�\pjnwill00 T�>�� ��1^ET[aeNimpNsuNxzN}�N�΄B�  dMbP?_"*+�%�����@1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�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/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 "8�C  <�C  "���C  "<�C "��C  "��C  "�C  8�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  ��C  <�C  8C  "<��C "���C  "��C  ,��C  ,��C  (��C  ,�C  "���C "<�C  ,�C  ��C  ��������������U} �*'} �} $ &} $  > ,l@ ,�@ ,r@ ,:@ ,q@  , @0 ,�� ,r� ,��  ,��  ,}@ ,�� ,�� ,�� ,�� ,�� ,�@ ,�@ ,�@ ,�@ ,�@ ,�� ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,}@KwTable 12--Partnerships Except those Classified in the Finance and Insurance and Real Estate and Rental Leasing Sectors:nKfTotal Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net 6K.Income, by Size of Total Assets, Tax Year 2002`5X[All figures are estimates based on samples-- money amounts are in thousands of dollars] .56) * ++Size of total assets+++ , , , 8Item All Under~ �?~ j@~ j@~ @�A 7 Asset Zero ZeroUnder Under Under AUnder  9 SizesAssetsAssets~ j@~ j@~ �A~ B�.A  : (1) (2) (3) (4) (5) (6) %(7) & ;Number of partnerships~ -~�;~ -@~ -hQA~ -п A~ -@~ -�<A~ C@ ' ; Number of partners~ -(~ -`@~ -^�7~ -+~ -xA~ -(�$A~ C�A ' ; Total assets -`A~ -K~ .~ -�~ -�TA~ -� ~ CZ  '7 ;/Income and deductions from a trade or business: - - . - - - C '; Total income-@H}A~ -n~ -j2<~ -]� ~ -�~ -r�~ CX' < Business receipts/�+A~ /*�~ /&ő~ /n ~ /.;�~ /z;�~ D{�&F<> Ordinary income from other partnerships and fiduciaries~ /q]~ /�A~ /nD~ /K@~ /@~ /f�!~ DN"< Farm net profit~ /^I�~ /@~ /!A~ /sA~ /XA~ /(A~ Dؓ A*<" Net gain, noncapital assets~ /b�~ /@~ /N�"~ /p@~ /xWA~ /�4A~ D�#@< Other income~ /6�~ /3@~ /b�~ /t�!A~ /A~ /1A~ DλI; Total deductions-�'A~ -6l�~ - ~ -t8 ~ -^L~ -.]f~ C'+<# Cost of sales and operations/@KA~ /�0A~ /LC~ / A�~ /6q�~ /� ~ DR8�&/<' Inventory, beginning of year~ /2�:&~ /� @~ /.#�~ /pG~ /u!A~ /ҹH~ D:Z�< Purchases/|*A~ /I!~ /Vч ~ /:~ /�~ /n�~ D7 < Cost of labor~ /b ~ /@~ /^~ /W~ /�1A~ /t#~ D�=<5 Additional inventory costs (section 263A )~ /zT~ 0@~ / SA~ / ~ / A~ /|�#A~ DP�A< Other costs~ /�Z~ /�A~ /jt~ /b>~ /0AA~ /tN~ D�0<( Less: Inventory, end of year~ /B~ /@~ /�#w~ /`�A~ /e!~ /~ DX� < Salaries and wages~ /�*S1~ /$�A~ /S�~ /�~ /� ~ /~ @~ D�6-<% Guaranteed payments to partners~ /�,t~ /{A~ / �;A~ /�&�~ /O~ /~ D*Ne< Rent paid~ /o� ~ /`@~ /�?A~ /R?A~ /jI~ /PA~ D '�< Interest paid~ /nԁ ~ /@~ /Sg~ /�7 A~ /A~ /�.A~ DF&A ,l@! ,�@" ,}@# ,�@$ ,@% ,}@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,�@, ,��- ,�@. ,@/ ,��0 ,��1 ,�@2 ,�@3 ,@4 ,�@5 ,�@6 ,�@7 ,��8 ,�@9 ,|@: ,��; ,�@< ,|@= ,��> ,�@ ? ,}@ < Taxes and licenses~ /b~ /@@~ / ]4A~ /�5*A~ /�%~ /�0�~ D�=J!< Bad debts~ !/^Ƥ~ !/ @~ !/[&~ !/`(@~ !/M@~ !/�A~ !Dh� A%"< Repairs and maintenance~ "/*o�~ "/@~ "/%A~ "/|3A~ "/ �A~ "/|9~ "DX�A#< Depreciation~ #/N�4~ #/ C@~ #/Vh�~ #/x�A~ #/~� ~ #/v]�~ #D7A$< Depletion~ $/d�A~ $0~ $/@~ $/|@~ $0D@~ $/2@~ $E@$%< Retirement plans, etc.~ %/FV~ %/&@~ %/`A~ %/(�A~ %/@~ %/X�A~ %DA'&< Employee benefit programs~ &/چ�~ &/%@~ &/4A~ &/hDA~ &/�@~ &/A~ &D,A@'<8 Net loss from other partnerships and fiduciaries ~ '/�2~ '/y~ '/^P~ '/HjA~ '/@~ '/A~ 'D +A(< Farm net loss ~ (/s�~ (/8@~ (/A~ (/@~ (/@~ (/A~ (Da"A,)<$ Net loss, noncapital assets ~ )/@~ )/@~ )/ S@~ )D@!*< Other deductions ~ */nX~ */(A~ */�~ */n~ */h~ */n�3~ *D�;+;3 Net income (less deficit) from trade or business~ +-~ +->��~ +-2~ +-"~ +-�~ +-F�"~ +CF+',< Net income~ ,/n�12~ ,/Ω-~ ,/�~ ,/F�"~ ,/ r�~ ,/v�~ ,DZ,&-< Deficit ~ -/Z e~ -/� ~ -/= Deficit ~ >1/n~ >1$ ~ >1jT~ >1NՕ~ >1F#T~ >1e~ >Frh�"?JFootnotes at end of table.?I?I?I?I?I?I?I@,l@A,�@B,r@C,F@D,{@ E,@0F,@G,��H,�� I,t� J,|�K,�@L,��M,��N,��O,��P,��Q,�@R,@S,�@T,}@U,�@V,��W,�@X,~@Y,�@Z,�@[,@\,�@],�@^,�@_,y@@KwTable 12--Partnerships Except those Classified in the Finance and Insurance and Real Estate and Rental Leasing Sectors:nAKfTotal Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net BBK:Income, by Size of Total Assets, Tax Year 2002 - Continued`C5X[All figures are estimates based on samples-- money amounts are in thousands of dollars] C.C&D5D&E6 E* E+)E*!Size of total assets -- continuedE+E+E+EE FHItem~ F�.A~ F�SA~ F�cA~ FwA~ F!ׇA~ FGחAF"F F ,F , G> GUnder GUnder GUnder GUnder GUnder  GAorG#G H>~ H�SA~ H�cA~ HwA~ HׇA~ HחA HBmoreH$H I? I(8) I(9) I(10) I(11) I(12) I%(13)I&I&J;Number of partnerships~ J- @~ J-!@~ J-@~ J-Z@~ J-ĝ@~ JC<@J'J'J J J J J K; Number of partners~ K-,�A~ K-� A~ K-pBA~ K-0@~ K-�?@~ KC)AK'K'K K K K K L; Total assets~ L-Z'~ L-~ L-RY#~ L-n{�~ L-�LCX-AL'L'7M;/Income and deductions from a trade or business:M-M-M-M-M-MCM'M'N; Total income~ N-2�/~ N-&і~ N->1~ N-�~ N-f$NC@UAN'N' O< Business receipts~ O/&n�-~ O/�~ O/�*0~ O/�,�~ O/*"ODiAO&O&FP<> Ordinary income from other partnerships and fiduciaries~ P/9N~ P/A~ P/2A~ P/0_-A~ P/�I~ PD�tP&P&P P P P P Q< Farm net profit~ Q/РA~ Q/@~ Q/@~ Q/@~ Q/{@~ QD @Q&*R<" Net gain, noncapital assets~ R/u$A~ R/GA~ R/fA~ R/� A~ R/�A~ RDH^R&S< Other income~ S/fA~ S/.}~ S/� �~ S/*~ S/��~ SDJz<S&T; Total deductions~ T-&H�-~ T-�~ T-n/~ T-V�~ T-6� #TC<� AT'T'+U<# Cost of sales and operations~ U/VD�~ U/*n�~ U/N�!~ U/r~ U/r�UDbAU&U U U U U /V<' Inventory, beginning of year~ V/�~ V/�~ V/F~ V/D�~ V/J~ VDbKV&V&V V V V V W< Purchases~ W/�~ W/& ~ W/�~ W/ � ~ W/� ~ WDfH\W& X< Cost of labor~ X/�4�~ X/z~ X/Zem~ X/-~ X/�<�~ XDHHX&=Y<5 Additional inventory costs (section 263A )~ Y/�e~ Y/&^~ Y/ci~ Y/ �A~ Y/N� ~ YDΈbY&Z< Other costs~ Z/�~ Z/.~ Z/ޝz~ Z/*~ Z/D ~ ZD�2Z&0[<( Less: Inventory, end of year~ [/P~ [/:~ [/~��~ [/E~ [/�6!~ [DW [& \< Salaries and wages~ \/f<8~ \/2t�~ \/*�~ \/�#~ \/z�~ \Df�\&-]<% Guaranteed payments to partners~ ]/�/�~ ]/+A~ ]/t$-A~ ]/F�.~ ]/�.A~ ]DeRA]&^< Rent paid~ ^/ZB~ ^/� u~ ^/��~ ^/V~ ^/�~ ^D~�-^&_< Interest paid~ _/O�~ _/SBA~ _/F�~ _/V"�~ _/~~ _D� >_&`,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~ `/��~ `/ q~ `/TBA~ `/zni~ `/�;A~ `D`&a< Bad debts~ a/jN~ a/+A~ a/n�-~ a/�4!A~ a/�9-~ aD]a&%b< Repairs and maintenance~ b/P5A~ b/�0*~ b/V�=~ b/Nr#~ b/&~ bD>,Sb&c< Depreciation~ c/~`f~ c/.U�~ c/~ c/Nl�~ c/2~ cDB�? c&d< Depletion~ d/@~ d/@~ d/@~ d/@~ d/6@~ dD@ Ad&$e< Retirement plans, etc.~ e/ �A~ e/8�A~ e/|8A~ e/`A~ e/HNA~ eDr3�e&'f< Employee benefit programs~ f/� L~ f/R)A~ f/RH~ f/�+A~ f/l AA~ fD�f&@g<8 Net loss from other partnerships and fiduciaries ~ g/�1A~ g/0_A~ g/%A~ g/>�;~ g/0~ gD�g&h< Farm net loss ~ h/3A~ h/�>A~ h/@~ h/(% A~ h/`L@~ hDP�@h&,i<$ Net loss, noncapital assets ~ i/@~ i/NA~ i/8_A~ i/@~ i/A~ iD�"%i&!j< Other deductions ~ j/RH?~ j/�~ j/~~ j/^p~ j/Ƭ�~ jDN_�*j&;k;3 Net income (less deficit) from trade or business~ k-Q�~ k-F~ k-�0�~ k-Zh-~ k-2W�~ kCvX k'k'l< Net income~ l/f�~ l/j^�~ l/~�~ l/�~ l/fW~ lD�l&l l l l l m< Deficit ~ m/Z~ m/&|N~ m/�~ m/.l�~ m/6Ǽ~ mDBS m&m&m m m m m 4n;,Portfolio income (less deficit) distributed n/n/n/n/n/nDn'n'o; directly to partners~ o-m~ o-�I~ o-.|~ o-D@1A~ o-6Kz~ oC{*o'o'o o o o o p< Interest income~ p/? ~ p/4A~ p/hn$A~ p/R A~ p/T�!A~ pD*I�p&p&q< Dividend income~ q/�A~ q/8A~ q/xcA~ q/\@~ q/@:@~ qD~*q&q&q q q q q r< Royalty income~ r/PA~ r/ A~ r/f A~ r/X@~ r/t!A~ rD�r&6s<. Net short-term capital gain (less deficit)~ s/�~ s/^~ s/@~ s/@y~ s/@~ sDAs&5t<- Net long-term capital gain (less deficit)~ t/nsV~ t/wA~ t/7~ t/(JA~ t/s-~ tD>�&1<) Other portfolio income (less deficit)~ u/@~ u/~@~ u/o@~ u/J@~ u/b@~ uDlAu&0v;(Real estate rental income (less deficit)~ v-�;A~ v-@~ v-KA~ v-@R~ v-~ vC� Av'v'w< Net income~ w/X^A~ w/ A~ w/UA~ w/}@~ w/@~ wD� Aw&w w w w w x< Deficit ~ x/EA~ x/bA~ x/)@~ x/`�A~ x/@~ xD@x&x&x x x x x <y;4Net income (less deficit) from other rental activity~ y-@~ y-J@~ y-<~ y-x~ y-~ yC�<@y'y'z< Net income~ z/`@~ z/@@~ z/@~ z/@~ z/@~ zD~�'z&z z z z z {< Deficit ~ {/d@~ {/@~ {/`=@~ {/�@~ {/@@~ {Dp�"A{&{&{ { { { { -|;%Total net income (less deficit) [1]~ |-" ~ |-J~ |-~<~ |-EL~ |-"~ |C )�|'|'}< Net income~ }/d�~ }/Z' ~ }/�~ }/.k�~ }/NJ�~ }D*y\}&} } } } } ~= Deficit ~ ~1\�~ ~1>F~ ~1.~ ~1F%�~ ~1.~ ~F"P�~&~&~ ~ ~ ~ ~ �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 partners22((((&,l@�,@�,�@�,b@�,i@�,(@�,(@�,@�,@�,@�,@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�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.33&&&&&r�3j* Estimate should be used with caution because of the small number of sample returns on which it is based.�4�4�&@�38NOTE: Detail may not add to totals because of rounding.�4�4�&G�3?Source: IRS, Statistics of Income, Unpublished Data, July 2004.�4�4�&�3�4�4�&�3�4�4�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�,l@�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�, @�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&�&,l@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @&&&&&&&&& & & & & &&&&&&&&&&&&&&&&&&& ,l@!,@",@#,@$,@%,@&,@',@(,@),@*,@+,@,,@-,@.,@/,@0,@1,@2,@3,@4,@5,@6,@7,@8,@9,@:,@;,@<,@=,@>,@?,@@,l@A,@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,@[,@\,@],@^,@_,@`,l@a,@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,@{,@|,@},@~,@,@,l@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,l@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,l@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,l@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@,l@,@,@,@,@,@,@,@,@ ,@ ,@ ,@ ,@ ,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@,@ ,D@!,@",@#,@$,@%,@&,@',@(,@),@*,@+,@,,@-,@.,@/,@0,@1,@2,@3,@4,@5,@6,@7,@8,@9,@:,@;,@<,@=,@= I�X/> ��" �������������������������������