\pjnwill00 T> 1^ET[aeNimpNsuNxzN}N΄B  dMbP?_"*+%@1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial&?'?(?)?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 "8C  <C  "C  "<C "C  "C  "C  8C  8C  8C "8C "8C "8C "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 "<C  ,C  C  U} *'} } $ &} $  > ,l@ ,@ ,r@ ,:@ ,q@  , @0 , ,r ,  ,  ,}@ , , , , , ,@ ,@ ,@ ,@ ,@ , ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,}@KwTable 12--Partnerships Except those Classified in the Finance and Insurance and Real Estate and Rental Leasing Sectors:nKfTotal Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net 6K.Income, by Size of Total Assets, Tax Year 2002`5X[All figures are estimates based on samples-- money amounts are in thousands of dollars] .56) * ++Size of total assets+++ , , , 8Item All Under~ ?~ j@~ j@~ @A 7 Asset Zero ZeroUnder Under Under AUnder  9 SizesAssetsAssets~ j@~ j@~ A~ B.A  : (1) (2) (3) (4) (5) (6) %(7) & ;Number of partnerships~ -~;~ -@~ -hQA~ -п A~ -@~ -<A~ C@ ' ; Number of partners~ -(~ -`@~ -^7~ -+~ -xA~ -($A~ CA ' ; Total assets -`A~ -K~ .~ -~ -TA~ - ~ CZ  '7 ;/Income and deductions from a trade or business: - - . - - - C '; Total income-@H}A~ -n~ -j2<~ -] ~ -~ -r~ CX' < Business receipts/+A~ /*~ /&ő~ /n ~ /.;~ /z;~ D{&F<> Ordinary income from other partnerships and fiduciaries~ /q]~ /A~ /nD~ /K@~ /@~ /f!~ DN"< Farm net profit~ /^I~ /@~ /!A~ /sA~ /XA~ /(A~ Dؓ A*<" Net gain, noncapital assets~ /b~ /@~ /N"~ /p@~ /xWA~ /4A~ D#@< Other income~ /6~ /3@~ /b~ /t!A~ /A~ /1A~ DλI; Total deductions-'A~ -6l~ - ~ -t8 ~ -^L~ -.]f~ C'+<# Cost of sales and operations/@KA~ /0A~ /LC~ / A~ /6q~ / ~ DR8&/<' Inventory, beginning of year~ /2:&~ / @~ /.#~ /pG~ /u!A~ /ҹH~ D:Z< Purchases/|*A~ /I!~ /Vч ~ /:~ /~ /n~ D7 < Cost of labor~ /b ~ /@~ /^~ /W~ /1A~ /t#~ D=<5 Additional inventory costs (section 263A )~ /zT~ 0@~ / SA~ / ~ / A~ /|#A~ DPA< Other costs~ /Z~ /A~ /jt~ /b>~ /0AA~ /tN~ D0<( Less: Inventory, end of year~ /B~ /@~ /#w~ /`A~ /e!~ /~ DX < Salaries and wages~ /*S1~ /$A~ /S~ /ߐ~ / ~ /~ @~ D6-<% Guaranteed payments to partners~ /,t~ /{A~ / ;A~ /&~ /O~ /~ D*Ne< Rent paid~ /o ~ /`@~ /?A~ /R?A~ /jI~ /PA~ D '< Interest paid~ /nԁ ~ /@~ /Sg~ /7 A~ /A~ /.A~ DF&A ,l@! ,@" ,}@# ,@$ ,@% ,}@& ,@' ,@( ,@) ,@* ,@+ ,@, ,- ,@. ,@/ ,0 ,1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,8 ,@9 ,|@: ,; ,@< ,|@= ,> ,@ ? ,}@ < Taxes and licenses~ /b~ /@@~ / ]4A~ /5*A~ /%~ /0~ D=J!< Bad debts~ !/^Ƥ~ !/ @~ !/[&~ !/`(@~ !/M@~ !/A~ !Dh A%"< Repairs and maintenance~ "/*o~ "/@~ "/%A~ "/|3A~ "/ A~ "/|9~ "DXA#< Depreciation~ #/N4~ #/ C@~ #/Vh~ #/xA~ #/~ ~ #/v]~ #D7A$< Depletion~ $/dA~ $0~ $/@~ $/|@~ $0D@~ $/2@~ $E@$%< Retirement plans, etc.~ %/FV~ %/&@~ %/`A~ %/(A~ %/@~ %/XA~ %DA'&< Employee benefit programs~ &/چ~ &/%@~ &/4A~ &/hDA~ &/@~ &/A~ &D,A@'<8 Net loss from other partnerships and fiduciaries ~ '/2~ '/y~ '/^P~ '/HjA~ '/@~ '/A~ 'D +A(< Farm net loss ~ (/s~ (/8@~ (/A~ (/@~ (/@~ (/A~ (Da"A,)<$ Net loss, noncapital assets ~ )/@~ )/@~ )/ S@~ )D@!*< Other deductions ~ */nX~ */(A~ */~ */n~ */h~ */n3~ *D;+;3 Net income (less deficit) from trade or business~ +-~ +->~ +-2~ +-"~ +-͠~ +-F"~ +CF+',< Net income~ ,/n12~ ,/Ω-~ ,/~ ,/F"~ ,/ r~ ,/v~ ,DZ,&-< Deficit ~ -/Z e~ -/ ~ -/= Deficit ~ >1/n~ >1$ ~ >1jT~ >1NՕ~ >1F#T~ >1e~ >Frh"?JFootnotes at end of table.?I?I?I?I?I?I?I@,l@A,@B,r@C,F@D,{@ E,@0F,@G,H, I,t J,|K,@L,M,N,O,P,Q,@R,@S,@T,}@U,@V,W,@X,~@Y,@Z,@[,@\,@],@^,@_,y@@KwTable 12--Partnerships Except those Classified in the Finance and Insurance and Real Estate and Rental Leasing Sectors:nAKfTotal Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net BBK:Income, by Size of Total Assets, Tax Year 2002 - Continued`C5X[All figures are estimates based on samples-- money amounts are in thousands of dollars] C.C&D5D&E6 E* E+)E*!Size of total assets -- continuedE+E+E+EE FHItem~ F.A~ FSA~ FcA~ FwA~ F!ׇA~ FGחAF"F F ,F , G> GUnder GUnder GUnder GUnder GUnder  GAorG#G H>~ HSA~ HcA~ HwA~ HׇA~ HחA HBmoreH$H I? I(8) I(9) I(10) I(11) I(12) I%(13)I&I&J;Number of partnerships~ J- @~ J-!@~ J-@~ J-Z@~ J-ĝ@~ JC<@J'J'J J J J J K; Number of partners~ K-,A~ K- A~ K-pBA~ K-0@~ K-?@~ KC)AK'K'K K K K K L; Total assets~ L-Z'~ L-~ L-RY#~ L-n{~ L-LCX-AL'L'7M;/Income and deductions from a trade or business:M-M-M-M-M-MCM'M'N; Total income~ N-2/~ N-&і~ N->1~ N-~ N-f$NC@UAN'N' O< Business receipts~ O/&n-~ O/~ O/*0~ O/,~ O/*"ODiAO&O&FP<> Ordinary income from other partnerships and fiduciaries~ P/9N~ P/A~ P/2A~ P/0_-A~ P/I~ PDtP&P&P P P P P Q< Farm net profit~ Q/РA~ Q/@~ Q/@~ Q/@~ Q/{@~ QD @Q&*R<" Net gain, noncapital assets~ R/u$A~ R/GA~ R/fA~ R/ A~ R/A~ RDH^R&S< Other income~ S/fA~ S/.}~ S/ ~ S/*~ S/~ SDJz<S&T; Total deductions~ T-&H-~ T-~ T-n/~ T-V~ T-6 #TC< AT'T'+U<# Cost of sales and operations~ U/VD~ U/*n~ U/N!~ U/r~ U/rUDbAU&U U U U U /V<' Inventory, beginning of year~ V/~ V/~ V/F~ V/D~ V/J~ VDbKV&V&V V V V V W< Purchases~ W/~ W/& ~ W/~ W/  ~ W/ ~ WDfH\W& X< Cost of labor~ X/4~ X/z~ X/Zem~ X/-~ X/<~ XDHHX&=Y<5 Additional inventory costs (section 263A )~ Y/e~ Y/&^~ Y/ci~ Y/ A~ Y/N ~ YDΈbY&Z< Other costs~ Z/~ Z/.~ Z/ޝz~ Z/*~ Z/D ~ ZD2Z&0[<( Less: Inventory, end of year~ [/P~ [/:~ [/~~ [/E~ [/6!~ [DW [& \< Salaries and wages~ \/f<8~ \/2t~ \/*~ \/#~ \/z~ \Df\&-]<% Guaranteed payments to partners~ ]//~ ]/+A~ ]/t$-A~ ]/F.~ ]/.A~ ]DeRA]&^< Rent paid~ ^/ZB~ ^/ u~ ^/~ ^/V~ ^/~ ^D~-^&_< Interest paid~ _/O~ _/SBA~ _/F~ _/V"~ _/~~ _D >_&`,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~ `/~ `/ q~ `/TBA~ `/zni~ `/;A~ `D`&a< Bad debts~ a/jN~ a/+A~ a/n-~ a/4!A~ a/9-~ aD]a&%b< Repairs and maintenance~ b/P5A~ b/0*~ b/V=~ b/Nr#~ b/&~ bD>,Sb&c< Depreciation~ c/~`f~ c/.U~ c/~ c/Nl~ c/2~ cDB? c&d< Depletion~ d/@~ d/@~ d/@~ d/@~ d/6@~ dD@ Ad&$e< Retirement plans, etc.~ e/ A~ e/8A~ e/|8A~ e/`A~ e/HNA~ eDr3e&'f< Employee benefit programs~ f/ L~ f/R)A~ f/RH~ f/+A~ f/l AA~ fDf&@g<8 Net loss from other partnerships and fiduciaries ~ g/1A~ g/0_A~ g/%A~ g/>;~ g/0~ gDg&h< Farm net loss ~ h/3A~ h/>A~ h/@~ h/(% A~ h/`L@~ hDP@h&,i<$ Net loss, noncapital assets ~ i/@~ i/NA~ i/8_A~ i/@~ i/A~ iD"%i&!j< Other deductions ~ j/RH?~ j/~ j/~~ j/^p~ j/Ƭ~ jDN_*j&;k;3 Net income (less deficit) from trade or business~ k-Q~ k-F~ k-0~ k-Zh-~ k-2W~ kCvX k'k'l< Net income~ l/f~ l/j^~ l/~~ l/Լ~ l/fW~ lDϫl&l l l l l m< Deficit ~ m/Z~ m/&|N~ m/~ m/.l~ m/6Ǽ~ mDBS m&m&m m m m m 4n;,Portfolio income (less deficit) distributed n/n/n/n/n/nDn'n'o; directly to partners~ o-m~ o-I~ o-.|~ o-D@1A~ o-6Kz~ oC{*o'o'o o o o o p< Interest income~ p/? ~ p/4A~ p/hn$A~ p/R A~ p/T!A~ pD*Ip&p&q< Dividend income~ q/A~ q/8A~ q/xcA~ q/\@~ q/@:@~ qD~*q&q&q q q q q r< Royalty income~ r/PA~ r/ A~ r/f A~ r/X@~ r/t!A~ rDޕr&6s<. Net short-term capital gain (less deficit)~ s/~ s/^~ s/@~ s/@y~ s/@~ sDAs&5t<- Net long-term capital gain (less deficit)~ t/nsV~ t/wA~ t/7~ t/(JA~ t/s-~ tD>&1<) Other portfolio income (less deficit)~ u/@~ u/~@~ u/o@~ u/J@~ u/b@~ uDlAu&0v;(Real estate rental income (less deficit)~ v-;A~ v-@~ v-KA~ v-@R~ v-~ vC Av'v'w< Net income~ w/X^A~ w/ A~ w/UA~ w/}@~ w/@~ wD Aw&w w w w w x< Deficit ~ x/EA~ x/bA~ x/)@~ x/`A~ x/@~ xD@x&x&x x x x x <y;4Net income (less deficit) from other rental activity~ y-@~ y-J@~ y-<~ y-x~ y-~ yC<@y'y'z< Net income~ z/`@~ z/@@~ z/@~ z/@~ z/@~ zD~'z&z z z z z {< Deficit ~ {/d@~ {/@~ {/`=@~ {/@~ {/@@~ {Dp"A{&{&{ { { { { -|;%Total net income (less deficit) [1]~ |-" ~ |-J~ |-~<~ |-EL~ |-"~ |C )|'|'}< Net income~ }/d~ }/Z' ~ }/~ }/.k~ }/NJ~ }D*y\}&} } } } } ~= Deficit ~ ~1\~ ~1>F~ ~1.~ ~1F%~ ~1.~ ~F"P~&~&~ ~ ~ ~ ~ 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 partners22((((&,l@,@,@,b@,i@,(@,(@,@,@,@,@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @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.33&&&&&r3j* Estimate should be used with caution because of the small number of sample returns on which it is based.44&@38NOTE: Detail may not add to totals because of rounding.44&G3?Source: IRS, Statistics of Income, Unpublished Data, July 2004.44&344&344&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,l@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @&&&&&&&&& & & & & &&&&&&&&&&&&&&&&&&& ,l@!,@",@#,@$,@%,@&,@',@(,@),@*,@+,@,,@-,@.,@/,@0,@1,@2,@3,@4,@5,@6,@7,@8,@9,@:,@;,@<,@=,@>,@?,@@,l@A,@B,@C,@D,@E,@F,@G,@H,@I,@J,@K,@L,@M,@N,@O,@P,@Q,@R,@S,@T,@U,@V,@W,@X,@Y,@Z,@[,@\,@],@^,@_,@`,l@a,@b,@c,@d,@e,@f,@g,@h,@i,@j,@k,@l,@m,@n,@o,@p,@q,@r,@s,@t,@u,@v,@w,@x,@y,@z,@{,@|,@},@~,@,@,l@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,l@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,l@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,l@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,l@,@,@,@,@,@,@,@,@ ,@ ,@ ,@ ,@ ,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@ ,D@!,@",@#,@$,@%,@&,@',@(,@),@*,@+,@,,@-,@.,@/,@0,@1,@2,@3,@4,@5,@6,@7,@8,@9,@:,@;,@<,@=,@= IX/> "