Foreign Sales Corporations/IC-DISC'S 2000

Table 1.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions, by Major Product or Service [All figures are estimates based on samples--money amounts are in thousands of dollars] Number Major product or service [1] of returns Total assets Commissions and accounts receivable Total current and long-term liabilities (4) 10,882,918 1,971,262 47,867 224 -158,661 13,298 785 60,138 -1,626 6,016 674,007 1,095,466 24,907 60,513 144,958 8,904,371 10,023 144,497 17,789 3,494 11,423 613 12,193 105,249 1,616 48,011 238 47,951 (5) 348,971,178 36,964,964 4,082,661 99,344 22,382,507 143,120 278,848 766,954 663,482 87,551 2,811,033 1,980,457 1,486,609 1,078,506 917,490 311,650,281 272,435 9,305,027 3,347,106 115,692 421,366 523,334 1,353,163 3,480,550 3,029,044 1,499,936 247,164 757,227 Total Foreign trading gross receipts of FSC's and related supplier (1) All products and industries............................................................................................................. 4,200 (2) 47,746,635 9,931,948 93,497 5,078 596,106 52,753 19,525 80,671 7,270 217,427 916,888 1,286,839 84,472 6,501,265 63,409 37,743,784 27,505 426,410 72,737 7,930 21,178 9,912 56,823 242,082 57,643 111,580 3,234 101,449 (3) 29,389,932 2,839,544 52,760 1,101 331,098 51,697 19,385 77,549 7,208 1,660 860,949 1,279,171 80,021 26,761 46,945 26,540,457 27,499 322,258 54,106 5,673 20,169 9,882 23,877 192,801 56,054 80,115 3,057 70,169 Nonmanufactured products and services............................................................................................................. 474 Grains and soybeans............................................................................................................. Cotton............................................................................................................. 14 16 Crops, except cotton, grains, and soybeans............................................................................................................. 57 Livestock and livestock products............................................................................................................. Fishery products and services............................................................................................................. Metal mining, except iron ores............................................................................................................. Coal mining products and services............................................................................................................. 5 11 6 8 Finance, insurance, and real estate services............................................................................................................. 12 Computer software............................................................................................................. Motion picture distribution............................................................................................................. 119 38 Engineering and architectural services............................................................................................................. 59 Leasing services for property other than aircraft............................................................................................................. 104 Miscellaneous nonmanufactured products and services............................................................................................................. 20 Manufactured products............................................................................................................. Ordnance and accessories............................................................................................................. Food and kindred products............................................................................................................. Meat products............................................................................................................. Dairy products............................................................................................................. 3,684 26 149 7 9 Canned and preserved fruits, vegetables, and seafoods............................................................................................................. 11 Confectionary and related products............................................................................................................. Beverages............................................................................................................. 3 12 Miscellaneous food preparations and kindred products............................................................................................................. 100 Tobacco products............................................................................................................. Textile mill products............................................................................................................. Yarn and thread mills............................................................................................................. Miscellaneous textile goods............................................................................................................. 5 43 4 35 Apparel and other finished goods............................................................................................................. 31 37,293 19,894 128,161 15,171 112,990 65,421 3,313 23,072 270,282 40,182 190,260 15,240 21,894 77,187 6,281 23,289 4,553 42,650 2,656,605 583,115 91,774 401,094 107,299 35,332 84,865 1,353,126 92,531 29,842 780 3,103 8,842 17,118 14,558 22,657 1,255 21,402 27,227 2,346 4,060 103,208 28,764 55,160 5,941 13,373 18,725 -3,891 141 14,438 1,168,952 212,567 61,433 -26,772 10,690 25,850 15,021 870,163 68,413 36,196 12,191 1,551 1,168 21,286 165,480 1,817,532 584,164 1,233,368 1,298,355 157,441 472,901 15,658,012 778,694 10,495,473 3,376,110 953,452 1,245,336 112,459 476,859 64,899 566,179 34,220,874 8,008,101 820,588 6,200,721 1,633,421 993,181 752,271 15,812,591 802,789 2,359,346 1,476,435 599,676 119,784 163,451 Lumber and wood products, except furniture and fixtures............................................................................................................. 147,839 87 Millwork, veneer, plywood............................................................................................................. Miscellaneous wood products............................................................................................................. Furniture and fixtures............................................................................................................. Household furniture............................................................................................................. 10 77 29 8 15,464 132,376 71,117 3,333 28,257 405,137 46,590 309,610 15,768 30,373 114,591 6,857 26,196 4,968 74,437 5,693,082 695,884 107,374 618,746 187,064 57,003 91,817 3,935,194 156,912 51,334 12,886 12,013 8,984 17,450 Miscellaneous furniture and fixtures............................................................................................................. 17 Paper and allied products............................................................................................................. Pulp mills............................................................................................................. 49 8 Paper mills, except building paper mills............................................................................................................. 21 Converted paper and paperboard products............................................................................................................. 12 Paperboard containers and boxes............................................................................................................. 6 Printing, publishing and allied products............................................................................................................. 81 Periodicals, publishing, and printing............................................................................................................. 20 Books............................................................................................................. Miscellaneous publishing............................................................................................................. 24 20 Services industries for the printing trade............................................................................................................. 12 Chemicals and allied products............................................................................................................. 332 Industrial inorganic and organic chemicals............................................................................................................. 17 Plastics materials, synthetic resins............................................................................................................. 69 Drugs............................................................................................................. 31 Soap, detergents, and cleaning preparations............................................................................................................. 43 Paints, varnishes, lacquers, enamels............................................................................................................. 9 3 Agricultural chemicals............................................................................................................. 9 Miscellaneous chemical products............................................................................................................. 124 Petroleum refining and related products............................................................................................................. 4 Rubber and miscellaneous plastics products............................................................................................................. 29 Tires and inner tubes............................................................................................................. Fabricated rubber products............................................................................................................. Miscellaneous plastics products............................................................................................................. 6 6 7 All other miscellaneous rubber and plastics products............................................................................................................. 10 Footnotes at end of table. Table 1.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Number Major product or service [1] of returns Total assets Commissions and accounts receivable Total current and long-term liabilities (4) 3,895 1,122 27,704 2,636 14,277 829 60,527 428 4,729 55,181 183,889 22,842 24,815 979 118 118,818 581,952 22,931 16,429 111,271 6,142 86,104 158,144 6,603 174,328 2,006,563 11,199 169 66,725 (5) 418,062 4,139,174 84,854 255,929 321,428 2,858,090 558,624 188,452 2,098,962 7,896,505 1,188,974 1,059,740 106,539 81,677 5,099,810 26,405,039 1,005,621 1,839,404 9,012,754 389,444 5,543,318 911,004 907,043 6,796,451 77,600,202 130,409 274,165 1,443,585 Total Foreign trading gross receipts of FSC's and related supplier (1) Leather and leather products............................................................................................................. 6 (2) 4,624 108,300 3,139 24,128 9,659 138,697 21,360 14,338 99,143 486,651 103,349 65,121 9,978 10,338 267,000 1,956,558 70,790 71,651 575,260 57,521 174,766 522,099 56,556 427,915 6,333,133 26,559 9,362 107,376 (3) Stone, clay, glass and concrete products............................................................................................................. 26 Glass products, made or purchased glass............................................................................................................. 7 Concrete, gypsum, and plaster products............................................................................................................. 5 Abrasive, asbestos products............................................................................................................. Primary metal products............................................................................................................. Blast furnaces, steel works............................................................................................................. Iron and steel foundries............................................................................................................. 8 60 7 16 107,540 3,016 24,092 9,381 125,737 19,215 10,285 92,453 436,626 98,827 62,307 8,854 10,335 235,714 1,413,262 70,601 68,812 495,441 21,763 151,386 190,304 56,525 358,430 5,284,430 2,284 5,139 93,532 Miscellaneous primary metal products............................................................................................................. 31 Fabricated metal products............................................................................................................. 265 Cutlery, hand tools, and general hardware............................................................................................................. 21 Heating apparatus and plumbing fixtures............................................................................................................. 54 Fabricated structural metal products.............................................................................................................21 Screw machine products............................................................................................................. 5 Miscellaneous fabricated metal products............................................................................................................. 159 Machinery, other than electrical............................................................................................................. Engines and turbines............................................................................................................. Farm machinery and equipment............................................................................................................. 723 5 15 Construction, mining, and materials handling machinery............................................................................................................. 94 Metal working machinery and equipment............................................................................................................. 48 Special industry machinery............................................................................................................. 169 General industrial machinery and equipment............................................................................................................. 111 Office, computing, and accounting machinery............................................................................................................. 10 Miscellaneous machinery, except electrical............................................................................................................. 270 Electrical machinery............................................................................................................. 770 Electrical transmission and distribution equipment............................................................................................................. 9 Electrical industrial apparatus............................................................................................................. Household appliances............................................................................................................. 6 11 Electric lighting and wiring equipment.............................................................................................................3 Radio and television receiving sets............................................................................................................. Communications equipment............................................................................................................. 6 81 4,414 10,570 1,795,333 2,880,273 852,928 646,316 12,883,158 1,899,022 1,968,081 2,613 8,666,539 260,552 7,308,844 673,046 182,557 6,432,733 10,590 9,918 1,223,376 1,237 565 218,998 4,875 997,701 70,903 4,414 10,123 1,286,275 2,598,146 842,314 442,202 9,661,631 1,518,023 1,805,251 2,609 6,041,943 207,461 4,721,743 668,561 164,788 3,881,185 7,209 -959,742 1,221 5 180,745 4,841 772,929 9,931 541 8,665 545,934 860,733 264,342 248,256 1,378,028 909,341 279,143 1,673 96,182 25,123 2,758,102 652,236 64,573 2,027,393 5,939 7,961 242,402 1,194 182 139,340 7,389 94,298 7,285 107,482 322,711 19,380,858 30,400,253 16,693,637 8,847,102 87,832,119 31,600,662 50,574,182 35,333 2,264,322 2,847,877 19,806,107 1,707,183 1,760,078 10,575,619 5,698,676 64,550 13,020,818 2,552 107,354 1,606,314 602,016 10,702,582 355,934 Electronics components and accessories............................................................................................................. 204 Computers and peripheral equipment............................................................................................................. 103 Miscellaneous electrical machinery.............................................................................................................348 Transportation equipment............................................................................................................. 468 Motor vehicles and motor vehicle equipment............................................................................................................. 151 Aircraft and parts............................................................................................................. 70 Ship and boat building and repairing............................................................................................................. 3 Leased aircraft............................................................................................................. 202 Miscellaneous transportation equipment............................................................................................................. 40 Professional, scientific instruments............................................................................................................. 32 2 Engineering, laboratory, and scientific equipment............................................................................................................. 45 Instruments for measuring and controlling............................................................................................................. 51 Surgical, medical, and dental instruments and supplies............................................................................................................. 101 Photographic equipment and supplies............................................................................................................. 22 Watches and clocks............................................................................................................. 13 Miscellaneous manufactured products............................................................................................................. 268 Jewelry, silverware, and plated ware............................................................................................................. 4 Musical instruments............................................................................................................. 12 Toys, amusement, sporting and athletic goods............................................................................................................. 120 Pens, pencils, and other office and artist's materials............................................................................................................. 7 Miscellaneous manufactured products............................................................................................................. 125 Product or service not allocable............................................................................................................. Footnotes at end of table. 42 Table 1.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Total Major product or service [1] costs of sales and operations (8) All products and industries............................................................................................................. 26,364,690 Nonmanufactured products and services............................................................................................................. 627,246 Grains and soybeans............................................................................................................. Cotton............................................................................................................. 46,296 64,508 (9) Foreign trade income Total nonforeign Foreign direct costs Administrative Nonadministrative (10) 1,585,132 740,369 --61,300 6,786 ---30,511 14,636 --615,503 11,633 830,663 -4,865 688 ----4,178 -7,801 -7,801 trade income (11) 253,131 14,874 478 54 6,589 1,867 -919 --180 1,890 -453 2,443 237,933 -803 ---1 -213 -18,956 -18,956 Administrative (12) 3,780,752 582,753 41,307 3,160 249,237 5,319 1,418 7,791 47 3 18,737 80,335 1,969 168,143 2,964 3,197,900 2,400 244,252 70,327 214 10,323 16,898 40,825 105,430 5,362 16,162 1,300 14,831 42,034,878 3,374,731 86,872 9,389 825,115 13,975 22,855 39,464 25,874 1,604 1,178,325 726,702 92,984 261,230 77,738 38,647,173 14,492 1,048,665 206,062 7,380 33,471 43,616 315,260 433,940 420,617 122,270 8,789 78,999 Crops, except cotton, grains, and soybeans............................................................................................................. -Livestock and livestock products............................................................................................................. 9,272 2 Fishery products and services............................................................................................................. Metal mining, except iron ores............................................................................................................. --- Coal mining products and services............................................................................................................. 483,268 Finance, insurance, and real estate services............................................................................................................. -Computer software............................................................................................................. Motion picture distribution............................................................................................................. 178 -- Engineering and architectural services............................................................................................................. -Leasing services for property other than aircraft............................................................................................................. -Miscellaneous nonmanufactured products and services............................................................................................................. 3,710 Manufactured products............................................................................................................. Ordnance and accessories............................................................................................................. Food and kindred products............................................................................................................. Meat products............................................................................................................. Dairy products............................................................................................................. 25,737,444 1,957 683,426 71,248 -- Canned and preserved fruits, vegetables, and seafoods............................................................................................................. 4,197 Confectionary and related products............................................................................................................. -Beverages............................................................................................................. -- Miscellaneous food preparations and kindred products............................................................................................................. 586,923 Tobacco products............................................................................................................. Textile mill products............................................................................................................. Yarn and thread mills............................................................................................................. Miscellaneous textile goods............................................................................................................. -15,962 -15,962 Apparel and other finished goods............................................................................................................. -- 35,083 -10,413 -10,413 --------7,831 -308 -7,523 8,899 ----1,793 -7,106 ------- -250 -250 373 -373 54 12 40 1 -1,011 ---1,011 15,036 8,852 33 5,135 5 --1,011 -70 --82 -12 9,939 52,167 1,845 50,322 9,357 1,331 4,237 208,762 47,821 156,182 300 4,305 22,826 898 20,763 -359 740,923 112,361 12,169 46,182 43,516 3,186 11,943 511,565 751 16,069 13,115 2,145 502 306 Lumber and wood products, except furniture and fixtures............................................................................................................. 241,186 287,390 Millwork, veneer, plywood............................................................................................................. -77,388 163,798 304,817 23,500 51,146 831,223 109,865 490,817 170,798 56,404 163,904 7,995 71,859 7,287 66,214 4,640,763 1,204,824 117,974 824,350 216,164 65,964 67,832 2,143,655 113,059 112,814 31,824 33,805 29,802 17,383 Miscellaneous wood products............................................................................................................. 287,390 Furniture and fixtures............................................................................................................. Household furniture............................................................................................................. --- Miscellaneous furniture and fixtures............................................................................................................. -Paper and allied products............................................................................................................. Pulp mills............................................................................................................. 1,239,021 -- Paper mills, except building paper mills............................................................................................................. 1,235,331 Converted paper and paperboard products............................................................................................................. -Paperboard containers and boxes............................................................................................................. ,690 3 Printing, publishing and allied products............................................................................................................. 121,747 Periodicals, publishing, and printing............................................................................................................. -Books............................................................................................................. Miscellaneous publishing............................................................................................................. 53,856 -- Services industries for the printing trade............................................................................................................. 67,892 Chemicals and allied products............................................................................................................. 298,388 Industrial inorganic and organic chemicals............................................................................................................. 202,872 Plastics materials, synthetic resins............................................................................................................. 35,121 Drugs............................................................................................................. 467 Soap, detergents, and cleaning preparations............................................................................................................. -Paints, varnishes, lacquers, enamels............................................................................................................. 23,523 Agricultural chemicals............................................................................................................. -- Miscellaneous chemical products............................................................................................................. 36,404 Petroleum refining and related products............................................................................................................. -Rubber and miscellaneous plastics products............................................................................................................. 73,154 Tires and inner tubes............................................................................................................. Fabricated rubber products............................................................................................................. Miscellaneous plastics products............................................................................................................. ---- All other miscellaneous rubber and plastics products............................................................................................................. 73,154 Footnotes at end of table. Table 1.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Total Major product or service [1] costs of sales and operations (8) Leather and leather products............................................................................................................. -(9) Foreign trade income Total nonforeign Foreign direct costs Administrative Nonadministrative (10) trade income (11) ---------43,710 43,249 ---462 7,764 -----7,069 -696 25,448 --------107 --107 285 246 39 ---1,133 -1 70 218 63 189 1 592 66,380 -26 74 Administrative (12) 5,644 31,091 2,408 12,093 16,589 38,001 2,920 1,096 33,965 35,285 2,323 1,705 2,941 4 28,135 251,036 29,172 39,402 60,547 6,318 74,771 7,153 5,154 28,518 886,472 213 3,059 25,978 21,615 317,485 26,356 44,622 28,187 229,396 65,968 13,562 146,345 658,000 192,072 113,825 9,526 1,626 311,590 2,501,341 109,200 166,049 474,133 86,268 603,777 118,511 223,772 719,632 17,168,723 4,981 17,700 121,607 Stone, clay, glass and concrete products............................................................................................................. 12,094 Glass products, made or purchased glass............................................................................................................. 10,233 Concrete, gypsum, and plaster products............................................................................................................. -Abrasive, asbestos products............................................................................................................. Primary metal products............................................................................................................. Blast furnaces, steel works............................................................................................................. Iron and steel foundries............................................................................................................. 1,861 63,705 582 -- Miscellaneous primary metal products............................................................................................................. 63,123 Fabricated metal products............................................................................................................. 175,701 Cutlery, hand tools, and general hardware............................................................................................................. 94,150 Heating apparatus and plumbing fixtures............................................................................................................. 6,979 Fabricated structural metal products............................................................................................................. 13,943 Screw machine products............................................................................................................. -- Miscellaneous fabricated metal products............................................................................................................. 60,628 Machinery, other than electrical............................................................................................................. 02,579 4 Engines and turbines............................................................................................................. Farm machinery and equipment............................................................................................................. --- Construction, mining, and materials handling machinery............................................................................................................. 7,695 Metal working machinery and equipment............................................................................................................. -Special industry machinery............................................................................................................. 29,268 General industrial machinery and equipment............................................................................................................. 75,424 Office, computing, and accounting machinery............................................................................................................. 95,237 Miscellaneous machinery, except electrical............................................................................................................. 194,954 Electrical machinery............................................................................................................. 312,952 Electrical transmission and distribution equipment............................................................................................................. -Electrical industrial apparatus............................................................................................................. Household appliances............................................................................................................. 9,494 -- Electric lighting and wiring equipment.............................................................................................................-Radio and television receiving sets............................................................................................................. 30,536 Communications equipment............................................................................................................. 76,438 7,417 23,934 3,668,027 6,420,987 5,750,731 1,153,339 5,537,339 2,296,827 2,634,895 2,524 126,230 389,123 2,547,032 481,341 178,116 1,635,694 243,142 8,740 1,617,351 1,221 5,526 260,053 69,673 1,280,879 12,975 ---476 -24,972 713,932 132 --706,271 7,528 ------------14,100 --11,579 34,231 -20,470 30,146 6,104 16,963 -1,343 5,736 90,769 -12,994 77,775 --12,560 ----12,560 325 3,003 275 172,438 461,424 154,967 65,115 345,543 241,243 73,291 546 143 30,303 166,535 20,103 3,337 113,871 22,699 6,526 109,322 -1,178 13,928 33,110 61,107 99 Electronics components and accessories............................................................................................................. 85,064 Computers and peripheral equipment.............................................................................................................-Miscellaneous electrical machinery............................................................................................................. 111,421 Transportation equipment............................................................................................................. 21,230,871 Motor vehicles and motor vehicle equipment............................................................................................................. 10,570 Aircraft and parts............................................................................................................. 21,169,971 Ship and boat building and repairing............................................................................................................. -Leased aircraft............................................................................................................. 9,167 Miscellaneous transportation equipment............................................................................................................. -Professional, scientific instruments............................................................................................................. 541,075 Engineering, laboratory, and scientific equipment............................................................................................................. 472,581 Instruments for measuring and controlling............................................................................................................. 23,999 Surgical, medical, and dental instruments and supplies............................................................................................................. 44,494 Photographic equipment and supplies............................................................................................................. Watches and clocks............................................................................................................. -- Miscellaneous manufactured products............................................................................................................. 277,424 Jewelry, silverware, and plated ware............................................................................................................. -Musical instruments............................................................................................................. -- Toys, amusement, sporting and athletic goods............................................................................................................. 41,277 Pens, pencils, and other office and artist's materials............................................................................................................. 217,987 Miscellaneous manufactured products............................................................................................................. 18,160 Product or service not allocable............................................................................................................. Footnotes at end of table. -- Table 1.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Total foreign trade Major product or service [1] deductions--continued Nonadministrative (15) All products and industries............................................................................................................. 1,015,170 Nonmanufactured products and services............................................................................................................. 546,080 Grains and soybeans............................................................................................................. Cotton............................................................................................................. --- Total nonforeign trade deductions (16) 116,435 15,315 467 -11,293 -----2 1,502 -37 2,015 101,120 -18 ---1 -17 -19,186 -19,186 Net income prior to exclusions or adjustments Nonforeign trade Administrative Nonadministrative (17) 6,392,938 404,339 14,196 1,469 152,232 2,993 7,399 9,589 5,324 545 87,989 70,556 24,857 16,207 7,260 5,984,025 7,173 120,684 34,865 961 1,836 7,015 28,479 46,552 95,949 16,641 2,047 12,029 (18) 461,977 199,210 ---4,738 ---9,523 4,081 --173,175 7,694 259,287 -2,572 478 ----2,094 -1,532 -1,532 (19) 136,696 -441 12 54 -4,704 1,867 -919 --178 389 -416 428 136,813 -785 ---[2] -196 --230 --230 net income Crops, except cotton, grains, and soybeans............................................................................................................. 151,641 Livestock and livestock products............................................................................................................. Fishery products and services............................................................................................................. Metal mining, except iron ores............................................................................................................. Coal mining products and services............................................................................................................. 18 ---- Finance, insurance, and real estate services............................................................................................................. 16,907 Computer software............................................................................................................. Motion picture distribution............................................................................................................. 8,807 -- Engineering and architectural services............................................................................................................. -Leasing services for property other than aircraft............................................................................................................. 368,054 Miscellaneous nonmanufactured products and services............................................................................................................. 654 Manufactured products............................................................................................................. Ordnance and accessories............................................................................................................. Food and kindred products............................................................................................................. Meat products............................................................................................................. Dairy products............................................................................................................. 459,962 -1,191 5 -- Canned and preserved fruits, vegetables, and seafoods............................................................................................................. -Confectionary and related products............................................................................................................. -Beverages............................................................................................................. -- Miscellaneous food preparations and kindred products............................................................................................................. 1,186 Tobacco products............................................................................................................. Textile mill products............................................................................................................. Yarn and thread mills............................................................................................................. Miscellaneous textile goods............................................................................................................. -5,548 -5,548 Apparel and other finished goods............................................................................................................. -- -108 -108 ---16 12 4 -------8,832 8,793 32 --1 3 3 -91 --90 2 1,714 38,612 9,529 29,082 15,806 1,735 6,666 189,480 12,264 106,488 59,005 10,618 27,620 2,394 15,578 718 8,080 794,450 184,459 15,298 212,873 32,393 9,929 8,299 331,198 10,303 15,490 5,670 7,116 1,183 1,521 -2,381 -2,381 --------800 -205 -595 3,125 ----1,146 -1,978 ------- -142 -142 373 -373 37 -37 1 -1,011 ---1,011 6,204 60 1 5,135 5 -1 -3 1,008 --21 ---7 -14 Lumber and wood products, except furniture and fixtures............................................................................................................. 7,011 Millwork, veneer, plywood............................................................................................................. Miscellaneous wood products............................................................................................................. Furniture and fixtures............................................................................................................. Household furniture............................................................................................................. -7,011 --- Miscellaneous furniture and fixtures............................................................................................................. -Paper and allied products............................................................................................................. Pulp mills............................................................................................................. --- Paper mills, except building paper mills............................................................................................................. -Converted paper and paperboard products............................................................................................................. -Paperboard containers and boxes............................................................................................................. -- Printing, publishing and allied products............................................................................................................. 6,688 Periodicals, publishing, and printing............................................................................................................. -Books............................................................................................................. Miscellaneous publishing............................................................................................................. 15 -- Services industries for the printing trade............................................................................................................. 6,673 Chemicals and allied products............................................................................................................. 4,435 Industrial inorganic and organic chemicals............................................................................................................. -Plastics materials, synthetic resins............................................................................................................. Drugs............................................................................................................. --- Soap, detergents, and cleaning preparations............................................................................................................. -Paints, varnishes, lacquers, enamels............................................................................................................. 155 Agricultural chemicals............................................................................................................. -- Miscellaneous chemical products.............................................................................................................4,280 Petroleum refining and related products............................................................................................................. -Rubber and miscellaneous plastics products............................................................................................................. -Tires and inner tubes............................................................................................................. Fabricated rubber products............................................................................................................. Miscellaneous plastics products............................................................................................................. ---- All other miscellaneous rubber and plastics products............................................................................................................. -Footnotes at end of table. Table 1.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Total foreign trade Major product or service [1] deductions--continued Nonadministrative (15) Leather and leather products............................................................................................................. -- Total nonforeign trade deductions (16) ---------81 81 ----13 ----7 --6 45,995 ---- Net income prior to exclusions or adjustments Nonforeign trade Administrative Nonadministrative (17) 3,215 62,680 1,971 3,569 3,986 28,886 8,784 2,146 16,750 111,050 19,928 14,357 2,020 565 70,078 296,430 9,388 -49,064 130,300 20,997 78,741 13,241 9,134 83,694 2,058,308 1,378 3,317 17,663 (18) ---------20,445 20,146 ---298 3,250 -----3,858 --608 7,078 ---(19) -----107 --107 204 165 39 --[2] 1,120 -1 70 218 57 189 1 585 20,385 -26 74 net income Stone, clay, glass and concrete products............................................................................................................. -Glass products, made or purchased glass............................................................................................................. -Concrete, gypsum, and plaster products............................................................................................................. -Abrasive, asbestos products............................................................................................................. Primary metal products............................................................................................................. Blast furnaces, steel works............................................................................................................. Iron and steel foundries............................................................................................................. ----- Miscellaneous primary metal products.............................................................................................................Fabricated metal products............................................................................................................. 14,491 Cutlery, hand tools, and general hardware............................................................................................................. 14,468 Heating apparatus and plumbing fixtures............................................................................................................. -Fabricated structural metal products............................................................................................................. -Screw machine products............................................................................................................. -- Miscellaneous fabricated metal products............................................................................................................. 23 Machinery, other than electrical............................................................................................................. 3,122 Engines and turbines............................................................................................................. Farm machinery and equipment............................................................................................................. --- Construction, mining, and materials handling machinery............................................................................................................. -Metal working machinery and equipment............................................................................................................. -Special industry machinery............................................................................................................. -- General industrial machinery and equipment............................................................................................................. 1,558 Office, computing, and accounting machinery............................................................................................................. -Miscellaneous machinery, except electrical............................................................................................................. 1,564 Electrical machinery............................................................................................................. 15,299 Electrical transmission and distribution equipment............................................................................................................. -Electrical industrial apparatus............................................................................................................. Household appliances............................................................................................................. --- Electric lighting and wiring equipment.............................................................................................................-Radio and television receiving sets............................................................................................................. Communications equipment............................................................................................................. --- --3 30,161 2 15,829 6,587 6,552 2 -28 6 12,519 15 12,498 5 --7,673 ----7,673 1 1,534 5,118 458,620 742,600 607,369 220,710 1,378,635 353,770 926,155 448 42,920 47,295 408,374 32,395 36,154 265,795 73,259 770 302,524 10 1,226 40,328 8,867 252,093 4,574 ---307 -6,771 218,145 -277 --216,355 2,067 -6 -3 --3 ---34 ---32 --2 3,480 --11,576 4,070 -2 4,640 23,558 -448 16,961 -1,315 5,730 78,251 -15 496 77,770 --4,887 ----4,887 324 Electronics components and accessories............................................................................................................. 37 Computers and peripheral equipment.............................................................................................................-Miscellaneous electrical machinery............................................................................................................. 15,262 Transportation equipment............................................................................................................. 402,119 Motor vehicles and motor vehicle equipment............................................................................................................. 530 Aircraft and parts............................................................................................................. -- Ship and boat building and repairing............................................................................................................. -Leased aircraft............................................................................................................. 397,014 Miscellaneous transportation equipment............................................................................................................. 4,575 Professional, scientific instruments............................................................................................................. 9 Engineering, laboratory, and scientific equipment............................................................................................................. 5 Instruments for measuring and controlling............................................................................................................. -Surgical, medical, and dental instruments and supplies............................................................................................................. 5 Photographic equipment and supplies............................................................................................................. Watches and clocks............................................................................................................. -- Miscellaneous manufactured products............................................................................................................. 48 Jewelry, silverware, and plated ware............................................................................................................. -Musical instruments............................................................................................................. -- Toys, amusement, sporting and athletic goods............................................................................................................. 46 Pens, pencils, and other office and artist's materials............................................................................................................. -Miscellaneous manufactured products............................................................................................................. 2 Product or service not allocable............................................................................................................. 9,128 Footnotes at end of table. Table 1.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Net exempt income Major product or service [1] Deficit Taxable income Total tax liability Regular income tax Administrative (22) All products and industries............................................................................................................. 89,070 (23) 6,651,414 413,966 14,209 1,523 145,404 8,920 7,384 10,507 5,324 545 92,400 70,947 24,859 20,824 7,397 6,232,549 7,173 126,639 35,343 961 1,838 7,015 28,479 51,438 95,949 17,935 2,047 13,323 (24) 2,306,304 143,546 4,800 533 50,692 3,089 2,513 3,672 1,827 191 31,977 24,675 8,573 7,276 2,499 2,161,175 2,500 44,188 12,366 336 629 2,455 9,958 17,902 33,575 6,150 706 4,559 (25) 2,306,320 143,549 4,800 533 50,692 3,089 2,513 3,672 1,827 191 31,977 24,675 8,573 7,276 2,501 2,161,187 2,500 44,201 12,366 336 629 2,455 9,958 17,915 33,575 6,150 706 4,559 (26) 11,833,788 773,332 27,308 3,364 297,438 5,613 13,830 17,978 9,982 1,021 165,401 132,290 48,194 30,401 13,805 11,052,166 5,503 240,004 65,371 3,034 5,743 17,392 53,396 93,180 179,902 31,202 3,838 22,555 Nonmanufactured products and services............................................................................................................. 208 Grains and soybeans............................................................................................................. Cotton............................................................................................................. 2 -- Crops, except cotton, grains, and soybeans............................................................................................................. 5 Livestock and livestock products............................................................................................................. Fishery products and services............................................................................................................. Metal mining, except iron ores............................................................................................................. Coal mining products and services............................................................................................................. ----- Finance, insurance, and real estate services............................................................................................................. -Computer software............................................................................................................. Motion picture distribution............................................................................................................. 152 3 Engineering and architectural services............................................................................................................. 1 Leasing services for property other than aircraft............................................................................................................. 46 Miscellaneous nonmanufactured products and services............................................................................................................. -Manufactured products............................................................................................................. Ordnance and accessories............................................................................................................. Food and kindred products............................................................................................................. Meat products............................................................................................................. Dairy products............................................................................................................. 88,862 -2,630 --- Canned and preserved fruits, vegetables, and seafoods............................................................................................................. 1 Confectionary and related products............................................................................................................. -Beverages............................................................................................................. -- Miscellaneous food preparations and kindred products............................................................................................................. 2,629 Tobacco products............................................................................................................. Textile mill products............................................................................................................. Yarn and thread mills............................................................................................................. Miscellaneous textile goods............................................................................................................. -1 -1 Apparel and other finished goods............................................................................................................. -- 1,714 41,203 9,529 31,674 16,181 1,739 7,037 189,522 12,264 106,528 59,006 10,618 25,568 2,394 11,640 718 9,966 792,821 184,519 15,301 218,010 32,401 11,089 8,528 322,973 10,303 15,469 5,670 7,116 1,176 1,507 510 14,153 3,236 10,917 5,594 602 2,400 66,129 4,242 37,141 20,647 3,712 8,751 765 4,000 215 3,479 276,362 64,454 5,152 76,312 11,226 3,791 2,923 112,505 3,597 5,375 1,974 2,485 403 513 510 14,153 3,236 10,917 5,594 602 2,400 66,129 4,242 37,141 20,647 3,712 8,751 765 4,000 215 3,479 276,361 64,453 5,152 76,312 11,226 3,791 2,923 112,505 3,597 5,375 1,974 2,485 403 513 3,406 72,827 17,867 54,961 29,635 3,261 12,491 355,270 22,995 199,661 110,632 19,909 46,705 4,638 23,375 1,421 15,677 1,499,980 349,480 28,814 399,068 60,960 18,651 15,990 627,017 19,318 29,044 10,632 13,342 2,219 2,851 Lumber and wood products, except furniture and fixtures............................................................................................................. 69 Millwork, veneer, plywood............................................................................................................. Miscellaneous wood products............................................................................................................. Furniture and fixtures............................................................................................................. Household furniture............................................................................................................. -69 4 4 Miscellaneous furniture and fixtures............................................................................................................. -Paper and allied products............................................................................................................. Pulp mills............................................................................................................. 4 -- Paper mills, except building paper mills............................................................................................................. 4 Converted paper and paperboard products............................................................................................................. -Paperboard containers and boxes............................................................................................................. -- Printing, publishing and allied products............................................................................................................. 283 Periodicals, publishing, and printing............................................................................................................. -Books............................................................................................................. Miscellaneous publishing............................................................................................................. 2 -- Services industries for the printing trade............................................................................................................. 281 Chemicals and allied products............................................................................................................. 283 Industrial inorganic and organic chemicals............................................................................................................. -Plastics materials, synthetic resins............................................................................................................. Drugs............................................................................................................. 2 1 Soap, detergents, and cleaning preparations............................................................................................................. 3 Paints, varnishes, lacquers, enamels............................................................................................................. 4 1 Agricultural chemicals............................................................................................................. Miscellaneous chemical products............................................................................................................. 233 30 Petroleum refining and related products............................................................................................................. -Rubber and miscellaneous plastics products............................................................................................................. -Tires and inner tubes............................................................................................................. Fabricated rubber products............................................................................................................. Miscellaneous plastics products............................................................................................................. ---- All other miscellaneous rubber and plastics products............................................................................................................. -Footnotes at end of table. Table 1.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Net exempt income Major product or service [1] Deficit Taxable income Total tax liability Regular income tax Administrative (22) Leather and leather products............................................................................................................. -- (23) 3,215 62,681 1,971 3,569 3,987 29,216 8,784 2,365 16,857 131,711 40,240 14,396 2,020 565 70,388 382,814 9,388 22,728 130,370 21,215 78,734 17,287 9,136 93,957 2,084,247 1,379 3,343 17,738 (24) 1,110 21,857 633 1,238 1,384 10,068 3,073 804 5,778 45,068 14,018 4,747 683 138 24,098 130,853 3,229 7,889 45,410 7,149 26,694 5,361 3,166 31,955 723,571 480 1,167 6,176 (25) 1,110 21,829 633 1,238 1,356 10,069 3,073 804 5,779 45,100 14,018 4,747 683 138 24,131 130,848 3,224 7,889 45,410 7,149 26,694 5,361 3,166 31,955 723,569 480 1,167 6,176 (26) 6,029 117,527 3,696 6,692 7,476 53,654 15,516 4,435 31,434 202,926 37,359 26,935 3,787 1,058 125,120 711,446 17,603 42,612 244,526 39,835 148,945 24,832 17,129 175,966 3,684,688 2,585 6,219 33,119 Stone, clay, glass and concrete products............................................................................................................. 1 Glass products, made or purchased glass............................................................................................................. -Concrete, gypsum, and plaster products............................................................................................................. -Abrasive, asbestos products............................................................................................................. Primary metal products............................................................................................................. Blast furnaces, steel works............................................................................................................. Iron and steel foundries............................................................................................................. 1 223 -219 Miscellaneous primary metal products............................................................................................................. [2] Fabricated metal products............................................................................................................. 12 Cutlery, hand tools, and general hardware............................................................................................................. [2] Heating apparatus and plumbing fixtures............................................................................................................. -Fabricated structural metal products............................................................................................................. -Screw machine products............................................................................................................. -- Miscellaneous fabricated metal products............................................................................................................. 12 Machinery, other than electrical............................................................................................................. 82,216 Engines and turbines............................................................................................................. -- Farm machinery and equipment.............................................................................................................71,791 Construction, mining, and materials handling machinery............................................................................................................. -Metal working machinery and equipment............................................................................................................. -Special industry machinery............................................................................................................. 7 General industrial machinery and equipment............................................................................................................. -Office, computing, and accounting machinery............................................................................................................. 1 Miscellaneous machinery, except electrical............................................................................................................. 10,417 Electrical machinery............................................................................................................. 185 Electrical transmission and distribution equipment............................................................................................................. 1 Electrical industrial apparatus............................................................................................................. Household appliances............................................................................................................. -[2] Electric lighting and wiring equipment.............................................................................................................-Radio and television receiving sets............................................................................................................. Communications equipment............................................................................................................. -2 1,534 5,347 470,198 746,738 607,391 230,579 1,405,614 354,138 943,117 448 46,838 53,025 485,986 32,383 35,998 343,570 73,266 770 306,588 10 1,226 39,473 8,867 257,012 4,898 537 1,867 164,316 260,230 212,345 76,453 486,206 118,635 329,929 154 16,133 18,538 169,301 11,210 12,461 119,723 25,638 270 106,257 3 374 13,577 3,111 89,191 1,584 537 1,867 164,316 260,230 212,344 76,453 486,206 118,635 329,929 154 16,133 18,538 169,301 11,210 12,461 119,723 25,638 270 106,257 3 374 13,577 3,111 89,191 1,584 2,876 9,595 784,071 1,298,646 1,139,099 408,477 2,443,612 730,001 1,539,156 839 80,619 77,906 760,817 55,454 67,788 498,748 137,384 1,444 558,671 19 2,299 76,280 16,625 463,449 8,290 Electronics components and accessories............................................................................................................. 15 Computers and peripheral equipment............................................................................................................. 24 Miscellaneous electrical machinery.............................................................................................................142 Transportation equipment............................................................................................................. 2,862 Motor vehicles and motor vehicle equipment............................................................................................................. 1,105 Aircraft and parts............................................................................................................. 1 Ship and boat building and repairing............................................................................................................. -Leased aircraft............................................................................................................. 1,756 Miscellaneous transportation equipment............................................................................................................. [2] Professional, scientific instruments............................................................................................................. 21 Engineering, laboratory, and scientific equipment............................................................................................................. 6 Instruments for measuring and controlling............................................................................................................. -Surgical, medical, and dental instruments and supplies............................................................................................................. 9 Photographic equipment and supplies.............................................................................................................7 Watches and clocks............................................................................................................. -- Miscellaneous manufactured products............................................................................................................. 67 Jewelry, silverware, and plated ware............................................................................................................. -Musical instruments............................................................................................................. -- Toys, amusement, sporting and athletic goods............................................................................................................. 34 Pens, pencils, and other office and artist's materials............................................................................................................. -Miscellaneous manufactured products............................................................................................................. 34 Product or service not allocable............................................................................................................. -- [1] Detail for products or services may not add to totals because certain data were deleted to avoid disclosure of specific return information. [2] Less than $500. SOURCE: IRS, Statistics of Income Winter 2003-2004 Bulletin, Publication 1136. Foreign trading gross receipts of FSC's and related supplier Full costing (6) 251,465,022 28,361,620 4,007,198 99,344 14,200,663 143,120 278,848 766,954 616,295 87,551 2,641,365 1,980,457 1,486,609 1,078,506 819,693 222,747,467 62,370 8,277,814 3,020,786 115,692 421,366 408,863 1,019,749 3,239,549 69,074 1,404,693 169,699 739,789 Marginal costing (7) 97,506,157 8,603,343 75,463 -8,181,843 ---47,187 -169,668 ---97,797 88,902,813 210,065 1,027,213 326,320 --114,471 333,414 241,001 2,959,970 95,244 77,465 17,437 142,783 1,502,467 471,007 1,031,460 1,274,281 157,441 448,828 11,650,112 657,102 9,620,630 371,077 947,020 1,166,024 64,423 461,542 64,899 566,179 24,960,498 4,933,649 691,961 4,233,687 1,363,134 668,526 632,782 12,436,758 719,065 1,718,086 838,045 596,807 119,784 163,451 22,697 315,065 113,158 201,908 24,073 -24,073 4,007,900 121,592 874,844 3,005,033 6,431 79,312 48,036 15,317 --9,260,377 3,074,452 128,627 1,967,034 270,287 324,655 119,489 3,375,833 83,724 641,260 638,391 2,869 --- Foreign trading gross receipts of FSC's and related supplier Full costing (6) 414,479 2,378,621 84,854 229,912 321,428 2,514,240 558,624 188,452 1,755,113 7,778,914 1,188,974 1,012,199 106,539 81,677 5,029,760 23,181,457 955,489 1,837,954 7,857,774 354,744 5,063,635 737,678 462,210 5,911,975 62,043,011 130,409 274,165 1,119,953 Marginal costing (7) 3,583 1,760,553 -26,017 -343,850 --343,850 117,591 -47,541 --70,050 3,223,581 50,132 1,451 1,154,980 34,701 479,682 173,326 444,833 884,476 15,557,190 --323,631 107,482 322,711 16,582,987 25,900,009 10,791,308 6,813,988 43,246,478 21,358,333 17,358,714 35,333 2,224,640 2,159,523 16,419,187 1,134,450 1,493,526 8,027,985 5,698,676 64,550 11,823,812 2,552 107,354 1,434,597 601,126 9,678,183 355,934 --2,797,871 4,500,244 5,902,329 2,033,115 44,585,641 10,242,329 33,215,468 -39,683 688,354 3,386,920 572,734 266,552 2,547,634 --1,197,005 --171,717 890 1,024,399 -- Foreign direct costs Total foreign trade deductions NonAdministrative administrative (13) 163,555 151,885 --151,641 --------5 240 11,669 -704 -----704 -1,446 -1,446 (14) 24,149,985 2,198,112 45,370 4,555 375,453 5,369 1,625 11,897 10,567 38 925,815 523,856 19,935 214,634 56,673 21,951,762 6,056 682,512 105,827 3,385 25,894 16,948 233,323 291,064 144,766 74,428 2,904 44,417 ------------5,800 -6 -5,794 2,504 ------2,504 ------- 29,962 129,745 49,992 79,753 259,383 18,512 31,989 286,473 74,605 184,668 1,160 25,876 93,217 963 36,016 5,148 42,985 2,346,913 670,885 73,861 212,410 122,817 37,410 43,972 1,185,558 83,439 68,280 15,522 13,347 26,400 13,011 Foreign direct costs Total foreign trade deductions NonAdministrative administrative (13) ---------300 300 ----875 -----871 -4 ----(14) 12,371 137,281 20,689 34,361 16,727 147,784 42,176 7,392 98,161 347,419 134,788 72,533 3,719 4 119,783 1,646,962 82,209 307,107 99,308 25,436 376,103 80,450 197,511 478,837 11,520,006 1,020 8,164 70,826 ------40 ---40 --------------- 3,007 9,221 2,465,854 4,430,486 4,004,306 527,123 1,791,924 1,178,027 275,555 1,236 2,836 269,666 1,380,681 396,319 74,173 871,151 32,512 6,526 762,159 1,192 2,001 143,362 44,181 571,424 112 Net income (less deficit) Net income (20) 6,565,839 414,437 14,208 1,523 145,399 9,599 7,384 10,507 5,324 545 92,248 70,944 24,857 20,777 7,397 6,146,504 7,173 124,041 35,343 961 1,836 7,015 28,479 48,843 95,949 17,942 2,047 13,330 (21) 6,654,909 414,645 14,209 1,523 145,404 9,599 7,384 10,507 5,324 545 92,400 70,947 24,859 20,824 7,397 6,235,366 7,173 126,672 35,343 961 1,838 7,015 28,479 51,472 95,949 17,943 2,047 13,331 1,714 41,135 9,529 31,606 16,176 1,735 7,037 189,518 12,264 106,524 59,006 10,618 25,865 2,394 12,217 718 9,685 792,586 184,519 15,299 218,008 32,398 11,075 8,296 322,991 10,303 15,469 5,670 7,116 1,176 1,507 1,714 41,203 9,529 31,674 16,181 1,739 7,037 189,522 12,264 106,528 59,006 10,618 26,148 2,394 12,219 718 9,966 792,868 184,519 15,301 218,010 32,401 11,089 8,528 323,020 10,303 15,469 5,670 7,116 1,176 1,507 Net income (less deficit) Net income (20) 3,215 62,680 1,971 3,569 3,986 28,993 8,784 2,146 16,857 131,699 40,239 14,396 2,020 565 70,376 300,800 9,388 -49,064 130,370 21,215 78,798 17,287 9,135 83,671 2,085,998 1,378 3,343 17,737 (21) 3,215 62,681 1,971 3,569 3,987 29,216 8,784 2,365 16,857 131,711 40,240 14,396 2,020 565 70,388 383,016 9,388 22,728 130,370 21,215 78,804 17,287 9,136 94,088 2,086,182 1,379 3,343 17,738 1,534 5,347 470,196 746,977 607,367 232,118 1,402,763 353,033 943,116 448 45,094 53,025 485,965 32,377 35,998 343,561 73,259 770 306,520 10 1,226 39,439 8,867 256,979 4,898 1,534 5,347 470,198 746,992 607,391 232,260 1,405,626 354,138 943,117 448 46,850 53,025 485,986 32,383 35,998 343,570 73,266 770 306,588 10 1,226 39,473 8,867 257,012 4,898 Net exempt income Nonadministrative Total distributions (27) 199,614 85,564 ---2,031 ---4,081 1,749 --74,282 3,422 112,558 -1,102 205 ----898 -721 -721 (28) 14,660,743 2,166,560 953,495 2,513 157,955 12,084 12,010 13,977 16,935 25,848 351,068 187,278 131,350 221,620 76,797 12,489,457 19,409 401,912 81,900 2,377 8,056 115,917 47,510 144,284 202,494 47,498 4,766 33,663 -1,020 -1,020 --------344 -89 -255 1,339 ----491 -848 ------- 4,674 78,130 18,881 59,250 131,303 4,833 10,614 555,197 55,596 133,820 351,204 12,796 52,752 19,419 25,266 -6,165 1,977,021 368,901 33,692 517,414 357,465 29,248 15,568 654,733 42,737 52,826 20,309 23,742 862 7,913 Net exempt income Nonadministrative Total distributions (27) ---------8,775 8,634 ---140 1,653 -----1,653 --3,074 ---- (28) 8,516 146,519 4,497 9,190 9,626 62,910 18,302 4,734 36,592 206,445 52,140 36,942 2,924 394 109,074 767,929 35,574 32,424 311,560 25,530 85,448 31,152 61,025 185,214 4,463,766 4,225 7,707 58,258 ---134 -2,939 94,530 ---93,636 894 ------------1,491 2,970 5,698 1,223,187 1,047,632 1,657,743 456,345 2,215,404 363,853 1,174,634 784 562,163 75,176 753,822 27,708 67,091 462,396 194,956 1,671 298,193 222 4,207 50,946 21,275 221,542 4,726