a\pKim Doan f[l@ D)DJB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1'�� Courier Newrier New&0@81 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?M d���"d���?�?@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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm ##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 &XA�C #0�C  HA�C #XA�C #xA�C #xA��C  hA��C &xA�C &xA��C "A�C "A�C "A�C "A��C "A��C  hA�C "A�C "A�C "A�C #xA��C #xA�C #XA�C #xA�C &XA�C #XA�C #xA�C #XA�C !XA�C !xA��C !xA��C  HA�C #|A��C #|A�������������U} �(�}  ��} �� [�l�@�@�@�@ ��@��@��@��@ ��@ ��@ ��@ ��@ ��@��@��@��@��@��@��@��@��@��@��@��@��@��@��@��@��@��@��@<04S Corporations - Returns With and Without Net Income/=52001 Corporation Source Book of Statistics of Income,   - . .0/tlIncome Tax Returns of Active 1120S Corporations with Accounting Periods Ended July 2001 Through June 2002 --   - . .0 U. S. Total/g_Balance Sheet, Income Statement, and Selected Items, by Minor Industry, by Size of Total Assets   - . .0*x,p(All figures are estimates based on samples--money amounts and size of total assets are in thousands of dollars),,,,,, , , * + +1     2Size of Total Assets     ~ �?~  Y@~  @o@~  @@~  @@~  @~  @~  j@~  j@~  !j@ ALL INDUSTRIES" "Zero "under "under "under "under "under "under  "under  "under  "under  #or $ %Total%Assets~ &Y@~ &@o@~ &@@~ &@@~ &@~ &@~  &j@~  &j@~  &j@  'more 0 ( 1 Number of returns.................. ~ 4G�~ 4�# A~ 4v#e~ 4A~ 4A~ 4H�A~ 4�A~ 4@@~ 4@~ 4@~ 4B@~ 4t@  0 ( 2 Total assets.......................  4@�?A (-~ 4nm ~ 4}�~ 4w�~ 4bg�~ 4nX\~ 4l0~ 4O:~ 4�*I%~ 4& �"~ 4a  0 ( 3 Cash............................. ~ 4֡�/ (-~ 4�([~ 4TkA~ 4[~ 4>~ 4 o� ~ 4R~ 4*F�~ 4�K~ 4V~ 4*�(  0 ( 4 Notes and accounts receivable.... ~ 4eSc (-~ 4�~ 4\A~ 4~ 4c#~ 4z�~ 4� ~ 4v�1 ~ 4±� ~ 4^>T ~ 4Jj  0 ( 5 Less: Allowance for bad debts. ~ 4 (-~ 4@~ 4 Z@~ 4�@~ 4h�A~ 47~ 4>!~ 4}9~ 4&�/~ 4 ,~ 4NH}  0( 6 Inventories...................... ~ 4v> (-~ 4L�~ 4B�~ 4��~ 4vH~ 4F�~ 4� ~  4�� ~  4&� ~  4�~  4� 0( 7 U.S. govt. obligations, total.... ~ 4>�+ (-(*23,033~ 4V@(*116,500(*59,095~ 4)~ 4�A~  4C~  4HA~  4Zdi~  4b 0( 8 Tax-exempt securities............ ~ 4� (-(*5,648(*6,430(*109,442~ 4S@~ 4̝$A~ 4^A~  4&L4~  4v K~  4�5?A~  4u 0( 9 Other current assets............. ~ 4� (-~ 4.}~ 4�"�~ 4",~ 4W�~ 4f%�~ 4"�7~  4�~  4�U~  4�-~  4j 0( 10 Loans to shareholders............ ~ 4]6 (-~ 4;�~ 4�~ 4 ~ 4R~ 4.�~ 4�~  4n~  4tH8A~  4\�1A~  4!9A 0( 11 Mortgage and real estate loans... ~ 4Z (-~ 4*A~ 4\.$A~ 4~qC~ 4UU~ 4r~ 4qw (-~ 4] ~ 4 ~ 4j� ~ 4� � ~ 4Q�~ 4� ~  4� ~  4~~  4�~  4  0( 15 Depletable assets................ ~ 4v*K (-~ 4P@(*75,062~ 4<�A~ 4A~ 4/A~ 4gA~  4v�-~  4�.%A~  4d\*A~  4, 0( 16 Less: Accumulated depletion... ~ 4� (-(*39,254(*45,989~ 4A~ 4�0A~ 4O ~ 4fA~  4AA~  4(�A~  4�A~  4pK 0( 17 Land............................. ~ 4�� (-~ 4�+A~ 4~ 4W)~ 4`~ 4>K�~ 4~  4+�~  4"�~  4QIA~  4Ξ� 0( 18 Intangible assets (Amortizable).. ~ 4�$& (-~ 4�~ 4.f~ 4. @~ 4?~ 4z~ 4V~  4�!�~  4�~  4�~  4Е 0( 19 Less: Accumulated amortization ~ 4V� (-~ 4�z~ 4Ɓ~ 4 Gf~ 4 X~ 42p~ 4�!h~  4 �~  4� H~  46TD~  4�� 0( 20 Other assets..................... ~ 4� (-~ 4v�"~ 4ֽG~ 4X(>A~ 4F`~ 4N~ 4k�~  4>QA~  4 _�~  4f~  4 0( 21 Total liabilities.................. 4@�?A (-~ 4nm ~ 4}�~ 4w�~ 4bg�~ 4nX\~ 4l0~  4O:~  4�*I%~  4& �"~  4a 0( 22 Accounts payable................. ~ 4�2 (-~ 4�~ 4YA~ 4�.>~ 4�~ 4J\� ~ 4Z H~  4Zi~  4h�~  4V~  4@�  0( 23 Mort, notes, and bonds under 1 yr ~ 464 (-~ 4ZAp~ 4Y�~ 4l�~ 4Naz~ 4ڜ� ~ 4�4~  4^i ~  4*~  4_j~  46  �l@!��@"��@#��@$��@%��@&��@'��@(��@)��@*��@+��@,��@-��@.��@/��@0��@1��@2��@3��@4��@5��@6��@7��@8��@9��@:��@;��@<��@=��@>��@?��@0 ( 24 Other current liabilities........ ~ 4E (-~ 46(�~ 4Zw~ 4�~ 4�~ 4:bF~ 4�.&~ 4e�~ 4^�~ 4�~ 4:{  0!( 25 Loans from shareholders.......... ~ !4�$�% !(-~ !4y~ !4:~ !4b(~ !4�~ !4� ~ !4��~ ! 4fA~ ! 4_@~ ! 4֡�~ ! 4J! !0"( 26 Mort, notes, bonds, 1 yr or more. ~ "48^ "(-~ "4��~ "4*3~ "4֎O~ "4…}~ "4�,#~ "4� ~ " 4A ~ " 42r�~ " 4sd~ " 4�/7" "0#( 27 Other liabilities................ ~ #4>  #(-~ #4m~ #4z~ #4�~ #4��~ #4Rtk~ #4^n~ # 4�P~ # 4"*~ # 4f�~ # 4�# #0$( 28 Net worth........................ $4<>JA $(-~ $4~ $4�~ $4RH~ $4,~ $4"s~ $4~ $ 4q�~ $ 4q� ~ $ 4ʼ\ ~ $ 4n�+$ $0%( 29 Capital stock................... ~ %4� %(-~ %4v~ %4�~ %4J'~ %4/~ % 4�A~ % 4y�~ % 4>W~ % 4�% %0&( 30 Additional paid-in capital...... ~ &4�, &(-~ &4�~ &4 ~ &4ڵ ~ &4z�~ &4 (q ~ &4>nL~ & 4�-�~ & 4^V�~ & 4e�~ & 4Z�& &0'( 31 Retained earnings-unappropriated ~ '48L '(-~ '4�&~ '4V~ '4S�~ '4~ '4*� ~ '4p ~ ' 4N~ ' 4j ~ ' 4U�~ ' 457' '0(( 32 Less: Cost of treasury stock... ~ (4�! ((-~ (4|~9A~ (4 {~ * 4S?~ * 4�.�+~ * 4~� H* *0+( 35 Interest on govt. obligations.... ~ +4S~ +4@~ +4@~ +4 @~ +4)@~ +4V@~ +4�A~ +4A@~ + 4H�A~ + 4p@~ + 4A~ + 4A+ +0,( 36 Net gain, noncapital assets...... ~ ,4~ ,4]H~ ,4t�'A~ ,4�A~ ,4H� A~ ,4A~ ,4fN~ ,4,�A~ , 4A~ , 4hfA~ , 48e A~ , 4Ԑ'A, ,0-( 37 Other receipts................... ~ -4� �~ -4&0~ -4ڭ�~ -4��~ -4JE�~ -4z~ -4A~ -4�~ - 4E�~ - 4RW�~ - 4*�~ - 4>- -0.( 38 Total deductions................... .4A~ .4"c� ~ .4�"K~ .42=~ .4n>~ .4R_�:.4`QA~ .4!f~ . 4ڥy~ . 4D9>~ . 4�++~ . 4kH. .0/( 39 Cost of goods sold............... /4�&jFA~ /4r%X~ /4J_K~ /4G~ /4r"~ /4O ~ /4~~ /4*}5L~ / 4z!H\~ / 4�.~ / 4N�~ / 4"2/ /00( 40 Compensation of officers......... ~ 04�("~ 04AA~ 04�~ 04 )�~ 04N~ 04h~ 04@~ 04�\~ 0 4{%~ 0 4I�~ 0 4nM�~ 0 4�0 001( 41 Repairs.......................... ~ 14{~ 14,2A~ 14P�~ 14rb�~ 14��~ 14�~ 14~6;~ 14.x~ 1 4}~ 1 4fF~ 1 4V=/~ 1 4�8A1 102( 42 Bad debts........................ ~ 24tJ~ 24"A~ 24A~ 244A~ 24uA~ 24)~ 24�~ 24�5~ 2 4JI~ 2 4P&A~ 2 4!~ 2 4֞I2 203( 43 Rent paid on business property... ~ 34�"~ 34oJ~ 34.e/~ 346 �~ 34b`~ 34.H ~ 34�~ 34A�~ 3 4�>`A~ 3 4<'OA~ 3 4LEA~ 3 4d3 304( 44 Taxes paid....................... ~ 44VY~ 44 �+A~ 44]~ 44Υ�~ 44�3�~ 44.R�~ 44w ~ 44~ 4 4�~ 4 4�~ 4 4U�~ 4 4KD4 405( 45 Interest paid.................... ~ 54`� ~ 54�"A~ 54�3~~ 54BA~ 54�~ 54u�~ 54n>�~ 54 ~ 5 4@~ 5 4j~ 5 4�~ 5 4I5 506( 46 Amortization..................... ~ 64b~ 64A~ 64A~ 64(~ 64A~ 64�'A~ 64^�4~ 648#"A~ 6 44~ 6 4A~ 6 4A~ 6 4+A6 607( 47 Depreciation..................... ~ 74>~ 74F�$~ 74:y~ 747~ 74e~ 74 N~ 74ڊ�~ 74b�~ 7 4[ ~ 7 4p0~ 7 4F�~ 7 4�7 708( 48 Depletion........................ ~ 84A~ 8(]@8(*8,707 8(*8258(*1,3508(*4,336~ 84@~ 84/@~ 8 4�@~ 8 4 @~ 8 4@~ 8 4XA8 809( 49 Advertising...................... ~ 94:7~ 94|�A~ 94z~ 94�#�~ 94�~ 94�~ 94x0[A~ 94j~ 9 42;~ 9 4�~ 9 46u~ 9 4J9 90:( 50 Pension, prof sh, stock, annuity. ~ :4:|~ :4�A~ :4R�~ :4JR~ :4V1I~ :4Hq3A~ :4vb�~ :4hI~ : 4�4A~ : 46�5~ : 4&~ : 4H: :0;( 51 Employee benefit programs........ ~ ;4*�~ ;4 �A~ ;4H�~ ;4 |~ ;4�;A~ ;4=A~ ;4{�~ ;4�~ ; 4J(~ ; 4$�~ ; 4;A~ ; 4; ;0<( 52 Net loss, noncapital assets...... ~ <4*0A~ <4n A~ <4@~ <4@~ <4@'@~ <4H A~ <4HA~ <4�@~ < 4@@~ < 4x@~ < 4g@~ < 4E@< <0=( 53 Other deductions................. =4�-A~ =4 ʑ~ =4*w~ =4T�~ =4 ~ =4J�~ =4�5�$~ =4�;�~ = 4&Z�~ = 4"ݭ~ = 44~ = 4� = =0>( 54 Total receipts less total deducts.. ~ >4j~P"~ >4xRA~ >4jg~ >4�h~ >4�~ >4.h~ >4AM~ >4�~ > 4j~ > 4x�~ > 4��~ > 4� �> >0?( Total 1120S corporation net �?(� ?(?(?(?(?(?(?(? (? (? (? (? ?@�@A��@B��@C��@D�G@E��@F��@G��@H�G@I��@J��@K��@L��@M��@N��@O��@P�G@Q��@R��@S��@T�G@U��@V��@W�@X�@Y��@Z�0@( 55 income (less deficit)............. ~ @4�,~ @4v7Q~ @4�,�~ @4�~ @4�~ @4u~ @4&}�~ @4� �~ @ 4.|�~ @ 4Ʋ�~ @ 4z�"~ @ 4@ @0A( 56 1120S corporation net income..... ~ A4qU;~ A4E~ A4#�~ A4J|D~ A46h3~ A4��~ A4� ~ A4�5�~ A 4�~ A 4Z~ A 4>ڃ~ A 4�3�A A0B( 57 1120S corporation deficit........ ~ B4�~ B4b�~ B4�~ B4�~ B4F�4~ B4nN~ B4n~ B4R*~ B 4Zz~ B 4.6�~ B 4�a~ B 4FpB B0C( Net income (less deficit) from �C(� C(C(C(C(C(C(C(C (C (C (C (C C0D( 58 a trade or business............... ~ D4ֱ�!~ D4 -�@~ D4~xc~ D4^g~ D4/�~ D4rb~ D4�=D~ D4&L�~ D 4��~ D 4~ D 4vݗ~ D 4{�D D0E( 59 Net income....................... ~ E4Z�1~ E4�~ E4r~ E4V~ E4N~ E4rĘ~ E4xn ~ E4[ ~ E 4�~ E 4jb�~ E 4A ~ E 4F)E E0F( 60 Deficit.......................... ~ F4�0~ F4��~ F4~ F4�2�~ F4J�%~ F4kSA~ F4�:*~ F4pRA~ F 4R�)~ F 4Z~ F 4zdr~ F 4FʏF F0G( Portfolio income (less deficit) �G(� G(G(G(G(G(G(G(G (G (G (G (G G0H( 61 distributed to shareholders:..... ~ H4 ~ H42 b~ H4d18A~ H4�+A~ H4�66~ H4��~ H4�#^A~ H4DHA~ H 4Rc�~ H 4��~ H 4z~ H 4]OH H0I( 62 Dividend income.................. ~ I4rT�~ I4n@~ I4@~ I4 @~ I4@~ I4E@~ I4v�!~ I4A~ I 4A~ I 4�8A~ I 40g@~ I 4#AI I0J( 63 Interest income.................. ~ J4�~ J4̦A~ J4L�A~ J40�A~ J4!~ J4.2~ J4�.�~ J4@U~ J 4Jj~ J 4A~ J 4n+A~ J 4Nu�J J0K( 64 Royalty income (less loss)....... ~ K4&A~ K4ȳ@K(*137,517 K(*4~ K4`@~ K4l@~ K4@~ K4@~ K 4{@~ K 4�%@~ K 4�@~ K 4@kAK K0L( 65 Net S-T capital gain (less loss). ~ L4v�~ L4P~ L4`X~ L4�~ L4~ L4� ~ L4p~ L4�7~ L 4~ L 4~ L 4~ L 4�1AL L0M( 66 Net L-T capital gain (less loss). ~ M4��~ M4U~ M4CD~ M4�1A~ M4tOA~ M4Y�~ M4ި ~ M4,q9A~ M 4&}~ M 4`O:A~ M 4`�.A~ M 4&oM M0N( 67 Other portfolio income (net)..... ~ N4�$A~ N4� N(*37 N(*111N(*7,616~ N4@~ N4q@~ N4@~ N (pz~ N 4&@~ N 4@~ N 4EAN N0O( Real estate rental net income �O(� O(O(O(O(O(O(O(O (O (O (O (O O0P( 68 (less deficit)................. ~ P4WA~ P4~ P4A~ P4nS!~ P4!~ P4D~ P4�f~ P4,�A~ P 4�#~ P 4�A~ P 4�> A~ P 4 &AP P0Q( 69 Net income....................... ~ Q4~ Q4C@~ Q4A~ Q4�-~ Q4�,5~ Q4S4A~ Q4�~ Q4("$A~ Q 4,�'A~ Q 4�6A~ Q 4A~ Q 4^\/Q Q0R( 70 Deficit.......................... ~ R4j~ R4�=A~ R4�0@~ R4P�A~ R4mA~ R4x�A~ R4x�$A~ R4P�A~ R 4�A~ R 4@~ R 4@~ R 4@R R0S( Net income (less deficit) from �S(� S(S(S(S(S(S(S(S (S (S (S (S S0T( 71 other rental activity.......... ~ T4,+~ T4n@~ T4�A~ T4y@~ T4P@~ T4@e@~ T4A~ T4@~ T 4p@~ T 4@~ T 4`@~ T 4�8@T T0U( 72 Net income....................... ~ U46RH~ U4Ƹ@~ U4^A~ U4p@~ U4�!@~ U4@~ U4U A~ U4P?A~ U 43@~ U 408@~ U 4T@~ U 4AU U0V( 73 Deficit.......................... ~ V4&A~ V4@V(*18,438V(*29,087V(*44,143V(*25,318~ V4K@~ V4@~ V 4@~ V 4@~ V 4@F@~ V 4@V V0W( 74 Total income tax before credits.... ~ W48�A~ W4`N@W(*4,777W(*4,059W(*2,968W(*1,055~ W4@F@~ W4�;@~ W 4@~ W 4�@~ W 4� @~ W 4u@W W0X( 75 Built-in gains tax............... ~ X4�A~ X4� @ X(-X(*4,059X(*1,815 X(*84~ X42@~ X4@~ X 4@@~ X 4@~ X 4@~ X 4@X X0Y$( 76 Excess net passive income tax.... ~ Y5@ Y)*120Y)*3,929 Y)-Y)*1,153 Y)*224Y)*1,118Y)*1,477~ Y )@~ Y )_@~ Y )@~ Y ) h@Y YkZ3cSource: IRS, 2001 Corporation Source Book of Statistics of Income. 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