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Net farm profit Net farm loss " Ordinary business income (loss)?Portfolio income (loss) distributed directly to partners, total& Net short-term capital gain (loss)% Net long-term capital gain (loss)$Net rental real estate income (loss)Other net rental income (loss) k* Estimate should be used with caution because of the small number of sample returns on which it is based.Table 22. All Partnerships Except Domestic General Partnerships, Limited Partnerships and Limited Liability Companies: Total Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, 2009Total net income (loss) [1]� [1] Total net income (loss) is the sum of ordinary business income (loss), interest income, dividend income, royalties, net rental real estate income (loss) and other net rental income (loss).Under zero assets [2]r [2] Partnerships may report negative assets because of "offsets" against liabilities when assets are liquidated. 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