California Schedule R - Apportionment And Allocation Of Income - 2015 Page 3
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7Corporation name
California corporation number
Schedule R-1 Apportionment Formula.
Part A Standard Method – Single-Sales Factor Formula. Complete this part only if the corporation uses the single-sales factor formula.
(a)
(b)
(c) Percent within California
See General Information G and Specific Instructions.
Total within and outside California
Total within California
[(b) ÷ (a)] x 100
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. . . . . . .
c Total other gross receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(i) Sales from services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) Sales or other income from intangibles . . . . . . . . . . . . . . . . . .
(iii) Sales from rental, leasing or licensing of tangible or real property
(iv) Sales from other gross receipts . . . . . . . . . . . . . . . . . . . . . . . .
d Sales from partnerships or LLCs treated as partnerships. . . . . . . .
Total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Apportionment percentage. Divide total sales column (b) by total
sales column (a) and multiply the result by 100. Enter the result here
and on Schedule R, Side 1, line 18a. See General Information H . . . .
_ _ _._ _ _ _ %
Part B Three-Factor Formula. Complete this part only if the corporation uses the three-factor formula.
(a)
(b)
(c) Percent within California
Total within and outside California
Total within California
[(b) ÷ (a)] x 100
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. See General
Information G and Specific Instructions. . . . . . . . . . . . . . . . . . . . . . .
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. . . . . . .
c Total other gross receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_ _ _._ _ _ _ %
4
Total percent. Add the percentages in column (c). . . . . . . . . . . . . . .
_ _ _._ _ _ _ %
5
Apportionment percentage. Divide line 4 by 3, enter the result here
and on Schedule R, Side 1, line 18a. See General Information H . . . .
_ _ _._ _ _ _ %
Schedule R 2015 Side 3
8013153
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