�\pjnwill00 P� � �<3:FO[`jd*hko rt wy |~ �B�  dMbP?_"*+�%�����?1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm "$"#,##0 ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -� -�?C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C "� ��C  � ��C !� ��C � ��C  � ��C  8C  8�C  �C "<��C "���C  "<��C "��C  "��C  "�C  "<C "8�C  "���C  "<�C "��C  "��C  "�C "8�C "8C "8�C "�C  �C !�C  <��C  �C  <��C  <�C  <�C  8�C  8�C  <C  <�C  �C  <�C !��C  ��C  ��C "�C "��C "��C "��C "�C  ��C  ��C  ��C "<�C  <�C  8C  8�C  "<��C "���C  "��C  <��C  <��C  <�C  ��C  "���C  8�������������U} �*1} �} �} �   ,l@ ,�@ ,i@ ,q@  , @0 ,��) ,r�) ,��)  ,��)  ,�@ ,��, ,��, ,��, ,��, ,��, ,�@ ,�@ ,�@ ,�@ ,�@ ,��, ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,}@ ,�@~6vTable 14--All Partnerships Except Limited Liability Companies: Total Assets, Trade or Business Income and Deductions, *******e7]Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002`8X[All figures are estimates based on samples-- money amounts are in thousands of dollars] .89% & ''Size of total assets''' ( ( ( ;Item All Under~ �?~ j@~ j@~ E�A/: Asset Zero ZeroUnder Under Under FUnder /< SizesAssetsAssets~ j@~ j@~ �A~ G�.A/= (1) (2) (3) (4) (5) (6) $(7)  >Number of partnerships~ +�O~ +@@~ +l�A~ +A~ +0@~ +A~ Hp@ 1 , > Number of partners~ +`�~ +dA~ +u~ +%~ +hA~ +N~ H �#A 1 > Total assets +peA~ +~ +~ +J�~ +F~ +�~ HvP 17 >/Income and deductions from a trade or business: + + + + + + H 1 > Total income +AA~ +I�~ +zn:~ +�c~ +F~ +:В ~ H. 1 ? Business receipts-@YA~ -V�~ -- ~ -n�&~ -V-~~ -^J- ~ I[� F?> Ordinary income from other partnerships and fiduciaries~ -�B~ -yA~ -Z@~ -@[A~ -P@~ - �A~ IH�A? Farm net profit~ -z~ -@~ -L� A~ -@�A~ -/A~ -^�&~ I�,A*?" Net gain, noncapital assets~ -^~ -@~ -!~ -u@~ -@~ -@~ I@? Other income~ -�/�~ - E@~ -Z~ -H|A~ -�A~ -�"A~ I%A> Total deductions+dA~ +jw�~ +B ~ +& ~ +j(~ +J ~ HO1 ,+?# Cost of sales and operations-[rA~ -y/A~ -ʿ�~ -�~ -c~ -Λ]~ I< /?' Inventory, beginning of year~ -~ -@~ -��~ -HA~ -رA~ -�~ I\9A? Purchases~ -v~ -�A~ ->~ -r�~ -C~ -PhA~ I{[ ? Cost of labor~ -bQ�~ -"@~ -P~ -L"A~ -�-A~ -L#9A~ IrA=?5 Additional inventory costs (section 263A )~ -`V~ -@~ -p�A~ -0QA~ -@@~ -` A~ I,�A? Other costs~ -b$5~ -p�A~ -Z~ -Y�~ -g$A~ -�~ I0?( Less: Inventory, end of year~ -ޠ7~ -@~ -�~ -X�A~ -4�A~ ->�~ I ] ? Salaries and wages~ -.e~ -0PA~ -z~ -�~ -^0�~ -|_A~ Ik�-?% Guaranteed payments to partners~ -w�~ -`~A~ -^Y~ -Hg~ -~%A~ -&~ Iȹ#A? Rent paid~ -fy~ -0@~ -ƠN~ -V2A~ -$~ -~ I(j(A? Interest paid~ -fQD ~ - @~ - N~ -fA~ -�*@~ -�A~ I�A ? Taxes and licenses~ -2~<~ -F@~ -� 6~ -�A~ - rA~ -LW1A~ I�A ,l@! ,}@" ,�@# ,@$ ,}@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,��,, ,�@- ,@. ,��,/ ,��,0 ,�@1 ,�@2 ,@3 ,�@4 ,�@5 ,�@6 ,��,7 ,�@8 ,|@9 ,��,: ,�@; ,|@< ,��,= ,�@ > ,}@? ,l@ ? Bad debts~ -]~ -@@~ -H�A~ -C@~ -@~ -`@~ Ih�A%!? Repairs and maintenance~ !-{�~ !-@~ !-� A~ !-A~ !-`@~ !-�A~ !IP� A"? Depreciation~ "-r ~ "-O@~ "-� l~ "-ȈA~ "-IA~ "-v9~ "I6�"#? Depletion~ #-A~ #-~ #-@~ #-E@~ #-D@~ #-@~ #Il@$$? Retirement plans, etc.~ $-^-~ $-!@~ $-AA~ $-`@~ $-@~ $-yA~ $IЊ@'%? Employee benefit programs~ %-�,~ %-@d@~ %-XpA~ %-p@~ %-0`@~ %- A~ %IA@&?8 Net loss from other partnerships and fiduciaries ~ &-�)�~ &-�~ &-0A~ &-@~ &-@@~ &-0�A~ &ILBA'? Farm net loss ~ '-k�~ '-8@~ '-@A~ '-`o@~ '-H�A~ '-`2A~ 'IHEA,(?$ Net loss, noncapital assets ~ (-[8A~ (-@~ (-@~ (-0@~ (- i@~ (-�1@~ (I^@!)? Other deductions ~ )-�4�=~ )-�"A~ )-�~ )-F|�~ )-��~ )-� u~ )I;;*>3 Net income (less deficit) from trade or business~ *+�%~ *+�~ *+:Q~ *+B~ *+ޗz~ *+K�~ *H�*1* ,+? Net income~ +-:\�)~ +-|#A~ +-��~ +-rz~ +-�~ +-&[~ +I6_++ ,? Deficit ~ ,-ZZ�~ ,-' ~ ,-�~ ,-�,A~ ,-�&~ ,-6~ ,In4->,Portfolio income (less deficit) distributed -------------I-1- ,.> directly to partners~ .+j� ~ .+>0;~ .+FA~ .+kA~ .+)A~ .+ja~ .H�?u.1/? Interest income~ /-jB� ~ /-hs&A~ /-2 �~ /-�/@~ /-C@~ /-d A~ /I4�A// 0? Dividend income~ 0-~ 0-p@~ 0-6ll~ 0-d@~ 0-P�A~ 0-p� A~ 0I@1? Royalty income~ 1-Cu~ 1-`q@~ 1-P'A~ 1-@ A~ 1-@~ 1-(�A~ 1IA62?. Net short-term capital gain (less deficit)~ 2-*~ 2-Ș@~ 2- �~ 2-@~ 2-@�~ 2-~ 2I �53?- Net long-term capital gain (less deficit)~ 3-(IA~ 3-�@~ 3-�!~ 3-~ 3-�@~ 3-X�%A~ 3Ip�1A14?) Other portfolio income (less deficit)~ 4-�(Real estate rental income (less deficit)~ 5+�~ 5+f@~ 5+C~ 5+A~ 5+P!A~ 5+S~ 5H�515 ,6? Net income~ 6-. ~ 6-jV]~ 6-A�~ 6-̞&A~ 6-"A~ 6-RA~ 6I.%�66 7? Deficit ~ 7-Bv~ 7-U~ 7->wV~ 7-A~ 7-@~ 7-N�&~ 7InG<<8>4Net income (less deficit) from other rental activity~ 8-�;%~ 8-~ 8- @~ 8- .@~ 8-@~ 8-JA~ 8I@818 ,9? Net income~ 9-�EA~ 9-T@~ 9-d�A~ 9-v@~ 9-&@~ 9-A~ 9IpHA99 :? Deficit ~ :-�~ :-8� A~ :-� A~ :-!@~ :-h@~ :-Z@~ :I@@+;>#Total net income (less deficit) [1]~ ;+N�4~ ;+DF~ ;+v�~ ;+�:t~ ;+�~ ;+~ ;H��;1; ,<? Net income~ <- sH~ <-nE�~ <-orA~ <-֫�~ <-�~ <-~ <I4<< =@ Deficit ~ =.T�~ =.�X~ =.�~ =.*qJ~ =.#A~ =.^~ =Jҟ�">KFootnotes at end of table.>5>5>5>5>5>5>5~?6vTable 14--All Partnerships Except Limited Liability Companies: Total Assets, Trade or Business Income and Deductions, ?*?*?*?*?*?*?*@ ,l@A ,t@B ,d@ C , @0D ,�@E ,��)F ,��) G ,t�) H ,��)I ,g@J ,�@K ,��,L ,��,M ,��,N ,��,O ,��,P ,�@Q ,@R ,�@S ,}@T ,�@U ,��,V ,�@W ,~@X ,�@Y ,�@Z ,@[ ,�@\ ,�@] ,�@^ ,y@_ ,}@p@7hPortfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002--continued`A8X[All figures are estimates based on samples-- money amounts are in thousands of dollars]B8C9 C& C')C&!Size of total assets -- continuedC'C'C'CCC ( DAItem~ D�.A~ D�SA~ D�cA~ DwA~ D ׇA~ DLחAD!D/D )D ( EB EUnder EUnder EUnder EUnder EUnder  EForE"E/FB~ F�SA~ F�cA~ FwA~ FׇA~ FחA FGmoreF#F/GC G(8) G(9) G(10) G(11) G(12) G$(13)GGG  HD H0H0H0H0H0HMHHH I>Number of partnerships~ I+OA~ I+@~ I+\@~ I+"@~ I+]@~ IH-@I1I1I ,J> Number of partners~ J+U~ J+>� ~ J+ַF~ J+�3!A~ J+fA~ JHx78AJ1J1J ,K> Total assets~ K+JV~ K+d�:~ K+pRT~ K+�2wD~ K+j\NKH#JAK1K17L>/Income and deductions from a trade or business:L+L+L+L+L+LHL1L1M> Total income~ M+�d~ M+YP ~ M+�2~ M+V�~ M+>~"MHAM1M1 N? Business receipts~ N-i ~ N-a ~ N-&9�~ N-~ N-�NI�8ANNN FO?> Ordinary income from other partnerships and fiduciaries~ O-�:z~ O-8~ O-�;A~ O-&X~ O-`�;A~ OI�OOO P? Farm net profit~ P-�A~ P-@~ P-�@~ P-j@~ P-@~ PI@@P*Q?" Net gain, noncapital assets~ Q-ܴA~ Q-DA~ Q-HCA~ Q- @~ Q-p@~ QIvA�QR? Other income~ R-*�~ R-CA~ R-�~ R->F�~ R-PA~ RI6� RS> Total deductions~ S+E�~ S+` ~ S+G.~ S+V~ S+�*SHhAS1S1S ,+T?# Cost of sales and operations~ T-�� ~ T-�~ T-�~ T-n1_ ~ T-BN! ~ TIhrT/U?' Inventory, beginning of year~ U-2~ U-~ U-25^~ U-8j~ U-& ~ UIf�UUU V? Purchases~ V-~L9 ~ V-iN~ V-�~ V-�~ V-&H~ VICV W? Cost of labor~ W-e�~ W-h~ W-2~ W-֜~ W-v߀~ WIW=X?5 Additional inventory costs (section 263A )~ X-�"~ X-!A~ X-�&A~ X-A~ X-(7A~ XIT�;AXY? Other costs~ Y-ʰ�~ Y- �~ Y-� ~ Y-Ҝ7~ Y-fi~ YI*�!Y0Z?( Less: Inventory, end of year~ Z-E;~ Z-~ Z-b5�~ Z-V�~ Z-* ~ ZIj{Z [? Salaries and wages~ [-~ [-2o~ [-6�"~ [-V�~ [-j~ [I [-\?% Guaranteed payments to partners~ \-b~ \-hN!A~ \-%A~ \-~+~ \-�.A~ \I�4\]? Rent paid~ ]-m�~ ]-5~ ]-M]~ ]-.Z~ ]-�|~ ]Ig�]^? Interest paid~ ^-X~ ^-l/0A~ ^-l~ ^-`~ ^-�)e~ ^It�^ _? Taxes and licenses~ _-pk9A~ _-�#7~ _-3A~ _-0�/A~ _-ZK~ _IZ_` ,l@a ,y@b ,�@c ,|@d ,y@e ,�@f ,�@g ,�@h ,@i ,�@j ,�@k ,�@l ,|�,m ,�@n ,�@o ,��,p ,��,q ,�@r ,|@s ,�@t ,�@u ,�@v ,�@w ,x�,x ,�@y ,�@z ,x�,{ ,�@| ,�@} ,x�, ~ ,�@ ,�@`? Bad debts~ `-@~ `-!~ `-�"~ `-l�A~ `-L�$A~ `I�b`%a? Repairs and maintenance~ a-F�"~ a-A~ a-t!A~ a-gA~ a-A~ aI9�ab? Depreciation~ b-fn�~ b-�3A~ b-nf�~ b-�3t~ b-> �~ bIJ�bc? Depletion~ c-Ȝ@~ c-@~ c-4@~ c-3@~ c-@~ cIh�Ac$d? Retirement plans, etc.~ d-0XA~ d-�@~ d-(�A~ d-A~ d-pWA~ dIj�d'e? Employee benefit programs~ e-�5$~ e-�>A~ e-F�$~ e-x� A~ e-%A~ eIf�-e@f?8 Net loss from other partnerships and fiduciaries ~ f-^�.~ f-�0"A~ f-(A~ f-V�7~ f-f�3~ fIFhfg? Farm net loss ~ g-s+A~ g-iA~ g-@~ g-A~ g-@~ gI @g,h?$ Net loss, noncapital assets ~ h-p@~ h-�%@~ h-`@~ h-@@~ h-@@~ hIt�.Ah!i? Other deductions ~ i-Z~ i-NY~ i-/i~ i-�~ i- U�~ iI��#i;j>3 Net income (less deficit) from trade or business~ j+�~ j+~ j+~ j+�~ j+no�~ jH| j1j1j ,k? Net income~ k-v�~ k-|~ k-2~ k-:9z~ k-*~ kIxMkl? Deficit ~ l-UA~ l-tAA~ l-�~ l-�~ l-`�~ lI�lll 4m>,Portfolio income (less deficit) distributed m-m-m-m-m-mIm1m1m ,n> directly to partners~ n+.~ n+��~ n+�!~ n+�8�~ n+Ң�~ nH� i n1n1n ,o? Interest income~ o-;A~ o-*C~ o-�~ o-w�~ o-�0�~ oI ooo p? Dividend income~ p-�G~ p-@M#A~ p-6 5~ p-:~ p-.�<~ pI~4�ppp q? Royalty income~ q-(�A~ q-�A~ q-A~ q-@@~ q-x� A~ qIޗq6r?. Net short-term capital gain (less deficit)~ r-r�~ r-�~ r-#~ r-ж~ r-~ rI`Z�r5s?- Net long-term capital gain (less deficit)~ s-N~ s-P6A~ s-n~ s-WA~ s-m@~ sIs1t?) Other portfolio income (less deficit)~ t-@~ t-@~ t-0@~ t-Pw@~ t-@@~ tI�6At0u>(Real estate rental income (less deficit)~ u+�=1~ u+9A~ u+�X~ u+� A~ u+1~ uH*�$u1u1u ,v? Net income~ v-JV~ v-~ v-�a~ v-Zl�~ v- )�~ vI�vw? Deficit ~ w-r�~ w-N~ w-~ w-b�~ w-+e~ wI�4�www <x>4Net income (less deficit) from other rental activity~ x+hA~ x+A~ x+�)@~ x+A~ x+~ xHh�5�x1x1x ,y? Net income~ y- A~ y-A~ y-%@~ y-A~ y-@~ yIjByz? Deficit ~ z- @~ z-@~ z-@~ z-@~ z-p� A~ zI zzz +{>#Total net income (less deficit) [1]~ {+�4�~ {+~ {+~ {+��~ {+� :~ {H��{1{1{ ,|? Net income~ |-n�~ |-za�~ |-΋�~ |-�~ |-&u~ |I.#|}@ Deficit ~ }.6:�~ }.b�~ }._A~ }.fe~ }.V�;~ }J�}}} �~2�[1] Total net income (less deficit) is the sum of net income (less deficit) from trade or business, portfolio income (less deficit) distributed directly to partners~2~~~~~~�3� (excluding net short-term capital gain (less deficit) or long-term capital gain (less deficit), net income (less deficit) from rental real estate, and net income (less deficit) from other rental activity.3,l@�,�@�,X@�,_@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @r3j* Estimate should be used with caution because of the small number of sample returns on which it is based.4@�38NOTE: Detail may not add to totals because of rounding.�4�G�3?Source: IRS, Statistics of Income, Unpublished Data, July 2004.�4��3�4��3�4�������������������������������������,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @���������������������������������,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @���������������������������������,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @��������������������������������,l@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @       ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@@ ,l@A ,@B ,@C ,@D ,@E ,@F ,@G ,@H ,@I ,@J ,@K ,@L ,@M ,@N ,@O ,@P ,@Q ,@R ,@S ,@T ,@U ,@V ,@W ,@X ,@Y ,@Z ,@[ ,@\ ,@] ,@^ ,@_ ,@` ,l@a ,@b ,@c ,@d ,@e ,@f ,@g ,@h ,@i ,@j ,@k ,@l ,@m ,@n ,@o ,@p ,@q ,@r ,@s ,@t ,@u ,@v ,@w ,@x ,@y ,@z ,@{ ,@| ,@} ,@~ ,@ ,@ ,l@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,l@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,l@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,l@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@� ,@ ,�@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,@  ,@= I�X/> ��"