(1) The denominator of the payroll factor is the total compensation paid everywhere by the taxpayer during the income year as provided in ARM 42.26.243.   The numerator of the payroll factor is the total amount paid in this state during the income year by the taxpayer for compensation.   With respect to non-flight personnel, compensation paid to such employees shall be included in the numerator as provided in ARM 42.26.244.   With respect to flight personnel (the air crew aboard an aircraft assisting in the operations of the aircraft or the welfare of passengers while in the air) , compensation paid to such employees shall be included in the ratio that departures of aircraft from locations in this state, weighted as to the cost and value of aircraft by type compared to total departures similarly weighted, multiplied by the total flight personnel compensation.