Depreciation
This depreciation calculation method deducts the same amount each year.
What is the straight-line method?
These quarterly tax payments are calculated based on prior-year tax, current year tax, or the annualized income method.
What are estimated tax payments?
This type of income is allocated, not apportioned.
What is non-business income?
This is the "X" to click in order to close a locator.
What is the "X" in the GoSystems program, NOT THE BROWSER?
The acronym for this legislative term is "OBBBA."
What is the One Big Beautiful Bill Act?
The common term for depreciation allowed under Section 168(k).
What is bonus depreciation?
Filing an extension for a calendar year partnership extends the return to this due date.
What is 9/15?
This concept is when a "home" state includes non-taxed, out-of-state sales in their sales factor numerator.
What is throwback?
This colored symbol indicates an override, where the value entered does not match the locator's computation.
What is A Red Circle?
The acronym for this apportionment term is "COP."
What is cost of performance?
In general, this convention applies to personal property that is placed in service or disposed of during a taxable year.
What is the half-year convention?
This type of state partnership return is filed on behalf of the non-resident members, pays the tax on their behalf, and alleviates the member's individual filing requirement.
What is a composite return?
This state weights the sales factor 11 times for 2025, and is moving to single sales factor for 2026.
What is Tennessee?
This menu is how you can edit a Subsidiary locator while in a TopCon locator.
What is the Subview?
The acronym for this depreciation term is "ADS."
What is the Alternative Depreciation System?
Tangible property used predominantly outside the US during the year must be depreciated using this system.
What is the Alternative Depreciation System (ADS)?
This type of state tax is a workaround for the $40K SALT cap.
What is PTET?
The data for this factor can be pulled from a federal Form 940.
What is the payroll factor?
DAILY DOUBLE!
These are two reasons your TB Bridge may not computing properly.
What are:
1. The Trial Balance does not sum to 0.
2. Retained Earnings is not being closed out.
The acronym for this depreciation term is "QIP."
What is Qualified Improvement Property?
DAILY DOUBLE!
Before beginning current year depreciation calculations, these two figures should be tied out to the prior year report.
What are cost basis and accumulated depreciation?
Federal 3Q estimated payments for a a calendar year corporation are due on this date.
What is 9/15?
DAILY DOUBLE!
Sales of services are apportioned using one of these two sourcing methods.
What are market-based and cost of performance (COP)?
This common action may cause your consolidation to fail to transfer data.
What is Locking Cells?
The acronym for this tax term is "PTET."
What is pass through entity tax?