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Warning Text�?� � Warning Text ���%�X��TableStyleMedium9PivotStyleLight16`� FTable 16������  ;B   ;������# XUX[All figures are estimates based on samples-- money amounts are in thousands of dollars]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 labor 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 Size of total assets(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)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 $100,000,000= Ordinary loss from other partnerships and fiduciaries " Ordinary business income (loss)& Net short-term capital gain (loss)% Net long-term capital gain (loss)$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.7Note: Detail may not add to totals because of rounding.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 partners Farm net profit Farm net loss [3] �Table 16. Partnerships Classified in the Finance and Insurance Sector: Total Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2013 [3] Between -$500 and +$500. 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