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Warning Text %XTableStyleMedium9PivotStyleLight16` \TAB2) column_headings;( column_numbers; data; V# footnotes;SS(Indent0): : P:Indent3)7: : : ::::"Indent6):::<:::: :!:$:%:':):,:3:4:E:8xbIndent9)_:::::::&:.:1:2:5:6  ;bspanners<l$ stub_lines;E  titles;;&totals)#; ;;""8_!S AA@A@  qMNumber of returns [1]' Income from sales and operations [1] Business deductions, total [1,2]Net income less deficit [1,2] Deficit [2]Net income [1,2] Net income [1,2]& Cost of sales and operations, totalW[All figures are estimates based on samples--money amounts are in thousands of dollars]Mining Construction Manufacturing Retail tradeNet income status, item Other business income" Inventory, beginning of year Cost of labor Purchases Materials and supplies Other costs Inventory, end of year Advertising expenses&BUSINESSES WITH AND WITHOUT NET INCOME Car and truck expenses Commissions Depletion Employee benefit programs Insurance" Legal and professional services# Meals and entertainment deducted Mortgage interest/ Other interest paid on business indebtedness Office expenses# Pension and profit-sharing plans Repairs Salaries and wages Supplies Taxes paid Travel Utilities Other business deductionsBUSINESSES WITH NET INCOMEReturns with Schedule C-EZ: Number of returns Business receipts Business deductions Net income Depreciation Utilities Information Contract labor) Home office business deductions, total! Depreciation, Form 8829 [3]" Casualty loss, Form 8829 [3]3 Excess--casualty depreciations, Form 8829 [3]All nonfarm industriesUnclassified establishments' Rent paid on machinery and equipment' Rent paid on other business propertyBusiness receipts, total [1,2]# Other business income (loss) [1] Other business expenses+Agriculture, forestry, hunting and fishing&Wholesale trade (merchant wholesalers)Transportation and warehousingFinance and insurance"Real estate and rental and leasing0Professional, scientific, and technical servicesEducational services!Health care and social assistance#Arts, entertainment, and recreation1Accommodation, food services, and drinking placesOther services8Administrative and support and waste management services^ Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2015 &' P Carryover of excess casualty losses and depreciation, Form 8829 [3]%* Estimate should be used with caution because of the small number of sample returns on which it is based. ** Data combined to prevent disclosure of taxpayer information. [1] Includes returns with Schedule C-EZ attached. Schedule C-EZ was filed for certain small businesses, i.e., those with net incomes, business expenses of $5,000 or less, used the cash accounting method, with no inventories or employees, and with no deduction for a home office business and no allowable "passive" activity losses. Because only a total is reported for business deductions on Schedule C-EZ, the totals shown in the statistics exceed the sum of the detailed deductions; the detailed deductions are, therefore, slightly understated. [2] Total business deductions are before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from the prior years. However, these losses (after subtraction) and any carrryover are reflected in net income or deficit. Therefore, total business receipts minus total business deductions may not always equal net income or deficit. [3] These are selected line items from Form 8829, Expenses for Business Use of Your Home,and do not represent the total of the home office business deduction found on the Schedule C. 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