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Net short-term capital gain (less deficit)- Net long-term capital gain (less deficit)8NOTE: Detail may not add to totals because of rounding.Number of partnerships Number of partners/Income and deductions from a trade or business: Total income Business receipts> Ordinary income from other partnerships and fiduciaries Farm net profit" Net gain, noncapital assets Other income Total deductions# Cost of sales and operations' Inventory, beginning of year Purchases Cost of labor5 Additional inventory costs (section 263A ) Salaries and wages% Guaranteed payments to partners Rent paid Interest paid Taxes and licenses Bad debts Repairs and maintenance Depreciation Depletion Retirement plans, etc. Employee benefit programs8 Net loss from other partnerships and fiduciaries  Farm net loss $ Net loss, noncapital assets  Other deductions 3 Net income (less deficit) from trade or business Net income Deficit (Real estate rental income (less deficit) Net income Deficit  Deficit Under ZeroAllAssetSizesAssetsSize of total assets(7)Underormore%Total net income (less deficit) [1]� (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.�Table 21--Limited Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2003ASource "IRS, Statistics of Income, Unpublished Data, August/2005" Other costs' Less: Inventory, end of year�[1] Cost of sales and operations is not equal to the sum of its components because some partnerships do not report the components.�[2] 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�Z� 8 �� �� �� #� ����q���S cc� �� ,�O�*�9�=AEIM  dMbP?_*+�%,����&�?'�?(�?)�?M�\\SOI-FOUR\Roger��� odXXLetter�.HP LaserJet 4100 PCL 62h�xe�9KCQ�1^��+HP BD�pc&�QR m,�?�"�[�hm�$Nܙ˹��Z�l[C@d"!��I/�ڍ�@@ڑ;$d8t҃�9K?�.� Ff?x%�م@AV@ � ă g�&A�O�4zGNyf�3+hWb䋲$���'�7i#$I;�9eu�Ij�:lvB�G.�.�5Um!_(�=[Ne%�)�'%rRaw.�;�l*nK`K�9S�c֩0iVA�!Q]xVal�/*W��".XX�?�?U} �-,} �&} � &} $&} � &} I&} �&} �&} $&} m &} m&} � &} I&} m&} �&} I &} � &} � &} � &} $ &��,@ ,@0,�*,�*,�*,�* ,@ ,�, ,�, ,�, ,�, ,�, ,@,@,@,@,@,�,,@,@,@,@,@,@,@,@,@,@,@,@,@� 6L� )� &� '(� 7E�88888888889 � � �� !� "" � A� G�B�?j@j@�A�.A�SA�cAwA#ׇA#חA � B� @� @� ?� ?� ?� ?� ?�  ?�  ?�  ?�  ?�  H� C� D� D�<j@j@�A�.A�SA�cAwAׇAחA �  I� � � � �  �  � F�  �   �   �  �  �  $� +�/� A/@/@//@/@/P@/O@/0u@/@/i@/:@/6@/@ � +� /^5~/_@/(>A/�5@/@/~J#/�A/v�?/D�A/*A/A/(�A/:%l � + /`yA�H /f�0/T�A/H0A/�/JTM/�9/B-/�E/f�7/ne�=  /A� +� 0000000000000 � + /zKA�N />V/�;�/γ�/�/:�/"�/^z� /�/�6^/�~ /6t� /ZX| � - 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