\pjnwill00 P  <3:FO[`jd*hko rt wy |~ B  dMbP?_"*+%?1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 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  8C  C "<C "C  "<C "C  "C  "C  "<C "8C  "C  "<C "C  "C  "C "8C "8C "8C "C  C !C  <C  C  <C  <C  <C  8C  8C  <C  <C  C  <C !C  C  C "C "C "C "C "C  C  C  C "<C  <C  8C  8C  "<C "C  "C  <C  <C  <C  C  "C  8U} *1} } }    ,l@ ,@ ,i@ ,q@  , @0 ,) ,r) ,)  ,)  ,@ ,, ,, ,, ,, ,, ,@ ,@ ,@ ,@ ,@ ,, ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,}@ ,@~6vTable 14--All Partnerships Except Limited Liability Companies: Total Assets, Trade or Business Income and Deductions, *******e7]Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002`8X[All figures are estimates based on samples-- money amounts are in thousands of dollars] .89% & ''Size of total assets''' ( ( ( ;Item All Under~ ?~ j@~ j@~ EA/: Asset Zero ZeroUnder Under Under FUnder /< SizesAssetsAssets~ j@~ j@~ A~ G.A/= (1) (2) (3) (4) (5) (6) $(7)  >Number of partnerships~ +O~ +@@~ +lA~ +A~ +0@~ +A~ Hp@ 1 , > Number of partners~ +`~ +dA~ +u~ +%~ +hA~ +N~ H #A 1 > Total assets +peA~ +~ +~ +J~ +F~ +~ HvP 17 >/Income and deductions from a trade or business: + + + + + + H 1 > Total income +AA~ +I~ +zn:~ +c~ +F~ +:В ~ H. 1 ? Business receipts-@YA~ -V~ -- ~ -n&~ -V-~~ -^J- ~ I[ F?> Ordinary income from other partnerships and fiduciaries~ -B~ -yA~ -Z@~ -@[A~ -P@~ - A~ IHA? Farm net profit~ -z~ -@~ -L A~ -@A~ -/A~ -^&~ I,A*?" Net gain, noncapital assets~ -^~ -@~ -!~ -u@~ -@~ -@~ I@? Other income~ -/~ - E@~ -Z~ -H|A~ -A~ -"A~ I%A> Total deductions+dA~ +jw~ +B ~ +& ~ +j(~ +J ~ HO1 ,+?# Cost of sales and operations-[rA~ -y/A~ -ʿ~ -~ -c~ -Λ]~ I< /?' Inventory, beginning of year~ -~ -@~ -~ -HA~ -رA~ -~ I\9A? Purchases~ -v~ -A~ ->~ -r~ -C~ -PhA~ I{[ ? Cost of labor~ -bQ~ -"@~ -P~ -L"A~ --A~ -L#9A~ IrA=?5 Additional inventory costs (section 263A )~ -`V~ -@~ -pA~ -0QA~ -@@~ -` A~ I,A? Other costs~ -b$5~ -pA~ -Z~ -Y~ -g$A~ -~ I0?( Less: Inventory, end of year~ -ޠ7~ -@~ -~ -XA~ -4A~ ->~ I ] ? Salaries and wages~ -.e~ -0PA~ -z~ -~ -^0~ -|_A~ Ik-?% Guaranteed payments to partners~ -w~ -`~A~ -^Y~ -Hg~ -~%A~ -&~ Iȹ#A? Rent paid~ -fy~ -0@~ -ƠN~ -V2A~ -$~ -~ I(j(A? Interest paid~ -fQD ~ - @~ - N~ -fA~ -*@~ -A~ IA ? Taxes and licenses~ -2~<~ -F@~ - 6~ -A~ - rA~ -LW1A~ IA ,l@! ,}@" ,@# ,@$ ,}@% ,@& ,@' ,@( ,@) ,@* ,@+ ,,, ,@- ,@. ,,/ ,,0 ,@1 ,@2 ,@3 ,@4 ,@5 ,@6 ,,7 ,@8 ,|@9 ,,: ,@; ,|@< ,,= ,@ > ,}@? ,l@ ? Bad debts~ -]~ -@@~ -HA~ -C@~ -@~ -`@~ IhA%!? Repairs and maintenance~ !-{~ !-@~ !- A~ !-A~ !-`@~ !-A~ !IP A"? Depreciation~ "-r ~ "-O@~ "- l~ "-ȈA~ "-IA~ "-v9~ "I6"#? Depletion~ #-A~ #-~ #-@~ #-E@~ #-D@~ #-@~ #Il@$$? Retirement plans, etc.~ $-^-~ $-!@~ $-AA~ $-`@~ $-@~ $-yA~ $IЊ@'%? Employee benefit programs~ %-,~ %-@d@~ %-XpA~ %-p@~ %-0`@~ %- A~ %IA@&?8 Net loss from other partnerships and fiduciaries ~ &-)~ &-~ &-0A~ &-@~ &-@@~ &-0A~ &ILBA'? Farm net loss ~ '-k~ '-8@~ '-@A~ '-`o@~ '-HA~ '-`2A~ 'IHEA,(?$ Net loss, noncapital assets ~ (-[8A~ (-@~ (-@~ (-0@~ (- i@~ (-1@~ (I^@!)? Other deductions ~ )-4=~ )-"A~ )-~ )-F|~ )-~ )- u~ )I;;*>3 Net income (less deficit) from trade or business~ *+%~ *+~ *+:Q~ *+B~ *+ޗz~ *+K~ *H՟*1* ,+? Net income~ +-:\)~ +-|#A~ +-~ +-rz~ +-~ +-&[~ +I6_++ ,? Deficit ~ ,-ZZ~ ,-' ~ ,-~ ,-,A~ ,-&~ ,-6~ ,In4->,Portfolio income (less deficit) distributed -------------I-1- ,.> directly to partners~ .+j ~ .+>0;~ .+FA~ .+kA~ .+)A~ .+ja~ .H?u.1/? Interest income~ /-jB ~ /-hs&A~ /-2 ~ /-/@~ /-C@~ /-d A~ /I4A// 0? Dividend income~ 0-~ 0-p@~ 0-6ll~ 0-d@~ 0-PA~ 0-p A~ 0I@1? Royalty income~ 1-Cu~ 1-`q@~ 1-P'A~ 1-@ A~ 1-@~ 1-(A~ 1IA62?. Net short-term capital gain (less deficit)~ 2-*~ 2-Ș@~ 2- ~ 2-@~ 2-@~ 2-~ 2I 53?- Net long-term capital gain (less deficit)~ 3-(IA~ 3-@~ 3-!~ 3-~ 3-@~ 3-X%A~ 3Ip1A14?) Other portfolio income (less deficit)~ 4-0(Real estate rental income (less deficit)~ 5+~ 5+f@~ 5+C~ 5+A~ 5+P!A~ 5+S~ 5H515 ,6? Net income~ 6-. ~ 6-jV]~ 6-A~ 6-̞&A~ 6-"A~ 6-RA~ 6I.%66 7? Deficit ~ 7-Bv~ 7-U~ 7->wV~ 7-A~ 7-@~ 7-N&~ 7InG<<8>4Net income (less deficit) from other rental activity~ 8-;%~ 8-~ 8- @~ 8- .@~ 8-@~ 8-JA~ 8I@818 ,9? Net income~ 9-EA~ 9-T@~ 9-dA~ 9-v@~ 9-&@~ 9-A~ 9IpHA99 :? Deficit ~ :-~ :-8 A~ :- A~ :-!@~ :-h@~ :-Z@~ :I@@+;>#Total net income (less deficit) [1]~ ;+N4~ ;+DF~ ;+v~ ;+:t~ ;+~ ;+~ ;H;1; ,<? Net income~ <- sH~ <-nE~ <-orA~ <-֫~ <-~ <-~ <I4<< =@ Deficit ~ =.T~ =.X~ =.~ =.*qJ~ =.#A~ =.^~ =Jҟ">KFootnotes at end of table.>5>5>5>5>5>5>5~?6vTable 14--All Partnerships Except Limited Liability Companies: Total Assets, Trade or Business Income and Deductions, ?*?*?*?*?*?*?*@ ,l@A ,t@B ,d@ C , @0D ,@E ,)F ,) G ,t) H ,)I ,g@J ,@K ,,L ,,M ,,N ,,O ,,P ,@Q ,@R ,@S ,}@T ,@U ,,V ,@W ,~@X ,@Y ,@Z ,@[ ,@\ ,@] ,@^ ,y@_ ,}@p@7hPortfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2002--continued`A8X[All figures are estimates based on samples-- money amounts are in thousands of dollars]B8C9 C& C')C&!Size of total assets -- continuedC'C'C'CCC ( DAItem~ D.A~ DSA~ DcA~ DwA~ D ׇA~ DLחAD!D/D )D ( EB EUnder EUnder EUnder EUnder EUnder  EForE"E/FB~ FSA~ FcA~ FwA~ FׇA~ FחA FGmoreF#F/GC G(8) G(9) G(10) G(11) G(12) G$(13)GGG  HD H0H0H0H0H0HMHHH I>Number of partnerships~ I+OA~ I+@~ I+\@~ I+"@~ I+]@~ IH-@I1I1I ,J> Number of partners~ J+U~ J+> ~ J+ַF~ J+3!A~ J+fA~ JHx78AJ1J1J ,K> Total assets~ K+JV~ K+d:~ K+pRT~ K+2wD~ K+j\NKH#JAK1K17L>/Income and deductions from a trade or business:L+L+L+L+L+LHL1L1M> Total income~ M+d~ M+YP ~ M+2~ M+V~ M+>~"MHAM1M1 N? Business receipts~ N-i ~ N-a ~ N-&9~ N-~ N-NI8ANNN FO?> Ordinary income from other partnerships and fiduciaries~ O-:z~ O-8~ O-;A~ O-&X~ O-`;A~ OIOOO P? Farm net profit~ P-A~ P-@~ P-@~ P-j@~ P-@~ PI@@P*Q?" Net gain, noncapital assets~ Q-ܴA~ Q-DA~ Q-HCA~ Q- @~ Q-p@~ QIvAQR? Other income~ R-*~ R-CA~ R-~ R->F~ R-PA~ RI6 RS> Total deductions~ S+E~ S+` ~ S+G.~ S+V~ S+*SHhAS1S1S ,+T?# Cost of sales and operations~ T- ~ T-~ T-~ T-n1_ ~ T-BN! ~ TIhrT/U?' Inventory, beginning of year~ U-2~ U-~ U-25^~ U-8j~ U-& ~ UIfUUU V? Purchases~ V-~L9 ~ V-iN~ V-~ V-¤~ V-&H~ VICV W? Cost of labor~ W-e~ W-h~ W-2~ W-֜~ W-v߀~ WIW=X?5 Additional inventory costs (section 263A )~ X-"~ X-!A~ X-&A~ X-A~ X-(7A~ XIT;AXY? Other costs~ Y-ʰ~ Y- ~ Y- ~ Y-Ҝ7~ Y-fi~ YI*!Y0Z?( Less: Inventory, end of year~ Z-E;~ Z-~ Z-b5~ Z-V~ Z-* ~ ZIj{Z [? Salaries and wages~ [-~ [-2o~ [-6"~ [-V~ [-j~ [I [-\?% Guaranteed payments to partners~ \-b~ \-hN!A~ \-%A~ \-~+~ \-.A~ \I4\]? Rent paid~ ]-m~ ]-5~ ]-M]~ ]-.Z~ ]-|~ ]Ig]^? Interest paid~ ^-X~ ^-l/0A~ ^-l~ ^-`~ ^-)e~ ^It^ _? Taxes and licenses~ _-pk9A~ _-#7~ _-3A~ _-0/A~ _-ZK~ _IZ_` ,l@a ,y@b ,@c ,|@d ,y@e ,@f ,@g ,@h ,@i ,@j ,@k ,@l ,|,m ,@n ,@o ,,p ,,q ,@r ,|@s ,@t ,@u ,@v ,@w ,x,x ,@y ,@z ,x,{ ,@| ,@} ,x, ~ ,@ ,@`? Bad debts~ `-@~ `-!~ `-"~ `-lA~ `-L$A~ `Ib`%a? Repairs and maintenance~ a-F"~ a-A~ a-t!A~ a-gA~ a-A~ aI9ab? Depreciation~ b-fn~ b-3A~ b-nf~ b-3t~ b-> ~ bIJbc? Depletion~ c-Ȝ@~ c-@~ c-4@~ c-3@~ c-@~ cIhAc$d? Retirement plans, etc.~ d-0XA~ d-@~ d-(A~ d-A~ d-pWA~ dIjd'e? Employee benefit programs~ e-5$~ e->A~ e-F$~ e-x A~ e-%A~ eIf-e@f?8 Net loss from other partnerships and fiduciaries ~ f-^.~ f-0"A~ f-(A~ f-V7~ f-f3~ fIFhfg? Farm net loss ~ g-s+A~ g-iA~ g-@~ g-A~ g-@~ gI @g,h?$ Net loss, noncapital assets ~ h-p@~ h-%@~ h-`@~ h-@@~ h-@@~ hIt.Ah!i? Other deductions ~ i-Z~ i-NY~ i-/i~ i-~ i- U~ iI#i;j>3 Net income (less deficit) from trade or business~ j+ٱ~ j+~ j+~ j+~ j+no~ jH| j1j1j ,k? Net income~ k-v~ k-|~ k-2~ k-:9z~ k-*~ kIxMkl? Deficit ~ l-UA~ l-tAA~ l-~ l-~ l-`~ lIlll 4m>,Portfolio income (less deficit) distributed m-m-m-m-m-mIm1m1m ,n> directly to partners~ n+.~ n+~ n+!~ n+8~ n+Ң~ nH i n1n1n ,o? Interest income~ o-;A~ o-*C~ o-~ o-w~ o-0~ oI ooo p? Dividend income~ p-G~ p-@M#A~ p-6 5~ p-:~ p-.<~ pI~4ppp q? Royalty income~ q-(A~ q-A~ q-A~ q-@@~ q-x A~ qIޗq6r?. Net short-term capital gain (less deficit)~ r-r~ r-~ r-#~ r-ж~ r-~ rI`Zr5s?- Net long-term capital gain (less deficit)~ s-N~ s-P6A~ s-n~ s-WA~ s-m@~ sIs1t?) Other portfolio income (less deficit)~ t-@~ t-@~ t-0@~ t-Pw@~ t-@@~ tI6At0u>(Real estate rental income (less deficit)~ u+=1~ u+9A~ u+X~ u+ A~ u+1~ uH*$u1u1u ,v? Net income~ v-JV~ v-~ v-a~ v-Zl~ v- )~ vIvw? Deficit ~ w-r~ w-N~ w-~ w-b~ w-+e~ wI4www <x>4Net income (less deficit) from other rental activity~ x+hA~ x+A~ x+)@~ x+A~ x+~ xHh5x1x1x ,y? Net income~ y- A~ y-A~ y-%@~ y-A~ y-@~ yIjByz? Deficit ~ z- @~ z-@~ z-@~ z-@~ z-p A~ zI zzz +{>#Total net income (less deficit) [1]~ {+4~ {+~ {+~ {+~ {+ :~ {H{1{1{ ,|? Net income~ |-n~ |-za~ |-΋~ |-~ |-&u~ |I.#|}@ Deficit ~ }.6:~ }.b~ }._A~ }.fe~ }.V;~ }J}}} ~2[1] Total net income (less deficit) is the sum of net income (less deficit) from trade or business, portfolio income (less deficit) distributed directly to partners~2~~~~~~3 (excluding net short-term capital gain (less deficit) or long-term capital gain (less deficit), net income (less deficit) from rental real estate, and net income (less deficit) from other rental activity.3,l@,@,X@,_@,@,@,@,@,@,@,@,@,@,@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @r3j* Estimate should be used with caution because of the small number of sample returns on which it is based.4@38NOTE: Detail may not add to totals because of rounding.4G3?Source: IRS, Statistics of Income, Unpublished Data, July 2004.43434,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @,l@, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @,l@, @, @, @, @, @, @, @, @ , @ , @ , @ , @ , @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @, @       ,l@! ,@" ,@# ,@$ ,@% ,@& ,@' ,@( ,@) ,@* ,@+ ,@, ,@- ,@. ,@/ ,@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@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,@  ,@= IX/> "