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H;�! 2�!� �<� �Z�+ �m�+ �h�0 �~�3�t�3�m�3�x@{�i�3�g@}�@�q@�c@�a@�i@�t@{�h@�j�0��@�j@�f�0xTable 4.--1995, S-Corporation Returns, Real Estate Rental Income, by Selected Industrial Divisions and Selected Industry_W[All figures are estimates based on samples--money amounts are in thousands of dollars]          """"" "All" Agriculture,""" !Item"industries [1]" forestry, and"Mining" Construction" Manufacturing""fishing""" " " " " " # $ $ $ $ $ %~ &�?~ &@~ &@~ &@~ &@ ' (Number of returns~ )A~ )@~ )@~ )a@~ )@ * ; Gross income~ )*%~ )A~ )@@~ )XA~ )f A **;"Real estate rental expenses, total~ )l�~ )d@~ )`@~ )] A~ )@-A*< Advertising~ 1 @ 1*346 1*22~ 1 }@~ 1l@24<Auto and travel~ 1� @ 1*388~ 1~ 1ȃ@~ 1h@2 <Cleaning and maintenance~ 1A  1*818 1*281~ 1@~ 1@2< Commissions~ 1@ 1*307~ 1~ 1@~ 1x@5< Insurance~ 1�A~ 1@ 1*370~ 1@~ 1Ԣ@2)<!Legal and other professional fees~ 1&�,~ 1H@ 1*545~ 1 @~ 1N@5<Interest expense~ 1{�1*26,578~ 1A@~ 1h@~ 1@5<Repairs~ 12~ 1@~ 1T@~ 1@~ 1Q@5 <Taxes~ 1.gv~ 1�@~ 1$@~ 1@@~ 1@5< Utilities~ 1~�<1*4,084~ 1h@~ 1k@~ 1}@5<Wages and salaries~ 1�-~ 1@ 1*221*11,065~ 1@5< Depreciation~ 1n2�~ 1@~ 1I@~ 1 H@~ 1`@5<Other expenses~ 1Rw~ 1@~ 1@~ 1�,@~ 1@J@57;/Net gain (loss) from sales of business property~ )1@ )*786~ )~ ) )*281*= Gain~ 1@ 1*786~ 1~ 1 1*2815= Loss~ 1G@~ 1~ 1~ 1~ 153>+Net income (less deficit) from partnerships)))))* �l�0!�n@"�p@#�q�3$��@%�h�&-i� '�F�!(�W�!)�M�!*�x�!�+<D�!,2�!-�<�.�Z�+/�m�+0 �h�01 �~�32 �u�33 �m�34 �t@}5 �i�36 �e@7 �}@8 �l@9 �c@: �a@{; �e@< �r@0= �h@> �j�0? ��@0 ; and fiduciaries~ )~ )4~ )v@~ )@~ )� *!= Income~ !1A!1*1,607!1*5,514~ !1?@~ !1@!5"= Deficit~ "1 # A"1*2,644"1*1,300~ "1@~ "1_@"54#;,Real estate rental net income (less deficit)~ #)~ #)i@~ #)f@~ #)@~ #)`@#2$= Income~ $1J�~ $1`@~ $1@ @~ $1@~ $1p_@$5%= Deficit~ %1L~>A~ %1@~ %1d@~ %1@~ %1@@%5&,&-&-&-&-&-&5'"'"+'.#Finance, insurance, and real estate'.'/("Transportation(" Wholesale("("(" )!Item)" and public)" and retail )"Total)" Real estate)"Services*" utilities *"trade*"*"*"+"+"+"+"+",#,$,$,$,$,$-%~ -&@~ -&@~ -& @~ -&"@~ -&$@-'.(Number of returns~ .)@~ .)@~ .)`�@~ .)@~ .)R@.*/; Gross income~ /)A~ /)�35~ /)�+{~ /)q~ /)^�9/**0;"Real estate rental expenses, total~ 0)8�A~ 0)j#~ 0)~ 0)N�~ 0)/0*1< Advertising11*1,514~ 11@~ 11@~ 11@2@~ 11@12142<Auto and travel 21*598~ 21@~ 21@~ 21p@~ 211@22 3<Cleaning and maintenance~ 31v@~ 31@~ 31A~ 31A~ 31@324< Commissions 41*666~ 41@~ 41@~ 41 @~ 41f@455< Insurance~ 51@~ 51x@~ 51�A~ 51A~ 51@<@52)6<!Legal and other professional fees~ 61@~ 61d@~ 61\�$A~ 61s$A~ 61@657<Interest expense~ 71@~ 71P�@~ 71V~ 71�~ 71vA758<Repairs~ 81@~ 81+@~ 81x3&A~ 81&,~ 81@85 9<Taxes~ 91�@~ 91@~ 91g~ 91>Fg~ 91 @95:< Utilities~ :1h@~ :1K@~ :1|3+A~ :1N"6~ :1@:5;<Wages and salaries;1*8,992~ ;1@~ ;1'~ ;1'~ ;1 @;5<< Depreciation~ <1�@~ <1�@~ <1ʂ~ <1̀~ <1A<5=<Other expenses~ =1N@~ =1�@~ =1FY^~ =1\~ =10`A=57>;/Net gain (loss) from sales of business property >)*83 >)*311~ >)@~ >)@ >)*-164>*?= Gain ?1*83 ?1*450~ ?1@~ ?1@ ?1*98?5@��@0A�t�0B�s�0C�n@3D�h@E�i�3F���G�h�Hi�I�F�:J����K�p@!@= Loss~ @1 @1*139@1*10,494@1*10,494 @1*262@53A>+Net income (less deficit) from partnershipsA)A)A)A)A)A*B; and fiduciaries~ B)@~ B)@~ B)~ B)(O~ B)@@B*C= Income~ C1@~ C1@~ C1KA~ C1L�A~ C1j@C5D= Deficit~ D1@~ D1@~ D1A~ D1� A~ D1@D54E;,Real estate rental net income (less deficit)~ E) @~ E)A~ E)XV~ E) [T~ E)AE2F= Income~ F1@@~ F1A~ F1�+�~ F1z�~ F1LFAF5G= Deficit~ G13@~ G1@@~ G1j~ G1�h~ G1@G5H6H7H7H7H7H7H8UI?M[1] Includes nature of business not allocable, which is not shown separately.I9I9I9I9I9:J?2NOTE: Detail may not add to total due to rounding.JJJJJ[K@SSOURCE: IRS, Statistics of Income Bulletin, Spring 1998, Document 1136 (Rev. 5-98).= h��#�> ����?�?�?�?m}ëwVBV?\XT0|0��0\XT|0|0ax\XT0|}w0$}w0|}��,�UwLt��qq     ��"