Schedule R - California Apportionment And Allocation Of Income - 2014 Page 3
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7Schedule 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)
Total within and outside California
Total within California
Percent 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.
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) 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)
Total within and outside California
Total within California
Percent 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 . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
%
4
Total percent. Add the percentages in column (c).
.
%
See General Information H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 2014 Side 3
8013143
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