ࡱ> CB ' \pscneal00 Ba==+{98X@"1?Arial1?Arial1?Arial1?Arial1?Arial1?Arial1?Arial1?Arial1x?Arial1?Arial1?Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)$[$-409]dddd\,\ mmmm\ dd\,\ yyyy[$-409]h:mm:ss\ AM/PM"#,##0" ";\-#,##0" ";0" ";@                + ) , *    (     1  1" @  (  (  (  (  (  (  (  (     1   1 <  1 "@ @  1 "<@ @  1 "@@      (          ,@ @   ,@@   ,@    ,@   ,@    ,@   ,@   ,@   ,@    ,@   ,@    ,@ (    8 0   `   8`  1<@ @  8@ @  1<@ @  1<@@  1@ @       1<@ @  1@ @ 1 @ 0 @  1<@@  8@@  (  `bull15  ;?   ;"! VSX[All figures are estimates based on samples-- money amounts are in thousands of dollars]Size of total assets(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)Number of partnerships Number of partners Total assets/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' Inventory, beginning of year Purchases Cost of labor4 Additional inventory costs (section 263A) Other costs 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 programs Farm net loss $ Net loss, noncapital assets  Other deductions ' Ordinary business income (less loss) Net income Loss  Interest income Dividend income Royalties+ Net short-term capital gain (less loss)* Net long-term capital gain (less loss))Net rental real estate income (less loss) Net income Loss $Other net rental income (less loss) Loss 8NOTE: Detail may not add to totals because of rounding.Item$100,000,000 or more Cost of goods sold [1]' Less: Inventory, end of year=Portfolio income (less loss) distributed directly to partners"Total net income (less loss) [2]All asset sizes Zero assets$1 under $50,000 $50,000 under $100,000$100,000 under $500,000$500,000 under $1,000,000$1,000,000 under $5,000,000$5,000,000 under $10,000,000$10,000,000 under $25,000,000$25,000,000 under $50,000,000 $50,000,000 under $100,000,000= Ordinary loss from other partnerships and fiduciaries [2] Total net income (less loss) is the sum of ordinary business income (less loss), interest income, dividend income, royalties, net rental real estate income (less loss) and other net rental income (less loss).z [1] Cost of goods sold is not equal to the sum of its components because some partnerships do not report the components.r [3] Partnerships may report negative assets because of "offsets" against liabilities when assets are liquidated.Under zero assets [3]8Source IRS, Statistics of Income Division, August 2009.Table 25. 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