�\pgldobl00 f\l0 H)IB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1'�� Courier Newrier New 0d<1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?M d���"d���?�?@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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm ##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 &XA�C #0�C  HA�C #XA�C #xA�C #xA��C  hA��C &xA�C &xA��C "A�C "A�C "A�C "A��C "A��C  hA�C "A�C "A�C "A�C #xA��C #xA�C #XA�C #xA�C &XA�C #XA�C #xA�C #XA�C !XA�C !xA��C !xA��C  HA�C #|A��������������U} �(}  �} � \�l�@�@�@�@ ��@��@��@��@ ��@ ��@ ��@ ��@ ��@��@��@��@��@��@��@�@��@��@��@��@��@��@��@��@��@��@��@<04S Corporations - Returns With and Without Net Income/=52002 Corporation Source Book of Statistics of Income,   - . .0/tlIncome Tax Returns of Active 1120S Corporations with Accounting Periods Ended July 2002 Through June 2003 --   - . .0 Manufacturing/g_Balance Sheet, Income Statement, and Selected Items, by Minor Industry, by Size of Total Assets   - . .0*x,p(All figures are estimates based on samples--money amounts and size of total assets are in thousands of dollars),,,,,, , , * + +1     2Size of Total Assets     ~ �?~  Y@~  @o@~  @@~  @@~  @~  @~  j@~  j@~  !j@ SECTOR CODE 31" "Zero "under "under "under "under "under "under  "under  "under  "under  #or $ %Total%Assets~ &Y@~ &@o@~ &@@~ &@@~ &@~ &@~  &j@~  &j@~  &j@  'more 0 ( 1 Number of returns.................. ~ 4A~ 40@~ 4X@~ 4�7@~ 4b@~ 4@~ 4@~ 4@~ 4@~ (x@~ (@z@~ ( n@  0 ( 2 Total assets....................... ~ 46Pl@ (-~ 4\j~ 4t�~ 4Z_~ 4s~ 4S� ~ 46~ 4�!� ~ 4>é~ 4 ~ 4�   0 ( 3 Cash............................. ~ 4g (-~ 4<�A~ 4�A~ 4Y+A~ 4vSV~ 4h~ 4~ 4z�~ 4v~ 46~ 4�  0 ( 4 Notes and accounts receivable.... ~ 4D (-~ 4A~ 4Ƶ3~ 4^ [~ 4N~~ 4w�~ 4H~ 4�~ 4Z}�~ 4v~ 4p  0 ( 5 Less: Allowance for bad debts. ~ 4H (- (- (*6,442 (*2,052 (*10,235~ 4�A~ 4p�A~ 4P; A~ 4A~ 4p�A~ 4 .A  0( 6 Inventories...................... ~ 4"P  (-~ 4 A~ 4� A~ 4`,A~ 4�8;A~ 4¾}~ 4�~  4�eA~  4>m�~  4R&~~  4K@ 0( 7 U.S. govt. obligations, total.... ~ 4$.A (-(*3,587 (- (- (-(*197,884~ 4P@~  4yA~  4A~  4@~  4�A 0( 8 Tax-exempt securities............ ~ 4ZB (- (- (- (*452(*18,252(*118,096~ 4@~  4A~  4vA~  4d�A~  4@A 0( 9 Other current assets............. ~ 4\ (-~ 4_@~ 4`x@~ 4 A~ 4A~ 4T7A~ 4�,0A~  4N3w~  4T�2A~  4:DD~  4� 0( 10 Loans to shareholders............ ~ 4^ (-~ 4P@~ 4@~ 4A~ 4u A~ 4X�)A~ 4�3$A~  4J�~  4hcCA~  4�� 0( 13 Depreciable assets............... ~ 4�"/ (-~ 4^BA~ 4QNA~ 4l4~ 4�~ 4 ~ 4^Jt~  4A~  4Ό~~  4X�~  42u 0( 14 Less: Accumulated depreciation ~ 4vbb (-~ 4:A~ 4�~ 4v�~ 4nXV~ 4vi~ 46�"~  4¶~  4QL~  4�~  4[ 0( 15 Depletable assets................ ~ 4z (-(*2,180 (- (- (-~ (6@ (*273~  4`@~  4@ @~  4@|A~  4Vf 0( 16 Less: Accumulated depletion... ~ 4Pb@ (- (*327 (- (- (-~ (@ (*273~  4@~  4@~  4@~  4 @ 0( 17 Land............................. ~ 4 (-(*7,085(*7,707~ 4@@~ 4@~ 4,�-A~ 4@�A~  4(�&A~  4"~  44� A~  4 �,A 0( 18 Intangible assets (Amortizable).. ~ 4�+ (-~ 4p�A~ 4@~ 4A~ 4'~ 4�1A~ 4 �0A~  4>D~  4@3~  4)A~  4ͩ 0( 19 Less: Accumulated amortization ~ 4HA (-~ 4h@~ 4@~ 4@VA~ 4P"A~ 4,dA~ 4�)A~  4$�A~  4(�A~  4pa A~  4 A 0( 20 Other assets..................... ~ 4� ? (-~ 4@~ 4�#@~ 4j@~ 4@@~ 4D�"A~ 4leA~  4&A~  4Y"A~  4"A~  4�3z 0( 21 Total liabilities.................. ~ 46Pl@ (-~ 4\j~ 4t�~ 4Z_~ 4s~ 4S� ~ 46~  4�!� ~  4>é~  4 ~  4�  0( 22 Accounts payable................. ~ 4� (-~ 4} A~ 4�2#A~ 401A~ 4h55A~ 4~ 4*e0~  4Nl~  4m�~  4�<�~  4P 0( 23 Mort, notes, and bonds under 1 yr ~ 4Ž� (-~ 4�A~ 4 <"A~ 48�A~ 4�:.A~ 4v'~ 4�NA~  4�[~  4Z~  4Fj�~  4m�  �l@!��@"��@#��@$��@%��@&��@'��@(��@)��@*��@+��@,��@-��@.��@/��@0��@1��@2��@3��@4��@5��@6��@7��@8��@9��@:��@;��@<��@=��@>��@?��@0 ( 24 Other current liabilities........ ~ 4bG (-~ 4 �A~ 4� A~ 4A~ 4A~ 46 �~ 4�~ 4*~ 4~ 4�~ 4R$K  0!( 25 Loans from shareholders.......... ~ !4z !(-~ !4�$g~ !4xE~ !4Z6A~ !4X~ !4�.~ !4l�~ ! 4&j~ ! 4&L3~ ! 4 A~ ! 4'! !0"( 26 Mort, notes, bonds, 1 yr or more. ~ "4�5e  "(-~ "4>9(~ "4�?(A~ "4 S~ "4.3r~ "4�D~ "4Q~ " 4��~ " 4V{H~ " 4O~ " 4ށ" "0#( 27 Other liabilities................ ~ #4: #(-~ #4`@~ #4XA~ #4�A~ #4ȋA~ #4"A~ #40�)A~ # 4^�/~ # 4VH+~ # 4N�,~ # 4&# #0$( 28 Net worth........................ ~ $4nZ $(-~ $4��~ $4 ~ $4)A~ $4z~ $4�~ $4�~ $ 4�(T~ $ 4:~ $ 4&~ $ 4f�$ $0%( 29 Capital stock................... ~ %4�6� %(-~ %4L�A~ %48�!A~ %4A~ %4(Q'A~ %4?A~ %4/A~ % 46�=~ % 4#A~ % 4�A~ % 4T&A% %0&( 30 Additional paid-in capital...... ~ &4 &(-~ &4A~ &4P@~ &4΢6~ &4 g~ &4PKNA~ &4޿�~ & 4v~ & 45A~ & 4|�1A~ & 4V%�& &0'( 31 Retained earnings-unappropriated ~ '4�  '(-~ '4�(�~ '4�~ '4d6~ '4�@~ '4}~ '4G4~ ' 4�/�~ ' 4>h�~ ' 4fo~ ' 4R' '0(( 32 Less: Cost of treasury stock... ~ (4^i� ((-((*25,144((*20,234((*51,843~ (4gA~ (4ʖc~ (46�<~ ( 4�>T~ ( 4B&A~ ( 4(~ ( 4Z( (0)( 33 Total receipts..................... ~ )4Q{~ )46�~ )4�1~ )4B�~ )4B3l~ )4Z~ )4�A~ )4Bq~ ) 4�2�~ ) 4�0� ~ ) 4Vn� ~ ) 4RX) )0*( 34 Business receipts................ ~ *4�?*z~ *4�~ *4�~ *4� ~ *4fa~ *4.7|~ *4N�~ *4ZkK~ * 4jM�~ * 4j� ~ * 4j ~ * 4* *0+( 35 Interest on govt. obligations.... ~ +4�A~ +(�@ +(- +(*11 +(- +(*892~ +4@~ +4H@~ + 4@@~ + 4@~ + 4@~ + 4@+ +0,( 36 Net gain, noncapital assets...... ~ ,4~u-~ ,4A,(*26,191,(*34,207~ ,4@,(*43,893~ ,4�@~ ,4P@~ , 4T@~ , 4�%@~ , 4@@~ , 4� @, ,0-( 37 Other receipts................... ~ -42~ -4� @~ -4@~ -4�>@~ -4UA~ -4dA~ -4^�(~ -4A~ - 4t�!A~ - 4A~ - 4�A~ - 4n@:- -0.( 38 Total deductions................... ~ .4�"v~ .45�~ .4�5�~ .4�? ~ .4ZBX~ .4[~ .4�+j~ .4v �~ . 4�(�~ . 4M\ ~ . 4fF� ~ . 4�8F. .0/( 39 Cost of goods sold............... ~ /4^.rR~ /4~ /4[�~ /4vr�~ /4.Э~ /4� W~ /4nMv~ /4V ~ / 4�'2~ / 4�>�~ / 4~ / 4҃� / /00( 40 Compensation of officers......... ~ 04�~ 04@~ 04R3~ 04fT8~ 04JA~ 04�/J~ 04 ~ 04�.@A~ 0 4ds?A~ 0 4^�>~ 0 4$�&A~ 0 4%0 001( 41 Salaries and wages............... ~ 14(� ~ 144cA~ 14n2A~ 14f_~ 14~c~ 14�$�~ 14~ 14�UA~ 1 4Ӕ~ 1 4�NA~ 1 4GJA~ 1 4Y)1 102( 42 Repairs.......................... ~ 24BA~ 24^@~ 24D@~ 248A~ 240%A~ 24R@~ 24�6!A~ 24<�A~ 2 4pA~ 2 4 A~ 2 4A~ 2 4A2 203( 43 Bad debts........................ ~ 34NI~ 34@~ 34(@~ 34@~ 34~@~ 34�@~ 34kA~ 34 WA~ 3 4� A~ 3 4J@~ 3 4S�@~ 3 4D�@3 304( 44 Rent paid on business property... ~ 44ng~ 44}@~ 44!A~ 44�=-~ 44V�+~ 44&A~ 44j~ 44L~ 4 4*U~ 4 4t�$A~ 4 4ثA~ 4 4`$&A4 405( 45 Taxes paid....................... ~ 54� �~ 54@~ 54L�A~ 54lA~ 54P A~ 54%A~ 54~g�~ 54 b~ 5 4Vo~ 5 46�?~ 5 4�*A~ 5 4TI5 506( 46 Interest paid.................... ~ 64~�<~ 64@~ 64p@~ 64`�A~ 64wA~ 64�? A~ 64jB~ 64XM$A~ 6 4P4~ 6 4V ~ 6 4pA~ 6 4*A6 607( 47 Amortization..................... ~ 74lh%A~ 74@~ 74@X@~ 74@~ 74B@~ 74@~ 740@~ 740@~ 7 4@-@~ 7 4�+@~ 7 4 @~ 7 4EA7 708( 48 Depreciation..................... ~ 84F9�~ 84@@~ 84x� A~ 84A~ 84XKA~ 84*~ 84��~ 84~�~ 8 4�~ 8 4:p~ 8 4v]~ 8 4�8 809( 49 Depletion........................ ~ 94`@ 9(- 9(- 9(- 9(- 9(- 9(*138 9(*149~ 9 4e@~ 9 4!@~ 9 4@~ 9 4I@9 90:( 50 Advertising...................... ~ :4~ :4@~ :4@w@~ :4pc@~ :40@~ :4R@~ :4t�%A~ :4H�!A~ : 4(~ : 4�'~ : 4f�/~ : 4L�*A: :0;( 51 Pension, prof sh, stock, annuity. ~ ;4n-�~ ;4p@;(*4,364~ ;4 @~ ;4@~ ;4@l@~ ;4A~ ;4�A~ ; 4A~ ; 4A~ ; 4p�A~ ; 4�A; ;0<( 52 Employee benefit programs........ ~ <4~ <4x@~ <488A~ <4x�A~ <4�A~ <4A~ <4IT~ <4.�=~ < 4d�4A~ < 4�*A~ < 4d�&A~ < 4.rI< <0=( 53 Net loss, noncapital assets...... ~ =4`@~ =4Z@~ =4@@ =(*178 =(*792=(*3,193~ =4@~ =4̙@~ = 4@~ = 4U@~ = 49@~ = 4Q@= =0>( 54 Other deductions................. ~ >4�~ >4�A~ >42A~ >4nZ~ >4T#=A~ >4�.h~ >4�~ >4v~ > 4*~ > 4�~ > 4v�~ > 4:> >0?( 55 Total receipts less total deducts.. ~ ?4B�3~ ?4@@~ ?4T�A~ ?4�A~ ?4A~ ?4+~ ?4>~ ?4�~ ? 4� �~ ? 4�~ ? 4�'�~ ? 4n�? ?@�@A�G@B��@C��@D��@E�G@F��@G��@H��@I�G@J��@K��@L��@M��@N��@O��@P��@Q�G@R��@S��@T��@U�G@V��@W��@X��@Y��@Z��@[��0@( Total 1120S corporation net �@(� @(@(@(@(@(@(@(@ (@ (@ (@ (@ @0A( 56 income (less deficit)............. ~ A4�~ A4�/*~ A4A~ A4`AA~ A4�A~ A4/~ A4 �~ A4DrHA~ A 4~ A 42~ A 4�~ A 4SAA A0B( 57 1120S corporation net income..... ~ B4F~ B4TH/A~ B4'A~ B4,~ B4�*A~ B4Q~ B4i~ B4��~ B 4�UA~ B 4$MA~ B 4HA~ B 4SB B0C( 58 1120S corporation deficit........ ~ C4Ɖ�~ C4`A~ C4SA~ C4� ~ C4XNA~ C4 A~ C4f�~ C44~ C 4VpA~ C 4�A~ C 4�A~ C 4`AC C0D( Net income (less deficit) from �D(� D(D(D(D(D(D(D(D (D (D (D (D D0E( 59 a trade or business............... ~ E4L+~ E4`@~ E4T�A~ E4A~ E4A~ E4\�%A~ E4��~ E4(FA~ E 4�~ E 4ڵ�~ E 4.~ E 4rE E0F( 60 Net income....................... ~ F4.�~ F4l�A~ F4~�-~ F4n,~ F4v_3~ F4ps3A~ F4�9]~ F4 MA~ F 4T9~ F 4R�~ F 4nX�~ F 4*/F F0G( 61 Deficit.......................... ~ G4za�~ G4\�A~ G4,�A~ G4v"~ G4nA~ G4�!A~ G4 @A~ G4+A~ G 4E~ G 4A~ G 4@�A~ G 4,�AG G0H( Portfolio income (less deficit) �H(� H(H(H(H(H(H(H(H (H (H (H (H H0I( 62 distributed to shareholders:..... ~ I4-�~ I4#A~ I4@~ I4d@~ I4~@~ I4@~ I4� A~ I4�A~ I 4A~ I 4.v*~ I 4�A~ I 4�,'I I0J( 63 Dividend income.................. ~ J4` A~ J(m@ J(*78 J(*18 J(*719~ J4$@~ J4`@~ J4m@~ J 4@~ J 4@~ J 4L@~ J 4IAJ J0K( 64 Interest income.................. ~ K4.�<~ K4f@~ K4ʨ@~ K4@~ K4@~ K4@~ K4p�A~ K4�A~ K 4A~ K 4Z@~ K 4@@~ K 4@ AK K0L( 65 Royalty income (less loss)....... ~ L4�@~ L(C@L(*1,025 L(- L(- L(- L(*297~ L4g@~ L 43@~ L 4@~ L 4@~ L 4 @L L0M( 66 Net S-T capital gain (less loss). ~ M4�~ M(@ M(- M(- M(-M(*-1,836~ M4~ M4h~ M 4~ M 4~ M 4~ M 4@M M0N( 67 Net L-T capital gain (less loss). ~ N4ay~ N4�$#~ N4^@N(*8,281~ N(�?N(*38,705~ N4@~ N4z@~ N 4qA~ N 4LV!A~ N 4�A~ N 4AN N0O( 68 Other portfolio income (net)..... ~ O4Σ@ O(- O(- O(- O(- O(- O(*149 O(*532~ O (p@~ O (@~ O (n@~ O (@O O0P( Real estate rental net income �P(� P(P(P(P(P(P(P(P (P (P (P (P P0Q( 69 (less deficit)................. ~ Q4] A~ Q4@ Q(*874Q(*17,164 Q(-Q(*3,981~ Q4`@~ Q4@~ Q 4@~ Q 4@@~ Q 4@7@~ Q 4"@Q Q0R( 70 Net income....................... ~ R4x) A~ R4D@R(*1,538R(*17,164 R(-R(*3,981~ R4 @~ R4@@~ R 4@~ R 4@@~ R 4�4@~ R 4`@R R0S( 71 Deficit.......................... ~ S4^@~ S(`k@ S(*664 S(- S(- S(-S(*4,842S(*1,001~ S 4@~ S 4@~ S 4@~ S 4@S S0T( Net income (less deficit) from �T(� T(T(T(T(T(T(T(T (T (T (T (T T0U( 72 other rental activity.......... ~ U4@U(U(*2,889 U(- U(*394U(*4,197U(*3,067~ U4@~ U 4 @~ U 4{@~ U 4D@~ U 4@U U0V( 73 Net income....................... ~ V4 @V(V(*2,889 V(- V(*394V(*4,197V(*3,067~ V4@~ V 4k@~ V 4N@~ V 4z@~ V 4@@V V0W( 74 Deficit.......................... ~ W4@ W(- W(- W(- W(- W(- W(-W(*1,204~ W 4@~ W (8@~ W (~@~ W 4@W W0X( 75 Total income tax before credits.... ~ X4@~ X4@ X(- X(- X(-X(*14,847X(*11,845X(*1,684~ X 4D@~ X 4!@~ X 4@~ X 4ھ@X X0Y( 76 Built-in gains tax............... ~ Y4@~ Y4@ Y(- Y(- Y(- Y(-Y(*10,424 Y(*231~ Y (@~ Y 4@~ Y 4ު@~ Y 4@Y Y0Z$( 77 Excess net passive income tax....  Z)*70 Z)- Z)- Z)- Z)- Z)- Z)*52 Z)-~ Z )2@ Z )- Z )- Z )-Z Zg[3_Source: IRS, 2003 Corporation Source Book of Statistics of Income. Publication 1053. May 2006.[[[[[[[[[ [ [ [ [ [= �MC5> ��" ������������������������������