Form Wv/bcs-1 - Business Investment And Jobs Expansion Credit And Corporate Headquarters Relocation Credit (Super Credits) - Page 18

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Date Placed In
(1)
(2)
(3)
Service or Use
* Cost or
Applicable
Qualified
Other Basis
Percentage
Investment
MONTH/DAY/YEAR
Col. 1 X Col. 2
Section 3. TRANSFERRED PROPERTY
(a) Owned Machinery, Equipment, and Other Tangible Personal
Property
0%
(1) Remaining useful life less than 4 years
33.33%
(2) Remaining useful life 4 to 6 years
66.66%
(3) Remaining useful life 6 to 8 years
100%
(4) Remaining useful life 8 or more years
(b) Leased Machinery, Equipment, and Other Tangible Personal
Property
(1) Remaining years of primary lease term and useful life less
0%
than 4 years
(2) Remaining years of primary lease term and useful life 4 to 6
33.33%
years
(3) Remaining years of primary lease term and useful life 6 to 8
66.66%
years
(4) Remaining years of primary lease term and useful life 8 years
or more
100%
(c)TOTAL
Section 4. REASONABLE AND NECESSARY EXPENSES
TO RELOCATE CORPORATE HEADQUARTERS
(a)
100%
(1) .......................................................................................................
100%
(2) .......................................................................................................
(3) .......................................................................................................
100%
(4) .......................................................................................................
100%
(5) .......................................................................................................
100%
(b)TOTAL
Section 5. SUMMARY OF QUALIFIED INVESTMENT
(a) Amount from Part 1, Section 1, line (d), Column 3
(b) Amount from Part 1, Section 2, line (d), Column 3
(c) Amount from Part 1, Section 3, line (c), Column 3
(d) Amount from Part 1, Section 4, line (b), Column 3
(e) Total [add lines (a) (b) (c) and (d)]
Date Placed In
(1)
(2)
(3)
ONLY FOR PROPERTY INITIALLY PLACED INTO SERVICE
Service or Use
*Cost or
Applicable
Qualified
PRIOR TO 1/1/90
Other Basis
Percentage
Investment
MONTH/DAY/YEAR
Col. 1 X Col. 2
Section 6. LEASED PROPERTY - FOR WHICH THE COST
IS
NOT QUANTIFIABLE AT THE OUTSET OR
WHICH VARIES ANNUALLY**
(a) Natural resources in place - Royalties actually paid to owner of
100%
the natural resource during this taxable year
(b) Real property - Payments made during this taxable year
100%
(c) Tangible personal property
0%
(1) Primary lease term or useful life of property less than 4 years
33.33%
(2) Primary lease term or useful life of property 4 to 6 years
66.66%
(3) Primary lease term or useful life of property 6 to 8 years
100%
(4) Primary lease term or useful life of property 8 years or more
(d) TOTAL
*
Adjusted cost or other basis is original cost or other basis, less straight line depreciation for period of time the taxpayer used the transferred property outside this
State. In the case of leased property it is the rent reserved for the remainder of the primary term of the lease.
**
Natural resources in place must be capable of sustained production for a period of ten (10) or more years. Any other qualifying real property must have a primary lease
2
term of ten (10) or more years.

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