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Willis Ba==f8X@"1courier1* MS Sans Serif1* MS Sans Serif1* MS Sans Serif1* MS Sans Serif1" Helvetica1" Helvetica1" Helvetica1xArial1Arial1Arial1Arial1 courier1$courier1" Helvetica1xArial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) General_) \(#,##0\)@*.-(#,##0" ";#,##0" ";"-- ";@" " " "@94#,##0\ \ \ \ ;\-#,##0\ \ \ \ ;\-\-\ \ \ \ ;@\ \ \ \ YT#,##0\ \ \ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ \ \ ;\-\-\ \ \ \ \ \ \ \ ;@\ \ \ \ \ \ \ \ QL#,##0\ \ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ \ ;\-\-\ \ \ \ \ \ \ ;@\ \ \ \ \ \ \ ""@A<#,##0\ \ \ \ \ ;\-#,##0\ \ \ \ \ ;\-\-\ \ \ \ \ ;@\ \ \ \ \ ID#,##0\ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ ;\-\-\ \ \ \ \ \ ;@\ \ \ \ \ \ )$#,##0\ \ ;\-#,##0\ \ ;\-\-\ \ ;@\ \ !#,##0\ ;\-#,##0\ ;\-\-\ ;@\ #,##0;\-#,##0;\-\-;@0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)61_(* #,##0_)\ ;_(* \(#,##0\)\ ;_(* "-"??_)\ ;_(@_)NI_(* #,##0_)\ \ \ \ \ ;_(* \(#,##0\)\ \ \ \ \ ;_(* "-"??_)\ \ \ \ \ ;_(@_)-(#,##0\ \ ;\-#,##0\ \ ;\-\-\-\-\ \ ;@\ \  0_);\(0\)                ( &      "@ "@ !  @@  !  $  !   (   8  !  8  (  ,  !(`   (`  1     ( 1 q"( q@ (@ ( 8@ &8 8  ( q"@ q" @ q"( q"(@  "@  <@ @ <@@  (  <@ <@  (  <@ <@ 8  8 < < <@ <@  1 <   (  !8  %  (  style_col_headingsstyle_col_numbersstyle_footnotesstyle_spannersstyle_stub_lines style_titles style_totals8 ``i̜̙3f3333f3ffff333ff333f33f33BBB\`8CRTAB02# _Parse_In;  _Parse_Out:) column_headings;( column_numbers; data; \ footnotes:]  ;i$ SelectArea; \" spanners;$ stub_lines;\  titles;G2totals)/; ;;++;778H@ 0e0e      A@@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||@   A[Table 2--Balance Sheet, Income Statement, and Selected Other Items, by Size of Total AssetsfTable 2--Balance Sheet, Income Statement, and Selected Other Items, by Size of Total Assets--Continued[All figures are estimates based on samples--money amounts are in thousands of dollars and size of total assets is in whole dollars] Size of total assetsItemTotal returns of$100,000$500,000 $1,000,000 $5,000,000 $10,000,000 $25,000,000 $50,000,000 $100,000,000 $250,000,000active corporations Zero assets under under underor$250,000 $500,000 moreNumber of returns, total Total assets Cash! Notes and accounts receivable& Less: Allowance for bad debts Inventories.) Investments in Government obligations Tax-exempt securities Other current assets# Mortgage and real estate loans. Other investments. Depletable assets% Less: Accumulated depletion. Land$ Intangible assets (amortizable).' Less: Accumulated amortization Other assets.Total liabilities. Accounts payable= Mortgages, notes, and bonds payable in less than one year Other current liabilities.; Mortgages, notes, and bonds payable in one year or more Other liabilities Capital stock# Retained earnings, appropriatedTotal receipts Business receipts. Interest. Rents. Royalties.F Net short-term-capital gain reduced by net long-term capital loss.F Net long-term capital gain reduced by net short-term capital loss. Net gain, noncapital assets2 Dividends received from domestic corporations.1 Dividends received from foreign corporations. Other receiptsTotal deductions.$ Inventory, beginning of year. Purchases. Cost of labor.1 Additional inventory costs (section 263A). Other costs.% Less: Inventory, end of year. Compensation of officers. Salaries and wages. Repairs. Bad debts" Rent paid on business property Taxes paid Interest paid Amortization Depreciation Depletion. Advertising< Pension, profit-sharing, stock bonus, and annuity plans. Employee benefit programs. Net loss, noncapital assets Other deductions%Total receipts less total deductions.=Constructive taxable income from related foreign corporationsNet income (less deficit) ! Personal holding company tax. Alternative minimum taxForeign tax creditU.S. possessions tax credit"Nonconventional source fuel creditGeneral business creditPrior year minimum tax credit& Less: Cost of treasury stock.Number of returns, total..Total assets.. Cash..# Notes and accounts receivable..( Less: Allowance for bad debts.. Inventories..+ Investments in Government obligations.. Tax-exempt securities..$ Mortgage and real estate loans.. Other investments.. Depletable assets..& Less: Accumulated depletion.. Land..% Intangible assets (amortizable)..) Less: Accumulated amortization.. Other assets..Total liabilities.. Accounts payable..? Mortgages, notes, and bonds payable in less than one year.. Other current liabilities..= Mortgages, notes, and bonds payable in one year or more.. Other liabilities.. Capital stock..% Retained earnings, appropriated..' Less: Cost of treasury stock..Total receipts.. Business receipts.. Interest.. Rents.. Royalties..G Net long-term capital gain reduced by net short-term capital loss..! Net gain, noncapital assets..3 Dividends received from domestic corporations..2 Dividends received from foreign corporations.. Other receipts..Total deductions..% Inventory, beginning of year.. Purchases.. Cost of labor..2 Additional inventory costs (section 263A).. Other costs..& Less: Inventory, end of year.. Compensation of officers.. Salaries and wages.. Repairs.. Bad debts..$ Rent paid on business property.. Taxes paid.. Interest paid.. Amortization.. Depreciation.. Depletion.. Advertising..= Pension, profit-sharing, stock bonus, and annuity plans.. Employee benefit programs..! Net loss, noncapital assets.. Other deductions..&Total receipts less total deductions..?Constructive taxable income from related foreign corporations..Net income (less deficit).. Income subject to tax.." Personal holding company tax.. Alternative minimum tax..$Nonconventional source fuel credit..General business credit..Prior year minimum tax credit..6 Interest on Government obligations: State, local..G Net short-term capital gain reduced by net long-term capital loss.. Income tax..Size of total assets--continued Additional paid-in capital  Additional paid-in capital-*244*258*16*27*390*1*564*444*231*337*11*382*13,740*85,956*1,123*1,733*1,038*7,214*2,521 Loans to shareholders Loans from shareholders Charitable contributions' Adjustments to shareholder's equity Depreciable assets [26]... Less: Accumulated depreciation [26].., Retained earnings, unappropriated [27].. Cost of goods sold [19]..%Total income tax before credits [7].. Recapture taxes [25]%Total income tax after credits [2].. [1]D2000, Corporation Income Tax Returns: Returns of Active CorporationsFootnotes at end of table."[1] This amount is less than $500.[2] Credits include foreign tax, U.S. possessions tax, nonconventional source fuel, qualified electric vehicle, general business, prior year minimum tax, and qualified zone academy bond credit. Credits may or may not be shown separately.[7] This amount includes the following: income tax, personal holding company tax, recapture taxes, alternative minimum tax, excess net passive income tax (Form 1120S), branch tax (Form 1120 F), tax from Part II, III, and IV (Form 1120 REIT), tax from Line 4, Part II (Form 1120 RIC), tax from page 1, line 5 (Form 1120 PC), and adjustments to income tax, and to total tax, which are not shown separately.[19] This amount includes death benefits filed by 1120 L returns, and losses incurred filed by 1120 PC returns but are not shown separately.[25] This amount includes the recapture of investment credit, low income housing credit, qualified electric vehicle credit, and Indian employment credit.[27] Retained earnings unappropriated includes Forms 1120A and 1120S retained earnings which includes appropriated and unappropriated. Unappropriated was usually the largest amount.~Source: Internal Revenue Service, Statistics of Income - 2000, Corporation Income Tax Returns, Publication 16, September 2003.[26] Depreciable assets includes depletable and intangible assets for Form 1120A. Form 1120A provided only one line amount for depreciable, depletable, and intangible assets and the largest amount was usually xdepreciable assets. Similarly, accumulated depreciation includes accumulated depletion and amortization for Form 1120A.Note: See Section 1 (Introduction), Section 2 (Changes in Law and Regulations), Section 3 (Description of the Sample and Limitations of the Data), and #Section 5 (Explanation of Terms). * - Estimate is based on fewer than t<een returns, not selected at the 100 percent rate, and should be considered statistically unreliable. 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