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.