(PTE-100APT)                                W
   FEIN                                                                     FAILURE TO COMPLETE 
                                                                      PTE-100APT, SCHEDULE B WILL RESULT 
                                                                         IN 100% APPORTIONMENT TO WV

                                                        APT SCHEDULE B 
        APPORTIONMENT FACTORS FOR MULTISTATE S CORPORATIONS/PARTNERSHIPS (§11-24-7) 
                                                        PART 1 – REGULAR FACTOR
LINES 1 & 2: Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3. 
LINE 5: Column 1 – Enter line 3. Column 2 – line 3 less line 4. Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
                                                        Column 1                      Column 2                                                             Column 3
                                                        West Virginia                 Everywhere                                                       Decimal Fraction (6 digits)

1. Total property....................................                   .00                        .00                                                  .

2. Total payroll......................................                  .00                        .00                                                  .

3. Total sales.........................................                 .00                        .00
4. Sales to purchasers in a state where
   you are not taxable............................                                                 .00

5. Adjusted sales.............................                          .00                        .00                                                  .

6. Adjusted sales (enter line 5 again)                                  .00                        .00                                                  .

7. TOTAL: add Column 3, lines 1, 2, 5, and 6........................................................................................................    .
8. APPORTIONMENT FACTOR – Line 7 divided by the number 4, reduced by the number of factors showing
   zero in Column 2, lines 1, 2, 5, and 6. Enter six (6) digits after the decimal. Enter on PTE-100, Schedule A, line 10                                .

                       PART 2 – MOTOR CARRIER FACTOR (§11-24-7A) 
Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
Enter on PTE-100, Schedule A, line 10
                                                        Column 1                      Column 2                                                             Column 3
                                                        West Virginia                 Everywhere                                                       Decimal Fraction (6 digits)
   VEHICLE MILEAGE 
                                                                                                                                                        .

                PART 3 – FINANCIAL ORGANIZATION FACTOR (§11-24-7B)
Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
Enter on PTE-100, Schedule A, line 10
                                                        Column 1                      Column 2                                                             Column 3
                                                        West Virginia                 Everywhere                                                       Decimal Fraction (6 digits)
   GROSS RECEIPTS 
                                                                        .00                        .00                                                  .

                                                                                      *B54202008W*
                                                                                      B        5 4 2                                                 0 2 0 0 8     W
                                                                      -8-