Form BOE-571-LA Schedule A "Alternate Schedule for Bank, Insurance Company, or Financial Corporation Fixtures" - California

What Is Form BOE-571-LA Schedule A?

This is a legal form that was released by the California State Board of Equalization - a government authority operating within California.The document is a supplement to Form BOE-571-LA, Alternate Schedule a for Bank, Insurance Company, or Financial Corporation Fixtures. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2020;
  • The latest edition provided by the California State Board of Equalization;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form BOE-571-LA Schedule A by clicking the link below or browse more documents and templates provided by the California State Board of Equalization.

ADVERTISEMENT
ADVERTISEMENT

Download Form BOE-571-LA Schedule A "Alternate Schedule for Bank, Insurance Company, or Financial Corporation Fixtures" - California

Download PDF

Fill PDF online

Rate (4.4 / 5) 19 votes
Page background image
This
page
watermarked
as
SAMPLE.
BOE-571-LA (P1) REV. 24 (05-20)
ALTERNATE SCHEDULE A FOR BANK, INSURANCE COMPANY, OR FINANCIAL CORPORATION FIXTURES
Name
Location
Corporation No.
Include expensed equipment and fully depreciated items. Include sales or use tax, freight and installation costs. Attach schedules as needed. Line 95
"Prior" — Report detail by year(s) of acquisition on a separate schedule.
1.
2.
3.
4.
Enter
L
Code
COUNTERLINES, PARTITIONS,
SIGNS, CAMERAS,
CARPETS (C), DRAPES (DR)
ATMs
I
(C)
Calenda
r
N
CAFETERIA EQUIPMENT, ETC.
TV EQUIPMENT, ETC.
(Do not include free standing
Year
or
E
of
or counter-top units)
(DR)
Acq.
N
ASSESSOR’S
ASSESSOR’S
ASSESSOR’S
ASSESSOR’S
O
COST
COST
COST
USE ONLY
USE ONLY
USE ONLY
USE ONLY
73
2020
2019
74
75
2018
76
2017
77
2016
78
2015
79
2014
80
2013
2012
81
82
2011
83
2010
84
2009
85
2008
86
2007
87
2006
2005
88
89
2004
90
2003
91
2002
2001
92
93
2000
94
1999
95
Prior
96
Total
Add TOTALS on lines 96, 103, and any additional schedules.
ENTER HERE AND ON (P1), PART II, LINE 6
97
5.
6.
L
Enter
Enter
Enter
Enter
ASSESSOR’S USE ONLY
I
VAULT DOORS (V) AND
DRIVE-UP WINDOWS (D)
Year
Code
Year
Code
N
NIGHT DEPOSITORIES (N)
WALK-UP WINDOWS (W)
(V)
of
(D)
of
E
ADJUSTED BASE
AND KIOSKS (K)
Acquis.
or
Acquis.
(W)
CLASSIFICATION
MARKET VALUE
N
YEAR VALUE
(N)
or
O
ASSESSOR’S
ASSESSOR’S
COST
COST
(K)
Counterlines, etc.
USE ONLY
USE ONLY
Camera, etc.
98
Carpets, drapes
99
ATMs
100
Vault doors, etc.
101
Kiosks, etc.
102
TOTAL
TOTAL
TOTALS
103
REMARKS:
THIS STATEMENT SUBJECT TO AUDIT
This
page
watermarked
as
SAMPLE.
BOE-571-LA (P1) REV. 24 (05-20)
ALTERNATE SCHEDULE A FOR BANK, INSURANCE COMPANY, OR FINANCIAL CORPORATION FIXTURES
Name
Location
Corporation No.
Include expensed equipment and fully depreciated items. Include sales or use tax, freight and installation costs. Attach schedules as needed. Line 95
"Prior" — Report detail by year(s) of acquisition on a separate schedule.
1.
2.
3.
4.
Enter
L
Code
COUNTERLINES, PARTITIONS,
SIGNS, CAMERAS,
CARPETS (C), DRAPES (DR)
ATMs
I
(C)
Calenda
r
N
CAFETERIA EQUIPMENT, ETC.
TV EQUIPMENT, ETC.
(Do not include free standing
Year
or
E
of
or counter-top units)
(DR)
Acq.
N
ASSESSOR’S
ASSESSOR’S
ASSESSOR’S
ASSESSOR’S
O
COST
COST
COST
USE ONLY
USE ONLY
USE ONLY
USE ONLY
73
2020
2019
74
75
2018
76
2017
77
2016
78
2015
79
2014
80
2013
2012
81
82
2011
83
2010
84
2009
85
2008
86
2007
87
2006
2005
88
89
2004
90
2003
91
2002
2001
92
93
2000
94
1999
95
Prior
96
Total
Add TOTALS on lines 96, 103, and any additional schedules.
ENTER HERE AND ON (P1), PART II, LINE 6
97
5.
6.
L
Enter
Enter
Enter
Enter
ASSESSOR’S USE ONLY
I
VAULT DOORS (V) AND
DRIVE-UP WINDOWS (D)
Year
Code
Year
Code
N
NIGHT DEPOSITORIES (N)
WALK-UP WINDOWS (W)
(V)
of
(D)
of
E
ADJUSTED BASE
AND KIOSKS (K)
Acquis.
or
Acquis.
(W)
CLASSIFICATION
MARKET VALUE
N
YEAR VALUE
(N)
or
O
ASSESSOR’S
ASSESSOR’S
COST
COST
(K)
Counterlines, etc.
USE ONLY
USE ONLY
Camera, etc.
98
Carpets, drapes
99
ATMs
100
Vault doors, etc.
101
Kiosks, etc.
102
TOTAL
TOTAL
TOTALS
103
REMARKS:
THIS STATEMENT SUBJECT TO AUDIT
This page
watermarked
as
SAMPLE.
BOE-571-LA (P2) REV. 24 (05-20)
INSTRUCTIONS FOR COMPLETING ALTERNATE SCHEDULE A FOR BANK, INSURANCE COMPANY,
OR FINANCIAL CORPORATION FIXTURES
This schedule is applicable ONLY to: (1) banks and financial corporations that are subject to taxation under th e provisions of section
23181 et seq. of the Revenue and Taxation Code; and (2) insurance companies that are subject to taxation under the provisions of section
28 of Article XIII of the California Constitution. If the assessee named on this statement is not a bank, financial corporation, or insurance
company as defined in the preceding sentence, so indicate in the "Remarks" section and do not complete this schedule. Complete
BOE-571-L, Business Property Statement, and return it and this schedule to the Assessor.
If the assessee named on this statement is a bank, financial corporation, or insurance company as defined above, complete entire
BOE-571-L, except do not complete Sc hedule A or Column 2 of Sc hedule B of that s tatement. This supplemental schedule must be
completed in lieu of Schedule A and Column 2 of Schedule B and submitted with BOE-571-L.
NAME and LOCATION. Enter the OWNER NAME and LOCATION OF THE PROPERTY as indicated on the front of
BOE-571-L.
CORPORATION NUMBER. Enter t he corporate number issued by t he California Secretary of State. If this number has not been issued,
enter t he equivalent number issued by t he Franchise Tax Board.
FIXTURES. Under the California law, p ersonal property owned by a ban k or financial corporation, and personal property owned by an
insurance company, are exempt from property tax assessment. However, fixtures are taxable and must be reported on this schedule.
Report t he cost of y our fixtures by calendar year of acquisition in the column that best describes the fixtures. Total the reported costs and
enter the total on (P1), line 6, of BOE-571-L.
Do not include building costs which are reported in Column 1 of Schedule B of BOE-571-L.
To facilitate your reporting, below is a list of typical fixtures. Note that some items may be capitalized as personal property on your records,
but must be reported as fixtures on this schedule. If additional information is needed, please contact the Assessor’s Office cited on the
face of BOE-571-L.
COLUMNS 3, 5, and 6. Report separately each item’s cost, year of acquisition, and descriptive code ("C" for Carpets, "DR" for Drapes, "V"
for Vault Door, "N" for Night Depository, "D" for Drive-up Window, "W" for Walk-up Window, and "K" for Kiosk.) If carpets and drapes were
acquired in the same year, please attach a separate schedule listing the year of acquisition and the individual costs.
COLUMN 4. ATMs that are installed as free standing or counter-top units within a building are classified as personal property. ATMs installed
in a structure built primarily for the purpose of housing the ATMs, or an ATM installed through the wall of a building, is classified as a fixture.
(See Property Tax Rule 122.5(e)(9) and Assessor’s Handbook Section 504, page 18.)
REFERENCE LIST
LIST OF TYPICAL FIXTURES TO BE REPORTED IN COLUMN 1
LIST OF TYPICAL FIXTURES TO BE REPORTED IN COLUMN 2
Auditorium equipment (seating-stage and lighting-sound-projection)
Auxiliary or standby power generation equipment and ride through
generators
Conveyors
Burglar alarms
Counters (include teller lines and railings)
Cameras (surveillance) attached to walls or columns
Interior railings (not safety railings-staircase or mezzanine)
Closed circuit television systems
Man traps
Electronic security or surveillance equipment
Permanently attached partitions (less than ceiling heights)
Music and security paging systems
Power panels, plumbing, and wiring for computers
Signs
Restaurant and cafeteria equipment including plumbing
Standby air conditioning for computers
Safe-deposit booths (partitions)
Telephone systems equipment if permanently annexed to real
Shelving (attached or built-in)
property
Vault alarm systems
Trash compactors and paper shredders
Vault ventilator
Vacuum air tube systems and compressors
Wall-hung desks and built-in desks
Page of 2