\pjnwill00  p ?1C:TB  dMbP?_"*+%,>a1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1' MS Sans Serifns Serif*&?'?(?)?M dX,"dX,??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm# #,##0__;\-#,##0__;\-\-\-\-__;@__ \ \ \ \ @}@".........................................................................................................................."-*#,##0" ";\-#,##0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -C C  C  C  C  C C C C C C C C C C C  C % C # C $ C " C  C #C #C  <C ! <C  C  C  8C  8C  C  8C ! C  C  8C "8C "8C  8C "8C "8C "8C "<C  C "<C "<C "8C  8C  8C "8C "8C "8C "C "8C !8C !8C "8C "8C "<C  8C !"<C !"<C  C  8C !"<C !"<C !<C #<C #<C  8C  C  8C  8C  8C  8C  <C !"<C  8C #<C !<C #<C #<C #<C "<C "<U} m! }  } !}  } $   ,l ,u ,]  ,) ,) ,p< ,d< ,F< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ,< ]UTable 4.--2002, S Corporations With Rental Real Estate Income: Income and Expenses, E=by Selected Industrial Divisions and Selected Industry Sector_W[All figures are estimates based on samples--money amounts are in thousands of dollars] 1Item%All industries [1]%Agriculture, forestry, %Mining% Utilities% Construction3Manufacturing $11%%fishing, and hunting%%%3$19 :(1) :(2) :(3) :(4) :(5) ;(6)=>>>>>?@Number of returns~ AA~ A@~ A @ A*19~ A @~ B@CD@ Gross income~ A|(~ AZA~ A@A*12,550~ AD~ BACD* @"Rental real estate expenses, total~ A ~ A@~ A@ A*16,043~ Aj@~ B A C D @ Advertising~ A`@ A*381 A*207~ A~ AX@~ B؁@ C D @ Auto and travel~ A @ A*203 A*7~ A~ AX@~ B@ C D% @ Cleaning and maintenance~ A5'A~ A@~ AH@~ A~ A@~ B@ C D @ Commissions~ A0@~ Ap@ A*114~ A~ A@~ B@ C D@ Insurance~ A(A~ Af@~ A@~ A~ A`@~ B@CD.@& Legal and other professional fees~ AU~ A@~ A@~ A~ Ax@~ Bf@CD@ Interest expense~ AR~ A@~ A@A*8,142~ ALA~ B b@CD@ Repairs~ AhG7A~ A@~ A@~ A~ AP@~ B@CD@ Taxes~ AOHA~ A@~ A@ A*566~ AP@~ B$@CD@ Utilities~ Aj \~ A@~ A8@~ A~ A @~ B@CD@ Wages and salaries~ A\P~ A>@ A*703~ A~ A2@~ Bv@CD(@ Depreciation from Form 4562~ A6~ A@~ A@A*3,107~ AP& A~ B@@CD@ Other expenses~ A&~ A@~ A@A*4,226~ A@~ BL@CD7@/Net gain (less loss) sales of business property~ A@~ A~ A@~ A~ A@B*2,451CD@ Gain~ AК@~ A~ A@~ A~ A(@B*2,491CD@ Loss~ AĻ@~ A~ A~ A A*19 B*40CDC@;Net Income (less deficit) from partnerships and fiduciaries~ Am*A~ A@~ AF@A*-1,607~ A@@~ B@CD@ Income~ Aj\~ A@~ A @ A*92~ A`2@~ B@,@CD@ Deficit~ A#A~ A@~ Af@~ A@~ A@~ Bt@CD4@,Real estate rental net income (less deficit)~ A?~ ApFA~ A@A*-5,099~ A @~ B] ACD@ Income~ Af}<~ AA~ A@l@ A*92~ AzA~ Bx) ACD@ Deficit~ A=~ Ae@~ A@A*5,192~ AwA~ B^@CD ,l)! ,)" ,<# ,g<$ ,<<% ,q<& ,l<' ,<( ,p<) ,w<* ,}<+ ,q<, ,n<- ,<. ,u</ ,l<0,j<1,n<2,y<3,<4,s<5,<6,n<7,i<8,<9,k<:,l<;,<<,k<=,l<>,b?, . 4( 5 Wholesale and retail trade 6 7 " Transporation - $ $ !2Item !,Total!(Wholesale trade!( Retail trade!( Not allocable!8 and warehousing!+ Information"E ":(7) ":(8) ":(9) ":(10) ":(11) ";(12)#F#G#G#G#G#H$@Number of returns~ $Aq@~ $A@~ $A{@~ $A~ $A@~ $BD@%@ Gross income~ %AA~ %AA~ %A)~ %A~ %A A~ %B@*&@"Rental real estate expenses, total~ &A"A~ &A`MA~ &A|A~ &A~ &A0 A~ &B@'@ Advertising~ 'A@~ 'Aȃ@~ 'A@~ 'A~ 'At@ 'B*2(@ Auto and travel~ (A@~ (AT@~ (A@~ (A (A*133 (B*36%)@ Cleaning and maintenance~ )AG@~ )A@~ )A@~ )A~ )A@~ )Bp@*@ Commissions~ *A˲@~ *A@~ *A@~ *A~ *A@ *B*66+@ Insurance~ +A@~ +A@~ +A~@~ +A~ +A@~ +B0@.,@& Legal and other professional fees~ ,A@|@~ ,AY@~ ,A@~ ,A~ ,AH@~ ,B@-@ Interest expense~ -Ap@~ -A@~ -A @~ -A~ -A@~ -B̒@.@ Repairs~ .A@@~ .A?@~ .A@@~ .A~ .A@~ .B@/@ Taxes~ /Ag@~ /A@~ /A@~ /A~ /A@~ /B@@0@ Utilities~ 0A@~ 0A@~ 0A@~ 0A~ 0A@~ 0BP@1@ Wages and salaries~ 1A@~ 1A@~ 1Ad@~ 1A~ 1A@ 1B*574(2@ Depreciation from Form 4562~ 2AUA~ 2A`@~ 2AP4@~ 2A~ 2AM@~ 2B@3@ Other expenses~ 3A#@~ 3A@~ 3A0.@~ 3A~ 3A@~ 3B2@74@/Net gain (less loss) sales of business property 4A*319 4A*12 4A*307~ 4A 4A*-64~ 4B5@ Gain 5A*320~ 5A*@ 5A*307~ 5A 5A*25~ 5B6@ Loss 6A*1 6A*1~ 6A~ 6A~ 6AV@~ 6BC7@;Net Income (less deficit) from partnerships and fiduciaries~ 7A@~ 7A@~ 7A@~ 7A~ 7A@~ 7B)@8@ Income~ 8A@@~ 8A@@~ 8Af@~ 8A~ 8A@~ 8B@9@ Deficit~ 9A@~ 9An@~ 9A@~ 9A~ 9Ap@~ 9B8@4:@,Real estate rental net income (less deficit)~ :AfA~ :A A~ :A A~ :A~ :AA~ :B @;@ Income~ ;A8j!A~ ;A A~ ;AA~ ;A~ ;AaA~ ;B@<@ Deficit~ <Al@~ <A@@~ <Am@~ <A~ <A@~ <B@"=Footnotes at end of table.=I=I=I=I=I=I]>UTable 4.--2002, S Corporations With Rental Real Estate Income: Income and Expenses, >>>>>P?Hby Selected Industrial Divisions and Selected Industry Sector--Continued?????@,l= Ac1B1C2D,<E,j<F,<<G,q<H,l<I,<J,t<K,t<L,}<M,t<N,n<O,<P,u<Q,l<R,j<S,n<T,{<U,<V,s<W,<X,k<Y,i<Z,<[,k<\,l<],<^,k< _,l)_@=W[All figures are estimates based on samples--money amounts are in thousands of dollars]A/A"Finance 2A0* Real estate and A#A"Professional, A"Management of #A*Administrative and support  B1Item B%and 4B,, rental and leasingB&B%scientific, and B% companies !B+and waste management and C'C( insurance C(TotalC( Real estate C(technical servicesC((holding companies)C,remediation servicesD9 D:(13) D:(14) D:(15) D:(16) D:(17) D;(18)EGEGEGEGEGEHF@Number of returns~ FA|@~ FAOA~ FAXA~ FA7@~ FAҽ@~ FB@G@ Gross income~ GAp@~ GA+~ GA:<~ GA A~ GA@~ GBP@*H@"Rental real estate expenses, total~ HA@e@~ HAr.~ HA.n~ HA8;A~ HAp@~ HB`@I@ Advertising~ IAh@~ IA@@~ IA@~ IA@ IA*157 IB*128J@ Auto and travel~ JAp@~ JA0L@~ JA@~ JA@~ JA h@ JB*9%K@ Cleaning and maintenance~ KA@~ KA $A~ KAX$A~ KA@~ KAK@~ KB@L@ Commissions~ LA8@~ LA@~ LAa@ LA*206 LA*439~ LB c@M@ Insurance~ MA@~ MAP &A~ MA.+~ MAf@~ MA@~ MBȗ@.N@& Legal and other professional fees~ NAٹ@~ NA 3A~ NA~K~ NA@~ NA@@~ NBZ@O@ Interest expense~ OA@H@~ OA2 R~ OAnO~ OA@~ OA@~ OB@P@ Repairs~ PA@~ PAp3A~ PAN~ PA @~ PA̳@~ PB@Q@ Taxes~ QA@~ QA1~ QAY~ QA@~ QA@~ QBȸ@R@ Utilities~ RA@~ RAT4A~ RAQ~ RA@~ RA@~ RB|@S@ Wages and salaries~ SA@~ SAfI~ SA`I~ SA0@~ SA@SB*5,259(T@ Depreciation from Form 4562~ TA@~ TA~ TA<"KA~ TA@@~ TAC@~ TB@U@ Other expenses~ UA@~ UAp~ UA~ UAK@~ UA9@~ UB@7V@/Net gain (less loss) sales of business property~ VA@[@~ VA0@~ VA t@~ VA VA*399~ VBW@ Gain~ WA@[@~ WAS@~ WA&@~ WA WA*399~ WBX@ Loss~ XA~ XA-@~ XA-@~ XA~ XA~ XBCY@;Net Income (less deficit) from partnerships and fiduciaries~ YA@~ YA }$A~ YA8{$A~ YA;@~ YA@~ YB@Z@ Income~ ZA@~ ZA,[/A~ ZAV/A~ ZA9@~ ZA-@~ ZB@[@ Deficit~ [A@~ [A@A~ [AȶA~ [A@~ [A@~ [B@4\@,Real estate rental net income (less deficit)~ \A9@~ \A0~ \ARA~ \AL@~ \Aԟ@~ \B@]@ Income~ ]A@~ ]AV~ ]AZA~ ]A A~ ]A Q@~ ]B@8@^@ Deficit~ ^A@y@~ ^A7~ ^APf?A~ ^A`@~ ^Ap@~ ^B#@ _/Item_#_QEducational services_QHealth care and _QArts, entertainment, _QAccommodation and _*Other services`,l)a,x<b,Z<c,F<d,m<e,h<f,<g,t<h,v<i,}<j,s<k,l<l,<m,u<n,l<o,j<p,r<q,<r,<s,s<t,<u,f<v,e<w,<x,i<y,m<z,<{,g<|,n},~,,k@`'`&`8`8social assistance`8and recreation`8 food services`RaJ a:(19) a:(20) a:(21) a:(22) a;(23)b=bKbGbGbGbGbHc@Number of returnscL~ cA@^@~ cA@~ cA@~ cA@~ cB̫@d@ Gross incomedL~ dA@~ dA`A~ dA!A~ dAOA~ dB@*e@"Rental real estate expenses, totaleLeA*16,772~ eA @~ eA W@~ eAhA~ eBl@f@ AdvertisingfL~ fA fA*185 fA*495~ fA@fB*1,410g@ Auto and travelgL~ gA~ gAK@ gA*134~ gAt@gB*5,623%h@ Cleaning and maintenancehL hA*135~ hA@~ hAX@~ hA.@ hB*282i@ CommissionsiL~ iA~ iA"@ iA*71 iA*112iB*4,309j@ InsurancejL jA*280~ jA8@~ jAث@~ jA(@~ jB @.k@& Legal and other professional feeskL kA*865~ kA@~ kAH@~ kAĸ@kB*4,409l@ Interest expenselLlA*5,181~ lA@~ lA 0@~ lAR@~ lBu@m@ RepairsmLmA*1,333~ mA@~ mAh@~ mA4@~ mB@n@ TaxesnLnA*2,658~ nA@~ nA@~ nA@~ nB@o@ UtilitiesoLoA*1,364~ oAװ@~ oA8@~ oA@oB*1,447p@ Wages and salariespL pA*1pA*1,366pA*1,150~ pA/@pB*20,380(q@ Depreciation from Form 4562qLqA*3,527~ qAc@~ qA@~ qA@~ qB@r@ Other expensesrLrA*1,424~ rAn@~ rA@~ rA@~ rBX@7s@/Net gain (less loss) sales of business propertysL~ sAH@~ sA sA*38~ sA~ sBt@ GaintL~ tAH@~ tA tA*38~ tA~ tBu@ LossuL~ uA~ uA~ uA~ uA~ uBCv@;Net Income (less deficit) from partnerships and fiduciariesvL vA*217~ vA@~ vA@~ vA@~ vB@w@ IncomewL wA*219~ wAA@~ wAn@~ wA@~ wB\@x@ DeficitxL~ xA@xA*3,909~ xA¥@~ xA@ xB*314y@,Real estate rental net income (less deficit)yL~ yA@~ yA@~ yA`@~ yA`^@~ yB@z@ IncomezL~ zA@~ zAT@~ zA@~ zA0@~ zB @{M Deficit{N {O*354~ {O@@~ {O@~ {O@{P*2,903r|j* Estimate should be used with caution because of the small number of sample returns on which it is based.||||`}X[1] Includes returns not allocable by industrial sector, which are not shown separately.}}}}?~7NOTE: Detail may not add to total because of rounding.~~~~WOSource: IRS, Statistics of Income Spring Bulletin, Publication 1136, June 2005.,@= x<X/!> "