Property factor definition

Property factor means the property fraction computed under s. 71.04 (5) or 71.25 (7), Stats., and s. Tax 2.39.
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Property factor means a fraction the numerator of which is the average book cost of utility plant located in this state for the tax period and the denominator of which is the average book cost of utility plant located everywhere for the tax period. The average book cost of utility plant shall be determined by averaging the beginning and year end balances at original cost, including con- struction work in progress, but the secretary of revenue may require the averaging of monthly book costs during the tax period if that is reasonably required to reflect properly the average value of the taxpayer’s property.
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Property factor means a fraction the numerator of which is the undepreciated
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Examples of Property factor in a sentence

  • Property factor Column 1Column 2Column 3Average value at original cost of real and tangible personal property used in the business.

  • Property factor Column 1 Column 2 Column 3Average value at original cost of real and tangible personal property used in the business.

  • Property factor: Average value at original cost of real and tangible personal property.

  • Property factor (line 5divided by line 6) .................................................................

  • Financial organizations and transportation compa- nies should see “Special Apportionment Formulas” in these instructions.Line 5a — Property factor — In Column 1, write the average value of real and tangible personal property owned or rented and used in your trade or business everywhere.

  • Insurance compa- nies, transportation companies, and financial organizations should see “Special Apportionment Formulas” in these instruc- tions.Line 5a — Property factor —In Column 1, write the average value of real and tangible personal property owned or rented and used in your trade or business everywhere.

  • Financial organizations and transpor- tation companies should see “Special Apportionment Formulas” in these instructions.Line 5a — Property factor — In Column 1, write the average value of real and tangible personal property owned or rented and used in your trade or business everywhere.

  • His apportionment factor is calculated as: Property factor 0% Payroll factor 68% Gross receipts factor 82% Total for all factors 150% ÷ 3 relevant factors = 50% of net profits apportioned to Kansas City, Missouri.

  • However, if all of the partners consist of only North Dakota residentindividuals, estates, and trusts, skip lines 1 through 13, enter 1.000000 on line 14, and check this box Property factor Column 1Column 2Column 3Average value at original cost of real and tangible personal property used in the business.

  • While AEMO has no obligation to publish this information, it is currently assigned a confidentiality status of Public.


More Definitions of Property factor

Property factor means a fraction the numerator of which is the undepreciated original cost as of December thirty-first of the property located in this state owned or rented by the telephone company and used in operating its telecommunications business and the denominator of which is the undepreciated original cost as of December thirty-first of the property located everywhere owned or rented by the telephone company and used in operating its telecommunications business.
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Property factor s Duties” means, in relation to a homeowner, duties in relation to the management of the common parts of land owned by the homeowner. Alleged failures are judged by reference to the Written Statement of Services.
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Related to Property factor

  • Quality factor (Q) means the modifying factor, listed in Tables I and II of 38.4(4), that is used to derive dose equivalent from absorbed dose.

  • Weighting factor wT for an organ or tissue (T) means the proportion of the risk of stochastic effects resulting from irradiation of that organ or tissue to the total risk of stochastic effects when the whole body is irradiated uniformly. For calculating the effective dose equivalent, the values of wT are:

  • Capacity factor means the ratio of the average load on a machine or equipment for the period of time considered to the capacity rating of the machine or equipment.

  • Loss Factor means the scaling factor determined in accordance with clause 6 and applied by the reconciliation manager to volumes of electricity measured or estimated in respect of ICPs on the Network, in order to reflect the impact of the ICP on Losses within the Network;

  • Reserve Penalty Factor means the cost, in $/MWh, associated with being unable to meet a specific reserve requirement in a Reserve Zone or Reserve Sub-zone. A Reserve Penalty Factor will be defined for each reserve requirement in a Reserve Zone or Reserve Sub-zone.

  • Adjustment Factor means, with respect to a share of the Fund (or one unit of any other security for which a Fund Closing Price must be determined), 1.0, subject to adjustment in the event of certain events affecting the shares of the Fund. See “—Anti-dilution Adjustments Relating to the Fund; Alternate Calculation —Anti-dilution Adjustments” below.

  • NOI means Notice of Intent to be covered by this permit.

  • Power Factor means the ratio of usage power measured in kW to total power measured in kVA;

  • Fit factor means a quantitative estimate of the fit of a particular respirator to a specific individual, and typically estimates the ratio of the concentration of a substance in ambient air to its concentration inside the respirator when worn.