�\pjnwill00 0h� G�2EZ_bfSjB�  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  �C "�C "<��C "���C  �C  "<��C "��C  "��C  "�C  "<C  <��C  �C  8�C  <�C "8�C  <�C  "���C  "<�C "��C  "��C  "�C  8�C  8C "8�C "8C "8�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 "<�“�����������U} �**} �} I!} � } I} � } I } I } � } I} �} �} $} m } m} � } I} m} �} I } � } � } � } $ �  ,l@ ,z@ ,y@  ,q@0 ,�� ,r� ,��  ,�@  ,s�  ,��  ,��  ,��  ,��  ,�@ ,�@ ,�@ ,�@ ,�@ ,��  ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,}@ ,�@ ,�@v5nTable 10--Partnerships Classified in the Finance and Insurance Sector: Total Assets, Trade or Business Income u5mand Deductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002`6X[All figures are estimates based on samples-- money amounts are in thousands of dollars] .7, - ..Size of total assets...#    8Item All Under~ �?~ j@~ j@~ A�A$9 Asset Zero ZeroUnder Under Under BUnder $: SizesAssetsAssets~ j@~ j@~ �A~ C�.A$; (1) (2) (3) (4) (5) (6) )(7)<Number of partnerships~ /� A~ /@~ /@~ /'@~ /]@~ /@@~ D@* < Number of partners~ /r~ /e@~ /:$A~ /A~ /;@~ /v A~ D�A * < Total assets /`~+NA~ /R~ /~ /V�(~ /6�7~ /�*8~ D�)a *7 </Income and deductions from a trade or business: / / / / / / D * < Total income~ />:~ /�A~ /�~ /Z�~ /t�/A~ /qY~ DQ� * = Business receipts~ j)~ A~ Z"~ 2~ ,A~ �2~ E4REAF=> Ordinary income from other partnerships and fiduciaries~ G<~ ^@~ A~ @~ @~ �A~ E0z@= Farm net profit~ @~ ~ ~ ~ ~ @~ E*=" Net gain, noncapital assets~ `�A~ ~ b@~ pv@~ ~ J@~ E^@= Other income~ � ~ `@~ �~ nA~ d@~ �A~ E_A< Total deductions~ /rG5~ /&k>~ /~ /R~ /k)A~ /@~ DJ*+=# Cost of sales and operations~ {r~ @~ �~ �_~ A~ 6G`~ EY'/=' Inventory, beginning of year~ �~ ~ @~ ~ ~ @~ E@= Purchases~ �V~ ~ �X~ *IO~ @~ S~ E � A = Cost of labor~  ~ A~ ~  @~ @~ @~ ~ E==5 Additional inventory costs (section 263A )~ ?~ @~ N@~ ~ @~ �@~ E= Other costs~ �~ ~ A~ p�A~  @~ PZ@~ E@0=( Less: Inventory, end of year~ &^�~ ~ �@~ ~ ~ @~ EȀ@ = Salaries and wages~ Z~  @~ �&(A~ x9A~ o A~ zE~ E�%A-=% Guaranteed payments to partners~ �~ J@~ @~ @`A~  @~ h5A~ E�A= Rent paid~ ��~ @~ �@~ @~ � @~ X�A~ E @= Interest paid~ B>�~ w@~ "A~ @~ @~ �@~ E@ = Taxes and licenses~ 6[~ q@~ Q@~  L@~ @@~ p@~ E@@= Bad debts~ q�~ a@~ A~ P@~ 7@~ v@~ E@ ,l@! ,�@" ,@# ,}@$ ,�@% ,�@& ,�@' ,�@( ,�@) ,�� * ,�@+ ,@, ,� - ,�� . ,�@/ ,�@0 ,�@1 ,@2 ,�@3 ,�@4 ,�� 5 ,�@6 ,|@7 ,|� 8 ,�@9 ,|@: ,|� ; ,�@< ,|@ = ,}@> ,l@? ,z@% = Repairs and maintenance~ A~ ~ @~ @~ ԙ@~ Q@~ E@!= Depreciation~ !�~ !P@~ !@~ !@~ !ƥ@~ ! @~ !E@"= Depletion~ "@~ "~ "~ "~ "~ "~ "E$#= Retirement plans, etc.~ #�%A~ #~ #@@~ #\@~ #]@~ #@~ #E@'$= Employee benefit programs~ $�)H~ $@~ $@x@~ $@~ $@~ $�(@~ $E@$@@%=8 Net loss from other partnerships and fiduciaries ~ %B�~ %P'A~ %�A~ %f@~ %`"@~ %`r@~ %E0}@&= Farm net loss ~ &@@~ &~ &@~ &~ &~ &@~ &E@,'=$ Net loss, noncapital assets ~ 'vE~ '~ '@~ '@~ '~ '~ 'E@!(= Other deductions ~ ( ~ (�@~ (g�~ (4A~ (A~ (&Hh~ (E6];)<3 Net income (less deficit) from trade or business~ )/V%�~ )/^�~ )/(L A~ )/(A~ )/`�A~ )/A~ )DX� �)**= Net income~ *Z4( ~ *@~ *ޞt~ *y'A~ *hJ A~ * C~ *E�%A+= Deficit ~ +1~ + 'A~ +xg~ +@�A~ + @~ +�*~ +EG&A4,<,Portfolio income (less deficit) distributed ,,,,,,,E,*-< directly to partners~ -/[ ~ -/i@~ -/h�~ -/6�~ -/ @~ -/<,.A~ -Dv --*.= Interest income~ .RZ� ~ .hA~ .j~ .@~ .~@~ .�A~ .EPTA/= Dividend income~ /*{+~ /@&@~ /Z7A~ /@~ /U@~ /xrA~ /E`@0= Royalty income~ 0V6_~ 0(@~ 0�2@~ 0e@~ 0~ 0@@~ 0E`@61=. Net short-term capital gain (less deficit)~ 1S~ 1@~ 1s�~ 1@~ 1R~ 1v~ 1Eb52=- Net long-term capital gain (less deficit)~ 2�~ 2~ 2~ 2J-~ 2`A@~ 2!A~ 2E\lA13=) Other portfolio income (less deficit)~ 3,A~ 3@~ 3L@~ 3l@~ 3@~ 3@~ 3El@04<(Real estate rental income (less deficit)~ 4/@@~ 4/@~ 4/~ 4/·@~ 4/4@~ 4/i@~ 4D @4*5= Net income~ 5+h~ 5@~ 50}@~ 5@~ 5@~ 5@@~ 5EPwA6= Deficit ~ 6F`~ 6A~ 6z@~ 6@~ 6@~ 6i@~ 6E3@<7<4Net income (less deficit) from other rental activity~ 7/̍~ 7/H� ~ 7/@~ 7/@~ 7/~ 7/@~ 7D@7*8= Net income~ 8�A~ 8@~ 8@~ 8@~ 8X@~ 8p@~ 8E@9= Deficit ~ 9 ~ 98� A~ 97@~ 9~ 9@~ 9@~ 9E e@-:<%Total net income (less deficit) [1]~ :/rG~ :/�2)~ :/&~ :/ ~ :/8� A~ :/d�+A~ :DxA:*;= Net income~ ;Jl�~ ;8O A~ ;� Deficit ~ <"�~ <">@~ <">c@~ <"H!A~ <"_@~ <"�1,~ <F�+"=1Footnotes at end of table.=0=0=0=0=0=0=0v>5nTable 10--Partnerships Classified in the Finance and Insurance Sector: Total Assets, Trade or Business Income �?5yand Deductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002--continued.@ ,l@A ,d@ B ,@0C ,��D ,x�E ,�� F ,t@ G ,r� H ,�� I ,�� J ,�� K ,�� L ,�@M ,�@N ,�@O ,@P ,�@Q ,}� R ,�@S ,�@T ,�@U ,~@V ,�@W ,�@X ,@Y ,�@Z ,�@[ ,�@\ ,y@] ,}@^ ,�@_ ,y@`@6X[All figures are estimates based on samples-- money amounts are in thousands of dollars]A6 A.B7 B- B.)B-!Size of total assets -- continuedB.B.B.B#B#B B  CHItem~ C�.A~ C�SA~ C�cA~ CwA~ C%ׇA~ CGחAC&C$ D? DUnder DUnder DUnder DUnder DUnder  DBorD'D$E?~ E�SA~ E�cA~ EwA~ EׇA~ EחA ECmoreE(E$F@ F(8) F(9) F(10) F(11) F(12) F)(13)F!G<Number of partnerships~ G/$@~ G/F@~ G/@~ G/@~ G/Ψ@~ GD@G*G*H< Number of partners~ H/4CA~ H/؍A~ H/H* A~ H/X� A~ H/A~ HD(H*H*I< Total assets~ I/~ I/�g~ I/ "~ I/~R4#~ I/Z.�5ID�OAI*I*7J</Income and deductions from a trade or business:JJJJJJEJ*J*K< Total income~ K/b]�~ K/if~ K/by�~ K/f~ K/~ KDV(R%K*K* L= Business receipts~ L t�~ L�~ L5~ LeKA~ LfV~ LE�3�L!FM=> Ordinary income from other partnerships and fiduciaries~ M|&A~ M[!A~ Mx�7A~ M}$~ MW8~ ME� M!N= Farm net profit~ N@~ N~ N~ N{@~ N~ NE@N!*O=" Net gain, noncapital assets~ O@~ O@~ Or@~ O^@~ O@~ OE� AO!P= Other income~ P�*�~ P��~ P*La~ PGg~ P\�@~ _E@~ _u@~ _@~ _\@~ _E0�A_!` ,l@a ,|@b ,y@c ,�@d ,�@e ,�@f ,@g ,�@h ,�� i ,�@j ,|@k ,|� l ,�� m ,�@n ,}@o ,}@p ,|@q ,�@r ,�@s ,�� t ,�@u ,x@v ,x� w ,�@x ,x@y ,x� z ,�@{ ,x@ | ,y@} ,�@~ ,@ ,�@`= Depreciation~ `h�A~ `� @~ `�#A~ `O@~ `@^@~ `E�7A`!a= Depletion~ a~ a~ aK@~ a~ a~ aE@a!$b= Retirement plans, etc.~ b@~ b@~ bf@~ b@@~ b 2@~ bEAb!'c= Employee benefit programs~ c@~ c@@~ c�@~ c e@~ cP@~ cEH�$Ac!@d=8 Net loss from other partnerships and fiduciaries ~ d�%A~ dl&A~ d-A~ d A~ d`�"A~ dE*gnd!e= Farm net loss ~ ed@~ e@~ e~ e2@~ e~ eE@e!,f=$ Net loss, noncapital assets ~ f|@~ f�!@~ f A~ fP@~ f@~ fE�!f!!g= Other deductions ~ g�=�~ g�~ g*Ӣ~ g^X~ g2�~ gEg!;h<3 Net income (less deficit) from trade or business~ h/$�#A~ h/0v&A~ h/_A~ h/>�9~ h/A~ hDf�h*h*i= Net income~ i~ i|�:A~ i�!�~ il~ i:"�~ iE293i!j= Deficit ~ jM�~ j.A~ j�~ jE~ j^>A~ jEβj!4k<,Portfolio income (less deficit) distributed kkkkkkEk*k*l< directly to partners~ l/�~ l/ �(A~ l/6C�~ l/qX~ l/�~ lD� v l*l*m= Interest income~ m*E~ mX (A~ m[~ mV {~ mv~ mEq�m!n= Dividend income~ n�:F~ nA~ n<�*A~ n,A~ n.pB~ nEκ�n!o= Royalty income~ oZ@~ oz@~ o@9@~ o@~ o@~ oEX4Ao!6p=. Net short-term capital gain (less deficit)~ p�~ px�~ p�~ p|,~ p`�~ pEL@p!5q=- Net long-term capital gain (less deficit)~ q�>~ qx~ q\q!1r=) Other portfolio income (less deficit)~ r@~ r@~ rL@~ r}@~ r�;~ rE.�0r!0s<(Real estate rental income (less deficit)~ s/P�A~ s/@~ s/p~ s/A~ s/�~ sDAs*s*t= Net income~ tHA~ tA~ t @~ t�A~ t@~ tEsAt!u= Deficit ~ u@�A~ up�A~ uP A~ uxg A~ uP� A~ uE�Au!<v<4Net income (less deficit) from other rental activity~ v/@~ v/@~ v/_~ v/~ v/Po~ vD�@v*v*w= Net income~ w@~ w@~ wN@~ w}@~ wL@~ wEWAw!x= Deficit ~ xR@~ x@~ xd@~ x@y@~ xA~ xE@x!-y<%Total net income (less deficit) [1]~ y/^~ y/J{~ y/ �~ y/�~ y/� ~ yDN� y*y*z= Net income~ zA~ z^�~ zJ8~ z[-~ zp�~ zE~(�z!{> Deficit ~ {"� ~ {"=~ {"F~ {"ئ0A~ {"~e�~ {F2{!�|2�[1] Total net income (less deficit) is the sum of net income (less deficit) from trade or business, portfolio income (less deficit) distributed directly to partners|2|2|2|+|+|+|!�}3�(excluding net short-term capital gain (less deficit) or long-term capital gain (less deficit), net income (less deficit) from rental real estate, and net income (less deficit) from other rental activity.}3}3}3}!}!}!}!r~3j* Estimate should be used with caution because of the small number of sample returns on which it is based.~4~4~4~!?37NOTE: Detail may not add to totals because of rounding.444!,l@�,s@�,2@�,2@�,2@�,2@�,2@�,@�,@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @G3?Source: IRS, Statistics of Income, Unpublished Data, July 2004.444!�3�4�4�4�!�3�4�4�4�!�3�4�4�4�!�3�4�4�4�!�3�4�4�4�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!,0@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @!!!!!!!!! ! ! ! ! !!!!!!!!!!!!!!!!= �X/> ��" ����������������������������