Form M-P - Wisconsin Manufacturing Personal Property Return - 2013 Page 19
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20Schedule C – COMPUTERS, SOFTWARE AND FAX MACHINES
WHAT TO REPORT ON THIS SCHEDULE:
HOW TO REPORT:
Report all facsimile machines, computers, software, and related electronic data processing equipment. This includes
Col. 2: Total original cost as of Jan. 1 last year. This amount would
mainframes, personal computers, servers, terminals, monitors, disk and tape drives, and printers. Report projects in progress
have been included in last year’s Schedule C, Column 4.
and fully depreciated items still on site. Exclude fax machines that are also copiers, report these on Schedule D.
Col. 3a & 3b: Changes that occurred during 2012 by year of ac‑
* Projects in progress (PIP) costs are those costs that are accumulated over multiple years until the project is complete. When
quisition. For deletions, enter the cost from the year
the project is cleared to its appropriate account (machinery, boilers, etc.) the value is deleted from PIP and a corresponding
of the item’s original acquisition. Include transfers to
addition will occur in that account.
and from other taxing districts by the year acquired.
Do not include approved waste treatment items.
WHAT TO REPORT IN COLUMN 5:
Report the cost of all custom software. Report computers and software used to operate exempt production machines or
Col. 4: Sum of Columns 2, 3a and 3b. This total must agree with
for producing electronic templates, patterns, typesetting or page layout. This equipment is exempt from property taxes as
Schedule Y‑P, Line 9, Column 5. This result must also agree
manufacturing machinery and equipment under the provisions of s. 70.11(27), Wis. Stats.
with a detailed listing of assets retained at your place of
business and available for inspection by the Department.
WHAT TO REPORT IN COLUMN 6:
IF SUCH LISTING IS NOT AVAILABLE UPON REQUEST,
Column 6 should equal the cost of all faxes, computers and software not exempt as manufacturing machinery and equipment.
ALL ASSETS MAY BE CONSIDERED TAXABLE.
Include all canned or prewritten software here. These computers and software are exempt under s. 70.11(39), Wis. Stats.
Facsimile machines are exempt under s. 70.11(39m), Wis. Stats. It is still necessary to report this equipment since municipalities
Col. 5: Total original costs of all exempt production computers and
will be reimbursed for loss of taxes. There is a penalty for failure to report computers and faxes properly.
custom software. This is computer M&E used in the produc‑
tion process.
EXCLUDE:
Col. 6: Column 5 subtracted from Column 4. The result is the total
Report office furniture and equipment such as computer workstations and cabinets on Schedule F. Report copiers and office
original cost of administrative computers, canned software,
switch boards/telephone systems on Schedule D. Report production machines with embedded computerized components
and fax machines.
on Schedule M. Also exclude intangible software.
Col. 7: Preprinted 4 year composite useful life factors are already
State Identification Number
entered in this column.
P
Col. 8: Column 6 multiplied by Column 7. Do this for each year a
cost is recorded and compute a final total.
Local Account Number
Column 1
Column 2
Column 3a
Column 3b
Column 4
Column 5
Column 6
Column 7
Column 8
Total
Net Total
Total
Total
Indexed Value of
Year of
Orig Cost
Additions (+)
Deletions (–)
Orig Cost
Orig Cost of
Orig Cost of
Index
Admin Computer
LEAVE
Acquisition
as of Jan 1
Since Last
Since Last
as of Jan 1
Production
Admin Computers
Factor
Equipment
BLANK
Last Year
Jan 1
Jan 1
This Year
Computer Equipment
and Faxes
(4 yr)
and Faxes
(Last Year’s Col. 4)
(Col. 2 ± Col. 3a & 3b)
(Col. 4 – Col. 6)
(Col. 6 x Col. 7)
*
(
)
PIP
.813
(
)
2012
.813
(
)
2011
.518
(
)
2010
.327
(
)
2009
.204
(
)
2008
.131
(
)
2007
.082
(
)
2006
.051
All prior
(
)
.032
years
TOTAL
(
)
THIS COST SHOULD
DO NOT CARRY THIS
EXPLAIN ANY CHANGES
VALUE FORWARD
AGREE WITH SCH Y‑P,
OF 20% OR MORE IN ANY
LINE 9, COL 5
GIVEN YEAR
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