Explanation Of Terms05
Section 5Explanation of TermsThis section defines the terms used in the tablesin this report, including adjustments made inpreparing the statistics and limitations of thedata items. These explanations are designed to aidthe user in interpreting the statistical content of thisreport and should not be construed asinterpretations of the Internal Revenue Code orpolicies of the Internal Revenue Service. Codesections cited were those in effect for the Tax Yearsof the report. Whenever a year is cited, it refers tothe calendar year, unless otherwise stated. The linereferences given for the terms correspond to theForm 1120, unless indicated otherwise; in mosttables, items taken from other forms (1120-A, 1120F, etc.) and attached schedules were conformed tothe Form 1120 format. Although many standardizingadjustments were made during statistical processingof the returns, the data presented are unaudited asreported by taxpayers and so are subject to taxpayererrors and misinterpretations, as well as statisticalvariability and whatever errors may have arisenduring processing of the returns (see “DataLimitations and Measures of Variability” in Section3). Definitions marked with the symbol Δ have beenrevised for 2005 to reflect changes in the law.Accounts Payable[Page 4, Schedule L, Line 16(d)]This balance sheet account consisted of relativelyshort-term liabilities arising from the conduct of tradeor business and not secured by promissory notes.AdditionalCostsSection263A(Inventory)[Page 2, Schedule A, Line 4]This component of cost of goods sold includedcertain inventory costs capitalized by taxpayerselecting to use a simplified method of accountingunder the uniform capitalization rules of section263A. However, the statistics in this report do notfollow the uniform capitalization rules with respect toseveral deduction items. Certain accrued expensesthat were required to be capitalized under theuniform capitalization rules, such as depreciation,were included in these statistics as currentdeductions whenever they could be identified. See“Cost of Goods Sold” below.Additional Paid-In Capital[Page 4, Schedule L, Line 23(d)]This balance sheet item comprised additions tothe corporation's capital from sources other thanearnings. These sources included receipts from thesale of capital stock in excess of stated value, ns.The amounts shown were afterdeducting any negative amounts.Accounting PeriodsIn some tables, the data were classified accordingto the ending dates of the accounting periodscovered by the corporations’ returns. Returns weregenerally filed covering an annual accounting period;most of the larger corporations filed returns foraccounting periods ending in December (a calendaryear period). Returns could also be filed for onlypart of a year in some circumstances. Part-yearreturns were filed as a result of uidations, or changes to new accounting periods.Income and tax data from part-year returns wereincluded in the statistics, but balance sheet datausually were not; see “Balance Sheets” below.Adjustments to Shareholders’ Equity[Page 4, Schedule L, Line 26(d)]See “Retained Earnings, Unappropriated.”Advertising[Page 1, Line 22]Advertising expenses were allowed as adeduction under Code section 263(b) if they wereordinary and necessary and bore a reasonablerelationship to the trade or business of thecorporation. The amount shown in the statisticsincluded advertising identified as part of the cost ofgoods sold, or capitalized under section 263A, aswell as advertising reported separately as aFigure B in Section 1 shows the number ofreturns filed for each of the accounting periodscovered in this report. For a discussion of thisclassification, see “Time Period Employed” inSection 1, Introduction.269
2005 Corporation Returns - Explanation of Termsbusiness deduction. The statistics include combinedamounts reported as advertising and promotion andadvertising and publicity. They do not include thecosts incurred by publishers, broadcasters, andsimilar businesses in preparing advertisements forothers, which were generally treated as part of thecost of goods sold.tax was paid in spite of the legitimate use ofexclusions, deductions, and credits. In effect, itprovided a second tax system that curtailed oreliminated many of the means of reducing taxesallowed in the regular tax system and taxed theresulting “alternative” taxable income at a reducedrate.For corporations that filed the short form incometax return, Form 1120-A, advertising identified inother deductions or attached schedules wasincluded in the statistics for advertising.A small corporation was not subject to thealternative minimum tax. Generally, a corporationwas considered small for AMT purposes if theaverage annual gross receipts for three years priorto the 2003 Tax Year were 7.5 million or less. Newcorporations were also exempt from the AMT.Alcohol Fuel Credit[Form 6478]A credit was allowed for alcohol (other than thatproduced from petroleum, natural gas, coal or peat,or with a proof less than 150) used as a fuel. Thealcohol fuel credit was the sum of the alcoholmixture credit, the alcohol credit, and the smallethanol producer credit.The American JobsCreation Act of 2004 requires the application of thealternative minimum tax rules to the credit so Form6478 is no longer filed with Form 3800, GeneralBusiness Credit. This means that lines 6 through 9are now made to accommodate the passive activityrules and the carryback of any unused credit allowedthat previously would have been reported on theForm 3800. Also, this means that any carryforwardof the credit from tax years beginning before 2005cannot be shown on the Form 6478.Suchcarryforwards must be shown on the Form 3800.The basic computation of the alternative minimumtax is shown in Table 23 in this report. Thiscomputation involved recomputing taxable incomefrom the regular tax by adding or subtracting itemsthat were allowable in both systems but in differenttax years or under different rules (“adjustmentitems”), adding back deductions not allowed underthe minimum tax (“tax preference items”), andadding or subtracting items from the corporations’books not accounted for elsewhere (the “adjustedcurrent earnings” computation). A net operating lossdeduction, computed using the AMT rules for whatconstitutes a loss, was allowed but limited to 90percent of alternative minimum taxable income(AMTI). The excess of AMTI over a 40,000exemption was taxed at a flat rate of 20 percent.The 40,000 exemption was phased out at higherincome levels; corporations with AMTI of 310,000or more were allowed no exemption. The only creditallowed against the AMT was the credit for foreigntaxes, recomputed using the rules for computingAMTI; in most cases, it could not offset more than 90percent of AMT. The result of this computation wasthe “tentative minimum tax”; the excess of thistentative amount over the regular income tax wasthe legally defined alternative minimum tax, whichwas paid in addition to the regular tax.Allowance for Bad Debts[Page 4, Schedule L, Line 2b(c)]This balance sheet account was the allowanceor reserve set aside to cover uncollectable ordoubtful notes, accounts, and loans, usually shown,as it is on the Form 1120, as an adjustment to notesand accounts receivable.A few corporations,however, reported only net receivables and thus didnot show their allowance for bad debts. Manybanks and savings and loan associations includedreserves for uncollectable mortgages and real estateloans in the allowance for bad debts, and theseamounts were also transferred to this item ifidentified on supporting schedules during statisticalprocessing.The allowance for bad debts was a book accountthat was not necessarily related to the deduction forbad debts allowed for tax purposes (see “Bad Debts”in this section).Most of the following adjustment and preferenceitems could be either additions or subtractions incomputing alternative minimum taxable income. Thefew exceptions are noted.(1)Alternative Minimum Tax[Form 4626, Line 15]The alternative minimum tax (AMT) was designedto ensure that at least a minimum amount of income270Depreciation of property placed inservice after 1986. This was the differencebetween the accelerated depreciationallowed under the regular tax rules and theslower depreciation allowed under the AMT.Generally, the adjustment increased AMTI inthe early years of a property’s life anddecreased it in later years. Certain types ofproperty were exempt from refiguringdepreciation for AMT purposes.
2005 Corporation Returns - Explanation of Terms(2)Amortization of certified pollution controlfacilities. This was the difference betweenthe rapid amortization of pollution controlfacilities allowed under the regular tax andthe deduction under the depreciation systemused for the AMT.(3)Amortization of mining exploration anddevelopment costs. This was thedifference between the regular tax deductionallowed for these expenses and that allowedby the AMT rules, which required that theexpenses be capitalized and amortized over10 years.(4)Amortization of circulation expenses.(personal holding companies only). Thiswas the difference between the regular taxdeduction allowed these expenses and theAMT requirement that they be capitalizedand deducted ratably over 3 years.(5)(10) Tax shelter farm activities.(personalservice corporations only). This was thedifference between farm gains and lossescomputed under the regular tax rules andthose computed using all the AMTaccounting rules. It applied only to personalservice corporations with farming operationsthat were “tax shelters” as defined in section58(a)(2) but not “passive activities.”(11) Passive activities.(closely held andpersonal service corporations only). Thiswas the difference between gains andlosses from passive activities as reported forregular tax purposes and as recomputedusing all the AMT accounting rules.Adjusted gain or loss. Because many ofthe differences between the regular tax andthe AMT affect the calculation of property’sbasis for determining gain or loss from itssale or exchange, gain or loss had to berecomputed for AMT purposes. This itemwas the difference (positive or negative)between the two gains or losses.(6)Long-term contracts. Long-term contracts,except some home construction contracts,were required to use the percentage-ofcompletion method to determine currentincome for the AMT. This item was thedifference between the current year’sincome from the contract under this methodand the methods allowed for the regulartax.(7)Installment sales. Generally, this was thenegative of installment sale income reportedfor regular tax.(8)Merchant marine capital constructionfunds. For the regular tax, some maritimecompanies were allowed to deduct profitsdeposited in a fund for constructing newships, and neither the fund nor the interest itearned was taxed until the money waswithdrawn. This deferral was not allowedunder the AMT, and any such deductions orinterest had to be included in AMTI.(9)health insurers were allowed a specialdeduction from their regular taxable incomethat was not allowed for AMT purposes.This item was the amount of any deductiontaken in the current year.(12) Loss limitations. This was the differencebetween gains and losses computed underthe different rules of the regular tax and AMTsystems where the at-risk and partnershiplimitations applied in the regular tax.(13) Depletion. The depletion deduction underboth the regular tax and the AMT waslimited by the net income from thedepletable property if percentage depletionwas used; in addition, depletion under theAMT was limited to a taxpayer’s basis in theproperty.This item is the differencebetween depletion figured under the regulartax rules and depletion limited by AMT netincome and the AMT basis limitation.(14) Tax-exempt interest from private activitybonds. Interest from private activity bondsissued after August 7, 1986, used to financeprivate activity that was still tax exemptunder the special exceptions in the regulartax was subject to the AMT and so was anaddition to AMTI.(15) Intangible drilling costs. Generally, someof the intangible drilling costs for oil, gas,and geothermal wells that were deductibleas current expenses for the regular tax hadto be capitalized and written off over 10years for the AMT. If the difference betweenthe two systems exceeded 65 percent of thenet income from the properties, the excesswas included in AMTI.Section 833(b) deduction.Under thissection of the Internal Revenue Code, BlueCross/Blue Shield companies and similar271
2005 Corporation Returns - Explanation of TermsAmortization of the following types was includedin this heading when identifiable on tax returns:(16) Accelerated depreciation of real property(pre-1987). Buildings placed in service inthe early 1980s were eligible for accelerateddepreciation methods under the regular tax;for AMT purposes, any current depreciationdeductions on these buildings had to berecalculated using the straight-line methodof depreciation and any positive differenceincluded in AMTI.(17) Accelerated depreciation of leasedpersonal property (pre-1987). (personalholding companies only). The differencebetween the more liberal pre-1987 regulartax rules and the current year’s AMT rulesfor depreciation of personal property had tobe included in AMTI by personal holdingcompanies if the difference was positive.(18) Other adjustments. This item coverednecessary adjustments to allow for changesmade to limitation amounts by AMTcalculations,anallowanceforthepossessions tax credit and the alcohol fuelcredit, and AMT adjustments from estates,trusts, large partnerships, or cooperatives.After all adjustments and preferences had beenincluded in AMTI, a catch-all adjustment, called the“Adjusted current earnings (ACE) adjustmentafter excess” was added to or subtracted from theincome base. The ACE adjustment took into accountitems whose tax treatment offered tax advantagesbut that were not otherwise included in the AMT(such as tax-exempt interest). The “excess” (if any)was the corporation’s total increase in AMTI from theprior year ACE adjustment over its total reductions inAMTI from prior ACE adjustments.(1)Section 197 intangibles.Purchasedgoodwill and other “going concern”intangibles, customer-based intangibles,licenses, franchises, and most otherpurchased intangible assets not includedelsewhere were amortizable over a 15-yearlife.(2)Pollution control facilities (section 169).20 percent of the basis of depreciableproperty used to reduce pollution could bewritten off over 5 years instead of beingdepreciated.(3)Bond premiums (section 171). Premiumson bonds acquired before 1988 wereamortized over the life of the bond; forbonds acquired after 1987, the pro-ratabond premium was an offset to the interestearned and was not included here.(4)Research and experimental expenditures(section 174). Taxpayers can elect to eitheramortize their research and experimentalcosts, deduct them as current businessexpenses, or write them off over a 10-yearperiod. If they elect to amortize these costs,the taxpayer should deduct them in equalamounts over 5 years or more.(5)Lease acquisition costs (section 178).Such costs could be amortized over the termof the lease.(6)Qualified reforestation expenses (section194). Taxpayers can elect to amortize up to 10,000 (or 5,000 if married and filingseparately) of reforestation costs paid orincurred before October 22, 2004 forqualified timber property over a 7 section 1400I). These are certain capitalexpenditures that relate to a qualifiedrevitalization building located in an areadesignated as a renewal community.(8)Business start- up expenditures (section195). For costs paid or incurred beforeOctober 23, 2004, taxpayers could elect anamortization period of 5 years or more. Forcosts paid or incurred after October 22,2004, taxpayers could elect to deduct aAmortizationAmortization was a deduction for the recovery ofthe costs of long-lived intangible assets similar to thedepreciation deduction to recover the costs oftangible assets. It was also used in the IR Code forrecovery of the costs of some tangible assets,usually as a tax preference for those assets. Mostamortization is calculated on a straight-line basisover recovery periods specified in the IR Code.Although amortization is not a line item on thecorporation income tax return, for statisticalpurposes, specific types of amortization were editedfrom attached schedules (for cost of goods sold orother deductions, for example) and included in thisitem in the tables. Because it is not a separate lineitem, the statistics for this item may be less reliablethan for other deduction items.272
2005 Corporation Returns - Explanation of Termsreporting variability than those for the incomestatement and tax computation items, which werethe subject of more detailed instructions and moreintense scrutiny during IRS processing. Beginningin Tax Year 2002, corporations with less than 250,000 in total receipts for the tax year, and lessthan 250,000 in total assets at the end of the taxyear, were not required to file Schedule L.Since balance sheet data were from thetaxpayers’ books, they were generally governed bygeneral accounting principles rather than the specialrules of tax accounting. Where these rules divergedsignificantly, the balance sheet statistics could showlittle relationship to the income statement accounts.Inventories, accumulated depletion, depreciation,and amortization, accrued tax and other liabilityaccounts, and other capitalized items were oftenrecorded on different bases for tax and bookpurposes.limited amount of start-up costs. The coststhat are not deducted currently can beamortized ratably over a 15 year period.(9)Organizationalexpendituresofcorporations (section 248).As withbusiness start-up expenditures, for costspaid or incurred before October 23, 2004,taxpayers could elect an amortization periodof 5 years or more. For costs paid orincurred after October 22, 2004, taxpayerscould elect to deduct a limited amount oforganizational costs. The costs that are notdeducted currently can be amortized ratablyover a 15 year period.(10) Optionalwrite-offofcertaintaxpreferences (section 59(e)). Taxpayerscould avoid including some tax preferenceitems in the minimum tax by electing tocapitalize and amortize rather than deductthe expenses. These options included 3year amortization of circulation expenses(section 173), 10-year amortization ofresearch and experimental expenditures(section 174), 5-year amortization ofintangible drilling costs (section 263) (butsee below), and 10-year amortization ofminingexplorationanddevelopmentexpenses (sections 616 and 617).A number of steps were taken during statisticalprocessing to reduce the variability due to taxpayerreporting practices.Misreported amounts weretransferred to their proper accounts; amounts fromattached schedules were edited into the Schedule Lformat; and missing balance sheets were eithersupplied from reference books (if possible), orstatistically imputed based on other data on thereturn and the company’s characteristics.Some balance sheets were suppressed (or notimputed) during statistical processing.(Thesecompanies appear in the tables in the “zero-assets”category.)The balance sheets of foreigncorporations were not included (with one exception)because it was not possible to separate U.S. assetsfrom foreign ones. Foreign insurance companieswere the exception; they are required to report U.S.assets segregated from foreign ones. Final returnsof corporations going out of existence were notpermitted balance sheets, because they should haveeither had zero assets (if liquidating) or assetsincluded in some other corporation’s return (ifmerging).And balance sheet data were notincluded from most part-year returns, because thesame company’s end-of-year data could have beensubject to inclusion from its complete return.Amortization of intangible drilling costs wasexcluded from this heading when it could beidentified; instead, it was included in “Otherdeductions” in the statistics.Bad Debts[Page 1, Line 15]Bad debts occurring during the year were allowedas a deduction under Code section 166. For mostbusinesses, the deduction was allowed only fordebts actually written off as uncollectable; additionsto reserves, even if that was the taxpayer’s normalmethod of accounting for bad debts, were notdeductible. However, “small” banks with total assetsof 500,000,000 or less were allowed under section585 to deduct additions to bad debt reserves basedon their own experience of bad debt losses.Biodiesel Fuels Credit ΔBalance Sheets[Form 8864]The biodiesel fuels credit was created toencourage the production and use of biodiesel fuels.The credit consists of the biodiesel credit, renewablediesel credit, renewable mixture credit, and the smallagri-biodiesel producer credit. The Energy TaxIncentive Act of 2005 amended section 40A to addcredits for renewable diesel fuel sold after December31, 2005. The Act also added the small agr-[Page 4, Schedule L]The balance sheet data presented in this reportwere the amounts reported by the taxpayer (whenavailable) as of the end of the taxpayer’s accountingyear. Taxpayers were instructed to provide data thatagreed with their books of account but were givenvery few other guidelines. Thus, the statistics forbalance sheets contained considerably more273
2005 Corporation Returns - Explanation of Termsbiodiesel producer credit for tax years ending afterAugust 8, 2005. The mixture credit is 50 cents foreach gallon of biodiesel used in the production of aqualified biodiesel fuel that is sold or used in thecourse of a trade or business. The biodiesel creditamount is 50 cents for each gallon of biodiesel notused in a mixture with diesel fuel either used in thetaxpayer’s trade or business or sold at retail. Thecredit amount increases to 1.00 per gallon if eitherthe biodiesel or the biodiesel mixture fuel meets thedefinition as an agri-biodiesel fuel. The small agribiodiesel credit amount is 10 cents per gallon ofagri-biodiesel (up to a 15 million gallon maximum)that is (a) used by the producer, or sold by theproducer for use, in the production of a qualifiedbiodiesel mixture in a trade or business or as fuel ina trade or business, or (b) sold at retial and placed ina vehicle fuel tank by the producer or a personbuying from the producer. For fuel sold or used after2005 the renewable diesel credit is computed using 1.00 per gallon.foreign sales corporation as described in Codesections 921(d) and 926(b); (2) earnings of foreigntransportation carriers (such as ships and aircraft)that were exempt from U.S. tax by reciprocalexemption; (3) earnings derived from the sale of anyinterest in U.S. real property holding corporations;(4) interest income derived by a possession bankfrom U.S. obligations as described in Code section882(e); (5) earnings derived by certain insurancecompanies which elected to have income treated aseffectively connected income; and (6) income offoreign governments and international organizationsexempt under Code section 892.The branch profits tax was the sum of the taximposed on the earnings and profits and interestpayments of the foreign corporation. The branch taxwas reported on the Form 1120-F, U.S. Income TaxReturn of a Foreign Corporation. The tax wasincluded in Total Income Tax in the statistics. It wasalso shown separately in the statistics for foreigncorporations with U.S. business operations in Tables10 and 11.Branch Profits Tax[Form 1120-F, Page 1, Line 3]This was an additional tax imposed under Codesection 884 on the after-income-tax U.S. earningsand profits of a foreign corporation that were notinvested in a U.S. trade or business. The tax alsoapplied to certain interest payments from incomethat was earned in U.S. operations. The provisionswere designed to impose a tax on foreigncompanies’ branches similar to the withholding taxon dividends and interest imposed on foreign-ownedsubsidiaries incorporated in the U.S. Like thewithholding tax, the rate was set in the law at30 percent, but that rate was only applicable if theU.S. had no tax treaty with the companies’home country setting a different rate (which could bezero).Business Receipts Δ[Page 1, Line 1(c)]Business receipts were the gross operatingreceipts of the corporation reduced by the cost ofreturned goods and allowances. Generally, theyrepresented all of a corporation’s receipts exceptinvestment and incidental income.Businessreceipts may also have included sales and excisetaxes that were included in the sales price ofproducts; some corporations reported this way, whileothers reported their receipts after adjustment forthese taxes.Business receipts included rents reported by realestate operators as well as by other corporations forwhich rent made up a significant portion of income.The latter corporations included manufacturers thatrented their products, lessors of docks, warehouses,pipelines, and other public utility facilities, andcompanies engaged in rental services, such asproviding lodging places and the rental ofautomobiles or clothing.The branch profits tax was imposed on the“dividend equivalent” amount of the earnings andprofits of a U.S. branch of a foreign corporation thatwas attributable to its income effectively connected(or treated as effectively connected under Codesection 897) with a U.S. trade or business. Theeffectively connected earnings and profits were (1)reduced to reflect any reinvestment of the branch'searnings in assets in the U.S. trade or business (orreduce liabilities in the U.S. trade or business) and(2) increased to reflect any prior reinvested earningsthat were considered remitted to the home office ofthe foreign corporation.For banks and other financial institutions whoseprincipal income was interest, business receiptsconsisted of fees, commissions, credit card income,and other operating receipts; interest was reportedunder that heading and included so in the statistics.Banks’ business receipts also included profit fromFederal funds transactions; if the bank reportedgross sales and purchases, the amounts werenetted during statistical processing.Likewise,security dealers included profit from security tradesin business receipts; if gross amounts were reported,Certain earnings and profits attributable to incomeeffectively connected with a U.S. trade or businesswere exempt from the branch profits tax. The taxexempt earnings included: (1) certain earnings of a274
2005 Corporation Returns - Explanation of Termscosts and sales proceeds were netted duringstatistical processing.Regulated investmentcompanies and real estate investment trusts did notreport business receipts; all of their income wasincluded in the investment income categories in thestatistics.Charitable Contributions[Page 1, Line 19]Contributions or gifts to charitable, religious,educational, and similar organizations weredeductible under Code section 170(c). In general,the deduction was limited to 10 percent of taxableincome computed without regard to:Business receipts for insurance companiesconsisted of premium income. Some small propertyand casualty insurance companies, however, couldelect to be taxed only on investment income andthus would have reported no business receipts, andother, smaller, companies were exempt from taxaltogether.Property and casualty insurancecompanies with premium income of 1,200,000 orless could elect (under section 831(b)(2)) to betaxed on only investment income; such companieswith premiums of 600,000 or less were exemptfrom tax under section 501(c)(15).(1) the deduction for contributions;(2) special deductions for dividends receivedand for dividends paid on certain preferredstock of public utilities;(3) any net operating loss carryback under Codesection 172;(4) any capital loss carryback to the tax yearunder Code section 1212(a)(1); and(5) the deduction of bond premiumrepurchase under Code section 249.For all industries, business receipts excludedgains from the sale of assets. See “Net Gain (orLoss), Noncapital Assets” and “Net Capital Gains,”below.onCharitable contributions over the 10 percentlimitation could be carried forward to the next 5 taxyears; however, the carryover was not allowed if itincreased a net operating loss carryover.Capital Gains Tax (1120-RIC)[Form 1120-RIC, Page 2, Sch.J, Line 3b]Regulated investment companies that did notdistribute all of their capital gains to theirshareholders were taxed at the regular corporaterates on the undistributed gain. This tax is acomponent of “Total Income Tax Before Credits.”A corporation could receive a larger deduction forcontributing scientific property used for the care ofthe ill, needy or infants, for research to an institutionof higher education. These applied to all exceptpersonal holding companies and corporations whosebusinesses were the performance of services, andfor contributions of computer technology andequipment to schools (under section 170(e)).Regulated investment companies and real estateinvestment trusts did not report contributions.Contributions made by S corporations were passedthrough to the shareholders to be deducted on theshareholders’ returns.Capital Stock[Page 4, Schedule L, Line 22(d)]This end-of-year balance sheet equity itemincluded amounts shown for outstanding shares ofboth common and preferred stock.Cash[Page 4, Schedule L, Line 1(d)]This balance sheet asset item included theamount of actual money or instruments and claimswhich were usable and acceptable as money onhand at the end of the taxable year, includingcertificates of deposit.The amount shown in the statistics includedcontributions identified as part of cost of goods soldor capitalized under section 263A, as well ascontributions reported as a business deduction.Clean Renewable Energy
“Cost of Goods Sold” below. Additional Paid-In Capital [Page 4, Schedule L, Line 23(d)] This balance sheet item comprised additions to the corporation's capital from sources other than earnings. These sources included receipts from the sale of capital stock in excess of stated value, stock redemptions or conversions, and similar transactions.
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"Python for Programmers" where we teach you how to convert what you know from other programming languages to Python. This course is based around Python version 3. Python has recently undergone a change from Python 2 to Python 3 and there are some incompatibilities between the two versions. The older versions of this course were based around .
