Other addition(s) may include positive adjustments for depreciation, amortization, or certain tax credits. You may have another miscellaneous addition if any of the following apply:
- You are a qualified defense contractor that elected to amortize under Arizona Revised Statutes Section 43-1024.
- You sold or disposed of property that was held for the production of income and your basis was computed under the Arizona Income Tax Act of 1954.
- You claimed the Environmental Technology Facility Credit.
- You claimed the Pollution Control Credit.
- You claimed the Recycling Equipment Credit.
- You claimed the Credit for Agricultural Pollution Control Equipment.
- You elected to amortize the basis of a pollution control device or the cost of a child care facility under Arizona law in effect before 1990. You are still deducting amortization or depreciation for that device or facility on your federal income tax return.