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";@ ";"23 _)?_);_( 20% - Accent1H 20% - Accent1 ef  20% - Accent2H" 20% - Accent2 ef  20% - Accent3H& 20% - Accent3 ef  20% - Accent4H* 20% - Accent4 ef  20% - Accent5H. 20% - Accent5 ef  20% - Accent6H2 20% - Accent6  ef  40% - Accent1H 40% - Accent1 L  40% - Accent2H# 40% - Accent2 L湸  40% - Accent3H' 40% - Accent3 L  40% - Accent4H+ 40% - Accent4 L  40% - Accent5H/ 40% - Accent5 L  40% - Accent6H3 40% - Accent6  Lմ  60% - Accent1H 60% - Accent1 23  60% - Accent2H$ 60% - Accent2 23ٗ  60% - Accent3H( 60% - Accent3 23֚  60% - Accent4H, 60% - Accent4 23  60% - Accent5H0 60% - Accent5 23 ! 60% - Accent6H4 60% - Accent6  23  "Accent1<Accent1 O  #Accent2<!Accent2 PM  $Accent3<%Accent3 Y  %Accent4<)Accent4 d  &Accent5<-Accent5 K  'Accent6<1Accent6  F (Bad4Bad  ) Calculation| Calculation  } * Check Cellz Check Cell  ????????? ???+ Comma,( Comma [0]-&Currency.. Currency [0]/Explanatory TextB5Explanatory Text  0Good6Good  a1 Heading 1B Heading 1 I}O2 Heading 2B Heading 2 I}?3 Heading 3B Heading 3 I}234 Heading 44 Heading 4 I} 5InputpInput ̙ ??v 6 Linked CellF Linked Cell } 7Neutral<Neutral  e"Normal 8Normal 29Normal_Table 3:Normal_Table 6 ;Noteb Note   <OutputrOutput  ???????????? ???=$Percent >Title1Title I}% ?TotalHTotal OO@ Warning Text: Warning Text XTableStyleMedium9PivotStyleLight16`@CTable 20  ;@   ; WTX[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" 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$ Net loss, noncapital assets  Other deductions  Net income Loss  Interest income Dividend income Royalties Net income Loss Loss Item$100,000,000 or more' Less: Inventory, end of yearAll 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 $100,000,000= Ordinary loss from other partnerships and fiduciaries 8Note: Detail may not add to totals because of rounding." Ordinary business income (loss)& Net short-term capital gain (loss)% Net long-term capital gain (loss)$Net rental real estate income (loss)Other net rental income (loss) j* Estimate should be used with caution because of the small number of sample returns on which it is based.Total 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. Cost of goods sold 8Portfolio income (loss) distributed directly to partnersTable 20. Domestic General Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2011BSource: IRS Statistics of Income Division, Fall 2013 SOI Bulletin. 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