�\pJames N. Willis ��m�$G&�=Sj"�M�T�� w T6LMc{�3�^>�2 J`$x.�X���z-B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Helv1 ��Helv��&�?'�?(�?)�?�"Fllis�?�? @V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mmro@"............................................................................................................"%"#,##0" ";\-#,##0" ";"-- ";@" ""*"\ ##,##0;"*"\-##,##0!#,##0" ";\-#,##0" ";"-- ";@" " ##0.0E+0mm:ss@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 $� ��C "� ��C  � ��C  ��C #��C  ��C #��C  ��C  ��C  ��C  ���C #���C  ��C #���C &��C &���C "��C &�C &��C "��C "���C  (��C  �C "�C  (�C ���C "8��C "��C  �C "�C "��C "��C "��C  ��C #<��C #�C  �C  ��C  ,��C  �C  ��C  ��C #<��C #�C #<��C #�C  �C #�C "���C  �C &�C &8�C &8C &��C &�C "���C 8��C  ���C #8C #<C �C ��C ��C ��C ��C "��C ���C  (C  (�C �C "���C "��C 8C <C !"�C !"��C !"���C !"��C �C &�C #�C !"��C ���C !"���C !"��C  (�C  ��C ��C  ��C �C ��C "��C #<��C  ,��C #<��C #<��C  ��C ��C "��C ��C  0�C  0C ��C #��C ��C ���C ���C ��C #�C #�C �C ��C �C ��C ���C ��C �C ��C "��C ���C  (C #��C !"<�C  �C ! ��C ! ��  Asterick������������������U} �(k}  �k m  �l �� �� �  d �� �� �� �� �� � �d �� �d �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��nfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions,  \TPortfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups _W[All figures are estimates based on samples--money amounts are in thousands of dollars]   +!#Raw materials and energy production""""""  #3$+Agriculture, forestry, fishing, and hunting%%%%%  &Item 'All''()' Forestry 'Fishing,*Support +&' industries 'Total ,Total 'Crop'Animal -and'hunting,. activities *&'',' production' production'logging -and*for agriculture * & ' ' ' ' '  ' 'trapping * and forestry * & ' ' ' ' ' ' ' * * / 0(1) 0(2) 0(3) 0(4) 0(5) 0(6) 0(7) 1(8) )  2 2 2 2 2 2 2 3 ) 4Number of partnerships~ 5l?3A~ 5]@~ 5@~ 5`@~ 5@~ 5@~ 5@~ 6@ 74Number of partners~ 5-~ 5"~ 5�5 A~ 5pH@~ 5S@~ 5@~ 5@~ 6e@ 74 Total assets5�0A~ 5ʤ.~ 5F~ 56%�~ 5Ζ:~ 5H}~ 5,A~ 6�g 758-Income and deductions from trade or business:9999999: ;4 Total income5aA~ 5q~ 5_~ 5.~ 5�/�~ 5v6A~ 5fG~ 6�  < Business receipts=@�A~ =*g~ =dA~ =Nl~ =n�~ =�5A~ =T;1A~ >OA ;3 Ordinary income from other partnerships and =======> < fiduciaries~ =b ~ =ZCA~ =@=*14,053=*80,604~ =@~ =>*4,194 < Farm net profit~ =hDA~ =Y�~ =rU�~ =]g~ =\~+A=*1,426~ =>*14,678 *<" Net gain, noncapital assets~ =LVA~ =,A~ =�2A~ =@~ =`� A=*4,492=*4,389~ >ܑ@ !< Other income (net)~ =z~ =�~ =@� A~ =`@~ =@~ =s@=*30,880~ >`9@ 4 Total deductions5@A~ 5�~ 5��~ 5Fq~ 5.~ 5~K~ 5-A~ 6v� ;+<# Cost of sales and operations={aA~ =�~ =^�~ =k/A~ =�>A~ =>�%~ =1!~ >� /<' Inventory, beginning of year~ =x�~ =^r~ = ~ =H�A~ =P�A=*24,311=*8,777~ >A < Purchases~ =�t~ ="t ~ =Z 3~ =$~ =_=*240,748=*364,531~ >l9AA  < Cost of labor~ =�"~ =�>W~ =#A=*106,446~ = @=*37,764=*46,041~ >Y@ <<4 Additional inventory costs (section 263A)~ =�4a~ ="A~ =a@~ =r@ =*790~ ==*1,850>*5,097 < Other costs~ =*&~?~ ="~ =R_~ =A~ =l�A~ =@~A~ =(vA~ >`�A 0<( Less: Inventory, end of year~ =��~ =�2�~ =N&~ =HRA~ =A=*27,961=*69,582~ >�<A  �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� < Salaries and wages~ =K�!~ = �7A~ = ~ =A~ =(@~ =@ =*22,436~ >� A -!<% Guaranteed payments to partners~ !=�#_~ !=A~ !=`A~ !=@~ !=.@!=*30,375!=*8,461~ !>@! "< Rent paid~ "=� �~ "=�$(A~ "=%@~ "=@~ "=@~ "=I@~ "=@~ ">`@" #< Interest paid~ #=®�~ #=|JA~ #=�A~ #=`@~ #=<@~ #=@~ #=G@~ #> +@#  $< Taxes and licenses~ $=On~ $=>Q~ $=p@~ $=@~ $=M@~ $=W@~ $=@~ $>�+@$ %< Bad debts~ %=yo~ %=;@~ %=@%=*2,980%=*1,629~ %=P@%=*2,039~ %>@% %&< Repairs and maintenance~ &=�~ &= 0"A~ &=x�A~ &=@~ &=F@~ &=@\@~ &=@@~ &> @& '< Depreciation~ '=2T~ '=PIA~ '=�5A~ '= @~ '=@~ '= M@'=*36,974~ '>p@' (< Depletion~ (= �A~ (= A~ (=~ (=~ (=~ (=~ (=~ (>( $)< Retirement plans, etc.~ )=�~ )= L@~ )=@~ )=@)=*1,614)=*3,932~ )=~ )>ؙ@) '*< Employee benefit programs~ *=P]A~ *=�2A~ *=@@~ *=`@~ *=@*=*4,341~ *=А@~ *>a@* @+<8 Net loss from other partnerships and fiduciaries ~ +=ZX�~ +=H�A~ +=@+=*12,899+=*7,802+=*1,390+=*8,355+>*1,396+ ,< Farm net loss ~ ,=�/ A~ ,=A~ ,=XoA~ ,=t@~ ,=P$@~ ,=~ ,=~ ,>, ,-<$ Net loss, noncapital assets ~ -=�A~ -=@-=*8,083~ -=-=*8,030~ -=~ -= ->*52- !.< Other deductions ~ .=k.9~ .=�4w~ .=;A~ .=iA~ .= A~ .=�A~ .=xEA~ .>FG). ;/43 Net income (less deficit) from trade or business~ /5t!8~ /5Jt~ /5�~ /5i~ /50A~ /5@I A~ /5A~ /6�A/ ;0< Net income~ 0=DE9~ 0=f �~ 0=ZI�~ 0=m~ 0=j%E~ 0=�< A~ 0=A~ 0>OA0 1< Deficit~ 1=#~ 1=BA~ 1=` @~ 1=P@~ 1=N@1=*7,795~ 1=1>*5,6731 428,Portfolio income (less deficit) distributed 2?2?2?2?2?2?2?2@2 ;34 directly to partners~ 35B:~ 35RM�~ 35C~ 35�A~ 35A~ 35A~ 35Z@~ 36uA3 ;4< Interest income~ 4=^~ 4=&O~ 4=�A~ 4=A~ 4=P@~ 4=�@4=*2,698~ 4>@4 5< Dividend income~ 5=2K�~ 5=A~ 5= @~ 5=@@~ 5=@5=*2,190 5=*5475>*2,2715 6< Royalty income~ 6=�6N~ 6=(�9A~ 6=�@6=*11,1506=*32,3986=*45,862~ 6=6>*5,2256 67<. Net short-term capital gain (less deficit)~ 7=v`~ 7=~ 7=~ 7=7=*-1,976 7=*177~ 7=7>*-1,7047 58<- Net long-term capital gain (less deficit)~ 8=�Z~ 8=T�)A~ 8=�$~ 8=XA~ 8=0A8=*39,424~ 8=8>*116,9228 19<) Other portfolio income (less deficit)~ 9=r~ 9=@9=*3,293 9=*6749=*2,618~ 9=~ 9=~ 9>9 0:4(Real estate rental income (less deficit)~ :5nZ~ :5@^A~ :5t�A~ :50� A~ :50@:5*23,165~ :5:6*13,224: ;;< Net income~ ;=�4�~ ;=\bA~ ;=iA~ ;= A~ ;=�@;=*23,381~ ;=;>*13,290; << Deficit~ <=vV~ <=A@<=*7,637<=*4,917<=*2,438 <=*216~ <=~ <>P@< <=44Net income (less deficit) from other rental activity~ =5OA~ =5� A~ =5� A~ =5�;A=5*3,347 =5*492=5*2,745~ =6= ;>< Net income~ >=~ >= A~ >=`A~ >=A>=*3,361 >=*492>=*2,745~ >>> ?< Deficit~ ?= IA?=*2,902?=*2,793?=*2,780 ?=*14~ ?=~ ?=~ ?>? @ �lA ��B �C ��D ��E � F dG ��H �zI �~J ��K ��L �qM ��N �dO ��P ��Q ��R ��S ��T ��U ��V ��W ��X ��Y ��Z ��[ ��\ ��] ��^ ��_ ��@4Total net income [1]~ @5a~ @5RXf~ @5~ @5�'�~ @5 T~ @5�A~ @5hA~ @6`�A@ ;"AAFootnotes at end of table.ABABABABABABABABA nBfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, BBBBBBBBB ;gC_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedCCCCCCCCC ;_DW[All figures are estimates based on samples--money amounts are in thousands of dollars]DDDDDDDDD EEEEEECEEEE FD6FE.Raw materials and energy production--continuedFFFFFFFGFEGoods productionFHFHF GG$MiningG%G%GIGJGJG$ ConstructionG%G  H&ItemH(H(H)H-SupportH'H'H-H. Building,H )I& I,TotalI' Oil and gas I'OtherI- activitiesI' Utilities I'Total IKTotalI* developing,I )J&J,J' extractionJ' miningJ- for miningJLJ-JKJ. and generalJ )K)K'K'K'K'KLKLKLK. contractingK )L/ L0(9) L0(10) L0(11) L0(12) L0(13) L0(14) L0(15) L1(16)L )MM'M'M'M'M'M'M2M3M )N4Number of partnerships~ N5Q@~ N5@~ N5̚@~ N5@~ N5Д@~ N5@~ N5�3@~ N6 r@N 7O4Number of partners~ O5d�A~ O5�A~ O5@~ O5T@~ O5ϻ@~ O5A~ O50�A~ O60 AO P4 Total assets~ P5:Z�~ P5:|~ P5B~ P50Y0A~ P5z�-~ P5f;D~ P5 ~ P6C+P 5Q8-Income and deductions from trade or business:Q9Q9Q9Q9Q9Q9Q9Q:Q R4 Total income~ R5&^� ~ R5JX ~ R5�~ R5FR~ R5f� ~ R5]5e~ R5_s~ R66A�R  S< Business receipts~ S=n ~ S=� ~ S=�5�~ S=O~ S=� " ~ S=;b~ S=�~ S>uS ;T3 Ordinary income from other partnerships and T=T=T=T=T=T=T=T>T U< fiduciaries~ U=�Q~ U=1AU=*155,075~ U=~ U=`�0A~ U=�-�~ U=T�6A~ U>5AU V< Farm net profit V=*261 V=*256 V=*5~ V=~ V=V=*2,409 V=*655 V>*655V *W<" Net gain, noncapital assets~ W=~S&~ W=X�"A~ W=@@ W=*275~ W=@~ W=(~ W=^@~ W> z@W !X< Other income (net)~ X=[g~ X=vH~ X=,7A~ X=@~ X=�A~ X=^s�~ X=l<~ X>~�.X Y4 Total deductions~ Y5*�<~ Y5t~ Y5~ Y5FC~ Y5� < ~ Y5�;\~ Y5zN~ Y6<Y +Z<# Cost of sales and operations~ Z=�,~ Z=ަ�~ Z=~ Z=�/~ Z="#�~ Z=I~ Z= ~ Z>Z /[<' Inventory, beginning of year~ [=^{5~ [=xbA~ [=x�A[=*8,602~ [=\{A~ [=&+~ [=u�~ [>�[ \< Purchases~ \=b=~ \=z�~ \=G>~ \=�>A~ \=je�~ \="�."~ \=n n~ \>6�\  ]< Cost of labor~ ]=�.A~ ]=0S A~ ]=Xn$A]=*106,490~ ]= U@~ ]=i�~ ]=�-~ ]>c] =^<5 Additional inventory costs (section 263A )~ ^=@�!A^=*450,655~ ^=�A~ ^=^=*20,714~ ^=Ƥ�~ ^=!�~ ^>~χ^ _< Other costs~ _=f~ _=MA~ _=4EA_=*188,824~ _=T"~ _=&oE$~ _=A� ~ _>:| _ ` �la ��b ��c ��d ��e ��f ��g ��h ��i ��j ��k ��l ��m ��n ��o ��p ��q ��r ��s ��t ��u ��v ��w ��x ��y ��z ��{ ��| ��} ��~ �� ��0`<( Less: Inventory, end of year~ `= {H~ `=&�0~ `=A`=*15,115~ `=H8A~ `=�/ ~ `=�:�~ `>6�`  a< Salaries and wages~ a=~�!~ a=<�A~ a=@~ a=@@~ a=,�A~ a=�~ a=�~ a>da -b<% Guaranteed payments to partners~ b=@~ b=@@b=*32,099b=*1,404~ b=o@~ b=d41A~ b=Fh.~ b>Ab c< Rent paid~ c=qA~ c=_@~ c=B@~ c=@~ c=h# A~ c=�~ c=XhA~ c>Ac d< Interest paid~ d=7A~ d=zV~ d=@vA~ d=b@~ d=lj~ d=+ ~ d=F@~ d>5d  e< Taxes and licenses~ e=f+A~ e=\�'A~ e=G@~ e=@~ e=ЃA~ e=�YA~ e=�1#~ e>eAe f< Bad debts~ f=@~ f=v@~ f=p@ f=*732~ f= I@~ f=A~ f=�@~ f>@f %g< Repairs and maintenance~ g=Hd A~ g= [@~ g=\@~ g=B@~ g= A~ g=L�8A~ g=X�A~ g>V@g h< Depreciation~ h=f}~ h=Vdj~ h=X�A~ h=@~ h=�>~ h=J4~ h= �$A~ h> Ah i< Depletion~ i=WA~ i=@~ i=� A~ i=i=*31,622~ i=@*@ i=*282 i>*105i $j< Retirement plans, etc.~ j={@~ j=}@~ j=N@j=*3,285~ j=@~ j= A~ j= @~ j>@V@j 'k< Employee benefit programs~ k=P@~ k=@ @~ k= @ k=*898~ k=@~ k=jnX~ k=H�A~ k>@k @l<8 Net loss from other partnerships and fiduciaries ~ l=�@~ l=0@l=*1,740~ l=h@l=*1,051~ l=� @~ l=@@~ l>0@l m< Farm net loss m=*3,957m=*3,954 m=*3~ m=~ m=m=*7,503m=*4,130m>*4,130m ,n<$ Net loss, noncapital assets ~ n=2@~ n=@n=*1,061~ n= n=*52~ n=V@~ n=@~ n>D@n !o< Other deductions ~ o=r(�~ o=lWA~ o=Hz"A~ o=@ZA~ o=i~ o=r~ o=�~ o>zG�o ;p43 Net income (less deficit) from trade or business~ p5L~ p5LoA~ p5~ Z~ p5 A~ p5R]L~ p5rA�~ p5$~ p6Op q< Net income~ q=~W~ q=N~ q=�Z~ q= A~ q=�U~ q= ~ q=]'~ q>jfQq r< Deficit~ r=1A~ r=Ar=*1,179 r=*851~ r=NA~ r=�A~ r=@~ r>�;@r 4s8,Portfolio income (less deficit) distributed s?s?s?s?s?s?s?s@s t4 directly to partners~ t5AA~ t5�%�~ t5@@~ t5`@~ t5~�(~ t5�~ t5^SU~ t6Ht u< Interest income~ u=fI&~ u=H"A~ u=`@~ u=d@~ u=A~ u=6܁~ u=!A~ u>TAu v< Dividend income~ v=�@~ v=@@v=*4,645~ v=~ v=X A~ v=�"A~ v= @~ v>@v w< Royalty income~ w=�!a~ w=p97Aw=*62,976w=*6,414~ w=~ w=�Aw=*6,340w>*6,247w 6x<. Net short-term capital gain (less deficit)~ x=c~ x=~ x=~ x=pw@x=*10,165~ x=@~ x=[@~ x>þ@x 5y<- Net long-term capital gain (less deficit)~ y=@~ y=@y=*-1,156~ y=~ y=g A~ y=,A~ y=&�.~ y>�%Ay 1z<) Other portfolio income (less deficit)~ z=Y@~ z=T@~ z=z=*1,545~ z=J@~ z=@~ z=@~ z>4@z 0{4(Real estate rental income (less deficit)~ {5@~ {5`@{5*6,205~ {5{5*1,314~ {5 5A~ {5 i A~ {6xH A{ |< Net income~ |=�@~ |=�@|=*6,215~ |=|=*1,431~ |=h}A~ |=� A~ |>� A| }< Deficit~ }=_@~ }=Y@ }=*11~ }=~ }=@]@~ }=`B@~ }=@~ }>@} <~44Net income (less deficit) from other rental activity~ ~5@~ ~5Z@~5*3,242~5*56,850 ~5*288~ ~5A~ ~5 @~ ~6x@~ < Net income~ =@~ =@=*3,242=*56,850 =*288~ =H�A~ =@~ >4@  �l� ��� ��� �� ��� ��� � � d� ��� ��� �� ��� ��� ��� ��� ��� �d� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��< Deficit =*109 =*109~ =~ =~ ==*3,372 =*478 >*478 �4Total net income [1]~ �5B~ �5"m~ �5`~ �5hA~ �5~g~ �5NV� ~ �5X~ �6z� "�AFootnotes at end of table.�M�N�M�N�N�M�M�B� n�fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, �O�O�O�O�O�O�O�P� Qg�_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued�O�O�O�O�O�O�O�R� S_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]��������� ������C���� �D#�EGoods production--continued�H�H�H�H�H�H�H� ��$Construction--continued�%�%�%�%�I�$ Manufacturing�%� �&�#!�%Special trade contractors�%�%�%�I�J�T�  �&Item �'Heavy�'�- Plumbing,�'Painting�'Masonry,�'�' �.Food� �&�' construction �,Total�- heating, and�-and wall�-drywall, �'Other �UTotal�. manufacturing� �&�'�,�-air conditioning�'covering�'insulation, and�' contractors�U�.� ��L �L �' contractors�' contractors�'tile contractors �'  �' �.� �V �0(17) �0(18) �0(19) �0(20) �0(21) �0(22) �0(23) �1(24)� �W�'�'�'�'�'�'�'�3� �4Number of partnerships~ �5l@~ �5@~ �5²@~ �5֨@~ �5@~ �5a@~ �5@~ �6p@� ;�4Number of partners~ �5y@~ �5p@~ �5@~ �5ɿ@~ �5 @~ �5@~ �5@~ �6@� ;�4 Total assets~ �5ƌa~ �5>~~ �5�0A~ �5��@~ �5H A~ �5~ �5ލ�2~ �6�o� ;5�8-Income and deductions from trade or business:�9�9�9�9�9�9�9�:� ;�4 Total income~ �5]�~ �5P~ �5TDA~ �5+A~ �5l� ;�3 Ordinary income from other partnerships and �=�=�=�=�=�=�=�>� �< fiduciaries�=*12,162�=*33,787~ �=~ �=~ �=�=*33,787~ �= DA~ �>�@� �< Farm net profit~ �=~ �=~ �=~ �=~ �=~ �=�=*1,754�>*1,665� *�<" Net gain, noncapital assets~ �=:@~ �=�@�=*3,705~ �= �=*262~ �=�/@~ �=>�!~ �>@� !�< Other income (net)~ �=s@~ �=(A~ �=@�=*1,471�=*8,333~ �=A~ �=R�~ �>xCA� �4 Total deductions~ �5P~ �5�=�~ �5*~ �5�.~ �57A~ �5a�~ �5B~ �6h�� ;+�<# Cost of sales and operations~ �=~ �=b~�~ �=fc~ �=T�A~ �=A~ �=;�~ �=ڟ�4~ �>>� /�<' Inventory, beginning of year~ �=0@~ �=�6A~ �=@�=*1,213�=*8,067~ �=XNA~ �=m~ �>� �< Purchases~ �=nR~ �=Ґ~ �=/~ �=@@~ �=|A~ �= ~ �=�~ �> �  �< Cost of labor~ �=;~ �=u~ �=RA~ �=8�A~ �=�A~ �=~aM~ �=�;x~ �> H� � �l� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��<�<4 Additional inventory costs (section 263A)�=*186,058�=*114,077�=*3,704~ �=~ �=�=*110,372~ �=+A~ �> 7@� �< Other costs~ �=�cA~ �=�~ �=A~ �=p�A~ �=@� A~ �=6Q�~ �=b-d~ �>g� 0�<( Less: Inventory, end of year~ �=X@~ �=tA~ �= @@ �=*575�=*33,200~ �=�:A~ �=S~ �>{��  �< Salaries and wages~ �=�A~ �=6qI~ �=U A�=*48,695~ �=`@~ �=�')A~ �=~ �><� -�<% Guaranteed payments to partners~ �=@~ �=A~ �=@�=*61,562~ �=t@~ �=�A~ �=LiA~ �>@� �< Rent paid~ �=@~ �=x�A~ �=@�=*3,857~ �=@~ �= S@~ �=^q~ �>A� �< Interest paid~ �=`@~ �=0�A~ �=@u@~ �=@~ �=@~ �=k@~ �=�-�~ �>A�  �< Taxes and licenses~ �=�8@~ �= A~ �=@~ �=-@~ �=@~ �=A~ �=l~ �>�A� �< Bad debts~ �=ԯ@~ �=@x@~ �=@ �=*769�=*1,049~ �=@~ �=tIA~ �>P@� %�< Repairs and maintenance~ �=T@~ �=�@~ �=C@�=*1,396~ �=@~ �=@~ �=4A~ �>�A� �< Depreciation~ �=�@~ �=X�A~ �=@�=*12,498~ �=@~ �=0cA~ �= o ~ �>�6A� �< Depletion~ �= �=*177~ �=~ �=~ �= �=*177~ �=@ �>*3� $�< Retirement plans, etc.~ �=f@~ �=@@~ �=v@ �=*490�=*1,608~ �=@~ �=A~ �>@_@� '�< Employee benefit programs~ �=N@~ �= @~ �=@�=*1,127~ �= @~ �=6@~ �=uN~ �>8�A� @�<8 Net loss from other partnerships and fiduciaries �=*1,246�=*5,347~ �=x@~ �=~ �=�=*4,949~ �=Ч@~ �>@� �< Farm net loss~ �=~ �=~ �=~ �=~ �=~ �=�=*3,373 �>*215� )�<! Net loss, noncapital assets �=*61~ �=؏@ �=*12~ �=~ �=~ �=x@~ �=@~ �>H@� �< Other deductions~ �=`$~ �=~ �=|;A~ �=@~ �=A~ �=i~ �=F~ �>v� ;�43 Net income (less deficit) from trade or business~ �5E~ �5R~ �5�8A~ �5h�A~ �5}A~ �56of~ �5\�~ �6�1A� ;�< Net income~ �=[F~ �=�~ �=�8A~ �=h�A~ �=}A~ �=f~ �=h�~ �>fD� �< Deficit~ �=@�=*1,495~ �=~ �=~ �=�=*1,495~ �=�/@�>*7,945� 4�8,Portfolio income (less deficit) distributed �?�?�?�?�?�?�?�@� ;�4 directly to partners~ �5 @~ �5@S@~ �5@ �5*148~ �5`w@~ �5@@~ �5k�~ �6`@� ;�< Interest income~ �=@~ �=@!@~ �=@ �=*119~ �=$@~ �=@~ �=�7A~ �>@.@� �< Dividend income~ �=z@~ �=0@ �=*14 �=*29 �=*270 �=*978~ �=�"~ �>r@� �< Royalty income �=*2 �=*91~ �=~ �=~ �= �=*91~ �=`�A~ �>@� 6�<. Net short-term capital gain (less deficit) �=*-971�=*1,982 �=[2]~ �= �=[2]�=*1,983~ �=1@ �>*-64� 5�<- Net long-term capital gain (less deficit)�=*12,575~ �=@@�=*22,884~ �=�=*35,740�=*2,699~ �=(:A�>*-1,096� 1�<) Other portfolio income (less deficit)�=*1,384~ �=~ �=~ �=~ �=~ �=�=*7,779~ �>� 0�4(Real estate rental income (less deficit) �5*270~ �50@ �5*356 �5*-317 �5*-360~ �5@~ �5@�6*2,918� ;�< Net income �=*285�=*1,722 �=*412~ �=~ �=�=*1,310~ �=@h@�>*2,918� �< Deficit~ �=.@ �=*948 �=*56 �=*317 �=*360 �=*215�=*6,942~ �>� � �l� ��� ��� ��� ��� �� ��� ��� � � d� ��� �~� ��� ��� ��� ��� ��� �d� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��<�44Net income (less deficit) from other rental activity�5*4,778�5*4,570~ �5~ �5~ �5�5*4,570~ �5A �6*-67� �< Net income�=*4,778�=*4,570~ �=~ �=~ �=�=*4,570~ �=XJA~ �>z@� �< Deficit~ �=~ �=~ �=~ �=~ �=~ �=�=*2,894 �>*484� �4Total net income [1]~ �53A~ �5�1BA~ �5�A~ �5 �A~ �5иA~ �5g~ �5l~ �6G� "�AFootnotes at end of table.�N�N�N�N�N�N�M�N� n�fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, �X�X�X�X�X�X�O�O� Qg�_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued�O�O�O�O�O�O�O�O� S_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]��������� ������C���� �D#�EGoods production--continued�H�H�H�H�H�H�H� � �$Manufacturing--continued�%�%�%�%�%�%�%�  �&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)� ��Y�Y�Y�Y�Y�Y�Y�Z� �4Number of partnerships~ �5i@~ �5y@~ �5@ �5*12~ �5(@~ �5Z@~ �5&@~ �6``@� ;�4Number of partners~ �5@~ �54@~ �5@ �5*40~ �5@~ �5Pv@~ �5@~ �6@� ;�4 Total assets~ �5h�~ �5� Z~ �5U�5*659,067~ �5�(R~ �5.�~ �5J3f~ �6� � ;5�8-Income and deductions from trade or business:�9�9�9�9�9�9�9�:� ;�4 Total income~ �5>~ �5*~ �5dQIA�5*684,162~ �5r�~ �5e�~ �56�~ �6�a� ; �< Business receipts~ �=�~ �=�~ �=V�=*681,471~ �=�~ �=Zy�~ �=��~ �>l�� ;�3 Ordinary income from other partnerships and �=�=�=�=�=�=�=�>� �< fiduciaries~ �=�=*1,437�=*78,338~ �=�=*8,431~ �=�=*1,877�>*411,179� �< Farm net profit �=*54~ �=~ �=~ �= �=*35~ �=~ �=~ �>�?� *�<" Net gain, noncapital assets~ �=i@ �=*145 �=*522~ �=~ �=Ӽ@�=*1,391 �=*483~ �>�+A� !�< Other income (net)~ �=|2~ �=@~ �=@�=*2,690~ �=@@~ �=@~ �=u@~ �>V0� �4 Total deductions~ �5W�~ �5.}~ �5X��5*681,403~ �5�~ �5W�~ �5z5r~ �6rf� ;+�<# Cost of sales and operations~ �=ց�~ �=m~ �=`��=*606,745~ �=�~ �=�~ �=F~ �>b۔� /�<' Inventory, beginning of year~ �=T�(A~ �=�'A~ �=A�=*70,150~ �= �A~ �=Hl A~ �=P@~ �>~� �< Purchases~ �=~~ �=5A~ �=�9A�=*526,917~ �=jV�~ �=9A~ �=̜$A~ �>��� � �l� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� �� �< Cost of labor~ �=Х@~ �=`� A~ �=|�A�=*36,788~ �=X�A~ �=nA~ �= A~ �>�,A� <�<4 Additional inventory costs (section 263A)�=*27,419�=*1,177~ �=`@~ �=Q@~ �=@�=*91,901�=*23,388�>*269,716� �< Other costs~ �=A~ �=|�A~ �=iA�=*50,391~ �=-9~ �=.A~ �= A~ �>]� � 0�<( Less: Inventory, end of year~ �=�?3~ �=A~ �=DN!A�=*77,569~ �=�?A~ �=̥A~ �=@~ �>��  �< Salaries and wages~ �=_d� -�<% Guaranteed payments to partners�=*5,139�=*3,890�=*13,441~ �=@~ �=@@~ �=�=*18,767 �>*409� �< Rent paid~ �=0�A~ �=Q@~ �=@�=*1,122~ �=@,@~ �=~@~ �=@T@~ �>fA� �< Interest paid~ �=@�A~ �=@~ �=�@�=*17,731~ �=Q@~ �=�A~ �=@_@~ �>p!A�  �< Taxes and licenses~ �=@#@~ �=@~ �=@�=*2,762~ �=@~ �=@c@~ �=�@~ �>�&&� �< Bad debts~ �=@~ �=@~ �=@~ �=p@~ �=l@~ �=@�=*2,168~ �>P@� %�< Repairs and maintenance~ �=&@~ �=@~ �=ެ@ �=*284~ �=@~ �=@~ �=@~ �>"A� �< Depreciation~ �=0�A~ �=@~ �=@�=*3,069~ �=0t@~ �=9@~ �=@@~ �>X� �< Depletion~ �=~ �=~ �=~ �=�=*1,280~ �=~ �= �>*950� $�< Retirement plans, etc.~ �=R@�=*1,642~ �= @~ �=@~ �=Ѳ@~ �=@�=*4,660�>*175,302� '�< Employee benefit programs~ �=@�=*5,407~ �=@�=*2,963~ �={@~ �=@~ �=@~ �> A� @�<8 Net loss from other partnerships and fiduciaries �=*26,703 �=*229~ �=`l@~ �=V@~ �=~ �=~ �=~ �>'@� �< Farm net loss�=*3,158~ �=~ �=~ �=~ �=~ �=~ �=~ �>� )�<! Net loss, noncapital assets~ �= �=*39~ �=~ �= �=*87~ �=x@~ �=I@~ �>@� �< Other deductions~ �=q�~ �=]�@~ �=LHA�=*27,138~ �=` A~ �=xA~ �=A~ �>f� ;�43 Net income (less deficit) from trade or business~ �5jQ~ �5\@~ �5X2A�5*2,759~ �5xA~ �5XA~ �5�A~ �6:q�� ;�< Net income~ �=Q~ �= f@~ �= 3A�=*10,175~ �=A~ �=XA~ �=�A~ �>�� �< Deficit �=*174 �=*163~ �=I@�=*7,416 �=*40~ �=~ �=@�>*6,806� 4�8,Portfolio income (less deficit) distributed �?�?�?�?�?�?�?�@� ;�4 directly to partners~ �5 @~ �5f@~ �5ĵ@�5*17,589~ �5@~ �5@"@~ �5@~ �6A� ;�< Interest income~ �= @@~ �=@~ �=@�=*17,349~ �=%@~ �=@~ �=@&@~ �>W@� �< Dividend income�=*35,530 �=*61 �=*45 �=*239 �=*469�=*1,055 �=*365�>*54,769� �< Royalty income~ �=~ �=�=*2,587~ �=~ �=~ �=x@ �=*616~ �>� 6�<. Net short-term capital gain (less deficit)~ �= �=*-72 �=*13~ �= �=*476 �=*57~ �=~ �>@� 5�<- Net long-term capital gain (less deficit)~ �=0~@�=*1,107 �=*108~ �=�=*6,602 �=*107~ �=~ �>� 1�<) Other portfolio income (less deficit)~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>� 0�4(Real estate rental income (less deficit)�5*7,752 �5*49~ �5(~ �5 �5*-285~ �5Q@ �5*766�6*-5,100� ;�< Net income�=*7,752 �=*49~ �=~ �= �=*73~ �=Q@ �=*766�>*1,255�  �l �� �� �� �� �� � �� ��  �   d  ��  �~  �p �� �� �� �� �� �d �� �� �� �� �� �� �� �� �� �� �� ��< Deficit~ =~ =~ =(@~ = =*358~ =~ =~ >Ӹ@ <44Net income (less deficit) from other rental activity~ 5`@~ 5~ 5~ 5~ 59@~ 5@ 5*93~ 6O@ ;< Net income~ =`@~ =~ =~ =~ =9@~ =@ =*93~ >O@ < Deficit~ =~ =~ =~ =~ =~ =~ =~ > 4Total net income [1]~ 57A~ 5d@~ 5X�A5*20,348~ 5A~ 5*A~ 5D�A~ 6>� ;"AFootnotes at end of table.[\\\[[[\ QnfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, XXXXXXOO Qg_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOO S_W[All figures are estimates based on samples--money amounts are in thousands of dollars]       C      D# EGoods production--continued H H H H H H H    $Manufacturing--continued % % % % % % %   )         J     T Electrical   &Item ' ' Plastics and ' Nonmetallic  'Primary ' Fabricated ' 'Computer . equipment,  )&'Chemical'rubber'mineral 'metal 'metal' Machinery'and electrical.appliance, and &' manufacturing'products'products' manufacturing'product' manufacturing'product. component & ' ' manufacturing' manufacturing ' ' manufacturing'' manufacturing. manufacturing / 0(33) 0(34) 0(35) 0(36) ](37) ](38) ](39) ^(40) YYYY___` 4Number of partnerships~ 5@~ 5Ѝ@~ 5D@~ 5 b@~ 5^@~ 5h@~ 5x@~ 6@ ;4Number of partners~ 5`@~ 5Ϊ@~ 5g@~ 5x@~ 5@~ 5Π@~ 5@~ 6T@ ;4 Total assets~ 5z> ~ 5~ 5�~ 5ċ]A~ 5Ɠ�~ 5 ~ 5�~ 6ȿWA ;58-Income and deductions from trade or business:9999999: ;4 Total income~ 5�'S ~ 5bl[~ 5 7�~ 5jƠ~ 5l~ 5ʆK~ 5Z�~ 6v�+ ; < Business receipts~ => � ~ =~"X~ =�~ =�~ =z$g~ =>E~ =:@~ >.n' ;3 Ordinary income from other partnerships and =======> < fiduciaries~ =vs~ =@=*79,222~ =@=*10,996=*38,458~ =@o@>*6,977 < Farm net profit~ =~ =~ =~ =~ =~ =~ =~ > *<" Net gain, noncapital assets~ =@@~ =@~ =]@~ =@~ =@~ =ĥ@ =*431~ >@ !< Other income (net)~ =�-=~ =)@~ =9@~ =@~ =�@~ =�!@~ =�3�~ >@ 4 Total deductions~ 5Zi ~ 5 G~ 5KA~ 5v~ 5�=0~ 5~ 5Y�~ 6� ;+<# Cost of sales and operations~ =g�~ =\�~ =�-�~ =z{G~ =^!�~ =k~ =�~ >J   �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? ��/ <' Inventory, beginning of year~ = ~ =DdA~ =T�A~ =_.~ =24~ =:S~ =�<~ >(1A  !< Purchases~ !=Ҙ�~ !=J~ !=ޞQ~ !=@~ !=@QA~ !=�!~ !=�J~ !>0%MA!  "< Cost of labor~ "=TH~ "=l�A~ "=A~ "=�/A~ "=j)G~ "=d�A~ "=�=A~ ">l�$A" <#<4 Additional inventory costs (section 263A)~ #= @~ #=@@#=*1,384#=*5,132~ #=`^@~ #=@~ #=@~ #>@@# $< Other costs~ $=whA~ $=FB~ $=0A~ $=R�!~ $=FQi~ $=p@A~ $=�:[~ $>;A$ 0%<( Less: Inventory, end of year~ %=:;~ %=!A~ %=D�A~ %=�?.A~ %=/A~ %=ƘJ~ %=n~ %>>%  &< Salaries and wages~ &=^3�~ &=� A~ &=�A~ &=�A~ &=�6 A~ &= A~ &=ڭ�~ &>�A& -'<% Guaranteed payments to partners~ '= @~ '=@~ '=o@'=*1,296~ '=0[@'=*3,649'=*7,937'>*7,816' (< Rent paid~ (=A~ (=@p@~ (=h@~ (=�;@~ (=`@~ (=@~ (= @~ (>P@( )< Interest paid~ )=O(~ )=X@~ )=@~ )=@~ )=^A~ )=S@~ )=@?A~ )>@)  *< Taxes and licenses~ *=A~ *= @~ *=~@~ *=@~ *=@~ *=pV@~ *=@~ *>@* +< Bad debts~ += @~ +=@~ +=@~ +=,@~ +=C@~ +=ֽ@~ +=@~ +>~@+ %,< Repairs and maintenance~ ,=HA~ ,=@@~ ,=@~ ,=�@~ ,=@~ ,=@~ ,=`@~ ,>@m@, -< Depreciation~ -=&E0~ -=SA~ -=�>@~ -=� @~ -=SA~ -= ,A~ -=<�A~ ->�*@- .< Depletion~ .=|@~ .=~ .=@~ .=~ .=~ .=~ .=~ .>@. $/< Retirement plans, etc.~ /=� @~ /=@~ /=@~ /=@~ /=@~ /=F@~ /=@~ />@/ '0< Employee benefit programs~ 0=XlA~ 0=O@~ 0=@~ 0=@~ 0=`b@~ 0= ;@~ 0=t�@~ 0>@0 @1<8 Net loss from other partnerships and fiduciaries 1=*9,3361=*6,254~ 1=8@ 1=*462~ 1=@1=*2,4431=*1,028~ 1>0@1 2< Farm net loss~ 2=~ 2=~ 2=~ 2=~ 2=~ 2=~ 2=~ 2>2 )3<! Net loss, noncapital assets~ 3=*@~ 3=@ 3=*96~ 3=H@ 3=*359 3=*6413=*3,126 3>*1043 4< Other deductions~ 4=C�~ 4=�A~ 4=p�A~ 4=`�A~ 4=(~ 4=D~ 4=FYJ~ 4>d�-A4 ;543 Net income (less deficit) from trade or business~ 55~c�~ 55XMA~ 55 A~ 55�%A~ 55m<~ 55�Y~ 55x)A~ 56~.5 ;6< Net income~ 6=f~ 6=A~ 6=!~ 6=@%A~ 6=�7.A~ 6=JZ~ 6=N�4~ 6>d�'A6 7< Deficit~ 7=.@7=*4,9687=*4,2177=*6,034 7=*1677=*1,441~ 7=@7>*15,3787 488,Portfolio income (less deficit) distributed 8?8?8?8?8?8?8?8@8 ;94 directly to partners~ 95&�5~ 95 @~ 95`1@~ 95� @~ 95@~ 95 @~ 95DnA~ 96�@9 ;:< Interest income~ :=4A~ :=@~ :=X@~ :=`f@~ := i@~ :=@~ :=L?A~ :> @: ;< Dividend income~ ;=� A~ ;=@ ;=*547;=*40,167 ;=*775~ ;=@~ ;=P@;>*20,700; << Royalty income~ <=p@~ <=@~ <=~ <=ܠ@ <=*112~ <=@~ <=@<>*7,366< 6=<. Net short-term capital gain (less deficit)==*-1,319~ == ==*434~ ==2@ ==*27~ ==\@~ ==@=>*-26,363= 5><- Net long-term capital gain (less deficit)>=*56,820~ >=3@ >=*604~ >=4@>=*10,121~ >=@~ >=@>>*81,711> 1?<) Other portfolio income (less deficit) ?=*-22~ ?=?=*7,672~ ?=~ ?=~ ?=~ ?=~ ?>? @ �lA ��B ��C ��D ��E ��F ��G ��H �I ��J ��K � L dM ��N ��O ��P ��Q ��R �sS ��T �dU ��V ��W ��X ��Y ��Z ��[ ��\ ��] ��^ ��_ ��0@4(Real estate rental income (less deficit)~ @5a� @5*240 @5*-26 @5*125@5*28,699 @5*243~ @5v@@6*21,440@ ;A< Net income~ A= A=*240~ A=I@ A=*125A=*28,699 A=*243~ A=v@A>*21,440A B< Deficit~ B=a@~ B= B=*76~ B=~ B=~ B=~ B=~ B>B <C44Net income (less deficit) from other rental activity~ C5n@~ C5~ C5@ C5*305~ C5~ C5C@~ C5~ C6r@C ;D< Net income~ D=@~ D=~ D=@ D=*305~ D=~ D=C@~ D=~ D>r@D E< Deficit~ E=Ԣ@~ E=~ E=~ E=~ E=~ E=~ E=~ E>E F4Total net income [1]~ F5+~ F5�&A~ F5(�!A~ F5/~ F5 20A~ F5�_~ F52A~ F6d�)AF ;"GAFootnotes at end of table.G\G\G\G\G\G\G\GaG QnHfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, HXHXHXHXHXHXHOHOH QgI_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedIOIOIOIOIOIOIOIOI S_JW[All figures are estimates based on samples--money amounts are in thousands of dollars]JJJJJJJJJ KKKKKKCKKKK LD#LEGoods production--continuedLHLb0LE(Distribution and transportation of goodsLHLHLHLHL M M$Manufacturing--continuedM%MIM M$Wholesale tradeM%MIMc Retail tradeM  N&ItemN'TransportationN' FurnitureN'N'N'N'N'N.N dO&O' equipmentO' and relatedO' Miscellaneous O'Total O,TotalO'DurableO' Nondurable OeTotalO P&P' manufacturingP'productP' manufacturingP'P, P'goods P'goodsPeP Q&Q'Q' manufacturingQ'Q'Q'Q'Q'Q.Q R/ R](41) R](42) R](43) R](44) R](45) R](46) R](47) R^(48)R SSfSfSfSfSfSfSfSgS T4Number of partnerships~ T5@~ T5ȥ@~ T5@~ T5@~ T5@,@~ T5@~ T5@~ T6 @T ;U4Number of partners~ U5@~ U5@~ U5[@~ U5~#~ U5@~ U5z@~ U5 @~ U6X� AU ;V4 Total assets~ V5*~ V5J~ V5�~ V5�G"~ V5� ~ V5~+�~ V5 ~ V6>F V ;5W8-Income and deductions from trade or business:W9W9W9W9W9W9W9W:W ;X4 Total income~ X5�5�~ X5j}�~ X5Kx~ X5S~ X5��)~ X5.�1 ~ X5� �~ X6^�#X ; Y< Business receipts~ Y=&~ Y=0IA~ Y=�6c~ Y=R~ Y=zY)~ Y=� ~ Y=“Y~ Y>�)#Y ;Z3 Ordinary income from other partnerships and Z=Z=Z=Z=Z=Z=Z=Z>Z [< fiduciaries~ [=u@[=*8,033[=*7,421~ [=,8A~ [=PN A~ [=@~ [= A~ [>p@[ \< Farm net profit~ \=~ \=~ \=\=*1,794~ \=~ \=~ \=~ \>\ *]<" Net gain, noncapital assets~ ]=*@ ]=*350~ ]=T@~ ]=D�A~ ]=@~ ]=e@~ ]=8@~ ]>�@] !^< Other income (net)~ ^=f)'~ ^=�@~ ^=�A~ ^=�C~ ^=R�~ ^=J(A~ ^=7A~ ^>6s^ _4 Total deductions~ _5jx�~ _5fGA~ _5n�'~ _5JyeO~ _5J�'~ _5S ~ _5�~ _6_"_ ;` �la ��b ��c ��d ��e ��f ��g ��h ��i ��j ��k ��l ��m ��n ��o ��p ��q ��r ��s ��t ��u ��v ��w ��x ��y ��z ��{ ��| ��} ��~ �� ��+`<# Cost of sales and operations~ `=~ `=�~ `=vv~ `=boB~ `=$~ `=~ `=.~ `>Rm�` /a<' Inventory, beginning of year~ a=Ԍ4A~ a=|A~ a=8~ a=�j~ a= $�~ a=>u~ a=� ~ a>va b< Purchases~ b=��~ b=E6A~ b=>~ b=�,�:~ b=z~ b=N=~ b=.W�~ b>�b  c< Cost of labor~ c=&XB~ c=wA~ c=Q'A~ c=��~ c=Hb)A~ c=A~ c=A~ c>־(c <d<4 Additional inventory costs (section 263A)~ d=@@d=*9,113~ d=/@~ d=&,~ d=h�A~ d=X�A~ d=@+A~ d>� Ad e< Other costs~ e=RA~ e=�A~ e=0A~ e=X~ e=H�~ e=nt~ e=bn~ e>� <e 0f<( Less: Inventory, end of year~ f=:P~ f=A~ f=E~ f=B� ~ f=2~ f=r�/~ f=�Z~ f>zHjf  g< Salaries and wages~ g= ~ g=�@~ g=�#~ g=�~ g=tQA~ g=:Dp~ g=~ g>}g -h<% Guaranteed payments to partners~ h=D@~ h=@~ h= @~ h=$/A~ h=mA~ h=PO A~ h=x�A~ h>�8 Ah i< Rent paid~ i=@@~ i=@~ i=}@~ i=�5IA~ i=|�$A~ i=A~ i=h�A~ i>� ~i j< Interest paid~ j=6@~ j=@~ j=A~ j=�~ j=FB.~ j=@A~ j=`A~ j>z&Kj  k< Taxes and licenses~ k=@@~ k=@@~ k=@@~ k=s�~ k=l A~ k=� A~ k=̰A~ k>5Nk l< Bad debts~ l=@~ l=@~ l=@~ l=lA~ l=p@~ l=~@~ l= 6@~ l>P�Al %m< Repairs and maintenance~ m= @~ m=H@~ m=a@~ m=|:~ m=(� A~ m=Pj@~ m= A~ m>Am n< Depreciation~ n=�A~ n=@@~ n=RA~ n=m�~ n=r A~ n=nA~ n=�-A~ n>ʽCn o< Depletion~ o=~ o=~ o= o=*409~ o=~ o=~ o= o>*409o $p< Retirement plans, etc.~ p=@@~ p=@~ p=@~ p= A~ p=@~ p=@~ p=<@~ p>0b@p 'q< Employee benefit programs~ q= @~ q=@~ q=@~ q=-A~ q=yA~ q=zA~ q=yA~ q>T�Aq @r<8 Net loss from other partnerships and fiduciaries ~ r= r=*211~ r=~ r=s@~ r=O@r=*3,334~ r=@~ r>@r s< Farm net loss~ s=~ s=~ s= s=*310 s=*205 s=*186 s=*19 s>*104s )t<! Net loss, noncapital assetst=*2,286~ t= t=*775~ t=J@~ t=@~ t=@~ t=F@~ t>%@t u< Other deductions~ u=̊*A~ u=A~ u=:1g~ u=V�~ u=޼�~ u=�;�~ u=I~ u>Nu ;v43 Net income (less deficit) from trade or business~ v5NO~ v5HA~ v5�4A~ v5�*x~ v5Q�~ v5KA~ v5�1~ v6NGv ;w< Net income~ w=&O~ w=HA~ w=P~ w=z~ w=�~ w=.6�~ w={~ w>2Hw x< Deficit~ x=l@~ x=x=*4,631~ x=p@~ x=@~ x=@~ x=x@~ x>@>@x 4y8,Portfolio income (less deficit) distributed y?y?y?y?y?y?y?y@y ;z4 directly to partners~ z5p<@~ z5@~ z5�@~ z5vP~ z56d.~ z5� A~ z5WA~ z6pBAz ;{< Interest income~ {=P�A~ {=@~ {=�@~ {='~ {= `A~ {=i A~ {=@~ {>ZA{ |< Dividend income~ |=@@~ |=|=*9,974~ |=\@~ |=d@~ |=@~ |=$@~ |>@ @| }< Royalty income~ }=@~ }=}=*6,376~ }=�$A~ }=A}=*16,737}=*121,587}>*8,749} 6~<. Net short-term capital gain (less deficit)~ ~=m~ ~= ~=*13~ ~=3~ ~=D~ ~=T@~ ~=/~ ~>M~ 5<- Net long-term capital gain (less deficit)~ =b~ ==*46,203~ =A~ =GA~ =@~ =`&A~ >A  �l� ��� ��� ��� ��� ��� ��� ��� ��� �� ��� ��� � � d� ��� �}� �n� ��� ��� ��� ��� �m� ��� �d� ��� ��� ��� ��� ��� ��� ��� ��1<) Other portfolio income (less deficit)~ = `@~ =~ = =*995 =*144 =*5~ =a@~ > 0�4(Real estate rental income (less deficit) �5*4~ �5~ �5@q@~ �5`u@~ �5@~ �5*@~ �5@~ �6]@� ;�< Net income �=*4~ �=~ �=@q@~ �=�+@~ �==@~ �=ÿ@~ �=@~ �>�@� �< Deficit~ �=~ �=~ �=~ �=@~ �=@�=*5,550�=*2,534~ �>@� <�44Net income (less deficit) from other rental activity�5*3,100 �5*58~ �5~ �5@~ �5j@�5*1,456~ �5 @~ �6@� ;�< Net income�=*3,100 �=*58~ �=~ �=�@~ �=@�=*1,456~ �=n@~ �> @� �< Deficit~ �=~ �=~ �=~ �= @~ �=Ȑ@~ �=~ �=Ȑ@�>*10,029� �4Total net income [1]~ �56A~ �5�A~ �5R~ �5&S�~ �5~ �5��~ �5�)~ �6>V� "�AFootnotes at end of table.�N�M�M�M�M�M�M�M� n�fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, �X�X�X�X�X�X�O�O� Qg�_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued�O�O�O�O�O�O�O�O� S_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]��������� ������C���� �D;�E3Distribution and transportation of goods--continued�H�H�H�H�H�H�H� ��$Retail trade--continued�%�%�%�%�%�%�%� ��'�'�'�'Building�'�'�'�.� ) �&Item �'Motor�' Furniture�' Electronics�' materials and �'Food�'Health�'�. Clothing � .�&�' vehicle and�'and home �'and�'garden �'and �'and�'Gasoline�. and clothing� .��' parts dealers�' furnishing�' appliance�' equipment and�'beverage�'personal�'stations�. accessories� .�W�'�'stores�'stores�' supplies �'stores�' care stores�'�.stores� �W�'�'�L�'dealers�'�'�'�.� �V �0(49) �0(50) �0(51) �0(52) �0(53) �0(54) �0(55) �1(56)� �h�Y�Y�Y�Y�Y�Y�Y�Z� ;�4Number of partnerships~ �5ɹ@~ �5^@~ �5@~ �5¨@~ �5g@~ �5ԡ@~ �5+@~ �6@� ;�4Number of partners~ �5@@~ �5e@~ �5@~ �5@~ �5@~ �5@~ �5?@~ �6-@� ;�4 Total assets~ �5F�~ �5H],A~ �5AA~ �5^g~ �5ƨ~ �5/A~ �5:�~ �6�� ;5�8-Income and deductions from trade or business:�9�9�9�9�9�9�9�:� ;�4 Total income~ �5Bv ~ �5J~ �5B[�~ �5"�9~ �5r�2~ �5 8�~ �5֣=~ �6.�� ; �< Business receipts~ �=? ~ �=֕�~ �=Q�~ �=R8~ �=r+'~ �=�~ �=�(7~ �>v,�� ;�3 Ordinary income from other partnerships and �=�=�=�=�=�=�=�>� �< fiduciaries~ �=@~ �=~ �=~ �=�=*7,400�=*1,130�=*1,471~ �>@� �< Farm net profit~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>� � �l� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��*�<" Net gain, noncapital assets~ �=@�=*3,901~ �=@ �=*884~ �=@@ �=*478~ �=?@ �>*988� !�< Other income (net)~ �=S)A~ �=@~ �=J@~ �=@*@~ �=؅A~ �= @~ �=H@~ �>FA� �4 Total deductions~ �5h5 ~ �5�0FA~ �5·�~ �5(RA~ �5Rr~ �5Y�~ �5j�+~ �6�� ;+�<# Cost of sales and operations~ �=� ~ �=p~ �=p1~ �=�~ �=�p~ �=�;�~ �= T�~ �>�NA� /�<' Inventory, beginning of year~ �=PE~ �=�#A~ �=�A~ �=�#~ �=>�)~ �=x�A~ �= A~ �>*A� �< Purchases~ �=;� ~ �=8A~ �=n�~ �=�;MA~ �=FU~ �=ј~ �=~ �>���  �< Cost of labor~ �=dsA�=*62,776�=*9,017~ �=@~ �=@�=*16,880~ �=@�>*4,339� <�<4 Additional inventory costs (section 263A)~ �=�)@�=*28,684�=*5,167�=*9,327~ �=e@�=*2,462�=*8,692~ �>[@� �< Other costs~ �=�~ �=p?A�=*611,264~ �=@~ �=|bA~ �=i@~ �=@#@~ �>J A� 0�<( Less: Inventory, end of year~ �=&<�~ �= 0A~ �=�A~ �=$�#A~ �= �'A~ �=�1A~ �= A~ �>�50A�  �< Salaries and wages~ �= b�~ �=A~ �=6~ �=([A~ �=/A~ �=A~ �=� ~ �>A� -�<% Guaranteed payments to partners~ �=�,A~ �=@J@~ �=@~ �=�@~ �=@~ �=�#@~ �=@~ �>`e@� �< Rent paid~ �=$lA~ �=iA~ �=@~ �=.@~ �=A~ �=d@~ �=A~ �>`A� �< Interest paid~ �=0�A~ �=4@~ �=�@~ �=`@~ �=�@~ �= @~ �=`@~ �>b@�  �< Taxes and licenses~ �=<�A~ �=�.@~ �=@@~ �=�-@~ �=�A~ �=@~ �=@~ �>0@� �< Bad debts~ �=@@~ �=@~ �=@~ �=@-@~ �=@~ �=@~ �=@~ �>[@� %�< Repairs and maintenance~ �=г@~ �=@~ �=@@~ �=@@~ �=@~ �=@~ �=@~ �>[@� �< Depreciation~ �=A~ �=@b@~ �=@|@~ �='@~ �=(dA~ �=@~ �=�!A~ �>@� �< Depletion~ �=~ �= �=*409~ �=~ �=~ �=~ �=~ �>� $�< Retirement plans, etc.~ �=@~ �=@�=*2,093~ �=@~ �=/@~ �=ܤ@~ �=@~ �>.@� '�< Employee benefit programs~ �=g@~ �=@~ �=`@~ �=@~ �==@~ �=@~ �=|@~ �>c@� @�<8 Net loss from other partnerships and fiduciaries �=*1,222~ �=V@~ �=@ �=*290~ �= �=*496 �=*368~ �>� �< Farm net loss~ �=~ �=~ �= �=*104~ �=~ �=~ �=~ �>� )�<! Net loss, noncapital assets~ �=l@~ �=z@ �=*362 �=*336�=*1,798 �=*39 �=*330~ �> @� �< Other deductions~ �=C@A~ �=A~ �=9A~ �=YA~ �=�(A~ �=A~ �=H�A~ �>^h� ;�43 Net income (less deficit) from trade or business~ �5@~ �5� A~ �5�A~ �5Ha A~ �5$)A~ �5 A~ �5l�A~ �6TA� ;�< Net income~ �=z@~ �=� A~ �=A~ �=pb A~ �=\A~ �=� A~ �=|�A~ �>TA� �< Deficit~ �=p@~ �= �=*903~ �=B@�=*3,255~ �=0v@�=*4,036~ �>� 4�8,Portfolio income (less deficit) distributed �?�?�?�?�?�?�?�@� ;�4 directly to partners~ �5@~ �5@~ �5X@~ �5�>@~ �5@~ �5ʿ@~ �5;@~ �6@� ;�< Interest income~ �=@~ �=Ƨ@~ �=L@~ �=3@~ �=@~ �=@~ �=@~ �>@� �< Dividend income~ �=8@ �=*286 �=*586 �=*930~ �=0@~ �=~ �=z@ �>*87� � �l� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� �� ��� ��� � � d� ��� ��� ��� ��� ��� ��� ��� �d� ��� ��� ��� ��� ��� ��� ���< Royalty income �=*51~ �=~ �=~ �=~ �=@~ �=~ �= �>*622� 6�<. Net short-term capital gain (less deficit)~ �=Ȣ~ �= �=*-342~ �=T��=*-9,548~ �= �=*-144~ �>(@� 5�<- Net long-term capital gain (less deficit)~ �=@�=*5,805�=*1,471�=*27,248�=*13,589�=*5,368�=*5,312~ �>@m@� 1�<) Other portfolio income (less deficit)~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>� 0�4(Real estate rental income (less deficit)~ �5Ӹ@ �5*434 �5*133�5*4,400~ �5@~ �5~ �5@@ �6*760� ;�< Net income~ �=@ �=*434 �=*133�=*4,400~ �=b@~ �=~ �=^@ �>*787� �< Deficit �=*489~ �=~ �=~ �= �=*375~ �= �=*279 �>*27� <�44Net income (less deficit) from other rental activity�5*-8,682 �5*179~ �5H~ �5~ �5@�5*1,228�5*5,669~ �6� ;�< Net income �=*279 �=*179~ �=~ �=~ �=@�=*1,228�=*5,669~ �>� �< Deficit�=*8,961~ �=~ �=H@~ �=~ �=~ �=~ �=~ �>� �4Total net income [1]~ �5`C~ �5@A A~ �5�A~ �5p� A~ �5A~ �5�9 A~ �5A~ �6A� i"�AFootnotes at end of table.�\�\�\�\�\�\�\�\� jn�fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, �X�X�X�X�X�X�O�O� jg�_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued�O�O�O�O�O�O�O�O� S_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]��������� ������C���� �D;�E3Distribution and transportation of goods--continued�H�H�H�H�H�H�H� ��$Retail trade--continued�%�%�I&�$Transportation and warehousing�%�%�%�  �&Item�'Sporting�'General�- Miscellaneous�'�' �'Air�'�.� �&�' goods, hobby,�' merchandise �-store�'Nonstore �,Total �'and �'Water�.Truck � �&�' book, and�'stores�' retailers�' retailers�, �'rail�'transportation�.transportation� ��' music stores�'�'�' �' �'transportation�'�� �/ �0(57) �0(58) �0(59) �0(60) �0(61) �0(62) �0(63) �1(64)� �k�Y�Y�Y�Y�Y�Y�Y�Z� ;�4Number of partnerships~ �5@~ �5p@~ �5@~ �5 @~ �5@~ �50p@~ �5@~ �6@� ;�4Number of partners~ �5@~ �56@~ �5@~ �5@~ �5A~ �5H@~ �5w@~ �6@� ;�4 Total assets~ �5)A~ �5Fj�~ �5N�~ �5�B~ �5r ~ �5� ~ �5Q8A~ �6E� ;5�8-Income and deductions from trade or business:�9�9�9�9�9�9�9�:� ;�4 Total income~ �5&~ �5�~ �5O�~ �5*~ �5>~ �5Z6~ �5ׂ~ �6� ; �< Business receipts~ �=j~ �="0~ �=w�~ �=j&�~ �=^~ �=�/~ �=^t~ �>n�� ;�3 Ordinary income from other partnerships and �=�=�=�=�=�=�=�>� �< fiduciaries~ �=~ �=�=*3,115�=*19,692~ �=.L~ �=@Q@�=*6,720 �>*40� � �l� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ���< Farm net profit~ �=~ �=~ �=~ �=�=*1,794~ �=~ �=~ �>� *�<" Net gain, noncapital assets �=*542~ �=@�=*1,359~ �=@,@~ �=A�=*81,634�=*210,632~ �>`h@� !�< Other income (net)~ �=@@~ �=@~ �=G@~ �=LiA~ �=v=B�=*37,835~ �=*@~ �>'� �4 Total deductions~ �5<�~ �5�~ �5^~ �5�~ �5~ �5.~ �5j[~ �6jx � ;+�<# Cost of sales and operations~ �=Y~ �=#EA~ �=G~ �=�:�~ �=j"��=*333,230~ �=A~ �>V� /�<' Inventory, beginning of year~ �=�A~ �=-A~ �=F~ �=U*A~ �=H`A�=*4,618�=*2,240�>*72,520� �< Purchases~ �=6A~ �=^~ �=>H~ �=޺t~ �=Z�)�=*70,820�=*9,105~ �>p�A�  �< Cost of labor �=*794�=*64,392~ �= @~ �=@~ �=G&A�=*28,754�=*49,666~ �>(�A� <�<4 Additional inventory costs (section 263A)�=*5,024�=*19,815~ �=@~ �=@@�=*64,471~ �=�=*42,463�>*3,845� �< Other costs~ �=�@�=*29,993~ �=@�A~ �=�,?~ �=9�=*239,646~ �=ԟA~ �> �*A� 0�<( Less: Inventory, end of year~ �=�A~ �=�.5~ �=^Q~ �=� D~ �=A�=*10,608�=*3,003�>*62,913�  �< Salaries and wages~ �=B A~ �=^� ~ �=~^'~ �=(\0A~ �=k�~ �= $@~ �=A~ �>�#(A� -�<% Guaranteed payments to partners~ �=@@�=*4,687~ �=r@~ �=@q@~ �=@~ �=�=*7,891~ �>X@� �< Rent paid~ �=@~ �=x�A~ �=A~ �=@@~ �= � A~ �=@~ �=@~ �>L A� �< Interest paid~ �=@@~ �=@@~ �=p@~ �=p�A~ �=V3~ �=@7@~ �=`e@~ �>PK@�  �< Taxes and licenses~ �=�@~ �=@~ �=@@~ �=`[@~ �=$3A~ �=@~ �=@~ �>@� �< Bad debts~ �=z@~ �=i@~ �=2@~ �=@~ �=n@�=*2,263 �=*229~ �>/@� %�< Repairs and maintenance~ �=@~ �=�@~ �=l@~ �=@~ �=�A~ �=n@~ �=�@~ �>0@� �< Depreciation~ �=@~ �=m@~ �=@H@~ �=X�A~ �=2A~ �=B@~ �=�"@~ �> �A� �< Depletion~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>� $�< Retirement plans, etc. �=*804�=*2,082~ �=@~ �=@_@~ �=`@�=*1,349~ �='@�>*8,165� '�< Employee benefit programs~ �=@�=*20,872~ �=@@~ �=�?@~ �=P)A�=*9,467~ �=c@~ �>@� @�<8 Net loss from other partnerships and fiduciaries ~ �=~ �=~ �=0@~ �=@~ �=@@~ �= �=*237 �>*360� �< Farm net loss~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>� )�<! Net loss, noncapital assets�=*2,722~ �= �=*24~ �=h@~ �=۶@~ �=B@~ �= �>*312� �< Other deductions~ �=�A~ �=.�"~ �=�"*A~ �=g~ �=f~ �=� A~ �=�%!~ �>.Q� ;�43 Net income (less deficit) from trade or business~ �5x A~ �5(, A~ �5e#A~ �5d�0A~ �58~ �5_@~ �5أ#A~ �6d�A� ;�< Net income~ �=x A~ �=(, A~ �=c'~ �=jyB~ �=�;9~ �=@~ �=V'~ �>ȔA� �< Deficit~ �=~ �=�=*9,738�=*4,853~ �=p@�=*1,404 �=*978 �>*985� 4�8,Portfolio income (less deficit) distributed �?�?�?�?�?�?�?�@� ;�4 directly to partners~ �5@ �5*783~ �5@~ �5@~ �5�<A~ �5@~ �5�5@~ �6@� ;�< Interest income~ �=@ �=*523~ �=@@~ �=@@~ �=A~ �=@~ �= @~ �>@�  �l �� �� �� �� �� �� �� ��  ��  ��  ��  ��  � �� �� �  d �� �� �� �� �� �} �� �d �� �� �� �� �� ��< Dividend income =*164 =*260 =*802=*18,352~ =Z@ =*525 =*245 >*394 < Royalty income~ =~ =~ =~ =~ =`@~ =~ =~ > 6<. Net short-term capital gain (less deficit) =*150~ ==*3,069~ =T~ =@~ =~ = >*142 5<- Net long-term capital gain (less deficit)~ =~ ==*59,879=*1,256~ = @~ =~ =>*3,120 1<) Other portfolio income (less deficit)~ =~ =~ =~ = =*851~ =~ =~ > 04(Real estate rental income (less deficit) 5*324~ 55*10,403 5*905~ 50@5*1,560 5*6246*3,840 ;< Net income =*368~ ==*10,526 =*905~ = @=*1,560 =*624>*4,492 < Deficit =*43~ = =*122~ ==*1,689~ =~ = >*651 <44Net income (less deficit) from other rental activity~ 5~ 5@5*9,4395*11,193~ 5p2@5*-5,0745*47,5706*8,606 ; < Net income~ =~ =@~ =|@ =*11,193~ =@~ = =*47,570 >*8,606   < Deficit~ =~ = =*26~ = =*6,347 =*5,074~ =~ >   4Total net income [1]~ 5 A~ 5ب A~ 5�)~ 5EF~ 56%O~ 5`@~ 5O&A~ 6A  i" AFootnotes at end of table. \ \ \ \ \ \ \ l  jn fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions,  X X X X X X O O  jg_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOO m_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C D;E3Distribution and transportation of goods--continuedHHHHbE InformationH 1$)Transportation and warehousing--continued%%%%I#n  &Item' Other transit'' Scenic and'Support'Couriers' Warehousing'. +&' and ground'Pipeline' sightseeing'activities for 'and 'and UTotal. Publishing +&' passenger'transportation'transportation'transportation' messengers'storageU. industries +'transportationL ' LL ' ' .  / 0(65) 0(66) 0(67) 0(68) 0(69) 0(70) 0(71) 1(72) '''''''3 4Number of partnerships~ 5x@~ 5f@ 5*12~ 5`@5*1,334~ 5@~ 5@~ 62@ ;4Number of partners~ 5l@~ 5 A 5*73~ 5@5*2,668~ 5@~ 5؂A~ 6@ ;4 Total assets~ 5x�A~ 5 5*15,740~ 5�5*46,436~ 5�2�~ 5.I�4~ 6b  ;58-Income and deductions from trade or business:9999999: ;4 Total income~ 5D!A~ 5�5*23,234~ 5&,�5*355,004~ 5\�~ 5zN~ 6""� ; < Business receipts~ =V."~ =�?=*23,234~ =KA=*353,177~ =�1�~ =�~ >.U� ;3 Ordinary income from other partnerships and =======>   �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� < fiduciaries~ =~ =nzI~ =~ =@~ = =*46,033~ =� >*91,242  !< Farm net profit~ !=~ !=~ !=~ !=!=*1,794~ !=~ !=~ !>! *"<" Net gain, noncapital assets~ "=~ "=@@~ "="=*1,045~ "="=*1,740~ "=AA~ ">@" !#< Other income (net)#=*1,037~ #=دA~ #=~ #=A #=*33~ #=@~ #=�~ #>pG A# $4 Total deductions~ $5x�A~ $5S�$5*21,929~ $5K�$5*321,841~ $5ܰCA~ $5J�~ $6F�$ ;+%<# Cost of sales and operations%=*95,984~ %=H)%=*2,218~ %=.Bq%=*173,908~ %=�)V~ %=YE~ %>BA% /&<' Inventory, beginning of year~ &=~ &=`@ &=*576~ &=@ &=*25&=*48,717~ &=b�+~ &>P A& '< Purchases~ '=@~ '=z'=*2,342~ '=P$ A'=*5,510~ '=a.A~ '=c�~ '>|�)A'  (< Cost of labor(=*44,832~ (=@~ (=~ (=D>A(=*18,122~ (=[@~ (="~ (>УA( <)<4 Additional inventory costs (section 263A))=*16,099~ )=@~ )=~ )=pv@~ )= )=*42~ )=@~ )> @) *< Other costs*=*21,116~ *=o>A~ *=~ *=._E*=*150,273~ *=oA~ *=^~ *>K* 0+<( Less: Inventory, end of year~ += @~ +=@ +=*700~ +=p#A +=*22+=*42,617~ +=v,b~ +>D6A+  ,< Salaries and wages,=*118,530~ ,=P@,=*4,188~ ,=tA,=*19,896~ ,=jA~ ,=�_A~ ,>�>9A, --<% Guaranteed payments to partners-=*9,780-=*1,390~ -=~ -=]@~ -=-=*2,744~ -=A~ ->@- .< Rent paid~ .=@~ .=`z@.=*1,461~ .=P@.=*4,988~ .=({A~ .=JOi~ .>0'@. /< Interest paid~ /=}@~ /=V�"/=*1,153~ /=@ /=*149~ /=@~ /=��~ />pEA/  0< Taxes and licenses~ 0=�,@~ 0=^A 0=*561~ 0=@n@0=*5,951~ 0=@~ 0=O~ 0>8�A0 1< Bad debts1=*4,0591=*3,456~ 1=~ 1=-@1=*1,346~ 1= @~ 1=@w8A~ 1>�A1 %2< Repairs and maintenance~ 2=@~ 2=@2=*1,225~ 2=m@2=*2,481~ 2=5@~ 2=|P A~ 2>/@2 3< Depreciation3=*23,694~ 3= 'A3=*1,862~ 3=e@3=*3,259~ 3=@~ 3=~ 3>p� A3 4< Depletion~ 4=~ 4=~ 4=~ 4=~ 4=~ 4=~ 4=~ 4>4 $5< Retirement plans, etc.5=*1,201 5=*606 5=*81~ 5=_@~ 5=~ 5=@~ 5=A~ 5>`@5 '6< Employee benefit programs6=*9,192~ 6=ƽ@~ 6=~ 6= ?@6=*14,563~ 6=j@~ 6=#A~ 6>x�A6 @7<8 Net loss from other partnerships and fiduciaries ~ 7= 7=*282~ 7=~ 7=~ 7=7=*2,993~ 7=@A7>*1,2957 8< Farm net loss~ 8=~ 8=~ 8=~ 8=~ 8=~ 8=~ 8=~ 8>8 )9<! Net loss, noncapital assets~ 9=@ 9=*50~ 9=~ 9=`c@~ 9=@~ 9=@~ 9=�+@ 9>*8679 :< Other deductions~ :=(�A~ :=4:=*9,180~ :=�/3:=*90,010~ :=�A~ :=�~ :>V: ;;43 Net income (less deficit) from trade or business~ ;5@~ ;5IA;5*1,305~ ;5 �A;5*33,163~ ;5$�A~ ;5F~ ;6u�; ;<< Net income~ <=@~ <=J4�<=*1,305~ <=@�A<=*33,163~ <=�A~ <=^~ <>u�< =< Deficit~ ==~ ==@k@~ == ==*392~ ====*3,814~ ==dkA~ =>= 4>8,Portfolio income (less deficit) distributed >?>?>?>?>?>?>?>@> ;?4 directly to partners?5*2,901~ ?5FA ?5*24~ ?5@ ?5*237~ ?5@@~ ?5lXMA~ ?6Q@? ;@ �lA ��B ��C ��D ��E ��F ��G ��H ��I ��J ��K ��L ��M ��N �O ��P ��Q � R dS ��T �{U ��V ��W ��X ��Y �}Z ��[ �d\ ��] ��^ ��_ ��@< Interest income@=*2,995~ @=P@ @=*18~ @=s@ @=*237~ @=@@~ @=vNW~ @>`@@ A< Dividend income A=*34A=*43,281 A=*6 A=*634~ A=A=*4,757~ A= A~ A>ė@A B< Royalty income~ B=~ B=`@~ B=~ B=~ B=~ B=~ B=V,A~ B>@B 6C<. Net short-term capital gain (less deficit)~ C= C=*-85~ C= C=*-3~ C= C=*-990~ C=� C>*-531C 5D<- Net long-term capital gain (less deficit) D=*-128 D=*-1~ D=D=*27,600~ D=D=*5,930~ D=FND>*43,858D 1E<) Other portfolio income (less deficit)~ E=~ E=~ E=E=*1,023~ E= E=*-171 E=*950~ E>E 0F4(Real estate rental income (less deficit)~ F5~ F5]@~ F5F5*7,743~ F5~ F5@h@~ F5p@ F6*201F ;G< Net income~ G=~ G=]@~ G=G=*8,275~ G=~ G=@~ G=@ G>*201G H< Deficit~ H=~ H=~ H= H=*532~ H= H=*505 H=*483~ H>H <I44Net income (less deficit) from other rental activity~ I5I5*25,234I5*-1,273I5*1,088~ I5I5*6,575~ I5B@~ I6@I ;J< Net income~ J=J=*25,234~ J=J=*1,088~ J=J=*6,575~ J=t@~ J>@J K< Deficit~ K=~ K=K=*1,273~ K=~ K=~ K=~ K=Y@~ K>K L4Total net income [1]~ L5 S@~ L5� L5*56~ L5PAL5*33,400~ L5DoA~ L5�:�~ L6�4�L i"MAFootnotes at end of table.M\M\M\M\M\M\M\M\M jnNfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, NXNXNXNXNXNXNONON jgO_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--ContinuedOOOOOOOOOOOOOOOOO m_PW[All figures are estimates based on samples--money amounts are in thousands of dollars]PPPPPPPPP QQQQQQCQQQQ RDREInformation--continuedRHRb?RE7Finance, insurance, real estate, and rental and leasingRHRHRHRHR SS S S S S$Finance and insuranceS%S%S%S TT'MotionT'T' InformationT'T'T'T'T. ActivitiesT ) U&ItemU- pictureU' BroadcastingU' services and U,TotalU'U' DepositoryU' NondepositoryU. related to U .V&V' and soundV' and telecom- V'dataV, V'TotalV'creditV'creditV.creditV W&W' recordingW' municationsW' processingW'W'W'intermediationW'intermediationW.intermediationW X&X' industriesX'X'servicesX'X' X' X'X.X Y/ Y0(73) Y0(74) Y0(75) Y0(76) Y0(77) Y0(78) Y0(79) Y1(80)Y ZZ'Z'Z'Z'Z'Z'Z'Z3Z [4Number of partnerships~ [5ܐ@~ [5@~ [5@~ [oV�-~ [ohxA~ [5V@~ [5@~ [6@[ \4Number of partners~ \5@~ \5� A~ \5@~ \o.~ \o^DA~ \5v@~ \5@~ \6@\ ]4 Total assets~ ]5�A~ ]5�(~ ]5IA]oȨA]oA~ ]56V�~ ]5E?~ ]6&(�] 5^8-Income and deductions from trade or business:^9^9^9^p^p^9^9^:^ _4 Total income~ _5jI~ _5Y]~ _5B~ _o.~ _o�!~ _5VG~ _5~ _6JUw_ ` �la ��b ��c ��d ��e ��f ��g ��h ��i ��j ��k ��l ��m ��n ��o ��p ��q ��r ��s ��t ��u ��v ��w ��x ��y ��z ��{ ��| ��} ��~ �� �� `< Business receipts~ `=ZI�~ `=N�5~ `=ޝ;~ `q+~ `q�8�`= *1,114,742~ `=S~ `>�a b< fiduciaries~ b=A~ b=ֱ�~ b=`@~ bqV-~ bq~~ b=@~ b=P@~ b>b c< Farm net profit~ c=~ c=~ c=~ cqE@cq*15,763~ c=~ c=~ c>c *d<" Net gain, noncapital assets~ d=@u@~ d=Ad=*13,816~ dq�~ dq�5~ d=~ d=@~ d>F@d !e< Other income (net)~ e=qA~ e=�3x~ e=`D@~ eq� ~ eqNu e=*56,130~ e=F|.e>*105,825e f4 Total deductions~ f5b�~ f5np~ f5>�~ fojx"~ fo5~ f5(�+A~ f5��~ f6Sf +g<# Cost of sales and operations~ g=X#~ g=c~ g=X�&A~ gq ~ gq�=�~ g=@~ g=$Ag>*249,441g /h<' Inventory, beginning of year~ h=Nk~ h=t.A h=*76~ hq~�~ hq~ h=@h=*53,079~ h>q@h i< Purchases~ i=Un~ i= i=*98,585~ iq�~ iq �6~ i=%@i=*491,238i>*9,727i  j< Cost of laborj=*138,622~ j= @j=*79,870~ jq�Ajq*99,126~ j=j=*12,239~ j>j <k<4 Additional inventory costs (section 263A)~ k=@~ k=@@~ k=~ kq&."kq*24,674~ k=~ k=~ k>k l< Other costs~ l=�~ l=Ak~ l="~ lq�~ lq6~ l=~ l=�Al>*239,779l 0m<( Less: Inventory, end of year~ m= ~ m=v,Fm=*3,184~ mqJ[~ mq~ m=@m=*50,915~ m>u@m  n< Salaries and wages~ n=fZ~ n=ZP~ n=i/~ nq�~ nqn=*277,718~ n=�94n>*47,608n -o<% Guaranteed payments to partners~ o=�@o=*23,714o=*14,345~ oq}�~ oq��~ o=@~ o=@o>*4,522o p< Rent paid~ p=� A~ p=�@p q< Interest paid~ q=�4%~ q=.&_~ q=�@~ qqͻ ~ qq�'# ~ q=DfA~ q=LHA~ q>@q  r< Taxes and licenses~ r=sA~ r=h�*A~ r=�@~ rqK`~ rq;r=*5,392~ r=@~ r>@r s< Bad debtss=*33,571~ s=.U~ s=@~ sqK~ sqDGs=*5,123~ s=h�As>*14,215s %t< Repairs and maintenance~ t=@@~ t=�A~ t=� @~ tq_ A~ tqXu At=*1,904~ t=~@t>*5,122t u< Depreciation~ u=d�$A~ u=j~ u=~A~ uq�~ uq*Au=*15,000~ u=p@u>*20,447u v< Depletion~ v=~ v=~ v=vq*1,236~ vq~ v=~ v=~ v>v $w< Retirement plans, etc.w=*71,900~ w=Aw=*11,138~ wqnA~ wqdaAw=*4,418~ w=@w>*1,804w 'x< Employee benefit programs~ x=@~ x=,�A~ x= @~ xq6�%~ xql"Ax=*18,380~ x=@x>*2,678x @y<8 Net loss from other partnerships and fiduciaries y=*206,788~ y=A~ y=s@~ yq2A~ yqe4~ y=y=*14,214 y>*5y z< Farm net loss~ z=~ z=~ z=~ zq@<@zq*8,620~ z=~ z=~ z>z ){<! Net loss, noncapital assets{=*16,654~ {=%@~ {=U@~ {qP@~ {q h@ {=*444{=*27,440~ {>{ |< Other deductions~ |=q�~ |=f�~ |=�,5A~ |qM~ |qS#~ |=A~ |=`~ |>\C+A| ;}43 Net income (less deficit) from trade or business~ }5 W~ }5N~ }5zb~ }oN ~ }of` ~ }5�A~ }5r~ }6>^#} ~< Net income~ ~= m~ ~=N~ ~=8�8A~ ~q ~ ~q�� ~ ~=�A~ ~=Fm�~ ~>>^#~ < Deficit=*348,222~ =P@~ =:@~ qJ�~ q&t~ =~ =Pk@~ >  �l� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� �� ��� ��� � � d� ��� ��� �q� ��� ��� ��� ��� ��� �m� ��� �d48,Portfolio income (less deficit) distributed ???rr??@ �4 directly to partners~ �5n@~ �5�~ �5�@~ �o�3~ �oxQ.�5*36,032~ �5[V�6*60,146� �< Interest income~ �=�A~ �=L+A~ �=@@~ �q&M~ �qj �=*18,246~ �=C�>*60,185� �< Dividend income~ �=lA~ �=N@�=*1,894~ �q�~ �qBE[~ �=@~ �=t@~ �>� �< Royalty income�=*327,259�=*595,058~ �=X@~ �qF;e~ �qO~ �=~ �=~ �>� 6�<. Net short-term capital gain (less deficit)�=*-2,684�=*-12,670�=*2,575~ �q��~ �q.M�~ �=G~ �=@~ �>� 5�<- Net long-term capital gain (less deficit)�=*99,243~ �=JB�=*54,211~ �qb~ �q��=*10,928~ �=~ A~ �>D�� 1�<) Other portfolio income (less deficit) �=*46~ �=@@~ �=~ �q&j~ �q^B~ �=�=*68,977~ �>� 0�4(Real estate rental income (less deficit) �5*-293 �5*348~ �5~ �oG�~ �o�,3A �5*87~ �5�@~ �6� �< Net income~ �=`@ �=*406~ �=~ �q�%=~ �qX\ �=*87�=*79,643~ �>� �< Deficit �=*425~ �=M@~ �=~ �qzK~ �qHKA~ �=�=*24,293~ �>� <�44Net income (less deficit) from other rental activity~ �5~ �5-@~ �5`q@~ �o�.�~ �o@n@~ �5�5*1,620~ �6� �< Net income~ �=�=*12,479~ �=`q@~ �qT�~ �q@@~ �=�=*1,621~ �>� �< Deficit~ �=~ �=Y@~ �=~ �q@~ �q@~ �=~ �=�?~ �>� �4Total net income [1]~ �5*~ �5NI~ �5~3e~ �of;1~ �o:^p~ �5X}A~ �5~ �6P�#A� s"�AFootnotes at end of table.�\�\�\�\�\�\�[�l� tn�fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, �X�X�X�X�X�X�O�O� jg�_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued�O�O�O�O�O�O�O�O� S_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]��������� ������C���� �DJ�EBFinance, insurance, real estate, and rental and leasing--continued�H�H�H�H�H�H�H� �(�$ Finance and insurance--continued�%�I*�$"Real estate and rental and leasing�%�%�%�%� ��#�#�u� �$ Real estate�%�%�%� ��' Securities,�' Insurance�'Funds, trusts,�'�'�'�' Lessors of�. Lessors of�  �&Item�' commodities�'carriers�' and other�'�'�' Lessors of�'nonresidential �.mini-� �&�'contracts, and �'and�' financial �'Total �,Total�' residential�' buildings�. warehouses� ��'other financial�'related�'vehicles�'�,�' buildings�'(except�. and self-� �W�' investments�' activities �'  �' �L�' and dwellings�' miniware-�. storage units� �W�'�'�'�'�L�L�'houses)�.� �V �0(81) �0(82) �0(83) �0(84) �0(85) �0(86) �0(87) �1(88)� �k�Y�Y�Y�Y�Y�Y�Y�Z� ;�4Number of partnerships~ �5A~ �5@~ �5p@~ �o� A~ �o A~ �5�A~ �5�- A~ �6@� 7� �l� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ���4Number of partners~ �5aAA~ �5~@~ �5x�A~ �o�~ �o�/�~ �5C~ �5L�2A~ �6@� 7�4 Total assets�5A~ �5~ �5.h�o@ݑXA�o@\A~ �5R=�5CA~ �6g� 75�8-Income and deductions from trade or business:�9�9�9�p�p�9�9�:� 7�4 Total income~ �5�~ �5~ �56R[~ �o0 ~ �o�� ~ �5 PA~ �56�8~ �6�$@� 7 �< Business receipts~ �=&W~ �=~�~ �=w~ �qP ~ �q~ ~ �=v~ �=Ny�~ �>@g@� );�3 Ordinary income from other partnerships and �=�=�=�q�q�=�=�>� )�< fiduciaries~ �=Ng��=*5,272~ �=F"~ �qQA~ �q~ �=(�#A~ �=tuA �>*201� )�< Farm net profit�=*15,626~ �= �=*137�q*35,995�q*35,995~ �=~ �=0@~ �>� )*�<" Net gain, noncapital assets~ �=L�A �=*76~ �=tA~ �qfj~ �qD;$A~ �=A~ �=�A �>*113� )!�< Other income (net)~ �= x� ~ �=p=A~ �=dDA~ �qSUA~ �q�~ �=MA~ �=PkA�>*1,495� )�4 Total deductions~ �5NEq~ �5`�~ �5�~ �onB ~ �ou ~ �5V�~ �5 �~ �6 @� 7+�<# Cost of sales and operations~ �=(~ �=3A~ �=�--A~ �qV�~ �qH�~ �=&_~ �=^� �>*710� )/�<' Inventory, beginning of year~ �=:~ �=~ �=C@~ �qfz~ �q";v~ �=L�A~ �=A �>*156� )�< Purchases~ �=�(~ �=�=*379,357~ �q�+�~ �qI�~ �="A~ �=4 �>*731� ) �< Cost of labor�=*66,947�=*19,939~ �=~ �qBA~ �q� A�=*1,793�=*15,557~ �>� )<�<4 Additional inventory costs (section 263A)�=*24,381~ �=Pr@~ �=~ �q ~ �q6� �=*15,292�=*67,006~ �>� )�< Other costs~ �=+~ �=}3A�=*570,239~ �qj~ �q~ �=$ /A~ �=0=)A~ �>� )0�<( Less: Inventory, end of year~ �=R~ �=�=*2,811~ �q2x~ �qXs~ �=cA~ �=A �>*178� ) �< Salaries and wages~ �=z~ �=X�%A~ �= S@~ �q�~ �qJ �~ �=$�A~ �= �A�>*5,152� )-�<% Guaranteed payments to partners~ �=�=k~ �=y@~ �= A~ �ql4~ �q�'*A~ �=_@~ �=t@~ �>@� )�< Rent paid~ �=. G~ �=d@~ �=@~ �q&g0~ �q�8#A~ �=@~ �=/@ �>*45� )�< Interest paid~ �=*~ �= @~ �=(�A~ �q�CA~ �qp~ �=}A~ �=� A�>*14,278� ) �< Taxes and licenses~ �=j0~ �=|@~ �=�#@~ �qQ"A~ �q�9!A~ �=@~ �=0<�@�>*4,865� )�< Bad debts~ �=�!~ �=X@~ �=P9@~ �q@~ �q@@�=*1,372�=*6,435~ �>� )%�< Repairs and maintenance~ �= �A~ �=@~ �= @~ �qA~ �qLA~ �= @~ �=� @�>*1,913� )�< Depreciation~ �=�%A~ �=@~ �=@~ �q�~ �qb&A~ �=�@~ �= }A�>*5,162� )�< Depletion~ �=~ �=~ �=�q*1,236�q*1,236~ �=~ �=~ �>� )$�< Retirement plans, etc.~ �=�"A~ �=@ �=*751~ �qk@~ �q@�=*3,423�=*1,572 �>*24� )'�< Employee benefit programs~ �=p�A~ �=�@~ �= @~ �qA~ �q\A~ �=E@~ �=@ �>*16� )@�<8 Net loss from other partnerships and fiduciaries ~ �=.�*�=*1,814~ �=@&A~ �q|�A~ �q(TA~ �=�/@~ �=p@~ �>� )�< Farm net loss�=*8,375~ �= �=*244~ �q@~ �q@�=*2,835�=*11,498~ �>� ))�<! Net loss, noncapital assets~ �=@ �=*246 �=*145~ �q@~ �qm@�=*1,393�=*4,345~ �>� )� �l� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� �� ��� ��� � � d� ��� ��� ��� ��� ��� ��� ���< Other deductions~ �=6� ~ �=L~ �=�,"~ �q*~ �qp~ �=!A~ �=#A�>*16,810� );�43 Net income (less deficit) from trade or business~ �5pj~ �5(A~ �5jd�~ �oa�~ �o�~ �50A~ �5..F~ �6@� 7�< Net income~ �=޼�~ �=`*A~ �=�~ �qB�2~ �qV~ �=L~ �=[~ �>@@� )�< Deficit~ �=>LV�=*54,496~ �=sA~ �q*lD~ �qP -A~ �=A~ �=A�>*1,303� )4�8,Portfolio income (less deficit) distributed �?�?�?�r�r�?�?�@� )�4 directly to partners~ �5I_$~ �50@~ �5� ~ �oGI~ �o~ �5NJA~ �5f~ �6@� 7�< Interest income~ �=Wb~ �=@~ �=I"~ �qx~ �qړV~ �=}~ �=~ �>@� )�< Dividend income~ �=� �=*594~ �=�~ �qh�~ �q�~ �=SA~ �= s1A�>*20,810� )�< Royalty income~ �=@�3A~ �=~ �=@~ �qA~ �qx=A�=*18,762~ �=V@ �>*51� )6�<. Net short-term capital gain (less deficit)~ �=w�=*-1,090~ �=�:A~ �qn ~ �q`J ~ �=~ �=�� �>*-131� )5�<- Net long-term capital gain (less deficit)~ �="J�=*-3,734~ �=��~ �q�~ �q�~ �=+A~ �=lP~ �>X@� )1�<) Other portfolio income (less deficit)~ �=jq(~ �=~ �=0�A~ �q#A~ �q�'~ �=Q A~ �=`@~ �>5@� )0�4(Real estate rental income (less deficit)~ �5)A�5*12,498~ �5�A~ �o�~ �o?�~ �5z!+~ �5�5�~ �6&�4� 7�< Net income~ �=�)0A�=*12,498~ �=�A~ �q�~ �q"�~ �=B8~ �=r~ �>� 5� )�< Deficit~ �=0� A~ �=~ �=@@~ �q�8<~ �q-A~ �= A~ �=h=A�>*7,539� )<�44Net income (less deficit) from other rental activity~ �5@ �5*213~ �5@x~ �o��~ �o*16,843� )�< Deficit~ �=@~ �=~ �=Ƣ@~ �q @~ �q *@�=*6,544~ �=@~ �>� )�4Total net income [1]~ �5B�;~ �5�,A~ �5�~ �o��~ �o>Z�~ �5~ �5] ~ �6:� 7"�AFootnotes at end of table.�\�\�\�\�\�\�\�l� vn�fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, �X�X�X�X�X�X�O�O� Qg�_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued�O�O�O�O�O�O�O�O� S_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]��������� ������C���� �DJ�EBFinance, insurance, real estate, and rental and leasing--continued�w�w�x*�E"Professional and business services�H�H�H� �5�$-Real estate and rental and leasing--continued�%�%�I�J8�$0Professional, scientific, and technical services�%�%� ��$Real estate--continued�I� � �J� � �. Accounting,�  �&Item�' Lessors of�'�'Rental�' Lessors of �,Total�'�' �.tax� �&�'other  �'Other �'and�' nonfinancial�, �,Total �'Legal�. preparation,� �&�' real estate�' real estate�'leasing�' intangible�'�,�'services�. bookkeeping,� ��'property�' activities�'services�'assets�'�'�L�. and payroll� �W�L �'  �' �'�L�'�L�.services� � �l� ��� �d� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ���V �0(89) �0(90) �0(91) �0(92) �0(93) �0(94) �0(95) �1(96)� �k�Y�Y�Y�Y�Y�Y�Y�Z� �4Number of partnerships~ �5@~ �5@@~ �5@ �5*26~ �5`@~ �53@~ �5@~ �6@� �4Number of partners~ �5�1A~ �5D|&A~ �50�A �5*112~ �5mA~ �5}A~ �5A~ �6[@� �4 Total assets~ �5~ �5�1~ �5���5 *2,880,034~ �5^7~ �5jk~ �5~ �6j� 5�8-Income and deductions from trade or business:�9�9�9�9�9�9�9�:� �4 Total income~ �5~ �5*~ �5^�5*283,479~ �5ho5~ �5:[Q+~ �5�.�~ �6���  �< Business receipts~ �=�]~ �=bhc~ �=.~ �=o@~ �={1~ �=�/�)~ �=[V~ �>~� ;�3 Ordinary income from other partnerships and �=�=�=�=�=�=�=�>� �< fiduciaries~ �=(�A~ �=s��=*74,926�=*11,068~ �=^�~ �=�D~ �=P�A~ �>@@� �< Farm net profit�=*21,167�=*14,245~ �=~ �=~ �=~ �=~ �=~ �>� *�<" Net gain, noncapital assets�=*48,820~ �=A~ �=� B~ �= `@~ �=@~ �=@~ �=@~ �>@� !�< Other income (net)~ �=&~ �=F�~ �=�M�=*151,711~ �=�%~ �=>D~ �=f^@~ �>�A� �4 Total deductions~ �5�~ �5�~ �5\*�5*12,202~ �5�'~ �5Z~ �5N ~ �6+� +�<# Cost of sales and operations~ �=0hA~ �=�~ �=�<)A~ �=~ �=B~ �=f~ �=�L~ �>H�A� /�<' Inventory, beginning of year~ �=A~ �=E~ �= b@~ �=~ �=xqA~ �=A �=*143�>*5,211� �< Purchases~ �=� @~ �=RX+~ �=(�A~ �=~ �= �9~ �=� ~ �=�>*30,078�  �< Cost of labor�=*2,322~ �=8Y A�=*12,370~ �=~ �=�~ �=N�=*62,289~ �>�-A� <�<4 Additional inventory costs (section 263A) �=*662~ �=A �=*346~ �=~ �=�A~ �=(,A�=*14,512�>*1,185� �< Other costs�=*349,947~ �=N}~ �=WA~ �=~ �=>�~ �=*S�~ �=�#G~ �>peA� 0�<( Less: Inventory, end of year~ �=q@~ �=2&?~ �=M@~ �=~ �=DC%A~ �=pA �=*185 �>*18�  �< Salaries and wages~ �=xA~ �=Nk�~ �=� A~ �=~ �=r � ~ �=� ~ �=jB~ �>&� -�<% Guaranteed payments to partners~ �=D@~ �= &A�=*1,875~ �=~ �=2�(~ �=~ �=fd�~ �> � �< Rent paid~ �= .@~ �≠ A~ �=A~ �=~ �=�3�~ �=��~ �=!~ �>d� �< Interest paid~ �=\A~ �=*A~ �=@�#A~ �=8@~ �=�~ �=~E~ �=A~ �>(�A�  �< Taxes and licenses~ �=@~ �=�A~ �=@}@ �=[2]~ �=~ �=2�~ �=^x~ �>?� �< Bad debts�=*1,549~ �=k@~ �=@~ �=~ �=-A~ �=0t A~ �=`@~ �>@@� %�< Repairs and maintenance~ �=@~ �=�!�@~ �=@~ �=~ �=�(A~ �=$ *A~ �=vA~ �>@wA� �< Depreciation~ �=�@~ �=kA~ �=�~ �=~ �=o�~ �=Ē~ �=\�,A~ �>� � �< Depletion�=*1,236~ �=~ �=~ �=~ �=~ �=~ �=~ �>� $�< Retirement plans, etc.�=*2,857~ �=@�=*3,234~ �=~ �=:j~ �=8�9A~ �=0�$A~ �>�)� '�< Employee benefit programs~ �=@~ �=0@�=*10,223~ �=~ �=@A~ �=u~ �=�16~ �>2A�  �l �� �� �� �� �� �� �� ��  ��  ��  ��  ��  �� �� �� �� �� �� �� �� �� �� � �� �� �  d �� �� �� hu@<8 Net loss from other partnerships and fiduciaries ~ =@~ =HtA=*4,373~ =~ =hA~ =`@~ =@'@~ >`@ < Farm net loss=*2,965=*5,043~ =~ ==*3,361=*2,445~ =>*2,445 )<! Net loss, noncapital assets =*965~ =@=*2,648~ =~ =@~ =@~ =W@>*1,507 < Other deductions~ =/7~ =� �~ =4"A=*12,178~ =�;Q ~ =fр ~ =�~ >6�  ;43 Net income (less deficit) from trade or business~ 5\A~ 5� ~ 5X*A5*271,277~ 5 ~ 5t ~ 5�~ 6�� < Net income~ =� A~ =!~ =F/A=*271,277~ =~ =Bz ~ =h�~ >v� < Deficit~ =� @~ =A~ =�A~ =~ = A~ =@=*31,070 >*416 48,Portfolio income (less deficit) distributed ???????@ 4 directly to partners~ 5&�5~ 5~ 5~'5*281,429~ 5�~ 5�7f~ 5X�A~ 6�  < Interest income~ =�A~ =h�~ =d�A =*42,080~ =�~ =�/A~ =�A~ >P@   < Dividend income~ =X� A~ =+A~ =@@ =*6~ =6|~ =w@~ =@~ >@R@   < Royalty income~ =@~ =x�A =*709 =*97,967~ =[4~ =y@~ =@~ >@  6 <. Net short-term capital gain (less deficit)~ = ~ =A =*-1,166~ =~ =�~ =~ =r@~ >  5 <- Net long-term capital gain (less deficit)~ =A~ =V~ =@ =*139,855~ =y~ =p~ =�;@~ >v  1<) Other portfolio income (less deficit)=*39,790~ =�A~ ==*1,521~ =@~ =@~ =@ >*646 04(Real estate rental income (less deficit)~ 5~ 5�9~ 5h.A5*2,463~ 5x�A~ 5X�A~ 5@@6*1,265 < Net income~ =fo~ =� S~ =4�A=*2,463~ = A~ =A~ =@)@>*1,265 < Deficit~ =@~ =^A=*6,643~ =~ =@~ =@=*3,445~ > <44Net income (less deficit) from other rental activity~ 5� A~ 5@@~ 5j5*10,764~ 5j@~ 5I@5*2,277 6*368 < Net income~ =P A~ =r@~ =��=*10,764~ =@~ =I@=*2,277 >*368 < Deficit =*903=*1,022=*34,913~ =~ =@~ =~ =~ > 4Total net income [1]~ 5~V~ 5:~ 5�(5*426,078~ 5��~ 5F� ~ 5"�~ 6 "AFootnotes at end of table.\\\\\\ll ynfTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions,  ;g_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued ;_W[All figures are estimates based on samples--money amounts are in thousands of dollars] C D5E-Professional and business services--continuedHHHHHHH C$;Professional, scientific, and technical services--continued%%%%%Iz ##{>$6Other professional, scientific, and technical services%%I. Management  &ItemJJ|uJJ 'Other .of )&'Architectural,' Specialized|Computer systems &' Management,' Advertising' miscellaneous. companies )  hl! ��" ��# ��$ �{% ��& �d' ��( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? �� & ' engineering, 'design  |design and related  ,Total ' scientific, ' and related ' professional, .(holding  )!&!' and related!'services!}services!,!' and technical!'services!'scientific, and!. companies)! )"&"'services"L"|"&"' consulting "' "' technical"." )#&#L#L#~#&#'services #' #'services#.# $/ $0(97) $0(98) $0(99) $0(100) $0(101) $0(102) $0(103) $1(104)$ %k%Y%Y%Y%Y%Y%Y%Y%Z% &4Number of partnerships~ &5v@~ &5R@~ &5 @~ &5@~ &5*@~ &5<@~ &5@~ &6M@& '4Number of partners~ '5@~ '5;@~ '5@n@~ '5@~ '5@~ '5@~ '5@@~ '6p�@' (4 Total assets~ (5�~ (5L�A~ (5PWA~ (5Y�~ (5�~ (5�%~ (5�~ (6Z?M"( 5)8-Income and deductions from trade or business:)9)9)9)9)9)9)9):) *4 Total income~ *5V5~ *5e3A~ *5`[gA~ *5*%� ~ *5zy~ *5�~ *5�8u~ *6h�*  +< Business receipts~ +=^-~ +=�3M~ +=�~ +=d ~ +=~ +=�~ +=­�~ +>.+ ;,3 Ordinary income from other partnerships and ,=,=,=,=,=,=,=,>, -< fiduciaries-=*71,711~ -=-=*7,947~ -=g*A~ -=.3-=*3,233-=*24,540~ ->- .< Farm net profit~ .=~ .=~ .=~ .=~ .=~ .=~ .=~ .>. */<" Net gain, noncapital assets~ /=ܛ@ /=*4/=*11,966~ /=c@ /=*680/=*4,762~ /=@~ />@/ !0< Other income (net)~ 0= @0=*6,290~ 0=@�A~ 0=��~ 0=KZ~ 0=@~ 0=*�~ 0>V0 14 Total deductions~ 15~ 15�0A~ 156{~ 15�9�~ 15[~ 15OY~ 15D�~ 16J� 1 +2<# Cost of sales and operations~ 2=}-~ 2=(~ 2=D~ 2=rP�~ 2=BA~ 2=��~ 2=bV~ 2>Zf2 /3<' Inventory, beginning of year3=*4,0033=*13,3863=*18,333~ 3=P@3=*14,3153=*10,387~ 3=p@~ 3>A3 4< Purchases~ 4=\�A~ 4=� A~ 4=� A~ 4=V�~ 4=$~ 4=�-A~ 4=�h~ 4>VX4  5< Cost of labor~ 5=)A5=*54,583~ 5=�(A~ 5=nW~ 5=H�#A5=*66,839~ 5=%A5>*32,7435 <6<4 Additional inventory costs (section 263A)6=*47,3996=*1,2316=*1,8906=*115,420~ 6=6=*100,9216=*14,4986>*4,6776 7< Other costs~ 7=LA7=*257,366~ 7=A~ 7=ja~ 7=J~ 7=h�4A~ 7=_�~ 7>tA7 08<( Less: Inventory, end of year8=*18,270~ 8= @~ 8=r@~ 8=kA8=*21,1138=*47,646~ 8=� @~ 8>�A8  9< Salaries and wages~ 9=E~ 9=P�A~ 9=k4~ 9=*w+~ 9=Ng~ 9=�>/A~ 9=�~ 9>nA9 -:<% Guaranteed payments to partners~ :=88A:=*23,026~ :=pr A~ :=:FF~ :=x�)A~ :=0G@~ :=Z A~ :>A: ;< Rent paid~ ;=x A~ ;=L@~ ;=l�A~ ;=(A~ ;=|�A~ ;=�@~ ;=�1 A~ ;>@; << Interest paid~ <=x@~ <=X@~ <=t@~ <= �A~ <=GA~ <=@~ <=�@~ <>㰪<  =< Taxes and licenses~ ==@�A~ ==@~ ==@~ ==&A~ ==HA~ ==�@~ ==�A~ =>`@= >< Bad debts~ >= @>=*1,338~ >=?@~ >=A~ >=@~ >=@~ >=q@~ >>@> %?< Repairs and maintenance~ ?=�/@~ ?=8@~ ?=@@~ ?=xA~ ?=�0@~ ?=(@~ ?=8�A~ ?>�"@? @ �lA ��B ��C ��D ��E ��F ��G ��H ��I ��J ��K ��L ��M ��N ��O ��P ��Q ��R ��S ��T ��U ��V ��W ��X ��Y ��Z ��[ �\ ��] ��^ � _ d@< Depreciation~ @=@~ @=@~ @=�A~ @=�#~ @=�A~ @=P@~ @=@5A~ @>@@@ A< Depletion~ A=~ A=~ A=~ A=~ A=~ A=~ A=~ A>A $B< Retirement plans, etc.~ B=@7@B=*4,694~ B= @~ B=�A~ B=�9A~ B=@~ B=�@~ B>:@B 'C< Employee benefit programs~ C=@C=*5,531~ C=`@~ C= � A~ C=A~ C=U@~ C=A~ C>R@C @D<8 Net loss from other partnerships and fiduciaries  D=*766~ D=D=*24,036~ D=?@~ D=@ D=*576D=*2,176~ D>02AD E< Farm net loss~ E=~ E=~ E=~ E=~ E=~ E=~ E=~ E>@E )F<! Net loss, noncapital assets F=*125 F=[2]F=*1,402~ F=Լ@F=*6,505 F=*208 F=*668 F>*993F G< Other deductions~ G=8�3A~ G=A~ G=� H~ G=L�~ G=f?�~ G=n\~ G=�~ G>�#AG ;H43 Net income (less deficit) from trade or business~ H5(�,A~ H5A~ H5�~ H5b~ H5W~ H5O-A~ H5N{~ H6ƈ�H I< Net income~ I=6�9~ I=A~ I=vq�~ I=$x]A~ I=Y ~ I=:~ I=�|~ I>�I J< DeficitJ=*6,521~ J=J=*24,618~ J=@~ J=�@ J=*619~ J=k@~ J>4�AJ 4K8,Portfolio income (less deficit) distributed K?K?K?K?K?K?K?K@K L4 directly to partners~ L5@L5*1,251~ L5� A~ L5�~ L5΄n~ L5�9@~ L5 A~ L6 XL M< Interest income~ M=�*@M=*1,084~ M=}A~ M=A~ M=� A~ M=@@~ M=�@~ M>��M N< Dividend income~ N="@ N=*4N=*11,796~ N=@~ N=]@~ N=@~ N=s@~ N>FuN O< Royalty incomeO=*29,924 O=*163~ O=~@O=*80,869O=*80,848~ O= O=*22~ O> �AO 6P<. Net short-term capital gain (less deficit) P=*131~ P=P=*-74,549~ P=@~ P=@P=*-7,671P=*-9,951~ P>NI�P 5Q<- Net long-term capital gain (less deficit) Q=*-137~ Q=Q=*55,507~ Q=�1_~ Q=XPQ=*67,443~ Q= vA~ Q>�]Q 1R<) Other portfolio income (less deficit)~ R=~ R= R=*-72R=*20,591R=*20,572~ R= R=*18~ R>�@R 0S4(Real estate rental income (less deficit) S5*30~ S5S5*45,715~ S5y@~ S5� S5*-33S5*73,903~ S6@AS T< Net income T=*30~ T=T=*45,715~ T=�%@T=*3,952 T=*134T=*74,339~ T>4�AT U< Deficit~ U=~ U=~ U=~ U=@U=*6,246~ U=e@ U=*436~ U>w@U <V44Net income (less deficit) from other rental activity V5*612~ V5~ V5@V5*1,210 V5*149 V5*74 V5*987~ V6@V W< Net income W=*612~ W=~ W=@W=*1,210 W=*149 W=*74 W=*987~ W>@@W X< Deficit~ X=~ X=~ X=~ X=~ X=~ X=~ X=~ X>@X Y4Total net income [1]~ Y5V�?~ Y5تA~ Y5ޓ�~ Y5~ Y5^@;~ Y50.A~ Y5^f�~ Y6�Y "ZAFootnotes at end of table.Z\Z\Z\Z\Z\Z[ZlZlZ yn[fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, [[[[[[[[[ g\_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued\\\\\\\\\ ;_]W[All figures are estimates based on samples--money amounts are in thousands of dollars]]]]]]]]]] ^^^^^^C^^^^ _D5_�-Professional and business services--continued_�_�._E&Education, health, and social services_H_H_H_H_ ` hl@a ��b ��c ��d ��e ��f �ng ��h �di ��j ��k ��l ��m ��n ��o ��p ��q ��r ��s ��t ��u ��v ��w ��x ��y ��z ��{ ��| ��} ��~ �� ��`WP`�HAdministrative and support and waste management and remediation services`�`�`'`')`�!Health care and social assistance`�`�` . a&Itema'a'Administrativea'Waste a'a'a'a'a.Offices a .b&b' b'andb' management b,Totalb' Educationalb'b' Offices ofb.of otherb .c c'Totalc'support c'andc,c'services c'Totalc' physiciansc.healthc .dWd'd'servicesd' remediationd'd-d'd' and dentistsd. practitionersd .eWe'e-e'servicese-e(e(e(e)e f/ f0(105) f0(106) f0(107) f0(108) f0(109) f0(110) f0(111) f1(112)f gg'g'g'g'g'g'g'g3g h4Number of partnerships~ h5@~ h5 @~ h5@~ h50@~ h5ܬ@~ h5@~ h5.@~ h6E@h i4Number of partners~ i5 @~ i5`@~ i5ؚ@~ i5�A~ i5@~ i5I�@~ i5�@~ i6J@i j4 Total assets~ j5β�~ j5N~ j5~~ j5�!~ j5jJ~ j5b~�~ j5� �~ j6h�j 5k8-Income and deductions from trade or business:k9k9k9k9k9k9k9k:k l4 Total income~ l5~�0~ l5�A~ l5�~ l5j~ l5~X~ l5b~ l5ڥ`~ l6ʙ�l  m< Business receipts~ m=�#�~ m=B`~ m=j~ m=J?� ~ m=KX~ m=/ ~ m=�2�~ m>WAm ;n3 Ordinary income from other partnerships and n=n=n=n=n=n=n=n>n o< fiduciarieso=*15,206o=*14,884~ o= t@~ o=Ao=*1,980~ o=A~ o=@o>*98,173o p< Farm net profit~ p=~ p=~ p=~ p=~ p=~ p=~ p=~ p>p *q<" Net gain, noncapital assets~ q=@~ q=@~ q=Z@~ q=eA q=*340~ q=ZAq=*2,902 q>*752q !r< Other income (net)~ r=N <~ r=v:~ r=@@~ r=Nr=*4,901~ r=S�~ r=n�~ r>|@r s4 Total deductions~ s5 �~ s5�~ s5~ s5Rxt ~ s52A~ s5�* ~ s5�~ s6�'s +t<# Cost of sales and operations~ t=�~ t="�~ t=~Y~ t=�t=*268,242~ t=�~ t=o)A~ t>� At /u<' Inventory, beginning of year~ u=�:@~ u=X@u=*19,998~ u=@@u=*1,036~ u=i@u=*5,064~ u>!@u v< Purchases~ v=�~ v=>�v=*128,550~ v=�+Av=*121,582~ v=,�'A~ v=@~ v>t Av  w< Cost of labor~ w=)�~ w=Z"�~ w=�@~ w=B(w=*20,051~ w=h�#A~ w=@~ w> @w =x<5 Additional inventory costs (section 263A )x=*10,543x=*10,457~ x=U@x=*52,821~ x=x=*52,821x=*14,104x>*38,716x y< Other costs~ y="7?~ y=6~ y=�2;~ y=��y=*127,711~ y=8z~ y=!A~ y>`nAy 0z<( Less: Inventory, end of year~ z=A~ z=@z=*17,858~ z=@z=*2,138~ z=Px@z=*6,312~ z>e@z  {< Salaries and wages~ {=v~ {=_~ {=0L$A~ {=�~ {=�=A~ {=B~ {=z�4~ {>D'A{ -|<% Guaranteed payments to partners~ |=�?A~ |=�?A~ |=~ |=g�~ |=;@~ |= Y�~ |=�+x~ |>A| }< Rent paid~ }=dA~ }=H�A~ }=@~ }=&s~ }=J@~ }=p~ }=hW&A~ }>h�A} ~< Interest paid~ ~=@� A~ ~=A~ ~= @~ ~=(N+A~ ~=@~ ~=r*A~ ~=�!@~ ~>i@~  < Taxes and licenses~ =A~ =RA~ =`@~ =OP~ =@@~ =ZN~ =lBA~ >0@  �l� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� �� ��� ��< Bad debts~ =@~ =@~ =@~ ={=*5,095~ =>A~ =Pm@~ >dA %�< Repairs and maintenance~ �=(A~ �=0T@~ �= @~ �=!~ �=@~ �=V!~ �=@~ �>9@� �< Depreciation~ �=p9A~ �=d A~ �=P@~ �=V~ �=@@~ �=zXS~ �=EA~ �>�@� �< Depletion~ �=~ �=~ �= �=*47~ �= �=*47~ �= �>*47� $�< Retirement plans, etc.~ �=@~ �= @~ �=@~ �= A�=*4,566~ �=3 A~ �=8vA~ �>@� '�< Employee benefit programs~ �=@�A~ �=hqA~ �=@~ �=h=,A�=*9,004~ �=�+A~ �=�A~ �>@� @�<8 Net loss from other partnerships and fiduciaries �=*16,698�=*14,681~ �=@~ �=@~ �=~ �=@�=*4,312�>*3,038� �< Farm net loss~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>� )�<! Net loss, noncapital assets~ �=@~ �=@~ �=5@~ �= @~ �=~ �= @ �=*662�>*4,555� �< Other deductions~ �=F�~ �=o[~ �=L�)A~ �=�~ �=A~ �=-�~ �=[~ �>FA�� ;�43 Net income (less deficit) from trade or business~ �5lCA~ �5Xa@A~ �5A~ �5Y�~ �5 A~ �5��~ �5F�~ �6\� �< Net income~ �=CA~ �=&~ �=A~ �=&F�~ �= A~ �=F~ �=VA�~ �> \� �< Deficit�=*8,921�=*8,921~ �=~ �=d@~ �=~ �=d@�=*3,204 �>*215� 4�8,Portfolio income (less deficit) distributed �?�?�?�?�?�?�?�@� �4 directly to partners~ �5ěA~ �5A~ �5@q@~ �5,�A~ �5@~ �5UA~ �5@~ �6@@� �< Interest income~ �=^�@~ �=@~ �=k@~ �=A~ �=>@~ �=|A~ �=@~ �>@� �< Dividend income �=*835 �=*835~ �=~ �=t@�=*1,987~ �='@~ �=Ң@ �>*26� �< Royalty income~ �=A~ �=A~ �=~ �=~ �=~ �=~ �=~ �>� 6�<. Net short-term capital gain (less deficit)�=*-1,524�=*-1,546 �=*22~ �=~ �=~ �=� �=*35~ �>� 5�<- Net long-term capital gain (less deficit)�=*65,571�=*65,571~ �=~ �=@~ �=~ �=@�=*2,091 �>*-14� 1�<) Other portfolio income (less deficit) �=*640 �=*640~ �= �=*839~ �= �=*839 �=*97 �>*158� 0�4(Real estate rental income (less deficit)�5*6,563�5*6,403~ �5c@~ �5`@~ �5~ �5`@�5*3,360 �6*617� �< Net income�=*11,760�=*11,601~ �=c@~ �=@~ �=~ �=@�=*3,360 �>*617� �< Deficit�=*5,197�=*5,197~ �=�=*17,761~ �=�=*17,761~ �=~ �>� <�44Net income (less deficit) from other rental activity�5*1,099 �5*492 �5*607~ �5�@�5*2,224~ �5�@�5*1,979�6*8,433� �< Net income�=*1,099 �=*492 �=*607~ �=�@�=*2,224~ �=�@�=*1,979�>*8,433� �< Deficit~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>� �4Total net income [1]~ �5Ƶ~ �5r�~ �5TSA~ �5P~ �5H A~ �5�~ �52{�~ �6.^� "�AFootnotes at end of table.�\�\�\�\�[�\�l�l� vn�fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, ��������� ;g�_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued��������� ;_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]��������� � l � d� ��� ��� ��� ��� ��� ��� �}� ��� �d� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��������C���� �D9�E1Education, health, and social services--continued�H�H�H�H�H�b�.Leisure, accom-� �4�$,Health care and social assistance--continued�%�%�%�%�%�I�. modation,� �W�'�'Medical �'Home �'Other�'�'Nursing�'�.and food� ) �&Item�' Outpatient �'and�'health�' ambulatory �'  �'and�'Social��services� .�& �'care�' diagnostic �'care�'health �' Hospitals�' residential�' assistance�.� .��'centers�' laboratories�'services �'care�' �'care �'  �.Total� .�W�-�-�-�'services�'�' facilities �' �.� �/ �0(113) �0(114) �0(115) �0(116) �0(117) �0(118) �0(119) �1(120)� ��'�'�'�'�'�'�'�3� �4Number of partnerships~ �5@~ �5}@~ �5`k@~ �5v@~ �5 l@~ �5@~ �5|@~ �6@� �4Number of partners~ �5b@~ �5@~ �5@~ �5n@~ �5@~ �5@~ �5]@~ �6 �A� �4 Total assets~ �5N~ �5Q~ �5�A~ �562"~ �5�; ~ �5�*~ �5P�A~ �6C� 5�8-Income and deductions from trade or business:�9�9�9�9�9�9�9�:� �4 Total income~ �5�~ �5fש~ �5N(~ �5Ny3~ �5BP~ �5ί~ �5^�>~ �6b��  �< Business receipts~ �=�z~ �=�~ �=V%~ �=� 3~ �=~m@~ �=_~ �=>~ �>�<� ;�3 Ordinary income from other partnerships and �=�=�=�=�=�=�=�>� �< fiduciaries�=*45,182�=*9,048�=*39,408~ �=~ �=K@�=*8,329~ �=~ �>VS� �< Farm net profit~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>@@� *�<" Net gain, noncapital assets~ �=@ �=*446 �=*99~ �=~ �=@@�=*33,886 �=*75~ �>A� !�< Other income (net)~ �=5@~ �=\NA�=*9,121�=*5,669~ �=@�A~ �=x A �=*141~ �>��� �4 Total deductions~ �5C~ �5�(�~ �5!A~ �5b#A~ �5R9~ �52�~ �5�+A~ �6^�� +�<# Cost of sales and operations~ �=A�=*228,368�=*38,488�=*88,775~ �=b#~ �=D.�=*37,998~ �>�� /�<' Inventory, beginning of year~ �=8@�=*6,868�=*3,840�=*5,765�=*4,387~ �=@~ �=~ �>n-� �< Purchases~ �=`9A�=*54,326�=*19,736�=*51,106�=*2,871~ �=A~ �=~ �>h��  �< Cost of labor�=*67,684�=*72,438�=*4,474�=*8,372~ �=~ �=l_A~ �=~ �>� <�<4 Additional inventory costs (section 263A)~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>p@� �< Other costs~ �=`iA�=*104,145�=*15,598�=*28,831~ �=�9#~ �=wA�=*37,998~ �>� 0�<( Less: Inventory, end of year~ �=%@�=*9,409�=*5,160�=*5,299�=*4,654~ �=j@~ �=~ �>2(A�  �< Salaries and wages~ �=6�4~ �=A�=*205,897~ �=|A~ �=d�/A~ �=��~ �= N A~ �>*� -�<% Guaranteed payments to partners~ �= @�=*22,099�=*3,968�=*15,124~ �=h�A~ �=?@�=*8,704~ �>TuA� �< Rent paid~ �=BA~ �=@�=*21,764~ �=y@~ �=A~ �=NA~ �=@~ �>GA� � �l� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��< Interest paid~ �=w@~ �=@�=*11,635~ �=@~ �=У@~ �=l"A~ �=@~ �>N�  �< Taxes and licenses~ �=@~ �=@~ �=+@~ �=]@~ �=p�A~ �=D�A~ �=;@~ �>Z-�� �< Bad debts~ �=p&A�=*20,255�=*3,296�=*25,886~ �=�&3~ �=@ �=*275~ �>@$@� %�< Repairs and maintenance~ �=@@~ �=@�=*3,224~ �=@~ �=(�A~ �=`J@~ �=@~ �>�4O� �< Depreciation~ �=؍A~ �= z@~ �=@~ �=@~ �=t�A~ �=0�A~ �=P@~ �>z�� �< Depletion~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>� $�< Retirement plans, etc.~ �=L@~ �=@ �=*407�=*2,065~ �=߻@~ �=@�=*1,090~ �> @� '�< Employee benefit programs~ �=g@~ �=w@�=*12,517~ �=Y@~ �=@~ �=0�A�=*2,121~ �>Ē"A� @�<8 Net loss from other partnerships and fiduciaries �=*1,267 �=*395~ �=�=*2,879~ �=0@�=*4,106~ �=~ �>@� �< Farm net loss~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>� )�<! Net loss, noncapital assets �=*620 �=*182~ �= �=*9�=*92,790�=*3,792~ �=~ �>@� �< Other deductions~ �=�~ �=�4.A~ �=�A~ �=HsA~ �=�4~ �=F(�~ �=A~ �>N1�� ;�43 Net income (less deficit) from trade or business~ �5x /A~ �5T�#A~ �5s@~ �5Hj A~ �5B~ �5�>#A~ �5@~ �6|� �< Net income~ �=$/A~ �=F�'~ �=s@~ �=� A~ �=�,C~ �=0'$A~ �=@~ �>�:�� �< Deficit �=*726 �=*39~ �=�=*3,687�=*10,304�=*29,734~ �=~ �>@� 4�8,Portfolio income (less deficit) distributed �?�?�?�?�?�?�?�@� �4 directly to partners~ �5@~ �5@�5*4,573~ �5@~ �50@~ �50@�5*4,680~ �6�$A� �< Interest income~ �=@M@~ �=@�=*4,573~ �=@~ �=`@~ �= @�=*3,008~ �>�'&� �< Dividend income �=*326~ �=~ �=~ �=~ �=�?�=*3,539�=*1,162~ �>@@� �< Royalty income~ �=~ �=~ �=~ �=~ �=~ �=~ �=�>*43,318� 6�<. Net short-term capital gain (less deficit) �=*-213~ �=~ �=~ �= �=*-868 �=*-184~ �=@~ �> @� 5�<- Net long-term capital gain (less deficit)�=*40,770~ �=~ �=~ �=~ �=Ě@�=*27,320~ �=h~ �>A� 1�<) Other portfolio income (less deficit)~ �=~ �=~ �=~ �=~ �= �=*584~ �=~ �>@� 0�4(Real estate rental income (less deficit)�5*4,574 �5*73~ �5 �5*136~ �5̧��5*33,361~ �5~ �6A� �< Net income�=*4,574 �=*73~ �= �=*136~ �='@�=*37,246~ �=~ �>p�A� �< Deficit~ �=~ �=~ �=~ �=~ �=@�=*3,885~ �=~ �>@� <�44Net income (less deficit) from other rental activity�5*2,460~ �5~ �5~ �5~ �5H@ �5*150~ �5~ �6@� �< Net income�=*2,460~ �=~ �=~ �=~ �=H@ �=*150~ �=~ �>6@� �< Deficit~ �=~ �=~ �=~ �=~ �=~ �=~ �=~ �>u@� �4Total net income [1]~ �5�2@~ �5n(~ �5`@~ �5X[ A~ �5J~ �5,~ �5 @~ �6�� "�AFootnotes at end of table.�[�[�\�[�[�\�l�l� Sn�fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, ��������� � �l� ��� � � d� ��� ��� h�� ��� ��� ��� ��� ��� �d� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��g�_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued��������� ;_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]��������� ������C���� �D<�E4Leisure, accommodation, and food services--continued�H�H�H�H�H�b �.Other� �+�$#Arts, entertainment, and recreation�%�%�I'�$Accommodation and food services�%�I��services� �&�'�' Performing �'Museums,�' Amusement,�'�' �'Food�.� . �&Item�'�'arts, spectator�' historical�' gambling,�'�� Accommodation�'service�.� .�& �'Total�' sports,�' sites, and �'and  �'Total�� �'and �.Total� .��'�' and related�'similar�' recreation�'���'drinking�.� .�W�'�' industries�' institutions�' industries �' �'�'places�.� �/ �0(121) �](122) �](123) �](124) �](125) �](126) �](127) �^(128)� ��'�f�f�f�f�f�f�g� �4Number of partnerships~ �5@~ �5Q@ �5*26~ �5@~ �5�%@~ �5W@~ �5@@~ �6@� �4Number of partners~ �5ж�@~ �5 @ �5*75~ �5@~ �5ؐA~ �5[@~ �5@~ �6@� �4 Total assets~ �5�~ �5���5*58,528~ �5n.M~ �5>C~ �5z� ~ �5:v~ �6�� 5�8-Income and deductions from trade or business:�9�9�9�9�9�9�9�:� �4 Total income~ �5�~ �5nٟ�5*122,198~ �5�~ �5�p~ �5~ �5*l~ �6^�  �< Business receipts~ �=ʁ(~ �=bbd�=*122,198~ �=~ �=2 ~ �=~ �=&K~ �>X� ;�3 Ordinary income from other partnerships and �=�=�=�=�=�=�=�>� �< fiduciaries~ �=�8'~ �=p�A~ �=~ �=t�A~ �=8U&A~ �=h�%A~ �=@@�>*3,600� �< Farm net profit~ �=~ �=~ �=~ �=~ �=@@~ �=@@~ �=�>*7,958� *�<" Net gain, noncapital assets~ �=�!@�=*57,692~ �=~ �=�@~ �=7 A~ �=A~ �= 0@~ �>N@� !�< Other income (net)~ �=�K~ �=�#A~ �=~ �=@�!A~ �=@~ �=Ʋ#~ �=@KA~ �>@� �4 Total deductions~ �5O�~ �5JP�5*114,752~ �5zLj~ �5� ~ �5v~ �5*��~ �6j � +�<# Cost of sales and operations~ �=V�~ �=,A�=*54,346~ �=xeA~ �=~ �=I~ �=ބ�~ �>�� /�<' Inventory, beginning of year~ �=XA~ �=@�=*18,286~ �=�@~ �=^�#~ �=`6A~ �=A~ �>jA� �< Purchases~ �=Q1~ �=g@�=*36,998~ �=#A~ �=��~ �=r͊~ �=~I�~ �>��  �< Cost of labor~ �=�A�=*85,614�=*8,589~ �=@~ �=~ �=�<~ �=t]~ �>6�%� <�<4 Additional inventory costs (section 263A)~ �=e@~ �=@~ �=~ �=-@~ �=?@~ �=�#@~ �=@m@�>*7,944� �< Other costs~ �=R �~ �=&A�=*22,404~ �=r�~ �=�~ �=^Y�~ �=^�(~ �>�8.A� 0�<( Less: Inventory, end of year~ �=VA~ �=A@�=*31,930~ �=�A~ �=ܜ"A~ �=XA~ �=A~ �> �A�  �< Salaries and wages~ �=�7�~ �= qn�=*11,283~ �=j`~ �=[~ �=nE~ �=v~ �>�3A�  �l �� �� �� �� �� �� �� ��  ��  ��  ��  ��  �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��-<% Guaranteed payments to partners~ =P@~ =\@~ =~ =@@~ =A~ =�@~ =0� A~ >A < Rent paid~ =�8A~ = 'A=*8,050~ =0OA~ =|�~ =Z%I~ =^W[~ >$A < Interest paid~ =Ώ"~ =H�A=*1,774~ =�&A~ =�GA~ =�~ =�A~ >`�A  < Taxes and licenses~ =T~ =0 A=*3,371~ =�L~ =mAA~ =,�6A~ =�0~ >أ A < Bad debts~ =K@~ =@~ =~ =J@~ =`@~ =@~ =@~ >@ %< Repairs and maintenance~ = A~ =5@=*1,827~ =(�A~ =W0A~ =� $A~ =0JA~ >@�@ < Depreciation~ =V�-~ = _@=*1,512~ =�/&~ =�~ =�&?A~ =@#~ >� A < Depletion~ =~ =~ =~ =~ =~ =~ =~ > $< Retirement plans, etc.~ =@|@~ =|@~ =~ =�@~ =@~ =@~ =(@~ >@ ' < Employee benefit programs~ =A~ =�@~ =~ =Pr@~ =�%A~ =T�A~ =@~ >@  @ <8 Net loss from other partnerships and fiduciaries ~ =@~ =@~ = =*977~ =3@ =*16,695 =*2,965 >*557   < Farm net loss~ =~ =~ =~ =~ =~ =~ = >*1,028  ) <! Net loss, noncapital assets~ =@ =*125~ =~ =@~ =خ@~ =@~ =@ >*2,633   < Other deductions~ =J�~ =x�>A =*32,590~ =6~ =r~ =!~ = P~ >Al  ;43 Net income (less deficit) from trade or business~ 5�~ 53A5*7,445~ 5PBA~ 56�~ 5. ~ 5�*�~ 6zR < Net income~ =^�~ =}4A=*7,445~ =R~ =ܞ~ =� ~ =�4�~ >�'S < Deficit~ =`@=*34,808~ ==*11,828~ =0@~ =@ =*644>*10,012 48,Portfolio income (less deficit) distributed ???????@ 4 directly to partners~ 5A~ 5xtA~ 5~ 5vA~ 56/&~ 5A~ 5&@~ 6A < Interest income~ =A~ =@~ =~ =@~ =�7A~ =0~A~ =`@~ > s@ < Dividend income~ =@~ =@~ =~ =@~ =I@~ =@~ =2@~ >�@ < Royalty income=*42,276=*29,807~ ==*12,469=*1,042=*1,042~ =~ > 6<. Net short-term capital gain (less deficit)~ =?@=*5,025~ = =*-354~ =^~ =� =*-48 >*118 5<- Net long-term capital gain (less deficit)~ =A~ =T@~ =~ =�@~ =P A~ =`z@~ =4@>*35,447 1<) Other portfolio income (less deficit)=*28,155=*28,155~ =~ = =*21 =*21 =[2]~ > 04(Real estate rental income (less deficit)~ 5`@5*24,496~ 5~ 5@~ 5kA~ 5A5*6,405~ 6�@ < Net income~ =@@=*24,541~ =~ =@~ =$+A~ = �A=*6,405~ >@@ < Deficit =*46 =*46~ =~ =~ =@~ =@~ = >*141 <44Net income (less deficit) from other rental activity5*8,756~ 5u~ 55*9,1005*4,8335*3,976 5*8576*3,201 < Net income=*9,100~ =~ ==*9,100=*4,833=*3,976 =*857>*4,138 < Deficit~ =u@~ =u@~ =~ =~ =~ =~ = >*937 4Total net income [1]~ 5NA~ 5Z5*7,445~ 5�~ 5v~ 5F93~ 52�~ 6*^   �l! �" ��# ��$ � % d& �' �|( �{) ��* ��+ ��, ��- �s. ��/ �d0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ��= ��> ��? ��" AFootnotes at end of table. � � � � � � � �  n!fTable 2.--2000, Partnerships with Net Income: Total Assets, Trade or Business Income and Deductions, !;!;!;!;!;!;!;!;! ;g"_Portfolio Income, Rental Income, and Total Net Income for Selected Industrial Groups--Continued";";";";";";";";" ;_#W[All figures are estimates based on samples--money amounts are in thousands of dollars]######### $$$$$$C$$$$ %D!%EOther services--continued%H%H%H%b%�%%% &&$Repair and maintenance&%&I&#&u&z&&& 'W'''''''''- Religious,'. Nature of'''  (&Item('(' Automotive ('Other('Personal(- grantmaking,(. business not((( )& )'Total)'repair )'repair )' and laundry)'civic, ). allocable))) *&*' *'and *'and*'services*' professional,*.*** +W+'+' maintenance+' maintenance +' +' and similar+*+++ ,W,',',',',' organizations,*,,, -/ -](129) -](130) -](131) -](132) -](133) -�(134)--- .k.Y._._._._.`.`.`. ;/4Number of partnerships~ /5@@~ /5 @~ /5Ҷ@~ /5H@ /5*49 /6*650/`/`/ ;04Number of partners~ 05@~ 05@~ 05@~ 05 @05*2,05206*1,909000 ;14 Total assets~ 15�~ 15�Q~ 15G,A~ 15�15*265,99316*55,163111 ;528-Income and deductions from trade or business:252525252526222 ;34 Total income~ 35q~ 35bX~ 35�/p~ 35ڨ�35*6,78936*201,549333 ; 4< Business receipts~ 4=qn~ 4=OA~ 4=o~ 4=�4=*6,7894>*201,549444 ;53 Ordinary income from other partnerships and 5=5=5=5=5=5>555 6< fiduciaries6=*2,2256=*2,225~ 6=6=*1,374~ 6=~ 6>666 7< Farm net profit~ 7=~ 7=~ 7=7=*7,958~ 7=~ 7>777 *8<" Net gain, noncapital assets8=*10,6608=*8,4588=*2,202 8=*248~ 8=~ 8>888 !9< Other income (net)~ 9=g@~ 9=E@~ 9=(@~ 9= Z@~ 9=~ 9>999 :4 Total deductions~ :5@~ :5��~ :5a~ :5f� :5*10:6*191,809::: ;+;<# Cost of sales and operations~ ;=V�~ ;=*l~ ;=.�5~ ;=fG~ ;=;>*58,023;;; /<<' Inventory, beginning of year~ <=m A~ <=@~ <=M@~ <=@~ <=<>*25,868<<< =< Purchases~ ==Xl~ ==N~ ==zA~ ==0A~ ===>*36,087===  >< Cost of labor~ >=�9A~ >= A~ >=} A~ >=ȚA~ >=>>*8,042>Z>Z> <?<4 Additional inventory costs (section 263A)?=*1,244?=*1,215 ?=*29?=*6,700~ ?=~ ?>?Z?Z? @ �lA ��B ��C ��D ��E ��F ��G ��H ��I ��J ��K ��L ��M ��N ��O ��P ��Q ��R ��S ��T ��U ��V ��W ��X ��Y ��Z ��[ ��\ ��] ��^ ��_ ��@< Other costs~ @=HA~ @=A~ @=�A~ @=T� A~ @=@>*7,381@Z@Z@ 0A<( Less: Inventory, end of year~ A=� A~ A=�@~ A=XA~ A=@~ A=A>*19,355AZAZA  B< Salaries and wages~ B=|B$A~ B= @A~ B=؉A~ B=<�!A~ B=B>*97,404BZBZB -C<% Guaranteed payments to partners~ C=a�@~ C=@C=*58,976~ C=�@~ C=~ C>C`C`C D< Rent paid~ D=HA~ D=� A~ D=E@~ D=*2,847DZDZD E< Interest paid~ E=@~ E=P@~ E=`@~ E=@e@~ E= E>*831EZEZE  F< Taxes and licenses~ F=SA~ F=@~ F=�/@~ F=@ F=*5F>*10,375FFF G< Bad debts~ G=@~ G=4@G=*1,887 G=*936~ G= G>*823GGG %H< Repairs and maintenance~ H=Pr@~ H=`@~ H=@~ H=�?@~ H= H>*67HHH I< Depreciation~ I=A~ I=^@~ I=@~ I=[@~ I=I>*1,000IZIZI J< Depletion~ J=~ J=~ J=~ J=~ J=~ J>JZJZJ $K< Retirement plans, etc.~ K=@K=*1,509K=*4,027K=*4,489~ K= K>*180KZKZK 'L< Employee benefit programs~ L=@~ L=@~ L=@~ L=@~ L=L>*1,797LZLZL >M<6 Net loss from other partnerships and fiduciaries M=*557~ M= M=*557~ M=~ M=~ M>MZMZM N< Farm net lossN=*1,028N=*1,028~ N=~ N=~ N=~ N>NZNZN )O<! Net loss, noncapital assetsO=*2,625O=*1,957 O=*668 O=*8~ O=~ O>OOO P< Other deductions~ P=to.A~ P=Ċ%A~ P=\�A~ P=D�'A P=*5P>*18,461PPP ;Q43 Net income (less deficit) from trade or business~ Q5I(A~ Q5<!A~ Q5@� A~ Q5v�!Q5*6,779Q6*9,740QQQ ;R< Net income~ R=β0~ R=.\"~ R=@� A~ R=�!AR=*6,779R>*9,741RRR S< DeficitS=*2,029S=*2,029~ S=S=*7,983~ S= S>*1SSS 4T8,Portfolio income (less deficit) distributed T=T=T=T=T=T>TTT U4 directly to partners~ U5@~ U5@~ U5@~ U5�AU5*19,904U6*36,634UUU ;V< Interest income~ V=@~ V=@~ V=x@~ V=�4@ V=*40V>*9,221VVV W< Dividend income W=*456 W=*452 W=*4~ W=@W=*19,865 W>*18WWW X< Royalty income~ X=~ X=~ X=~ X=~ X=~ X>XXX 6Y<. Net short-term capital gain (less deficit) Y=*165 Y=*165~ Y= Y=*-46~ Y= Y>*30YYY 5Z<- Net long-term capital gain (less deficit) Z=*731Z=*1,048 Z=*-317Z=*34,716~ Z=Z>*27,365ZZZ 1[<) Other portfolio income (less deficit)~ [=~ [=~ [=~ [=~ [=~ [>[[[ 0\4(Real estate rental income (less deficit)\5*9,928\5*9,738 \5*191\5*39,221~ \5~ \6\\\ ;]< Net income]=*10,022]=*9,831 ]=*191]=*39,268~ ]=~ ]>]]] ^< Deficit ^=*93 ^=*93~ ^=~ ^=H@~ ^=~ ^>^^^ <_44Net income (less deficit) from other rental activity _5*-414 _5*-937 _5*522_5*3,616~ _5~ _6___ ;` ��a ��b ��c ��d �de ��f �g ��h �yi ��j ��k �dl �d`< Net income `=*522~ `= `=*522`=*3,616~ `=~ `>``` a< Deficit a=*937 a=*937~ a=~ a=~ a=~ a>aaa b4Total net income [1]~ b5(A~ b5)#~ b5�) A~ b5%Ab5*26,683b6*18,979bbb ;c�cNcNcNcNcNcMccc rd�j* Estimate should be used with caution because of the small number of sample returns on which it is based.ddddddddd �e��[1] Total net income is the sum of net income (less deficit) from trade or business, portfolio income (less deficit) distributed directly to partners (excluding net short-term capital eeeeeeeee �f��gain and net long-term capital gain), net income (less deficit) from rental real estate, and net income (less deficit) from other rental activity.fffffffff g�[2] Less than $500.ggggggggg @h�8NOTE: Detail may not add to totals because of rounding.hhhhhhhhh )^i�VSOURCE: IRS, Statistics of Income Bulletin, Fall 2002, Publication 1136. (Rev. 12-02.)iiiiiiiii j�jjjjjjjjj kkkkkkkkkk llllllllll = hL,�> �P�" ������������������������������