\pjnwill00 0h 2qEZ_bfBjB  dMbP?_"*+%, 1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?M dXX"dXX??@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/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm "$"#,##0 ##0.0E+0mm:ss@52_("$"* #,##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  8C "C "<C "C  "<C "C  "C  "C  "<C "8C  "C  "<C "C  "C  "C  8C  C "8C "8C "8C  C  <C  C  8C  <C  <C  <C  8C  <C  C  <C  <C  C  C  C "C "C "C "C "C  C  C  C "<C  <C  8C  "<C "C  "C  <C  8C  <C  <C  "U} *0} %}  $} %} I%} %} I %} I %}  %} I%} %} %} $%} m %} m%}  %} I%} m%} %} I %}  %}  %}  %} $ %  ,l@ ,p@ ,W@ ,q@  , @0 ,) ,r) ,)  ,)  ,}@ ,+ ,+ ,+ ,+ ,+ ,@ ,@ ,@ ,@ ,@ ,+ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,}@ ,@l6dTable 9--All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, S6KRental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002`7X[All figures are estimates based on samples-- money amounts are in thousands of dollars] %.78( & ''Size of total assets'''    9Item All Under~ ?~ j@~ j@~ CA/: Asset Zero ZeroUnder Under Under DUnder /; SizesAssetsAssets~ j@~ j@~ A~ E.A/< (1) (2) (3) (4) (5) (6) #(7)$ =Number of partnerships~ *و~ *{@~ * Business receipts-JA~ --~ -*Zp~ - ~ -N@~ ->~ HA$F>> Ordinary income from other partnerships and fiduciaries~ -·~ -l!A~ -΁U~ - A~ -!A~ -*A~ Hl*A> Farm net profit~ -f~ -@~ -!A~ -sA~ -XA~ -(A~ Hx A*>" Net gain, noncapital assets~ - ~ -@~ - +A~ -KA~ -A~ -dA~ H @> Other income~ -~~ -P@~ -NI~ - /A~ -,%A~ -y~ Hu= Total deductions*@(LA~ *:{~ *f`~ * ~ *9~ *~ F0+># Cost of sales and operations-@OA~ -TX1A~ -~0~ - n~ -n~ -Na ~ H?$/>' Inventory, beginning of year~ -)~ - @~ - m~ -I~ -\f*A~ -^KL~ H > Purchases-pA~ -I!~ -z ~ -VB~ -~ - 1A~ Hz > Cost of labor~ -~~ -@~ -8~ - I6A~ -FYM~ ->(~ H=>5 Additional inventory costs (section 263A )~ -~ -@~ -A~ -6$~ -@A~ -t/A~ HPA> Other costs~ -6c~ -A~ -r~ -m~ -RU~ -2t~ Hr0>( Less: Inventory, end of year~ -:!!~ -@~ -=~ -A~ -u"~ -FD~ H4 > Salaries and wages~ -08~ -V"~ -z~ -ſ~ -(~ -~ Hu->% Guaranteed payments to partners~ -~ -! A~ -G?A~ -~~ -T~ -~ HT?A> Rent paid~ -: ~ -p@~ -R~ -+~ -WN~ ->&!~ H.> Interest paid~ -*/>~ -?@~ -q~ -l%A~ - A~ -H~ H ,A > Taxes and licenses~ -氮~ -@~ -б6A~ -̘,A~ -Ծ#A~ -/~ Hи4A ,l@! ,}@" ,@# ,@$ ,}@% ,@& ,@' ,@( ,@) ,@* ,@+ ,+, ,@- ,@. ,+/ ,+0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,+7 ,@8 ,|@9 ,+: ,@; ,|@< ,+= ,@ > ,}@? ,l@ > Bad debts~ -Da~ -@~ - (A~ -,@~ -}@~ -{ A~ HpA%!> Repairs and maintenance~ !-:~ !-@~ !-0'A~ !-A~ !-A~ !-z/A~ !H A"> Depreciation~ "-~ "-` @~ "-1~ "-<&!A~ "-NX#~ "-6Ю~ "Hxn#> Depletion~ #-A~ #-~ #-@~ #-|@~ #-D@~ #--@~ #H@$$> Retirement plans, etc.~ $-P~ $-&@~ $-A~ $-A~ $-@~ $-A~ $HA'%> Employee benefit programs~ %-B~ %-@~ %-2%~ %-A~ %-@~ %-6>#~ %HA@&>8 Net loss from other partnerships and fiduciaries ~ &-g~ &-@~ &-@m~ &-pA~ &-OA~ &-4A~ &H/''> Farm net loss ~ '- #~ '-8@~ '- A~ '-@~ '-8A~ '-DA~ 'HC%,(>$ Net loss, noncapital assets ~ (-VM~ (-@~ (-0 A~ (-A~ (-@~ (-*A~ (H @!)> Other deductions ~ )-{Vi~ )-6~ )-z~ )-n>~ )- ~ )-~ )H<;*=3 Net income (less deficit) from trade or business~ **Nf~ **jU~ **nN~ **ʷ~ **23~ **4aA~ *F2*0+> Net income~ +-V?~ +-6~ +-REG~ +-~ +-~ +-f~ +H`A+$,> Deficit ~ ,-!~ ,-F[P~ ,-S~ ,-,~ ,-nr~ ,-~ ,HRhC4-=,Portfolio income (less deficit) distributed -,-,-,-,-,-,-G-0.= directly to partners~ .*b~ .*4A~ .*~ .*J@~ .*(~ .*杷~ .F.0/> Interest income~ /-6~ /-x_*A~ /-~ /-ИA~ /- @~ /-^.~ /H,/$0> Dividend income~ 0-&uC~ 0-A~ 0-r~ 0-@~ 0-6A~ 0-8 A~ 0H,A1> Royalty income~ 1-P~ 1-@~ 1-A~ 1-h A~ 1-;@~ 1-PL A~ 1H&A62>. Net short-term capital gain (less deficit)~ 2-j.~ 2-p@~ 2-~ 2- @~ 2-~ 2-@i A~ 2H053>- Net long-term capital gain (less deficit)~ 3->.~ 3-A~ 3-h'~ 3-!~ 3-A~ 3-Y~ 3H~o14>) Other portfolio income (less deficit)~ 4-u;A~ 4-@~ 4-@@~ 4-@~ 4-/@~ 4-0:@~ 4H05=(Real estate rental income (less deficit)~ 5*mn ~ 5*4~ 5*>~ 5*"A~ 5*P%A~ 5*n[~ 5F1-506> Net income~ 6-V~ 6-vk~ 6-n~ 6-t /A~ 6-Љ(A~ 6-&ժ~ 6HV6$7> Deficit ~ 7-RV ~ 7-zB~ 7-~ 7-A~ 7-@~ 7-O~ 7Hs<8=4Net income (less deficit) from other rental activity~ 8*5~ 8*w ~ 8*@U@~ 8*p~ 8* @~ 8*h A~ 8F I@809> Net income~ 9-ҋ~ 9- @~ 9-A~ 9- @~ 9-^@~ 9- A~ 9HnA9$:> Deficit ~ :-[~ :- 9 A~ :-A~ :-P@~ :-h@~ :-@~ :H@+;=#Total net income (less deficit) [1]~ ;*6@~ ;*F~ ;*8!~ ;*c~ ;*r~ ;*N ~ ;FL;0<> Net income~ <-6h~ <-&j~ <-j~ <-%~ <-*uU~ <-~ <H]<$=? Deficit ~ =.P(~ =.f~ =.I~ =.~ =.>A~ =.r ~ =Iʆ">2Footnotes at end of table.>1>1>1>1>1>1>1l?6dTable 9--All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, @ ,l@A ,b@B ,d@ C ,@0D ,)E ,x)F ,) G ,t) H ,|@I ,+J ,+K ,+L ,+M ,+N ,@O ,@P ,@Q ,@R ,}@S ,+T ,@U ,@V ,~@W ,@X ,@Y ,@Z ,@[ ,@\ ,@] ,y@^ ,}@_ ,@^@6VRental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002--continued`A7X[All figures are estimates based on samples-- money amounts are in thousands of dollars]B7 B%.C8 C& C')C&!Size of total assets -- continuedC'C'C'CC D@Item~ D.A~ DSA~ DcA~ DwA~ DׇA~ DJחAD D/ EA EUnder EUnder EUnder EUnder EUnder  EDorE!E/FA~ FSA~ FcA~ FwA~ FׇA~ FחA FEmoreF"F/GB G(8) G(9) G(10) G(11) G(12) G#(13)G$G$H=Number of partnerships~ H*A~ H* @~ H*@B@~ H*@~ H*@~ HF@H0H0I= Number of partners~ I*~ I*,~ I*P~ I*'~ I*lA~ IFXd:AI0I0J= Total assetsJ*BA~ J*FgJ*40A~ J*Rp~ J*6%wJFAJ0J07K=/Income and deductions from a trade or business:K,K,K,K,K,KGK0K0L= Total income~ L*:~ L*L~ L*ٵ5~ L*" ~ L*2q'LFAL0L0 M> Business receipts~ M-7~ M-R(~ M-/3~ M-Q~ M-$MHAM$M$FN>> Ordinary income from other partnerships and fiduciaries~ N-މ~ N-]~ N- ~ N-=A~ N-ց~ NHRN$O> Farm net profit~ O-{A~ O- @~ O-@~ O-@@~ O-{@~ OH@O$*P>" Net gain, noncapital assets~ P-2~ P-& ~ P-dgA~ P-A~ P-HHA~ PHP$Q> Other income~ Q-~ Q-:"~ Q-N~ Q-^~ Q--!~ QH~VQ$R= Total deductions~ R*޴8~ R*6~ R**3~ R*|~ R*%RFoKAR0R0+S># Cost of sales and operations~ S-2 ~ S-N ~ S-"~ S-^̡~ S-FSHAS$S$/T>' Inventory, beginning of year~ T-&d~ T-"C~ T-U~ T-N݊~ T-" ~ THy T$U> Purchases~ U-j~ U-bՖ ~ U-~ U-~ ~ U-n^~ UH2gU$ V> Cost of labor~ V-_A~ V-޿~ V-zp~ V-5~ V-b6~ VHSV$=W>5 Additional inventory costs (section 263A )~ W-:s~ W-s`~ W- w~ W-<(A~ W-$A~ WH\CAW$X> Other costs~ X-d~ X-jl~ X-qX~ X-~y~ X-L~ XHʉ7X$0Y>( Less: Inventory, end of year~ Y-f~ Y-~ Y-zBX~ Y-~ Y-7^~ YH6< Y$ Z> Salaries and wages~ Z-~ Z-P5~ Z-x~ Z-~ Z-x~ ZHOZ$-[>% Guaranteed payments to partners~ [-f~ [-L 3A~ [-^J~ [-L(-A~ [- XK~ [H[$\> Rent paid~ \-fXc~ \-R?A~ \-x~ \-[BA~ \-~ \H\$]> Interest paid~ ]-~[ ~ ]-~ ]-NA~ ]-M~ ]-~ ]HZ ]$ ^> Taxes and licenses~ ^-z~ ^-0?A~ ^-&~ ^-=A~ ^-Gx~ ^H22^$_> Bad debts~ _-=9A~ _-6:~ _-ޚ6~ _-V)~ _-P,A~ _Hz_$` ,l@a ,@b ,|@c ,y@d ,@e ,@f ,@g ,@h ,@i ,@j ,+k ,@l ,|@m ,+n ,+o ,@p ,}@q ,|@r ,@s ,@t ,@u ,+v ,@w ,x@x ,+y ,@z ,x@{ ,+| ,@ } ,y@~ ,@ ,@%`> Repairs and maintenance~ `-*\~ `-t&A~ `- B~ `-'~ `-+~ `H Hf`$a> Depreciation~ a-~ a-z~ a- >~ a-~ a-RA~ aH a$b> Depletion~ b-@~ b-@~ b-@@~ b-@~ b-6@~ bHlAb$$c> Retirement plans, etc.~ c-A~ c-x/ A~ c-3A~ c-@FA~ c- A~ cHcc$'d> Employee benefit programs~ d-`4A~ d-.L6~ d-e3A~ d-Vp?~ d-~ dH`d$@e>8 Net loss from other partnerships and fiduciaries ~ e-4~ e-rD~ e-.~ e-(g~ e-7A~ eHTe$f> Farm net loss ~ f-S~ f-A~ f-@~ f-e A~ f-9@~ fHY@f$,g>$ Net loss, noncapital assets ~ g-P3A~ g-A~ g-DA~ g-@~ g-D A~ gHyGg$!h> Other deductions ~ h- ~ h-n?~ h-\~ h- 2~ h-f~ hHy2h$;i=3 Net income (less deficit) from trade or business~ i**~ i*U~ i*~ i*~ i*RV~ iF5i0i0j> Net income~ j-(~ j-+~ j-r~ j-~ j-(~ jH_j$j$k> Deficit ~ k-~ k-z~ k-λ~ k-hG`A~ k-j[a~ kHb@* k$4l=,Portfolio income (less deficit) distributed l,l,l,l,l,lGl0l0m= directly to partners~ m* ~ m*p~ m*z~ m* "~ m*VZ~ mF"nm0m0n> Interest income~ n-~ n-u~ n-f~ n-A~ n-lOA~ nH#q n$n$o> Dividend income~ o-J[~ o-?/~ o-L~ o-4y3A~ o-/L~ oHrl,o$p> Royalty income~ p-~#~ p-XA~ p-lgA~ p-0@~ p-D#A~ pHX2p$6q>. Net short-term capital gain (less deficit)~ q-~ q-l~ q-t&~ q- B~ q-<~ qHAq$5r>- Net long-term capital gain (less deficit)~ r-F#~ r-$:A~ r-~ r-kA~ r-IF~ rH0r$1s>) Other portfolio income (less deficit)~ s-2@~ s-p@~ s-~ s-@~ s-@P@~ sHLSs$0t=(Real estate rental income (less deficit)~ t*5~ t*Zˋ~ t*i&A~ t*gA~ t*0W~ tF.t0t0u> Net income~ u-r~ u-~ u- ~ u-dRA~ u-~ uHu$u$v> Deficit ~ v-ܨ~ v-(~ v-ZA~ v-Z~ v-֤~ vH#$v$<w=4Net income (less deficit) from other rental activity~ w*ps A~ w*A~ w*~ w* @~ w*Y~ wFfw0w0x> Net income~ x-hA~ x-_A~ x-CA~ x-,z A~ x-A~ xHkx$x$y> Deficit ~ y-`O A~ y- @~ y- A~ y-A~ y-!A~ yHy$+z=#Total net income (less deficit) [1]~ z*P~ z* #5~ z*7~ z*r~ z*"Bu~ zF6#z0z0{> Net income~ {-Η ~ {-F~ {- d~ {-^~ {- yL~ {Ha/{${$|? Deficit ~ |.G~ |.>x~ |.],~ |.Nr~ |.6~ |I*' |$}3[1] Total net income (less deficit) is the sum of net income (less deficit) from trade or business, portfolio income (less deficit) distributed directly to partners}3}3}}}}}$~4(excluding net short-term capital gain (less deficit) or long-term capital gain (less deficit), net income (less deficit) from rental real estate, and net income (less deficit) from other rental activity.~4~4~$~$~$~$~$r4j* Estimate should be used with caution because of the small number of sample returns on which it is based.55$,l@,a@,i@,(@,(@,(@,@,@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @?47NOTE: Detail may not add to totals because of rounding.55$G4?Source: IRS, Statistics of Income, Unpublished Data, July 2004.55$455$455$455$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$,D@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @$$$$$$$$$ $ $ $ $ $$$$$$$$$$$$$$$$$= lX/> "