\pjnwill00 0h G2EZ_bfSjB  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  C "C "<C "C  C  "<C "C  "C  "C  "<C  <C  C  8C  <C "8C  <C  "C  "<C "C  "C  "C  8C  8C "8C "8C "8C  <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 "<“U} **} } I!} } I} } I } I }  } I} } } $} m } m}  } I} m} } I }  }  }  } $   ,l@ ,z@ ,y@  ,q@0 , ,r ,  ,@  ,s  ,  ,  ,  ,  ,@ ,@ ,@ ,@ ,@ ,  ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,}@ ,@ ,@v5nTable 10--Partnerships Classified in the Finance and Insurance Sector: Total Assets, Trade or Business Income u5mand Deductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002`6X[All figures are estimates based on samples-- money amounts are in thousands of dollars] .7, - ..Size of total assets...#    8Item All Under~ ?~ j@~ j@~ AA$9 Asset Zero ZeroUnder Under Under BUnder $: SizesAssetsAssets~ j@~ j@~ A~ C.A$; (1) (2) (3) (4) (5) (6) )(7)<Number of partnerships~ / A~ /@~ /@~ /'@~ /]@~ /@@~ D@* < Number of partners~ /r~ /e@~ /:$A~ /A~ /;@~ /v A~ DA * < Total assets /`~+NA~ /R~ /~ /V(~ /67~ /*8~ D)a *7 </Income and deductions from a trade or business: / / / / / / D * < Total income~ />:~ /A~ /~ /Z~ /t/A~ /qY~ DQ * = Business receipts~ j)~ A~ Z"~ 2~ ,A~ 2~ E4REAF=> Ordinary income from other partnerships and fiduciaries~ G<~ ^@~ A~ @~ @~ A~ E0z@= Farm net profit~ @~ ~ ~ ~ ~ @~ E*=" Net gain, noncapital assets~ `A~ ~ b@~ pv@~ ~ J@~ E^@= Other income~  ~ `@~ ~ nA~ d@~ A~ E_A< Total deductions~ /rG5~ /&k>~ /~ /R~ /k)A~ /@~ DJ*+=# Cost of sales and operations~ {r~ @~ ~ _~ A~ 6G`~ EY'/=' Inventory, beginning of year~ ~ ~ @~ ~ ~ @~ E@= Purchases~ V~ ~ X~ *IO~ @~ S~ E A = Cost of labor~  ~ A~ ~  @~ @~ @~ ~ E==5 Additional inventory costs (section 263A )~ ?~ @~ N@~ ~ @~ @~ E= Other costs~ ~ ~ A~ pA~  @~ PZ@~ E@0=( Less: Inventory, end of year~ &^~ ~ @~ ~ ~ @~ EȀ@ = Salaries and wages~ Z~  @~ &(A~ x9A~ o A~ zE~ E%A-=% Guaranteed payments to partners~ ~ J@~ @~ @`A~  @~ h5A~ EA= Rent paid~ ~ @~ @~ @~  @~ XA~ E @= Interest paid~ B>~ w@~ "A~ @~ @~ @~ E@ = Taxes and licenses~ 6[~ q@~ Q@~  L@~ @@~ p@~ E@@= Bad debts~ q~ a@~ A~ P@~ 7@~ v@~ E@ ,l@! ,@" ,@# ,}@$ ,@% ,@& ,@' ,@( ,@) , * ,@+ ,@, , - , . ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 , 5 ,@6 ,|@7 ,| 8 ,@9 ,|@: ,| ; ,@< ,|@ = ,}@> ,l@? ,z@% = Repairs and maintenance~ A~ ~ @~ @~ ԙ@~ Q@~ E@!= Depreciation~ !~ !P@~ !@~ !@~ !ƥ@~ ! @~ !E@"= Depletion~ "@~ "~ "~ "~ "~ "~ "E$#= Retirement plans, etc.~ #%A~ #~ #@@~ #\@~ #]@~ #@~ #E@'$= Employee benefit programs~ $)H~ $@~ $@x@~ $@~ $@~ $(@~ $E@$@@%=8 Net loss from other partnerships and fiduciaries ~ %B~ %P'A~ %A~ %f@~ %`"@~ %`r@~ %E0}@&= Farm net loss ~ &@@~ &~ &@~ &~ &~ &@~ &E@,'=$ Net loss, noncapital assets ~ 'vE~ '~ '@~ '@~ '~ '~ 'E@!(= Other deductions ~ ( ~ (@~ (g~ (4A~ (A~ (&Hh~ (E6];)<3 Net income (less deficit) from trade or business~ )/V%~ )/^~ )/(L A~ )/(A~ )/`A~ )/A~ )DX )**= Net income~ *Z4( ~ *@~ *ޞt~ *y'A~ *hJ A~ * C~ *E%A+= Deficit ~ +1~ + 'A~ +xg~ +@A~ + @~ +*~ +EG&A4,<,Portfolio income (less deficit) distributed ,,,,,,,E,*-< directly to partners~ -/[ ~ -/i@~ -/h~ -/6~ -/ @~ -/<,.A~ -Dv --*.= Interest income~ .RZ ~ .hA~ .j~ .@~ .~@~ .A~ .EPTA/= Dividend income~ /*{+~ /@&@~ /Z7A~ /@~ /U@~ /xrA~ /E`@0= Royalty income~ 0V6_~ 0(@~ 02@~ 0e@~ 0~ 0@@~ 0E`@61=. Net short-term capital gain (less deficit)~ 1S~ 1@~ 1s~ 1@~ 1R~ 1v~ 1Eb52=- Net long-term capital gain (less deficit)~ 2~ 2~ 2~ 2J-~ 2`A@~ 2!A~ 2E\lA13=) Other portfolio income (less deficit)~ 3,A~ 3@~ 3L@~ 3l@~ 3@~ 3@~ 3El@04<(Real estate rental income (less deficit)~ 4/@@~ 4/@~ 4/~ 4/·@~ 4/4@~ 4/i@~ 4D @4*5= Net income~ 5+h~ 5@~ 50}@~ 5@~ 5@~ 5@@~ 5EPwA6= Deficit ~ 6F`~ 6A~ 6z@~ 6@~ 6@~ 6i@~ 6E3@<7<4Net income (less deficit) from other rental activity~ 7/̍~ 7/H ~ 7/@~ 7/@~ 7/~ 7/@~ 7D@7*8= Net income~ 8A~ 8@~ 8@~ 8@~ 8X@~ 8p@~ 8E@9= Deficit ~ 9 ~ 98 A~ 97@~ 9~ 9@~ 9@~ 9E e@-:<%Total net income (less deficit) [1]~ :/rG~ :/2)~ :/&~ :/ ~ :/8 A~ :/d+A~ :DxA:*;= Net income~ ;Jl~ ;8O A~ ; Deficit ~ <"~ <">@~ <">c@~ <"H!A~ <"_@~ <"1,~ <F+"=1Footnotes at end of table.=0=0=0=0=0=0=0v>5nTable 10--Partnerships Classified in the Finance and Insurance Sector: Total Assets, Trade or Business Income ?5yand Deductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002--continued.@ ,l@A ,d@ B ,@0C ,D ,xE , F ,t@ G ,r H , I , J , K , L ,@M ,@N ,@O ,@P ,@Q ,} R ,@S ,@T ,@U ,~@V ,@W ,@X ,@Y ,@Z ,@[ ,@\ ,y@] ,}@^ ,@_ ,y@`@6X[All figures are estimates based on samples-- money amounts are in thousands of dollars]A6 A.B7 B- B.)B-!Size of total assets -- continuedB.B.B.B#B#B B  CHItem~ C.A~ CSA~ CcA~ CwA~ C%ׇA~ CGחAC&C$ D? DUnder DUnder DUnder DUnder DUnder  DBorD'D$E?~ ESA~ EcA~ EwA~ EׇA~ EחA ECmoreE(E$F@ F(8) F(9) F(10) F(11) F(12) F)(13)F!G<Number of partnerships~ G/$@~ G/F@~ G/@~ G/@~ G/Ψ@~ GD@G*G*H< Number of partners~ H/4CA~ H/؍A~ H/H* A~ H/X A~ H/A~ HD(H*H*I< Total assets~ I/~ I/g~ I/ "~ I/~R4#~ I/Z.5IDOAI*I*7J</Income and deductions from a trade or business:JJJJJJEJ*J*K< Total income~ K/b]~ K/if~ K/by~ K/f~ K/~ KDV(R%K*K* L= Business receipts~ L t~ L~ L5~ LeKA~ LfV~ LE3L!FM=> Ordinary income from other partnerships and fiduciaries~ M|&A~ M[!A~ Mx7A~ M}$~ MW8~ ME M!N= Farm net profit~ N@~ N~ N~ N{@~ N~ NE@N!*O=" Net gain, noncapital assets~ O@~ O@~ Or@~ O^@~ O@~ OE AO!P= Other income~ P*~ P~ P*La~ PGg~ P\@~ _E@~ _u@~ _@~ _\@~ _E0A_!` ,l@a ,|@b ,y@c ,@d ,@e ,@f ,@g ,@h , i ,@j ,|@k ,| l , m ,@n ,}@o ,}@p ,|@q ,@r ,@s , t ,@u ,x@v ,x w ,@x ,x@y ,x z ,@{ ,x@ | ,y@} ,@~ ,@ ,@`= Depreciation~ `hA~ ` @~ `#A~ `O@~ `@^@~ `E7A`!a= Depletion~ a~ a~ aK@~ a~ a~ aE@a!$b= Retirement plans, etc.~ b@~ b@~ bf@~ b@@~ b 2@~ bEAb!'c= Employee benefit programs~ c@~ c@@~ c@~ c e@~ cP@~ cEH$Ac!@d=8 Net loss from other partnerships and fiduciaries ~ d%A~ dl&A~ d-A~ d A~ d`"A~ dE*gnd!e= Farm net loss ~ ed@~ e@~ e~ e2@~ e~ eE@e!,f=$ Net loss, noncapital assets ~ f|@~ f!@~ f A~ fP@~ f@~ fE!f!!g= Other deductions ~ g=~ g~ g*Ӣ~ g^X~ g2~ gEg!;h<3 Net income (less deficit) from trade or business~ h/$#A~ h/0v&A~ h/_A~ h/>9~ h/A~ hDfh*h*i= Net income~ i~ i|:A~ i!~ il~ i:"~ iE293i!j= Deficit ~ jM~ j.A~ j~ jE~ j^>A~ jEβj!4k<,Portfolio income (less deficit) distributed kkkkkkEk*k*l< directly to partners~ l/~ l/ (A~ l/6C~ l/qX~ l/~ lD v l*l*m= Interest income~ m*E~ mX (A~ m[~ mV {~ mv~ mEqm!n= Dividend income~ n:F~ nA~ n<*A~ n,A~ n.pB~ nEκn!o= Royalty income~ oZ@~ oz@~ o@9@~ o@~ o@~ oEX4Ao!6p=. Net short-term capital gain (less deficit)~ p~ px~ p~ p|,~ p`~ pEL@p!5q=- Net long-term capital gain (less deficit)~ q>~ qx~ q\q!1r=) Other portfolio income (less deficit)~ r@~ r@~ rL@~ r}@~ r;~ rE.0r!0s<(Real estate rental income (less deficit)~ s/PA~ s/@~ s/p~ s/A~ s/~ sDAs*s*t= Net income~ tHA~ tA~ t @~ tA~ t@~ tEsAt!u= Deficit ~ u@A~ upA~ uP A~ uxg A~ uP A~ uEAu!<v<4Net income (less deficit) from other rental activity~ v/@~ v/@~ v/_~ v/~ v/Po~ vD@v*v*w= Net income~ w@~ w@~ wN@~ w}@~ wL@~ wEWAw!x= Deficit ~ xR@~ x@~ xd@~ x@y@~ xA~ xE@x!-y<%Total net income (less deficit) [1]~ y/^~ y/J{~ y/ ~ y/~ y/ ~ yDN y*y*z= Net income~ zA~ z^~ zJ8~ z[-~ zp~ zE~(z!{> Deficit ~ {" ~ {"=~ {"F~ {"ئ0A~ {"~e~ {F2{!|2[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|2|2|2|+|+|+|!}3(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.}3}3}3}!}!}!}!r~3j* Estimate should be used with caution because of the small number of sample returns on which it is based.~4~4~4~!?37NOTE: Detail may not add to totals because of rounding.444!,l@,s@,2@,2@,2@,2@,2@,@,@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @G3?Source: IRS, Statistics of Income, Unpublished Data, July 2004.444!3444!3444!3444!3444!3444!!!!!!!!!!!!!!!!!!!!!!!!!!!!!,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!,0@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @!!!!!!!!! ! ! ! ! !!!!!!!!!!!!!!!!= X/> "