4.3 Schedule M-1/M-2/M-3

1. Schedule M-1

The reconciliation of the corporation's income per books and its taxable income

1) Income subject to tax - not recorded on books this year
Interest,  rental, and royalty income received in advance

2) Expenses recorded on books - not deducted on this return
(1) Charitable contributions in the excess of 10% of taxable income
(2) 50% of business meals
(3) Estimated liabilities for contingency
(4) Fines and penalties for a violation of a law
(5) Insurance premium on officers' lives where the corporation is the beneficiary
(6) Interest expense incurred to carry tax-exempt municipal and state obligations

3) Income recorded on books - not included on this return
(1) Interest income from municipal or state obligations
(2) Proceeds from life insurance on officers' lives where the corporation is the beneficiary

4) Deductions on this return - not charged against book income
(1) Tax depreciation expense in the excess of books (if any)
(2) Charitable contribution carryover
(3) Sec.179 expense deduction

2. Schedule M-2

"Analysis of Unappropriated Retained Earnings per Book"

3. Schedule M-3

"Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More"