Completing this item
Step 1, Add up all the expenses you have written in the Primary production column, from Cost of sales down to and including All other expenses. Write the total at S item P8 on page 3 of your schedule. Do not show cents.
Step 2, If your total of primary production expenses is a negative amount, print L in the box at the right of the amount at S.
Step 3, Add up all the expenses you have written in the Non-primary production column, from Cost of sales down to and including All other expenses. Write the total at T. Do not show cents.
Step 4, If your total of non-primary production expenses is a negative amount, print L in the box at the right of the amount at T.
Step 5, Add up your primary production and non-primary production expenses. Write the total at Total expenses in the Totals column.
Step 6, If your total expenses is a negative amount, print L in the box at the right of this amount.