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Employee X drives a company automobile 6,000 miles in State A and 4,000 miles in State B.The automobile is valued at $20,000 for purposes of the property factor.The corporation's home office is located in State C.For purposes of the payroll factor, X's compensation is assigned to State B.The value of the automobile should be included in the numerator of the property factor as follows
Intertemporal Price Discrimination
Practice of separating consumers with different demand functions into different groups by charging different prices at different points in time.
Coupons
Vouchers or codes that offer a discount on the purchase price of goods or services, usually issued by manufacturers or retailers to stimulate demand.
Two-part Tariff
A pricing strategy that involves a fixed charge plus a variable usage rate.
Marginal Profit
The increase in profit that results from selling one additional unit of a product.
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