�\pjnwill00 0h� ��2qEZ_bfBjB�  dMbP?_"*+�%,���� 1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm "$"#,##0 ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -�C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C "� ��C  � ��C !� ��C � ��C  � ��C  8C "�C "<��C "���C  "<��C "��C  "��C  "�C  "<C "8�C  "���C  "<�C "��C  "��C  "�C  8�C  �C "8C "8�C "8�C  �C  <��C  �C  8��C  <��C  <�C  <�C  8�C  <�C  ��C  <C  <�C  �C  ��C  ��C "�C "��C "��C "��C "�C  ��C  ��C  ��C "<�C  <�C  8C  "<��C "���C  "��C  <��C  8��C  <��C  <�C  "���������������U} �*0} �%} � $} � %} I%} � %} I %} I %} � %} I%} �%} �%} $%} m %} m%} � %} I%} m%} �%} I %} � %} � %} � %} $ %  ,l@ ,p@ ,W@ ,q@  , @0 ,��) ,r�) ,��)  ,��)  ,}@ ,��+ ,��+ ,��+ ,��+ ,��+ ,�@ ,�@ ,�@ ,�@ ,�@ ,��+ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,}@ ,�@l6dTable 9--All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, S6KRental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002`7X[All figures are estimates based on samples-- money amounts are in thousands of dollars] %.78( & ''Size of total assets'''    9Item All Under~ �?~ j@~ j@~ C�A/: Asset Zero ZeroUnder Under Under DUnder /; SizesAssetsAssets~ j@~ j@~ �A~ E�.A/< (1) (2) (3) (4) (5) (6) #(7)$ =Number of partnerships~ *�~ *{@~ *<�!A~ *�A~ *�1A~ *A~ F A 0 = Number of partners~ *j~ *�$A~ * 3�~ *L�1A~ * H A~ *�8v~ Ft0A 0 = Total assets *(�B~ *yB~ *~ *w~ *bA~ *��~ FF3f& 07 =/Income and deductions from a trade or business: , , , , , , G 0 = Total income *� Business receipts-JA~ -�-�~ -*Zp~ - ~ -N@~ ->~ HA$F>> Ordinary income from other partnerships and fiduciaries~ -�~ -l!A~ -΁U~ - �A~ -�!A~ -�*A~ Hl�*A> Farm net profit~ -f~ -@~ -!A~ -sA~ -XA~ -(A~ Hx� A*>" Net gain, noncapital assets~ -� �~ -@~ -� +A~ -KA~ -A~ -dA~ H @> Other income~ -~~ -P@~ -NI~ -� /A~ -,�%A~ -y~ Hu= Total deductions*@�(LA~ *:{~ *f`�~ * ~ *�9�~ *�~ F�0+># Cost of sales and operations-@�OA~ -TX1A~ -~�0~ -� n~ -n~ -Na� ~ H?$/>' Inventory, beginning of year~ -)~ -� @~ - m�~ -I~ -\f*A~ -^KL~ H > Purchases-pA~ -I!~ -z ~ -VB~ -�~ - 1A~ Hz > Cost of labor~ -~�~ -@~ -8�~ - I6A~ -FYM~ ->(~ H�=>5 Additional inventory costs (section 263A )~ -��~ -@~ -�A~ -6$~ -@A~ -t�/A~ HP�A> Other costs~ -�6c~ -�A~ -r~ -m~ -RU�~ -2t�~ Hr0>( Less: Inventory, end of year~ -:!�!~ -@~ -�=�~ -A~ -u"~ -FD~ H4 > Salaries and wages~ -�~ -V�"~ -z~ -�~ -(~ -�~ H�u->% Guaranteed payments to partners~ -~ -! A~ -G?A~ -~~ -T~ -~ HT�?A> Rent paid~ -:� ~ -p@~ -R~ -+�~ -WN~ ->&!~ H.> Interest paid~ -*/>~ -?@~ -q�~ -l%A~ -� A~ -H~ H ,A > Taxes and licenses~ -�~ -@~ -б6A~ -̘,A~ -Ծ#A~ -/�~ Hи4A ,l@! ,}@" ,�@# ,@$ ,}@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,��+, ,�@- ,@. ,��+/ ,��+0 ,�@1 ,�@2 ,@3 ,�@4 ,�@5 ,�@6 ,��+7 ,�@8 ,|@9 ,��+: ,�@; ,|@< ,��+= ,�@ > ,}@? ,l@ > Bad debts~ -Da~ -@~ - (A~ -�,@~ -}@~ -{ A~ Hp�A%!> Repairs and maintenance~ !-�:~ !-@~ !-�0'A~ !-A~ !-A~ !-z/A~ !H A"> Depreciation~ "-�~ "-` @~ "-�1�~ "-<&!A~ "-NX#~ "-6Ю~ "Hxn#> Depletion~ #-A~ #-~ #-�@~ #-|@~ #-D@~ #--@~ #H@$$> Retirement plans, etc.~ $-P�~ $-&@~ $-�A~ $-A~ $-�@~ $-A~ $HA'%> Employee benefit programs~ %-B~ %-@~ %-�2%~ %-�A~ %-@~ %-6>#~ %HA@&>8 Net loss from other partnerships and fiduciaries ~ &-�g~ &-@~ &-@m~ &-p�A~ &-OA~ &-4�A~ &H�/''> Farm net loss ~ '- #�~ '-8@~ '- �A~ '-@~ '-8A~ '-DA~ 'HC%,(>$ Net loss, noncapital assets ~ (-VM�~ (-@~ (-0 A~ (-�A~ (-@~ (-�*A~ (H @!)> Other deductions ~ )-{Vi~ )-6~ )-z�~ )-n>�~ )-� �~ )-�~ )H<�;*=3 Net income (less deficit) from trade or business~ **Nf~ **jU~ **nN~ **�~ **23�~ **4aA~ *F2*0+> Net income~ +-V�?~ +-6~ +-REG~ +-~ +-~ +-f~ +H`A+$,> Deficit ~ ,-�!~ ,-F[P~ ,-S�~ ,-,�~ ,-nr~ ,-�~ ,HRhC4-=,Portfolio income (less deficit) distributed -,-,-,-,-,-,-G-0.= directly to partners~ .*b~ .*�4A~ .*~ .*J@~ .*�(~ .*�~ .F��.0/> Interest income~ /-�6�~ /-x_*A~ /-~ /-ИA~ /- @~ /-^.~ /H,/$0> Dividend income~ 0-&uC~ 0-A~ 0-�r~ 0-�@~ 0-�6A~ 0-8� A~ 0H,A1> Royalty income~ 1-P�~ 1-@~ 1-A~ 1-h A~ 1-;@~ 1-PL A~ 1H�&A62>. Net short-term capital gain (less deficit)~ 2-j.~ 2-p@~ 2-�~ 2- @~ 2-~ 2-@i A~ 2H053>- Net long-term capital gain (less deficit)~ 3->�.~ 3-A~ 3-h�'~ 3-�!~ 3-�A~ 3-Y~ 3H~o14>) Other portfolio income (less deficit)~ 4-u;A~ 4-@~ 4-@@~ 4-@~ 4-/@~ 4-0:@~ 4H�05=(Real estate rental income (less deficit)~ 5*mn ~ 5*4�~ 5*>~ 5*"A~ 5*P%A~ 5*n[~ 5F�1-506> Net income~ 6-V~ 6-vk~ 6-n~ 6-t /A~ 6-Љ(A~ 6-&ժ~ 6HV6$7> Deficit ~ 7-RV ~ 7-zB�~ 7-�~ 7-A~ 7-@~ 7-O~ 7Hs<8=4Net income (less deficit) from other rental activity~ 8*5~ 8*w ~ 8*@U@~ 8*p~ 8* @~ 8*h A~ 8F I@809> Net income~ 9-ҋ~ 9-� @~ 9-A~ 9- @~ 9-^@~ 9-� A~ 9HnA9$:> Deficit ~ :-[~ :- 9 A~ :-A~ :-P@~ :-h@~ :-@~ :H@+;=#Total net income (less deficit) [1]~ ;*�6@~ ;*F~ ;*�8!~ ;*c�~ ;*r�~ ;*N �~ ;FL;0<> Net income~ <-6h~ <-&j�~ <-j~ <-�%�~ <-*uU~ <-�~ <H]�<$=? Deficit ~ =.P(~ =.f�~ =.I~ =.�~ =.�>A~ =.r� ~ =Iʆ�">2Footnotes at end of table.>1>1>1>1>1>1>1l?6dTable 9--All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, @ ,l@A ,b@B ,d@ C ,@0D ,�)E ,x�)F ,��) G ,t�) H ,|@I ,��+J ,��+K ,��+L ,��+M ,��+N ,�@O ,�@P ,@Q ,�@R ,}@S ,��+T ,�@U ,�@V ,~@W ,�@X ,�@Y ,@Z ,�@[ ,�@\ ,�@] ,y@^ ,}@_ ,�@^@6VRental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002--continued`A7X[All figures are estimates based on samples-- money amounts are in thousands of dollars]B7 B%.C8 C& C')C&!Size of total assets -- continuedC'C'C'CC D@Item~ D�.A~ D�SA~ D�cA~ DwA~ DׇA~ DJחAD D/ EA EUnder EUnder EUnder EUnder EUnder  EDorE!E/FA~ F�SA~ F�cA~ FwA~ FׇA~ FחA FEmoreF"F/GB G(8) G(9) G(10) G(11) G(12) G#(13)G$G$H=Number of partnerships~ H*A~ H* @~ H*@B@~ H*@~ H*@~ HF@H0H0I= Number of partners~ I*�~ I*�,~ I*�P~ I*�'~ I*lA~ IFXd:AI0I0J= Total assetsJ*�BA~ J*FgJ*40A~ J*Rp~ J*6%wJFAJ0J07K=/Income and deductions from a trade or business:K,K,K,K,K,KGK0K0L= Total income~ L*:~ L*L�~ L*�5~ L*" ~ L*2q�'LFAL0L0 M> Business receipts~ M-�7~ M-R�(~ M-/3~ M-Q~ M-�$MH�AM$M$FN>> Ordinary income from other partnerships and fiduciaries~ N-މ�~ N-]~ N- �~ N-�=A~ N-ց�~ NHR�N$O> Farm net profit~ O-{A~ O-� @~ O-@~ O-@@~ O-{@~ OH@O$*P>" Net gain, noncapital assets~ P-2~ P-&� ~ P-dgA~ P-A~ P-HHA~ PH�P$Q> Other income~ Q-~ Q-:"~ Q-N~ Q-^�~ Q-�-!~ QH~VQ$R= Total deductions~ R*޴�8~ R*6~ R**�3~ R*|~ R*��%RFoKAR0R0+S># Cost of sales and operations~ S-2� ~ S-N �~ S-��"~ S-^̡~ S-FSHAS$S$/T>' Inventory, beginning of year~ T-&d�~ T-"C~ T-U~ T-N݊~ T-"� ~ THy T$U> Purchases~ U-j�~ U-bՖ ~ U-�~ U-~� ~ U-n^~ UH2gU$ V> Cost of labor~ V-_A~ V-޿~ V-zp~ V-5~ V-b6~ VHSV$=W>5 Additional inventory costs (section 263A )~ W-:s~ W-s`~ W-� w~ W-�<(A~ W-�$A~ WH\CAW$X> Other costs~ X-d~ X-jl~ X-qX~ X-~y~ X-L~ XHʉ�7X$0Y>( Less: Inventory, end of year~ Y-f�~ Y-~ Y-zBX~ Y-�~ Y-�7^~ YH6�< Y$ Z> Salaries and wages~ Z-�~ Z-P5~ Z-x�~ Z-�~ Z-x~ ZHO�Z$-[>% Guaranteed payments to partners~ [-f�~ [-L 3A~ [-^J~ [-L(-A~ [- XK~ [H�[$\> Rent paid~ \-fXc~ \-R?A~ \-x�~ \-[BA~ \-~ \H\$]> Interest paid~ ]-~[ ~ ]-�~ ]-�NA~ ]-M�~ ]-�~ ]HZ� ]$ ^> Taxes and licenses~ ^-z~ ^-0?A~ ^-&�~ ^-=A~ ^-Gx~ ^H22�^$_> Bad debts~ _-�=9A~ _-�6:~ _-ޚ6~ _-V�)~ _-P,A~ _Hz_$` ,l@a ,�@b ,|@c ,y@d ,�@e ,�@f ,�@g ,@h ,�@i ,�@j ,��+k ,�@l ,|@m ,��+n ,��+o ,�@p ,}@q ,|@r ,�@s ,�@t ,�@u ,��+v ,�@w ,x@x ,��+y ,�@z ,x@{ ,��+| ,�@ } ,y@~ ,�@ ,@%`> Repairs and maintenance~ `-*\~ `-t�&A~ `- B~ `-'~ `-+~ `H Hf`$a> Depreciation~ a-�~ a-z~ a-� >~ a-�~ a-RA~ aH� a$b> Depletion~ b-@~ b-@~ b-@@~ b-@~ b-6@~ bHl�Ab$$c> Retirement plans, etc.~ c-�A~ c-x/ A~ c-3A~ c-@FA~ c- �A~ cHc�c$'d> Employee benefit programs~ d-`�4A~ d-.L6~ d-e3A~ d-Vp?~ d-�~ dH`�d$@e>8 Net loss from other partnerships and fiduciaries ~ e-�4�~ e-rD~ e-�.~ e-�(g~ e-7A~ eHTe$f> Farm net loss ~ f-S~ f-A~ f-@~ f-e A~ f-�9@~ fHY@f$,g>$ Net loss, noncapital assets ~ g-P3A~ g-A~ g-D�A~ g-@~ g-D A~ gHyGg$!h> Other deductions ~ h-� ~ h-n?~ h-\�~ h-� 2~ h-f�~ hHy�2h$;i=3 Net income (less deficit) from trade or business~ i**~ i*U�~ i*�~ i*~ i*RV�~ iF5i0i0j> Net income~ j-�(�~ j-�+�~ j-r~ j-�~ j-(~ jH_j$j$k> Deficit ~ k-��~ k-z~ k-λ�~ k-hG`A~ k-j[a~ kHb@* k$4l=,Portfolio income (less deficit) distributed l,l,l,l,l,lGl0l0m= directly to partners~ m* �~ m*p~ m*z~ m* �"~ m*VZ�~ mF"n�m0m0n> Interest income~ n-�~ n-�u~ n-f~ n-A�~ n-lOA~ nH�#q n$n$o> Dividend income~ o-J[~ o-�?/~ o-L~ o-4y3A~ o-�/L~ oHrl,o$p> Royalty income~ p-~�#~ p-X�A~ p-lgA~ p-0@~ p-D�#A~ pHX2p$6q>. Net short-term capital gain (less deficit)~ q-��~ q-l�~ q-t�&~ q- B~ q-<~ qH�Aq$5r>- Net long-term capital gain (less deficit)~ r-F�#~ r-$�:A~ r-�~ r-kA~ r-IF~ rH�0r$1s>) Other portfolio income (less deficit)~ s-�2@~ s-p@~ s-~ s-@~ s-@P@~ sHLSs$0t=(Real estate rental income (less deficit)~ t*�5�~ t*Zˋ~ t*i&A~ t*gA~ t*�0W~ tF.�t0t0u> Net income~ u-r�~ u-~ u-� �~ u-dRA~ u-�~ uH�u$u$v> Deficit ~ v-�~ v-�(~ v-ZA~ v-Z~ v-֤�~ vH�#$v$<w=4Net income (less deficit) from other rental activity~ w*ps A~ w*A~ w*~ w* @~ w*Y~ wFf�w0w0x> Net income~ x-h�A~ x-_A~ x-CA~ x-,z A~ x-A~ xHkx$x$y> Deficit ~ y-`O A~ y-� @~ y-� A~ y-A~ y-!A~ yH�y$+z=#Total net income (less deficit) [1]~ z*�P~ z* #5~ z*7~ z*r~ z*"Bu~ zF�6�#z0z0{> Net income~ {-� ~ {-F~ {-� d~ {-^�~ {- yL~ {Ha�/{${$|? Deficit ~ |.G~ |.>x�~ |.],~ |.Nr~ |.�6�~ |I�*' |$�}3�[1] Total net income (less deficit) is the sum of net income (less deficit) from trade or business, portfolio income (less deficit) distributed directly to partners}3}3}}}}}$�~4�(excluding net short-term capital gain (less deficit) or long-term capital gain (less deficit), net income (less deficit) from rental real estate, and net income (less deficit) from other rental activity.~4~4~$~$~$~$~$r4j* Estimate should be used with caution because of the small number of sample returns on which it is based.55$,l@�,a@�,i@�,(@�,(@�,(@�,@�,@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @?47NOTE: Detail may not add to totals because of rounding.55$G�4?Source: IRS, Statistics of Income, Unpublished Data, July 2004.�5�5�$�4�5�5�$�4�5�5�$�4�5�5�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$�$,D@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @$$$$$$$$$ $ $ $ $ $$$$$$$$$$$$$$$$$= lX/> ��" ����������������������������