Instructions For Form 20 - Oregon Corporation Excise Tax - 2014 Page 20

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Appendix A
Corporation Form 20
2014 Schedule ASC-CORP Codes
Other additions
Description
Code
Description
Code
Alternative fuel vehicle fund (auction) .........................148
Listed foreign jurisdictions—income ............................176
Bad debt reserve federal exceeding Oregon .................156
Listed foreign jurisdictions—loss ..................................177
Capital construction fund ...............................................152
Listed foreign jurisdictions—previously
Charitable donations not allowed for Oregon .............132
included loss or expense ..............................................177
Child Care Office contributions .....................................153
Long-term care insurance premiums ............................163
Claim of right income repayment ..................................173
Losses of nonunitary corporations ................................164
Deferred gain from out-of-state
Net federal capital loss deduction .................................165
disposition of property ................................................ 118
QPAI deductions ..............................................................102
Dependent care credits ....................................................155
Qualified research and development credit .................167
Depletion (percentage in excess of cost) .......................166
REITs and RICs .................................................................168
Depreciation differences..................................................174
Renewable energy development
Film production development contributions ...............157
contributions (auction) ................................................175
Gain or loss on disposition of depreciable property ...158
Safe harbor lease agreements .........................................169
Income from sources outside U.S. .................................159
Trust for Cultural Development
Individual development accounts credit ...................... 113
Account contributions ................................................170
Intercompany transactions involving
Uncategorized addition (must attach explanation) ....199
intangible assets ............................................................160
University venture development
Inventory costs .................................................................161
fund contributions ........................................................171
IRC §139A federal subsidies for prescription drugs ...123
Unused business credits ..................................................122
IRC §631(a) treatment of timber
not recognized by Oregon ...........................................162
Other subtractions
Description
Code
Description
Code
Bad debt reserve Oregon exceeding federal .................359
Inventory costs .................................................................357
Cancellation of debt (COD) income §108(i)..................365
Land donation or bargain sale of land
Charitable contribution ...................................................351
to educational institutions ...........................................350
Deferred gain from out-of-state
Listed foreign jurisdiction—previously
disposition of property ................................................352
included income ...........................................................367
Depletion (Oregon in excess of federal allowance) .....362
Losses from outside U.S. .................................................358
Depreciation differences..................................................353
Manufactured dwelling park tenant payments ...........344
Federal credits ..................................................................354
Oregon Investment Advantage ......................................342
Federal investment tax credit on certain assets ...........355
REITs and RICs .................................................................360
Film production labor rebate ..........................................336
Sale of manufactured dwelling park .............................338
Gain or loss on sale of depreciable property ................356
Uncategorized subtraction
IC-DISC commission payments
(must attach explanation) ............................................399
(DISC formed before 01/02/2014) .............................366
Other Credits
Description
Code
Description
Code
Agricultural workforce housing construction .............712
Alternative fuel vehicle fund
Agricultural workforce housing
(auction) carryforward .................................................953
construction carryforward ..........................................912
Biomass production or collection ..................................743
Alternative fuel vehicle fueling
Biomass production or collection carryforward ..........943
stations carryforward ...................................................401
Business energy conservation
Alternative fuel vehicle fund (auction) .........................753
facilities carryforward ..................................................903
20
150-102-020-1 (Rev. 10-14)
Form 20 Instructions

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