2007 Prosystem Tax Line Conversion Chart. S Corporation

Transcription

1 2007 Prosystem Tax Line Conversion Chart S Corporation January 2008

2 2007 S Corporation (1120S) - Sorted by Interview/Worksheet Form The following chart provides S Corporation tax line conversion data sorted by Interview form and box number. te: ProSystem fx Engagement allows tax lines to be designated for a maximum of 99 rental properties. Tax lines for rental properties are only for Partnership, S Corporation, and Exempt rganization tax products. Click any of the following form number/name to read the tax lines for that form/worksheet. Interview Links A-1 A-2 A-3 A-4 B-1 E-1 F-1 F-2 K-3 K-8 K-10 L-1 L-2 L-3 L-4 L-6 L-7 Worksheet Links Income/Deductions Business Income, Cost of Goods Sold, Deductions, Taxes and Licenses, ther Deductions, Income/Deductions Charitable Contributions Income/Deductions Interest Income/Deductions Rent and Royalty Income, Expenses, (ther Rental Activities) Income, Expenses Income/Deductions Farm/4835 Income, Expenses Income/Deductions ther Income and Deductions ther Income Detail, ther Portfolio Income Detail, ther Deductions Detail, ther Portfolio Detail Income/Deductions Schedule K Income/Deductions-verrides and Adjustments Income (Loss) verrides, Deductions verrides ther ther ther Tax-Exempt Income, ther n-deductible Expenses, Expenses Allocable to Tax-Exempt Income ther Schedule K ther - verrides and Adjustments Sch L/M Balance Sheet Current Assets, ther Current Assets, Investments, ther Assets, Current Liabilities, ther Current Liabilities, ther Liabilities, Shareholders' Equity Sch L/M Schedule M-1 Taxable Income NT on Books, Deductions on Books t on Return, Income Per Books t on Return, Deductions on Return t on Books, Book Amounts for Automatic Adjustments Sch L/M Schedule M-2 Distributions, Account Balances, ther Additions, ther Reductions Sch L/M Schedule M-3 Income (Loss), Expense/Deduction items Interview Form Box Number Worksheet Line Tax Line M-3 Temp/ Perm Tax Line Description verride Interview Form A Income Business -> 1. Income A Yes Gross receipts or sales B Yes Returns and allowances Net gain/loss Form Yes Net Farm Income

3 Income(Loss) from Ptnr & Fid Yes ther income Yes nbusiness % - Recapture 280F A.01 Yes Gross Receipts/Sales, M-3 Detail B.01 Yes Returns & Allowances, M-3 Detail Interview Form A Cost of Goods Sold Business -> 2. Cost of Goods Sold 30 1 A01 Yes CGS-Beginning Inventory (Sch A) 35 2 A02 Yes CGS-Purchases (Sch A) 40 3 A03 Yes CGS-Cost of labor (Sch A) A04 Yes CGS-Additional Sec 263A costs (Sch A) A04.02 Yes Amortization - Sec 263A Costs (Sch A) A04.01 Yes Depreciation - Sec 263A Costs (Sch A) A05.01 Yes Depreciation (Sch A) A05.02 Yes Amortization (Sch A) A05 Yes CGS-ther costs (Sch A) A07 Yes CGS-Ending Inventory (Sch A) A01.01 Yes Beginning Inventory (8916A) A01.02 Yes Purchases (8916A) A01.03 Yes Cost of Labor (8916A) A01.05 Yes Ending Inventory (8916A) Yes Depreciation-Sec 263A Costs A02L (8916A) Interview Form A Deductions Business -> 4. Deductions Yes Compensation of officers Yes Salaries and wages Yes Employment Credits Yes Repairs and Maintenance Yes Bad Debts Yes Rents Yes Interest expense Depreciation expense Depletion Yes Advertising expense Yes Pension, profit sharing plans Yes Employee benefit programs Yes ther Post-Retirement Benefits Interview Form A Deductions Business -> 7. Taxes and Licenses State Income Taxes

4 State Taxes t Based on Income City and local income taxes City/Local Taxes t Based on Income Yes Taxes and Licenses Interview Form A ther Deductions and Charitable Contributions Detail Business -> 8. ther Deductions Meals and Entertainment Subj 50% Limit Amortization Yes ther deductions Interview Form A ther Deductions and Charitable Contributions Detail Business -> 4. Deductions Yes Comp. of fficers, M-3 Detail Yes Salaries & Wages, M-3 Detail Yes Repairs & Maint, M-3 Detail Yes Rents, M-3 Detail Yes Advertising, M-3 Detail Yes Employee Benefits, M-3 Detail Interview Form A ther Deductions and Charitable Contributions Detail Charitable Contributions ->1. Contribution Detail t Carried to Form K12A Yes Charitable Contributions Interview Form B Interest Income Interest (Go to Detail button to see actual line numbers) 30/31,etc. Savings and Loan Etc K04 Yes Interest Income US Bonds and Yes 30/32,etc. bligations K04.01 U.S. Government Interest 30/75,etc. Municipal Bonds K16A Tax-exempt interest income-muni. Bonds 30/76,etc. Private Activity Bonds K16A.01 Tax-exempt interest inc.- Priv.Act.Bonds Interview Form E Rental Income and Expenses Rent and Royalty - 2. Income Rental Real Estate Tax Lines A-802CU Yes Gross rents A CU.01 Net Form 4797 rd Gain/Loss

5 Interview Form E Rental Income and Expenses Rent and Royalty - 3. Expenses A-803CU Yes Advertising A-804CU Yes Auto and Travel A-805CU Yes Cleaning and Maintenance A-806CU Yes Commissions A-807CU Yes Insurance A-808CU Yes Legal & ther Prof Fees A-809CU Yes Interest Expense - ther A-810CU Yes Repairs A-811CU Yes Taxes A-812CU Yes Utilities A-813CU Yes Wages & Salaries A-814CU Yes Depreciation - Form A-815CU Yes Amortization A-816CU Yes ther Form 8825 Deductions A CU Yes Association Dues A CU Yes Gardening A CU Yes Licenses and permits A CU Yes Management fees A CU Yes Miscellaneous A CU Yes Painting and decorating A CU Yes Pest control A CU Yes Plumbing and electrical A CU Yes Rents - Real property A CU Yes Rents - Personal property A CU Yes Supplies A CU Yes Telephone Interview Form E Rental Income and Expenses Rent and Royalty - 2. Income ther Rental Activity Tax Lines 50 1 K03A Yes ther Gross Rental Income(Loss) 58 3 K03A.01 Net Form 4797 rd Gain/Loss Interview Form E-1 -- Rental Income and Expenses Rent and Royalty - 3. Expenses K03B K03B.02 Yes Yes Depreciation-ther Rental Exp(4562) Amortization-ther Rental Exp(4562) K03B Yes ther Rental Expense

6 Interview Form F-1 -- Farm Income Farm/ Income 60 1 F Sales of Bought for Resale 61 2 F Cost of Bought for Resale Sales of Livestock/Products 62 3 F Raised 63 4 F05A Total Cooperative Distributions 64 5 F05B Taxable Cooperative Distributions 65 6 F06A Total Agricultural Program Pymts 66 7 F06B Taxable Agricultural Program Pymts 67 8 F07A CCC Loans Reported Under Election 68 9 F07B Total CCC Loans Forfeited or Repaid F07C Taxable CCC Loans Forfeited/Repaid F08A Tot.Curr.Yr. Crop Insurance Proceeds F08B Taxable Curr.Yr. Crop Ins. Proceeds F08D Deferred Crop Insurance Proceeds F Custom Hire (Machine Work) Income F ther Income Beginning Inventory (Accrual F nly) F Ending Inventory (Accrual nly) Interview Form F-2 -- Farm Expenses Farm/4835 -> 3. Expenses 30 1 F Car and Truck Expenses 31 2 F Chemicals 32 3 F Conservation Expenses 33 4 F Custom Hire (Machine Work) Expense 34 5 F Depreciation t Claimed Elsewhere 36 7 F Employee Benefit Programs 37 8 F Feed Purchased 38 9 F Fertilizers and Lime F Freight and Trucking F Gasoline, Fuel, and il F Insurance F23A Interest Expense - Mortgage F23B Interest Expense - ther F Labor Hired F Pension and Profit-Sharing Plans

7 48 19 F26A Rent and Lease Expense - Equipment F26B Rent and Lease Expense - ther F Repairs and Maintenance F Seeds and Plants Purchased F Storage and Warehousing F Supplies Purchased F Taxes F Utilities Veterinary, Breeding, and F Medicine F34A Amortization F ther Farm Expenses Interview Form K-3 -- Schedule K ther Detail ther Income and Deductions -> 1. ther Income Detail K10 Yes ther Income/Loss K10.01 Yes n-portfolio ST Capital Gain K10.02 Yes n-portfolio LT Capital Gain K10.03 Yes ther Gain or Loss K10.04 Yes Form Trade/business gain/loss K10.05 Yes Form LT Income producing loss ther Income and Interview Form K-3 -- Deductions -> 3. ther Schedule K ther Detail Portfolio Income Detail K10.07 Yes ther Portfolio Income/Loss Interview Form K-3 -- Schedule K ther Detail ther Income and Deductions -> 2. ther Deductions Detail K12D Yes ther Deductions K12D.01 Yes Meals and Entertainment Yes Form ST Income K12D.02 producing loss Interview Form K-3 -- Schedule K ther Detail ther Income and Deductions -> 4. ther Portfolio Detail K12D.04 Yes ther Portfolio Deductions K12D.06 Yes Portfolio Deductions-2% Floor

8 K12D.08 Yes Portfolio Deductions-Royalty Interview Form K-3 -- Schedule K ther Detail Worksheet view -> ther -> ther -> 1. ther Tax-Exempt Income K16B ther Tax-Exempt Income Interview Form K-3 -- Schedule K ther Detail Worksheet view -> ther -> ther -> 2. ther n-deductible Expenses K16C ndeductible Expenses Interview Form K-3 -- Schedule K ther Detail Worksheet view -> ther -> ther -> 3. Expenses Allocable to Tax-Exempt Income K16C.01 Expenses allocable to tax-exempt income Interview Form K-8 -- Schedule K Income and Deductions Worksheet view -> Schedule K Income/Deductions - verrides and Adjustments -> 1. Income (Loss) - verrides 31 2 K02 Net income(loss)from rental real estate 34 5 K04.02 Interest Income (verride) 35 6 K05A rdinary Dividends 36 7 K05B Qualified Dividends 37 8 K06 Royalties 38 9 K07 Net Short-Term Cap.Gain(Loss) K08A Net Long-Term Cap.Gain(Loss) K09 Net Section 1231 Gain(Loss) ther Portfolio Income/Loss K10.08 (verride) K10.06 ther Income/Loss (verride) Interview Form K-8 -- Schedule K Income and Deductions Worksheet view -> Schedule K Income/Deductions - verrides and Adjustments -> 2. Deductions - verrides, Unless ted therwise 60 1 K11 Sec 179 Expense

9 61 2 K12A K12D K12D.05 Charitable Contributions (verride) Portfolio Deductions-2% Floor(verride) ther Portfolio Deductions(verride) K12B Investment Interest Expense K12C2 Section 59(e)(2) Expenditures K12D.03 ther Deductions Sch.K (verride) K12D.09 Portfolio Deductions- Royalty(verride) Interview Form K Schedule K ther and Distributions Worksheet view -> ther -> Schedule K ther - verrides and Adjustments 30 1 K16A K16B K16C.02 Tax-exempt interest income (verride) ther Tax-Exempt Income (verride) ndeductible Expenses (verride) Interview Form K Schedule K ther and Distributions Worksheet view -> Sch L/M -> Schedule M-2 -> 5. Distributions 61 2 M207A Distrib not div-accum Adj Acct 62 3 M207C Dist not div-shr Undist Prev Txd 64 5 M207B Distrib not div-ther Adj Acct Interview Form L-1 -- Balance Sheet Assets Sch L/M -> Balance Sheet -> 2. Current Assets 35/36 1 L01 Cash 37/38 2 L02A Accounts receivable 41/42 3 L02B Less allowance for bad debts 43/44 4 L03 Inventories 45/46 5 L04 U.S. Government obligations 47/48 6 L05 Tax-exempt securities Interview Form L-1 -- Balance Sheet Assets Sch L/M -> Balance Sheet -> 3. ther Current Assets 50/51 1 L06.01 Prepaid federal tax 52/53 2 L06.02 Prepaid state tax 54/55 3 L06.03 Prepaid city/county tax L06 ther current assets L06.04 verpayment Federal income tax Interview Form L-1 -- Balance Sheet Assets Sch L/M -> Balance Sheet ->

10 4. Investments 80/81 1 L07 Loans to stockholders 82/83 2 L08 Mortgage and real estate loans 84/85 3 L09 ther investments Interview Form L-1 -- Balance Sheet Assets Sch L/M -> Balance Sheet -> 5. ther Assets 100/101 1 L10A Bldgs & other deprec. assets 102/103 2 L10B Less accumulated depreciation 104/105 3 L11A Depletable assets 106/107 4 L11B Less accumulated depletion 108/109 5 L12 Land (net of any amortization) 110/111 6 L13A Intangible Assets 112/113 7 L13B Less accumulated amortization L14 ther assets Interview Form L-2 -- Balance Sheet Liabilities and Capital Sch L/M -> Balance Sheet -> 6. Current Liabilities 30/31 1 L16 Accounts payable Mortgages, notes payable - 32/33 2 L17 current Interview Form L-2 -- Balance Sheet Liabilities and Capital Sch L/M -> Balance Sheet -> 7. ther Current Liabilities 40/41 1 L18.01 Federal tax payable 42/43 2 L18.02 State tax payable 44/45 3 L18.03 City/county tax payable L18 ther current liabilities Interview Form L-2 -- Balance Sheet Liabilities and Capital Sch L/M -> Balance Sheet -> 8. ther Liabilities 80/81 1 L19 Loans from shareholders Mortgages, notes payable - long 82/83 2 L20 term L21 ther liabilities Interview Form L-2 -- Balance Sheet Liabilities and Capital Sch L/M -> Balance Sheet -> 9. Shareholders' Equity 122/123 1 L22 Capital stock

11 124/125 2 L23 Additional paid-in capital 136/137 4 L24 Retained earnings Adjustments to Shareholder's L25 equity 145/146 7 L26 Less cost of treasury stock Interview Form L-3 -- Schedule M-1 Sch L/M -> Schedule M-1 -> 2. Taxable Income NT on Books 40 1 M Gain on disposition of asset M102 Inc on Sch K; not on book Interview Form L-3 -- Schedule M-1 Sch L/M -> Schedule M-1 -> 3. Deductions on Books t on Return 51 2 M103A Depreciation 52 3 M Depletion 53 4 M Adjustment for jobs credit 54 5 M103B Meals & entertainment M103 Expense on books not Sch K M Penalties M fficers life ins. premiums M Bad debts Interview Form L-3 -- Schedule M-1 Sch L/M -> Schedule M-1 -> 4. Income Per Books t on Return 70 1 M105A Tax-Exempt Interest 71 2 M Gain/loss on dispositn of asset M105 Income on books not on Sch K Interview Form L-3 -- Schedule M-1 Sch L/M -> Schedule M-1 -> 5. Deductions on Return t on Books 81 2 M106A Depreciation 82 3 M Depletion M106 Deduction on Sch K not on books M Bad debts Interview Form L-3 -- Schedule M-1 Sch L/M -> Schedule M-1 -> 6. Book Amounts for Automatic Adjustments Gains(Losses)(BookAmt-AutoAdj) Amortization(BookAmt-AutoAdj)

12 Depr.(Book Amount-Auto.Adj.) Depletion(Book Amt-Auto Adj) A State Taxes(BookAmt-AutoAdj) A City Taxes(Book Amt-AutoAdj) Interview Form L-4 -- Schedule M-2 Sch L/M -> Schedule M-2-1. Account Balances 30/31 1 M201A Accumulated adjustments-beg bal 32/33 2 M201B ther adjustments-beg bal Undist taxable inc prev txd-beg 34/35 3 M201C bal Interview Form L-4 -- Schedule M-2 Worksheet view -> Sch L/M -> Schedule M-2 -> 2. ther Additions 80/81,etc. 1 M203A ther additions-accum Adj Acct 80/82,etc. 01 M203B ther additions-ther Adj Acct Interview Form L-4 -- Schedule M-2 Worksheet view -> Sch L/M -> 3. ther Reductions 100/101,etc. 1 M205A ther reductions-accum Adj Acct Meals and entertainment, Sch.M- 100/101,etc. 1 M205A /102,etc. 1 M205B ther reductions-ther Adj Acct Interview Form L-6 -- Schedule M-3 - Part II, Income (Loss) Sch L/M -> Schedule M-3-2. Income (Loss) 30 1 M3I01A Inc(loss) equity frgn corps-book 31 1 M3I01B Inc(loss) equity frgn corps-temp 32 1 M3I01C Inc(loss) equity frgn corps-perm 34 2 M3I02A Gross frgn div not prev tax-book 35 2 M3I02B Gross frgn div not prev tax-temp 36 2 M3I02C Gross frgn div not prev tax-perm 37 2 M3I02D Gross frgn div not prev tax-tax 39 3 M3I03B Subpart F,QEF,inc. incl.-temp 40 3 M3I03C Subpart F,QEF,inc. incl.perm 41 3 M3I03D Subpart F,QEF,inc. incl.tax 46 4 M3I04A Gross frgn distr prev taxed-book 47 4 M3I04B Gross frgn distr prev taxed-temp 48 4 M3I04C Gross frgn distr prev taxed-perm 50 5 M3I05A Inc(loss) equity US corps-book 51 5 M3I05B Inc(loss) equity US corps-temp 52 5 M3I05C Inc(loss) equity US corps-perm 54 6 M3I06A US div not elim. tax cnsld-book

13 55 6 M3I06B US div not elim. tax cnsld-temp 56 6 M3I06C US div not elim. tax cnsld-perm 57 6 M3I06D US div not elim. tax cnsld-tax 62 7 M3I07A Income(loss) US ptnrshps-book 63 7 M3I07B Income(loss) US ptnrshps-temp 64 7 M3I07C Income(loss) US ptnrshps-perm 65 7 M3I07D Income(loss) US ptnrshps-tax 67 8 M3I08A Income(loss) frgn ptnrshps-book 68 8 M3I08B Income(loss) frgn ptnrshps-temp 69 8 M3I08C Income(loss) frgn ptnrshps-perm 70 8 M3I08D Income(loss) frgn ptnrshps-tax 72 9 M3I09A Inc(loss) oth. pass-thrus-book 73 9 M3I09B Inc(loss) oth. pass-thrus-temp 74 9 M3I09C Inc(loss) oth. pass-thrus-perm 75 9 M3I09D Inc(loss) oth. pass-thrus-tax M3I10A rel. to report.trans.-book M3I10B rel. to report.trans.-temp M3I10C rel. to report.trans.-perm M3I10D rel. to report.trans.-tax M3I11A Interest Income-Book M3I11B Interest Income-Temp M3I11C Interest Income-Perm M3I11D Interest Income-Tax M3I12A Total accrual to cash adj.-book M3I12B Total accrual to cash adj.-temp M3I12C Total accrual to cash adj.-perm M3I12D Total accrual to cash adj.-tax M3I13A Hedging transactions-book M3I13B Hedging transactions-temp M3I13C Hedging transactions-perm M3I13D Hedging transactions-tax M3I14A Mark-to-market inc(loss)-book M3I14B Mark-to-market inc(loss)-temp M3I14C Mark-to-market inc(loss)-perm M3I14D Mark-to-market inc(loss)-tax M3I15A Cost of Goods Sold-Book M3I15B Cost of Goods Sold-Temp M3I15C Cost of Goods Sold-Perm M3I15D Cost of Goods Sold-Tax M3I16A Sale versus lease-book M3I16B Sale versus lease-temp M3I16C Sale versus lease-perm M3I16D Sale versus lease-tax M3I17B Section 481(a) adjs-inc-temp M3I17C Section 481(a) adjs-inc-perm M3I17D Section 481(a) adjs-inc-tax M3I18A Unearned/deferred revenue-book

14 M3I18B Unearned/deferred revenue- Temp M3I18C Unearned/deferred revenue-perm M3I18D Unearned/deferred revenue-tax M3I19A Inc. recog. LT contracts-book M3I19B Inc. recog. LT contracts-temp M3I19C Inc. recog. LT contracts-perm M3I19D Inc. recog. LT contracts-tax M3I20A ID and other imputed int.-book M3I20B ID and other imputed int.-temp M3I20C ID and other imputed int.-perm M3I20D ID and other imputed int.-tax M3I21AA Gain/loss on disp. assets-book M3I21AB Gain/loss on disp. assets-temp M3I21AC Gain/loss on disp. assets-perm M3I21BB Gross cap gains Sch D-Temp M3I21BC Gross cap gains Sch D-Perm M3I21BD Gross cap gains Sch D-Tax M3I21CB Gross cap losses Sch D-Temp M3I21CC Gross cap losses Sch D-Perm M3I21CD Gross cap losses Sch D-Tax M3I21DB Net gain/loss Form 4797-Temp M3I21DC Net gain/loss Form 4797-Perm M3I21DD Net gain/loss Form 4797-Tax M3I21EB Abandonment losses-temp M3I21EC Abandonment losses-perm M3I21ED Abandonment losses-tax M3I21FB Worthless stock losses-temp M3I21FC Worthless stock losses-perm M3I21FD Worthless stock losses-tax M3I21GB th. gain/loss disp. assets-temp M3I21GC th. gain/loss disp. assets-perm M3I21GD th. gain/loss disp. assets-tax M3I22A th.inc(loss) items w. diffs-book M3I22B th.inc(loss) items w. diffs-temp M3I22C th.inc(loss) items w. diffs-perm M3I22D th.inc(loss) items w. diffs-tax M3I25A th.inc(loss) items no diffs-book M3I25D th.inc(loss) items no diffs-tax Interview Form L-7 -- Schedule M-3 - Part III, Expense/Deduction Sch L/M -> Schedule M-3-3. Expense/Deduction 30 1 M3E01A 31 1 M3E01B US curr income tax expense- Book US curr income tax expense- Temp 32 1 M3E01C US curr income tax expense-

15 Perm 33 2 M3E02A US def. income tax expense-book 34 1 M3E01D US curr income tax expense-tax 35 2 M3E02B US def. income tax expense- Temp 36 2 M3E02C US def. income tax expense- Perm 37 3 M3E03A State/local curr inc.tax exp-book 38 3 M3E03B State/local curr inc.tax exp-temp 39 3 M3E03C State/local curr inc.tax exp-perm 40 3 M3E03D State/local curr inc.tax exp-tax 41 4 M3E04A State/local def. inc.tax exp-book 42 4 M3E04B State/local def. inc.tax exp-temp 43 4 M3E04C State/local def. inc.tax exp-perm 45 5 M3E05A Foreign curr. income tax exp- Book 46 5 M3E05B Foreign curr. income tax exp- Temp 47 5 M3E05C Foreign curr. income tax exp- Perm 48 5 M3E05D Foreign curr. income tax exp-tax 50 6 M3E06A Frgn def. income tax exp-book 51 6 M3E06B Frgn def. income tax exp-temp 52 6 M3E06C Frgn def. income tax exp-perm M3E26A Interest expense-book M3E26B Interest expense-temp M3E26C Interest expense-perm M3E26D Interest expense-tax 67 7 M3E07A Equity-based comp.-book 68 7 M3E07B Equity-based comp.-temp 69 7 M3E07C Equity-based comp.-perm 80 7 M3E07D Equity-based comp.-tax 72 8 M3E08A Meals and entertainment-book 73 8 M3E08B Meals and entertainment-temp 74 8 M3E08C Meals and entertainment-perm 75 8 M3E08D Meals and entertainment-tax 76 9 M3E09A Fines and penalties-book 77 9 M3E09B Fines and penalties-temp 78 9 M3E09C Fines and penalties-perm M3E09D Fines and penalties-tax M3E10A Judgments,damages,etc.-Book M3E10B Judgments,damages,etc.-Temp M3E10C Judgments,damages,etc.-Perm M3E10D Judgments,damages,etc.-Tax M3E11A Pension and profit-sharing-book M3E11B Pension and profit-sharing-temp M3E11C Pension and profit-sharing-perm M3E11D Pension and profit-sharing-tax M3E12A ther post-retirement benes-book M3E12B ther post-retirement benes-

16 M3E12C Temp ther post-retirement benes- Perm M3E12D ther post-retirement benes-tax M3E13A Deferred compensation-book M3E13B Deferred compensation-temp M3E13C Deferred compensation-perm M3E13D Deferred compensation-tax M3E14A Char contr-cash/tang. prop-book M3E14B Char contr-cash/tang. prop-temp M3E14C Char contr-cash/tang. prop-perm M3E14D Char contr-cash/tang. prop-tax M3E15A Char contr-intangible prop-book M3E15B Char contr-intangible prop-temp M3E15C Char contr-intangible prop-perm M3E15D Char contr-intangible prop-tax M3E16A CY acq/reorg fees-inv.bank.-book CY acq/reorg fees-inv.bank M3E16B Temp M3E16C CY acq/reorg fees-inv.bank.-perm M3E16D CY acq/reorg fees-inv.bank.-tax M3E17A CY acq/reorg fees-legal/acct- Book M3E17B CY acq/reorg fees-legal/acct- Temp M3E17C CY acq/reorg fees-legal/acct- Perm M3E17D CY acq/reorg fees-legal/acct-tax M3E18A CY acq/reorg fees-oth.costs-book CY acq/reorg fees-oth.costs M3E18B Temp M3E18C CY acq/reorg fees-oth.costs-perm M3E18D CY acq/reorg fees-oth.costs-tax M3E19A Amort./impair. of goodwill-book M3E19B Amort./impair. of goodwill-temp M3E19C Amort./impair. of goodwill-perm M3E19D Amort./impair. of goodwill-tax M3E20A Amort.acq/reorg/start costs-book M3E20B Amort.acq/reorg/start costs-temp M3E20C Amort.acq/reorg/start costs-perm M3E20D Amort.acq/reorg/start costs-tax M3E21A th.amort./impair. write-off-book M3E21B th.amort./impair. write-off-temp M3E21C th.amort./impair. write-off-perm M3E21D th.amort./impair. write-off-tax M3E22A Sec.198 envir. remed. costs-book Sec.198 envir. remed. costs M3E22B Temp M3E22C Sec.198 envir. remed. costs-perm M3E22D Sec.198 envir. remed. costs-tax M3E23BA Page 1 Depletion-Book

17 M3E23BB Page 1 Depletion-Temp M3E23BC Page 1 Depletion-Perm M3E23BD Page 1 Depletion-Tax M3E23AA Depletion-il & Gas-Book M3E23AB Depletion-il & Gas-Temp M3E23AC Depletion-il & Gas-Perm M3E24A Depreciation-Book M3E24B Depreciation-Temp M3E24C Depreciation-Perm M3E24D Depreciation-Tax M3E25A Bad debt expense-book M3E25B Bad debt expense-temp M3E25C Bad debt expense-perm M3E25D Bad debt expense-tax M3E27A Corp owned life ins. prems.-book M3E27B Corp owned life ins. prems.-temp M3E27C Corp owned life ins. prems.-perm M3E27D Corp owned life ins. prems.-tax M3E28A Purchase vs. lease-book M3E28B Purchase vs. lease-temp M3E28C Purchase vs. lease-perm M3E28D Purchase vs. lease-tax M3E29A th.expense items w. diffs-book M3E29B th.expense items w. diffs-temp M3E29C th.expense items w. diffs-perm M3E29D th.expense items w. diffs-tax M3I25A.01 th.expense items no diffs-book M3I25D.01 th.expense items no diffs-tax