Airline Flight Property Tax Instructions - Minnesota Department Of Revenue Page 4
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4Completing Supporting Schedules
If you checked Fleet by Type on Form
•
Computing Allocation Factor
must be set to FALSE. Column B “MN”
AF109A, you must have checked the
must be set to TRUE. Please list the
The three factors (tonnage, equated plane
Situs-Basis equipment located in Min-
type of aircraft, ship number, whether
hours and revenue ton miles) are equally
nesota and report your spare parts as
it is owned or leased, and the original
weighted at one-third each to arrive at a
such in Minnesota. This means you
acquisition date or lease year. The total
Minnesota percent. Multiply the value of
should only report the spare parts
cost reported should reflect the original
the aircraft by the Minnesota percent, and
located in Minnesota and depreciation
cost plus capitalized improvements in-
the result is the Minnesota value.
(if any) attributed to those parts.
cluding engines installed in the aircraft.
Completing Form AF109C
Choose the depreciation schedule for
Form AF109C Parts is used to report spare
each plane from the dropdown menu.
equipment for each type of aircraft on
hand as of December 31st. All spare
•
Fleet-by-Type Basis. Plane types must
Form AF109C is used to report each type
equipment must be reported at total system
match exactly as entered on AF109B.
of aircraft, owned or leased, and on hand
cost, total system depreciation, Minnesota
Column A “All” must be set to FALSE.
as of December 31st. All aircraft should be
cost and Minnesota depreciation. The
Column B “MN” must be set to TRUE.
reported by aircraft type and year placed in
depreciated system cost and depreciated
service.
Aircraft must be summarized by the type of
Minnesota cost will automatically
aircraft and the year acquired.
calculate.
•
System Basis — all aircraft. Column A
“All” must be set to TRUE. Column B
Spare equipment is to inlcude all spare
Completing Form AF109C
“MN” must be set to FALSE. Each indi-
aircraft and spare flight equipment.
Parts
vidual aircraft must be itemized. Please
This also includes spare computers and
list the type of aircraft, ship number,
spare computer software used in
whether it is owned or leased, and the
•
If you checked System Basis on Form
operating, controlling, or regulating
original acquisition date or lease year.
AF109A, the spare parts will be ap-
aircaraft and flight equipment.
The total cost reported should reflect
portioned using the same ratio used to
the original cost plus capitalized im-
apportion the planes.
Completing Form AF109D
provements including engines installed
•
If you checked Adjusted System Basis
in the aircraft. Choose the deprecia-
on Form AF109A, you must have
tion schedule for each plane from the
Form AF109D is a cost reconciliation form.
checked the Situs-Basis equipment
dropdown menu.
It is used to reconcile the aircraft cost as
located in Minnesota. You should only
shown on Form AF109C to the costs on
•
Adjusted System Basis — aircraft
report spare parts located in Minnesota
RSPA Form 41, the company books and
used in Minnesota. Include only those
and depreciation (if any) attributed to
aircraft which actually flew into Min-
the Annual Report to Shareholders (attach
those parts. The spare parts will not be
nesota during the year. Column A “All”
copies).
apportioned.
Example 1
Example 2
Since the B-727-200 has approximately 45 percent of the
Average weight of passengers . . . . . . . . . . . . . . . . . . . 180 lbs
cargo capacity of the DC-10, the total plane hours for the B
Number of passengers everywhere . . . . . . . . . . . . . 397,243
727-200 will be weighted by 45 percent.
Number of passengers within Minnesota,
first received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,932
Computation of the ratio of equated plane hours for the
Number of passengers within Minnesota,
DC-10 and B-727-200
fully discharged . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,501
Actual
Weighting
Equated
Passenger tonnage everywhere . . . . . . . . . . . . . . . . . . 35,752
System
flight hours
Factor
Plane Hours
Passenger tonnage within Minnesota,
first received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,611
DC-10
10,000
100%
10,000
Passenger tonnage within Minnesota,
B-727-200
10,000
45%
4,500
finally discharged . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,575
Total System
20,000
14,500
A
B
Minnesota
Within
Total
Minnesota
everywhere
DC-10
1,000
100%
1,000
Inbound passenger tonnage . . . . . . . . 1,611
35,752
B-727-200
1,000
45%
450
Outbound passenger tonnage . . . . . . . 1,575
35,752
2,000
1,450
Inbound tonnage of express
Equated plan hour ratio
and freight . . . . . . . . . . . . . . . . . . . . . 1,900
40,103
Total system . . . 1,450/14,500 = 10%
Outbound tonnage of express
and freight . . . . . . . . . . . . . . . . . . . . . 1,875
40,103
DC-10 only . . . 1,000/10,000 = 10%
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,961
151,710
B-727-200 . . . . 450/4,500 = 10%
4
Minnesota percentage (column A ÷ column B) is 4.5884%.
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