Corporate Unitary Questionnaire - Audit Division Page 2
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27. Does a common CPA firm prepare income tax returns for both the parent and the subsidiary?
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28. Do auditors of the parent or an affiliate audit books and records of the subsidiary?
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29. Do internal auditors of the parent perform the same functions for the subsidiary?
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30. Do the parent and the subsidiary carry a common or similar worker’s compensation
insurance policy?
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31. Do the purchasing, sales and service staffs of the parent perform the same functions for
the subsidiary?
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32. Do parent officers and employees attend foreign seminars with foreign subsidiary officers
and employees?
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33. Does the parent conduct research and development for the subsidiary?
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34. Does the parent coduct engineering and planning for the subsidiary?
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35. Does the parent receive reports from the subsidiary reflecting:
(a) Current sales?
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(b) Profit and loss?
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(c) Budget?
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36. Does the parent sell any products to the subsidiary?
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37. Does the parent purchase any products from the subsidiary?
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38. Do the parent and the subsidiary loan funds to each other by assignment of accounts receivable?
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39. Does the parent or an affiliate use any designs, patterns or patents and patent rights also
used by the subsidiary?
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40. Does the parent or an affiliate purchase for the subsidiary any of the following:
(a) Raw materials?
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(b) Inventory?
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(c) Equipment?
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(d) Office supplies?
41. Does the parent make the decision for, or approve, any major purchases contracts
of the subsidiary?
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42. Do the parent and the subsidiary share any of the following:
(a) Selling facilities?
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(b) Manufacturing?
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(c) Storage?
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(d) Transportation?
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43. Do the parent and the subsidiary exchange fixed assets?
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44. Are there any common shipping or transportation services between the parent and the
subsidiary?
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45. Are there any common terms of sale or sales contracts used by the parent and the subsidiary?
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46. Does the parent negotiate or approve subsidiary contracts?
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A unitary business is characterized by a unity of ownership, functional integration, centraliza-
tion of management and economies of scale. This questionnaire may be used to help determine the
degree to which these characteristics exist. The questions should be analyzed for their cumulative
effect, not individually. If, after completing this form, a question still exists regarding unitary activity,
call Maine Revenue Services at 207-287-3301 for clarification. If you would like a determination
regarding a potential unitary business, submit this completed form to Maine Revenue Services, Com-
pliance Division, P.O. Box 1062, Augusta, ME 04332-1062.
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