Table 1.--All Partnerships: Total Assets, Trade or Business Income and
Deductions, Portfolio Income, Rental Income, and Total Net Income, by
Selected Industrial Groups
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Agriculture,
forestry,
fishing, and
hunting
All
Item industries Total
(1) (2)
Number of partnerships 2,242,169 117,667
Number of partners 14,328,108 441,697
Total assets 8,866,560,101 80,353,597
Income and deductions from trade or
business:
Total Income 2,582,060,669 22,481,672
Business receipts 2,414,187,093 18,493,176
Ordinary income from other
partnerships and fiduciaries 32,370,871 222,889
Farm netprofit 2,892,121 2,812,305
Net gain, noncapital assets 6,980,473 456,546
Other income 125,630,111 496,756
Total deductions 2,455,848,170 24,671,942
Cost of sales and operations (1) 1,430,213,629 12,585,805
Inventory, beginning of year 175,335,232 1,167,951
Purchases 903,589,600 8,643,801
Cost of labor 58,736,031 553,034
Additional inventory costs
(section 263A) 12,337,529 32,621
Other costs 418,483,634 3,368,997
Less: Inventory, end of year 142,329,934 1,180,598
Salaries and wages 237,882,426 1,406,700
Guaranteed payments to partners 28,147,265 711,040
Rent paid 44,598,862 229,826
Interest paid 68,127,690 692,660
Taxes and licenses 36,416,569 249,157
Bad debts 14,176,575 42,019
Repairs and maintenance 13,535,089 253,810
Depreciation 82,897,056 802,880
Depletion 504,061 83,324
Retirement plans, etc. 6,444,065 28,205
Employee benefit programs 16,654,928 52,650
Net loss from other partnerships
and fiduciaries 26,854,498 480,628
Farm net loss 3,999,938 3,629,792
Net loss, noncapital assets 3,576,661 39,029
Other deductions 441,818,861 3,384,418
Net income (less deficit) from
trade or business 126,212,499 -2,190,271
Net income 266,933,632 3,705,776
Deficit 140,721,133 5,896,046
Portfolio income (less deficit)
distributed directly to partners 110,667,014 1,045,116
Interest income 70,225,315 330,572
Dividend income 26,271,049 38,110
Royalty income 7,984,177 84,974
Net short-term capital gain (less
deficit) -4,764,774 -3,614
Net long-term capital gain (less
deficit) 9,151,631 591,654
Other portfolio income (less
deficit) 1,799,616 * 3,418
Rental real estate income (less
deficit) 39,557,953 491,159
Net income 78,723,925 534,526
Defcit 39,165,972 43,367
Net income (less deficit) from other
rental activity -1,383,440 121,361
Net income 4,317,940 161,135
Defcit 5,701,380 39,773
Total net income (less deficit) (2) 270,667,169 -1,120,675
Net income 439,761,741 4,541,707
Deficit 169,094,572 5,662,382
Agriculture, forestry,
fishing, and hunting
Crop Animal
Item production production
(3) (4)
Number of partnerships 61,066 40,979
Number of partners 232,065 123,386
Total assets 30,533,321 25,653,945
Income and deductions from trade or
business:
Total Income 5,473,475 5,719,512
Business receipts 3,057,947 4,638,260
Ordinary income from other
partnerships and fiduciaries 92,929 * 16,892
Farm netprofit 2,123,044 681,489
Net gain, noncapital assets 93,258 276,017
Other income 106,297 106,854
Total deductions 5,298,906 7,783,492
Cost of sales and operations (1) 1,949,253 3,585,177
Inventory, beginning of year 301,658 401,655
Purchases 1,149,541 2,414,449
Cost of labor 197,847 97,735
Additional inventory costs
(section 263A) * 492 * 2,911
Other costs 618,506 1,028,442
Less: Inventory, end of year 318,791 360,014
Salaries and wages 315,552 204,988
Guaranteed payments to partners 240,653 298,564
Rent paid 92,708 32,034
Interest paid 88,967 132,369
Taxes and licenses 52,668 33,850
Bad debts * 2,403 * 948
Repairs and maintenance 68,251 49,186
Depreciation 157,529 279,268
Depletion 10 --
Retirement plans, etc. 9,141 2,144
Employee benefit programs 14,529 9,853
Net loss from other partnerships
and fiduciaries 47,919 188,278
Farm net loss 1,653,781 1,867,207
Net loss, noncapital assets 9,596 27,663
Other deductions 595,948 1,071,963
Net income (less deficit) from
trade or business 174,569 -2,063,981
Net income 2,148,765 713,636
Deficit 1,974,196 2,777,617
Portfolio income (less deficit)
distributed directly to partners 485,845 268,322
Interest income 122,624 105,020
Dividend income 16,659 10,669
Royalty income * 20,878 44,372
Net short-term capital gain (less
deficit) -5,418 1,384
Net long-term capital gain (less
deficit) 330,959 103,601
Other portfolio income (less
deficit) * 142 * 3,276
Rental real estate income (less
deficit) 251,953 164,274
Net income 262,039 197,310
Defcit 10,086 33,036
Net income (less deficit) from other
rental activity 113,789 6,601
Net income 149,088 6,632
Defcit 35,300 * 31
Total net income (less deficit) (2) 700,615 -1,729,768
Net income 2,584,266 965,734
Deficit 1,883,650 2,695,502
Agriculture, forestry,
fishing, and hunting
Fishing,
Forestry hunting,
and and
Item logging trapping
(5) (6)
Number of partnerships 6,928 1,420
Number of partners 62,435 5,067
Total assets 19,512,598 903,484
Income and deductions from trade or
business:
Total Income 3,739,531 1,138,107
Business receipts 3,458,446 1,055,252
Ordinary income from other
partnerships and fiduciaries * 67,464 * 30,278
Farm netprofit * 3,145 --
Net gain, noncapital assets 24,271 * 42,950
Other income 186,205 * 9,626
Total deductions 4,090,592 1,088,048
Cost of sales and operations (1) 2,016,373 521,866
Inventory, beginning of year 120,131 * 49,983
Purchases 1,101,767 * 229,770
Cost of labor * 89,540 * 55,028
Additional inventory costs
(section 263A) * 19,937 919
Other costs 802,533 218,246
Less: Inventory, end of year * 117,534 * 32,080
Salaries and wages 237,975 * 67,100
Guaranteed payments to partners 98,636 * 35,612
Rent paid 28,035 14,537
Interest paid 350,944 64,489
Taxes and licenses 95,396 6,710
Bad debts * 432 * 600
Repairs and maintenance 53,757 21,051
Depreciation 102,858 76,169
Depletion * 83,314 --
Retirement plans, etc. * 12,936 --
Employee benefit programs 18,066 531
Net loss from other partnerships
and fiduciaries 229,403 * 15,029
Farm net loss 33,298 --
Net loss, noncapital assets 1,021 4
Other deductions 728,148 264,351
Net income (less deficit) from
trade or business -351,061 50,059
Net income 446,853 151,479
Deficit 797,914 * 101,420
Portfolio income (less deficit)
distributed directly to partners 279,749 5,134
Interest income 93,599 5,134
Dividend income 10,605 --
Royalty income * 19,724 --
Net short-term capital gain (less
deficit) * 420 --
Net long-term capital gain (less
deficit) 155,401 --
Other portfolio income (less
deficit) -- --
Rental real estate income (less
deficit) 48,444 --
Net income 48,444 --
Defcit -- --
Net income (less deficit) from other
rental activity 843 * 2,880
Net income * 2,327 * 2,880
Defcit * 1,484 --
Total net income (less deficit) (2) -177,847 58,073
Net income 563,179 157,172
Deficit 741,026 99,099
Agriculture,
forestry,
fishing, and
hunting
Support
activities
for Mining
agriculture
Item and forestry Total
(7) (8)
Number of partnerships 7,274 29,549
Number of partners 18,744 508,417
Total assets 3,750,249 140,522,798
Income and deductions from trade or
business:
Total Income 6,411,046 59,060,388
Business receipts 6,283,270 54,836,750
Ordinary income from other
partnerships and fiduciaries * 15,326 777,360
Farm netprofit * 4,626 * 53
Net gain, noncapital assets 20,050 1,125,602
Other income 87,774 2,320,623
Total deductions 6,410,903 49,234,776
Cost of sales and operations (1) 4,513,136 27,796,384
Inventory, beginning of year 294,524 1,364,911
Purchases 3,748,273 15,358,899
Cost of labor 112,884 1,554,437
Additional inventory costs
(section 263A) * 8,363 444,757
Other costs 701,271 11,137,136
Less: Inventory, end of year 352,179 2,063,755
Salaries and wages 581,085 1,419,518
Guaranteed payments to partners 37,575 155,626
Rent paid 62,512 248,787
Interest paid 55,891 1,432,313
Taxes and licenses 60,533 1,306,383
Bad debts 37,635 54,542
Repairs and maintenance 61,564 324,811
Depreciation 187,057 4,588,843
Depletion -- 294,470
Retirement plans, etc. 3,985 41,918
Employee benefit programs 9,671 197,302
Net loss from other partnerships
and fiduciaries -- 831,349
Farm net loss 75,506 * 14,543
Net loss, noncapital assets 744 35,150
Other deductions 724,008 10,492,837
Net income (less deficit) from
trade or business 143 9,825,612
Net income 245,043 15,733,697
Deficit 244,899 5,908,085
Portfolio income (less deficit)
distributed directly to partners 6,065 2,293,405
Interest income 4,195 491,211
Dividend income * 177 102,688
Royalty income -- 1,521,004
Net short-term capital gain (less
deficit) -- -21,427
Net long-term capital gain (less
deficit) * 1,693 189,976
Other portfolio income (less
deficit) -- 9,953
Rental real estate income (less
deficit) * 26,488 25,390
Net income * 26,733 43,700
Defcit * 244 18,310
Net income (less deficit) from other
rental activity * 2,751 18,325
Net income * 207 18,350
Defcit * 2,959 * 25
Total net income (less deficit) (2) 28,252 11,994,183
Net income 271,357 17,592,960
Deficit 243,105 5,598,778
Mining
Oil and gas Other
Item extraction mining
(9) (10)
Number of partnerships 24,523 3,586
Number of partners 469,218 30,674
Total assets 119,104,253 19,273,892
Income and deductions from trade or
business:
Total Income 44,812,900 11,490,617
Business receipts 42,018,368 10,114,028
Ordinary income from other
partnerships and fiduciaries 530,437 246,805
Farm netprofit -- --
Net gain, noncapital assets 710,639 403,029
Other income 1,553,403 726,755
Total deductions 35,472,038 10,969,456
Cost of sales and operations (1) 18,328,515 7,806,480
Inventory, beginning of year 489,103 713,054
Purchases 12,216,842 2,284,565
Cost of labor 345,558 1,037,636
Additional inventory costs
(section 263A) 348,609 85,175
Other costs 6,043,042 4,471,621
Less: Inventory, end of year 1,114,639 785,570
Salaries and wages 660,927 416,077
Guaranteed payments to partners 91,664 53,865
Rent paid 135,123 54,454
Interest paid 1,067,776 317,093
Taxes and licenses 1,011,727 261,435
Bad debts 18,714 24,357
Repairs and maintenance 203,903 84,881
Depreciation 4,004,367 446,010
Depletion 17,471 275,634
Retirement plans, etc. 15,204 25,297
Employee benefit programs 53,885 112,384
Net loss from other partnerships
and fiduciaries 800,357 * 30,992
Farm net loss * 12,280 * 2,263
Net loss, noncapital assets 33,129 * 2,021
Other deductions 9,016,996 1,056,213
Net income (less deficit) from
trade or business 9,340,861 521,161
Net income 13,999,531 1,518,050
Deficit 4,658,669 996,889
Portfolio income (less deficit)
distributed directly to partners 2,128,035 146,764
Interest income 442,668 46,912
Dividend income 95,464 2,499
Royalty income 1,467,055 46,961
Net short-term capital gain (less
deficit) -9,839 * -5,525
Net long-term capital gain (less
deficit) 123,324 55,328
Other portfolio income (less
deficit) 9,364 589
Rental real estate income (less
deficit) 6,556 18,835
Net income 22,504 21,197
Defcit 15,948 2,362
Net income (less deficit) from other
rental activity 9,260 * 2,958
Net income 9,286 * 2,958
Defcit * 25 --
Total net income (less deficit) (2) 11,371,228 639,915
Net income 15,752,456 1,613,255
Deficit 4,381,228 973,340
Mining
Support
activities
Item for mining Utilities
(11) (12)
Number of partnerships 1,441 2,507
Number of partners 8,525 46,806
Total assets 2,144,653 164,554,121
Income and deductions from trade or
business:
Total Income 2,756,872 148,611,796
Business receipts 2,704,355 146,591,432
Ordinary income from other
partnerships and fiduciaries 118 816,899
Farm netprofit -- 146
Net gain, noncapital assets 11,934 16,444
Other income 40,466 1,186,874
Total deductions 2,793,282 148,307,489
Cost of sales and operations (1) 1,661,389 112,017,550
Inventory, beginning of year 162,753 1,090,770
Purchases 857,492 95,222,772
Cost of labor * 171,244 298,563
Additional inventory costs
(section 263A) * 10,973 9,034
Other costs 622,473 15,463,914
Less: Inventory, end of year 163,545 837,497
Salaries and wages 342,514 1,295,427
Guaranteed payments to partners * 10,097 * 64,349
Rent paid 59,209 866,639
Interest paid 47,445 3,152,988
Taxes and licenses 33,221 705,165
Bad debts 11,470 119,425
Repairs and maintenance 36,028 468,044
Depreciation 138,466 3,319,114
Depletion 1,365 * 51,158
Retirement plans, etc. * 1,417 74,986
Employee benefit programs 31,034 198,676
Net loss from other partnerships
and fiduciaries -- 185,379
Farm net loss -- --
Net loss, noncapital assets -- 184,620
Other deductions 419,628 25,603,970
Net income (less deficit) from
trade or business -36,410 304,307
Net income 216,116 5,144,236
Deficit 252,527 4,839,930
Portfolio income (less deficit)
distributed directly to partners 18,606 479,572
Interest income 1,630 596,450
Dividend income * 4,725 113,984
Royalty income * 6,988 2
Net short-term capital gain (less
deficit) * -6,063 -357,267
Net long-term capital gain (less
deficit) * 11,325 * 126,315
Other portfolio income (less
deficit) -- * 87
Rental real estate income (less
deficit) -- 496
Net income -- 973
Defcit -- 477
Net income (less deficit) from other
rental activity 6,106 * 44,268
Net income 6,106 * 44,268
Defcit -- --
Total net income (less deficit) (2) -16,960 1,059,594
Net income 227,249 5,596,380
Deficit 244,210 4,536,786
Construction
Construction
of
Item Total buildings
(13) (14)
Number of partnerships 134,114 53,982
Number of partners 400,966 163,633
Total assets 144,637,995 76,511,075
Income and deductions from trade or
business:
Total Income 174,023,776 99,411,754
Business receipts 169,589,554 97,819,900
Ordinary income from other
partnerships and fiduciaries 1,060,955 675,715
Farm netprofit * 2,999 --
Net gain, noncapital assets 197,285 113,405
Other income 3,172,983 802,735
Total deductions 163,949,886 93,455,232
Cost of sales and operations (1) 132,228,575 77,169,645
Inventory, beginning of year 29,345,658 17,297,613
Purchases 44,802,782 29,158,229
Cost of labor 7,959,793 2,171,912
Additional inventory costs
(section 263A) 4,769,044 3,824,478
Other costs 74,719,430 43,508,724
Less: Inventory, end of year 30,017,761 19,119,730
Salaries and wages 5,680,600 2,324,892
Guaranteed payments to partners 1,516,533 600,605
Rent paid 689,558 221,478
Interest paid 1,901,946 930,972
Taxes and licenses 1,041,325 363,605
Bad debts 141,726 47,334
Repairs and maintenance 411,654 99,777
Depreciation 1,411,910 352,813
Depletion * 784 --
Retirement plans, etc. 119,281 46,044
Employee benefit programs 290,826 112,253
Net loss from other partnerships
and fiduciaries 375,649 78,682
Farm net loss 38,914 --
Net loss, noncapital assets 117,343 83,611
Other deductions 17,983,262 11,023,521
Net income (less deficit) from
trade or business 10,073,890 5,956,523
Net income 15,073,812 7,981,055
Deficit 4,999,922 2,024,532
Portfolio income (less deficit)
distributed directly to partners 1,962,761 259,969
Interest income 583,818 185,970
Dividend income 35,139 7,105
Royalty income * 3,361 (3)
Net short-term capital gain (less
deficit) 100,911 -42,492
Net long-term capital gain (less
deficit) 1,289,601 107,778
Other portfolio income (less
deficit) * -50,068 * 1,608
Rental real estate income (less
deficit) 50,607 -41,308
Net income 357,480 161,530
Defcit 306,872 202,837
Net income (less deficit) from other
rental activity 29,776 994
Net income 31,519 2,670
Defcit * 1,743 * 1,676
Total net income (less deficit) (2) 10,726,523 6,110,892
Net income 15,771,154 8,210,410
Deficit 5,044,631 2,099,518
Construction
Heavy and civil engineering
construction
Utility
system
Item Total construction
(15) (16)
Number of partnerships 33,923 1,077
Number of partners 133,732 2,492
Total assets 59,487,045 2,218,510
Income and deductions from trade or
business:
Total Income 45,760,886 2,714,585
Business receipts 43,996,050 2,676,115
Ordinary income from other
partnerships and fiduciaries 347,169 471
Farm netprofit -- --
Net gain, noncapital assets 68,735 * 3,080
Other income 1,348,932 34,918
Total deductions 43,174,528 2,606,484
Cost of sales and operations (1) 36,916,855 2,105,880
Inventory, beginning of year 11,488,940 495
Purchases 9,228,498 269,931
Cost of labor 1,874,741 171,801
Additional inventory costs
(section 263A) 862,878 * 72,318
Other costs 23,601,172 1,473,610
Less: Inventory, end of year 10,436,958 * 476
Salaries and wages 879,466 103,114
Guaranteed payments to partners 151,378 * 24,791
Rent paid 120,311 17,763
Interest paid 747,884 20,455
Taxes and licenses 301,001 28,383
Bad debts 47,605 * 21,936
Repairs and maintenance 119,921 14,070
Depreciation 475,104 103,543
Depletion * 784 --
Retirement plans, etc. 22,143 * 919
Employee benefit programs 49,410 3,317
Net loss from other partnerships
and fiduciaries 294,341 * 5,466
Farm net loss * 34,332 * 1,458
Net loss, noncapital assets 24,412 --
Other deductions 2,989,582 155,388
Net income (less deficit) from
trade or business 2,586,358 108,101
Net income 4,966,567 214,300
Deficit 2,380,209 106,199
Portfolio income (less deficit)
distributed directly to partners 1,676,657 7,152
Interest income 377,559 6,633
Dividend income 25,688 * 182
Royalty income * 2,330 --
Net short-term capital gain (less
deficit) 148,602 * 1,507
Net long-term capital gain (less
deficit) 1,174,155 * 1,169
Other portfolio income (less
deficit) * -51,676 --
Rental real estate income (less
deficit) 87,060 --
Net income 189,444 --
Defcit 102,384 --
Net income (less deficit) from other
rental activity 27,094 * 298
Net income 27,152 * 298
Defcit * 59 --
Total net income (less deficit) (2) 3,054,412 115,214
Net income 5,418,307 220,352
Deficit 2,363,894 105,138
Construction
Heavy and civil engineering
construction
Other heavy
and civil
Land engineering
Item subdivision construction
(17) (18)
Number of partnerships 29,940 2,906
Number of partners 123,733 7,507
Total assets 49,153,644 8,114,891
Income and deductions from trade or
business:
Total Income 25,697,953 17,348,348
Business receipts 24,107,864 17,212,071
Ordinary income from other
partnerships and fiduciaries 337,322 * 9,376
Farm netprofit -- --
Net gain, noncapital assets 47,614 18,041
Other income 1,205,153 108,860
Total deductions 23,477,382 17,090,662
Cost of sales and operations (1) 19,653,933 15,157,042
Inventory, beginning of year 11,452,812 35,633
Purchases 7,363,069 1,595,498
Cost of labor 124,912 1,578,028
Additional inventory costs
(section 263A) 738,165 * 52,395
Other costs 10,190,086 11,937,476
Less: Inventory, end of year 10,394,494 41,988
Salaries and wages 336,664 439,689
Guaranteed payments to partners 86,528 40,059
Rent paid 41,557 60,991
Interest paid 608,020 119,409
Taxes and licenses 206,372 66,246
Bad debts 17,049 8,620
Repairs and maintenance 69,135 36,715
Depreciation 178,486 193,075
Depletion * 34 * 751
Retirement plans, etc. 5,640 15,584
Employee benefit programs 18,121 27,972
Net loss from other partnerships
and fiduciaries 269,043 * 19,832
Farm net loss * 28,695 * 4,179
Net loss, noncapital assets 24,219 * 193
Other deductions 1,933,889 900,305
Net income (less deficit) from
trade or business 2,220,571 257,686
Net income 3,786,964 965,302
Deficit 1,566,393 707,617
Portfolio income (less deficit)
distributed directly to partners 1,617,193 52,312
Interest income 330,485 40,441
Dividend income 16,073 9,434
Royalty income * 2,330 --
Net short-term capital gain (less
deficit) 147,987 * -892
Net long-term capital gain (less
deficit) 1,171,995 3,329
Other portfolio income (less
deficit) * -51,676 --
Rental real estate income (less
deficit) 86,874 * 186
Net income 189,183 * 261
Defcit 102,309 * 75
Net income (less deficit) from other
rental activity * 1,261 * 25,534
Net income * 1,305 * 25,549
Defcit * 43 15
Total net income (less deficit) (2) 2,605,917 333,281
Net income 4,187,949 1,010,006
Deficit 1,582,032 676,724
Construction
Special trade contractors
Foundation,
structure and
building
exterior
Item Total contractors
(19) (20)
Number of partnerships 46,209 9,946
Number of partners 103,601 23,090
Total assets 8,639,875 2,195,839
Income and deductions from trade or
business:
Total Income 28,851,136 6,812,139
Business receipts 27,773,604 6,738,172
Ordinary income from other
partnerships and fiduciaries * 38,071 34,381
Farm netprofit * 2,999 * 2,993
Net gain, noncapital assets 15,146 1,570
Other income 1,021,316 35,023
Total deductions 27,320,127 6,226,021
Cost of sales and operations (1) 18,142,075 4,470,410
Inventory, beginning of year 559,105 161,910
Purchases 6,416,054 1,714,233
Cost of labor 3,913,140 911,754
Additional inventory costs
(section 263A) 81,688 * 534
Other costs 7,609,534 1,822,091
Less: Inventory, end of year 461,073 140,112
Salaries and wages 2,476,242 475,869
Guaranteed payments to partners 764,550 179,108
Rent paid 347,769 73,063
Interest paid 223,090 25,453
Taxes and licenses 376,719 72,621
Bad debts 46,787 7,649
Repairs and maintenance 191,957 31,733
Depreciation 583,993 102,435
Depletion -- --
Retirement plans, etc. 51,094 12,344
Employee benefit programs 129,163 28,172
Net loss from other partnerships
and fiduciaries * 2,626 * 270
Farm net loss * 4,582 --
Net loss, noncapital assets 9,320 * 1,471
Other deductions 3,970,160 745,422
Net income (less deficit) from
trade or business 1,531,009 586,118
Net income 2,126,190 670,787
Deficit 595,181 84,669
Portfolio income (less deficit)
distributed directly to partners 26,135 5,102
Interest income 20,289 4,119
Dividend income 2,347 303
Royalty income * 1,031 * 1,006
Net short-term capital gain (less
deficit) -5,199 * -1,633
Net long-term capital gain (less
deficit) 7,668 * 1,308
Other portfolio income (less
deficit) -- --
Rental real estate income (less
deficit) 4,855 * -1,192
Net income * 6,506 * 458
Defcit * 1,652 * 1,650
Net income (less deficit) from other
rental activity * 1,689 --
Net income * 1,697 --
Defcit * 8 --
Total net income (less deficit) (2) 1,561,219 590,353
Net income 2,142,438 672,783
Deficit 581,219 82,430
Construction
Special trade contractors
Plumbing,
heating and
air-
Electrical conditioning
Item contractors contractors
(21) (22)
Number of partnerships 4,050 5,776
Number of partners 8,876 12,369
Total assets 802,730 1,737,812
Income and deductions from trade or
business:
Total Income 2,458,801 4,923,157
Business receipts 2,447,938 4,909,115
Ordinary income from other
partnerships and fiduciaries 48 * 2,586
Farm netprofit 5 --
Net gain, noncapital assets * 330 * 835
Other income 10,479 10,620
Total deductions 2,281,586 4,850,195
Cost of sales and operations (1) 1,687,880 3,485,431
Inventory, beginning of year * 35,907 80,847
Purchases 487,966 1,474,510
Cost of labor 368,755 758,416
Additional inventory costs
(section 263A) * 29,036 * 26,140
Other costs 776,795 1,234,011
Less: Inventory, end of year 10,579 97,215
Salaries and wages 155,509 376,432
Guaranteed payments to partners 59,542 49,318
Rent paid 20,942 54,526
Interest paid 9,268 69,359
Taxes and licenses 27,256 63,597
Bad debts * 2,997 12,117
Repairs and maintenance 8,785 12,934
Depreciation 33,408 88,150
Depletion -- --
Retirement plans, etc. 9,698 4,871
Employee benefit programs 8,125 25,654
Net loss from other partnerships
and fiduciaries * 106 * 42
Farm net loss * 4,582 --
Net loss, noncapital assets -- * 7,159
Other deductions 253,490 600,606
Net income (less deficit) from
trade or business 177,214 72,962
Net income 210,616 197,646
Deficit -33,402 124,683
Portfolio income (less deficit)
distributed directly to partners -4,566 3,297
Interest income 3,733 2,198
Dividend income * 678 * 62
Royalty income -- --
Net short-term capital gain (less
deficit) * -632 * 1,037
Net long-term capital gain (less
deficit) * -8,344 (3)
Other portfolio income (less
deficit) --
Rental real estate income (less
deficit) * 3,040 30
Net income * 3,040 30
Defcit -- --
Net income (less deficit) from other
rental activity -- --
Net income -- --
Defcit -- --
Total net income (less deficit) (2) 184,665 75,253
Net income 214,471 198,661
Deficit * 29,806 123,408
Construction
Special trade contractors
Other
Building specialty
finishing trade
Item contractors contractors
(23) (24)
Number of partnerships 13,200 13,238
Number of partners 29,768 29,499
Total assets 1,191,007 2,712,486
Income and deductions from trade or
business:
Total Income 6,244,188 8,412,851
Business receipts 6,207,250 7,471,129
Ordinary income from other
partnerships and fiduciaries * 1,044 * 12
Farm netprofit -- --
Net gain, noncapital assets 624 11,785
Other income 35,269 929,925
Total deductions 5,782,257 8,180,067
Cost of sales and operations (1) 3,770,469 4,727,885
Inventory, beginning of year 117,534 162,907
Purchases 1,582,479 1,156,867
Cost of labor 960,774 913,441
Additional inventory costs
(section 263A) * 12,304 * 13,674
Other costs 1,160,097 2,616,540
Less: Inventory, end of year 63,491 149,676
Salaries and wages 479,223 989,209
Guaranteed payments to partners 297,093 179,489
Rent paid 83,952 115,286
Interest paid 28,793 90,218
Taxes and licenses 73,722 139,524
Bad debts 9,020 15,004
Repairs and maintenance 19,576 118,929
Depreciation 92,593 267,407
Depletion -- --
Retirement plans, etc. 5,020 19,160
Employee benefit programs 21,539 45,673
Net loss from other partnerships
and fiduciaries -- * 2,209
Farm net loss -- --
Net loss, noncapital assets -- * 690
Other deductions 901,256 1,469,386
Net income (less deficit) from
trade or business 461,931 232,784
Net income 554,543 492,599
Deficit 92,612 259,815
Portfolio income (less deficit)
distributed directly to partners -893 23,195
Interest income 2,371 7,868
Dividend income * 215 * 1,089
Royalty income * 215 * 25
Net short-term capital gain (less
deficit) * -259 * -3,712
Net long-term capital gain (less
deficit) * -3,220 * 17,925
Other portfolio income (less
deficit) --
Rental real estate income (less
deficit) * 74 * 2,903
Net income * 74 * 2,905
Defcit -- * 2
Net income (less deficit) from other
rental activity * -8 * 1,697
Net income -- * 1,697
Defcit * 8 --
Total net income (less deficit) (2) 464,583 246,366
Net income 556,941 499,581
Deficit 92,358 253,216
Manufacturing
Food
Item Total manufacturing
(25) (26)
Number of partnerships 38,364 3,245
Number of partners 207,357 20,244
Total assets 366,315,806 25,365,967
Income and deductions from trade or
business:
Total Income 497,208,702 51,414,236
Business receipts 485,032,481 50,501,740
Ordinary income from other
partnerships and fiduciaries 3,086,149 87,327
Farm netprofit * 1,156 * 545
Net gain, noncapital assets 1,086,217 252,368
Other income 8,002,700 572,256
Total deductions 477,834,990 49,870,805
Cost of sales and operations (1) 376,741,790 40,449,083
Inventory, beginning of year 77,984,718 3,926,918
Purchases 183,802,246 29,939,457
Cost of labor 22,825,494 2,385,336
Additional inventory costs
(section 263A) 1,729,961 118,458
Other costs 126,224,223 8,746,089
Less: Inventory, end of year 36,107,134 4,667,176
Salaries and wages 19,383,307 1,737,592
Guaranteed payments to partners 772,198 54,382
Rent paid 2,773,218 324,496
Interest paid 4,827,180 421,418
Taxes and licenses 6,966,564 263,861
Bad debts 563,187 46,462
Repairs and maintenance 1,933,987 230,580
Depreciation 9,536,493 702,211
Depletion 33,723 1,530
Retirement plans, etc. 1,235,162 60,560
Employee benefit programs 2,437,790 285,074
Net loss from other partnerships
and fiduciaries 918,336 7,998
Farm net loss * 10,603 * 4,379
Net loss, noncapital assets 202,298 15,295
Other deductions 49,499,155 5,265,883
Net income (less deficit) from
trade or business 19,373,712 1,543,431
Net income 34,252,291 2,180,074
Deficit 14,878,579 636,643
Portfolio income (less deficit)
distributed directly to partners 3,991,565 166,977
Interest income 1,342,329 30,911
Dividend income 1,655,657 137,552
Royalty income 577,800 3,583
Net short-term capital gain (less
deficit) 95,180 -93
Net long-term capital gain (less
deficit) 319,885 -4,976
Other portfolio income (less
deficit) 714 --
Rental real estate income (less
deficit) 61,645 9,015
Net income 62,016 9,084
Defcit * 370 69
Net income (less deficit) from other
rental activity 355,767 2,107
Net income 419,986 2,214
Defcit 64,220 * 107
Total net income (less deficit) (2) 23,367,624 1,726,599
Net income 37,340,960 2,357,213
Deficit 13,973,337 630,614
Manufacturing
Beverage and
tobacco Textile mills
product and textile
Item manufacturing product mills
(27) (28)
Number of partnerships 1,474 627
Number of partners 5,752 1,965
Total assets 16,443,472 2,189,753
Income and deductions from trade or
business:
Total Income 15,718,583 3,640,610
Business receipts 15,057,053 3,623,588
Ordinary income from other
partnerships and fiduciaries * 85 676
Farm netprofit * 572 --
Net gain, noncapital assets 1,873 * 4,516
Other income 658,999 11,830
Total deductions 15,058,670 3,672,678
Cost of sales and operations (1) 8,992,778 3,116,562
Inventory, beginning of year 1,446,381 506,626
Purchases 7,919,823 1,959,199
Cost of labor 184,307 362,290
Additional inventory costs
(section 263A) * 45,541 8,518
Other costs 998,577 696,009
Less: Inventory, end of year 1,601,851 416,082
Salaries and wages 1,258,977 124,522
Guaranteed payments to partners * 7,938 * 9,095
Rent paid 305,960 22,713
Interest paid 238,551 50,175
Taxes and licenses 190,886 15,373
Bad debts 25,080 19,250
Repairs and maintenance 43,694 10,529
Depreciation 445,888 50,362
Depletion -- --
Retirement plans, etc. 94,540 * 4,248
Employee benefit programs 80,947 * 8,817
Net loss from other partnerships
and fiduciaries 266,422 * 739
Farm net loss * 6,224 --
Net loss, noncapital assets * 765 * 7,123
Other deductions 3,100,021 233,170
Net income (less deficit) from
trade or business 659,912 -32,068
Net income 998,893 85,881
Deficit 338,980 117,949
Portfolio income (less deficit)
distributed directly to partners 76,827 48,684
Interest income 46,663 5,470
Dividend income * 13,808 * 44,268
Royalty income 3,008 --
Net short-term capital gain (less
deficit) -- * -218
Net long-term capital gain (less
deficit) 13,348 * -836
Other portfolio income (less
deficit) -- --
Rental real estate income (less
deficit) 27,455 * 335
Net income 27,626 * 335
Defcit * 171 --
Net income (less deficit) from other
rental activity 193,490 --
Net income 193,490 --
Defcit -- --
Total net income (less deficit) (2) 944,337 18,005
Net income 1,253,380 133,522
Deficit 309,043 115,517
Manufacturing
Leather and
allied
Apparel product
Item manufacturing manufacturing
(29) (30)
Number of partnerships 1,373 * 143
Number of partners 3,731 * 571
Total assets 2,417,295 755,660
Income and deductions from trade or
business:
Total Income 5,673,294 846,237
Business receipts 5,423,219 843,238
Ordinary income from other
partnerships and fiduciaries 214,952 --
Farm netprofit -- --
Net gain, noncapital assets * 2,156 4
Other income 32,966 * 2,995
Total deductions 5,159,808 * 869,430
Cost of sales and operations (1) 3,763,972 * 771,857
Inventory, beginning of year 856,576 * 81,600
Purchases 2,782,093 * 582,542
Cost of labor 537,470 * 76,927
Additional inventory costs
(section 263A) 60,841 13,171
Other costs 534,681 * 85,205
Less: Inventory, end of year 1,007,688 * 67,588
Salaries an 
