\pjnwill00 0h v ~2_EY_cOgkB  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  "C  "<C  8C  8C  C  <C  C  C  8C  C  <C "8C  <C  "C  "<C "C  "C  "C  8C  8C  8C "C "8C "8C "8C "8C  <C  C  <C  C  8C  8C  U} *'} } I} } I} } I } I }  } I} } } $} m } m}  } I} m} } I }  }  }  } $    ,l@ ,@ ,u@ ,d@  ,@0 , ,h ,  ,w  ,@ ,S@ ,' ,' ,~' ,' ,}' ,@ ,@ ,@ ,@ ,@ ,' ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,}@<{Table 11--Partnerships Classified in the Real Estate and Rental Leasing Sector: Total Assets, Trade or Business Income and q<iDeductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002`X[All figures are estimates based on samples-- money amounts are in thousands of dollars] .67 8 99Size of total assets99:    Item All Under~ ?~ j@~ j@~ A Asset Zero ZeroUnder Under Under Under  SizesAssetsAssets~ j@~ j@~ A~ .A  !(1) !(2) !(3) !(4) "(5) "(6) !(7)  #  $ $ $ $ $ $ $ %Number of partnerships~ ;Ԃ.A~ ;@~ ;@A~ ;0@~ ;@~ ;rA~ ;A ' ' % Number of partners~ ;C~ ;XA~ ;26~ ;eA~ ;H A~ ;^>~ ;#A % Total assets ;A~ ;eI~ ;~ ;k~ ;N~ ;")|~ ;7 %/Income and deductions from a trade or business: ; ; ; ; ; ; ;% Total income~ ;*~ ;`A~ ;~ ;~ ;&~c~ ;ZS~ ;f ( Business receipts~ &Q*~ &@@~ &r~ &V~ &4A~ &ί1~ &t F(> Ordinary income from other partnerships and fiduciaries~ & ~ & @~ &P@~ &8A~ &P@~ &`A~ &p;A( Farm net profit~ &|@~ &~ &@~ &~ &~ &@~ &@*(" Net gain, noncapital assets~ &&s~ &~ & A~ &@~ &@~ &@~ &W@( Other income~ &~ &`S@~ &p@~ &@~ &`^A~ &A~ &0A% Total deductions~ ;BHZ~ ;G A~ ;~ ;.ɯ~ ;6^o~ ;Q~ ;3' '+(# Cost of sales and operations~ &~ &~ &x9A~ &X'A~ &`9*A~ &6^e~ &~q /(' Inventory, beginning of year~ &~ &~ &A~ &@@~ &A~ &L@~ &IM( Purchases~ &N~ &~ &x A~ &@~ &@~ &r&A~ &C&A ( Cost of labor~ &/%~ &~ &@~ &@~ &@~ &@.@~ &=(5 Additional inventory costs (section 263A )~ &V ]~ &~ &wA~ &`@~ &4@~ &~A~ &)( Other costs~ &b~ &~ &?*A~ &.&~ &qA~ &,~ &%A)0(( Less: Inventory, end of year~ &<~ &~ &A~ &(@~ &@~ &P A~ &7) ( Salaries and wages~ &\A~ &@~ &@~ &xA~ &@~ &"A~ &A)-(% Guaranteed payments to partners~ &H1A~ &~ &S@~ &PA~ &:@~ &A~ &LA( Rent paid~ &c~ &(@~ &e@~ &PkA~ &;@~ &(A~ &`@( Interest paid~ &z~ &Ԑ@~ &HUA~ &[@~ &@~ &A~ &`ZA ,l@! ,@" ,}@# ,@$ ,@% ,}@& ,@' ,@( ,@) ,@* ,@+ ,@, ,'- ,@. ,@/ ,'0 ,'1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,'8 ,@9 ,|@: ,'; ,@< ,|@= ,'> ,@ ? ,}@ ( Taxes and licenses~ &NV~ &P@~ &@@~ &`@~ &W@~ &A~ &pQ@!( Bad debts~ !& A~ !&~ !&@~ !&@~ !&v@~ !&P@~ !&ҥ@%"( Repairs and maintenance~ "&(~ "& b@~ "&&@~ "&@~ "&@~ "&0@~ "&@#( Depreciation~ #&%~ #&@~ #&ئ A~ #&@~ #& @~ #&AA~ #&A$( Depletion~ $&@~ $&~ $&C@~ $&~ $&~ $&`o@~ $&$%( Retirement plans, etc.~ %&P@~ %&~ %&y@~ %&@~ %&@~ %&@~ %&7@'&( Employee benefit programs~ &&A~ &&&@~ &&@~ &&Ƥ@~ &&@q@~ &&@~ &&g@@'(8 Net loss from other partnerships and fiduciaries ~ '& ~ '&hA~ '&@~ '&@~ '&@~ '&A~ '&J A(( Farm net loss ~ (&"A~ (&~ (&~ (&~ (&@~ (&@~ (&X@,)($ Net loss, noncapital assets ~ )&/!A~ )&~ )&S@~ )&(@~ )&~ )&DA~ )&@!*( Other deductions ~ *&^Z~ *&'@~ *&(A~ *&D1A~ *&(F#A~ *&Vj~ *&7;+%3 Net income (less deficit) from trade or business~ +;S~ +;~ +;3A~ +;sA~ +;~ +;@~ +;q+'+ ',( Net income~ ,&>pJ~ ,&BA~ ,&l\.A~ ,&0'A~ ,& A~ ,&t,A~ ,&T#A,, -( Deficit ~ -&Z~ -& A~ -&-~ -&A~ -&hA~ -&7~ -&&A4.%,Portfolio income (less deficit) distributed .&.&.&.&.&.&.&.'. '/% directly to partners~ /;;~ /;>9~ /;M~ /;0A~ /;\@~ /;`F~ /;~k0( Interest income~ 0&~ 0&& ~ 0&0A~ 0& @~ 0&@~ 0& yA~ 0&@A00 1( Dividend income~ 1&~ 1&$A~ 1&@~ 1&@~ 1&@~ 1&@@~ 1&@2( Royalty income~ 2&c>A~ 2&@q@~ 2&@~ 2&A~ 2&x@~ 2&@~ 2&@@63(. Net short-term capital gain (less deficit)~ 3&(A~ 3&p~ 3&`5@~ 3&{@~ 3&~ 3&BA~ 3&54(- Net long-term capital gain (less deficit)~ 4&F~ 4&(z A~ 4&jo~ 4&iA~ 4&%@~ 4&LA~ 4&nN15() Other portfolio income (less deficit)~ 5&%A~ 5&@~ 5&@~ 5&*@~ 5&~ 5&/@~ 5&@06%(Real estate rental income (less deficit)~ 6;@ ~ 6;D~ 6;x*A~ 6;q!A~ 6;N'~ 6;]P~ 6;:6'6 '7( Net income~ 7&Ƶ~ 7&_~ 7&~ 7&X-A~ 7&4'A~ 7&r~ 7& ،77 8( Deficit ~ 8&>u~ 8&~ 8&~ 8&A~ 8&P@~ 8&8.2A~ 8&n<9%4Net income (less deficit) from other rental activity~ 9;~ 9;~ 9;$@~ 9;~ 9;c@~ 9;@~ 9;@9'9 ':( Net income~ :&WGA~ :&~ :&p(A~ :&@~ :&@~ :&zA~ :&A:: ;( Deficit ~ ;&~ ;&~ ;&A~ ;&`@~ ;&d@~ ;&@~ ;&k@+<%#Total net income (less deficit) [1]~ <;9 ~ <;~ <;vf~ <;}<~ <;A~ <;js~ <; @<'< '=( Net income~ =&W~ =&~ ~ =&~ =&Ir~ =&/A~ =&~ =&F=== >* Deficit ~ >+; ~ >+~ >+ߴ~ >+5~ >+Y A~ >+{~ >+J1"?>Footnotes at end of table.?=?=?=?=?=?=?=@ ,l@A ,@B ,@C ,d@ D ,@0E ,@F ,G , H ,j I ,rJ ,g@K ,@L ,'M ,z'N ,'O ,y'P ,'Q ,@R ,@S ,@T ,}@U ,}@V ,'W ,@X ,~@Y ,@Z ,@[ ,@\ ,@] ,@^ ,@_ ,y@@<{Table 11--Partnerships Classified in the Real Estate and Rental Leasing Sector: Total Assets, Trade or Business Income and }A<uDeductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002--Continued.`BX[All figures are estimates based on samples-- money amounts are in thousands of dollars]C C.D6 D8 D9)D8!Size of total assets -- continuedD9D9D:D,DD  EItem~ E.A~ ESA~ EcA~ EwA~ E.ׇA~ E.חAE/EE E  F- FUnder FUnder FUnder FUnder FUnder  ForF0G-~ GSA~ GcA~ GwA~ GׇA~ GחA GmoreG1H$ H!(8) H!(9) H!(10) H"(11) H"(12) H2(13)H3 I# I$I$I$I$I$I$I)II J%Number of partnerships~ J; A~ J; @~ J;@~ J;ڷ@~ J;F@~ J;@J4K% Number of partners~ K;t3A~ K;dA~ K;,)A~ K;CA~ K;T@~ K; AK4K'K 'L% Total assets~ L;2t/k~ L;iD=~ L;J`K~ L;f2~ L;uc"L;EAL47M%/Income and deductions from a trade or business:M&M&M&M&M&M&M4N% Total income~ N;rվ~ N;~ N;.r+~ N;~ N;*~ N;ԬrAN4 O( Business receipts~ O&(~ O&lWA~ O&~ O&i~ O&2KA~ O&FƎO)FP(> Ordinary income from other partnerships and fiduciaries~ P&K5A~ P&l|A~ P&& A~ P& A~ P&,%A~ P&~D#P)PP Q( Farm net profit~ Q&@~ Q&@~ Q&~ Q&~ Q&~ Q&H@Q)*R(" Net gain, noncapital assets~ R&@A~ R&9 A~ R&E@~ R&h@~ R& )@~ R&%9R)S( Other income~ S&+A~ S&N#~ S&M3A~ S&nz/~ S&A~ S&S)T% Total deductions~ T;~ T;֊~ T;F*~ T;4~ T;IPA~ T;*ST4+U(# Cost of sales and operations~ U&~ U&~ U&f~ U&Ng~ U&l~ U&68U)U'U '/V(' Inventory, beginning of year~ V&.~ V&_.A~ V&`~ V& ~ V&.A~ V&ލ+V)VV W( Purchases~ W&HEA~ W&'k~ W&%a~ W&z~ W& Q"A~ W&n DW) X( Cost of labor~ X&@~ X&@~ X&`@~ X&`@~ X&@~ X&-@X)=Y(5 Additional inventory costs (section 263A )~ Y& A~ Y&&@~ Y& A~ Y& A~ Y&@~ Y&_@Y)Z( Other costs~ Z&T~ Z&F~ Z&j~ Z&.sc~ Z&tg*A~ Z&NAZ)0[(( Less: Inventory, end of year~ [&2]~ [&#AA~ [&&~ [&~ [&8~ [&~5[) \( Salaries and wages~ \&JE~ \& k'A~ \&,2(A~ \&x(A~ \&A~ \&DŽ\)-](% Guaranteed payments to partners~ ]&P!A~ ]&.@~ ]&@~ ]&`@~ ]&f@~ ]&@])^( Rent paid~ ^&XA~ ^&@~ ^&A~ ^&@@~ ^&g@~ ^&A^)_( Interest paid~ _&("A~ _&пA~ _&A~ _& ~ _&XA~ _&.[k_)` ,l@a ,@b ,y@c ,@d ,|@e ,y@f ,@g ,@h ,@i ,@j ,@k ,@l ,@m ,'n ,@o ,~@p ,'q ,}'r ,@s ,|@t ,@u ,@v ,@w ,@x ,'y ,@z ,@{ ,'| ,@} ,@~ ,'  ,@ `( Taxes and licenses~ `&A~ `&#A~ `&A~ `&xbA~ `&@@~ `&LA`)a( Bad debts~ a&A~ a&@~ a&@~ a&&@~ a&@~ a&(Aa)%b( Repairs and maintenance~ b&@~ b&`@~ b&0\@~ b&@~ b&i@~ b&@b)c( Depreciation~ c&^&~ c&,A~ c&A~ c&d!A~ c&jA~ c&F*Mc)d( Depletion~ d&~ d&~ d&~ d&~ d&~ d&@d)$e( Retirement plans, etc.~ e&@~ e&@~ e&@~ e&@~ e&@~ e& @e)'f( Employee benefit programs~ f&@@~ f&@<@~ f&;@~ f&`g@~ f&#@~ f& Af)@g(8 Net loss from other partnerships and fiduciaries ~ g&4A~ g&A~ g&4BA~ g&pUA~ g&A~ g&v>g)h( Farm net loss ~ h&P*@~ h&ձ@~ h&@~ h&~ h&@~ h&g@h),i($ Net loss, noncapital assets ~ i&I@~ i&@~ i&S@~ i&'@~ i&*@~ i&@i)!j( Other deductions ~ j&~ j&6A~ j&zo~ j&tA:A~ j&޹<~ j&gj);k%3 Net income (less deficit) from trade or business~ k;-A~ k; A~ k;GA~ k;A~ k;hWA~ k;k4l( Net income~ l&eFA~ l&CR~ l&W5A~ l&T3A~ l&/A~ l&.l)l'l 'm( Deficit ~ m&,>A~ m&ƼC~ m&>C~ m&N3~ m&+~ m&Vm)mm 4n%,Portfolio income (less deficit) distributed n&n&n&n&n&n&n4o% directly to partners~ o;TNA~ o;6S~ o;hv~ o;@@A~ o;1A~ o;:o4o'o 'p( Interest income~ p&2A~ p&t'A~ p&`.A~ p&F-~ p&DA~ p&Zi$p)q( Dividend income~ q&A~ q&A~ q&J A~ q& A~ q&@~ q&*sq)qq r( Royalty income~ r&A~ r&@~ r&@~ r&@K@~ r&@@~ r&dLr)6s(. Net short-term capital gain (less deficit)~ s&~ s&@~ s&@~ s&f@~ s&~ s&@s)5t(- Net long-term capital gain (less deficit)~ t&_~ t&U~ t&$3~ t&-A~ t& 9A~ t&vHt)1u() Other portfolio income (less deficit)~ u&@~ u&P@~ u&~ u&j@~ u&K@~ u&Au)0v%(Real estate rental income (less deficit)~ v;r2~ v;J~ v;%A~ v;`A~ v;X`~ v;gv4w( Net income~ w&Ҡc~ w&E~ w&J~ w&N~ w&2\~ w&3uw)w'w 'x( Deficit ~ x&bn~ x&~ x& ~ x& ~ x&~ x&x)xx <y%4Net income (less deficit) from other rental activity~ y;A~ y;iA~ y; ~ y;ht A~ y;} ~ y;6Ʀy4z( Net income~ z&tA~ z&s A~ z&AA~ z& ~ z&p @~ z&;z)z'z '{( Deficit ~ {&A~ {&@~ {&2 A~ {&A~ {&BA~ {&Q{){{ +|%#Total net income (less deficit) [1]~ |;^]~ |;z(~ |;Q~ |;x~ |;j~ |;f|4}( Net income~ }&s~ }&]~ }&L~ }&~ }&8~ }&})}'} '~* Deficit ~ ~+X~ ~+5'~ ~+z~ ~+3~ ~+(DA~ ~+<~)~~ ?[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??5555),l@,@,@,X@,_@,@,@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @@ (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.@@)))))rAj* Estimate should be used with caution because of the small number of sample returns on which it is based.AA@A8NOTE: Detail may not add to totals because of rounding.AAGA?Source: IRS, Statistics of Income, Unpublished Data, July 2004.AAAAAAAA,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @,l@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @     = IX/> "