Form 4a-2 - Wisconsin Apportionment Data For Multiple Factor Formulas - 2013 Page 3
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2013 Form 4A-2
Page
Part I–D Apportionment Percentage for Interstate Pipeline Companies
(See section Tax 2.48, Wis. Adm. Code)
Property Factor
(a)
(b)
Wisconsin
Total Company
(i)
(ii)
(i)
(ii)
Beginning
End of
Beginning
End of
of Year
Year
of Year
Year
1 Land . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Buildings . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Furniture and fixtures. . . . . . . . . . . . . . . 3
4 Transportation equipment . . . . . . . . . . . 4
5 Machinery and other equipment . . . . . . 5
6 Depletable property . . . . . . . . . . . . . . . . 6
7 Leasehold improvements. . . . . . . . . . . . 7
8 Inventories . . . . . . . . . . . . . . . . . . . . . . . 8
9 Other (specify) . . . . . . . . . . . . . . . . . . . . 9
10 Add lines 1 through 9. . . . . . . . . . . . . . . 10
(a) Wisconsin
(b) Total Company
11 Separately for Wisconsin and the total company, add
the amounts from line 10, columns (i) and (ii), and
divide each total by 2. This is the total property . . . . . . 11
12 Divide line 11, column (a), by line 11, column (b), and
.
multiply by 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
%
0.3333
13 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Multiply line 12 by line 13. This is the Wisconsin
.
property factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
%
Payroll Factor
(a) Wisconsin
(b) Total Company
15 Wages, salaries, and other compensation paid to
employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Fees paid to affiliated corporations for personal
services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Add lines 15 and 16. This is the total payroll . . . . . . . . 17
18 Divide line 17, column (a), by line 17, column (b), and
multiply by 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
.
%
0.3333
19 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Multiply line 18 by line 19. This is the Wisconsin
payroll factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
.
%
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