\pJames N. Willis f~&=Sj&2  ~6Lc?z~1HN_`vYG+rAB  dMbP?_"*+%,$+C Q_.s?1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Helv1h Arial Narrowl Narrow000Ll 01hLF0\&?'?(?)?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:mmro@"............................................................................................................"%"#,##0" ";\-#,##0" ";"-- ";@" ".+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)!#,##0" ";\-#,##0" ";"-- ";@" ""*"\ ##,##0;"*"\-##,##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 &C &C C "C  (C  C "C  (C C "8C "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 8C  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 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  C & AsterickU} (k} k   ,l@ ,@ ,@ ,@  ,d@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,d@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@tlTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income,  JBRental 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~ 5V"~ 5PA~ 5@~ 5.@~ 5 :@~ 5f@~ 5ܜ@~ 6@ ( 4Number of partners~ 5Ҡd~ 5E/A~ 5A~ 5Xz A~ 5@~ 5В@~ 5@~ 6@ 74 Total assets50BeA~ 5ZN~ 5>D~ 5ߜ~ 5n~ 5R~ 5:A~ 6j 58-Income and deductions from trade or business:9999999: 4 Total income5`XA~ 5V<6~ 5Cf~ 5>~ 5n~ 5~ 5X~ 6:g  ; Business receipts<RA~ <4~ <m~ <)~ <jO~ <ǻ~ <U~ =n ;3 Ordinary income from other partnerships and <<<<<<<= ; fiduciaries~ </~ <i~ <;A~ < @<*22,963<*32,274<*6,628=*14,860 ; Farm net profit~ <*~ <`?GA~ <t=GA~ <ny}~ <(.A <*829~ <=*3,004 *;" Net gain, noncapital assets~ <&Ė~ <lH6A~ < A~ <A~ <[ A~ <@<*24,794~ ="@ ; Other income~ <nt ~ <~ <оA~ <A~ <@~ <@~ <a@~ =`@ 4 Total deductions5~A~ 5XC3~ 5r~ 5lOA~ 5:~ 5Y~ 5SS~ 6^{ +;# Cost of sales and operations<A~ <Ɖ#~ <N~ <V8W~ <JZ~ <zal~ <`%A~ =~  /;' Inventory, beginning of year~ <VI~ <R~ <A~ <p\@~ <4"~ <0@<*110,147~ =`TA ; Purchases<K4sA~ <ZK~ <.~ <*A~ <VZ~ <*A<*381,300~ =KA  ; Cost of labor~ <n ~ <ZԖ~ <#A~ <A~ <_A<*87,759<*76,316~ =pe A <;4 Additional inventory costs (section 263A)~ <~ <L'A~ <A@~ <i@<*72,291<*12,492~ <@=*4,562 ; Other costs~ <~E]~ <"A~ <z~ <@A~ </?~ <0~ < A~ =P&A 0;( Less: Inventory, end of year~ < !~ <~ <^Q~ <*A~ <$A~ <@<*94,406~ =A  ; Salaries and wages~ <np 7~ <R~ <Q~ <` A~ <8;A~ <A<*37,485~ ="A  ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@- ;% Guaranteed payments to partners~ <ta~ <~)~ <B"~ <ЎA~ <" A~ <@ <*7,518~ =@ !; Rent paid~ !<>_ ~ !<O~ !<X] A~ !<@~ !< @~ !<I@~ !<@~ !=p@! "; Interest paid~ "<f1~ "<,B~ "<n'~ "<@~ "<h7A~ "<wA~ "<y@~ "=@"  #; Taxes and licenses~ #<oA~ #<W@A~ #<-A~ #<@~ #<`@~ #<2@~ #<f@~ #=`@# $; Bad debts~ $<"/~ $<pyA~ $<i@~ $<@~ $<@$<*1,874$<*21,973~ $=@$ %%; Repairs and maintenance~ %<~ %<.L~ %<` A~ %<@~ %<[@~ %<Z@~ %<r@~ %=@% &; Depreciation~ &<6~ &<Z0~ &< %A~ &<PE@~ &< A~ &<@~ &<@~ &=A& '; Depletion~ '< A~ '<A'<*52,101~ '<~ '<'<*52,101~ '<~ '=' $(; Retirement plans, etc.~ (< \N~ (<J@~ (<@~ (<ι@~ (<f@(<*7,453~ (<~ (=F@( '); Employee benefit programs~ )<Fo~ )<0dA~ )< @~ )<7@~ )<@~ )<@)<*3,085~ )=@) @*;8 Net loss from other partnerships and fiduciaries ~ *<F[x~ *<j~ *<A~ *<@~ *<@~ *<xA*<*25,682 *=*134* +; Farm net loss ~ +<~ +<~ +<~ +<.^~ +<ζ`~ +<@~ +<+=*21,017+ ,,;$ Net loss, noncapital assets ~ ,<~ ,<T@~ ,< Y@,<*1,609~ ,<@,<*4,988 ,<*72,=*1,129, !-; Other deductions ~ -<Sc~ -<"~ -< ~ -<A~ -<)A~ -< (~ -<A~ -=%A- ;.43 Net income (less deficit) from trade or business~ .5:J;~ .5T~ .5>~ .5܂A~ .5v~ .5Dp~ .5H@~ .6ܴA. /; Net income~ /<nM?~ /<I~ /<= ~ /<~~ /<l?~ /<A~ /<Hr A~ /= A/ 0; Deficit~ 0<:I$~ 0<03lA~ 0<l.~ 0<%f~ 0<>~ 0<5~ 0<NA~ 0=`6A0 418,Portfolio income (less deficit) distributed 1>1>1>1>1>1>1>1?1 24 directly to partners~ 25fy$~ 25nNe~ 25 \1A~ 25PA~ 25A~ 25E A~ 25,@~ 26`@2 3; Interest income~ 3<27~ 3<4 ; Deficit~ ><~ ><k@~ ><e@><*26,711 ><*19~ ><o@~ ><>=*6,601> +?4#Total net income (less deficit) [1]~ ?5#A~ ?5N~ ?5$A~ ?5F~ ?5k~ ?5P~ ?5@~ ?6A? @ ,l@A ,@B ,@C ,@D ,@E ,@F ,@ G ,d@H ,@I ,z@J ,~@K ,@L ,@M ,q@N ,@O ,d@P ,@Q ,@R ,@S ,@T ,@U ,@V ,@W ,@X ,@Y ,@Z ,@[ ,@\ ,@] ,@^ ,@_ ,@@; Net income~ @<Yj~ @<}~ @<:B~ @<tsDA~ @<3A~ @<"~ @<6 A~ @={A@ A; Deficit~ A<.w(~ A</S~ A<2~ A<f7A~ A<y~ A<f,~ A<@~ A=8L AA "B@Footnotes at end of table.BABABABABABABABAB tClTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, CCCCCCCCC UDMRental Income, and Total Net Income for Selected Industrial Groups--ContinuedDDDDDDDDD _EW[All figures are estimates based on samples--money amounts are in thousands of dollars]EEEEEEEEE FFFFFFBFFFF GC6GD.Raw materials and energy production--continuedGEGEGEGFGDGoods productionGGGGG HH#MiningH$H$HHHIHIH# ConstructionH$H  I%ItemI'I'I(I,SupportI&I&I,I- Building,I J% J+TotalJ& Oil and gas J&OtherJ, activitiesJ& Utilities J&Total JJTotalJ) developing,J (K.K+K& extractionK& miningK, for miningKKK,KJK- and generalK (L(L&L&L&L&LKLKLKL- contractingL (M/ M0(9) M0(10) M0(11) M0(12) M0(13) M0(14) M0(15) M1(16)M (N8N2N2N2N2NNNNN (O4Number of partnerships~ O5@@~ O5@d@~ O5@~ O50@~ O5@~ O5A~ O5@~ O6?@O P4Number of partners~ P58ZA~ P5A~ P5@~ P5@~ P5P@~ P5c A~ P5<A~ P6\ AP Q4 Total assets~ Q5N~ Q5~w~ Q5~ Q5}|~ Q5~ Q5Rr~ Q5k!~ Q6zQ 5R8-Income and deductions from trade or business:R5R5R5R5R5R5R5R6R S4 Total income~ S5_~ S52 ~ S5:~ S5~ S5>s!S5LA~ S5p7&~ S6S  T; Business receipts~ T<¿l~ T< ~ T<~ T<ڔ~~ T<jj)!T<CrA~ T<l%~ T=T ;U3 Ordinary income from other partnerships and U<U<U<U<U<U<U<U=U V; fiduciaries~ V<-A~ V<X}'AV<*202,278~ V<~ V<A~ V<b|~ V<X~ V=VV W; Farm net profit W<*985 W<*904 W<*81~ W<~ W<W<*3,216~ W<~ W=W *X;" Net gain, noncapital assets~ X<A~ X<,HA~ X<@X<*3,619~ X<TA~ X<A~ X<@@~ X=@X Y; Other income~ Y<r~ Y<6q~ Y< A~ Y<0@~ Y<1A~ Y<6~ Y<ޚk~ Y=XY Z4 Total deductions~ Z5" ~ Z5 ~ Z5(:~ Z5}~ Z5= Z5}+A~ Z5v#~ Z6mZ +[;# Cost of sales and operations~ [<NX~ [<r~ [<i~ [<ڰG~ [<.~ [<s~ [<zU1~ [=m[ /\;' Inventory, beginning of year~ \<H~ \<4A~ \<i+~ \<@~ \<!A~ \<T~ \<ZE~ \=\ ]; Purchases~ ]<d5~ ]<~ ]<2~ ]<cA~ ]<~ ]<s?~ ]<A ~ ]=]  ^; Cost of labor~ ^<f;h~ ^<(A~ ^<.F~ ^<PIA~ ^<@~ ^<.a~ ^<fR~ ^=vC^ <_;4 Additional inventory costs (section 263A)~ _<Hz$A_<*359,613~ _<@A_<*4,886~ _<x@~ _<A&~ _<~ _=N_ ` ,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 ,@{ ,@| ,@} ,@~ ,@ ,@`; Other costs~ `<f~ `<f8~ `<:H~ `<ȠA~ `<&,~ `<P-~ `<)~ `=+ ` 0a;( Less: Inventory, end of year~ a<ZX~ a<.&~ a<tK(A~ a<@~ a<4&A~ a<r~ a<O~ a=:a  b; Salaries and wages~ b<@G~ b< ~ b<pVA~ b<=A~ b<D~ b<x~ b<'~ b=7b -c;% Guaranteed payments to partners~ c<pS@~ c< @c<*18,946c<*10,739~ c<@~ c<Rց~ c<N~ z<Hm"A~ z= j#Az 1{;) Other portfolio income (less deficit)~ {<@~ {<@~ {<~ {< {<*136~ {<@~ {<@{=*2,481{ 0|4(Rental real estate income (less deficit)~ |5z~ |5~ |5@~ |5 |5*722~ |5p@~ |5@~ |6@@| }; Net income~ }< G@~ }<@~ }<@~ }<}<*1,228~ }<(EA~ }<A~ }=A} ~; Deficit~ ~<@~ ~<@@~ ~<`@~ ~<~ ~<@~ ~< A~ ~<` A~ ~=A~ <44Net income (less deficit) from other rental activity~ 5@~ 5@~ 5a@5*1,0985*15,148~ 5 A~ 5"@~ 6i  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,d@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,d@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@; Net income~ <@~ <'@~ <a@<*1,098<*15,148~ <P A~ < @=*2,081 ; Deficit <*51 <*51~ <~ <~ <<*6,000<*5,626=*2,285 +4#Total net income (less deficit) [1]~ 5S~ 5"s~ 5"~ 5P@~ 5 ~ 5A~ 52~ 6t ; Net income~ <~ <~ <dk1A~ <SA~ <Dz~ <Zd ~ <f~ =ʃ ; Deficit~ <6~ <~ <@:A~ <A~ <Ӧ~ <"B~ <Nn~ = "@Footnotes at end of table.LLLLLLLL tlTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income,  UMRental 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] B C#DGoods production--continuedGGGGGGG #Construction--continued$$$$H# Manufacturing$  %Item"!$Special trade contractors$$$HIM % &Heavy&, Plumbing,&Painting&Masonry,&& -Food .& construction +Total, heating, and,and wall,drywall, &Other NTotal- manufacturing .&+,air conditioning&covering&insulation, and& contractorsN- K K & contractors& contractors&tile contractors &  & - O 0(17) 0(18) 0(19) 0(20) 0(21) 0(22) 0(23) 1(24) 822222223 4Number of partnerships~ 5@~ 5 a@~ 5Դ@~ 5@~ 5@~ 5@C@~ 5@@~ 6f@ 4Number of partners~ 5@~ 5`V@~ 5@~ 5 @~ 5@~ 5`@~ 58A~ 6@@ 4 Total assets~ 5"E1~ 5^~ 5z(o~ 5T@~ 5$A~ 5n=b~ 5Z$YP~ 6Z36 58-Income and deductions from trade or business:55555556 4 Total income~ 56]~ 5^~ 5 LA~ 5J-~ 5BCA~ 5ڏ0~ 5q~ 6!E   ; Business receipts~ <v~ < ~ <~ <*-~ <~ <jS"~ <*n~ =6Y#  ;3 Ordinary income from other partnerships and <<<<<<<= ; fiduciaries<*8,889<*20,302<*1,720~ <~ <<*18,582~ <=*18,623 ; Farm net profit~ <~ <~ <~ <~ <~ <<*3,216 =*20 *;" Net gain, noncapital assets~ <@@~ <c@ <*958 <*272 <*175~ <@~ <`A~ =@ ; Other income~ <p@~ <hA~ <@<*1,720~ <j@~ <A~ <m~ = A 4 Total deductions~ 5b~ 5nn~ 5v)~ 5%#A~ 5F׋~ 5Y~ 5z1}m~ 6  +;# Cost of sales and operations~ <@~ <~ <nՓ~ <\+A~ <c~ <bH~ <&VeV~ =h  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@/;' Inventory, beginning of year~ <HA~ <A~ <@ <*628<*60,607~ <'A~ <~ =\ ; Purchases~ <Vf~ <zV~ <4;~ <0@~ <"~ <&~ <*l5~ =  ; Cost of labor~ <l~ <*F~ <6$~ <`@~ <?!~ <?A~ <h~ =~ f <;4 Additional inventory costs (section 263A)<*322,667~ <oA<*21,102<*21,925~ <V@~ <H,A~ <N:A~ =A ; Other costs~ <~(~ <~ <2~ < A~ <A~ <*)~ <'~ =Fi 0;( Less: Inventory, end of year~ <@~ <'~ <@@ <*270<*61,472~ <pA A~ <z~ =HLA  ; Salaries and wages~ <L A~ <&Gr~ <eA<*28,062~ <h6A~ <zU~ <~ =QY -;% Guaranteed payments to partners~ <T@~ <#A~ <@@~ <`e@~ <"@~ < $A~ <'A~ =@ ; Rent paid~ <@~ <:A~ <@<*6,406~ <@ @~ <PA~ <~ =C A ; Interest paid~ <LA~ <h@ A~ <@~ <@~ <@~ <]A~ <PWA~ =`A  ; Taxes and licenses~ <@b@~ <$VA~ < @~ <@~ <@~ < A~ <~ =0 A ; Bad debts~ <@~ <@~ <@ <*349~ <Ģ@~ <M@~ < A~ =@ %; Repairs and maintenance~ <p=@~ <xA~ <@~ <$@~ <@~ <к@~ <q~ =pA ; Depreciation~ <PA~ <pA~ <J@~ <K@~ <@@~ <A~ <~ =A ; Depletion <*422 <*807~ <~ <~ < <*807~ <@@ =*3 $; Retirement plans, etc.~ <@@~ <@~ <@ <*76<*3,668~ < L@~ <6r:~ =@ '; Employee benefit programs~ <@~ <@~ <@ <*474~ <@~ <D@~ <v~ =@ A @;8 Net loss from other partnerships and fiduciaries <*8,558<*7,282~ <Ԡ@~ <~ <<*5,128~ <h'A~ =@ ; Farm net loss  <*170 <*67~ <~ <~ < <*67<*4,784~ =@ ,;$ Net loss, noncapital assets  <*142~ <T@ <*249~ <~ <~ <p@~ < A~ =$@ !; Other deductions ~ <*H~ <V~ <n:!~ <5@~ < A~ <~ <" ~ =\GA ;43 Net income (less deficit) from trade or business~ 5"~ 5:i~ 5@~ 50@~ 5 A~ 5*6M~ 5jM~ 60#A ; Net income~ <\1A~ <~ <0 A~ <p"@~ <aA~ < 7A~ <b~ =,2A ; Deficit~ <"~ <pA~ <)@ <*612~ <@~ <XA~ <b~ =(n A 48,Portfolio income (less deficit) distributed <<<<<<<= 4 directly to partners~ 5?@~ 5`@~ 52@ 5*174~ 5@@~ 5b@~ 5~ 6A ; Interest income~ <0@~ <@@~ <v@ <*156~ < @~ </@~ <*b~ =@ ; Dividend income~ <@~ <@ <*222 <*18 <*203~ <4@~ <4A~ =@ ; Royalty income~ <<*1,531~ <~ < <*20<*1,510~ <5=*1,168 3;+ Net short-term capital gain (less loss)<*-1,400 <*134~ <~ < <*-19 <*153~ <` ~ =0@ 2;* Net long-term capital gain (less loss)~ <:~ <@~ <~ < <*-945~ <@@~ <c)=*423,701 1;) Other portfolio income (less deficit)~ <@@ <*626~ <~ <~ < <*626~ <@ =*-28  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,d@ ,@ ,~@ ,@ ,@ ,@ ,@ ,@ ,d@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@04(Rental real estate income (less deficit) 5*288~ 5~ 54 5*-410 5*-486~ 5j~ 5`{@~ 6@ ; Net income~ <u@<*3,245~ <~ <~ <<*3,245~ <Pd@~ =@ ; Deficit <*62<*6,261~ <4@ <*410 <*486<*5,346~ <&@=*2,309 <44Net income (less deficit) from other rental activity5*5,5145*-2,989~ 55*-3,340~ 5 5*352~ 5H A~ 6@ ; Net income<*5,514 <*352~ <~ <~ < <*352~ < A~ =@ ; Deficit~ <<*3,340~ <<*3,340~ <~ < <*374~ = +4#Total net income (less deficit) [1]~ 5(~ 5 k~ 5@~ 5@~ 5 A~ 5ZhN~ 5zJ~ 6 %A ; Net income~ < J~ <~ <i A~ <@~ <sA~ <N`~ <s~ =J ; Deficit~ <>o!~ <,A~ <@<*3,953~ <Y@~ <A~ <~)~ =p: A "@Footnotes at end of table.AAAAAAAA tlTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income,  UMRental 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] B C#DGoods production--continuedGGGGGGG  #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) 22222223 4Number of partnerships~ 5؇@~ 5@x@~ 5@ 5*142~ 5@@~ 5o@~ 5"@~ 6x@ 4Number of partners~ 5@~ 5@~ 5J@ 5*608~ 5@~ 5@~ 5@~ 6@ 4 Total assets~ 5~! ~ 5ή~ 5|5*646,248~ 5v~ 5K~ 5~ 6 58-Income and deductions from trade or business:55555556 4 Total income~ 5w~ 5:~ 5Rx5*954,943~ 5޴~ 5fǠ~ 5 QA~ 6>)  ; Business receipts~ <H~ <NX9~ <.<*950,721~ <~ <2~ <B ~ =N( ;3 Ordinary income from other partnerships and <<<<<<<= ; fiduciaries~ < <*924<*117,789~ <<*4,555~ <<*3,266=*649,395 ; Farm net profit<*3,166~ <~ <~ < <*30~ <~ <~ = *;" Net gain, noncapital assets~ <@ <*719 <*790~ <~ <@~ <@<*5,728~ =0@  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@; Other income~ <v.~ <@@~ <d@<*4,223~ <D@~ <?A~ <`@~ = 4 Total deductions~ 5zt=~ 5>~ 5hNA5*961,071~ 5<~ 5&Ԟ~ 5}~ 6ݶ' +;# Cost of sales and operations~ <F"~ <~ <$FA<*848,598~ <rb~ <*JP~ <Z~ =^}:" /;' Inventory, beginning of year~ <H1A~ <%(A~ <%A<*68,242~ <.&~ <$A~ < A~ =n, ; Purchases~ <\A~ <ݪ~ <<*686,572~ <~ <vb~ <ޢg~ =x  ; Cost of labor~ <pi@~ <TT#A~ <A<*72,078~ <\l"A~ <("!A~ <A~ =A <;4 Additional inventory costs (section 263A)<*29,413<*3,534~ <}@<*12,680~ <@~ <[A~ <p@~ =܁A ; Other costs~ <%A~ <>:~ <A<*73,323~ <Dp/A~ <Fp~ <У!A~ =  0;( Less: Inventory, end of year~ <FO~ <)A~ <1<*64,296~ <n.~ <%A~ < A~ =JB  ; Salaries and wages~ <>I~ <xeA~ <lA<*23,508~ <QA~ <XA~ <!~ =s -;% Guaranteed payments to partners<*27,385<*22,127~ <T@<*1,593~ <@<*3,104~ <@=*7,007 ; Rent paid~ <`A~ <@@~ < @<*4,874~ <N@~ <@@~ <@~ =lH A ; Interest paid~ <W A~ <p@~ <@<*16,631~ <-@~ <x A~ <@~ =f1L  ; Taxes and licenses~ <^A~ <y@~ < @<*4,136~ <@~ <R@~ <@N@~ =.2 ; Bad debts~ <@~ <A@~ <@ <*814~ <@~ <@~ <@Y@~ =b@ %; Repairs and maintenance~ <z@~ <@~ <@<*1,164~ < g@~ <@@~ <w@~ =  ; Depreciation~ <A~ <=@~ <@<*3,647~ <A~ < A~ <L@~ =J ; Depletion~ <~ <~ <~ < <*79~ <~ <~ =W@ $; Retirement plans, etc.~ <*@~ <@~ <@<*1,553~ < @~ <@~ <@~ =:A '; Employee benefit programs~ <@~ <@~ <@<*3,627~ <@~ <9@~ <@~ = A @;8 Net loss from other partnerships and fiduciaries <*199,092<*2,057~ <@~ <~ < <*972<*1,280=*33,751 ; Farm net loss <*4,029~ <~ <~ <~ <~ <~ <~ = ,;$ Net loss, noncapital assets  <*73 <*596 <*355~ < <*555 <*937~ <(@=*28,828 !; Other deductions ~ <*~ <PwA~ <4 A<*50,925~ < A~ <<A~ <)A~ = ;43 Net income (less deficit) from trade or business~ 5 :~ 5@~ 5 j A5*-6,128~ 5u~ 54@~ 5(~ 62A ; Net income~ <jB~ <5@~ < A<*17,536~ <X A~ <A~ <@q A~ =JX7 ; Deficit~ <A~ <A~ <A<*23,664~ <OA~ <A~ <8A~ =L 48,Portfolio income (less deficit) distributed <<<<<<<= 4 directly to partners~ 5?@~ 5@~ 5@5*22,439~ 5@~ 5@@~ 5z@~ 6pA ; Interest income~ <@(@~ <d@~ <J@<*20,856~ <<@~ <@~ <1@~ =A ; Dividend income<*19,117~ <w@~ <@~ <<*1,331<*1,023<*19,280=*57,637 ; Royalty income~ <~ <q@<*7,092~ <~ <0v@~ <j@<*1,252~ =D@  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,@  ,@  ,@  ,@  ,@ ,@ ,@ ,@  ,d@ ,@ ,~@ ,v@ ,@ ,@ ,@ ,@ ,@ ,d@ ,@ ,@ ,@ ,@ ,@3;+ Net short-term capital gain (less loss)~ <~ <d~ <~ < <*-199 <*579<*3,565~ =? 2;* Net long-term capital gain (less loss) <*12<*29,850~ <=~ <~ <@ <*721~ <~ =s@ 1;) Other portfolio income (less deficit)~ <~ <~ <<*1,583~ <H@ <*-205~ <~ = 04(Rental real estate income (less deficit)5*42,966 5*334~ 5~ 5 5*453~ 5v@5*1,8706*-4,369 ; Net income<*43,076 <*334~ <~ < <*504~ <v@<*1,870=*2,636 ; Deficit <*110~ <~ <~ < <*51~ <~ <~ =]@ <44Net income (less deficit) from other rental activity~ 5A~ 5~ 5~ 55*2,108~ 5Ȁ@ 5*433~ 6G@ ; Net income~ <A~ <~ <~ <<*2,108~ <Ȁ@ <*433~ =G@ ; Deficit~ <~ <~ <~ <~ <~ <~ <~ = + 4#Total net income (less deficit) [1]~ 5nK~ 5 *~ 5p A 5*16,312~ 5~ 5t@~ 5~ 6&   ; Net income~ <ZJT~ <5@~ <A <*35,090~ < A~ <A~ <\(A~ =ROC   ; Deficit~ <A~ <P%A~ <`EA <*18,778~ <A~ <A~ <A~ =.SK  " @Footnotes at end of table. A A A A A A A A  t lTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income,           (UMRental 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] B C#DGoods production--continuedGGGGGGG  #Manufacturing--continued$$$$$$$  %ItemIM Electrical %&& Plastics and& Nonmetallic &Primary& Fabricated&&Computer- equipment, .&Chemical&rubber&mineral &metal &metal& Machinery&and electronic-appliance, and (.& manufacturing&products&product& manufacturing&product& manufacturing&product- component . & & manufacturing& manufacturing & & manufacturing&& manufacturing- manufacturing / 0(33) 0(34) 0(35) 0(36) P(37) P(38) P(39) Q(40) 2222RRRS 4Number of partnerships~ 5<@~ 5@~ 5h@~ 5@~ 5a@~ 5@~ 5X@~ 60@ 4Number of partners~ 5@~ 5@~ 5@~ 50@~ 5@~ 5y@~ 5U@~ 6^@ 4 Total assets~ 5f~ 5Ÿ~ 5z(C~ 5~ 5b~ 5R/~ 5~ 6, 58-Income and deductions from trade or business:55555556 4 Total income~ 5z~ 5~ 5O]~ 5~ 5v ~ 5~ 52"~ 6?  ; Business receipts~ <~~ <6~ <bU~ <o~ </~ <~ <u~ =ҙ%   ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@; 3 Ordinary income from other partnerships and  < < < < < < < =  !; fiduciaries~ !<>A!<*12,456!<*101,188!<*28,129!<*56,852~ !<t@~ !<px@!=*111,581! "; Farm net profit~ "<~ "<~ "<~ "<~ "<~ "<~ "<~ "=" *#;" Net gain, noncapital assets~ #<)@~ #<{@~ #<@~ #<@~ #<@~ #<@~ #<[@~ #=@# $; Other income~ $<*q~ $<A~ $<@~ $<[ A~ $<@~ $<)A~ $<z4~ $=<A$ %4 Total deductions~ %5~ %5~~ %52xF~ %5~ %5~ %5JE~ %5>z~ %6>% +&;# Cost of sales and operations~ &<qI ~ &<<~ &<~ &<N~ &<7~ &<&*~ &<lLuA~ &=#& /';' Inventory, beginning of year~ '<f~ '<hP-A~ '<XA~ '<BA~ '<jZO~ '<C~ '<>~ '=ZGR' (; Purchases~ (< 2~ (<c~ (<;A~ (<rK~ (<4~ (<S~ (<Ƙ~ (=v(  ); Cost of labor~ )<^V~ )<N~ )<"~ )<*Y~ )<^~ )< r~ )<ZZ~ )==&A) <*;4 Additional inventory costs (section 263A)~ *<A~ *<6@~ *<@~ *<A~ *<@~ *<@~ *<@~ *=@* +; Other costs~ +<~ +<Ї~ +<^g~ +<~ +<ږ~ +<c~ +<;~ +=|{+ 0,;( Less: Inventory, end of year~ ,<R~ ,<G>~ ,<A~ ,<f~ ,<%H~ ,<j<~ ,<Ȝ9A~ ,=ސK,  -; Salaries and wages~ -<:~ -<4 A~ -<&A~ -<A~ -<(A~ -<1A~ -<JA~ -=X'- -.;% Guaranteed payments to partners~ .<@~ .<@@.<*16,026.<*1,852~ .<A~ .< `@.<*15,940~ .=@. /; Rent paid~ /<9A~ /<@~ /<@@~ /</@~ /<@~ /<|@~ /< A~ /=@/ 0; Interest paid~ 0<3~ 0<:A~ 0<A~ 0<TPA~ 0<A~ 0<MA~ 0<A~ 0=XvA0  1; Taxes and licenses~ 1<&A~ 1<y@~ 1< @~ 1<s@~ 1<PXA~ 1<@A~ 1<A~ 1=P@1 2; Bad debts~ 2<`-@~ 2<@~ 2<M@~ 2<@@~ 2<@@~ 2< @~ 2<@k@~ 2=@2 %3; Repairs and maintenance~ 3<XA~ 3<@~ 3<@@~ 3<E@~ 3<`3@~ 3<@~ 3<@~ 3=5@3 4; Depreciation~ 4<~ 4<pA~ 4<@A~ 4< A~ 4<`A~ 4<85A~ 4<X A~ 4=QA4 5; Depletion5<*2,102~ 5<~ 5<@~ 5<~ 5<~ 5<~ 5<~ 5=5 $6; Retirement plans, etc.~ 6<EA~ 6<@~ 6<c@~ 6< @~ 6<@@~ 6<;@~ 6<`@~ 6=@@6 '7; Employee benefit programs~ 7<VA~ 7< A~ 7<8@~ 7<`R@~ 7<@x@~ 7<hA~ 7<|A~ 7=`r@7 @8;8 Net loss from other partnerships and fiduciaries ~ 8<`\ A~ 8<X@8<*3,0608<*50,564~ 8<@q@8<*8,5808<*212,7288=*4,0258 9; Farm net loss ~ 9<~ 9<~ 9<~ 9<~ 9<~ 9<~ 9<~ 9=9 ,:;$ Net loss, noncapital assets ~ :<@~ :<n@~ :<Ȁ@~ :<u@~ :<)@~ :<@:<*131,720:=*7,152: !;; Other deductions ~ ;<~ ;<v=~ ;<A~ ;<'~ ;<j@~ ;<~ ;<IA~ ;=#J; ;<43 Net income (less deficit) from trade or business~ <5np~ <5~ <5xA~ <5|*~ <5 A~ <5J~ <5v~ <6@< =; Net income~ =<h~ =<A~ =< A~ =<`A~ =<v3~ =<@KA~ =<4+A~ ==h$A= >; Deficit~ ><6z~ ><nA~ ><A~ ><^YO~ ><A~ ><\$A~ ><"~ >=<#A> 4?8,Portfolio income (less deficit) distributed ?<?<?<?<?<?<?<?=? @ ,l@A ,@B ,@C ,@D ,@E ,@F ,@G ,@H ,@I ,@J ,@K ,@L ,@M ,@N ,@O ,@P ,@Q ,@R ,@S ,@T ,@ U ,d@V ,@W ,@X ,@Y ,@Z ,@[ ,s@\ ,@] ,d@^ ,@_ ,@@4 directly to partners~ @5ʅ~ @5_@~ @5s@~ @5 @~ @5/@~ @5@~ @5A~ @6LA@ A; Interest income~ A<4dA~ A<@~ A<@~ A<,@~ A<@~ A<uA~ A<A~ A=l@A B; Dividend income~ B<Lk0A~ B<@ B<*276B<*35,713B<*1,119B<*3,506B<*9,820~ B=@B C; Royalty income~ C<(A~ C<l@ C<*33~ C<@~ C<[@~ C<@~ C<@~ C=Y@C 3D;+ Net short-term capital gain (less loss)~ D<@~ D<~ D<~ D<~ D<@~ D<D<*7,509D=*-12,269D 2E;* Net long-term capital gain (less loss)~ E<@~ E<@~ E<e@E<*-4,657~ E<@E< *-146,868E<*153,846E=*87,523E 1F;) Other portfolio income (less deficit)F<*6,770~ F<Y@~ F<5@~ F<~ F<~ F<>@~ F<~ F=F 0G4(Rental real estate income (less deficit)G5*-60,873~ G5M@ G5*109 G5*237G5*6,190G5*1,575G5*1,823G6*53,823G H; Net incomeH<*2,299~ H<M@ H<*182 H<*237H<*6,190H<*1,912H<*1,823H=*53,823H I; Deficit~ I<@~ I< I<*73~ I<~ I< I<*337~ I<~ I=I <J44Net income (less deficit) from other rental activity~ J5c@~ J5h@~ J5@ J5*834J5*2,237~ J5B@~ J5+@~ J6@l@J K; Net income~ K<c@~ K<h@~ K<@ K<*834K<*2,237~ K<B@~ K<+@~ K=@l@K L; Deficit~ L<~ L<~ L<~ L<~ L<~ L<~ L<~ L=L +M4#Total net income (less deficit) [1]~ M5>~ M5~ M58A~ M5~ M5A~ M5N~ M5JS~ M6AM N; Net income~ N< ~ N<A~ N<"~ N<fA~ N<N5~ N<z~ N<,A~ N=h.N O; Deficit~ O<GA~ O<pA~ O<A~ O<K~ O<A~ O<.&~ O<J2{~ O=%O "P@Footnotes at end of table.PTPTPTPTPTPTPTPT P - tQlTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, QQQQQQQQQ (URMRental Income, and Total Net Income for Selected Industrial Groups--ContinuedRRRRRRRRR _SW[All figures are estimates based on samples--money amounts are in thousands of dollars]SSSSSSSSS TTTTTTBTTTT UC#UDGoods production--continuedUGUU0UD(Distribution and transportation of goodsUGUGUGUGU V V#Manufacturing--continuedV$VHVV#Wholesale tradeV$VHVV Retail tradeV  W%ItemW&TransportationW& FurnitureW&W&W&W&W&W-W X%X& equipmentX& and relatedX& Miscellaneous X&Total X+TotalX&DurableX& Nondurable XWTotalX XY.Y& manufacturingY&productY& manufacturingY&Y+ Y&goods Y&goodsYWY Z.Z&Z& manufacturingZ&Z&Z&Z&Z&Z-Z [/ [P(41) [P(42) [P(43) [P(44) [P(45) [P(46) [P(47) [Q(48)[ \\K\K\K\K\K\K\K\\ ]4Number of partnerships~ ]5@~ ]5 @~ ]5n@~ ]5hA~ ]5@~ ]5@~ ]5,@~ ]6б@] ^4Number of partners~ ^5@~ ^5Ժ@~ ^5g@~ ^5V6~ ^5p@~ ^5I@~ ^5 @~ ^6BA^ _4 Total assets~ _5N!~ _5|*A~ _5~{~ _5=8~ _5]~ _5bǔ~ _56a ~ _6_ ` ,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 ,@{ ,@| ,@} ,@~ ,@ ,@5`8-Income and deductions from trade or business:`5`5`5`5`5`5`5`6` a4 Total income~ a5ZH~ a5.~ a5Za5о[A~ a5 5~ a5t~ a5'~ a6beAa  b; Business receipts~ b<^U ~ b<=~ b<=mAb<qA~ b<I4~ b< ~ b<Τ&~ b=#@b ;c3 Ordinary income from other partnerships and c<c<c<c<c<c<c<c=c d; fiduciariesd<*61,988d<*10,234d<*5,082~ d<W~ d<dA~ d<`@~ d<L!A~ d=w Ad e; Farm net profit~ e<~ e<~ e< e<*201~ e<~ e<~ e<~ e=e *f;" Net gain, noncapital assets~ f<@ f<*740~ f<@~ f<A~ f<@~ f<@~ f<@~ f=@f g; Other income~ g<z:~ g<@~ g<A~ g<F B~ g<~ g<(~ g<~ g=.g h4 Total deductions~ h5C~ h5N~ h5)h5F-A~ h5|4~ h5bz{ ~ h5^J'~ h6bAh +i;# Cost of sales and operations~ i<N~ i<5~ i<Z~ i<&jf~ i<.!.~ i< ~ i<?#~ i=ѹ3i /j;' Inventory, beginning of year~ j<t~ j< yA~ j< U~ j<= ~ j<$~ j<XA~ j<Z~ j=m6j k; Purchases~ k<~ k<T~ k<*N~ k<z"V~ k<S["~ k<- ~ k<h-~ k=n1k  l; Cost of labor~ l<\H?A~ l<A~ l<6j~ l<F1+~ l<|:A~ l<^8=~ l<f,~ l=&fl <m;4 Additional inventory costs (section 263A)~ m<@m<*6,451~ m<P"@~ m<d~ m<N ,~ m<A~ m<@A~ m=HAm n; Other costs~ n<*bA~ n<A~ n<t~ n<)~ n<j ~ n<:D~ n< ~ n=&Cn 0o;( Less: Inventory, end of year~ o<x~ o<ljA~ o<:f~ o<s ~ o< j~ o<#\A~ o< H~ o=oo  p; Salaries and wages~ p<-A~ p<DA~ p<7~ p<H&~ p<u~ p<~ p<2~ p=Ap -q;% Guaranteed payments to partners~ q<@~ q<3@~ q<@~ q<Oc~ q<~F&~ q<A~ q<,A~ q=/q r; Rent paid~ r<@~ r<i@~ r<@~ r<L[A~ r<YO~ r<!~ r<&A~ r= r s; Interest paid~ s< A~ s<@~ s<@ A~ s<MX~ s< =Q~ s<\A~ s<I2~ s=rs  t; Taxes and licenses~ t<0@~ t<@~ t<`b@~ t<f~ t<*A~ t<x%A~ t<A~ t=Ϝt u; Bad debts~ u<@~ u<@@~ u<@~ u<t.A~ u<dMA~ u<8aA~ u<9A~ u=h"Au %v; Repairs and maintenance~ v< N@~ v<޻@~ v<@@~ v<~~ v<LA~ v<x2A~ v<f A~ v=p.Av w; Depreciation~ w<A~ w<!@~ w<8 A~ w<K~ w<@~ w<LA~ w<3'~ w=w x; Depletion~ x<~ x<~ x< x<*563~ x<~ x<~ x< x=*563x $y; Retirement plans, etc.~ y<Ay<*4,343~ y<@~ y<*A~ y<A~ y<@~ y<@@~ y=8Ay 'z; Employee benefit programs~ z<@~ z<n@~ z<7@~ z<p~ z<A~ z< A~ z<DA~ z=^@z @{;8 Net loss from other partnerships and fiduciaries ~ {<c@ {<*10{<*4,045~ {<~ ]~ {<A~ {<@~ {<;A~ {=@{ |; Farm net loss ~ |<~ |<~ |<|<*5,536|<*2,434|<*2,434~ |<|=*3,102| ,};$ Net loss, noncapital assets ~ }<@}<*2,064 }<*861~ }<@ A~ }<%@~ }<B@~ }<*@~ }=@} !~; Other deductions ~ ~<;A~ ~<A~ ~<L~ ~<JN ~ ~<~ ~<z ~ ~<b~ ~=j~ ;43 Net income (less deficit) from trade or business~ 5)@~ 5p@~ 5x/A~ 5s~ 5FE~ 5~ 5:M~ 6#  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,d@ ,@ ,}@ ,n@ ,@ ,@ ,@ ,@; Net income~ <3~ <j A~ <>c~ <.~ <~ <^~ <j9 ~ =/o ; Deficit~ <G/~ <@~ <NT$~ <h~ <ާ~ <J~ <6d~ =a 48,Portfolio income (less deficit) distributed <<<<<<<= 4 directly to partners~ 5 A~ 5@~ 5@~ 5ڻd~ 5NW$~ 5hA~ 5A~ 62"A ; Interest income~ <P3A~ <F@~ <@~ <>;~ <A~ <A~ <8A~ =(oA ; Dividend income<*64,830 <*14<*7,778~ <HFA~ <@@~ <@~ <@~ =@ ; Royalty income<*12,269 <*296~ <@~ <@~ < @~ <G@<*11,242=*4,681 3;+ Net short-term capital gain (less loss)<*-21,355 <*-60~ <~ <b~ <T@<*19,613~ <~ =˽@ 2;* Net long-term capital gain (less loss)<*-27,819 <*541 <*-416~ <A~ <A~ <@~ <xfA~ =$A 1;) Other portfolio income (less deficit)~ <g@~ <~ <<*1,560 <*221 <*4 <*218 =*492 04(Rental real estate income (less deficit) 5*-617 5*-103 5*676~ 5@~ 5@~ 5Z@~ 5@~ 6k@ ; Net income~ <@~ < <*679~ <TA~ <@~ <@~ <T@~ =^@ ; Deficit<*1,183 <*103~ <@~ <M@~ <1@<*1,729~ <@~ =H@ <44Net income (less deficit) from other rental activity~ 5@~ 5~ 5Q~ 5@~ 5x~ 5~ 5֪@~ 6Z@ ; Net income~ <@~ <~ <~ <A~ <@~ <@~ <(@~ =`@ ; Deficit <*304~ <~ <Q@~ <hA<*21,773<*20,815~ <@=*1,108 +4#Total net income (less deficit) [1]~ 5A~ 505@~ 5xA~ 5J;~ 5^~ 5N~ 5˳~ 6@v ; Net income~ <|=~ <x A~ <`U9A~ <f~ < ~ <6{~ <c~ =^-} ; Deficit~ <1$A~ <@~ <#~ <"~ <Fū~ <.-I~ <b~ =~ "@Footnotes at end of table.TTTTTTTT tlTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income,  UMRental 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] B C;D3Distribution and transportation of goods--continuedGGGGGGG #Retail trade--continued$$$$$$$ &&&&Building&&&-  %Item &Motor& Furniture& Electronics& material and &Food&Health&- Clothing  (%& vehicle and&and home &and&garden &and &and&Gasoline- and clothing -& parts dealers& furnishings& appliance& equipment and&beverage&personal&stations- accessories -Y&&stores&stores& supplies &stores& care stores&-stores -Y&&K&dealers&&&-  ,l@ ,@ ,d@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@O 0(49) 0(50) 0(51) 0(52) 0(53) 0(54) 0(55) 1(56) 822222223 4Number of partnerships~ 5;@~ 5@~ 5@~ 5IJ@~ 5@~ 5@~ 5^@~ 6@ 4Number of partners~ 5@@~ 5}@~ 5Ƿ@~ 5 @~ 5N@~ 5@~ 5@~ 6+@ 4 Total assets~ 5ƌ~ 5ɥ~ 5\~ 5!~ 5~ 5%~ 5V~ 6zS 58-Income and deductions from trade or business:55555556 4 Total income~ 5~ 5.Ty~ 5b ~ 5CZA~ 5by>~ 5z~ 56~ 6  ; Business receipts~ <~ <!u~ <n ~ <=~ <Z~ <^~ <†m~ =' ;3 Ordinary income from other partnerships and <<<<<<<= ; fiduciaries~ <@~ <N@~ <<*10,764<*7,625<*6,371<*2,473~ = ; Farm net profit~ <~ <~ <~ <~ <~ <~ <~ = *;" Net gain, noncapital assets~ <@~ <0s@<*1,306~ <@~ <@ <*537~ <@r@~ = ; Other income~ < 3A~ <`@~ <<$A~ < @~ <R~ <@~ <<A~ =A 4 Total deductions~ 5s~ 5npt~ 5oe ~ 5f~ 5F~ 5b~ 5~~ 6J +;# Cost of sales and operations~ <f^?~ <f|~ <ӻ~ <3~ <܋~ <va~ <J!~ =2F /;' Inventory, beginning of year~ <v]~ <'~ <>b~ <C~ <dU~ <.-~ < ~ =4A ; Purchases~ <J+~ <&8~ <:x~ <3)~ <Nv~ <F~ <b!U~ =ο7  ; Cost of labor~ <"A~ <A<*139,558~ <@@~ <(V A<*88,521~ <A=*16,565 <;4 Additional inventory costs (section 263A)~ <@~ <@@<*1,566<*21,688~ <E@<*1,480~ <@~ =@ ; Other costs~ <#~ <4A~ <S3A~ <@~ <YA~ <țA~ <K~ =,A 0;( Less: Inventory, end of year~ <w~ <G4~ <NF~ <uB~ <.7A~ <`5(A~ <A~ =ֽX  ; Salaries and wages~ <~ <To$A~ <CA~ <n%A~ <V~ <L'A~ <^G<~ =.o! -;% Guaranteed payments to partners~ <@A~ <@~ <(@~ <w@~ <0<@~ <W@~ <@~ =`>@ ; Rent paid~ <&A~ <PA~ < A~ <b@~ < A~ <pO@~ <A~ =$A ; Interest paid~ <@#A~ <@~ <PA~ <@~ <T?A~ <j@~ <A~ =P@  ; Taxes and licenses~ <} ~ <@~ <HA~ <@~ <\A~ <"@~ <u A~ =@ ; Bad debts~ <f@~ <@~ <*@~ <@~ <@~ <|@~ <I@~ =@.@ %; Repairs and maintenance~ <A~ <@@~ <p6@~ <@@~ <(A~ <@~ <@~ =@ ; Depreciation~ <A~ <<@~ <wA~ <@~ <$A~ <@~ < A~ =@ ; Depletion~ <~ <~ < <*229~ <~ <~ <~ = $; Retirement plans, etc.~ <9@~ <T@<*1,474~ < @~ <@@~ <@~ <@~ =K@ '; Employee benefit programs~ <ph A~ <@~ <;A~ < @~ <* A~ <@~ <@ @~ =D@  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,d@ ,@ ,@@;8 Net loss from other partnerships and fiduciaries ~ <x@~ <~ <@<*2,394~ <.@~ < <*191~ = ; Farm net loss ~ <~ <~ <~ <<*2,405~ <~ <~ = ,;$ Net loss, noncapital assets ~ <^@ <*850~ <b@ <*1~ <@<*3,990<*3,743 =*521 !; Other deductions ~ <*y~ <|0A~ <~ <A~ <8>A~ <^)~ <<~ =^&| ;43 Net income (less deficit) from trade or business~ 5"A~ 5@~ 5HA~ 58A~ 5v~ 50FA~ 5K@~ 60Q ; Net income~ <2A~ <A~ <%~ < A~ <A~ < A~ <A~ =A ; Deficit~ <4#A~ <A~ <x A~ <P@~ <|m"A~ <o@~ <TA~ =(A 48,Portfolio income (less deficit) distributed <<<<<<<= 4 directly to partners~ 5\A~ 5Ȭ@~ 5@~ 5@~ 5E@~ 5@~ 5@~ 6 j@ ; Interest income~ <r@~ <@~ <@~ <*@~ <@~ <@~ <@~ = @ ; Dividend income~ <@ <*393 <*146<*1,391~ <@ <*148~ <@ =*24 ; Royalty income <*6~ <~ <~ <~ <c@~ <~ <=*2,320 3;+ Net short-term capital gain (less loss)~ <`e <*-173~ <E <*1 <*-312~ < <*-86 =*-15 2;* Net long-term capital gain (less loss)~ < Q@ <*-813~ <<*3,988<*87,235<*1,606~ <@ =*-602 1;) Other portfolio income (less deficit)~ <~ <~ <~ < <*476~ < <*13~ = 04(Rental real estate income (less deficit)~ 5@5*1,200 5*-3255*3,166~ 5Q@~ 5~ 5@6*1,358 ; Net income~ <,@<*1,588~ <<*3,166~ <+@~ <~ <@=*1,358 ; Deficit<*2,545 <*387 <*325~ <<*1,754~ <<*3,471~ = <44Net income (less deficit) from other rental activity 5*198 5*99 5*-1575*7,365~ 5@ 5*393~ 5@6*1,856 ; Net income~ <v@ <*99 <*681<*7,365~ <@ <*393~ <@=*1,856 ; Deficit <*155~ <~ <0@~ <~ <~ < <*49~ = +4#Total net income (less deficit) [1]~ 5>(~ 5 @~ 5$NA~ 5xNA~ 5O~ 50A~ 5@~ 6 ; Net income~ <NN~ <A~ <%~ <8A~ <A~ <[A~ <d|A~ =tA ; Deficit~ <"A~ <A~ <#A~ <@~ <!A~ < @~ <A~ =A "@Footnotes at end of table.TTTTTTTT tlTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income,  UMRental 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] B C;D3Distribution and transportation of goods--continuedGGGGGGG #Retail trade--continued$$H&#Transportation and warehousing$$$  %Item&Sporting&General, Miscellaneous&& &Air&-  ,l@ ,@ ,@ ,@ ,@ ,d@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@%& 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) 2222222 4Number of partnerships~ 5@~ 50@~ 5@~ 5@~ 5@~ 5@~ 5@@~ 6@ 4Number of partners~ 5 @~ 57@~ 5 N@~ 5`@~ 5lA~ 58@~ 5@~ 6@@ 4 Total assets~ 5~ 5*~ 5~ 5~ 5{b~ 5^/~ 5V~ 6e 58-Income and deductions from trade or business:55555556 4 Total income~ 5z~ 5ʷ{~ 5^/w~ 5 ~ 5z ~ 5BA~ 5̟~ 69  ; Business receipts~ <~ <s~ <Oi~ < ~ <" ~ <*Ӌ~ <ӛ~ =6  ;3 Ordinary income from other partnerships and <<<<<<<= ; fiduciaries~ <~ < <*256<*173,744~ <&+<*1,053<*1,117 =*523 ; Farm net profit~ <~ <~ <~ < <*201~ <~ <~ = *;" Net gain, noncapital assets <*596~ <R@~ <@~ <@7@~ <A<*107,089<*46,055~ =@ ; Other income~ <<A~ <P@~ <l A~ <g(~ <z ]~ <_@~ <|@~ =2 4 Total deductions~ 5f%~ 5~ 5Nr~ 5n? ~ 5zR` ~ 5~ 5Q~ 6?4 +;# Cost of sales and operations~ <y~ <.~ <֐~ <k ~ <j~ <.3~ <W6~ ={ /;' Inventory, beginning of year~ <:(A~ <BA~ <~ <zy~ <~#A<*87,484<*1,814~ =@ ; Purchases~ <@BA~ <q~ <|~ <b ~ <:w<*195,268~ <~ =A  ; Cost of labor<*39,871<*17,388~ <A~ <@~ <6A<*79,156<*67,225~ =A <;4 Additional inventory costs (section 263A)<*9,758<*25,700~ <`U@~ <P @~ < A~ <<*449,743=*33,698 ; Other costs~ <@~ <&@~ <A~ <k~ < u~ <B#~ <A~ =y 0;( Less: Inventory, end of year~ <fj:~ <l;A~ <~ <}~ <&<*90,538<*1,568~ =`@  ; Salaries and wages~ <A~ <]P~ < <~ <FL|~ <PA~ <0A~ <A~ =6A -;% Guaranteed payments to partners~ <@<*22,728~ <3@~ <` @~ <Ј A~ <n@<*19,414~ =Q@ ; Rent paid~ <({ A~ <eA~ <;$~ <A~ <F~ <`@~ <0@~ =eA ; Interest paid~ < ]@~ <:@~ <A~ <OA~ <o~ < A~ <@~ =A  ; Taxes and licenses~ <@~ <` A~ <A~ <0V A~ <v74~ </@~ <@w@~ =x: A ; Bad debts~ <@~ <@~ <|@~ < A~ <@~ <T@ <*932~ =@ %; Repairs and maintenance~ <@@~ <f@~ <`@~ <`$A~ <\%A~ <A~ <@Q@~ =xA ; Depreciation~ <@~ <G A~ <@~ <dA~ <n~ <7~ <X2 A~ =A  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,@  ,@  ,@  ,@  ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ; Depletion~ <~ < <*310 <*24~ <~ <~ <~ = $; Retirement plans, etc.<*4,438<*13,511~ <3@~ <@~ <`@<*2,710<*16,244~ =@ '; Employee benefit programs~ <Y@~ <(@~ <@~ <A~ <SA~ <@W@~ <C@~ =@ @;8 Net loss from other partnerships and fiduciaries ~ <~ <~ <~ < @~ <OM<*84,445<*72,759=*31,759 ; Farm net loss ~ <~ < <*698~ <~ <~ <~ <~ = ,;$ Net loss, noncapital assets <*2,230~ <@ <*757~ <M@~ <`@ <*120 <*232 =*917 !; Other deductions ~ <K~ <g~ <U~ <@~ < U~ < }A~ <!~ =ݕ ;43 Net income (less deficit) from trade or business~ 5m~ 5ȸ~ 50 @~ 5$~ 5@l5A~ 5^~ 58A~ 6@ ; Net income~ <A~ <hA~ <A~ <R~ <*/~ <xA~ <A~ =uA  ; Deficit~ <HA~ <V4S~ <A~ <{~ <*_~ <,S~ <TA~ =A  4 8,Portfolio income (less deficit) distributed  < < < < < < < =   4 directly to partners~ 5J@~ 5@~ 5@~ 50z@~ 5(A~ 5@~ 5@T@~ 6/@   ; Interest income~ <߲@~ <͸@~ <@~ <@~ <$A~ < @~ <0@~ =@   ; Dividend income <*102 <*531 <*783~ <@~ <@ <*584 <*887~ =@  ; Royalty income~ <~ <~ <@<*1,304 <*909~ <~ < =[2] 3;+ Net short-term capital gain (less loss) <*745~ <<*3,614<*4,066~ <<*-6,371~ < f@ =*215 2;* Net long-term capital gain (less loss) <*540<*49,616<*1,662<*73,689~ <|<*-3,057~ <Y@ =*274 1;) Other portfolio income (less deficit)~ <~ <~ <@~ < <*846~ <~ <~ = 04(Rental real estate income (less deficit) 5*-779~ 5@~ 5u@5*1,330~ 5X@5*1,635 5*445~ 6z@ ; Net income <*791~ <@~ <@<*1,384~ <@<*3,336 <*445=*10,521 ; Deficit<*1,570~ <<*4,888 <*53<*12,971<*1,701~ < =*549 <44Net income (less deficit) from other rental activity~ 5~ 5t@ 5*1985*27,523~ 5l5 *-104,7295*31,9966*1,253 ; Net income~ <~ <t@ <*263<*27,523~ <_@~ <<*31,996=*2,252 ; Deficit~ <~ < <*66~ <~ <xA<*104,729~ < =*999 +4#Total net income (less deficit) [1]~ 5~ 5~ 5@~ 5~ 5t~ 50X3~ 5ȍA~ 6&@ ; Net income~ <UA~ <A~ < A~ <05A~ <"N~ <0A~ <^A~ =8A ; Deficit~ <A~ <R~ <A~ <6"z~ <^~ <xV~ < 0A~ =|A "@Footnotes at end of table.TTTTTTTT tlTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income,  UMRental 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] B   ,l@! ,@" ,@# ,@$ ,@% ,@& ,}@' ,@( ,d@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@ C; D3Distribution and transportation of goods--continued G G G G U D Information G  !1!#)Transportation and warehousing--continued!$!$!$!$!H!"!Z!  "%Item"&Transit"&"& Scenic and"&Support"&Couriers"& Warehousing"&"-" #%#& and ground#&Pipeline#& sightseeing#&activities for #&and #&and #NTotal#- Publishing# *$.$& passenger$&transportation$&transportation$&transportation$& messengers$&storage$N$- industries$ *%%&transportation%K %& %K%K %& %& %- % *&/ &0(65) &0(66) &0(67) &0(68) &0(69) &0(70) &0(71) &1(72)& ''''''''''''''''(' (4Number of partnerships~ (5@~ (5m@ (5*497~ (5֦@~ (5h@~ (5\@~ (5z@~ (6@( )4Number of partners~ )5@~ )5A )5*895~ )5@,@~ )5@~ )5@~ )5 A~ )6@@) *4 Total assets~ *5DA~ *5"*5*542,226~ *5Q*5*105,658~ *5#;~ *5P^~ *6Bb* 5+8-Income and deductions from trade or business:+5+5+5+5+5+5+5+6+ ,4 Total income~ ,5E~ ,5,5*175,060~ ,5H~ ,5'A~ ,5"~ ,5'~ ,6,  -; Business receipts~ -<ZD~ -<-<*173,885~ -<Dr~ -<'A~ -<:~ -<%~ -=z- ;.3 Ordinary income from other partnerships and .<.<.<.<.<.<.<.=. /; fiduciaries~ /<pv@~ /<0$#A~ /<~ /<ʴ@ /<*37/<*82,519~ /<C/=*162,580/ 0; Farm net profit~ 0<~ 0<~ 0<~ 0< 0<*201~ 0<~ 0<~ 0=0 *1;" Net gain, noncapital assets1<*3,386~ 1<0S@1<*1,1751<*22,316 1<*10~ 1<&@~ 1<f0~ 1=@1 2; Other income2<*18,928~ 2<4 A~ 2<~ 2<SA2<*1,471~ 2<@~ 2<~ 2=A2 34 Total deductions~ 35V H~ 35935*173,415~ 35&ф~ 35T-(A~ 35~ 35b*~ 36zX3 +4;# Cost of sales and operations~ 4<TA~ 4<!4<*69,377~ 4<v4<*393,261~ 4<4ZBA~ 4<V[k ~ 4=84 /5;' Inventory, beginning of year~ 5<5<*120,0905<*4,480~ 5<A5<*1,424~ 5<`@~ 5<~ 5=A5 6; Purchases6<*44,953~ 6<MA6<*12,779~ 6<0A6<*99,246~ 6<r~ 6<~ 6=^-D6  7; Cost of labor7<*104,552~ 7<7<*12,918~ 7<!A7<*57,399~ 7<A~ 7<6>~ 7=,A7 <8;4 Additional inventory costs (section 263A)8<*53,094~ 8<~ 8<~ 8<@~ 8< 8<*417~ 8<AA~ 8= @8 9; Other costs9<*144,663~ 9<19<*44,192~ 9<ع7A9<*235,841~ 9<A~ 9<y~ 9=.>9 0:;( Less: Inventory, end of year~ :<Ԡ@:<*53,968:<*4,993~ :<\A :<*649~ :<@~ :<~ :={A:  ;; Salaries and wages~ ;< nA~ ;<SA;<*18,997~ ;<(?1A;<*115,652~ ;<M%~ ;<^~ ;=V4; -<;% Guaranteed payments to partners<<*20,764 <<*678~ <<~ <<@<<*1,205<<*5,901~ <<~#$~ <=A< =; Rent paid~ =<@~ =<@@=<*6,513~ =<P1A=<*17,271~ =<EA~ =<z~ == A= >; Interest paid~ ><@~ ><a/A><*6,866~ ><A><*4,417~ ><@~ ><\~ >=A>  ?; Taxes and licenses~ ?<@~ ?<A?<*2,520~ ?<l@~ ?<@~ ?< @~ ?<~ ?=A? @ ,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 ,@[ ,@\ ,@] ,@^ ,@_ ,@@; Bad debts@<*2,493@<*1,911 @<*1~ @<y@@<*3,119~ @<ܫ@~ @<v0~ @= A@ %A; Repairs and maintenance~ A<@~ A<З@A<*2,816~ A<1@A<*2,506~ A<@~ A<-2A~ A=u@A B; Depreciation~ B<`@~ B<ƑoB<*8,937~ B<PAB<*11,148~ B<A~ B<V~ B=\AB C; Depletion~ C<~ C<~ C<~ C<~ C<~ C<~ C<~ C=C $D; Retirement plans, etc.D<*2,220D<*4,450 D<*447~ D<q@ D<*925~ D<@~ D<Vc"~ D=G@D 'E; Employee benefit programs~ E<@~ E<@@ E<*313~ E< @E<*5,112~ E<@~ E<2L~ E=AE @F;8 Net loss from other partnerships and fiduciaries ~ F<F< *5,263,232~ F<~ F<~ F<F<*8,778~ F<7~ F=@F G; Farm net loss ~ G<~ G<~ G<~ G<~ G<~ G<~ G<~ G=G ,H;$ Net loss, noncapital assets  H<*64~ H<01@~ H<H<*15,565~ H<H<*5,873~ H<c-A~ H=6@H !I; Other deductions ~ I<A~ I<&]I<*56,628~ I<L}1A~ I< A~ I<*~ I<~ I=ZKI ;J43 Net income (less deficit) from trade or business~ J5~ J5zJ5*1,645~ J5 @~ J5Y~ J5З A~ J5>~ J6GJ K; Net income~ K<@~ K<K<*8,549~ K<AK<*19,746~ K<!A~ K<N~ K=6DK L; Deficit~ L<`&@~ L<FL<*6,904~ L<OAL<*30,164~ L<hA~ L<^~ L=dFL 4M8,Portfolio income (less deficit) distributed M<M<M<M<M<M<M<M=M N4 directly to partners~ N5@~ N51A N5*288~ N5s@ N5*148~ N5@@~ N5~ N6XAN O; Interest income~ O<`@~ O<K A O<*179~ O<@ O<*136~ O<e@~ O<z p~ O=@@O P; Dividend income~ P<0@~ P<`@ P<*109P<*44,602~ P<P<*1,775~ P<nA~ P= @P Q; Royalty income~ Q<~ Q<~ Q<~ Q<`@~ Q<~ Q<~ Q<([1A~ Q=ѻ@Q 3R;+ Net short-term capital gain (less loss)~ R<A@ R=[2]~ R<R<*-6,074~ R< R<*-307~ R<~ R=@m@R 2S;* Net long-term capital gain (less loss)S<*1,475S<*-37,537~ S<S<*11,608 S<*12S<*-1,022~ S<~ S= \AS 1T;) Other portfolio income (less deficit)~ T<~ T<~ T< T<*846~ T<~ T<~ T<q@~ T=T 0U4(Rental real estate income (less deficit)~ U5U@ U5*269 U5*39U5*3,508~ U5U5*27,763~ U5@~ U6 @U V; Net income~ V<U@ V<*269 V<*39V<*3,508~ V<V<*38,484~ V<@ V=*699V W; Deficit~ W<~ W<~ W<~ W<~ W<W<*10,721~ W<N@~ W= i@W <X44Net income (less deficit) from other rental activity~ X5X5*66,361X5*-30,383X5*1,237~ X5X5*2,087~ X5 ~ X6@X Y; Net income~ Y<Y<*66,361~ Y<Y<*1,237~ Y<Y<*2,087~ Y<@~ Y=@Y Z; Deficit~ Z<~ Z<Z<*30,383~ Z<~ Z<~ Z<Z<*305,334~ Z=Z +[4#Total net income (less deficit) [1]~ [5~ [5}[5*-28,412~ [5A~ [5~ [5hA~ [5Jc~ [66K[ \; Net income~ \<,@~ \< KA\<*6,204~ \<!A\<*19,812~ \<HA~ \<b~ \=ʍ\ ]; Deficit~ ]<p @~ ]<C]<*34,616~ ]<3A]<*30,094~ ]<3A~ ]<`~ ]=D] "^@Footnotes at end of table.^T^T^T^T^T^T^T^T^ t_lTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, _________ ` ,l@a ,@b ,@ c ,d@d ,@e ,{@f ,@g ,@h ,@i ,@j ,}@k ,@l ,d@m ,@n ,@o ,@p ,@q ,@r ,@s ,@t ,@u ,@v ,@w ,@x ,@y ,@z ,@{ ,@| ,@} ,@~ ,@ ,@U`MRental Income, and Total Net Income for Selected Industrial Groups--Continued````````` _aW[All figures are estimates based on samples--money amounts are in thousands of dollars]aaaaaaaaa bbbbbbBbbbb cCcDInformation--continuedcGcU?cD7Finance, insurance, real estate, and rental and leasingcGcGcGcGc dddddd#Finance and insuranced$d$d$d ee&Motione&e& Informatione&e&e&e&e- Activitiese  f%Itemf, picturef& Broadcastingf& services and f+Totalf&f& Depositoryf& Nondepositoryf- related to f (g%g& and soundg& and telecom- g&datag+ g&Totalg&creditg&creditg-creditg -h.h& recordingh& municationsh& processingh&h&h&intermediationh&intermediationh-intermediationh i.i& industriesi&i&servicesi&i& i& i&i-i j/ j0(73) j0(74) j0(75) j0(76) j0(77) j0(78) j0(79) j1(80)j kk2k2k2k2k2k2k2k3k l4Number of partnerships~ l5ܻ@~ l5@~ l5@~ l[jI~ l[A~ l5g@~ l5S@~ l6P@l m4Number of partners~ m5@@~ m5HA~ m5@~ m[*cH~ m[*~ m5@~ m5@@~ m6@m n4 Total assets~ n5*~ n5fG~ n5n[An[A~ n5b~ n5֍ ~ n6n 5o8-Income and deductions from trade or business:o5o5o5o[o[o5o5o6o p4 Total income~ p5*Ŕ~ p5#~ p5r~ p[FmR~ p[b>~ p5I~ p5V~ p6>p  q; Business receipts~ q<zF~ q<JM~ q<<~ q\49~ q\f(~ q<&u@~ q<@]A~ q=nq ;r3 Ordinary income from other partnerships and r<r<r<r\r\r<r<r=r s; fiduciaries~ s<x A~ s<2+s<*55,331~ s\f~ s\p~ s<@~ s<H[ As=*45,761s t; Farm net profit~ t<~ t<~ t<~ t\@t\*11,941~ t<~ t<~ t=t *u;" Net gain, noncapital assetsu<*110,919~ u<$A~ u<Ҿ@~ u\|?A~ u\@-!A u<*1~ u<@@~ u=:@u v; Other income~ v<l -A~ v<g~ x<Jj~ x<#A~ x\:;~ x\Nؓx<*21,385~ x<^]x=*240,885x /y;' Inventory, beginning of year~ y< C~ y<nYy<*9,797~ y\Rm~ y\CA~ y<@y<*137,517~ y=Pu@y z; Purchases~ z<N}G~ z<{~ z<k@~ z\ 3~ z\~ z<`y@z<*793,990z=*13,406z  {; Cost of labor~ {< A~ {<A{<*111,427~ {\q.~ {\@U@~ {<~ {<~ {={ <|;4 Additional inventory costs (section 263A)|<*3,238~ |<0@~ |<~ |\F~ |\V6~ |<~ |<|=*5,411| }; Other costs~ }<r}~ }<U~ }<TA~ }\~ }\:}<*17,322~ }<f=(}=*222,503} 0~;( Less: Inventory, end of year~ ~<~ ~<b~<*16,161~ ~\^, ~ ~\~ ~<ި@~<*61,061 ~=*775~  ; Salaries and wages~ <|~ <~ <>bk~ \:~ \n3<*300,369~ <6W~ =RA  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@-;% Guaranteed payments to partners~ <@~ <eA~ <9 A~ \:~ \<*9,770~ <xVA=*19,693 ; Rent paid~ <0A~ <a~ <T3A~ \F~ \z<*30,615~ <x A~ =h@ ; Interest paid~ <+A~ <V ~ <>@~ \ ~ \ ~ <حA~ <EA~ =pJ@  ; Taxes and licenses~ <~ A~ <l~ <gA~ \~ \Md~ <6@~ <@~ =:@ ; Bad debts~ < A~ <~ <@~ \FA~ \<*23,662~ <J1=*61,886 %; Repairs and maintenance~ <|@~ <7~ <@t@~ \a0A~ \@eA<*2,386~ <@~ =@ ; Depreciation~ <;~ <-~ <Z!A~ \D~ \XP(~ <~ \3-~ \<*17,340~ <*A=*165,270 "@Footnotes at end of table.TTTTTTTT tlTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income,  UMRental 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] B CJDBFinance, insurance, real estate, and rental and leasing--continuedGGGGGGG (# Finance and insurance--continued$H*#"Real estate and rental and leasing$$$$ ]"^# Real estate$$$  %Item_ Securities, & Insurance& Funds, trusts&&&& Lessors of- Lessors of %_commodity contracts, &carriers& and other&&& Lessors of&nonresidential -mini- ._ and other  &and& financial &Total +Total& residential& buildings- warehouses _financial investments &related&vehicles&+& buildings&(except- and self- Y _and & activities &  & K& and dwellings& miniware-- storage units Y`related activities&&&KK&houses)- O 0(81) 0(82) 0(83) 0(84) 0(85) 0(86) 0(87) 1(88) a22222223 4Number of partnerships~ 5j A~ 5@~ 5@@~ 5,A~ 5+A~ 5A~ 5#A~ 6%@ 4Number of partners~ 5~ 5@~ 57A~ 5XA~ 5 8WA~ 5Z~ 54=<*7,613~ <A~ <SA~ <Nu8~ <$A~ <8A~ =a@ ; Farm net profit<*11,724~ < <*218<*11,405<*11,405~ < <*832~ = *;" Net gain, noncapital assets~ <A <*191<*227,082~ <X6A~ <_'A~ < A~ < A =*331 ; Other income~ <~ <@ A~ <&h~ <~ <~ <V,~ <A=*6,945 4 Total deductions~ 5 i2~ 5~ 5JI~ 5F~ 5>~ 5HX~ 5r]~ 6\nA +;# Cost of sales and operations~ <]~ <֡i~ <_~ <bL~ <*~ <2P~ <x>A =*991 /;' Inventory, beginning of year~ <2ʒ~ <@<*12,665~ <r~ < ~ <-A~ <LA =*205  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@; Purchases~ <h<*110,902< *1,228,186~ <s~ </~ <&A~ <9=*20,987  ; Cost of labor~ < @<*34,729<*13,640~ <v\'~ <EA<*44,272<*9,886~ = <;4 Additional inventory costs (section 263A)<*34,640<*860,770~ <~ <4A~ <S<*160,630<*181,399~ = ; Other costs~ <ޱ~ <%A~ <A~ <ބ~ <j~ <h2A~ <,~ = 0;( Less: Inventory, end of year~ <aIA~ <L@<*208,090~ <rDD~ <^1~ <(t'A~ <ȱA=*20,201  ; Salaries and wages~ <r\~ <frR~ <A~ <~ <[~ <A~ <tA~ =@ -;% Guaranteed payments to partners~ <JA~ <A~ <CA~ <7~ <?3~ <Y@~ <`)@=*6,427 ; Rent paid~ <݈~ <0 A~ <@~ <t=A~ <V_~ < @~ <s@=*1,836 ; Interest paid~ <~ ~ <@~ <YB~ <X~ <N\~ <n1%~ < A~ =08@  ; Taxes and licenses~ <S~ <@~ <@~ <:J~ <܌/A~ <@@~ <nA~ =@A@ ; Bad debts~ <*KJ~ <@~ <Y A~ <A~ <TA~ <@~ <A =*29 %; Repairs and maintenance~ <tA~ <@~ <@~ <@&A~ <l; A~ <`@~ < @~ =@ ; Depreciation~ <6A~ <p@~ <g@~ <N=~ <,~ = @ ; Dividend income~ <&=<*1,080~ <~ <~ <Y~ <(OA~ <&=*30,373 ; Royalty income~ <vM~ <~ <0@~ < 0A~ <n2~ <@~ <@ =*72 3;+ Net short-term capital gain (less loss)~ <s+<*6,888~ <R~ <A~ <A~ <~ < =*476 2;* Net long-term capital gain (less loss)~ <<*10,491~ <0~ <~ <ȼ~ <;~ <>K~ =~@ 1;) Other portfolio income (less deficit)~ <j~ <~ <@~ <`(A~ <x'A~ <@~ <p9@ =[2] 04(Rental real estate income (less deficit)~ 5 A5*2,224~ 5@~ 5 ~ 5Z ~ 5=T~ 5-V~ 64)A  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,d@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,t@ ,@ ,d@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@; Net income~ <VX<*2,701~ <A~ <6Wr~ <Y~ <v~ < ~ =H ; Deficit~ <L <*477~ <0m@~ <v^~ <Y~ <WE~ <^D~ =lA <44Net income (less deficit) from other rental activity~ 5@ 5*-44~ 5j A~ 5@~ 5$A~ 5@~ 536*9,654 ; Net income~ <A <*71~ <q A~ <~ <h A~ <@~ <0A=*17,878 ; Deficit~ <A <*115 <*233~ <~ <|pA<*11,154~ < A=*8,224 +4#Total net income (less deficit) [1]~ 5Q~ 5F~ 5~~ 5@~ 50]~ 5/2~ 5V~ 6 8*A ; Net income~ <~ <ްP~ <)~ <byg~ <6~ <`o~ <Z ~ =.sN ; Deficit~ <v~ <A~ <nѧ~ <8U ~ <~ <:1=~ <~~ =A "@Footnotes at end of table.TTTTTTTT tlTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income,  UMRental 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] B CJbBFinance, insurance, real estate, and rental and leasing--continuedccd*D"Professional and business servicesGGG 5#-Real estate and rental and leasing--continued$$HI8#0Professional, scientific, and technical services$$ #Real estate--continuedHIM 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&&K- and payroll YK &  & &K&K-services O 0(89) 0(90) 0(91) 0(92) 0(93) 0(94) 0(95) 1(96) 822222223 4Number of partnerships~ 5@~ 5A~ 5@~ 5@|@~ 5H A~ 5(vA~ 5@~ 60@ 4Number of partners~ 5A~ 5pp7A~ 5̱A~ 5x@~ 5N7~ 54!~ 5A~ 6I@ 4 Total assets~ 5b+~ 5 c~ 5'~ 5~ 5%]~ 5ʤ~ 5*~ 6W 58-Income and deductions from trade or business:55555556 4 Total income~ 5K~ 5 ~ 5Vd~ 5!~ 5ΚC~ 5N|4~ 5<~ 6&.  ; Business receipts~ <~ <Ʒ ~ <i<*165,004~ <^H?~ <,3~ <v~ = ;3 Ordinary income from other partnerships and <<<<<<<= ; fiduciaries~ <<@~ <b<*75,254<*16,471~ <W~ <4A~ <>@~ =@ ; Farm net profit <*3<*10,570~ <~ <<*4,115~ <~ <~ =  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,@  ,@  ,@  ,@  ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@*;" Net gain, noncapital assets<*3,739~ < A~ <,~ <~ <.A~ <@~ <@ =*347 ; Other income~ <g*A~ <9~ <$m;A<*369,116~ <*5K~ <M~ <O~ =hA A 4 Total deductions~ 5>~ 5K: ~ 5>5*94,797~ 57~ 51n)~ 56fI~ 6}. +;# Cost of sales and operations~ < N~ <2~ <>8~ <~ <Fs ~ <z~ <X6A~ =V> /;' Inventory, beginning of year~ <A~ <~ < A~ <~ </A~ < A <*167 =*809 ; Purchases~ <@A~ <I~ <D/~ <~ <B~ <XA<*9,024~ =@  ; Cost of labor~ <~ <lA~ <-A~ <~ <.\~ <*y <*65,838~ =&+ <;4 Additional inventory costs (section 263A) <*202~ <c/A <*411~ <~ <1A~ <A<*44,016=*9,015 ; Other costs~ <@"A~ <~ <\g?A~ <~ <f~ <~ <$4A~ =A 0 ;( Less: Inventory, end of year~ <A~ <`~ <_A~ <~ <|1A~ <7  <*137 =*382   ; Salaries and wages~ <A~ <~ <~M <*8,587~ <ư~ <Vtg~ <b~ =  - ;% Guaranteed payments to partners~ <@W@~ <T%A~ < <@~ <~ <Q~ <.҂~ < /~ = GA   ; Rent paid~ <0>A~ <L?~ <A <*1,004~ <ʖ~ <>gQ~ <`~ =m`   ; Interest paid~ <lA~ <~ <:c <*167~ <Nj~ <z]~ < >A~ =zA   ; Taxes and licenses~ <;@~ <$A~ <FA~ <@x@~ <z~ <1~ <*~ =@ ; Bad debts~ <q@~ <@~ <@~ <~ < A~ <~ <0@~ <~ <rg~ <X'A~ <@8@~ =7@ ; Farm net loss <*31,808~ <@@~ <~ <<*8,480~ <~ <~ = ,;$ Net loss, noncapital assets <*3,852~ <<@~ <@~ <~ <p:A~ <_@~ <r@=*1,021 !; Other deductions ~ <2~ <~ <<*83,276~ <g<~ <4 ~ <Q~ =V ;43 Net income (less deficit) from trade or business~ 5~ 5V8~ 55F~ 5A~ 5&  ~ 5Jd ~ 5կ~ 6 ; Net income~ <A~ <9~ <3<*469,011~ <.~ <3 ~ <6~ =Zۈ ; Deficit~ <"A~ <v~ <6T<*13,217~ < x~ <*~ < A~ =`UA 48,Portfolio income (less deficit) distributed <<<<<<<= 4 directly to partners~ 5h:A~ 52~ 50@~ 54[A~ 5Ƈ~ 5IA~ 5@I A~ 6" ; Interest income~ <H$$A~ <n7~ <~>*~ <@~ <^.~ <KY~ <A~ =0@ ; Dividend income~ <}A~ <)g~ <@@ <*32~ <+;A~ <A~ <{@~ =@   ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@ 2 ,d@3 ,@4 ,@5 ,@6 ,u7 ,8 ,9 ,: ,; ,{@< ,@= ,@> ,@? ,@ ; Royalty income~ < A~ < A <*244 <*225,316~ <..B~ <$PA~ <z@ =*5,818  3!;+ Net short-term capital gain (less loss)~ !<@@~ !<A!<*-3,225 !<*89~ !<~ !<~ !<,~ !=t! 2";* Net long-term capital gain (less loss)~ "<~"~ "<.C ~ "<p#"<*13,181~ "<~ "<~P~ "< @~ "=`A" 1#;) Other portfolio income (less deficit)#<*47,237~ #<A#<*27,181#<*2,619~ #< @~ #<@~ #<@~ #=a@# 0$4(Rental real estate income (less deficit)~ $5GA~ $50#A~ $5sA$5*2,702~ $5x A~ $5X@~ $5m@$6*1,630$ %; Net income~ %<~ %<}~ %<xA%<*2,702~ %<$~ %<0@~ %<@!@%=*1,718% &; Deficit~ &<|86A~ &<J~ &<`$@~ &<~ &<xA~ &<@~ &<@ &=*88& <'44Net income (less deficit) from other rental activity~ '5:A~ '5~ '5H'5*34,775~ '5@@~ '5@'5*4,044 '6*467' (; Net income~ (<0'A~ (<@~ (<(<*34,775~ (<U@~ (<@@(<*4,044 (=*467( ); Deficit~ )<d@~ )<p@~ )<j~ )<~ )<@)<*5,729~ )<~ )=) +*4#Total net income (less deficit) [1]~ *5~ *5~ *5e>~ *5>.~ *5&~ *5 ~ *5>~ *6* +; Net income~ +<&l~ +<Z6~ +<*~ +<vk/~ +<~Ց~ +<) ~ +<~ +=+ ,; Deficit~ ,<Ms~ ,<˜~ ,<{,<*12,558~ ,<^:~ ,<F+~ ,<O A~ ,=C@, "-@Footnotes at end of table.-T-T-T-T-T-T-T-T- t.lTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, ......... U/MRental Income, and Total Net Income for Selected Industrial Groups--Continued///////// _0W[All figures are estimates based on samples--money amounts are in thousands of dollars]000000000 111111B1111 2C52D-Professional and business services--continued2G2G2G2G2G2G2G2 3C3#;Professional, scientific, and technical services--continued3$3$3$3$3$3H3e3 44"4"4f>4#6Other professional, scientific, and technical services4$4$4H4- Management4  5%Item5I5I5g5^5I5I 5&Other 5-of5 66&Architectural,6& Specialized6Computer systems 6.6& Management,6& Advertising6& miscellaneous6- companies6 7.7& engineering,7&design 7 design and  7Total7& scientific,7& and related7& professional,7-(holding7 8.8& and related8&services8Irelated services88& and technical8&services8&scientific, and8- companies)8 9.9&services999.9& consulting 9& 9& technical9-9 :.::::.:&services :& :&services:-: ;/ ;0(97) ;0(98) ;0(99) ;0(100) ;0(101) ;0(102) ;0(103) ;1(104); <4Number of partnerships~ <5@~ <5e@~ <5@~ <55@~ <5@~ <5 @~ <5@~ <6@< =4Number of partners~ =5,@~ =5*@~ =5@~ =5e A~ =5 @~ =5M@~ =5@~ =6f A= >4 Total assets~ >5~ >5xA~ >5⿍~ >5\ ~ >5L~ >5>I~ >59~ >6U@>> 5?8-Income and deductions from trade or business:?5?5?5?5?5?5?5?6? @ ,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 ,@[ ,@\ ,@] ,@^ ,@_ ,@@4 Total income~ @5v~ @5&i~ @5P.~ @5~ @5n~ @56~ @5htA~ @6 @  A; Business receipts~ A<R2~ A<>d_~ A<V"~ A<& ~ A<Œ~ A<!~ A<R2~ A=A ;B3 Ordinary income from other partnerships and B<B<B<B<B<B<B<B=B C; fiduciariesC<*75,159C<*1,781 C<*2~ C<VOF~ C< W+AC<*161,157C<*94,912~ C=6qC D; Farm net profit~ D<~ D<~ D<~ D<~ D<~ D<~ D<~ D=D *E;" Net gain, noncapital assets E<*86E<*4,198E<*2,177~ E<@~ E<@E<*4,119~ E<@~ E=7E F; Other income~ F<@~ F<A~ F<*A~ F<:K~ F<+~ F<@~ F<ڢC~ F=kF G4 Total deductions~ G5Ji~ G5X~ G5t~ G5~S ~ G5֡~ G5j4~ G5B}~ G6%G +H;# Cost of sales and operations~ H<R~ H<n2~ H<:~ H<9s~ H<|LA~ H<EA~ H<~ H=}H /I;' Inventory, beginning of yearI<*70,692~ I<@~ I<@~ I<(A~ I<C@~ I< @~ I<8A~ I=`AI J; Purchases~ J<> ~ J<A~ J<2A~ J<Z~ J<^=~ J< 0A~ J<fh~~ J=MJ  K; Cost of labor~ K<vCK<*87,371~ K<~ O=&LO -P;% Guaranteed payments to partners~ P<\A~ P<P6@~ P<]A~ P<R8A~ P<.A~ P<oA~ P<A~ P=AP Q; Rent paid~ Q<yA~ Q<@~ Q<tA~ Q<o^~ Q<5~ Q<A~ Q<A~ Q=8AQ R; Interest paid~ R<O@~ R<s@~ R<PA~ R<c!A~ R<4A~ R<@~ R<. A~ R=/LR  S; Taxes and licenses~ S<0 A~ S<@~ S<X A~ S<:dE~ S< $A~ S<f@~ S<tA~ S=LAS T; Bad debts~ T<@@T<*9,419~ T<@~ T<(A~ T<B@~ T<"@~ T<@~ T=`@T %U; Repairs and maintenance~ U<@@~ U<!@~ U<8A~ U<HaA~ U<`@~ U<y@~ U<D@~ U=@U V; Depreciation~ V<l@~ V<v@~ V<qA~ V<L0A~ V<A~ V<A~ V<.l"~ V=AV W; Depletion~ W<~ W<~ W<~ W<~ W<~ W<~ W<~ W=W $X; Retirement plans, etc.~ X<`@X<*6,100~ X<@~ X<+A~ X<(A~ X<@@~ X<m@~ X=h@X 'Y; Employee benefit programs~ Y<M@~ Y<}@~ Y<@~ Y<7A~ Y<tA~ Y<Ю@~ Y< 1A~ Y=P@Y @Z;8 Net loss from other partnerships and fiduciaries Z<*222,455~ Z<Z<*89,519~ Z<A~ Z<3AZ<*2,801~ Z<@~ Z=2Z [; Farm net loss ~ [<~ [<~ [<~ [<~ [<~ [<~ [<~ [=P@[ ,\;$ Net loss, noncapital assets  \<*989~ \<~ \<@~ \< @~ \<@\<*2,718~ \<[@\=*158,819\ !]; Other deductions ~ ]<~ ]< A~ ]<ҝ~ ]<=~ ]<~ ]<~ ]<*,~ ]=U] ;^43 Net income (less deficit) from trade or business~ ^5.6~ ^5?A~ ^5>ܣ~ ^5&H~ ^5~ ^5(~ ^5`(A~ ^6̀A^ _; Net income~ _<7A~ _<A~ _<W.~ _<R]L~ _<@`~ _<E~ _<Y~ _=J_ ` ,l@a ,@b ,@c ,@d ,@e ,@f ,@g ,@h ,@i ,@j ,@k ,@l ,@m ,@n ,@o ,@p ,@q ,@r ,@s ,@t ,@u ,@v ,@ w ,d@x ,@y ,@z ,@{ ,@| ,@} ,@~ ,n@ ,@`; Deficit~ `<6>(~ `<!@~ `<{~ `<.~ `<^q~ `<(CA~ `<t~ `=]A` 4a8,Portfolio income (less deficit) distributed a<a<a<a<a<a<a<a=a b4 directly to partners~ b5@~ b5@~ b5X A~ b5tw~ b5V~ b5@~ b5 A~ b6Fb c; Interest income~ c<@~ c< @~ c<!A~ c< ~ c< }A~ c<@~ c<@~ c=rc d; Dividend income~ d<@ d<*301~ d<@~ d<L@~ d<@@~ d<@~ d<@@~ d=8Ad e; Royalty income~ e<&@ e<*123~ e<@e<*444,413e<*394,497~ e<e<*49,916~ e=Ae 3f;+ Net short-term capital gain (less loss) f<*-28~ f<f<*-20,324~ f<@B@~ f<@f<*-24,973~ f<~ f=Of 2g;* Net long-term capital gain (less loss)g<*-21,794 g<*-7g<*-27,483~ g<D*A~ g<A~ g<M@~ g<A~ g=Rqg 1h;) Other portfolio income (less deficit)~ h<~ h<~ h<~@~ h<z h<*-476~ h< h<*60~ h=@h 0i4(Rental real estate income (less deficit)i5*1,266~ i5i5*17,086~ i5@~ i5@i5*-8,056~ i5^@~ i62Ai j; Net incomej<*1,266~ j<j<*17,086~ j<@~ j<@j<*1,296j<*8,061~ j=Aj k; Deficit~ k<~ k<~ k<~ k<K@~ k<@k<*9,352 k<*287~ k=<Ak <l44Net income (less deficit) from other rental activity l5*860~ l5~ l5@l5*-5,529l5*-5,729 l5*158 l5*41~ l6`tl m; Net income m<*860~ m<~ m<@ m<*200~ m< m<*158 m<*41~ m=J@m n; Deficit~ n<~ n<~ n<n<*5,729n<*5,729~ n<~ n<n=*23,152n +o4#Total net income (less deficit) [1]~ o5 -A~ o5.A~ o53~ o5ވ~ o5 ~ o53%A~ o5.A~ o6wo p; Net income~ p<*+a~ p< rA~ p<^0S~ p<ν|~ p<~ p<ZG~ p<~ p=*p q; Deficit~ q<'~ q<`@~ q<~ q<~ q<|9A~ q<ܚA~ q<vo~ q=XAq "r@Footnotes at end of table.rTrTrTrTrTrTrTrTr tslTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, sssssssss UtMRental Income, and Total Net Income for Selected Industrial Groups--Continuedttttttttt _uW[All figures are estimates based on samples--money amounts are in thousands of dollars]uuuuuuuuu vvvvvvBvvvv wC5wh-Professional and business services--continuedwiwj.wD&Education, health, and social serviceswGwGwGwGw xYPxkHAdministrative and support and waste management and remediation servicesxlxmx&x&'xnHealth care and social servicesxoxox  y%Itemy&y&Administrativey&Waste y&y&y&y&y-Offices y -z%z& z&andz& management z+Totalz& Educationalz&z& Offices ofz-of otherz -{ {&Total{&support {&and{+{&services {&Total{& physicians{-health{ -|Y|&|&services|& remediation|&|,|&|& and dentists|- practitioners| -}Y}&},}&services},}'}'}'}(} -~/ ~0(105) ~0(106) ~0(107) ~0(108) ~0(109) ~0(110) ~0(111) ~1(112)~ &&&&&&&p  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@4Number of partnerships~ 5@~ 5{@~ 52@~ 5 a@~ 5x@~ 5 @~ 5@~ 6@ 4Number of partners~ 5 @~ 5`'@~ 5@~ 5 A~ 5@~ 5Ч A~ 5<@~ 6G@ 4 Total assets~ 5:+~ 5jM)~ 5ݻ~ 5 ~ 5nͳ~ 5 ~ 5~ 6 58-Income and deductions from trade or business:55555556 4 Total income~ 5w ~ 5j~ 5> ~ 5~ 5:A~ 5~ 5~ 6V^A  ; Business receipts~ <B4h ~ <N~ <!~ <R,~ <6k~ <~ <.(~ = ;3 Ordinary income from other partnerships and <<<<<<<= ; fiduciaries~ <Ȼ A~ < A<*8,791~ <A <*303~ <A~ <@~ =`v@ ; Farm net profit<*4,115<*4,115~ <~ <~ <~ <~ <~ = *;" Net gain, noncapital assets~ <@~ <@~ <@~ <A <*80~ <PA~ <}@~ =@ ; Other income~ <VM~ <0A~ <hA~ <& ~ <@~ <~ <:~ =`@ 4 Total deductions~ 587 ~ 5d~ 5w~ 5F4{~ 5 9A~ 5Ƴ~ 5BD~ 6& +;# Cost of sales and operations~ <V@~ <~ <ZP~ < OZ~ <@8A~ <J~ <(A~ =( /;' Inventory, beginning of year~ <A~ <pGA<*29,672~ <)@<*1,502~ < @~ <@@~ =@@ ; Purchases~ <R~ <>F~ <A~ <1A~ <@~ < /B~ <P@~ = A  ; Cost of labor~ <bC~ <*+~ <8A~ <G<*78,611~ <B~ <A~ =d@ <;4 Additional inventory costs (section 263A)<*92,777<*59,603<*33,174~ <P>@<*15,966<*107,911<*15,644~ = ; Other costs~ <FLg~ <;~ <DA~ <p~ <@@~ <fȿ~ <#~ =(A 0;( Less: Inventory, end of year~ <A~ <aA~ <@~ <s@<*2,217~ <@~ <T@~ =D@  ; Salaries and wages~ <Nj~ <~~ <θb~ <&5~ <?A~ < ~ <ۙ~ =:F -;% Guaranteed payments to partners~ <A~ <A<*15,505~ <j~ <@~ <~ <:˥~ =}A ; Rent paid~ <-A~ <(A~ <@A~ <+~ <@m@~ <~ <|-A~ =4A ; Interest paid~ <!A~ <A~ <A~ <@A~ < @~ <.~~ <lA~ =P@  ; Taxes and licenses~ <5~ <0~ <p@~ <~ <`p@~ <؋~ <XXA~ =`A ; Bad debts~ <`@~ < @~ <@~ <ö<*2,331~ <Z~ <xA~ =(dA %; Repairs and maintenance~ <A~ <f A~ <@~ <`8~ <@~ <7~ <]A~ =@ ; Depreciation~ <@d+A~ <V&~ <qA~ <~ <@~ <Ft~ <A~ =H A ; Depletion~ <~ <~ <~ <~ <~ <~ <~ = $; Retirement plans, etc.~ <A~ <xA~ <s@~ <,aA~ <@~ <A~ < A~ =@ '; Employee benefit programs~ < ~ <XsA~ <@~ <#a~ <@~ <Jf`~ <A~ =7@ @;8 Net loss from other partnerships and fiduciaries ~ < @~ <@<*2,231~ <A<*25,112~ <$A~ <@=*7,175 ; Farm net loss <*7,478<*7,478~ <~ <~ <~ <~ <~ =  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,d@ ,@ ,@ ,@ ,@,;$ Net loss, noncapital assets ~ <@@~ <@ <*310~ <A<*1,649~ <`A<*2,951=*2,411 !; Other deductions ~ <e~ <%~ <6S~ <Nh~ <,#A~ <~ <Ұ ~ =v^ ;43 Net income (less deficit) from trade or business~ 5?~ 5`p~ 5s~ 5-A~ 5[1~ 5f"^~ 5G~ 5A~ 66W+ 58-Income and deductions from trade or business:55555556 4 Total income~ 5j~ 5. ~ 5ƥR~ 5~4Y~ 5~ 5n~ 5G~ 6!  ; Business receipts~ <~ <ؤOA~ <N~ <vX~ <~ <6~ <1A~ =b ;3 Ordinary income from other partnerships and <<<<<<<= ; fiduciaries~ <q@<*22,302<*52,458 <*130~ <@@~ < o@~ <~ =7 ; Farm net profit~ <~ <~ <~ <~ <~ <~ <=*2,143 *;" Net gain, noncapital assets<*12,846~ <@ <*675~ <~ <@~ <`@ <*74~ = A ; Other income~ <@~ <hFA~ <@~ <@@~ <cA~ <A~ <@~ =q 4 Total deductions~ 5=~ 5~ 5*wN~ 54A~ 5R~ 5F~ 5@D~ 6W" +;# Cost of sales and operations~ <v+~ <lA~ <A~ <LhA~ <%A~ <~X~ <vA~ =bw  /;' Inventory, beginning of year~ <,@<*15,106<*17,012<*4,632<*4,085~ <@~ <~ =v]Z ; Purchases<*204,225~ <hA~ <p@<*133,400<*52,934~ <@@<*7,334~ =2K  ; Cost of labor<*113,139~ <]@<*34,374~ <~ <@~ <>"<*36,145~ =4( <;4 Additional inventory costs (section 263A)<*26,174~ <~ <3@~ <~ <<*16,250<*49,824~ =A ; Other costs~ <0A~ <CA<*28,584<*200,468~ <L&~ <'A~ <@W@~ =V"j 0;( Less: Inventory, end of year~ <@<*17,480<*12,120<*4,144<*4,625~ <N@ <*88~ =8A  ; Salaries and wages~ <6A~ <)A~ <@A~ <SA~ <!z~ <Z~ <A~ =nS -;% Guaranteed payments to partners~ <0^@<*124,175<*6,491<*22,443~ <A~ <(@~ <@~ =- ; Rent paid~ <A~ <c A~ <@~ <@~ <TA~ <D~ <\@~ = R ; Interest paid~ <XA~ <j@~ <@~ <-@~ <8A~ <L~ <@~ =  ; Taxes and licenses~ <6A~ <-@~ <"@~ <h@~ <A~ <.A~ < }@~ =r ; Bad debts~ <7~ <@~ <@<*27,658~ <v*L~ <@ <*274~ =` A %; Repairs and maintenance~ <@{@~ <@~ <@~ <;@~ <P A~ < # A~ <"@~ = ; Depreciation~ <XA~ <= A~ <@~ <@~ <"+~ <(A~ <@~ =` ; Depletion~ <~ <~ <~ <~ <~ <~ <~ =  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,d@$; Retirement plans, etc.~ <@~ <,@<*2,006<*3,329~ <@~ <@<*1,265~ =A '; Employee benefit programs~ <A~ <0=@~ <@~ <K@~ <"A~ <LA~ <@~ =0A @;8 Net loss from other partnerships and fiduciaries <*31,193<*23,659~ <<*47,180<*2,695~ <c A~ <~ =l(A ; Farm net loss ~ <~ <~ <~ <~ <~ <~ <=*26,552 ,;$ Net loss, noncapital assets  <*511<*8,260 <*117 <*23<*140,359<*36,874~ <~ =F@ !; Other deductions ~ <$~ <v|[~ <A~ <A~ <s~ <~ <8{A~ =!  ;43 Net income (less deficit) from trade or business~ 5R~ 56?"~ 5p@~ 5@~ 5H0A~ 5l{+~ 5J@~ 6EO ; Net income~ <g~ <>1~ <?@~ < A~ <.6A~ <-~ <4@~ =F{ ; Deficit~ <@A~ < A~ <@ @~ <P@~ <PJA~ <79A~ <?@~ =N5 48,Portfolio income (less deficit) distributed <<<<<<<= 4 directly to partners~ 5p@~ 5@&@~ 5~ 5#@~ 5xPA~ 501@~ 5@~ 6d ; Interest income~ <H@~ <@~ <ȝ@~ <@~ <O@~ <@~ <@~ =9 ; Dividend income<*1,493 <*388 <*3~ <<*1,331~ <@@ <*4~ =@ ; Royalty income~ <~ <~ <~ <~ <~ <~ <~ =C@ 3;+ Net short-term capital gain (less loss)<*1,686~ <o <[2]~ <~ <b@<*-44,123 <*35~ =@ 2;* Net long-term capital gain (less loss)<*90,295<*26,254<*-19,856<*28,310~ <@~ <@ <*58~ =A 1;) Other portfolio income (less deficit)~ <~ <~ <~ <~ <<*4,090~ <~ =I@ 04(Rental real estate income (less deficit)5*3,005 5*775 5*331~ 5~ 5­~ 5@G@5*-1,229~ 6~@ ; Net income<*3,069 <*810 <*331~ <~ <@~ < M@~ <~ =A ; Deficit <*64 <*36~ <~ <~ <O@<*8,239<*1,229~ =A <44Net income (less deficit) from other rental activity~ 5@ 5*322~ 5Y@5*1,391~ 5v@5*-4,554~ 5~ 61@ ; Net income~ <@<*1,239~ <Y@<*1,391~ <@ <*85~ <~ =@L@ ; Deficit~ < <*917~ <~ <~ <g@<*4,639~ <=*10,346 +4#Total net income (less deficit) [1]~ 5U~ 5#~ 5@~ 5P@~ 5F~ 5~ 5@@~ 6zp ; Net income~ <i~ <t(A~ <@~ </A~ <ƹ]~ <E)A~ <`@~ =R ; Deficit~ <A~ < A~ <@~ <h@~ <A~ <8A~ <k@~ =z "@Footnotes at end of table.TTTTTTTT tlTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income,  UMRental 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] B C<D4Leisure, accommodation, and food services--continuedGGGGGU -Other  ,l@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,d@  ,@  ,@  ,@  ,@  ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@+##Arts, entertainment, and recreation$$H'#Accommodation and food services$Hqservices .&& Performing &Museums,& Amusement,&& &Food-  .Item&&arts, spectator& historical& gambling,&r Accommodation&services- -. &Total& sports,& sites, and &and  &Totalr &and -Total -&& and related&similar& recreation&r&drinking- -Y&& industries& institutions& industries & &&places- -/ 0(121) P(122) P(123) P(124) P(125) P(126) P(127) Q(128) &sssssst 4Number of partnerships~ 5@@~ 5@ 5*7~ 5@~ 5!@~ 5@~ 5@~ 6@  4Number of partners~ 5A~ 50A 5*14~ 5@~ 5NA~ 5EA~ 5`WA~ 6(A   4 Total assets~ 5# ~ 5> 5*10,548~ 5 pb~ 5&t~ 5"V~ 5QM~ 6r/  5 8-Income and deductions from trade or business: 5 5 5 5 5 5 5 6   4 Total income~ 5 ~ 5~7 5*40,640~ 5&L~ 5 ~ 5r ~ 5z^ ~ 6:0   ; Business receipts~ <Ni ~ <M <*40,640~ <~ <Vi~ <ޔ. ~ <vW ~ =:  ;3 Ordinary income from other partnerships and <<<<<<<= ; fiduciaries~ <A~ <`A~ <~ <A~ <A~ <,3A~ <@@=*10,823 ; Farm net profit<*2,128~ <~ <<*2,128~ <0@~ <0@~ < =*203 *;" Net gain, noncapital assets~ <@~ <@~ <~ <@~ < A~ <A~ <Z@~ =^@ ; Other income~ <nK~ <6~ <~ < A~ <Jp~ <f5H~ <v(~ =OA 4 Total deductions~ 5j ~ 5l5*42,999~ 5u\~ 5*=>~ 5z ~ 5o ~ 6 +;# Cost of sales and operations~ <>~ <*<*15,039~ <~ <נ~ <m~ <83~ = /;' Inventory, beginning of year~ <bA~ <@ <*125~ <AA~ <~0A~ <m A~ <̏ A~ =$ ; Purchases~ <S~ <A<*9,353~ <@~ < ~ <ؚ~ <2]~ =FOA  ; Cost of labor~ <.A~ <XA<*4,860~ <A~ < ~ <.Mn~ <ڸ~ =02A <;4 Additional inventory costs (section 263A)~ <w@<*6,540~ <~ <@~ < A~ <0@~ <@=*111,858 ; Other costs~ <2~ <Fg <*845~ <k~ <&~ <NHY~ <=~ =q 0;( Less: Inventory, end of year~ <:!~ <A <*143~ <^A~ <0A~ <A~ <"A~ =.(  ; Salaries and wages~ <Β_~ <<*7,258~ <n~ <N~ <N_A~ <c~ =fK -;% Guaranteed payments to partners~ <8 A~ <PA~ <~ <`x@~ <A~ <8!A~ < ~A~ =/A ; Rent paid~ <@J~ <t!A<*4,541~ <n,~ < ~ <h8A~ <j:~ =nJ ; Interest paid~ < ,@? ,@ ; Bad debts~ < E@~ <@~ <~ <@~ <}A~ <@~ <@@~ =@j@  %!; Repairs and maintenance~ !<TA~ !<`@ !<*873~ !< A~ !<!r~ !<YD~ !<-~ != A! "; Depreciation~ "<~ "<d A"<*1,471~ "<V{~ "<a~ "<f ~ "<6T~ "=̙ A" #; Depletion~ #<~ #<~ #<~ #<~ #<~ #<~ #<~ #=# $$; Retirement plans, etc.~ $<@V@~ $<@~ $<~ $<@~ $<@~ $<@~ $<@~ $=@$ '%; Employee benefit programs~ %<A~ %<`A~ %<~ %<A~ %<\%A~ %<4 A~ %<8A~ %=@% @&;8 Net loss from other partnerships and fiduciaries ~ &< A~ &<(A~ &<~ &<@~ &<!~ &<@A~ &<0@~ &=@@& '; Farm net loss ~ '<~ '<~ '<~ '<'<*26,552'<*26,552~ '<~ '=' ,(;$ Net loss, noncapital assets ~ (<@3@~ (<@~ (<~ (<@~ (<X@~ (<@~ (<@(=*2,368( !); Other deductions ~ )<^S;~ )<)<*12,627~ )<D~ )<*~ )<~ )<rd~ )=j) ;*43 Net income (less deficit) from trade or business~ *5:dm~ *5U}*5*-2,359~ *5~ *5@~ *5VF~ *5lA~ *6e)* +; Net income~ +<V~ +<S~ +<~ +<f~ +<H~ +<r~ +<P@A~ +=X7A+ ,; Deficit~ ,<i~ ,<,<*2,359~ ,<.~ ,<2f~ ,<~~ ,<'o~ ,=3, 4-8,Portfolio income (less deficit) distributed -<-<-<-<-<-<-<-=- .4 directly to partners~ .5N)~ .54A~ .5~ .50 A~ .5vT:~ .5S)~ .5A~ .6 A. /; Interest income~ /<HA~ /<@JA~ /<~ /<@~ /<>#~ /<A~ /<@~ /=@/ 0; Dividend income~ 0<w@~ 0<@~ 0<~ 0<Y@~ 0<=@~ 0<9@~ 0<4@~ 0= @0 1; Royalty income~ 1<@@~ 1<@~ 1<~ 1<e@1<*30,657~ 1<8@1<*30,632~ 1=1 32;+ Net short-term capital gain (less loss)~ 2<@s~ 2<\~ 2< 2<*-180~ 2<d@~ 2<W@2<*2,1512=*2,7142 23;* Net long-term capital gain (less loss)~ 3<A~ 3<PiA~ 3<~ 3<0;@~ 3<x A~ 3<@~ 3<VA3=*35,5643 14;) Other portfolio income (less deficit)~ 4< @~ 4< @~ 4<~ 4<4<*7,7184<*7,244 4<*474~ 4=4 054(Rental real estate income (less deficit)~ 55@~ 55@~ 55~ 55@@~ 55 @~ 55F@~ 55=@~ 56b@5 6; Net income~ 6< i@6<*15,848~ 6<~ 6<@X@~ 6<8A~ 6<A~ 6<i@~ 6=@6 7; Deficit~ 7<@7<*9,003~ 7<7<*7,408~ 7<P@~ 7<n@7<*5,9327=*2,3447 <844Net income (less deficit) from other rental activity~ 85 85*74~ 85~ 85B~ 85@85*21,02185*3,58686*1,9328 9; Net income~ 9<@ 9<*74~ 9<9<*6,344~ 9<@9<*21,0219<*3,5869=*1,9329 :; Deficit:<*10,346~ :<?~ :<:<*10,345~ :<~ :<~ :<~ :=: +;4#Total net income (less deficit) [1]~ ;5Ψ~ ;5s;5*-2,359~ ;5~ ;5PA~ ;5~ ;5QA~ ;67; <; Net income~ <<޵~ <<[~ <<~ <<~ <<l~ <<vU~ <<tAA~ <=oi< =; Deficit~ =< Z~ =<3=<*2,359~ =<BA~ =<n]~ =<~ =<2m~ ==n2= ">@Footnotes at end of table.>T>T>T>T>T>T>T>T> t?lTable 1.--2001, All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, ????????? @ ,l@A ,@B ,@ C ,d@D ,@E ,|@F ,{@G ,@H ,@I ,@J ,@K ,s@L ,@M ,d@N ,@O ,@P ,@Q ,@R ,@S ,@T ,@U ,@V ,@W ,@X ,@Y ,@Z ,@[ ,@\ ,@] ,@^ ,@_ ,@U@MRental Income, and Total Net Income for Selected Industrial Groups--Continued@@@@@@@@@ _AW[All figures are estimates based on samples--money amounts are in thousands of dollars]AAAAAAAAA BBBBBBBBBBB CC!CDOther services--continuedCGCGCGCUCuCCC DD#Repair and maintenanceD$DHD"D^DeDDD EYE&E&E&E&E, Religious,E- Nature ofEEE  F.ItemF&F& Automotive F&OtherF&PersonalF, grantmaking,F- business notFFF G. G&TotalG&repair G&repair G& and laundryG&civic, G- allocableGGG H.H& H&and H&andH&servicesH& professional,H-HHH IYI&I& maintenanceI& maintenance I& I& and similarI)III JYJ&J&J&J&J& organizationsJ)JJJ K/ KP(129) KP(130) KP(131) KP(132) KP(133) Kv(134)KKK LLsLsLsLsLsLwLLL M4Number of partnerships~ M5d@~ M5@@~ M5@~ M5e@ M5*302~ M6@MMM N4Number of partners~ N5@~ N5`@~ N5@~ N5@N5*4,294~ N6M@NNN O4 Total assets~ O5^v~ O5NO~ O5~ O5溦O5*299,596O6*183,653OOO 5P8-Income and deductions from trade or business:P5P5P5P5P5P6PPP Q4 Total income~ Q5"Ѐ~ Q5~ Q5)~ Q5Q5*26,633~ Q6AQQQ  R; Business receipts~ R<w~ R<9~ R<HA~ R< R<*26,579~ R=0ARRR ;S3 Ordinary income from other partnerships and S<S<S<S<S<S=SSS T; fiduciariesT<*9,228T<*6,315T<*2,913T<*1,595~ T<~ T=TTT U; Farm net profit~ U<~ U<~ U< U<*203~ U<~ U=UUU *V;" Net gain, noncapital assets~ V<@@~ V<$@V<*4,769~ V<@~ V<~ V=VVV W; Other income~ W< E@~ W<@~ W<@@~ W<X+A W<*54 W=*144WWW X4 Total deductions~ X5Nd~ X5ʥ~ X5Zľ~ X5JX5*20,030~ X6X/AXXX +Y;# Cost of sales and operations~ Y<V;~ Y< ~ Y<Nw~ Y<zY<*3,911Y=*63,433YYY /Z;' Inventory, beginning of year~ Z<؛A~ Z<IA~ Z<A~ Z<0A Z<*435Z=*2,102ZZZ [; Purchases~ [<n~ [<~ [</~ [<FD[<*2,507[=*63,883[[[  \; Cost of labor~ \<\,A~ \<tA~ \<,CA~ \<HbA\<*1,251~ \=\\\ <];4 Additional inventory costs (section 263A)]<*13,695]<*13,433 ]<*263]<*98,163~ ]<~ ]=]]] ^; Other costs~ ^<JVQ~ ^<`-A~ ^<t)A~ ^<V  ^<*95~ ^=^^^ 0_;( Less: Inventory, end of year~ _<HA~ _< A~ _< A~ _<xA _<*378_=*2,552___ ` ,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 ,@{ ,@| ,@} ,@~ ,@ ,@ `; Salaries and wages~ `<.U~ `<6B~ `<A~ `<>K~ `<`=*14,254``` -a;% Guaranteed payments to partners~ a< A~ a<A~ a<`@~ a<pA~ a<a=*12,638aaa b; Rent paid~ b< A~ b<dA~ b<@~ b<`0b<*2,532b=*2,960bbb c; Interest paid~ c<A~ c<P A~ c< @~ c<(YA c<*34c=*3,890ccc  d; Taxes and licenses~ d<(:A~ d<HA~ d<@~ d< A d<*596d=*6,003ddd e; Bad debts~ e<e@~ e<@~ e<@~ e<@~ e< e=*381eee %f; Repairs and maintenance~ f<@@~ f<;@~ f<@~ f<@@ f<*220f=*1,250fff g; Depreciation~ g<A~ g<_ A~ g<@~ g<Ag<*1,391g=*4,529ggg h; Depletion~ h<~ h<~ h<~ h<~ h<~ h=hhh $i; Retirement plans, etc.~ i<@~ i<@~ i<@~ i<P@~ i<~ i=iii 'j; Employee benefit programs~ j<d@~ j<A@~ j<F@~ j<@~ j<~ j=jjj @k;8 Net loss from other partnerships and fiduciaries k<*15,880k<*15,095 k<*784k<*9,542~ k<~ k=kkk l; Farm net loss ~ l<~ l<~ l<~ l<~ l<~ l=lll ,m;$ Net loss, noncapital assets  m<*781 m<*322~ m<|@m<*1,588~ m<~ m=mmm !n; Other deductions ~ n<(R;A~ n<M~ n<~A~ n<zmn<*11,348~ n= Z@nnn ;o43 Net income (less deficit) from trade or business~ o5@A~ o5A~ o5pA~ o5X{ Ao5*6,603~ o6Ԟooo p; Net income~ p<&i4~ p<>#~ p<mA~ p<#Ap<*6,603p=*19,665ppp q; Deficit~ q<P(A~ q<A~ q<"@~ q<dA~ q<~ q=!@qqq 4r8,Portfolio income (less deficit) distributed r<r<r<r<r<r=rrr s4 directly to partners~ s5@~ s5D@~ s5@~ s5<As5*43,939s6*173,944sss t; Interest income~ t<@~ t<P@~ t<@~ t<@~ t<t=*1,082ttt u; Dividend income u<*444 u<*356 u<*88~ u<@u<*43,939u=*24,888uuu v; Royalty income~ v<~ v<~ v<~ v<~ v<~ v=vvv 3w;+ Net short-term capital gain (less loss) w<*52 w<*52~ w<w<*2,662~ w<~ w=www 2x;* Net long-term capital gain (less loss) x<*-796 x<*-799~ x<@x<*36,360~ x<x=*147,975xxx 1y;) Other portfolio income (less deficit)~ y<~ y<~ y<~ y<~ y<~ y=yyy 0z4(Real estate rental income (less deficit)~ z5@~ z5@ z5*-181~ z5?@~ z5~ z6zzz {; Net income~ {<@~ {<@~ {<~ {<`M@~ {<~ {={{{ |; Deficit |<*181~ |< |<*181|<*2,163~ |<~ |=||| <}44Net income (less deficit) from other rental activity~ }5~ }5~ }5}5*1,932~ }5~ }6}}} ~; Net income~ ~<~ ~<~ ~<~<*1,932~ ~<~ ~=~~~ ; Deficit~ <~ <~ <~ <~ <~ =  ,@ ,@ ,@ ,@ ,d@ ,@ ,%@ ,@ ,y@ ,@ ,@+4#Total net income (less deficit) [1]~ 5jA~ 5A~ 5KA~ 5pA5*50,542~ 6o@ ; Net income~ <ԝ*A~ <$~ <A~ <܎(A<*50,542=*45,516 x Deficit~ yA~ yA~ yp@~ yLA~ y~ z@ {||}||} r~j* Estimate should be used with caution because of the small number of sample returns on which it is based.}||}(( ~[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 (excluding net short-term (( (~capital gain and net long-term capital gain), net income (less deficit) from rental real estate, and net income (less deficit) from other rental activity.(( (~[2] Less than $500.(( (@~8NOTE: Detail may not add to totals because of rounding.(( (^VSOURCE: IRS, Statistics of Income Bulletin, Fall 2003, Publication 1136. (Rev. 12-03.)(((((( ((((((( (= X\+> "