BOE-571-A (P8) REV. 23 (05-19)
Column D, E. Computers used in any application directly related to manufacturing, or used to control or monitor machinery or equipment, should
be reported in Column A. Do not include application software costs in accordance with section 995.2 of the California Revenue
and Taxation Code. Personal Computers should be reported in column D; Local Area Network (LAN) equipment, including LAN
Components, and Mainframes should be reported in column E. Personal computers include the following: Desktops, Docking
Stations, Ink Jet Printers, Laptops, Laser Printers, Mini Towers, Monitors, Netbooks, Notebooks, PC Power Supply, Scanners,
Workstations. Local Area Network Equipment includes the following: External Storage Devices, Hubs, Mainframes, Network Attached
Storage Devices, Routers, Servers, Switches. LAN Components include, but are not limited to, the following: Network Disk & Tape
Drives, Network Fan Trays, Network Memory, Network Portable Storage Devices, Network Power Supply, Network Adaptors, Network
Interface Cards, Network Processors.
(87) IMPROVEMENTS ADDED OR REMOVED. List and describe additions or alterations made during the twelve months preceding
January 1 to buildings, structures, pumps, permanent pipelines or other items attached to the land. Enter the cost of any such
changes. List and describe any removals giving the year of acquisition and original cost, if known. Enter the month and year the
addition, alteration, or removal was completed. If not completed on January 1, enter "CIP" (construction in progress).
(88) CHANGES TO THE LAND SURFACE. Describe any changes made during the twelve months preceding January 1 in the surface of
the land, such as leveling, ripping, drainage, well drilling, etc. Enter the cost of such changes, and acres changed. Enter the month
and year the changes were completed. If not completed on January 1, enter "CIP" (construction in progress).
If necessary, asset titles in Schedule C may be changed to better t your property holdings; however, t
he titles should be of such clarity that the
property is adequately dened.
LINES 20, 33 and 34.
For "prior" years acquisition, you must attach a separate schedule detailing the cost of such equipment by year(s) of
acquisition. Enter the total cost of all such acquisitions on lines 20, 33 and 34.
LINE 36. Add totals on lines 21, Column D; line 35, Column E; line 34, Columns A, B, C; and any additional schedules. Enter the same gure on
Part II, line 3 that you entered in the box.
SCHEDULE D — MOBILE EQUIPMENT (self-propelled and related implements)
Implements of husbandry items, including but not limited to, tractors, harvesters, shakers, backhoes, forklifts, crawler loaders, vehicle
mounted portable wind machines, and related implements; and any other type of self-propelled or towed equipment that is not subject to
DMV registration and licensing for highway use.
(see http://www.cfbf.com/storage/app/media/documents/agequipment.pdf for a more detailed
explanation of “implements of Husbandry”)
Moveable, non-mobile items, such as tools, hive boxes, bunkhouse furnishings (owned by the farmer), portable wind machines, temporary
pipes and sprinklers that are above ground (not permanent), heaters, smudge pots, pallets, bins, saddles and bridles, should be reported via
Schedule C, Column A
Equipment out on lease should not be included here; report such equipment, per instructions, on line 6. Include equipment acquired through
a lease-purchase agreement at the selling price effective at the inception of the lease and report the year of the lease as the year of
acquisition (if nal payment has not been made, report such equipment in Part IV). If you own machinery and equipment at another location in
this county and you did not receive a form for reporting equipment at that location, or if your equipment is temporarily outside the county, attach a
schedule to this statement showing the location of the equipment and provide the information requested in this schedule. Report all machinery and
equipment, whether fully depreciated or not, including implements of husbandry, special mobile equipment (SE Plates), and other vehicles exempt
from licensing and registration under Division 16 of the Vehicle Code. Do not include licensed vehicles designed primarily for the transportation
of persons or property on a highway.
The reported cost should include excise taxes, sales or use taxes, freight charges, and installation costs. If a trade-in was deducted, the amount
to be entered is the invoice price (adding back the trade-in). Deductions for investment credits allowable for federal income tax purposes may not
be taken and must be added back if deducted when the cost was entered on your books and records. Include expenses incurred immediately after
purchase to bring a machine up to operable condition. As mentioned in Schedule C, the value of self-construction must be included.
SCHEDULE E — COST DETAIL: BUILDINGS, BUILDING IMPROVEMENTS, AND/OR LEASEHOLD IMPROVEMENTS, LAND AND LAND
DEVELOPMENT
LINES 62-86. Report by calendar year of acquisition the original or allocated costs (per your books and records) of buildings and building or
leasehold improvements; land improvements; land and land development owned by you at this location on January 1. Include nance charges
for buildings or improvements which have been constructed for an enterprise’s own use. If no nance charges were incurred because funding
was supplied by the owner, then indicate so in the remarks. In the appropriate column enter costs, including cost of fully depreciated items, by
the calendar year of acquisition and total each column. Do not include items that are reported in Schedule C. With respect to Columns A and
B, segregate the buildings and building or leasehold improvements into the two requested categories (items which have dual function will be
classified according to their primary function).
If you had any additions or disposals reported in Columns A, B, C, or D during the period of January 1, 2019 through December 31, 2019, complete
the schedules at lines 87-88 showing the month and year and description of each addition and disposal.