J . . . . . .

Schedule R-2 Sales and General Questionnaire Attach additional sheets if necessary.

Describe briefly the nature and location(s) of your California business activities:

State the exact title and principal business activity of all joint ventures, partnerships or LLCs in which the corporation has an interest:

Does the California sales figure on Schedule R-1 (or a comparable schedule in a combined report) include all sales shipped from California where the purchaser is the U.S.

Government?

Yes

No If no, explain.

Does the California sales figure on Schedule R-1 (or a comparable schedule in a combined report) include all sales shipped from California to states in which all members of the

combined unitary group are immune under Public Law 86-272?

Yes

No If no, explain.

Are the nonbusiness items reported on Schedule R, Side 1, line 2 through line 8, and the apportionment factor items reported on Schedule R-1 treated consistently on all state tax

returns filed by the taxpayer?

Yes

No If no, explain.

Has this corporation or any member of its combined unitary group changed the way income is apportioned or allocated to California from prior year returns?

Yes

If yes, explain.

See Instruction I.

Does the California sales figure on Schedule R-1 (or comparable schedule in a combined report) include all sales shipped to California destinations, including those made by any

unitary affiliate claiming immunity from taxation in this state under Public Law 86-272?

Yes

No If no, indicate the name of the selling member and the nature of the sales

activity believed to be immune.

Does the California sales figure on Schedule R-1 (or comparable schedule in a combined report) include all sales delivered to customers outside this state which have

ultimate destination in this state?

Yes

If no, explain.

Schedule R-3 Net Income (Loss) From the Rental of Nonbusiness Property

(a) Total outside

(b) Total within

California

((a) + (b))

1 Income from rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Rental deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Net income (loss) from rents. Subtract line 2 from line 1. Enter here and

enter column (c) on Side 1, line 4 and column (b) on Side 1, line 15 . . .