Form 8101 - Annual Gross Products Report For Coal Page 4
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7(REV. 02/08/10)
INSTRUCTIONS TO COMPLETE SCHEDULE A (FORM 8151)
COAL
The Department recommends that Schedule A (Form 8151) be completed before attempting to complete Form 8101.
The computation of taxable value for coal sold away from the mouth of the mine on Form 8101 is based on cost
information requested on Schedule A (Form 8151).
Please complete Schedule A (Form 8151) using calendar year production and cost information. Please respond
completely to all information inquiries on this form, providing the information in the spaces provided on the forms
provided by the Department. Schedule A (Form 8151) must accompany Form 8101 for your Annual Gross Products
Report filing to be considered complete. Forms not complete will be returned and may be subject to penalty. Your
return will not be considered officially filed until rendered complete. Please supply detailed cost information in the
appropriate blanks for each of the cost categories listed for the mining, transportation, and processing functions. The
categories listed on this form may not be a complete list of all cost categories. You may attach additional pages to
further clarify information submitted on this form, however these additional pages must accompany a fully completed
return filed on the original forms. All cost information provided should be determined on the accrual basis of
accounting, in accordance with generally accepted accounting principles. Round all figures to the nearest whole
number except where otherwise instructed.
The Wyoming State Board of Equalization recently rendered a decision addressing the issue of whether final
reclamation accruals should be included in the direct cost ratio. In the matter of the appeal of Exxon Coal U.S.A., Inc.
(Docket No. 93-107), the Board concluded that final reclamation accruals should be excluded from the direct cost
ratio. However, costs associated with reclamation activities actually taking place during the calendar year are
considered direct costs, and should be included in the direct cost ratio.
Lines 1 through 6: Enter all of the expenses incurred from each category during the reporting period which are directly
attributable to the mining, transportation, and processing of coal. Please make sure that no direct mining,
transportation, and processing costs are reported more than once on lines 1 through 6.
Line 7: Enter the depreciation expense for property and equipment used directly in the mining, transportation, and
processing functions during the reporting period. Report the depreciation expense used by the taxpayer for financial
statement purposes.
Line 8: Enter the depletion expense for the reporting period used by the taxpayer for financial statement purposes.
Line 9: Enter the tax expense and insurance expense incurred for property and equipment used directly in the mining,
transportation, and processing functions during the reporting period.
Line 10: Enter the coal sampling and testing expense incurred during the reporting period. Report the expense directly
attributed to sampling and testing taking place before or during mining operations as a direct mining cost in the
MINING column. Report the expense directly attributed to sampling and testing taking place during the processing
function as a direct processing cost in the STANDARD PROCESSING column.
Line 11: Enter the deferred overburden removal expense for the reporting period used by the taxpayer for financial
statement purposes.
Line 12: Enter any other costs incurred during the reporting period which are directly attributable to mining,
transportation, and processing which are not included in lines 1 through 11. Additional pages may be used to clarify
those costs listed on line 12. Make sure that no direct costs are reported more than once on lines 1 through 12.
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