Foreign Sales Corporations/IC-DISC'S 1996

Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service [All figures are estimates based on samples--money amounts are in thousands of dollars] Foreign trading gross receipts of FSC's and related suppliers Number Major product or service of returns Total assets Commissions and accounts receivable Total current and long-term liabilities Total Full costing Marginal costing (1) (2) (3) 21,019,450 3,149,438 76,649 12,506 32,165 62,474 16,615 29,194 45,529 506 1,613,786 1,108,123 28,072 14,195 109,625 17,718,382 585,113 318,400 75 24,001 14,048 48,315 180,274 165,106 29,572 4,510 25,062 61,208 394 454 5,363 31,409 23,588 175,705 9,216 22,472 111,661 32,355 16,454 706 1,755 13,994 (4) 7,698,542 2,117,301 28,376 10,254 27,242 13,401 10,490 8,214 6,247 715 1,038,000 937,636 16,074 13,744 6,907 5,543,908 451,612 313,464 405 14,492 1,712 10,061 111,476 36,484 24,214 70 24,144 30,631 ---18,759 11,872 34,478 405 9,007 13,423 11,643 4,791 5 697 4,089 (5) 285,902,491 37,251,408 9,138,533 1,100,600 2,935,908 3,742,374 44,934 583,222 917,219 877,641 8,985,985 4,312,768 1,558,867 312,996 2,740,361 246,480,712 17,505,621 4,379,656 68,726 413,633 320,786 1,354,612 10,968,208 6,919,745 1,271,260 33,617 1,237,644 907,968 24,721 271 328,895 332,834 221,247 2,119,700 378,417 230,434 727,447 783,403 479,266 28,203 71,026 380,036 (6) 236,199,601 36,422,340 8,980,635 1,100,600 2,919,248 3,740,176 44,934 583,222 917,219 724,345 8,687,133 4,312,768 1,558,867 312,996 2,540,195 197,606,891 11,871,711 4,379,656 22,469 413,633 273,183 1,065,204 5,717,567 5,546,504 1,249,648 33,617 1,216,032 781,735 24,721 271 328,895 206,601 221,247 1,928,626 378,417 230,434 622,144 697,631 475,858 28,203 68,891 378,765 (7) 49,702,889 829,069 157,898 -16,661 2,198 ---153,296 298,852 ---200,165 48,873,821 5,633,910 -46,257 -47,604 289,408 5,250,640 1,373,241 21,612 -21,612 126,233 ---126,233 -191,075 --105,303 85,772 3,408 -2,136 1,272 All products and industries................................................................................................... 4,363 26,798,911 Nonmanufactured products and services................................................................................................... 489 3,430,619 Grains and soybeans................................................................................................... 26 88,315 Cotton................................................................................................... 24 14,051 Crops, except cotton, grains, and soybeans................................................................................................... 35 69,910 Livestock and livestock products................................................................................................... 13 74,036 Agricultural services................................................................................................... 3 19,493 Fishery products and services................................................................................................... 14 29,238 Metal mining, except iron ores................................................................................................... 7 45,995 Coal mining products and services................................................................................................... 6 7,476 Computer software................................................................................................... 142 1,676,999 Motion picture distribution................................................................................................... 40 1,135,096 Engineering and architectural services................................................................................................... 25 30,654 Leasing services, other than aircraft................................................................................................... 107 120,517 Miscellaneous nonmanufactured products and services................................................................................................... 48 118,842 Manufactured products................................................................................................... 3,862 23,211,072 Food and kindred products................................................................................................... 132 624,645 Meat products................................................................................................... 22 320,361 Dairy products................................................................................................... 14 3,067 Canned and preserved fruits, vegetables, and seafoods................................................................................................... 13 25,516 Grain mill products................................................................................................... 10 15,202 Beverages................................................................................................... 11 66,972 Miscellaneous food and kindred products................................................................................................... 62 193,527 Tobacco products................................................................................................... 10 186,247 Textile mill products................................................................................................... 58 70,302 Broad woven fabric mills, cotton................................................................................................... 7 5,149 Miscellaneous textile goods................................................................................................... 51 65,153 Apparel and other finished goods................................................................................................... 42 64,927 Men's, youths', and boys' furnishings................................................................................................... 9 408 Women's, misses', and juniors' undergarments................................................................................................... 5 454 Fur goods................................................................................................... 9 5,373 Miscellaneous apparel and accessories................................................................................................... 35,099 15 Miscellaneous fabricated textile products................................................................................................... 3 23,593 Lumber and wood products, except furniture................................................................................................... 109 202,251 Logging camps and logging contractors................................................................................................... 9,437 7 Sawmills and planning mills................................................................................................... 5 22,267 Millwork, veneer, plywood, and prefabricated structural wood products................................................................................................... 27 123,819 Miscellaneous wood products................................................................................................... 71 46,729 Furniture and fixtures................................................................................................... 32 22,373 Household furniture................................................................................................... 3 2,645 Office furniture................................................................................................... 4 2,385 Miscellaneous furniture and fixtures................................................................................................... 25 17,343 Footnotes at end of table. Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Foreign trading gross receipts of FSC's and related suppliers Number Major product or service of returns Total assets Commissions and accounts receivable Total current and long-term liabilities Total Full costing Marginal costing (1) (2) (3) 308,732 133,087 119,727 12,182 43,737 90,660 23,452 32,902 19,649 4,431 10,224 2,060,018 70,386 232,411 402,847 71,228 19,428 33,142 1,230,577 40,318 2,380 37,938 43,703 2,536 -897 40,270 10,600 7,161 3,439 76,357 50,505 4,018 19,658 2,175 178,307 3,442 (4) 147,314 87,953 54,497 3,795 1,069 47,025 16,140 15,390 14,372 96 1,026 661,666 25,903 86,743 128,676 13,374 13,092 3,032 390,847 22,697 2,574 20,123 26,317 2,329 106 70 23,812 9,530 555 8,975 28,989 22,240 64 6,262 424 90,265 1,011 (5) 6,574,620 2,266,491 2,140,797 572,278 1,595,054 770,966 147,139 365,655 109,076 64,725 84,372 31,952,356 2,970,041 3,515,325 7,058,293 1,305,057 796,922 1,739,437 14,567,281 392,570 10,528 382,043 2,192,314 1,285,860 22 118,907 787,525 884,299 72,131 812,168 930,767 389,438 89,308 398,421 53,600 3,901,103 105,474 (6) 5,343,811 2,168,959 1,891,495 496,389 786,968 770,966 147,139 365,655 109,076 64,725 84,372 24,929,383 1,990,064 3,048,138 5,127,916 891,025 796,922 1,481,619 11,593,698 275,377 10,528 264,849 1,775,493 940,270 22 118,907 716,294 756,447 26,769 729,678 908,360 389,438 89,308 398,421 31,193 3,315,511 105,474 (7) 1,230,809 97,532 249,302 75,889 808,085 ------7,022,973 979,977 467,187 1,930,377 414,032 -257,818 2,973,582 117,193 -117,193 416,821 345,590 --71,231 127,852 45,362 82,490 22,406 ---22,406 585,592 -- Manufactured products--continued Paper and allied products................................................................................................... 47 322,654 Pulp mills................................................................................................... 11 137,093 Paper mills................................................................................................... 23 129,098 Paperboard mills................................................................................................... 4 12,230 Converted paper and paperboard products................................................................................................... 9 44,234 Printing, publishing, and allied products................................................................................................... 111,005 73 Periodicals, publishing and printing................................................................................................... 4 42,828 Books................................................................................................... 45 32,325 Commercial printing...................................................................................................13 19,662 Service industries for the printing trade................................................................................................... 4,601 7 Miscellaneous printing and publishing products................................................................................................... 4 11,589 Chemicals and allied products................................................................................................... 286 2,357,853 Industrial inorganic and organic chemicals................................................................................................... 28 108,279 Plastics materials, synthetic resins, synthetic rubber, and synthetic fibers...................................................................................................235,661 72 Drugs................................................................................................... 30 475,054 Soap, detergents, and cleaning preparations, perfumes, cosmetics, and toiletries................................................................................................... 71,895 21 Paints, varnishes, lacquers, enamels, and allied products................................................................................................... 20 23,428 Agricultural chemicals................................................................................................... 8 34,141 Miscellaneous chemical products................................................................................................... 109 1,409,394 Petroleum refining and related products................................................................................................... 46,016 16 Paving and roofing materials................................................................................................... 9 7,997 Miscellaneous products of petroleum and coal................................................................................................... 7 38,019 Rubber and miscellaneous plastics products................................................................................................... 113 53,913 Tires and inner tubes................................................................................................... 24 8,041 Rubber footwear................................................................................................... 4 85 Fabricated rubber products not elsewhere classified................................................................................................... 6 3,531 Miscellaneous plastics products................................................................................................... 80 42,256 Leather and leather products................................................................................................... 29 36,838 Footwear, except rubber................................................................................................... 15 17,135 Leather goods not elsewhere classified................................................................................................... 19,703 14 Stone, clay, glass, and concrete products................................................................................................... 81,403 45 Glass products, made or purchased glass................................................................................................... 4 50,515 Structural clay products................................................................................................... 22 4,144 Abrasive, asbestos, and miscellaneous nonmetallic mineral products................................................................................................... 15 24,558 Miscellaneous stone, clay, glass, and concrete products................................................................................................... 4 2,185 Primary metal products................................................................................................... 145 185,311 Blast furnaces, steel works, and rolling and finishing mills................................................................................................... 4 3,451 Iron and steel foundries................................................................................................... 29 Footnotes at end of table. 15,241 14,943 11,735 870,413 744,434 125,979 Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Foreign trading gross receipts of FSC's and related suppliers Number Major product or service of returns Total assets Commissions and accounts receivable Total current and long-term liabilities Total Full costing Marginal costing (1) Manufactured products--continued (2) (3) (4) (5) (6) (7) Primary metal products--continued Primary smelting and refining of nonferrous metals................................................................................................... 9 557 Secondary smelting and refining of nonferrous metals................................................................................................... 4 343 Nonferrous foundries................................................................................................... 23 22,238 Miscellaneous primary metal products................................................................................................... 143,480 76 Fabricated metal products, other than ordnance, machinery, and transportation................................................................................................... 266 285,604 Metal cans................................................................................................... 28 5,139 Cutlery, hand tools, and general hardware................................................................................................... 23 58,107 Heating apparatus (except electric) and plumbing fixtures................................................................................................... 69 22,506 Fabricated structural metal products................................................................................................... 24 72,717 Metal stampings................................................................................................... 9 13,246 Coating, engraving, and allied services................................................................................................... 9 814 Miscellaneous fabricated metal products................................................................................................... 104 113,075 Machinery, other than electrical................................................................................................... 861 4,651,486 Engines and turbines...................................................................................................7 2,948,215 Farm machinery and equipment................................................................................................... 13 63,619 Construction, mining, and materials handling machinery and equipment................................................................................................... 77 94,621 Metalworking machinery and equipment................................................................................................... 53,465 79 Special industry machinery, except metalworking machinery................................................................................................... 213 308,681 General industrial machinery and equipment................................................................................................... 155 168,698 Office, computing, and accounting machines................................................................................................... 162 837,207 Service industry machines................................................................................................... 13 10,588 Miscellaneous machinery, except electrical................................................................................................... 141 166,393 Electrical machinery, equipment, and supplies................................................................................................... 710 2,438,375 Electric transmission and distribution equipment................................................................................................... 23 9,071 Electrical industrial apparatus................................................................................................... 3 4,479 Household appliances................................................................................................... 15 19,031 Electric lighting and wiring equipment................................................................................................... 17,157 24 Radio and television receiving sets, except communication types................................................................................................... 41 47,930 Communication equipment................................................................................................... 119 581,570 Electronic components and accessories................................................................................................... 261 1,267,949 Miscellaneous electrical machinery, equipment, and supplies................................................................................................... 224 491,188 Transportation equipment................................................................................................... 423 10,525,287 Motor vehicles and motor vehicle equipment................................................................................................... 101 376,438 Aircraft and parts................................................................................................... 77 1,518,683 Ship and boat building and repairing................................................................................................... 14 51,183 548 -17,611 141,763 236,846 828 49,469 13,738 72,521 13,126 654 86,510 3,729,619 2,200,663 33,972 78,537 33,647 279,661 145,725 809,972 5,526 141,914 2,217,897 9,066 4,456 18,799 13,868 47,877 566,014 1,169,095 388,722 6,887,845 332,660 535,615 45,157 548 50 3,033 73,887 142,338 441 30,958 6,563 37,369 5,128 38 61,840 1,585,912 908,727 6,098 17,498 14,135 155,736 55,694 345,009 5,872 77,142 984,764 124 69 4,371 905 5,834 327,270 463,701 182,490 844,532 102,750 537,996 31,342 422,169 18,289 634,592 1,850,167 5,082,249 178,358 285,602 574,161 931,347 416,162 152,761 2,543,857 52,290,199 14,475,288 3,061,186 1,391,114 463,700 4,753,068 3,020,380 20,774,078 416,924 3,934,460 43,665,146 62,251 120,719 745,307 525,012 928,590 6,820,171 26,437,324 8,025,771 51,932,407 17,450,132 30,242,731 915,795 422,169 18,289 634,592 1,390,553 4,738,416 138,129 285,602 516,462 869,190 416,162 152,761 2,360,111 43,004,502 7,905,774 2,828,043 1,350,782 424,545 4,036,552 2,931,592 19,709,742 367,258 3,450,213 32,795,368 62,251 90,286 503,087 505,633 928,590 5,048,098 18,833,327 6,824,096 42,612,160 12,382,060 26,342,826 563,524 ---459,614 343,832 40,230 -57,699 62,157 --183,746 9,285,697 6,569,514 233,143 40,331 39,155 716,516 88,788 1,064,336 49,666 484,247 10,869,778 -30,433 242,221 19,379 -1,772,073 7,603,997 1,201,675 9,320,247 5,068,071 3,899,904 352,272 Railroad equipment................................................................................................... 3 8,372 Motorcycles, bicycles, and parts................................................................................................... 4 63,969 Leased aircraft................................................................................................... 170 8,446,762 Miscellaneous transportation equipment................................................................................................... 59,880 54 Footnotes at end of table. 3,627 63,952 5,847,174 59,660 3,901 53,858 80,315 34,369 46,622 401,852 1,721,815 1,153,460 46,622 401,852 1,721,815 1,153,460 ----- Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Foreign trading gross receipts of FSC's and related suppliers Number Major product or service of returns Total assets Commissions and accounts receivable Total current and long-term liabilities Total Full costing Marginal costing (1) (2) (3) (4) (5) (6) (7) Manufactured products--continued Professional, scientific, and controlling instruments................................................................................................... 278 Engineering, laboratory, and scientific and research instruments and associated equipment................................................................................................... 74 Instruments for measuring, controlling, and indicating physical characteristics................................................................................................... 57 Optical instruments and lenses................................................................................................... 10 Surgical, medical, and dental instruments and supplies................................................................................................... 114 Ophthalmic goods................................................................................................... 5 Photographic equipment and supplies................................................................................................... 18 Miscellaneous manufactured products................................................................................................... 188 Jewelry, silverware, and plated ware................................................................................................... 5 Musical instruments................................................................................................... 7 Toys, amusement, sporting, and athletic goods................................................................................................... 82 Pens, pencils, and other office and artists' materials................................................................................................... 7 Other manufactured products................................................................................................... 90 Product or service not allocable................................................................................................... 11 Footnotes at end of table. 720,980 631,991 295,181 13,205,941 11,049,028 2,156,913 141,995 129,501 47,798 302,118 27,113 72,455 202,814 8,147 3,202 117,031 20,623 74,599 157,220 116,721 122,247 47,306 266,087 12,705 66,926 161,541 8,130 -91,804 20,394 52,001 151,630 33,174 62,929 18,334 125,087 1,193 54,463 71,821 7,473 407 48,597 5,635 13,054 37,333 3,050,916 1,905,056 774,990 4,240,001 636,280 2,598,699 2,773,969 8,130 92,898 1,319,874 245,389 1,835,924 2,170,370 2,317,470 1,894,652 670,316 3,169,221 398,670 2,598,699 2,760,950 8,130 92,898 1,319,325 232,918 1,824,716 2,170,370 733,446 10,404 104,674 1,070,779 237,610 -13,019 --548 12,471 11,208 -- Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Total income Nonforeign Cost of Major product or service goods sold Administrative foreign trade income (8) (9) Nonadministrative foreign trade income (10) 1,295,859 355,381 303,414 -2,229 ----1,177 -11,234 -17,651 19,678 940,477 3,905 --3,905 ----8,487 -8,487 ------8,041 --8,041 ------ Foreign trade deductions trade income (less loss) Total Foreign direct costs (11) 205,549 1,374 10 84 47 541 9 [1] -239 -2 [1] 29 412 204,187 630 --5 [1] 20 604 1 28,976 62 28,914 155 ---[1] 155 204 -204 [1] -1 1 --- Administrative Nonadministrative Total (12) 18,551,115 2,773,418 37,996 34,237 145,607 148,274 670 27,254 917 11,894 1,416,598 908,486 10,188 4,008 27,288 15,597,642 940,432 395,839 118 19,988 777 251,363 272,347 447,047 113,473 2,699 110,774 85,704 1,710 10 23,414 43,751 16,819 123,054 17,863 27,607 34,119 43,464 24,375 1,050 2,283 21,042 (13) 4,023,025 369,587 21,223 2,058 67,400 73,076 353 26,260 283 3,049 62,581 99,724 7,812 2,937 2,832 3,473,675 473,149 238,438 77 12,290 404 80,578 141,361 257,785 15,245 1,880 13,364 37,287 --21,016 9,579 6,692 54,969 5,682 18,899 20,260 10,128 4,638 189 375 4,074 (14) 846,739 278,065 250,980 -1,076 ----499 -1,506 -11,277 12,727 568,619 4,336 --4,336 ----6,709 -6,709 ------5,111 --5,111 ------ All products and industries................................................................................................... 20,464,648 31,344,338 Nonmanufactured products and services................................................................................................... 1,956,474 4,384,567 Grains and soybeans................................................................................................... 89,611 182,563 Cotton................................................................................................... 898,827 48,121 Crops, except cotton, grains, and soybeans................................................................................................... 415,765 206,903 Livestock and livestock products................................................................................................... 144,116 197,284 Agricultural services................................................................................................... 12,017 9,415 Fishery products and services................................................................................................... -56,864 Metal mining, except iron ores................................................................................................... -55,353 Coal mining products and services................................................................................................... -29,984 Computer software................................................................................................... 17,799 2,157,066 Motion picture distribution................................................................................................... 11,613 1,160,703 Engineering and architectural services................................................................................................... 348,120 84,830 Leasing services, other than aircraft................................................................................................... -26,682 Miscellaneous nonmanufactured products and services................................................................................................... 18,606 168,800 Manufactured products................................................................................................... 18,428,563 26,702,275 Food and kindred products................................................................................................... 833,126 1,363,105 Meat products...................................................................................................601,987 506,751 Dairy products................................................................................................... -2,246 Canned and preserved fruits, vegetables, and seafoods...................................................................................................52,561 33,435 Grain mill products................................................................................................... -22,360 Beverages................................................................................................... 109,455 331,355 Miscellaneous food and kindred products................................................................................................... 69,122 466,957 Tobacco products................................................................................................... -884,363 Textile mill products................................................................................................... 62,764 168,307 Broad woven fabric mills, cotton................................................................................................... 26,867 4,154 Miscellaneous textile goods................................................................................................... 35,897 164,153 Apparel and other finished goods................................................................................................... 35,772 113,901 Men's, youths', and boys' furnishings................................................................................................... -2,162 Women's, misses', and juniors' undergarments................................................................................................... -271 Fur goods................................................................................................... -29,380 Miscellaneous apparel and accessories................................................................................................... 51,000 35,772 Miscellaneous fabricated textile products................................................................................................... -31,088 Lumber and wood products, except furniture................................................................................................... 665,989 207,644 Logging camps and logging contractors................................................................................................... 28,130 -Sawmills and planning mills................................................................................................... 144,694 34,005 Millwork, veneer, plywood, and prefabricated structural wood products................................................................................................... 476,649 74,083 Miscellaneous wood products................................................................................................... 44,646 71,427 Furniture and fixtures................................................................................................... -44,241 Household furniture................................................................................................... -1,688 Office furniture................................................................................................... -4,199 Miscellaneous furniture and fixtures................................................................................................... -30,602 Footnotes at end of table. Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Total income Nonforeign Cost of Major product or service goods sold Administrative foreign trade income (8) (9) Nonadministrative foreign trade income (10) -----8,634 8,634 ----7,805 ------7,805 ----------------6,489 -- Foreign trade deductions trade income (less loss) Total Foreign direct costs (11) 3,052 291 2,761 --510 510 ----15,785 927 72 5,009 14 --9,762 ---36 1 -5 30 --------1,442 -- Administrative Nonadministrative Total (12) 508,212 212,284 179,929 1,802 114,197 71,209 1,021 48,411 14,162 3,818 3,797 2,486,116 214,271 698,408 145,324 45,118 55,371 107,062 1,220,563 47,097 1,060 46,037 84,916 25,620 22 1,700 57,574 51,680 3,131 48,548 50,245 14,540 49 33,090 2,567 147,421 3,540 (13) 329,523 166,441 92,447 77 70,558 40,702 850 32,309 6,775 759 9 823,317 65,378 62,113 78,128 31,053 30,720 15,058 540,868 6,330 1 6,329 21,097 9,584 -871 10,642 25,619 2,359 23,260 23,674 5,699 -17,558 418 73,408 1,334 (14) -----7,551 7,551 ----5,586 ------5,586 ----------------2,802 -- Manufactured products--continued Paper and allied products................................................................................................... 655,765 720,211 Pulp mills................................................................................................... 4,785 274,525 Paper mills................................................................................................... 272,675 261,291 Paperboard mills................................................................................................... 378,305 13,050 Converted paper and paperboard products................................................................................................... -171,344 Printing, publishing, and allied products................................................................................................... 127,202 117,915 Periodicals, publishing, and printing................................................................................................... 64,033 7,089 Books................................................................................................... 9,627 77,786 Commercial printing................................................................................................... -19,649 Service industries for the printing trade................................................................................................... 8,525 44,255 Miscellaneous printing and publishing products................................................................................................... -14,153 Chemicals and allied products................................................................................................... 1,059,777 4,560,853 Industrial inorganic and organic chemicals................................................................................................... -383,396 Plastics materials, synthetic resins, synthetic rubber, and synthetic fibers...................................................................................................950,796 59,151 Drugs................................................................................................... 2,460 685,790 Soap, detergents, and cleaning preparations, perfumes, cosmetics, and toiletries................................................................................................... 101,831 308,350 Paints, varnishes, lacquers, enamels, and allied products................................................................................................... 26,804 93,635 Agricultural chemicals................................................................................................... 171,322 206,176 Miscellaneous chemical products................................................................................................... 491,688 2,139,229 Petroleum refining and related products................................................................................................... 58,792 21,975 Paving and roofing materials................................................................................................... 8,648 1,880 Miscellaneous products of petroleum and coal................................................................................................... 13,327 56,912 Rubber and miscellaneous plastics products................................................................................................... -154,397 Tires and inner tubes...................................................................................................-54,444 Rubber footwear................................................................................................... -22 Fabricated rubber products not elsewhere classified................................................................................................... -6,023 Miscellaneous plastics products................................................................................................... -93,908 Leather and leather products................................................................................................... -75,207 Footwear, except rubber................................................................................................... -7,652 Leather goods not elsewhere classified................................................................................................... 67,556 -Stone, clay, glass, and concrete products................................................................................................... 92,440 -Glass products, made or purchased glass................................................................................................... -31,130 Structural clay products................................................................................................... -4,442 Abrasive, asbestos, and miscellaneous nonmetallic mineral products................................................................................................... -52,096 Miscellaneous stone, clay, glass, and concrete products................................................................................................... -4,772 Primary metal products................................................................................................... 55,604 270,903 Blast furnaces, steel works, and rolling and finishing mills................................................................................................... -8,384 Iron and steel foundries................................................................................................... -Footnotes at end of table. 30,249 -- -- 14,507 4,507 -- Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Total income Nonforeign Cost of Major product or service goods sold Administrative foreign trade income (8) Manufactured products--continued Primary metal products--continued Primary smelting and refining of nonferrous metals................................................................................................... -19,703 Secondary smelting and refining of nonferrous metals................................................................................................... -2,235 Nonferrous foundries................................................................................................... 12 31,655 Miscellaneous primary metal products................................................................................................... 178,678 55,592 Fabricated metal products, other than ordnance, machinery, and transportation................................................................................................... 176,135 787,541 Metal cans................................................................................................... 6,971 9,292 Cutlery, hand tools, and general hardware................................................................................................... 86,985 48,370 Heating apparatus (except electric) and plumbing fixtures................................................................................................... 53,452 77,166 Fabricated structural metal products................................................................................................... 108,512 -Metal stampings................................................................................................... -31,045 Coating, engraving, and allied services................................................................................................... 6,604 15,531 Miscellaneous fabricated metal products................................................................................................... 13,197 506,533 Machinery, other than electrical................................................................................................... 240,364 4,551,567 Engines and turbines................................................................................................... 7,123 993,379 Farm machinery and equipment................................................................................................... -408,819 Construction, mining, and materials handling machinery and equipment................................................................................................... 17,399 70,788 Metalworking machinery and equipment................................................................................................... 63,591 16,653 Special industry machinery, except metalworking machinery................................................................................................... 17,137 481,555 General industrial machinery and equipment................................................................................................... 120,345 272,894 Office, computing, and accounting machines................................................................................................... 3,684 1,854,615 Service industry machines................................................................................................... 8,034 40,402 Miscellaneous machinery, except electrical................................................................................................... 49,988 365,525 Electrical machinery, equipment, and supplies................................................................................................... 271,159 7,616,125 Electric transmission and distribution equipment................................................................................................... -26,014 Electrical industrial apparatus................................................................................................... -10,098 Household appliances................................................................................................... -88,265 Electric lighting and wiring equipment................................................................................................... 50,795 11,020 Radio and television receiving sets, except communication types................................................................................................... -87,462 Communication equipment................................................................................................... 34,354 990,952 Electronic components and accessories................................................................................................... 214,321 4,727,707 Miscellaneous electrical machinery, equipment, and supplies................................................................................................... 11,464 1,634,833 Transportation equipment................................................................................................... 13,892,440 2,718,185 Motor vehicles and motor vehicle equipment................................................................................................... 17,628 991,231 Aircraft and parts................................................................................................... 13,873,821 1,427,897 Ship and boat building and repairing................................................................................................... -88,670 Foreign trade deductions trade income (less loss) Total Foreign direct costs (11) (12) (13) (14) Total Administrative Nonadministrative Nonadministrative foreign trade income (10) (9) ---6,489 46,595 836 40,184 4,330 ---1,246 9,618 --2,689 ---6,928 --22,410 ------18,316 4,094 808,417 1,634 65,862 -- ---1,442 -21 35 398 -472 -9 2 8 97,903 85,880 647 -98 638 46 783 9,604 207 37,289 -[1] -[1] -[1] 23,640 13,649 17,473 12,639 1,544 -- 14,491 1,810 17,377 95,697 632,673 6,096 29,682 56,264 75,750 16,276 6,314 442,291 2,440,741 248,245 307,643 22,916 38,676 278,082 145,264 1,145,919 21,646 232,350 5,024,481 21,072 4,993 59,938 23,337 19,039 645,568 3,061,331 1,189,204 1,027,057 502,438 347,143 55,605 14,468 1,485 91 51,523 30,475 5 2,101 2,984 3,021 4 6,274 16,086 473,174 108,028 52,707 2,708 2,596 40,269 41,496 189,168 5,636 30,566 256,134 156 41 26,638 8,768 2,939 50,932 97,448 69,213 328,064 181,386 110,571 33,334 ---2,802 13,537 -11,620 1,856 ---61 3,927 --2,426 -8 -1,492 --13,102 ------9,593 3,509 499,903 405 649 -- Railroad equipment................................................................................................... -11,694 Motorcycles, bicycles, and parts................................................................................................... -66,791 Leased aircraft................................................................................................... -55,326 Miscellaneous transportation equipment................................................................................................... 76,576 991 Footnotes at end of table. --740,921 -- --3,289 -- 10,837 54,905 7,968 48,161 1 575 139 2,060 --498,675 174 Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Total income Nonforeign Cost of Major product or service goods sold Administrative foreign trade income (8) (9) Nonadministrative foreign trade income (10) (11) (12) trade income (less loss) Total Administrative Foreign trade deductions Nonadministrative Foreign direct costs (13) (14) Total Manufactured products--continued Professional, scientific, and controlling instruments................................................................................................... 280,176 1,812,329 Engineering, laboratory, and scientific and research instruments and associated equipment................................................................................................... 135,323 400,918 Instruments for measuring, controlling, and indicating physical characteristics................................................................................................... 276,066 36,155 Optical instruments and lenses................................................................................................... 11,337 126,784 Surgical, medical, and dental instruments and supplies................................................................................................... 72,230 697,043 Ophthalmic goods................................................................................................... -30,290 Photographic equipment and supplies................................................................................................... 281,229 25,131 Miscellaneous manufactured products................................................................................................... 53,850 344,916 Jewelry, silverware, and plated ware................................................................................................... -8,130 Musical instruments................................................................................................... -6,772 Toys, amusement, sporting, and athletic goods................................................................................................... 24,403 158,260 Pens, pencils, and other office and artists' materials................................................................................................... -32,290 Other manufactured products................................................................................................... 35,201 169,508 Product or service not allocable................................................................................................... 79,610 257,496 Footnotes at end of table. 10,076 742 1,089,651 151,440 6,054 ---10,076 --2 ----2 -- 310 251 -97 -84 10 ----10 -12 256,840 193,378 60,163 464,387 4,576 110,308 193,759 7,393 1,910 81,917 17,810 93,028 180,056 15,831 14,550 1,480 72,353 3,141 44,085 45,970 -632 8,396 13,620 24,996 179,762 ---6,054 --2 ----2 55 Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] ns Total Nonadministrative Major product or service Foreign direct costs (15) 238,991 218,596 216,196 ------3 ---5 2,392 20,395 3,121 --3,121 ----2,836 -2,836 ------11 --11 ------ Net income (less deficit) prior to adjustments Net NonAdministrative Nonadministrative foreign trade income (less deficit) Net income nonforeign trade deductions (16) (17) (18) 314,175 54,121 36,703 -807 ----474 -6,810 -4,462 4,866 260,092 -302 ---302 ----1,201 -1,201 ------2,051 --2,051 ------ (19) 108,108 1,329 10 84 47 541 8 [1] -2 235 -7 -11 [1] 21 403 106,808 1 --5 [1] 18 -23 1 2,147 62 2,085 155 ---[1] 155 204 -204 [1] -1 1 --- (20) 4,894,612 574,759 49,713 1,608 22,174 17,588 3,049 10,300 18,932 7,002 257,550 94,528 25,964 10,762 55,589 4,260,300 138,485 38,578 740 1,843 7,465 27,842 62,016 152,113 22,361 508 21,854 9,963 157 91 2,075 2,521 5,118 31,459 3,571 2,292 15,870 9,726 6,911 222 667 6,022 (21) 4,896,783 574,892 49,713 1,656 22,177 17,589 3,050 10,300 18,935 7,002 257,555 94,549 25,965 10,803 55,598 4,262,269 138,533 38,578 740 1,866 7,465 27,842 62,041 152,113 22,511 508 22,003 9,963 157 91 2,075 2,521 5,118 31,468 3,571 2,292 15,870 9,735 6,911 222 667 6,022 All products and industries................................................................................................... 97,441 4,680,405 Nonmanufactured products and services...................................................................................................557,618 45 Grains and soybeans................................................................................................... -49,703 Cotton................................................................................................... -1,524 Crops, except cotton, grains, and soybeans................................................................................................... -21,320 Livestock and livestock products................................................................................................... -17,047 Agricultural services................................................................................................... 1 3,042 Fishery products and services................................................................................................... -10,300 Metal mining, except iron ores................................................................................................... 2 18,935 Coal mining products and services................................................................................................... 4 6,292 Computer software................................................................................................... 7 257,557 Motion picture distribution................................................................................................... 13 87,729 Engineering and architectural services................................................................................................... -25,964 Leasing services, other than aircraft................................................................................................... 8 7,886 Miscellaneous nonmanufactured products and services................................................................................................... 9 50,319 Manufactured products................................................................................................... 97,380 4,063,167 Food and kindred products................................................................................................... 629 138,786 Meat products................................................................................................... -38,578 Dairy products................................................................................................... -740 Canned and preserved fruits, vegetables, and seafoods................................................................................................... -2,140 Grain mill products................................................................................................... -7,465 Beverages................................................................................................... 2 27,824 Miscellaneous food and kindred products................................................................................................... 627 62,038 Tobacco products................................................................................................... -152,112 Textile mill products................................................................................................... 26,829 19,013 Broad woven fabric mills, cotton................................................................................................... -446 Miscellaneous textile goods................................................................................................... 26,829 18,568 Apparel and other finished goods................................................................................................... -9,808 Men's, youths', and boys' furnishings................................................................................................... -157 Women's, misses', and juniors' undergarments................................................................................................... -91 Fur goods................................................................................................... -2,075 Miscellaneous apparel and accessories................................................................................................... 2,521 -Miscellaneous fabricated textile products................................................................................................... 4,963 -Lumber and wood products, except furniture................................................................................................... -29,204 Logging camps and logging contractors................................................................................................... 3,571 -Sawmills and planning mills................................................................................................... -2,088 Millwork, veneer, plywood, and prefabricated structural wood products................................................................................................... -13,819 Miscellaneous wood products................................................................................................... -9,726 Furniture and fixtures................................................................................................... -6,910 Household furniture................................................................................................... -222 Office furniture................................................................................................... -667 Miscellaneous furniture and fixtures................................................................................................... -3,992 Footnotes at end of table. Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] ns Total Nonadministrative Major product or service Foreign direct costs (15) -----6,271 6,271 ----3,390 ------3,390 ------------------- Net income (less deficit) prior to adjustments Net NonAdministrative Nonadministrative foreign trade income (less deficit) Net income nonforeign trade deductions (16) (17) (18) -----758 758 ----1,553 ------1,553 ----------------2,507 -- (19) 3,051 290 2,761 --119 119 ----34 927 72 86 14 [1] --1,065 ---8 1 -5 2 --------1,442 -- (20) 76,790 21,939 31,061 3,913 19,877 19,670 2,390 10,218 1,822 1,637 3,602 722,023 58,314 87,976 188,060 19,740 13,309 34,475 320,148 4,048 285 3,763 24,176 10,027 -1,509 12,640 8,123 1,511 6,611 14,677 5,770 1,528 6,611 767 46,873 1,685 (21) 76,797 21,945 31,062 3,913 19,877 19,677 2,390 10,225 1,822 1,637 3,602 722,105 58,314 87,976 188,065 19,740 13,309 34,475 320,225 4,048 285 3,763 24,176 10,027 -1,509 12,640 8,123 1,511 6,611 14,681 5,770 1,531 6,611 769 46,901 1,685 Manufactured products--continued Paper and allied products................................................................................................... 1 73,739 Pulp mills................................................................................................... 1 21,649 Paper mills................................................................................................... -28,300 Paperboard mills................................................................................................... -3,913 Converted paper and paperboard products................................................................................................... -19,877 Printing, publishing, and allied products................................................................................................... 19,390 391 Periodicals, publishing and printing................................................................................................... 391 2,111 Books................................................................................................... -10,218 Commercial printing................................................................................................... -1,822 Service industries for the printing trade................................................................................................... 1,637 -Miscellaneous printing and publishing products................................................................................................... -3,602 Chemicals and allied products................................................................................................... 15,751 720,452 Industrial inorganic and organic chemicals................................................................................................... -57,387 Plastics materials, synthetic resins, synthetic rubber, and synthetic fibers................................................................................................... 87,904 -Drugs................................................................................................... 4,924 187,990 Soap, detergents, and cleaning preparations, perfumes, cosmetics, and toiletries................................................................................................... 19,726 -Paints, varnishes, lacquers, enamels, and allied products................................................................................................... [1] 13,309 Agricultural chemicals................................................................................................... -34,475 Miscellaneous chemical products................................................................................................... 10,828 319,660 Petroleum refining and related products................................................................................................... -4,048 Paving and roofing materials................................................................................................... -285 Miscellaneous products of petroleum and coal................................................................................................... -3,763 Rubber and miscellaneous plastics products................................................................................................... 28 24,167 Tires and inner tubes...................................................................................................-10,026 Rubber footwear................................................................................................... --Fabricated rubber products not elsewhere classified................................................................................................... -1,504 Miscellaneous plastics products................................................................................................... 28 12,638 Leather and leather products................................................................................................... -8,123 Footwear, except rubber................................................................................................... -1,511 Leather goods not elsewhere classified................................................................................................... 6,611 -Stone, clay, glass, and concrete products................................................................................................... 14,677 -Glass products, made or purchased glass...................................................................................................5,770 -Structural clay products................................................................................................... -1,528 Abrasive, asbestos, and miscellaneous nonmetallic mineral products................................................................................................... -6,611 Miscellaneous stone, clay, glass, and concrete products................................................................................................... -767 Primary metal products................................................................................................... -42,925 Blast furnaces, steel works, and rolling and finishing mills................................................................................................... -1,685 -- Iron and steel foundries................................................................................................... -Footnotes at end of table. 5,231 -- -- 5,231 5,231 Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] ns Total Nonadministrative Major product or service Foreign direct costs (15) Manufactured products--continued Primary metal products--continued Primary smelting and refining of nonferrous metals................................................................................................... -1,813 Secondary smelting and refining of nonferrous metals................................................................................................... -148 Nonferrous foundries...................................................................................................-5,101 Miscellaneous primary metal products................................................................................................... 28,947 -Fabricated metal products, other than ordnance, machinery, and transportation...................................................................................................53,726 435 Metal cans................................................................................................... -1,112 Cutlery, hand tools, and general hardware................................................................................................... 114 6,500 Heating apparatus (except electric) and plumbing fixtures................................................................................................... 22 3 7,270 Fabricated structural metal products................................................................................................... -11,398 Metal stampings................................................................................................... -5,038 Coating, engraving, and allied services................................................................................................... -101 Miscellaneous fabricated metal products...................................................................................................22,307 -Machinery, other than electrical................................................................................................... 10,008 751,027 Engines and turbines................................................................................................... 22 275,554 Farm machinery and equipment................................................................................................... -35,192 Construction, mining, and materials handling machinery and equipment................................................................................................... -16,651 Metalworking machinery and equipment................................................................................................... 8,578 -Special industry machinery, except metalworking machinery...................................................................................................-70,563 General industrial machinery and equipment................................................................................................... -44,776 Office, computing, and accounting machines................................................................................................... 1,693 247,077 Service industry machines................................................................................................... 8,289 6,524 Miscellaneous machinery, except electrical................................................................................................... 4 46,111 Electrical machinery, equipment, and supplies................................................................................................... 34,143 957,302 Electric transmission and distribution equipment................................................................................................... -1,719 Electrical industrial apparatus................................................................................................... 1 1,776 Household appliances................................................................................................... -9,853 Electric lighting and wiring equipment................................................................................................... -9,605 Radio and television receiving sets, except communication types................................................................................................... -23,799 Communication equipment................................................................................................... 7 122,609 Electronic components and accessories................................................................................................... 23,217 632,501 Miscellaneous electrical machinery, equipment, and supplies................................................................................................... 10,918 155,440 Transportation equipment................................................................................................... 9,034 707,932 Motor vehicles and motor vehicle equipment................................................................................................... 8,945 169,703 Aircraft and parts................................................................................................... 29 491,101 Ship and boat building and repairing................................................................................................... -11,501 Net income (less deficit) prior to adjustments Net NonAdministrative Nonadministrative foreign trade income (less deficit) Net income nonforeign trade deductions (16) (17) (18) (19) (20) (21) ----198 -197 1 ----95 ------95 -----------337 -257 -- ---2,507 23,141 585 19,995 1,732 ---829 3,984 --184 --6 -3,805 --6,504 ------6,106 398 215,880 855 45,649 -- ---1,442 -457 35 284 -794 -9 2 8 87,895 85,858 647 -98 638 46 -910 1,315 203 3,145 --1 ----7 422 2,730 8,440 3,694 1,515 -- 1,813 148 5,101 32,896 76,410 1,732 26,780 8,208 11,398 5,047 102 23,144 842,906 361,412 35,839 16,835 8,677 71,195 44,822 249,973 7,839 46,314 966,951 1,719 1,775 9,853 9,605 23,799 122,603 639,029 158,568 763,098 174,252 538,265 11,501 1,813 148 5,101 32,924 76,420 1,732 26,780 8,218 11,398 5,047 102 23,144 844,276 361,412 35,839 16,836 8,677 71,202 44,830 251,327 7,839 46,314 966,977 1,719 1,776 9,853 9,605 23,799 122,603 639,037 158,585 763,283 174,256 538,273 11,505 --81 -- Railroad equipment................................................................................................... -303 Motorcycles, bicycles, and parts................................................................................................... -4,135 Leased aircraft................................................................................................... 59 16,466 Miscellaneous transportation equipment................................................................................................... 14,723 -Footnotes at end of table. --169,497 -122 --3,231 -- 303 4,135 20,042 14,601 303 4,135 20,089 14,723 Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] ns Total Nonadministrative Major product or service Foreign direct costs (15) (16) (17) nonforeign trade deductions Administrative Net income (less deficit) prior to adjustments Net NonNonadministrative foreign trade income (less deficit) Net income (18) (19) (20) (21) 4,136 ---4,136 ---------- Manufactured products--continued Professional, scientific, and controlling instruments................................................................................................... 131 252,914 Engineering, laboratory, and scientific and research instruments and associated equipment................................................................................................... 22 51,660 Instruments for measuring, controlling, and indicating physical characteristics................................................................................................... -28,761 Optical instruments and lenses................................................................................................... -23,173 Surgical, medical, and dental instruments and supplies................................................................................................... 26 80,925 Ophthalmic goods................................................................................................... -8,944 Photographic equipment and supplies................................................................................................... 59,452 83 Miscellaneous manufactured products................................................................................................... -52,386 Jewelry, silverware, and plated ware................................................................................................... -256 Musical instruments................................................................................................... -1,691 Toys, amusement, sporting, and athletic goods................................................................................................... -26,415 Pens, pencils, and other office and artists' materials................................................................................................... -5,037 Other manufactured products................................................................................................... -43,514 Product or service not allocable................................................................................................... 17 59,620 Footnotes at end of table. 2,815 611 256,340 256,370 ---2,815 --[1] ----[1] -38 288 251 -71 -1 10 ----10 -29 51,948 29,012 23,173 83,811 8,944 59,453 52,396 256 1,691 26,415 5,037 43,524 59,553 51,950 29,012 23,173 83,838 8,944 59,453 52,408 256 1,691 26,420 5,037 43,531 59,622 Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Income tax Net exempt income Major product or service Deficit Taxable income Total Regular Administrative Nonadministrative Total distributions (22) 2,171 133 -48 3 1 1 -2 -5 21 1 41 9 1,969 48 --22 --25 -149 -149 ------9 ---9 ----- (23) (24) (25) 1,715,145 199,641 17,347 563 7,500 5,847 1,067 3,540 6,546 2,380 89,823 32,908 8,993 3,781 19,345 1,494,648 48,333 13,478 256 635 2,595 9,730 21,641 53,226 7,718 173 7,544 3,330 53 32 596 862 1,787 10,679 1,223 776 5,428 3,252 2,317 59 233 2,025 (26) 8,360,784 1,054,839 94,864 12,450 39,981 31,965 5,703 19,311 35,502 11,798 482,913 164,507 48,680 14,873 92,293 7,255,437 284,647 72,333 1,388 11,308 14,118 52,169 133,331 285,205 35,826 1,008 34,817 18,389 295 171 3,891 4,727 9,305 55,403 6,695 4,310 26,144 18,253 12,956 416 1,250 11,291 (27) 135,496 23,200 15,730 -346 ----203 -2,918 -1,915 2,087 112,296 --------886 -886 ------879 --879 ------ (28) 10,185,606 1,064,377 118,554 3,805 40,582 33,581 3,620 21,525 10,828 35,735 499,863 175,856 26,319 14,454 79,655 9,030,234 336,289 76,417 85 15,089 17,775 59,422 167,500 389,950 37,271 -37,272 27,199 364 -5,524 5,580 15,731 92,563 12,681 2,015 44,944 32,923 15,704 85 434 15,186 All products and industries................................................................................................... 4,894,266 1,715,237 Nonmanufactured products and services...................................................................................................199,824 573,997 Grains and soybeans................................................................................................... 49,713 17,347 Cotton................................................................................................... 1,656 563 Crops, except cotton, grains, and soybeans................................................................................................... 7,505 22,177 Livestock and livestock products................................................................................................... 16,838 5,847 Agricultural services................................................................................................... ,050 3 1,067 Fishery products and services................................................................................................... 10,295 3,545 Metal mining, except iron ores................................................................................................... 18,935 6,546 Coal mining products and services................................................................................................... 6,928 2,380 Computer software................................................................................................... 257,555 89,850 Motion picture distribution................................................................................................... 94,486 32,999 Engineering and architectural services................................................................................................... 25,965 9,009 Leasing services, other than aircraft................................................................................................... 10,803 3,781 Miscellaneous nonmanufactured products and services................................................................................................... 55,598 19,385 Manufactured products................................................................................................... 4,260,647 1,494,557 Food and kindred products................................................................................................... 138,528 48,312 Meat products................................................................................................... 38,574 13,484 Dairy products................................................................................................... 740 256 Canned and preserved fruits, vegetables, and seafoods................................................................................................... 1,866 641 Grain mill products................................................................................................... 7,465 2,595 Beverages................................................................................................... 27,842 9,730 Miscellaneous food and kindred products................................................................................................... 62,041 21,606 Tobacco products................................................................................................... 152,113 53,226 Textile mill products................................................................................................... 22,511 7,721 Broad woven fabric mills, cotton................................................................................................... 508 173 Miscellaneous textile goods................................................................................................... 22,003 7,547 Apparel and other finished goods................................................................................................... 9,963 3,330 Men's, youths', and boys' furnishings................................................................................................... 157 53 Women's, misses', and juniors' undergarments................................................................................................... 91 32 Fur goods................................................................................................... 2,075 596 Miscellaneous apparel and accessories................................................................................................... 2,521 862 Miscellaneous fabricated textile products................................................................................................... 1,787 5,118 Lumber and wood products, except furniture................................................................................................... 31,468 10,679 Logging camps and logging contractors................................................................................................... 1,223 3,571 Sawmills and planning mills................................................................................................... 2,292 776 Millwork, veneer, plywood, and prefabricated structural wood products................................................................................................... 15,870 5,428 Miscellaneous wood products................................................................................................... 9,735 3,252 Furniture and fixtures................................................................................................... 6,911 2,317 Household furniture................................................................................................... 22 2 59 Office furniture................................................................................................... 667 233 Miscellaneous furniture and fixtures................................................................................................... 6,022 2,025 Footnotes at end of table. Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Income tax Net exempt income Major product or service Deficit Taxable income Total Regular Administrative Nonadministrative Total distributions (22) 7 6 1 --7 -7 ---83 --6 ---77 -----------5 -3 -2 28 -- (23) (24) (25) 26,761 7,641 10,844 1,349 6,927 6,513 794 3,312 603 562 1,242 267,142 20,272 30,665 65,740 6,869 4,548 11,929 127,119 1,396 97 1,299 8,175 3,504 -527 4,144 2,733 486 2,246 4,783 1,985 278 2,252 268 16,133 580 (26) 138,272 40,603 53,064 7,336 37,269 36,618 3,957 19,172 3,665 3,070 6,753 1,354,662 111,737 164,601 352,483 36,986 24,955 64,639 599,262 7,647 535 7,113 45,313 18,798 -2,819 23,696 15,405 3,009 12,396 27,527 10,819 2,870 12,395 1,442 80,828 3,159 (27) -----325 325 ----667 ------667 ----------------1,180 -- (28) 324,807 137,514 75,537 36,212 75,543 38,811 5,450 22,635 2,766 2,581 5,379 1,684,221 302,032 202,975 372,790 32,085 29,810 54,141 690,389 5,135 -5,135 63,373 26,132 506 2,784 33,951 25,506 1,072 24,434 14,326 6,306 -7,409 611 64,252 2,103 Manufactured products--continued Paper and allied products................................................................................................... 76,797 26,764 Pulp mills................................................................................................... 21,945 7,641 Paper mills................................................................................................... 31,062 10,845 Paperboard mills...................................................................................................3,913 1,349 Converted paper and paperboard products................................................................................................... 19,877 6,929 Printing, publishing, and allied products................................................................................................... 18,852 6,513 Periodicals, publishing, and printing................................................................................................... 2,390 794 Books................................................................................................... 9,400 3,312 Commercial printing................................................................................................... 1,822 603 Service industries for the printing trade................................................................................................... 1,637 562 Miscellaneous printing and publishing products................................................................................................... 3,602 1,242 Chemicals and allied products................................................................................................... 722,105 267,157 Industrial inorganic and organic chemicals................................................................................................... 58,314 20,280 Plastics materials, synthetic resins, synthetic rubber, and synthetic fibers................................................................................................... 30,665 87,976 Drugs................................................................................................... 188,065 65,740 Soap, detergents, and cleaning preparations, perfumes, cosmetics, and toiletries................................................................................................... 19,740 6,869 Paints, varnishes, lacquers, enamels, and allied products................................................................................................... 13,309 4,550 Agricultural chemicals................................................................................................... 34,475 11,931 Miscellaneous chemical products................................................................................................... 320,225 127,123 Petroleum refining and related products................................................................................................... 4,048 1,396 Paving and roofing materials................................................................................................... 285 97 Miscellaneous products of petroleum and coal................................................................................................... 3,763 1,299 Rubber and miscellaneous plastics products...................................................................................................8,206 24,176 Tires and inner tubes................................................................................................... 10,027 3,504 Rubber footwear................................................................................................... --Fabricated rubber products not elsewhere classified................................................................................................... 1,509 527 Miscellaneous plastics products................................................................................................... 12,640 4,176 Leather and leather products................................................................................................... 8,120 2,734 Footwear, except rubber................................................................................................... 1,511 486 Leather goods not elsewhere classified................................................................................................... 2,248 6,609 Stone, clay, glass, and concrete products................................................................................................... 4,783 14,681 Glass products, made or purchased glass...................................................................................................1,985 5,770 Structural clay products................................................................................................... 1,531 278 Abrasive, asbestos, and miscellaneous nonmetallic mineral products................................................................................................... 6,611 2,252 Miscellaneous stone, clay, glass, and concrete products................................................................................................... 769 268 Primary metal products................................................................................................... 46,901 16,136 Blast furnaces, steel works, and rolling and finishing mills................................................................................................... 1,685 580 -- Iron and steel foundries................................................................................................... 5,231 Footnotes at end of table. 1,808 1,808 10,511 -- 9,543 Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Income tax Net exempt income Major product or service Deficit Taxable income Total Regular Administrative Nonadministrative Total distributions (22) Manufactured products--continued (23) (24) (25) (26) (27) (28) ---28 10 --10 ----1,370 --1 -8 8 1,354 -[1] 26 -1 ---1 8 17 185 4 7 4 Primary metal products--continued Primary smelting and refining of nonferrous metals................................................................................................... 1,813 635 Secondary smelting and refining of nonferrous metals................................................................................................... 148 50 Nonferrous foundries................................................................................................... 5,101 1,781 Miscellaneous primary metal products................................................................................................... 11,282 32,924 Fabricated metal products, other than ordnance, machinery, and transportation...................................................................................................25,895 76,310 Metal cans................................................................................................... 1,732 569 Cutlery, hand tools, and general hardware................................................................................................... 26,669 9,273 Heating apparatus (except electric) and plumbing fixtures................................................................................................... 8,218 2,667 Fabricated structural metal products................................................................................................... 11,398 3,958 Metal stampings................................................................................................... 5,047 1,730 Coating, engraving, and allied services................................................................................................... 102 35 Miscellaneous fabricated metal products................................................................................................... 7,662 23,144 Machinery, other than electrical................................................................................................... 844,246 292,631 Engines and turbines................................................................................................... 361,412 126,484 Farm machinery and equipment................................................................................................... 35,839 12,557 Construction, mining, and materials handling machinery and equipment................................................................................................... 16,836 5,715 Metalworking machinery and equipment................................................................................................... 2,676 8,677 Special industry machinery, except metalworking machinery................................................................................................... 71,173 24,065 General industrial machinery and equipment................................................................................................... 44,829 15,410 Office, computing, and accounting machines................................................................................................... 251,327 87,638 Service industry machines................................................................................................... 7,839 2,307 Miscellaneous machinery, except electrical................................................................................................... 46,314 15,780 Electrical machinery, equipment, and supplies................................................................................................... 966,957 335,992 Electric transmission and distribution equipment................................................................................................... 1,719 340 Electrical industrial apparatus................................................................................................... 1,776 622 Household appliances................................................................................................... 9,853 3,393 Electric lighting and wiring equipment................................................................................................... 9,605 3,352 Radio and television receiving sets, except communication types................................................................................................... 23,799 8,101 Communication equipment................................................................................................... 122,602 42,618 Electronic components and accessories................................................................................................... 639,037 222,825 Miscellaneous electrical machinery, equipment, and supplies................................................................................................... 158,566 54,742 Transportation equipment................................................................................................... 762,654 265,973 Motor vehicles and motor vehicle equipment................................................................................................... 174,250 60,564 Aircraft and parts................................................................................................... 537,879 187,854 Ship and boat building and repairing................................................................................................... 11,505 4,011 635 50 1,781 11,279 25,892 569 9,273 2,667 3,958 1,730 35 7,659 292,846 126,484 12,540 5,715 2,675 24,043 15,409 87,478 2,725 15,776 335,765 340 622 3,393 3,348 8,101 42,597 222,666 54,699 265,915 60,565 187,796 4,011 3,399 278 9,312 54,170 101,257 2,084 12,188 13,746 21,364 9,730 189 41,955 1,377,157 485,955 65,984 31,223 16,336 132,914 83,253 462,197 12,232 87,063 1,690,295 3,223 3,329 18,474 17,908 44,623 225,283 1,086,793 290,662 1,103,747 319,103 705,227 21,572 ---1,180 9,917 251 8,569 742 ---355 1,710 --79 ---1,631 --2,804 ------2,617 187 92,722 374 19,564 -- 3,955 693 4,471 43,487 133,543 1,218 36,225 21,329 10,372 16,492 341 47,567 1,315,478 361,280 52,388 12,997 6,475 152,811 78,689 525,657 19,039 106,140 2,001,696 6,738 -31,845 26,885 19,453 178,987 1,423,550 314,239 1,822,779 554,172 568,796 14,187 --47 122 Railroad equipment................................................................................................... 03 3 106 Motorcycles, bicycles, and parts................................................................................................... 4,135 1,446 Leased aircraft................................................................................................... 19,860 6,862 Miscellaneous transportation equipment................................................................................................... 5,130 14,723 Footnotes at end of table. 106 1,446 6,862 5,130 554 7,752 31,005 18,533 --72,784 -- 342 8,089 640,359 36,834 Table 1.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes, and Distributions of All Active FSC's, by Major Product or Service--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Income tax Net exempt income Major product or service Deficit Taxable income Total Regular Administrative Nonadministrative Total distributions (22) (23) (24) (25) (26) (27) (28) 30 3 --27 --12 --5 -7 69 Manufactured products--continued Professional, scientific, and controlling instruments................................................................................................... 256,370 Engineering, laboratory, and scientific and research instruments and associated equipment................................................................................................... 51,950 Instruments for measuring, controlling, and indicating physical characteristics................................................................................................... 29,012 Optical instruments and lenses................................................................................................... 23,173 Surgical, medical, and dental instruments and supplies................................................................................................... 83,838 Ophthalmic goods................................................................................................... 8,944 Photographic equipment and supplies................................................................................................... 59,453 Miscellaneous manufactured products................................................................................................... 52,408 Jewelry, silverware, and plated ware................................................................................................... 256 Musical instruments................................................................................................... 1,691 Toys, amusement, sporting, and athletic goods................................................................................................... 26,420 Pens, pencils, and other office and artists' materials................................................................................................... 5,037 Other manufactured products................................................................................................... 43,531 Product or service not allocable................................................................................................... 59,622 88,391 88,593 471,326 1,207 539,935 17,980 9,684 8,042 28,839 3,130 20,715 17,816 87 533 8,913 1,739 15,129 20,856 17,980 9,681 8,042 29,045 3,130 20,715 17,813 87 533 8,911 1,739 15,128 20,856 93,963 53,926 43,448 151,749 16,770 111,470 98,775 481 3,171 49,937 9,444 49,925 50,508 ---1,207 ---------- 92,488 55,603 47,472 162,635 20,932 160,804 93,792 982 3,179 48,587 6,736 37,911 90,995 [1] Denotes a value between -$500 and $500, excluding zero. NOTES: Some products and services have been omitted because of disclosure. However, the data are included in the appropriate totals. Detail may not add to totals because of rounding. SOURCE: IRS, Statistics of Income Bulletin, Publication 1136, Spring 2000.