must maintain books of account, separate from the nonenterprise government accounts, maintained in accordance with generally accepted accounting principles. (e) Trade or Business A government enterprise shall be treated as a trade or business for purposes of this subtitle. (f) Enterprise Subsidies Constitute Taxable Purchase A transfer of funds to a government enterprise by a government entity without full consideration shall constitute a taxable government purchase with the meaning of section 703 to the extent that the transfer of funds exceeds the fair market value of the consideration. 705. Mixed use property (a) Mixed Use Property or Service (1) Mixed use property or service defined For purposes of this section, the term mixed use property or service is a taxable property or taxable service used for both taxable use or consumption and for a purpose that would not be subject to tax pursuant to section 102(a)(1). (2) Taxable threshold Mixed use property or service shall be subject to tax notwithstanding section 102(a)(1) unless such property or service is used more than 95 percent for purposes that would give rise to an exemption pursuant to section 102(a)(1) during each calendar year (or portions thereof) it is owned. (3) Mixed use property or services credit A person registered pursuant to section 502 is entitled to a business use conversion credit (pursuant to section 202) equal to the product of— (A) the mixed use property amount, (B) the business use ratio, and (C) the rate of tax imposed by section 101. (4) Mixed use property amount The mixed use property amount for each month (or fraction thereof) in which the property was owned shall be— (A) one-three-hundred-sixtieth of the gross payments for real property for 360 months or until the property is sold, (B) one-eighty-fourth of the gross payments for tangible personal property for 84 months or until the property is sold, (C) one-sixtieth of the gross payments for vehicles for 60 months or until the property is sold, or (D) for other types of taxable