�\pjnwill00 0h �v ~�2_EY_cOgkB�  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  "�C  "<C  8��C  8�C  ���C  <��C  �C  ���C  8�C  ��C  <�C "8�C  <��C  "���C  "<�C "��C  "��C  "�C  8��C  8�C  8C "��C "8�C "8C "8�C "8C  <��C  ��C  <�C  ��C  8C  8�C  �������������U} �*'} �} I} � } I} � } I } I } � } I} �} �} $} m } m} � } I} m} �} I } � } � } � } $    ,l@ ,�@ ,u@ ,d@  ,@0 ,�� ,h� ,��  ,w�  ,�@ ,S@ ,��' ,��' ,~�' ,��' ,}�' ,�@ ,�@ ,�@ ,�@ ,�@ ,��' ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,}@�<{Table 11--Partnerships Classified in the Real Estate and Rental Leasing Sector: Total Assets, Trade or Business Income and q<iDeductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002`X[All figures are estimates based on samples-- money amounts are in thousands of dollars] .67 8 99Size of total assets99:    Item All Under~ �?~ j@~ j@~ �A Asset Zero ZeroUnder Under Under Under  SizesAssetsAssets~ j@~ j@~ �A~ �.A  !(1) !(2) !(3) !(4) "(5) "(6) !(7)  #  $ $ $ $ $ $ $ %Number of partnerships~ ;Ԃ.A~ ;@~ ;@�A~ ;0@~ ;�@~ ;rA~ ;A ' ' % Number of partners~ ;C�~ ;X�A~ ;�26~ ;eA~ ;H A~ ;^�>~ ;#A % Total assets ;A~ ;eI~ ;~ ;k~ ;N~ ;")|~ ;��7 %/Income and deductions from a trade or business: ; ; ; ; ; ; ;% Total income~ ;*~ ;`�A~ ;��~ ;�~ ;&~c~ ;ZS~ ;f ( Business receipts~ &Q*~ &@@~ &r�~ &V~ &�4A~ &ί1~ &t� F(> Ordinary income from other partnerships and fiduciaries~ &� ~ & @~ &P@~ &8�A~ &P@~ &`A~ &p;A( Farm net profit~ &|@~ &~ &@~ &~ &~ &@~ &@*(" Net gain, noncapital assets~ &&s~ &~ &� A~ &@~ &@~ &�@~ &W@( Other income~ &��~ &`S@~ &p@~ &�@~ &`^A~ &�A~ &0A% Total deductions~ ;BHZ~ ;G A~ ;�~ ;.ɯ~ ;6^o~ ;Q~ ;�3�' '+(# Cost of sales and operations~ &�~ &~ &x�9A~ &X�'A~ &`9*A~ &6^e~ &~q /(' Inventory, beginning of year~ &~ &~ &A~ &@@~ &A~ &L@~ &IM( Purchases~ &N~ &~ &x� A~ &�@~ &@~ &r&A~ &C&A ( Cost of labor~ &/%~ &~ &@~ &@~ &@~ &@.@~ &=(5 Additional inventory costs (section 263A )~ &V ]~ &~ &wA~ &`@~ &4@~ &~A~ &)( Other costs~ &b~ &~ &?*A~ &.�&~ &qA~ &,~ &�%A)0(( Less: Inventory, end of year~ &<~ &~ &A~ &(@~ &�@~ &P A~ &7) ( Salaries and wages~ &\A~ &@~ &�@~ &x�A~ &@~ &"A~ &A)-(% Guaranteed payments to partners~ &H1A~ &~ &S�@~ &P�A~ &:@~ &A~ &L�A( Rent paid~ &c~ &(@~ &e@~ &PkA~ &;@~ &(A~ &`@( Interest paid~ &z~ &Ԑ@~ &HUA~ &[@~ &@~ &A~ &`ZA ,l@! ,�@" ,}@# ,�@$ ,@% ,}@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,�@, ,��'- ,�@. ,@/ ,��'0 ,��'1 ,�@2 ,�@3 ,@4 ,�@5 ,�@6 ,�@7 ,��'8 ,�@9 ,|@: ,��'; ,�@< ,|@= ,��'> ,�@ ? ,}@ ( Taxes and licenses~ &NV~ &P@~ &@@~ &`@~ &W@~ &A~ &pQ@!( Bad debts~ !&� A~ !&~ !&@~ !&@~ !&v@~ !&P@~ !&ҥ@%"( Repairs and maintenance~ "&(~ "& b@~ "&�&@~ "&@~ "&@~ "&0@~ "&@#( Depreciation~ #&�%�~ #&@~ #&ئ A~ #&@~ #& @~ #&AA~ #&A$( Depletion~ $&@~ $&~ $&C@~ $&~ $&~ $&`o@~ $&$%( Retirement plans, etc.~ %&P@~ %&~ %&y@~ %&@~ %&@~ %&@~ %&7@'&( Employee benefit programs~ &&A~ &&&@~ &&@~ &&Ƥ@~ &&@q@~ &&@~ &&g@@'(8 Net loss from other partnerships and fiduciaries ~ '& ~ '&hA~ '&@~ '&@~ '&@~ '&A~ '&J A(( Farm net loss ~ (&�"A~ (&~ (&~ (&~ (&�@~ (&@~ (&X@,)($ Net loss, noncapital assets ~ )&�/!A~ )&~ )&S@~ )&�(@~ )&~ )&D�A~ )&@!*( Other deductions ~ *&^Z~ *&'@~ *&(A~ *&D�1A~ *&(F#A~ *&Vj~ *&�7;+%3 Net income (less deficit) from trade or business~ +;S~ +;~ +;�3A~ +;sA~ +;�~ +;@~ +;q+'+ ',( Net income~ ,&>pJ~ ,&BA~ ,&l\.A~ ,&�0'A~ ,& A~ ,&t�,A~ ,&T�#A,, -( Deficit ~ -&Z~ -& �A~ -&�-~ -&A~ -&h�A~ -&7~ -&&A4.%,Portfolio income (less deficit) distributed .&.&.&.&.&.&.&.'. '/% directly to partners~ /;�;�~ /;>�9~ /;M�~ /;0A~ /;\@~ /;`F~ /;~k0( Interest income~ 0&~ 0&&� ~ 0&0�A~ 0& @~ 0&@~ 0& yA~ 0&@�A00 1( Dividend income~ 1&�~ 1&�$A~ 1&@~ 1&@~ 1&@~ 1&@@~ 1&@2( Royalty income~ 2&c>A~ 2&@q@~ 2&@~ 2&�A~ 2&x@~ 2&�@~ 2&@@63(. Net short-term capital gain (less deficit)~ 3&�(A~ 3&p~ 3&`5@~ 3&{@~ 3&~ 3&BA~ 3&54(- Net long-term capital gain (less deficit)~ 4&F~ 4&(z A~ 4&jo~ 4&iA~ 4&�%@~ 4&L�A~ 4&nN15() Other portfolio income (less deficit)~ 5&�%A~ 5&@~ 5&@~ 5&*@~ 5&~ 5&�/@~ 5&@06%(Real estate rental income (less deficit)~ 6;@ ~ 6;D�~ 6;x*A~ 6;q!A~ 6;N�'~ 6;]P~ 6;:�6'6 '7( Net income~ 7&Ƶ�~ 7&_~ 7&�~ 7&X�-A~ 7&�4'A~ 7&r�~ 7& ،77 8( Deficit ~ 8&>u�~ 8&�~ 8&�~ 8&A~ 8&P@~ 8&8.2A~ 8&n<9%4Net income (less deficit) from other rental activity~ 9;�~ 9;~ 9;$@~ 9;~ 9;c@~ 9;@~ 9;@9'9 ':( Net income~ :&WGA~ :&~ :&p(A~ :&@~ :&@~ :&zA~ :&A:: ;( Deficit ~ ;&~ ;&~ ;&A~ ;&`@~ ;&d@~ ;&�@~ ;&k@+<%#Total net income (less deficit) [1]~ <;�9 ~ <;~ <;vf~ <;}<~ <;A~ <;js~ <;� @<'< '=( Net income~ =&W~ =&~ �~ =&~ =&Ir~ =&/A~ =&�~ =&F=�== >* Deficit ~ >+; ~ >+�~ >+ߴ~ >+�5~ >+Y A~ >+{~ >+J1�"?>Footnotes at end of table.?=?=?=?=?=?=?=@ ,l@A ,�@B ,�@C ,d@ D ,@0E ,�@F ,��G ,� H ,j� I ,r�J ,g@K ,@L ,��'M ,z�'N ,��'O ,y�'P ,��'Q ,�@R ,@S ,�@T ,}@U ,}@V ,��'W ,�@X ,~@Y ,�@Z ,�@[ ,@\ ,�@] ,�@^ ,�@_ ,y@�@<{Table 11--Partnerships Classified in the Real Estate and Rental Leasing Sector: Total Assets, Trade or Business Income and }A<uDeductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002--Continued.`BX[All figures are estimates based on samples-- money amounts are in thousands of dollars]C C.D6 D8 D9)D8!Size of total assets -- continuedD9D9D:D,DD  EItem~ E�.A~ E�SA~ E�cA~ EwA~ E.ׇA~ E.חAE/EE E  F- FUnder FUnder FUnder FUnder FUnder  ForF0G-~ G�SA~ G�cA~ GwA~ GׇA~ GחA GmoreG1H$ H!(8) H!(9) H!(10) H"(11) H"(12) H2(13)H3 I# I$I$I$I$I$I$I)II J%Number of partnerships~ J;� A~ J; @~ J;@~ J;ڷ@~ J;F@~ J;@J4K% Number of partners~ K;t3A~ K;dA~ K;,�)A~ K;CA~ K;T@~ K; AK4K'K 'L% Total assets~ L;2t/k~ L;iD=~ L;J`K~ L;f2~ L;uc"L;EAL47M%/Income and deductions from a trade or business:M&M&M&M&M&M&M4N% Total income~ N;rվ~ N;��~ N;.r+~ N;��~ N;*�~ N;ԬrAN4 O( Business receipts~ O&�(~ O&lWA~ O&�~ O&i�~ O&2KA~ O&FƎO)FP(> Ordinary income from other partnerships and fiduciaries~ P&K5A~ P&l|A~ P&�& A~ P& A~ P&,�%A~ P&~D#P)PP Q( Farm net profit~ Q&@~ Q&@~ Q&~ Q&~ Q&~ Q&H@Q)*R(" Net gain, noncapital assets~ R&@�A~ R&�9 A~ R&E@~ R&h@~ R& )@~ R&%9R)S( Other income~ S&�+A~ S&N�#~ S&M3A~ S&nz/~ S&A~ S&�S)T% Total deductions~ T;�~ T;֊�~ T;F*~ T;�4�~ T;IPA~ T;*S�T4+U(# Cost of sales and operations~ U&~ U&�~ U&f�~ U&Ng�~ U&l~ U&68U)U'U '/V(' Inventory, beginning of year~ V&.�~ V&_.A~ V&`~ V&� �~ V&.A~ V&ލ+V)VV W( Purchases~ W&HEA~ W&�'k~ W&%a~ W&z~ W& Q"A~ W&n DW) X( Cost of labor~ X&�@~ X&@~ X&`@~ X&`@~ X&@~ X&-�@X)=Y(5 Additional inventory costs (section 263A )~ Y& A~ Y&�&@~ Y&� A~ Y& �A~ Y&@~ Y&_@Y)Z( Other costs~ Z&T~ Z&F~ Z&j~ Z&.sc~ Z&tg*A~ Z&�NAZ)0[(( Less: Inventory, end of year~ [&2]�~ [&�#AA~ [&&~ [&��~ [&�8~ [&~5[) \( Salaries and wages~ \&JE~ \& k'A~ \&,2(A~ \&x(A~ \&A~ \&�\)-](% Guaranteed payments to partners~ ]&P!A~ ]&.@~ ]&@~ ]&`@~ ]&f@~ ]&@])^( Rent paid~ ^&X�A~ ^&@~ ^&�A~ ^&@@~ ^&g@~ ^&A^)_( Interest paid~ _&("A~ _&пA~ _&�A~ _& ~ _&X�A~ _&.[k_)` ,l@a ,�@b ,y@c ,�@d ,|@e ,y@f ,�@g ,�@h ,�@i ,@j ,�@k ,�@l ,�@m ,��'n ,�@o ,~@p ,��'q ,}�'r ,�@s ,|@t ,�@u ,�@v ,�@w ,�@x ,��'y ,�@z ,�@{ ,��'| ,�@} ,�@~ ,��'  ,�@ `( Taxes and licenses~ `&A~ `&�#A~ `&A~ `&xbA~ `&@@~ `&L�A`)a( Bad debts~ a&A~ a&@~ a&@~ a&&@~ a&@~ a&(�Aa)%b( Repairs and maintenance~ b&@~ b&`@~ b&0\@~ b&@~ b&i@~ b&�@b)c( Depreciation~ c&^�&~ c&,A~ c&�A~ c&d!A~ c&jA~ c&F*Mc)d( Depletion~ d&~ d&~ d&~ d&~ d&~ d&@d)$e( Retirement plans, etc.~ e&@~ e&@~ e&@~ e&@~ e&@~ e&� @e)'f( Employee benefit programs~ f&@@~ f&@<@~ f&;@~ f&`g@~ f&#@~ f&� Af)@g(8 Net loss from other partnerships and fiduciaries ~ g&4�A~ g&�A~ g&4BA~ g&pUA~ g&A~ g&v�>g)h( Farm net loss ~ h&P*@~ h&ձ@~ h&@~ h&~ h&@~ h&g@h),i($ Net loss, noncapital assets ~ i&I@~ i&@~ i&S@~ i&'@~ i&*@~ i&@i)!j( Other deductions ~ j&��~ j&6A~ j&zo~ j&tA:A~ j&޹<~ j&g�j);k%3 Net income (less deficit) from trade or business~ k;-A~ k;� A~ k;GA~ k;�A~ k;hWA~ k;�k4l( Net income~ l&eFA~ l&CR~ l&W5A~ l&T3A~ l&/A~ l&.l)l'l 'm( Deficit ~ m&,>A~ m&ƼC~ m&>C~ m&N�3~ m&�+~ m&Vm)mm 4n%,Portfolio income (less deficit) distributed n&n&n&n&n&n&n4o% directly to partners~ o;TNA~ o;6S�~ o;hv~ o;@@A~ o;�1A~ o;:o4o'o 'p( Interest income~ p&�2A~ p&t�'A~ p&`.A~ p&F�-~ p&D�A~ p&Zi$p)q( Dividend income~ q&A~ q&�A~ q&J A~ q& A~ q&@~ q&*sq)qq r( Royalty income~ r&A~ r&@~ r&@~ r&@K@~ r&@@~ r&dLr)6s(. Net short-term capital gain (less deficit)~ s&~ s&@~ s&@~ s&f@~ s&~ s&@s)5t(- Net long-term capital gain (less deficit)~ t&_�~ t&U~ t&�$3~ t&-A~ t& 9A~ t&vHt)1u() Other portfolio income (less deficit)~ u&@~ u&P@~ u&~ u&j@~ u&K@~ u&Au)0v%(Real estate rental income (less deficit)~ v;r2�~ v;J~ v;%A~ v;`�A~ v;X`~ v;�gv4w( Net income~ w&Ҡc~ w&E�~ w&J~ w&N�~ w&2\�~ w&�3uw)w'w 'x( Deficit ~ x&bn�~ x&~ x&� �~ x&� ~ x&��~ x&�x)xx <y%4Net income (less deficit) from other rental activity~ y;A~ y;iA~ y; ~ y;ht A~ y;} ~ y;6Ʀ�y4z( Net income~ z&t�A~ z&s A~ z&AA~ z&� ~ z&p @~ z&;z)z'z '{( Deficit ~ {&�A~ {&�@~ {&�2 A~ {&A~ {&BA~ {&Q�{){{ +|%#Total net income (less deficit) [1]~ |;^]�~ |;z(�~ |;Q~ |;x~ |;j~ |;f|4}( Net income~ }&s~ }&]~ }&�L~ }&�~ }&8~ }&})}'} '~* Deficit ~ ~+X�~ ~+5'~ ~+z~ ~+3~ ~+(DA~ ~+�<�~)~~ �?�[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??5555),l@�,@�,�@�,X@�,_@�,@�,@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�@� (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.@@)))))r�Aj* Estimate should be used with caution because of the small number of sample returns on which it is based.�A�A@�A8NOTE: Detail may not add to totals because of rounding.�A�AG�A?Source: IRS, Statistics of Income, Unpublished Data, July 2004.�A�A�A�A�A�A�A�A���������������������������,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @���������������������������������,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @���������������������������������,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @��������������������������������,l@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @     = I�X/> ��" ����������������������������