Form Boe-517-Ge - Property Statement - Gas And/or Electric Companies - 2013 Page 2
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13BOE-517-GE (S1B) REV. 28 (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-GE, 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.
(7) OTHER INFORMATION—INSTRUCTIONS
The following information shall be provided with the property statements:
a. A statement of your 2012 payments to governmental entities for property located in California. 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 Public
Utilities Commission or other regulatory agencies or contracts signed by management and labor unions. Please furnish
regulatory agency’s decision numbers if changes are due to rate case proceedings.
c. A copy of your annual report(s) to federal regulatory agencies, such as the I.C.C., F.C.C., F.E.R.C., etc.
d. A copy of your annual report to the California Public Utilities Commission.
e. A copy of your Form 10K filed with the Securities and Exchange Commission.
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 r eported 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-ending 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 California Public Utilities Commission or Federal Energy Regulatory Commission 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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