Form Rct-106 - Insert Sheet - Determination Of Apportionment Percentage

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DO NOT PLACE ANY DASHES (-) OR SLASHES (/) IN THE FIELDS
1060014105
RCT-106 (05-14)(FI)
INSERT SHEET
FILE WITH FORM RCT-101
Page 1
MMDDYYYY
TAX YEAR
BEGINNING
START
TAX YEAR
CORPORATION NAME
REVENUE ID
ENDING
Schedules 1 and 2 of this Insert Sheet must be completed by Pennsylvania corporations claiming the exemption for tangible and intangible
assets for capital stock tax purposes and foreign corporations electing to use the single-factor, exempt-asset fraction for foreign franchise
tax purposes.
Tables 1, 2 and 3 of this Insert Sheet must be completed by all corporations apportioning taxable income and by foreign and Pennsylvania
corporations using the three-factor formula to calculate the taxable value of capital stock.
A.
AVERAGE TOTAL ASSETS [Carry to RCT-101, Schedule A-1, Line (4b)] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
B.
Less: AVERAGE EXEMPT ASSETS -
Tangibles (From Schedule 1, below) . . . . . . . . $
Intangibles (From Schedule 2, below) . . . . . . $
Pollution Control Devices . . . . . . . . . . . . . . . . $
$
(See instructions.)
C.
AVERAGE ASSETS TAXABLE IN PA [Carry to RCT-101, Schedule A-1, Line (4a)] . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
AVERAGE TAXABLE ASSETS
D.
PROPORTION OF TAXABLE ASSETS (Calculate to six decimal places.)
=
AVERAGE TOTAL ASSETS
[Carry to RCT-101, Schedule A-1,
Line (5)]
EXEMPTION CLAIMED FOR TANGIBLE AND INTANGIBLE ASSETS (Use whole dollars only.)
E
SCHEDULE 1
Net Book Value - Beginning
Net Book Value - Ending
Amount of Exemption
A
B
C
D
Claimed for Average
EXEMPT TANGIBLE ASSETS
Outside PA
Inside PA
Inside PA
Outside PA
Value of Tangible
(Attach additional schedule if
Assets
necessary.)
Located Outside of PA
(Col. B + D)÷2
1. Buildings . . . . . . . . . . . . . . . . . . .
2. Equipment and Fixtures . . . . . . . . .
3. Land . . . . . . . . . . . . . . . . . . . . . .
4. Leasehold Improvements . . . . . . . .
5. Motor Vehicles . . . . . . . . . . . . . . .
6. Rolling Stock and all Other
Movable Property . . . . . . . . . . . . .
7. Other Tangible Property . . . . . . . . .
(Attach schedule.)
8. Inventories . . . . . . . . . . . . . . . . . .
TOTALS
NOTE: If there was a substantial change during the year, attach a detailed explanation.
SCHEDULE 2
A
B
C
D
E
F
Number of
Date
Date
Held (Full
Book Value
Exemption
EXEMPT INTANGIBLE ASSETS
Shares
Acquired
Sold
Year or No.
Claimed
(Attach additional schedule if necessary.)
of Days)
or %
1. Stocks of PA Corporations . . . . . . . . . . . . . . . . . .
2. Stocks of Foreign Corporations . . . . . . . . . . . . . . .
(More than 50 percent owned)
3. Student Loan Assets . . . . . . . . . . . . . . . . . . . . . .
4. U. S. Securities . . . . . . . . . . . . . . . . . . . . . . . . .
5. Exempt State and Local Securities . . . . . . . . . . . .
6. National Bank Shares . . . . . . . . . . . . . . . . . . . . .
7. TOTALS (For Exemption Purposes) . . . . . . . . . . . .
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