Assets
Several items within the assets section of the balance sheet can be allocated to a specific state to utilize within the apportionment calculations.
- Inventories
- Buildings and Other Depreciable Assets
- Depletable Assets
- Land
These items can be allocated to the state selecting the state in the drop down next to the input.
Liabilities / Equity
Liabilities will not be utilized in the apportionment calculation therefore there is no way to indicate the state
