Ancillary Costs – Costs required to bring a capital asset into use. All non-air carrier taxpayers may use Arizona's SALES.The legal requirements pertaining to capital assets are derived from Arizona Revised. An issuer of common stock, preferred stock, warrants, rights, and units comprised of equity securities desiring to participate in the coordinated review. Customer: Hello, I am completing a balance sheet for my s corp tax return in QB's the category is Members Equity. Unlike working capital, it uses different accounts in its calculation and reports the relationship as a percentage rather than a dollar amount. Check the box on line E on page 1, fill out. Schedule ACA, and include it with your return. Or, enclose the check with the corporation's income tax return. The capital stock is also known as share capital or equity capital.