�\pjnwill00 d���S�(@Y-q̉<�c�o�a����0H<`w`�m�\��B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial��&�?'�?(�?)�?�" �?�? @V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mmhe@".................................................................................................."%"#,##0" ";\-#,##0" ";"-- ";@" "xu\ \ \ \ \ \ \ \ @".................................................................................................."pm\ \ \ \ @".................................................................................................." \ \ \ \ @pm@".........................................................................................................."96#,##0" ";\-#,##0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C (� ��C &� ��C '� ��C %� ��C  � ��C  �C  �C  (�C  �C  (�C  (��C  �C  (��C &8�C &8��C &8�C "8��C  (��C !�C  8��C "8�C  8C "8C  8��C "8��C "8�C  (�C "�C  (��C  (�C "8�C  (�C  �C $"<C $"<C !<�C #<�C #<�C #<��C #<��C $!<�C !<�C !<�C  ,�C  ,C #<C !8�C &8C &8�C "8�C "8�C "8�C "8�C  (C $"<�C #<C "8��C $"<�C $"<�C #<�C #<�C #�C #<�C  (�C $"<C !8C &8C &8�C &8C $"<�C #<�C #<�C #<��C #<��C .8�C !8�C .8�C !8�C #8C !8C  0��C "8��C  0�C &0�C  (�C  "8��C #�C &<�C !<��C &<��C !8�C  8��C  (�C  (�C  (C #<C .<�C "<C .<C .8�C .8C "<��C .<�C "<��C .<�C .8��C "8��C 8�C 8C 8�C 8C 0C 0C 8�C 8�C 0�C 0��C 0�C "8C  !<�C !#<�C !#<�C !#<��C !#<��C   ,�C !#<�C !#<�C #8�C $ �C $ <�C $ �������������������U} �} �  �  ,l@ ,�@ ,�@ ,�@  ,Z@ ,�@ ,r@ ,y@ ,�@ ,@ ,h@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@phTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental ?7Income, and Total Net Income, by Major Industrial Group_W[All figures are estimates based on samples--money amounts are in thousands of dollars]3+Agriculture, forestry, fishing, and hunting  !"#$%%&Support ''( Construction" (All ))Forestry)activities and''* +Item(Industries [1]  Total) Agriculture )and )fishing, Mining Utilities("( ) production)logging)hunting,   (Total , * - . / . and trapping - - * 0 1 (1) 1 (2) 1 (3) 1 (4) 1 (5) 1 (6) 2 (7) 1 (8) 3Number of returns 4 1,887,216 439,665 426,419 43,852 49,394 412,481 41,389 5254,386" 3 Number of shareholders 6 3,385,677 6104,267 669,698 69,022 625,548 641,359 63,399 7419,305 3Total receipts [2] 6 3,051,793,327 6 33,406,497 6 21,988,532 6 3,357,943 6 8,060,022 6 19,474,114 6 4,851,332 7 469,862,4023 Business receipts6 2,990,141,1596 30,109,7906 19,222,1806 3,330,8516 7,556,7596 18,037,5766 4,591,0357 465,758,33818) Interest on Government obligations: 666666679State and local [2]6 1,148,166611,867611,584 687 6*196616,085 6653783,489'3 Net gain, noncapital assets6 4,826,6446267,1566211,965 66,397648,7946292,7996162,2917552,4583 Other receipts6 55,677,3586 3,017,6846 2,542,803620,6086454,2726 1,127,655697,3537 3,468,1173Total deductions6 2,849,289,7246 30,583,7026 20,019,2546 3,215,4366 7,349,0126 15,074,6816 4,501,8477 440,749,0013 Cost of goods sold6 1,876,859,7196 14,065,3576 8,043,1176 1,772,0946 4,250,1456 7,544,0526 3,671,1407 347,714,865$3 Compensation of officers6 115,734,8836793,9106390,996697,7696305,1456400,254672,2437 13,956,7983 Repairs6 16,453,8456778,0246507,0196106,9746164,0316330,196623,3937 1,624,0043 Bad debts6 6,347,116627,393 69,013 61,096617,284617,166 63,9027606,016*3" Rent paid on business property6 69,958,1496 1,456,4416 1,293,643637,7556125,0436531,407679,2477 6,585,7943 Taxes paid6 58,750,4536596,9016414,418655,4236127,0606590,210656,4397 7,155,8113 Interest paid6 30,752,3196549,7266443,923637,139668,6646358,742644,6427 2,731,4933 Amortization6 4,080,211623,845616,963 6369 66,513627,368 64,6887178,6793 Depreciation6 43,949,4066 1,352,3196931,2866196,9416224,0926949,984691,8387 6,153,6873 Depletion6218,8856*3,1706*2,505 6665~ 66150,906~ 6717,2573 Advertising6 27,182,5056125,074686,917 65,727632,430630,027618,4117 1,295,29928* Pension, profit-sharing, stock bonus, 66666667 ,l@! ,�@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,�@, ,�@- ,�@. ,�@/ ,�@0 ,�@1 ,�@2 ,�@3 ,�@4 ,�@5 ,�@6 ,�@7 ,�@8 ,v@9 ,�@: ,�@; ,�@ < ,Z@= ,�@> ,�@? ,�@ 9and annuity plans 6 12,363,747 686,141 635,623 69,245 641,273 660,087 613,468 7 1,784,766%!3 Employee benefit programs!6 24,795,077!6266,057!6197,349!621,568!647,140!6182,542!621,341!7 4,159,519'"3 Net loss, noncapital assets"6322,089"611,476"611,282~ "6 "6*194 "62,131~ "6"744,482 #3 Other deductions [3]#6UA~ #6}~ #6��~ #6*A~ #6�=A~ #6f�~ #6 {A~ #7$ 0$3(Total receipts less total deductions [2]$6 202,503,603$6 2,822,795$6 1,969,278$6142,507$6711,010$6 4,399,433$6349,485$7 29,113,401>%36Net income (less deficit) from a trade or business [2]%6 201,355,437%6 2,810,928%6 1,957,694%6142,420%6710,814%6 4,383,348%6348,832%7 29,029,912&3 Net income&6 205,463,184&6 2,894,940&6 2,020,826&6163,020&6711,095&6 4,456,586&6362,979&7 29,208,149'3 Deficit'6 4,107,747'684,012'663,131'620,600 '6281'673,238'6*14,147'7178,2367(8/Portfolio income (less deficit) distributed to (6(6(6(6(6(6(6(7): shareholders)6 38,651,906)6405,002)6283,869)673,188)647,944)6840,516)6156,984)7 2,347,792*3 Dividend income*6 1,856,153*629,470*610,832*6*4,447*614,191*696,881 *61,016*7104,280+3 Interest income+6 10,089,706+6175,484+6143,017 +66,945+625,522+6234,161+635,336+7 1,232,500,3 Royalty income,6674,572,618,534,617,409 ,61,036 ,689,6120,033 ,636 ,74,6783-3+ Net short-term capital gain (less loss)-6823,586 -61,370 -6-425 -62,539 -6*-744-6-20,739-652,334-770,6312.;* Net long-term capital gain (less loss).6 24,886,263.6174,911.6107,763.658,221 .68,927.6409,643.6*68,261.7924,021(/3 Other portfolio income (net)/6321,627 /65,231/6*5,273 /6[4] /6-41 /6536~ /6/711,682403,Real estate rental net income (less deficit)06 7,905,60706122,98706117,689 06*-259 065,5570614,654~ 0607274,43413 Net income16 8,253,93216127,73516121,660 16*384 165,6911619,503~ 1617358,40223 Deficit26348,326 264,748 263,971 26643 26134 264,848~ 262783,968<334Net income (less deficit) from other rental activity36950,896 369,457 369,333 3654 36703618,585 363003728,71143 Net income46 1,014,720 469,794 469,669 4654 46714619,027 463004731,01353 Deficit5663,824 56*337 56*336~ 56 561 56442~ 56 572,30263Total net income66 248,863,84666 3,348,37366 2,368,58666215,40266764,38566 5,257,10366506,11667 31,680,849"7<Footnotes at end of table.7=7=7=7=7=7=7=7=p8hTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental 88888888J9BIncome, and Total Net Income, by Major Industrial Group--Continued99999999_:W[All figures are estimates based on samples--money amounts are in thousands of dollars]::::::::;;;;;;;;;<><Construction--continued<<<? Manufacturing<@<@<@<@=)=A Building, =A=ASpecial=(=(= Beverage=B Textile mills=A >)Item>( developing, >(Heavy >(trade >(  >(Food> and tobacco>B and textile>(Apparel?)?( and general?( construction?( contractors ?(Total?( manufacturing? product?Bproduct?( manufacturing@ ,l@A ,}@B ,�@C ,�@D ,�@E ,�@F ,�@G ,�@H ,�@I ,�@J ,�@K ,�@L ,�@M ,�@N ,�@O ,�@P ,�@Q ,�@R ,�@S ,�@T ,�@U ,�@V ,�@W ,�@X ,�@Y ,�@Z ,�@[ ,�@\ ,�@] ,�@^ ,�@_ ,�@@.@C contracting@C@C@C@C@D manufacturing @Cmills@CAE AF (9) AF (10) AF (11) AF (12) AF (13) AF (14) AF (15) A1 (16)B3Number of returnsB490,329 B47,356B4156,700B482,348 B42,936 B4617 B4522 B53,795"C3 Number of shareholdersC6154,396C617,610C6247,299C6194,967C612,076 C62,700 C61,479 C78,076D3Total receipts [2]D6 225,638,542D6 58,206,513D6 186,017,347D6 394,706,627D6 47,924,817D6 6,462,564D6 7,265,682D7 20,062,648E3 Business receiptsE6 223,222,998E6 57,355,900E6 185,179,440E6 391,319,697E6 47,693,089E6 6,329,589E6 7,233,696E7 19,903,9281F8) Interest on Government obligations: F6F6F6F6F6F6F6F7G9State and local [2]G642,140G632,811 G68,538G6204,339 G67,355 G64,706 G62,393G7*2,249'H3 Net gain, noncapital assetsH6121,215H6195,113H6236,131H6483,831H639,249H615,883 H68,308 H71,778I3 Other receiptsI6 2,252,189I6622,690I6593,238I6 2,698,760I6185,124I6112,387I621,285I7154,693J3Total deductionsJ6 213,197,383J6 55,191,634J6 172,359,985J6 366,924,493J6 45,605,740J6 5,951,665J6 6,749,148J7 18,965,223K3 Cost of goods soldK6 185,678,708K6 43,526,118K6 118,510,039K6 259,812,427K6 35,332,347K6 3,663,851K6 5,090,760K7 13,651,978$L3 Compensation of officersL6 4,516,365L6 1,118,608L6 8,321,824L6 11,909,606L6793,093L6118,206L6157,280L7687,438M3 RepairsM6400,714M6306,522M6916,768M6 1,779,653M6246,255M650,465M626,005M748,910N3 Bad debtsN6135,551N6118,477N6351,989N6938,758N660,810N625,072N616,285N737,208*O3" Rent paid on business propertyO6 1,541,552O6 1,520,830O6 3,523,411O6 7,023,809O6464,529O665,813O6108,070O7422,757P3 Taxes paidP6 2,022,430P6845,184P6 4,288,198P6 8,125,904P6746,987P6379,865P6113,814P7445,213Q3 Interest paidQ6 1,384,454Q6341,259Q6 1,005,780Q6 4,101,302Q6360,863Q675,672Q671,232Q7202,503R3 AmortizationR6100,834R612,893R664,952R6387,263R639,251R619,155 R65,477R710,665S3 DepreciationS6 1,190,669S6 1,704,781S6 3,258,237S6 10,033,533S6 1,017,572S6231,612S6182,463S7177,898T3 Depletion T6794T614,917 T61,546T630,977~ T6 T63,687~ T6~ T7U3 AdvertisingU6537,208U642,156U6715,934U6 3,827,048U6668,134U6160,297U657,727U7209,8402V8* Pension, profit-sharing, stock bonus, V6V6V6V6V6V6V6V7W9and annuity plansW6568,042W6311,724W6904,999W6 1,860,702W6178,122W631,683W618,973W745,163%X3 Employee benefit programsX6914,593X6601,737X6 2,643,189X6 5,146,637X6432,470X6100,867X675,006X7127,962'Y3 Net loss, noncapital assets Y63,783 Y62,019Y638,681Y636,817 Y61,408 Y6*572 Y6*532 Y7698 Z3 Other deductions [3]~ Z6Rb~ Z6Z ~ Z6�~ Z6V` ~ Z6jHA~ Z6F/A~ Z6b2~ Z7rѰ0[3(Total receipts less total deductions [2][6 12,441,159[6 3,014,880[6 13,657,362[6 27,782,135[6 2,319,077[6510,899[6516,534[7 1,097,426>\36Net income (less deficit) from a trade or business [2]\6 12,399,019\6 2,982,069\6 13,648,825\6 27,577,796\6 2,311,722\6506,193\6514,142\7 1,095,177]3 Net income]6 12,534,614]6 2,998,692]6 13,674,843]6 28,127,571]6 2,348,531]6563,820]6516,499]7 1,107,872^3 Deficit^6135,595^616,623^626,019^6549,775^636,809^6*57,627 ^62,357^712,6957_8/Portfolio income (less deficit) distributed to _6_6_6_6_6_6_6_7` ,l@a ,�@b ,�@c ,�@d ,�@e ,�@f ,�@g ,�@h ,�@i ,�@j ,�@k ,�@l ,�@m ,�@n ,�@o ,v@p ,�@q ,�@r ,�@ s ,Z@t ,t@u ,�@v ,�@w ,�@x ,�@y ,�@z ,�@{ ,�@| ,�@} ,�@~ ,�@ ,�@`: shareholders`6 1,658,678`6328,864`6360,251`6 5,106,088`6301,064`6264,036`650,828`783,150a3 Dividend incomea645,359a628,250a630,671a6268,696a614,851 a68,729 a63,311 a74,777b3 Interest incomeb6765,757b6178,696b6288,047b6 1,199,354b690,632b629,590b624,182b728,137c3 Royalty income c61,200 c63,159 c6319c6152,469 c61,666~ c6 c62,505c713,8813d3+ Net short-term capital gain (less loss)d679,802 d68,474d6-17,645d632,716d6-5,850 d6-99 d6298d7-1,6212e;* Net long-term capital gain (less loss)e6755,032e6110,043e658,946e6 3,451,409e6199,594e6225,792e620,312e737,661(f3 Other portfolio income (net)f611,528 f6241 f6-87 f61,445 f6171 f623 f6220 f73154g3,Real estate rental net income (less deficit)g6241,830g618,686g613,917g6186,096g614,035 g66,848 g62,580 g78,299h3 Net incomeh6319,634h619,356h619,413h6194,344h614,411 h66,863 h62,743 h78,677i3 Deficiti677,803 i6670 i65,495 i68,248 i6376 i615 i6163 i7378<j34Net income (less deficit) from other rental activityj619,936 j66,214 j62,560j665,643 j61,015 j6386 j6183j7*1,153k3 Net incomek621,489 k66,336 k63,188k673,775 k61,222 k61,086 k6183k7*1,153l3 Deficit l61,553 l6121 l6628 l68,133 l6207 l6700~ l6~ l7m3Total net incomem6 14,319,463m6 3,335,833m6 14,025,553m6 32,935,622m6 2,627,837m6777,463m6567,732m7 1,187,779"n<Footnotes at end of table.nGnGnGnGnGnGnGnGpohTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental ooooooooJpBIncome, and Total Net Income, by Major Industrial Group--Continuedpppppppp_qW[All figures are estimates based on samples--money amounts are in thousands of dollars]qqqqqqqqrrrrrrrrrsE s?Manufacturing--continueds@s@s@s@s@s@s@t"t$ Leather andt&t&t& Printing t$ Petroleum t$t Plastics andtB Nonmetallic  u+Itemu allied u)Wood u)Paperu) and relatedu and coalu Chemicalu rubberuBmineralv"v productv)productv) manufacturingv)supportv productsv manufacturingv productsvBproductw,wD manufacturingw. manufacturingw.w. activitieswD manufacturingwDwD manufacturingwH manufacturingx0 xI (17) xJ (18) xJ (19) xJ (20) xJ (21) xJ (22) xJ (23) x1 (24)y3Number of returns y4770 y44,353 y41,065 y48,856 y4364 y42,334 y43,563 y52,454"z3 Number of shareholders z61,327 z68,813 z63,108z615,098 z61,413 z66,632 z69,749 z75,810{3Total receipts [2]{6 2,998,681{6 22,960,111{6 13,049,390{6 21,002,371{6 3,645,386{6 17,646,676{6 25,889,269{7 13,777,311|3 Business receipts|6 2,974,168|6 22,668,617|6 12,945,623|6 20,773,808|6 3,644,862|6 17,467,734|6 25,738,078|7 13,628,6831}8) Interest on Government obligations: }6}6}6}6}6}6}6}7~9State and local [2] ~6*306 ~63,643~610,767 ~64,271~6*1,750 ~62,624~610,800 ~73,290'3 Net gain, noncapital assets613,933667,936610,399610,996 61,510 65,620633,199731,230 ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@3 Other receipts610,2736219,914682,6026213,2976-2,7356170,6996107,1937114,107�3Total deductions�6 2,741,496�6 21,570,479�6 12,285,302�6 19,643,487�6 3,327,830�6 16,166,602�6 24,097,421�7 12,643,628�3 Cost of goods sold�6 1,922,264�6 16,849,848�6 9,040,300�6 12,204,276�6 2,543,544�6 9,902,660�6 17,515,201�7 8,566,184$�3 Compensation of officers�686,609�6448,112�6355,747�6967,402�672,685�6632,875�6642,528�7305,540�3 Repairs �64,681�699,679�657,027�6156,369�627,378�699,920�6119,703�7127,083�3 Bad debts�610,781�636,915�626,184�668,736�614,920�683,182�679,767�732,456*�3" Rent paid on business property�641,355�6256,156�6280,947�6683,477�637,055�6358,445�6412,025�7308,775�3 Taxes paid�644,021�6369,758�6235,169�6473,904�646,813�6315,567�6528,736�7326,275�3 Interest paid�646,006�6240,638�6142,746�6222,991�633,195�6165,326�6300,497�7146,714�3 Amortization �62,744�616,613�610,651�637,486 �62,842�623,465�624,774�720,364�3 Depreciation�645,317�6525,103�6381,271�6784,236�6111,175�6396,760�6965,210�7565,974�3 Depletion~ �6 �62,736�6*5,200~ �6 �64,226 �680~ �6�714,733�3 Advertising�669,834�6138,597�636,449�6226,471�618,411�6550,920�6119,797�771,6022�8* Pension, profit-sharing, stock bonus, �6�6�6�6�6�6�6�7�9and annuity plans �66,210�694,672�664,334�6100,900�616,130�691,011�6130,122�768,761%�3 Employee benefit programs�625,062�6247,738�6151,402�6221,137�627,513�6242,282�6350,280�7173,904'�3 Net loss, noncapital assets �6*247 �67,192 �6287 �6282 �61,226 �66,101 �64,248 �7681 �3 Other deductions [3]~ �64�A~ �6Ƅ�~ �6g[~ �6&^�~ �6x�A~ �6l)IA~ �6VG�~ �7�6=A0�3(Total receipts less total deductions [2]�6257,185�6 1,389,632�6764,089�6 1,358,885�6317,556�6 1,480,074�6 1,791,848�7 1,133,682>�36Net income (less deficit) from a trade or business [2]�6256,879�6 1,385,989�6753,322�6 1,354,613�6315,806�6 1,477,451�6 1,781,049�7 1,130,392�3 Net income�6258,752�6 1,409,477�6754,956�6 1,384,188�6316,343�6 1,490,106�6 1,785,226�7 1,143,699�3 Deficit �61,873�623,488�6*1,635�629,574 �6538�6*12,655�6*4,177�7*13,3077�8/Portfolio income (less deficit) distributed to �6�6�6�6�6�6�6�7�: shareholders�639,257�6115,415�669,425�6145,162�611,978�6570,978�677,190�791,151�3 Dividend income�6*1,928 �64,153 �63,009 �65,845 �6882�613,821 �67,111 �74,042�3 Interest income�612,688�657,164�627,189�684,810 �67,792�654,691�653,104�751,365�3 Royalty income�617,265�6*2,493 �650 �6190~ �6�615,483 �62,172 �71,8003�3+ Net short-term capital gain (less loss) �6150�6-1,551�6-3,579�6-3,607 �6-335 �6-886�6-4,219 �72992�;* Net long-term capital gain (less loss)�6*7,226�653,085�642,662�657,923 �63,637�6487,700�618,908�733,633(�3 Other portfolio income (net)~ �6 �672 �694 �6[4] �62 �6168 �6115 �7124�3,Real estate rental net income (less deficit) �6113 �65,657 �64,185 �62,982 �61,544 �62,327 �63,656�721,620�3 Net income �6129 �66,538 �64,226 �63,850 �61,544 �62,394 �64,088�721,723� ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,v@� ,�@� ,�@� ,�@ � ,Z@� ,t@� ,f@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@�3 Deficit �615 �6*881 �642 �6*868~ �6 �667 �6432 �7103<�34Net income (less deficit) from other rental activity~ �6 �63,075 �6239�6*9,658 �6-28 �6659�6*1,695 �7964�3 Net income~ �6 �63,075 �6310�6*9,658~ �6 �6659�6*2,146 �7964�3 Deficit~ �6~ �6 �671 �6[4] �628~ �6 �6451~ �7�3Total net income�K296,249�K 1,510,136�K827,171�K 1,512,416�K329,299�K 2,051,415�K 1,863,590�L 1,244,127"�<Footnotes at end of table.�M�M�M�M�M�M�M�Np�hTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental ��������J�BIncome, and Total Net Income, by Major Industrial Group--Continued��������_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]������������������E �?Manufacturing--continued�@�@�@�@�@�@�@�"�$�&�&�&�& Electrical�$�B�A �+Item� Primary �) Fabricated�)�)Computer�) equipment,� Transportation�( Furniture�(�" � metal �)metal�) Machinery�)and electronic�)appliance, and� equipment�( and related�( Miscellaneous�O� manufacturing�)product�) manufacturing�)product�) component� manufacturing�(product�( manufacturing�,�D�. manufacturing�.�. manufacturing�. manufacturing�D�C manufacturing�C�0 �2 (25) �P (26) �P (27) �P (28) �P (29) �2 (30) �F (31) �F (32)�3Number of returns �41,646�417,456 �46,269 �42,964 �42,059 �43,959 �43,812�512,553"�3 Number of shareholders �64,279�638,195�619,984 �66,850 �65,753 �69,131 �68,181�726,313�3Total receipts [2]�6 15,390,737�6 59,237,578�6 21,255,277�6 14,640,419�6 14,428,563�6 21,094,146�6 11,647,165�7 34,327,836�3 Business receipts�6 15,308,824�6 58,675,078�6 21,066,070�6 14,532,655�6 14,353,152�6 20,888,473�6 11,495,664�7 33,997,9061�8) Interest on Government obligations: �6�6�6�6�6�6�6�7�9State and local [2] �63,046�6107,060�610,141 �65,314 �63,561�612,437 �61,570 �77,056'�3 Net gain, noncapital assets �65,755�684,603�618,857�628,971 �63,085�648,290 �66,387�747,844�3 Other receipts�673,111�6370,837�6160,209�673,480�668,766�6144,946�6143,543�7275,030�3Total deductions�6 14,858,471�6 54,469,416�6 19,427,311�6 13,160,332�6 13,313,402�6 19,722,789�6 10,861,363�7 31,363,390�3 Cost of goods sold�6 11,960,864�6 37,979,205�6 12,878,531�6 8,510,733�6 9,166,541�6 15,147,985�6 7,599,798�7 20,285,556$�3 Compensation of officers�6237,012�6 2,353,264�6838,744�6524,864�6430,951�6401,913�6345,584�7 1,509,760�3 Repairs�649,924�6285,503�669,598�665,533�631,403�650,986�643,577�7119,652�3 Bad debts�634,158�6118,471�650,016�630,479�625,981�652,725�627,243�7107,370*�3" Rent paid on business property�6155,846�6 1,200,817�6406,609�6316,544�6224,561�6310,997�6251,575�7717,456�3 Taxes paid�6213,735�6 1,406,743�6496,659�6332,468�6282,572�6390,443�6255,261�7721,902� ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,v@� ,�@�3 Interest paid�6330,557�6587,481�6218,699�6115,150�6135,707�6195,005�6139,617�7370,701�3 Amortization �69,563�638,202�622,722�613,010�616,273�618,891 �68,195�746,921�3 Depreciation�6405,479�6 1,777,615�6532,648�6295,216�6300,016�6442,391�6194,906�7700,672�3 Depletion �655 �6251~ �6~ �6~ �6~ �6~ �6 �79�3 Advertising�621,364�6310,250�6148,278�6100,220�6242,101�691,679�6117,056�7468,0202�8* Pension, profit-sharing, stock bonus, �6�6�6�6�6�6�6�7�9and annuity plans�656,102�6407,790�6125,810�678,043�679,999�673,071�635,494�7158,311%�3 Employee benefit programs�6140,914�6980,939�6388,722�6221,029�6209,295�6296,757�6165,884�7567,475'�3 Net loss, noncapital assets�6*2,057 �64,632 �6437 �61,844 �6239 �6289 �6232 �73,613 �3 Other deductions [3]~ �6&K~ �6>\�~ �6Z�~ �6�~ �6JO�~ �6N�~ �69A~ �7T0�3(Total receipts less total deductions [2]�6532,266�6 4,768,162�6 1,827,966�6 1,480,087�6 1,115,161�6 1,371,357�6785,802�7 2,964,446>�36Net income (less deficit) from a trade or business [2]�6529,220�6 4,661,102�6 1,817,825�6 1,474,774�6 1,111,600�6 1,358,919�6784,232�7 2,957,391�3 Net income�6678,129�6 4,719,260�6 1,843,875�6 1,493,393�6 1,116,476�6 1,421,210�6790,741�7 2,985,021�3 Deficit�6*148,909�658,158�626,050�6*18,619�6*4,875�662,291�6*6,509�727,6307�8/Portfolio income (less deficit) distributed to �6�6�6�6�6�6�6�7�: shareholders�6599,689�6 1,173,107�6206,419�6300,702�652,303�6365,286�626,238�7562,710�3 Dividend income�617,847�635,799�686,480 �67,830�613,944�610,937 �61,139�722,259�3 Interest income�670,614�6200,344�677,147�652,469�630,341�696,197�624,611�7126,285�3 Royalty income�654,496 �62,925 �64,997 �66,859 �65,892�612,659 �627 �77,1083�3+ Net short-term capital gain (less loss)�681,818�6-9,359�6-1,465�6-4,919�6-1,870�6-1,651�6-4,630�7-4,2062�;* Net long-term capital gain (less loss)�6374,809�6943,375�639,235�6238,414 �63,996�6247,133 �65,092�7411,221(�3 Other portfolio income (net) �6104 �623 �625 �649~ �6 �611~ �6 �7424�3,Real estate rental net income (less deficit)�613,036�633,358�618,982 �66,580 �64,672 �67,172�618,557 �79,893�3 Net income�613,040�633,586�622,566 �66,591 �65,077 �67,599�618,631�710,065�3 Deficit �64 �6*229 �63,584 �611 �6*405 �6427 �674 �7173<�34Net income (less deficit) from other rental activity�6*2,616�620,964 �61,358�6*3,444�6-3,357�621,766 �6481 �7*-628�3 Net income�6*2,616�620,972�6*2,189�6*4,488 �631�621,766 �6485 �7*774�3 Deficit~ �6 �68 �6*831 �61,044 �63,388~ �6 �63 �71,402�3Total net income�K 1,144,561�K 5,888,530�K 2,044,584�K 1,785,500�K 1,165,219�K 1,753,144�K829,509�L 3,529,365"�<Footnotes at end of table.�M�M�M�M�M�M�M�Np�hTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental ��������J�BIncome, and Total Net Income, by Major Industrial Group--Continued��������� ,l@� ,�@ � ,Z@� ,y@� ,y@� ,�@� ,�@� ,�@� ,j@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]����������������� �Q "�?Wholesale and retail trade�@�@�@�@�@�@�@�"�A�RWholesale trade�S�T�R Retail trade�S�S�S�"�(�A�A�A� �) Motor vehicle�) Furniture �B Electronics �+Item �(Total �(Total�(Durable �( Nondurable � Total�) dealers and �)and home �Band �"�!�( �(goods �(goods� �) parts dealers�) furnishings�B appliance�"�*�C�*�C�D�)�)stores�Bstores�E �F (33) �F (34) �F (35) �F (36) �2 (37) �P (38) �P (39) �U (40)�3Number of returns�4322,974�4109,719�469,363�440,356�4212,447�435,899�410,617 �59,678"�3 Number of shareholders�6576,089�6200,880�6125,560�675,320�6374,401�663,794�619,305�716,710�3Total receipts [2]�6 1,301,703,810�6 556,971,674�6 259,253,037�6 297,718,637�6 744,633,557�6 388,046,539�6 23,419,650�7 24,288,319�3 Business receipts�6 1,286,106,798�6 552,537,700�6 256,924,437�6 295,613,263�6 733,470,678�6 381,245,823�6 23,228,917�7 23,974,4951�8) Interest on Government obligations: �6�6�6�6�6�6�6�7�9State and local [2]�6109,167�673,958�647,848�626,109�635,209 �66,367 �61,535 �7912'�3 Net gain, noncapital assets�6925,080�6360,648�6216,386�6144,262�6564,273�6159,933 �61,890 �79,547�3 Other receipts�6 14,562,765�6 3,999,368�6 2,064,365�6 1,935,003�6 10,563,397�6 6,634,416�6187,308�7303,365�3Total deductions�6 1,259,588,907�6 536,294,389�6 247,830,516�6 288,463,873�6 723,219,764�6 380,766,668�6 22,402,545�7 23,138,679�3 Cost of goods sold�6 1,019,703,653�6 436,775,620�6 193,780,831�6 242,994,788�6 582,877,357�6 332,030,992�6 13,920,814�7 18,213,408$�3 Compensation of officers�6 22,910,958�6 11,318,319�6 6,646,707�6 4,671,612�6 11,592,639�6 3,616,042�6614,730�7638,246�3 Repairs�6 4,326,818�6 1,813,154�6861,099�6952,056�6 2,513,297�6763,483�6146,025�744,002�3 Bad debts�6 2,064,623�6 1,274,722�6768,684�6506,038�6789,901�6228,519�648,240�729,597*�3" Rent paid on business property�6 19,551,126�6 6,479,550�6 3,576,058�6 2,903,492�6 13,067,359�6 3,364,646�6 1,017,773�7338,938�3 Taxes paid�6 15,062,163�6 6,584,560�6 2,826,584�6 3,757,977�6 8,477,481�6 2,902,278�6469,170�7299,935�3 Interest paid�6 7,579,527�6 3,302,442�6 1,847,296�6 1,455,146�6 4,274,979�6 2,239,581�6164,018�794,115�3 Amortization�6982,509�6567,655�6297,065�6270,590�6414,854�6122,364�611,881�711,720�3 Depreciation�6 8,974,913�6 4,072,346�6 2,279,776�6 1,792,570�6 4,902,469�6 1,423,626�6205,269�7164,925�3 Depletion�610,303�6*8,095�6*8,054 �641 �62,209 �611~ �6~ �7�3 Advertising�6 11,519,495�6 2,671,434�6 1,418,845�6 1,252,588�6 8,848,054�6 3,747,322�6943,876�7285,4632�8* Pension, profit-sharing, stock bonus, �6�6�6�6�6�6�6�7�9and annuity plans�6 2,327,111�6 1,330,612�6749,929�6580,683�6996,499�6230,526�653,029�745,494%�3 Employee benefit programs�6 5,695,811�6 2,452,831�6 1,393,471�6 1,059,360�6 3,242,981�6 1,413,643�6141,283�774,229 ,l@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@  ,�@  ,�@  ,�@  ,�@  ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,v@ ,�@ ,�@ ,�@  ,Z@ ,v@ ,d@ ,�@ ,�@ ,�@'3 Net loss, noncapital assets653,240635,772628,575 67,197617,468 64,898 63,120 7869 3 Other deductions [3]~ 6N!~ 6�� ~ 6VMy~ 6bB~ 6�0\~ 6Fi�~ 6Z�~ 7*ݰ03(Total receipts less total deductions [2]6 42,114,9036 20,677,2856 11,422,5216 9,254,7646 21,413,7946 7,279,8716 1,017,1057 1,149,641>36Net income (less deficit) from a trade or business [2]6 42,005,7376 20,603,3276 11,374,6726 9,228,6556 21,378,5856 7,273,5046 1,015,5707 1,148,7293 Net income6 42,783,6536 21,035,8116 11,690,0976 9,345,7146 21,724,0186 7,363,3696 1,042,7477 1,157,2353 Deficit6777,9166432,4836315,4256117,0596345,433689,8656*27,1777*8,50778/Portfolio income (less deficit) distributed to 66666667: shareholders6 8,399,7306 5,372,4886 4,052,9286 1,319,5606 3,027,2426997,878662,270778,6063 Dividend income6202,9456137,007658,980678,028665,938 68,579 63,225 72,790 3 Interest income 6 1,896,293 6872,143 6487,033 6385,110 6 1,024,150 6418,220 653,690 731,124 3 Royalty income 6108,366 678,902 622,022 656,879 629,464 6*2,321 6625 76323 3+ Net short-term capital gain (less loss) 6-110,026 6-49,252 6-30,955 6-18,297 6-60,775 6-16,152 6-4,442 7-1892 ;* Net long-term capital gain (less loss) 6 6,301,032 6 4,333,775 6 3,515,708 6818,068 6 1,967,257 6584,140 68,905 744,250( 3 Other portfolio income (net) 61,120 6-88 6140 6-228 61,208 6770 6*266~ 743,Real estate rental net income (less deficit)6360,6576132,171656,209675,9626228,486672,102613,734713,5873 Net income6405,3786147,643665,211682,4326257,735675,660615,9237*14,4513 Deficit644,721615,472 69,002 66,470629,249 63,5586*2,190 7864<34Net income (less deficit) from other rental activity6131,692666,429653,857612,572665,263626,3266*21,646 7*1633 Net income6158,490687,773674,487613,285670,718631,3346*21,646 7*1633 Deficit626,798621,343620,630 6713 65,454 65,008~ 6~ 73Total net incomeK 50,897,816K 26,174,416K 15,537,667K 10,636,749K 24,699,576K 8,369,810K 1,113,220L 1,241,085"<Footnotes at end of table.MMMMMMMNphTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental JBIncome, and Total Net Income, by Major Industrial Group--Continued_W[All figures are estimates based on samples--money amounts are in thousands of dollars] Q ?Retail trade--continued@@@@@@@"$Buliding& $) VW" material )Food, Health) Clothing and SportingXY +Item and garden) beverage, )and  Gasoline clothing  goods, General ( Miscellaneous" equipment) and liquor) personal careBstations accessories hobby, book,) merchandise BstoreO and supplies stores stores stores and music storesB retailers  ,l@! ,k@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,�@, ,�@- ,�@. ,�@/ ,�@0 ,�@1 ,�@2 ,�@3 ,�@4 ,�@5 ,�@6 ,�@7 ,�@8 ,�@9 ,�@: ,�@; ,�@< ,�@= ,�@> ,�@? ,�@ , Ddealers - - D - Dstores D H!0 !2 (41) !P (42) !P (43) !P (44) !2 (45) !P (46) !P (47) !U (48)"3Number of returns"416,488"431,578"416,036"412,604"418,549 "47,590 "43,291"534,180"#3 Number of shareholders#631,253#656,254#626,093#623,463#627,702#613,093 #65,824#765,504$3Total receipts [2]$6 41,982,246$6 79,818,605$6 26,819,615$6 58,258,478$6 17,229,134$6 11,564,553$6 6,996,801$7 39,526,472%3 Business receipts%6 41,598,561%6 78,763,922%6 26,641,461%6 57,630,849%6 17,045,489%6 11,419,846%6 6,923,211%7 38,790,6561&8) Interest on Government obligations: &6&6&6&6&6&6&6&7'9State and local [2] '61,688 '64,546'6*1,672 '65,294 '65,385 '6471 '6181 '73,664'(3 Net gain, noncapital assets(6119,241(650,363(640,705(675,222 (6302(643,849 (6*111(726,963)3 Other receipts)6262,756)6999,774)6135,778)6547,114)6177,957)6100,386)673,298)7705,190*3Total deductions*6 40,227,136*6 77,550,267*6 25,445,822*6 57,336,643*6 16,242,973*6 10,907,739*6 6,677,079*7 37,495,242+3 Cost of goods sold+6 29,525,419+6 58,345,152+6 18,843,980+6 49,624,772+6 9,373,544+6 7,185,780+6 4,717,721+7 25,513,509$,3 Compensation of officers,6998,515,6 1,055,647,6 1,053,150,6377,192,6711,272,6255,652,6149,475,7 1,325,901-3 Repairs-6225,579-6558,072-663,939-6245,798-677,116-648,787-625,201-7189,301.3 Bad debts.6123,952.676,293.614,283.625,721.632,908.611,721 .68,740.750,261*/3" Rent paid on business property/6803,310/6 1,882,615/6684,486/6920,003/6 1,126,221/6622,164/6270,324/7 1,605,56603 Taxes paid06721,51606 1,321,61006380,68506559,62506392,91806234,45306119,69607640,17313 Interest paid16283,45616398,2131694,09116298,75216147,36016103,7391649,90317239,88323 Amortization2615,8202696,5182622,1982655,0102614,1042613,773 262,5092723,31333 Depreciation36485,63836849,25636155,31836642,04736122,98636138,3513663,84837302,36143 Depletion 462,197~ 46~ 46~ 46~ 46~ 46~ 46~ 4753 Advertising56367,74156765,18256224,9795697,09356438,70156274,32556101,22057508,608268* Pension, profit-sharing, stock bonus, 666666666666666779and annuity plans76101,83176137,9317676,3627635,7537653,2877621,0897611,59977138,811%83 Employee benefit programs86293,81986535,2668687,21986131,9828688,1428646,2758627,91987159,642'93 Net loss, noncapital assets 96514 963,545 96182 962,195 96*194 96*258 96238 97989 :3 Other deductions [3]~ :6+~ :6m�~ :6֒�~ :6~ :6v~ :6=A~ :6D~ :7�0;3(Total receipts less total deductions [2];6 1,755,111;6 2,268,338;6 1,373,793;6921,835;6986,161;6656,814;6319,722;7 2,031,230><36Net income (less deficit) from a trade or business [2]<6 1,753,423<6 2,263,791<6 1,372,121<6916,542<6980,775<6656,342<6319,540<7 2,027,567=3 Net income=6 1,765,695=6 2,285,412=6 1,376,305=6943,296=6986,557=6667,787=6319,600=7 2,084,466>3 Deficit>6*12,272>621,621>6*4,184>626,754>6*5,782>6*11,445 >660>756,9007?8/Portfolio income (less deficit) distributed to ?6?6?6?6?6?6?6?7@ ,l@A ,�@B ,�@C ,�@D ,�@E ,�@F ,�@G ,�@H ,�@I ,�@J ,�@K ,�@L ,�@M ,�@N ,�@O ,v@P ,�@Q ,�@R ,�@ S ,Z@T ,�@U ,e@V ,�@W ,�@X ,�@Y ,v@Z ,�@[ ,�@\ ,�@] ,�@^ ,�@_ ,�@@: shareholders@696,526@6631,555@619,474@6121,450@644,176@631,652@628,653@7427,126A3 Dividend income A68,464A614,364 A65,408 A63,052 A62,070 A61,346 A6430 A74,964B3 Interest incomeB675,692B6124,615B626,322B650,706B626,511B625,280B619,370B771,550C3 Royalty income~ C6 C6514 C620 C61,054C6*7,268 C613 C647C7*11,6913D3+ Net short-term capital gain (less loss)D6-1,805D6-2,697D6-16,059D6-2,864D6-3,633 D6*-589 D63,246D7-3,4902E;* Net long-term capital gain (less loss)E614,164E6494,669 E63,774E669,448E611,961E6*5,601E6*5,561E7342,402(F3 Other portfolio income (net) F611 F690 F610 F654~ F6~ F6 F6[4] F794G3,Real estate rental net income (less deficit)G627,465G639,314G612,110G635,841 G61,930 G6*205 G6*-207 G78,819H3 Net incomeH629,060H650,868H6*12,259H638,274 H62,001H6*1,542 H62,372 H79,992I3 DeficitI6*1,594I6*11,553 I6149I6*2,433 I671I6*1,337I6*2,579I7*1,173<J34Net income (less deficit) from other rental activityJ6*3,325 J63,189 J6[4] J66,580 J6*391 J6837~ J6 J7*582K3 Net incomeK6*3,637 K63,202 K6[4] K66,669 K6*391 K6837~ K6 K7*582L3 Deficit L6312 L613~ L6 L689~ L6~ L6~ L6~ L7M3Total net incomeM6 1,880,739M6 2,937,850M6 1,403,705M6 1,080,413M6 1,027,272M6689,036M6347,986M7 2,464,093"N<Footnotes at end of table.NGNGNGNGNGNGNGNGpOhTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental OOOOOOOOJPBIncome, and Total Net Income, by Major Industrial Group--ContinuedPPPPPPPP_QW[All figures are estimates based on samples--money amounts are in thousands of dollars]QQQQQQQQRRRRRRRRR SQ SZRetail trade--continuedS$&SRTransportation and warehousingSSSSSSSSSST[T\T WholesaleT$T$T$T$T$TAU"U$U and retail U)U) Air, rail,U U Transit andU) UBOther V+ItemV Nonstore V trade V)TotalV) and waterV Truck V groundV)PipelineVBtransportationW0W retailersW not allocableW)W)transportationW transportationW passengerW)transportationWB and supportX]XDXDX)X)X XDtransportationX.XH activitiesYOY2 (49)  YP (50) YP (51) YP (52) Y2 (53) Y2 (54) YP (55) YU (56)Z3Number of returnsZ415,937 Z4*808Z451,084 Z42,802Z429,933 Z47,219 Z4*159 Z59,255"[3 Number of shareholders[625,406 [6*809[692,787 [65,618[648,917[610,356 [6*333[721,803\3Total receipts [2]\6 26,683,145\6*98,579\6 62,880,847\6 7,106,737\6 32,882,017\6 5,580,513\6*236,085\7 12,492,704]3 Business receipts]6 26,207,449]6*98,420]6 62,002,413]6 6,974,448]6 32,416,915]6 5,533,409]6*228,916]7 12,352,1141^8) Interest on Government obligations: ^6^6^6^6^6^6^6^7_9State and local [2] _63,493~ _6 _69,346 _6744 _61,603 _657~ _6 _73,897` ,l@a ,�@b ,�@c ,�@d ,�@e ,�@f ,�@g ,�@h ,�@i ,�@j ,�@k ,�@l ,�@m ,�@n ,�@o ,�@p ,�@q ,�@r ,�@s ,�@t ,�@u ,�@v ,�@w ,�@x ,�@y ,�@z ,�@{ ,�@| ,�@} ,�@~ ,�@ ,�@'`3 Net gain, noncapital assets`636,148 `6*159`6282,266`669,678`6170,313`610,035 `6475`728,541a3 Other receiptsa6436,055 a6[4]a6586,822a661,867a6293,186a637,012a6*6,694a7108,152b3Total deductionsb6 25,028,972b6*74,755b6 59,224,639b6 6,476,862b6 31,351,410b6 5,191,270b6*222,991b7 11,774,176c3 Cost of goods soldc6 15,582,266c6*50,677c6 23,850,908c6 2,898,517c6 9,559,210c6 2,781,517c6*71,613c7 6,980,824$d3 Compensation of officersd6796,816~ d6d6 1,602,212d6126,485d6780,380d6125,459d6*11,496d7414,867e3 Repairse6125,994 e6*367e6 1,187,104e6182,033e6721,642e671,911 e6*203e7131,035f3 Bad debtsf6139,666~ f6f6115,445 f67,112f656,824 f63,294 f638f740,192*g3" Rent paid on business propertyg6431,312g6*4,217g6 4,121,547g6520,663g6 2,357,947g6249,059g6*7,162g7365,941h3 Taxes paidh6435,422 h6*122h6 2,088,875h6123,092h6 1,349,773h6180,935h6*2,886h7286,436i3 Interest paidi6161,868i6*2,106i6738,901i693,517i6363,011i671,998i6*9,019i7126,248j3 Amortizationj625,644~ j6j664,990 j67,109j610,320 j68,137j6*4,489j732,157k3 Depreciationk6348,844 k6*98k6 2,718,481k6295,452k6 1,641,946k6261,445k6*14,771k7354,071l3 Depletion~ l6~ l6 l6429~ l6 l6429~ l6~ l6~ l7m3 Advertisingm6 1,093,543 m67m6138,027m623,332m657,826m618,041 m6*965m731,1632n8* Pension, profit-sharing, stock bonus, n6n6n6n6n6n6n6n7o9and annuity planso690,787~ o6o6223,580o629,077o6103,554o637,058~ o6o728,564%p3 Employee benefit programsp6243,561~ p6p6958,304p6102,674p6571,256p657,011 p6379p7146,382'q3 Net loss, noncapital assets q6466~ q6 q61,512 q696 q6*103~ q6~ q6 q7*867 r3 Other deductions [3]~ r62Rr6*17,161~ r6�~ r6?A~ r6H~ r6\94Ar6*99,970~ r7��0s3(Total receipts less total deductions [2]s6 1,654,174s6*23,824s6 3,656,208s6629,876s6 1,530,607s6389,244s6*13,094s7718,529>t36Net income (less deficit) from a trade or business [2]t6 1,650,681t6*23,824t6 3,646,862t6629,131t6 1,529,004t6389,186t6*13,094t7714,631u3 Net incomeu6 1,731,548u6*23,824u6 3,772,603u6635,065u6 1,594,683u6391,101u6*17,780u7734,017v3 Deficitv680,866~ v6v6125,741v6*5,934v665,679v6*1,915v6*4,686v7*19,3867w8/Portfolio income (less deficit) distributed to w6w6w6w6w6w6w6w7x: shareholdersx6487,878~ x6x6619,799x648,317x6153,651x624,993x6*7,638x7189,224y3 Dividend incomey611,246~ y6y619,292 y61,243 y66,697 y61,242 y6[4] y78,762z3 Interest incomez6101,070~ z6z6203,027z634,421z679,764z623,841z6*7,575z723,395{3 Royalty income {65,279~ {6 {6710 {6646 {660~ {6~ {6~ {73|3+ Net short-term capital gain (less loss)|6-12,100~ |6|6-2,304 |6*31 |6-865 |684 |61 |7-7352};* Net long-term capital gain (less loss)}6382,382~ }6}6399,027}611,921}668,002 }6-173 }663}7157,789(~3 Other portfolio income (net)~ ~6~ ~6 ~648 ~655 ~6-7~ ~6~ ~6 ~71343,Real estate rental net income (less deficit) 63,585~ 6644,3476*4,412611,497 6859 63710,323 ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,v@� ,�@� ,�@� ,�@ � ,Z@� ,�@� ,@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@3 Net income 65,332~ 6644,7336*4,417611,668 6883 63710,509�3 Deficit�6*1,747~ �6 �6386 �65 �6171 �624~ �6 �7186<�34Net income (less deficit) from other rental activity�6*2,224~ �6�676,786�626,034�644,877 �61,552 �68 �73,239�3 Net income�6*2,257~ �6�676,786�626,034�644,877 �61,552 �68 �73,239�3 Deficit �633~ �6~ �6~ �6~ �6~ �6~ �6~ �7�3Total net income�6 2,144,368�6*23,824�6 4,387,794�6707,894�6 1,739,029�6416,590�6*20,743�7917,417"�<Footnotes at end of table.�G�^�G�G�G�G�^�Gp�hTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental ��������J�BIncome, and Total Net Income, by Major Industrial Group--Continued��������_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]����������������� �_ �$Transportation��`�a Information�`�b�RFinance and insurance�c�"� and warehousing� �)�)Motion� � Information�$�d �+Item�e --continued� �)�)picture� Broadcasting� services�(�( Depository�0�$ Warehousing � Total�) Publishing�) and sound � and � and data �(Total�(credit�> �)and � �) industries�) recording� telecom-�+ processing�(�(inter-�/�)storage�D�.�. industries�D munications�Dservices�C�( mediation�O �2 (57) �2 (58) �P (59) �P (60) �2 (61) �P (62) �2 (63) �U (64)�3Number of returns �41,718�429,047 �48,265 �48,189 �47,775 �44,818�484,512 �5410"�3 Number of shareholders �65,760�654,748�615,748�612,499�618,477 �68,023�6150,199 �79,205�3Total receipts [2]�6 4,582,791�6 37,796,581�6 16,245,159�6 7,289,600�6 10,747,573�6 3,514,250�6 66,687,232�7 4,250,562�3 Business receipts�6 4,496,613�6 35,947,922�6 15,751,819�6 6,502,291�6 10,224,675�6 3,469,137�6 59,885,863�7 1,511,5011�8) Interest on Government obligations: �6�6�6�6�6�6�6�7�9State and local [2] �63,044�647,622�616,913 �68,541�619,186�6*2,983�6194,157�783,158'�3 Net gain, noncapital assets �63,224�6186,630�610,017 �6*801�6175,680 �6132�6200,105�745,707�3 Other receipts�679,910�6 1,614,407�6466,409�6777,967�6328,031�641,999�6 6,407,107�7 2,610,197�3Total deductions�6 4,207,932�6 33,035,358�6 14,454,098�6 6,158,711�6 9,271,344�6 3,151,204�6 55,108,590�7 3,411,669�3 Cost of goods sold�6 1,559,227�6 11,851,861�6 5,832,489�6 1,850,508�6 3,543,803�6625,061�6 6,942,765 �754$�3 Compensation of officers�6143,525�6 2,547,976�6699,926�6795,986�6616,447�6435,617�6 8,144,805�7239,433�3 Repairs�680,280�6216,443�694,940�634,890�665,530�621,083�6321,861�739,514�3 Bad debts �67,983�6131,383�661,977 �69,437�657,541 �62,429�6608,665�7109,737*�3" Rent paid on business property�6620,773�6889,681�6385,598�6217,093�6187,830�699,160�6 2,239,949�742,716� ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,u@�3 Taxes paid�6145,753�6935,890�6410,013�6132,003�6285,702�6108,173�6 1,726,034�782,086�3 Interest paid�675,108�6449,189�6148,028�6105,131�6175,501�620,529�6 3,266,610�7 1,672,688�3 Amortization �62,779�6424,420�6100,494�6235,744�663,193�624,989�6354,491�720,305�3 Depreciation�6150,797�6 1,033,126�6340,003�6340,660�6301,535�650,927�6693,179�793,039�3 Depletion~ �6 �6111~ �6~ �6 �6111~ �6 �67 �77�3 Advertising �66,700�6551,337�6224,157�662,972�6171,417�692,792�6758,618�736,7102�8* Pension, profit-sharing, stock bonus, �6�6�6�6�6�6�6�7�9and annuity plans�625,327�6249,383�6152,236�610,492�667,525�619,130�6661,673�724,757%�3 Employee benefit programs�680,602�6404,680�6272,219�638,428�664,180�629,853�6775,749�763,954'�3 Net loss, noncapital assets �6*445 �65,473 �64,174 �621 �61,054 �6224�644,572�713,637 �3 Other deductions [3]~ �63A~ �6Vz.~ �6]~ �6�~ �6�KA~ �6b~ �62~ �7б-A0�3(Total receipts less total deductions [2]�6374,859�6 4,761,224�6 1,791,060�6 1,130,889�6 1,476,229�6363,046�6 11,578,642�7838,894>�36Net income (less deficit) from a trade or business [2]�6371,815�6 4,713,601�6 1,774,148�6 1,122,348�6 1,457,043�6360,063�6 11,384,485�7755,736�3 Net income�6399,956�6 4,842,853�6 1,786,665�6 1,134,236�6 1,527,882�6394,070�6 11,948,409�7757,264�3 Deficit�628,141�6129,252�612,518�611,888�670,839�6*34,006�6563,924 �71,5287�8/Portfolio income (less deficit) distributed to �6�6�6�6�6�6�6�7�: shareholders�6195,976�6 1,799,724�6169,555�688,839�6991,580�6549,751�6 4,085,362�764,858�3 Dividend income �61,348�633,963�616,892 �66,158�610,363 �6550�6415,930 �73,312�3 Interest income�634,031�6283,713�698,805�663,490�6111,754 �69,663�6820,783�743,852�3 Royalty income �64 �62,917 �62,423 �6*483 �612~ �6�611,837 �72663�3+ Net short-term capital gain (less loss) �6-821�6-13,498�6-5,170�6-3,023�6-4,600 �6-704�6614,537 �71,8182�;* Net long-term capital gain (less loss)�6161,427�6 1,480,039�656,482�621,731�6861,559�6*540,267�6 2,149,174�715,564(�3 Other portfolio income (net) �6-13�612,590 �6123~ �6�612,492 �6-25�673,100 �7464�3,Real estate rental net income (less deficit)�617,253�643,975�622,556 �63,207 �64,359�613,852�677,995 �73,048�3 Net income�617,253�644,869�622,936 �63,207 �64,791�6*13,936�687,243 �77,242�3 Deficit~ �6 �6895 �6379~ �6 �6*432 �684 �69,247 �74,194<�34Net income (less deficit) from other rental activity �61,077 �65,494 �6155 �6*23 �65,075 �6240 �65,983 �7219�3 Net income �61,077 �65,568 �6155 �6*23 �65,079 �6311 �68,506 �7238�3 Deficit~ �6 �675~ �6~ �6 �64 �671 �62,523 �719�3Total net income�K586,121�K 6,562,794�K 1,966,414�K 1,214,417�K 2,458,057�K923,906�K 15,553,825�L823,860!�<Footnote at end of table.�M�M�M�M�M�M�f�Np�hTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental ��������� ,l@� ,�@� ,�@ � ,Z@� ,�@� ,g@� ,�@� ,�@� ,�@� ,�@� ,s@� ,q@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@J�BIncome, and Total Net Income, by Major Industrial Group--Continued��������_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]����������������� �Q �g4�h, Finance and insurance--continued�i�b�j4�k, Real estate and rental and leasing�`�`�"�l�A Securities,�$�l����N�0 � Non-�( commodity� Insurance  � Other�)�)�)�B Lessors of �+Item� depository�( contracts,� carriers and� financial�) �)Real�)Rental�B nonfinancial�>� credit inter-�(other financial� related� vehicles �)Total�)estate�) and leasing�B intangible�m� mediation�( investments,� activities�+ and other� �)�)services�Bassets�O� �( and related� � investment� �)�)�B�/� �C activities�D�D companies�.�.�.�H�O �2 (65) �2 (66) �P (67) �2 (68) �2(69) �P (70) �P (71) �U (72)�3Number of returns~ �4@�418,700�445,900 �41,211�4208,222�4192,021�415,946 �5255"�3 Number of shareholders~ �6Z@�635,440�672,994 �63,525�6460,749�6430,678�629,021 �71,050�3Total receipts [2]~ �6j3��6 19,792,461�6 26,233,780�6154,211�6 55,375,832�6 41,869,676�6 13,339,845�7166,311�3 Business receipts~ �6"q��6 17,701,455�6 25,853,390�6115,828�6 52,417,375�6 39,668,647�6 12,624,241�7*124,4871�8) Interest on Government obligations: �6�6�6�6�6�6�6�7�9State and local [2]~ �6@�641,881�662,964 �6*350�640,720�637,683 �63,028 �79'�3 Net gain, noncapital assets~ �6�(@�635,772 �67,297 �684�6528,860�6103,600�6425,260~ �7�3 Other receipts~ �6fW�6 2,013,353�6310,128�637,948�6 2,388,877�6 2,059,746�6287,316�741,815�3Total deductions~ �6Vy1�6 16,130,201�6 22,088,623�684,605�6 47,507,897�6 35,302,626�6 12,127,950�777,321�3 Cost of goods sold~ �6�-l�6 1,260,993�6 3,902,482 �66,834�6 12,530,756�6 8,174,630�6 4,338,663�717,463$�3 Compensation of officers~ �6N�6�6 3,549,614�6 3,447,073�6*10,170�6 3,266,727�6 2,861,341�6398,399 �76,987�3 Repairs~ �6 4@�665,678�6125,097 �6627�6655,837�6359,899�6295,235 �7703�3 Bad debts~ �6l9A�628,575�640,582 �6112�6140,599�661,930�676,899 �71,769*�3" Rent paid on business property~ �6ؐ#A�6589,022�6964,081 �62,998�6 2,523,095�6 1,629,592�6892,817 �7686�3 Taxes paid~ �6�1A�6508,803�6716,569 �65,781�6 1,395,922�6 1,040,723�6352,804�7*2,396�3 Interest paid~ �6>�?�6322,785�6224,136 �64,490�6 1,131,562�6752,382�6377,802 �71,378�3 Amortization~ �6@�6155,443�6123,228 �6*516�6329,258�6317,655 �68,256�7*3,347�3 Depreciation~ �6A�6202,504�6246,810 �63,759�6 2,425,784�6608,035�6 1,815,847 �71,903�3 Depletion~ �6~ �6~ �6~ �6 �649 �649~ �6~ �7�3 Advertising~ �6T A�6124,544�6252,581 �658�6 1,095,825�6955,082�6139,025�7*1,718� ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,v@� ,�@� ,�@� ,�@ � ,Z@� ,�@� ,�@2�8* Pension, profit-sharing, stock bonus, �6�6�6�6�6�6�6�7�9and annuity plans~ �6@�6261,551�6324,670 �694�6234,634�6210,348�623,826 �7460%�3 Employee benefit programs~ �6`@�6214,036�6381,559 �64,074�6445,056�6336,844�6107,625 �7587'�3 Net loss, noncapital assets~ �6ܮ@�626,873 �694 �617�636,411�621,258�6*15,152~ �7 �3 Other deductions [3]~ �6�,�~ �6Q~ �62�~ �6`@~ �6~ �6H~ �6~~ �7@0�3(Total receipts less total deductions [2]~ �6�6 3,662,260�6 4,145,157�669,606�6 7,867,935�6 6,567,050�6 1,211,895�788,990>�36Net income (less deficit) from a trade or business [2]~ �6j_��6 3,620,379�6 4,082,193�669,256�6 7,827,215�6 6,529,367�6 1,208,868�788,980�3 Net income~ �6���6 4,114,836�6 4,101,374�673,842�6 8,420,617�6 7,029,130�6 1,302,184�789,302�3 Deficit~ �6@�6494,457�619,181 �64,586�6593,401�6499,763�693,316 �73227�8/Portfolio income (less deficit) distributed to �6�6�6�6�6�6�6�7�: shareholders~ �6? A�6 3,319,908�6344,525�6124,679�6 3,425,251�6 3,174,762�6236,082�714,408�3 Dividend income~ �62@�6383,680�622,283 �63,686�6203,797�6195,579 �68,075 �7143�3 Interest income~ �60�A�6390,401�6189,533�643,744�6 1,280,368�6 1,137,059�6133,726 �79,583�3 Royalty income~ �6�?�611,566~ �6 �64�652,712�627,872�620,162 �74,6783�3+ Net short-term capital gain (less loss)~ �6��6644,339�6-17,879�6-12,725�6124,572�6127,397�6-2,825 �7[4]2�;* Net long-term capital gain (less loss)~ �6@@�6 1,820,708�6146,833�689,938�6 1,750,978�6 1,674,041�676,934 �73(�3 Other portfolio income (net) �6*52�669,215�6*3,755 �6*33�612,825�612,815 �610~ �74�3,Real estate rental net income (less deficit)~ �6)@�644,563�613,967�6*3,023�6 6,369,712�6 6,346,263�623,448~ �7�3 Net income~ �6@�646,495�614,541�6*3,118�6 6,506,961�6 6,470,817�636,145~ �7�3 Deficit~ �6(@ �61,932 �6*573 �695�6137,250�6124,553�612,696~ �7<�34Net income (less deficit) from other rental activity~ �6X@ �62,808 �61,191 �614�6420,455�679,015�6341,440~ �7�3 Net income~ �6@ �65,291 �61,191 �614�6435,201�682,891�6352,310~ �7�3 Deficit �6*21 �62,483~ �6~ �6�614,746 �63,876�610,871~ �7�3Total net income~ �6k��6 6,987,659�6 4,441,875�6196,972�6 18,042,633�6 16,129,408�6 1,809,837�7103,388"�<Footnotes at end of table.�G�G�G�G�G�G�G�np�hTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental ��������J�BIncome, and Total Net Income, by Major Industrial Group--Continued��������_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]������������������E�V�o�p-�q%Administrative and support and waste �r�W)�s!Health care and social assistance�t�O�u Professional,�) Management�v+�w#management and remediation services�x�!�\�y �BItem� scientific, and �)of�0�z � Waste�) Educational� �( Offices of ,l@ ,�@ ,�@ ,�@ ,h@ ,�@ ,�@ ,�@ ,�@  ,�@  ,�@  ,�@  ,�@  ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@O technical) companies0 Administrative management)services0(health O services)(holding  Total and support  and0  Total+ practitionersO ) companies)  services remediation) (and outpatientOD..DD.D( care centersE 2 (73) P (74) P (75) 2 (76) 2 (77) P (78) 2 (79) 1 (80)3Number of returns4300,753412,0674102,976496,178 46,798413,7584131,0925106,593"3 Number of shareholders6453,774651,0796153,8106142,696611,113619,9986184,2187145,1913Total receipts [2]6 200,910,1576 15,592,2046 100,782,9376 93,459,4996 7,323,4386 8,278,7146 99,839,4947 69,864,4343 Business receipts6 196,513,6316 4,823,3966 99,547,6386 92,337,7576 7,209,8816 8,189,7486 98,436,2197 68,807,8621 8) Interest on Government obligations:  6 6 6 6 6 6 6 7 9State and local [2] 628,356 6337,563 634,333 631,943 62,390 65,088 63,953 71,767' 3 Net gain, noncapital assets 6124,603 6119,812 686,406 659,526 626,880 629,073 617,952 78,955 3 Other receipts 6 4,243,567 6 10,311,434 6 1,114,560 6 1,030,273 684,287 654,806 6 1,381,370 7 1,045,850 3Total deductions 6 175,135,677 6 10,313,141 6 93,060,813 6 86,615,287 6 6,445,526 6 7,384,719 6 86,488,973 7 58,864,5183 Cost of goods sold6 53,734,2666122,3266 40,641,7826 38,631,2796 2,010,5026 1,838,7436 8,939,7937 4,288,344$3 Compensation of officers6 21,694,2476830,2446 4,357,2646 4,089,5906267,6746437,9996 14,174,8657 12,567,4173 Repairs6946,7076126,4796567,8916417,6366150,255692,2856786,6217493,4443 Bad debts6290,2366459,3596478,6626452,072626,590627,5456188,644748,274*3" Rent paid on business property6 6,391,443699,7926 2,245,1346 1,965,4546279,6806508,2246 4,542,5897 3,251,6493 Taxes paid6 5,895,1546319,1586 4,164,5226 3,947,9616216,5616283,0396 3,528,4507 2,166,9973 Interest paid6 1,006,2266 4,572,8226644,6946516,7226127,971645,5826925,5487482,1103 Amortization6231,1086115,9966119,816697,219622,596611,8466195,7607142,7733 Depreciation6 1,901,0566301,7676 1,543,8776 1,152,3996391,4786152,9766 1,226,4077709,8353 Depletion 6*22 61,627 6227~ 6 6227~ 6 6*127~ 73 Advertising6 1,907,580689,1956843,5616803,023640,5386412,0716822,9567684,66028* Pension, profit-sharing, stock bonus, 666666679and annuity plans6 2,287,250679,6716271,2936237,847633,446624,7756 1,719,7857 1,609,243%3 Employee benefit programs6 2,345,5266194,4616 1,402,9926 1,267,9986134,994667,2576 1,270,0607660,193'3 Net loss, noncapital assets611,573 64,673628,080 68,9916*19,0896*4,283630,3417*24,248 3 Other deductions [3]~ 6<~ 6�~ 6��~ 6Z~ 6RA�~ 6:I�~ 6 z ~ 7�03(Total receipts less total deductions [2]6 25,774,4806 5,279,0636 7,722,1246 6,844,2126877,9126893,9956 13,350,5227 10,999,916>36Net income (less deficit) from a trade or business [2]6 25,746,1236 4,941,5006 7,687,7916 6,812,2696875,5226888,9086 13,346,5697 10,998,150  ,l@! ,�@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,�@, ,�@- ,�@. ,�@/ ,�@0 ,�@1 ,�@2 ,v@3 ,�@4 ,�@5 ,�@ 6 ,Z@7 ,�@8 ,Z@9 ,Z@: ,�@; ,�@< ,�@= ,�@> ,�@? ,�@ 3 Net income 6 26,147,177 6 5,112,826 6 7,753,233 6 6,868,280 6884,954 6889,869 6 13,371,438 7 11,017,117!3 Deficit!6401,054!6171,325!665,442!656,011!6*9,431 !6*961!624,870!7*18,9687"8/Portfolio income (less deficit) distributed to "6"6"6"6"6"6"6"7#: shareholders#6 4,345,632#6 3,781,502#6706,745#6604,856#6101,889#633,784#6187,112#7104,714$3 Dividend income$698,906$6277,981$642,893$641,223 $61,670 $62,636$613,340$711,185%3 Interest income%6815,940%6811,458%6259,445%6226,940%632,505%624,819%6147,455%784,608&3 Royalty income&618,757&631,404&610,749&610,749~ &6 &6165 &61~ &73'3+ Net short-term capital gain (less loss)'633,527'6101,605'6-22,479'6-21,364'6-1,115 '6*269'6-9,251'7-6,6122(;* Net long-term capital gain (less loss)(6 3,378,495(6 2,369,157(6416,080(6347,273(668,808 (65,896(637,927(717,892()3 Other portfolio income (net) )67)6189,898 )657 )635 )621~ )6)6-2,359)7-2,3594*3,Real estate rental net income (less deficit)*6119,761*661,447*617,831*613,862 *63,968 *6976*629,389*717,395+3 Net income+6133,103+671,347+618,610+614,641 +63,968 +61,114+634,686+721,751,3 Deficit,613,342 ,69,900 ,6779 ,6779 ,6[4] ,6137 ,65,297,7*4,356<-34Net income (less deficit) from other rental activity-6103,893-613,004 -6767 -6-692 -61,459 -6*852-626,601-7*20,162.3 Net income.6105,754.616,803 .61,712 .6253 .61,459 .6*852.626,842.7*20,162/3 Deficit/6*1,862 /63,800 /6945 /6945~ /6~ /6 /6*241~ /703Total net income0K 30,315,4090K 8,797,4540K 8,413,1340K 7,430,2950K982,8390K924,5200K 13,589,6710L 11,140,421"1<Footnotes at end of table.1M1M1M1M1M1M1M1Np2hTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental 22222222J3BIncome, and Total Net Income, by Major Industrial Group--Continued33333333_4W[All figures are estimates based on samples--money amounts are in thousands of dollars]444444445555555556E46{,Health care and social assistance--continued6|6}+6~#Arts, entertainment, and recreation66}'6~Accommodation and food services67O7�7�7�7�7�7�7�7�8O8$8$8l8l8l8l8l8d 9BItem9 Miscellaneous9 Hospitals,9)9) Other arts,9) Amusement,9)9) 9(Food:O: health care and: nursing,  :)Total:)entertainment,:) gambling, and :)Total:)Accom-:(services;O; social; and residential; ;)and;) recreation;;)modation;( and drinking</<D assistance<Dcare facilities<.<. recreation<. industries<.<.<Cplaces=0 =2 (81) =2 (82) =P (83) =P (84) =P (85) =P (86) =P (87) =1 (88)>3Number of returns>419,784 >44,716>434,108>417,389>416,719>493,143>410,714>582,429"?3 Number of shareholders?629,096 ?69,931?661,604?623,700?637,904?6192,124?630,567?7161,557@ ,l@A ,�@B ,�@C ,�@D ,�@E ,�@F ,�@G ,�@H ,�@I ,�@J ,�@K ,�@L ,�@M ,�@N ,�@O ,�@P ,�@Q ,�@R ,�@S ,�@T ,�@U ,�@V ,�@W ,�@X ,�@Y ,�@Z ,�@[ ,�@\ ,�@] ,�@^ ,�@_ ,�@@3Total receipts [2]@6 17,216,847@6 12,758,213@6 23,825,699@6 9,284,938@6 14,540,761@6 89,179,372@6 10,327,472@7 78,851,901A3 Business receiptsA6 17,023,719A6 12,604,638A6 22,730,593A6 8,775,385A6 13,955,208A6 87,603,691A6 10,085,186A7 77,518,5051B8) Interest on Government obligations: B6B6B6B6B6B6B6B7C9State and local [2] C61,046 C61,140C611,296 C67,640 C63,656 C62,878 C61,952 C7926'D3 Net gain, noncapital assets D61,849 D67,149D682,122 D64,778D677,344D6380,665D663,851D7316,814E3 Other receiptsE6190,233E6145,286E6 1,001,688E6497,136E6504,552E6 1,192,138E6176,483E7 1,015,656F3Total deductionsF6 15,667,978F6 11,956,476F6 20,380,903F6 7,443,756F6 12,937,147F6 82,624,255F6 9,427,645F7 73,196,611G3 Cost of goods soldG6 3,409,434G6 1,242,015G6 4,314,539G6951,729G6 3,362,810G6 32,844,456G6 1,722,036G7 31,122,420$H3 Compensation of officersH6 1,336,232H6271,216H6 2,017,936H6 1,368,839H6649,097H6 2,541,505H6290,992H7 2,250,513I3 RepairsI6170,430I6122,747I6451,661I637,323I6414,337I6 1,557,605I6286,930I7 1,270,675J3 Bad debtsJ679,169J661,201J640,717J624,653J616,064J669,009J619,783J749,226*K3" Rent paid on business propertyK6693,919K6597,021K6 1,331,554K6259,034K6 1,072,519K6 5,848,165K6406,561K7 5,441,604L3 Taxes paidL6708,016L6653,437L6976,943L6210,324L6766,619L6 3,756,224L6821,708L7 2,934,516M3 Interest paidM6137,489M6305,949M6410,032M682,114M6327,918M6 1,627,413M6766,833M7860,579N3 AmortizationN637,535N615,452N6162,948N6141,149N621,799N6317,692N658,577N7259,115O3 DepreciationO6263,989O6252,583O6893,918O6153,866O6740,051O6 2,157,730O6666,183O7 1,491,547P3 Depletion P6*127~ P6~ P6~ P6~ P6P6*3,145~ P6P7*3,145Q3 AdvertisingQ685,905Q652,391Q6393,784Q673,241Q6320,543Q6 2,175,456Q6197,269Q7 1,978,1882R8* Pension, profit-sharing, stock bonus, R6R6R6R6R6R6R6R7S9and annuity plansS654,630S655,912S6191,276S6134,013S657,263S6103,242S630,547S772,695%T3 Employee benefit programsT6270,681T6339,187T6149,226T632,038T6117,189T6628,804T6133,320T7495,484'U3 Net loss, noncapital assetsU6*5,612 U6*481 U6917 U6792 U6*125 U65,120 U6162 U74,958 V3 Other deductions [3]~ V6j�~ V6{�~ V66(~ V6Ɨ�~ V6v5~ V6NT�~ V6�~ V7j0W3(Total receipts less total deductions [2]W6 1,548,869W6801,737W6 3,444,796W6 1,841,182W6 1,603,613W6 6,555,117W6899,827W7 5,655,290>X36Net income (less deficit) from a trade or business [2]X6 1,547,822X6800,597X6 3,433,500X6 1,833,543X6 1,599,957X6 6,552,239X6897,875X7 5,654,364Y3 Net incomeY6 1,548,379Y6805,942Y6 3,554,895Y6 1,868,067Y6 1,686,827Y6 6,700,277Y6996,473Y7 5,703,804Z3 Deficit Z6557 Z65,345Z6121,395Z634,525Z686,870Z6148,038Z698,598Z749,4397[8/Portfolio income (less deficit) distributed to [6[6[6[6[6[6[6[7\: shareholders\621,752\660,645\6481,049\6226,968\6254,080\6 1,576,731\6853,960\7722,772]3 Dividend income ]6942 ]61,213]619,667]611,663 ]68,005]617,629 ]65,430]712,198^3 Interest income^623,401^639,446^6161,086^661,311^699,775^6348,080^6194,420^7153,659_3 Royalty income~ _6 _61_6134,228_680,010_6*54,217 _66,843~ _6 _76,843` ,l@a ,�@b ,�@c ,�@d ,�@e ,�@f ,�@g ,�@h ,�@i ,�@j ,�@k ,v@l ,�@m ,�@n ,�@ o ,Z@p ,j@q ,f@r ,z@s ,�@t ,@u ,g@v ,i@w ,w@x ,�@y ,�@z ,�@{ ,�@| ,�@} ,�@~ ,�@ ,�@3`3+ Net short-term capital gain (less loss) `6*-390`6-2,249`6-2,311`6-2,772 `6461`6-9,261`6-2,118`7-7,1432a;* Net long-term capital gain (less loss)a6-2,200a622,235a6153,989a662,367a691,621a6 1,212,837a6655,693a7557,144(b3 Other portfolio income (net) b6[4]~ b6b614,390b614,390 b61 b6*604 b6*534 b7704c3,Real estate rental net income (less deficit) c6196c611,798c651,782c615,876c635,906c672,198c624,880c747,318d3 Net income d6306d612,629d656,569d617,611d638,958d689,985d640,271d749,714e3 Deficit e6110 e6831 e64,786e6*1,735 e63,051e617,787e6*15,391 e72,396<f34Net income (less deficit) from other rental activity f6*630 f65,809f613,569 f6-462f6*14,031f615,986f6*1,515f7*14,471g3 Net income g6871 g65,809g6*15,016 g6985g6*14,031g616,160g6*1,516g7*14,644h3 Deficit h6*241~ h6 h61,447 h61,447~ h6 h6174 h6[4] h7173i3Total net incomeiK 1,570,401iK878,849iK 3,979,900iK 2,075,925iK 1,903,975iK 8,217,154iK 1,778,230iL 6,438,924"j<Footnotes at end of table.jMjMjMjMjMjMjMjNpkhTable 2.--2001, S Corporations with Net Income: Total Receipts and Deductions, Portfolio Income, Rental kkkkkkkkJlBIncome, and Total Net Income, by Major Industrial Group--Continuedllllllll_mW[All figures are estimates based on samples--money amounts are in thousands of dollars]mmmmmmmmnnnnnnOnOnOnOoEo?Other serviceso@o@o@oNoNoNoNpOp$p&p&p� Religious,pMpMpMpMqOq q)Repairq)PersonalqB grantmaking,qMqMqMqM rBItem r Total r)andr) and laundryrBcivic,rMrMrMrMsOs s) maintenances)servicessB professional,sMsMsMsMtOt t)t)tB and similartMtMtMtMu/uDu.u.uH organizationsuMuMuMuMv0 v2 (89) vP (90)vP (91)  vU (92)vfvfvfvfw�Number of returnsw�112,382w�59,387w�52,515 w�*480wfwfwfwf"x� Number of shareholdersx�169,969x�86,167x�83,229 x�*573xfxfxfxfy�Total receipts [2]y� 66,540,547y� 38,079,919y� 28,147,905y�*312,724yfyfyfyfz� Business receiptsz� 66,023,341z� 37,897,307z� 27,813,255z�*312,780zfzfzfzfC{�; Interest on Government obligations: State and local [2] {�7,257 {�131 {�7,126~ {�{f{f{f{f&|� Net gain, noncapital assets|�104,535|�43,604|�60,931~ |�|f|f|f|f}� Other receipts}�405,414}�138,877}�266,593 }�-56}f}f}f}f~�Total deductions~� 61,514,107~� 35,503,037~� 25,731,012~�*280,058~f~f~f~f� Cost of goods sold� 26,720,292� 18,334,773� 8,295,760�*89,759ffff ,l@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,}@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,@#� Compensation of officers� 4,054,470� 2,428,668� 1,616,230�*9,572ffff�� Repairs�.��681,233��317,647��363,375 ��*211�f�f�f�f�� Bad debts��138,995��53,649��85,330 ��16�f�f�f�f)��! Rent paid on business property�� 3,988,416�� 1,927,462�� 2,046,882��*14,072�f�f�f�f�� Taxes paid�� 2,089,454�� 1,192,119��894,314��*3,021�f�f�f�f�� Interest paid��568,200��271,432��296,320 ��448�f�f�f�f�� Amortization��147,532��71,773��75,705 ��54�f�f�f�f�� Depreciation�� 1,343,966��555,403��787,167��*1,397�f�f�f�f�� Depletion ��*527 ��*419 ��108~ ���f�f�f�f�� Advertising�� 1,178,658��554,421��597,814��*26,423�f�f�f�fB��: Pension, profit-sharing, stock bonus, and annuity plans��180,867��97,058��83,793 ��16�f�f�f�f$�� Employee benefit programs��678,252��388,687��288,547 ��1,018�f�f�f�f&�� Net loss, noncapital assets ��990 ��*895 ��86 ��8�f�f�f�f �3 Other deductions [3]~ ���~ ��^'8~ ��t��*134,044�f�f�f�f0�3(Total receipts less total deductions [2]�� 5,026,440�� 2,576,882�� 2,416,893��*32,665�f�f�f�f>�36Net income (less deficit) from a trade or business [2]�� 5,019,183�� 2,576,751�� 2,409,767��*32,665�f�f�f�f�� Net income�� 5,104,203�� 2,599,984�� 2,471,554��*32,665�f�f�f�f�� Deficit�..��85,020��*23,233��61,786~ ���f�f�f�fC��;Portfolio income (less deficit) distributed to shareholders��352,676��125,827��226,729 ��119�f�f�f�f�� Dividend income ��6,830 ��1,417 ��5,401 ��12�f�f�f�f�� Interest income��159,979��53,656��106,216 ��107�f�f�f�f�� Royalty income ��133 ��133~ ��~ ���f�f�f�f2��* Net short-term capital gain (less loss)��-18,103 ��-745��-17,359~ ���f�f�f�f1��) Net long-term capital gain (less loss)��203,385��71,282��132,103~ ���f�f�f�f'�� Other portfolio income (net) ��*453 ��*84 ��*368~ ���f�f�f�f4��,Real estate rental net income (less deficit)��57,366��24,719��32,648~ ���f�f�f�f�� Net income��59,352��25,108��34,244~ ���f�f�f�f�� Deficit.. ��1,986 ��*390��*1,596~ ���f�f�f�f<��4Net income (less deficit) from other rental activity��*13,118��*10,191��*2,928~ ���f�f�f�f�� Net income��*13,119��*10,191��*2,928~ ���f�f�f�f�� Deficit�.. ��[4]~ �� ��[4]~ ���f�f�f�f��Total net income�� 5,442,344�� 2,737,488�� 2,672,072��*32,785�f�f�f�f� ,�@� ,Z@� ,�@� ,�@� ,�@� ,�@� ,o@� ,�@� ,�@�n�f�f�f���f�f�f�fr��j* Estimate should be used with caution because of the small number of sample returns on which it is based.���f�f���f�f�f�f`��X[1] Includes returns not allocable by industrial sector, which are not shown separately.���f�f���f�f�f�f����[2] Includes interest on Government obligations: State and local, which is not reflected in net income (less deficit) from a trade or business.���f�f���f�f�f�f���z[3] Other deductions include salaries and wages. Prior to 2001, salaries and wages were reported as a separate deduction.���f�f���f�f�f�f��[4] Less than $500.���f�f���f�f�f�f<��4NOTE: Detail may not add to totals due to rounding.���f�f���f�f�f�fW��OSource: IRS, Statistics of Income Spring Bulletin, Publication 1136, July 2004.���f�f���f�f�f�f�����0�0�O�f�f�f�f= hL,�> ��" ������������������������������