1999

Sole Proprietorship Returns, 1999 by Brian Balkovic and Michael Parisi 6 onfarm sole proprietorship profits increased 2.8 percent for 1999 to $207.9 billion. While a majority of the principal sole proprietorship industrial sectors reported increased growth in profits, a few sectors reported a decrease in growth. The largest percentage increase in profits for a major industrial sector was 16.6 percent for the administrative and support services sector. The next largest percentage growth in profits for a major industrial sector was 11.2 percent for the finance and insurance sector, followed by 9.4-percent growth reported by the transportation and warehousing sector. There were three major industrial sectors that showed a decline in profits. Sole proprietorships in the professional, scientific, and technical services (the largest industrial sector in profits with 21.7 percent of the total) showed a 0.7-percent decrease in profit growth between 1998 and 1999. The health care and social assistance services also showed a 0.7-percent decrease in profits, while other services showed the largest percentage decrease in profit growth with a 2.8-percent decrease. The 1999 level of sole proprietorship profits coincided with growth of both receipts and deductions: total business receipts increased 5.6 percent to $969.3 billion, while total business deductions grew 6.3 percent to $761.4 billion. The finance and insurance sector reported the largest percentage increases in receipts (41.1 percent), followed by the 8.1-percent growth in receipts reported by the administrative and support services sector [1]. The finance and insurance sector also reported the largest percentage increase in deductions at 49.1 percent for 1999. When inflation is taken into account, 1999 total nonfarm sole propriThelargestpercentage etorship profits inincreaseinprofitsfora creased 1.3 percent, receipts increased 4.0 majorindustrialsector percent, and deductions was16.6percentforthe increased 4.7 percent. administrative and For the first time, Tax Year 1998 introsupportservicessector. duced the use of the This article was written by Brian Balkovic and Michael Parisi, economists with the Individual Returns Analysis Section, under the direction of Jeff Hartzok, Chief. N North American Industry Classification System (NAICS), but in order to maintain comparability of data to Tax Year 1997, the NAICS codes were converted to the Standard Industrial Classification (SIC) codes. This year’s article is the first one to compare data based on NAICS. However, trying to compare these data with prior-year articles may be a problem. Based on the 1998 and 1999 NAICS coding system, the comparisons did show discrepancies between 1999 data and years prior to Tax Year 1998. A reason for this was sole proprietorships under the NAICS system were classified under completely different industrial groups, which made prior-year comparisons inadequate. For example, in 1997, finance, insurance, and real estate were grouped by SIC as one industry, and, under the NAICS system, the group has been split into two industrial sectors. The industrial sectors based on the NAICS codes used for comparisons in this article with 1998 and future articles are reported in Tables 1 and 2. ReturnsandReceipts The number of individual income tax returns reporting nonfarm sole proprietorship activity for 1999 increased 1.0 percent to almost 17.6 million (Figure A)[2]. Of the two largest industrial sectors (by numbers of returns), the number of sole proprietorship returns in the professional, scientific, and technical services sector for 1999 increased 0.5 percent and decreased 1.7 percent within the retail trade sector. Total business receipts (the sum of “income from sales and operations” and “other business income”) for all nonfarm sole proprietorship industries increased 5.6 percent, from $918.3 billion to $969.3 billion [3]. Based on the 1999 NAICS industrial classification breakdown, several industrial sectors reported decreased growth in business receipts for 1999. The arts, entertainment, and recreation sector showed the largest percentage decrease in business receipts with 1.2 percent. The next largest decrease in receipts was real estate and rental leasing with 1.0 percent. The finance and insurance sector showed the largest percentage increase in receipts, an increase of $25.1 billion or 41.1 percent. The administrative and support services sector receipts increased 8.1 percent, the second largest percentage increase in receipts for 1999. 6 Sole Proprietorship Returns, 1999 Figure A Nonfarm Sole Proprietorship Returns, Receipts, and Deductions, by Selected Industrial Sectors, Tax Years 1998 and 1999 [Number of returns is in thousands--money amounts are in billions of dollars] Number of returns Industrial sector 1998 (1) 1999 (2) Percentage increase (3) (4) Total business receipts 1998 1999 (5) 969.3 154.2 43.0 185.2 86.4 39.4 106.9 Percentage increase (6) 5.6 7.1 3.7 7.1 2.5 6.4 41.1 -1.0 3.2 -0.6 8.1 2.6 2.7 -1.2 -0.2 -0.1 -2.7 2.1 Total business deductions 1998 (7) 716.2 117.9 77.0 35.1 169.9 36.7 48.3 25.7 21.0 62.0 25.4 44.8 4.1 14.6 10.3 50.7 20.3 85.0 1999 (8) 761.4 125.9 79.8 37.8 173.8 38.8 72.0 24.6 21.5 61.7 26.7 47.1 4.5 14.1 10.1 51.1 19.6 87.8 Percentage increase (9) 6.3 6.7 3.7 7.8 2.3 5.9 49.1 -4.4 2.4 -0.5 5.1 5.3 8.3 -3.2 -1.5 0.8 -3.5 3.2 All nonfarm industries........................................................................................................................... 17,408.8 17,575.6 1.0 918.3 Construction........................................................................................................................... 143.9 2,243.0 2,283.9 1.8 Wholesale trade........................................................................................................................... 376.6 360.0 -4.4 40.2 Retail trade........................................................................................................................... 2,349.5 2,309.3 -1.7 180.7 Special trade contractors........................................................................................................................... 101.1 1,789.7 1,763.9 -1.4 97.6 Transportation and warehousing........................................................................................................................... 790.3 790.4 (¹) 43.2 46.0 Finance and insurance........................................................................................................................... 599.0 579.4 -3.3 61.2 Real estate........................................................................................................................... 38.2 796.5 788.7 -1.0 Professional, scientific, and technical services........................................................................................................................... 2,431.4 2,443.7 0.5 107.5 Administrative and support and waste management and remediation services........................................................................................................................... 1,251.2 1,455.9 16.4 34.5 37.3 Health care and social assistance........................................................................................................................... 1,506.4 1,520.4 0.9 80.6 82.8 Child day care services........................................................................................................................... 618.5 606.0 -2.0 6.7 Performing arts, spectator sports, and related industries........................................................................................................................... 820.3 876.3 6.8 15.0 Other services........................................................................................................................... 66.0 2,070.2 2,007.4 -3.0 All other industries........................................................................................................................... 1,932.9 1,933.5 (¹) 97.3 ¹ Less than 0.05 percent. NOTE: Detail may not add to totals because of rounding. Percentage increases were calculated before rounding. Real estate and rental and leasing........................................................................................................................... 871.6 851.4 -2.3 43.3 42.9 6.9 Arts, entertainment, and recreation........................................................................................................................... 986.8 1,040.2 5.4 19.7 19.5 14.9 65.9 99.3 Personal and laundry services........................................................................................................................... 1,208.1 1,104.6 -8.6 28.5 27.7 As shown in Figure B, total receipts increased 4.0 percent (in constant dollars). This was a slightly smaller percentage increase than the 4.2-percent increase in 1998 [4]. Deductions Total business deductions (“cost of sales and operations” plus business expenses, including expenses for home office) in current dollars, increased 6.3 percent from $716.2 billion for 1998 to $761.4 billion for 1999 (Figure A) [5,6]. The arts, entertainment, and recreation; real estate and rental leasing; and professional, scientific, and technical services were a few of the sole proprietorship principal sectors that did not show an increase in deductions for 1999. Sole proprietorships in the finance and insurance sector showed the largest percentage growth in deductions (49.1 percent). The wholesale trade sector reported an increase of 7.8 percent, representing the second largest growth in deductions. When allowing for inflation, business deductions increased 4.7 percent for 1999. Representing 48.6 percent of total 1999 business deductions, the cost of sales and operations was $370.1 billion (figure C), an 8.6-percent increase from the 1998 level. Total business “expenses” (total business deductions minus the cost of sales and operations) were $391.3 billion for 1999, a 4.4-percent increase from the 1998 amount. Figure D graphically presents the main components of total business expenses. The largest component, salary and wages, accounted for 15.6 percent of the total. For 1999, salary and wages totaled $61.2 billion, a 4.0-percent increase from 1998 (Figure C). The next largest components of business expenses were car and trucks (10.4 percent), rent on business property, machinery, and equipment (8.0 percent), and depreciation (7.8 percent). For 1999, these items were 7 Sole Proprietorship Returns, 1999 Figure B Nonfarm Sole Proprietorship Receipts, Deductions, and Profits, Tax Years 1988-1999 [Money amounts are in billions of dollars] Total business receipts Tax year Current dollars (1) (2) Constant dollars Amount 2 Total business deductions 1 2 Net income less deficit Constant dollars Current dollars (7) 126.3 132.7 141.4 141.5 154.0 156.5 166.8 169.3 176.8 186.6 202.3 207.9 (8) 157.5 159.4 163.4 157.8 167.7 166.4 173.7 172.5 176.8 183.1 196.0 198.5 Amount 2 Constant dollars Current dollars (4) 545.7 560.2 589.2 571.2 583.1 600.8 623.8 638.1 666.5 683.9 716.2 761.4 (5) 680.3 672.8 681.1 637.1 634.9 638.8 649.7 650.5 666.5 670.8 693.8 726.8 Amount Percentage increase (3) Percentage increase (6) --1.1 1.2 -6.5 -0.3 0.6 1.7 0.1 2.5 0.6 3.4 4.7 Percentage increase (9) -1.2 2.6 -3.4 6.3 -0.8 4.4 -0.7 2.4 3.6 7.0 1.3 1988................................................................................................. -672.0 837.8 1989................................................................................................. 692.8 832.0 -0.7 730.6 844.5 1990.................................................................................................1.5 1991................................................................................................. 712.6 794.8 -5.9 1992.................................................................................................1.0 737.1 802.6 1993.................................................................................................0.3 757.2 805.1 790.6 823.5 1994.................................................................................................2.3 1995................................................................................................. 807.4 823.0 -0.1 1996.................................................................................................2.5 843.2 843.2 870.4 853.7 1997.................................................................................................1.2 1998.................................................................................................4.2 918.3 889.6 1999.................................................................................................4.0 969.3 925.2 ¹ Total business deductions are calculated before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from prior years. However, these losses (after subtraction) and any carryover are reflected in net income or deficit. Therefore, total business receipts minus total business deductions may not always equal net income or deficit. ² Constant dollars are based on the overall implicit price deflator for gross domestic product computed and reported by the U.S. Department of Commerce, Bureau of Economic Analysis in the Survey of Current Business , August 2000. The deflator represents the annual average of current-weighted prices, based on 1996 = 100. NOTE: Percentage increases were calculated after rounding. 8 $40.8 billion, $31.4 billion, and $30.6 billion, respectively. Car and truck expenses showed a 2.7-percent increase from 1998; rent on business property, machinery, and equipment, a 3.1-percent increase; and depreciation, a 5.2-percent increase. The depreciation deduction first began to decline for 1986, following the enactment of the Tax Reform Act of 1986 (TRA86). TRA86 reduced the allowable depreciation deduction by lengthening the cost recovery periods and changing the depreciation methods for property placed in service after July 31, 1986. In constant dollars, the depreciation deduction dropped 9.6 percent for 1989 and continued to decline through 1992 (Figure E). Beginning with 1993, the trend reversed, and constant dollar depreciation increased every year through 1998, except for 1995, when it decreased 2.0 percent to $26.7 billion [7]. The 1999 depreciation deduction accounted for 4.0 percent of total business deductions. Depreciation deductions as a percentage of total business deductions (4.0 percent) remained well below the 1985 (pre-TRA86) level of 5.7 percent. Beginning with Tax Year 1992, certain smaller businesses could elect to not itemize depreciation and other business deductions by filing Schedule C-EZ, Net Profit From Business, a simplified version of Schedule C, Profit or Loss From Business. (Schedule C and Schedule C-EZ are the sources of sole proprietorship statistics.) Taxpayers could use Schedule C-EZ if they: had business expenses of $2,500 or less; used the cash accounting method; had no inventories; did not report a deficit from the business; had only one business as a sole proprietor; had no employees; were not required to file Form 4562, Depreciation and Amortization, for the business; claimed no deduction for home business expenses; and had no prior-year disallowed passive activity losses from the business. Since taxpayers using Schedule C-EZ did not itemize business deductions, the detailed deductions in Table 2 are slightly understated and will not add to the totals. Figure F presents the numbers and percentages of nonfarm sole proprietorship returns filed on Schedule C-EZ by industrial sector. More than 2.6 million taxpayers filed Schedule C-EZ for Tax Year 1999. Of Schedule C-EZ returns filed for 1999, taxpayers in the administrative and support services sector filed almost 390 thousand returns, or 14.6 percent. For 8 Sole Proprietorship Returns, 1999 Figure C Components of Nonfarm Sole Proprietorship Business Deductions, Tax Years 1998 and 1999 [Money amounts are in millions of dollars] ule C-EZ accounted for only 0.7 percent of that sector's total business deductions. ProfitsandLosses For 1999, a majority of the principal industrial sectors reported increased sole proprietorship profits (net Business deductions 1998 1999 Percentage income less deficit) for 1999, with exceptions being increase the professional, scientific, and technical services (1) (2) (3) sector; health care and social assistance sector; and Business deductions, total ¹.......................................................................................................... 716,157.4 761,427.6 6.3 other services sector. Figure B presents total profits Cost of sales and operations.......................................................................................................... 341,132.8 370,079.2 8.5 for all industries (in both current and constant dollars) Inventory, beginning of year.......................................................................................................... 30,801.7 31,540.5 2.4 since 1988, while Figure G presents profits by Cost of labor.......................................................................................................... 27,447.8 28,723.3 4.6 Purchases.......................................................................................................... 231,405.0 255,539.3 10.4 industrial sector for 1998 and 1999 [8]. Total profits Materials and supplies.......................................................................................................... 42,161.8 41,757.4 -1.0 increased 2.8 percent from $202.3 billion for 1998 to Other costs.......................................................................................................... 42,198.1 46,353.8 9.8 $207.9 billion for 1999. The administrative services 32,881.5 33,835.1 Inventory, end of year.......................................................................................................... 2.9 sector reported the largest percentage change in Business expenses, total.......................................................................................................... 375,024.6 391,348.4 4.4 Advertising expenses.......................................................................................................... 9,414.0 9,453.7 0.4 profits for 1999, increasing 16.6 percent to $10.6 Bad debts from sales or services.......................................................................................................... 925.9 1,111.2 20.0 billion. The finance and insurance sector reported Car and truck expenses.......................................................................................................... 39,715.7 40,787.0 2.7 the second largest percentage increase in profits with Commissions.......................................................................................................... 10,722.1 11,228.4 4.7 Depletion.......................................................................................................... 380.1 387.0 1.8 11.2 percent. The next largest increase was for the Depreciation.......................................................................................................... 29,135.6 30,637.6 5.2 transportation and warehousing sector, which showed Employee benefit programs.......................................................................................................... 1,560.4 1,663.5 6.6 a 9.4-percent increase in profits for 1999. The Insurance.......................................................................................................... 12,938.4 13,219.8 2.2 professional, scientific, and technical sector, the Legal and professional services.......................................................................................................... 6,669.0 6,818.4 2.2 3,796.4 4,031.5 Meals and entertainment deducted.......................................................................................................... the industrial sectors with respect to profits, 6.2 largest of 4,882.2 4,736.1 Mortgage interest.......................................................................................................... -3.0 showed a 0.7-percent decrease in profits. Other interest paid on business In constant dollars, total profits increased 1.3 6,277.2 6,488.4 indebtedness.......................................................................................................... 3.4 9,611.6 9,921.3 percent for 1999 (Figure B), marking the fourth Office expenses.......................................................................................................... 3.2 Pension and profit-sharing plans.......................................................................................................... 756.9 870.4 15.0 consecutive year of constant dollar growth in profits. Rent on machinery and equipment.......................................................................................................... 7,545.4 8,227.0 9.0 However, this growth was considerably smaller than Rent on other business property.......................................................................................................... 22,914.6 23,190.5 1.2 the 7.0-percent growth of the previous year. Figure Repairs.......................................................................................................... 11,349.8 11,697.3 3.1 Salaries and wages.......................................................................................................... E presents net income and deficit separately between 58,864.8 61,204.4 4.0 Supplies.......................................................................................................... 19,725.4 21,654.3 9.8 1988 and 1999, in current and constant dollars. For Taxes paid.......................................................................................................... 13,730.7 14,000.4 2.0 1999, net income (in constant dollars) increased 1.7 Travel.......................................................................................................... 7,624.3 8,089.6 6.1 percent, and deficit (in constant dollars) increased 4.9 Utilities.......................................................................................................... 18,431.4 18,466.2 0.2 4,138.4 4,785.8 Home office business deductions.......................................................................................................... change from the 0.8-percent decline in 1998. 15.6 percent, a 72,683.5 77,357.3 Other business deductions.......................................................................................................... 6.4 ¹ Includes returns with Schedule C-EZ attached. Because only a total is reported for business deductions on Schedule C-EZ, the totals shown in the statistics exceed the sum of the detailed deductions; the detailed deductions are, therefore, slightly understated. NOTE: Percentage increases were calculated after rounding. IndustryTrends Using receipts as a measure of business size, Figures A and H showed that retail trade was the largest sole proprietorship industrial sector for 1999 with 19.1 percent of all business receipts. Total receipts for this sector, at $185.2 billion, were 2.5 percent more than the $180.7 billion reported for 1998, while deductions increased 2.3 percent, resulting in a 5.6percent increase in profits (Figure G). The second largest industrial sector was construction, with receipts totaling $154.2 billion. This amount was 15.9 percent of all sole proprietorship receipts for 1999, representing a 7.1-percent increase 1999, business receipts from Schedule C-EZ filers totaled $13.9 billion, or 1.4 percent of total business receipts reported. However, the business deductions reported on Schedule C-EZ returns accounted for only 0.2 percent of total business deductions for all industries. Even in the administrative and support services sector with its higher concentration of Schedule C-EZ filers, deductions reported on Sched- 9 Sole Proprietorship Returns, 1999 Figure D Nonfarm Sole Proprietorship Total Business Expenses, Tax Year 1999 ¹ Type of expense Commissions Repairs Insurance Taxes paid Utilities Supplies Depreciation Rent on business property, machinery, and equipment Car and truck expenses Salaries and wages Other business deductions ² 0 5 10 15 20 Percent of total ¹ Total business expenses equal all business deductions minus cost of sales and operations. ² Other business deductions include: advertising expenses; bad debts; depletion; employee benefit programs; interest; legal and professional services; office expenses; pension and profit-sharing plans; travel, meals, and entertainment; and home office deductions. Other business deductions also include all Schedule C-EZ deductions ($1.3 billion). NOTES: Percents are based on an estimated total business expense of $391.3 billion. Detail may not add to 100 percent because of rounding. 2.9 3.0 3.4 3.6 4.7 5.5 7.8 8.0 10.4 10 15.6 35.0 25 30 35 40 from the 1998 amount. Deductions likewise increased by 6.7 percent. Construction profits increased 8.9 percent for 1999, totaling $28.3 billion. Special trade contractors reported the largest portion (75.3 percent) of these profits. As a group, they showed increases of 3.7 percent for receipts and profits. The third largest sector was professional, scientific, and technical services, which accounted for 11.0 percent of sole proprietorship receipts for 1999. Receipts decreased 0.6 percent to $106.9 billion, and 10 deductions decreased 0.5 percent to $61.7 billion, yielding a 0.7-percent decrease in profits. This decrease in profits was the second largest percentage loss behind other services in all the principal industrial sector. Figures G and I also demonstrate that the professional, scientific, and technical service sector profits fell from $45.6 billion in 1998 to $45.2 billion for 1999, but still accounted for the largest percentage of sole proprietorship profits for 1999 with 21.7 percent. Sole Proprietorship Returns, 1999 Figure E Nonfarm Sole Proprietorship Net Income, Deficit, and Depreciation, Tax Years 1988-1999 [Money amounts are in billions of dollars] Current dollars Tax year Net income (1) Deficit (2) Constant dollars Depreciation Net income (3) (4) 181.4 183.0 186.9 181.1 188.9 188.2 195.6 195.4 200.1 206.4 219.1 222.8 Deficit (5) 23.9 23.7 23.3 23.3 21.2 21.8 21.9 22.9 23.4 23.4 23.2 24.3 1 Percentage increase in constant dollars Net income (7) -0.9 2.1 -3.1 4.3 -0.4 3.9 -0.1 2.4 3.2 6.1 1.7 Deficit (8) --1.2 -1.3 -0.2 -8.9 2.7 0.3 4.7 2.0 (²) -0.8 4.9 1 Depreciation (6) 32.5 29.4 27.4 25.8 25.4 26.6 27.3 26.7 27.4 28.1 28.2 29.2 Depreciation (9) --9.6 -6.9 -6.0 -1.5 4.8 2.7 -2.0 2.3 2.6 0.5 3.6 1988.......................................................................................................... 145.5 19.2 26.1 1989.......................................................................................................... 152.4 19.7 24.5 1990.......................................................................................................... 161.7 20.2 23.7 1991.......................................................................................................... 162.4 20.9 23.1 1992.......................................................................................................... 173.5 19.5 23.3 1993.......................................................................................................... 177.0 20.5 25.0 1994.......................................................................................................... 187.8 21.0 26.2 1995.......................................................................................................... 191.7 22.5 26.2 1996.......................................................................................................... 200.1 23.4 27.4 1997.......................................................................................................... 210.5 23.8 28.6 1998.......................................................................................................... 226.2 23.9 29.1 1999.......................................................................................................... 233.4 25.5 30.6 ¹ Constant dollars are based on the overall implicit price deflator for gross domestic product computed and reported by the U.S. Department of Commerce, Bureau of Economic Analysis in the Survey of Current Business , August 2000. The deflator represents the annual average of current-weighted prices, based on 1996 = 100. ² Less than 0.05 percent. NOTE: Percentage increases were calculated after rounding. Figure F Nonfarm Sole Proprietorship Returns with Schedule C-EZ, by Selected Industrial Sectors, Tax Year 1999 [Money amounts are in millions of dollars] Number of returns Industrial sector Total With Schedule C-EZ (1) (2) Percentage of total (3) (4) Total business receipts On Total Schedule C-EZ (5) 13,946.3 1,829.4 209.7 893.2 439.9 373.4 409.9 2,649.3 1,730.4 1,726.0 514.3 1,554.7 2,509.2 Percentage of total (6) 1.4 1.2 0.5 0.5 1.0 0.4 1.0 2.5 4.6 2.1 2.6 2.4 0.9 Total business deductions On Total Schedule C-EZ (7) 761,427.6 125,894.8 37,790.6 173,776.3 38,829.5 71,981.5 24,606.9 61,708.6 26,706.7 47,148.0 14,127.5 51,094.1 261,539.2 (8) 1,321.3 138.5 17.1 107.4 51.5 33.7 48.6 208.0 174.0 180.7 78.8 159.1 231.3 Percentage of total (9) 0.2 0.1 (¹) 0.1 0.1 (¹) 0.2 0.3 0.7 0.4 0.6 0.3 0.1 All nonfarm industries.................................................................................................. 17,575,643 2,644,479 15.0 Construction.................................................................................................. 2,283,929 317,624 Wholesale trade.................................................................................................. 360,035 22,264 Retail trade.................................................................................................. 2,309,272 191,113 13.9 6.2 8.3 969,347.0 154,225.4 43,039.7 185,175.3 86,390.6 Transportation and warehousing.................................................................................................. 790,376 72,602 9.2 45,989.3 Finance and insurance.................................................................................................. 579,362 62,102 10.7 Professional, scientific, and technical services.................................................................................................. 2,443,744 360,557 14.8 Administrative and support and waste management and remediation services.................................................................................................. 1,455,868 387,043 26.6 37,281.9 Health care and social assistance.................................................................................................. 1,520,435 332,535 21.9 82,760.5 Arts, entertainment, and recreation.................................................................................................. 1,040,209 163,604 19,454.3 15.7 Other services.................................................................................................. 2,007,431 321,395 ¹ Less than 0.05 percent. NOTE: Detail may not add to totals because of rounding. Real estate and rental and leasing.................................................................................................. 851,434 64,519 7.6 42,872.7 106,922.3 16.0 65,926.7 284,483.7 All other industries.................................................................................................. 4,242,820 540,234 12.7 11 Sole Proprietorship Returns, 1999 Figure G Nonfarm Sole Proprietorship Profits, by Selected Industrial Sectors, Tax Years 1998 and 1999 [Money amounts are in billions of dollars] Net income less deficit Industrial sector 1998 (1) 1999 (2) Percentage increase (3) The fourth largest sole proprietorship industrial sector with 8.9 percent of total receipts was the finance and insurance sector. A 41.1-percent increase in receipts for this sector, accompanied by a 49.1-percent increase in deductions, led to the second largest increase in profits (11.2 percent increase). Summary 12 Profits for nonfarm sole proprietorships for 1999 grew 2.8 percent to a level of $207.9 billion. In Construction........................................................................................................................... 26.0 28.3 8.9 constant dollars, total nonfarm sole proprietorship Special trade contractors........................................................................................................................... 20.6 21.3 3.6 Wholesale trade........................................................................................................................... 5.1 5.3 2.2 profits increased 1.3 percent, the smallest growth in Retail trade...........................................................................................................................profits since 1995. The administrative and support 10.8 11.4 5.6 Transportation and warehousing........................................................................................................................... 6.6 7.2 9.4 services sector reported the largest percentage Finance and insurance........................................................................................................................... 13.0 14.4 11.2 growth in profits at 16.6 percent. The professional, Real estate and rental and leasing........................................................................................................................... 17.6 18.3 3.6 Real estate........................................................................................................................... 17.2 17.9 4.3 scientific, and technical services sector had the Professional, scientific, and largest profits of any sector at $45.2 billion, repretechnical services........................................................................................................................... 45.6 45.2 -0.7 senting 21.7 percent of all sole proprietorship profits. Administrative and support and waste management and remediation services........................................................................................................................... 9.1 10.6 16.6 Receipts and deductions increased 5.6 percent and Health care and social assistance........................................................................................................................... 35.9 35.6 -0.7 6.3 percent, respectively. The largest sole proprietorChild day care services........................................................................................................................... 2.6 2.5 -6.5 Arts, entertainment, and recreation...........................................................................................................................sector, based on business receipts was 5.1 5.4 4.9 ship industrial Performing arts, spectator sports, the retail trade sector, accounting for 19.1 percent of and related industries........................................................................................................................... 4.7 4.8 2.7 receipts. The finance and insurance sector showed Other services........................................................................................................................... 15.3 14.8 -2.8 the largest percentage increase in both receipts and Personal and laundry services........................................................................................................................... 8.2 8.1 -0.7 All other industries........................................................................................................................... 12.3 11.5 -6.6 deductions, reporting a 41.1-percent increase in NOTE: Detail may not add to totals because of rounding. Percentage increases were receipts and a 49.1-percent increase in deductions. calculated before rounding. All nonfarm industries........................................................................................................................... 202.3 207.9 2.8 Figure H Nonfarm Sole Proprietorship Total Business Receipts, Tax Year 1999 All other industries 10.2% Other services 6.8% Arts, entertainment, and recreation 2.0% Health care and social assistance 8.5% Administrative and support and waste management and remediation services 3.8% Construction 15.9% Wholesale trade 4.4% $969.3 billion Retail trade 19.1% Professional, scientific, and technical services 11.0% Real estate and rental and leasing 4.4% Finance and insurance 8.9% Transportation and warehousing 4.7% 12 NOTE: Detail may not add to 100 percent because of rounding. Sole Proprietorship Returns, 1999 Figure I Nonfarm Sole Proprietorship Total Business Profits, Tax Year 1999 All other industries 5.5% Construction 13.6% Wholesale trade 2.5% Retail trade 5.5% Transportation and warehousing 3.5% Finance and insurance 6.9% Other services 7.1% Arts, entertainment, and recreation 2.6% Health care and social assistance 17.1% $207.9 billion Administrative and support and waste management and remediation services 5.1% Professional, scientific, and technical services 21.7% Real estate and rental and leasing 8.8% NOTES: Profits are a designation for "net income less deficit," shown elsewhere in this article. Detail may not add to 100 percent because of rounding. DataSourcesandLimitations The 1999 sole proprietorship estimates are based on a stratified probability sample of unaudited Individual Income Tax Returns, Forms 1040 and 1040PC (including electronically-filed returns), processed by the Internal Revenue Service during Calendar Year 2000. Returns in the sample were stratified based on: (1) the presence or absence of Schedule C, Profit or Loss From Business (Sole Proprietorship), or Schedule C-EZ, Net Profit From Business, and Schedule F, Farm Income and Expenses; (2) the larger of positive income or negative income (i.e., “adjusted gross income” before statutory adjustments); and (3) tax year. The returns were selected at rates that ranged from .05 percent to 100 percent. The 1999 nonfarm sole proprietorship data are based on a sample of 50,730 returns and a population of 17,792,887 returns [9]. The corresponding sample and population for the 1998 data were 47,407 and 17,589,368 returns, respectively. Since the data presented in this article are estimates based on a sample of returns filed, they are subject to sampling error. To properly use the statistical data estimates provided, the magnitude of the potential sampling error must be known; coefficients of variation (CV’s) are used to measure that magnitude. Figure J presents estimated coefficients of variation for the number of returns and money amounts for selected items and industrial sectors. Generally, the smaller the coefficient of variation, the more reliable the estimate is judged to be. The Appendix to this issue of the Bulletin discusses the reliability of estimates based on samples, and the use of coefficients of variation for evaluating the precision of estimates based on samples. NotesandReferences [1] Based on the 1999 NAICS system, the full name of the administrative and support services sector is administrative and support and waste management and remediation service sector. The waste management and remediation portion makes up a small percentage of the overall numbers reported 13 Sole Proprietorship Returns, 1999 Figure J Nonfarm Sole Proprietorships: Coefficients of Variation for Selected Items, by Selected Industrial Sectors, Tax Year 1999 [Coefficients of variation are in percentages] Coefficients of variation Industrial sector Total business receipts (1) ¹ Total business deductions (2) Depreciation (3) 1.42 4.11 5.01 10.79 4.20 5.18 7.26 6.21 6.46 Net income (4) 0.97 3.08 3.66 7.35 3.98 5.09 4.91 4.53 4.64 2.60 4.44 2.90 6.91 5.43 3.76 5.33 3.86 Deficit (5) 2.02 7.68 10.57 14.18 4.76 8.77 8.52 9.59 10.92 5.97 9.75 11.00 19.44 6.70 7.17 8.58 11.31 5.05 0.71 0.79 All nonfarm industries........................................................................................................................... 2.65 Construction........................................................................................................................... 2.81 Special trade contractors........................................................................................................................... 3.16 3.38 5.52 Wholesale trade........................................................................................................................... 5.73 Retail trade........................................................................................................................... 2.34 2.34 Transportation and warehousing........................................................................................................................... 3.64 3.73 Finance and insurance........................................................................................................................... 2.17 2.04 Real estate and rental and leasing........................................................................................................................... 3.72 4.10 Real estate........................................................................................................................... 3.90 Administrative and support and waste management and remediation services........................................................................................................................... 4.26 4.95 2.41 2.51 Health care and social assistance........................................................................................................................... Child day care services........................................................................................................................... 6.29 7.24 4.34 Professional, scientific, and technical services........................................................................................................................... 2.37 2.80 3.77 7.12 4.25 12.63 4.53 4.82 Arts, entertainment, and recreation........................................................................................................................... 7.24 3.31 Other services........................................................................................................................... 3.67 5.40 8.09 3.95 Performing arts, spectator sports, and related industries........................................................................................................................... 4.77 4.91 7.71 5.61 Personal and laundry services........................................................................................................................... 4.63 5.23 2.91 2.95 All other industries........................................................................................................................... ¹ Positive only. 14 under this classification, which are detailed in Table 1. [2] For 1999, the 17,573,293 nonfarm sole proprietorship returns accounted for 19,513,317 nonfarm businesses. Actually, more businesses may have existed than those counted; processing for tax administration purposes allows only three businesses (reported on separate Schedules C) per return, and combines any remaining businesses on one (or more) of the three Schedules C. Statistics of Income--1981, Sole Proprietorship Returns contains a more detailed explanation of the relationship between proprietors and proprietorships. For purposes of the statistics, if a proprietor owned more than one business, the statistics for each business were combined with those of the proprietor’s dominant business and included in the industrial group for that business activity. When this occurred, the sum of net incomes (for businesses reporting a positive net income) reduced by the sum of net deficits (for businesses reporting a deficit) yielded the profits for a specific industrial group. The North American Industry Classification System (NAICS) was used to classify data by industries for 1999. These classifications were applied on a “per business” (rather than on a “per establishment”) basis for Statistics of Income by combining various industry groups, although businesses were further combined as described above. While the wording of the industry titles used for the sole proprietorship statistics diverge somewhat from those appearing in NAICS, the definitions are consistent. [3] Statistics for “business receipts, total” in Table 2 represent the total receipts of the business, mainly gross receipts from sales and operations. Business receipts also include miscellaneous business receipts, such as incidental sales of scrap, shown separately in the statistics as “other business income.” However, business receipts 14 Sole Proprietorship Returns, 1999 exclude incidental investment income received through the business. Examples of such incidental investment income are interest, dividends, income or loss from rents or royalties, and capital or ordinary gain or loss from the sale of investment and business property. Sole proprietors report incidental investment income, in combination with non-business-related investment income, as part of their total incomes on their Individual Income Tax Returns. [4] Based on the overall implicit price deflator for Gross Domestic Product (GDP). See U.S. Department of Commerce, Bureau of Economic Analysis, Survey of Current Business, August 2000. Indices used for this article were: Year 1988 1989 1990 1991 1992 1993 Indices 80.2 83.2 86.5 89.7 91.8 94.1 Year 1994 1995 1996 1997 1998 1999 Indices 96.0 98.1 100.0 102.0 103.2 104.8 business deduction. After 1990, home office expenses were calculated separately on Form 8829, Expenses for Business Use of Your Home, and the deductible portion brought forward to Schedule C. In some cases, these expenses were limited. Prior to 1990, these expenses were not limited and were included with other expenses, such as the depreciation deduction, utilities, and “other” expenses on Schedule C. [7] The increase in the depreciation deduction for 1993 may be attributed, in part, to a provision of the Omnibus Budget Reconciliation Act of 1993 (OBRA93). The cost of certain tangible property (as described in Internal Revenue Code section 179) may be treated as a current expense rather than a capital expenditure subject to depreciation deductions. The provision of OBRA93 (related to these expenses) increased the maximum amount of investment certain small businesses could immediately deduct on property placed in service after 1992, from $10,000 to $17,500. Following the enactment of this provision, the deduction increased 32.4 percent to $13.5 billion for 1993. Again, a change in law increased the depreciation deduction amount to $18,500 for 1998, and $19,000 for 1999. [8] Net income minus deficit (loss) before Federal income tax yields profits. Proprietors compute their tax on total “taxable income,” which includes their business profits, plus any other income. [9] The difference between the number of returns in the population and the total number of returns in Tables 1 and 2 is mainly due to returns in which Schedule C income was moved to other income or wages to avoid double counting of taxpayers for Gross Domestic Product calculations. In addition, data from amended returns and tentative returns are not reflected in these statistics. SOURCE: IRS, Statistics of Income Bulletin, Summer 2001, Publication 1136 (Rev. 08-2001) [5] Sole proprietors report personal, i.e., non-business, income and expense items apart from business income or loss, which is reported on the attached Schedule C, Profit or Loss From Business (or, to a lesser extent, on Schedule CEZ, Net Profit From Business). Salaries paid to owners qualify as personal income, not as a business expense, and are, therefore, part of the owner’s taxable income. Similarly, sole proprietors deduct charitable contributions made through the business as personal expenses on Schedule A, Itemized Deductions. However, the owner of a sole proprietorship may choose to deduct any foreign taxes paid as a business expense, unless the owner elects to claim these taxes as a credit against U.S. income tax. [6] Business deductions include the home office 15 Sole Proprietorship Returns, 1999 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with and without net income Rent paid Industrial sector Number of returns Business receipts Depreciation on machinery deduction 1 Rent paid on other business 1 1 Interest paid deduction 1,2 Net income Payroll 1,3 and equipment less deficit property (1) (2) (3) 31,191,872 (4) 8,227,000 137,300 (5) 23,190,502 142,304 17,841 43,682 *5,810 58,185 24,849 23,637 -*32 *200 *980 *3,434 821,707 8,378 98,629 47,660 18,837 648,203 752,609 106,748 *756 93,825 -34,961 *6,798 113,454 -*595 25,438 *158 *13,077 88,768 59,225 *16,014 *21,498 *12,325 82,574 *12,033 64,360 491,448 251,724 239,724 5,644,091 365,894 319,536 190,760 940,109 176,690 351,237 (6) 11,224,488 362,368 18,466 156,429 96,614 *2,123 88,736 232,343 204,167 *388 *128 24,224 *3,436 876 1,348,613 83,926 355,602 88,609 101,144 719,332 347,152 35,756 *517 8,139 *244 40,573 *1,540 50,791 -*3,140 13,323 *23,252 *330 52,728 36,171 *865 *8,153 *14,960 21,233 *2,748 32,689 262,140 145,442 116,699 1,866,863 352,798 98,462 47,912 151,153 210,445 33,554 247,346 (7) 89,927,731 1,920,963 34,428 699,169 185,335 *1,099 1,000,932 276,722 78,754 -*6,255 142,660 *49,052 *5,335 23,389,656 429,934 4,800,902 993,964 593,040 16,571,815 3,980,045 254,320 *37,778 296,605 *26,779 405,359 *40,035 533,201 -*17,053 126,270 *85,183 *111,583 594,081 638,994 *31,929 *85,128 *116,328 326,207 *22,157 231,055 1,830,703 1,106,318 724,384 11,245,417 1,393,125 652,983 667,473 671,948 2,101,100 423,081 1,141,460 (8) 207,946,977 1,244,406 -212,702 598,768 564,812 -9,701 303,229 -140,081 -300,328 *-355 *-25,627 39,069 147,161 22,907 28,330,310 393,163 5,154,535 969,055 486,090 21,327,467 3,608,920 327,209 7,652 185,411 *36,651 207,252 *22,644 415,222 *-5,458 63,412 76,475 113,782 *55,626 587,841 602,813 14,696 166,780 127,708 395,584 80,116 127,505 5,260,516 2,777,199 2,483,317 11,404,845 1,424,732 462,214 484,771 549,573 1,327,840 887,137 526,120 All nonfarm industries............................................................................................................ 17,575,643 969,347,038 Agriculture, forestry, hunting, and fishing............................................................................................................ 306,905 16,652,693 1,559,696 Animal production (including breeding of cats and dogs)............................................................................................................ 35,201 786,209 117,882 1,386 Fishing............................................................................................................ 82,380 2,668,631 318,034 16,644 11,587 *1,378 Forestry and logging (including forest nurseries, timber tracts)............................................................................................................ 54,337 7,296,277 671,297 86,418 16,786 Hunting and trapping............................................................................................................ 9,361 105,930 Support activities for agriculture and forestry............................................................................................................ 36,532 125,625 5,795,646 435,839 Mining............................................................................................................ 117,099 4,434,500 416,299 38,401 Oil and gas extraction............................................................................................................ 97,173 3,232,669 Coal mining............................................................................................................ *9 *9,011 Metal ore mining............................................................................................................ *3,017 *35,808 Support activities for mining............................................................................................................ 7,587 445,445 Utilities............................................................................................................ 9,077 108,154 Construction............................................................................................................ 2,283,929 154,225,367 279,947 *1,170 *15,957 32,196 6,394 5,083,264 23,504 *(Z) *1,064 12,041 *1,792 *2,833 1,291,853 22,450 123,670 66,167 196,919 882,648 260,081 2,909 *422 24,819 *4,897 9,565 *400 73,987 *227 *7,862 *11,498 *55 63,216 12,847 *990 *2,011 23,053 *498 14,831 113,215 Nonmetallic mineral mining and quarrying............................................................................................................ 9,312 711,567 87,029 Land subdivision and land development............................................................................................................ 20,349 2,938,922 95,821 Residential building construction............................................................................................................ 357,136 37,960,287 707,455 Nonresidential building construction............................................................................................................ 84,325 7,519,397 178,728 Heavy construction ............................................................................................................ 58,229 4,690,800 Special trade contractors............................................................................................................ 1,763,890 101,115,961 Manufacturing............................................................................................................ 359,559 27,327,211 Food manufacturing............................................................................................................ 30,876 3,021,165 413,027 3,688,233 1,011,569 68,910 36,391 *8,517 121,842 *1,534 16 Textile and textile product mills............................................................................................................ 6,095 136,218 *15,486 Apparel............................................................................................................ 27,077 1,908,086 Leather and allied products............................................................................................................ *1,652 *105,449 Wood products............................................................................................................ 40,680 2,729,519 Paper products............................................................................................................ *4,567 *180,312 Printing and related support activities............................................................................................................ 42,951 3,364,033 92,548 Petroleum and coal products............................................................................................................ *13,187 *899 *9,374 Chemical manufacturing............................................................................................................ 9,995 259,770 *8,190 Plastics, rubber, clay, refractory, and glass products............................................................................................................ 19,979 834,849 25,468 *1,563 Nonmetallic mineral products............................................................................................................ *45,794 7,091 567,982 Primary metal industries............................................................................................................ *3,669 *381,799 Fabricated metal products............................................................................................................ 42,476 4,086,061 Machinery............................................................................................................ 21,804 3,096,553 *19,886 201,876 137,174 Computer and electronic products............................................................................................................ 9,258 348,151 *13,986 Transportation equipment............................................................................................................ 8,925 835,385 13,723 Electrical equipment, appliance, and components............................................................................................................ 9,096 984,234 24,953 *4,430 Furniture and related products............................................................................................................ 61,441 29,243 2,279,529 Medical equipment and supplies............................................................................................................ 2,418 293,351 *8,955 Other miscellaneous manufacturing............................................................................................................ 40,808 1,905,388 91,709 Wholesale trade............................................................................................................ 360,035 43,039,660 600,791 Durable goods, including machinery, wood, metals, etc............................................................................................................. 190,524 22,381,553 336,820 40,740 Nondurable goods, including food, fiber, chemicals, etc............................................................................................................. 169,511 20,658,107 263,971 72,475 Retail trade............................................................................................................ 185,175,311 2,309,272 2,908,770 752,443 65,127 42,391 15,808 146,982 43,345 72,495 Motor vehicle and parts dealers............................................................................................................ 126,034 33,371,057 353,003 Furniture and home furnishing stores............................................................................................................ 55,594 6,384,327 105,243 Electronic and appliance stores............................................................................................................ 32,785 5,257,972 103,277 Food and beverage stores............................................................................................................ 108,624 31,684,545 Gasoline stations............................................................................................................ 33,439 23,984,904 Footnotes at end of table. 358,075 272,003 Building material and garden equipment and supplier dealers............................................................................................................ 50,939 7,795,929 150,116 40,330 94,923 Health and personal care stores............................................................................................................ 118,048 7,360,867 97,188 16 Sole Proprietorship Returns, 1999 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System --Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with and without net income Rent paid Industrial sector Number of returns Business receipts Depreciation on machinery deduction 1 Rent paid on other business 1 1 Interest paid deduction 1,2 Net income Payroll 1,3 and equipment less deficit property (1) Retail trade--continued (2) (3) (4) 38,512 12,739 99,193 116,092 1,473,863 9,152 *1,807 363,864 683,903 *284 -305,003 (5) 817,123 457,532 180,577 1,407,668 342,043 368,448 19,105 *12,729 75,893 124,905 --62,182 -*2,072 ** **2,090 33,252 17,849 *18,371 229,599 32,266 117,126 25,115 55,093 1,012,070 65,696 2,920 54,082 7,923 *565 726,072 691,710 34,363 670,559 531,605 38,917 443,382 49,305 138,954 2,109 *188 *4,282 118,385 (6) 120,775 86,521 54,637 259,605 203,656 1,069,315 24,454 5,340 261,922 614,141 *273 -77,890 22,632 *192 ** **1,531 41,048 10,998 *8,894 49,656 19,410 14,970 9,915 5,362 669,225 46,642 430,503 12,350 71,530 20,752 832 325,039 192,080 180,912 11,168 762,096 612,447 113,507 400,860 98,080 149,649 28,283 *2,454 *1,333 20,275 7,073 90,232 (7) 904,316 589,180 385,638 1,755,251 559,862 3,533,048 44,535 5,638 1,438,281 1,547,263 *11,969 -*12,270 62,957 *39,814 ** **4,162 155,503 192,421 *18,236 506,592 111,839 91,922 96,158 206,672 3,096,853 107,656 802,038 *57,869 324,273 35,161 *736 383,999 2,187,159 1,963,879 223,279 1,121,202 889,150 83,355 669,216 136,580 232,051 23,829 *1,029 *790 97,133 *19,132 90,139 (8) 1,142,628 392,773 386,305 1,498,819 2,321,934 7,175,889 42,702 729 2,059,052 2,809,939 *193 *4,146 787,131 118,788 86,304 ** **10,867 301,600 912,194 42,243 1,822,737 440,752 554,272 256,222 571,491 14,415,248 809,014 3,658,432 34,459 776,176 -14,345 34,253 2,827,889 9,947,802 8,727,558 1,220,243 18,270,902 17,906,626 241,498 16,182,116 1,483,012 364,276 86,985 *20,661 *803 -16,193 18,325 253,694 Clothing and accessories stores............................................................................................................ 103,923 11,915,848 136,809 General merchandise stores............................................................................................................ 62,813 31,094 4,580,787 Miscellaneous store retailers............................................................................................................ 422,688 23,018,888 496,480 Nonstore retailers............................................................................................................ 1,075,154 21,042,740 612,823 Transportation and warehousing............................................................................................................ 790,376 45,989,293 4,559,561 Air and rail transportation............................................................................................................ 14,574 503,643 75,643 Water transportation............................................................................................................ 4,349 448,335 43,604 General freight trucking, local............................................................................................................ 169,027 13,456,352 1,374,724 General freight trucking, long-distance and specialized freight trucking............................................................................................................ 250,736 21,875,973 2,612,451 Urban transit............................................................................................................ *26,839 *973 *636 Interurban and rural bus transportation............................................................................................................ *941 *6,299 -Taxi and limousine service............................................................................................................ 125,133 107,387 3,104,899 Sporting goods, hobby, book, and music stores............................................................................................................ 150,948 8,777,446 160,938 59,427 School, employee, and charter bus industry............................................................................................................*18,656 15,772 658,603 89,047 Other transit and ground passenger transportation............................................................................................................ 17,513 317,771 23,252 *29,109 Pipeline transportation............................................................................................................ ** ** Support activities for transportation (including motor vehicle towing)............................................................................................................ 37,446 1,575,197 134,468 Couriers and messengers............................................................................................................ 157,753 3,438,180 Information............................................................................................................ 6,987,894 236,546 Publishing industries............................................................................................................ 61,348 1,927,882 48,821 368,519 64,897 Warehousing and storage facilities............................................................................................................ 3,651 371,352 11,823 13,590 48,148 *344 101,295 15,555 42,454 37,623 335,328 ** ** **3 Scenic and sightseeing transportation............................................................................................................ **10,255 **205,850 **19,961 Motion picture and sound recording............................................................................................................ 61,930 1,972,154 181,459 Broadcasting and telecommunications............................................................................................................ 36,118 1,382,339 53,064 Finance and insurance............................................................................................................ 579,362 86,390,620 684,859 Information services and data processing services............................................................................................................ 77,150 1,705,519 69,098 5,663 Credit intermediation and related activities............................................................................................................ 40,448 54,913 3,174,011 58,364 Investment bankers and securities dealers............................................................................................................ *866 4,672 5,566,788 8,261 Securities brokers............................................................................................................ 27,690 10,746,057 26,244 4,777 *401 Commodity contracts brokers and dealers............................................................................................................ 3,064 4,965 4,455,966 8,608 Securities and commodity exchanges............................................................................................................ 956 1,086,282 1,158 Securities, commodity contracts, other financial investments............................................................................................................ 139,928 59,678,189 165,408 42,858 220,301 Other financial investment activities (investment advice)............................................................................................................154,812 101,645 37,823,097 121,138 33,750 Insurance agents, brokers, and related activities............................................................................................................ 384,522 23,538,421 461,086 252,022 Insurance agencies and brokerages............................................................................................................ 326,762 20,995,816 415,616 Other insurance related activities............................................................................................................ 57,760 2,542,605 45,470 Real estate and rental and leasing............................................................................................................ 851,434 42,872,742 1,870,555 Real estate............................................................................................................ 788,716 39,418,222 Lessors of real estate (including miniwarehouses and self storage)............................................................................................................ 16,728 1,039,098 Offices of real estate agents, brokers, property managers, and appraisers............................................................................................................ 673,734 34,016,819 939,999 Other activities related to real estate............................................................................................................ 98,254 4,362,306 78,204 Rental and leasing services............................................................................................................ 62,718 3,454,519 765,231 286,979 23,521 73,021 -*71 *23,986 87,120 6,957 1,105,324 227,932 24,090 390,477 317,457 Automotive equipment rental and leasing............................................................................................................ 24,137 16,736 694,034 161,134 Consumer electronics and appliances rental............................................................................................................ *1,064 *64,281 *5,932 Formal wear and costume rental............................................................................................................ *941 *41,380 *20,805 Video tape and disc rental............................................................................................................ 7,476 842,856 126,779 Commercial and industrial machinery and equipment rental and leasing............................................................................................................ 25,232 1,430,381 393,923 Footnotes at end of table. 12,742 General rental centers and other consumer goods rental............................................................................................................ 5,460 11,269 381,586 56,659 *12,086 8,530 17 Sole Proprietorship Returns, 1999 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System --Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with and without net income Rent paid Industrial sector Number of returns Business receipts Depreciation on machinery deduction 1 Rent paid on other business 1 1 Interest paid deduction 1,2 Net income Payroll 1,3 and equipment less deficit property (1) (2) (3) 461,253 286,421 191,095 (4) 216,900 27,480 61,121 35,556 (5) 2,572,881 1,144,430 111,075 149,669 210,892 93,811 (6) 835,169 215,293 42,652 104,660 88,412 45,015 25,481 *1,515 15,412 *990 25,580 35,930 322,642 113,567 *2,861 28,984 5,151 172,079 310,700 292,650 18,050 26,608 846,969 662,661 138,702 10,309 334,635 61,958 36,553 30,066 *8,792 10,944 13,174 8,338 9,192 *716 112,372 *1,700 69,519 263,620 119,816 *770 143,035 1,071,848 575,277 427,577 59,417 88,282 496,571 (7) 8,235,205 2,996,584 458,335 640,900 1,324,981 781,008 332,025 *116,000 93,256 *2,691 213,345 309,582 2,291,478 569,461 28,291 149,480 132,040 1,412,206 4,882,318 4,681,143 201,175 305,656 11,295,630 10,363,505 3,038,091 152,985 5,371,311 452,507 467,742 254,661 75,087 108,078 221,843 126,773 94,425 -478,360 *15,649 438,116 807,479 384,633 -422,846 6,263,155 620,064 464,652 57,570 97,842 5,643,091 (8) 45,226,603 12,522,635 1,313,133 2,707,017 4,501,665 1,337,721 2,320,806 597,030 195,194 *50,915 1,172,411 2,878,265 20,131,477 13,207,415 237,950 1,228,426 256,534 5,201,152 10,577,063 10,372,337 204,726 1,593,522 35,612,599 31,962,741 13,811,392 1,111,657 9,357,972 1,433,559 671,878 2,909,223 261,145 1,127,865 478,586 660,375 139,089 *31,375 619,996 533,361 2,465,125 5,350,243 4,836,517 *22,906 490,820 2,154,814 279,298 140,870 59,478 78,950 1,875,516 Professional, scientific, and technical services............................................................................................................ 2,443,744 106,922,289 3,061,375 835,660 Legal services............................................................................................................ 324,484 27,649,186 Other accounting services............................................................................................................ 339,095 6,405,006 Architectural services............................................................................................................ 68,163 4,639,593 Office of certified public accountants............................................................................................................ 51,079 3,063,764 103,506 Architectural, engineering, and related services............................................................................................................ 224,099 11,203,361 409,288 78,765 Engineering services............................................................................................................ 95,922 4,831,303 148,220 26,468 80,282 Drafting, building inspections, and geophysical surveying............................................................................................................ *17,971 41,901 1,012,580 24,516 *10,281 Surveying and mapping (except geophysical) services............................................................................................................ 15,034 647,042 43,165 *5,893 Testing laboratories............................................................................................................ *3,080 *72,843 *2,292 *568 Specialized design services............................................................................................................ 159,875 5,025,333 229,430 56,766 30,712 Computer systems design services............................................................................................................ 234,926 7,143,506 254,165 *18,827 -101,163 76,576 779,075 4,752 88,342 11,172 327,711 587,807 571,549 16,258 213,868 3,325,035 3,063,565 911,638 87,539 905,777 296,557 166,099 53,491 86,845 69,758 53,448 33,446 -52,588 102,195 106,687 502,822 358,570 -144,251 2,020,327 104,080 62,520 35,312 *6,248 1,916,247 Other professional, scientific, and technical services............................................................................................................ 1,110,186 46,432,133 1,317,311 363,916 Scientific research and development services............................................................................................................ *849 33,161 564,199 10,697 Advertising and related services............................................................................................................ 92,443 4,830,733 91,542 Other miscellaneous services............................................................................................................ 368,420 15,978,294 541,656 Administrative and support and waste management and remediation services............................................................................................................ 1,675,144 1,455,868 37,281,872 Administrative and support services............................................................................................................ 1,433,426 36,117,451 1,540,744 435,513 417,404 16,389 597,316 512,269 33,966 132,679 Market research and public opinion polling............................................................................................................ 15,179 26,212 1,057,364 43,033 Management, scientific, and technical consulting services............................................................................................................ 589,950 24,001,543 630,382 181,244 347,098 18 Waste management and remediation services............................................................................................................18,109 22,442 1,164,421 134,400 Educational services............................................................................................................ 326,443 4,155,635 169,270 Health care and social assistance............................................................................................................ 1,520,435 82,760,451 2,135,898 Ambulatory health care services............................................................................................................ 758,008 72,078,082 1,748,837 Offices of physicians (except mental health specialist)............................................................................................................ 178,871 25,989,675 389,189 189,625 Offices of physicians, mental health specialist............................................................................................................ 24,409 1,978,299 59,288 7,810 Offices of dentists............................................................................................................ 95,536 25,366,750 Offices of chiropractors............................................................................................................ 28,950 3,756,135 Offices of optometrists............................................................................................................ 16,006 2,603,483 Offices of podiatrists............................................................................................................ 7,650 650,945 Outpatient care centers and other miscellaneous health practitioners............................................................................................................ 99,270 2,278,126 Home health care services............................................................................................................ 114,427 1,645,182 Other ambulatory health care services (including ambulance services, blood and organ banks)............................................................................................................ 30,651 689,575 15,965 6,887 Hospitals............................................................................................................ 6,176 *103,583 -28,450 271,638 -26,739 7,011 51,298 198,725 -Nursing and residential care facilities............................................................................................................ 54,217 2,400,695 86,973 Social assistance............................................................................................................ 95,996 1,246,162 Child day care services............................................................................................................ 606,038 6,931,928 98,510 35,375 7,945 14,780 15,126 Medical and diagnostic laboratories............................................................................................................ 18,425 1,404,384 35,829 749,311 94,058 69,542 23,121 147,567 41,671 15,941 *4,112 Offices of mental health practitioners and social therapists............................................................................................................ 143,813 5,715,529 178,648 60,805 398,966 Arts, entertainment, and recreation............................................................................................................ 1,040,209 19,454,338 1,166,730 Performing arts, spectator sports, and related industries............................................................................................................ 876,286 14,934,984 867,561 108,201 Museums, historical sites, and similar institutions............................................................................................................ *4,034 *41,887 *(Z) Amusement, gambling, and recreation industries............................................................................................................ 159,888 4,477,467 299,169 90,524 Accommodation, food services, and drinking places............................................................................................................ 315,150 36,293,267 1,323,776 286,639 Accommodation............................................................................................................ 61,298 4,849,644 Travel accommodation (including hotels, motels, and bed and breakfast inns)............................................................................................................ 32,116 3,396,910 316,749 17,777 RV (recreational vehicle) parks and recreational camps............................................................................................................ 15,791 688,232 65,697 *748 Rooming and boarding houses............................................................................................................ 13,391 764,503 65,117 Food services and drinking places............................................................................................................ 253,853 31,443,622 876,213 *15,198 252,917 447,563 33,723 18 Footnotes at end of table. Sole Proprietorship Returns, 1999 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System --Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with and without net income Rent paid Industrial sector Number of returns Business receipts Depreciation on machinery deduction 1 Rent paid on other business 1 1 Interest paid deduction 1,2 Net income Payroll 1,3 and equipment less deficit property (1) (2) (3) 2,522,775 (4) 943,121 310,622 193,520 67,003 (5) 3,745,204 860,301 401,889 233,559 224,853 235,236 2,616,882 32,786 61,439 (6) 874,303 401,532 193,484 111,927 96,121 133,033 324,228 15,510 24,624 (7) 7,070,450 3,239,375 1,514,783 1,078,796 645,796 959,228 2,843,108 *28,739 161,304 (8) 14,839,005 2,823,464 1,542,453 799,251 481,760 2,677,515 8,129,746 1,208,280 1,176,528 Other services............................................................................................................ 2,007,431 65,926,666 Automotive mechanical and electrical repair and maintenance............................................................................................................ 168,775 12,405,736 Other auto repair and maintenance Auto repair and maintenance............................................................................................................ 326,644 23,493,350 952,551 444,804 Automotive body shops............................................................................................................ 275,335 94,540 6,897,434 (including oil change, lubrication, and car washes)............................................................................................................ 63,329 4,190,180 232,412 50,100 Miscellaneous repairs............................................................................................................ 365,316 12,488,692 585,498 90,069 Personal and laundry services............................................................................................................ 1,104,628 27,734,756 927,570 Religious, grantmaking, civic, professional, and similar organizations............................................................................................................ 57,156 210,843 2,209,867 Unclassified establishments............................................................................................................ 66,628 262,768 3,349,077 Footnotes at end of table. 538,649 *3,782 16,547 19 Sole Proprietorship Returns, 1999 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System --Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with net income Rent paid Industrial sector Number of returns Business receipts Depreciation on machinery deduction 1 Rent paid on other business 1 1 Interest paid deduction 1,2 Payroll 1,3 Net income and equipment property (9) (10) (11) 22,542,925 (12) 6,657,600 98,580 (13) 18,921,643 79,967 16,150 27,274 *2,482 24,785 10,184 9,253 -*32 *22 *876 *3,420 682,239 6,767 87,178 25,279 9,955 553,061 612,167 72,983 *613 87,830 -31,489 *6,798 87,741 -*595 *23,269 *158 *12,895 73,958 44,776 *15,818 *14,546 *12,274 56,547 *12,033 57,843 408,890 195,296 213,594 4,285,785 279,076 258,054 147,186 823,347 165,405 307,687 (14) 7,442,731 238,509 *12,422 104,092 67,399 -54,595 53,568 34,061 -*128 16,083 *3,296 *837 1,013,237 40,206 235,920 55,528 72,745 608,839 271,198 26,215 *469 5,414 *244 31,647 *372 34,900 -*3,140 *11,026 *23,252 *233 31,266 32,550 *559 *8,153 *12,878 17,560 *2,748 28,572 194,651 111,617 83,034 1,155,717 242,590 53,578 27,276 100,111 145,770 24,779 124,828 (15) 77,393,367 1,457,811 *27,293 469,402 152,478 -808,638 180,752 37,581 -*5,868 95,642 *41,661 *5,335 20,924,904 393,084 4,340,280 937,966 499,625 14,753,950 3,386,360 170,464 *33,064 227,875 *26,779 340,658 *25,863 434,383 -*17,053 *80,633 *85,183 *98,913 536,764 605,052 *28,939 *48,989 *114,137 268,516 *17,872 225,222 1,536,941 925,573 611,368 9,118,637 1,134,491 541,627 635,663 496,453 1,638,083 400,506 961,153 (16) 233,404,991 2,383,785 95,333 756,426 773,969 *21,784 736,272 743,704 493,636 -*1,932 82,384 165,752 33,480 30,188,237 519,200 5,592,988 1,079,591 582,016 22,414,442 4,280,176 404,690 *17,635 213,105 *38,822 238,103 *26,987 499,421 *253 76,084 113,692 113,782 *64,302 690,644 674,163 50,098 187,646 129,899 432,783 *81,825 226,241 5,883,429 3,093,415 2,790,013 16,262,486 1,820,589 704,586 593,039 675,750 1,620,649 1,072,780 642,346 All nonfarm industries............................................................................................................ 13,159,090 847,760,462 Agriculture, forestry, hunting, and fishing............................................................................................................ 178,193 12,454,721 873,908 Animal production (including breeding of cats and dogs)............................................................................................................ 12,139 564,312 35,489 *970 Fishing............................................................................................................ 52,716 2,184,980 200,448 *2,914 *11,363 *1,361 42,205 5,695,445 458,867 63,327 Forestry and logging (including forest nurseries, timber tracts)............................................................................................................9,276 Hunting and trapping............................................................................................................ *2,205 *70,900 Support activities for agriculture and forestry............................................................................................................ 21,559 68,929 3,939,084 176,190 Mining............................................................................................................ 62,629 2,711,913 180,912 20,643 Oil and gas extraction............................................................................................................ 52,802 1,742,439 Coal mining............................................................................................................ --Metal ore mining............................................................................................................ *17 *27,519 89,389 -*819 7,101 -*1,064 *10,686 *1,792 *2,833 1,128,238 21,221 99,628 59,831 185,198 762,361 225,840 2,401 *365 21,784 *4,897 9,013 *301 54,175 -*7,862 *11,498 *54 60,095 7,166 *416 *1,973 22,872 *498 14,755 89,295 Nonmetallic mineral mining and quarrying............................................................................................................ 3,562 550,044 61,264 Support activities for mining............................................................................................................ *29,440 6,248 391,911 Utilities............................................................................................................ 5,198 106,640 *4,206 4,237,022 Construction............................................................................................................140,794,427 1,985,468 Land subdivision and land development............................................................................................................ 17,316 2,515,839 76,592 Residential building construction............................................................................................................ 306,752 34,663,798 613,209 Nonresidential building construction............................................................................................................ 67,062 6,883,800 147,096 Heavy construction ............................................................................................................ 38,294 4,101,443 Special trade contractors............................................................................................................ 1,556,043 92,629,548 Manufacturing............................................................................................................24,124,542 244,201 Food manufacturing............................................................................................................ 23,916 2,674,668 Apparel............................................................................................................ 19,775 1,703,623 291,128 3,108,997 716,425 32,672 33,114 *8,324 91,007 *1,516 *1 *7,270 20 Textile and textile product mills............................................................................................................ *5,868 *3,076 *113,152 Leather and allied products............................................................................................................ *1,303 *102,465 Wood products............................................................................................................ 26,063 2,443,398 Paper products............................................................................................................ *3,456 *141,613 Petroleum and coal products............................................................................................................ *16 *304 Chemical manufacturing............................................................................................................ 5,676 248,838 Printing and related support activities............................................................................................................ 31,206 2,738,763 56,813 Plastics, rubber, clay, refractory, and glass products............................................................................................................ 15,152 683,829 20,702 *1,286 Nonmetallic mineral products............................................................................................................ *45,794 7,091 567,982 Primary metal industries............................................................................................................ *1,506 *369,714 Fabricated metal products............................................................................................................ 29,575 3,719,277 Machinery............................................................................................................ 17,640 2,834,394 *19,800 139,977 131,002 Computer and electronic products............................................................................................................ 3,278 314,178 *5,726 Transportation equipment............................................................................................................ 6,994 795,511 *10,272 Electrical equipment, appliance, and components............................................................................................................ 6,687 737,220 24,142 *4,430 Furniture and related products............................................................................................................ 36,694 20,238 1,965,391 Medical equipment and supplies............................................................................................................ *1,639 *287,583 *8,241 Other miscellaneous manufacturing............................................................................................................ 19,915 1,682,638 37,491 Wholesale trade............................................................................................................ 263,808 38,894,561 477,689 Durable goods, including machinery, wood, metals, etc............................................................................................................. 135,386 20,330,475 263,231 30,550 Nondurable goods, including food, fiber, chemicals, etc............................................................................................................. 128,422 18,564,086 214,458 58,745 Retail trade............................................................................................................ 155,293,611 1,249,322 1,906,780 561,856 44,853 37,382 14,043 124,413 14,960 64,928 Motor vehicle and parts dealers............................................................................................................ 82,903 28,510,866 275,686 Furniture and home furnishing stores............................................................................................................ 37,073 5,374,863 63,611 Electronic and appliance stores............................................................................................................ 21,914 4,818,735 69,959 Food and beverage stores............................................................................................................ 79,227 26,883,233 Gasoline stations............................................................................................................ 21,044 19,610,249 Footnotes at end of table. 264,417 179,149 Building material and garden equipment and supplier dealers............................................................................................................ 39,763 6,500,671 98,281 36,742 73,681 Health and personal care stores............................................................................................................ 58,480 6,829,093 71,519 20 Sole Proprietorship Returns, 1999 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System --Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with net income Rent paid Industrial sector Number of returns Business receipts Depreciation on machinery deduction 1 Rent paid on other business 1 1 Interest paid deduction 1,2 Payroll 1,3 Net income and equipment property (9) Retail trade--continued (10) (11) (12) 33,906 11,498 64,924 78,421 1,216,544 *8,480 *2 286,897 544,979 *284 -284,338 *4,302 --10,955 47,227 *340 88,048 15,320 31,665 36,281 301,191 38,086 *844 4,279 *40 *401 (13) 590,985 296,555 139,725 965,846 238,239 309,103 *13,144 *10,625 62,088 102,381 --59,950 -*967 -*2,051 22,664 16,862 *18,369 121,467 31,667 27,646 19,478 42,676 876,129 48,825 *2,582 28,196 *610 *35 655,114 621,766 33,348 553,330 465,738 35,479 397,588 32,671 87,592 *844 *158 *4,282 *74,257 (14) 89,729 56,600 46,975 149,783 93,697 737,959 *3,840 *759 191,316 440,727 --40,725 17,173 *65 --27,569 *8,501 *7,283 27,923 16,496 3,474 3,362 4,591 266,427 31,616 86,469 9,610 5,340 4,512 *159 66,847 148,342 142,499 5,843 409,421 343,148 46,958 259,625 36,565 66,273 7,002 *68 *1,333 *14,374 *4,122 39,375 (15) 800,813 452,803 304,309 1,342,656 410,081 2,504,385 *38,020 *4,381 1,059,690 1,017,341 *11,969 -*9,720 *60,737 *9,322 -*3,577 116,417 158,151 *15,062 443,261 102,353 60,662 81,836 198,410 2,851,593 96,873 666,629 *2,966 310,817 *4,457 -348,389 2,088,091 1,868,025 220,065 913,035 756,374 36,876 605,177 114,322 156,660 *7,472 -*790 71,869 *12,240 64,291 (16) 1,424,542 848,413 414,431 2,467,637 3,977,726 8,271,426 142,772 26,458 2,334,182 3,216,213 *1,203 *4,146 853,659 148,029 88,418 -*50,309 365,266 997,002 43,770 2,345,093 540,808 717,228 333,658 753,399 16,050,820 890,777 4,731,880 102,309 990,423 157,075 40,423 3,441,650 10,428,163 9,162,530 1,265,632 19,782,204 19,080,663 352,455 17,034,138 1,694,070 701,540 151,114 *24,400 *803 40,192 57,410 427,621 Clothing and accessories stores............................................................................................................ 61,870 10,445,163 119,254 General merchandise stores............................................................................................................ 49,736 25,153 4,065,867 Miscellaneous store retailers............................................................................................................ 214,323 18,478,212 285,950 Nonstore retailers............................................................................................................ 524,494 16,887,974 327,465 Transportation and warehousing............................................................................................................ 640,213 38,283,780 3,069,644 Air and rail transportation............................................................................................................ 9,456 402,563 6,777 Water transportation............................................................................................................ 3,320 424,180 33,910 General freight trucking, local............................................................................................................ 139,936 11,240,542 950,261 General freight trucking, long-distance and specialized freight trucking............................................................................................................ 195,821 17,574,745 1,751,778 Urban transit............................................................................................................ *972 *26,381 -80,072 Interurban and rural bus transportation............................................................................................................ *941 *6,299 -Taxi and limousine service............................................................................................................ 92,699 2,783,437 School, employee, and charter bus industry............................................................................................................ 14,318 590,008 75,263 Pipeline transportation............................................................................................................ --Support activities for transportation (including motor vehicle towing)............................................................................................................ 30,698 1,346,840 95,293 Couriers and messengers............................................................................................................ 127,833 3,097,119 Information............................................................................................................ 166,793 6,302,982 34,215 220,966 48,061 Warehousing and storage facilities............................................................................................................ 3,637 360,059 *10,561 Publishing industries............................................................................................................ 48,971 1,753,923 -- Sporting goods, hobby, book, and music stores............................................................................................................ 83,077 6,888,688 101,753 35,786 Other transit and ground passenger transportation............................................................................................................ 17,119 266,217 *22,914 *28,739 Scenic and sightseeing transportation............................................................................................................ *3,465 *165,388 *8,600 Motion picture and sound recording............................................................................................................ 39,551 1,624,486 96,809 Broadcasting and telecommunications............................................................................................................ 27,743 1,300,863 27,764 Finance and insurance............................................................................................................ 419,091 64,939,668 563,869 Information services and data processing services............................................................................................................ 50,528 1,623,709 48,332 4,782 Credit intermediation and related activities............................................................................................................ 42,054 3,002,045 48,530 Investment bankers and securities dealers............................................................................................................ 3,314 3,864,573 4,315 Securities brokers............................................................................................................ 16,629 7,495,460 22,922 Commodity contracts brokers and dealers............................................................................................................ 1,818 699,111 931 Securities and commodity exchanges............................................................................................................ 565 589,264 *569 Securities, commodity contracts, other financial investments............................................................................................................ 88,504 40,147,755 122,657 30,266 172,190 Other financial investment activities (investment advice)............................................................................................................ 140,767 66,178 27,499,347 93,919 24,702 Insurance agents, brokers, and related activities............................................................................................................ 288,532 21,789,868 392,683 232,839 Insurance agencies and brokerages............................................................................................................ 245,918 19,326,177 353,457 Other insurance related activities............................................................................................................ 42,614 2,463,691 39,226 Real estate and rental and leasing............................................................................................................ 661,748 39,904,894 1,252,178 Real estate............................................................................................................ 37,294,360 619,984 Lessors of real estate (including miniwarehouses and self storage)............................................................................................................ 11,044 835,643 Offices of real estate agents, brokers, property managers, and appraisers............................................................................................................ 536,079 32,545,258 774,705 Other activities related to real estate............................................................................................................ 72,861 3,913,458 53,260 Rental and leasing services............................................................................................................ 41,764 2,610,534 375,595 254,088 14,903 28,582 -*71 *3,503 48,617 4,285 876,583 213,412 19,427 301,858 273,276 Automotive equipment rental and leasing............................................................................................................ *16,289 12,899 532,981 55,826 Consumer electronics and appliances rental............................................................................................................ *1,056 *58,561 *5,031 Formal wear and costume rental............................................................................................................ *941 *41,380 *20,805 Video tape and disc rental............................................................................................................ 74,605 3,617 541,684 Commercial and industrial machinery and equipment rental and leasing............................................................................................................ 15,794 1,180,509 198,718 Footnotes at end of table. 8,231 General rental centers and other consumer goods rental............................................................................................................ *4,854 7,457 255,420 20,610 *488 3,197 21 Sole Proprietorship Returns, 1999 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System --Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with net income Rent paid Industrial sector Number of returns Business receipts Depreciation on machinery deduction 1 Rent paid on other business 1 1 Interest paid deduction 1,2 Payroll 1,3 Net income and equipment property (9) (10) (11) 416,248 235,727 153,101 (12) 198,532 27,021 42,243 34,094 (13) 2,234,217 1,071,860 101,869 134,982 193,364 86,149 (14) 651,092 183,115 28,556 86,364 77,547 36,497 24,151 *1,515 *15,383 -23,969 14,119 237,423 65,828 *2,380 25,283 *3,307 140,625 236,388 220,268 16,120 10,184 748,413 616,209 126,617 9,503 333,293 46,949 35,639 23,038 *8,792 7,770 10,564 *5,831 *8,212 *716 77,743 *1,423 52,322 129,528 63,830 -65,698 635,208 326,346 246,529 *10,425 69,392 308,863 (15) 7,645,411 2,748,135 427,889 611,022 1,294,243 754,328 330,659 *116,000 93,256 -202,944 260,688 2,100,490 468,693 *4,522 147,183 *128,763 1,351,330 4,001,493 3,820,777 180,716 191,314 10,752,686 10,082,406 2,891,683 152,966 5,320,700 432,302 449,088 253,060 73,350 82,556 216,065 116,211 94,425 -391,255 *14,306 264,719 562,164 269,155 -293,009 4,813,427 397,556 290,980 *24,112 82,464 4,415,871 (16) 48,215,911 12,904,403 1,333,846 2,858,684 4,666,318 1,418,271 2,389,735 605,726 197,884 *54,702 1,342,709 3,152,183 21,957,766 14,229,878 271,299 1,408,786 308,252 5,739,551 11,537,803 11,299,109 238,693 1,807,427 36,868,731 32,819,858 14,204,534 1,142,361 9,406,329 1,490,961 681,294 3,003,652 261,842 1,190,746 490,496 763,341 184,301 *46,047 659,609 625,379 2,717,838 7,408,386 6,572,322 *23,997 812,067 3,431,838 675,791 393,585 151,977 130,229 2,756,047 Professional, scientific, and technical services............................................................................................................ 1,841,653 100,912,238 2,380,970 668,745 Legal services............................................................................................................ 274,404 26,702,650 Other accounting services............................................................................................................ 264,136 6,057,293 Architectural services............................................................................................................ 58,025 4,324,827 Office of certified public accountants............................................................................................................ 46,609 2,920,096 88,529 Architectural, engineering, and related services............................................................................................................ 185,297 10,735,496 348,736 63,925 Engineering services............................................................................................................ 76,543 4,716,807 135,510 15,849 70,416 Drafting, building inspections, and geophysical surveying............................................................................................................ *17,971 34,542 995,435 18,088 *8,088 Surveying and mapping (except geophysical) services............................................................................................................ 14,089 640,187 41,691 *5,893 Testing laboratories............................................................................................................ *2,097 *58,241 *345 -Specialized design services............................................................................................................ 180,469 105,180 4,653,636 Computer systems design services............................................................................................................ 164,885 6,423,417 162,228 43,826 26,138 *18,827 -80,727 62,682 588,734 *1,791 77,390 11,154 248,354 479,434 465,197 14,237 180,288 3,022,723 2,819,829 814,396 74,000 886,937 253,840 163,269 50,422 64,359 68,861 *37,074 31,236 -47,404 74,707 80,784 253,230 181,990 -71,240 1,517,358 86,938 Other professional, scientific, and technical services............................................................................................................ 801,142 43,419,652 949,035 267,060 Scientific research and development services............................................................................................................*796 25,592 460,102 4,778 Advertising and related services............................................................................................................ 64,274 4,591,313 77,005 Other miscellaneous services............................................................................................................ 258,515 14,755,318 402,879 Administrative and support and waste management and remediation services............................................................................................................ 1,228,623 33,318,010 1,366,336 Administrative and support services............................................................................................................ 1,212,004 32,257,428 1,254,713 352,473 334,887 12,303 506,164 438,978 25,585 98,492 Market research and public opinion polling............................................................................................................ 18,694 941,456 33,767 *15,125 Management, scientific, and technical consulting services............................................................................................................ 434,066 22,671,463 430,606 127,062 250,046 22 Waste management and remediation services............................................................................................................ 16,619 1,060,582 111,623 17,586 Educational services............................................................................................................ 271,009 3,713,815 112,578 Health care and social assistance............................................................................................................ 1,281,256 79,261,609 1,860,368 Ambulatory health care services............................................................................................................ 640,415 70,064,293 1,600,495 Offices of physicians (except mental health specialist)............................................................................................................ 155,777 25,275,181 355,682 143,860 Offices of physicians, mental health specialist............................................................................................................ 20,295 1,922,141 53,320 7,598 Offices of dentists............................................................................................................ 87,673 24,900,126 Offices of chiropractors............................................................................................................ 23,267 3,584,456 Offices of optometrists............................................................................................................ 14,888 2,538,840 Offices of podiatrists............................................................................................................ 6,042 633,250 Outpatient care centers and other miscellaneous health practitioners............................................................................................................ 76,070 2,120,063 80,414 6,988 14,593 *3,536 Medical and diagnostic laboratories............................................................................................................ 15,740 1,360,608 27,714 Home health care services............................................................................................................ 26,061 95,522 1,541,398 Other ambulatory health care services (including ambulance services, blood and organ banks)............................................................................................................ 18,898 617,090 10,226 *5,583 Hospitals............................................................................................................ *5,785 *69,778 -19,058 179,117 -25,092 *7,010 35,085 120,264 Nursing and residential care facilities............................................................................................................ 43,485 2,031,060 61,698 Social assistance............................................................................................................ 76,680 1,139,720 Child day care services............................................................................................................ 514,892 5,956,758 726,462 66,687 68,933 20,852 141,055 37,050 15,092 *4,112 Offices of mental health practitioners and social therapists............................................................................................................ 126,245 5,571,140 164,144 59,510 375,434 Arts, entertainment, and recreation............................................................................................................ 625,141 16,095,155 558,757 Performing arts, spectator sports, and related industries............................................................................................................ 504,596 12,762,374 403,373 78,764 Museums, historical sites, and similar institutions............................................................................................................ -*4,032 *41,858 -Amusement, gambling, and recreation industries............................................................................................................ 116,513 3,290,923 155,384 41,500 Accommodation, food services, and drinking places............................................................................................................ 216,221 29,010,250 827,280 227,686 Accommodation............................................................................................................ 41,229 3,629,188 Travel accommodation 251,596 25,270 (including hotels, motels, and bed and breakfast inns)............................................................................................................ 48,693 20,303 2,517,748 181,338 10,235 RV (recreational vehicle) parks and recreational camps............................................................................................................ *32,180 11,756 459,684 29,284 *142 Rooming and boarding houses............................................................................................................ 9,169 651,757 40,974 Food services and drinking places............................................................................................................ 174,993 25,381,062 575,684 *14,893 202,416 *6,065 1,430,420 22 Footnotes at end of table. Sole Proprietorship Returns, 1999 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System --Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with net income Rent paid Industrial sector Number of returns Business receipts Depreciation on machinery deduction 1 Rent paid on other business 1 1 Interest paid deduction 1,2 Payroll 1,3 Net income and equipment property (9) (10) (11) 1,891,199 (12) 726,828 276,503 175,990 55,036 (13) 3,234,050 720,613 344,168 189,755 186,690 215,921 2,273,069 *24,447 57,662 (14) 647,152 288,919 145,055 88,861 55,003 121,544 231,262 *5,427 15,320 (15) 5,983,748 2,804,951 1,364,190 912,358 528,402 739,463 2,419,632 *19,701 120,110 (16) 16,555,050 3,343,341 1,785,849 985,144 572,348 2,961,401 8,929,688 1,320,620 1,355,006 Other services............................................................................................................ 1,611,403 58,688,910 Automotive mechanical and electrical repair and maintenance............................................................................................................ 133,355 11,099,496 Other auto repair and maintenance Auto repair and maintenance............................................................................................................ 250,678 20,757,657 748,674 376,207 Automotive body shops............................................................................................................ 227,460 72,832 6,157,804 (including oil change, lubrication, and car washes)............................................................................................................ 44,491 3,500,358 145,007 45,478 Miscellaneous repairs............................................................................................................ 291,010 11,084,554 431,525 64,801 Personal and laundry services............................................................................................................ 899,866 24,803,554 670,431 Religious, grantmaking, civic, professional, and similar organizations............................................................................................................ 40,570 169,849 2,043,145 Unclassified establishments............................................................................................................ 41,838 207,119 2,948,734 * Estimate should be used with caution because of the small number of sample returns on which it is based. ** Data combined to prevent disclosure of information for specific taxpayers. (Z) Less than $500. 382,562 *2,962 *8,211 ¹ Excludes amounts reported on Schedule C-EZ filed by certain small businesses not required to itemize their business deductions. Therefore, totals shown may be slightly understated. ² Interest paid is the sum of mortgage interest and other interest paid on business indebtedness. ³ Payroll is the sum of net salaries and wages plus the cost of labor reported as part of cost of sales and operations. NOTE: Detail may not add to totals because of rounding. 23 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System [All figures are estimates based on samples--money amounts are in thousands of dollars] Agriculture, forestry, hunting, and fishing Animal All Net income status, item nonfarm industries Total production (including breeding of cats and dogs) Forestry and logging (including forest nurseries, timber tracts) Fishing Hunting and trapping Support activities for agriculture and forestry Total Mining (1) BUSINESSES WITH AND WITHOUT NET INCOME (2) (3) (4) (5) (6) (7) (8) Number of returns ¹...................................................................................... 17,575,643 306,905 Business receipts, total ¹...................................................................................... 969,347,038 16,652,693 Other business income...................................................................................... 13,954,910 266,408 Business deductions, total 1,2 35,201 786,209 46,826 996,094 160,682 *22,702 *386 115,317 *38,117 6,460 22,299 5,325 *465 47,848 6,666 *(Z) 116,411 305 26,916 6,439 5,780 6,707 -17,841 26,742 42,648 34,042 12,028 23,010 12,826 422,344 *1,603 *1,471 -212,702 95,333 308,036 54,337 7,296,277 7,241,295 54,982 6,697,511 2,841,672 119,851 95,536 1,693,923 276,131 773,371 117,141 12,937 *162 238,545 58,675 *2,314 670,971 4,266 187,363 30,042 10,131 30,757 125,672 20,791 *689 86,418 16,786 360,982 97,134 603,633 103,678 8,090 59,840 1,122,469 *3,093 *327 598,768 756,426 157,658 82,380 2,668,631 2,651,885 16,746 2,103,859 315,255 *6,152 147,567 93,525 *51,399 *22,618 *6,005 14,984 *89 99,905 *23,463 *3 316,708 *7 68,420 15,912 21,593 40,661 55,953 11,715 -11,587 43,682 176,877 142,427 37,768 43,561 40,858 26,864 581,122 *12,211 *1,325 564,812 773,969 209,157 9,361 105,930 105,928 *2 115,836 *11,080 *13,045 -*23,511 -*643 *26,119 5,963 *10 *7,684 *1,447 -16,644 *1 4,862 813 *167 *2,047 *76 *3,063 -*1,378 *5,810 *5,877 7,546 *1,099 696 *420 5,863 32,129 ---9,701 *21,784 31,485 125,625 5,795,646 5,647,793 147,853 5,453,784 2,004,900 148,888 28,761 1,868,211 88,140 68,055 197,155 24,612 1,993 218,762 83,692 *30 434,260 8,702 108,248 27,330 11,900 42,621 46,115 23,251 *463 36,532 58,185 153,745 183,547 972,170 129,738 41,979 75,511 737,648 25,109 *1,579 303,229 736,272 433,043 117,099 4,434,500 4,173,893 260,607 4,549,827 729,122 58,581 52,720 69,327 65,326 543,368 60,199 7,072 2,761 127,604 17,650 336,588 415,583 6,350 58,960 92,098 17,143 20,811 211,532 48,559 976 38,401 24,849 104,826 62,418 224,002 133,077 44,766 61,597 1,748,995 6,451 *715 -140,081 743,704 883,785 Income from sales and operations ¹...................................................................................... 955,392,128 16,386,285 739,383 ...................................................................................... 761,427,577 15,367,083 Cost of sales and operations...................................................................................... 370,079,223 5,333,588 Inventory, beginning of year...................................................................................... 31,540,485 310,638 Cost of labor...................................................................................... 28,723,302 Purchases...................................................................................... 255,539,328 Other costs...................................................................................... 46,353,794 272,250 3,794,487 871,146 Materials and supplies...................................................................................... 41,757,379 453,787 Inventory, end of year...................................................................................... 33,835,064 368,720 Advertising expenses...................................................................................... 9,453,659 63,821 Bad debts from sales or services...................................................................................... 1,111,178 2,719 Car and truck expenses...................................................................................... 40,786,963 612,744 Commissions...................................................................................... 11,228,396 Depletion...................................................................................... 387,000 Depreciation...................................................................................... 30,637,555 173,944 *2,347 1,554,994 395,809 24 Employee benefit programs...................................................................................... 1,663,528 13,282 Insurance...................................................................................... 13,219,821 Legal and professional services...................................................................................... 6,818,392 80,536 Mortgage interest...................................................................................... 121,867 4,736,127 Office expenses...................................................................................... 9,921,297 65,528 Meals and entertainment deducted...................................................................................... 4,547 4,031,523 48,338 Other interest paid on business indebtedness...................................................................................... 6,488,361 240,501 12,686 Pension and profit-sharing plans...................................................................................... 870,362 1,152 Rent on other business property...................................................................................... 23,190,502 142,304 Repairs...................................................................................... 11,697,341 Supplies...................................................................................... 21,654,319 Taxes paid...................................................................................... 14,000,359 Travel...................................................................................... 8,089,635 Utilities...................................................................................... 18,466,170 724,222 473,302 289,700 114,357 180,904 Rent on machinery and equipment...................................................................................... 1,386 8,227,000 137,300 Salaries and wages...................................................................................... 61,204,430 1,648,712 Other business deductions...................................................................................... 77,357,286 2,895,712 Home office business deductions...................................................................................... 4,785,849 42,015 Depreciation, Form 8829...................................................................................... 554,317 4,702 Net income less deficit Net income 1,2 1,2 ...................................................................................... 207,946,977 1,244,406 1,139,379 ...................................................................................... 2,383,785 233,404,991 Deficit ²...................................................................................... 25,458,013 Footnotes at end of table. 24 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Agriculture, forestry, hunting, and fishing Animal All Net income status, item nonfarm industries Total production (including breeding of cats and dogs) Forestry and logging (including forest nurseries, timber tracts) Fishing Hunting and trapping Support activities for agriculture and forestry Total Mining (1) BUSINESSES WITH NET INCOME (2) (3) 12,139 564,312 *25,858 468,978 121,427 *21,982 -*70,117 *33,933 *3,972 *8,576 1,707 *462 26,679 *134 -35,467 -13,900 2,180 *4,011 3,374 -*970 16,150 *3,669 17,703 *27,293 9,365 10,803 9,161 152,220 *202 *22 95,333 *1,651 *6,827 *847 *5,980 (4) 42,205 5,695,445 5,669,301 26,144 4,939,019 2,108,918 72,719 59,892 1,213,043 232,646 597,358 66,739 9,332 *6 179,345 44,795 -458,540 3,505 151,737 23,835 9,916 20,405 83,688 17,331 *682 63,327 9,276 267,288 75,919 409,510 68,368 6,541 46,266 877,089 *3,093 *327 756,426 *1,355 *2,493 *402 *2,091 (5) 52,716 2,184,980 2,174,005 *10,975 1,411,035 218,516 -*119,316 *31,148 *49,155 *18,974 *77 8,412 -76,532 *20,851 *3 199,823 *3 41,490 10,388 14,425 33,133 34,266 4,727 -*11,363 27,274 88,398 88,356 *33,162 25,492 31,178 18,853 411,976 *10,183 *625 773,969 *6,971 *25,259 *2,233 *23,026 (6) *2,205 *70,900 *70,900 -*49,116 *9,120 *12,334 -*21,880 --*25,094 *1,126 -*905 *1,219 -*2,914 -*333 *193 *54 --*1,161 -*1,361 *2,482 *140 *1,729 -*296 *267 *870 *23,787 --*21,784 *941 *5,176 *1,161 *4,015 (7) 68,929 3,939,084 3,818,494 120,590 3,202,899 1,127,470 50,896 *22,468 1,029,448 73,508 31,729 80,580 9,752 *1,957 145,338 78,271 *(Z) 176,107 7,366 58,710 18,833 9,202 28,170 26,425 13,201 *463 21,559 24,785 86,230 101,561 786,170 95,795 29,645 44,304 306,206 2,640 *83 736,272 20,278 143,879 2,740 141,139 (8) 62,629 2,711,913 2,554,684 157,229 1,967,670 401,372 17,570 *43,306 60,073 60,393 239,009 18,980 5,067 *163 95,103 2,158 163,121 180,244 3,757 40,310 32,856 11,392 15,370 38,198 33,278 760 20,643 10,184 60,436 28,279 137,447 71,006 13,158 29,905 560,324 *5,542 *668 743,704 16,768 44,932 7,638 37,294 Number of returns ¹...................................................................................... 13,159,090 178,193 Business receipts, total ¹...................................................................................... 847,760,462 12,454,721 Other business income...................................................................................... 11,792,321 183,566 Business deductions, total 1,2 Income from sales and operations ¹...................................................................................... 835,968,140 12,271,154 538,454 ...................................................................................... 614,372,697 10,071,048 Cost of sales and operations...................................................................................... 303,576,676 3,585,451 Inventory, beginning of year...................................................................................... 22,096,101 157,930 Cost of labor...................................................................................... 201,676 24,937,198 Purchases...................................................................................... 205,316,063 Other costs...................................................................................... 38,454,921 2,365,635 652,032 Materials and supplies...................................................................................... 36,489,521 389,242 Inventory, end of year...................................................................................... 23,717,127 181,065 Advertising expenses...................................................................................... 7,730,444 30,328 Bad debts from sales or services...................................................................................... 624,578 2,424 Car and truck expenses...................................................................................... 32,699,688 428,799 Commissions...................................................................................... 9,473,615 Depletion...................................................................................... 189,011 Depreciation...................................................................................... 22,117,640 Insurance...................................................................................... 10,951,861 145,270 *3 872,851 266,170 Employee benefit programs...................................................................................... 1,508,899 10,874 Legal and professional services...................................................................................... 5,272,046 55,428 Mortgage interest...................................................................................... 85,719 3,285,686 Office expenses...................................................................................... 39,794 8,097,041 Pension and profit-sharing plans...................................................................................... 851,181 1,145 Rent on machinery and equipment...................................................................................... 6,657,600 98,580 Rent on other business property...................................................................................... 18,921,643 79,967 Repairs...................................................................................... 8,792,473 Supplies...................................................................................... 17,393,568 Taxes paid...................................................................................... 11,416,532 Travel...................................................................................... 6,169,439 Utilities...................................................................................... 14,672,088 445,725 285,269 199,315 78,434 119,453 Meals and entertainment deducted...................................................................................... 3,689 3,344,825 37,287 Other interest paid on business indebtedness...................................................................................... 4,157,045 152,790 *8,411 Salaries and wages...................................................................................... 52,456,169 1,256,135 Other business deductions...................................................................................... 58,798,610 1,771,278 Home office business deductions...................................................................................... 3,917,058 16,117 Depreciation, Form 8829...................................................................................... 425,285 1,058 Net income ...................................................................................... 233,404,991 Returns with Schedule C-EZ: 1,2 2,383,785 Number of returns......................................................................................31,196 2,644,479 Business receipts......................................................................................183,634 13,946,275 Business deductions...................................................................................... 1,321,302 7,384 Net income...................................................................................... 12,624,973 Footnotes at end of table. 176,250 25 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Mining--continued Utilities Construction Oil Net income status, item and gas extraction Coal mining Metal ore mining Nonmetallic mineral mining and quarrying Support activities for mining Total Total Land subdivision and land development (9) BUSINESSES WITH AND WITHOUT NET INCOME (10) (11) (12) (13) (14) (15) (16) Number of returns ¹...................................................................................... 97,173 *9 *3,017 *35,808 *1,462 *61,435 *13,307 *5,301 -*9,963 *2,194 *1,691 *5,842 *22 -*5,992 *4 -*15,957 *20 *439 *70 -*23 *5 *32 *2,381 *7,501 *6,255 *1,935 *897 *124 *5,176 --*-25,627 *1,932 *27,559 9,312 711,567 710,210 *1,357 672,498 154,380 *1,954 *43,563 31,688 *44,255 *34,724 *1,803 1,616 *124 35,798 *1,006 *5,548 87,029 *2,958 29,177 7,614 *757 *12,622 11,602 2,873 *192 12,041 *200 59,240 14,657 99,098 23,494 *945 17,343 91,925 --39,069 82,384 43,315 7,587 445,445 440,726 *4,719 298,285 *41,361 *3,709 *7,252 *14,154 *3,268 *15,195 *2,217 3,665 *1 17,883 -*660 31,525 *4 14,504 4,732 *7,355 -*3,436 15,692 -*1,792 *980 23,253 12,538 *41,800 8,789 *5,093 12,198 46,330 *4,693 *670 147,161 165,752 18,591 9,077 108,154 107,888 *265 85,216 *8,844 *10,952 -*7,810 -*130 *10,048 *646 *4 *8,779 -*54 6,389 *488 1,306 1,068 *459 *35 *841 *743 -*2,833 *3,434 1,903 5,150 *5,335 978 *1,100 *1,201 33,598 *27 *5 22,907 33,480 *10,573 2,283,929 154,225,367 153,190,354 1,035,013 125,894,824 71,209,197 2,663,253 14,672,879 23,478,269 23,102,793 10,378,027 3,086,024 721,866 112,016 7,857,219 1,102,876 2,185 5,018,536 211,900 2,859,605 623,992 285,164 600,656 747,957 758,510 94,862 1,291,853 821,707 1,590,670 4,960,754 8,716,777 1,760,575 529,486 1,677,078 11,699,723 501,135 64,728 28,330,310 30,188,237 1,857,927 20,349 2,938,922 2,886,612 52,309 2,545,554 1,771,759 450,061 383,481 763,693 168,452 450,203 444,132 7,942 *485 73,702 10,970 *576 95,645 1,561 25,221 21,289 7,455 42,544 41,382 9,581 2,321 22,450 8,378 52,397 29,846 46,453 32,529 5,269 24,099 209,422 *2,246 *175 393,163 519,200 126,037 Business receipts, total ¹...................................................................................... 3,232,669 *9,011 Other business income...................................................................................... 252,924 *145 Business deductions, total 1,2 Income from sales and operations ¹...................................................................................... 2,979,745 *8,866 *34,346 ...................................................................................... 3,508,243 *9,366 Cost of sales and operations...................................................................................... 512,924 *7,151 Inventory, beginning of year...................................................................................... 47,618 -Cost of labor...................................................................................... *1,906 Purchases...................................................................................... 13,522 Other costs...................................................................................... 484,606 --*7,151 -- Materials and supplies...................................................................................... 15,609 -Inventory, end of year...................................................................................... 50,337 -Advertising expenses...................................................................................... 1,769 Bad debts from sales or services...................................................................................... *2,636 -Car and truck expenses......................................................................................-67,931 Commissions...................................................................................... 16,633 Depletion...................................................................................... 330,324 Depreciation...................................................................................... 279,902 *6 *56 *1,170 -- 26 Employee benefit programs...................................................................................... 3,367 -Insurance...................................................................................... 14,839 Legal and professional services...................................................................................... 79,626 *56 Mortgage interest...................................................................................... 8,189 Office expenses...................................................................................... 29,959 -*12 Meals and entertainment deducted...................................................................................... *101 8,926 *5 Other interest paid on business indebtedness...................................................................................... 195,978 *388 *128 Pension and profit-sharing plans...................................................................................... 779 -Rent on other business property...................................................................................... 23,637 -Repairs...................................................................................... 19,911 Supplies...................................................................................... 27,722 Salaries and wages...................................................................................... 76,849 Taxes paid...................................................................................... 98,491 Travel...................................................................................... 37,826 Utilities...................................................................................... 31,905 *42 --*367 *4 *26 Rent on machinery and equipment......................................................................................*1,064 23,504 *(Z) Other business deductions...................................................................................... 1,605,477 *86 Home office business deductions...................................................................................... 1,758 -Depreciation, Form 8829...................................................................................... *45 -Net income less deficit 1,2 ...................................................................................... -300,328 *-355 -*355 Net income 1,2 ...................................................................................... 493,636 Deficit ²...................................................................................... 793,964 Footnotes at end of table. 26 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Mining--continued Utilities Construction Oil Net income status, item and gas extraction Coal mining Metal ore mining Nonmetallic mineral mining and quarrying Support activities for mining Total Total Land subdivision and land development (9) BUSINESSES WITH NET INCOME (10) -- (11) *17 *27,519 *1,458 *25,588 *13,307 *5,301 -*9,963 *2,194 *1,691 *5,842 *22 -*12 *4 -*819 *20 *439 *70 *5 -*23 *5 *32 *1,961 *7 *5,868 *566 *117 *124 *992 --*1,932 ----- (12) 3,562 550,044 548,687 *1,357 467,660 137,667 *1,954 *43,297 *29,240 *42,685 *22,295 *1,803 998 *124 *26,780 *1,006 *2,581 61,264 *2,726 23,243 6,403 *658 *12,585 *3,498 2,142 *166 *10,686 *22 40,091 *11,719 52,345 16,918 *145 13,809 39,826 --82,384 *684 *881 *258 *623 (13) 6,248 391,911 391,909 *2 226,159 *30,069 *2,313 -*14,154 -*15,195 *1,594 *3,224 *1 *17,585 -*172 *28,785 -*8,944 *3,926 *7,084 -*3,296 *15,034 -*1,792 *876 *11,059 *10,730 *41,661 *6,928 *810 *6,350 *23,143 *4,688 *655 165,752 *1,736 *28,097 -*28,097 (14) 5,198 106,640 106,375 *265 73,161 *7,882 *10,952 -*6,848 -*130 *10,048 *454 *4 *5,570 -*54 *4,201 *488 *1,301 625 *171 *15 *823 *743 -*2,833 *3,420 1,859 *2,305 *5,335 *977 *36 *906 33,134 *27 *5 33,480 *3 *4 *1 *3 (15) 1,985,468 140,794,427 139,926,927 867,501 110,605,877 63,755,728 1,966,611 13,242,898 20,656,199 20,825,550 9,213,617 2,149,147 619,953 74,092 6,753,358 1,039,091 1,933 4,180,309 200,955 2,505,234 519,054 244,161 404,717 608,521 640,938 94,377 1,128,238 682,239 1,320,265 4,354,206 7,682,006 1,495,953 410,232 1,444,349 9,859,278 448,166 56,714 30,188,237 317,624 1,829,412 138,523 1,690,889 (16) 17,316 2,515,839 2,483,986 31,852 1,996,638 1,392,192 134,794 *354,251 600,728 114,333 354,592 166,506 5,616 *47 67,923 6,252 *480 76,417 *906 20,311 10,103 6,685 14,952 25,253 7,127 *2,160 21,221 6,767 46,393 27,835 38,833 15,377 3,541 20,141 177,828 *2,245 *175 519,200 *205 *43,927 *34 *43,893 Number of returns ¹...................................................................................... 52,802 Business receipts, total ¹......................................................................................-1,742,439 Other business income...................................................................................... -154,412 Business deductions, total 1,2 Income from sales and operations ¹...................................................................................... 1,588,027 -*26,061 ...................................................................................... 1,248,264 -- -Cost of sales and operations...................................................................................... 220,329 Inventory, beginning of year...................................................................................... *8,002 -Cost of labor...................................................................................... *9 Purchases...................................................................................... 6,715 Other costs...................................................................................... 199,828 Advertising expenses...................................................................................... 822 ----- -Materials and supplies...................................................................................... 15,515 Inventory, end of year...................................................................................... *9,740 -Bad debts from sales or services...................................................................................... *38 -Car and truck expenses......................................................................................-50,727 Commissions...................................................................................... 1,148 Depletion...................................................................................... 160,368 Depreciation...................................................................................... 89,376 Insurance...................................................................................... 7,683 ----- Employee benefit programs...................................................................................... 1,010 --Legal and professional services...................................................................................... 22,456 Meals and entertainment deducted...................................................................................... 3,645 -Mortgage interest...................................................................................... 2,785 Office expenses...................................................................................... 16,079 --- Other interest paid on business indebtedness...................................................................................... 31,276 -*128 Pension and profit-sharing plans...................................................................................... *589 -Rent on other business property...................................................................................... 9,253 -Repairs...................................................................................... 7,325 Supplies...................................................................................... 5,823 Salaries and wages...................................................................................... 37,572 Taxes paid...................................................................................... 46,593 Travel...................................................................................... 12,086 Utilities...................................................................................... 9,621 ------- Rent on machinery and equipment......................................................................................*1,064 7,101 -- Other business deductions...................................................................................... 496,363 --Home office business deductions...................................................................................... *854 Depreciation, Form 8829...................................................................................... *12 -Net income ...................................................................................... 493,636 Returns with Schedule C-EZ: Number of returns...................................................................................... 14,348 Business receipts...................................................................................... 15,954 Business deductions...................................................................................... 7,379 Net income...................................................................................... 8,575 Footnotes at end of table. 1,2 ------ 27 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Construction--continued Manufacturing Residential Net income status, item building construction Nonresidential building construction Heavy construction Special trade contractors Total Food manufacturing Textile and textile product mills (17) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... 357,136 (18) (19) (20) (21) (22) (23) 84,325 58,229 4,690,800 4,658,755 32,045 4,204,710 1,668,933 18,858 270,788 566,192 431,302 403,798 22,006 25,987 *4,615 249,618 15,918 *2 412,952 7,069 135,689 30,114 6,412 23,300 22,808 *1,461 196,919 18,837 181,134 273,029 322,252 63,279 14,968 65,014 372,668 13,873 *76 486,090 582,016 95,926 1,763,890 101,115,961 100,422,834 693,127 79,788,351 40,011,281 706,886 9,859,641 12,754,999 14,230,019 3,417,402 957,667 564,442 76,375 6,063,366 798,454 *1,006 3,635,534 144,258 2,037,131 389,726 208,075 295,187 424,145 545,261 80,035 882,648 648,203 1,123,740 3,681,979 6,712,174 1,288,282 375,336 1,219,602 8,094,677 382,205 52,700 21,327,467 22,414,442 1,086,975 359,559 27,327,211 27,136,377 190,834 23,723,378 13,133,241 1,057,642 1,799,688 7,995,271 2,416,666 1,092,312 1,228,336 234,687 22,701 814,328 240,751 *2,158 998,722 84,651 325,682 148,635 49,999 135,782 211,370 214,742 22,057 260,081 752,609 289,782 709,951 2,180,357 530,230 139,315 571,182 1,507,691 126,870 12,847 3,608,920 4,280,176 671,256 30,876 3,021,165 3,016,050 5,115 2,693,957 1,887,322 114,962 101,673 1,605,592 122,982 71,715 129,601 20,590 *129 49,532 26,772 *1,978 68,900 2,513 25,860 14,965 2,216 16,390 19,365 17,488 *586 2,909 106,748 34,191 34,450 152,647 46,051 9,963 67,822 81,889 *2,526 *10 327,209 404,690 77,482 6,095 136,218 136,201 *17 *128,567 *40,938 *1,093 *6,329 *18,794 *15,406 *(Z) *684 *949 -*5,116 --*15,486 -*1,384 *1,687 *777 *48 *469 *1,533 -*422 *756 *1,298 *8,547 *31,449 *4,801 *3,049 *6,702 *3,157 --7,652 *17,635 *9,984 Business receipts, total ¹...................................................................................... 37,960,287 7,519,397 Income from sales and operations ¹...................................................................................... 37,736,003 7,486,150 Other business income...................................................................................... 33,248 224,284 Business deductions, total 1,2 ...................................................................................... 32,805,734 6,550,474 Cost of sales and operations...................................................................................... 23,435,631 4,321,593 Inventory, beginning of year...................................................................................... 1,288,015 199,432 Cost of labor...................................................................................... 3,459,321 Purchases...................................................................................... 7,972,326 Other costs...................................................................................... 4,941,972 699,647 1,421,058 1,164,653 Materials and supplies...................................................................................... 7,220,578 1,052,441 Inventory, end of year...................................................................................... 1,446,581 215,638 Advertising expenses...................................................................................... 25,982 97,513 Bad debts from sales or services...................................................................................... 26,487 4,055 Car and truck expenses...................................................................................... 1,148,803 321,730 Commissions...................................................................................... 241,482 Depletion...................................................................................... *572 Depreciation...................................................................................... 696,187 36,052 *29 178,218 149,491 28 Employee benefit programs...................................................................................... 42,137 16,875 Insurance...................................................................................... 512,074 Legal and professional services...................................................................................... 146,737 36,127 Meals and entertainment deducted...................................................................................... 42,814 20,408 Mortgage interest...................................................................................... 196,531 Office expenses...................................................................................... 150,817 43,093 30,042 Other interest paid on business indebtedness...................................................................................... 159,071 45,516 77,844 Pension and profit-sharing plans...................................................................................... 7,358 *3,687 Rent on machinery and equipment...................................................................................... 123,670 66,167 Rent on other business property...................................................................................... 98,629 47,660 Repairs...................................................................................... 174,880 Supplies...................................................................................... 800,532 Salaries and wages...................................................................................... 1,341,581 Taxes paid...................................................................................... 298,677 Travel...................................................................................... 74,764 Utilities...................................................................................... 281,761 58,520 175,368 294,318 77,809 59,149 86,601 Other business deductions...................................................................................... 2,591,764 431,192 Home office business deductions...................................................................................... 89,712 13,098 Depreciation, Form 8829...................................................................................... 11,268 *509 Net income less deficit Net income 1,2 1,2 ...................................................................................... 5,154,535 969,055 1,079,591 110,536 ...................................................................................... 5,592,988 Deficit ²...................................................................................... 438,453 Footnotes at end of table. 28 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Construction--continued Manufacturing Residential Net income status, item building construction Nonresidential building construction Heavy construction Special trade contractors Total Food manufacturing Textile and textile product mills (17) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... 306,752 (18) 67,062 (19) 38,294 4,101,443 4,078,527 22,916 3,519,427 1,523,257 18,145 216,831 519,581 403,355 383,593 18,248 8,546 *4,032 191,737 15,814 *2 291,053 6,571 108,063 21,182 4,127 15,104 20,157 *1,461 185,198 9,955 119,600 231,523 282,793 50,089 13,484 53,652 290,729 13,641 *76 582,016 *6,946 *39,761 *16 *39,745 (20) 1,556,043 92,629,548 92,010,749 618,799 70,214,650 35,851,705 541,250 8,823,652 11,421,314 12,845,297 2,985,976 765,785 498,063 65,121 5,224,600 760,930 *916 3,064,192 135,220 1,800,397 328,114 181,025 236,845 371,994 457,476 79,710 762,361 553,061 956,307 3,269,494 5,930,297 1,097,430 292,977 1,048,061 6,801,913 341,211 44,805 22,414,442 242,871 1,330,765 105,229 1,225,536 (21) 244,201 24,124,542 23,941,720 182,822 19,844,380 11,392,052 763,398 1,540,078 6,855,615 2,223,808 933,017 923,864 167,707 10,891 623,698 215,071 *2,108 706,212 75,154 270,481 105,001 40,677 109,835 161,362 169,876 22,019 225,840 612,167 234,158 498,203 1,846,282 455,832 93,478 458,834 1,228,888 104,700 10,213 4,280,176 38,614 211,680 15,804 195,876 (22) 23,916 2,674,668 2,673,030 *1,638 2,269,978 1,682,897 83,364 *46,989 1,502,856 89,285 48,121 87,717 10,956 *10 46,230 26,646 *1,928 32,663 *2,252 18,566 7,339 1,985 *15,861 10,353 13,593 *568 2,401 72,983 29,464 27,282 123,476 33,154 7,584 51,897 47,212 *2,526 *10 404,690 *6,957 *45,141 *154 *44,987 (23) *3,076 *113,152 *113,152 -*95,517 *34,034 *477 *6,329 *11,866 *15,406 -*44 *948 -*4,570 --*5,868 -*1,258 *527 *490 -*469 *1,424 -*365 *613 *569 *4,950 *26,735 *4,356 *810 *5,387 *2,144 --*17,635 *965 *3,622 -*3,622 Business receipts, total ¹...................................................................................... 34,663,798 6,883,800 Income from sales and operations ¹...................................................................................... 34,497,561 6,856,104 Other business income...................................................................................... 27,695 166,238 Business deductions, total 1,2 ...................................................................................... 29,070,954 5,804,209 Cost of sales and operations...................................................................................... 20,978,431 4,010,143 Inventory, beginning of year...................................................................................... 1,090,409 182,013 Cost of labor...................................................................................... 3,163,668 Purchases...................................................................................... 6,822,487 Other costs...................................................................................... 4,451,021 684,494 1,292,089 1,038,436 Materials and supplies...................................................................................... 6,450,077 1,012,488 Inventory, end of year...................................................................................... 999,231 199,377 Advertising expenses...................................................................................... 21,440 86,288 Bad debts from sales or services...................................................................................... 4,460 *432 Car and truck expenses...................................................................................... 1,021,056 248,042 Commissions...................................................................................... 222,575 Depletion...................................................................................... *528 Depreciation...................................................................................... 602,059 Insurance...................................................................................... 444,536 *33,520 *8 146,588 131,927 Employee benefit programs...................................................................................... 41,523 16,736 Legal and professional services...................................................................................... 133,727 25,927 Meals and entertainment deducted...................................................................................... 37,729 14,595 Mortgage interest...................................................................................... 120,408 Office expenses...................................................................................... 130,587 17,408 25,592 Other interest paid on business indebtedness...................................................................................... 115,512 38,120 57,641 Pension and profit-sharing plans...................................................................................... 7,358 *3,687 Rent on machinery and equipment...................................................................................... 99,628 59,831 Rent on other business property...................................................................................... 87,178 25,279 Repairs...................................................................................... 155,850 Supplies...................................................................................... 675,984 Salaries and wages...................................................................................... 1,176,612 Taxes paid...................................................................................... 268,111 Travel...................................................................................... 52,482 Utilities...................................................................................... 250,726 42,114 149,369 253,471 64,946 47,748 71,770 Other business deductions...................................................................................... 2,252,488 336,320 Home office business deductions...................................................................................... 79,567 11,502 Depreciation, Form 8829...................................................................................... 11,150 *508 Net income ...................................................................................... 5,592,988 Returns with Schedule C-EZ: Number of returns...................................................................................... 53,151 Business receipts...................................................................................... 365,703 Business deductions...................................................................................... 25,551 Net income...................................................................................... 340,152 Footnotes at end of table. 1,2 1,079,591 14,451 49,255 7,694 41,561 29 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Manufacturing--continued Plastics, Leather Net income status, item Apparel and allied products Wood products Paper products Printing and related support activities Petroleum and coal products Chemical manufacturing rubber, clay, refractory, and glass products Nonmetallic mineral products (24) BUSINESSES WITH AND WITHOUT NET INCOME (25) (26) (27) (28) (29) (30) (31) (32) Number of returns ¹...................................................................................... 27,077 *1,652 Business receipts, total ¹...................................................................................... 1,908,086 *105,449 Other business income...................................................................................... *51,876 *49 Business deductions, total 1,2 40,680 2,729,519 11,465 *4,567 *180,312 *180,312 -*157,667 *72,916 *3,850 *24,574 *47,320 *545 *1,359 *4,733 --*19,333 *4,529 -*774 *558 *2,226 *494 *1,341 -*369 -*400 *6,798 *2,089 *1,968 *15,461 *2,119 *1,942 *1,936 *13,994 *6,881 *760 *22,644 *26,987 *4,342 42,951 3,364,033 3,347,428 16,605 2,953,818 1,415,075 82,814 218,789 732,928 213,167 232,246 64,869 37,650 8,211 123,857 25,162 -89,508 10,821 40,978 16,201 6,962 15,581 35,210 51,423 *4,801 73,987 113,454 43,402 127,290 314,412 70,081 6,334 76,374 221,106 23,497 *3,040 415,222 499,421 84,199 *899 *9,374 *9,161 *213 *14,833 *155 ---*146 *9 ---*510 -*1 *13,187 --*711 -----*227 ----*6 --*35 --*-5,458 *253 *5,711 9,995 259,770 259,759 *11 196,359 78,544 *5,123 *4,584 *67,386 *10,987 *1,389 *10,924 *1,614 *97 *16,097 *3,087 -*8,190 *251 *2,838 *1,113 *1,871 -*3,140 *10,047 *213 *7,862 *595 *5,756 *13,820 *12,469 *1,542 *1,050 7,684 8,787 *8,454 -63,412 76,084 *12,673 19,979 834,849 824,212 *10,637 758,373 318,102 51,180 *47,659 262,113 24,137 *30,167 97,155 9,014 *1,238 41,276 *5,369 -25,364 *2,274 11,315 3,767 3,304 *6,154 7,169 8,671 -*1,563 25,438 4,322 37,362 78,611 17,624 5,589 25,567 108,192 *10,515 *104 76,475 113,692 37,217 7,091 567,982 *562,462 *5,521 454,200 *212,466 *14,320 *35,126 *97,920 *75,622 *3,846 *14,367 *1,894 *1,036 *20,227 --*45,794 -*11,495 *2,233 -*21,628 *1,624 *2,056 *576 *11,498 *158 *13,219 *7,783 *50,057 *12,509 *214 *13,309 *23,419 *1,005 -113,782 113,782 -- Income from sales and operations ¹...................................................................................... 1,856,210 *105,401 2,718,054 ...................................................................................... 1,722,742 *68,798 2,522,281 Cost of sales and operations...................................................................................... 841,482 -1,620,080 Inventory, beginning of year...................................................................................... 108,785 -78,007 Cost of labor...................................................................................... *74,636 Purchases...................................................................................... 546,105 Other costs...................................................................................... 147,020 ---248,874 891,568 457,426 59,201 114,996 19,873 64,394 *4,111 *21 120,810 4,629 36,052 Materials and supplies...................................................................................... 87,809 -Inventory, end of year...................................................................................... 122,874 -Advertising expenses...................................................................................... 24,214 *127 Car and truck expenses...................................................................................... 28,751 *9,417 Commissions...................................................................................... *68,784 Depletion...................................................................................... ---- Bad debts from sales or services...................................................................................... *842 -*2,978 Depreciation...................................................................................... *8,475 35,533 30 Employee benefit programs...................................................................................... *3,459 -Insurance...................................................................................... 18,380 -- Legal and professional services...................................................................................... 17,730 *2,637 11,401 Meals and entertainment deducted...................................................................................... 2,651 *413 1,583 Mortgage interest...................................................................................... *1,721 -18,368 12,930 Other interest paid on business indebtedness...................................................................................... 6,418 *244 22,205 *1,540 Office expenses...................................................................................... *628 8,932 Pension and profit-sharing plans...................................................................................... *822 -*515 Rent on machinery and equipment...................................................................................... 24,819 *4,897 9,565 Rent on other business property...................................................................................... 93,825 -34,961 Repairs...................................................................................... 14,517 Supplies...................................................................................... 66,034 Taxes paid...................................................................................... 51,806 Travel...................................................................................... 8,367 Utilities...................................................................................... 54,784 *1,491 *1,036 *2,722 *1,399 *2,696 29,001 52,000 156,485 53,378 2,473 43,428 Salaries and wages...................................................................................... 221,970 *26,779 Other business deductions...................................................................................... 188,616 111,841 *5,719 Home office business deductions...................................................................................... *14,556 *119 *11,254 Depreciation, Form 8829...................................................................................... *858 *42 Net income less deficit Net income 1,2 1,2 *1,032 207,252 238,103 30,852 ...................................................................................... 185,411 *36,651 *2,171 ......................................................................................*38,822 213,105 Deficit ²...................................................................................... 27,694 Footnotes at end of table. 30 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Manufacturing--continued Plastics, Leather Net income status, item Apparel and allied products Wood products Paper products Printing and related support activities Petroleum and coal products Chemical manufacturing rubber, clay, refractory, and glass products Nonmetallic mineral products (24) BUSINESSES WITH NET INCOME (25) (26) 26,063 2,443,398 11,922 (27) *3,456 *141,613 *141,613 -*114,627 *44,355 *3,850 *10,402 *34,291 *545 -*4,733 --*7,776 *4,529 -*756 *558 *1,472 *434 *1,269 -*327 -*301 *6,798 *2,089 *1,919 *15,461 *1,984 *1,912 *1,911 *13,523 *6,881 *760 *26,987 *2,149 *2,729 -*2,729 (28) 31,206 2,738,763 2,722,198 16,565 2,239,342 1,144,420 42,500 181,998 573,339 167,313 227,823 48,553 29,416 *1,039 78,660 *21,364 -54,389 6,156 29,829 11,819 5,758 11,604 23,296 33,932 *4,801 54,175 87,741 30,402 80,375 252,385 54,404 5,504 57,095 143,542 14,795 *2,424 499,421 *2,903 *9,394 *2,440 *6,954 (29) *16 *304 *91 *213 *51 *9 ----*9 -----*1 *1 -------------*6 --*35 --*253 ----- (30) 5,676 248,838 248,827 *11 172,754 *73,240 *5,123 *4,584 *62,708 *10,361 *1,389 *10,924 *1,590 *97 *10,933 *3,087 -*7,270 *251 *2,791 *926 *1,772 -*3,140 *8,159 *213 *7,862 *595 *5,432 *10,607 *12,469 *1,538 *204 *5,714 *5,169 *8,454 -76,084 *3,668 *9,785 *1,239 *8,546 (31) 15,152 683,829 673,230 *10,599 570,137 233,804 42,610 *20,382 200,831 *13,685 *26,497 70,199 7,036 *840 35,863 *588 -20,702 *1,891 9,876 2,608 *2,923 *4,947 *6,079 *6,307 -*1,286 *23,269 *1,874 *17,968 *60,252 15,571 *4,533 20,105 88,109 *3,134 -113,692 *1,925 *1,234 *573 *661 (32) 7,091 567,982 *562,462 *5,521 454,200 *212,466 *14,320 *35,126 *97,920 *75,622 *3,846 *14,367 *1,894 *1,036 *20,227 --*45,794 -*11,495 *2,233 -*21,628 *1,624 *2,056 *576 *11,498 *158 *13,219 *7,783 *50,057 *12,509 *214 *13,309 *23,419 *1,005 -113,782 ----- Number of returns ¹...................................................................................... 19,775 *1,303 Business receipts, total ¹...................................................................................... 1,703,623 *102,465 Other business income...................................................................................... *51,828 *49 Business deductions, total 1,2 Income from sales and operations ¹...................................................................................... 1,651,795 *102,416 2,431,477 ...................................................................................... 1,490,518 *63,643 2,205,309 Cost of sales and operations...................................................................................... 763,228 -1,465,138 Inventory, beginning of year...................................................................................... 93,824 -58,889 Cost of labor...................................................................................... *46,978 Purchases...................................................................................... 517,948 Other costs...................................................................................... 132,708 ---235,942 770,123 433,436 49,758 83,009 18,873 51,974 *1,954 *21 91,007 *1,908 30,921 Materials and supplies...................................................................................... 85,469 -Inventory, end of year...................................................................................... 113,698 -Advertising expenses...................................................................................... 14,424 *127 Car and truck expenses...................................................................................... 24,999 *6,714 Commissions...................................................................................... *62,271 Depletion...................................................................................... ---- Bad debts from sales or services...................................................................................... *110 -*2,748 Depreciation...................................................................................... *8,324 32,256 Employee benefit programs...................................................................................... *3,431 -Insurance...................................................................................... 14,236 -- Legal and professional services...................................................................................... 13,590 *2,637 10,177 Meals and entertainment deducted...................................................................................... 2,059 -1,568 Mortgage interest...................................................................................... *1,721 -15,375 12,016 Other interest paid on business indebtedness...................................................................................... *372 3,693 *244 16,272 Office expenses...................................................................................... *369 8,064 Pension and profit-sharing plans...................................................................................... *814 -*515 Rent on machinery and equipment...................................................................................... 21,784 *4,897 9,013 Rent on other business property...................................................................................... 87,830 -31,489 Repairs...................................................................................... 14,436 Supplies...................................................................................... 15,669 Taxes paid...................................................................................... 46,624 Travel...................................................................................... 7,300 Utilities...................................................................................... 49,612 *1,491 *1,036 *2,702 *505 *2,149 24,060 48,146 104,716 42,384 1,911 33,384 Salaries and wages...................................................................................... 180,897 *26,779 Other business deductions...................................................................................... 178,831 106,411 *5,669 Home office business deductions...................................................................................... *14,556 -*9,740 Depreciation, Form 8829...................................................................................... *858 -Net income ...................................................................................... *38,822 213,105 Returns with Schedule C-EZ: Number of returns...................................................................................... -*2,910 Business receipts...................................................................................... *21,741 Net income...................................................................................... *21,237 Footnotes at end of table. --Business deductions...................................................................................... *504 -1,2 -238,103 *1,925 *39,029 *1,170 *37,859 31 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Manufacturing--continued Electrical Primary Net income status, item metal industries Fabricated metal products Machinery Computer and electronic products equipment, appliance, and components Transportation equipment Furniture and related products (33) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... *3,669 (34) (35) (36) (37) (38) (39) 42,476 21,804 3,096,553 3,087,339 9,214 2,493,740 1,402,695 89,684 366,054 805,802 105,501 122,102 86,449 15,169 *1,116 83,291 *11,242 -137,173 34,221 46,898 16,323 6,114 *6,925 17,520 *2,500 12,847 59,225 30,197 42,275 272,940 77,990 27,135 67,964 88,734 *2,778 *1 602,813 674,163 71,350 9,258 348,151 332,449 *15,702 333,455 197,597 *8,669 *17,647 *126,805 *40,569 *15,478 *11,570 *4,398 *2,388 *16,010 *708 -*13,289 *1,908 *1,162 *690 *213 -*865 2,662 -*990 *16,014 *9,697 *20,663 *14,283 *1,856 *538 *6,543 15,418 *5,559 *697 14,696 50,098 *35,401 9,096 984,234 982,386 *1,848 817,454 579,445 *52,352 *61,117 497,402 *732 *13,786 *45,944 *9,627 *111 26,383 *358 -24,534 *2,948 12,393 2,016 *2,715 *259 *7,894 7,829 *1,083 *4,430 *21,498 7,459 16,344 *24,011 7,871 3,897 22,140 27,491 *2,611 *419 166,780 187,646 *20,865 8,925 835,385 835,385 -707,677 434,419 *50,165 *46,856 *380,574 *46,351 *806 *90,333 *5,708 -28,104 *20,300 -13,723 *14 16,662 3,989 *899 *9,438 *5,523 6,281 *2,504 *2,011 *12,325 *5,472 9,148 *69,472 22,568 *3,909 10,697 23,244 --127,708 129,899 *2,191 29,243 2,279,529 2,219,662 *59,867 1,883,945 1,136,552 45,960 219,433 456,817 397,488 89,188 72,334 12,700 *1,348 92,848 13,883 -58,113 *2,579 14,724 9,509 2,763 *12,338 8,895 17,869 *1,856 23,053 82,574 18,547 91,420 106,774 28,994 5,955 34,559 98,498 *7,594 *3,327 395,584 432,783 37,199 Business receipts, total ¹...................................................................................... *381,799 4,086,061 Income from sales and operations ¹...................................................................................... *381,664 4,084,694 Other business income...................................................................................... *135 Business deductions, total 1,2 1,367 ...................................................................................... *326,174 3,498,220 Cost of sales and operations...................................................................................... *131,710 1,770,824 Inventory, beginning of year...................................................................................... *1,224 177,161 Cost of labor...................................................................................... *9,246 Purchases...................................................................................... *18,169 Other costs...................................................................................... *69,650 Advertising expenses...................................................................................... *705 284,528 596,648 212,448 40,438 Materials and supplies......................................................................................676,233 *34,690 Inventory, end of year...................................................................................... 176,195 *1,270 Bad debts from sales or services...................................................................................... *1 *1,581 Car and truck expenses...................................................................................... 116,352 *9,712 Commissions...................................................................................... *25 Depletion...................................................................................... -Depreciation...................................................................................... *19,886 15,620 *157 201,692 57,675 32 Employee benefit programs...................................................................................... *2,384 11,284 Insurance...................................................................................... *5,754 Legal and professional services...................................................................................... *303 15,493 Meals and entertainment deducted...................................................................................... *392 8,934 Mortgage interest...................................................................................... *97 Office expenses...................................................................................... *1,130 20,183 24,105 Other interest paid on business indebtedness...................................................................................... *233 32,545 29,245 Pension and profit-sharing plans...................................................................................... *250 *4,392 Rent on machinery and equipment...................................................................................... *55 63,216 Rent on other business property...................................................................................... *13,077 88,768 Repairs...................................................................................... *7,206 Supplies......................................................................................*1,154 Salaries and wages...................................................................................... *102,337 Taxes paid...................................................................................... *10,941 Travel...................................................................................... *2,319 Utilities...................................................................................... *9,812 47,013 119,590 309,553 77,924 19,904 76,409 Other business deductions...................................................................................... *6,008 360,494 Home office business deductions...................................................................................... -*9,633 Depreciation, Form 8829...................................................................................... *184 -Net income less deficit Net income 1,2 1,2 ...................................................................................... 587,841 *55,626 690,644 102,802 ...................................................................................... *64,302 Deficit ²...................................................................................... *8,677 Footnotes at end of table. 32 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Manufacturing--continued Electrical Primary Net income status, item metal industries Fabricated metal products Machinery Computer and electronic products equipment, appliance, and components Transportation equipment Furniture and related products (33) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... *1,506 (34) 29,575 (35) 17,640 2,834,394 2,828,448 *5,946 2,160,231 1,258,872 70,689 360,156 698,684 94,776 106,435 71,868 8,238 *1,115 58,309 *7,527 -131,001 34,221 45,496 9,848 3,339 *6,925 13,828 *2,500 7,166 44,776 23,607 29,023 244,897 74,126 8,457 55,232 62,101 *2,778 *1 674,163 *1,906 *7,012 *1,221 *5,791 (36) 3,278 314,178 298,475 *15,702 264,080 *173,257 *7,464 *17,002 *119,566 *35,843 *4,135 *10,751 *2,132 *2,351 *8,731 *708 -*5,028 *1,816 *643 *549 *212 -*559 *1,628 -*416 *15,818 *1,471 *12,679 *11,937 *1,590 *430 *5,257 *12,287 *4,574 *697 50,098 *8 *6 *5 *1 (37) 6,687 737,220 735,372 *1,848 549,574 349,566 *52,352 *25,145 *309,318 *732 *6,329 *44,310 *9,597 *31 19,528 *335 -23,852 *2,948 *6,881 2,016 *2,405 *259 *7,894 5,728 *1,083 *4,430 *14,546 *6,615 *13,947 *23,844 4,713 *3,542 16,175 25,825 *1,713 *290 187,646 *948 *9,784 *2,105 *7,679 (38) 6,994 795,511 795,511 -665,612 *415,807 *28,790 *46,813 *358,429 *46,017 *674 *64,917 *5,504 -24,965 *20,298 -*10,272 -*15,066 *3,763 *881 *7,356 *5,523 *6,181 *2,504 *1,973 *12,274 *3,711 *8,843 *67,324 *21,586 *3,685 *9,774 *18,322 --129,899 *947 *1,904 *1,269 *635 (39) 20,238 1,965,391 1,906,951 *58,440 1,532,608 930,314 25,749 188,786 284,487 389,530 84,331 42,569 7,999 *7 84,138 *11,570 -33,367 *1,677 13,165 5,475 1,867 *11,417 6,143 16,854 *1,856 22,872 56,547 15,602 88,818 79,730 21,719 2,595 26,644 84,639 *7,594 *3,327 432,783 *1,924 *29,348 -*29,348 Business receipts, total ¹...................................................................................... *369,714 3,719,277 Income from sales and operations ¹...................................................................................... *369,582 3,717,917 Other business income...................................................................................... *131 Business deductions, total 1,2 1,359 ...................................................................................... *305,412 3,028,633 Cost of sales and operations...................................................................................... *123,726 1,646,597 Inventory, beginning of year...................................................................................... *1,224 114,791 Cost of labor...................................................................................... *3,393 Purchases...................................................................................... *16,153 Other costs...................................................................................... *69,570 Advertising expenses...................................................................................... *345 Car and truck expenses...................................................................................... *9,642 Commissions...................................................................................... -Depletion...................................................................................... -Depreciation...................................................................................... *19,800 Insurance...................................................................................... *5,211 282,813 563,354 153,224 24,687 85,955 15,620 *157 139,792 49,721 Materials and supplies......................................................................................651,966 *34,657 Inventory, end of year...................................................................................... 119,551 *1,270 Bad debts from sales or services...................................................................................... *1 *708 Employee benefit programs...................................................................................... *2,362 10,917 Legal and professional services...................................................................................... *248 12,438 Meals and entertainment deducted...................................................................................... *392 7,311 Mortgage interest...................................................................................... -Office expenses...................................................................................... *927 *7,521 20,658 Other interest paid on business indebtedness...................................................................................... *233 23,744 25,625 Pension and profit-sharing plans...................................................................................... *250 *4,392 Rent on machinery and equipment...................................................................................... *54 60,095 Rent on other business property...................................................................................... *12,895 73,958 Repairs...................................................................................... *6,769 Supplies...................................................................................... *726 Salaries and wages...................................................................................... *95,520 Taxes paid...................................................................................... *10,379 Travel...................................................................................... *2,308 Utilities...................................................................................... *9,072 39,671 77,215 253,951 73,738 15,453 60,367 Other business deductions...................................................................................... *4,552 309,893 Home office business deductions...................................................................................... -*9,633 Depreciation, Form 8829...................................................................................... *184 -Net income ...................................................................................... *64,302 Returns with Schedule C-EZ: Number of returns...................................................................................... *2,149 Business receipts...................................................................................... *681 Business deductions...................................................................................... *681 Net income...................................................................................... Footnotes at end of table. -1,2 690,644 *5,166 *27,088 *4,441 *22,647 33 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Manufacturing--continued Wholesale trade Retail trade Medical Net income status, item equipment and supplies Other miscellaneous manufacturing Total Durable goods, including machinery, woods, metals, etc. Nondurable goods, including food fiber, chemicals, etc. Total Motor vehicle and parts dealers (40) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... 2,418 (41) (42) (43) (44) (45) (46) 40,808 360,035 43,039,660 42,460,167 579,493 37,790,639 29,382,249 2,259,831 810,254 25,841,972 1,544,846 1,382,412 2,457,066 227,949 67,483 1,162,481 494,267 2,166 583,955 43,992 229,308 135,117 152,192 78,181 209,421 12,314 113,215 491,448 201,736 447,111 1,020,449 299,334 373,665 466,814 1,255,277 139,406 16,835 5,260,516 5,883,429 622,912 190,524 22,381,553 22,064,764 316,789 19,611,196 15,179,312 1,585,182 554,366 12,739,546 1,005,698 1,023,774 1,729,254 149,274 18,935 572,688 312,584 *1,002 329,485 22,616 127,300 72,931 80,214 55,828 89,614 112,331 6,292 40,740 251,724 104,784 182,451 551,952 159,626 241,272 234,479 638,917 66,272 7,335 2,777,199 3,093,415 316,216 169,511 20,658,107 20,395,403 262,703 18,179,443 14,202,937 674,648 255,888 13,102,427 539,148 358,638 727,812 78,675 48,549 589,793 181,683 *1,163 254,470 21,376 102,008 62,186 71,977 22,353 94,346 97,089 6,022 72,475 239,724 96,953 264,660 468,496 139,708 132,394 232,335 616,360 73,134 9,501 2,483,317 2,790,013 306,696 2,309,272 185,175,311 182,742,407 2,432,904 173,776,301 125,476,112 20,064,689 2,612,669 116,125,457 4,111,931 3,971,676 21,410,310 1,877,085 274,720 3,858,664 1,067,884 5,543 2,869,919 191,423 1,408,961 773,494 309,740 810,414 1,056,449 1,006,875 45,001 752,443 5,644,091 1,322,810 1,940,461 8,632,748 2,853,655 881,220 3,435,745 6,799,664 373,795 38,851 11,404,845 16,262,486 4,857,641 126,034 33,371,057 33,051,836 319,221 31,946,526 26,496,601 3,974,341 479,681 24,579,502 901,889 901,007 4,339,820 253,958 102,610 314,289 149,048 *52 351,111 24,766 249,111 109,999 22,725 109,877 242,920 112,394 2,501 65,127 365,894 263,998 228,004 913,444 347,589 59,457 350,896 794,061 13,359 *1,892 1,424,732 1,820,589 395,857 Business receipts, total ¹...................................................................................... 293,351 1,905,388 Income from sales and operations ¹...................................................................................... 293,128 1,904,420 Other business income...................................................................................... *223 Business deductions, total 1,2 968 ...................................................................................... 213,235 1,777,884 Cost of sales and operations...................................................................................... *118,738 874,182 Inventory, beginning of year...................................................................................... *17,041 155,253 Cost of labor...................................................................................... *4,278 Purchases...................................................................................... *117,811 Other costs...................................................................................... *262 Advertising expenses...................................................................................... *7,171 28,286 725,514 21,640 22,845 Materials and supplies...................................................................................... *7,442 99,432 Inventory, end of year...................................................................................... *28,096 155,943 Bad debts from sales or services...................................................................................... -*1,624 Car and truck expenses...................................................................................... 56,396 *6,723 Commissions...................................................................................... *4,534 Depletion...................................................................................... -Depreciation...................................................................................... *8,955 36,269 -89,337 17,436 34 Employee benefit programs...................................................................................... *1,668 *3,139 Insurance...................................................................................... *2,450 Legal and professional services...................................................................................... *1,310 26,064 Meals and entertainment deducted...................................................................................... *1,443 5,408 Mortgage interest...................................................................................... *2,748 Office expenses...................................................................................... *2,280 *3,904 20,990 Other interest paid on business indebtedness...................................................................................... -28,785 183,960 Pension and profit-sharing plans...................................................................................... -*1,960 Rent on machinery and equipment...................................................................................... *498 14,831 Rent on other business property...................................................................................... *12,033 64,360 Repairs...................................................................................... *2,639 Supplies...................................................................................... *2,356 Salaries and wages...................................................................................... *17,879 Taxes paid...................................................................................... *2,036 Travel......................................................................................*3,422 Utilities...................................................................................... *4,593 12,267 56,711 202,769 37,410 31,856 38,165 Other business deductions...................................................................................... *9,087 111,962 Home office business deductions...................................................................................... *672 19,214 Depreciation, Form 8829...................................................................................... -*2,372 Net income less deficit Net income 1,2 1,2 ...................................................................................... 80,116 127,505 226,241 98,737 ...................................................................................... *81,825 Deficit ²...................................................................................... *1,709 Footnotes at end of table. 34 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Manufacturing--continued Wholesale trade Retail trade Medical Net income status, item equipment and supplies Other miscellaneous manufacturing Total Durable goods, including machinery, woods, metals, etc. Nondurable goods, including food fiber, chemicals, etc. Total Motor vehicle and parts dealers (40) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... *1,639 (41) 19,915 (42) 263,808 38,894,561 38,360,661 533,901 33,011,133 25,999,086 1,711,269 684,548 22,919,921 1,289,970 1,290,824 1,897,447 189,571 58,226 946,046 462,659 *1,984 461,386 38,041 193,925 107,606 129,655 56,526 178,542 11,647 89,295 408,890 167,673 384,988 852,393 239,954 313,345 395,029 1,041,267 128,129 16,303 5,883,429 22,264 209,745 17,148 192,597 (43) 135,386 20,330,475 20,022,862 307,613 17,237,060 13,550,275 1,193,586 464,091 11,450,833 776,388 996,644 1,331,267 124,936 12,356 489,557 291,072 *888 256,028 18,267 107,296 55,814 68,902 40,314 71,302 98,368 5,624 30,550 195,296 88,890 137,691 461,482 130,141 201,142 199,122 530,055 63,118 7,203 3,093,415 11,208 93,301 8,573 84,728 (44) 128,422 18,564,086 18,337,799 226,288 15,774,073 12,448,811 517,683 220,457 11,469,088 513,582 294,181 566,180 64,635 45,870 456,490 171,587 *1,096 205,358 19,774 86,629 51,792 60,752 16,212 66,822 80,174 6,022 58,745 213,594 78,783 247,297 390,911 109,814 112,203 195,907 511,212 65,011 9,100 2,790,013 11,056 116,444 8,575 107,869 (45) 1,249,322 155,293,611 153,193,035 2,100,576 139,031,209 103,720,456 13,992,086 2,069,354 96,191,281 3,128,138 3,349,331 15,009,735 1,430,710 186,546 2,678,023 810,169 4,116 1,889,649 163,759 1,093,635 512,328 211,216 498,080 657,637 685,028 40,740 561,856 4,285,785 938,373 1,225,647 7,049,283 2,192,210 540,724 2,473,682 4,832,097 246,204 17,130 16,262,486 191,113 893,167 107,384 785,783 (46) 82,903 28,510,866 28,229,039 281,827 26,690,277 22,668,639 2,883,204 391,668 21,022,259 790,238 792,772 3,211,501 207,721 68,281 238,475 105,153 *52 275,631 21,446 189,521 74,907 13,448 78,575 164,015 89,075 2,462 44,853 279,076 199,673 149,427 742,824 256,183 42,764 262,115 510,873 2,355 *55 1,820,589 9,458 39,855 2,733 37,122 Business receipts, total ¹...................................................................................... *287,583 1,682,638 Income from sales and operations ¹...................................................................................... *287,361 1,681,810 Other business income...................................................................................... *223 Business deductions, total 1,2 *828 ...................................................................................... *205,758 1,456,397 Cost of sales and operations...................................................................................... *113,620 726,699 Inventory, beginning of year...................................................................................... *16,977 100,406 Cost of labor...................................................................................... -Purchases...................................................................................... *117,233 Other costs...................................................................................... -Advertising expenses...................................................................................... *7,171 *27,241 616,509 18,169 16,771 Materials and supplies...................................................................................... *7,442 71,725 Inventory, end of year...................................................................................... *28,032 107,352 Bad debts from sales or services...................................................................................... -*797 Car and truck expenses...................................................................................... 37,760 *6,723 Commissions...................................................................................... *4,534 Depletion...................................................................................... -Depreciation...................................................................................... *8,241 Insurance...................................................................................... *2,418 *34,041 -35,829 11,436 Employee benefit programs...................................................................................... *1,668 *3,099 Legal and professional services...................................................................................... *753 17,619 Meals and entertainment deducted...................................................................................... *1,443 5,002 Mortgage interest...................................................................................... *2,748 Office expenses...................................................................................... *2,208 *2,473 15,617 Other interest paid on business indebtedness...................................................................................... -26,099 138,125 Pension and profit-sharing plans...................................................................................... -*1,947 Rent on machinery and equipment...................................................................................... *498 14,755 Rent on other business property...................................................................................... *12,033 57,843 Repairs...................................................................................... *2,639 Supplies...................................................................................... *2,355 Taxes paid...................................................................................... *2,035 Travel......................................................................................*3,422 Utilities...................................................................................... *4,593 11,039 48,861 2,432,165 854,069 2,868,710 Salaries and wages...................................................................................... 7,901,676 *17,872 Other business deductions...................................................................................... *8,784 5,873,364 Home office business deductions...................................................................................... -374,333 Depreciation, Form 8829...................................................................................... -33,433 Net income ...................................................................................... *81,825 Returns with Schedule C-EZ: Number of returns...................................................................................... *11 Business receipts...................................................................................... *43 Business deductions...................................................................................... *(Z) Net income...................................................................................... *43 Footnotes at end of table. 1,2 22,145,915 213,377 1,102,912 124,532 978,380 35 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Retail trade--continued Building Net income status, item Furniture and home furnishing stores Electronic and appliance stores material and garden equipment and supplier dealers Food and beverage stores Health and personal care stores Gasoline stations Clothing and accessories stores Sporting goods, hobby, book, and music stores (47) BUSINESSES WITH AND WITHOUT NET INCOME (48) (49) (50) (51) (52) (53) (54) Number of returns ¹...................................................................................... 32,785 55,594 Business receipts, total ¹...................................................................................... 6,384,327 5,257,972 Other business income...................................................................................... 124,040 70,302 Business deductions, total 1,2 50,939 7,795,929 42,244 7,246,356 4,872,359 1,040,933 125,689 3,969,534 565,182 258,311 1,087,290 101,714 8,950 174,461 15,966 *49 150,116 13,954 107,010 25,607 70,403 46,010 *902 94,923 91,042 81,867 546,259 189,918 23,159 148,634 343,009 *3,691 -549,573 675,750 126,177 108,624 31,684,545 31,125,568 558,977 30,356,705 23,692,237 2,170,589 388,729 22,438,448 369,253 561,722 2,236,504 135,406 34,711 175,095 59,308 *564 357,616 22,785 220,931 127,608 8,399 115,780 94,665 46,611 3,129 146,982 940,109 230,285 217,411 1,712,371 507,040 11,796 729,795 758,305 *3,003 *460 1,327,840 1,620,649 292,809 118,048 7,360,867 7,267,985 92,882 6,473,730 4,588,681 643,574 *40,822 4,105,030 403,635 58,154 662,534 82,268 4,948 188,283 24,297 *1,042 96,540 10,592 47,060 35,546 20,560 12,181 21,373 61,331 7,203 43,345 176,690 40,011 123,819 382,259 87,878 28,986 123,214 248,245 16,111 *648 887,137 1,072,780 185,643 33,439 23,984,904 23,751,856 233,048 23,458,783 19,957,864 616,987 101,191 19,683,272 154,030 52,070 649,686 45,399 15,399 58,342 12,318 -271,960 18,815 125,963 44,200 1,990 181,226 66,120 28,647 2,670 72,495 351,237 120,881 86,325 1,040,269 275,248 4,686 322,714 352,599 *450 *43 526,120 642,346 116,225 103,923 11,915,848 11,809,878 105,970 10,773,301 7,227,052 2,235,818 163,809 6,850,908 99,812 197,097 2,320,392 168,955 19,178 155,317 41,272 *2,156 133,937 6,398 83,197 58,655 16,402 63,096 57,678 94,846 *2,952 38,512 817,123 51,044 129,132 740,507 256,945 60,870 229,009 302,291 12,265 2,872 1,142,628 1,424,542 281,914 150,948 8,777,446 8,713,795 63,651 8,385,926 5,621,170 1,881,659 199,035 5,221,315 106,655 178,485 1,965,979 126,879 7,224 241,554 60,447 *566 155,326 9,343 66,573 45,364 13,444 39,016 47,504 62,356 *1,533 59,427 457,532 49,880 87,837 390,145 188,191 37,348 165,081 396,745 42,549 5,613 392,773 848,413 455,640 Income from sales and operations ¹...................................................................................... 6,260,288 5,187,670 7,753,685 ...................................................................................... 5,922,113 4,773,201 Cost of sales and operations...................................................................................... 3,582,704 3,281,266 Inventory, beginning of year...................................................................................... 755,073 459,771 Cost of labor...................................................................................... 218,676 Purchases...................................................................................... 3,108,147 Other costs...................................................................................... 190,597 283,953 2,902,488 73,733 Materials and supplies...................................................................................... 144,955 78,712 Inventory, end of year...................................................................................... 834,743 517,391 Advertising expenses...................................................................................... 177,469 99,249 Bad debts from sales or services...................................................................................... 15,342 4,423 Car and truck expenses...................................................................................... 167,415 64,984 Commissions...................................................................................... 60,304 Depletion...................................................................................... *6 Depreciation...................................................................................... 104,464 13,652 -102,666 44,391 36 Employee benefit programs...................................................................................... 8,256 17,378 Insurance...................................................................................... 60,494 Legal and professional services...................................................................................... 36,895 18,737 Mortgage interest...................................................................................... 17,378 33,308 Office expenses...................................................................................... 34,408 30,389 Meals and entertainment deducted...................................................................................... 15,272 23,269 5,341 Other interest paid on business indebtedness...................................................................................... 65,154 30,534 80,750 Pension and profit-sharing plans...................................................................................... *2,750 *1,445 Rent on other business property...................................................................................... 319,536 190,760 Repairs...................................................................................... 60,302 Supplies...................................................................................... 38,457 Taxes paid...................................................................................... 102,341 Travel...................................................................................... 36,422 Utilities...................................................................................... 137,848 36,369 31,052 96,556 33,638 96,222 Rent on machinery and equipment...................................................................................... 40,330 42,391 15,808 Salaries and wages...................................................................................... 434,307 383,520 Other business deductions...................................................................................... 358,390 151,212 Home office business deductions...................................................................................... 18,318 *4,737 Depreciation, Form 8829...................................................................................... *779 *611 Net income less deficit Net income 1,2 1,2 ...................................................................................... 462,214 484,771 593,039 108,267 ...................................................................................... 704,586 Deficit ²...................................................................................... 242,372 Footnotes at end of table. 36 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Retail trade--continued Building Net income status, item Furniture and home furnishing stores Electronic and appliance stores material and garden equipment and supplier dealers Food and beverage stores Health and personal care stores Gasoline stations Clothing and accessories stores Sporting goods, hobby, book, and music stores (47) BUSINESSES WITH NET INCOME (48) (49) 39,763 6,500,671 40,628 5,824,921 4,016,069 699,134 74,233 3,290,204 461,550 237,949 747,000 80,518 7,950 150,643 15,944 *(Z) 98,281 11,205 84,846 20,556 50,745 33,169 *819 73,681 75,484 56,798 422,219 141,329 22,040 98,164 260,211 *3,634 -675,750 *965 *4,823 -*4,823 (50) 79,227 26,883,233 26,405,264 477,968 25,262,583 20,003,829 1,767,213 312,080 18,931,967 289,525 543,681 1,840,636 94,905 29,794 146,169 56,711 *564 264,001 19,060 178,788 73,039 6,167 72,745 73,025 33,825 *1,943 124,413 823,347 165,561 157,278 1,326,003 403,760 8,079 547,753 644,504 *2,555 *416 1,620,649 12,502 106,300 4,764 101,536 (51) 58,480 6,829,093 6,768,599 60,494 5,756,313 4,204,390 560,524 *40,205 3,857,777 308,197 31,941 594,253 61,216 3,001 138,231 16,166 *10 71,116 9,463 42,659 25,347 17,518 10,317 14,462 40,793 7,171 14,960 165,405 32,473 90,907 360,301 81,187 23,963 106,094 204,070 *13,827 *403 1,072,780 *1,781 *20,599 *1,267 *19,332 (52) 21,044 19,610,249 19,414,478 195,770 18,967,903 16,289,722 421,785 81,121 16,100,374 88,293 50,409 452,260 37,953 13,378 40,929 3,033 -179,106 17,139 97,975 35,699 1,754 90,029 34,799 21,318 2,670 64,928 307,687 90,620 61,613 880,032 198,151 2,998 230,045 264,907 *450 *43 642,346 *1,924 *20,207 *966 *19,241 (53) 61,870 10,445,163 10,339,868 105,294 9,020,620 6,135,456 1,699,305 143,780 5,824,732 83,838 170,584 1,786,782 144,232 17,044 130,708 38,230 *2,155 118,453 5,602 71,082 43,223 12,180 42,418 47,311 80,777 *2,951 33,906 590,985 42,853 95,249 657,034 218,994 50,178 176,612 251,014 *7,464 *801 1,424,542 *3,997 *8,725 *4,510 *4,215 (54) 83,077 6,888,688 6,844,135 44,553 6,040,275 4,130,888 1,096,499 148,370 3,830,592 92,702 91,453 1,128,728 87,916 4,460 164,407 50,464 *566 98,194 8,151 46,067 29,251 8,345 26,722 29,878 43,258 *1,525 35,786 296,555 28,526 52,835 304,433 127,817 27,067 107,788 292,029 24,671 *3,559 848,413 16,691 46,988 12,892 34,096 Number of returns ¹......................................................................................21,914 37,073 Business receipts, total ¹...................................................................................... 5,374,863 4,818,735 Other business income...................................................................................... 115,904 68,782 Business deductions, total 1,2 Income from sales and operations ¹...................................................................................... 5,258,958 4,749,952 6,460,043 ...................................................................................... 4,670,277 4,225,696 Cost of sales and operations...................................................................................... 2,883,978 3,017,284 Inventory, beginning of year...................................................................................... 543,715 394,152 Cost of labor...................................................................................... 282,348 197,055 Purchases...................................................................................... 2,461,576 Other costs...................................................................................... 166,215 2,650,496 55,710 Materials and supplies...................................................................................... 119,467 73,494 Inventory, end of year...................................................................................... 604,049 438,915 Advertising expenses...................................................................................... 127,426 93,280 Bad debts from sales or services...................................................................................... 5,748 3,896 Car and truck expenses...................................................................................... 135,096 48,547 Commissions...................................................................................... 44,041 Depletion...................................................................................... *6 Depreciation...................................................................................... 63,015 Insurance...................................................................................... 45,201 13,143 -69,355 38,537 Employee benefit programs...................................................................................... 6,328 17,292 Legal and professional services...................................................................................... 29,233 14,392 Mortgage interest...................................................................................... 18,932 Office expenses...................................................................................... 25,784 8,385 23,694 Meals and entertainment deducted...................................................................................... 14,510 20,237 4,772 Other interest paid on business indebtedness...................................................................................... 34,647 18,891 49,366 Pension and profit-sharing plans...................................................................................... *2,750 *1,342 Rent on other business property...................................................................................... 258,054 147,186 Repairs...................................................................................... 34,463 Supplies...................................................................................... 28,871 Taxes paid...................................................................................... 80,948 Travel...................................................................................... 28,558 Utilities...................................................................................... 104,363 23,098 20,049 85,685 8,880 76,374 Rent on machinery and equipment...................................................................................... 36,742 37,382 14,043 Salaries and wages...................................................................................... 344,572 353,315 Other business deductions...................................................................................... 291,548 118,036 Home office business deductions...................................................................................... 17,533 *4,725 Depreciation, Form 8829...................................................................................... *596 *604 Net income ...................................................................................... 704,586 Returns with Schedule C-EZ: 1,2 593,039 Number of returns...................................................................................... *4,232 ** Business receipts...................................................................................... *43,309 ** Business deductions...................................................................................... ** *1,494 Net income...................................................................................... ** Footnotes at end of table. *41,815 37 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Retail trade--continued Transportation and warehousing General freight Air and Net income status, item General merchandise stores Miscellaneous store retailers Nonstore retailers Total rail transportation Water transportation General freight trucking, longtrucking, local distance and specialized freight trucking (55) BUSINESSES WITH AND WITHOUT NET INCOME (56) (57) (58) (59) (60) (61) (62) Number of returns ¹...................................................................................... 31,094 422,688 Business receipts, total ¹...................................................................................... 4,580,787 23,018,888 Other business income...................................................................................... 119,328 316,016 Business deductions, total 1,2 1,075,154 21,042,740 387,227 790,376 45,989,293 45,520,925 468,368 38,829,476 4,768,886 125,929 955,427 1,769,288 312,692 1,706,320 100,771 146,668 17,172 8,083,277 691,145 *188 4,553,296 56,259 1,956,220 203,868 649,220 283,807 785,508 224,452 15,384 1,473,863 368,448 2,984,018 661,330 2,577,621 916,375 388,340 606,226 6,309,653 56,746 6,264 7,175,889 8,271,426 1,095,537 14,574 503,643 488,929 14,714 473,671 49,347 *7,309 *12 *38,249 *2,785 *14,391 *13,397 3,747 -11,025 *3,337 *74 75,450 *1,226 11,932 6,071 8,107 *5,556 18,898 4,833 *5 9,152 19,105 31,249 5,557 44,523 4,879 16,574 9,121 132,468 *466 *194 42,702 142,772 100,070 4,349 448,335 447,631 *704 446,882 *247,019 *29,019 -*100,272 -*120,968 *3,241 2,784 *73 10,674 *14,636 *(Z) 43,604 *1 7,636 1,408 530 *536 4,804 1,706 -*1,807 *12,729 15,127 10,130 5,638 1,136 958 4,712 58,132 *179 -729 26,458 25,729 169,027 13,456,352 13,279,356 176,996 11,397,300 1,647,282 11,565 568,156 497,096 140,469 439,539 9,543 33,033 4,992 2,374,864 250,626 *41 1,373,090 12,250 635,542 66,606 108,187 64,632 197,290 64,302 *7,346 363,864 75,893 970,751 182,179 870,125 276,681 94,054 167,569 1,535,403 18,148 1,633 2,059,052 2,334,182 275,130 250,736 21,875,973 21,702,915 173,058 19,066,647 1,957,407 7,251 316,633 552,758 119,366 971,768 10,369 26,753 8,550 3,689,928 249,781 *73 2,609,100 28,028 959,374 91,376 492,521 134,749 479,392 79,828 2,757 683,903 124,905 1,648,487 333,694 1,230,630 532,315 170,109 275,450 3,222,886 27,811 3,351 2,809,939 3,216,213 406,274 Income from sales and operations ¹...................................................................................... 4,461,460 22,702,872 20,655,513 ...................................................................................... 18,720,808 4,199,350 21,519,502 Cost of sales and operations...................................................................................... 10,344,932 2,934,139 12,877,108 Inventory, beginning of year...................................................................................... 1,686,925 612,455 3,986,564 Cost of labor...................................................................................... 281,705 147,914 Purchases...................................................................................... 11,608,744 2,519,264 Materials and supplies...................................................................................... *40,280 816,524 Other costs...................................................................................... 199,963 725,908 Inventory, end of year...................................................................................... 585,737 4,542,337 Advertising expenses...................................................................................... 32,189 373,791 Car and truck expenses...................................................................................... 54,397 558,438 Commissions...................................................................................... 15,783 Depletion...................................................................................... -Depreciation...................................................................................... 62,771 155,840 *1,073 490,794 241,269 181,464 9,138,804 431,004 574,630 1,667,895 279,808 1,706,089 459,649 *34 592,618 11,812 123,314 Bad debts from sales or services...................................................................................... 44,330 4,185 13,421 38 Employee benefit programs...................................................................................... 15,410 31,914 Insurance...................................................................................... 39,646 Legal and professional services...................................................................................... 128,055 13,147 129,681 Meals and entertainment deducted...................................................................................... 8,143 54,155 120,038 Mortgage interest...................................................................................... 35,251 105,449 Office expenses...................................................................................... 207,591 15,141 Pension and profit-sharing plans...................................................................................... *1,048 13,164 27,448 267,152 5,705 Other interest paid on business indebtedness...................................................................................... 19,386 154,157 176,208 Rent on machinery and equipment...................................................................................... 12,739 99,193 116,092 Rent on other business property...................................................................................... 342,043 180,577 1,407,668 Repairs...................................................................................... 33,923 Supplies...................................................................................... 37,540 Taxes paid...................................................................................... 85,014 Travel...................................................................................... 23,645 Utilities...................................................................................... 128,005 196,858 354,554 504,092 200,101 561,323 148,217 524,463 378,398 212,843 361,112 443,005 1,656,382 20,205 2,321,934 3,977,726 1,655,792 Salaries and wages...................................................................................... 237,724 1,473,545 Other business deductions...................................................................................... 209,413 1,229,012 Depreciation, Form 8829...................................................................................... *42 5,687 Net income less deficit Net income 1,2 1,2 Home office business deductions...................................................................................... 194,182 *135 64,995 ...................................................................................... 386,305 1,498,819 968,818 ...................................................................................... 2,467,637 414,431 Deficit ²...................................................................................... 28,126 Footnotes at end of table. 38 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Retail trade--continued Transportation and warehousing General freight Air and Net income status, item General merchandise stores Miscellaneous store retailers Nonstore retailers Total rail transportation Water transportation General freight trucking, longtrucking, local distance and specialized freight trucking (55) BUSINESSES WITH NET INCOME (56) (57) 524,494 16,887,974 310,327 7,742,020 156,349 6,859,675 230,941 390,981 978,474 186,490 1,097,811 342,738 *29 318,974 10,676 87,580 79,649 14,066 138,747 2,896 (58) 640,213 38,283,780 37,897,684 386,095 30,015,707 3,758,039 93,060 688,430 1,611,391 235,128 1,192,622 62,592 108,121 9,121 6,461,350 590,543 *113 3,065,670 37,933 1,529,392 164,817 564,054 214,713 523,246 170,176 15,183 1,216,544 309,103 2,291,634 572,354 1,815,956 712,259 276,091 477,011 5,031,002 49,778 3,973 8,271,426 72,602 439,916 51,504 388,412 (59) 9,456 402,563 388,809 *13,754 259,792 *34,774 *432 -*24,340 -*10,097 *95 *928 -*2,585 *1,110 *(Z) 6,777 *1,094 5,028 2,151 7,724 *128 *3,712 *3,933 -*8,480 *13,144 *2,979 3,548 *38,020 3,760 *12,685 7,172 99,092 --142,772 *4,044 *23,909 *969 *22,940 (60) 3,320 424,180 424,118 *62 397,722 *247,019 *29,019 -*100,272 -*120,968 *3,241 *2,203 *73 *6,420 *14,318 -33,910 -5,029 *914 *102 -*759 *1,299 -*2 *10,625 *7,253 *5,693 *4,381 *839 *524 *2,982 52,277 *179 -26,458 *954 *2,712 *922 *1,790 (61) 139,936 11,240,542 11,085,075 155,467 8,906,360 1,330,295 *4,457 408,074 469,152 95,949 357,539 *4,875 28,312 4,965 1,944,449 228,402 *40 949,015 10,361 492,655 54,864 83,407 56,087 135,230 46,209 *7,323 286,897 62,088 705,833 151,351 651,616 220,552 58,832 129,496 1,249,974 15,557 1,246 2,334,182 *5,962 *32,346 *2,550 *29,796 (62) 195,821 17,574,745 17,448,124 126,621 14,358,532 1,408,202 *3,105 209,798 475,455 90,334 633,643 *4,134 21,825 2,190 2,922,996 175,338 *73 1,749,595 17,561 743,636 74,164 439,646 100,881 339,846 62,171 2,586 544,979 102,381 1,310,082 295,272 807,542 402,187 144,051 207,106 2,451,805 25,575 2,183 3,216,213 *9,573 *74,106 *6,840 *67,266 Number of returns ¹...................................................................................... 25,153 214,323 Business receipts, total ¹...................................................................................... 4,065,867 18,478,212 Other business income...................................................................................... 118,830 280,196 Business deductions, total 1,2 Income from sales and operations ¹...................................................................................... 3,947,036 18,198,015 16,577,646 ...................................................................................... 12,910,244 3,651,435 16,010,663 Cost of sales and operations...................................................................................... 2,650,863 9,977,317 Cost of labor...................................................................................... 153,915 *88,231 Purchases...................................................................................... 8,969,284 2,392,346 Materials and supplies...................................................................................... *10,380 579,514 Other costs...................................................................................... 188,536 629,100 Inventory, end of year...................................................................................... 501,658 2,725,479 Advertising expenses...................................................................................... 29,139 279,914 Car and truck expenses...................................................................................... 42,634 344,373 Commissions...................................................................................... 7,350 Depletion...................................................................................... -Depreciation...................................................................................... 49,694 Insurance...................................................................................... 30,908 117,194 *733 283,829 180,472 Inventory, beginning of year...................................................................................... 1,082,548 473,028 2,370,983 Bad debts from sales or services...................................................................................... 19,254 3,017 10,725 Employee benefit programs...................................................................................... 12,175 25,223 Legal and professional services...................................................................................... 11,922 75,110 Mortgage interest...................................................................................... 54,481 30,664 Office expenses...................................................................................... 142,530 12,058 Pension and profit-sharing plans...................................................................................... *1,048 13,164 Meals and entertainment deducted......................................................................................72,607 6,686 32,992 Other interest paid on business indebtedness...................................................................................... 16,311 95,302 79,631 Rent on machinery and equipment......................................................................................78,421 11,498 64,924 Rent on other business property...................................................................................... 238,239 139,725 965,846 Repairs...................................................................................... 25,319 Supplies...................................................................................... 28,484 Taxes paid...................................................................................... 63,446 Travel...................................................................................... 15,924 Utilities...................................................................................... 102,966 117,476 207,735 393,863 133,681 380,727 102,829 276,401 253,732 140,847 176,591 280,682 983,078 8,492 3,977,726 105,976 507,131 56,880 450,251 Salaries and wages...................................................................................... 216,078 1,188,741 Other business deductions...................................................................................... 143,417 868,410 Depreciation, Form 8829...................................................................................... *42 2,121 Net income ...................................................................................... 414,431 Returns with Schedule C-EZ: 1,2 Home office business deductions...................................................................................... 133,293 *110 35,588 2,467,637 Number of returns......................................................................................32,615 ** Business receipts...................................................................................... 93,143 ** Business deductions...................................................................................... ** 20,315 Net income...................................................................................... ** Footnotes at end of table. 72,828 39 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Transportation and warehousing--continued Urban Net income status, item transit Interurban and rural bus transportation Taxi and limousine service School, employee, and charter bus industry Other transit and ground passenger transportation Pipeline transportation Scenic and sightseeing transportation (63) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... *973 (64) (65) (66) (67) (68) (69) *941 107,387 3,104,899 3,051,505 *53,394 2,321,122 *11,379 *4,740 -*250 -*8,083 *1,694 36,297 *1,671 438,983 87,750 -124,590 *3,179 165,085 7,695 11,027 45,537 20,041 *3,952 305,003 62,182 128,651 25,244 *12,270 34,809 *5,892 40,322 702,827 *2,953 *543 787,131 853,659 66,528 15,772 658,603 658,230 *373 539,814 *44,176 -*10 *2,373 *323 *41,516 *46 5,633 *576 45,382 *1,554 -88,958 *511 27,839 2,553 7,829 *4,913 17,719 4,342 -*18,656 -28,675 10,694 *62,947 14,663 *20,947 10,129 119,307 *1,028 *89 118,788 148,029 *29,240 17,513 317,771 317,771 -231,467 *24 --*23 -*1 -*159 -79,697 --23,252 *919 *3,168 *583 *2,361 *163 *29 *1,855 -*29,109 *2,072 *7,634 *615 *39,814 *2,828 *3,876 *2,399 25,340 *1 -86,304 88,418 *2,114 ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** **10,255 **205,850 **203,368 **2,482 **195,082 **37,642 ** ** **10,459 **994 **26,189 ** **2,358 ** **4,458 **286 ** **19,933 **,1977 **6,261 **580 **2,202 **1,523 **8 **7,753 ** **3 **2,090 **15,329 **5,439 **4,162 **2,911 **9,247 **1,777 **69,023 **117 **27 **10,867 **50,309 **39,443 Business receipts, total ¹...................................................................................... *26,839 *6,299 Income from sales and operations ¹...................................................................................... *26,835 *6,299 Other business income...................................................................................... *4 Business deductions, total 1,2 -- ...................................................................................... *26,645 *2,153 Cost of sales and operations......................................................................................--Inventory, beginning of year...................................................................................... --Cost of labor...................................................................................... -Purchases...................................................................................... -Materials and supplies...................................................................................... -Other costs...................................................................................... -Inventory, end of year...................................................................................... -Advertising expenses...................................................................................... -Car and truck expenses...................................................................................... *3,468 Commissions...................................................................................... -Depletion...................................................................................... -Depreciation...................................................................................... *636 ------------ Bad debts from sales or services...................................................................................... --- 40 Employee benefit programs...................................................................................... -*221 Insurance...................................................................................... *2,447 Legal and professional services...................................................................................... *107 -Meals and entertainment deducted...................................................................................... *143 -Mortgage interest...................................................................................... *273 Office expenses...................................................................................... *55 --- Other interest paid on business indebtedness...................................................................................... --32,353 Pension and profit-sharing plans...................................................................................... --Rent on machinery and equipment...................................................................................... *284 -Rent on other business property...................................................................................... --Repairs...................................................................................... *1,685 Supplies......................................................................................*58 Salaries and wages...................................................................................... *11,969 Taxes paid...................................................................................... *1,129 Travel...................................................................................... *20 Utilities......................................................................................*449 ------- Other business deductions...................................................................................... -*3,702 Home office business deductions...................................................................................... --Depreciation, Form 8829...................................................................................... --Net income less deficit Net income 1,2 1,2 ...................................................................................... *193 *4,146 *4,146 -- ...................................................................................... *1,203 Deficit ²...................................................................................... *1,009 Footnotes at end of table. 40 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Transportation and warehousing--continued Urban Net income status, item transit Interurban and rural bus transportation Taxi and limousine service School, employee, and charter bus industry Other transit and ground passenger transportation Pipeline transportation Scenic and sightseeing transportation (63) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... ** (64) *941 (65) 92,699 2,783,437 2,735,655 *47,782 1,933,131 *8,332 --*250 -*8,083 -14,630 *529 332,658 87,279 -80,072 *116 133,766 7,456 10,899 *31,021 15,831 *3,952 284,338 59,950 115,798 20,516 *9,720 29,750 *4,982 34,372 624,444 *1,582 -853,659 *10,601 *96,201 *11,430 *84,771 (66) 14,318 590,008 589,998 *11 441,979 *44,167 --*2,373 *323 *41,516 *46 *4,797 *576 44,670 *1,415 -75,174 *508 23,169 *1,432 *7,500 *4,913 12,260 *1,914 -*4,302 -17,120 10,562 *60,737 13,345 *2,968 8,184 100,456 *1,028 *89 148,029 *2,914 *4,388 *785 *3,603 (67) 17,119 266,217 266,217 -177,800 *1 ----*1 -*159 -79,173 --*22,914 *919 *2,615 *579 *1,094 *65 -*1,549 -*28,739 *967 *7,269 *241 *9,322 *2,719 *3,862 *2,364 *7,675 *1 -88,418 *7,922 *27,874 *5,571 *22,303 (68) ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** (69) **4,437 **191,769 **191,769 ** **140,257 **994 ** ** ** **994 ** ** **1,919 ** **7,839 ** ** **8,573 **221 **8,274 **146 **606 ** ** **3,303 ** **284 **2,051 **11,649 **3,562 **15,546 **1,129 **7,188 **1,570 **65,286 **117 **27 **51,512 **150 **31 **1 **30 Business receipts, total ¹...................................................................................... ** *6,299 Income from sales and operations ¹...................................................................................... ** *6,299 Other business income...................................................................................... ** Business deductions, total 1,2 -- ...................................................................................... ** *2,153 Cost of sales and operations......................................................................................-** Inventory, beginning of year...................................................................................... ** -Cost of labor...................................................................................... ** Purchases...................................................................................... ** Materials and supplies...................................................................................... ** Other costs...................................................................................... ** Inventory, end of year...................................................................................... ** Advertising expenses...................................................................................... ** Car and truck expenses...................................................................................... ** Commissions...................................................................................... ** Depletion...................................................................................... ** Depreciation...................................................................................... ** Insurance...................................................................................... ** ------------ Bad debts from sales or services...................................................................................... ** -- Employee benefit programs...................................................................................... -** Legal and professional services...................................................................................... ** -Meals and entertainment deducted...................................................................................... ** -Mortgage interest...................................................................................... ** Office expenses...................................................................................... ** --- Other interest paid on business indebtedness...................................................................................... ** -*9,704 Pension and profit-sharing plans...................................................................................... ** -Rent on machinery and equipment...................................................................................... ** -Rent on other business property...................................................................................... ** -Repairs...................................................................................... ** ------Supplies...................................................................................... ** Salaries and wages...................................................................................... ** Taxes paid......................................................................................* * Travel...................................................................................... Utilities...................................................................................... ** ** Other business deductions...................................................................................... -** Home office business deductions...................................................................................... ** -Depreciation, Form 8829...................................................................................... -** Net income ...................................................................................... ** Returns with Schedule C-EZ: Number of returns...................................................................................... ** Business receipts...................................................................................... ** Business deductions...................................................................................... ** Net income...................................................................................... ** Footnotes at end of table. 1,2 *4,146 *941 *6,299 *2,153 *4,146 41 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Transportation and warehousing--continued Support activities for Net income status, item transportation (including motor vehicle towing) Couriers and messengers Warehousing and storage facilities Total Publishing industries Motion picture and sound recording Broadcasting and telecommunications Information services and data processing services Information (70) BUSINESSES WITH AND WITHOUT NET INCOME (71) (72) (73) (74) (75) (76) (77) Number of returns ¹...................................................................................... 37,446 157,753 Business receipts, total ¹...................................................................................... 1,575,197 3,438,180 Other business income...................................................................................... *2,400 40,802 Business deductions, total 1,2 3,651 371,352 *3,441 329,109 *208,749 *22,055 -*168,795 *29,463 *7,041 *18,604 *2,333 *(Z) 7,258 *7,965 -11,823 *93 4,256 1,574 *6,745 1,431 *73 236,546 6,987,894 6,757,278 230,616 5,165,264 1,500,913 92,444 220,636 765,393 238,603 317,771 133,933 128,060 37,676 377,834 241,452 *414 357,736 7,841 40,839 105,991 46,547 15,548 34,108 127,102 3,741 101,295 229,599 41,695 173,113 285,955 56,035 131,758 200,715 824,271 77,920 10,783 1,822,737 2,345,093 522,357 61,348 1,927,882 1,769,931 157,951 1,487,130 392,516 57,388 *24,906 78,953 127,644 170,352 66,727 63,624 *1,453 142,636 72,142 -60,005 4,510 10,138 25,767 11,339 6,861 12,549 43,266 *2,628 15,555 32,266 4,849 40,015 86,933 15,930 36,388 36,507 340,915 24,949 4,892 440,752 540,808 100,056 61,930 1,972,154 1,932,345 39,809 1,417,882 238,085 15,244 *27,069 41,762 74,148 125,378 45,516 19,489 *1,116 106,219 59,647 *8 180,397 *1,939 13,786 30,707 18,425 *8,147 6,823 33,834 *332 42,454 117,126 28,153 77,384 64,853 17,119 37,691 73,727 206,582 28,029 *1,062 554,272 717,228 162,956 36,118 1,382,339 1,356,411 25,928 1,126,118 474,108 *3,531 *8,047 454,743 *8,259 *2,182 *2,654 23,437 *29,646 59,471 50,361 *407 52,690 *579 10,481 18,014 6,411 *451 9,463 12,338 -37,623 25,115 6,213 14,366 88,110 6,859 26,223 54,843 112,912 *2,566 *374 256,222 333,658 77,437 77,150 1,705,519 1,698,591 6,928 1,134,135 396,204 *16,281 *160,614 189,935 *28,552 19,860 *19,037 21,510 *5,460 69,508 59,302 -64,644 *813 6,433 31,503 10,372 *88 5,273 37,664 *781 5,663 55,093 2,481 41,347 46,059 16,127 31,456 35,638 163,862 22,376 4,455 571,491 753,399 181,908 Income from sales and operations ¹...................................................................................... 1,572,797 3,397,378 367,911 ...................................................................................... 1,273,597 2,525,986 Cost of sales and operations...................................................................................... 149,956 415,904 Inventory, beginning of year...................................................................................... *32,328 *11,662 Cost of labor...................................................................................... *67,225 *3,392 Purchases...................................................................................... 117,613 Other costs...................................................................................... *11,469 *281,401 *65,355 Materials and supplies...................................................................................... *17,316 *1,976 Inventory, end of year...................................................................................... *32,162 *11,715 Advertising expenses...................................................................................... 17,221 16,351 Bad debts from sales or services...................................................................................... *788 *521 Car and truck expenses...................................................................................... 182,007 1,235,535 Commissions...................................................................................... *33,600 Depletion...................................................................................... -Depreciation...................................................................................... 134,292 *41,609 -48,569 51,530 42 Employee benefit programs...................................................................................... 7,827 *28 Insurance...................................................................................... 81,150 Legal and professional services...................................................................................... 10,483 14,832 Mortgage interest...................................................................................... *1,749 *17,431 Office expenses...................................................................................... 25,592 12,715 Pension and profit-sharing plans...................................................................................... *1,242 *9 Meals and entertainment deducted...................................................................................... *361 7,323 8,630 Other interest paid on business indebtedness...................................................................................... 23,617 *9,250 *2,148 Rent on machinery and equipment...................................................................................... *344 13,590 48,148 Rent on other business property...................................................................................... *18,371 33,252 17,849 Repairs...................................................................................... 81,263 Supplies...................................................................................... 25,894 Taxes paid...................................................................................... 28,008 Travel...................................................................................... 37,778 Utilities...................................................................................... 48,373 42,362 59,011 13,729 27,093 40,036 12,806 2,816 *18,236 3,287 *1,791 5,889 10,759 --42,243 43,770 *1,527 Salaries and wages...................................................................................... 152,111 125,196 Other business deductions...................................................................................... 167,828 261,978 Home office business deductions...................................................................................... *1,745 *4,297 Depreciation, Form 8829...................................................................................... *177 *251 Net income less deficit Net income 1,2 1,2 ...................................................................................... 301,600 912,194 997,002 84,808 ...................................................................................... 365,266 Deficit ²...................................................................................... 63,666 Footnotes at end of table. 42 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Transportation and warehousing--continued Support activities for Net income status, item transportation (including motor vehicle towing) Couriers and messengers Warehousing and storage facilities Total Publishing industries Motion picture and sound recording Broadcasting and telecommunications Information services and data processing services Information (70) BUSINESSES WITH NET INCOME (71) (72) 3,637 360,059 *3,441 316,290 *208,747 *22,055 -*168,795 *29,461 *7,041 *18,604 *2,330 -*6,043 *7,955 -*10,561 *93 *3,929 *1,331 *5,983 *1,037 *73 (73) 166,793 6,302,982 6,106,598 196,384 3,957,925 1,362,656 44,504 218,419 651,169 220,954 280,643 53,033 66,798 30,808 281,534 213,260 *407 215,106 7,389 33,138 56,825 35,316 8,271 19,652 90,141 3,710 88,048 121,467 23,180 111,322 224,842 44,833 101,882 150,125 595,602 54,510 5,860 2,345,093 34,733 149,247 17,105 132,142 (74) 48,971 1,753,923 1,596,297 157,626 1,213,115 352,191 26,886 *23,839 40,327 127,529 167,393 33,782 26,947 *1,445 95,753 69,127 -45,552 *4,464 9,815 14,676 9,727 *6,059 10,437 37,990 *2,615 15,320 31,667 4,083 25,762 78,514 14,119 31,899 30,047 276,109 15,408 2,508 540,808 6,990 18,879 3,388 15,491 (75) 39,551 1,624,486 1,612,036 12,451 907,258 188,679 *1,297 *25,955 *10,057 *58,375 94,467 *1,472 12,149 *418 85,998 45,514 -95,792 *1,798 8,529 22,670 13,330 *1,997 1,477 19,414 *322 31,665 27,646 12,174 55,478 34,707 10,474 26,068 45,191 132,235 27,726 *1,017 717,228 *6,676 *22,624 *5,809 *16,815 (76) 27,743 1,300,863 1,277,864 *22,999 967,205 465,599 *3,531 *8,011 448,460 *6,499 *1,752 *2,654 10,189 *27,715 43,838 48,853 *407 27,390 *333 9,210 10,816 3,672 *126 *3,237 8,323 -36,281 19,478 4,949 8,792 73,824 4,805 23,512 46,285 83,791 *2,349 *374 333,658 *7,194 *24,975 *3,429 *21,546 (77) 50,528 1,623,709 1,620,401 *3,308 870,346 356,186 *12,790 *160,614 *152,325 *28,552 *17,030 *15,125 17,513 *1,231 55,946 49,765 -46,371 *794 5,584 8,663 8,587 *88 4,502 24,414 *772 4,782 42,676 1,974 21,290 37,797 15,435 20,404 28,602 103,467 9,027 *1,961 753,399 13,873 82,768 4,479 4 78,289 Number of returns ¹...................................................................................... 30,698 127,833 Business receipts, total ¹...................................................................................... 1,346,840 3,097,119 Other business income...................................................................................... *5 *38,952 Business deductions, total 1,2 Income from sales and operations ¹...................................................................................... 1,346,835 3,058,167 356,619 ...................................................................................... 981,574 2,100,117 Cost of sales and operations...................................................................................... *116,668 358,838 Inventory, beginning of year...................................................................................... *22,330 *11,662 Cost of labor...................................................................................... *67,225 *3,333 Purchases...................................................................................... *94,600 Other costs...................................................................................... *560 *276,154 *13,174 Materials and supplies...................................................................................... *16,091 *1,976 Inventory, end of year...................................................................................... *20,245 *11,353 Advertising expenses...................................................................................... 16,221 14,797 Bad debts from sales or services...................................................................................... *787 -Car and truck expenses...................................................................................... 138,929 975,586 Commissions...................................................................................... *33,600 Depletion...................................................................................... -Depreciation...................................................................................... 95,116 Insurance...................................................................................... 68,099 *41,127 -33,963 43,193 Employee benefit programs...................................................................................... *7,053 *7 Legal and professional services...................................................................................... 8,408 13,372 Mortgage interest...................................................................................... *15,059 *576 Meals and entertainment deducted...................................................................................... *359 5,846 6,870 Other interest paid on business indebtedness...................................................................................... 12,510 *7,925 *1,300 Office expenses...................................................................................... 22,266 10,664 Pension and profit-sharing plans...................................................................................... *1,240 *9 Rent on machinery and equipment...................................................................................... *340 10,955 47,227 Rent on other business property...................................................................................... *18,369 22,664 16,862 Repairs...................................................................................... 59,938 Supplies...................................................................................... 23,061 Taxes paid...................................................................................... 22,575 Travel...................................................................................... 14,071 Utilities...................................................................................... 44,361 41,224 55,779 12,977 25,168 33,752 *12,489 *2,770 *15,062 *2,425 *1,759 *5,653 *7,682 --43,770 ----- Salaries and wages...................................................................................... 113,084 90,926 Other business deductions...................................................................................... 134,815 237,496 Home office business deductions...................................................................................... *1,745 *3,995 Depreciation, Form 8829...................................................................................... *177 *251 Net income ...................................................................................... 365,266 Returns with Schedule C-EZ: 1,2 997,002 Number of returns...................................................................................... *4,814 24,728 Business receipts...................................................................................... *42,521 129,529 Business deductions...................................................................................... *4,103 16,179 Net income...................................................................................... *38,418 Footnotes at end of table. 113,350 43 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Finance and insurance Securities, commodity contracts, and other financial investments Credit Net income status, item Total intermediation and related activities Total Investment bankers and securities dealers Securities brokers Commodity contracts brokers and dealers Securities and commodity exchanges (78) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... 579,362 (79) (80) (81) (82) (83) (84) 54,913 139,928 59,678,189 58,473,157 1,205,032 56,020,796 48,820,365 549,172 291,199 34,954,699 17,833 13,164,146 156,685 82,512 48,397 280,365 483,315 3,612 157,065 12,078 57,134 125,145 85,701 52,275 156,959 11,564 42,858 220,301 46,987 86,909 510,839 82,592 135,510 145,210 3,933,724 51,140 8,344 3,658,432 4,731,880 1,073,448 4,672 5,566,788 5,505,498 61,290 5,532,328 5,356,127 *12,464 *54,648 3,731,105 *20 1,568,664 *10,774 *1,825 -12,841 48,199 -7,034 *9 *195 11,045 1,879 *48 12,301 1,314 *2 *866 2,920 *1,264 4,116 *3,221 850 9,767 2,960 50,577 *2,758 *1,226 34,459 102,309 67,850 27,690 10,746,057 10,100,116 645,941 9,969,881 7,781,466 122,765 *233,929 6,538,509 *134 927,727 *41,598 9,282 *5 53,744 97,916 *1,640 23,373 3,361 13,314 29,669 24,243 1,396 70,134 23,323 *5,183 4,777 54,082 3,830 15,915 90,344 18,997 21,472 34,157 1,576,637 10,816 *2,870 776,176 990,423 214,247 4,965 4,455,966 4,410,467 45,498 4,470,310 4,176,802 *(Z) -*3,946,389 *423 *229,990 *(Z) *697 -2,040 20,417 *(Z) 8,608 *4,160 2,252 2,999 5,423 *2,659 18,094 3,148 *1 3,064 7,923 769 890 35,161 2,445 1,523 2,139 168,995 ---14,345 157,075 171,420 956 1,086,282 1,068,612 *17,670 1,052,029 1,010,621 *356 -*670,924 *27 *339,617 *303 *59 -*1,224 *1,597 -1,151 *54 *60 125 128 *277 555 221 *2 *401 *565 *8 *43 *736 *113 *146 290 33,576 *77 *8 34,253 40,423 6,170 Business receipts, total ¹...................................................................................... 86,390,620 3,174,011 Income from sales and operations ¹...................................................................................... 84,339,315 3,104,080 Other business income......................................................................................69,930 2,051,306 Business deductions, total 1,2 ...................................................................................... 71,981,510 2,364,997 Cost of sales and operations...................................................................................... 50,995,354 1,107,309 Inventory, beginning of year...................................................................................... 669,133 95,740 Cost of labor...................................................................................... 453,802 Purchases...................................................................................... 35,984,899 Other costs...................................................................................... 14,137,456 *34,593 745,062 341,572 Materials and supplies...................................................................................... 52,310 *3,991 Inventory, end of year...................................................................................... 302,247 113,650 Advertising expenses...................................................................................... 80,963 612,544 Bad debts from sales or services...................................................................................... 102,561 26,050 Car and truck expenses...................................................................................... 1,907,407 180,429 Commissions...................................................................................... 1,952,520 Depletion...................................................................................... 3,875 Depreciation...................................................................................... 661,404 62,872 *5 56,478 15,092 44 Employee benefit programs...................................................................................... 126,342 2,589 Insurance...................................................................................... 334,964 Legal and professional services...................................................................................... 321,116 29,840 Meals and entertainment deducted...................................................................................... 371,916 33,513 Mortgage interest...................................................................................... 142,316 Office expenses...................................................................................... 870,746 7,222 53,925 Other interest paid on business indebtedness...................................................................................... 526,909 39,420 378,228 Pension and profit-sharing plans...................................................................................... 64,020 *4,607 Rent on machinery and equipment...................................................................................... 335,328 40,448 Rent on other business property...................................................................................... 1,012,070 65,696 Repairs...................................................................................... 187,063 Supplies...................................................................................... 462,880 Salaries and wages...................................................................................... 2,643,051 Taxes paid...................................................................................... 376,617 Travel...................................................................................... 499,898 Utilities...................................................................................... 883,798 15,034 31,067 73,064 24,910 39,640 67,221 Other business deductions...................................................................................... 6,359,367 274,478 Home office business deductions...................................................................................... 193,758 30,858 Depreciation, Form 8829...................................................................................... 23,455 *1,886 Net income less deficit Net income 1,2 1,2 ...................................................................................... 14,415,248 809,014 890,777 81,763 ...................................................................................... 16,050,820 Deficit ²...................................................................................... 1,635,572 Footnotes at end of table. 44 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Finance and insurance Securities, commodity contracts, and other financial investments Credit Net income status, item Total intermediation and related activities Total Investment bankers and securities dealers Securities brokers Commodity contracts brokers and dealers Securities and commodity exchanges (78) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... 419,091 (79) 42,054 (80) 88,504 40,147,755 39,277,820 869,935 35,415,883 31,075,201 414,319 *228,687 20,493,320 *12,483 10,044,263 117,870 78,369 15,425 234,470 268,192 3,239 115,562 6,619 47,054 76,258 67,876 31,188 134,645 11,452 30,266 172,190 19,805 70,730 437,942 63,601 97,963 123,553 2,130,589 42,012 7,094 4,731,880 16,526 92,793 10,012 82,781 (81) 3,314 3,864,573 3,812,929 51,644 3,762,264 3,688,169 *1,294 -*2,554,709 -*1,134,826 *2,660 *1,708 -11,155 *6,858 -3,555 -*173 2,277 1,237 *46 9,563 270 -*844 *2,582 *1,245 *3,544 *2,966 *272 5,343 2,159 16,383 *1,703 *760 102,309 *1,689 *2,747 *211 *2,536 (82) 16,629 7,495,460 6,981,514 513,946 6,505,037 4,818,409 *5,214 *226,929 4,249,830 *134 359,489 *23,188 7,974 *5 37,820 74,166 *1,640 20,072 *3,179 11,281 23,766 19,525 *1,189 4,151 22,205 *5,183 4,279 28,196 3,510 14,360 83,888 17,189 16,703 29,187 1,245,910 10,445 *2,850 990,423 2,188 4,114 806 3,308 (83) 1,818 699,111 676,496 22,615 542,036 *464,811 *(Z) -*235,591 *423 *228,796 *(Z) *667 -*609 *4,348 *(Z) 931 *170 *368 658 463 *142 4,370 460 -*40 *610 *49 *104 *4,457 314 834 1,528 55,999 --157,075 *208 *34,685 *102 *34,583 (84) 565 589,264 587,487 *1,777 548,841 *526,502 --*266,113 -*260,389 -*26 -*145 *163 -*569 --*39 *93 *29 *130 *67 -*401 *35 -*(Z) -*(Z) *53 *122 *20,409 *55 *(Z) 40,423 ----- Business receipts, total ¹...................................................................................... 64,939,668 3,002,045 Income from sales and operations ¹...................................................................................... 63,269,994 2,957,833 Other business income......................................................................................44,212 1,669,674 Business deductions, total 1,2 ...................................................................................... 48,895,413 2,111,267 Cost of sales and operations...................................................................................... 32,819,841 1,074,981 Inventory, beginning of year...................................................................................... 517,499 *86,185 Cost of labor...................................................................................... 387,645 Purchases...................................................................................... 21,343,484 Other costs...................................................................................... 10,776,466 *32,350 718,305 *336,196 Materials and supplies...................................................................................... 45,081 *3,991 Inventory, end of year...................................................................................... 250,335 *102,045 Advertising expenses...................................................................................... 68,443 557,830 Bad debts from sales or services...................................................................................... 41,300 *1,393 Car and truck expenses...................................................................................... 1,542,444 140,344 Commissions...................................................................................... 1,427,499 Depletion...................................................................................... 3,502 Depreciation...................................................................................... 544,057 Insurance...................................................................................... 301,136 62,239 *5 46,649 13,783 Employee benefit programs...................................................................................... 117,966 2,555 Legal and professional services...................................................................................... 245,679 24,362 Meals and entertainment deducted...................................................................................... 326,420 31,045 Mortgage interest...................................................................................... 97,555 Office expenses...................................................................................... 760,748 *4,371 38,134 Other interest paid on business indebtedness...................................................................................... 168,872 27,246 55,281 Pension and profit-sharing plans...................................................................................... 63,810 *4,607 Rent on machinery and equipment...................................................................................... 301,191 38,086 Rent on other business property...................................................................................... 876,129 48,825 Repairs...................................................................................... 145,861 Supplies...................................................................................... 372,241 Salaries and wages...................................................................................... 2,463,947 Taxes paid...................................................................................... 331,395 Travel...................................................................................... 408,745 Utilities...................................................................................... 778,089 13,329 27,881 64,523 20,639 29,631 49,500 Other business deductions...................................................................................... 3,999,676 246,615 Home office business deductions...................................................................................... 170,435 30,839 Depreciation, Form 8829...................................................................................... 19,812 *1,881 Net income ...................................................................................... 16,050,820 Returns with Schedule C-EZ: Number of returns...................................................................................... 62,102 Business receipts...................................................................................... 373,418 Business deductions...................................................................................... 33,688 Net income...................................................................................... 339,730 Footnotes at end of table. 1,2 890,777 8,127 52,938 2,267 50,671 45 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Finance and insurance--continued Securities, commodity contracts, and other financial investments-continued Other financial investment activities (investment advice) Insurance agents, brokers, and related activities Real estate and rental and leasing Real estate Lessors of Insurance Total agencies and brokerages Other insurance related activities Total Total real estate (including miniwarehouses and self-storage) Net income status, item (85) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... 101,645 (86) (87) (88) (89) (90) (91) 384,522 326,762 20,995,816 20,237,892 757,924 12,274,152 905,695 18,098 29,036 277,186 14,167 597,734 30,526 420,373 28,090 1,209,025 1,326,645 235 406,585 98,313 241,863 151,704 234,972 77,942 582,974 45,497 227,932 691,710 113,856 312,250 1,934,843 254,120 272,968 612,044 1,913,863 89,428 9,032 8,727,558 9,162,530 434,972 57,760 2,542,605 2,524,185 18,419 1,321,565 161,985 *6,123 *98,974 *7,952 *16,319 34,004 *1,387 28,696 *24 237,589 79,687 *24 41,276 *13,363 20,875 14,427 17,728 *4,876 6,292 76,888 *2,352 24,090 34,363 11,187 32,653 124,305 14,995 51,780 59,323 237,303 22,332 *4,194 1,220,243 1,265,632 45,389 851,434 42,872,742 42,004,242 868,500 24,606,899 4,688,347 823,957 267,570 2,776,793 336,032 1,316,248 832,253 1,333,760 39,179 2,816,515 2,324,702 17,033 1,847,988 49,481 330,111 453,648 427,419 381,206 380,890 926,765 35,561 390,477 670,559 374,260 573,523 853,632 385,435 366,468 947,534 3,717,925 225,895 22,567 18,270,902 19,782,204 1,511,302 788,716 39,418,222 38,611,213 807,009 21,503,703 3,635,734 665,719 226,223 1,995,141 275,313 1,131,797 658,460 1,303,662 37,962 2,740,700 2,304,572 15,760 1,083,099 46,859 287,387 432,237 415,404 336,607 275,840 905,269 35,396 317,457 531,605 312,000 528,076 662,927 308,322 346,560 885,580 3,489,582 221,230 22,225 17,906,626 19,080,663 1,174,037 16,728 1,039,098 1,004,454 34,643 798,506 49,562 36,357 *1,081 26,979 *15,912 15,143 45,910 17,234 *158 37,243 23,210 *6 87,052 1,415 18,912 16,426 9,403 88,954 24,554 12,163 *134 6,957 38,917 41,497 10,008 82,274 44,540 9,037 52,658 125,889 *304 *68 241,498 352,455 110,958 Business receipts, total ¹...................................................................................... 37,823,097 23,538,421 Income from sales and operations ¹...................................................................................... 37,388,464 22,762,078 Other business income...................................................................................... 776,343 434,632 Business deductions, total 1,2 ...................................................................................... 34,996,247 13,595,717 Cost of sales and operations...................................................................................... 30,495,350 1,067,679 Inventory, beginning of year...................................................................................... 413,588 24,221 Cost of labor...................................................................................... *2,621 Purchases...................................................................................... 20,067,773 Other costs...................................................................................... 10,098,148 Advertising expenses...................................................................................... 70,649 128,011 285,138 631,738 449,069 Materials and supplies...................................................................................... 30,485 17,229 Inventory, end of year...................................................................................... 31,913 104,009 Bad debts from sales or services...................................................................................... 48,392 28,114 Car and truck expenses...................................................................................... 210,516 1,446,613 Commissions...................................................................................... 315,186 Depletion...................................................................................... 1,971 Depreciation...................................................................................... 116,898 1,406,332 258 447,861 262,738 46 Employee benefit programs...................................................................................... 4,493 111,675 Insurance...................................................................................... 41,314 Legal and professional services...................................................................................... 81,307 166,132 Meals and entertainment deducted...................................................................................... 54,029 252,701 Mortgage interest...................................................................................... 47,895 Office expenses...................................................................................... 128,954 82,819 659,862 Other interest paid on business indebtedness...................................................................................... 277,145 109,262 102,970 Pension and profit-sharing plans...................................................................................... 6,376 47,849 Rent on machinery and equipment...................................................................................... 33,750 252,022 Rent on other business property...................................................................................... 154,812 726,072 Repairs...................................................................................... 1,115 4 Supplies...................................................................................... 65,945 Salaries and wages...................................................................................... 381,378 Taxes paid...................................................................................... 60,187 Travel......................................................................................102,601 Utilities...................................................................................... 105,664 125,043 344,903 2,059,148 269,115 324,748 671,367 Other business deductions...................................................................................... 2,103,939 2,151,165 Home office business deductions...................................................................................... 37,489 111,760 Depreciation, Form 8829...................................................................................... 4,240 13,225 Net income less deficit Net income 1,2 1,2 ...................................................................................... 2,827,889 9,947,802 10,428,163 480,361 ...................................................................................... 3,441,650 Deficit ²...................................................................................... 613,761 Footnotes at end of table. 46 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Finance and insurance--continued Securities, commodity contracts, and other financial investments-continued Other financial investment activities (investment advice) Insurance agents, brokers, and related activities Real estate and rental and leasing Real estate Lessors of Insurance Total agencies and brokerages Other insurance related activities Total Total real estate (including miniwarehouses and self-storage) Net income status, item (85) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... 66,178 (86) 288,532 (87) 245,918 19,326,177 18,589,048 737,129 10,170,203 513,266 16,499 *27,634 124,423 12,292 362,287 29,870 383,719 24,458 954,904 1,031,402 235 345,871 95,453 220,153 134,548 212,142 60,558 520,064 45,399 213,412 621,766 102,372 247,479 1,840,391 233,274 242,052 550,077 1,398,874 78,141 7,587 9,162,530 29,538 152,660 18,256 134,404 (88) 42,614 2,463,691 2,445,293 18,398 1,198,059 156,392 *496 *98,974 *7,437 *16,315 *33,721 *551 27,299 *24 212,725 65,666 *24 35,975 *13,339 20,146 10,511 15,358 *1,439 4,404 67,905 *2,352 19,427 33,348 10,355 26,150 121,091 13,881 39,099 54,959 223,597 19,442 *3,251 1,265,632 7,911 75,027 3,153 71,874 (89) 661,748 39,904,894 39,140,334 764,560 20,124,696 3,817,208 434,204 242,375 2,252,174 228,809 1,134,996 475,349 1,215,894 14,434 2,470,344 2,099,970 1,223 1,231,535 44,990 245,163 339,017 387,239 209,880 199,541 827,692 34,021 301,858 553,330 265,979 492,184 670,660 279,610 306,565 793,963 3,067,665 206,149 20,642 19,782,204 64,519 409,887 48,587 361,300 (90) 619,984 37,294,360 36,586,410 707,950 18,215,300 3,075,712 328,844 210,775 1,663,507 222,166 999,267 348,848 1,194,361 14,065 2,404,538 2,083,158 447 856,281 43,206 218,718 325,973 376,689 185,827 157,321 813,251 33,867 273,276 465,738 235,175 454,408 545,599 234,150 298,807 752,473 2,926,277 202,106 20,302 19,080,663 57,344 367,801 43,879 323,922 (91) 11,044 835,643 819,181 16,462 483,149 35,237 *2,367 *801 19,649 *14,445 10,305 12,330 12,728 *127 28,944 10,285 *2 48,617 *231 12,435 11,531 4,528 40,332 6,627 9,037 *119 4,285 35,479 24,674 5,389 36,075 28,229 6,964 36,375 84,753 *148 -352,455 *14 *374 -*374 Business receipts, total ¹...................................................................................... 27,499,347 21,789,868 Income from sales and operations ¹...................................................................................... 27,219,394 21,034,341 Other business income...................................................................................... 755,527 279,953 Business deductions, total 1,2 ...................................................................................... 24,057,705 11,368,262 Cost of sales and operations...................................................................................... 21,577,311 669,658 Inventory, beginning of year...................................................................................... 407,810 16,995 Cost of labor...................................................................................... *1,758 Purchases...................................................................................... 13,187,077 Other costs...................................................................................... 8,060,763 Advertising expenses...................................................................................... 67,994 126,609 131,860 396,008 411,018 Materials and supplies...................................................................................... 28,607 *11,925 Inventory, end of year...................................................................................... 30,421 92,022 Bad debts from sales or services...................................................................................... 15,420 24,482 Car and truck expenses...................................................................................... 184,741 1,167,629 Commissions...................................................................................... 182,656 Depletion...................................................................................... ,599 1 Depreciation...................................................................................... 90,435 Insurance...................................................................................... 35,231 1,097,068 258 381,845 240,299 Employee benefit programs...................................................................................... 3,270 108,792 Legal and professional services...................................................................................... 49,517 145,059 Meals and entertainment deducted...................................................................................... 46,558 227,499 Mortgage interest...................................................................................... 29,781 Office expenses...................................................................................... 111,643 61,996 587,969 Other interest paid on business indebtedness...................................................................................... 37,066 86,346 81,942 Pension and profit-sharing plans...................................................................................... 6,269 47,751 Rent on machinery and equipment...................................................................................... 24,702 232,839 Rent on other business property...................................................................................... 140,767 655,114 Repairs...................................................................................... 5,001 1 Supplies...................................................................................... 52,721 Salaries and wages...................................................................................... 346,631 Taxes paid...................................................................................... 45,827 Travel...................................................................................... 75,029 Utilities...................................................................................... 0,557 9 112,727 273,629 1,961,482 247,155 281,151 605,036 Other business deductions...................................................................................... 791,888 1,622,471 Home office business deductions...................................................................................... 29,809 97,584 Depreciation, Form 8829...................................................................................... 3,484 10,837 Net income ...................................................................................... 3,441,650 Returns with Schedule C-EZ: Number of returns...................................................................................... 12,441 Business receipts...................................................................................... 51,247 Business deductions...................................................................................... 8,894 Net income...................................................................................... 42,353 Footnotes at end of table. 1,2 10,428,163 37,448 227,687 21,409 206,278 47 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Real estate and rental and leasing--continued Real estate--continued Offices of real Net income status, item estate agents, brokers, property Other activities related Total Automotive equipment rental and leasing Rental and leasing services Consumer electronics and Formal wear Video tape appliances rental and costume rental and disc rental General rental Commercial and centers and other consumer goods rental industrial machinery and equipment rental and leasing managers, and to real estate appraisers (92) BUSINESSES WITH AND WITHOUT NET INCOME (93) (94) (95) (96) (97) (98) (99) (100) Number of returns ¹...................................................................................... 673,734 98,254 Business receipts, total ¹...................................................................................... 34,016,819 4,362,306 Other business income...................................................................................... 655,533 116,833 Business deductions, total 1,2 62,718 3,454,519 61,490 16,736 694,034 691,538 2,496 606,452 236,657 *12,770 *12,159 *184,071 *455 *40,228 *13,026 2,198 *886 23,689 8,624 *694 161,102 *366 8,305 2,905 5,944 5,350 4,340 -24,137 2,109 15,465 7,266 11,670 5,525 3,708 2,634 47,706 *1,080 *32 86,985 151,114 64,129 *1,064 *64,281 *63,404 *877 *43,620 *24,324 --*21,987 -*2,337 -*119 -*377 --*5,932 -*13 *391 *118 -*2,454 *978 --*188 *493 -*1,029 *74 *1,140 *2,113 *3,879 --*20,661 *24,400 *3,739 *941 *41,380 *41,380 -*40,577 *8,213 --*14,892 --*6,679 *685 -*979 --*20,805 -*565 *163 *74 *919 *413 *271 -*71 *4,282 *332 *270 *790 *221 -*162 *1,363 --*803 *803 -- 7,476 842,856 832,919 *9,937 859,049 283,460 102,868 *1,525 257,404 *17,627 *901 96,865 4,045 *158 6,128 *19 *79 126,779 *254 8,122 3,425 *1,181 *5,148 15,128 6,638 -*23,986 118,385 5,832 8,918 95,609 43,834 *7,404 35,878 58,640 *1 --16,193 40,192 56,385 11,269 381,586 376,303 *5,284 363,955 137,912 *3,614 *21 130,740 *2,016 *7,456 *5,934 7,790 *11 19,952 *3,768 -56,555 *398 7,976 3,235 3,992 *3,175 3,898 2,482 *66 *12,086 5,460 13,442 7,994 *19,111 8,144 3,013 5,435 36,705 *1,353 *103 18,325 57,410 39,085 25,232 1,430,381 1,387,485 42,897 1,189,542 362,047 38,987 *27,641 172,558 *40,620 133,529 51,289 15,261 *161 24,691 7,719 *501 393,717 1,604 17,743 11,291 706 30,007 60,226 6,787 *99 12,742 8,530 26,696 20,999 62,497 19,316 4,644 15,733 80,051 *2,231 *206 253,694 427,621 173,927 Income from sales and operations ¹...................................................................................... 33,361,286 4,245,473 3,393,029 ...................................................................................... 17,834,799 2,870,399 3,103,196 Cost of sales and operations...................................................................................... 2,311,944 1,274,228 1,052,613 Inventory, beginning of year...................................................................................... 164,116 465,246 158,238 Cost of labor...................................................................................... 45,975 179,168 Purchases...................................................................................... 907,694 1,060,468 Materials and supplies...................................................................................... 199,458 59,943 Other costs...................................................................................... 223,432 893,222 Inventory, end of year...................................................................................... 184,488 428,062 Advertising expenses...................................................................................... 1,207,614 78,814 Car and truck expenses...................................................................................... 2,464,363 239,094 Commissions...................................................................................... 153,465 2,127,897 Depletion...................................................................................... 15,710 Depreciation...................................................................................... 919,414 44 76,632 19,660 41,346 781,652 60,718 184,451 173,792 30,098 75,815 20,129 1,274 764,889 2,622 42,723 Bad debts from sales or services...................................................................................... 31,451 6,353 1,216 48 Employee benefit programs...................................................................................... 42,352 3,092 Insurance...................................................................................... 248,815 Legal and professional services...................................................................................... 374,762 41,050 21,411 Meals and entertainment deducted...................................................................................... 376,156 29,845 12,015 Mortgage interest...................................................................................... 208,453 39,200 Office expenses......................................................................................67,251 825,855 44,599 21,495 Other interest paid on business indebtedness...................................................................................... 192,407 58,879 105,050 22,933 Pension and profit-sharing plans...................................................................................... 35,132 *130 *165 Rent on machinery and equipment...................................................................................... 286,979 23,521 73,021 Rent on other business property...................................................................................... 443,382 49,305 138,954 Repairs...................................................................................... 234,994 Supplies...................................................................................... 479,718 Taxes paid...................................................................................... 232,069 Travel...................................................................................... 304,765 Utilities...................................................................................... 766,886 35,509 38,351 31,713 32,758 66,035 62,261 45,447 190,705 77,113 19,908 61,954 Salaries and wages...................................................................................... 490,048 90,605 Other business deductions...................................................................................... 228,343 2,978,760 384,933 Home office business deductions...................................................................................... 203,798 17,127 4,665 Depreciation, Form 8829...................................................................................... 20,585 1,572 Net income less deficit Net income 1,2 1,2 *342 364,276 701,540 337,265 ...................................................................................... 16,182,116 1,483,012 211,057 ...................................................................................... 17,034,138 1,694,070 Deficit ²...................................................................................... 852,022 Footnotes at end of table. 48 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Real estate and rental and leasing--continued Real estate--continued Offices of real Net income status, item estate agents, brokers, property Other activities related Total Automotive equipment rental and leasing Rental and leasing services Consumer electronics and Formal wear Video tape appliances rental and costume rental and disc rental General rental Commercial and centers and other consumer goods rental industrial machinery and equipment rental and leasing managers, and to real estate appraisers (92) BUSINESSES WITH NET INCOME (93) (94) 41,764 2,610,534 56,610 (95) 12,899 532,981 532,737 *244 381,867 *189,235 *10,125 *2,460 *177,844 *450 *8,733 *10,378 *1,606 *46 19,945 *6,045 *694 55,794 *296 3,650 1,656 *5,806 *1,695 *3,646 -*16,289 *844 8,363 5,953 *5,012 2,895 *3,283 *1,752 40,432 *460 *32 151,114 *2,500 *9,080 *1,163 *7,917 (96) *1,056 *58,561 *57,684 *877 *34,161 *22,660 --*21,987 -*673 -*119 -*335 --*5,031 --*391 *118 -*68 *978 --*158 *493 ---*1,102 *2,072 *634 --*24,400 *43 *17,337 *(Z) *17,337 (97) *941 *41,380 *41,380 -*40,577 *8,213 --*14,892 --*6,679 *685 -*979 --*20,805 -*565 *163 *74 *919 *413 *271 -*71 *4,282 *332 *270 *790 *221 -*162 *1,363 --*803 ----- (98) 3,617 541,684 531,748 *9,936 501,492 156,309 *70,165 *1,525 146,370 *1,625 *809 *64,185 *2,564 *158 5,624 -*79 74,605 *254 5,915 2,770 *374 *4,837 *9,537 *1,458 -*3,503 *74,257 3,106 *5,745 *70,344 22,840 *93 22,393 34,723 *1 -40,192 ----- (99) 7,457 255,420 250,315 *5,105 198,010 *66,891 *2,487 -*67,271 -*1,599 *4,466 *7,364 *4 18,242 *3,768 -20,508 *398 *5,811 2,645 *3,819 *395 *3,727 *2,017 *66 *488 *4,854 *9,370 *7,707 *12,240 6,253 *377 *4,043 15,672 *1,351 *102 57,410 *1,919 *3,655 -*3,655 (100) 15,794 1,180,509 1,140,061 40,448 753,290 298,188 *22,582 *27,615 160,302 *4,567 123,915 40,793 9,194 *161 20,682 6,999 *3 198,512 *836 10,504 5,419 358 16,206 23,168 6,071 *87 8,231 3,197 9,139 18,100 36,676 13,250 2,903 11,068 48,565 *2,231 *206 427,621 2,713 12,013 3,545 8,468 Number of returns ¹...................................................................................... 536,079 72,861 Business receipts, total ¹...................................................................................... 32,545,258 3,913,458 Other business income...................................................................................... 615,017 76,471 Business deductions, total 1,2 Income from sales and operations ¹...................................................................................... 31,930,241 3,836,988 2,553,924 ...................................................................................... 15,511,120 2,221,031 1,909,396 Cost of sales and operations......................................................................................741,496 2,013,976 1,026,499 Inventory, beginning of year...................................................................................... 107,615 218,863 105,359 Cost of labor...................................................................................... 45,472 164,502 Purchases...................................................................................... 755,712 888,146 Materials and supplies...................................................................................... 150,436 *57,285 Other costs...................................................................................... 154,078 834,884 Inventory, end of year...................................................................................... 131,607 204,912 Advertising expenses...................................................................................... 1,112,950 68,682 Car and truck expenses...................................................................................... 2,178,239 197,354 Commissions...................................................................................... 140,084 1,932,789 Depletion...................................................................................... 437 Depreciation...................................................................................... 755,624 Insurance...................................................................................... 192,642 *7 52,040 13,642 *31,599 588,667 *6,642 135,729 126,501 21,533 65,807 16,812 *776 375,254 *1,784 26,444 Bad debts from sales or services...................................................................................... 369 10,696 *3,243 Employee benefit programs...................................................................................... 40,430 2,545 Legal and professional services...................................................................................... 288,021 26,422 13,044 Meals and entertainment deducted...................................................................................... 344,383 27,778 10,550 Mortgage interest...................................................................................... 126,578 18,917 Office expenses......................................................................................61,056 743,158 24,053 14,441 Other interest paid on business indebtedness......................................................................................5,307 133,047 17,648 42,220 Pension and profit-sharing plans...................................................................................... 33,673 *76 *154 Rent on machinery and equipment...................................................................................... 254,088 14,903 28,582 Rent on other business property...................................................................................... 397,588 32,671 87,592 Repairs...................................................................................... 183,554 Supplies...................................................................................... 421,515 Taxes paid...................................................................................... 186,242 Travel...................................................................................... 268,708 Utilities...................................................................................... 665,243 26,947 27,504 19,679 23,136 50,855 30,804 37,776 125,061 45,460 7,758 41,490 Salaries and wages...................................................................................... 440,675 68,850 Other business deductions...................................................................................... 141,388 2,567,829 273,696 Home office business deductions...................................................................................... 187,964 13,994 4,043 Depreciation, Form 8829...................................................................................... 19,082 1,220 Net income ...................................................................................... 1,694,070 17,034,138 Returns with Schedule C-EZ: Number of returns...................................................................................... 39,573 17,757 Business receipts...................................................................................... 260,514 106,913 Business deductions...................................................................................... 31,073 12,806 Net income...................................................................................... 229,441 Footnotes at end of table. 94,107 1,2 *341 701,540 7,175 42,085 4,708 37,377 49 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Professional, scientific, and technical services Architectural, engineering, and related services Office of Net income status, item Total Legal services certified public accountants equipment rental Other accounting services Total Architectural services Engineering services (101) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... 2,443,744 (102) (103) (104) (105) (106) (107) 324,484 51,079 3,063,764 3,058,546 5,218 1,750,631 27,147 *154 *2,883 *250 *5,112 18,844 *96 22,328 *552 108,386 *4,595 *1 94,652 27,941 52,457 36,039 19,543 11,825 96,276 22,601 27,480 111,075 21,915 53,913 455,452 48,070 30,711 84,645 326,002 33,815 8,854 1,313,133 1,333,846 20,713 339,095 6,405,006 6,310,160 94,846 3,699,960 296,847 23,678 83,471 174,581 13,590 25,034 23,508 71,253 2,965 317,120 119,081 *348 269,910 32,212 69,000 54,539 41,516 26,493 78,167 208,350 6,461 61,121 149,669 75,089 158,259 557,429 90,635 78,569 212,630 611,781 84,780 16,511 2,707,017 2,858,684 151,667 224,099 11,203,361 11,046,008 157,352 6,701,177 1,702,205 65,415 328,834 344,157 537,603 505,335 79,140 56,056 15,969 499,999 61,723 *2,204 394,965 54,885 168,846 174,219 48,545 30,926 57,486 161,621 15,973 78,765 210,892 79,155 248,625 996,147 195,791 183,062 187,247 946,954 112,946 14,324 4,501,665 4,666,318 164,653 68,163 4,639,593 4,560,557 79,035 3,301,871 918,340 *25,006 274,761 189,094 269,302 187,360 27,181 29,993 *5,351 190,028 19,818 -186,465 24,306 83,868 76,334 17,438 18,438 26,576 60,110 7,633 35,556 93,811 53,924 142,657 506,247 107,500 37,887 79,210 534,373 36,598 4,630 1,337,721 1,418,271 80,550 95,922 4,831,303 4,753,535 77,769 2,509,979 721,138 35,314 51,006 147,763 255,558 279,345 *47,847 19,490 *9,825 182,334 22,321 *1,911 141,677 23,939 63,969 59,528 23,825 8,655 16,826 76,911 7,377 26,468 80,282 16,507 68,068 281,019 62,757 139,719 72,371 322,775 54,868 6,543 2,320,806 2,389,735 68,929 Business receipts, total ¹...................................................................................... 106,922,289 27,649,186 Income from sales and operations ¹...................................................................................... 104,888,115 27,090,811 Other business income...................................................................................... 2,034,174 558,376 Business deductions, total 1,2 ...................................................................................... 61,708,610 15,126,980 Cost of sales and operations...................................................................................... 14,087,755 1,418,422 Inventory, beginning of year...................................................................................... 523,552 26,888 Cost of labor...................................................................................... 1,128,283 Purchases...................................................................................... 6,433,843 Other costs...................................................................................... 4,806,243 29,812 188,653 1,182,603 Materials and supplies...................................................................................... 1,793,056 25,796 Inventory, end of year...................................................................................... 597,222 35,330 Advertising expenses...................................................................................... 434,238 1,119,411 Bad debts from sales or services...................................................................................... 216,570 33,569 Car and truck expenses...................................................................................... 3,877,854 665,412 Commissions...................................................................................... 1,256,361 Depletion...................................................................................... 8,971 Depreciation...................................................................................... 2,911,117 195,402 4,559 449,523 393,871 50 Employee benefit programs...................................................................................... 302,707 102,635 Insurance...................................................................................... 1,058,358 Legal and professional services...................................................................................... 1,583,115 560,208 Meals and entertainment deducted...................................................................................... 770,378 162,571 Mortgage interest...................................................................................... 281,412 Office expenses...................................................................................... 2,325,937 85,897 837,878 Other interest paid on business indebtedness...................................................................................... 553,757 129,396 30,827 Pension and profit-sharing plans...................................................................................... 173,537 74,365 Rent on machinery and equipment...................................................................................... 835,660 216,900 Rent on other business property...................................................................................... 2,572,881 1,144,430 Repairs...................................................................................... 563,730 Supplies...................................................................................... 2,227,928 Taxes paid...................................................................................... 1,213,688 Travel...................................................................................... 2,285,765 Utilities...................................................................................... 2,289,660 119,957 295,824 393,740 250,216 621,948 Salaries and wages...................................................................................... 2,966,773 7,106,922 Other business deductions...................................................................................... 10,737,984 3,421,911 Home office business deductions...................................................................................... 1,139,130 118,581 Depreciation, Form 8829...................................................................................... 150,259 11,730 Net income less deficit Net income 1,2 1,2 ...................................................................................... 45,226,603 12,522,635 12,904,403 381,768 ...................................................................................... 48,215,911 Deficit ²...................................................................................... 2,989,307 Footnotes at end of table. 50 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Professional, scientific, and technical services Architectural, engineering, and related services Office of Net income status, item Total Legal services certified public accountants equipment rental Other accounting services Total Architectural services Engineering services (101) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... 1,841,653 (102) 274,404 (103) 46,609 2,920,096 2,917,565 2,531 1,586,249 24,558 *154 *2,883 *250 *5,112 *16,255 *96 20,699 *516 100,588 *2,919 *1 79,766 27,723 48,749 34,620 17,314 8,460 87,649 22,601 27,021 101,869 19,780 51,131 425,006 46,425 24,549 77,118 282,141 33,606 8,763 1,333,846 5,119 28,373 2,383 25,990 (104) 264,136 6,057,293 5,963,576 93,717 3,198,609 293,056 *18,501 83,471 174,194 11,369 25,033 19,511 61,139 *1,133 239,798 109,666 *42 219,873 31,143 57,264 46,400 31,538 20,756 65,608 156,713 6,447 42,243 134,982 68,050 128,940 527,551 77,509 68,038 175,977 537,400 71,606 15,854 2,858,684 70,738 229,179 25,737 203,442 (105) 185,297 10,735,496 10,606,983 128,513 6,069,178 1,569,723 35,707 328,820 263,172 483,478 493,665 35,119 46,681 15,892 448,086 57,560 *303 335,537 54,844 154,338 163,201 44,956 25,880 51,666 143,339 15,973 63,925 193,364 69,752 226,874 965,423 164,889 169,586 166,722 796,741 107,951 13,199 4,666,318 31,843 331,673 15,972 315,701 (106) 58,025 4,324,827 4,285,459 39,368 2,906,555 806,380 *1,051 274,747 125,049 221,106 186,834 *2,406 22,968 *5,274 165,906 19,638 -149,105 24,266 74,173 71,891 15,533 14,383 22,114 48,694 7,633 34,094 86,149 47,246 127,604 479,581 99,298 31,866 70,994 437,124 35,231 3,997 1,418,271 12,341 52,704 9,410 43,294 (107) 76,543 4,716,807 4,628,158 88,649 2,327,072 702,608 *29,559 51,006 130,823 251,588 268,234 *28,602 17,368 *9,825 165,453 19,413 *9 128,967 23,939 62,263 54,612 22,286 8,655 15,496 72,970 7,377 15,849 70,416 15,715 63,058 279,653 40,993 133,941 64,145 273,776 52,864 6,543 2,389,735 11,592 215,127 5,420 209,707 Business receipts, total ¹...................................................................................... 100,912,238 26,702,650 Income from sales and operations ¹...................................................................................... 98,953,909 26,178,326 Other business income...................................................................................... 1,958,330 524,323 Business deductions, total 1,2 ...................................................................................... 52,701,056 13,798,675 Cost of sales and operations...................................................................................... 12,782,641 1,381,549 Inventory, beginning of year...................................................................................... 341,408 21,352 Cost of labor...................................................................................... 1,102,942 Purchases...................................................................................... 5,572,095 Other costs...................................................................................... 4,587,110 25,927 173,185 1,163,653 Materials and supplies...................................................................................... 1,539,658 19,052 Inventory, end of year...................................................................................... 360,573 21,620 Advertising expenses...................................................................................... 391,681 937,281 Bad debts from sales or services...................................................................................... 107,840 29,916 Car and truck expenses...................................................................................... 3,069,269 593,874 Commissions...................................................................................... 1,039,646 Depletion...................................................................................... 6,415 Depreciation...................................................................................... 2,256,288 Insurance...................................................................................... 924,211 193,616 4,557 407,607 357,697 Employee benefit programs...................................................................................... 273,764 89,206 Legal and professional services...................................................................................... 1,271,084 486,681 Meals and entertainment deducted...................................................................................... 631,863 147,690 Mortgage interest...................................................................................... 245,109 Office expenses...................................................................................... 1,916,290 76,810 762,106 Other interest paid on business indebtedness...................................................................................... 405,983 106,304 20,095 Pension and profit-sharing plans...................................................................................... 170,544 72,083 Rent on machinery and equipment...................................................................................... 668,745 198,532 Rent on other business property...................................................................................... 2,234,217 1,071,860 Repairs...................................................................................... 449,306 Supplies...................................................................................... 1,847,235 Taxes paid...................................................................................... 1,084,326 Travel...................................................................................... 1,868,534 Utilities...................................................................................... 1,916,151 104,617 259,459 363,624 223,113 564,597 Salaries and wages...................................................................................... 2,722,208 6,542,469 Other business deductions...................................................................................... 8,889,809 3,062,423 Home office business deductions...................................................................................... 957,836 100,448 Depreciation, Form 8829...................................................................................... 124,682 8,641 Net income ...................................................................................... 48,215,911 Returns with Schedule C-EZ: Number of returns...................................................................................... 360,557 Business receipts...................................................................................... 2,649,266 Business deductions...................................................................................... 208,023 Net income...................................................................................... 2,441,243 Footnotes at end of table. 1,2 12,904,403 55,339 547,014 28,753 518,261 51 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Professional, scientific, and technical services--continued Architectural, engineering, and related services--continued Drafting, building Net income status, item inspections, and geophysical surveying Surveying and mapping (except geophysical) services Testing laboratories Specialized design services Computer systems design services Total Other professional, scientific services Management, scientific, and technical consulting services (108) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... 41,901 (109) (110) (111) (112) (113) (114) 15,034 *3,080 *72,843 *72,843 -*21,928 *1,967 ---*1,935 *32 -*236 -*3,563 --*2,100 -*372 *595 *129 *990 -*530 -*568 -*1,196 *922 *2,691 *823 *121 *1,751 *2,719 *432 *192 *50,915 *54,702 *3,787 159,875 5,025,333 4,924,379 100,953 3,859,232 1,985,277 40,173 58,374 1,298,126 204,498 445,987 61,881 43,998 28,447 228,482 30,627 *20 211,533 4,193 22,011 40,227 26,621 10,728 14,852 98,367 1,332 56,766 101,163 16,775 203,840 154,971 33,114 60,797 98,078 289,498 86,122 17,897 1,172,411 1,342,709 170,298 234,926 7,143,506 7,163,433 -19,927 4,270,759 1,968,943 37,667 97,439 1,156,113 375,679 345,186 43,140 53,971 *2,128 262,968 94,037 *(Z) 243,128 7,685 23,364 51,900 37,492 *6,375 29,555 79,169 3,164 30,712 76,576 23,427 148,074 212,143 68,009 109,097 117,327 514,286 88,799 11,037 2,878,265 3,152,183 273,918 1,110,186 46,432,133 45,294,777 1,137,356 26,299,870 6,688,914 329,577 527,471 3,271,962 630,778 2,283,254 354,128 437,567 132,940 1,795,487 750,896 1,838 1,247,406 73,157 328,809 665,984 434,090 109,168 213,474 844,274 49,642 363,916 779,075 227,411 1,119,393 1,764,007 384,329 1,573,313 967,785 4,627,553 614,086 69,905 20,131,477 21,957,766 1,826,289 589,950 24,001,543 23,129,733 871,810 10,792,677 1,869,520 87,789 112,625 555,958 118,789 1,087,042 92,683 135,120 76,282 829,510 407,935 1,674 594,521 23,549 113,123 439,729 261,503 26,436 87,131 442,834 15,973 181,244 347,098 80,285 385,449 456,835 114,573 1,065,952 434,604 1,999,078 335,733 35,862 13,207,415 14,229,878 1,022,463 Business receipts, total ¹...................................................................................... 647,042 1,012,580 Income from sales and operations ¹...................................................................................... 1,012,529 646,545 Other business income...................................................................................... *51 Business deductions, total 1,2 *497 ...................................................................................... 415,551 451,848 Cost of sales and operations...................................................................................... *8,664 *52,095 Inventory, beginning of year...................................................................................... *1,773 *3,323 Cost of labor...................................................................................... -Purchases...................................................................................... -Other costs...................................................................................... *2,013 Advertising expenses...................................................................................... 2,508 *3,067 *7,301 *36,584 3,828 Materials and supplies...................................................................................... *5,143 *5,666 Inventory, end of year...................................................................................... *3,323 *788 Bad debts from sales or services...................................................................................... *794 -Car and truck expenses...................................................................................... 66,812 57,262 Commissions...................................................................................... *2,033 Depletion...................................................................................... *294 Depreciation...................................................................................... 22,538 *17,551 -42,185 11,098 52 Employee benefit programs...................................................................................... *1,054 *5,585 Insurance...................................................................................... 9,540 Legal and professional services...................................................................................... 27,525 10,237 Meals and entertainment deducted...................................................................................... 5,770 1,384 Mortgage interest...................................................................................... *862 Office expenses...................................................................................... 13,730 *1,980 10,340 Other interest paid on business indebtedness...................................................................................... *653 13,431 Pension and profit-sharing plans...................................................................................... *747 *216 Rent on machinery and equipment...................................................................................... *10,281 *5,893 Rent on other business property...................................................................................... *17,971 *18,827 Repairs...................................................................................... 3,791 Supplies...................................................................................... 23,750 Salaries and wages...................................................................................... *116,000 Taxes paid...................................................................................... 11,897 Travel......................................................................................4,920 Utilities...................................................................................... 16,253 3,737 13,227 90,189 12,814 *414 17,661 Other business deductions...................................................................................... 44,407 42,679 Home office business deductions...................................................................................... *11,386 *9,662 Depreciation, Form 8829...................................................................................... *981 *1,978 Net income less deficit Net income 1,2 1,2 ......................................................................................195,194 597,030 197,884 *2,690 ...................................................................................... 605,726 Deficit ²...................................................................................... 8,696 Footnotes at end of table. 52 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Professional, scientific, and technical services--continued Architectural, engineering, and related services--continued Drafting, building Net income status, item inspections, and geophysical surveying Surveying and mapping (except geophysical) services Testing laboratories Specialized design services Computer systems design services Total Other professional, scientific services Management, scientific, and technical consulting services (108) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... 34,542 (109) 14,089 (110) *2,097 *58,241 *58,241 -*3,539 -------*82 -*376 --*345 --*40 *108 ------*92 *341 -*4 *121 *418 *1,391 --*54,702 *1,908 *48,409 *221 *48,188 (111) 105,180 4,653,636 4,553,414 100,221 3,314,935 1,814,224 34,979 52,382 1,179,007 158,793 422,962 33,898 27,884 *27,594 154,344 29,304 *20 165,235 4,178 20,926 29,988 23,051 9,606 14,362 68,610 *1,308 43,826 80,727 12,338 164,855 150,562 31,165 42,395 81,614 238,030 67,762 15,234 1,342,709 10,332 44,528 11,394 33,134 (112) 164,885 6,423,417 6,411,508 11,909 3,271,234 1,574,537 19,262 *89,714 868,261 277,273 330,752 10,725 29,932 *2,001 183,554 72,445 *(Z) 153,412 4,244 19,139 36,958 25,409 *6,169 7,950 55,577 3,164 26,138 62,682 18,263 106,362 170,974 56,715 78,439 78,954 401,366 78,422 8,816 3,152,183 33,878 155,007 18,430 136,577 (113) 801,142 43,419,652 42,322,537 1,097,115 21,462,176 6,124,994 211,454 519,746 2,914,025 584,581 2,134,790 239,603 359,264 30,788 1,349,027 574,135 1,491 894,859 62,425 266,098 473,236 341,905 97,426 139,997 642,296 48,968 267,060 588,734 156,506 909,614 1,580,744 343,998 1,262,413 771,169 3,571,708 498,042 54,175 21,957,766 153,308 1,313,491 105,354 1,208,137 (114) 434,066 22,671,463 21,845,501 825,962 8,441,927 1,677,178 36,581 111,045 476,848 101,473 994,271 43,040 102,973 9,845 611,109 328,047 1,348 402,145 21,189 88,215 306,619 207,782 22,881 42,947 333,789 15,609 127,062 250,046 39,619 298,047 357,648 95,907 862,749 343,513 1,551,973 276,754 28,461 14,229,878 77,221 831,375 66,984 764,391 Business receipts, total ¹......................................................................................640,187 995,435 Income from sales and operations ¹...................................................................................... 995,435 639,690 Other business income...................................................................................... -Business deductions, total 1,2 *497 ...................................................................................... 389,709 442,302 Cost of sales and operations...................................................................................... *8,638 *52,095 Inventory, beginning of year...................................................................................... *1,773 *3,323 Cost of labor...................................................................................... -Purchases...................................................................................... -Other costs...................................................................................... *2,013 Advertising expenses...................................................................................... 2,436 *3,067 *7,301 *36,584 3,828 Materials and supplies...................................................................................... *5,143 *5,640 Inventory, end of year...................................................................................... *3,323 *788 Bad debts from sales or services...................................................................................... *794 -Car and truck expenses...................................................................................... 63,716 52,634 Commissions...................................................................................... *959 Depletion...................................................................................... *294 Depreciation...................................................................................... 16,110 Insurance...................................................................................... 6,804 *17,551 -41,011 11,098 Employee benefit programs...................................................................................... *1,054 *5,585 Legal and professional services...................................................................................... 26,618 10,040 Meals and entertainment deducted...................................................................................... 5,669 *1,360 Mortgage interest...................................................................................... *862 Office expenses...................................................................................... 13,047 *1,980 8,628 Other interest paid on business indebtedness...................................................................................... *653 *13,403 Pension and profit-sharing plans...................................................................................... *747 *216 Rent on machinery and equipment...................................................................................... *8,088 *5,893 Rent on other business property...................................................................................... *17,971 *18,827 Repairs...................................................................................... *2,985 Supplies...................................................................................... 22,705 Salaries and wages...................................................................................... *116,000 Taxes paid...................................................................................... *11,810 Travel...................................................................................... 3,243 Utilities...................................................................................... 14,809 3,714 13,166 90,189 12,784 *414 16,356 Other business deductions...................................................................................... 42,471 41,978 Home office business deductions...................................................................................... *11,386 *8,469 Depreciation, Form 8829...................................................................................... *680 *1,978 Net income ...................................................................................... 605,726 Returns with Schedule C-EZ: Number of returns...................................................................................... *4,096 Business receipts...................................................................................... *11,332 Business deductions...................................................................................... *920 Net income...................................................................................... *10,412 Footnotes at end of table. 1,2 197,884 *1,906 *4,101 -*4,101 53 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Professional, scientific, and technical services--continued Other professional, scientific, and technical services--continued Administrative and support and waste management and remediation services Administrative Net income status, item Scientific research and development services Advertising and related services Market research and public opinion polling Other miscellaneous services Total and support services Waste management and remediation services (115) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... 33,161 (116) (117) (118) (119) (120) (121) 92,443 26,212 1,057,364 1,055,305 *2,059 800,830 172,312 *10,820 *82,005 *53,980 *4,986 *35,382 *14,861 6,009 -34,890 *33,992 -39,521 *3,864 9,912 9,393 6,857 *880 57,893 *1,077 15,179 11,172 *2,445 18,454 50,034 7,405 62,890 41,935 188,325 22,062 *3,512 256,534 308,252 51,717 368,420 15,978,294 15,736,977 241,317 10,777,346 2,979,607 197,795 270,062 1,805,693 449,553 459,361 202,855 165,813 6,754 707,471 177,727 145 518,469 34,805 176,046 168,866 113,030 73,294 98,784 257,644 28,802 132,679 327,711 123,599 633,614 1,142,144 229,668 312,499 380,385 1,761,884 194,082 23,187 5,201,152 5,739,551 538,400 1,455,868 37,281,872 36,697,601 584,271 26,706,707 8,138,279 167,781 1,929,617 3,506,361 1,485,527 1,236,497 187,504 457,526 66,963 2,722,636 331,701 902 1,644,531 73,597 669,211 261,639 144,326 55,143 255,557 378,789 20,027 435,513 587,807 640,426 1,449,354 2,952,701 538,902 381,210 725,905 3,344,754 255,316 30,614 10,577,063 11,537,803 960,740 1,433,426 36,117,451 35,534,116 583,335 25,747,012 7,970,201 164,167 1,839,965 3,501,543 1,453,433 1,194,982 183,889 449,981 66,876 2,631,868 331,530 902 1,510,400 66,846 638,072 255,769 141,814 51,675 240,975 364,826 20,027 417,404 571,549 609,548 1,435,820 2,841,178 522,937 373,080 702,786 3,106,035 251,825 30,344 10,372,337 11,299,109 926,772 22,442 1,164,421 1,163,485 *936 959,695 168,078 *3,615 *89,652 *4,818 32,093 41,515 *3,615 7,545 *88 90,768 *171 -134,131 *6,751 31,139 5,869 2,511 *3,468 14,582 13,962 -18,109 16,258 30,878 13,534 111,523 15,965 8,129 23,119 238,719 *3,491 *270 204,726 238,693 33,967 Business receipts, total ¹...................................................................................... 564,199 4,830,733 Income from sales and operations ¹...................................................................................... 567,076 4,805,686 Other business income...................................................................................... *-2,877 25,047 Business deductions, total 1,2 ...................................................................................... 326,249 3,602,768 Cost of sales and operations...................................................................................... 31,154 1,636,320 Inventory, beginning of year...................................................................................... *130 33,043 Cost of labor...................................................................................... *3,882 Purchases...................................................................................... *12,325 Other costs...................................................................................... 10,626 58,897 844,007 690,843 Materials and supplies...................................................................................... *4,308 53,142 Inventory, end of year...................................................................................... *117 43,611 Advertising expenses...................................................................................... 893 129,731 Bad debts from sales or services...................................................................................... *14,549 *35,355 Car and truck expenses...................................................................................... 20,590 203,026 Commissions...................................................................................... *4,375 Depletion...................................................................................... *19 Depreciation...................................................................................... 8,067 126,867 -86,828 26,094 54 Employee benefit programs...................................................................................... *1,433 9,506 Insurance...................................................................................... 3,634 Legal and professional services...................................................................................... 8,394 39,602 Meals and entertainment deducted...................................................................................... 9,413 43,288 Mortgage interest...................................................................................... -Office expenses...................................................................................... 7,878 8,557 78,026 Other interest paid on business indebtedness...................................................................................... *2,861 20,427 *4,270 Pension and profit-sharing plans...................................................................................... *606 3,183 Rent on machinery and equipment...................................................................................... *849 33,966 Rent on other business property...................................................................................... 4,752 88,342 Repairs...................................................................................... 1,017 Supplies...................................................................................... 15,771 Salaries and wages...................................................................................... *24,410 Taxes paid...................................................................................... 4,041 Travel...................................................................................... 53,412 Utilities...................................................................................... 10,075 20,066 66,106 90,583 28,642 78,560 100,785 Other business deductions...................................................................................... 72,944 605,323 Home office business deductions...................................................................................... 20,591 41,617 Depreciation, Form 8829...................................................................................... 2,630 4,714 Net income less deficit Net income 1,2 1,2 ...................................................................................... 237,950 1,228,426 1,408,786 180,359 ...................................................................................... 271,299 Deficit ²...................................................................................... 33,350 Footnotes at end of table. 54 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Professional, scientific, and technical services--continued Other professional, scientific, and technical services--continued Administrative and support and waste management and remediation services Administrative Net income status, item Scientific research and development services Advertising and related services Market research and public opinion polling Other miscellaneous services Total and support services Waste management and remediation services (115) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... 25,592 (116) 64,274 (117) 18,694 941,456 940,583 *873 633,204 166,451 *5,956 *82,005 *43,704 *4,786 *35,382 *5,383 2,472 -19,651 *2,832 -32,507 *3,864 9,791 2,584 6,027 *834 52,816 *1,075 *15,125 11,154 *2,428 16,598 *46,758 6,077 60,387 32,298 128,971 9,978 *1,260 308,252 *53 *403 *56 *347 (118) 258,515 14,755,318 14,519,440 235,878 9,015,714 2,689,892 151,502 267,425 1,588,515 423,604 425,095 166,249 129,188 6,281 553,951 154,341 143 384,634 33,967 147,383 123,659 83,052 65,838 74,787 198,941 28,801 98,492 248,354 98,306 540,942 1,083,905 213,965 232,048 299,565 1,335,517 157,966 18,245 5,739,551 52,533 404,127 31,824 372,303 (119) 1,228,623 33,318,010 32,913,215 404,795 21,781,708 6,755,087 120,184 1,577,748 2,826,016 1,363,018 1,006,781 138,660 369,869 16,218 2,195,212 302,814 182 1,341,776 67,322 568,963 210,534 110,037 43,818 192,570 295,285 19,847 352,473 479,434 546,118 1,215,827 2,423,745 439,651 283,885 562,280 2,611,700 205,668 24,561 11,537,803 387,043 1,730,399 173,993 1,556,406 (120) 1,212,004 32,257,428 31,854,056 403,373 20,959,819 6,598,201 116,569 1,488,096 2,821,198 1,341,927 965,456 135,045 362,615 16,133 2,130,167 302,683 182 1,230,283 60,674 542,518 205,864 108,395 40,401 179,867 285,739 19,847 334,887 465,197 518,991 1,207,034 2,332,681 426,191 277,602 541,502 2,398,988 202,692 24,430 11,299,109 383,780 1,710,932 173,086 1,537,846 (121) 16,619 1,060,582 1,059,160 *1,422 821,889 156,886 *3,615 *89,652 *4,818 *21,091 *41,325 *3,615 7,254 *85 65,045 *131 -111,493 *6,648 26,444 4,670 1,642 *3,417 12,703 9,546 -17,586 14,237 27,127 8,793 91,064 13,461 6,283 20,778 212,712 *2,976 *130 238,693 *3,263 *19,467 *906 *18,561 Business receipts, total ¹...................................................................................... 460,102 4,591,313 Income from sales and operations ¹...................................................................................... 460,102 4,556,911 Other business income...................................................................................... -34,402 Business deductions, total 1,2 ...................................................................................... 188,802 3,182,528 Cost of sales and operations...................................................................................... *18,541 1,572,932 Inventory, beginning of year...................................................................................... *130 *17,285 Cost of labor...................................................................................... *449 Purchases...................................................................................... *12,323 Other costs...................................................................................... *1,528 *58,822 792,635 678,514 Materials and supplies...................................................................................... *4,228 50,490 Inventory, end of year...................................................................................... *117 *24,814 Advertising expenses...................................................................................... *627 124,005 Bad debts from sales or services...................................................................................... *14,312 *350 Car and truck expenses...................................................................................... 16,896 147,421 Commissions...................................................................................... *2,579 Depletion......................................................................................-Depreciation...................................................................................... 3,145 Insurance...................................................................................... *2,351 86,336 -72,428 18,358 Employee benefit programs...................................................................................... *622 2,783 Legal and professional services...................................................................................... 6,896 33,477 Meals and entertainment deducted...................................................................................... 6,075 38,969 Mortgage interest...................................................................................... -Office expenses...................................................................................... 6,330 *7,873 50,420 Other interest paid on business indebtedness...................................................................................... *2,380 17,410 *2,473 Pension and profit-sharing plans...................................................................................... *414 3,069 Rent on machinery and equipment...................................................................................... *796 25,585 Rent on other business property...................................................................................... *1,791 77,390 Repairs...................................................................................... *582 Supplies...................................................................................... 3,287 Salaries and wages...................................................................................... *4,074 Taxes paid...................................................................................... 1,494 Travel...................................................................................... 41,669 Utilities...................................................................................... 8,057 15,571 50,739 88,361 26,555 65,560 87,736 Other business deductions...................................................................................... 27,858 527,390 Home office business deductions...................................................................................... *13,500 39,843 Depreciation, Form 8829...................................................................................... *1,632 4,577 Net income ...................................................................................... 271,299 Returns with Schedule C-EZ: Number of returns...................................................................................... 13,388 Business receipts...................................................................................... 43,625 Business deductions...................................................................................... 4,524 Net income...................................................................................... 39,101 Footnotes at end of table. 1,2 1,408,786 10,113 33,961 1,966 31,995 55 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Educational services Health care and social assistance Ambulatory health care services Offices of Net income status, item Total Total Total physicians (except mental health specialist) Offices of physicians, mental health specialist Offices of dentists Offices of chiropractors (122) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... 326,443 (123) (124) (125) (126) (127) (128) 1,520,435 758,008 72,078,082 71,214,605 863,477 40,114,908 4,316,185 159,137 774,390 1,188,168 832,492 1,574,536 212,537 587,220 58,366 1,202,387 225,480 1,906 1,726,566 306,062 1,646,532 869,713 230,134 318,689 1,464,619 334,025 512,269 3,063,565 548,613 2,429,996 9,589,115 1,439,133 455,758 1,372,041 6,784,371 214,834 22,271 31,962,741 32,819,858 857,116 178,871 25,989,675 25,572,476 417,199 12,177,849 714,089 28,275 111,324 108,081 131,524 368,437 33,551 122,410 37,505 315,961 39,142 1,466 386,324 124,435 858,159 330,073 74,256 66,992 71,709 481,979 125,725 189,625 911,638 145,960 602,151 2,926,767 439,451 157,112 414,623 2,602,023 30,205 2,865 13,811,392 14,204,534 393,142 24,409 1,978,299 1,960,481 17,819 866,642 36,132 *7,900 *2,809 *47,491 *4,797 *6,286 *33,151 7,435 *4,287 34,889 *2,170 *(Z) 58,364 *2,126 61,527 22,922 8,712 *6,784 3,525 46,282 7,123 7,810 87,539 16,320 33,980 150,177 31,417 21,109 35,975 166,453 11,832 *924 1,111,657 1,142,361 30,704 95,536 25,366,750 25,120,096 246,653 16,008,777 1,966,678 29,914 417,400 217,229 506,758 830,406 35,030 222,688 2,810 133,745 87,406 *431 747,872 132,790 394,692 248,158 57,357 147,957 186,678 492,006 163,465 147,567 905,777 229,112 1,241,528 4,953,911 643,691 97,622 445,016 2,344,585 10,279 1,439 9,357,972 9,406,329 48,356 28,950 3,756,135 3,745,352 10,783 2,322,576 158,061 *3,103 *26,999 *20,119 *16,210 *95,732 *4,103 101,612 *4,279 56,565 *5,982 *8 92,801 7,584 97,793 62,932 16,214 40,150 21,808 131,178 9,035 41,671 296,557 58,257 124,339 425,508 80,477 16,976 121,455 341,402 *8,798 *1,257 1,433,559 1,490,961 57,402 Business receipts, total ¹...................................................................................... 4,155,635 82,760,451 Income from sales and operations ¹...................................................................................... 4,020,736 81,659,255 Other business income...................................................................................... 134,898 1,101,196 Business deductions, total 1,2 ...................................................................................... 2,562,172 47,148,043 Cost of sales and operations...................................................................................... 242,879 4,749,810 Inventory, beginning of year...................................................................................... 21,450 170,122 Cost of labor...................................................................................... *74 Purchases...................................................................................... 129,567 Other costs...................................................................................... 94,626 Advertising expenses...................................................................................... 51,840 863,086 1,325,961 1,744,823 635,313 Materials and supplies...................................................................................... 27,815 889,579 Inventory, end of year......................................................................................243,761 30,655 Bad debts from sales or services...................................................................................... *10,931 67,570 Car and truck expenses...................................................................................... 296,930 1,655,534 Commissions...................................................................................... 30,203 Depletion...................................................................................... -Depreciation...................................................................................... 161,651 271,357 1,906 2,043,205 1,781,894 56 Employee benefit programs...................................................................................... *4,693 340,481 Insurance...................................................................................... 25,014 Legal and professional services...................................................................................... 35,127 968,164 Meals and entertainment deducted...................................................................................... 35,129 263,496 Mortgage interest...................................................................................... 16,756 Office expenses...................................................................................... 78,228 462,577 1,583,167 Other interest paid on business indebtedness...................................................................................... 9,853 384,392 343,973 Pension and profit-sharing plans...................................................................................... *4,571 340,043 Rent on machinery and equipment...................................................................................... 16,389 597,316 Rent on other business property...................................................................................... 213,868 3,325,035 Repairs...................................................................................... 1,856 3 Supplies...................................................................................... 136,729 Taxes paid...................................................................................... 35,138 Travel...................................................................................... 81,587 1 Utilities...................................................................................... 0,789 9 742,656 3,037,599 1,574,425 509,547 1,655,551 Salaries and wages...................................................................................... 10,432,545 305,582 Other business deductions...................................................................................... 417,630 8,561,497 Home office business deductions...................................................................................... 83,364 982,309 Depreciation, Form 8829...................................................................................... 7,619 92,692 Net income less deficit Net income 1,2 1,2 ...................................................................................... 1,593,522 35,612,599 36,868,731 1,256,132 ...................................................................................... 1,807,427 Deficit ²...................................................................................... 213,905 Footnotes at end of table. 56 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Educational services Health care and social assistance Ambulatory health care services Offices of Net income status, item Total Total Total physicians (except mental health specialist) Offices of physicians, mental health specialist Offices of dentists Offices of chiropractors (122) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... 271,009 (123) 1,281,256 (124) 640,415 70,064,293 69,450,095 614,198 37,244,028 3,940,240 142,993 745,877 1,138,612 812,850 1,293,147 193,240 543,184 23,288 1,046,302 198,857 1,880 1,579,700 297,558 1,530,977 783,152 215,314 302,342 1,346,757 332,950 438,978 2,819,829 512,322 2,290,939 9,336,529 1,372,256 407,532 1,273,234 6,060,500 202,222 20,795 32,819,858 99,478 810,467 73,355 737,112 (125) 155,777 25,275,181 24,900,945 374,235 11,070,240 631,650 28,241 86,978 101,547 126,896 320,635 32,647 111,779 3,992 293,130 34,825 1,462 352,821 119,945 775,156 298,750 70,119 65,529 61,088 434,435 124,976 143,860 814,396 131,379 546,005 2,804,705 416,456 141,532 377,388 2,277,909 28,922 2,861 14,204,534 16,710 359,266 8,067 351,199 (126) 20,295 1,922,141 1,904,363 17,778 779,780 36,132 *7,900 *2,809 *47,491 *4,797 *6,286 *33,151 7,146 *4,287 28,038 *2,168 *(Z) 52,396 *2,126 59,356 21,862 7,983 *6,784 2,719 45,637 7,123 7,598 74,000 15,026 29,934 150,157 30,828 17,758 32,289 124,850 11,832 *924 1,142,361 *2,869 *17,272 *1,752 *15,520 (127) 87,673 24,900,126 24,835,998 64,128 15,493,797 1,763,882 27,573 417,262 208,904 497,524 645,502 32,885 221,973 2,754 125,187 81,758 *410 725,024 132,482 388,296 235,855 55,480 147,738 185,555 486,045 163,169 141,055 886,937 224,560 1,216,052 4,903,438 630,624 96,457 432,003 2,234,875 7,232 1,438 9,406,329 *4,163 *12,922 *4,957 *7,965 (128) 23,267 3,584,456 3,573,892 10,565 2,093,495 148,631 *3,103 *25,663 *18,224 *16,069 *89,676 *4,103 86,273 *4,279 54,163 *5,982 *8 65,429 6,599 90,207 57,907 15,017 33,054 13,895 114,160 9,035 37,050 253,840 51,812 118,491 406,639 76,869 13,924 110,393 309,903 *8,798 *1,257 1,490,961 *1,929 *12,300 *1,133 *11,167 Business receipts, total ¹...................................................................................... 3,713,815 79,261,609 Income from sales and operations ¹...................................................................................... 3,618,232 78,451,451 Other business income...................................................................................... 810,158 95,583 Business deductions, total 1,2 ...................................................................................... 1,906,388 42,392,471 Cost of sales and operations...................................................................................... 182,574 4,228,377 Inventory, beginning of year...................................................................................... *6,649 146,998 Cost of labor...................................................................................... *73 Purchases...................................................................................... 75,247 Other costs...................................................................................... 85,310 Advertising expenses...................................................................................... 42,885 825,773 1,195,219 1,405,968 574,472 Materials and supplies...................................................................................... 21,254 852,751 Inventory, end of year......................................................................................198,332 *5,959 Bad debts from sales or services...................................................................................... *849 28,722 Car and truck expenses...................................................................................... 193,537 1,400,190 Commissions...................................................................................... 24,812 Depletion...................................................................................... -Depreciation...................................................................................... 106,532 Insurance...................................................................................... 15,604 243,411 1,880 1,787,702 1,630,090 Employee benefit programs...................................................................................... *4,574 328,137 Legal and professional services...................................................................................... 23,613 844,216 Meals and entertainment deducted...................................................................................... 26,669 239,364 Mortgage interest...................................................................................... 6,200 Office expenses...................................................................................... 52,687 405,527 1,405,931 Other interest paid on business indebtedness...................................................................................... 3,984 342,885 313,867 Pension and profit-sharing plans...................................................................................... *4,571 338,966 Rent on machinery and equipment...................................................................................... 12,303 506,164 Rent on other business property...................................................................................... 180,288 3,022,723 Repairs...................................................................................... 5,315 2 Supplies...................................................................................... 101,135 Salaries and wages...................................................................................... 191,241 Taxes paid...................................................................................... 24,480 Travel...................................................................................... 58,824 1 Utilities...................................................................................... 8,670 6 640,801 2,763,378 9,926,914 1,476,145 448,688 1,479,249 Other business deductions...................................................................................... 336,080 7,344,870 Home office business deductions...................................................................................... 73,522 803,057 Depreciation, Form 8829...................................................................................... 6,046 72,666 Net income ...................................................................................... 1,807,427 Returns with Schedule C-EZ: Number of returns...................................................................................... 94,706 Business receipts...................................................................................... 432,974 Business deductions...................................................................................... 45,437 Net income...................................................................................... 387,537 Footnotes at end of table. 1,2 36,868,731 332,535 1,725,958 180,653 1,545,305 57 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Health care and social assistance--continued Ambulatory health care services--continued Offices of Net income status, item Offices of optometrists mental health practitioners and social therapists Offices of podiatrists Outpatient care centers and other miscellaneous health practitioners Medical and diagnostic laboratories Home health care services Other ambulatory health care services (including ambulance service, blood, organ banks (129) BUSINESSES WITH AND WITHOUT NET INCOME (130) (131) (132) (133) (134) (135) Number of returns ¹...................................................................................... 143,813 16,006 Business receipts, total ¹...................................................................................... 2,603,483 5,715,529 Income from sales and operations ¹...................................................................................... 2,600,473 5,589,657 Other business income...................................................................................... 3,010 125,872 Business deductions, total 1,2 7,650 650,945 645,091 *5,854 389,801 *9,803 *6,939 -*11,867 *2,184 *2,029 *13,215 8,696 *420 11,473 --21,772 *1,426 37,227 7,000 908 *7,285 23,548 *4,730 *4,112 53,491 4,752 27,073 75,087 11,297 1,805 23,766 44,562 *8,042 *1,349 261,145 261,842 *698 99,270 2,278,126 2,266,734 11,392 1,150,261 66,339 *4,755 *10,575 *9,681 *18,362 *29,019 *6,052 31,936 *352 130,163 *18,187 *2 95,960 2,343 32,322 38,260 15,946 *6,609 4,334 68,264 *1,554 7,945 86,845 13,832 81,576 97,503 23,389 48,059 48,367 186,816 24,485 *2,551 1,127,865 1,190,746 62,881 18,425 1,404,384 1,399,398 4,986 925,798 286,631 *7,833 *66,737 114,139 56,951 47,149 *6,178 5,659 *58 46,854 *1,686 -34,031 6,647 15,189 11,160 3,451 *5,236 7,938 14,381 9,011 14,780 69,758 9,352 56,462 155,106 33,436 5,199 26,205 87,736 *18,995 *1,798 478,586 490,496 *11,910 114,427 1,645,182 1,626,043 *19,139 984,808 78,355 *1,701 *3,155 *13,696 *20,461 *40,994 *1,650 4,054 *4,165 160,719 *37,551 -32,104 *390 20,648 14,428 13,709 *6,843 *1,494 26,390 -15,126 53,448 15,955 85,962 123,619 25,012 15,997 44,970 158,742 32,952 *3,271 660,375 763,341 102,967 30,651 689,575 688,805 *770 550,485 *81,070 *568 *20,536 *10,597 -*56,314 *6,946 8,971 -80,162 *512 -15,965 *7,752 30,055 8,496 2,590 *4,510 4,682 14,887 *333 6,887 33,446 4,798 13,480 73,889 19,767 20,790 27,513 87,399 *1,747 *(Z) 139,089 184,301 45,212 ...................................................................................... 1,931,605 2,806,306 Cost of sales and operations...................................................................................... 708,319 210,707 Inventory, beginning of year...................................................................................... 64,252 *3,898 Cost of labor...................................................................................... *113,956 Purchases...................................................................................... 486,335 Other costs...................................................................................... 50,273 *899 148,933 *47,896 Materials and supplies...................................................................................... 57,289 *17,956 Inventory, end of year...................................................................................... 63,786 *8,875 Advertising expenses......................................................................................35,346 38,413 Bad debts from sales or services...................................................................................... *3,060 *1,430 Car and truck expenses...................................................................................... 16,951 214,905 Commissions...................................................................................... *1,274 Depletion...................................................................................... -Depreciation...................................................................................... 69,542 31,569 -171,832 63,938 58 Employee benefit programs...................................................................................... 9,499 11,069 Insurance...................................................................................... 34,984 Legal and professional services...................................................................................... 16,610 109,674 Meals and entertainment deducted...................................................................................... 4,026 32,963 Mortgage interest...................................................................................... 8,099 Office expenses...................................................................................... 32,817 18,223 132,887 Other interest paid on business indebtedness...................................................................................... 28,454 11,843 *1,507 Pension and profit-sharing plans...................................................................................... 8,490 4,560 Rent on machinery and equipment...................................................................................... 15,941 60,805 Rent on other business property...................................................................................... 166,099 398,966 Repairs...................................................................................... 15,143 Supplies...................................................................................... 38,382 Taxes paid...................................................................................... 62,731 Travel...................................................................................... 7,184 Utilities...................................................................................... 54,407 35,131 125,064 68,464 63,905 129,744 Salaries and wages......................................................................................253,762 353,786 Other business deductions...................................................................................... 236,680 527,972 Home office business deductions...................................................................................... *714 66,785 Depreciation, Form 8829...................................................................................... -6,816 Net income less deficit Net income 1,2 1,2 ...................................................................................... 671,878 2,909,223 3,003,652 94,429 ...................................................................................... 681,294 Deficit ²...................................................................................... *9,416 Footnotes at end of table. 58 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Health care and social assistance--continued Ambulatory health care services--continued Offices of Net income status, item Offices of optometrists mental health practitioners and social therapists Offices of podiatrists Outpatient care centers and other miscellaneous health practitioners Medical and diagnostic laboratories Home health care services Other ambulatory health care services (including ambulance service, blood, organ banks (129) BUSINESSES WITH NET INCOME (130) (131) 6,042 633,250 627,396 *5,854 371,407 *9,803 *6,939 -*11,867 *2,184 *2,029 *13,215 8,366 *420 11,300 --19,503 *1,350 34,817 6,315 866 *7,285 22,118 *4,730 *4,112 50,422 4,280 25,553 73,350 9,510 1,805 22,392 43,541 *8,042 *1,349 261,842 *2,295 *1,970 *18 *1,952 (132) 76,070 2,120,063 2,111,628 8,436 929,318 59,258 *3,204 *8,143 *5,084 *18,288 *27,877 *3,337 21,724 *98 110,085 *6,809 -79,249 *2,246 28,298 19,620 13,399 *4,009 3,761 61,530 *1,524 6,988 64,359 13,320 66,708 74,413 18,921 40,414 40,542 155,849 17,321 *1,164 1,190,746 15,047 87,102 18,872 68,230 (133) 15,740 1,360,608 1,356,765 3,842 870,112 280,511 *7,833 *66,736 114,139 56,951 41,030 *6,178 5,470 *58 46,718 *1,686 -25,916 6,526 14,918 9,784 3,349 *2,932 7,633 13,981 9,011 14,593 68,861 7,513 54,082 149,328 33,316 4,264 25,421 64,438 *18,966 *1,798 490,496 *642 *11,972 *836 *11,136 (134) 95,522 1,541,398 1,531,132 *10,266 778,056 39,450 *1,700 *2,896 *8,607 *19,302 *8,595 *1,649 3,093 *4,165 121,622 *37,431 -22,790 *196 15,776 12,285 11,417 *5,233 *599 21,340 -*3,536 *37,074 11,513 74,635 *113,315 13,905 12,011 39,927 131,622 *32,949 *3,271 763,341 27,874 174,318 12,172 162,146 (135) 18,898 617,090 616,406 *685 432,789 *76,562 *226 *20,536 *135 -*55,890 *226 5,836 -52,839 *155 -10,225 *7,752 28,862 6,981 2,230 *3,721 *4,491 8,049 *333 *5,583 31,236 3,825 10,677 73,889 18,180 17,699 23,519 37,617 *1,747 *(Z) 184,301 7,389 14,704 783 13,921 Number of returns ¹...................................................................................... 126,245 14,888 Business receipts, total ¹...................................................................................... 2,538,840 5,571,140 Income from sales and operations ¹...................................................................................... 2,535,868 5,455,702 Other business income...................................................................................... 2,971 115,438 Business deductions, total 1,2 ...................................................................................... 1,857,546 2,567,488 Cost of sales and operations...................................................................................... 684,772 209,588 Inventory, beginning of year...................................................................................... 52,377 *3,898 Cost of labor...................................................................................... *113,956 Purchases...................................................................................... 474,798 Other costs...................................................................................... *47,731 *899 *147,815 *47,896 Materials and supplies...................................................................................... 52,884 *17,956 Inventory, end of year...................................................................................... 56,974 *8,875 Advertising expenses......................................................................................34,334 37,190 Bad debts from sales or services...................................................................................... *1,806 *1,430 Car and truck expenses...................................................................................... 16,451 186,769 Commissions...................................................................................... *1,274 Depletion...................................................................................... -Depreciation...................................................................................... 68,933 Insurance...................................................................................... 33,665 26,769 -157,414 61,627 Employee benefit programs...................................................................................... 8,960 9,375 Legal and professional services...................................................................................... 15,926 97,867 Meals and entertainment deducted...................................................................................... 3,980 31,474 Mortgage interest...................................................................................... 7,963 Office expenses...................................................................................... 32,266 18,096 107,194 Other interest paid on business indebtedness...................................................................................... 27,676 4,942 *1,507 Pension and profit-sharing plans...................................................................................... 8,490 4,560 Rent on machinery and equipment...................................................................................... 15,092 59,510 Rent on other business property...................................................................................... 163,269 375,434 Repairs...................................................................................... 14,998 Supplies...................................................................................... 37,427 Taxes paid...................................................................................... 61,020 Travel...................................................................................... 6,767 Utilities...................................................................................... 48,055 34,098 111,377 62,627 54,902 121,305 Salaries and wages......................................................................................252,161 335,133 Other business deductions...................................................................................... 225,720 454,175 Home office business deductions...................................................................................... *714 65,698 Depreciation, Form 8829...................................................................................... -6,730 Net income ...................................................................................... 681,294 Returns with Schedule C-EZ: 1,2 3,003,652 18,632 Number of returns...................................................................................... *1,929 Business receipts...................................................................................... 111,025 *7,617 Business deductions...................................................................................... 24,763 -Net income...................................................................................... *7,617 Footnotes at end of table. 86,262 59 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Health care and social assistance--continued Arts, entertainment, and recreation Performing arts, Nursing and Net income status, item Hospitals residential care facilities Social assistance Child day care services Total spectator sports and related industries Museums, historical sites, and similar institutions (136) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... 6,176 (137) (138) (139) (140) (141) (142) 54,217 95,996 1,246,162 1,233,634 *12,528 712,801 *40,035 --*1,310 *294 *38,431 -12,101 *1,657 83,026 *11,583 -25,926 *808 13,476 29,505 10,009 *47 44,686 *1,210 7,011 102,195 1,972 37,898 *15,649 6,432 30,112 35,438 159,875 13,389 2,524 533,361 625,379 92,018 606,038 6,931,928 6,722,776 209,151 4,466,793 211,959 *9,247 *18,604 120,147 51,294 42,168 *29,501 27,368 *5,582 276,468 4,655 -207,107 *9,903 80,002 41,640 18,595 44,732 24,787 59,730 *3,777 51,298 106,687 145,841 498,741 419,513 61,797 17,616 177,618 1,179,789 718,858 64,531 2,465,125 2,717,838 252,712 1,040,209 19,454,338 19,019,900 434,438 14,127,541 2,007,719 428,999 107,952 974,774 403,432 687,825 595,264 317,881 22,785 986,199 581,348 519 1,132,583 11,805 185,019 325,129 216,734 135,661 127,960 278,154 8,114 198,725 502,822 250,580 701,246 699,526 218,815 691,858 427,205 3,738,040 282,344 34,148 5,350,243 7,408,386 2,058,143 876,286 14,934,984 14,577,517 357,467 10,101,250 1,068,172 341,765 69,020 522,410 355,604 281,990 502,618 205,945 17,834 826,673 476,332 455 841,497 3,827 104,152 295,862 188,735 41,321 78,495 231,512 8,009 108,201 358,570 118,385 543,118 315,612 95,152 636,850 292,964 2,913,169 266,118 26,064 4,836,517 6,572,322 1,735,805 *4,034 *41,887 *41,887 -*18,981 -------*760 *2,240 *3,167 --*(Z) -*1 *202 *1,530 -*770 *5,073 ----*1,819 -*318 *1,650 *812 *320 *1 -*22,906 *23,997 *1,091 Business receipts, total ¹...................................................................................... *103,583 2,400,695 Income from sales and operations ¹...................................................................................... *96,088 2,392,151 Other business income...................................................................................... 8,544 *7,495 Business deductions, total 1,2 ...................................................................................... *72,208 1,781,334 Cost of sales and operations...................................................................................... -181,631 Inventory, beginning of year...................................................................................... -*1,738 Cost of labor...................................................................................... -Purchases...................................................................................... -Other costs...................................................................................... -Advertising expenses...................................................................................... -70,092 16,336 89,688 8,624 Materials and supplies...................................................................................... -*5,499 Inventory, end of year...................................................................................... -*1,723 Bad debts from sales or services...................................................................................... -1,965 Car and truck expenses...................................................................................... *4,116 89,536 Commissions...................................................................................... -Depletion......................................................................................-Depreciation...................................................................................... -29,638 -83,606 40,122 60 Employee benefit programs...................................................................................... -23,707 Insurance...................................................................................... *1,762 Legal and professional services...................................................................................... *1,267 26,038 Meals and entertainment deducted...................................................................................... *325 4,433 Mortgage interest...................................................................................... *716 Office expenses...................................................................................... *411 98,394 13,721 Other interest paid on business indebtedness...................................................................................... -13,979 *1,653 Pension and profit-sharing plans...................................................................................... -*1,031 Rent on machinery and equipment...................................................................................... -26,739 Rent on other business property...................................................................................... -52,588 Repairs...................................................................................... *1,540 Supplies...................................................................................... *2,789 Salaries and wages...................................................................................... -Taxes paid...................................................................................... *1,484 Travel...................................................................................... *3,179 Utilities...................................................................................... 278 * 44,691 68,174 408,268 65,579 2,883 70,177 Other business deductions...................................................................................... *54,342 383,119 Home office business deductions...................................................................................... -35,227 Depreciation, Form 8829...................................................................................... -*3,367 Net income less deficit Net income 1,2 1,2 ...................................................................................... *31,375 619,996 659,609 39,613 ...................................................................................... *46,047 Deficit ²...................................................................................... *14,672 Footnotes at end of table. 60 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Health care and social assistance--continued Arts, entertainment, and recreation Performing arts, Nursing and Net income status, item Hospitals residential care facilities Social assistance Child day care services Total spectator sports and related industries Museums, historical sites, and similar institutions (136) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... *5,785 (137) 43,485 (138) 76,680 1,139,720 1,127,195 *12,524 514,341 *39,034 --*309 *294 *38,431 -8,161 *260 75,793 *11,574 -17,379 *807 9,567 17,981 6,856 *47 18,250 *1,210 *7,010 74,707 1,917 26,881 *14,306 4,074 21,569 20,962 97,685 9,840 1,679 625,379 31,959 110,635 27,107 83,528 (139) 514,892 5,956,758 5,781,475 175,283 3,238,920 121,988 *2,441 *13,338 42,133 35,225 *32,279 *3,428 16,000 *3,871 198,132 *4,450 -129,596 *9,903 53,492 26,670 13,001 32,251 20,072 30,930 *3,777 35,085 80,784 90,334 390,266 251,381 44,973 15,033 123,975 895,312 574,914 49,520 2,717,838 191,252 739,281 72,730 666,551 (140) 625,141 16,095,155 15,711,410 383,745 8,686,871 1,478,145 250,407 54,273 785,018 250,810 505,786 368,149 190,625 6,438 661,580 497,724 454 544,193 6,817 119,454 239,639 152,093 71,878 57,650 197,664 5,405 120,264 253,230 122,773 373,464 507,891 143,882 436,685 263,413 1,962,171 194,893 14,564 7,408,386 163,604 514,330 78,770 435,560 (141) 504,596 12,762,374 12,443,387 318,987 6,190,154 811,615 189,423 35,140 433,019 246,206 229,368 321,541 120,384 *1,641 545,479 412,866 *447 389,823 3,297 68,224 223,041 130,454 23,503 40,327 169,693 5,394 78,764 181,990 64,768 277,201 234,015 65,066 400,024 188,392 1,502,164 187,614 13,550 6,572,322 124,846 429,773 64,290 365,483 (142) *4,032 *41,858 *41,858 -*17,862 -------*758 *2,240 *3,167 -----*193 *1,530 --*5,073 ----*1,815 -*318 *1,640 *808 *1 --*23,997 *965 *1,592 *317 *1,275 Business receipts, total ¹...................................................................................... *69,778 2,031,060 Income from sales and operations ¹...................................................................................... *69,778 2,022,908 Other business income...................................................................................... 8,152 -Business deductions, total 1,2 ...................................................................................... *23,731 1,371,451 Cost of sales and operations...................................................................................... -127,115 Inventory, beginning of year...................................................................................... -*1,563 Cost of labor...................................................................................... -Purchases...................................................................................... -Other costs...................................................................................... -Advertising expenses...................................................................................... -*66,557 *14,165 *42,111 7,126 Materials and supplies...................................................................................... -*4,382 Inventory, end of year...................................................................................... -*1,664 Bad debts from sales or services...................................................................................... -1,303 Car and truck expenses...................................................................................... *4,116 75,848 Commissions...................................................................................... -Depletion......................................................................................-Depreciation...................................................................................... -Insurance...................................................................................... *1,762 *28,530 -61,027 34,292 Employee benefit programs...................................................................................... -19,870 Legal and professional services...................................................................................... *1,261 15,152 Meals and entertainment deducted...................................................................................... *325 3,869 Mortgage interest...................................................................................... *716 Office expenses...................................................................................... *411 70,172 9,584 Other interest paid on business indebtedness...................................................................................... -7,571 *1,376 Pension and profit-sharing plans...................................................................................... -*1,030 Rent on machinery and equipment...................................................................................... -25,092 Rent on other business property...................................................................................... -47,404 Repairs...................................................................................... *1,540 Supplies...................................................................................... *2,789 Salaries and wages...................................................................................... -Taxes paid...................................................................................... *1,484 Travel...................................................................................... *3,179 Utilities...................................................................................... 278 * 34,688 52,503 324,698 53,358 1,375 60,801 Other business deductions...................................................................................... *5,871 285,502 Home office business deductions...................................................................................... -*16,081 Depreciation, Form 8829...................................................................................... -*672 Net income ...................................................................................... *46,047 Returns with Schedule C-EZ: Number of returns...................................................................................... -Business receipts...................................................................................... -Business deductions...................................................................................... -Net income...................................................................................... -Footnotes at end of table. 1,2 659,609 *9,845 *65,575 *7,462 *58,113 61 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Arts, entertainment, and recreation-continued Net income status, item Amusement, gambling, and recreation industries Total Total Accommodation, food services, and drinking places Accommodation Travel accommodation (including hotels, motels, and bed and breakfast inns) RV (recreational vehicle) parks and recreational camps Rooming and boarding houses Food services and drinking places (143) BUSINESSES WITH AND WITHOUT NET INCOME Number of returns ¹...................................................................................... 159,888 (144) (145) (146) (147) (148) (149) 315,150 61,298 4,849,644 85,530 4,569,925 580,150 32,400 61,698 415,006 48,398 54,800 32,152 112,001 2,668 94,334 24,965 *731 447,031 7,628 117,730 44,927 8,939 450,770 44,711 1,896 33,723 104,080 288,555 219,358 558,366 339,823 20,830 463,635 474,459 *1,880 *532 279,298 675,791 396,493 32,116 3,396,910 3,331,956 64,954 3,255,550 449,966 19,852 39,754 351,918 31,015 31,379 23,951 77,702 2,174 50,257 21,263 *730 316,690 6,394 78,000 33,072 5,935 337,245 90,333 30,032 1,882 17,777 62,520 193,780 152,474 424,898 241,080 15,330 309,801 335,819 *343 *59 140,870 393,585 252,714 15,791 688,232 679,653 8,579 628,690 63,372 *4,476 *5,024 39,481 *1,628 *14,834 *2,071 16,757 *423 24,794 *994 -65,697 *392 22,056 5,549 *654 37,382 22,035 6,582 -*748 35,312 52,936 25,177 52,546 47,935 2,103 77,385 65,685 --59,478 151,977 92,499 13,391 764,503 752,506 *11,997 685,686 66,812 *8,072 *16,919 *23,608 *15,755 *8,587 *6,130 17,542 *71 19,283 2,708 *1 64,644 *842 17,674 6,306 2,351 76,143 12,139 8,097 *14 *15,198 *6,248 41,839 41,707 80,923 50,808 3,397 76,449 72,955 *1,537 *473 78,950 130,229 51,280 253,853 31,443,622 31,257,657 185,965 29,567,939 13,703,779 566,213 639,269 12,142,836 535,175 418,168 597,882 519,440 5,414 391,966 63,686 *390 872,151 37,799 445,021 213,433 22,742 244,844 251,727 100,543 5,659 252,917 1,916,247 453,248 633,325 5,003,822 1,230,426 61,902 1,425,372 1,679,267 24,692 4,063 1,875,516 2,756,047 880,531 Business receipts, total ¹...................................................................................... 4,477,467 36,293,267 Other business income...................................................................................... 76,971 271,495 Business deductions, total 1,2 Income from sales and operations ¹...................................................................................... 4,764,115 4,400,496 36,021,772 ...................................................................................... 4,007,310 34,137,865 Cost of sales and operations...................................................................................... 939,547 14,283,929 Inventory, beginning of year...................................................................................... 87,234 598,613 Cost of labor...................................................................................... 38,932 Purchases...................................................................................... 452,364 Other costs...................................................................................... 405,835 700,967 12,557,842 472,968 Materials and supplies...................................................................................... 47,828 583,573 Inventory, end of year...................................................................................... 92,646 630,034 Advertising expenses...................................................................................... 111,177 631,441 Bad debts from sales or services...................................................................................... 2,711 8,081 Car and truck expenses...................................................................................... 156,359 486,300 Commissions...................................................................................... 105,015 Depletion...................................................................................... *64 Depreciation...................................................................................... 291,086 88,652 1,121 1,319,182 562,751 62 Employee benefit programs...................................................................................... 7,978 45,427 Insurance...................................................................................... 80,866 Legal and professional services...................................................................................... 29,064 258,360 Meals and entertainment deducted...................................................................................... 26,469 31,681 Mortgage interest...................................................................................... 94,340 Office expenses...................................................................................... 41,569 695,613 145,253 Other interest paid on business indebtedness...................................................................................... 48,695 376,234 124,507 Pension and profit-sharing plans...................................................................................... *105 7,555 Rent on machinery and equipment...................................................................................... 90,524 286,639 Rent on other business property...................................................................................... 144,251 2,020,327 Repairs...................................................................................... 132,195 Supplies...................................................................................... 156,309 Taxes paid...................................................................................... 123,345 Travel...................................................................................... 53,358 Utilities...................................................................................... 133,429 741,803 852,683 1,570,249 82,732 1,889,007 Salaries and wages...................................................................................... 383,914 5,562,188 Other business deductions...................................................................................... 824,550 2,153,726 Home office business deductions...................................................................................... 16,225 26,572 Depreciation, Form 8829...................................................................................... *8,083 4,595 Net income less deficit Net income 1,2 1,2 ...................................................................................... 490,820 2,154,814 3,431,838 1,277,024 ...................................................................................... 812,067 Deficit ²...................................................................................... 321,247 Footnotes at end of table. 62 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Arts, entertainment, and recreation-continued Net income status, item Amusement, gambling, and recreation industries Total Total Accommodation, food services, and drinking places Accommodation Travel accommodation (including hotels, motels, and bed and breakfast inns) RV (recreational vehicle) parks and recreational camps Rooming and boarding houses Food services and drinking places (143) BUSINESSES WITH NET INCOME Number of returns ¹...................................................................................... 116,513 (144) 216,221 (145) 41,229 3,629,188 72,958 2,953,437 386,076 14,493 37,690 283,503 36,933 28,849 15,393 71,752 1,595 71,488 18,398 *577 251,548 5,669 75,218 30,051 6,585 260,662 32,457 1,825 25,270 86,938 165,599 137,793 359,866 241,887 9,203 314,952 329,897 *248 *48 675,791 *3,836 *27,873 *2,229 *25,644 (146) 20,303 2,517,748 2,460,597 57,151 2,124,085 310,327 10,930 *21,776 248,758 21,089 18,783 11,008 50,391 1,531 38,210 15,111 *577 181,291 4,699 51,740 24,508 5,413 200,988 45,541 21,814 1,811 10,235 48,693 116,956 100,605 269,204 175,968 7,741 215,092 225,368 *248 *48 393,585 **175 **103 **51 **52 (147) 11,756 459,684 455,212 *4,471 307,706 *13,161 *809 -*11,137 *876 *1,487 *1,149 6,626 -*16,409 *994 -29,284 *242 9,757 2,096 *329 *807 *9,618 5,048 -*142 *32,180 26,169 19,322 *24,112 26,528 *1,061 42,594 39,050 --151,977 *3,660 *27,737 *2,178 *25,559 (148) 9,169 651,757 640,421 *11,336 521,645 *62,588 *2,754 *15,914 *23,608 *14,969 *8,579 *3,236 14,735 *63 16,869 *2,293 -40,974 *728 13,721 3,446 843 58,868 10,524 5,595 *14 *14,893 *6,065 22,474 17,866 66,550 39,392 *401 57,266 65,479 --130,229 ** ** ** ** (149) 174,993 25,381,062 25,232,397 148,665 22,624,959 10,784,568 462,749 499,934 9,667,887 327,430 302,158 475,591 411,162 4,259 292,226 62,463 *385 572,438 34,497 335,634 148,301 19,260 164,071 144,791 63,646 5,524 202,416 1,430,420 314,833 404,599 3,915,936 934,577 46,339 1,031,510 1,273,002 19,975 3,246 2,756,047 24,306 159,805 8,126 151,679 Business receipts, total ¹...................................................................................... 3,290,923 29,010,250 Other business income...................................................................................... 64,758 221,623 Business deductions, total 1,2 Income from sales and operations ¹...................................................................................... 3,556,231 3,226,165 28,788,627 ...................................................................................... 2,478,856 25,578,395 Cost of sales and operations...................................................................................... 666,530 11,170,643 Inventory, beginning of year...................................................................................... 60,984 477,243 Cost of labor...................................................................................... *19,134 Purchases...................................................................................... 351,999 Other costs...................................................................................... 276,418 537,624 9,951,390 331,006 Materials and supplies...................................................................................... *4,604 364,364 Inventory, end of year...................................................................................... 46,608 490,984 Advertising expenses...................................................................................... 69,483 482,914 Bad debts from sales or services...................................................................................... *2,557 5,853 Car and truck expenses...................................................................................... 112,933 363,714 Commissions...................................................................................... 84,858 Depletion......................................................................................7 * Depreciation...................................................................................... 154,370 Insurance...................................................................................... 51,229 80,861 *962 823,986 410,852 Employee benefit programs...................................................................................... 3,520 40,166 Legal and professional services...................................................................................... 16,405 178,351 Meals and entertainment deducted...................................................................................... 20,109 25,844 Mortgage interest...................................................................................... 48,375 Office expenses...................................................................................... 22,897 424,733 96,103 Other interest paid on business indebtedness...................................................................................... 17,323 210,475 65,684 Pension and profit-sharing plans...................................................................................... *10 7,348 Rent on machinery and equipment...................................................................................... 41,500 227,686 Rent on other business property...................................................................................... 71,240 1,517,358 Repairs...................................................................................... 58,005 Supplies...................................................................................... 94,448 Taxes paid...................................................................................... 78,498 Travel...................................................................................... 35,022 Utilities...................................................................................... 74,213 480,431 542,392 1,176,465 55,542 1,346,462 Salaries and wages...................................................................................... 273,876 4,275,803 Other business deductions...................................................................................... 460,006 1,602,899 Home office business deductions...................................................................................... 7,279 20,224 Depreciation, Form 8829...................................................................................... *1,014 3,294 Net income ...................................................................................... 812,067 Returns with Schedule C-EZ: Number of returns...................................................................................... 37,793 Business receipts...................................................................................... 82,964 Net income...................................................................................... 68,801 Footnotes at end of table. 1,2 3,431,838 28,142 187,678 177,323 Business deductions...................................................................................... 10,355 14,163 63 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Other services Auto repair and maintenance Automotive Net income status, item Total Total mechanical and Automotive electrical repair and maintenance body shops Other auto repair Personal Religious, grantmaking, civic, professional, and similar organizations Unclassified establishments and maintenance Miscellaneous and laundry (including oil change, lube, and car washes) repairs services (150) BUSINESSES WITH AND WITHOUT NET INCOME (151) (152) (153) (154) (155) (156) (157) (158) Number of returns ¹...................................................................................... 2,007,431 326,644 168,775 94,540 6,897,434 6,857,807 39,627 6,098,183 2,835,189 192,081 362,147 1,579,106 870,021 76,893 245,058 67,659 4,341 204,153 *4,247 -274,186 23,209 123,012 35,638 8,908 68,588 54,980 *2,519 67,003 233,559 66,558 325,552 716,649 174,866 26,316 209,453 508,316 *17,770 *1,149 799,251 985,144 185,893 63,329 4,190,180 4,178,709 11,471 3,708,420 1,560,839 81,456 208,206 1,108,979 226,020 19,787 83,610 54,387 *1,038 147,058 14,566 *354 232,148 8,946 74,613 64,019 3,573 51,753 44,367 27,913 *428 50,100 224,853 104,318 145,423 437,590 100,222 5,060 139,904 211,680 *2,581 *263 481,760 572,348 90,588 365,316 12,488,692 12,465,842 22,850 9,811,177 4,401,552 390,599 317,907 2,572,524 1,101,947 426,655 408,079 156,430 4,707 862,588 46,645 *410 569,932 13,059 200,718 59,225 45,259 77,436 55,598 96,224 5,576 90,069 235,236 164,806 468,796 641,321 182,985 78,568 337,830 906,190 90,339 15,566 2,677,515 2,961,401 283,885 1,104,628 27,734,756 27,289,263 445,494 19,611,495 4,026,356 317,599 564,337 2,230,110 850,817 370,131 306,638 436,313 17,327 1,128,859 254,056 *96 915,169 19,750 323,985 189,610 102,682 182,442 141,786 326,405 9,746 538,649 2,616,882 378,330 1,397,037 2,278,771 477,882 198,556 1,226,750 2,189,634 128,878 12,401 8,129,746 8,929,688 799,942 210,843 2,209,867 1,987,280 222,586 1,001,587 79,367 *497 *3,920 *38,977 *8,218 *28,175 *421 8,428 -250,634 *2,070 *1 56,601 -7,684 14,034 20,209 *9,606 5,904 39,853 -*3,782 32,786 11,913 43,926 *24,819 5,476 89,453 37,754 229,455 8,347 *555 1,208,280 1,320,620 112,340 262,768 3,349,077 3,233,873 115,204 2,172,078 679,702 49,596 *50,656 270,068 117,981 250,967 59,567 29,143 *886 261,015 23,094 *168 64,952 *3,119 37,794 22,692 18,364 11,036 13,588 24,742 *615 16,547 61,439 54,521 74,796 110,648 20,248 71,855 51,446 482,523 16,916 *1,676 1,176,528 1,355,006 178,478 Business receipts, total ¹...................................................................................... 12,405,736 65,926,666 23,493,350 Income from sales and operations ¹...................................................................................... 65,031,745 23,289,360 12,252,844 Other business income...................................................................................... 894,920 203,990 Business deductions, total 1,2 152,892 ...................................................................................... 51,094,146 20,669,886 10,863,283 Cost of sales and operations...................................................................................... 18,663,297 10,156,022 5,759,994 Inventory, beginning of year...................................................................................... 1,443,322 734,627 461,090 Cost of labor...................................................................................... 1,824,771 938,607 Purchases...................................................................................... 11,731,945 6,890,335 Materials and supplies...................................................................................... 3,821,430 1,860,448 Other costs...................................................................................... 1,342,979 518,017 Inventory, end of year...................................................................................... 1,501,151 786,012 Advertising expenses...................................................................................... 856,949 255,778 Car and truck expenses...................................................................................... 2,873,642 631,561 Commissions...................................................................................... 338,492 35,721 Depletion...................................................................................... 861 *354 Depreciation...................................................................................... 2,491,812 950,110 368,255 4,202,250 764,406 421,337 457,344 133,732 280,350 16,908 -443,775 228,001 Bad debts from sales or services...................................................................................... 38,399 16,366 10,987 64 Employee benefit programs...................................................................................... 24,726 89,689 56,880 Insurance...................................................................................... 425,626 958,013 Legal and professional services...................................................................................... 424,605 161,736 62,078 Meals and entertainment deducted...................................................................................... 193,278 25,128 12,647 Mortgage interest...................................................................................... 487,307 217,823 Office expenses...................................................................................... 653,585 191,103 97,482 108,209 Other interest paid on business indebtedness...................................................................................... 386,995 183,708 96,002 43,339 Pension and profit-sharing plans...................................................................................... 20,830 5,508 *2,561 Rent on machinery and equipment...................................................................................... 943,121 310,622 193,520 Rent on other business property...................................................................................... 3,745,204 860,301 401,889 Repairs...................................................................................... 848,783 Supplies...................................................................................... 2,703,988 293,735 794,230 122,859 323,254 1,146,529 285,452 16,754 352,120 Salaries and wages...................................................................................... 5,245,679 2,300,768 Taxes paid......................................................................................560,540 1,226,883 Travel...................................................................................... 414,708 Utilities...................................................................................... 2,303,812 48,131 701,477 Other business deductions...................................................................................... 723,982 4,769,256 1,443,977 Home office business deductions...................................................................................... 255,879 28,315 *7,964 Depreciation, Form 8829...................................................................................... *1,029 30,964 2,441 Net income less deficit Net income 1,2 1,2 ...................................................................................... 1,542,453 14,839,005 2,823,464 1,785,849 243,396 519,877 ...................................................................................... 16,555,050 3,343,341 Deficit ²...................................................................................... 1,716,045 Footnotes at end of table. 64 Sole Proprietorship Returns, 1999 Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Other services Auto repair and maintenance Automotive Net income status, item Total Total mechanical and Automotive electrical repair and maintenance body shops Other auto repair Personal Religious, grantmaking, civic, professional, and similar organizations Unclassified establishments and maintenance Miscellaneous and laundry (including oil change, lube, and car washes) repairs services (150) BUSINESSES WITH NET INCOME (151) (152) 133,355 (153) 72,832 6,157,804 6,120,467 37,337 5,172,660 2,383,424 168,286 240,154 1,395,625 723,603 65,437 209,682 57,284 4,294 175,392 *4,247 -226,714 22,792 106,604 32,506 7,524 62,770 49,573 *2,519 55,036 189,755 53,396 282,164 672,204 156,917 25,648 175,366 384,401 *13,863 *745 985,144 *2,932 *24,018 *2,175 *21,843 (154) 44,491 3,500,358 3,494,744 5,614 2,928,010 1,254,644 70,156 177,910 880,408 183,659 19,579 77,069 46,122 *1,011 125,167 14,508 *354 144,755 8,940 61,001 55,143 2,711 24,354 30,649 21,844 *428 45,478 186,690 65,628 124,366 350,493 85,211 2,588 106,690 165,979 *2,571 *252 572,348 *3,012 *17,130 *686 *16,444 (155) 291,010 11,084,554 11,069,109 15,446 8,123,153 3,853,208 265,485 275,327 2,220,939 983,359 415,254 307,156 137,126 4,315 705,886 37,791 -419,352 12,422 158,945 49,149 36,038 74,610 46,934 76,205 *3,647 64,801 215,921 119,248 342,030 464,136 151,020 71,613 267,493 711,391 80,195 12,173 2,961,401 50,878 193,049 19,678 173,371 (156) 899,866 24,803,554 24,377,838 425,716 15,873,865 3,429,110 226,080 462,100 1,901,838 726,210 340,771 227,889 348,110 11,443 882,323 187,101 *91 659,489 17,958 253,244 144,590 86,736 143,083 88,179 243,683 7,329 382,562 2,273,069 253,045 1,086,591 1,957,532 372,735 145,540 994,071 1,690,352 111,404 10,942 8,929,688 193,841 913,393 105,545 807,848 (157) 169,849 2,043,145 1,869,337 173,808 722,526 45,094 *497 *3,920 *18,109 *7,246 *15,743 *421 7,508 -190,191 *1,222 *1 40,108 -5,559 10,820 15,201 *2,233 *3,194 25,521 -*2,962 *24,447 9,440 38,959 *15,780 4,256 63,211 33,430 163,123 *2,128 *462 1,320,620 51,245 260,828 19,484 241,344 (158) 207,119 2,948,734 2,836,303 112,431 1,593,728 540,212 *26,111 *12,326 243,003 *78,124 212,894 *32,246 28,282 *827 209,315 17,795 *109 40,346 *2,686 22,844 16,779 13,250 *7,744 *7,576 21,288 *607 *8,211 57,662 33,069 59,987 107,784 18,729 50,270 38,562 255,612 *13,973 *1,493 1,355,006 104,958 405,904 20,229 385,675 Number of returns ¹...................................................................................... 1,611,403 250,678 Business receipts, total ¹...................................................................................... 11,099,496 58,688,910 20,757,657 Income from sales and operations ¹...................................................................................... 57,925,827 20,609,544 10,994,333 Other business income...................................................................................... 763,083 148,114 Business deductions, total 1,2 105,163 ...................................................................................... 42,133,861 17,414,317 9,313,647 Cost of sales and operations...................................................................................... 15,819,227 8,491,815 4,853,747 Inventory, beginning of year...................................................................................... 1,018,020 525,958 287,516 Cost of labor...................................................................................... 1,507,710 766,363 Purchases...................................................................................... 9,754,283 5,613,398 Materials and supplies...................................................................................... 3,372,468 1,655,652 Other costs...................................................................................... 1,257,377 485,609 Inventory, end of year...................................................................................... 1,090,631 555,165 Advertising expenses...................................................................................... 711,683 218,939 Car and truck expenses...................................................................................... 2,320,602 542,203 Commissions...................................................................................... 260,863 34,749 Depletion...................................................................................... 445 *354 Depreciation...................................................................................... 1,865,597 746,648 Insurance...................................................................................... 362,211 779,959 348,299 3,337,365 748,390 400,592 268,414 115,533 241,644 15,994 -375,178 194,606 Bad debts from sales or services...................................................................................... 29,821 14,063 8,757 Employee benefit programs...................................................................................... 22,016 84,129 53,748 Legal and professional services...................................................................................... 348,594 144,035 56,386 Meals and entertainment deducted...................................................................................... 158,115 20,140 9,905 Mortgage interest...................................................................................... 379,996 160,069 Office expenses...................................................................................... 514,837 169,428 72,945 98,012 Other interest paid on business indebtedness...................................................................................... 267,156 128,849 72,109 26,091 Pension and profit-sharing plans...................................................................................... 16,484 5,508 *2,561 Rent on machinery and equipment...................................................................................... 726,828 276,503 175,990 Rent on other business property...................................................................................... 3,234,050 720,613 344,168 Repairs...................................................................................... 599,518 Supplies...................................................................................... 2,163,153 217,784 695,573 98,760 289,044 1,015,891 259,370 15,721 298,904 Salaries and wages...................................................................................... 4,476,037 2,038,588 Taxes paid......................................................................................501,498 1,029,509 Travel...................................................................................... 324,322 Utilities...................................................................................... 1,875,954 43,958 580,961 Other business deductions...................................................................................... 660,011 3,775,257 1,210,391 Home office business deductions...................................................................................... 218,125 24,399 *7,964 Depreciation, Form 8829...................................................................................... *1,029 25,602 2,026 Net income ...................................................................................... 16,555,050 3,343,341 Returns with Schedule C-EZ: Number of returns...................................................................................... 321,395 25,430 Business receipts...................................................................................... 1,554,725 187,456 Business deductions...................................................................................... 159,075 14,368 Net income......................................................................................173,088 1,395,650 1,2 1,785,849 19,486 146,307 11,507 134,800 * Estimate should be used with caution because of the small number of sample returns on which it is based. ** Data combined to prevent disclosure of taxpayer information. ¹ Includes returns with Schedule C-EZ attached. Schedule C-EZ was filed for certain small businesses, i.e., those with net income and with receipts of $25,000 or less and business deductions of $2,000 or less, with no inventories or employees, and with no deduction for a home office business and no allowable "passive" activity losses. Because only a total is reported for business deductions on Schedule C-EZ, the totals shown in the statistics exceed the sum of the detailed deductions; the detailed deductions are, therefore, slightly understated. ² Total business deductions are before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from the prior years. However, these losses (after subtraction) and any carrryover are reflected in net income or deficit. Therefore, total business receipts minus total business deductions may not always equal net income or deficit. (Z) Less than $500. NOTE: Detail may not add to totals because of rounding. 65