Reproduced with per c. Assume the same facts, except both States use a single-sale factor formula. For the property factor, State 1 and State 2 uses net book value. Neither State follows UDITPA with respect to rents.

Briefly discuss the following: *methods used to source income from services *the Joyce versus Finnegan approach *consolidated versus combined returns *how payroll is sourced to a state *asset types which are typically NOT included in apportionment factors