California Schedule M-3 (565/568) Draft - Net Income (Loss) Reconciliation For Certain Partnerships And Limited Liability Companies - 2008 Page 3
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3Part III Reconciliation of Net Income (Loss) per Income Statement of Partnership or LLC with Total Income (Loss) per Return – Expense/Deduction Items
(a)
(b)
(c)
(d)
(e)
(f)
Income (Loss)
Temporary
Permanent
Amounts from
California
Amounts using
Expense/Deduction Items
per Income
Difference
Difference
Federal Schedule
Adjustments
California Law
Statement
M-3 (1065)
Column (d)
1 State and local current income tax expense . . . . . . . . . . . . . . . . . 1
2 State and local deferred income tax expense . . . . . . . . . . . . . . . . 2
3 Foreign current income tax expense (other than foreign
withholding taxes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Foreign deferred income tax expense . . . . . . . . . . . . . . . . . . . . . . 4
5 Equity-based compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Meals and entertainment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Fines and penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Judgments, damages, awards, and similiar costs . . . . . . . . . . . . 8
9 Guaranteed payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Pension and profit-sharing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Other post-retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Deferred compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Charitable contribution of cash and tangible property . . . . . . . . . 13
14 Charitable contribution of intangible property . . . . . . . . . . . . . . . 14
15 Organizational expenses per 1 .709-2(a) . . . . . . . . . . . . . . . . . . . . 15
16 Syndication expenses as 1 .709-2(b) . . . . . . . . . . . . . . . . . . . . . . 16
17 Current year acquisition or reorganization investment
banking fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Current year acquisition or reorganization legal and
accounting fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Amortization/impairment of goodwill . . . . . . . . . . . . . . . . . . . . . . 19
20 Amortization of acquisition, reorganization and start-up costs . . . 20
21 Other amortization or impairment write-offs . . . . . . . . . . . . . . . . 21
22 Section 198 environmental remediation costs . . . . . . . . . . . . . . . 22
23a Depletion – Oil & Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23a
b Depletion – Other than Oil & Gas . . . . . . . . . . . . . . . . . . . . . . . . . 23b
24 Intangible drilling & development costs . . . . . . . . . . . . . . . . . . . . 24
25 Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26 Bad debt expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
27 Interest expense (attach Form 8916-A) . . . . . . . . . . . . . . . . . . . . 27
28 Purchase versus lease (for purchasers and/or lessees) . . . . . . . . 28
29 Other expense/deduction items with differences (attach schedule) 29
30 Total expense/deduction items . Combine lines 1 through 29 .
Enter here and on Part II, line 24, reporting positive amounts as
negative and negative amounts as positive . . . . . . . . . . . . . . . . . 30
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