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<�04S Corporations - Returns With and Without Net Income

/=52002 Corporation Source Book of Statistics of Income,






 
 
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lIncome Tax Returns of Active 1120S Corporations with Accounting Periods Ended July 2002 Through June 2003 --

















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/g_Balance Sheet, Income Statement, and Selected Items, by Minor Industry, by Size of Total Assets






 
 
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%Total%Assets~ &Y@~ &@o@~ &@@~ &@廆~ &埑@~ &埫@~  &j谸~  &j鐯~ &j鳣'more
 
0 ( 1 Number of returns.................. ~
4扰A~ 4}谸~ 4p埯@~ 4繹誁~ 4€;薂~ 42粿~ 4T疈~ (€i@~ (繶@~ (1@~ (@~ (@
 
 0 ( 2 Total assets....................... ~
4哹� (
-~ 4��~ 4趌�~ 4�,
~ 4䞍;
~ 4拫�
~ 4>{T~ 4铙Y~ 46�#~ 4�A~ 4F�,
 
 0( 3 Cash............................. ~ 
4纫MA (
-~ 4辪2~ 4n!~ 4�A~ 4锻-~ 4~?8~ 4�A~  4€@~  4牑頏~ 4.貮~ 4燭銨
 
0( 4 Notes and accounts receivable.... ~ 
4蛲� (
-~ 4鹣A~ 4JA~ 4H>A~ 4V�"~ 4葽 (*6,218~ 4€樖@~ 4槥@~ (竸@~ (0凘
 
 0( 6 Inventories...................... ~ 
4�"� (
-~ 4�A~ 4达A~ 4|�A~ 4� A~ 4�%~ 4犎鯜~  4hA~  4@否@~ 4€X菮~ 4 ‰@
 
0( 7 U.S. govt. obligations, total.... 
(*49,238 (
- (
-(*17,245 (
- (
-(*24,735 (
-~  4Z粿  (
- (
- (
-
 
0( 8 Tax-exempt securities............ 
(*8,283 (
- (
- (
- (
-(*96~ 48楡 (
-~  4笯~  (爇@ (
- (
-
 
0( 9 Other current assets............. ~ 
4v荁 (
-~ 4惻鼲~ 4 殊@~ 4p�A~ 4恠 A~ 4恜A~ 4@ 贎~  4傍@~  4€嬄@~ 4爊顯~ 4`躅@
 
0( 10 Loans to shareholders............ ~ 
4秿/ (
-~ 4€�A~ 4馌~ 4怟兀~ 4�5A~ 4X�A(*11,592~  4梨訞~  4窦@~ 4(ˊ~ 4d滰
 
0( 11 Mortgage and real estate loans... ~ 
4 掽@ (
-(*2,102 (
-(*17,124 (
-(*80,452~ (@o@~  4€Ｇ@  (
-~ 4兂@ (
-
 
0( 12 Other investments................ ~ 
4�:A (
-(*28,576(*173,848(*338,898~ 4纆A~ 4潸A(*80,697~  4袦�@~  4燭鸃~ 4�馌~ 4酁錊
 
0( 13 Depreciable assets............... ~ 
4N竀 (
-~ 4迬Y
~ 4��~ 4�
~ 4毭�~ 4V�
~ 4<�2A~  4斮+A~  4菳A~ 4DoA~ 4滞:
 
0( 14 Less: Accumulated depreciation ~ 
4朖� (
-~ 4"=
~ 4&D�~ 4t礍A~ 4瑐?A~ 4姠�~ 4�&~  4`�A~  4例
A~ 4郲A~ 4F'
 
0( 15 Depletable assets................ 
(*162,786 (
- (
- (
-(*162,694(*92 (
- (
-  (
-  (
- (
- (
-
 
0( 16 Less: Accumulated depletion... 
(*71,281 (
- (
- (
-(*71,189(*92 (
- (
-  (
-  (
- (
- (
-
 
0( 17 Land............................. ~ 
4與 (
-(*15,694~ 4�A~ 48�A~ 4唰A~ 4'A~ 4癱馌~  40E駺~  4�)锧~ 4w翤~ 4堛@
 
0( 18 Intangible assets (Amortizable).. ~ 
4Jg� (
-~ 4A~ 4F� ~ 4,�#A~ 4餯A~ 4ゑ&A~ 40@~  40(駺~  4€掠@~ 4€勇@~ 45驚
 
0( 19 Less: Accumulated amortization ~ 
4 E.A (
-~ 4窶A~ 4€%A~ 4`]A~ 4@~ 4堥A~ 4鄁鉆~  4E褸~  4芊@~ 4浍@~ 4€q薂
 
0( 20 Other assets..................... ~ 
4N( (
-~ 4€塌@~ 4鄐馌~ 4犈鯜~ 4皘鬇~ 43A~ 4€浊@~  4�餈~  4@ㄓ@~ 4@諤~ 4€@
 
0( 21 Total liabilities.................. ~ 
4哹� (
-~ 4��~ 4趌�~ 4�,
~ 4䞍;
~ 4拫�
~ 4>{T~  4铙Y~  46�#~ 4�A~ 4F�,
 
0( 22 Accounts payable................. ~ 
4�#� (
-~ 4d�A~ 4P* A~ 4�A~ 4A~ 4O*A~ 4pt A~  4�<A~  4 (銨~ 4壷@~ 4 鉆
 
0( 23 Mort, notes, and bonds under 1 yr ~ 
4殈o (
-~ 4涔A~ 4兄A~ 4�(A~ 4H�A~ 4XA~ 4牐鳣~  4xA~  4爗闌~ 4腀~ 4€内@
 
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0 ( 24 Other current liabilities........ ~
4濪€ (
-~ 4x7A~ 4 厅@~ 4(FA~ 4�A~ 4T A~ 4鄇驚~ 4PCA~ 4罌駺~ 4�貮~ 4囿驚
 
 0!( 25 Loans from shareholders.......... ~ !
4 R8
 !(
-~ !4朳s~ !4X�,A~ !4\
*A~ !4橗A~ !4ゅ'A!(*95,751~ ! 4扩鍬~ ! 4緻~ !4f~ !4€偰@
! 
!0"( 26 Mort, notes, bonds, 1 yr or more. ~ "
4n瓳 "(
-~ "4@ +A~ "4\�0A~ "4葘=A~ "4{~ "4鎬�~ "4钹#~ " 4dmA~ " 4雄鰼~ "4P饼@~ "4plA
" 
"0#( 27 Other liabilities................ ~ #
4�0 #(
-~ #4@庒�#(*56,627~ #4▁A#(*139,905~ #4L$A#(*29,675~ # 4�,鞞~ # 4匏@~ #4皋@~ #4@嶀@
# 
#0$( 28 Net worth........................ ~ $
4钲�
 $(
-~ $4$5羱 $4(�%A~ $4\�1A~ $4鷅[~ $4辀€~ $4�4A~ $ 4渎A~ $ 4扉A~ $4狀�@~ $4H�A
$ 
$0%( 29 Capital stock................... ~ %
4稏s %(
-~ %4F�%~ %4d�A~ %4銶A~ %4↖A~ %4漕A~ %4�'鐯~ % 4€`訞~ % 4€v虭~ %4`楡~ %4@F袬
% 
%0&( 30 Additional paid-in capital...... ~ &
4.q� &(
-~ &4�&A~ &4洒A~ &4饻A~ &4� A~ &4�5A~ &4 箬@~ & 4 H鰼~ & 4€v駺~ &4卟@~ &4€徛@
& 
&0'( 31 Retained earnings-unappropriated ~ '
4`獽A '(
-~ '4圱.羱 '4p�A~ '4�A~ '4L�/A~ '4鰜U~ '4�* A~ ' 4pA~ ' 4�A~ '40_兀~ '4�A
' 
'0(( 32 Less: Cost of treasury stock... ~ (
4鷨G ((
-((*417,083((*187,353((*9,952((*214,171~ (4垏A((*24,840~ ( 4€T蹳~ ( 4€W鞞 ((
-~ (4屙@
( 
(0)( 33 Total receipts..................... ~ )
4毋�~ )4!CA~ )4r~ )4事�~ )4杺~ )4^笕~ )4� ~ )4顒p~ ) 4议�~ ) 4繩&A~ )4x%A~ )4毀I
) 
)0*( 34 Business receipts................ ~ *
4篽�~ *46l�~ *4vu�~ *4r!�~ *46�~ *4j��~ *4B� ~ *4�o~ * 4zl�~ * 4F"*~ *4$A~ *4*侷
* 
*0+( 35 Interest on govt. obligations.... ~ +
4@ +(
- +(
- +(
- +(
-+(*1,696+(*4,669~ +(&@~ + 4垙@~ + (€B@ +(
- +(
-
+ 
+0,( 36 Net gain, noncapital assets...... ~ ,
4�A,(*133,435,(*65,799 ,(
-,(*43,033,(*5,449~ ,4纻蠤,(*89~ , 4膿@~ , (衴@~ ,4T〡~ ,(`匑
, 
,0-( 37 Other receipts................... ~ -
4n�#~ -4勜纞 -4繻A~ -4`咈@~ -4�'鏎~ -4`"銨~ -4@u A~ -4例譆~ - 4澱@~ - 4爍鉆~ -4x珸~ -4臍@
- 
-0.( 38 Total deductions................... ~ .
4� /~ .4��~ .4n€~ .4止�~ .4蜳�~ .4捜�~ .40*hA~ .4猲k~ . 4矓�~ . 4t�$A~ .4�<(~ .4㳠G
. 
.0/( 39 Cost of goods sold............... ~ /
4箿~ /4秹)~ /4�0�
~ /4騶3
~ /4�I
~ /4j蛛~ /4禬€
~ /40�&A~ / 4阫K~ / 4里A~ /4鵀A~ /4gA
/ 
/00( 40 Compensation of officers......... ~ 0
4�P
~ 04A~ 04jM�~ 04欹&A~ 04汝%A~ 04� #A~ 04n),~ 04爗鉆~ 0 4 濍@~ 0 4@掩@~ 04c碄~ 04€@
0 
001( 41 Salaries and wages............... ~ 1
4j~ 14(�A~ 14悆MA~ 146}~ 14N簨~ 14*�~ 14秚y~ 14�A~ 1 4�8A~ 1 40@~ 14 玟@~ 14pA
1 
102( 42 Repairs.......................... ~ 2
4p�,A~ 244釦~ 24TxA~ 24€$�@~ 24h\A~ 24p)鶣~ 24傈@~ 24�7跕~ 2 4褸~ 2 4摾@~ 24(睝~ 24€K蜙
2 
203( 43 Bad debts........................ ~ 3
4�A3(*5,899~ 34€j訞~ 34纼軥~ 34栜@~ 34軥~ 34`|鉆~ 34ˊ~ 3 4,腀~ 3 (€孈~ 3(衱@~ 34@
3 
304( 44 Rent paid on business property... ~ 4
4雩X
~ 44酀 A~ 44枩s~ 44甪5~ 44B%~ 44燛.A~ 44(�#A~ 44矧@~ 4 4p�A~ 4 4€S誁~ 44@{貮~ 44€�
A
4 
405( 45 Taxes paid....................... ~ 5
4紽A~ 54P象@~ 54埢)A~ 54\�A~ 54艚A~ 548sA~ 54A~ 54�(餈~ 5 4鄁駺~ 5 4€k貮~ 54€臔~ 54@O銨
5 
506( 46 Interest paid.................... ~ 6
4�-7~ 64€誁~ 64饳A~ 64�1A~ 64XpA~ 64x�A~ 64盎A~ 64@n郂~ 6 4篱這~ 6 4Z茾~ 64Pˊ~ 64€n聾
6 
607( 47 Amortization..................... ~ 7
4P�A~ 74瓳~ 74噻郂~ 74@~ 74P?餈~ 74谸~ 74︽@~ 74€W聾~ 7 4*矦~ 7 4笒@~ 7(葐@~ 74旆@
7 
708( 48 Depreciation..................... ~ 8
4X:AA~ 840搠@~ 84>A~ 84记A~ 84\�A~ 84庚A~ 84"A~ 84�@~ 8 4 皿@~ 8 4繯覢~ 84@.諤~ 84 瞅@
8 
809( 49 Depletion........................  9
(
- 9(
- 9(
- 9(
- 9(
- 9(
- 9(
- 9(
- 9 (
- 9 (
- 9(
- 9(
-
9 
90:( 50 Advertising...................... ~ :
4妮4A~ :4 徨@~ :4�A~ :4衃 A~ :4P� A~ :4�=A~ :4ㄐ A~ :4`
鍬~ : 4@懼@~ : 4€鬓@~ :4€"臔~ :44禓
: 
:0;( 51 Pension, prof sh, stock, annuity. ~ ;
4楯A;(*4,108~ ;4 软@;(*24,856~ ;4€.臔~ ;4扌@~ ;4`6驚~ ;4t〡~ ; 4€幤@~ ; 4帿@~ ;4H揁~ ;4B粿
; 
;0<�( 52 Employee benefit programs........ ~ <�
4�1A~ <�4罊轅~ <�4@ A~ <�4`�A~ <�4€邳@~ <�4�A~ <�4�?A~ <�4繸軥~ <� 4冹@~ <� 4v臔~ <�4蜣@~ <�4 餈
<� 
<�0=( 53 Net loss, noncapital assets...... ~ =
4帱酅 =(*7=(*1,251=(*30,197=(*355=(*232=(*2,747~ =(@~ = 4燖 = (
- =(
- =(
-
= 
=0>( 54 Other deductions................. ~ >
4R�~ >4δ)~ >4 �/
~ >46z`~ >4骧v~ >4趜[~ >4R~ >4(�A~ > 4x�A~ > 4€[鯜~ >4€@~ >4竑A
> 
>0?( 55 Total receipts less total deducts.. ~ ?
4媛�~ ?4這~ ?4@�0A~ ?4�A~ ?4�1A~ ?4�*A~ ?4A~ ?4Y鬇~ ? 4怲鵃~ ? 4�4隌~ ?4梨轅~ ?4遽@
? 
?@�@
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0@( Total 1120S corporation net �@
(�
@(
@(
@(
@(
@(
@(
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@ (
@ (
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@ 
@0A( 56 income (less deficit)............. ~ A
4赎�~ A4,鶣~ A4:6K~ A4|?A~ A4導A~ A4|A~ A4�A~ A4� 鳣~ A 4€W鸃~ A 4怢駺~ A4例酅~ A4 倾@
A 
A0B( 57 1120S corporation net income..... ~ B
46R4
~ B4lFA~ B4~Wm~ B4�$~ B40�%A~ B4琩"A~ B4鯷'~ B4�'兀~ B 4犁A~ B 4搬鬇~ B4爮錊~ B4`}銨
B 
B0C( 58 1120S corporation deficit........ ~ C
4jge~ C4衯A~ C4F!"~ C4p� A~ C4ǖ A~ C4竒A~ C48SAC(*25,045~ C 4噘@~ C 4€@~ C4徏@~ C4葨@
C 
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............... ~ E
4頝�~ E4這~ E4@�0A~ E4�A~ E4�1A~ E4LA~ E4�A~ E4`X鬇~ E 4€鵃~ E 4 0隌~ E4梨轅~ E4遽@
E 
E0F( 60 Net income....................... ~ F
4r�"
~ F4PA~ F4� f~ F4容!A~ F4*~ F4畑#~ F403"A~ F4悇鸃~ F 4PA~ F 4€狆@~ F4燞郂~ F4锯@
F 
F0G( 61 Deficit.......................... ~ G
4啴n~ G4ho A~ G4H�!A~ G48eA~ G4hA~ G4佬 A~ G4T�A~ G4€败@~ G 4€蹳~ G 4€C菮~ G4@~ G4 汙
G 
G0H( Portfolio income (less deficit) �H
(�
H(
H(
H(
H(
H(
H(
H(
H (
H (
H(
H(
H 
H0I( 62 distributed to shareholders:..... ~ I
4A~ I4愽馌~ I4�A~ I4繨覢~ I4@~ I4衋駺~ I4€p酅~ I4€ 蔃~ I 4紷~ I 4€褸~ I4H臔~ I4軘@
I 
I0J( 63 Dividend income.................. ~ J
4罾@ J(
-J(*327J(*2,735J(*175J(*839~ J40J(*65~ J (咢~ J (P岪~ J(B@~ J( @
J 
J0K( 64 Interest income.................. ~ K
4蠦鵃~ K4蕺@~ K4€H臔~ K4吘@~ K4€偲@~ K4€+蜙~ K4类蹳~ K4喈@~ K 4备@~ K 4k継~ K4礍~ K4笖@
K 
K0L( 65 Royalty income (less loss).......  L
(
- L(
- L(
- L(
- L(
- L(
- L(
- L(
- L (
- L (
- L(
- L(
-
L 
L0M( 66 Net S-T capital gain (less loss). ~ M
4焉� M(
- M(
- M(
-M(*-4,027M(*-4,791 M(*-300M(*-3,399~ M (饈纞 M (@k纞 M(� M(
-
M 
M0N( 67 Net L-T capital gain (less loss). ~ N
4�AN(*70,138N(*120,455N(*9,208 N(
*N(*63,798~ N4篓@N(*12,759~ N (孈~ N 4樏@~ N4a礍 N(
-
N 
N0O( 68 Other portfolio income (net)..... O
(*354 O(
- O(
- O(
- O(
- O(
-O(*436 O(
-
O (~ O (€T� O(
- 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)................. ~ Q
4酁釦Q(*1,861Q(*6,429Q(*119 Q(*-137Q(*6,960~ Q4€咎@Q(*1,711~ Q 4桜~ Q (夽~ Q4牂@~ Q4叮@
Q 
Q0R( 70 Net income....................... ~ R
4� 銨R(*1,861R(*6,429R(*119R(*2,325R(*6,960~ R4€翘@R(*1,711~ R 4|滰~ R (垔@~ R4牂@~ R4叮@
R 
R0S( 71 Deficit.......................... S
(*2,904 S(
- S(
- S(
-S(*2,462 S(
-~ S(3@ S(
-~ S (恲@~ S (,@ S(
- S(
-
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.......... ~ U
4| U(
-U(*3,282 U(
- U(
- U(
-U(*6,316U(*52~ U (pt@~ U (5纞 U4� U(
-
U 
U0V( 73 Net income....................... V
(*9,979 V(
-V(*3,282 V(
- V(
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W0X( 75 Total income tax before credits.... X
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