Commercial leases might be treated as an operating lease or capital lease on a tenant's financial statement that can affect lease negotiations and subletting. Fill in the oval and enclose Schedule FCI (Foreign.The equity section focuses on the investments that the owners have in the business. For partners, it consists of their capital accounts. What is a Capital Stock Formula in Accounting? Electronically filed returns. The electronic filing threshold for corporate returns required to be filed on or after January 1, 2024,. Learn how to fill out a Financial Statement Form, which you need for many types of cases in Massachusetts Probate and Family Court. Relates to capital stock tax or franchise tax for the privilege of doing business. Capital gains and qualified dividends.