Complete The DC Combined Report For Franchise Tax
Government of the District of ColumbiaOffice of the Chief Financial OfficerOffice of Tax and RevenueVincent C. GrayMayorNatwar M. Gandhi Chief Financial OfficerStephen Cordi Deputy Chief Financial Officer2011 Instructions toComplete the DC CombinedReport for Franchise TaxReturnsVersion 1.1 060112
These instructions are provided to assist taxpayers in completing the District of Columbia CombinedReports for a unitary business. A combined report is simply the computational method used to determinethe amount of income of a unitary business that is attributable to the operations within the District.Taxpayers may want to refer to the District of Columbia Combined Reporting Code and RegulationSections and line item instructions provided in the District of Columbia Corporate or UnincorporatedFranchise tax booklets (Forms D-20 and D-30) and federal provisions.A combined report does not ignore the unitary member’s identities of the individual member. Eachmember is considered a taxpayer even though it is part of a unitary group and regardless of whether agroup return is filed or each member files its own income tax return.In filing a District of Columbia combined report, the taxpayer may include a copy(s) of federal return(s)and must show in the in the schedule the following for each member individually and a combined total forall members in the combined report:Income, Intercompany Eliminations and Combined IncomeDistrict Adjustments to Federal Taxable incomeDeductions from the Gross IncomeComputation of Apportionments and Apportionment FactorsComputation of business Income subject to apportionmentAllocation of Non-business Income or LossIncome Apportioned to the DistrictIncome Allocated to the DistrictNet Operating Loss DeductionsDistrict Taxable IncomeDistrict Tax and Non-Refundable Credits. A member must not use its net operating losses andcredits to offset it against those of the other members.
Instructions for Schedules:Use Schedule 1 to complete the name of designated agent, Taxpayer Identification Number (FederalEmployer Identification Number (FEIN or Social Security Number (SSN) and the tax year.Use a separate column for each member of the unitary group and provide the taxpayer identificationnumber of each member and state if any member’s tax year is fiscalized.The designated agent and each member shall complete the line items as stated under the column markeddescription. Theses line items are the same as on the District’s Corporation Franchise or Unincorporatedtax return and as reported for federal tax purposes.You may refer to line items instructions provided in the instruction booklet for Forms D-20 or D-30.A part year member of the unitary group must include its activities for the period it was a member of thegroup.Report the combined amounts of designated agent and all members of the group in the column designated‘Total before the Eliminations’.Eliminate intercompany transactions between and among the unitary group members in determining themember’s income, deductions, etc. Perform the line item adjustments of the amounts reported for federalincome tax purposes and District franchise tax purposes showing the addition to or subtraction fromfederal income to arrive at the District’s taxable Income.List the total under the column marked ‘Intercompany Eliminations’ of each line item eliminated due tointercompany transactions and adjusted due to arrive at the District Taxable Income.Provide the net total of each item under the column marked ‘Combined Group Report’ after adjustingthe amounts from the items marked in the column ‘Total before Eliminations’ with the amount of lineitems marked in the column ‘Intercompany Eliminations.’Use Schedule 2 for computing the apportionment factors.Use Schedule 3 for interest expense offset for tax-exempt interest income.
Complete Schedule 4 formats for Capital and Section 1231 gains and losses and casualty and theft gainand losses.Complete Schedules 5 through 9 as applicable.You may provide the copies of the federal schedules for each member in the group including thedesignated agent for balance sheet items or provide schedules in format of schedule G Balance Sheetgiven in the District Form D-20 on a CD in PDF format.Prepare the worksheet for FAS 109-Deferred Tax Accounts.Bring the totals to the form D-20 or D-30 as appropriate from the column marked ‘Combined GroupReport’.The designated agent must sign the returns and provide all the pertinent data and or informationrequested.File all the combined report schedules, worksheets, net operating loss carry over schedules, unitary groupmember schedules, worldwide DC combined reporting filing election if made, all applicable statementsetc., with the D-20 or D-30 on a CD in PDF format.
Schedule 1District of Columbia Combined ReportTax Year EndingName of Designated AgentTaxpayer Identification Number (FEIN/SSN)Fiscalized (check if fiscalized)Description1Gross Receipts, minus returns and allowances2Cost of Goods Sold, Attach Schedule 73Gross Profit from sales and/or operations, Line 1 minus Line 24Dividends, Attach Schedule 85Interest, Attach Statement6Gross Rental Income, Attach Schedule 97Gross Royalties, Attach Statement8(a)Net Capital Gain, Attach Schedule 4(b) Ordinary Gains (Loss), Attach copy of federal Form 4797CombinedGroup ReportIntercompanyEliminationsTotal BeforeEliminationsDesignatedAgent*Member 1Member 2Member 3(A Bank)Member 4Member 5 26,000,000( 2,000,000) 28,000,000 10,500,000 6,000,000 3,500,000 8,000,000 0 3,088,00000800,0009Other income, include Line 47 and Attach Statement10Total Gross Income, Add Line 3 - 911Compensation of officers, use Schedule C format from Form ,0000012Salaries and 900,0000013Repairs15,0000.0015,000015,000000014Bad 065,000000016Taxes, use Schedule D format from Form erest payments, net of nondeductible payments to related 000018Contributions and/or Gifts, Attach Statement00.00000000019Amortization, Attach copy of your federal Form 50050,0000000.000000000Depreciation, Attach copy of federal Form 4562, excluding federal bonus depreciation20and IRC Sec. 179 expense deductions in excess of 25,00021Depletion, Attach StatementRoyalty payments, net of non-deductible payments to related entities,22Attach Statement23Pension, profit-sharing 30,00040,00000Other deductions, including Advertising and Line 49, Attach 0,000250,000375,0000025Total Deductions, Add Lines 11 through 7,5001,740,0000026Net Income, Line 10 minus Line 000)1,348,0000027Net operating loss deduction (For years before 2000)00000000028Net income after net operating loss deduction, Line 26 minus Line 001,348,00000000000000(b) Expense Related to Non-business Income, Attach Non-business income, Attach Statement29(a) minus 29(b)Net income subject to apportionment, Line 28 minus Line 29( c )Combined Reporting SchedulesPage 1
Continued (SCH. 1 – Combined DC Taxable Income)Name of Designated Agent*3031DescriptionNet income subject to apportionment, Line 28 minus Line 29( c )DC Apportionment factor, Schedule 2, Line 2641Net income apportioned to DC, Line 30 of Combined Group Report column,multiplied by Line 31Portion of Line 29(c) attributable to DC, Attach StatementTotal taxable income before apportioned NOL deduction,Line 32 plus or minus Line 33Apportioned NOL deduction, Loss occurring in year 2000 and laterTotal District Taxable Income, Line 34 minus Line 35 (don’t offset incomeof members with losses of other members)Tax (Combined Tax) Minimum tax is 250, unless DC gross receipts aregreater than 1M, the minimum tax is 1,000Minus Non Refundable CreditsNet Tax, see instructions for minimum requirementsMinus Payments and refundable credits:(a) Tax paid with request for an extension of time to file or paidwith the oriiginal return if this is an amended return(b) 2011 Estimated Franchise tax payments - First QuarterSecond QuarterThird QuarterFourth QuarterTotal Estimated Franchise tax payments(c) Refundable creditsAdd lines 40(a), (b), and (c)4243444546Tax Due, if line 39 amount is larger, subtract line 41 from Line 39Overpayment: if line 41 amount is larger, subtract Line 39 from Line 41Amount you want to apply to your 2012 estimated franchise taxAmount to be refunded: Line 43 minus Line 44Reserved323334353637383940Combined Reporting SchedulesCombinedIntercompanyGroup ReportEliminations2,897,184.0( 950,000)15.0950%0Total BeforeEliminations 3,847,1840DesignatedAgent 2,539,1849.7825%Member 1 707,0005.3125%Member 2( 747,000)Member 3 1,348,000(A Bank)Member 4Member 9.35000015,252.9700002500000000000000000000Page 2
Continued (SCH. 1- Combined DC Taxable Income)Additions and Subtractions to DC IncomeName of Designated Agent*DescriptionCombinedIntercompanyGroup Report EliminationsTotal BeforeEliminationsDesignatedAgentMember 147 Add: State and local taxes measured by net income 295,500 295,500 160,000Interest and dividends exempt under I.R.C.20,00020,00020,000315,500315,500180,0000000A Bank Member4Member 3Member 2 47,000 500 88,00047,000 50088,000000 0Member 5 0Adjustment for D.C. depreciation and Section 179Adjustment for D.C Gain/Loss Sch 4 Line F4Other Additions48 Total Additions, Amount to Line 949 Deduct: Foreign dividend (Sub-Part F gross-up)District municipal interest **Tax-exempt interest on U.S. obligations75,00075,00075,000Less interest expense offset , Schedule 3(2,684)(2,684)(2,684)72,31672,316Adjustment for D.C. depreciation and Section 179Adjustment for D.C Gain/Loss Sch 4 Line F4Other Deductions50Total Deductions, Amount to Line 2472,3160* Member 3 is part of the unitary group but not subject to DC taxes as an example** Do not deduct on line 5 for Combine Reporting Purposes (District Municipal Interest)Combined Reporting SchedulesPage 3
Schedule 2Apportionment Factors ComputationName of Designated AgentTaxpayer Identification Number (FEIN/SSN)Fiscalized (check if fiscalized)Description123Numerator: District PropertyBeginning InventoryLess: Intercompany profits in beginning inventoryBeginning Real & Tangible Personal PropertyTotal Beginning Owned Property - DistrictEnding InventoryLess: Intercompany profits in ending inventoryEnding Real & Tangible Personal PropertyTotal Ending Owned Property - DistrictAverage Beginning Owned Property plusAverage Ending Owned Property divided by 2District Rent ExpenseLess: Intercompany RentsNet District Rent Expense Capitalized X 8Total Owned & Rented Property - District(Average Property Capitalized Rents)Denominator: Everywhere Property456Beginning InventoryLess: Intercompany profits in beginning inventoryBeginning Real & Tangible Personal PropertyTotal Beginning Owned Property - EverywhereEnding InventoryLess: Intercompany profits in ending inventoryEnding Real & Tangible Personal PropertyTotal Ending Owned Property - EverywhereAverage Beginning Owned Property plusAverage Ending Owned Property divided by 2Everywhere Rent ExpenseLess: Intercompany RentsNet Everywhere Rent Expense Capitalized X 8Total Owned & Rented Property - Everywhere(Average Property Capitalized Rents)Total Owned & Rented Property – District, Line 2Total Owned & Rented Property - Everywhere, Line 47District Property Factor, Percentage of Line 5 divided by Line 6Combined Reporting SchedulesTax Year EndingCombined GroupDesignatedMember 1ReportAgentProperty Factor Computation 1,697,000 0 029,800-15,000118,400697,2504,800Member 2Member 3A BankMember 4Member 5 000000000 000000000 000000000 ,962,0001,672,000-150,0007,610,0009,132,000 .39%7.44%0.00%0.00%000000000Page 4
Continued (SCH. 2- Apportionment Factors Computation)Name of Designated AgentDescriptionCombinedGroup ReportDesignatedAgentMember 1Member 2A BankMember 4Member 3Member 5Payroll Factor Computation8District Payroll:(Total compensation paid or accrued) 898,900 679,500 219,400 0 0 0 Everywhere Payroll: (Total Compensation paid or accrued)10Total Payroll - District (Total Compensation paid or accrued)11Total Payroll - Everywhere (Total Compensation paid or accrued)12District Payroll Factor, Line 10 divided by Line 0000Sales Factor Computation13District SalesSales delivered or shipped to District purchasers:From outside District1,200,000700,000.00500,000000From within 000.00000200,000200,000.00000000000000Sales shipped from within District to:The United States GovernmentPurchasers in a state where the entity making the sales is not taxabledue to Public Law 86-272Other gross receipts (rents, royalties, etc)Less intercompany receipts14Total Sales - District15Everywhere Sales30,00025,000.00 (a)-15,000(15,000.00) (c)5,000 (b)4,465,0002,960,000.001,505,000Gross receipts, less returns and allowances28,000,00010,500,000.006,000,000Other gross receipts (rents, royalties, etc)3,040,0001,430,000.00 (d)3,500,0008,000,000001,610,000 (e)-200,000 (g)-1,400,000 (g)00-2,785,000(785,000.00)16Total Sales - 07,600,0000017Total Sales – District, Line 144,465,0002,960,000.001,505,000000018Total Sales – Everywhere, Line 5,0000019District Sales Factor, Line17 divided by Line plier22210District Weighted Sales Factor,Multiply Line 19 by Line 20002131.6050%20.9520%10.6530%2-400,000 (g)0Less intercompany receiptsCombined Reporting Schedules(f)0020.0000%0.0000%Page 5
Continued (SCH. 2- Apportionment Factors Computation)Name of Designated AgentDescription22District Property Factor, Line 723Combined GroupReportDesignated AgentMember 1Member 2Member 3A BankMember 4 * Member 515.83%8.39%7.44%0.00%0.00%0.00%0.00%District Weighted Sales Factor, Line 000%24District Payroll Factor, Line 0%25Total Percent, Add Line 22, 23, and 000%26Divider2427DISTRICT APPORTIONMENT FACTORDivide Line 25 by Line 0.0000%Note for Sales Factor Computation:(a) 25,000 consists of 10,000 of interest income received on an installment sale to a District customer, plus 15,000 received from Member 1 on warehouse rental in District.(b) 5,000 of interest income received by Member 1 from District customers on revolving lines of credit to District customers.(c) 15,000 of rents received by Designated Agent from Member 1 on warehouse space in District is eliminated as an intercompany receipt.(d) DividendsInterestInterest and dividends exempt under the IRCGross RentsNet gain on securities in cash management portifolio( 800,000- 350,000 non-business gain)Other IncomeDesignated Agent, Other Gross Receipts(e) DividendsInterestSales price of mfg. plant resulting in 350,000 gainMember 1, Other Gross Receipts 430,000 175,000 20,000 55,000 450,000(f) DividendsInterestRentsOther IncomeDesignated Agent, Intercompany receipts 300,000 1,430,000 5,000 (g) Member 1, intercompany sales 105,000Member 2, intercompany sales 1,500,000Member 3, intercompany sales 1,610,000Agrees with line 13 400,000 40,000 45,000 300,000 785,000 200,000 1,400,000 400,000 2,000,000* Financial Institutions will use Payroll & Sales Factor receipts (Gross Income) only and they will divide by 2 and no double weighted Sales FactorCombined Reporting SchedulesPage 6
Schedule 3Interest Expense Offset for Tax - Exempt Interest IncomeName of Designated AgentSource1a. Interest expense. Total interest expense deducted in determining federal taxable incomeb. Interest expense disallowed under IRC Sections 265 and 291c. Interest expense from a pass-through entity2345(1)(2)(3)(4)(1) 375,000d. Interest expense of foreign corporations included in the combined reporte. Subtotal. Add lines a through d. 375,000f. Interest expense of corporations included in the consolidated federal return but not partof the combined report filed with the Districtg. Total interest expense. Subtract line f from line e. 375,000Total tax-exempt income (interest on qualifying obligations of the United States andinterest on qualifying obligations of the District)Total income (amount reported on the federal returns (s), total income from Sch. CForm 5471 and partnership total income and distributive amounts)Divide line 2 by line 3Multiply line 1 g by line 4. This is the amount of the Interest Expense Offset.Schedule 3Schedule 2Schedule 3 Total IncomesSchedule 2 Interest Exempt under the IRCTotal IncomeCombined Reporting Schedules(2) 75,000(3) 10,480,0000.0071565 2,684 10,460,000 20,000 10,480,000Page 7
Schedule 4Capital and Section 1231 Gains & LossesName of Designated AgentTaxpayer Identification Number (FEIN/SSN)DescriptionCombinedGroup ReportEliminationsTotal BeforeEliminationsDesignatedMember 1 Member 2 Member 3 Member 4 Member 5AgentWorksheet A: Unitary Group Gain/(Loss)NOTE: Before completing Worksheet A, the Designated Agent and each Member entity must prepare separate-entity pro forma copies of the following federal forms: Schedule D (Form 1120), Form 4684, and Form 4797.A1Capital gain/(loss) from Schedule D, lines 1-3, 6, & 8-1000A2(a)A2(b)A2(c)Section 1231 gain/(loss) from Form 4797, lines 1 & 4-6Adjustment for additional bonus depreciation & Section 179 disallowed by D.C.Adjusted Section 1231 gain/(loss) (add line A2(a) and line A2(b))0000000000000A3(a)A3(b)A3(c)Ordinary gain/(loss) from Form 4797, lines 10, 13, 15, & 16Adjustment for additional bonus depreciation & Section 179 disallowed by D.C.Adjusted ordinary gain/(loss) (add line A3(a) and line A3(b))0000000000000A4(a)A4(b)A4(c)Short-term casualty/theft gain/(loss) from Form 4684, line 31Adjustment for additional bonus depreciation & Section 179 disallowed by D.C.Adjusted short-term casualty gain/(loss) (add line A4(a) and line A4(b))0000000000000A5(a)A5(b)A5(c)Long-term casualty/theft gain/(loss) from Form 4684, lines 36 & 3700Adjustment for additional bonus depreciation & Section 179 disallowed by D.C.00Adjusted long-term casualty gain/(loss) (add line A5(a) and line A5(b))000Worksheet B: Gain/(Loss) Allocated and Assigned to D.C.Apportionment percentage from Schedule 2, line )B1(d)B1(e)Non-business portion of line A1 allocated to D.C.Non-business portion of line A1 allocated outside D.C.Business capital gain/(loss) (subtract line B1(a) and line B1(b) from line A1)Apportioned capital gain/(loss) (multiply line B by line B1(c) of combined group)D.C. capital gain/(loss) (add line B1(a) plus line B1(d))0000000000000B2D.C. Section 1231 gain/(loss) (multiply line B by line A2(c) of combined group)000000000B3D.C. ordinary gain/(loss) (multiply line B by line A3(c) of combined ss portion of line A4(c) allocated to D.C.Non-business portion of line A4(c) allocated outside D.C.Business short-term casualty/theft gain/(loss) (subtract line B4(a) and line B4(b) from line A4(c))Apportioned short-term casualty/theft gain/(loss) (multiply line B by line B4(c) of combined group)D.C. short-term casualty gain/(loss) (add line B4(a) plus line c)B5(d)B5(e)Non-business portion of line A5(c) allocated to D.C.Non-business portion of line A5(c) allocated outside D.C.Business long-term casualty/theft gain/(loss) (subtract line B5(a) and line B5(b) from line A5(c))Apportioned long-term casualty/theft gain/(loss) (multiply line B by line B5(c) of combined group)D.C. long-term casualty/theft gain/(loss) (add line B5(a) plus line B5(d))0000000000000000000000000000000Combined Reporting SchsedulesPage 8
Name of Designated AgentTaxpayer Identification Number roup ReportEliminationsTotal BeforeEliminationsWorksheet A: Unitary Group Gain/(Loss)Worksheet C: Recomputation of Section 1231 Gain/(Loss)If line B5(e) is a casualty/theft gain, enter line B5(e) as a positive number00Enter line B200D.C. Section 1231 gain/(loss) before Section 1231(c) recapture (add line C1 plus line C2)00 If line C3 is negative, skip line C4 and line C5 Enter nonrecaptured D.C. Section 1231 losses from prior five years0D.C. Section 1231 gain (subtract line C4 from line C3, but not less than zero)00 If line C5 is zero, enter line C3 on line D3 below If line C5 is positive, enter line C4 on line D3 below Worksheet D: Recomputation of Ordinary Gain/(Loss)If line B5(e) is a casualty/theft loss, enter line B5(e) as a negative number00If line C3 is a Section 1231 loss, enter line C3 as a negative number00Enter D.C. Section 1231(c) recapture as a positive number (see line C5 instruction)00Enter line B300Enter line B4(e)00D.C. ordinary gain/(loss) (add lines D1 - D5)00Worksheet E: Recomputation of Capital Gain/(Loss)Enter line B1(e)00Enter line C500Enter available D.C. capital loss carryover (per Section 1211) as a negative number0D.C. net capital gain/(loss) (add lines E1-E3)00D.C. capital loss carryover generated (enter line E4, but not greater than zero)00D.C. capital gain net income (enter line E4, but not less than zero)00Worksheet F: Reconciliation of Gain/(Loss)Total gain/(loss) (add Schedule 1, line 8a plus Schedule 1, line 8b)0Nonbusiness gain/(loss) (add the following lines: B1(a) B1(b) B4(a) B4(b) B5(a) B5(b))00Business gain/(loss) (subtract line F1(b) from line F1(a))00Apportioned gain/(loss) (multiply line B by line F1(c) of combined group)00Nonbusiness gain/(loss) allocated to D.C. (add the following lines: B1(a) B4(a) B5(a))00D.C. gain/(loss) without separate D.C. netting (add line F1(d) plus line F1(e))00D.C. gain/(loss) with separate D.C. netting (add line D6 plus line E6)Adjustment for D.C. gain/(loss) (subtract line F1(f) from line F2)Preapportionment adjustment for D.C. gain/(loss) (divide line F3 by line B) Line F4 should be included on Schedule 1 line 47 (if positive) or line 49 (if negative) Combined Reporting Schsedules000000DesignatedMember 1 Member 2 Member 3 Member 4 Member 00000000000000000000Page 9
Schedule 5Reconciliation of Income (Loss) per Book with Income (loss) per ReturnName of Designated AgentTaxpayer Identification Number (FEIN/SSN)Description1.Net Income per books2.Federal Income Tax3.Excess of capital losses over capital gain4.5.Taxable Income not recorded on books this year (Itemize)Expenses recorded on books this year and not deducted on this return(itemize):Combined GroupReport DesignatedAgentMember 1 Tax Year EndingMember 2 Member 3Member 4Member 5 (a) Depreciation(b) Depletion6.TOTAL, Lines 1 through 57.Income recorded on books this year and not included in this return(itemize)8. Tax-exempt interestDeductions on this tax return and not charged against book income thisyear (itemize)(a) Depreciation(b) Depletion9.TOTAL, Line 7 and 810. Taxable income, Federal Form 1120, page 1, line 28 should equal Line 6minus Line 9Combined Reporting Schedules Page 10
Schedule 6Analysis of Unappropriated Retained Earnings per BooksName of Designated AgentTaxpayer Identification Number (FEIN/SSN)Description1.Balance at beginning of year2.Net Income per books3.Other increases (itemize)4.TOTAL, Add Lines 1, 2, and 35.Distributions:Combined GroupReportDesignatedAgentMember 1Member 2Member 3Member 4Member 5 (a) Cash(b) Stock(c) Property6.Other decreases (itemize)7.TOTAL, Line 5 and 6 8.Balance at end of year, Line 4 minus Line 7 Combine Reporting SchedulesPage 11
Schedule 7Computation of Cost of Goods SoldName of Designated AgentTax Year EndingTaxpayer Identification Number (FEIN/SSN)Description1.Inventory at beginning of year2.Merchandise bought for manufacture or sale3.Salaries and wages4.Other costs per books, Attach Statement (AdditionalFederal bonus depreciation is not allowable)5.TOTAL, Add Line 1 through Line 46.Minus: Inventory at end of the year7.Cost of goods sold, Enter here and on Schedule 1,Line 2CombinedGroup ReportDesignatedAgentMember 1Member 2Member 3Member 4Member 5 Method of inventory valuationCombined Reporting SchedulesPage 12
Schedule 8Computation of DividendsName of Designated AgentTax Year EndingTaxpayer Identification Number (FEIN/SSN)DescriptionCombined GroupReportDesignatedAgentMember 1Member 2Member 3Member 4Member 51.Name and Address of Declaring Corporation 2.Total Dividends 3.Minus deduction for (Subpart F Income, Gross Up) Minus deduction for dividends received from4.wholly-owned subsidiary 5.TOTAL, Enter here and on Schedule 1, Line 4 Page 13Combined Reporting Schedules
Schedule 9Computation of Gross Rental IncomeName of Designated AgentTaxpayer Identification Number (FEIN/SSN)DescriptionDesignatedAgentMember 1Member 2Member 3Member 4Member 5Property One - Kind and Address of property :1Gross Amount of Rent 2Depreciation or Amortization* (Per Federal Form 4562) 3Repairs, Attach Explanation 4Taxes, Interest, and Other Expenses*, Attach Explanation 5Total, Line 1 minus Lines 2, 3, and 4 Property Two - Kind and Address of property :6Gross Amount of Rent 7Depreciation or Amortization* (Per Federal Form 4562) 8Repairs, Attach Explanation 9Taxes, Interest, and Other Expenses*, Attach Explanation 10Total, Line 6 minus Lines 7, 8, and 9 Property Three - Kind and Address of property :11Gross Amount of Rent 12Depreciation or Amortization* (Per Federal Form 4562) 13Repairs, Attach Explanation 14Taxes, Interest, and Other Expenses*, Attach Explanation 15Total, Line 11 minus Lines 12, 13, and 14 Property Four - Kind and Address of property :16Gross Amount of Rent 17Depreciation or Amortization* (Per Federal Form 4562) 18Repairs, Attach Explanation 19Taxes, Interest, and Other Expenses*, Attach Explanation 20Total, Line 16 minus Lines 17, 18, and 19 Total Income from Rent, Add Lines 5, 10, 15, and 20(Enter here and Schedule 1, Line 6)* Exclude Federal 30% and 50% bonus depreciation and additional IRC 179 expensedeductionsCombined Reporting SchedulesPage 14
WorksheetFAS 109 - Deferred Tax AccountsName of Designated AgentTaxpayer Identification Number (FEIN/SSN)Asset and Liability AccountsDesignatedAgentMember 1Member 2Member 3Member 4Member 5TotalDeferred Tax Assets:Eligible asset as of 01/01/2011 :Tax Basis Book BasisDeferred Tax Asset BEFORE application of combined reportingDeferred Tax Asset AFTER application of combined reportingDifference in Net Deferred Tax AssetEligible asset as of 01/01/2011 :Tax BasisBook BasisDeferred Tax Asset BEFORE application of combined reportingDeferred Tax Asset AFTER application of combined reportingDifference in Net Deferred Tax AssetEligible asset as of 01/01/2011 :Tax BasisBook BasisDeferred Tax Asset BEFORE application of combined reportingDeferred Tax Asset AFTER application of combined reportingDifference in Net Deferred Tax AssetEligible asset as of 01/01/2011 :Tax BasisBook BasisDeferred Tax Asset BEFORE application of combined reportingDeferred Tax Asset AFTER application of combined reportingDifference in Net Deferred Tax AssetTotal Deferred Tax Assets as of:Combined Reporting SchedulesPage 15
Continued (FAS 109 - Deferred Tax Accounts)Name of Designated AgentAsset and Liability AccountsTaxpayer Identification Number (FEIN/SSN)DesignatedAgentMember 1Member 2Member 3Member 4Member 5TotalDeferred Tax Liabilities:Eligible liability as of 01/01/2011 :Tax Basis Book BasisDeferred Tax Liability BEFORE a
designated agent for balance sheet items or provide schedules in format of schedule G Balance Sheet given in the District Form D-20 on a CD in PDF format. Prepare the worksheet for FAS 109-Deferred Tax Accounts. B
May 02, 2018 · D. Program Evaluation ͟The organization has provided a description of the framework for how each program will be evaluated. The framework should include all the elements below: ͟The evaluation methods are cost-effective for the organization ͟Quantitative and qualitative data is being collected (at Basics tier, data collection must have begun)
Silat is a combative art of self-defense and survival rooted from Matay archipelago. It was traced at thé early of Langkasuka Kingdom (2nd century CE) till thé reign of Melaka (Malaysia) Sultanate era (13th century). Silat has now evolved to become part of social culture and tradition with thé appearance of a fine physical and spiritual .
On an exceptional basis, Member States may request UNESCO to provide thé candidates with access to thé platform so they can complète thé form by themselves. Thèse requests must be addressed to esd rize unesco. or by 15 A ril 2021 UNESCO will provide thé nomineewith accessto thé platform via their émail address.
̶The leading indicator of employee engagement is based on the quality of the relationship between employee and supervisor Empower your managers! ̶Help them understand the impact on the organization ̶Share important changes, plan options, tasks, and deadlines ̶Provide key messages and talking points ̶Prepare them to answer employee questions
Dr. Sunita Bharatwal** Dr. Pawan Garga*** Abstract Customer satisfaction is derived from thè functionalities and values, a product or Service can provide. The current study aims to segregate thè dimensions of ordine Service quality and gather insights on its impact on web shopping. The trends of purchases have
Chính Văn.- Còn đức Thế tôn thì tuệ giác cực kỳ trong sạch 8: hiện hành bất nhị 9, đạt đến vô tướng 10, đứng vào chỗ đứng của các đức Thế tôn 11, thể hiện tính bình đẳng của các Ngài, đến chỗ không còn chướng ngại 12, giáo pháp không thể khuynh đảo, tâm thức không bị cản trở, cái được
Le genou de Lucy. Odile Jacob. 1999. Coppens Y. Pré-textes. L’homme préhistorique en morceaux. Eds Odile Jacob. 2011. Costentin J., Delaveau P. Café, thé, chocolat, les bons effets sur le cerveau et pour le corps. Editions Odile Jacob. 2010. Crawford M., Marsh D. The driving force : food in human evolution and the future.
Le genou de Lucy. Odile Jacob. 1999. Coppens Y. Pré-textes. L’homme préhistorique en morceaux. Eds Odile Jacob. 2011. Costentin J., Delaveau P. Café, thé, chocolat, les bons effets sur le cerveau et pour le corps. Editions Odile Jacob. 2010. 3 Crawford M., Marsh D. The driving force : food in human evolution and the future.
