1219 Form 1120 (Schedule M-3) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1120sm3.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE M-3 (Form 1120) (Rev. December 2019) Department of the Treasury Internal Revenue Service

Net Income (Loss) Reconciliation for Corporations¶

With Total Assets of $10 Million or More¶

Attach to Form 1120 or 1120-C.

^▶ Go to www.irs.gov/Form1120 for instructions and the latest information.

OMB No. 1545-0123

Name of corporation (common parent, if consolidated return) Employer identification number

Check applicable box(es): (1) Non-consolidated return (2) Consolidated return (Form 1120 only)

(3) Mixed 1120/L/PC group (4) Dormant subsidiaries schedule attached

Part I Financial Information and Net Income (Loss) Reconciliation (see instructions)

1 a Did the corporation file SEC Form 10-K for its income statement period ending with or within this tax year?

Yes. Skip lines 1b and 1c and complete lines 2a through 11 with respect to that SEC Form 10-K.

No. Go to line 1b. See instructions if multiple non-tax-basis income statements are prepared. b Did the corporation prepare a certified audited non-tax-basis income statement for that period?

Yes. Skip line 1c and complete lines 2a through 11 with respect to that income statement.

No. Go to line 1c. c Did the corporation prepare a non-tax-basis income statement for that period?

Yes. Complete lines 2a through 11 with respect to that income statement.

No. Skip lines 2a through 3c and enter the corporation’s net income (loss) per its books and records on line 4a. 2 a Enter the income statement period: Beginning MM/DD/YYYY Ending MM/DD/YYYY b Has the corporation’s income statement been restated for the income statement period on line 2a?

Yes. (If “Yes,” attach an explanation and the amount of each item restated.)

No. c Has the corporation’s income statement been restated for any of the five income statement periods immediately

preceding the period on line 2a?

Yes. (If “Yes,” attach an explanation and the amount of each item restated.)

No. 3 a Is any of the corporation’s voting common stock publicly traded?

Yes. No. If “No,” go to line 4a. b Enter the symbol of the corporation’s primary U.S. publicly traded voting common

stock . . . . . . . . . . . . . . . . . . . . . . . . . . c Enter the nine-digit CUSIP number of the corporation’s primary publicly traded voting

Note: Part I, line 11, must equal Part II, line 30, column (a), or Schedule M-1, line 1 (see instructions). 12 Enter the total amount (not just the corporation’s share) of the assets and liabilities of all entities included or removed on the following lines.

Total Assets Total Liabilities a Included on Part I, line 4 . . . . . . . ^▶ b Removed on Part I, line 5 . . . . . . ^▶ c Removed on Part I, line 6 . . . . . . ^▶ d Included on Part I, line 7 . . . . . . . ^▶

For Paperwork Reduction Act Notice, see the Instructions for Form 1120. Cat. No. 37961C Schedule M-3 (Form 1120) (Rev. 12-2019)

Schedule M-3 (Form 1120) (Rev. 12-2019) Page 2

Name of corporation (common parent, if consolidated return) Employer identification number

Check applicable box(es): (1) Consolidated group (2) Parent corp (3) Consolidated eliminations (4) Subsidiary corp (5) Mixed 1120/L/PC group

Check if a sub-consolidated: (6) 1120 group (7) 1120 eliminations

Name of subsidiary (if consolidated return) Employer identification number

Part II Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable Income per Return (see instructions)

Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items. Combine lines 1 through 25 27 Total expense/deduction items (from Part III, line 39) 28 Other items with no differences . . . . . . . 29a Mixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals. Combine lines 29a through 29c	(a) Income (Loss) per Income Statement	(d) Income (Loss) per Tax Return
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c	( )	( )
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c

Note: Line 30, column (a), must equal Part I, line 11, and column (d) must equal Form 1120, page 1, line 28.

Schedule M-3 (Form 1120) (Rev. 12-2019)

Schedule M-3 (Form 1120) (Rev. 12-2019) Page 3

Name of corporation (common parent, if consolidated return) Employer identification number

Check applicable box(es): (1) Consolidated group (2) Parent corp (3) Consolidated eliminations (4) Subsidiary corp (5) Mixed 1120/L/PC group

Check if a sub-consolidated: (6) 1120 group (7) 1120 eliminations

Name of subsidiary (if consolidated return) Employer identification number

Part III Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable Income per Return—Expense/Deduction Items (see instructions)

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees) . 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37 Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Difference	(c) Permanent Difference	(d) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . . . . . . 2 U.S. deferred income tax expense . . . . . . 3 State and local current income tax expense . . . 4 State and local deferred income tax expense . . . 5 Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . 6 Foreign deferred income tax expense . . . . . 7 Foreign withholding taxes . . . . . . . . . 8 Interest expense (see instructions) . . . . . . 9 Stock option expense . . . . . . . . . . 10 Other equity-based compensation . . . . . . 11 Meals and entertainment . . . . . . . . . 12 Fines and penalties . . . . . . . . . . . 13 Judgments, damages, awards, and similar costs . 14 Parachute payments . . . . . . . . . . . 15 Compensation with section 162(m) limitation . . . 16 Pension and profit-sharing . . . . . . . . . 17 Other post-retirement benefits . . . . . . . 18 Deferred compensation . . . . . . . . . . 19 Charitable contribution of cash and tangible property 20 Charitable contribution of intangible property . . 21 Charitable contribution limitation/carryforward . . 22 Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23Current year acquisition or reorganization investment banking fees . . . . . . . . . 24Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 Other amortization or impairment write-offs . . . 29 Reserved . . . . . . . . . . . . . . 30 Depletion . . . . . . . . . . . . . . 31 Depreciation . . . . . . . . . . . . . 32 Bad debt expense . . . . . . . . . . . 33 Corporate owned life insurance premiums . . . 34 Purchase versus lease (for purchasers and/or lessees). 35 Research and development costs . . . . . . 36 Section 118 exclusion (attach statement) . . . . 37Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . . 38Other expense/deduction items with differences (attach statement) . . . . . . . . . . . 39 Total expense/deduction items.Combine lines 1
through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . .

Schedule M-3 (Form 1120) (Rev. 12-2019)

Exceptions & meaning →

Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items. Combine lines 1 through 25 27 Total expense/deduction items (from Part III, line 39) 28 Other items with no differences . . . . . . . 29a Mixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals. Combine lines 29a through 29c	(a) Income (Loss) per Income Statement	(d) Income (Loss) per Tax Return
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c	( )	( )
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c
Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items.Combine lines 1 through 25 27 Total expense/deduction items(from Part III, line 39) 28 Other items with no differences . . . . . . . 29aMixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals.Combine lines 29a through 29c