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Manufacturing Primary metal industries Fabricated metal products Water transportation+Agriculture, forestry, hunting, and fishing: Animal production (including breeding of cats and dogs)2 Support activities for agriculture and forestry Support activities for mining Utilities Food manufacturing$ Textile and textile product mills Apparel Leather and allied products Wood products Paper products* Printing and related support activities Petroleum and coal products Chemical manufacturing Nonmetallic mineral products Machinery# Computer and electronic products Transportation equipment! Furniture and related productsTransportation and warehousing Air and rail transportation Pipeline transportation( Scenic and sightseeing transportation Couriers and messengers% Warehousing and storage facilities Information% Motion picture and sound recordingFinance and insurance/ Credit intermediation and related activities' Securities and commodity exchanges> Other financial investment activities (investment advice)4 Insurance agents, brokers, and related activities& Insurance agencies and brokerages, Other activities related to real estate Rental and leasing services, Automotive equipment rental and leasing/ Consumer electronics and appliances rental# Formal wear and costume rental Video tape and disc rental; General rental centers and other consumer goods rental0Professional, scientific, and technical services Other accounting services3 Architectural, engineering, and related services Architectural services Engineering services> Drafting, building inspections, and geophysical surveying8 Surveying and mapping (except geophysical) services Testing laboratories Specialized design services# Computer systems design services9 Other professional, scientific, and technical services> Management, scientific, and technical consulting services1 Scientific research and development services% Advertising and related services/ Market research and public opinion polling! Other miscellaneous services& Administrative and support services, Waste management and remediation servicesEducational services!Health care and social assistance" Ambulatory health care services Offices of dentists Offices of chiropractors Offices of optometristsA Offices of mental health practitioners and social therapists Offices of podiatrists( Medical and diagnostic laboratories Home health care services Hospitals* Nursing and residential care facilities Social assistance#Arts, entertainment, and recreation< Performing arts, spectator sports, and related industries6 Museums, historical sites, and similar institutions1 Amusement, gambling, and recreation industries; RV (recreational vehicle) parks and recreational camps Rooming and boarding housesOther services Auto repair and maintenance@ Automotive mechanical and electrical repair and maintenance Automotive body shops Miscellaneous repairs Personal and laundry servicesUnclassified establishments1Accommodation, food services, and drinking places Accommodation Retail tradeIndustrial sector"Real estate and rental and leasing- Heavy and civil engineering construction  Specialty trade contractors&Wholesale trade (merchant wholesalers)3 Electrical equipment, appliances, and componentsC Securities, commodity contracts, and other financial investments5 Offices of physicians, mental health specialists= Offices of physicians (except mental health specialists)C Forestry and logging (including forest nurseries, timber tracts)I Support activities for transportation (including motor vehicle towing)G Lessors of real estate (including miniwarehouses and self storage)N Offices of real estate agents, brokers, property managers, and appraisersI Commercial and industrial machinery and equipment rental and leasingJ Outpatient care centers and other miscellaneous health practitioners` Other ambulatory health care services (including ambulance services, blood and organ banks)P Travel accommodation (including hotels, motels, and bed and breakfast inns)Z Other auto repair and maintenance (including oil change, lubrication, and car washes)9 Durable goods, including machinery, wood, metals, etc.; Nondurable goods, including food, fiber, chemicals, etc.6 Wholesale electronic markets and agents and brokers" Motor vehicle and parts dealers> Building material and garden equipment and supplies dealers Food and beverage stores Gasoline stations Miscellaneous store retailersNumber of returnsBusiness receiptsNet income less deficit Net income * Offices of certified public accountantsj Estimate should be used with caution because of the small number of sample returns on which it is based.! Fishing, hunting, and trapping Other mining Construction of buildings Plastic and rubber products Miscellaneous manufacturing Truck transportation* Other transit and ground transportationD Other insurance related activities and other financial vehiclesH Religious, grantmaking, civic, professional and similar organizationsA** Data combined to prevent disclosure of taxpayer information.G Lessors of nonfinancial intangible assets (except copyrighted works); Restaurants (full & limited service) and drinking places8Administrative and support and waste management services! Home health equipment rental Recreational goods rental$ All other consumer goods rental* Management of companies and enterprises. Funds, trusts, and other financial vehicles3 Taxi, limousine service, and ridesharing serviceDepreciation deduction [1]$Rent paid on machinery and equipment$Rent paid on other business propertyW[1] Includes depreciation claimed on Form 8829, Expenses for Business Use of Your Home.0c[2] Interest paid is the sum of mortgage interest and other interest paid on business indebtedness.u[3] Payroll is the sum of salaries and wages plus the cost of labor reported as part of cost of sales and operations.Interest paid deduction [2] Payroll [3]�Table 1. 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