�\pjnwill00 �P$ =%@B�  dMbP?_"*+�%,����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm0.0%%"#,##0" ";\-#,##0" ";"-- ";@" "eb@"..............................................................................................." ##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 "8C "<�C "<�C "�C "�C !<�C #<��C !8�C !<�C #<�C #<�C  �C  �C  �C  0��C "8C "8�C "8�C  �C "8�C  8�C "8C  "8C  "<C "8C  �C  �C  �C  8�C  0�C "8�C "8������������U} �#} � #} � #} $ #} � #} $ # P  ,l@ ,\@ ,J@ ,c@  ,Z�) ,��) ,�� ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1 ,��1X"PTable 5.--2002, S Corporations: Total Income and Deductions, Portfolio Income, F">Rental Income, and Total Net Income, by Number of Shareholders_$W[All figures are estimates based on samples--money amounts are in thousands of dollars]%%%%%%%%% &Item' Total [1](565Number of shareholders656*+~ ,�?~ ,@~ ,@ -4-10 .11-20 -21-30/ 31 or greater  )GT 35 (1) (2) (3) (4) (5) (6) (7) (8)  (9)Number of returns 3,154,377 1,809,402937,771178,185192,24115,758 4,143 3,729~  0L@ 0 2" Number of shareholders 5,681,443 1,809,402 1,875,542534,556976,726217,965103,893163,359~  0�@ 0 2  Total assets  2,016,708,482  627,951,845  418,258,107  188,343,701  436,775,303  139,467,568  65,565,487  136,896,789~ 0.B 0 2 Total receipts [2]  3,910,926,701  1,387,067,870  1,019,129,942  416,361,289  775,904,446  166,628,657  65,064,188  76,236,681~ 0n$�  2  Business receipts  3,841,281,106  1,366,357,453  1,004,340,966  409,883,914  761,877,272  161,399,317  62,869,478  70,218,320~ 0n�  20 ( Interest on Government obligations:          0 2#  State and local [2]  1,236,779 346,011 125,214 76,662 293,341 131,925 71,798 191,499~ 0X`A 2' Net gain, noncapital assets 7,086,227 3,140,351 1,546,052723,156 1,040,102339,06075,357221,765~  0iA 2 Other receipts 61,322,590 17,224,055 13,117,711 5,677,557 12,693,731 4,758,355 2,047,555 5,605,097~  0w 2Total deductions 3,759,078,454 1,331,150,285 982,297,701 401,912,287 746,301,617 159,519,144 62,066,252 71,263,534~  02q�  2 Cost of goods sold 2,386,824,120 793,730,497 630,550,590 271,759,191 502,517,272 101,850,977 37,839,057 45,587,878~  0e 2$ Compensation of officers 151,988,774 63,111,345 43,368,415 14,851,865 23,261,274 4,221,478 1,609,881 1,499,365~  0.D 2 Salaries and wages 418,993,431 157,496,603 104,822,107 41,115,145 77,320,976 20,057,741 9,263,913 8,598,216~  0p 2 Repairs 24,610,355 9,686,725 6,546,540 2,297,973 4,357,243 1,023,873315,283359,042~  0 A 2 Bad debts 8,844,398 2,938,380 1,683,442 1,136,213 1,964,578471,156231,840375,434~  0$A 2*" Rent paid on business property 105,573,552 43,949,640 28,916,479 9,303,397 17,706,353 3,291,780 1,159,669998,071~  0t�&A 2 Taxes paid 80,827,691 29,971,314 21,292,422 8,094,329 15,101,383 3,446,842 1,413,744 1,443,044~  0N�6 2 Interest paid 38,783,242 12,588,011 8,947,829 3,718,102 7,630,443 2,486,185 1,024,983 2,358,687~  0yt 2 Amortization 5,487,574 1,838,344 1,334,508423,515 1,207,681375,564107,221188,569~  0� A 2 Depreciation 78,299,503 27,487,586 19,237,142 7,810,972 16,013,518 4,173,178 1,503,364 1,937,672~  0Q 2 Depletion343,63872,63428,99846,467144,96440,092 4,398 6,086~  0@ 2 Advertising 36,889,977 13,360,785 9,792,180 3,636,091 6,972,955 1,592,521707,755782,201~  0FG" 26. Pension, profit-sharing, stock bonus, and  0 2 annuity plans 16,096,900 6,214,422 3,328,074 1,298,245 2,987,649852,195901,701514,123~  0�A 2# Employee benefit programs 34,873,070 10,612,616 8,019,304 3,618,871 8,190,529 2,340,861 1,031,172 1,041,579~  0� &A 2 ,l�1! ,��1" ,��1# ,��1$ ,��1% ,��1& ,��1' ,��1( ,��1) ,��1* ,��1+ ,��1, ,��1- ,��1. ,��1/ ,��10 ,��11 ,��12 ,��13 ,��14 ,��15 ,��16 ,��17 ,��18 ,��19 ,��): ,�); ,��)< ,�@= ,�@> ,Z@? ,Z@%  Net loss, noncapital assets 853,848 332,063 179,857 77,962 174,223 64,499 9,240 16,003~ 0P�A 2! Other deductions! 369,788,383! 157,759,320! 94,249,814! 32,723,949! 60,750,577! 13,230,204! 4,943,031! 5,557,565~ ! 0hPA! 20"(Total receipts less total deductions [2]" 151,848,247" 55,917,585" 36,832,241" 14,449,002" 29,602,829" 7,109,512" 2,997,936" 4,973,146~ " 0>" 22#*Net income (less deficit) from a trade or ######### 0# 2$ business [2]$ 150,611,468$ 55,571,573$ 36,707,027$ 14,372,340$ 29,309,487$ 6,977,587$ 2,926,138$ 4,781,648~ $ 04UMA$ 2% Net income% 215,480,028% 87,427,458% 51,744,775% 19,602,655% 38,136,645% 9,026,976% 3,803,296% 5,591,006% 0% 2& Deficit& 64,868,559& 31,855,884& 15,037,748& 5,230,315& 8,827,158& 2,049,389&877,159&809,358& 0& 24',Portfolio income (less deficit) distributed ''''''''' 0' 2( to shareholders( 25,861,389( 7,987,923( 4,868,751( 3,073,727( 5,846,205( 1,711,818(616,232( 1,693,774~ ( 0^( 2) Dividend income) 1,811,654)504,405)224,094)159,928)313,749)162,950)96,424)347,111~ ) 0�A) 2* Interest income* 9,438,865* 3,459,162* 1,878,239*773,101* 2,169,524*589,159*243,185*290,891~ * 0hu A* 2+ Royalty income +597,672+204,652+92,464+57,110+156,900+37,542+25,050+22,568~ + 0@+ 23,+ Net short-term capital gain (less loss),179,589,63,933,125,748,-35,204,-12,625,-24,226,-15,060,57,882~ , 0@, 22-* Net long-term capital gain (less loss)- 13,475,631- 3,635,289- 2,531,672- 2,111,472- 3,131,986-939,950-265,669-855,760~ - 0$r)A- 2(. Other portfolio income (net).357,978.120,482.16,534 .7,320.86,670 .6,445 .963.119,563~ . 0�@. 24/,Real estate rental net income (less deficit)/ 6,623,212/ 1,414,906/ 1,388,936/817,378/ 2,266,711/443,323/162,705/194,739~ / 07A/ 20 Net income0 9,379,6730 2,704,4760 1,971,0640 1,089,1160 2,657,2670544,6480190,2410207,980~ 0 0A0 21 Deficit1 2,756,4611 1,289,5701582,1291271,7371390,5561101,325127,536113,241~ 1 0@1 2-2%Net income (less deficit) from other 222222222 02 23 rental activity3382,863355,4543-1,8793119,0113128,302355,375310,989311,822~ 3 0:@3 24 Net income4 1,236,0944453,1614255,5924194,4224215,453478,655420,846414,1764 04 25 Deficit5853,2305397,7075257,471575,412587,151523,280 59,857 52,353~ 5 0g@5 2'6Total net income (less deficit)6 183,478,9336 65,029,8576 42,962,8356 18,382,4566 37,550,7056 9,188,1046 3,716,0636 6,681,984~ 6 0RQ6 27 Net income7 246,533,6277 96,452,9247 57,823,0447 23,381,3657 45,942,5647 11,079,6117 4,456,2107 7,175,003~ 7 0�_7 28 Deficit8 63,054,6948 31,423,0678 14,860,2098 4,998,9098 8,391,8598 1,891,5078 740,1488!493,019~ 8 0HO A8 2�9�[1] Total includes S corporations for which neither a number of shareholders were reported nor a Schedule K-1, Shareholder's Share of Income, Credits, Deductions, etc., was filed.9393939393939393�:�[2] Includes interest on Government obligations: State and local, which is not reflected in net income (less deficit) from a trade or business.:3:3:3:3:3:3:3:3@;8NOTE: Detail may not add to totals because of rounding.;3;3;3;3;3;3;3;3W<OSource: IRS, Statistics of Income Spring Bulletin, Publication 1136, June 2005.<4<4<4<4<4<4<4<4=4=4=4=4=4=4=4=4=4>4>4>4>4>4>4>4>4>4?4?4?4?4?4?4?4?4?4@ ,,@A ,Z@B ,Z@C ,Z@D ,Z@E ,Z@F ,Z@G ,Z@H ,Z@I ,Z@J ,Z@K ,Z@L ,Z@M ,Z@N ,Z@O ,Z@@4@4@4@4@4@4@4@4@4A4A4A4A4A4A4A4A4A4B4B4B4B4B4B4B4B4B4C4C4C4C4C4C4C4C4C4D4D4D4D4D4D4D4D4D4E4E4E4E4E4E4E4E4E4F4F4F4F4F4F4F4F4F4G4G4G4G4G4G4G4G4G4H4H4H4H4H4H4H4H4H4I4I4I4I4I4I4I4I4I4J4J4J4J4J4J4J4J4J4K4K4K4K4K4K4K4K4K4L4L4L4L4L4L4L4L4L4M4M4M4M4M4M4M4M4M4N4N4N4N4N4N4N4N4N4O4O4O4O4O4O4O4O4O4= X�\+�> ��" ������������������������������