5. If a piece of property is used for both qualified and nonqualified activity, can a portion of its value be included in the numerator of the apportionment factor? If so, how do I determine the value to include in the numerator?
Mixed use property may be included in the numerator of the apportionment factor to the extent it is used in a qualified activity. A reasonable method of determining the portion of use in the qualifying activity may be used.
Rev. 11/7/11
