Schedule U-E - Massachusetts Unitary Or Affiliated Group Income

Part 2. Apportionment Denominators

37 Total of members’ worldwide average value of loans (financial institutions only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 37

38 Total of members’ worldwide average value of credit card receivables (financial institutions only) . . . . . . . . . . . . . . . . . . . . 3 38

39 Total of members’ worldwide group intangible financial institution property owned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

40 Total of members’ worldwide group intangible financial institution property owned for apportionment . . . . . . . . . . . . . . . . . . . 40

41 Total of members’ worldwide group tangible property owned at cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 41

42 Total of members’ worldwide group tangible property rented. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 42

43 Total of members’ worldwide group property owned for apportionment. Combine lines 40 through 42 . . . . . . . . . . . . . . . . . . 43

44 Total of members’ worldwide group wages paid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 44

45 Total of members’ worldwide receipts from lease, sublease or rental of real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 45

46 Total of members’ worldwide receipts from lease, sublease or rental of transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 46

47 Worldwide receipts from lease, sublease or rental of other tangible property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 47

48 Worldwide interest (including fees and penalties) from loans secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 48

49 Worldwide interest (including fees and penalties) from loans not secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . 3 49

50 Worldwide net gain on sale of loans secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50

51 Worldwide net gain on sale of loans not secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 51

52 Worldwide interest (include fees & penalties) on credit card receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 52

53 Worldwide net gains on sales of credit card receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 53

54 Worldwide credit card issuer's reimbursement fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 54

55 Worldwide receipts from merchant discount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 55

56 Worldwide loan servicing fees from loans secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 56

57 Worldwide loan servicing fees from loans not secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 57

58 Worldwide interest, dividends and net gains from investment and/or trading assets or activities . . . . . . . . . . . . . . . . . . . . . 3 58

59 Worldwide receipts from the sale of tangible property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 59

60 Worldwide receipts from the sales of services not included above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 60

61 Worldwide receipts from rents and royalties not included above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 61

62 Worldwide group “other” receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 62

63 Worldwide group receipts. Non-financial groups combine lines 59 through 62. Other groups combine lines 45 through 62 . . . 63

Part 3. Total of Massachusetts Numerators

64 Total of members’ Massachusetts financial institution intangible property owned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 64

65 Total of members’ Massachusetts financial institution intangible property for apportionment. . . . . . . . . . . . . . . . . . . . . . . . . 3 65

66 Total of members’ Massachusetts tangible property owned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 66

67 Total of members’ Massachusetts tangible property rented. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 67

68 Total of members’ Massachusetts property for apportioning combined income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 68

69 Total of members’ Massachusetts wages for apportioning combined income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 69

70 Total of members’ Massachusetts receipts from financial instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 70

71 Total of members’ Massachusetts destination tangible sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 71

72 Total of members’ Massachusetts throwback sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 72

73 Total of members’ Massachusetts sales of services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 73

74 Total of members’ Massachusetts rents and royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 74

75 Total of members’ Massachusetts other sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 75

76 Total of members’ Massachusetts receipts assigned under Finnigan rule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 76

77 Total of members’ Massachusetts sales for apportioning combined income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 77

Part 4. Massachusetts Apportioned Income

78 Total of members’ share of combined Massachusetts income, excluding capital gains or losses . . . . . . . . . . . . . . . . . . . . . 3 78

79 Total of members’ share of combined Massachusetts capital gains or losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 79

80 Total of members’ share of combined Massachusetts section 1231 gains or losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 80