Form 990 (2007 & prior) Part I, abc Line PerfectionThis shows three examples, portions of Form 990 (2007 revision) Part I abc line perfection.The first example shows:Line 6a, Gross rents, with an edited amount of 4,850.Line 6b, Less rental expenses, shows 2,825.Line 6c, Net rental income or (loss), shows 2,025.Line 8a, Gross amount from sales of assets other than inventory, Column (B) shows 1,725.Line 8c, Gain or (loss), Column (B) shows 1,725.Line 8d, Net gain or (loss), shows 1,725.The box states Compute Line 6a by adding Lines 6b and 6cThe second example shows:Line 6a, Gross rents, shows 5,025.Line 6b, Less rental expenses, shows 1,500.Line 6c, Net rental income or (loss), shows 3,525.Line 8a, Gross amount from sales of assets other than inventory, Column (B) shows an edited amount of 2,625.Line 8d, Net gain or (loss), shows 2,625.The box states, If Line 8a through 8c, Column (B) is blank, edit Line 8d to 8a Column (B)The third example shows:Line 9a, Gross revenue, shows 6,850.Line 9b, Less direct expenses other than fundraising, shows 2,500.Line 9c, Net income or (loss) from special events, shows 4,350.Line 10a, Gross sales of inventory, shows 4,600.Line 10b, Less: cost of goods sold, shows 1,050.Line 10c, Gross profit or (loss) from sales of inventory, shows an edited amount of 3,550.The box states Compute Line 10c by subtracting Line 10b from 10a.