Schedule Ap - Apportionment Of Income For Corporations And Partnerships - 2013 Page 4
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4Tax Year
Schedule AP 2013
Apportionment of Income for
* 1 5 5 7 1 3 0 1 0 1 0 0 0 0 *
Corporations and Partnerships
Name of entity as shown on your Oregon return
FEIN
BIN
Describe the nature and location(s) of your Oregon business activities:
(Do not enter an amount of less than zero)
Schedule AP-1—Apportionment information
(b)
(a)
Everywhere
Oregon
Property/real estate income and interest factor
1. Inventories .......................................................................................................... 1
2. Buildings and other depreciable assets .............................................................. 2
3. Land .................................................................................................................... 3
4. Other assets ........................................................................................................ 4
5. Minus: Construction in progress ......................................................................... 5
6. Rented property (capitalize at 8 times the rental paid) ....................................... 6
7. Net income from real property (insurance only) ................................................. 7
8. Interest received on loans secured by real property (insurance only) ................. 8
•
•
9. Total property or real estate income and interest............................................... 9
Payroll factor (wage and commission)
10. Compensation of officers ..................................................................................10
11. Other wages, salaries, and commissions .........................................................11
•
•
12. Total wages and compensation .......................................................................12
Sales factor
13. Shipped from outside Oregon ...........................................................................13
14. Shipped from inside Oregon .............................................................................14
•
15. Shipped from Oregon to the United States government ..................................15
•
16. Shipped from Oregon to purchasers where corporation is not taxable ............16
17. Other business receipts ....................................................................................17
18. Direct premiums (insurance only) ......................................................................18
19. Annuity considerations (insurance only) ............................................................19
20. Finance and service charge (insurance only) ....................................................20
•
•
21. Total sales ........................................................................................................21
_ _ _ . _ _ _ _
•
%
22. Oregon apportionment percentage (Enter the amount from the worksheet). ............................................... 22
Schedule AP-2—Taxable income computation
1. Income .........................................................................................................................................................................1
•
2. Subtract: Net nonbusiness income included in line 1. Attach schedule ...................................................................2
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3. Subtract: Gains from prior year installment sales included in line 1. Attach schedule .............................................3
4. Total net income subject to apportionment ...............................................................................................................4
×
%
5. Oregon apportionment percentage (from Schedule AP-1, line 22) ..............................................................................5
6. Income apportioned to Oregon (line 4 times line 5) .....................................................................................................6
•
7. Add: Net nonbusiness income allocated entirely to Oregon. Attach schedule .........................................................7
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8. Add: Gain from prior year installment sales apportioned to Oregon. Attach schedule ............................................8
9. Total of lines 6, 7, and 8 ...............................................................................................................................................9
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10. (a) Oregon apportioned net loss from prior years. Attach schedule ..................... 10a
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(b) Net capital loss from other years. Attach schedule ......................................... 10b
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Total loss (line 10a plus line 10b) .............................................................................................................................. 10
11. Oregon taxable income (line 9 minus line 10) .......................................................................................................... 11
150-102-171 Schedule AP (Rev. 10-13)
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