Instructions For Form 6198 - At-Risk Limitations

Instructions For Form 6198 - At-Risk Limitations - 1998 Page 4

Line 11 Worksheet—Figure Your Investment in the Activity at the Effective Date

(If the activity began on or after the effective date, do not complete this worksheet.)

Cash on hand and in banks for the activity

Inventories for the activity

Cost or other basis of depreciable assets for the activity. (See instructions

on this page.)

Accumulated depreciation for the activity

Adjusted basis of depreciable assets for the activity. Subtract line 3b from line 3a

Cost or other basis of depletable assets at the time contributed to the

activity

Accumulated depletion taken on or after property was contributed to the

activity

Adjusted basis of depletable assets for the activity. Subtract line 5b from line 5a

Adjusted basis of land for the activity (net of any amortization)

Other assets for the activity

Cash basis taxpayer investment in the activity at the effective date. Add lines 1, 2, 4, 6, 7, and 8.

Enter here and on Form 6198, line 11. (Accrual basis taxpayers also complete lines 10a through 14

below.)

10a

Trade notes and accounts receivable for the activity

10a

10b

Reserve for bad debts for the activity. (See instructions on this page.)

Net receivables for the activity. Subtract line 10b from line 10a

Add lines 9 and 11

Accounts payable for the activity

Accrual basis taxpayer investment in the activity at the effective date. Subtract line 13 from line 12.

Enter here and on Form 6198, line 11

Instructions For Form 6198 - At-Risk Limitations - 1998 Page 4