Form Boe-517-Le (S1f) - Declaration Of Costs And Other Related Property Information - 2013 Page 2
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11BOE-517-LE (S1B) REV. 17 (12-12)
Under the provisions of sections 826 and 830 of the Revenue and Taxation Code and section 901, Title 18, California Code of
Regulations, the BOE requests that you file a property statement with the BOE between January 1, 2013, and 5:00 p.m., on
March 1, 2013. The property statement shall be completed in accordance with instructions included with the property statement and
in publication 67-LE, Instructions for Reporting State-Assessed Property, for lien date 2013.
Reporting instructions are available on the
Internet at
All parts of the property statement must be filed by March 1 (exception—see “N/A” below). Extensions of time for filing the property
statement or any of its parts may be granted only on a showing of good cause under a written request made prior to March 1. If you
do not file timely, it may result in an added penalty of ten percent of the assessed value as required by section 830 of the Revenue
and Taxation Code.
(8) OTHER INFORMATION—INSTRUCTIONS
The following information shall be provided with the property statements:
a. A statement of your 2012 payments to governmental agencies including payments for video and cable TV franchise for the
use of public property located in California. Payments for video and cable TV franchise should be reported on BOE-517-FF,
Franchise Fee Payments. Please indicate those payments which are on the basis of agreements entered into prior to December
1955 and which have not been subsequently extended or renewed.
b. A statement of changes in revenue and/or costs for the future that are certain, such as rate increases ordered by the California
Public Utilities Commission (CPUC) or other regulatory agencies, or contracts signed by management and labor unions.
c. A copy of your annual report(s) to federal regulatory agencies, such as the Federal Communications Commission (FCC),
Interstate Commerce Commission (ICC), etc.
d. A copy of your annual report to the CPUC.
e. A copy of your Form 10K filed with the Securities and Exchange Commission (SEC).
f. Three (3) copies of your 2012 annual report to stockholders.
g. A statement of the amount of working cash as determined by a lead-lag study prepared in connection with the latest request
for a rate change to the appropriate regulatory commission(s) together with a copy of the study. The date of the rate request
should also be stated on the study. If such a study is not available, the best estimate of average working cash may be reported
with an explanation of how the amount was determined.
h. A statement of the amount of inventory held for sale or lease in the ordinary course of business. Such inventory should be
reported as follows:
1. Inventory quantity and amount, at book cost, as of January 1, 2013.
2. The average quantity and amount of inventory, at book cost, on hand during calendar year 2012. These figures may be
calculated by averaging the twelve (12) month-end balances.
3. Exempt inventory (items held for sale or lease in the ordinary course of business) or supplies which will become a component
part of a product you manufacture or sell should not be reported on BOE-533-E, Tangible Property List.
i. Supplemental information as requested.
A positive response is required for all parts of the property statement. If a requested item does not apply, please so state. If you do not
respond to all parts of the property statement, you may be subject to the penalties of section 830 of the Revenue and Taxation Code.
N/A—Not Applicable
BOE-600-A, Schedule of Leased Equipment to Be Assessed by the BOE to the State Assessee (Lessee), BOE-600-B, Schedule of
Leased Equipment Which Is to Be Reported by Lessor to Local Assessor for Assessment, and BOE-551, Statement of Land Changes,
need not be returned if there is nothing to report. However, a positive response under the “N/A” column on page S1F is required for
those forms not returned.
You have the option of substituting for Financial Schedules A to E inclusive, copies of schedules of corresponding information as filed
in your annual report required by the CPUC, FCC, or SEC for the corresponding period; provided, however, that information regarding
depreciation and taxes shall be furnished as called for in the schedules.
Report book cost (100 percent of actual cost). Include excise, sales and use taxes (see instructions below for important use tax
information), freight-in, installation charges, finance charges during construction, and all other relevant costs required to place the
property in service. Do not reduce costs for depreciation (which must be reported separately). Report separately the details of any trade
in value, write-downs of cost, extraordinary damage or obsolescence, or any other information that may help the BOE in estimating
fair market value.
Note: All replacement cost studies, obsolescence requests, and other voluntary information that assessees believe affect the value
of their property must be filed with the property statement or by a date granted by a formal extension. If such information is not filed
by that date, staff is not required to consider it in determining its unitary value recommendation.
USE TAX INFORMATION
California use tax is imposed on consumers of tangible personal property that is used, consumed, given away or stored in this
state. Businesses must report and pay use tax on items purchased from out-of-state vendors not required to collect California
tax on their sales. If your business is not required to have a seller’s permit with the BOE, the use tax may be reported and paid
on your California State Income Tax Return or choose to report and pay use tax directly to the BOE. Simply use electronic
registration (eReg) at to report and pay the tax due. Obtain additional use tax
information by calling the Taxpayer Information Section at 1-800-400-7115 (TTY:711).
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