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5                                                                                                                                   Oregon Department of Revenue               5
                         2023 Schedule OR-AP
6                                                                                                                                                                              6
                         Apportionment of Income for Corporations and Partnerships
7                                                                                                                                                                              7
8                        Page 1 of 4   • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.             8
9           Taxpayer legal name (as shown on your Oregon return)                                                                                                               9
10                                                                                                                                                                             10
11                                                                                                                                                                             11
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
12          Federal employer identification number (FEIN)                                                                                                                      12
13                                                                                                                                                                             13
14                                                                                                                                                                             14
            99-9999999
15                                                                                                                                                                             15
16          Describe the nature and provide the location(s) of your Oregon business activities:                                                                                16
17                                                                                                                                                                             17
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
18                                                                                                                                                                             18
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
19                                                                                                                                                                             19
20                                                                                                                                                                             20
21          Part 1—Apportionment information                                                                                                                                   21
22                                                                                                                                                                             22
23          Property/real estate income and interest factor                                                                         (Don’t enter an amount less than zero)     23
24                                                                                                                                                                             24
25          Oregon                                                                                                                                                             25
26            1a.  Inventories............................................................................................. 1a.   , , 99,999,999,999.00,                   0 0 26
27                                                                                                                                                                             27
28                                                                                                                                                                             28
29            2a.  Buildings and other depreciable assets ................................................ 2a.                    , , 99,999,999,999.00,                   0 0 29
30                                                                                                                                                                             30
31                                                                                                                                                                             31
32            3a.  Land ...................................................................................................... 3a., , 99,999,999,999.00,                   0 0 32
33                                                                                                                                                                             33
34                                                                                                                                                                             34
35            4a.  Other assets .......................................................................................... 4a.    , , 99,999,999,999.00,                   0 0 35
36                                                                                                                                                                             36
37                                                                                                                                                                             37
38            5a.  Minus: Construction in progress ........................................................... 5a.                , , 99,999,999,999.00,                   0 0 38
39                                                                                                                                                                             39
40                                                                                                                                                                             40
41            6a.  Rented property (capitalize at 8 times the rental rate paid) .................. 6a.                            , , 99,999,999,999.00,                   0 0 41
42                                                                                                                                                                             42
43                                                                                                                                                                             43
44            7a.  Net income from real property (insurance only) .................................... 7a.                        , , 99,999,999,999.00,                   0 0 44
45                                                                                                                                                                             45
46                                                                                                                                                                             46
47            8a.  Interest received on loans secured by real property                                                                                                         47
48                 (insurance only) ..................................................................................... 8a.     , , 99,999,999,999.00,                   0 0 48
49                                                                                                                                                                             49
50                                                                                                                                                                             50
51            9a.  Total property or real estate income and interest (Oregon) ................. 9a.                               , , 99,999,999,999.00,                   0 0 51
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                         150-102-171
63                       (Rev. 07-18-23, ver. 01)                                                                                   15572301010000                             63
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                                                                                                                                      Oregon Department of Revenue
71                        2023 Schedule OR-AP                                                                                                                           71
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74                        Page 2 of 4   • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     74
75                                                                                                                                                                      75
76           Everywhere                                                                                                                                                 76
77             1b.  Inventories............................................................................................. 1b.    , , 99,999,999,999.00,          0 0 77
78                                                                                                                                                                      78
79                                                                                                                                                                      79
80             2b.  Buildings and other depreciable assets ................................................                     2b. , , 99,999,999,999.00,          0 0 80
81                                                                                                                                                                      81
82                                                                                                                                                                      82
83             3b.  Land ...................................................................................................... 3b. , , 99,999,999,999.00,          0 0 83
84                                                                                                                                                                      84
85                                                                                                                                                                      85
86             4b.  Other assets ..........................................................................................     4b. , , 99,999,999,999.00,          0 0 86
87                                                                                                                                                                      87
88                                                                                                                                                                      88
89             5b.  Minus: Construction in progress ...........................................................                 5b. , , 99,999,999,999.00,          0 0 89
90                                                                                                                                                                      90
91                                                                                                                                                                      91
92             6b.  Rented property (capitalize at 8 times the rental rate paid) .......................                        6b. , , 99,999,999,999.00,          0 0 92
93                                                                                                                                                                      93
94                                                                                                                                                                      94
95             7b.  Net income from real property (insurance only) ....................................                         7b. , , 99,999,999,999.00,          0 0 95
96                                                                                                                                                                      96
97             8b.  Interest received on loans secured by real property                                                                                                 97
98                  (insurance only) .....................................................................................      8b. , , 99,999,999,999.00,          0 0 98
99                                                                                                                                                                      99
100                                                                                                                                                                     100
101            9b.  Total property or real estate income and interest (Everywhere) ...........                                  9b. , , 99,999,999,999.00,          0 0 101
102                                                                                                                                                                     102
103                                                                                                                                                                     103
104          Payroll factor (wage and commission)                                                                                                                       104
105                                                                                                                                                                     105
106          Oregon                                                                                                                                                     106
107            10a.  Compensation of officers ....................................................................              10a., , 99,999,999,999.00,          0 0 107
108                                                                                                                                                                     108
109                                                                                                                                                                     109
110            11a.  Other wages, salaries, and commissions ...........................................                     11a.    , , 99,999,999,999.00,          0 0 110
111                                                                                                                                                                     111
112                                                                                                                                                                     112
113          12a.   Total wages and compensation (Oregon) .......................................... 12a.                           , , 99,999,999,999.00,          0 0 113
114                                                                                                                                                                     114
115                                                                                                                                                                     115
116          Everywhere                                                                                                                                                 116
117          10b.  Compensation of officers .................................................................... 10b.               , , 99,999,999,999.00,          0 0 117
118                                                                                                                                                                     118
119                                                                                                                                                                     119
120          11b.  Other wages, salaries, and commissions ........................................... 11b.                          , , 99,999,999,999.00,          0 0 120
121                                                                                                                                                                     121
122                                                                                                                                                                     122
123          12b.   Total wages and compensation (Everywhere) ....................................               12b.               , , 99,999,999,999.00,          0 0 123
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                          150-102-171
129                       (Rev. 07-18-23, ver. 01)                                                                                    15572301020000                    129
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                                                                                                                                    Oregon Department of Revenue
71                        2023 Schedule OR-AP                                                                                                                         71
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74                        Page 3 of 4 • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     74
75                                                                                                                                                                    75
76           Sales factor                                                                                                                                             76
77                                                                                                                                                                    77
78           Oregon                                                                                                                                                   78
79             13.  Shipped from outside Oregon .............................................................. 13.                , ,      99,999,999,999.00,     0 0 79
80                                                                                                                                                                    80
81                                                                                                                                                                    81
82             14.  Shipped from inside Oregon ................................................................. 14.              , ,      99,999,999,999.00,     0 0 82
83                                                                                                                                                                    83
84                                                                                                                                                                    84
85             15.  Shipped from Oregon to the United States government ...................... 15.                                , ,      99,999,999,999.00,     0 0 85
86                                                                                                                                                                    86
87             16.  Shipped from Oregon to purchasers where corporation                                                                                               87
88                  isn’t taxable ........................................................................................... 16. , ,      99,999,999,999.00,     0 0 88
89                                                                                                                                                                    89
90                                                                                                                                                                    90
91             17.  Partnership sales (from Schedule OR-PI) ............................................. 17.                     , ,      99,999,999,999.00,     0 0 91
92                                                                                                                                                                    92
93                                                                                                                                                                    93
94             18.  Other business receipts ........................................................................ 18.          , ,      99,999,999,999.00,     0 0 94
95                                                                                                                                                                    95
96                                                                                                                                                                    96
97             19.  Direct premiums (insurance only) ..........................................................        19.        , ,      99,999,999,999.00,     0 0 97
98                                                                                                                                                                    98
99                                                                                                                                                                    99
100            20.  Annuity considerations (insurance only) ............................................... 20.                   , ,      99,999,999,999.00,     0 0 100
101                                                                                                                                                                   101
102                                                                                                                                                                   102
103            21.  Finance and service charge (insurance only) ........................................ 21.                      , ,      99,999,999,999.00,     0 0 103
104                                                                                                                                                                   104
105                                                                                                                                                                   105
106            22a.  Total sales (Oregon) ............................................................................ 22a.       , ,      99,999,999,999.00,     0 0 106
107                                                                                                                                                                   107
108                                                                                                                                                                   108
109          Everywhere                                                                                                                                               109
110            22b.  Total sales (Everywhere) ......................................................................          22b., ,      99,999,999,999.00,     0 0 110
111                                                                                                                                                                   111
112                                                                                                                                                                   112
113            23.  Oregon apportionment percentage (See Instructions) (Enter the                                                                                     113
114                 amount from the worksheet) (Round to four decimal places) ...............                          23.        999.9999 %                          114
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                           150-102-171
129                        (Rev. 07-18-23, ver. 01)                                                                                        15572301030000             129
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                                                                                                                                    Oregon Department of Revenue
71                 2023 Schedule OR-AP                                                                                                                                  71
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74                 Page 4 of 4          • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     74
75                                                                                                                                                                      75
76           Part 2—Taxable income computation                                                                                                                          76
77                                                                                                                                                                      77
78             1.  Income .................................................................................................... 1. , , 99,999,999,999.00,            0 0 78
79                                                                                                                                                                      79
80             2.  Subtract: Net nonapportionable income included in line 1.                                                                                            80
81                 Include schedule ...................................................................................         2., , 99,999,999,999.00,            0 0 81
82                                                                                                                                                                      82
83             3.  Subtract: Gains from prior year installment sales included in line 1.                                                                                83
84                 Include schedule ...................................................................................         3., , 99,999,999,999.00,            0 0 84
85                                                                                                                                                                      85
86                                                                                                                                                                      86
87             4.  Total net income subject to apportionment ............................................ 4.                      , , 99,999,999,999.00,            0 0 87
88                                                                                                                                                                      88
89             5.  Oregon apportionment percentage (from part 1, line 23)                                                                                               89
90                 (Round to four decimal places) ...............................................................               5.999.9999 %                            90
91                                                                                                                                                                      91
92                                                                                                                                                                      92
93             6.  Income apportioned to Oregon (line 4 times line 5) ................................ 6.                         , , 99,999,999,999.00,            0 0 93
94                                                                                                                                                                      94
95             7.  Add: Net nonapportionable income allocated entirely to Oregon.                                                                                       95
96                 Include schedule ...................................................................................         7., , 99,999,999,999.00,            0 0 96
97                                                                                                                                                                      97
98             8.  Add: Gain from prior year installment sales apportioned to Oregon.                                                                                   98
99                 Include schedule ...................................................................................         8., , 99,999,999,999.00,            0 0 99
100                                                                                                                                                                     100
101                                                                                                                                                                     101
102            9.  Total of lines 6, 7, and 8 .......................................................................... 9.       , , 99,999,999,999.00,            0 0 102
103                                                                                                                                                                     103
104                                                                                                                                                                     104
105            10a.  Oregon apportioned net loss from prior years. Include schedule ......10a.                                    , ,        ,                      0 0 105
                                                                                                                                           99,999,999,999.00
106                                                                                                                                                                     106
107                                                                                                                                                                     107
108          10b.  Net capital loss from other years. See instructions.                                                                                                 108
109                Include schedule ................................................................................10b.          , ,        ,                      0 0 109
                                                                                                                                           99,999,999,999.00
110                                                                                                                                                                     110
111                                                                                                                                                                     111
112            11. Total loss (line 10a plus line 10b) ..........................................................11.              , ,        ,                      0 0 112
                                                                                                                                           99,999,999,999.00
113                                                                                                                                                                     113
114                                                                                                                                                                     114
115            12. Oregon taxable income (line 9 minus line 11) ......................................12.                         , ,        ,                      0 0 115
                                                                                                                                           99,999,999,999.00
116                                                                                                                                                                     116
117          You must include this schedule with your Oregon corporation or insurance tax return.                                                                       117
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                         150-102-171
129                      (Rev. 07-18-23, ver. 01)                                                                                          15572301040000               129
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