Sondhi will notice that her T4 issued by ProCom has
her income under Box 81, and not Box 14 because she is legally a placement worker, and not an employee of the agency.
Templates for VisiCalc, SuperCalc, and other popular programs include tax - preparation models from Professional Software Technology (priced at $ 49, $ 99, and $ 149; P.O.
Box 269, Rockport, MA 01966) and agricultural applications created by AgriSoft ($ 19.95 per disk; Suite 202, 1001 E. Walnut St., Columbia, MO 65201) VisiCalc's publisher, VisiCorp, recently issued its own set of seven interrelated applications worksheets; available on a single disk
under the title «VisiCalc Business Forecasting Model» ($ 100) are such easily filled templates as
Income Statement, Statement of Cash Flow, and Cost of Goods Sold.
It doesn't really matter whether the source of the
income is a perpetuity, an annuity, a goose laying golden eggs, or a giant
box of cash
under your mattress.
Big -
box tenants are often creditworthy national companies
under absolute net leases, valuable to a potential investor as a guaranteed
income stream, but irrelevant to taxable value of the real estate.