Form M-P - Wisconsin Manufacturing Personal Property Return - 2013 Page 12
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20Schedule D – COPIERS, TELEPHONE SYSTEMS AND EQUIPMENT
WHAT TO REPORT:
HOW TO REPORT:
Copiers, fax machines used as copiers, office switch boards/telephone systems and equipment.
Col. 2: Total original cost as of Jan. 1 last year. This amount would have been included in
The exemptions under 70.11(39) and (39m) do not apply to copiers, fax machines used as copiers,
last year’s Schedule D, Column 4. Fax machines not used as copiers should be
equipment with embedded computerized components or telephone systems, including equipment that
reported on Schedule C, page 19.
is used to provide telecommunications services, as defined in s. 76.80(3). Include all fully depreciated
Col. 3a & 3b: Changes that occurred during 2012 by year of acquisition. For deletions, enter
items still on site.
the cost from the year of the item’s original acquisition. Include transfers to
* Projects in progress (PIP) costs are those costs that are accumulated over multiple years until the
and from other taxing districts by the year acquired. Do not include approved
project is complete. When the project is cleared to its appropriate account (machinery, boilers, etc.)
waste treatment items.
the value is deleted from PIP and a corresponding addition will occur in that account.
Col. 4: Sum of Columns 2, 3a and 3b. This total must agree with Schedule Y-P, Line 4,
EXCLUDE:
Office furniture, fixtures and office equipment such as computer work stations (desks) and
Column 5. This result must also agree with a detailed listing of assets retained at
file cabinets should be reported on Schedule F. All computers, software, fax machines
your place of business and available for inspection by the Department.
not used as copiers and related data processing equipment should be reported on
IF SUCH LISTING IS NOT AVAILABLE UPON REQUEST, ALL ASSETS MAY BE
Schedule C (Pg. 19).
CONSIDERED TAXABLE.
Exempt copiers (col. 5) includes:
Col. 5: Total original costs of all exempt copiers. These are copiers used in the production
Copiers at a commercial printer used exclusively by employes to print customer copies; copiers at
process.
non-printers used to print labels and/or instructions sold with the product.
Col. 6: Column 5 subtracted from Column 4. The result is the total original cost of taxable
equipment.
Taxable equipment (col. 6) includes:
Walk-up copy machines at a printing establishment used by the public. All copiers used in printing
Col. 7: Preprinted 6 year composite useful life factors are already entered in this
material for internal use i.e., administrative services, invoices, and advertising brochures not sold. All
column.
telephone systems (communications equipment). All fax machines used primarily as copiers.
Col. 8: Column 6 multiplied by Column 7. Do this for each year a cost is recorded and
State Identification Number
compute a final total. This total is entered on Schedule A, Line 5, Column 2.
P
Local Account Number
Column 1
Column 2
Column 3a
Column 3b
Column 4
Column 5
Column 6
Column 7
Column 8
Total
Net Total
Total
Total Orig Cost
Year of
Orig Cost
Additions (+)
Deletions (–)
Orig Cost
Orig Cost of
of TAXABLE
Index
Indexed
LEAVE
Acquisition
as of Jan 1
Since Last
Since Last
as of Jan 1
EXEMPT Copiers
Equipment as of
Factor
Net Taxable
BLANK
Last Year
Jan 1
Jan 1
This Year
as of Jan 1
Jan 1 This Year
(6 yr)
Value
This Year
(Last Year’s Col. 4)
(Col. 2 ± Col. 3a & 3b)
(Col. 4 – Col. 5)
(Col. 6 x Col. 7)
(
)
*
PIP
.875
(
)
2012
.875
(
)
2011
.669
(
)
2010
.507
(
)
2009
.380
(
)
2008
.296
(
)
2007
.225
All prior
(
)
.125
years
TOTAL
(
)
THIS COST SHOULD
THIS VALUE IS
EXPLAIN ANY CHANGES
AGREE WITH SCH Y-P,
ENTERED ON SCH A,
OF 20% OR MORE IN ANY
LINE 4, COL 5
LINE 5, COL 2
GIVEN YEAR
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