California Schedule R - Apportionment And Allocation Of Income/california Schedule R-7 - Election To File A Unitary Taxpayers' Group Return - 2012 Page 3
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Schedule R-1 Apportionment Formula.
Is this corporation electing the Alternate Method – Single-Sales Factor Formula?
Yes
No
If “Yes,” skip Part A and complete Part B.
If “No,” complete Part A and skip Part B.
Part A Standard Method – Three-Factor Formula. Complete this part only if the corporation uses the three-factor formula. (The three-
factor formula includes the single-weighted or double-weighted sales factor.)
(a)
(b)
(c)
Total within and outside California
Total within California
Percent within
California (b) ÷ (a)
1
Property: Use the average yearly value of owned real and tangible
personal property used in the business at original cost. See General
Information 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 Information E. . .
Total property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
%
2
Payroll: Use employee wages, salaries, commissions, and other
compensation related to business income. See General Information F.
.
%
Total payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Sales: 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 to:
(i) The United States Government . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) Purchasers in a state where the taxpayer is not taxable.
See General Information G . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Other gross receipts (rents, royalties, interest, etc.). . . . . . . . . . . .
Total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
%
Divide total sales column (b) by total sales column (a) and multiply by 2 (except for qualified business activities). See General Information G
4
Total percent. Add the percentages in column (c).
.
%
See General Information H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Apportionment percentage. Divide line 4 by 4 (qualified business
activities divide by 3, see General Information G), enter the result
.
%
here and on Schedule R, Side 1, line 18a. See General Information H
Part B Alternate Method – Single-Sales Factor Formula. Complete this part only if the corporation elects the single-sales factor
formula. This is an irrevocable annual election.
(a)
(b)
(c)
Total within and outside California
Total within California
Percent within
California (b) ÷ (a)
1
Sales: 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 to:
(i) The United States Government . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) Purchasers in a state where the taxpayer is not taxable.
See General Information G . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Other gross receipts (rents, royalties, interest, etc.). . . . . . . . . . . .
Total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Apportionment percentage. Divide total sales column (b) by total
sales column (a), enter the result here and on Schedule R,
.
%
Side 1, line 18a. See General Information H. . . . . . . . . . . . . . . . . . . .
Schedule R 2012 Side 3
8013123
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