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OSAP Assessment Levels

40% Real / 30% Personal 

AF AIR FREIGHT
AL AIRLINE
BL BARGELINES (SPLIT ASSESSMENT) - BULK   
MB MOTOR BUS
MC MOTOR CARRIER
PC PRIVATE CAR
RR RAILROAD
TC TELEPHONE COOPERATIVES
TL TELEPHONE LONG DISTANCE
TP TELEPHONE COMPANIES
WC WIRELESS CARRIER
WM WIRELESS MANAGEMENT

55% Real / 55% Personal 

BL BARGELINES (SPLIT ASSESSMENT) - COUNTABLE
EC ELECTRIC COOPERATIVES
EL ELECTRIC COMPANIES
GA GAS COMPANIES
PL PIPELINE COMPANIES
PT POWER TRANSMISSION
WS WATER and SEWERAGE

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