\pJames N. Willis m$G&=Sj"MT w T6LMc{3^>2 J`$x.Xz-B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Helv1 Helv&?'?(?)?"Fllis?? @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:mmro@"............................................................................................................"%"#,##0" ";\-#,##0" ";"-- ";@" ""*"\ ##,##0;"*"\-##,##0!#,##0" ";\-#,##0" ";"-- ";@" " ##0.0E+0mm:ss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sterickU} (k}  k m  l     d       d  d                  nfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions,  \TPortfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups _W[All figures are estimates based on samples--money amounts are in thousands of dollars]   +!#Raw materials and energy production""""""  #3$+Agriculture, forestry, fishing, and hunting%%%%%  &Item 'All''()' Forestry 'Fishing,*Support +&' industries 'Total ,Total 'Crop'Animal -and'hunting,. activities *&'',' production' production'logging -and*for agriculture * & ' ' ' ' '  ' 'trapping * and forestry * & ' ' ' ' ' ' ' * * / 0(1) 0(2) 0(3) 0(4) 0(5) 0(6) 0(7) 1(8) )  2 2 2 2 2 2 2 3 ) 4Number of partnerships~ 5l?3A~ 5]@~ 5@~ 5`@~ 5@~ 5@~ 5@~ 6@ 74Number of partners~ 5-~ 5"~ 55 A~ 5pH@~ 5S@~ 5@~ 5@~ 6e@ 74 Total assets50A~ 5ʤ.~ 5F~ 56%~ 5Ζ:~ 5H}~ 5,A~ 6g 758-Income and deductions from trade or business:9999999: ;4 Total income5aA~ 5q~ 5_~ 5.~ 5/~ 5v6A~ 5fG~ 6  < Business receipts=@A~ =*g~ =dA~ =Nl~ =n~ =5A~ =T;1A~ >OA ;3 Ordinary income from other partnerships and =======> < fiduciaries~ =b ~ =ZCA~ =@=*14,053=*80,604~ =@~ =>*4,194 < Farm net profit~ =hDA~ =Y~ =rU~ =]g~ =\~+A=*1,426~ =>*14,678 *<" Net gain, noncapital assets~ =LVA~ =,A~ =2A~ =@~ =` A=*4,492=*4,389~ >ܑ@ !< Other income (net)~ =z~ =~ =@ A~ =`@~ =@~ =s@=*30,880~ >`9@ 4 Total deductions5@A~ 5~ 5~ 5Fq~ 5.~ 5~K~ 5-A~ 6v ;+<# Cost of sales and operations={aA~ =~ =^~ =k/A~ =>A~ =>%~ =1!~ > /<' Inventory, beginning of year~ =x~ =^r~ = ~ =HA~ =PA=*24,311=*8,777~ >A < Purchases~ =t~ ="t ~ =Z 3~ =$~ =_=*240,748=*364,531~ >l9AA  < Cost of labor~ ="~ =>W~ =#A=*106,446~ = @=*37,764=*46,041~ >Y@ <<4 Additional inventory costs (section 263A)~ =4a~ ="A~ =a@~ =r@ =*790~ ==*1,850>*5,097 < Other costs~ =*&~?~ ="~ =R_~ =A~ =lA~ =@~A~ =(vA~ >`A 0<( Less: Inventory, end of year~ =~ =2~ =N&~ =HRA~ =A=*27,961=*69,582~ ><A  l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  < Salaries and wages~ =K!~ = 7A~ = ~ =A~ =(@~ =@ =*22,436~ > A -!<% Guaranteed payments to partners~ !=#_~ !=A~ !=`A~ !=@~ !=.@!=*30,375!=*8,461~ !>@! "< Rent paid~ "= ~ "=$(A~ "=%@~ "=@~ "=@~ "=I@~ "=@~ ">`@" #< Interest paid~ #=®~ #=|JA~ #=A~ #=`@~ #=<@~ #=@~ #=G@~ #> +@#  $< Taxes and licenses~ $=On~ $=>Q~ $=p@~ $=@~ $=M@~ $=W@~ $=@~ $>+@$ %< Bad debts~ %=yo~ %=;@~ %=@%=*2,980%=*1,629~ %=P@%=*2,039~ %>@% %&< Repairs and maintenance~ &=~ &= 0"A~ &=xA~ &=@~ &=F@~ &=@\@~ &=@@~ &> @& '< Depreciation~ '=2T~ '=PIA~ '=5A~ '= @~ '=@~ '= M@'=*36,974~ '>p@' (< Depletion~ (= A~ (= A~ (=~ (=~ (=~ (=~ (=~ (>( $)< Retirement plans, etc.~ )=~ )= L@~ )=@~ )=@)=*1,614)=*3,932~ )=~ )>ؙ@) '*< Employee benefit programs~ *=P]A~ *=2A~ *=@@~ *=`@~ *=@*=*4,341~ *=А@~ *>a@* @+<8 Net loss from other partnerships and fiduciaries ~ +=ZX~ +=HA~ +=@+=*12,899+=*7,802+=*1,390+=*8,355+>*1,396+ ,< Farm net loss ~ ,=/ A~ ,=A~ ,=XoA~ ,=t@~ ,=P$@~ ,=~ ,=~ ,>, ,-<$ Net loss, noncapital assets ~ -=A~ -=@-=*8,083~ -=-=*8,030~ -=~ -= ->*52- !.< Other deductions ~ .=k.9~ .=4w~ .=;A~ .=iA~ .= A~ .=A~ .=xEA~ .>FG). ;/43 Net income (less deficit) from trade or business~ /5t!8~ /5Jt~ /5~ /5i~ /50A~ /5@I A~ /5A~ /6A/ ;0< Net income~ 0=DE9~ 0=f ~ 0=ZI~ 0=m~ 0=j%E~ 0=< A~ 0=A~ 0>OA0 1< Deficit~ 1=#~ 1=BA~ 1=` @~ 1=P@~ 1=N@1=*7,795~ 1=1>*5,6731 428,Portfolio income (less deficit) distributed 2?2?2?2?2?2?2?2@2 ;34 directly to partners~ 35B:~ 35RM~ 35C~ 35A~ 35A~ 35A~ 35Z@~ 36uA3 ;4< Interest income~ 4=^~ 4=&O~ 4=A~ 4=A~ 4=P@~ 4=@4=*2,698~ 4>@4 5< Dividend income~ 5=2K~ 5=A~ 5= @~ 5=@@~ 5=@5=*2,190 5=*5475>*2,2715 6< Royalty income~ 6=6N~ 6=(9A~ 6=@6=*11,1506=*32,3986=*45,862~ 6=6>*5,2256 67<. Net short-term capital gain (less deficit)~ 7=v`~ 7=~ 7=~ 7=7=*-1,976 7=*177~ 7=7>*-1,7047 58<- Net long-term capital gain (less deficit)~ 8=Z~ 8=T)A~ 8=$~ 8=XA~ 8=0A8=*39,424~ 8=8>*116,9228 19<) Other portfolio income (less deficit)~ 9=r~ 9=@9=*3,293 9=*6749=*2,618~ 9=~ 9=~ 9>9 0:4(Real estate rental income (less deficit)~ :5nZ~ :5@^A~ :5tA~ :50 A~ :50@:5*23,165~ :5:6*13,224: ;;< Net income~ ;=4~ ;=\bA~ ;=iA~ ;= A~ ;=@;=*23,381~ ;=;>*13,290; << Deficit~ <=vV~ <=A@<=*7,637<=*4,917<=*2,438 <=*216~ <=~ <>P@< <=44Net income (less deficit) from other rental activity~ =5OA~ =5 A~ =5 A~ =5;A=5*3,347 =5*492=5*2,745~ =6= ;>< Net income~ >=~ >= A~ >=`A~ >=A>=*3,361 >=*492>=*2,745~ >>> ?< Deficit~ ?= IA?=*2,902?=*2,793?=*2,780 ?=*14~ ?=~ ?=~ ?>? @ lA B C D E  F dG H zI ~J K L qM N dO P Q R S T U V W X Y Z [ \ ] ^ _ @4Total net income [1]~ @5a~ @5RXf~ @5~ @5'~ @5 T~ @5A~ @5hA~ @6`A@ ;"AAFootnotes at end of table.ABABABABABABABABA nBfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, BBBBBBBBB ;gC_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedCCCCCCCCC ;_DW[All figures are estimates based on samples--money amounts are in thousands of dollars]DDDDDDDDD EEEEEECEEEE FD6FE.Raw materials and energy production--continuedFFFFFFFGFEGoods productionFHFHF GG$MiningG%G%GIGJGJG$ ConstructionG%G  H&ItemH(H(H)H-SupportH'H'H-H. Building,H )I& I,TotalI' Oil and gas I'OtherI- activitiesI' Utilities I'Total IKTotalI* developing,I )J&J,J' extractionJ' miningJ- for miningJLJ-JKJ. and generalJ )K)K'K'K'K'KLKLKLK. contractingK )L/ L0(9) L0(10) L0(11) L0(12) L0(13) L0(14) L0(15) L1(16)L )MM'M'M'M'M'M'M2M3M )N4Number of partnerships~ N5Q@~ N5@~ N5̚@~ N5@~ N5Д@~ N5@~ N53@~ N6 r@N 7O4Number of partners~ O5dA~ O5A~ O5@~ O5T@~ O5ϻ@~ O5A~ O50A~ O60 AO P4 Total assets~ P5:Z~ P5:|~ P5B~ P50Y0A~ P5z-~ P5f;D~ P5 ~ P6C+P 5Q8-Income and deductions from trade or business:Q9Q9Q9Q9Q9Q9Q9Q:Q R4 Total income~ R5&^ ~ R5JX ~ R5~ R5FR~ R5f ~ R5]5e~ R5_s~ R66AR  S< Business receipts~ S=n ~ S=ʢ ~ S=5~ S=O~ S= " ~ S=;b~ S=~ S>uS ;T3 Ordinary income from other partnerships and T=T=T=T=T=T=T=T>T U< fiduciaries~ U=Q~ U=1AU=*155,075~ U=~ U=`0A~ U=-~ U=T6A~ U>5AU V< Farm net profit V=*261 V=*256 V=*5~ V=~ V=V=*2,409 V=*655 V>*655V *W<" Net gain, noncapital assets~ W=~S&~ W=X"A~ W=@@ W=*275~ W=@~ W=(~ W=^@~ W> z@W !X< Other income (net)~ X=[g~ X=vH~ X=,7A~ X=@~ X=A~ X=^s~ X=l<~ X>~.X Y4 Total deductions~ Y5*<~ Y5t~ Y5~ Y5FC~ Y5 < ~ Y5;\~ Y5zN~ Y6<Y +Z<# Cost of sales and operations~ Z=,~ Z=ަ~ Z=~ Z=/~ Z="#~ Z=I~ Z= ~ Z>Z /[<' Inventory, beginning of year~ [=^{5~ [=xbA~ [=xA[=*8,602~ [=\{A~ [=&+~ [=u~ [>[ \< Purchases~ \=b=~ \=z~ \=G>~ \=>A~ \=je~ \="."~ \=n n~ \>6\  ]< Cost of labor~ ]=.A~ ]=0S A~ ]=Xn$A]=*106,490~ ]= U@~ ]=i~ ]=-~ ]>c] =^<5 Additional inventory costs (section 263A )~ ^=@!A^=*450,655~ ^=A~ ^=^=*20,714~ ^=Ƥ~ ^=!~ ^>~χ^ _< Other costs~ _=f~ _=MA~ _=4EA_=*188,824~ _=T"~ _=&oE$~ _=A ~ _>:| _ ` la 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 { | } ~  0`<( Less: Inventory, end of year~ `= {H~ `=&0~ `=A`=*15,115~ `=H8A~ `=/ ~ `=:~ `>6`  a< Salaries and wages~ a=~!~ a=<A~ a=@~ a=@@~ a=,A~ a=~ a=޿~ a>da -b<% Guaranteed payments to partners~ b=@~ b=@@b=*32,099b=*1,404~ b=o@~ b=d41A~ b=Fh.~ b>Ab c< Rent paid~ c=qA~ c=_@~ c=B@~ c=@~ c=h# A~ c=~ c=XhA~ c>Ac d< Interest paid~ d=7A~ d=zV~ d=@vA~ d=b@~ d=lj~ d=+ ~ d=F@~ d>5d  e< Taxes and licenses~ e=f+A~ e=\'A~ e=G@~ e=@~ e=ЃA~ e=YA~ e=1#~ e>eAe f< Bad debts~ f=@~ f=v@~ f=p@ f=*732~ f= I@~ f=A~ f=@~ f>@f %g< Repairs and maintenance~ g=Hd A~ g= [@~ g=\@~ g=B@~ g= A~ g=L8A~ g=XA~ g>V@g h< Depreciation~ h=f}~ h=Vdj~ h=XA~ h=@~ h=>~ h=J4~ h= $A~ h> Ah i< Depletion~ i=WA~ i=@~ i= A~ i=i=*31,622~ i=@*@ i=*282 i>*105i $j< Retirement plans, etc.~ j={@~ j=}@~ j=N@j=*3,285~ j=@~ j= A~ j= @~ j>@V@j 'k< Employee benefit programs~ k=P@~ k=@ @~ k= @ k=*898~ k=@~ k=jnX~ k=HA~ k>@k @l<8 Net loss from other partnerships and fiduciaries ~ l=@~ l=0@l=*1,740~ l=h@l=*1,051~ l= @~ l=@@~ l>0@l m< Farm net loss m=*3,957m=*3,954 m=*3~ m=~ m=m=*7,503m=*4,130m>*4,130m ,n<$ Net loss, noncapital assets ~ n=2@~ n=@n=*1,061~ n= n=*52~ n=V@~ n=@~ n>D@n !o< Other deductions ~ o=r(~ o=lWA~ o=Hz"A~ o=@ZA~ o=i~ o=r~ o=~ o>zGo ;p43 Net income (less deficit) from trade or business~ p5L~ p5LoA~ p5~ Z~ p5 A~ p5R]L~ p5rA~ p5$~ p6Op q< Net income~ q=~W~ q=N~ q=Z~ q= A~ q=U~ q= ~ q=]'~ q>jfQq r< Deficit~ r=1A~ r=Ar=*1,179 r=*851~ r=NA~ r=A~ r=@~ r>;@r 4s8,Portfolio income (less deficit) distributed s?s?s?s?s?s?s?s@s t4 directly to partners~ t5AA~ t5%~ t5@@~ t5`@~ t5~(~ t5~ t5^SU~ t6Ht u< Interest income~ u=fI&~ u=H"A~ u=`@~ u=d@~ u=A~ u=6܁~ u=!A~ u>TAu v< Dividend income~ v=@~ v=@@v=*4,645~ v=~ v=X A~ v="A~ v= @~ v>@v w< Royalty income~ w=!a~ w=p97Aw=*62,976w=*6,414~ w=~ w=Aw=*6,340w>*6,247w 6x<. Net short-term capital gain (less deficit)~ x=c~ x=~ x=~ x=pw@x=*10,165~ x=@~ x=[@~ x>þ@x 5y<- Net long-term capital gain (less deficit)~ y=@~ y=@y=*-1,156~ y=~ y=g A~ y=,A~ y=&.~ y>%Ay 1z<) Other portfolio income (less deficit)~ z=Y@~ z=T@~ z=z=*1,545~ z=J@~ z=@~ z=@~ z>4@z 0{4(Real estate rental income (less deficit)~ {5@~ {5`@{5*6,205~ {5{5*1,314~ {5 5A~ {5 i A~ {6xH A{ |< Net income~ |=@~ |=@|=*6,215~ |=|=*1,431~ |=h}A~ |= A~ |> A| }< Deficit~ }=_@~ }=Y@ }=*11~ }=~ }=@]@~ }=`B@~ }=@~ }>@} <~44Net income (less deficit) from other rental activity~ ~5@~ ~5Z@~5*3,242~5*56,850 ~5*288~ ~5A~ ~5 @~ ~6x@~ < Net income~ =@~ =@=*3,242=*56,850 =*288~ =HA~ =@~ >4@  l        d         d               < Deficit =*109 =*109~ =~ =~ ==*3,372 =*478 >*478 4Total net income [1]~ 5B~ 5"m~ 5`~ 5hA~ 5~g~ 5NV ~ 5X~ 6z "AFootnotes at end of table.MNMNNMMB nfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, OOOOOOOP Qg_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOR S_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C D#EGoods production--continuedHHHHHHH $Construction--continued%%%%I$ Manufacturing% &#!%Special trade contractors%%%IJT  &Item 'Heavy'- Plumbing,'Painting'Masonry,'' .Food &' construction ,Total- heating, and-and wall-drywall, 'Other UTotal. manufacturing &',-air conditioning'covering'insulation, and' contractorsU. L L ' contractors' contractors'tile contractors '  ' . V 0(17) 0(18) 0(19) 0(20) 0(21) 0(22) 0(23) 1(24) W'''''''3 4Number of partnerships~ 5l@~ 5@~ 5²@~ 5֨@~ 5@~ 5a@~ 5@~ 6p@ ;4Number of partners~ 5y@~ 5p@~ 5@~ 5ɿ@~ 5 @~ 5@~ 5@~ 6@ ;4 Total assets~ 5ƌa~ 5>~~ 50A~ 5@~ 5H A~ 5~ 5ލ2~ 6o ;58-Income and deductions from trade or business:9999999: ;4 Total income~ 5]~ 5P~ 5TDA~ 5+A~ 5l ;3 Ordinary income from other partnerships and =======> < fiduciaries=*12,162=*33,787~ =~ =~ ==*33,787~ = DA~ >@ < Farm net profit~ =~ =~ =~ =~ =~ ==*1,754>*1,665 *<" Net gain, noncapital assets~ =:@~ =@=*3,705~ = =*262~ =/@~ =>!~ >@ !< Other income (net)~ =s@~ =(A~ =@=*1,471=*8,333~ =A~ =R~ >xCA 4 Total deductions~ 5P~ 5=~ 5*~ 5.~ 57A~ 5a~ 5B~ 6h ;+<# Cost of sales and operations~ =~ =b~~ =fc~ =TA~ =A~ =;~ =ڟ4~ >> /<' Inventory, beginning of year~ =0@~ =6A~ =@=*1,213=*8,067~ =XNA~ =m~ > < Purchases~ =nR~ =Ґ~ =/~ =@@~ =|A~ = ~ =~ >   < Cost of labor~ =;~ =u~ =RA~ =8A~ =A~ =~aM~ =;x~ > H  l                               <<4 Additional inventory costs (section 263A)=*186,058=*114,077=*3,704~ =~ ==*110,372~ =+A~ > 7@ < Other costs~ =cA~ =~ =A~ =pA~ =@ A~ =6Q~ =b-d~ >g 0<( Less: Inventory, end of year~ =X@~ =tA~ = @@ =*575=*33,200~ =:A~ =S~ >{  < Salaries and wages~ =A~ =6qI~ =U A=*48,695~ =`@~ =')A~ =~ >< -<% Guaranteed payments to partners~ =@~ =A~ =@=*61,562~ =t@~ =A~ =LiA~ >@ < Rent paid~ =@~ =xA~ =@=*3,857~ =@~ = S@~ =^q~ >A < Interest paid~ =`@~ =0A~ =@u@~ =@~ =@~ =k@~ =-~ >A  < Taxes and licenses~ =8@~ = A~ =@~ =-@~ =@~ =A~ =l~ >A < Bad debts~ =ԯ@~ =@x@~ =@ =*769=*1,049~ =@~ =tIA~ >P@ %< Repairs and maintenance~ =T@~ =@~ =C@=*1,396~ =@~ =@~ =4A~ >A < Depreciation~ =@~ =XA~ =@=*12,498~ =@~ =0cA~ = o ~ >6A < Depletion~ = =*177~ =~ =~ = =*177~ =@ >*3 $< Retirement plans, etc.~ =f@~ =@@~ =v@ =*490=*1,608~ =@~ =A~ >@_@ '< Employee benefit programs~ =N@~ = @~ =@=*1,127~ = @~ =6@~ =uN~ >8A @<8 Net loss from other partnerships and fiduciaries =*1,246=*5,347~ =x@~ =~ ==*4,949~ =Ч@~ >@ < Farm net loss~ =~ =~ =~ =~ =~ ==*3,373 >*215 )<! Net loss, noncapital assets =*61~ =؏@ =*12~ =~ =~ =x@~ =@~ >H@ < Other deductions~ =`$~ =~ =|;A~ =@~ =A~ =i~ =F~ >v ;43 Net income (less deficit) from trade or business~ 5E~ 5R~ 58A~ 5hA~ 5}A~ 56of~ 5\~ 61A ;< Net income~ =[F~ =~ =8A~ =hA~ =}A~ =f~ =h~ >fD < Deficit~ =@=*1,495~ =~ =~ ==*1,495~ =/@>*7,945 48,Portfolio income (less deficit) distributed ???????@ ;4 directly to partners~ 5 @~ 5@S@~ 5@ 5*148~ 5`w@~ 5@@~ 5k~ 6`@ ;< Interest income~ =@~ =@!@~ =@ =*119~ =$@~ =@~ =7A~ >@.@ < Dividend income~ =z@~ =0@ =*14 =*29 =*270 =*978~ ="~ >r@ < Royalty income =*2 =*91~ =~ =~ = =*91~ =`A~ >@ 6<. Net short-term capital gain (less deficit) =*-971=*1,982 =[2]~ = =[2]=*1,983~ =1@ >*-64 5<- Net long-term capital gain (less deficit)=*12,575~ =@@=*22,884~ ==*35,740=*2,699~ =(:A>*-1,096 1<) Other portfolio income (less deficit)=*1,384~ =~ =~ =~ =~ ==*7,779~ > 04(Real estate rental income (less deficit) 5*270~ 50@ 5*356 5*-317 5*-360~ 5@~ 5@6*2,918 ;< Net income =*285=*1,722 =*412~ =~ ==*1,310~ =@h@>*2,918 < Deficit~ =.@ =*948 =*56 =*317 =*360 =*215=*6,942~ >  l          d  ~      d              <44Net income (less deficit) from other rental activity5*4,7785*4,570~ 5~ 5~ 55*4,570~ 5A 6*-67 < Net income=*4,778=*4,570~ =~ =~ ==*4,570~ =XJA~ >z@ < Deficit~ =~ =~ =~ =~ =~ ==*2,894 >*484 4Total net income [1]~ 53A~ 51BA~ 5A~ 5 A~ 5иA~ 5g~ 5l~ 6G "AFootnotes at end of table.NNNNNNMN nfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, XXXXXXOO Qg_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOO S_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C D#EGoods production--continuedHHHHHHH  $Manufacturing--continued%%%%%%%  &Item' Beverage and' Textile mills'' Leather and 'Wood''Printing. Petroleum  &'tobacco' and textile'Apparel 'allied'product 'Paper' and related.and coal &'product' product mills' manufacturing'product' manufacturing' manufacturing'support.products )' manufacturing' ' ' manufacturing''' activities. manufacturing / 0(25) 0(26) 0(27) 0(28) 0(29) 0(30) 0(31) 1(32) YYYYYYYZ 4Number of partnerships~ 5i@~ 5y@~ 5@ 5*12~ 5(@~ 5Z@~ 5&@~ 6``@ ;4Number of partners~ 5@~ 54@~ 5@ 5*40~ 5@~ 5Pv@~ 5@~ 6@ ;4 Total assets~ 5h~ 5 Z~ 5U5*659,067~ 5(R~ 5.~ 5J3f~ 6  ;58-Income and deductions from trade or business:9999999: ;4 Total income~ 5>~ 5*~ 5dQIA5*684,162~ 5r~ 5e~ 56~ 6a ; < Business receipts~ =~ =澄~ =V=*681,471~ =~ =Zy~ =~ >l ;3 Ordinary income from other partnerships and =======> < fiduciaries~ ==*1,437=*78,338~ ==*8,431~ ==*1,877>*411,179 < Farm net profit =*54~ =~ =~ = =*35~ =~ =~ >? *<" Net gain, noncapital assets~ =i@ =*145 =*522~ =~ =Ӽ@=*1,391 =*483~ >+A !< Other income (net)~ =|2~ =@~ =@=*2,690~ =@@~ =@~ =u@~ >V0 4 Total deductions~ 5W~ 5.}~ 5X5*681,403~ 5~ 5W~ 5z5r~ 6rf ;+<# Cost of sales and operations~ =ց~ =m~ =`=*606,745~ =~ =ظ~ =F~ >b۔ /<' Inventory, beginning of year~ =T(A~ ='A~ =A=*70,150~ = A~ =Hl A~ =P@~ >~ < Purchases~ =~~ =5A~ =9A=*526,917~ =jV~ =9A~ =̜$A~ >  l                                < Cost of labor~ =Х@~ =` A~ =|A=*36,788~ =XA~ =nA~ = A~ >,A <<4 Additional inventory costs (section 263A)=*27,419=*1,177~ =`@~ =Q@~ =@=*91,901=*23,388>*269,716 < Other costs~ =A~ =|A~ =iA=*50,391~ =-9~ =.A~ = A~ >]  0<( Less: Inventory, end of year~ =?3~ =A~ =DN!A=*77,569~ =?A~ =̥A~ =@~ >  < Salaries and wages~ =_d -<% Guaranteed payments to partners=*5,139=*3,890=*13,441~ =@~ =@@~ ==*18,767 >*409 < Rent paid~ =0A~ =Q@~ =@=*1,122~ =@,@~ =~@~ =@T@~ >fA < Interest paid~ =@A~ =@~ =@=*17,731~ =Q@~ =A~ =@_@~ >p!A  < Taxes and licenses~ =@#@~ =@~ =@=*2,762~ =@~ =@c@~ =@~ >&& < Bad debts~ =@~ =@~ =@~ =p@~ =l@~ =@=*2,168~ >P@ %< Repairs and maintenance~ =&@~ =@~ =ެ@ =*284~ =@~ =@~ =@~ >"A < Depreciation~ =0A~ =@~ =@=*3,069~ =0t@~ =9@~ =@@~ >X < Depletion~ =~ =~ =~ ==*1,280~ =~ = >*950 $< Retirement plans, etc.~ =R@=*1,642~ = @~ =@~ =Ѳ@~ =@=*4,660>*175,302 '< Employee benefit programs~ =@=*5,407~ =@=*2,963~ ={@~ =@~ =@~ > A @<8 Net loss from other partnerships and fiduciaries =*26,703 =*229~ =`l@~ =V@~ =~ =~ =~ >'@ < Farm net loss=*3,158~ =~ =~ =~ =~ =~ =~ > )<! Net loss, noncapital assets~ = =*39~ =~ = =*87~ =x@~ =I@~ >@ < Other deductions~ =q~ =]@~ =LHA=*27,138~ =` A~ =xA~ =A~ >f ;43 Net income (less deficit) from trade or business~ 5jQ~ 5\@~ 5X2A5*2,759~ 5xA~ 5XA~ 5A~ 6:q ;< Net income~ =Q~ = f@~ = 3A=*10,175~ =A~ =XA~ =A~ > < Deficit =*174 =*163~ =I@=*7,416 =*40~ =~ =@>*6,806 48,Portfolio income (less deficit) distributed ???????@ ;4 directly to partners~ 5 @~ 5f@~ 5ĵ@5*17,589~ 5@~ 5@"@~ 5@~ 6A ;< Interest income~ = @@~ =@~ =@=*17,349~ =%@~ =@~ =@&@~ >W@ < Dividend income=*35,530 =*61 =*45 =*239 =*469=*1,055 =*365>*54,769 < Royalty income~ =~ ==*2,587~ =~ =~ =x@ =*616~ > 6<. Net short-term capital gain (less deficit)~ = =*-72 =*13~ = =*476 =*57~ =~ >@ 5<- Net long-term capital gain (less deficit)~ =0~@=*1,107 =*108~ ==*6,602 =*107~ =~ > 1<) Other portfolio income (less deficit)~ =~ =~ =~ =~ =~ =~ =~ > 04(Real estate rental income (less deficit)5*7,752 5*49~ 5(~ 5 5*-285~ 5Q@ 5*7666*-5,100 ;< Net income=*7,752 =*49~ =~ = =*73~ =Q@ =*766>*1,255  l             d    ~  p      d            < Deficit~ =~ =~ =(@~ = =*358~ =~ =~ >Ӹ@ <44Net income (less deficit) from other rental activity~ 5`@~ 5~ 5~ 5~ 59@~ 5@ 5*93~ 6O@ ;< Net income~ =`@~ =~ =~ =~ =9@~ =@ =*93~ >O@ < Deficit~ =~ =~ =~ =~ =~ =~ =~ > 4Total net income [1]~ 57A~ 5d@~ 5XA5*20,348~ 5A~ 5*A~ 5DA~ 6> ;"AFootnotes at end of table.[\\\[[[\ QnfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, XXXXXXOO Qg_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOO S_W[All figures are estimates based on samples--money amounts are in thousands of dollars]       C      D# EGoods production--continued H H H H H H H    $Manufacturing--continued % % % % % % %   )         J     T Electrical   &Item ' ' Plastics and ' Nonmetallic  'Primary ' Fabricated ' 'Computer . equipment,  )&'Chemical'rubber'mineral 'metal 'metal' Machinery'and electrical.appliance, and &' manufacturing'products'products' manufacturing'product' manufacturing'product. component & ' ' manufacturing' manufacturing ' ' manufacturing'' manufacturing. manufacturing / 0(33) 0(34) 0(35) 0(36) ](37) ](38) ](39) ^(40) YYYY___` 4Number of partnerships~ 5@~ 5Ѝ@~ 5D@~ 5 b@~ 5^@~ 5h@~ 5x@~ 6@ ;4Number of partners~ 5`@~ 5Ϊ@~ 5g@~ 5x@~ 5@~ 5Π@~ 5@~ 6T@ ;4 Total assets~ 5z> ~ 5~ 5~ 5ċ]A~ 5Ɠ~ 5 ~ 5~ 6ȿWA ;58-Income and deductions from trade or business:9999999: ;4 Total income~ 5'S ~ 5bl[~ 5 7~ 5jƠ~ 5l~ 5ʆK~ 5Z~ 6v+ ; < Business receipts~ => ~ =~"X~ =~ =~ =z$g~ =>E~ =:@~ >.n' ;3 Ordinary income from other partnerships and =======> < fiduciaries~ =vs~ =@=*79,222~ =@=*10,996=*38,458~ =@o@>*6,977 < Farm net profit~ =~ =~ =~ =~ =~ =~ =~ > *<" Net gain, noncapital assets~ =@@~ =@~ =]@~ =@~ =@~ =ĥ@ =*431~ >@ !< Other income (net)~ =-=~ =)@~ =9@~ =@~ =@~ =!@~ =3~ >@ 4 Total deductions~ 5Zi ~ 5 G~ 5KA~ 5v~ 5=0~ 5~ 5Y~ 6 ;+<# Cost of sales and operations~ =g~ =\~ =-~ =z{G~ =^!~ =k~ =⣅~ >J   l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? / <' Inventory, beginning of year~ = ~ =DdA~ =TA~ =_.~ =24~ =:S~ =<~ >(1A  !< Purchases~ !=Ҙ~ !=J~ !=ޞQ~ !=@~ !=@QA~ !=!~ !=J~ !>0%MA!  "< Cost of labor~ "=TH~ "=lA~ "=A~ "=/A~ "=j)G~ "=dA~ "==A~ ">l$A" <#<4 Additional inventory costs (section 263A)~ #= @~ #=@@#=*1,384#=*5,132~ #=`^@~ #=@~ #=@~ #>@@# $< Other costs~ $=whA~ $=FB~ $=0A~ $=R!~ $=FQi~ $=p@A~ $=:[~ $>;A$ 0%<( Less: Inventory, end of year~ %=:;~ %=!A~ %=DA~ %=?.A~ %=/A~ %=ƘJ~ %=n~ %>>%  &< Salaries and wages~ &=^3~ &= A~ &=A~ &=A~ &=6 A~ &= A~ &=ڭ~ &>A& -'<% Guaranteed payments to partners~ '= @~ '=@~ '=o@'=*1,296~ '=0[@'=*3,649'=*7,937'>*7,816' (< Rent paid~ (=A~ (=@p@~ (=h@~ (=;@~ (=`@~ (=@~ (= @~ (>P@( )< Interest paid~ )=O(~ )=X@~ )=@~ )=@~ )=^A~ )=S@~ )=@?A~ )>@)  *< Taxes and licenses~ *=A~ *= @~ *=~@~ *=@~ *=@~ *=pV@~ *=@~ *>@* +< Bad debts~ += @~ +=@~ +=@~ +=,@~ +=C@~ +=ֽ@~ +=@~ +>~@+ %,< Repairs and maintenance~ ,=HA~ ,=@@~ ,=@~ ,=@~ ,=@~ ,=@~ ,=`@~ ,>@m@, -< Depreciation~ -=&E0~ -=SA~ -=>@~ -= @~ -=SA~ -= ,A~ -=<A~ ->*@- .< Depletion~ .=|@~ .=~ .=@~ .=~ .=~ .=~ .=~ .>@. $/< Retirement plans, etc.~ /= @~ /=@~ /=@~ /=@~ /=@~ /=F@~ /=@~ />@/ '0< Employee benefit programs~ 0=XlA~ 0=O@~ 0=@~ 0=@~ 0=`b@~ 0= ;@~ 0=t@~ 0>@0 @1<8 Net loss from other partnerships and fiduciaries 1=*9,3361=*6,254~ 1=8@ 1=*462~ 1=@1=*2,4431=*1,028~ 1>0@1 2< Farm net loss~ 2=~ 2=~ 2=~ 2=~ 2=~ 2=~ 2=~ 2>2 )3<! Net loss, noncapital assets~ 3=*@~ 3=@ 3=*96~ 3=H@ 3=*359 3=*6413=*3,126 3>*1043 4< Other deductions~ 4=C~ 4=A~ 4=pA~ 4=`A~ 4=(~ 4=D~ 4=FYJ~ 4>d-A4 ;543 Net income (less deficit) from trade or business~ 55~c~ 55XMA~ 55 A~ 55%A~ 55m<~ 55Y~ 55x)A~ 56~.5 ;6< Net income~ 6=f~ 6=A~ 6=!~ 6=@%A~ 6=7.A~ 6=JZ~ 6=N4~ 6>d'A6 7< Deficit~ 7=.@7=*4,9687=*4,2177=*6,034 7=*1677=*1,441~ 7=@7>*15,3787 488,Portfolio income (less deficit) distributed 8?8?8?8?8?8?8?8@8 ;94 directly to partners~ 95&5~ 95 @~ 95`1@~ 95 @~ 95@~ 95 @~ 95DnA~ 96@9 ;:< Interest income~ :=4A~ :=@~ :=X@~ :=`f@~ := i@~ :=@~ :=L?A~ :> @: ;< Dividend income~ ;= A~ ;=@ ;=*547;=*40,167 ;=*775~ ;=@~ ;=P@;>*20,700; << Royalty income~ <=p@~ <=@~ <=~ <=ܠ@ <=*112~ <=@~ <=@<>*7,366< 6=<. Net short-term capital gain (less deficit)==*-1,319~ == ==*434~ ==2@ ==*27~ ==\@~ ==@=>*-26,363= 5><- Net long-term capital gain (less deficit)>=*56,820~ >=3@ >=*604~ >=4@>=*10,121~ >=@~ >=@>>*81,711> 1?<) Other portfolio income (less deficit) ?=*-22~ ?=?=*7,672~ ?=~ ?=~ ?=~ ?=~ ?>? @ lA B C D E F G H I J K  L dM N O P Q R sS T dU V W X Y Z [ \ ] ^ _ 0@4(Real estate rental income (less deficit)~ @5a @5*240 @5*-26 @5*125@5*28,699 @5*243~ @5v@@6*21,440@ ;A< Net income~ A= A=*240~ A=I@ A=*125A=*28,699 A=*243~ A=v@A>*21,440A B< Deficit~ B=a@~ B= B=*76~ B=~ B=~ B=~ B=~ B>B <C44Net income (less deficit) from other rental activity~ C5n@~ C5~ C5@ C5*305~ C5~ C5C@~ C5~ C6r@C ;D< Net income~ D=@~ D=~ D=@ D=*305~ D=~ D=C@~ D=~ D>r@D E< Deficit~ E=Ԣ@~ E=~ E=~ E=~ E=~ E=~ E=~ E>E F4Total net income [1]~ F5+~ F5&A~ F5(!A~ F5/~ F5 20A~ F5_~ F52A~ F6d)AF ;"GAFootnotes at end of table.G\G\G\G\G\G\G\GaG QnHfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, HXHXHXHXHXHXHOHOH QgI_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedIOIOIOIOIOIOIOIOI S_JW[All figures are estimates based on samples--money amounts are in thousands of dollars]JJJJJJJJJ KKKKKKCKKKK LD#LEGoods production--continuedLHLb0LE(Distribution and transportation of goodsLHLHLHLHL M M$Manufacturing--continuedM%MIM M$Wholesale tradeM%MIMc Retail tradeM  N&ItemN'TransportationN' FurnitureN'N'N'N'N'N.N dO&O' equipmentO' and relatedO' Miscellaneous O'Total O,TotalO'DurableO' Nondurable OeTotalO P&P' manufacturingP'productP' manufacturingP'P, P'goods P'goodsPeP Q&Q'Q' manufacturingQ'Q'Q'Q'Q'Q.Q R/ R](41) R](42) R](43) R](44) R](45) R](46) R](47) R^(48)R SSfSfSfSfSfSfSfSgS T4Number of partnerships~ T5@~ T5ȥ@~ T5@~ T5@~ T5@,@~ T5@~ T5@~ T6 @T ;U4Number of partners~ U5@~ U5@~ U5[@~ U5~#~ U5@~ U5z@~ U5 @~ U6X AU ;V4 Total assets~ V5*~ V5J~ V5~ V5G"~ V5 ~ V5~+~ V5 ~ V6>F V ;5W8-Income and deductions from trade or business:W9W9W9W9W9W9W9W:W ;X4 Total income~ X55~ X5j}~ X5Kx~ X5S~ X5)~ X5.1 ~ X5 ~ X6^#X ; Y< Business receipts~ Y=&~ Y=0IA~ Y=6c~ Y=R~ Y=zY)~ Y= ~ Y=“Y~ Y>)#Y ;Z3 Ordinary income from other partnerships and Z=Z=Z=Z=Z=Z=Z=Z>Z [< fiduciaries~ [=u@[=*8,033[=*7,421~ [=,8A~ [=PN A~ [=@~ [= A~ [>p@[ \< Farm net profit~ \=~ \=~ \=\=*1,794~ \=~ \=~ \=~ \>\ *]<" Net gain, noncapital assets~ ]=*@ ]=*350~ ]=T@~ ]=DA~ ]=@~ ]=e@~ ]=8@~ ]>@] !^< Other income (net)~ ^=f)'~ ^=@~ ^=A~ ^=C~ ^=R~ ^=J(A~ ^=7A~ ^>6s^ _4 Total deductions~ _5jx~ _5fGA~ _5n'~ _5JyeO~ _5J'~ _5S ~ _5ث~ _6_"_ ;` la b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~  +`<# Cost of sales and operations~ `=~ `=~ `=vv~ `=boB~ `=$~ `=~ `=.~ `>Rm` /a<' Inventory, beginning of year~ a=Ԍ4A~ a=|A~ a=8~ a=j~ a= $~ a=>u~ a= ~ a>va b< Purchases~ b=~ b=E6A~ b=>~ b=,:~ b=z~ b=N=~ b=.W~ b>b  c< Cost of labor~ c=&XB~ c=wA~ c=Q'A~ c=~ c=Hb)A~ c=A~ c=A~ c>־(c <d<4 Additional inventory costs (section 263A)~ d=@@d=*9,113~ d=/@~ d=&,~ d=hA~ d=XA~ d=@+A~ d> Ad e< Other costs~ e=RA~ e=A~ e=0A~ e=X~ e=H~ e=nt~ e=bn~ e> <e 0f<( Less: Inventory, end of year~ f=:P~ f=A~ f=E~ f=B ~ f=2~ f=r/~ f=Z~ f>zHjf  g< Salaries and wages~ g= ~ g=@~ g=#~ g=~ g=tQA~ g=:Dp~ g=~ g>}g -h<% Guaranteed payments to partners~ h=D@~ h=@~ h= @~ h=$/A~ h=mA~ h=PO A~ h=xA~ h>8 Ah i< Rent paid~ i=@@~ i=@~ i=}@~ i=5IA~ i=|$A~ i=A~ i=hA~ i> ~i j< Interest paid~ j=6@~ j=@~ j=A~ j=~ j=FB.~ j=@A~ j=`A~ j>z&Kj  k< Taxes and licenses~ k=@@~ k=@@~ k=@@~ k=s~ k=l A~ k= A~ k=̰A~ k>5Nk l< Bad debts~ l=@~ l=@~ l=@~ l=lA~ l=p@~ l=~@~ l= 6@~ l>PAl %m< Repairs and maintenance~ m= @~ m=H@~ m=a@~ m=|:~ m=( A~ m=Pj@~ m= A~ m>Am n< Depreciation~ n=A~ n=@@~ n=RA~ n=m~ n=r A~ n=nA~ n=-A~ n>ʽCn o< Depletion~ o=~ o=~ o= o=*409~ o=~ o=~ o= o>*409o $p< Retirement plans, etc.~ p=@@~ p=@~ p=@~ p= A~ p=@~ p=@~ p=<@~ p>0b@p 'q< Employee benefit programs~ q= @~ q=@~ q=@~ q=-A~ q=yA~ q=zA~ q=yA~ q>TAq @r<8 Net loss from other partnerships and fiduciaries ~ r= r=*211~ r=~ r=s@~ r=O@r=*3,334~ r=@~ r>@r s< Farm net loss~ s=~ s=~ s= s=*310 s=*205 s=*186 s=*19 s>*104s )t<! Net loss, noncapital assetst=*2,286~ t= t=*775~ t=J@~ t=@~ t=@~ t=F@~ t>%@t u< Other deductions~ u=̊*A~ u=A~ u=:1g~ u=V~ u=޼~ u=;~ u=I~ u>Nu ;v43 Net income (less deficit) from trade or business~ v5NO~ v5HA~ v54A~ v5*x~ v5Q~ v5KA~ v51~ v6NGv ;w< Net income~ w=&O~ w=HA~ w=P~ w=z~ w=~ w=.6~ w={~ w>2Hw x< Deficit~ x=l@~ x=x=*4,631~ x=p@~ x=@~ x=@~ x=x@~ x>@>@x 4y8,Portfolio income (less deficit) distributed y?y?y?y?y?y?y?y@y ;z4 directly to partners~ z5p<@~ z5@~ z5@~ z5vP~ z56d.~ z5 A~ z5WA~ z6pBAz ;{< Interest income~ {=PA~ {=@~ {=@~ {='~ {= `A~ {=i A~ {=@~ {>ZA{ |< Dividend income~ |=@@~ |=|=*9,974~ |=\@~ |=d@~ |=@~ |=$@~ |>@ @| }< Royalty income~ }=@~ }=}=*6,376~ }=$A~ }=A}=*16,737}=*121,587}>*8,749} 6~<. Net short-term capital gain (less deficit)~ ~=m~ ~= ~=*13~ ~=3~ ~=D~ ~=T@~ ~=/~ ~>M~ 5<- Net long-term capital gain (less deficit)~ =b~ ==*46,203~ =A~ =GA~ =@~ =`&A~ >A  l              d  } n     m  d        1<) Other portfolio income (less deficit)~ = `@~ =~ = =*995 =*144 =*5~ =a@~ > 04(Real estate rental income (less deficit) 5*4~ 5~ 5@q@~ 5`u@~ 5@~ 5*@~ 5@~ 6]@ ;< Net income =*4~ =~ =@q@~ =+@~ ==@~ =ÿ@~ =@~ >@ < Deficit~ =~ =~ =~ =@~ =@=*5,550=*2,534~ >@ <44Net income (less deficit) from other rental activity5*3,100 5*58~ 5~ 5@~ 5j@5*1,456~ 5 @~ 6@ ;< Net income=*3,100 =*58~ =~ =@~ =@=*1,456~ =n@~ > @ < Deficit~ =~ =~ =~ = @~ =Ȑ@~ =~ =Ȑ@>*10,029 4Total net income [1]~ 56A~ 5A~ 5R~ 5&S~ 5~ 5~ 5)~ 6>V "AFootnotes at end of table.NMMMMMMM nfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, XXXXXXOO Qg_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOO S_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C D;E3Distribution and transportation of goods--continuedHHHHHHH $Retail trade--continued%%%%%%% ''''Building'''. ) &Item 'Motor' Furniture' Electronics' materials and 'Food'Health'. Clothing  .&' vehicle and'and home 'and'garden 'and 'and'Gasoline. and clothing .' parts dealers' furnishing' appliance' equipment and'beverage'personal'stations. accessories .W''stores'stores' supplies 'stores' care stores'.stores W''L'dealers'''. V 0(49) 0(50) 0(51) 0(52) 0(53) 0(54) 0(55) 1(56) hYYYYYYYZ ;4Number of partnerships~ 5ɹ@~ 5^@~ 5@~ 5¨@~ 5g@~ 5ԡ@~ 5+@~ 6@ ;4Number of partners~ 5@@~ 5e@~ 5@~ 5@~ 5@~ 5@~ 5?@~ 6-@ ;4 Total assets~ 5F~ 5H],A~ 5AA~ 5^g~ 5ƨ~ 5/A~ 5:~ 6 ;58-Income and deductions from trade or business:9999999: ;4 Total income~ 5Bv ~ 5J~ 5B[~ 5"9~ 5r2~ 5 8~ 5֣=~ 6. ; < Business receipts~ =? ~ =֕~ =Q~ =R8~ =r+'~ =~ =(7~ >v, ;3 Ordinary income from other partnerships and =======> < fiduciaries~ =@~ =~ =~ ==*7,400=*1,130=*1,471~ >@ < Farm net profit~ =~ =~ =~ =~ =~ =~ =~ >  l                               *<" Net gain, noncapital assets~ =@=*3,901~ =@ =*884~ =@@ =*478~ =?@ >*988 !< Other income (net)~ =S)A~ =@~ =J@~ =@*@~ =؅A~ = @~ =H@~ >FA 4 Total deductions~ 5h5 ~ 50FA~ 5·~ 5(RA~ 5Rr~ 5Y~ 5j+~ 6 ;+<# Cost of sales and operations~ = ~ =p~ =p1~ =~ =p~ =;~ = T~ >NA /<' Inventory, beginning of year~ =PE~ =#A~ =A~ =#~ =>)~ =xA~ = A~ >*A < Purchases~ =; ~ =8A~ =n~ =;MA~ =FU~ =ј~ =~ >  < Cost of labor~ =dsA=*62,776=*9,017~ =@~ =@=*16,880~ =@>*4,339 <<4 Additional inventory costs (section 263A)~ =)@=*28,684=*5,167=*9,327~ =e@=*2,462=*8,692~ >[@ < Other costs~ =~ =p?A=*611,264~ =@~ =|bA~ =i@~ =@#@~ >J A 0<( Less: Inventory, end of year~ =&<~ = 0A~ =A~ =$#A~ = 'A~ =1A~ = A~ >50A  < Salaries and wages~ = b~ =A~ =6~ =([A~ =/A~ =A~ = ~ >A -<% Guaranteed payments to partners~ =,A~ =@J@~ =@~ =@~ =@~ =#@~ =@~ >`e@ < Rent paid~ =$lA~ =iA~ =@~ =.@~ =A~ =d@~ =A~ >`A < Interest paid~ =0A~ =4@~ =@~ =`@~ =@~ = @~ =`@~ >b@  < Taxes and licenses~ =<A~ =.@~ =@@~ =-@~ =A~ =@~ =@~ >0@ < Bad debts~ =@@~ =@~ =@~ =@-@~ =@~ =@~ =@~ >[@ %< Repairs and maintenance~ =г@~ =@~ =@@~ =@@~ =@~ =@~ =@~ >[@ < Depreciation~ =A~ =@b@~ =@|@~ ='@~ =(dA~ =@~ =!A~ >@ < Depletion~ =~ = =*409~ =~ =~ =~ =~ > $< Retirement plans, etc.~ =@~ =@=*2,093~ =@~ =/@~ =ܤ@~ =@~ >.@ '< Employee benefit programs~ =g@~ =@~ =`@~ =@~ ==@~ =@~ =|@~ >c@ @<8 Net loss from other partnerships and fiduciaries =*1,222~ =V@~ =@ =*290~ = =*496 =*368~ > < Farm net loss~ =~ =~ = =*104~ =~ =~ =~ > )<! Net loss, noncapital assets~ =l@~ =z@ =*362 =*336=*1,798 =*39 =*330~ > @ < Other deductions~ =C@A~ =A~ =9A~ =YA~ =(A~ =A~ =HA~ >^h ;43 Net income (less deficit) from trade or business~ 5@~ 5 A~ 5A~ 5Ha A~ 5$)A~ 5 A~ 5lA~ 6TA ;< Net income~ =z@~ = A~ =A~ =pb A~ =\A~ = A~ =|A~ >TA < Deficit~ =p@~ = =*903~ =B@=*3,255~ =0v@=*4,036~ > 48,Portfolio income (less deficit) distributed ???????@ ;4 directly to partners~ 5@~ 5@~ 5X@~ 5>@~ 5@~ 5ʿ@~ 5;@~ 6@ ;< Interest income~ =@~ =Ƨ@~ =L@~ =3@~ =@~ =@~ =@~ >@ < Dividend income~ =8@ =*286 =*586 =*930~ =0@~ =~ =z@ >*87  l                 d        d       < Royalty income =*51~ =~ =~ =~ =@~ =~ = >*622 6<. Net short-term capital gain (less deficit)~ =Ȣ~ = =*-342~ =T=*-9,548~ = =*-144~ >(@ 5<- Net long-term capital gain (less deficit)~ =@=*5,805=*1,471=*27,248=*13,589=*5,368=*5,312~ >@m@ 1<) Other portfolio income (less deficit)~ =~ =~ =~ =~ =~ =~ =~ > 04(Real estate rental income (less deficit)~ 5Ӹ@ 5*434 5*1335*4,400~ 5@~ 5~ 5@@ 6*760 ;< Net income~ =@ =*434 =*133=*4,400~ =b@~ =~ =^@ >*787 < Deficit =*489~ =~ =~ = =*375~ = =*279 >*27 <44Net income (less deficit) from other rental activity5*-8,682 5*179~ 5H~ 5~ 5@5*1,2285*5,669~ 6 ;< Net income =*279 =*179~ =~ =~ =@=*1,228=*5,669~ > < Deficit=*8,961~ =~ =H@~ =~ =~ =~ =~ > 4Total net income [1]~ 5`C~ 5@A A~ 5A~ 5p A~ 5A~ 59 A~ 5A~ 6A i"AFootnotes at end of table.\\\\\\\\ jnfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, XXXXXXOO jg_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOO S_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C D;E3Distribution and transportation of goods--continuedHHHHHHH $Retail trade--continued%%I&$Transportation and warehousing%%%  &Item'Sporting'General- Miscellaneous'' 'Air'. &' goods, hobby,' merchandise -store'Nonstore ,Total 'and 'Water.Truck  &' book, and'stores' retailers' retailers, 'rail'transportation.transportation ' music stores''' ' 'transportation' / 0(57) 0(58) 0(59) 0(60) 0(61) 0(62) 0(63) 1(64) kYYYYYYYZ ;4Number of partnerships~ 5@~ 5p@~ 5@~ 5 @~ 5@~ 50p@~ 5@~ 6@ ;4Number of partners~ 5@~ 56@~ 5@~ 5@~ 5A~ 5H@~ 5w@~ 6@ ;4 Total assets~ 5)A~ 5Fj~ 5N~ 5B~ 5r ~ 5 ~ 5Q8A~ 6E ;58-Income and deductions from trade or business:9999999: ;4 Total income~ 5&~ 5~ 5O~ 5*~ 5>~ 5Z6~ 5ׂ~ 6 ; < Business receipts~ =j~ ="0~ =w~ =j&~ =^~ =/~ =^t~ >n ;3 Ordinary income from other partnerships and =======> < fiduciaries~ =~ ==*3,115=*19,692~ =.L~ =@Q@=*6,720 >*40  l                               < Farm net profit~ =~ =~ =~ ==*1,794~ =~ =~ > *<" Net gain, noncapital assets =*542~ =@=*1,359~ =@,@~ =A=*81,634=*210,632~ >`h@ !< Other income (net)~ =@@~ =@~ =G@~ =LiA~ =v=B=*37,835~ =*@~ >' 4 Total deductions~ 5<~ 5~ 5^~ 5ȏ~ 5~ 5.~ 5j[~ 6jx  ;+<# Cost of sales and operations~ =Y~ =#EA~ =G~ =:~ =j"=*333,230~ =A~ >V /<' Inventory, beginning of year~ =A~ =-A~ =F~ =U*A~ =H`A=*4,618=*2,240>*72,520 < Purchases~ =6A~ =^~ =>H~ =޺t~ =Z)=*70,820=*9,105~ >pA  < Cost of labor =*794=*64,392~ = @~ =@~ =G&A=*28,754=*49,666~ >(A <<4 Additional inventory costs (section 263A)=*5,024=*19,815~ =@~ =@@=*64,471~ ==*42,463>*3,845 < Other costs~ =@=*29,993~ =@A~ =,?~ =9=*239,646~ =ԟA~ > *A 0<( Less: Inventory, end of year~ =A~ =.5~ =^Q~ = D~ =A=*10,608=*3,003>*62,913  < Salaries and wages~ =B A~ =^ ~ =~^'~ =(\0A~ =k~ = $@~ =A~ >#(A -<% Guaranteed payments to partners~ =@@=*4,687~ =r@~ =@q@~ =@~ ==*7,891~ >X@ < Rent paid~ =@~ =xA~ =A~ =@@~ = A~ =@~ =@~ >L A < Interest paid~ =@@~ =@@~ =p@~ =pA~ =V3~ =@7@~ =`e@~ >PK@  < Taxes and licenses~ =@~ =@~ =@@~ =`[@~ =$3A~ =@~ =@~ >@ < Bad debts~ =z@~ =i@~ =2@~ =@~ =n@=*2,263 =*229~ >/@ %< Repairs and maintenance~ =@~ =@~ =l@~ =@~ =A~ =n@~ =@~ >0@ < Depreciation~ =@~ =m@~ =@H@~ =XA~ =2A~ =B@~ ="@~ > A < Depletion~ =~ =~ =~ =~ =~ =~ =~ > $< Retirement plans, etc. =*804=*2,082~ =@~ =@_@~ =`@=*1,349~ ='@>*8,165 '< Employee benefit programs~ =@=*20,872~ =@@~ =?@~ =P)A=*9,467~ =c@~ >@ @<8 Net loss from other partnerships and fiduciaries ~ =~ =~ =0@~ =@~ =@@~ = =*237 >*360 < Farm net loss~ =~ =~ =~ =~ =~ =~ =~ > )<! Net loss, noncapital assets=*2,722~ = =*24~ =h@~ =۶@~ =B@~ = >*312 < Other deductions~ =A~ =."~ ="*A~ =g~ =f~ = A~ =%!~ >.Q ;43 Net income (less deficit) from trade or business~ 5x A~ 5(, A~ 5e#A~ 5d0A~ 58~ 5_@~ 5أ#A~ 6dA ;< Net income~ =x A~ =(, A~ =c'~ =jyB~ =;9~ =@~ =V'~ >ȔA < Deficit~ =~ ==*9,738=*4,853~ =p@=*1,404 =*978 >*985 48,Portfolio income (less deficit) distributed ???????@ ;4 directly to partners~ 5@ 5*783~ 5@~ 5@~ 5<A~ 5@~ 55@~ 6@ ;< Interest income~ =@ =*523~ =@@~ =@@~ =A~ =@~ = @~ >@  l                       d      }  d      < Dividend income =*164 =*260 =*802=*18,352~ =Z@ =*525 =*245 >*394 < Royalty income~ =~ =~ =~ =~ =`@~ =~ =~ > 6<. Net short-term capital gain (less deficit) =*150~ ==*3,069~ =T~ =@~ =~ = >*142 5<- Net long-term capital gain (less deficit)~ =~ ==*59,879=*1,256~ = @~ =~ =>*3,120 1<) Other portfolio income (less deficit)~ =~ =~ =~ = =*851~ =~ =~ > 04(Real estate rental income (less deficit) 5*324~ 55*10,403 5*905~ 50@5*1,560 5*6246*3,840 ;< Net income =*368~ ==*10,526 =*905~ = @=*1,560 =*624>*4,492 < Deficit =*43~ = =*122~ ==*1,689~ =~ = >*651 <44Net income (less deficit) from other rental activity~ 5~ 5@5*9,4395*11,193~ 5p2@5*-5,0745*47,5706*8,606 ; < Net income~ =~ =@~ =|@ =*11,193~ =@~ = =*47,570 >*8,606   < Deficit~ =~ = =*26~ = =*6,347 =*5,074~ =~ >   4Total net income [1]~ 5 A~ 5ب A~ 5)~ 5EF~ 56%O~ 5`@~ 5O&A~ 6A  i" AFootnotes at end of table. \ \ \ \ \ \ \ l  jn fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions,  X X X X X X O O  jg_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOO m_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C D;E3Distribution and transportation of goods--continuedHHHHbE InformationH 1$)Transportation and warehousing--continued%%%%I#n  &Item' Other transit'' Scenic and'Support'Couriers' Warehousing'. +&' and ground'Pipeline' sightseeing'activities for 'and 'and UTotal. Publishing +&' passenger'transportation'transportation'transportation' messengers'storageU. industries +'transportationL ' LL ' ' .  / 0(65) 0(66) 0(67) 0(68) 0(69) 0(70) 0(71) 1(72) '''''''3 4Number of partnerships~ 5x@~ 5f@ 5*12~ 5`@5*1,334~ 5@~ 5@~ 62@ ;4Number of partners~ 5l@~ 5 A 5*73~ 5@5*2,668~ 5@~ 5؂A~ 6@ ;4 Total assets~ 5xA~ 5 5*15,740~ 55*46,436~ 52~ 5.I4~ 6b  ;58-Income and deductions from trade or business:9999999: ;4 Total income~ 5D!A~ 55*23,234~ 5&,5*355,004~ 5\~ 5zN~ 6"" ; < Business receipts~ =V."~ =?=*23,234~ =KA=*353,177~ =1~ =~ >.U ;3 Ordinary income from other partnerships and =======>   l! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  < fiduciaries~ =~ =nzI~ =~ =@~ = =*46,033~ =í >*91,242  !< Farm net profit~ !=~ !=~ !=~ !=!=*1,794~ !=~ !=~ !>! *"<" Net gain, noncapital assets~ "=~ "=@@~ "="=*1,045~ "="=*1,740~ "=AA~ ">@" !#< Other income (net)#=*1,037~ #=دA~ #=~ #=A #=*33~ #=@~ #=~ #>pG A# $4 Total deductions~ $5xA~ $5S$5*21,929~ $5K$5*321,841~ $5ܰCA~ $5J~ $6F$ ;+%<# Cost of sales and operations%=*95,984~ %=H)%=*2,218~ %=.Bq%=*173,908~ %=)V~ %=YE~ %>BA% /&<' Inventory, beginning of year~ &=~ &=`@ &=*576~ &=@ &=*25&=*48,717~ &=b+~ &>P A& '< Purchases~ '=@~ '=z'=*2,342~ '=P$ A'=*5,510~ '=a.A~ '=c~ '>|)A'  (< Cost of labor(=*44,832~ (=@~ (=~ (=D>A(=*18,122~ (=[@~ (="~ (>УA( <)<4 Additional inventory costs (section 263A))=*16,099~ )=@~ )=~ )=pv@~ )= )=*42~ )=@~ )> @) *< Other costs*=*21,116~ *=o>A~ *=~ *=._E*=*150,273~ *=oA~ *=^~ *>K* 0+<( Less: Inventory, end of year~ += @~ +=@ +=*700~ +=p#A +=*22+=*42,617~ +=v,b~ +>D6A+  ,< Salaries and wages,=*118,530~ ,=P@,=*4,188~ ,=tA,=*19,896~ ,=jA~ ,=_A~ ,>>9A, --<% Guaranteed payments to partners-=*9,780-=*1,390~ -=~ -=]@~ -=-=*2,744~ -=A~ ->@- .< Rent paid~ .=@~ .=`z@.=*1,461~ .=P@.=*4,988~ .=({A~ .=JOi~ .>0'@. /< Interest paid~ /=}@~ /=V"/=*1,153~ /=@ /=*149~ /=@~ /=~ />pEA/  0< Taxes and licenses~ 0=,@~ 0=^A 0=*561~ 0=@n@0=*5,951~ 0=@~ 0=O~ 0>8A0 1< Bad debts1=*4,0591=*3,456~ 1=~ 1=-@1=*1,346~ 1= @~ 1=@w8A~ 1>A1 %2< Repairs and maintenance~ 2=@~ 2=@2=*1,225~ 2=m@2=*2,481~ 2=5@~ 2=|P A~ 2>/@2 3< Depreciation3=*23,694~ 3= 'A3=*1,862~ 3=e@3=*3,259~ 3=@~ 3=~ 3>p A3 4< Depletion~ 4=~ 4=~ 4=~ 4=~ 4=~ 4=~ 4=~ 4>4 $5< Retirement plans, etc.5=*1,201 5=*606 5=*81~ 5=_@~ 5=~ 5=@~ 5=A~ 5>`@5 '6< Employee benefit programs6=*9,192~ 6=ƽ@~ 6=~ 6= ?@6=*14,563~ 6=j@~ 6=#A~ 6>xA6 @7<8 Net loss from other partnerships and fiduciaries ~ 7= 7=*282~ 7=~ 7=~ 7=7=*2,993~ 7=@A7>*1,2957 8< Farm net loss~ 8=~ 8=~ 8=~ 8=~ 8=~ 8=~ 8=~ 8>8 )9<! Net loss, noncapital assets~ 9=@ 9=*50~ 9=~ 9=`c@~ 9=@~ 9=@~ 9=+@ 9>*8679 :< Other deductions~ :=(A~ :=4:=*9,180~ :=/3:=*90,010~ :=A~ :=~ :>V: ;;43 Net income (less deficit) from trade or business~ ;5@~ ;5IA;5*1,305~ ;5 A;5*33,163~ ;5$A~ ;5F~ ;6u; ;<< Net income~ <=@~ <=J4<=*1,305~ <=@A<=*33,163~ <=A~ <=^~ <>u< =< Deficit~ ==~ ==@k@~ == ==*392~ ====*3,814~ ==dkA~ =>= 4>8,Portfolio income (less deficit) distributed >?>?>?>?>?>?>?>@> ;?4 directly to partners?5*2,901~ ?5FA ?5*24~ ?5@ ?5*237~ ?5@@~ ?5lXMA~ ?6Q@? ;@ lA B C D E F G H I J K L M N O P Q  R dS T {U V W X Y }Z [ d\ ] ^ _ @< Interest income@=*2,995~ @=P@ @=*18~ @=s@ @=*237~ @=@@~ @=vNW~ @>`@@ A< Dividend income A=*34A=*43,281 A=*6 A=*634~ A=A=*4,757~ A= A~ A>ė@A B< Royalty income~ B=~ B=`@~ B=~ B=~ B=~ B=~ B=V,A~ B>@B 6C<. Net short-term capital gain (less deficit)~ C= C=*-85~ C= C=*-3~ C= C=*-990~ C= C>*-531C 5D<- Net long-term capital gain (less deficit) D=*-128 D=*-1~ D=D=*27,600~ D=D=*5,930~ D=FND>*43,858D 1E<) Other portfolio income (less deficit)~ E=~ E=~ E=E=*1,023~ E= E=*-171 E=*950~ E>E 0F4(Real estate rental income (less deficit)~ F5~ F5]@~ F5F5*7,743~ F5~ F5@h@~ F5p@ F6*201F ;G< Net income~ G=~ G=]@~ G=G=*8,275~ G=~ G=@~ G=@ G>*201G H< Deficit~ H=~ H=~ H= H=*532~ H= H=*505 H=*483~ H>H <I44Net income (less deficit) from other rental activity~ I5I5*25,234I5*-1,273I5*1,088~ I5I5*6,575~ I5B@~ I6@I ;J< Net income~ J=J=*25,234~ J=J=*1,088~ J=J=*6,575~ J=t@~ J>@J K< Deficit~ K=~ K=K=*1,273~ K=~ K=~ K=~ K=Y@~ K>K L4Total net income [1]~ L5 S@~ L5 L5*56~ L5PAL5*33,400~ L5DoA~ L5:~ L64L i"MAFootnotes at end of table.M\M\M\M\M\M\M\M\M jnNfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, NXNXNXNXNXNXNONON jgO_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOOOOOOOOOOO m_PW[All figures are estimates based on samples--money amounts are in thousands of dollars]PPPPPPPPP QQQQQQCQQQQ RDREInformation--continuedRHRb?RE7Finance, insurance, real estate, and rental and leasingRHRHRHRHR SS S S S S$Finance and insuranceS%S%S%S TT'MotionT'T' InformationT'T'T'T'T. ActivitiesT ) U&ItemU- pictureU' BroadcastingU' services and U,TotalU'U' DepositoryU' NondepositoryU. related to U .V&V' and soundV' and telecom- V'dataV, V'TotalV'creditV'creditV.creditV W&W' recordingW' municationsW' processingW'W'W'intermediationW'intermediationW.intermediationW X&X' industriesX'X'servicesX'X' X' X'X.X Y/ Y0(73) Y0(74) Y0(75) Y0(76) Y0(77) Y0(78) Y0(79) Y1(80)Y ZZ'Z'Z'Z'Z'Z'Z'Z3Z [4Number of partnerships~ [5ܐ@~ [5@~ [5@~ [oV-~ [ohxA~ [5V@~ [5@~ [6@[ \4Number of partners~ \5@~ \5 A~ \5@~ \o.~ \o^DA~ \5v@~ \5@~ \6@\ ]4 Total assets~ ]5A~ ]5(~ ]5IA]oȨA]oA~ ]56V~ ]5E?~ ]6&(] 5^8-Income and deductions from trade or business:^9^9^9^p^p^9^9^:^ _4 Total income~ _5jI~ _5Y]~ _5B~ _o.~ _o!~ _5VG~ _5~ _6JUw_ ` la b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~   `< Business receipts~ `=ZI~ `=N5~ `=ޝ;~ `q+~ `q8`= *1,114,742~ `=S~ `>7a b< fiduciaries~ b=A~ b=ֱ~ b=`@~ bqV-~ bq~~ b=@~ b=P@~ b>b c< Farm net profit~ c=~ c=~ c=~ cqE@cq*15,763~ c=~ c=~ c>c *d<" Net gain, noncapital assets~ d=@u@~ d=Ad=*13,816~ dq~ dq5~ d=~ d=@~ d>F@d !e< Other income (net)~ e=qA~ e=3x~ e=`D@~ eq ~ eqNu e=*56,130~ e=F|.e>*105,825e f4 Total deductions~ f5b~ f5np~ f5>~ fojx"~ fo5~ f5(+A~ f5~ f6Sf +g<# Cost of sales and operations~ g=X#~ g=c~ g=X&A~ gq ~ gq=~ g=@~ g=$Ag>*249,441g /h<' Inventory, beginning of year~ h=Nk~ h=t.A h=*76~ hq~~ hq~ h=@h=*53,079~ h>q@h i< Purchases~ i=Un~ i= i=*98,585~ iq~ iq 6~ i=%@i=*491,238i>*9,727i  j< Cost of laborj=*138,622~ j= @j=*79,870~ jqAjq*99,126~ j=j=*12,239~ j>j <k<4 Additional inventory costs (section 263A)~ k=@~ k=@@~ k=~ kq&."kq*24,674~ k=~ k=~ k>k l< Other costs~ l=~ l=Ak~ l="~ lq~ lq6~ l=~ l=Al>*239,779l 0m<( Less: Inventory, end of year~ m= ~ m=v,Fm=*3,184~ mqJ[~ mq~ m=@m=*50,915~ m>u@m  n< Salaries and wages~ n=fZ~ n=ZP~ n=i/~ nq~ nqn=*277,718~ n=94n>*47,608n -o<% Guaranteed payments to partners~ o=@o=*23,714o=*14,345~ oq}~ oq~ o=@~ o=@o>*4,522o p< Rent paid~ p= A~ p=@p q< Interest paid~ q=4%~ q=.&_~ q=@~ qqͻ ~ qq'# ~ q=DfA~ q=LHA~ q>@q  r< Taxes and licenses~ r=sA~ r=h*A~ r=@~ rqK`~ rq;r=*5,392~ r=@~ r>@r s< Bad debtss=*33,571~ s=.U~ s=@~ sqK~ sqDGs=*5,123~ s=hAs>*14,215s %t< Repairs and maintenance~ t=@@~ t=A~ t= @~ tq_ A~ tqXu At=*1,904~ t=~@t>*5,122t u< Depreciation~ u=d$A~ u=j~ u=~A~ uq~ uq*Au=*15,000~ u=p@u>*20,447u v< Depletion~ v=~ v=~ v=vq*1,236~ vq~ v=~ v=~ v>v $w< Retirement plans, etc.w=*71,900~ w=Aw=*11,138~ wqnA~ wqdaAw=*4,418~ w=@w>*1,804w 'x< Employee benefit programs~ x=@~ x=,A~ x= @~ xq6%~ xql"Ax=*18,380~ x=@x>*2,678x @y<8 Net loss from other partnerships and fiduciaries y=*206,788~ y=A~ y=s@~ yq2A~ yqe4~ y=y=*14,214 y>*5y z< Farm net loss~ z=~ z=~ z=~ zq@<@zq*8,620~ z=~ z=~ z>z ){<! Net loss, noncapital assets{=*16,654~ {=%@~ {=U@~ {qP@~ {q h@ {=*444{=*27,440~ {>{ |< Other deductions~ |=q~ |=f~ |=,5A~ |qM~ |qS#~ |=A~ |=`~ |>\C+A| ;}43 Net income (less deficit) from trade or business~ }5 W~ }5N~ }5zb~ }oN ~ }of` ~ }5A~ }5r~ }6>^#} ~< Net income~ ~= m~ ~=N~ ~=88A~ ~q ~ ~q ~ ~=A~ ~=Fm~ ~>>^#~ < Deficit=*348,222~ =P@~ =:@~ qJ~ q&t~ =~ =Pk@~ >  l                     d   q      m  d48,Portfolio income (less deficit) distributed ???rr??@ 4 directly to partners~ 5n@~ 5ĝ~ 5@~ o3~ oxQ.5*36,032~ 5[V6*60,146 < Interest income~ =A~ =L+A~ =@@~ q&M~ qj =*18,246~ =C>*60,185 < Dividend income~ =lA~ =N@=*1,894~ q~ qBE[~ =@~ =t@~ > < Royalty income=*327,259=*595,058~ =X@~ qF;e~ qO~ =~ =~ > 6<. Net short-term capital gain (less deficit)=*-2,684=*-12,670=*2,575~ q~ q.M~ =G~ =@~ > 5<- Net long-term capital gain (less deficit)=*99,243~ =JB=*54,211~ qb~ q=*10,928~ =~ A~ >D 1<) Other portfolio income (less deficit) =*46~ =@@~ =~ q&j~ q^B~ ==*68,977~ > 04(Real estate rental income (less deficit) 5*-293 5*348~ 5~ oG~ o,3A 5*87~ 5@~ 6 < Net income~ =`@ =*406~ =~ q%=~ qX\ =*87=*79,643~ > < Deficit =*425~ =M@~ =~ qzK~ qHKA~ ==*24,293~ > <44Net income (less deficit) from other rental activity~ 5~ 5-@~ 5`q@~ o.~ o@n@~ 55*1,620~ 6 < Net income~ ==*12,479~ =`q@~ qT~ q@@~ ==*1,621~ > < Deficit~ =~ =Y@~ =~ q@~ q@~ =~ =?~ > 4Total net income [1]~ 5*~ 5NI~ 5~3e~ of;1~ o:^p~ 5X}A~ 5~ 6P#A s"AFootnotes at end of table.\\\\\\[l tnfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, XXXXXXOO jg_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOO S_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C DJEBFinance, insurance, real estate, and rental and leasing--continuedHHHHHHH ($ Finance and insurance--continued%I*$"Real estate and rental and leasing%%%% ##u $ Real estate%%% ' Securities,' Insurance'Funds, trusts,'''' Lessors of. Lessors of  &Item' commodities'carriers' and other''' Lessors of'nonresidential .mini- &'contracts, and 'and' financial 'Total ,Total' residential' buildings. warehouses 'other financial'related'vehicles',' buildings'(except. and self- W' investments' activities '  ' L' and dwellings' miniware-. storage units W''''LL'houses). V 0(81) 0(82) 0(83) 0(84) 0(85) 0(86) 0(87) 1(88) kYYYYYYYZ ;4Number of partnerships~ 5A~ 5@~ 5p@~ o A~ o A~ 5A~ 5- A~ 6@ 7 l                               4Number of partners~ 5aAA~ 5~@~ 5xA~ o~ o/~ 5C~ 5L2A~ 6@ 74 Total assets5A~ 5~ 5.ho@ݑXAo@\A~ 5R=5CA~ 6g 758-Income and deductions from trade or business:999pp99: 74 Total income~ 5~ 5~ 56R[~ o0 ~ o ~ 5 PA~ 568~ 6$@ 7 < Business receipts~ =&W~ =~~ =w~ qP ~ q~ ~ =v~ =Ny~ >@g@ );3 Ordinary income from other partnerships and ===qq==> )< fiduciaries~ =Ng=*5,272~ =F"~ qQA~ q~ =(#A~ =tuA >*201 )< Farm net profit=*15,626~ = =*137q*35,995q*35,995~ =~ =0@~ > )*<" Net gain, noncapital assets~ =LA =*76~ =tA~ qfj~ qD;$A~ =A~ =A >*113 )!< Other income (net)~ = x ~ =p=A~ =dDA~ qSUA~ q~ =MA~ =PkA>*1,495 )4 Total deductions~ 5NEq~ 5`~ 5~ onB ~ ou ~ 5V~ 5 ~ 6 @ 7+<# Cost of sales and operations~ =(~ =3A~ =--A~ qV~ qH~ =&_~ =^ >*710 )/<' Inventory, beginning of year~ =:~ =~ =C@~ qfz~ q";v~ =LA~ =A >*156 )< Purchases~ =(~ ==*379,357~ q+~ qI~ ="A~ =4 >*731 ) < Cost of labor=*66,947=*19,939~ =~ qBA~ q A=*1,793=*15,557~ > )<<4 Additional inventory costs (section 263A)=*24,381~ =Pr@~ =~ q ~ q6 =*15,292=*67,006~ > )< Other costs~ =+~ =}3A=*570,239~ qj~ q~ =$ /A~ =0=)A~ > )0<( Less: Inventory, end of year~ =R~ ==*2,811~ q2x~ qXs~ =cA~ =A >*178 ) < Salaries and wages~ =z~ =X%A~ = S@~ q~ qJ ~ =$A~ = A>*5,152 )-<% Guaranteed payments to partners~ ==k~ =y@~ = A~ ql4~ q'*A~ =_@~ =t@~ >@ )< Rent paid~ =. G~ =d@~ =@~ q&g0~ q8#A~ =@~ =/@ >*45 )< Interest paid~ =*~ = @~ =(A~ qCA~ qp~ =}A~ = A>*14,278 ) < Taxes and licenses~ =j0~ =|@~ =#@~ qQ"A~ q9!A~ =@~ =0<@>*4,865 )< Bad debts~ =!~ =X@~ =P9@~ q@~ q@@=*1,372=*6,435~ > )%< Repairs and maintenance~ = A~ =@~ = @~ qA~ qLA~ = @~ = @>*1,913 )< Depreciation~ =%A~ =@~ =@~ q~ qb&A~ =@~ = }A>*5,162 )< Depletion~ =~ =~ =q*1,236q*1,236~ =~ =~ > )$< Retirement plans, etc.~ ="A~ =@ =*751~ qk@~ q@=*3,423=*1,572 >*24 )'< Employee benefit programs~ =pA~ =@~ = @~ qA~ q\A~ =E@~ =@ >*16 )@<8 Net loss from other partnerships and fiduciaries ~ =.*=*1,814~ =@&A~ q|A~ q(TA~ =/@~ =p@~ > )< Farm net loss=*8,375~ = =*244~ q@~ q@=*2,835=*11,498~ > ))<! Net loss, noncapital assets~ =@ =*246 =*145~ q@~ qm@=*1,393=*4,345~ > ) l                         d       < Other deductions~ =6 ~ =L~ =,"~ q*~ qp~ =!A~ =#A>*16,810 );43 Net income (less deficit) from trade or business~ 5pj~ 5(A~ 5jd~ oa~ o~ 50A~ 5..F~ 6@ 7< Net income~ =޼~ =`*A~ =~ qB2~ qV~ =L~ =[~ >@@ )< Deficit~ =>LV=*54,496~ =sA~ q*lD~ qP -A~ =A~ =A>*1,303 )48,Portfolio income (less deficit) distributed ???rr??@ )4 directly to partners~ 5I_$~ 50@~ 5귎 ~ oGI~ o~ 5NJA~ 5f~ 6@ 7< Interest income~ =Wb~ =@~ =I"~ qx~ qړV~ =}~ =~ >@ )< Dividend income~ = =*594~ =~ qh~ q~ =SA~ = s1A>*20,810 )< Royalty income~ =@3A~ =~ =@~ qA~ qx=A=*18,762~ =V@ >*51 )6<. Net short-term capital gain (less deficit)~ =w=*-1,090~ =:A~ qn ~ q`J ~ =~ = >*-131 )5<- Net long-term capital gain (less deficit)~ ="J=*-3,734~ =~ q~ q~ =+A~ =lP~ >X@ )1<) Other portfolio income (less deficit)~ =jq(~ =~ =0A~ q#A~ q'~ =Q A~ =`@~ >5@ )04(Real estate rental income (less deficit)~ 5)A5*12,498~ 5A~ o~ o?~ 5z!+~ 55~ 6&4 7< Net income~ =)0A=*12,498~ =A~ q~ q"~ =B8~ =r~ > 5 )< Deficit~ =0 A~ =~ =@@~ q8<~ q-A~ = A~ =h=A>*7,539 )<44Net income (less deficit) from other rental activity~ 5@ 5*213~ 5@x~ o~ o*16,843 )< Deficit~ =@~ =~ =Ƣ@~ q @~ q *@=*6,544~ =@~ > )4Total net income [1]~ 5B;~ 5,A~ 5~ o~ o>Z~ 5~ 5] ~ 6: 7"AFootnotes at end of table.\\\\\\\l vnfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, XXXXXXOO Qg_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOO S_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C DJEBFinance, insurance, real estate, and rental and leasing--continuedwwx*E"Professional and business servicesHHH 5$-Real estate and rental and leasing--continued%%IJ8$0Professional, scientific, and technical services%% $Real estate--continuedI  J  . Accounting,  &Item' Lessors of''Rental' Lessors of ,Total'' .tax &'other  'Other 'and' nonfinancial, ,Total 'Legal. preparation, &' real estate' real estate'leasing' intangible','services. bookkeeping, 'property' activities'services'assets''L. and payroll WL '  ' 'L'L.services  l  d                             V 0(89) 0(90) 0(91) 0(92) 0(93) 0(94) 0(95) 1(96) kYYYYYYYZ 4Number of partnerships~ 5@~ 5@@~ 5@ 5*26~ 5`@~ 53@~ 5@~ 6@ 4Number of partners~ 51A~ 5D|&A~ 50A 5*112~ 5mA~ 5}A~ 5A~ 6[@ 4 Total assets~ 5~ 51~ 55 *2,880,034~ 5^7~ 5jk~ 5~ 6j 58-Income and deductions from trade or business:9999999: 4 Total income~ 5~ 5*~ 5^5*283,479~ 5ho5~ 5:[Q+~ 5.~ 6  < Business receipts~ =]~ =bhc~ =.~ =o@~ ={1~ =/)~ =[V~ >~ ;3 Ordinary income from other partnerships and =======> < fiduciaries~ =(A~ =s=*74,926=*11,068~ =^~ =D~ =PA~ >@@ < Farm net profit=*21,167=*14,245~ =~ =~ =~ =~ =~ > *<" Net gain, noncapital assets=*48,820~ =A~ = B~ = `@~ =@~ =@~ =@~ >@ !< Other income (net)~ =&~ =F~ =M=*151,711~ =%~ =>D~ =f^@~ >A 4 Total deductions~ 5~ 5~ 5\*5*12,202~ 5'~ 5Z~ 5N ~ 6+ +<# Cost of sales and operations~ =0hA~ =~ =<)A~ =~ =B~ =f~ =L~ >HA /<' Inventory, beginning of year~ =A~ =E~ = b@~ =~ =xqA~ =A =*143>*5,211 < Purchases~ = @~ =RX+~ =(A~ =~ = 9~ = ~ =>*30,078  < Cost of labor=*2,322~ =8Y A=*12,370~ =~ =~ =N=*62,289~ >-A <<4 Additional inventory costs (section 263A) =*662~ =A =*346~ =~ =A~ =(,A=*14,512>*1,185 < Other costs=*349,947~ =N}~ =WA~ =~ =>~ =*S~ =#G~ >peA 0<( Less: Inventory, end of year~ =q@~ =2&?~ =M@~ =~ =DC%A~ =pA =*185 >*18  < Salaries and wages~ =xA~ =Nk~ = A~ =~ =r ~ = ~ =jB~ >& -<% Guaranteed payments to partners~ =D@~ = &A=*1,875~ =~ =2(~ =~ =fd~ >  < Rent paid~ = .@~ ≠ A~ =A~ =~ =3~ =~ =!~ >d < Interest paid~ =\A~ =*A~ =@#A~ =8@~ =懕~ =~E~ =A~ >(A  < Taxes and licenses~ =@~ =A~ =@}@ =[2]~ =~ =2~ =^x~ >? < Bad debts=*1,549~ =k@~ =@~ =~ =-A~ =0t A~ =`@~ >@@ %< Repairs and maintenance~ =@~ =!@~ =@~ =~ =(A~ =$ *A~ =vA~ >@wA < Depreciation~ =@~ =kA~ =̌~ =~ =o~ =Ē~ =\,A~ >  < Depletion=*1,236~ =~ =~ =~ =~ =~ =~ > $< Retirement plans, etc.=*2,857~ =@=*3,234~ =~ =:j~ =89A~ =0$A~ >) '< Employee benefit programs~ =@~ =0@=*10,223~ =~ =@A~ =u~ =16~ >2A  l                                 d    hu@<8 Net loss from other partnerships and fiduciaries ~ =@~ =HtA=*4,373~ =~ =hA~ =`@~ =@'@~ >`@ < Farm net loss=*2,965=*5,043~ =~ ==*3,361=*2,445~ =>*2,445 )<! Net loss, noncapital assets =*965~ =@=*2,648~ =~ =@~ =@~ =W@>*1,507 < Other deductions~ =/7~ = ~ =4"A=*12,178~ =;Q ~ =fр ~ =~ >6  ;43 Net income (less deficit) from trade or business~ 5\A~ 5 ~ 5X*A5*271,277~ 5 ~ 5t ~ 5~ 6 < Net income~ = A~ =!~ =F/A=*271,277~ =~ =Bz ~ =h~ >v < Deficit~ = @~ =A~ =A~ =~ = A~ =@=*31,070 >*416 48,Portfolio income (less deficit) distributed ???????@ 4 directly to partners~ 5&5~ 5~ 5~'5*281,429~ 5~ 57f~ 5XA~ 6  < Interest income~ =A~ =h~ =dA =*42,080~ =~ =/A~ =A~ >P@   < Dividend income~ =X A~ =+A~ =@@ =*6~ =6|~ =w@~ =@~ >@R@   < Royalty income~ =@~ =xA =*709 =*97,967~ =[4~ =y@~ =@~ >@  6 <. Net short-term capital gain (less deficit)~ = ~ =A =*-1,166~ =~ =~ =~ =r@~ >  5 <- Net long-term capital gain (less deficit)~ =A~ =V~ =@ =*139,855~ =y~ =p~ =;@~ >v  1<) Other portfolio income (less deficit)=*39,790~ =A~ ==*1,521~ =@~ =@~ =@ >*646 04(Real estate rental income (less deficit)~ 5~ 59~ 5h.A5*2,463~ 5xA~ 5XA~ 5@@6*1,265 < Net income~ =fo~ = S~ =4A=*2,463~ = A~ =A~ =@)@>*1,265 < Deficit~ =@~ =^A=*6,643~ =~ =@~ =@=*3,445~ > <44Net income (less deficit) from other rental activity~ 5 A~ 5@@~ 5j5*10,764~ 5j@~ 5I@5*2,277 6*368 < Net income~ =P A~ =r@~ ==*10,764~ =@~ =I@=*2,277 >*368 < Deficit =*903=*1,022=*34,913~ =~ =@~ =~ =~ > 4Total net income [1]~ 5~V~ 5:~ 5(5*426,078~ 5~ 5F ~ 5"~ 6 "AFootnotes at end of table.\\\\\\ll ynfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions,  ;g_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued ;_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C D5E-Professional and business services--continuedHHHHHHH C$;Professional, scientific, and technical services--continued%%%%%Iz ##{>$6Other professional, scientific, and technical services%%I. Management  &ItemJJ|uJJ 'Other .of )&'Architectural,' Specialized|Computer systems &' Management,' Advertising' miscellaneous. companies )  hl! " # $ {% & d' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  & ' engineering, 'design  |design and related  ,Total ' scientific, ' and related ' professional, .(holding  )!&!' and related!'services!}services!,!' and technical!'services!'scientific, and!. companies)! )"&"'services"L"|"&"' consulting "' "' technical"." )#&#L#L#~#&#'services #' #'services#.# $/ $0(97) $0(98) $0(99) $0(100) $0(101) $0(102) $0(103) $1(104)$ %k%Y%Y%Y%Y%Y%Y%Y%Z% &4Number of partnerships~ &5v@~ &5R@~ &5 @~ &5@~ &5*@~ &5<@~ &5@~ &6M@& '4Number of partners~ '5@~ '5;@~ '5@n@~ '5@~ '5@~ '5@~ '5@@~ '6p@' (4 Total assets~ (5~ (5LA~ (5PWA~ (5Y~ (5~ (5%~ (5汛~ (6Z?M"( 5)8-Income and deductions from trade or business:)9)9)9)9)9)9)9):) *4 Total income~ *5V5~ *5e3A~ *5`[gA~ *5*% ~ *5zy~ *5~ *58u~ *6h*  +< Business receipts~ +=^-~ +=3M~ +=~ +=d ~ +=~ +=~ +=­~ +>.+ ;,3 Ordinary income from other partnerships and ,=,=,=,=,=,=,=,>, -< fiduciaries-=*71,711~ -=-=*7,947~ -=g*A~ -=.3-=*3,233-=*24,540~ ->- .< Farm net profit~ .=~ .=~ .=~ .=~ .=~ .=~ .=~ .>. */<" Net gain, noncapital assets~ /=ܛ@ /=*4/=*11,966~ /=c@ /=*680/=*4,762~ /=@~ />@/ !0< Other income (net)~ 0= @0=*6,290~ 0=@A~ 0=~ 0=KZ~ 0=@~ 0=*~ 0>V0 14 Total deductions~ 15~ 150A~ 156{~ 159~ 15[~ 15OY~ 15D~ 16J 1 +2<# Cost of sales and operations~ 2=}-~ 2=(~ 2=D~ 2=rP~ 2=BA~ 2=~ 2=bV~ 2>Zf2 /3<' Inventory, beginning of year3=*4,0033=*13,3863=*18,333~ 3=P@3=*14,3153=*10,387~ 3=p@~ 3>A3 4< Purchases~ 4=\A~ 4= A~ 4= A~ 4=V~ 4=$~ 4=-A~ 4=h~ 4>VX4  5< Cost of labor~ 5=)A5=*54,583~ 5=(A~ 5=nW~ 5=H#A5=*66,839~ 5=%A5>*32,7435 <6<4 Additional inventory costs (section 263A)6=*47,3996=*1,2316=*1,8906=*115,420~ 6=6=*100,9216=*14,4986>*4,6776 7< Other costs~ 7=LA7=*257,366~ 7=A~ 7=ja~ 7=J~ 7=h4A~ 7=_~ 7>tA7 08<( Less: Inventory, end of year8=*18,270~ 8= @~ 8=r@~ 8=kA8=*21,1138=*47,646~ 8= @~ 8>A8  9< Salaries and wages~ 9=E~ 9=PA~ 9=k4~ 9=*w+~ 9=Ng~ 9=>/A~ 9=~ 9>nA9 -:<% Guaranteed payments to partners~ :=88A:=*23,026~ :=pr A~ :=:FF~ :=x)A~ :=0G@~ :=Z A~ :>A: ;< Rent paid~ ;=x A~ ;=L@~ ;=lA~ ;=(A~ ;=|A~ ;=@~ ;=1 A~ ;>@; << Interest paid~ <=x@~ <=X@~ <=t@~ <= A~ <=GA~ <=@~ <=@~ <>㰪<  =< Taxes and licenses~ ==@A~ ==@~ ==@~ ==&A~ ==HA~ ==@~ ==A~ =>`@= >< Bad debts~ >= @>=*1,338~ >=?@~ >=A~ >=@~ >=@~ >=q@~ >>@> %?< Repairs and maintenance~ ?=/@~ ?=8@~ ?=@@~ ?=xA~ ?=0@~ ?=(@~ ?=8A~ ?>"@? @ lA 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 [ \ ] ^  _ d@< Depreciation~ @=@~ @=@~ @=A~ @=#~ @=A~ @=P@~ @=@5A~ @>@@@ A< Depletion~ A=~ A=~ A=~ A=~ A=~ A=~ A=~ A>A $B< Retirement plans, etc.~ B=@7@B=*4,694~ B= @~ B=A~ B=9A~ B=@~ B=@~ B>:@B 'C< Employee benefit programs~ C=@C=*5,531~ C=`@~ C= A~ C=A~ C=U@~ C=A~ C>R@C @D<8 Net loss from other partnerships and fiduciaries  D=*766~ D=D=*24,036~ D=?@~ D=@ D=*576D=*2,176~ D>02AD E< Farm net loss~ E=~ E=~ E=~ E=~ E=~ E=~ E=~ E>@E )F<! Net loss, noncapital assets F=*125 F=[2]F=*1,402~ F=Լ@F=*6,505 F=*208 F=*668 F>*993F G< Other deductions~ G=83A~ G=A~ G= H~ G=L~ G=f?~ G=n\~ G=~ G>#AG ;H43 Net income (less deficit) from trade or business~ H5(,A~ H5A~ H5~ H5b~ H5W~ H5O-A~ H5N{~ H6ƈH I< Net income~ I=69~ I=A~ I=vq~ I=$x]A~ I=Y ~ I=:~ I=|~ I>I J< DeficitJ=*6,521~ J=J=*24,618~ J=@~ J=@ J=*619~ J=k@~ J>4AJ 4K8,Portfolio income (less deficit) distributed K?K?K?K?K?K?K?K@K L4 directly to partners~ L5@L5*1,251~ L5 A~ L5~ L5΄n~ L59@~ L5 A~ L6 XL M< Interest income~ M=*@M=*1,084~ M=}A~ M=A~ M= A~ M=@@~ M=@~ M>M N< Dividend income~ N="@ N=*4N=*11,796~ N=@~ N=]@~ N=@~ N=s@~ N>FuN O< Royalty incomeO=*29,924 O=*163~ O=~@O=*80,869O=*80,848~ O= O=*22~ O> AO 6P<. Net short-term capital gain (less deficit) P=*131~ P=P=*-74,549~ P=@~ P=@P=*-7,671P=*-9,951~ P>NIP 5Q<- Net long-term capital gain (less deficit) Q=*-137~ Q=Q=*55,507~ Q=1_~ Q=XPQ=*67,443~ Q= vA~ Q>]Q 1R<) Other portfolio income (less deficit)~ R=~ R= R=*-72R=*20,591R=*20,572~ R= R=*18~ R>@R 0S4(Real estate rental income (less deficit) S5*30~ S5S5*45,715~ S5y@~ S5 S5*-33S5*73,903~ S6@AS T< Net income T=*30~ T=T=*45,715~ T=%@T=*3,952 T=*134T=*74,339~ T>4AT U< Deficit~ U=~ U=~ U=~ U=@U=*6,246~ U=e@ U=*436~ U>w@U <V44Net income (less deficit) from other rental activity V5*612~ V5~ V5@V5*1,210 V5*149 V5*74 V5*987~ V6@V W< Net income W=*612~ W=~ W=@W=*1,210 W=*149 W=*74 W=*987~ W>@@W X< Deficit~ X=~ X=~ X=~ X=~ X=~ X=~ X=~ X>@X Y4Total net income [1]~ Y5V?~ Y5تA~ Y5ޓ~ Y5~ Y5^@;~ Y50.A~ Y5^f~ Y6Y "ZAFootnotes at end of table.Z\Z\Z\Z\Z\Z[ZlZlZ yn[fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, [[[[[[[[[ g\_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued\\\\\\\\\ ;_]W[All figures are estimates based on samples--money amounts are in thousands of dollars]]]]]]]]]] ^^^^^^C^^^^ _D5_-Professional and business services--continued__._E&Education, health, and social services_H_H_H_H_ ` hl@a b c d e f ng h di j k l m n o p q r s t u v w x y z { | } ~  `WP`HAdministrative and support and waste management and remediation services```'`')`!Health care and social assistance``` . a&Itema'a'Administrativea'Waste a'a'a'a'a.Offices a .b&b' b'andb' management b,Totalb' Educationalb'b' Offices ofb.of otherb .c c'Totalc'support c'andc,c'services c'Totalc' physiciansc.healthc .dWd'd'servicesd' remediationd'd-d'd' and dentistsd. practitionersd .eWe'e-e'servicese-e(e(e(e)e f/ f0(105) f0(106) f0(107) f0(108) f0(109) f0(110) f0(111) f1(112)f gg'g'g'g'g'g'g'g3g h4Number of partnerships~ h5@~ h5 @~ h5@~ h50@~ h5ܬ@~ h5@~ h5.@~ h6E@h i4Number of partners~ i5 @~ i5`@~ i5ؚ@~ i5A~ i5@~ i5I@~ i5@~ i6J@i j4 Total assets~ j5β~ j5N~ j5~~ j5!~ j5jJ~ j5b~~ j5 ~ j6hj 5k8-Income and deductions from trade or business:k9k9k9k9k9k9k9k:k l4 Total income~ l5~0~ l5A~ l5~ l5j~ l5~X~ l5b~ l5ڥ`~ l6ʙl  m< Business receipts~ m=#~ m=B`~ m=j~ m=J? ~ m=KX~ m=/ ~ m=2~ m>WAm ;n3 Ordinary income from other partnerships and n=n=n=n=n=n=n=n>n o< fiduciarieso=*15,206o=*14,884~ o= t@~ o=Ao=*1,980~ o=A~ o=@o>*98,173o p< Farm net profit~ p=~ p=~ p=~ p=~ p=~ p=~ p=~ p>p *q<" Net gain, noncapital assets~ q=@~ q=@~ q=Z@~ q=eA q=*340~ q=ZAq=*2,902 q>*752q !r< Other income (net)~ r=N <~ r=v:~ r=@@~ r=Nr=*4,901~ r=S~ r=n~ r>|@r s4 Total deductions~ s5 ~ s5~ s5~ s5Rxt ~ s52A~ s5* ~ s5~ s6's +t<# Cost of sales and operations~ t=~ t="~ t=~Y~ t=t=*268,242~ t=~ t=o)A~ t> At /u<' Inventory, beginning of year~ u=:@~ u=X@u=*19,998~ u=@@u=*1,036~ u=i@u=*5,064~ u>!@u v< Purchases~ v=~ v=>v=*128,550~ v=+Av=*121,582~ v=,'A~ v=@~ v>t Av  w< Cost of labor~ w=)~ w=Z"~ w=@~ w=B(w=*20,051~ w=h#A~ w=@~ w> @w =x<5 Additional inventory costs (section 263A )x=*10,543x=*10,457~ x=U@x=*52,821~ x=x=*52,821x=*14,104x>*38,716x y< Other costs~ y="7?~ y=6~ y=2;~ y=y=*127,711~ y=8z~ y=!A~ y>`nAy 0z<( Less: Inventory, end of year~ z=A~ z=@z=*17,858~ z=@z=*2,138~ z=Px@z=*6,312~ z>e@z  {< Salaries and wages~ {=v~ {=_~ {=0L$A~ {=~ {==A~ {=B~ {=z4~ {>D'A{ -|<% Guaranteed payments to partners~ |=?A~ |=?A~ |=~ |=g~ |=;@~ |= Y~ |=+x~ |>A| }< Rent paid~ }=dA~ }=HA~ }=@~ }=&s~ }=J@~ }=p~ }=hW&A~ }>hA} ~< Interest paid~ ~=@ A~ ~=A~ ~= @~ ~=(N+A~ ~=@~ ~=r*A~ ~=!@~ ~>i@~  < Taxes and licenses~ =A~ =RA~ =`@~ =OP~ =@@~ =ZN~ =lBA~ >0@  l                               < Bad debts~ =@~ =@~ =@~ ={=*5,095~ =>A~ =Pm@~ >dA %< Repairs and maintenance~ =(A~ =0T@~ = @~ =!~ =@~ =V!~ =@~ >9@ < Depreciation~ =p9A~ =d A~ =P@~ =V~ =@@~ =zXS~ =EA~ >@ < Depletion~ =~ =~ = =*47~ = =*47~ = >*47 $< Retirement plans, etc.~ =@~ = @~ =@~ = A=*4,566~ =3 A~ =8vA~ >@ '< Employee benefit programs~ =@A~ =hqA~ =@~ =h=,A=*9,004~ =+A~ =A~ >@ @<8 Net loss from other partnerships and fiduciaries =*16,698=*14,681~ =@~ =@~ =~ =@=*4,312>*3,038 < Farm net loss~ =~ =~ =~ =~ =~ =~ =~ > )<! Net loss, noncapital assets~ =@~ =@~ =5@~ = @~ =~ = @ =*662>*4,555 < Other deductions~ =F~ =o[~ =L)A~ =~ =A~ =-~ =[~ >FA ;43 Net income (less deficit) from trade or business~ 5lCA~ 5Xa@A~ 5A~ 5Y~ 5 A~ 5~ 5F~ 6\ < Net income~ =CA~ =&~ =A~ =&F~ = A~ =F~ =VA~ > \ < Deficit=*8,921=*8,921~ =~ =d@~ =~ =d@=*3,204 >*215 48,Portfolio income (less deficit) distributed ???????@ 4 directly to partners~ 5ěA~ 5A~ 5@q@~ 5,A~ 5@~ 5UA~ 5@~ 6@@ < Interest income~ =^@~ =@~ =k@~ =A~ =>@~ =|A~ =@~ >@ < Dividend income =*835 =*835~ =~ =t@=*1,987~ ='@~ =Ң@ >*26 < Royalty income~ =A~ =A~ =~ =~ =~ =~ =~ > 6<. Net short-term capital gain (less deficit)=*-1,524=*-1,546 =*22~ =~ =~ = =*35~ > 5<- Net long-term capital gain (less deficit)=*65,571=*65,571~ =~ =@~ =~ =@=*2,091 >*-14 1<) Other portfolio income (less deficit) =*640 =*640~ = =*839~ = =*839 =*97 >*158 04(Real estate rental income (less deficit)5*6,5635*6,403~ 5c@~ 5`@~ 5~ 5`@5*3,360 6*617 < Net income=*11,760=*11,601~ =c@~ =@~ =~ =@=*3,360 >*617 < Deficit=*5,197=*5,197~ ==*17,761~ ==*17,761~ =~ > <44Net income (less deficit) from other rental activity5*1,099 5*492 5*607~ 5@5*2,224~ 5@5*1,9796*8,433 < Net income=*1,099 =*492 =*607~ =@=*2,224~ =@=*1,979>*8,433 < Deficit~ =~ =~ =~ =~ =~ =~ =~ > 4Total net income [1]~ 5Ƶ~ 5r~ 5TSA~ 5P~ 5H A~ 5~ 52{~ 6.^ "AFootnotes at end of table.\\\\[\ll vnfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions,  ;g_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued ;_W[All figures are estimates based on samples--money amounts are in thousands of dollars]  l  d       }  d                     C D9E1Education, health, and social services--continuedHHHHHb.Leisure, accom- 4$,Health care and social assistance--continued%%%%%I. modation, W''Medical 'Home 'Other''Nursing'.and food ) &Item' Outpatient 'and'health' ambulatory '  'and'Socialservices .& 'care' diagnostic 'care'health ' Hospitals' residential' assistance. .'centers' laboratories'services 'care' 'care '  .Total .W---'services'' facilities ' . / 0(113) 0(114) 0(115) 0(116) 0(117) 0(118) 0(119) 1(120) '''''''3 4Number of partnerships~ 5@~ 5}@~ 5`k@~ 5v@~ 5 l@~ 5@~ 5|@~ 6@ 4Number of partners~ 5b@~ 5@~ 5@~ 5n@~ 5@~ 5@~ 5]@~ 6 A 4 Total assets~ 5N~ 5Q~ 5A~ 562"~ 5; ~ 5*~ 5PA~ 6C 58-Income and deductions from trade or business:9999999: 4 Total income~ 5с~ 5fש~ 5N(~ 5Ny3~ 5BP~ 5ί~ 5^>~ 6b  < Business receipts~ =z~ =~ =V%~ = 3~ =~m@~ =_~ =>~ >< ;3 Ordinary income from other partnerships and =======> < fiduciaries=*45,182=*9,048=*39,408~ =~ =K@=*8,329~ =~ >VS < Farm net profit~ =~ =~ =~ =~ =~ =~ =~ >@@ *<" Net gain, noncapital assets~ =@ =*446 =*99~ =~ =@@=*33,886 =*75~ >A !< Other income (net)~ =5@~ =\NA=*9,121=*5,669~ =@A~ =x A =*141~ > 4 Total deductions~ 5C~ 5(~ 5!A~ 5b#A~ 5R9~ 52~ 5+A~ 6^ +<# Cost of sales and operations~ =A=*228,368=*38,488=*88,775~ =b#~ =D.=*37,998~ > /<' Inventory, beginning of year~ =8@=*6,868=*3,840=*5,765=*4,387~ =@~ =~ >n- < Purchases~ =`9A=*54,326=*19,736=*51,106=*2,871~ =A~ =~ >h  < Cost of labor=*67,684=*72,438=*4,474=*8,372~ =~ =l_A~ =~ > <<4 Additional inventory costs (section 263A)~ =~ =~ =~ =~ =~ =~ =~ >p@ < Other costs~ =`iA=*104,145=*15,598=*28,831~ =9#~ =wA=*37,998~ > 0<( Less: Inventory, end of year~ =%@=*9,409=*5,160=*5,299=*4,654~ =j@~ =~ >2(A  < Salaries and wages~ =64~ =A=*205,897~ =|A~ =d/A~ =~ = N A~ >* -<% Guaranteed payments to partners~ = @=*22,099=*3,968=*15,124~ =hA~ =?@=*8,704~ >TuA < Rent paid~ =BA~ =@=*21,764~ =y@~ =A~ =NA~ =@~ >GA  l                               < Interest paid~ =w@~ =@=*11,635~ =@~ =У@~ =l"A~ =@~ >N  < Taxes and licenses~ =@~ =@~ =+@~ =]@~ =pA~ =DA~ =;@~ >Z- < Bad debts~ =p&A=*20,255=*3,296=*25,886~ =&3~ =@ =*275~ >@$@ %< Repairs and maintenance~ =@@~ =@=*3,224~ =@~ =(A~ =`J@~ =@~ >4O < Depreciation~ =؍A~ = z@~ =@~ =@~ =tA~ =0A~ =P@~ >z < Depletion~ =~ =~ =~ =~ =~ =~ =~ > $< Retirement plans, etc.~ =L@~ =@ =*407=*2,065~ =߻@~ =@=*1,090~ > @ '< Employee benefit programs~ =g@~ =w@=*12,517~ =Y@~ =@~ =0A=*2,121~ >Ē"A @<8 Net loss from other partnerships and fiduciaries =*1,267 =*395~ ==*2,879~ =0@=*4,106~ =~ >@ < Farm net loss~ =~ =~ =~ =~ =~ =~ =~ > )<! Net loss, noncapital assets =*620 =*182~ = =*9=*92,790=*3,792~ =~ >@ < Other deductions~ =~ =4.A~ =A~ =HsA~ =4~ =F(~ =A~ >N1 ;43 Net income (less deficit) from trade or business~ 5x /A~ 5T#A~ 5s@~ 5Hj A~ 5B~ 5>#A~ 5@~ 6| < Net income~ =$/A~ =F'~ =s@~ = A~ =,C~ =0'$A~ =@~ >: < Deficit =*726 =*39~ ==*3,687=*10,304=*29,734~ =~ >@ 48,Portfolio income (less deficit) distributed ???????@ 4 directly to partners~ 5@~ 5@5*4,573~ 5@~ 50@~ 50@5*4,680~ 6$A < Interest income~ =@M@~ =@=*4,573~ =@~ =`@~ = @=*3,008~ >'& < Dividend income =*326~ =~ =~ =~ =?=*3,539=*1,162~ >@@ < Royalty income~ =~ =~ =~ =~ =~ =~ =>*43,318 6<. Net short-term capital gain (less deficit) =*-213~ =~ =~ = =*-868 =*-184~ =@~ > @ 5<- Net long-term capital gain (less deficit)=*40,770~ =~ =~ =~ =Ě@=*27,320~ =h~ >A 1<) Other portfolio income (less deficit)~ =~ =~ =~ =~ = =*584~ =~ >@ 04(Real estate rental income (less deficit)5*4,574 5*73~ 5 5*136~ 5̧5*33,361~ 5~ 6A < Net income=*4,574 =*73~ = =*136~ ='@=*37,246~ =~ >pA < Deficit~ =~ =~ =~ =~ =@=*3,885~ =~ >@ <44Net income (less deficit) from other rental activity5*2,460~ 5~ 5~ 5~ 5H@ 5*150~ 5~ 6@ < Net income=*2,460~ =~ =~ =~ =H@ =*150~ =~ >6@ < Deficit~ =~ =~ =~ =~ =~ =~ =~ >u@ 4Total net income [1]~ 52@~ 5n(~ 5`@~ 5X[ A~ 5J~ 5,~ 5 @~ 6 "AFootnotes at end of table.[[\[[\ll SnfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions,   l    d   h      d                   g_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued ;_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C D<E4Leisure, accommodation, and food services--continuedHHHHHb .Other +$#Arts, entertainment, and recreation%%I'$Accommodation and food services%Iservices &'' Performing 'Museums,' Amusement,'' 'Food. . &Item''arts, spectator' historical' gambling,' Accommodation'service. .& 'Total' sports,' sites, and 'and  'Total 'and .Total .'' and related'similar' recreation''drinking. .W'' industries' institutions' industries ' ''places. / 0(121) ](122) ](123) ](124) ](125) ](126) ](127) ^(128) 'ffffffg 4Number of partnerships~ 5@~ 5Q@ 5*26~ 5@~ 5%@~ 5W@~ 5@@~ 6@ 4Number of partners~ 5ж@~ 5 @ 5*75~ 5@~ 5ؐA~ 5[@~ 5@~ 6@ 4 Total assets~ 5~ 55*58,528~ 5n.M~ 5>C~ 5z ~ 5:v~ 6 58-Income and deductions from trade or business:9999999: 4 Total income~ 5ա~ 5nٟ5*122,198~ 5~ 5p~ 5~ 5*l~ 6^  < Business receipts~ =ʁ(~ =bbd=*122,198~ =~ =2 ~ =~ =&K~ >X ;3 Ordinary income from other partnerships and =======> < fiduciaries~ =8'~ =pA~ =~ =tA~ =8U&A~ =h%A~ =@@>*3,600 < Farm net profit~ =~ =~ =~ =~ =@@~ =@@~ =>*7,958 *<" Net gain, noncapital assets~ =!@=*57,692~ =~ =@~ =7 A~ =A~ = 0@~ >N@ !< Other income (net)~ =K~ =#A~ =~ =@!A~ =@~ =Ʋ#~ =@KA~ >@ 4 Total deductions~ 5O~ 5JP5*114,752~ 5zLj~ 5 ~ 5v~ 5*~ 6j  +<# Cost of sales and operations~ =V~ =,A=*54,346~ =xeA~ =~ =I~ =ބ~ > /<' Inventory, beginning of year~ =XA~ =@=*18,286~ =@~ =^#~ =`6A~ =A~ >jA < Purchases~ =Q1~ =g@=*36,998~ =#A~ =~ =r͊~ =~I~ >  < Cost of labor~ =A=*85,614=*8,589~ =@~ =~ =<~ =t]~ >6% <<4 Additional inventory costs (section 263A)~ =e@~ =@~ =~ =-@~ =?@~ =#@~ =@m@>*7,944 < Other costs~ =R ~ =&A=*22,404~ =r~ =~ =^Y~ =^(~ >8.A 0<( Less: Inventory, end of year~ =VA~ =A@=*31,930~ =A~ =ܜ"A~ =XA~ =A~ > A  < Salaries and wages~ =7~ = qn=*11,283~ =j`~ =[~ =nE~ =v~ >3A  l                                    -<% Guaranteed payments to partners~ =P@~ =\@~ =~ =@@~ =A~ =@~ =0 A~ >A < Rent paid~ =8A~ = 'A=*8,050~ =0OA~ =|~ =Z%I~ =^W[~ >$A < Interest paid~ =Ώ"~ =HA=*1,774~ =&A~ =GA~ =~ =A~ >`A  < Taxes and licenses~ =T~ =0 A=*3,371~ =L~ =mAA~ =,6A~ =0~ >أ A < Bad debts~ =K@~ =@~ =~ =J@~ =`@~ =@~ =@~ >@ %< Repairs and maintenance~ = A~ =5@=*1,827~ =(A~ =W0A~ = $A~ =0JA~ >@@ < Depreciation~ =V-~ = _@=*1,512~ =/&~ =ڟ~ =&?A~ =@#~ > A < Depletion~ =~ =~ =~ =~ =~ =~ =~ > $< Retirement plans, etc.~ =@|@~ =|@~ =~ =@~ =@~ =@~ =(@~ >@ ' < Employee benefit programs~ =A~ =@~ =~ =Pr@~ =%A~ =TA~ =@~ >@  @ <8 Net loss from other partnerships and fiduciaries ~ =@~ =@~ = =*977~ =3@ =*16,695 =*2,965 >*557   < Farm net loss~ =~ =~ =~ =~ =~ =~ = >*1,028  ) <! Net loss, noncapital assets~ =@ =*125~ =~ =@~ =خ@~ =@~ =@ >*2,633   < Other deductions~ =J~ =x>A =*32,590~ =6~ =r~ =!~ = P~ >Al  ;43 Net income (less deficit) from trade or business~ 5~ 53A5*7,445~ 5PBA~ 56~ 5. ~ 5*~ 6zR < Net income~ =^~ =}4A=*7,445~ =R~ =ܞ~ = ~ =4~ >'S < Deficit~ =`@=*34,808~ ==*11,828~ =0@~ =@ =*644>*10,012 48,Portfolio income (less deficit) distributed ???????@ 4 directly to partners~ 5A~ 5xtA~ 5~ 5vA~ 56/&~ 5A~ 5&@~ 6A < Interest income~ =A~ =@~ =~ =@~ =7A~ =0~A~ =`@~ > s@ < Dividend income~ =@~ =@~ =~ =@~ =I@~ =@~ =2@~ >@ < Royalty income=*42,276=*29,807~ ==*12,469=*1,042=*1,042~ =~ > 6<. Net short-term capital gain (less deficit)~ =?@=*5,025~ = =*-354~ =^~ = =*-48 >*118 5<- Net long-term capital gain (less deficit)~ =A~ =T@~ =~ =@~ =P A~ =`z@~ =4@>*35,447 1<) Other portfolio income (less deficit)=*28,155=*28,155~ =~ = =*21 =*21 =[2]~ > 04(Real estate rental income (less deficit)~ 5`@5*24,496~ 5~ 5@~ 5kA~ 5A5*6,405~ 6@ < Net income~ =@@=*24,541~ =~ =@~ =$+A~ = A=*6,405~ >@@ < Deficit =*46 =*46~ =~ =~ =@~ =@~ = >*141 <44Net income (less deficit) from other rental activity5*8,756~ 5u~ 55*9,1005*4,8335*3,976 5*8576*3,201 < Net income=*9,100~ =~ ==*9,100=*4,833=*3,976 =*857>*4,138 < Deficit~ =u@~ =u@~ =~ =~ =~ =~ = >*937 4Total net income [1]~ 5NA~ 5Z5*7,445~ 5Ě~ 5v~ 5F93~ 52~ 6*^   l! " # $  % d& ' |( {) * + , - s. / d0 1 2 3 4 5 6 7 8 9 : ; < = > ? " AFootnotes at end of table.          n!fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, !;!;!;!;!;!;!;!;! ;g"_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued";";";";";";";";" ;_#W[All figures are estimates based on samples--money amounts are in thousands of dollars]######### $$$$$$C$$$$ %D!%EOther services--continued%H%H%H%b%%%% &&$Repair and maintenance&%&I&#&u&z&&& 'W'''''''''- Religious,'. Nature of'''  (&Item('(' Automotive ('Other('Personal(- grantmaking,(. business not((( )& )'Total)'repair )'repair )' and laundry)'civic, ). allocable))) *&*' *'and *'and*'services*' professional,*.*** +W+'+' maintenance+' maintenance +' +' and similar+*+++ ,W,',',',',' organizations,*,,, -/ -](129) -](130) -](131) -](132) -](133) -(134)--- .k.Y._._._._.`.`.`. ;/4Number of partnerships~ /5@@~ /5 @~ /5Ҷ@~ /5H@ /5*49 /6*650/`/`/ ;04Number of partners~ 05@~ 05@~ 05@~ 05 @05*2,05206*1,909000 ;14 Total assets~ 15~ 15Q~ 15G,A~ 1515*265,99316*55,163111 ;528-Income and deductions from trade or business:252525252526222 ;34 Total income~ 35q~ 35bX~ 35/p~ 35ڨ35*6,78936*201,549333 ; 4< Business receipts~ 4=qn~ 4=OA~ 4=o~ 4=4=*6,7894>*201,549444 ;53 Ordinary income from other partnerships and 5=5=5=5=5=5>555 6< fiduciaries6=*2,2256=*2,225~ 6=6=*1,374~ 6=~ 6>666 7< Farm net profit~ 7=~ 7=~ 7=7=*7,958~ 7=~ 7>777 *8<" Net gain, noncapital assets8=*10,6608=*8,4588=*2,202 8=*248~ 8=~ 8>888 !9< Other income (net)~ 9=g@~ 9=E@~ 9=(@~ 9= Z@~ 9=~ 9>999 :4 Total deductions~ :5@~ :5~ :5a~ :5f :5*10:6*191,809::: ;+;<# Cost of sales and operations~ ;=V~ ;=*l~ ;=.5~ ;=fG~ ;=;>*58,023;;; /<<' Inventory, beginning of year~ <=m A~ <=@~ <=M@~ <=@~ <=<>*25,868<<< =< Purchases~ ==Xl~ ==N~ ==zA~ ==0A~ ===>*36,087===  >< Cost of labor~ >=9A~ >= A~ >=} A~ >=ȚA~ >=>>*8,042>Z>Z> <?<4 Additional inventory costs (section 263A)?=*1,244?=*1,215 ?=*29?=*6,700~ ?=~ ?>?Z?Z? @ lA B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ @< Other costs~ @=HA~ @=A~ @=A~ @=T A~ @=@>*7,381@Z@Z@ 0A<( Less: Inventory, end of year~ A= A~ A=@~ A=XA~ A=@~ A=A>*19,355AZAZA  B< Salaries and wages~ B=|B$A~ B= @A~ B=؉A~ B=*97,404BZBZB -C<% Guaranteed payments to partners~ C=a@~ C=@C=*58,976~ C=@~ C=~ C>C`C`C D< Rent paid~ D=HA~ D= A~ D=E@~ D=*2,847DZDZD E< Interest paid~ E=@~ E=P@~ E=`@~ E=@e@~ E= E>*831EZEZE  F< Taxes and licenses~ F=SA~ F=@~ F=/@~ F=@ F=*5F>*10,375FFF G< Bad debts~ G=@~ G=4@G=*1,887 G=*936~ G= G>*823GGG %H< Repairs and maintenance~ H=Pr@~ H=`@~ H=@~ H=?@~ H= H>*67HHH I< Depreciation~ I=A~ I=^@~ I=@~ I=[@~ I=I>*1,000IZIZI J< Depletion~ J=~ J=~ J=~ J=~ J=~ J>JZJZJ $K< Retirement plans, etc.~ K=@K=*1,509K=*4,027K=*4,489~ K= K>*180KZKZK 'L< Employee benefit programs~ L=@~ L=@~ L=@~ L=@~ L=L>*1,797LZLZL >M<6 Net loss from other partnerships and fiduciaries M=*557~ M= M=*557~ M=~ M=~ M>MZMZM N< Farm net lossN=*1,028N=*1,028~ N=~ N=~ N=~ N>NZNZN )O<! Net loss, noncapital assetsO=*2,625O=*1,957 O=*668 O=*8~ O=~ O>OOO P< Other deductions~ P=to.A~ P=Ċ%A~ P=\A~ P=D'A P=*5P>*18,461PPP ;Q43 Net income (less deficit) from trade or business~ Q5I(A~ Q5<!A~ Q5@ A~ Q5v!Q5*6,779Q6*9,740QQQ ;R< Net income~ R=β0~ R=.\"~ R=@ A~ R=!AR=*6,779R>*9,741RRR S< DeficitS=*2,029S=*2,029~ S=S=*7,983~ S= S>*1SSS 4T8,Portfolio income (less deficit) distributed T=T=T=T=T=T>TTT U4 directly to partners~ U5@~ U5@~ U5@~ U5AU5*19,904U6*36,634UUU ;V< Interest income~ V=@~ V=@~ V=x@~ V=4@ V=*40V>*9,221VVV W< Dividend income W=*456 W=*452 W=*4~ W=@W=*19,865 W>*18WWW X< Royalty income~ X=~ X=~ X=~ X=~ X=~ X>XXX 6Y<. Net short-term capital gain (less deficit) Y=*165 Y=*165~ Y= Y=*-46~ Y= Y>*30YYY 5Z<- Net long-term capital gain (less deficit) Z=*731Z=*1,048 Z=*-317Z=*34,716~ Z=Z>*27,365ZZZ 1[<) Other portfolio income (less deficit)~ [=~ [=~ [=~ [=~ [=~ [>[[[ 0\4(Real estate rental income (less deficit)\5*9,928\5*9,738 \5*191\5*39,221~ \5~ \6\\\ ;]< Net income]=*10,022]=*9,831 ]=*191]=*39,268~ ]=~ ]>]]] ^< Deficit ^=*93 ^=*93~ ^=~ ^=H@~ ^=~ ^>^^^ <_44Net income (less deficit) from other rental activity _5*-414 _5*-937 _5*522_5*3,616~ _5~ _6___ ;` a b c d de f g h yi j k dl d`< Net income `=*522~ `= `=*522`=*3,616~ `=~ `>``` a< Deficit a=*937 a=*937~ a=~ a=~ a=~ a>aaa b4Total net income [1]~ b5(A~ b5)#~ b5) A~ b5%Ab5*26,683b6*18,979bbb ;ccNcNcNcNcNcMccc rdj* Estimate should be used with caution because of the small number of sample returns on which it is based.ddddddddd e[1] Total net income is the sum of net income (less deficit) from trade or business, portfolio income (less deficit) distributed directly to partners (excluding net short-term capital eeeeeeeee fgain and net long-term capital gain), net income (less deficit) from rental real estate, and net income (less deficit) from other rental activity.fffffffff g[2] Less than $500.ggggggggg @h8NOTE: Detail may not add to totals because of rounding.hhhhhhhhh )^iVSOURCE: IRS, Statistics of Income Bulletin, Fall 2002, Publication 1136. (Rev. 12-02.)iiiiiiiii jjjjjjjjjj kkkkkkkkkk llllllllll = hL,> P"