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About R&D account type apportionment base codes
R&D Account Type Apportionment Base Codes are used to create customized apportionment bases to exclude certain account types from the R&D gross income base (403).
The amount excluded from the R&D gross income base is built by reviewing all entities in the affiliated group. Only account types included in the gross income base can be excluded.
For example, to create an apportionment base code to apportion R&D expense on the basis of affiliated gross income excluding sales returns and allowances, when creating the base, select account type 0100 in the dropdown. This creates a new base that can be used in the place of the system-defined R&D gross income base (403) for the apportionment of R&D expenses.
note
R&D Account Type modified bases are identified by a unique code in the range 17000 - 17450.
You can create an R&D account type apportionment base code in
Charts
,International Apportionment Bases
, R&D Account Types
.This article applies to:
- PRODUCT: ONESOURCE Income Tax
- Return type: international
- Subject: Apportionment
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About apportionment base codes
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