SCHEDULE: B, C, D, D-1, D-2. F & F-1
1. Enter the costs of new and used assets by the year of acquisition on the appropriate line on Column 2.
2. Column 3 provides for any additions, deletions, or transfers in assets. If any fixtures have been transferred from another area to the City of Manitowoc, they should be reported under original acquisition year.
3. Column 4 summarizes the original costs of assets by year of acquisition after reflecting any additions or deletions.
Schedule E should include only buildings on leased land.
Schedule F should include all leased assets. This would include machinery, furniture, mutifunction faxes, copiers, computer equipment, software, cash registers, and single function fax machines. Use column 6 for taxable leased items and column 7 for exempt computer values.
General office supplies include items which are not subject to resale by the taxpayer but which are necessary to conduct business.
Please be specific when listing leasehold improvements. Be sure to include the year, description of improvement, and the original cost.