Sole Proprietorship Returns, 1986

Sole Proprietorship Returns, 1986 By Raymond M. Wolfe* For Tax Year 1986 and for the fourth consecutive year, nonfarm sole proprietors reported a record high level of profits. As can be seen in Figure A, this continued the upward trend in profits that began with 1983 [1,2]. Figure A.-Nonfarm Sole Proprietorship Profits, Tax Years 1980-1985 Tax Year Not income (less deficit) (billions) the otherinclustry groups in the division-coal and nonmetallic mineral mining-reported declines in profits compared with 1985. The number of individual income tax returns reporting nonfarm sole proprietorship activity increased by 3.9 percent, from 11.9 million for 1985 to 12.4 million for 1986. The number of proprietorships increased in all but two industrial divisions-mining, down 9 percent, and trade, down 1 percent. The greatest increases in number of returns filed were in the construction division; finance, insurance, and real estate division; and the services division. The increases for the construction and services divisions represent a continuation of an upward trend in the number of proprietorships engaged in these activities. Not only were profits up, but also the total reported receipts on which they were based were up for Tax Year 1985. Reported receipts increased 3.6 percent, from $540 billion for 1985 to $559 billion for 1986. This increase represented a gain in real (1982) dollar sales of $4 billion [5]. The percentage ratio of profits to receipts also continued to rise, as Figure C shows. Contributing to this widening of the difference between receipts and profits were the small increases in the amounts deducted for cost of sales 1980 ............................................................................. 1981 ............................................................................. 1982 ............................................................................. 1983 ............................................................................. 1984 ............................................................................. 1985 ............................................................................. 1986 ............................................................................. $54.9 53.1 50.6 60.4 70.8 78.8 90.4 The increase in profits reported for 1986 was shared by proprietorships in all industrial divisions except mining [3]. Several divisions realized increases in profits of 10 percent or more over those of the previous year, as shown in Figure B [4]. Figure B.-Profits by Industrial Division, Tax Years 1985 and 19861 Industrial Division =ncome deficit) 1985 ~b ns ~o 1 1986 Mining ..................................................... Construction ............................................ Manufacturing ......................................... Transportation and public utilities ............ Wholesde and retail trade ...................... Finance, insurance, and real estate Services .................................................. $ 0.5 11.1 1.3 2.4 8.3 9.8 43.1 $-0.7 12.8 1.5 3.4 10.0 11.6 48.8 Figure C 1 Excludes certain proprietorships included in Figure A, the nature of whose business was not aflocable by industry. Almost half of the increase in profits reported for all sole proprietorships was reported by industries in services, the division in which the sole proprietorship is the predominant form of business. All industry groups within services, except hotels, motion pictures, offices of dentists and chiropractors, and educational services, reported increases in profits of more than 10 percent. The large decrease in profits for the mining division (over 200-percent) resulted from the large declines in profits reported for metal mining and oil and gas extraction industries. For 1985, metal mining industries reported losses of $12 million and oil and gas extraction industries reported profits of $521 million. For 1986, both reported losses, $50 million and $640 million, respectively. Both of *Acting Chief, Individual Returns Analysis Section. Percentage Ratio of Profits to Receipts, Tax Years 1976-1986 Percent 20 i 15 10 5 0 1976 1984 1986 1978 1980 1982 Tax Year 49 50 Sole Proprietorship Returns, 1986 Approximate coefficients of variation (CV's) for frequency estimates are presented in Figure D. These CV's can be used to obtain measures of the potential sampling error. They are shown here only as a general indication of data reliability. For numbers other than those shown, the corresponding CV's can be estimated by interpolation. The reliability of estimates based on samples and the use of CV's for evaluating the precision of sample estimates are discussed in the Appendix. Figure D.-Coefficients of Variation for Frequency Estimates, Tax Year 1986 Estimated number of returns Approximate Coefficient of Variation and operations (0.1 percent) and in the following other major expense items compared with the amounts deducted for 1985: depreciation (0.5 percent), rent paid (2.6 percent), and salaries paid (1.1 percent). Also, the amount deducted for another major expense item-interest paid on other than mortgage loans-declined over 14 percent, compared with 1985. Other detailed industry statistics and income statement items on nonfarm sole proprietorships are presented in Tables 1 and 2. SUMMARY In summary, the continuing positive economic climate in 1986 produced good results for the majority of nonfarm sole proprietors. Overall, compared with 1985, a larger number of proprietorships reported larger receipts and profits. The increasing profitability of sole proprietors in service industries and the falling prices of oil and oil products during 1986 are evident in the statistics. Mining, the industrial division that includes oil and gas extraction industries, was the only division that reported overall net losses for 1986. DATA SOURCES AND LIMITATIONS A general description of sampling procedures and data limitations applicable to the Statistics of Income (SOI) tabulations is contained in the Appendix to this issue. Specific information applicable to sole proprietorship data for 1986 is presented below. 11,540,700 7.386.100 1,181,800 295,400 73,900 32,800 24.100 11,800 .016 .020 .050 .100 .200 .300 .350 .500 NOTES AND REFERENCES Ill Unless otherwise noted, all money amounts in this article are as reported and are not adjusted for inflation. [2] Profits are represented by net income less deficit, before Federal income tax; they were calculated as the sum of net income (for businesses reporting a profit) offset by the net deficit (for businesses reporting a deficit) for all businesses within a particular industrial classification. Net income or net deficit for each business was calculated as business receipts minus cost of sales and operations and business deductions. Changes in the tax laws and in the procedures for processing sole proprietorship returns affect the comparability of data for different tax years. The Tax Reform Act of 1986 made numerous changes to the tax law affecting sole proprietors. Although most of these changes became effective for 1987, some became effective for 1986. Most notably, a new depreciation system, the Modified Accelerated Cost Recovery System (MACRS), was developed for some property placed in service after July 1986. Tax law changes for other recent years and changes in processing the returns that have affected the yearto-year comparability of data are described in detail in Wilson, Robert A., "Unincorporated Business Activity for 1981 :' Stat~stics of Income Bulletin, Spring 1983; in Wolfe, Raymond M., "Sole Proprietorship Returns, 1982:' Statistics of Income Bulletin, Summer 1983; and in the annual editions of the Statistics of IncomeSole Proprietorship Returns (for years prior to 1982) Sample Selection Criteria The 1986 sole proprietorship estimates are based on data from a sample of individual income tax returns, Forms 1040, processed by the Internal Revenue Service (IRS) during 1986. The sample was stratified based on presence or absence of Schedule C, Profit or (Loss) from Business or Profession; Schedule F, Farm Income and Expenses; the larger of total income or total loss; and size of business plus farm receipts. The returns were selected at rates that ranged from 0.03 percent to 100 percent. For 1986, 31,628 nonfarm sole proprietorship returns were included in the sample; these were drawn from a population of 12,721,266 returns. For 1985, 38,154 out of 12,268,399 returns were selected. Limitations Because the data presented in this article are estimates based on a sample of returns, they are subject to sampling as well as nonsampling error. To use properly the statistical data provided, it is important to know the magnitude of the potential sampling error. Sole Proprietorship Returns, 1986 and the Statistics of Income-Individual Income Tax Returns series of annual statistical reports. For a further discussion of unincorporated business activity, see "Partnership Returns, 1986:' in this issue. [3) For purposes of this article, the terms "sole proprietor" and "sole proprietorship" are used interchangeably. In fact, there are always more sole proprietorships than sole proprietors because some individuals own more than one business. Over the past two decades, the ratio of proprietorships to proprietors has remained constant at approximately 1.1 to 1. For a fuller explanation of the relationship between proprietors and proprietorships, see Statistics of Income-1981, Sole Proprietorship Returns. [4] Data for proprietorships providing agricultural services 51 (including forestry and fishing) shown in Tables 1 and 2 are omitted from Figure B because of their close relationship to farming industry data, which are not tabulated annually. For Tax Year 1982 (the latest year for which detailed farm industry data are available), the number of farm returns was 2,691,722, and the number of returns reporting agricultural service businesses was 211,282. Reported receipts were $99.3 billion and $7.3 billion, respectively. [5] Constant dollars were based on the Gross National Product (GNP) implicit price deflator (1982 = 100; 1985 = 112; 1986 = 115) calculated by the U.S. Department of Commerce, Bureau of Economic Analysis. For a discussion of this deflator, see U.S. Department of Commerce, Survey of Current Business, U.S. Government Printing Office, April 1988, Volume 67, Number 4. Table l.-Nonfarm Sole Proprietorship Businesses: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industry, 1986 [All figures are estimates based on samples-money amounts are in thousands of dollars] Businesses with and without net income Industry . Number of returns Business receipts (2) Depreciation (3) Rent paid deduction (4) Interest paid deduction' (5) Payroll 2 (6) Net income less deficit (7) Number of returns (8) Business receipts (9) Depreciation (10) Rent paid deduction (11) Interest paid deduction I (12) Payroll 2 (13) Net income (14) Businesses with net income cn All nonfarm Industries ................ 12,393,700 559,384,259 26,418,043 15,653,599 11,504,438 56,009,470 90,423,763 9,247,806 461,538,759 16,890,126 11,604,909 6,113,431 44,021,590 110,496,952 Agricultural services, forestry, and fishing .......... 324,258 11,618,715 972,973 301,656 257,541 1,492,537 1,170,993 223,250 8,928,328 544,019 265,802 131,464 1,167,230 1,929,876 Agricultural services ......................... 241,364 9,138,003 641,276 282,272 189,658 1,435,039 703,897 167,524 7,188,621 388,542 255.358 110,498 1,145,088 1,259,254 Veterinary services ........................ 13,203 1,113,225 75,450 '29,884 19,454 189,619 268,779 10,770 1,109,840 68,258 29,884 16,929 189,619 278,452 Livestock breeding ........................ 175,113 67,054 1,235 20,604 7,815 -128,448 3,878 97,660 10,566 -8 *6,370 *129 39,141 15,530 Animal services, except livestock breeding and veterinary ............................. 71,727 2,335,321 155,325 178,920 40,666 80,924 92,183 44,335 1,723,512 75,110 171,611 25,256 64,419 322,216 Landscape and horticultural services .......... 122,139 2,954,419 251,621 52,683 64,529 444,475 450,140 95,978 2,835,036 215,700 43,609 51,735 439,970 509,561 712,207 21,243 12,563 1,422,572 18,908 10,245 10,208 450,952 109,884 Other agricultural services .................. 18,765 2,559,925 91,826 19,549 44,405 32,755 637,304 16,136 *272 *6,646 * 2,650 61,757 Forestry ........................... : ...... 17,432 844,100 79,660 *443 13,518 375 8,368 18,941 54,364 24,742 466,720 47,358 1,102,402 139,342 10, 172 14,319 19,492 608,866 Fishing, hunting, and trapping .................. 65,462 1,636,612 252,037 4,601,820 460,439 24,097 69,459 41,774 768,188 Mining .................................... 159,818 7,210,025 1,058,773 53,855 429,811 199,005 -688,298 56,408 .9 126 Metal mining .............................. 9,850 16,017 23,494 '25 *243 -50,804 27,920 1,483 459 *409 *1,220 5,893 Coal mining ............................... 50 33,667 1,673 467 *795 *1,570 4,601 34 Oil and gas extraction ....................... 149,713 7,127,354 1,027,960 53,036 427,854 188,613 -640,960 56,284 4,551,141 456,998 23,328 68,604 37,720 755,549 Nonmetallic minerals, except fuels .... ......... 32,987 *327 1,150 *8,579 -1,136 *81 * 19,966 * 1.510 *446 '2,708 * 6,385 205 5,646 Construction .............................. 576,677 87,539,701 3,533,815 1,003,893 1,338,169 13,484,281 12,815,063 1,362,226 78,249,094 2,957,207 748,868 992,545 12,090,846 14,406,899 General building contractors and operative builders. . 1 376,131 32,697,118 930,784 123,421 573,865 5,547,014 3,448,093 315,868 28,169,908 728,798 99,181 408,273 4,705,623 4,079,841 General building contractors ................. 871,502 114,253 553,960 5,287,882 3,143,049 287,837 26,468,583 688,189 90,322 390,953 4,450,863 3,736,668 343,230 30,923,455 Operative builders ........................ 19,905 259,131 305,044 28,031 1,701,324 40,610 8,859 17,320 254,760 343,173 32,901 1,773,663 59,282 9,168 Heavy construction contractors ................ 40,059 2,264,645 305,226 25,622 51,662 410,830 110,349 28,859 '1,799,047 243,499 12,051 38,554 315,806 270,995 1,449 4,740 69,577 -77,116 16 59,463 1,254 485 10,301 6,517 Highway and street construction ............. 3,723 400,212 29,521 24,173 341,253 187,465 28,843 1,739,584 242,245 11,901 38,069 305.506 264,478 Heavy construction, except highway .......... 36,336 1,864,432 275,705 46,922 Special trade contractors ..................... 1,156,443 52,537,706 2,288,550 854,758 712,642 7,524,165 9,234,279 1,013,455 46,239.908 1,975,655 637,546 545,718 7,067,146 10,033,720 Plumbing, heating, and air conditioning ........ 116,783 8,019,625 296,906 96,646 135,969 992,379 1,108,401 98,764 7.605,614 284,771 89,815 97,917 982,846 1,208,911 Painting, paper hanging, and decorating : ...... 199,444 6,772,827 295,331 126,690 111,025 1,220,998 1,676,202 182,914 6,501,287 282,287 117,383 97,182 1,197.015 1.717,129 636,078 73,312 3,637,759 130,744 20,313 43,087 516,545 677,387 Electrical work ............................ 91,597 4,123,875 165,774 25,394 47,347 563,859 100,778 136,973 84,526 58,882 1,109,890 1,184,800 Masonry, stonework, tile setting, and plastering 114,515 5,806,891 145,583 96,967 94,125 1,117,260 1,106,473 5.274,860 1,225,709 2,480,067 316,896 9,309,127 337,645 85,916 88,028 1,126.755 2,562,113 Carpentering and flooring ................... 343,629 10,250,746 369,667 116,918 105,043 615,017 476,702 56,363 3,746,728 120,300 40,357 15,213 554,819 509,377 Roofing and sheet metal work ............... 57,590 3,985,704 123,351 46,994 17,788 2,234,142 63,172 6,758 29.268 399,114 320,022. Concrete work .................... : ....... 24,061 2,255,110 65,454 8,034 31,097 402,766 305,988 16,919 74,087 *88,428 Water well drilling ......................... * 13,123 *967,206 111,478 *435 *17,185 * 109,276 192,044 105,682 1,106,075 1,765,554 Miscellaneous special trade contractors ........ 195,701 10,355,723 715,005 336,681 153,063 1,276,902 1,401,479 157,955 9,214,986 553,516 Contractors not allocable ..................... -4,044 '40,232 *9,255 '22,342 *4,044 *40,232 * 9,255 2,374,974 Manufacturing ............................. 329,238 19,638,481 1,152,211 606,972 435,123 3,501,447 1,456,702 209,726 14,002,319 545,019 430,910 155,621 2,183,303 *42,929 47,751 Food and kindred products ................... 6,108 655,294 33,488 15,202 11,997 57,235 -2,922 5,412 448,402 16,223 *7,422 7,126 *1,919 34,789 Textile mill products ......................... -4,387 1 24,439 *497 * 1,919 123,028 *342 '690 * 12,808 284,881 Apparel and other textile products .............. 29,278 1.584,948 45,600 98,956 15,448 480,890 224,647 19,141 1,516,780 29,520 91,857 8,501 450,521 Lumber and wood products, except furniture ..... 82,050 4,763,096 323,590 45,546 109,837 459,164 520,329 54,885 3,779,674 223,653 41,976 46.727 329,264 636,738 *818 * 28,610 Furniture and fixtures ........................ 16,093 193,478 7,459 *10,695 *2,955 * 1,394 1,443 * 7,736 * 181.487 -4,343 *10,666 *2,564 52,544 394,338 Printing, publishing, and allied industries ......... 52,446 4,460,283 266,924 134,202 148,895 957,962 165.528 27,426 2,699,617 98,577 94,659 681.227 Chemicals and allied industries ................ 14,887 * 131 *87 111 *1,190 3 11,670 *226 1,948 *12 Leather and leather products .................. *8.871 *219,774 *3,594 18,755 18,184 Stone, clay, and glass products ................ 12,406 316,132 18,559 *10,784 *8,924 22,279 40,624 15,930 '75,525 5,182 *83,587 Primary metal industries ...................... *3,572 535,049 * 6,741 *40,867 * 5,182 355,972 10,863 1,243,668 9,211 238,540 198,944 Fabricated metal products .................... 14,122 1,799,137 69,436 28,621 23,836 165,685 Machinery, except electrical ................... 121,248 88,371 787,692 29,728 19,286 1,065,094 60,598 21,669 9,624 85,300 253,758 33,770 2,857,304 272,652 5,497 122,039 4,466 *1,138 9.895 71,759 Electrical and electronic equipment ............. 8,143 197,686 5,005 4,019 643 12,045 34,515 * -406 Transportation equipment .................... 242 *109 -1,207 39,482 1,759,997 43,747 69,366 9,603 230,418 303,586 Other manufacturing industries ................ 57,900 1,906,592 97,923 75,633 14,337 266,156 210,279 Manufacturing not allocable ..... : ............. *69 *3,679 *150 774 - 2,202 Transportation, communication, electric, gas, 4,513,418 and sanitary services ..................... 575,854 27,416,165 2,961,677 649,664 787,066 1,936,827 3,423,725 429,927 20,743,359 1,714,294 474,328 425,574 965,251 I Local and interurban passenger transit ... . . ; .... 1 72,632 1,523,358 116,875 48,498 62,663 73,077 339,444 63,274 1,374,889 69,164 '37,554 53,551 '70,361 386,411 Taxicabs ......................... : ...... 49,566 875,377 52,286 *44,537 *43.612 * 1,025 186,699 42,154 742,032 *26,600 *33,774 *38,160 * 1,025 203,832 182,579 Other passenger transportation .............. 23,066 , 647,981 64,590 , -3,961 19,050 , *72.052 152,745 , 21,120 , 632,857 , *42,564 '3,780 * 15,390 *69,336 . Footnotes at end of table. Table I.-Nonfarm Sole Proprietorship Businesses: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industry, 1986-Continued [All figures are estimates based on samples-money amounts are in thousands of dollars) Businesses with and without net income-continued Industry Number of returns 0) Transportation, communication, electric, gas, and sanitary semices-Continued Trucking and warehousing .................... Trucking, local and long distance ............. Public warehousing and trucking terminals ...... Water transportation . ........................ Air transportation ........................... Transportation services ............... I ....... Passenger transportation arrangement .... .... Freight transportation arrangement ............ Other transportation services ................ Communication ............................ Electric. gas, and water services ............... Sanitary services ............................ Wholesale and retail trade .................... Wholesale trade ................ ........... Motor vehicles and automotive equipment ...... Lumber and construction materials ............ Electrical goods ......................... Hardware, plumbing, and heating equipment .... Farm machinery and equipment .............. Other machinery, equipment, and supplies ... . Other durable goods ..... _ ........... ... Drugs. chemicals, and allied products ......... Apparel, piece goods, and notions ............ Groceries and related products .............. Farm-products raw materials ................. Alcoholic beverages ....................... Other nondurable goods .................... Wholesalers not allocable ................... Retail trade ................................ Building materials, paint, hardware, garden supply, and mobile home dealers ........... Lumber and other building materials dealers . . Paint, glass, and wallpaper stores ........... Hardware stores ....... ............... Retail nurseries and garden supply stores ..... Mobile home dealers ..................... General merchandise stores ................. Variety stores ........................... Other general merchandise stores ........... Food stores ................ : ............. Grocery stores ........ ................. Meat and fish markets, including freezer provisioners .......... ............... Fruit stores and vegetable markets .......... Candy, nut, and confectionery stores ........ Dairy products stores ...... .... - ....... Retail bakeries ............ ............. Miscellaneous food stores ................. Automotive dealers and service stations ........ Motor vehicle dealers-new car dealers (franchised) .......................... Motor vehicle dealers-used cars only ....... Auto and home supply stores .............. Gasoline service stations .... __ .......... Boat dealers .......... ................ Recreational vehicles . . ~ . ~ . ~ .............. Motorcycle dealers ................ :1 Miscellaneous aircraft and automotive de Footnotes at end of table. Ull C4 385,068 379,062 6,006 8,794 5,831 55,483 27,499 7 27,977 22,657 4,653 20,736 2,268,672 304,197 9,963 5,561 *8.613 7,836 13,146 122,289 8,842 7,042 20,430 5,099 *626 25,431 69,309 1,886,060 65,814 16,438 6,677 13,772 21,489 7,438 18,908 11,121 7,787 133,885 97,631 21,407,186 21.040,008 367,178 343,099 247,702 2,440,327 1,909,027 *10,771 520,529 685,041 356,605 412,847 192,491,816 28,392,270 2,430,509 233,175 *874,550 485,855 1,588,380 5,669,031 266,020 806,140 6,809,074 2,035,009 *250,928 1,233,246 5,689,195 160,492.798 6,442,407 1,649,684 1,083,153 1,494,624 1,153,549 1,061,397 2,670,782 1,535,005 1,135,777 28,639,299 24,928,334 2,459,497 2,401,315 58,182 107,053 32,883 44,587 22.647 * 1,314 20,626 92,657 55,472 52,653 4,136,425 573,767 *81,088 1,481 *4.845 *10,326 38,512 145,718 3,041 19,343 130,862 25,367 -3,272 8,207 101,418 3,497,714 178,934 86,015 1,933 34,202 41,687 15,097 42,315 '11,478 30,836 486,240 405,510 527,622 526.816 806 6,015 15,442 36,357 31,628 4,200 10,622 1,658 3,451 4,774,434 234,930 *26,186 *208 18,013 *86 11,626 74,874 10,779 55,226 522 1,946 30,923 4,492,604 128,628 *25,377 *37,450 31,339 22,923 *11,540 5,493 596,658 565,738 30,920 53,045 12,431 13,421 5,473 7,467 19,387 4,59 24,863 2,472,607 266,484 '50,777 1,657 5,600 4,301 24,570 62,743 *3,126 50,568 16,887 5,770 39,041 2,181,108 143,855 49,141 *11,848 26,777 22,636 33,453 65,887 1,601,295 1,585,642 15,653 16,464 35,330 99,163 80,566 1,437 17,160 46,029 *5,112 *60,357 13,066,673 1,304,088 '150,020 1,452 1,056 *95,529 *565 99,821 158,389 *8,620 *226,842 421,114 6,807 *1,476 51,216 81,180 11,682,227 522,942 221,796 *84,002 94,134 103,414 '19,596 231,562 114,576 116,986 1,314,770 1,100,161 *43,532 *164 18,988 18,175 127,490 2,311,064 65,079 197,257 346,189 1,597,943 1,820 *835 *65,916 *36,024 2,575,195 2,565,532 9,663 -66,448 36,632 357,050 223,259 133,594 105,301 -36,760 113,312 10,019,464 2,676,136 193,288 -2,356 86,301 - 36,325 58,227 283,915 1,157,742 29,765 86,884 246,644 48,908 '35,435 176,025 306,972 6,552,362 363,545 -10,705 179,256 120,149 49,495 25,351 116,076 71,713 44,363 709,070 536,713 - 27,397 *36,169 *4,415 45 42,738 116.479 1,020,726 22,472 336.724 142,639 541,779 -65,164 '56,630 - 16,900 2,545 277,031 274,055 *2,976 2,724 4,960 50,958 23,212 5 27,741 17,550 *70 13,360 1,393,108 207,552 7,473 6 5,550 15,950,295 15,805,819 *144,476 130,156 225,105 1,796,048 1,297,480 -4,240 494,328 547,283 *319,479 400,104 149,186,558 23,508,475 1,751,471 * 20,082 225,046 1,501,290 1,479,770 '21,520 *7,270 '11,789 22,966 17,714 4,897 60,210 *2,162 39,443 2,685,475 451,297 80,009 1,455 3,398 -7,804 32,458 112,082 -1,669 19,153 101,024 17,519 -3,272 5,549 65,616 2,188,299 83,205 12,850 1,655 23,180 33,997 11,522 *30,460 1 0,493 19,967 286,720 215,358 387,409 387,382 *12 14,797 26,944 22,941 *3,985 2,703 1,530 *3,378 3,193,121 172,650 *24,726 *181 7.635 *83 9,632 60,673 * 4,232 1 0,457 26,561 *234 681 27,249 2,977,763 83,697 '10,687 *37,413 *30,155 *881 *4,560 -3,724 1,547 *2,176 330,093 226,934 *33 1,683 327,331 326,370 *961 -9,544 *3,562 3,844 3,140 *650 9,672 *659 17,411 1,434,544 169,920 *42,273 *131 -1,443 '3,738 '3,649 23,478 21,174 *735 '2,916 18,286 10,970 *394 4,552 36,181 1,247,389 54,854 *4,613 *11,535 *22,818 1 1,478 -4,409 *21,958 *4.336 17.622 157,204 107,670 -1,338 727,028 725,516 1,512 '33,845 57,373 43,324 13,593 -11,347 *4,906 60,304 9,162,770 1,113,613 '148,504 1,358 *80,913 *257 99,012 120,520 *8,575 *221,481 315,241 5,017 *1.476 49,507 60,947 8,008,202 326,994 100,411 83,610 76,687 *64,513 1,773 *227,964 112,320 1 15,644 701,447 534.178 '6,499 *95 18,988 *5,645 1 1,814 * 124.227 1,662,955 44,582 171,764 179,164 1,244,460 *742 '21,941 *302 3,292,163 3.266,308 '25,855 92,485 71,088 393,574 239.935 '774 152,865 146,405 '772 130,520 14,352,382 3,218,518 211,884 * 2,712 87.180 15,763 *61,714 297,857 1,333,682 46,889 88,365 290.820 75,772 *35,435 196,539 473,908 10,298,428 559,239 91.071 '180.106 142,135 81,424 64.503 181,833 *88.197 -93,636 1,137,296 921,005 -1,088 '36,719 * 6,835 -1,223 *47,559 122,868 1,469,991 51,387 409,905 196,836 713,197 Business rece ipts (2) Depreciation (3) Rent paid deduction (4) In ' paid citeruction ed (5) Payroll 2 (6) Not income less deficit (7) Number of returns (8) Busin c.iP ets' (9) Businesses with net income-confinued Depreciation (10) Rent paid deduction If 1) Interest paid deduction I (12) Payroll 2 (13) Net Income (14) 9,423 82,428 4,523 7,033 13,312 4,595 *626 17,391 45,964 1,121.965 42,899 3,670 *6,674 10,059 17,091 *5,405 12,044 *7,847 *4,197 84,615 61,941 -8 *4.979 *822 *58 *10,708 '6,099 103,966 2,006 41,066 19,909 34,168 *2,022 *204 4,531 1,404,975 4,742,014 209,006 790,850 5.387,463 1,647,071 *250,928 1,175,023 4,699,770 122,370,151 4,847,473 913,621 * 1,081,869 1,377,762 850,712 *623,511 2,467,889 -1,440,742 *11,027,147 18,847,464 16,016,984 '101,700 760,746 1 B3,41 1 '45,738 *384,780 -1,354,106 36,384,686 2,063,921 9,775,542 2,837,622 20,327,327 -3,201 '617,650 423,147 310,994 333,976 280,140 2,534 *2,048 7,935 *3,785 *122 14,335 7,989 149,552 2,905 53,458 27,940 51,228 1,555 *2.,080 *3 312 7:024 , *768,353 188,139 145,628 431,002 1,409,505 43,579,852 2,500.311 10,492,097 3,469,739 24,463,378 99,966 *621,100 *611,210 1,242,051 1 1 4,581 *8.480 * 1,319 17,748 31,762 458,637 23,694 66,705 60,074 234,175 15,207 1 1,044 1 4,935 '32,802 -1,683 '14,540 96,362 717,160 18,607 130,439 61,226 482,309 '883 *1,091 *5,629 *16,975 25,008 406,169 30,237 106,761 47,566 161,300 *8,326 '11,625 *31,959 17,157 '29,455 308,213 14,820 59,958 49,270 168,245 11,039 *920 *90,275 602,922 12,934 112,787 49,181 410,957 1.091 *513 15,113 '21,128 *24,468 297,621 21,746 89,622 40,901 127,675 7,288 10,019 '358 1,565 *37,559 1 Table l.-Nonfarm Sole Proprietorship Businesses: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industry, 1986-Continued (All figures are estimates based on samples-money amounts are in thousands of dollars] Businesses with and without net income-continued Industry Number of returns Busine a recei I (2) Wholesale and retail trade-Continued Retail trade-Continued Apparel and accessory stores ................ Men's and boys' clothing and furnishings stores ~ .......................... Women's ready-to-wear stores . ~ . . ... ... . Women's accessory and specialty stores ..... Children's and infants' wear stores .......... Family clothing stores .................... Shoe stores ............................ Furriers and fur shops ................ Apparel and accessory stores, not elsewhere classified ......... .............. ... Furniture and home furnishings stores ......... Furniture stores ............ ............ Floor covering stores ..................... Drapery, curtain, and upholstery stores ....... Home furnishings and equipment stores, except appliances ........................... Household appliance stores ..... ......... Radio and television stores ............... Music stores ........ _ ................ Eating and drinking places .................. Eating places ........................... Drinking places ......................... Miscellaneous retail stores . ~ ................ Drug stores and proprietary stores .......... Liquor stores ........................... Used merchandise stores .............. _ Sporting goods and bicycle shops ......... Book stores ....... _ ............. . . Stationery stores . ~ ............... ...... Jewelry stores .......................... Hobby, toy, and game shops .............. Camera and photograpWic, supply stores ...... Gift, novelty, and souvenir shops ............ Luggage and leather goods stores .......... Sewing, needlework, and piece goods stores . . Mail order houses ....................... Merchandising machine operators .......... Direct selling organi7ations ................ Fuel and ice dealers, except fuel oil dealers and bottled gas dealers ..................... Fuel oil dealers ......................... Liquified petroleum gas (bottled gas) dealers Florists ................................ Cigar stores and stands ................... News dealers and newsstands .......... _ . Other miscellaneous retail stores ............ Retail trade not allocable . . ~ ............. : ... Wholesale and retail trade not allocable .......... Finance, Insurance, and real estate ............ Finance ... ........................... .. 74,288 7,947,558 '1,665,535 2,321,392 '405,977 '579,550 890,424 1,142,504 124,722 *27,051 37,223 *65 *8,817 30,812 6,772 454,565 1 14,1 11 177,181 1,094 *28,662 31,302 *45,943 90,096 11,578 30,262 *9,570 16,921 12,293 647.184 *91,173 246.970 '67,729 43,080 112,866 332,062 '59,373 31.684 1,830 71,983 94,631 40,043 -3,700 13,146 1,226 8,765 *2,636 5,733,834 1,312,408 1,246.255 *565,789 625,014 751,014 89,318 *22,948 20,454 *8,817 23,456 -2,339 221.920 *87,053 39,522 '15,558 *9,991 '16,642 49,459 *9,618 6,554 *9.570 13,673 '2,526 395,833 74,058 68,126 '67,729 *41,449 *42,067 520,796 '68,989 108,544 '6.624 '16,607 118,228 112,187 Depreciation f3) Rent paid deduction (4) Interest paid deduction 1 (5) Payroll 2 (6) Net income less deficit (7) Number of returns (8) Busin as receipts (9) . Depreciation (10) Businesses with net income-conlinued Rent paid deduction (11) Interest paid deduction ' (12) Payroll 2 (13) Not income (14) (n -9h 26.795 *3,367 *3,046 17,158 4,729 14,878 83,002 19,460 7,851 -7,543 10,675 17,507 15,447 *4,519 208,647 149,938 58,709 1,121,144 16,860 26,489 89,300 26,692 18,681 5,631 20,831 16,773 *5,005 47,133 *5,446 16,667 26,444 21,222 615,101 -1,431 4,236 30,505 * 14,254 112,435 30,820 1,128,684 55,553 1,769 10,459 43,325 15,499 27,826 273,082 942,177 8,825,140 1,610,944 1,577,181 209,090 1,132,940 2,588,551 1,241,581 '464,853 21,256,872 116,493,161 4,763,711 39,758,632 4,281,021 6,330,046 1,485,501 1,291,908 1,090,425 617,995 2,214,161 423,246 172,800 2,040,237 132,264 532,865 501,127 419,943 6,548,064 13,982 184,578 43,455 35,173 4,941 23,312 34,890 T5 206 *7,601 985,474 791,523 193,951 989,349 75,912 105,046 52,273 28,600 44,965 11,550 48,796 15,729 *4.319 62,135 *709 *8,838 5,546 25,447 180,278 56,272 274,650 56,469 *43,948 9,448 145,860 48,664 *10.810 *550 2,306 61,555 19,319 * 2,656 433,093 345,501 87,593 542,423 72,012 92,315 6,554 29,817 *7,750 * 2,003 22,643 '2,552 * 1,257 61,105 *6,874 *6,245 5,103 *6.293 79,091 85,254 990,934 115,002 '171,143 *30,472 149,679 377,285 115,269 3,586,874 3,129,269 457,606 2,020,597 273,434 197,826 13,660 68,366 82,370 '31,014 106,391 *34,334 * 28,811 151,908 *8,804 *48,469 13,890 * 7,344 95,955 68,829 710,109 198,491 76,852 '75,572 32,069 213,516 48,319 510,899 333,705 177,194 2,682,746 247,454 166,701 66,377 179,198 95,733 6,198 283,307 -5,116 *8,743 -45,877 *5,080 77,082 28,519 7,416 815,889 10,368 51,646 15,537 4,893 '6,727 2,226 12,731 6,892 114,301 82,124 32,177 647,467 10,943 19,791 43,722 14,469 7.242 '2,466 14,408 -8,347 *2,041 20,724 -2,955 13,974 15,149 10,237 367,410 838,198 6,926,422 1,387,534 1,220,760 *208,308 872,033 1,685.051 1,127,517 14,257,796 10,774,529 3,483,267 31,608,507 3,885,168 5,282,949 1,192,875 1,218,348 1,030,767 *350,066 1,950,452 '379,118 * 132,688 1,088,254 '27,473 506,243 403,878 238,800 5,390,872 1 1,304 131.044 32,661 14,020 -4,214 '15,249 *30,860 '26,681 7,359 566,326 465,498 100,828 657,728 75,881 83,756 14,192 25,723 *43,261 10,532 40,689 14,186 *it,254 12,228 *6,812 3,901 '4,505 95,989 -31,143 *53,155 176,645 43,645 '15,580 *2,955 1,065 -88,062 '8,888 -16,450 886,734 821,831 64,903 643,994 77,357 *51,408 56,959 -4,380 * 50,038 '7.189 56,199 '28,445 '3.692 64.567 -18,578 *3,956 * 6,105 54,626 '465 '3,260 *7,518 98,026 33,886 '6.165 '549 *472 *40,125 14,172 *2,656 211,824 173,812 38,013 337,293 72,009 *74,329 3,327 '28,172 '6,210 -1,797 '16,813 -1,882 1, 160 3,822 *2,487 *3.243 '2,284 49,337 *8,370 10. 188 13,485 *82,405 835,579 100,489 171,059 30,461 107,591 *282,634 111,298 *32,048 2,238,981 1,878,184 360,797 1,577,554 270,411 118,921 8,503 65,802 '74,588 '27,875 100,550 '33,919 '28,679 79,800 *48,298 10,581 86,608 '47,289 16,092 *234.559 *47,484 270,769 40,895 1,796,800 29,642 89,617 884,154 232,681 99,824 '77,041 71,396 238.135 98,804 '66,273 1,290,351 950,833 339,517 4,104,155 298,948 244,210 174,034 197,227 108,826 '59,047 343,782 '21,790 * 15,012 139.249 86,563 63,936 72,245 1,186,339 '27,168 '60,196 165.7.47 *63,525 767,730 150,614 14,315,586 850.375 59,286 73,298 717,791 374,401 343,390 4,259,568 19,351 120,771 14,697 16,459 1,258,457 1,156,067 102,390 1,192,847 77,517 81,006 89,221 7,131 61,034 18,796 89.461 29,305 11,673 261,567 -2,154 19,174 8,425 16,371 78,211 1,877,622 2,524 2,758,026 *784,456 6,030,222 1,372,257 36,210,941 2,739,080 121,167 281,846 2,336,067 1,170,615 1,165,451 10,598,741 2C,194 92,680 *8,142 157,848 47,465 1,916,388 71,693 8,559 5,433 57,701 16,298 41,403 437,587 136,608 14,936 185,372 37,656 1,018,115 84,246 10,696 5,713 67,837 30,759 37,077 469,299 50,375 *2,290 56,840 19,749 1,903,681 259,358 6,433 13,820 239,105 43,657 195,448 292,040 18,362 407,870 *47,484 336,675 56,300 2,102,672 39,202 774 38,390 10,369 28,021 1,043,006 57,213 281 33,096 *59,107 573,585 107,128 11,601,929 471,861 52,662 45,214 373,985 244,830 129,156 3,901.253 *22,528 14,032 * 11,299 64,076 24,984 858,531 34,320 1,539 9,445 23,336 10,306 13,030 221,846 1,797,791 *779,359 4,994,653 1,296,080 31,121,804 1,801,576 116,791 152.212 1,532,574 750,167 782,407. 9,791.031 1 *8,142 111,121 35,285 1,220,085 57,760 7,734 4,297 45,729 8,226 37,503 360,661 '14,599 115,472 28,034 77S,365 44,163 * 10,648 *295 33,219 24,433 8,766 428,049 '2.290 36,088 19,149 658,692 67,193 '2.624 3,776 60,793 19,237 41,556 209.619 Banking and miscellaneous finance ........... Credit agencies other than banks ............. Security and commodity brokers and services ... Security brokers and dealers, except underwriting syndicates ................. Commodity contracts brokers, exchanges, and services ........ .................... Insurance agents, brokers, and service .......... Footnotes at end of table. 28,987 6,834 22,153 952,207 1 1 1 1 1 1 1 Table l.-Nonfarm Sole Proprietorship Businesses: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industry, 1986-Continued [All figures are estimates based on samples-money amounts are in thousands of dollars] Businesses with and without not income-continued Industry TU. ce~ v returns (1) Finance, Insurance, and real estate-Continued Real estate ................................ Operators and lessors of buildings ............ Lessors, other than buildings ................ Real estate agents, brokers, and managers ..... Title abstract companies .............. Subdividers and developers, except cemeteries Cemetery subdividers and developers ......... Combined real estate, insurance, loans, law offices ................................ Services ................................... Hotels and other lodging places ................ Hotels . . ~ ............................... Motels, motor hotels , and tourist courts ......... Rooming and boarding houses ............... Sporting and recreational camps ............. Trailering parks and campsites for transients .... Organizational hotels and lodging houses on a membership basis ...................... Personal services . . ~ ........................ Coin-operated laundries and dry cleaning ...... Other laundry, cleaning, and garment services ... Photographic portrait studios . . ~ ............. Beauty shops ............................ Barber shops ............................ Shoe repair and hat cleaning shops ... _ ..... Funeral service and crematories . ............. Miscellaneous personal services ...... ....... Business services ... ....................... Advertising .............................. Services to buildings ....................... Computer and data processing services ........ Management and public relations ............. Equipment rental and leasing ................ Other business services .................... Automobile repair and services ................ Automobile rentals, without drivers ............ Automobile parking .................... ... Automobile top and body repair shops ......... General automotive repair shops ............. Other autornotive repair shops : .............. Automotive services, except repair ............ Miscellaneous repair services .................. Radio and TV repair shops .................. Electrical repair shops, except radio and TV ..... Reupholslery and furniture repair .... ........ Other miscellaneous repair shops ............. Motion pictures ............... _ ........... Motion picture production, distribution, and services .................... ...... Motion picture theaters .................. Amusement and recreation services, except motion pictures ............. ................... Producers, orchestras, and entertainers ........ Billiard and pool establishments . .... ....... Bowling units ........... _ ........ ... Professional sports clubs and promoters ....... Racing, including track operation ............. Other amusement and recreation services ...... I Footnotes at end of table. U1 U1 383,221 201,423 -1,834 10,057 59,968 .. I 7,213,889 2,140,840 800,049 38,598 4,805 671,824 15,278 -3,015 66,529 5,758,498 49,804 559 28 373 , 15,582 5,078 22,873,119 1,413,292 147,582 17,304,345 1,789,926 108,917 2,109,058 168,972,768 3,751,173 245,911 2,837 ,883 550,680 113,960 1,407,109 211,730 44,984 1,017,814 62,427 464,570 41,065 1,396 270,739 15,818 1,352,283 329,312 41,037 629,544 216,260 1,020,464 66,894 5,935 697,500 52,371 7,228,815 -42,547 -59,861 7,037,428 26,117 602,365 21,341 2,614 521,453 9,081 -3,014 44,862 4,515,157 20,352 10,446 19,529,196 645,714 51,620 15,626,256 1,304,363 '108,915 1,792,329 147,194,711 1,859,480 *21,240 1,463,196 801,663 41,808 4,632 687,218 25.699 303,153 20,093 216,068 4,369 381,880 47 ,595 6 ,899 228,120 70 ,825 814 ,951 27 ,934 1 ,295 589,603 13 ,053 '39 ,929 143,137 16,145,944 243 ,540 -4,760 177,983 9 .205, 643 275, 124 17, 753 7,909,649 363, 133 *27, 515 612,469 55,685,279 206,281 '3,113 148,774 Business receipts (2) Depreciation (3) Rent paid deduction (4) Interest paid deduction' (5) Payroll 2 (6) Net income less deficit __ _ (7) Number of returns (8) Business receipts (9) Businesses with net income-continued Depreciation (10) Rent paid deduction (11) Interest paid deduction' (12) Payroll 2 (13) Not income (14) 69,811 10,334,345 651,491 29,924 502 ,914 *87,828 29,918 135,552 7,041,004 70,161 1,606 62, 3 8 7 -5,914 *250 135,875 3,689,120 555,969 41,952 418,114 73,510 22,202 - 157,836 19,741,538 403,307 32,868 299,188 *61,302 9,830 2,176,951 141,845 246,769 *50,547 849,580 '178,900 1 0,243 39,749 659,317 4,793,138 40,829 614,854 83,947 496,398 257,663 3,299,447 2,428,534 4,950 *(3) 425,613 1,214,883 422,628 360,460 760,728 *3,530 313,367 * 13,644 430,187 171,086 170,214 *872 671,501 101,024 240,959 48,838,556 -345,781 -63,328 -259,440 8,215 -32,405 41,963 6,495,41S 201,454 * 1,672 161,879 61,789 5,525,613 36,392 *43 30,430 28,187 2,125,255 135 ,415 * 1,661 102,683 -3,021 *64,375 1,21 0 13 ,793 1.238.272 28,709 40,835 74,634 304,197 55,349 * 10,686 9,555 714,307 1,765,601 63,798 269,055 110,347 443,821 35,059 843,521 315,574 8,815 *2,958 44,158 140,575 80,207 38,861 303,164 28,064 69,914 32,247 172,939 33,787 33,774 20,732,460 1,155,378 1,472,852 1,019,006 6,183,203 1,197,409 164,351 858,604 8,681,658 42,641,686 2,756,906 2,972,809 2.019,991 10,326,056 2,340,820 22,225,104 16,682,000 640,074 '74,150 2,305,867 7,157,853 4,075,843 2,428,212 8,469.322 234,982 2,502,946 508,051 5,223,343 1,255,394 1,249,669 1,118,877 119,282 99,593 127,881 288,462 27,845 *2,541 23,527 429,746 2,996,692 82,101 117,138 171,266 528,522 1,072,699 1,024,965 1,048,019 249,587 *591 73,660 242,606 208,179 273,396 469,279 '48,758 114,893 12,933 292,695 143,855 142,380 1,474 979,222 292,122 1,577,382 158,381 138,337 43,697 602,512 134,811 *24,332 107,912 367,401 993,327 52,816 23,158 28,744 212,602 21,519 654,488 910,107 12,294 *46,114 149,712 349,047 207,487 145,452 229,676 1 0.242 55,939 *24,342 139,154 40,885 40,727 447,055 46,168 iO,l 76 25,078 137,075 *5.754 1,590 *31,264 189,951 828,035 9,311 48,238 49,908 241,101 207,119 272,357 375,631 47,229 *31,872 133,172 45,742 116,757 138,689 -1,924 28,950 *9,153 98,662 3,602 3,172 4,756,838 29,120 211,422 119,764 1,310,469 470,090 - 31,810 97,842 2,549,941 12,119,141 679,257 981,306 714,550 4,927,270 -179,574 4,996,332 1,744,080 -93,152 * 1 3,543 318,551 895,369 445,067 164,703 1.333,330 32,005 415,594 140,357 745,375 58,120 58,532 412 514.381 526,688 73,934 107,774 -330,093 .. I I 982,779 14,319 25,626 39,678 253,574 52,394 5.910 7,734 583,544 1,416,938 61,757 248,867 82,941 356,884 17,878 648,611 248,301 5,392 *2,957 33.922 112,806 65,640 27,584 231,674 16,146 60,252 27,994 127,282 22,333 22,326 17,191,878 720,970 818,867 934,108 5,044,131 1,150,401 112,083 757,574 7,653,744 37,051,227 2,702,705 2,518,609 1,770.344 9,624,843 1,353,173 19,081,553 12,403,512 175,795 1,826,696 5,298,809 3,446,842 1,582,519 7,841,029 *155,772 2,256,824 438,723 4,989,710 628,961 624,193 *4,768 679,824 32,957 20,491 101,520 184,551 *26,601 -2,541 16,316 294,847 1,827,856 79,258 73,791 64,881 392,828 517,048 700,050 534,527 14,004 '591 63,357 163,955 146,765 145,854 384,666 *9,944 102,418 *9,861 262,443 28,760 27,368 1,393 402,177 134,061 1,090,969 73,756 61,152 *28,494 429,430 128,446 -2,837 107,912 258,942 740,327 52,648 21,028 14,676 156,087 11,571 484,317 628,301 *6,215 *46,114 1 04,400 2D9,221 183,237 '79,114 179,259 *31,371 * 19,974 127,914 29,577 29,507 295, 440 *30, 5GO *3,435 18,962 98,396 * 5, 754 -1,590 *7,925 128,879 392,068 7,819 28,503 19,253 125,999 52,366 158,128 192,770 3,451 26,796 99 ,277 35,166 *28,079 115 ,242 * 1,924 28,194 *2,989 82,135 1,429 1,000 1 ,672. 901 117, 536 96, 894 '50, 183 622,914 168,380 '38 ,886 578,107 3, 779 , 165 39 ,999 435 ,588 33 ,463 465 ,802 150 ,405 2,653,907 1 ,664 ,660 5, 707 ,635 123 , 144 259 ,763 192 ,056 1,575,678 524 , 113 *37 ,461 107 ,402 2,888,018 14 ,059 ,105 691 .534 1 .047 ,954 882 ,114 5 ,408 ,092 199, 069 5,830,342 2 ,263, 757 23, 803 1 4, 652 364, 825 1 ,049. 986 554,695 255,797 1 ,559,283 *69,357 488,822 141 ,377 859,728 179.625 179,068 303 ,511 792 ,113 350 ,058 218,605 738 ,568 312 ,D44 '6 .052 420,472 47, 340 46.926 '414 494 ,411 67 .646 '75,401 305,525 69,091 226,451 39,502 213,244 128,860 '1,821 5.001 17,651 .. 5,502,446 1,761,468 163,419 25,643 97,722 25,921 1 , 692,548 812 ,598 *76 ,932 113 ,626 250 ,128 155,544 1,355,581 I 530 264,964 .. I '29 19,774 .. I 46,970 .. I 81,258 .. 152.545 815,049 .. I 50.963 14,334 4,955 60 ,327 - Table I.-Nonfarm Sole, Proprietorship Businesses: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industry, 1986-Continued (All figures are estimates based on sampfes-money amounts are in thousands of dollars) Businesses with and without not income-continued Indus" Number of ret urns Business rece ipts (2) Services-Continued Medical and health services .................. Offices of physicians .... ................... Offices of dentists .... .................... Offices of osteopathic physicians ............. Offices of chiropractors ............ I I I ...... Offices of optometrists ...................... Registered and practical nurses ............. : Nursing and personal care facilities ........... Hospitals ... ................. .......... Medical laboratories ....................... Dental laboratories ........................ Other medical and health services ............ Legal services . ..................... Educational services ......................... Engineering and architectural sewices ........... Accounting, auditing, and bookkeeping services . *. Certified public accountants ................. Other accounting, auditing, and bookkeeping services .. . . . .................... Other services . - .. _ ........... ........ Nature of business not allocable ................ 557,428 194,673 79,904 2,841 12,550 15,083 73,777 41,480 3,107 25,513 228,399 181,254 150,823 251.945 31.719 220,226 299,226 272,001 38,458,197 18,508,857 9,158,916 319,962 1,881,349 1,659,989 724,959 2,006,659 114,367 1,087,890 13,934,038 1,112,315 4,408,736 5,231,128 1,252,629 3,978,499 5,082.430 8,285,646 1,504,232 558,319 473,065 10,802 93,514 75,991 11,123 79,749 1,171 38,619 481,364 75,678 266,136 318,321 84,982 233,339 281,180 351,436 1,695,653 724,531 391,220 10,086 80,384 115,964 *3,158 86,768 308 *59,491 703,994 64,752 106,025 225,112 63,228 161,884 118,405 204,007 676,251 194,477 250,168 3,450 54,702 51,234 *2,476 73,102 5,122,665 1,744,781 1,752,623 43,242 285,722 223,747 *437 641,397 *703 170,982 1,416,884 81,729 387,899 916,915 174,866 742,049 410,202 484,590 16,318,745 9,711,094 3,120,285 183,460 707,833 154,465 509,914 168,971 50,966 385,905 6,417,305 295,384 1,974,442 2,092,564 509,401 1,583,164 1,560,007 1,785,629 476,656 168,178 74,087 2,840 12,549 7,723 65,028 35,373 *3,033 21,873 194,538 125,513 125,826 227,153 28,674 198,479 229,850 199,473 36,334,367 17,948,303 9,047,118 319,961 1,880,128 1,314,633 716,191 1,055,604 1 12,465 1,077,194 13,733,666 907,852 4,300,234 5,189,829 1,248,759 3,941,070 4,250,230 7,510,768 1,335,968 514,566 446,328 10,797 93,474 42,434 '9,616 42,769 1,557,445 710,365 377,656 10,086 80,221 75,260 -3,158 43,581 167 *59,491 673,307 35,673 94,511 215,648 63,221 152,427 80,786 166,805 557,891 15E027 235,241 3,450 54,702 44,062 *2,049 17,701 544 -15,396 152,347 3.522 46,359 97,477 18,277 79,200 37,572 120,278 4,554,035 1,654,880 1,733,841 43,242 285,423 182,072 '437 239,898 700 170,982 1.374,858 35,745 372,036 906,130 174,858 731,272 262,555 447,673 16,853,272 9,893,929 3,226,907 183,764 708,147 226,489 530,843 211,028 *51,587 387,044 6,593,762 413,333 2,140,236 2,170,027 519,357 1,650,670 1,846,415 2,150,350 Depreciation (3) Rent paid deduction (4) Interest paid deduction 1 (5) Payroll 2 (6) Net income less deficit (7) Number of returns (8) Business receipts (9) Businesses with not income-continued Depreciation (10) Rent paid deduction (11) Interest paid deduction I (12) Payroll 2 (13) Net income (14) '15,729 166,146 20,302 51,054 99,014 18,290 80,724 100,923 191,319 '37,805 441,776 26,660 180,893 296,826 84.492 212,334 154,027 268,174 (1) Interest paid is the sum of mortgage interest and other interest, Them items are shown separately in Table 2. (2) Payroll is the Sum of net wages paid plus cost of labor. Them items are Shown separately in Table 2. (3) Lem than $500. This estimate should be used with caution because of the mall number of sample returns on which it was based. ' The estimate for this cell is not shown to avoid disclosure of information for specific taxpayers. However, the data are included in the appropriate totals. NOTE: Detail may not add to total because of rounding. Table 2.-Nonfarm Sole Proprietorship Businesses: Income Statement for Selected Industries, 1986 [All figures are estimates based on samples-money amounts are in thousands of dollars] Agricultural services, forestry, and fishing Animal Item nonfarm All industries Total Livestock breading "t"ces' except livestock breading and veterinary (4) Landscape and horticultural aan,lces , Other ricultural services, forestry. and fishing (6) Total Oil and gas xtraction Other mining Total G eneral contractors 0 and perative buikhms (11) Mining Construction Special trade contractors Plumbing, heating and air: conditioning (13) Painting, paper hanging, and decorating (14) Total Electrical work (1) Businesses with and without net Income Number of returns .......................... 12,393,700 559,384,259 548,273,173 11,050,364 60,722 468,960,496 232.134,760 17,317.871 21,476.477 24,476,892 787,393 16,380,826 1,102,895 26,418,043 5,461.118 4,767,304 6,737,133 4,144,460 638.262 10,783,481 15,653.599 292.358 5,842,885 12,644,624 38,691,599 38,928.351 236,752 86.734 86,393.023 90,423,763 110,496,952 20,073,189 9,247,806 461,538,759 452.218,088 9,270,422 50,249 351,041,807 179,096,879 14,383,892 14,922.226 16,965.494 388.597 12.846,922 800,805 16,890.126 4.401,960 2.404.619 3,708.613 3.363,827 536.080 8.189,527 11,604,909 206,126 4,575.924 9,140.511 29.637.698 29.854.992 217.293 66.901 63,181.584 10,496,952 (2) (3) (5) (7)) (s) (9) (10) (12) (15) 324,258 11,618,715 11,541,833 76,880 -2 10,447,722 3,801.856 313,314 79,357 104,333 10,465 366.586 942 972,973 103,996 105,388 152.153 67,922 12,812 306,955 301,656 2,962 83,994 184,308 1,179.223 1.179,223 .I 2.791,533 1,170,993 1,929,876 758,884 223,260 8,928,328 8,905,237 23.091 6,998,451 2.646,918 274,079 33,644 38,106 *5,194 288,491 544,019 61,986 69,788 61,676 56,911 12.807 173,948 265,802 * 1.002 50,608 140,401 893.151 893,151 T) 1,725,373 1,929,876 16,630 175,113 140,890 34,222 -2 303,562 18,983 *469 -3,175 *3,139 3.175 '22 67,054 1,778 8,797 11,807 558 T) 10.916 1,235 .5 3,415 5,891 7.346 7,346 T) 162,578 -128,448 39,141 167.589 3,878 97,660 93.033 *4.626 58,519 '1,568 *23 71,727 2,335,321 2.320.965 14,356 T) 2,243,138 1.136.829 * 14,566 38,226 41,303 *86 76,127 *73 155,325 22,984 23,519 17,147 10,446 -5 30,385 178,920 -5 25,711 30,796 66,357 66,357 .1 468,423 92,183 322,216 230,032 44,335 1,723,512 1,721,344 *2,169 1,401,297 663,290 12,576 26,190 122,139 2,954,419 2.940,661 * 13,758 2,504,279 1.007,906 171,888 *5,597 *5,191 * 1,082 162.195 * 126 251,621 .6 33,301 31,228 26,237 *3,549 115.286 52,683 13,423 64,045 272,587 272,587 469,003 450,140 509,561 59,421 95,978 2,835,036 2,823,664 * 11.372 2,325,475 982,918 171,666 -2,013 114,862 6,153,862 6,139,317 14,545 5,396,744 1,638,138 126,391 32,359 54.699 9.296 125.089 * 721 498,972 79,228 39,771 91,971 30,682 *9,258 152,367 68,818 -2,951 41,445 83.576 832,932 832,932 1,691.529 757,118 1,058.959 301,841 79,059 4,272,119 4,267,195 4,924 3,213,160 999,142 89.836 5,418 5,498 '4,125 85,833 * 251 242,643 43,099 16.138 31,964 22,700 *9258 54,446 ~0.574 1.002 27,884 53,254 572,876 572,876 997.972 1,058,959 159,818 7,210,02S 6,907,305 290,286 12,435 7,898,323 685,368 47.934 20,211 25,582 45,056 40.770 869.772 1,058.773 17,794 58,346 371,465 25.353 3.181 38.655 53.855 439 39,912 38,806 151,071 154,070 *2.999 26,031 4,373,727 -688,298 768,188 1,456,487 56,408 4,601,820 4,478,902 117,797 5,121 3.833,631 315.344 4,126 2.601 7,405 1.214 15.573 600,959 460,439 7,513 24,664 44.795 7.869 1,312 8,396 24,097 '119 9,256 8.445 37,648 39,980 '2,332 18,724 2.247,266 768,188 149,713 7,127,354 6,837.169 277,751 12,434 7,768,315 660.974 39,599 19.714 25,282 44,919 33,257 867.184 1.027,960 17.516 57,427 370,428 25,173 3,119 36,211 53,036 430 38,573 37,623 149,015 152,014 *2.999 26.029 4,319,440 -640,960 755,549 1,396.509 $6,284 4,551,141 4,430,912 115,108 5,121 3,795,592 304,539 1,605 2,176 7.105 1,086 15,249 598.465 456,998 7,234 24,344 44.260 7,781 1,306 7.955 23,328 * 119 9,111 8.223 36,114 38.446 *2.332 18,724 2,230,756 755,549 10,105 82,671 70,136 12.535 * (1) 130,009 24,393 *8,335 *497 *300 * 137 7,514 2.538 30.812 278 *919 1,038 180 *62 2,444 819 .1 1,339 1.182 2,057 2,057 -2 54,286 -47,338 12,640 59,978 124 50.679 47,990 2,689 38,039 10.805 *2,520 *425 300 *129 323 2.494 3,440 278 '320 535 88 -6 441 769 145 222 -1,534 * 1,534 (1) 16,510 12,640 1,576,677 87,539,701 86,442.858 1,096,839 -5 74,724,638 44,440,827 8.384,298 1,390,570 1,493,978 187,342 3,235,164 54,337 3.533.815 492.641 436.574 901,595 317.765 24,628 2.127,125 1.003,693 92,416 382,540 969,270 5,099.982 5,154,419 54,436 1.556 11.423,169 12,815,063 14,406,899 1,591.836 1,362,226 78,249,094 77,198,595 1,050,499 T) 63,842,195 38,146,040 7,500,737 1,069,074 1,027,522 51,847 2,872,024 47.831 2,957.207 379,756 329,100 663,445 260,436 24.286 1.826,206 748.868 58,776 347,669 773,879 4.590,109 4,642.894 *52.784 * 1.027 9,763,689 14,406,899 416,190 34,961,763 34.332,065 629,693 -5 31,403,322 21.008.834 4,144,826 652,701 639.362 39,135 921,274 54,337 1.236,010 84,878 245,478 380,049 106.628 13,573 701,717 149,043 6,100 106,110 261,285 1,813,018 1,819,749 *6,731 528 4,275,324 3,558.442 4,350,836 792,395 344,727 29.968,964 29,370,346 598,608 T) 25,618,118 17,331,813 3,595,587 465,275 454,752 31,508 817,061 47,831 972.297 50,853 199,8aa 247,019 87,587 13.231 567,071 111.231 5,699 90,547 197,053 1,425.842 1,430.921 *5,079 * (1) 3,421,666 4,350,836 1,156,443 52.537.706 52,070,560 467,146 43,303,427 23,431,993 4,239.473 737,869 854,616 148,207 2,312,635 2,288,550 407,763 191,096 521,546 211,136 11.055 1,424.678 854,758 86.316 275.980 707,986 3,284,693 3,332,398 *47,705 -1,028 7,144,006 9,234,279 10,033.720 799.441 1,013,455 48,239,908 47,788,017 451,891 38,206,187 20,814,227 3,905,150 603,799 572,770 20.340 2,053.708 1.975,655 328,903 129,292 416,426 172,849 11.055 1,258,405 637,546 53,077 256,672 576.826 3,161,996 3.209.702 '47,705 * 1,027 6,338.185 10,033,720 116,783 8,019,625 8,003,611 16,014 6,911,224 4.220,005 393,879 191,861 293,880 * 13,342 363,6113 296.906 '5,897 32,490 103.479 37.010 * 1.039 180,557 96,646 '7,834 17.092 130.969 598,500 598.502 -2 805.775 1,108,401 1,208.911 100.509 98,764 7,605,614 7,592,004 * 13.610 6,396,703 3,895.895 388,468 189.860 275.858 * 10,924 336,756 284,771 '625 23.726 74.191 32,347 * 1,039 171,087 89,815 * 7.834 15.543 111,170 594.378 594,380 -2 746,601 199,444 6,772,827 6,761,784 '11,043 5,096,625 1,942,588 538,827 *39,818 39,514 '21,116 346.404 295.331 160,350 '15.611 95.414 33.751 -4,443 221,231 126,690 * 15,839 82.282 111.509 682.171 682,171 941,894 1,676,202 1,717,129 40.927 182,914 6,501,287 6,490,249 ' 11.038 4,784,159 1,B31.751 538,011 *23.477 '25,537 324,286 282,287 148.044 *15.611 81,571 28,338 *4,443 218,481 117,383 * 15.839 81,281 104.909 659,004 659,004 870,931 91I.S97 4,123,875 4,066,M 57.784 3,487,797 2,095.287 214,957 36,343 36,642 * 1.671 169,203 165.774 * 53.895 19.612 27,735 25,052 94,042 25,394 *8.819 16,546 56,513 348,902 348,902 379,278 636,078 677,387 41,309 73,312 3,637,769 3,580,915 56,844 2,960,372 1,803,973 182,448 19,835 23,223 * 1,671 135.098 130,744 *2,961 19,388 23,699 19.511 81.336 20,313 '13,819 15,214 42,411 334,096 334,096 321,063 677,387 Business receipts, total ...................... Income from sales and operations ..... ... Other business income ....................... Windfall profit tax credit or refund - . . . ........... Business deductions, total ................... Cost of sales and operations, total ........ ..... Cost of labor ........... ................. Inventory, beginning of year . . . . . . ~ .......... Inventory, end of year . ~ ................. Bad debts from sales or services ............. Car and truck expenses .... ......... Depletion ................................. Depreciation ................... .......... Commissions . . ............................ Mortgage interest ........................... Other interest .............................. Office expenses . . ~ ..... .................. Pension and profit-sharing plans ............... Insurance .............. ............ Rent on business property .... .......... Employee benefit programs ............... ... ..................... Travel and entertainment Utilities and telephone . . ..................... Net salaries and wages .... ................. Gross salaries and wages ............. ..... Less: Jobs credit ......... ........... Windfall profit tax withheld .................... Other business deductions ................... Net Income less deficit ....................... Net income ................................ Deficit ..... ............ .......... ..... Businesses with net Income Number of returns .......................... Business receipts, total ...................... Income from sales and operations . ............. Other business income . ................ Windfall profit tax credit or refund . . ............. Business deductions, total ................... Cost of sales and operations, total ............. Cost of labor .... ...................... Inventory, beginning of year .............. Inventory, end of year . ~ .... ... .......... Bad debts from sales or sewices ........ Car and truck expenses ................ ..... Depletion .... ............ ... Deprec,itstion ............ ......... ........ Commissions ........... .................. Mortgage interest . . . . . ~ ..................... Other interest ......................... ... Office expenses ................. ..... Pension and profit sharing plans ............... Insurance ................................. Rent on business property .................... Employee benefit programs ................. Travel and entertainment .... .......... Utilities and telephone ....................... Net salaries and wages ...... Gross salaries and wages ............. .... Less: Jobs credit .......... .............. Windfall port tax withheld ..... .............. Other busin~ deductions . .......... ... 1 Net Income ................................ Foolnotai at end of table 56.868 1 10,566 841 *6.248 122 .1 -2,404 .8 *117 *3.952 129 75,110 18.040 *20,976 -4,280 9,288 17.502 171.611 10,396 23,528 *51,843 145.789 * 126 215,700 -6 *26,426 25,310 24.914 *3.549 99,595 43,609 12,211 59,668 268.304 268,304 416,360 509,561 32.555 39,141 278,485 322,216 1,208,911 1 1.717,129 1 cn A Table 2.-Nonfarm Sole Proprietorship Businesses: Income Statement for Selected Industries, 1986-Continued [All figures are estimates based on samples-money amounts are in thousands of dollars] Construction-Continued Special trade contractors-Continued Item Masonry, stonework, tile setting and , plastering (16) Carpentering and flooring (17) Miscellaneous special trade contractors (18) Contra tors not allocable Total Lumber and wood products, except furniture (21) (A CD Manufacturing Transportation, communication, electric, gas, and sanitary services Printing, In publishing, and allied 'b ` industries P M achinery, . axcept I ' a ectrica Other manufac' turing industries T ot al Local and interurban passenger transit Trucking and viarehousing Other l'ansporfallen Gommun icatior electric. gas, and sit,mitary ""COS (19) (20) (22) (23) (24) 1 (25) (26) (27) (28) (29) Businesses with and without net income Number of returns .......................... 114,515 5,806,891 5,806,728 '163 4,700,418 2,817,370 805,477 ' 1,422 115,621 289,585 145,583 ' 14,198 55,156 38,970 11,975 *851 130,007 96,967 *32,169 9,844 65,364 311,783 352,881 680,540 1,106,473 1,184,800 78,327 1,322,798 2,480,067 2,562,113 82,046 343,629 10,250,746 10.081,834 168,912 7,770,679 4,698,647 943,501 *343,144 181,367 2.364 501,605 369.667 *22,942 28,457 76,586 24,466 171.512 116,918 *2,592 51,750 96,254 282,208 282,208 290,475 17,563,742 17,350,512 213,230 15,336,685 7,658,096 1,342,831 125,281 187,593 109,657 642.157 1,015.289 150,481 39,770 179,362 78,882 3,761 627,329 392,143 19,063 98,466 247,377 1,061,129 1,067,734 1 3,013,721 2,227,058 2,683,380 456,322 240,791 15,911,261 15,706,618 204,643 13,227,881 6,825,517 1,143,983 65,222 89,162 559,718 803,236 140,142 25,171 135,451 60,731 3,761 505,025 239,593 17,856 91,302 183,631 990,112 996,716 '6.605 2,641,305 1 2,683,380 *4,044 -40,232 *40,232 329,238 19,638,481 19,075,284 563,197 (1) 18,181,780 9,243,406 1.575,142 1,746,705 1.651,851 16,789 519,963 79,273 1,152,211 155,552 100.210 334.913 102,261 17,949 459.906 606.972 20,624 154,642 394,147 1,926,305 1.932,490 4 2,896,654 1,456,702 2,374,974 918,272 82,050 4,763,096 4.304,512 458,584 4,242,766 1,645,719 91,694 255.553 i63,21 1 1,403 234,352 *76,577 323.590 67,247 32,411 77,426 14,563 164.711 45,546 *52 7,254 61,010 367.470 371,838 52,446 g F 4,46O,283 P 4,443,576 ind.1 I OS 33,770 2,857,304 2,855,248 2,056 2,827,576 1,243,920 279,577 80,472 54,282 *7,058 86,202 *38 272,652 16,544 11,443 76.928 11,707 15.602 87.B65 121,248 *40 42,344 51,709 508,115 509,448 '1,334 -4 274,159 29,728 253,758 224,030 19,286 1,065,094 1,064,796 297 811,336 441,643 28,431 8,489 9,366 *6,717 39,965 60,598 *8,612 1,968 7,655 1,489 *9.696 21,814 21,669 3,107 17,129 56,869 58,203 1.334 112,397 1 253,7158 1 160,972 7,557,798 7,471,948 85,850 T) 6,016,682 4,170,916 835,973 1.292,197 1,201,667 5,936 126,927 * 2.657 289,045 50,349 23,603 64,417 40,673 2.081 125.627 305,975 4,681 73,375 184,649 460,656 461,139 *483 885,116 741,116 1.090,139 349,023 575,854 27,416,165 26,686,425 729,289 23,992,440 4,971,711 525,642 66,578 70,374 20,056 1,872,095 40,365 2,961,677 420,166 293,065 504.001 80,065 7,516 1,262,428 649,664 11,218 265.269 341,601 1,411,185 1,423,842 12,656 '20 8,890,338 3,423,725 4.513,418 1,089,693 72,632 1,523,358 1,481,019 42,340 1,183,914 '31,556 *2,312 '1,330 1, 182 2,550 93,766 116,875 '5,871 *39,400 23.263 1,825 109,283 48,498 '1,249 14,836 *70,765 *70,765 385,068 21,407,186 20,770,975 636,211 18,831,991 2.775.477 478,316 49,343 54,704 14,264 1.626,985 *40.314 2,459,497 358,190 197,178 399.480 61,065 * 7,379 1,076,358 527,622 10,643 222,752 254,236 1,122.979 1,133.836 10,857 7,677,557 2,575,195 3,292.163 716,969 2T7.031 15,950,295 15,588,163 362,133 12,658,132 1,849.867 176,885 *8,694 *557 1 1,G35 1,256,727 29,089 1,501,290 225,058 90.654 236,677 31,874 '345 695,583 387,409 -10,601 178,575 165,773 550.143 560,967 '10,824 5,437,433 1 3,292,163 1 70,108 3,031,129 2,984,408 46,720 -2 2,703,894 1,586,989 34,242 5,923 7,061 1,226 106,044 184,523 39,573 24,562 54,335 13,989 ' 14 45.416 57,813 26,284 47,535 116,716 118,419 1,703 -7 398,278 327,235 557.147 229,912 58,642 2,151,309 2,115,694 35,615 1,594,162 960,758 ' 30,457 *3,426 - 4,374 * 326 99,242 42,026 37,718 *3,640 13,310 12,595 ' 12 25,372 41,753 22,952 32,432 60,847 62.550 1,703 241,168 557,147 1 48,046 1,454,492 1,450,025 4,018 1,272,641 577,688 10,772 '9,982 7,427 2,016 45,299 -2 200,782 16,531 21,925 26,923 3,186 * 123 31,371 15,731 ' 32 14,983 24,995 100,726 100.822 190,327 181,852 277,697 95,845 Business receipts, total ...................... Income from sales and operations ......... .... Other business income ....................... Windfall profit tax credit or refund . . . . ~ ........ Business deductions, total ................... Cost of sales and operations, total . ........ Cost of labor ........... ....... ......... Inventory, beginning of year ................ Inventory, end of year ..... ...... ........ Bad debts from sales, or services ........ .................. Car and truck expenses Depletion ... ............................. Depreciation ... ................ ..... Commissions . .. . ... ....... ........ ..... Mortgage interest .................... ... Other interest ... ....... ........ .......................... Office expenses Pension and profit-sharing plans ............... Insurance ...... ...... ........ .... Rent on business property .................... Employee benefit programs ................... Travel and entertainment ..................... Utilities and telephone . ...................... Net salaries and wages ...... ....... ....... Gross salaries and wages ................ Len: Jobs credit ........ ........ ....... ....... Windfall profit tax withheld . ....... ...... Other business deductions ... . .... Net Income less deficit ........................ Net income ..... ............. ....... Deficit . ~ ... ..... .... ................... 16,708 4,294,755 2,182,851 367,897 118,483 132,692 2,392 72,482 .1 266,924 21,412 32,753 116,142 35,318 * 108 81,703 134.202 15.852 31,669 96,779' 590,065 590,065 - -17,889 1,255 *9.255 730 '2,271 3,839 -22,342 '22,342 - 1.123,277 520,329 636,738 116,409 614,103 165,528 394,338 228,810 27,428 2,699,617 2,684,007 15,610 2,305,278 1,018,267 238,745 87,077 86,126 ' 1,590 41,056 98,577 5,846 15,743 36,801 18,788 * 108 37,941 94,659 12,593 17,283 56,319 442,482 442,482 407,225 1 394,338 624,176 339,444 386,411 46,967 63,274 1,374,889 1,332,791 '42,098 988,478 '26,890 '1.330 '1,182 ' 2,550 75,357 69,164 '41,81 8 *37,799 15,752 1,499 85,625 '37,554 *916 14,341 70,361 *70,361 Businesses with net income Number of returns ......................... 100,778 6,274,860 5,274,697 *163 4,090,059 2,537,510 798,213 * 1,303 1,892 '50 246,288 136,973 * 1 4,189 25,231 33.651 9,762 '851 119,244 84,526 * 137 9,824 55.159 311,677 352,776 *41,098 504,987 1,184,800 316,896 9,309,127 9,143,533 165,594 6,747,014 3,919,580 854,026 *304,101 157,098 '2.364 451,561 337,645 *22,942 20,165 67,863 22,161 '887 163,231 85,916 * 2,592 43,508 79,546 272,729 272,729 1,027 1,253,298 2,562,113 -4,044 '40,232 '40,232 17,889 -1,255 '9,255 209,726 14,002,319 13,464,261 538.058 11,627,345 6.084,068 1,106,985 1,253,411 1.148,673 12,402 356,248 545,019 129,655 41,585 114,036 61,972 10,300 291,035 430,910 16,794 87,366 263,018 1,076,318 1,082,401 *6,083 2,027,394 2,374,974 54,885 3,779,674 3,326,670 453,004 3,142,936 1,255,709 61,110 26,542 35,294 *45 180,821 223,653 67,012 15,450 31,277 13,665 * 159 124,956 41,976 *26 6,487 33,101 268,154 272,522 *4,368 803,872 636,738 108,127 6,457,935 6,388,788 69,146 5,367,796 3,368,449 778,698 1,131,303 1,017,888 4,050 94,406 162,191 48,185 8,423 38,303 28,032 338 106,324 272.606 4,169 60,489 156,470 308,813 309,195 *382 703,900 1,090,139 1 429,927 20,743,359 20,299,992 442,918 16,229,941 3,403,686 217,933 23,430 13,534 14,032 1,466,107 1,714,294 273,729 150,934 274,640 47,494 830,460 474,328 10,618 206,717 229,861 747,317 759,844 12,527 6,356,276 4,513,418 Business receipts, total ...................... Income from sales and operations .............. Other business income ... ....... .......... Windfall profit tax credit or refund ......... Business deductions, total ................... Cost of sales and operations, total . .... ....... Cost of labor ...... ...... ............... Inventory, beginning of year .......... ..... Inventory, end of year ...................... Bad debts from sales or services ... ........... Car and truck expenses ................... Depletion .............................. Depreciation ........ ...................... Commissions . ~ .... ...................... Mortgage interest ........................... Other interest ..... ........ ............... Office expenses ..... ...................... Pension and profit-sharing plans . .............. Insurance .. . ............ ........... I .... Rent on business property .................... Employee benefit programs ................... ............... Travel and entertainment .... Utilities and telephone , ...... ........ Net salaries and wages ............ ......... ............ Gross salaries and wages Less: Jobs credit .......................... Windfall profit tax withheld .................... Other business deductions . ~ .................. Net Income ................................ Footnotes at end of table. 30,980 1,266,866 1,263,345 3,072 989,169 566,171 10,591 ' 7,421 * 121 34,781 101,814 ' 6.136 '18,841 8,901 1,527 -2 23,880 7,611 -7 4,274 17,314 65,966 65,966 131,822 277,697 3,839 *22,342 545,853 386,411 Table 2.-Nonfarm Sole Proprietorship Businesses: Income Statement for Selected Industries, 1986-Continued [All figures are estimates based on samples-money amounts are in thousands of dollars) Wholesale and retail trade Wholesale trade Retail trade Building material , paint, hardware. garden supply, and'~obile home ditialen; Total Total Motor vehicles and automotive equ,. ment Lumber and construction materials Farm machinery and equipment Other machinery. equipment and supplies Groceries and elated products Farm. products materials raw Of at Wiese e trade Item Total "nenal, 'her T.'.'T dea. (30) (31) (32) (33) (34) (35) (36) (37) (38) (39) (Q) (41) glass, and 'paper Pat". wa stores (42) Hardware stores (43) Bu Inessers with and without net Income a] Number of returns .......................... 2,268,672 304,197 9,963 *10 7,836 13,146 20,430 5,099 247,713 1,886,060 65,814 16,438 Business receipts, total ...................... Income from sales and operations ... __ ....... Other business income . . . ~ ................... Windfall profit is, credit or refund , .... _ . _ . . ... Buldnew deductions, total ................... Cost of Win and operations, total .............. Cost of labor . ~ ....... ,, Inventory, beginning of year ....... ...... inventory, end of year . , .......... Bad debts from sales or services ............. Car and truck expenses ... ............ 0 pletion ................. ............ D:Wsciation .. ~, ., ...... ............. - I. 1 i Commi - . ~ ......... .................. other Mortgage interest ........................... interest . ....... ..... ....... Office export ...... ................... Pension and profit Mating plans ........... Insurance . ................................ Rent on tousimess property ... ................ Employeei benefit programs ................... Travel and entertainment .......... Wild- and telephone . ...... ... Net salaries and wages ...... ............... Grow salaries and wages . . ....... ......... Less: Jobs credit ......... ................ Windfall profit tax withheld . . . . . . . . . ....... ... Other business deductions ....... ....... ... Net Income Ion deficit ....................... Net income ........ ....... ............. Deficit .. ~ .... _ .... ..................... Businesses with net Income Number of turns .......................... BMIMM receipts, total ...................... Income it= sales and operabons .............. Other business income ....................... Windfall profit tax credit or refund , .............. Businan deductionts, total ................... Cost of win and operations, total ......... Cost of labor Inventory, beginning of year . ........... ... Inventory, end of year . . ~ . ............ ..... Bad debts it= miss or services . . . . . ..... Car and truck expenses . ....... ......... Depletion . . ~ .............................. Depreciation , ................ ............. Comirmss, ns .. ...................... ..... Mortgage interest ...... _ ... .. . , ........ ... Other interest . ~ .................. .... Office expen ......................... Pension and profit-sharing plans ............... Insurance ........ .................... ... Rent on business property .................. Employed benefit programs . . , . ~ ............. Travel and entertainment . ............ .... Utilities and letephome ......... ........... No talanes and wages ....... ............. Gross searin and wages ... ........ ...... Less- Jobs credit ... .... _ . Wbxffah proh! tax withheld . . ~ . . . . . I ... - I I . ... 1 Other business deductions , . ~ . . ~ .... - . ~ ...... Not l~ ............ . .............. Foconotes at stroll of table, 192,491,816 190.034,368 2,449.651 7.797 182,472,361 131,293.100 2,421.596 14,907,425 17,134,523 272,647 2.862,703 4,836 4,136,425 1,052,321 988,573 1.484,034 704,076 61.777 2,181,723 4,774,434 89.988 1,209.139 4.204,709 10.644,978 10.714,697 69.719 42.339 16.464,550 10,019,464 14,352.382 4,332,917 1,393,108 149,186,558 147,111.944 2,069,641 -4,973 134,834,176 99,329,277 1,771,286 10,312,343 11,810,360 187,234 1,979,871 3.258 2.685.475 857,928 525,249 909,295 501,559 20,307 1,629.287 3.193,121 52,060 915,819 2,866,705 7,411,485 7,477,154 6 , 69 32 ,425 5 ,6 11,733822 14,352,382 28,392,270 27,991,929 400,340 .I 25,716,134 19,712,222 367,316 1,271,376 1,549,429 38,466 647,976 423 573,767 355.731 117,882 148.602 119.915 9,328 259,097 234.930 12,693 367,405 347.842 936.772 944.5113 *7.811 '24,676 1,808,408 2,676,136 3.218,518 542.382 207,552 23,00,475 23,157,425 351,049 .1 2,430,509 2,425,635 -4,874 2,237.221 1,588,455 '32,590 160,765 167,446 *21 '38,860 *34 181.088 -8,216 '23.387 '27,391 9.415 -9,143 '26,186 -8,875 *4,335 28,760 1 17,430 1 17,430 '24,672 240.955 193,288 211,884 18,596 7.473 1,751,471 1,748,359 *3,112 *21,158 '21,060 *98 '18,802 '15,580 *613 *2.533 *2,893 '40 *64 *288 -4 160 186 *19 '245 *65 .6 *223 *839 *839 -1,171 -2.356 *2.712 '356 .1 '20,082 '19,984 '17,371 14.513 *613 -2,201 '2.893 *13 *29 *64 *288 -4 1 *70 485,855 484,989 427,628 362,683 *5,549 '56.825 * 18.630 '10.326 -4 -4,194 * 107 1.4 1 8 -7 -4,161 *86 *20 *27 '4,489 * 565 :2,305 1.739 '20.847 58,227 '61,714 '3.487 -5,391 '439,785 *438,940 '378,071 *324,832 54.416 18.597 *7,804 -4 -3,604 *45 1.220 -7 -7 *13 *2,891 *257 *257 '15,251 '61,714 1 1,S88,380 1,522,374 66,006 ' (1) 6.809,074 6,798.995 10,079 - 2,03S,009 2.030,263 4.746 - 15,022,285 14,708,612 313,671 .1 160,492,798 158,816,314 1,671,495 -4,990 6,442.407 6.275,930 166,477 - 1.649,684 1,646.125 3,559 - 6,677 1,083,163 1,071.380 '11,773 - 13,772 1,494,624 1.445,966 48,658 - 1,304.465 854,289 *25.058 202,120 135,633 32.060 38.512 44.559 24,570 8.980 7.506 34.248 11,626 .3 31,011 30,245 74,763 74,763 .1 107,914 283,915 297.857 * 13,942 9,423 1.404,975 1.341,415 '63,560 1,107,118 707.836 '25.038 *198.211 1 30,897 -4,166 29,983 32,458 '27,245 23,478 7,815 -7,506 33.905 9.632 -3 23,319 27,254 73.974 73,974 6,562,430 5.385,696 173,327 95.208 87.265 1,719 110.173 -2 130.862 4.213 38,166 12.402 7.468 * 164 59,638 55,226 -1,404 8,888 a4,104 247,787 247,787 T) 414.518 246,644 290.820 44.176 13,312 5,387,463 5,377,~63 *9,900 1,986,101 1,825.637 '684 17.072 33,505 '362 17,473 25,367 2,684 8,230 8,657 261 2,217 522 173 3.519 8.255 6.124 6.124 76,576 48,908 75,772 26,864 4,595 1,547,071 1.643.617 3.453 13,179,486 9,679.882 135.044 768,129 1,065,863 32,121 430.740 '310 287,325 296,051 43,845 75,289 92,354 1,607 149,445 141,219 2,219 319.619 191.766 489,264 495,336 -6,072 -3 946,427 1,842,799 2,277,760 434.961 167,352 12,107,628 12.587,547 270,080 1 10,579,868 7,928,308 121.741 485,951 651.677 3,177 345,240 212,195 250,417 35.510 35,622 75,584 1,591 117,930 111,354 2.023 265,214 136.402 422.482 428,554 *6,072 T) 636,507 2,277,760 1 153,940,436 109.606.844 2.049,831 13.469,095 15.396,830 227,459 2,078,156 3,167 3,497.714 619,172 655.433 1,325,674 557.514 52,364 1,899.495 4,492,604 77,268 758,288 3.790,622 9.632,397 9.694,305 61.908 17.662 14,448,604 6,532,362 10,298.428 3,746,066 1,121,965 122,370,151 121,006,905 1,358.274 -4,972 112,071,724 81,973,359 1,428.450 9,316,124 10,629,853 174.156 1.350,143 1.6ol 2,188.299 488,552 441.534 805,855 380,924 10.909 1,411.6a3 2,977.763 39,690 529.918 2,546.625 6,579,752 6.639,349 59,598 0,078.862 4,259,850 174,685 982,160 1,510,018 12,2BB 168.417 -2 178,934 6.309 28,029 115.826 21.277 13.368 112,256 128.628 *2,974 31,003 148.604 348,257 348,624 '567 -2 502.840 363.545 559.239 195.694 1.660,389 1.096,280 '121,935 150.896 149,092 * 117 89,053 86.015 '372 '2.1 1 0 47,031 5.958 '234 32,551 *25.377 7,038 34,130 99.861 99.861 -2 134.259 -10,705 91.071 '101,776 3,670 913,521 910.454 *3.167 622,550 *632,072 -26,538 .1 *4.591 12.850 *372 1889 -3,724 2.684 '234 '18.310 '10,687 2.084 9.643 '73,873 '73,873 50,469 91.071 1 903.097 '676,288 '47,998 '421.931 '427,876 *4,045 *8.298 '1,933 '6.462 *5,386 *3.115 *325 '20.583 '37,450 .3 1 1 1 467 '23,271 *36,004 *36,004 69,269 179,258 180. 106 '850 -6,674 -1,081,869 'l.070,099 '11,770 -901.763 '675,411 '47.785 1,374,475 986.680 '228 240.697 302.764 *3.758 14,411 34.202 *2,089 *4.251 22,527 2,017 '205 20,752 31.339 5,725 36,065 93.906 93.906 116,528 120,149 142,135 '21,987 10,059 1,377,762 1,329.785 *47.976 1,235,626 924,307 211,834 272,881 '3.649 5,479 23,180 '2.089 -3,915 * 18.903 -1,492 '205 15,111 '30,155 *5.227 27.577 '76,687 *76.687 97,650 142,135 20,289,957 *1,539,587 15,606,724 '943,640 338.447 '32.590 839,919 '98,420 1,018.997 '109,213 7,708 *21 511,553 -19,696 410 '34 451.297 *80.009 292,645 -8,187 74.522 19,093 95.398 *23,180 97.223 -7,849 9.312 197.019 172,650 12,344 303.742 *3,549 260,549 '26,982 775,166 '115,914 781.238 '115,914 '6.072 *24.672 *24,672 1,397.023 -224,480 3,218.518 , 211,884 -6 198 '745 *745 1,061 -2,712 1 5,096,643 1,571.299 4,232,130 1,455,464 '157,781 *684 41.076 11,580 43.309 *26,592 '270 '61 81,212 16,796 .1 101,024 17.519 4,168 *2.620 13,407 -2,847 4,1379 8.123 4.494 243 * 164 31,129 1.677 26,561 *234 1.404 8,706 2.934 59.403 7,420 157.460 4,333 157.460 4,333 T) 98,544 370,230 50,950 297,857 1 290,820 1 75,772 1 42.899 4,847,473 4,721,385 126,089 4,288,235 3,181,2a3 * 74.593 792.232 862.108 12,112 61,654 -2 83,205 4,303 22.662 32.192 12,459 *955 75.641 83.697 *2.949 22,537 94.623 252,401 252,969 *567 10,163,207 345.559 10,298,428 1 559.239 1 1.655 *6,228 *5,307 *3,103 '325 *20,510 *37.413 '11,452 '23,160 *35.825 *35,825 '69,067 '180,106 1 U11 (D Table 2.-Nonfarm Sole Proprietorship Businesses: Income Statement for Selected Industries, 1986-Continued [All figures are estimates based on samples-money amounts are in thousands of dollars] Wholesale and retail trade-Continued Retail trade-Cominued . 8 Building rherterial. paint, ei Continued lie. Retail nurseries, garden supply at.. .it mob 1. " home dealers General merchandise ,area Twal Food mores Automotive dealers and service stations Apparel and =ry Furnit re u and home mishin Grocery a-, Other faiddl moms Toial Motor vehicle it "an car dealer. (franchised) (50) Used dealers Gasoline servior, stations Eating of-. Drinking pieces Other automotive dealers (45) Businesses with and without net Income Numbearotherturrist .. ........................ 28,927 2,214,946 2,112,459 102.487 Bluillar- receipts, total ...................... Income from seles and operations , ............ Other business income ........... ........... Windfall profit tax credit or refund : . . ............ Business deductions, total ................... 18.908 2.670,782 2,497,740 '173,042 2.664.706 1.982,032 '101,697 563,329 523,285 *2,971 7.975 42,315 * 585 -45,191 20.696 2.437 *30 36,380 5.493 1.005 2,918 52.369 129.865 129,865 222.444 116,076 181,833 65,757 12,044 2,467,889 2.296,370 *171,519 2,286,056 -1.826,353 *101,697 *472,817 *520.868 '2,947 *6.666 (46) (47) (48) (49) (51) (52) (53) (54) (55) (56) (57) 133,885 28,639,299 28,249,884 386,264 *3.150 27,930,228 22,539.575 131,044 1.701.699 1.868.304 12.335 163,919 486,240 3,462 152.991 180.986 28,589 4,426 232,285 423,147 6,031 12.695 696,468 1. 1 53,726 1.234,691 *50,966 -5,010 1,797,857 709,070 1,137,296 428.225 84,515 18,847,464 18,500.282 344,032 -3,150 17,710,168 14,281,147 '54,283 1,124.908 1,329,756 4,712 119.835 286,720 '2,657 67,550 89,655 15,695 *3,796 164,626 330,093 1,433 7,989 448,475 647,164 697,715 '50,551 1.233,188 1,137,296 1 07,631 24,928,334 24,563,268 361,917 *3,150 24,391,622 20,013.510 102.143 1,348.145 1,660,342 11.993 94,863 *68 405.510 -1,286 130,030 150,109 23,413 4,065 166.562 310,994 5,982 6,828 573,534 998,018 1.048,984 '50,966 *5.010 1.489.845 536,713 921.005 384.292 61,041 16,016,984 15,693,839 319.995 *3.150 15,095,980 12,531.600 *25.589 804,002 1,153.243 4.373 57,812 -3 215,358 '942 46,766 60,905 10,937 * 3,435 105,614 226,934 -1,433 2,640 345,667 508,589 559,140 36,254 3,710,964 3,686.616 *24.347 'V) 3,538,606 2,526,065 *28,902 353,555 207.962 '342 69,056 '419 80,730 *2,176 *22,960 30~876 5,175 '361 65,723 112.153 *49 5.867 122,934 185,708 185.708 T) 308,012 172,358 216,291 43,933 22.674 2,830,480 2,806,443 *24,037 T) 2,614,189 1.749,547 *28,694 320,907 176,512 1338 62,023 '419 71,362 *1,714 20,784 '28,750 4,758 *361 59,012 103.159 *5.350 102.8GS 138.575 138.575 149,552 43,579,852 43.382,713 195,659 * 1.480 42,569,126 34,558,391 324.676 2.482,956 2,445,844 107.663 223,749 458.637 152,030 199,820 206.348 68,871 2,402 464,372 717,160 9,847 59,681 519,004 1.986,388 1.986,388 2.823.864 1.020,726 1,469.991 449.265 103,066 36,384,686 36,221.193 162,014 * 1.480 34,914,696 28,683.980 287.050 1,766,603 1,821.624 86,840 175,154 308,213 149,943 144,526 153,095 53,032 2,387 360,110 602,922 9,636 50,563 400,476 1.375,905 1,375,905 2,905 2,500,311 2,481,932 18,378 T) 2,477,838 2,122.200 -4,378 275.759 227,665 1,427 6,295 23,694 3,432 17.339 12,898 1.791 339 19,410 18,607 1,710 5.965 14,564 60,702 60,702 .(1) 167,388 22,472 51,387 28,915 2,006 2,11,63,921 2.047,153 16.768 2,012,533 1.732.778 *4.378 192.251 156,978 1.188 5.062 -7 14.820 2,966 12,172 9,574 1.653 '324 15,663 12,934 1,576 5,557 11,047 40,204 40,204 53,458 10,492,097 10,402,206 89,891 10,155,373 8.350,061 72,494 619,238 687,314 *66.922 35.862 .1 66.705 118.324 39,708 67.054 22.878 '522 94.073 130,439 160 22,897 97.000 124,762 124,762 918,108 336,724 409,905 73.181 41,066 9,775,542 9.690,233 85,309 9.365,936 7,700.500 * 50,060 542,769 594,048 '65,577 28.489 59,958 116,661 36,780 52,841 21,547 *522 82,554 112,787 -4 20.798 80.062 121,703 121,703 864,652 409.905 1 51,228 24,463.378 24,417.300 44.598 '1.480 23.921,599 19.645,485 224,436 841.421 769,363 33.372 98,446 234,175 1,234 109,151 52.149 28.902 * 1,528 245,910 482,309 * 5,930 13.703 285,502 1,373,507 1,373.507 .16 1,309,476 541,779 713,197 171,418 34,168 20,327,327 20,282,033 43,814 * 1,480 19,614,129 16,202,310 210,713 676,922 653,163 16,965 85,446 168.245 1.092 84,644 43,031 18,351 * 1.528 195,017 410,957 *5,930 13,032 221.194 1,033.748 1,033.748 1,111,836 713,197 1 41,961 6,124,065 6,081,274 42,791 6,004.315 4,440,646 '23,367 746.540 761.501 5,942 83,146 134.062 29.040 33,623 74,248 15.301 '13 104.979 85.804 *2.148 17,115 121.939 427,417 427,417 428.892 119,750 295,500 175,750 26,726 4,217,897 4.201.773 16,124 3,922,396 3.048.392 '21,900 354.660 417,434 3,110 56.157 65,190 29.023 10.930 47,648 11,481 66.876 66,244 *2.126 11.175 88.173 180,249 180,249 235.609 295.500 1 74,288 7,947,550 7.941,418 5,798 *342 7,615,496 5.091,112 *66,793 1.201,583 1.616,110 12.592 79.061 1108 124.722 7,518 17.702 72.394 49,105 '52 82.686 454,565 185 134.355 186.959 580,392 580.393 -2 *8.505 713.585 332,062 520,796 188,734 40,043 5,733,834 5,729,582 3.910 *342 5,213,038 3.612,349 *48.419 690.055 1,058,803 9.235 44,574 89,318 *6,904 *8,913 40,546 33.162 *52 59.435 221,920 *72 107,640 134,803 347.414 347,414 496,675 520,796 1 63,002 8.025,140 8,787,474 37,666 . 8.115.031 5.353,529 453,587 1.080,233 1.245,741 27,953 179,081 184.578 118.4D4 25,857 120,003 65,192 *196 131.251 274,650 '3.347 90,531 199,066 537.347 537,619 *272 T) 804,033 710,109 884,154 174.044 51,646 6,026,422 6.896.284 30.138 0,042,268 4,079.901 444,973 674,665 752.777 25.661 101.962 -3 131.044 85.494 14,083 83,943 53,772 '196 108,562 176,645 *3.197 67.001 153.834 390.606 390.878 '272 566,365 884,154 1 149,930 16,493,161 16,405,059 88,101 . 1 16,159,456 6.867,832 304,257 159,804 225,124 7,245 143.785 '274 791.523 17,089 112.824 232.676 43,350 626 301,970 1.156.067 18,445 28.461 860,420 2,825,012 2.825.345 334 -2,742 2,749,115 333,705 950,833 617,128 .82,124 10.774.529 10,745,003 29,626 9,023,696 4.135,124 100.439 92,451 92,599 4,927 71,991 465,498 '390 44,264 129,548 20.451 536 190.571 821,831 17,084 19,138 523,967 1,777.745 1.778.079 334 '2.742 1.597,706 950,833 1 56,709 4,763,711 4.695.592 68,118 4,5156,517 2,640,405 175,922 147,150 152,933 *3.158 21.749 193,951 *5.898 59.429 28,163 1 1,980 '28,771 109,420 102.390 G 66,535 219,355 281,683 281,683 613.622 177,194 339,517 162.323 32,177 3.493,267 3.453.905 29,362 3,143,760 2,061,282 - 142,5G4 90.460 97.83B '3.ODO 12.894 1 DO.828 2,140,101 Cost of sales and operations, total ....... ...... 1,500,602 Cost of labor ......... ................... -4,525 Inventory, beginning of year . . ............... 168.636 Inventory, and of year .............. 630,266 Bad debts from miss or services ............... -4,368 Car and truck expenses ...................... . 56,655 .2 Deplelion ................................. Depreciation ............................. 56.784 Commissions . ~ ........... ............... 3.848 Mortgage interest . ~ . . . . . . ~ ......... 15,207 Other interest . ~ ............................ 40,882 Office expenses ...... .................. _ . 10,188 Pension and profit-sharing plans . ............. -12,604 Insurance . ~ ...... ........................ 38,371 Rent on business property .... . .. .. ., . . 34,463 Employ" benefit programs ~ .................. -2,949 Travel and entertainment . . ......... 6.773 Utilities and telephone ............... ..... 55,138 Net salaries and wages . ....... _ .. . .. . ...... 118,485 Grods salaries and wages . . , . ~ ....... 119.052 Less: Jobs credit , ... _ .. . ........ ........ *567 Windfall profit tax withheld ................... Other business deductions ... ........... 182,7a4 Not Income less deficit ....................... 74,846 Net income . . . . ............. ....... ...... 145,927 Deficit . ~ ....... ........... ....... ... 71.081 Businesses with net Income Number of returns . . ........................ Business, recelipts, fault ...................... Income horn sales and operations ...... ....... Other business income ....................... Windfall profit tax credit or refund . . . . . ~ ......... Business deductions, total ................... Cost of sales and operations. total . , , . ~ ....... Cost of labor ........ . .................. Inventory, beginning of year ... . ,. ., .. Inventory, end of year . . . . ......... .... Bad debts from sales of services . . , , , , . ....... Car and truck expenses , , . , .... .... . Depletion ...... ...... ....... ....... ... Depreciation . . . .. . . ~. ~ . ~. . , ..... .... Commissions ......... ....... ............ Mortgage interest Other interest . ~. ~. . _ ~, ., . ..... .... Office expenses . ~ ... .. ......... ....... Pension and profit sharing plans . . . ~ . . . . . ...... Insurance ....... ...... ............. .. Rent on business property ... .... ....... Employee benefit programs ......... Travel and entertainment . ...... Utilities and telephone .. .... ....... Net salaries and wages . ....... ...... Grost salaries and wages ....... Less: Jobs credit . . . . . ........ _ ...... Windfall profit tax withheld Other business deductions . Not Income .................. ............. Foomoln at end of tarxe~ 22,496 1,474,223 1,411,046 *63,176 1,328.296 949,492 *269 '64,499 *68,629 '41,358 43,315 -2 45.520 * 1.842 11,630 '4,258 5.180 * 192 21,710 '5.442 34,243 *66,017 *66.584 '567 128,374 145,927 '18,457 '2,258 '30 '36.155 *3,724 *785 -2,126 37,302 '126,267 126,267 188,441 161,833 1 967,961 921,005 1 265,227 '216,291 1 2.357,103 1,469,991 1 145,007 51,387 f 16,770 7,859 '466 82,457 64,903 *25.251 133.420 218,293 218,293 389,227 3391517 Table 2.-Nonfarm Sole Proprietorship Businesses: Income Statement for Selected Industries, 1986-Continued [All figures are estimates based on samples-money amounts are in thousands of dollars] Wholesale and retail trade-Continued Retail trade-Cortinued Wholesale Rom Drug store" and proprietary Star. (58) Businesses with and without not Income Kinnow of returns .......................... 15,860 4,261,021 4,271,931 9,D90 4,033,567 3,057,749 * 26.669 502,099 561.642 4,028 23.107 75,912 -7 '4.632 67,381 22.742 *86 34,335 77.517 .1 12,768 60.816 246,765 246,765 345,656 247,454 298,948 *51,494 26,489 6.330.046 6,279,723 50.323 8,153,345 5.197,709 *7.570 644.181 577.871 -1.572 21,120 105.()46 70,179 22,136 9.712 *913 63.495 81,006 -3 13,345 98,298 190.256 19~364 108 288,555 166,701 244,210 77.5D9 89,300 1,485,501 1,455,407 30,093 1.419.123 849.832 4.803 661,234 868,740 * 1,023 63,552 .5 52.273 14,367 *3,396 3,158 10.291 37,539 89,221 '20 19,488 43.765 8,858 8.858 26,692 1,291,908 1,281.288 10,620 1,112,710 808,221 '16,373 168,042 190,723 * 1,042 18,099 * 104 28.600 -16,383 *8.877 20,941 3,628 7.810 7.131 19,502 13,196 51,993 51.993 105,182 179,198 197,227 18.028 47,133 2.040,237 2,001,607 38,630 2,086,114 1,224,994 *478 408,721 360,692 '1.279 26,931 *10 62,135 5.642 41,057 20,048 7.591 18.658 261,567 *30.707 10.625 67.153 151.430 1 5 ,785 355 * (1) 156,266 -45,877 139,249 185.126 6151101 6,548.064 6,261.230 286.817 330,389 19,154,112 19.029,317 124,795 70,415 3,606,747 3,226.125 377,816 1,120,654 36,210,941 34.316,345 1,8914,041 554 24,60,012 5,096,938 313,259 614.026 1.170,321 103,927 1,927,250 29.939 1,916,388 l,a47.171 907.706 995,975 568.569 67.066 446.123 1,018,115 17,239 992,810 955,1185 1.789,413 1.805,372 15,959 201 5.928,296 11,601,929 14.315,586 2.713,658 55,553 2,739.080 2.477,313 261,7D3 .1 2,267,220 1.069,045 1,668 5,477 3,684 11.132 44,455 1,223 71,693 41,435 41,B85 217,473 24,434 4,750 10.121 84,246 397 82.623 23,759 37,533 37.583 .1 43,325 2,336,067 2.099.643 236,360 *64 1,962,081 937,683 1.622 *2,921 '2.121 9,600 31,268 1,214 57,701 38,380 36.265 202,840 22.240 4,447 7.776 67,837 392 67,534 19,064 36,768 36.768 '23 421.049 373,985 717.791 343,806 12,226 403,014 377,670 25,343 305.138 131,362 *46 -2,555 *1.563 *1,533 13,187 .1 13.992 3,056 5.620 14= 2,194 *303 2.344 16,409 -5 15,089 4,695 766 816 .1 79,942 97,075 132.5134 34,709 273,082 10,598,741 10.443,951 154.790 T) 6,697.488 584,615 -9,637 ' 7.365 1 1.948 39,977 609,741 11.073 437,587 468.058 58,687 233,352 250.774 37,569 172,934 469,299 14.128 309,196 375.279 1,033.370 1,034.260 *891 I1 1.591,840 3,9111,253 4,259,568 356,315 80111.049 22,673,119 21.395,081 1,477,548 490 15,644,304 3,443,278 301,954 801,194 1,154,690 52,818 1,273.054 17,643 1,407,109 1.337.678 807,134 545,149 293.361 24.747 263.069 464,570 2.714 600.991 556.1147 718.510 733,528 15,018 168 3,835,466 7.228,815 9.205,643 1,976,828 38,598 1,413,292 1,300.425 1 1 2,763 * 103 1,455.839 243.906 * 7.434 214J80 134.088 3,388 50,426 8,486 211.730 16,680 230.971 98,341 10,747 340 33,227 41.065 337 16,734 63,482 59,459 59.617 157 -2 366.518 -42,547 275.124 317.671 rn. Used Uquor iftchers rchandiss, atoms sporting good. and bicycle shop. (61) Gift, -'It" and souvenir shops (M Dreict selling c1gozatiom, (63) Other .1.11 stores and retail trade not allocable Total security. carturrodity brokars and ' services (as) Finance, insurance, and real Financei Other firounce Insurance agents. brokers, and service let. Real Wale Operators; and sesirsof buildings (72) Total Total (59) (60) (64) (65) (67) (89) (70) (71) BUSIFMM IDIMIPtill, total ...................... Incorne it= sale's and operations .............. Other business income ..... Windfall profit tax credit or refund ............... Business dockartionds, total ................... 5,732,175 3,382.995 3.828 222,940 328,522 51865 591,942 1 ' 0136 180.278 78.638 , 70,266 8 825 63,229 73,544 78,211 '742 125,140 122,049 92,127 99.646 -7,518 T) 857.235 615,889 1,186,339 370,450 17.793,979 11,592,618 257,449 2,543.062 2,921.282 26.443 345.671 * 197 532,570 190,841 76.623 144.653 149.518 * 1 1492 193,493 635,851 1 3,989 31.241 503, 1 DO 1,018,299 1,020.085 *1,786 *1.388 2,245.994 1,360,133 2,014,763 654.631 2.815,781 1.974,034 -4,449 166,955 188,264 6,722 136,571 * 1,246 64.944 77,418 15.258 9,758 26,648 *86 23,131 46,901 83,447 -27 66.245 75,809 75.8D9 207,539 790,966 835.435 44,469 Cost of sales and operations, total . . .... _ . ..... Cog of labor ................. .......... Inventory. beginning ofyaar ................. Inventory, end of year . . _ ... .............. Bad debts front sales or services .... ......... Car and truck expartses ................. ... Depletion ................................. Depfeciation . .................. ..... Con""li ......................... Mortgage interest . ................... Other interest .............................. Office expen Pension and profit-sharing plans ............... * * * * Insurance .. ............................ _ . Rent ori businese, property ............ .... Ehrployee benefit progrearns - ... ........ Travel and eritertainni . ............. Utilities and telephone . .................... Nat salaries arid vages . , . ..... ............. Gross salaries and wages ........ ..... .. L-. Jobs credit .......................... Windfall profit tax vrilhineld ~ ....... _ . ......... Other businesit deductions . . . ................. Not Initiatives low ofiffict ....................... Net inconne. . ~ ..................... ....... deficit ..................... ....... Businesses with net Income Number of return .......................... T) 222.335 66,3T7 174,034 107.657 5W'991 471,861 850,375 378.515 10,943 3,885,168 3,876,103 9,D66 3,586,220 2,728.555 *26,580 501,261 561.268 4.000 15,445 75.881 .1 *4.628 67,381 22,623 *86 28,484 77,~57 66 12,754 52,078 243,1130 243.830 19,791 5.282,949 5,233,696 49,253 5,038,739 4.355,199 *7.402 476,189 449.873 '1,565 19,417 83.756 '58,444 '15,BB5 8.449 54,338 '51.4?8 3 '10,636 75,894 111,519 111.519 43,M 1,192,875 1.163,103 29.771 1,018,941 663,315 *943 410,384 483.188 -1,019 33,609 14,192 13,442 *2.245 1.082 4.465 31,019 56,959 12,657 26.765 7,560 7.560 14,469 1,218,348 1.208,471 *9.877 1,021,121 749,158 * 16.313 105.584 109.338 -1,042 16,243 104 25,723 * 18,383 '8.876 '19,296 2.953 7.539 *4,380 15,223 11.302 '49.489 *49.489 20,724 1,088,254 1.063.570 24,684 949,005 665,545 199,279 223,164 *1,097 12,587 -4 12,228 *3,397 *83 3,739 2,861 6.052 64,567 2.151 31,418 79.800 80,155 '355 63,475 1 139,249 1 367,410 5,390,872 5,152.362 238,510 4,204.633 2.627,511 *3.374 111,258 214.420 4,294 410,665 "1' g'.g 89 63,211 4,738 44,599 42.004 2 56.089 5~626 742 80.258 73,675 83.234 90,752 7.~1 8 ( 1) 562,696 1.186,339 1 195,392 14,S46,121 14,745.597 100.524 12,931,358 8,322.656 119,879 1,807,977 2,052,228 11,705 247,447 ".,;17 45 133,979 35,779 89.667 98,681 * 1.488 150,603 3!2 730 3:723 93,994 346,394 868.525 868.525 .I 1,678.492 2,014,793 1 63,591 3,307,932 2,947,614 360.318 2.472,496 1,749.193 *41389 1,56.300 161,510 -5,370 118,175 45 '1.246 .880 76.731 %192 8,042 23,412 *86 20,585 42,708 .1 82,160 59,530 56,567 56.567 173.591 935,435 1 958,531 31.121,804 29.605,879 1,51~511 4 4 16,806,217 3,023,333 298,777 354,216 663,035 37,129 1,581.395 24,839 1,220.085 1,577,151 265,343 393,350 487.898 W927 305,932 775,365 1 5,749 792.558 1 .720.393 498,023 1,510,979 12,955 1 2 4,030,737 14,315.586 1 34,320 1.801,576 1.695,527 106.050 23,336 1,532,574 1,439.282 -,292 10,954 269,003 256.245 12,15. 136,419 *49.117 221.846 9,791,031 9,662,068 12..- 602,365 19,529,195 18.248,284 1,2.~.49. 414 10,323,553 2.220,081 288,218 350,792 658,566 17,358 1.032,750 13,278 801.663 1.209,398 189,646 192,235 238.990 23,043 151,236 303,153 1,678 452,674 379,271 526,733 538.935 '12,202 7 2,570,360 9,205,643 21,341 645.714 614,576 31.1- Business receipts, total ...................... Incorhe front sales; and operations . . ............ Other business iri~orne ........... .... Windfall profit tax credit or refund . ........... Business deductions, total . .................. 951,201 382,588 '967 -2,013 1.529 2,054 36,070 717 57,760 14,567 19.840 47.353 21,531 2,794 8,275 44.163 11 65,560 19.186 28.675 28,725 .I .I 200,058 850.375 014,782 333.471 '967 *2.013 *1.529 1.636 24.278 *7138 45,729 12.574 17,815 42,978 19,500 2,491 6.493 33.~19 1 1 52.350 15,540 28.020 28,020 .I 177,968 717,791 5,531,463 420,664 -9,591 * 1.412 -2,939 17,717 512,575 10,844 360,661 353.186 55,857 153,762 227,378 31.090 146,421 428.049 14,059 274.323 321,937 942,616 943,319 703 5 1.260,319 4,259,568 370,590 25.478 '7.250 219 *201 1,034 35.456 -6,847 41,808 6.812 36.649 10.745 5,261 *255 10,569 20.093 .1 8,866 21,524 20,684 20,1341 '157 T) 118.220 275.124 Cost of sides and operaliorts, total . . ....... _ ... Cost of labor ............................. ............ _ . : nventory beginning of year nvanlory~ and of yea, . . , . ............... Bad debts front sales or services .......... .... Car and truck expenses . . ... ....... ........ Oelpletion ... ........................... Deprecialk)n .............. ........ ... Corninnisso s .............. ............... Mortgage into ad .............. ....... Off- interest ...... .... ............. _ . Office expert ........... ....... ...... Pension and profit-sharing plans ............ I- ... I . . ~ ....... ..... Rom on business property . . ......... ........ Employed benefit programs . . . ~ . . ~ . . ~ ......... Travel and enterminment ......... .... ....... ____ ... Utilities and telephone Net asiones and viiages . ................... Gross salaries and vi,agess ....... .......... Lessi Jobs credit .................. ....... Windfall profit tax withheld ..... ............. Other business deductions ............ .... Not Incident ............ *~mba . ............ 11,792 1 12,031 1,993 * 2,025 4,375 2,031 '31 1,781 10,943 13.210 3.646 *655 705 1 22,089 132,584 253.045 298,948 1 191,313 244,210 1, 148,511 174,034 1 91,410 197,227 Footnotes, at end of able 0 _16 Table 2.-Nonfarm Sole Proprietorship Businesses: Income Statement for Selected Industries, 1986-Continued [All figures are estimates based on samples-money amounts are in thousands of dollars] Finance, insurance, and .ad whit.-Continued Real estate-Cominued lie. 0. Subdividers and developers, exmpt cernot.rus (73) Businesses with and without net Income Number of ratums ........ : ................. ...................... 4.805 147,582 143.676 3.907 207.443 7.2i4 '304 *664 *511 581 351 44,984 962 21,285 19,752 4.630 *43 10,885 1.396 *165 1.224 19,927 5,630 5,630 68,256 -59,861 17,753 77,614 671,j24 17,304,34S 16,212.877 1,091,165 * 303 10,266,917 1,813.704 283.340 158,924 . 309,793 12,805 1.030,865 8,684 1,017.814 1,214,414 354,537 275,007 235,146 7,947 177,776 270,739 1,756 446.624 378,086 414,160 425,836 11.676 16 2,606,1337 7,037,428 7,909,649 872,222 15.278 1,789,926 1,666,793 123.125 -7 1,763,808 927,555 9,342 379,925 468,243 8,208 15,705 147 62,427 18.343 130,212 86,048 9.780 906 21.949 15,818 354 28.659 22,741 43,029 45,952 '2,923 -4 371,922 26,117 363,133 337,015 69,544 2,217,97S 2,071,310 146,588 *77 1,950,297 450,898 * 1.533 47,491 242,054 27,836 175,708 306 70.153 87,279 70,129 66,001 33,058 *15,510 19,232 135,552 * 102 107,751 72.612 196.232 196,493 *261 421,933 267,678 639,984 372,306 5,758,498 168,972,768 165,158,939 3.774,351 39.478 120,134,212 29.512,957 3.470.884 2,195.221 2,571,722 129,504 5,341.555 23,211 10,334,345 1,340,377 1,811 703 1,877.418 2,236,941 381,556 3,785.119 7.041.004 54,828 2,649,941 5,377,543 16.270,654 16,325,570 54,916 16,550 31,949,007 48,838,556 55,685,279 6,846,722 49,804 3,751,173 3.691,343 59,829 4,096,953 413.391 14,135 16,729 29,329 1,629 56,974 221 651.491 6,873 448,904 107.065 23.273 1,559 139,653 70,161 1,838 16,916 504.343 389,172 389,519 '347 -2 1,263,490 -345,781 206,281 552,062 28,373 2,837,883 2,792,699 45.185 3,097,323 325,771 9.378 10,150 22,610 1,103 36.496 §02,914 5.512 351,666 66,448 17,574 1.450 96.535 62.387 1,729 15,006 408.981 289,809 290,008 *199 -2 913,930 -259,440 148,774 408.214 21,431 913,289 898.644 14,645 999,630 87,621 4,757 6.578 6,719 525 20.478 148,576 1,361 97,238 40.617 5.700 *110 43.118 7,774 * 108 1,910 95.362 99,363 99,511 148 349,560 -86,341 57,507 143,848 1,238,272 20,732,460 20,350,314 381.965 * 182 15,975,622 3,986,335 503,522 489.459 422,971 8,053 705,689 1,118,877 158,765 247.165 199.889 195.583 35,685 367,257 1.577,382 '43 197,020 1.091,225 1,673,429 1,674.564 -1,135 .8 4,407,118 4,756.838 5,707.635 950.797 28,709 1.10,376 1,153.371 *2,007 1,126,258 17,258 2,213 '843 *284 40,835 1,472,852 1.425,096 *47,756 1,261,430 178,775 * 11,189 *3.721 *3.767 .1 63,472 99,593 -7 *1,134 *9,042 5,637 *157 47,506 138,337 -2,721 131,471 235.580 235.580 -6 347,934 211,422 259,763 48.341 74,&U 1.019,006 994.606 *24,218 * 182 899,242 256.130 -1,127 *865 '1,371 *479 77.013 127,881 *2.900 '15,588 9.489 16.559 10,633 43,697 41,490 42,433 '49,421 '49,421 203,242 119,764 192,056 72,292 (74) (75) (76) (77) (78) Hotels and other lodging places M,,,,,, motor hot eIs. and t ourist Wurts (79) Other laundry, claim ing. and garment rvL(83) Services Personal services Coln. operated laundries and dry clearing (82) Other real est ate Total Total Other lodging Pines Total Photo~ graphic Portrait studios Beauty shops B arber ithops Other personal services (80) (81) (84) (85) -Y 304,197 6,183,203 6.095,915 87,288 4,872,734 1,281.701 349,768 74,750 49,607 '3,162 128,047 288,462 '33.481 63,370 73,704 59,169 '3.779 104,947 602.512 34.130 345.589 499,812 499,812 1,347,772 1,310,469 1.575.678 265,209 (86) (87) 515,349 1,197,409 1,196,485 '924 727.319 *47,953 -1,426 '8,370 '3.246 27,845 '88,915 *1,163 *4,592 '7.342 6,203 134,811 '2,921 50,959 178.900 178.900 172,470 470,M 524.113 '54,023 734,548 9,704,613 9.484.841 219,772 7.088,639 2,204,519 139,225 407,855 359,571 4,321 413,263 714 455,815 32,486 140.268 82,536 103,231 163,953 499.644 .43 113,836 337.960 570,084 571,220 -1,135 -3 1,964,418 2,615.973 3,032,881 416,907 Business melpts, total Income from sales and operations . ~ . ~ .......... Other business income ....................... Windfall profit tax credit or refund . ............ Business deductions, total ................... Cost of sales and operations. total .............. Cost of labor . ~ ........ ............. ~ : ... Inventory, beginning of year . ................ Inventory, end of year ...................... Bad debts from sales or services ........... ... Car and truck expenses ................... Depletion Commissions Depreciation ...... * ........................ . ~ ............................ Mortgage interest ........... ......... Other infieveist ...... __ .................... Office expenses ............................ Pension and profit-sharigg plans ............... Insurance .... ............................ Rent on business property ... ................ Employee benefit programs ................... Trawl and entertainment ..................... Utilities and telephone ....................... Net salaries and wages ...... ............... Grow searin and wages I ....... ... Law: Jobs credit .......................... Windfall profit tax withheld .................... Other business deductions . ...... ...... Not Income ten derficit ....................... Net income ................................ . Deficit ............. ............. ...... Businesses with net Income Number of returns .......................... ...................... 20.648 119,282 '975 *25,642 20,526 3.646 *30,204 34.017 158.381 -1,922 182.813 139,631 139,631 371,281 29,120 123,144 94,025 2,614 51,620 50,972 649 33,867 *2,542 '304 *82 194 .1 4,632 *87 3.862 -3.037 231 .1 739 .11, .1 935 4,258 *991 *991 17 11,413 1 753 521,453 15,626.256 14,587,215 1,038.744 '297 7,716,606 1,211.433 279,221 66,077 198.382 7.793 866,859 6,238 687,218 1,126,084 115.690 112,430 202,626 7,180 119,787 216,068 1,491 374,408 292,482 310,382 321,876 1 1 .494 6 2.058,431 7,909.649 9,081 1,304,363 1,214,273 90,083 -7 941,230 643,186 *421 246,607 227,004 *372 7,854 25,699 13,366 25,338 45,487 6,159 * 194 6,480 4,369 13,803 9,964 12,632 1~.183 551 T) 126,151 363,133 47,876 1,901,244 1,781,248 119,919 *77 1,261,260 337,443 -1,022 '37,889 *232,979 8.076 122.388 75 42,306 63,048 7.907 20,535 24,713 * 15.383 13,661 61,789 54,662 51,044 182,044 182,044 T) 256,145 639,984 4,515,157 147,194,711 143,810,384 3.345,035 39,292 91,509,432 23,530,925 2.959,404 1,651,634 2,016,975 78.843 4,131.947 15,072 6,495,415 1,084,807 948,726 1,176,529 1,912,696 348,005 2.985,822 5,525,613 48,436 2,111,501 3,999,903 13,186,539 13,231,600 45,060 14,712 23,913,942 55,685,279 20,352 1,859,480 1,830,273 29,206 1,653,199 196,167 '4,746 8,981 18,627 669 37,888 T) 201,454 1,481 103.542 31,873 10,562 -1,036 61,218 36,392 *391 6,081 217,124 238,794 238,801 .'7 508,327 206,281 10,446 1,463,196 1,443,055 20,141 1,314,422 172,098 *2,633 3,256 12,678 596 28,669 161,879 1,335 73,906 28.777 8,969 *926 44.878 30,430 *391 5,450 181,266 175,351 175,351 399,501 148,774 9'We 396,284 387,218 *9,066 982,779 17,191,878 16,868.514 323,364 14,319 720,970 719.330 1,640 25.626 818,807 771,111 *47,756 39,678 934,108 924,332 *9.776 253,574 5,044,131 4,979,371 64.760 52,394 1,150,401 1,149,477 '924 597,188 8,523,401 8.324,894 198,507 Business receipts, total Income It= sales and operations .............. Other business income ....................... Windfall profit tax credit or refund ............... Business deductions, total ................... 338,777 24,068 *2,113 *5.724 -5,949 '273 9,219 * (1) 39,575 * 146 29,636 '3.096 1,594 *110 16,339 *5,962 631 35,858 63.443 63,451 *7 108,826 57,507 11,484.243 3,051.081 441,465 312.414 322,199 4,139 495.734 *3,001 679,824 131,074 169,766 125,674 139.912 7,633 260,221 1,090,969 155,339 725,955 1.231,435 1,232,571 *1,135 .8 3,212.460 5,707,635 597,826 *4,854 '308 .1 -7,342 32,957 * 19,843 -10.656 1,559 *2,152 17,245 73,756 '622 114,386 1 17,536 117,536 194,908 123,144 559,103 58.362 '2,240 742,052 246,965 -1,127 196 3,468,454 873.497 307,182 28,110 19,488 *2,024 89,949 184,551 * 14,035 51.282 47,114 52,890 *3,779 82,705 429,430 31,074 249,190 315,733 315,733 1.041,201 1,575,670 626,288 '19,986 1,426 '2,460 *3,246 26.601 -88,915 *1,163 -4,592 '977 5,446 128,446 *2.921 40,200 168.380 168.380 135,415 524.113 5,490,520 1,847,417 130,916 282,356 300,123 -1,570 302,774 ' 714 313.704 25.434 82,252 56.141 70,032 ' 1,545 128.429 369.691 81.438 263.577 486,077 487,212 *1,135 -3 1,459,707 3,032,881 Cost of win and operations, total . . ............ Cost of labor ............................. Inventory, beginning of year ................. Inventory, end of year ...................... Bad debts it= sales or services ............. Car and truck expenses ................ ..... Oepletim ...... .......................... Depreciation ....... Commissions Mortgage interest ...... ..................... Other interest .............................. Office expenses ......... .................. Pension and profit-sharing plans ............... Insurance . ~ ............... .............. Rent on business property . ................... Employee benefit programs ......... _ ..... Travel and entertainment ..................... Utilities and telephone ....................... Net salaries and wages ...................... Gross salaries and wages . . . . . ........... ~7. Lew: Jobs credit .......................... Windfall profit tax withheld .......... ......... Other business deductions ................... Not Income ......... ; ...................... .1 32.255 20,491 -7 -1,134 *2.301 2.663 *157 18,105 61,152 '2,303 27,204 94.653 94.653 -6 238,252 259,763 60,168 *2.287 101,520 *2.682 '14.092 *4.870 11,791 8,292 *28,494 36,981 31,398 *49,057 *49,057 142,977 192,058 Footnotes at end of table. Table 2.-Nonfarm Sole Proprietorship Businesses: Income Statement for Selected Industries, 1986-Continued [All figures are estimates based on samples-money amounts are in thousands of dollars] I Business services Item Services to buildings Management and public rela tions (91) Automobile repair shops Other busin as earylow Total Total General automobile repair shops (95) Other womobile repair (96) Automobile parking and other servicas (97) servicei-comiluad Automobile repair and services Mjscol~ larew. repair services Amusement and hiscroustion services. including motion pictures Producer, orchostras. and entertainers (99) (100) Total Advertising (88) Businesses with and without net Income Number of returns .......................... .. .................... 1,765,601 42,641.686 41,484,093 1,157,583 10 30,522,545 9,279,610 1,151,485 531,081 636,504 49.702 1.811.890 7.299 2.996.692 548.970 246.662 581,373 503,235 76,247 623,379 993.327 - 1,751 987,922 998,127 3.641,65,3 3,657,246 15,593 7.760 7.166,947 12,119,141 14,059.105 1,939,964 (89) (90) (92) (93) (94) (98) 63,798 2,756,9D6 2,714,741 42.165 T) 2,077,649 1.085,118 '31,891 *2.776 *2.476 269,055 2,972,809 2.951,517 21.292 1,991,504 590.135 259.750 -4 '45 '626 260,284 117,138 '44,421 *22,679 25,559 22,616 .1 71.074 23.158 37.725 56.340 355,103 357,284 '2,181 .1 363,976 981,306 1.047,954 66,649 443,821 10,326,056 9.853.590 472,457 .1 5,398,786 776,487 59.691 49.990 45.494 17.884 396,352 4,932 528,522 128,965 75,497 165,604 143,100 21,233 87,6154 212,602 776 502,573 222.615 436,706 441,235 *4.529 1,702 1.675,550 4,927,270 5.408,092 480,822 988,927 26,585,916 25,964,245 621.670 .1 21,054,608 6,827.870 800,152 478,311 588,489 30,362 1.053,324 2,315 2.268,930 321,940 145,406 383,979 300,591 54,977 448.205 704.751 338 402,979 660,043 2,840.905 2,849,788 *8,883 6,057 4.601,634 5,531,308 6,911,525 1,380.217 315,574 16,682,000 16.4118,781 192,782 14,937,920 6.419,268 617,051 314,014 384,769 6,065 493,989 1,048.019 110,586 198.3G1 177.330 70,870 -1,901 427,822 910,107 41,497 588,543 1,811,484 1.814.262 -2,779 -6,580 2,622,263 1,744,080 2,263,757 519,677 264,940 13,539,563 13.530.100 9,026 11,880,577 5,926,385 530,485 302,1132 373,336 4,744 267,496 524,445 '66,198 96,083 114,704 53,022 * 1.854 300,877 706,247 30.844 398.408 1,532,639 1,534,575 1,936 1,846,786 1,658,986 1.969,506 310.519 140,575 7,157.853 7,150.644 6.772 6,262,484 3,482.568 401,246 200,416 205.314 *2.165 147.420 752 242,606 '4,675 69,656 63,517 28.232 * 1,840 154.077 349.047 '969 16,871 172,260 813.637 815,573 '1,936 712,192 895,369 1,049,9a6 154,617 124,365 6,381,710 6,379,457 2.254 5,618,093 2,443,818 129,239 102,416 168,022 *2,579 120,076 281,839 '61,523 '26,427 51,187 24,789 146.aOl 357.199 *1,545 13.973 226,148 719.002 719.002 -6,580 1,134,594 763,618 919,520 155.902 50,634 3.142,437 2.958.680 183,756 3,057,343 492,883 *86.565 '11,182 11,433 * 1.321 226,493 523,574 44,388 102,218 62,626 17,848 *47 126,945 203,860 .6 10,653 190,135 278.845 279,687 775,478 85,093 294,251 209,158 303,154 8,469,322 8,442,190 27,132 7,135,992 3,487,193 428,203 406,058 441,922 -4,425 365.756 469,279 47,426 55.771 82,918 81,309 *32,494 198.5136 229,676 '28 96.910 287,599 332.524 332,524 1,364.096 1,333,330 1,559,283 225,953 417,008 8,469,283 8,123.113 346,150 .1 7,896.782 1,591,338 89.566 135.653 310,097 453 3D6.705 392 1,123,077 223.497 127,220 102,1132 78,022 4.560 195,580 346.410 1.343 260,306 252.198 753.020 753.329 250 2,529,580 572,601 1,872,173 1.299.672 201,423 2,140,840 2,081,669 59,171 1,614,152 195.233 51,438 7,539 9.416 .I 147,607 196 292.122 63,244 14,171 25,332 15.436 1,039 22,154 69.091 336 87,106 51,114 49,585 49,610 '25 580.111 526,688 812.598 285.910 Business receipts, total Income from sales and operations , , . , ....... Other business income , . . ............ .... Windfall profit tax credit or refund - .. .. .. , Business deductions, total ................... Cost of sales and operations, total ... ......... Cost of tabor . . . . ~ ....................... Inventory, beginning of year ~ .... ........... Inventory, end of year ..... ....... Bad debts from sees or services .... Car and truck expenses , . , . , . ....... . ., ,, Depletion . . , . , ...... .... ................ Depreciation . ~ . . . . .... .... ............. Commissions .............................. Mortgage interest ...... ............... .. . Other interest . . ~ . . , , , . .. .... ..... .... Office expenses . . ~ . ~ , . , ......... ......... Pension and profit sharing plans .. .......... Insurance Rent on businew property ....... .......... Employee benefit programs .. . , .......... , Travel and entertainment ..................... Utilities and telephone . ~ ............... Net salaries and wages ....... , , ... Grow salaries and wages . ., . .......... Less: Jobs credit ... ............ ..... Windfall profit tax withheld ... Other business deductions ...... Net Income lem deficit ....................... Net income . , , . , . , .... .................... Deficit ... ....... ........................ Businesses with net income Number of returns .......................... 101.930 82.101 53,644 *3,080 6.231 36,927 -5 16,417 52.816 44,646 59.128 8.938 8,938 525,786 679,257 691,534 12.277 1,416,930 37,051,227 36,053,544 997.674 .1 22,992,122 7.658,079 1.092,746 452.857 536.779 17.205 1,346.572 5,159 1,827.856 506,009 87.408 304.660 424,219 75,431 438,487 740,327 1,295 754,082 775,064 2,686,419 2.693,505 '7.086 6.134 5,337,716 14,059,105 61,757 2,702,705 2,660.808 41.897 T) 2,011,171 1,055.969 *31.819 '41 '828 99,821 '48 79,258 53,599 '2.687 * 5,132 34,624 16,339 52,648 40.425 58.039 8.180 8,180 503.573 691,534 248,867 2,518,609 2,498,604 *20.004 1,470,655 509,870 258,778 -4 *45 '626 216,318 73,791 *44,113 * 3,405 25,099 20,016 1 35,257 33 21 '028 34,889 42.413 176,811 178.992 *2,181 266,349 1,047,954 356,884 9,624,843 9.219,990 404.a45 .1 4,216,751 727.120 56.854 30.521 27,873 2,501 286,580 3,689 392,828 101,599 26,055 99,944 115,057 20,727 1 73,161 56,087 415 389.637 172.435 408.948 409.670 *722 84 1,239,883 5,408,1392 ' 749,430 240,301 12,403,512 12,225,487 177,588 212,368 10,572,347 10,566,366 5.544 '437 8,602,842 4,409,774 367,943 224.947 2153,413 '2,832 218,261 374,078 '11,444 a4,589 76,651 34,691 '1.854 219,791 496,858 * 1,545 20.164 294.726 1.077.739 1.079.675 -1,936 1,271,265 1,969.608 , 112,806 5,298,809 5,293.395 -4,977 99,562 5,273.538 5,272,971 *567 35,933 1,831,165 1.659,121 172.044 231,674 7.841,029 7,814,308 26,722 235,577 8.131,407 5.907,576 223,815 128,860 1,761,468 1,704.031 57,437 Business decelpits, total ...................... Income from sales and operations ..... ..... Other business income . . ~ .. ................. Windfall profit tax credit or refund ... Business deductions, total ........... 22,205,070 21,674,142 530,928 T) 15,293,545 5.365,120 745,296 422,292 508,770 13,250 743,852 1,421 1,281,979 306,699 55,261 174,485 254,522 54,671 313,730 510.564 243 289.132 502,177 2,092.480 2,096.662 *4,182 6,051 3,327.910 6,911,525 ................... 10,139,755 4,742.385 372,472 235,890 293.490 -2,988 362.348 '22 534,527 48.073 101.976 90,794 43.989 -1,901 280,541 628.301 * 1,551 22,233 403,234 1,292,189 1,294,125 '1.936 1.576,123 2,263,757 4,248,823 2,336.119 240.523 180,524 185.779 -1,366 121,357 163,955 '3,946 *60,173 39,104 14,024 ~ 1,840 103,690 209.221 7,510 124,454 551.590 553,527 4,3S4,018 2,073,655 '127,421 44.422 97,634 * 1.466 96.904 210,122 * 7,499 '24,416 37,547 20.667 115,901 287.637 * 1,545 12,654 170.272 526.149 526.149 1,538,914 332.611 *4.528 '10,943 10,076 '157 144,088 .1 160.450 *36,629 '17,387 14,143 9,298 *47 60,750 131,443 -6 2.069 108,508 214,450 214,450 6,281,746 3,121,007 417,047 281,353 302.615 '4,425 323,092 384,666 '20.283 52,529 62,713 68.938 *32,494 176,386 179,259 82,904 226.040 321.520 321,520 4,259,234 1,049.685 55,430 106.397 272,930 295 178,765 253 430.937 151,910 57,960 41,190 49.049 2.478 112,7613 192,996 1,238 173.738 156,291 486,322 486,510 948,870 100,141 '25.137 7,386 8,988 .1 102.425 156 134,061 50,586 9.446 16.475 9,672 1,039 17,295 25.643 334 57.900 32,481 42.509 42,53fil Cost of miss and operations, total ... ... Cost of labor ........ .......... Inventory, beginning of year , . , ......... Inventory, end of year . ~ . ~ .......... Bad debts trom sales or services ... ...... Car and truck expenses . ....... ..... ...... Depletion ..... Depreciation ..... __ .................... Cornamssons . . . . . , , ....................... Mortgage interest ...... ......... __.. . Other interest . ~ ...... ..................... Office expenses . . ~ . . . . . .......... _ ....... Pension and profit-sharing plans . , ....... __ Insurance .. . .... ......................... Rent on business property ...... ............. Employee benefit programs .... .... , ..... Travel and entertainment . .. , . . . ...... Utilities and telephone , . ~ ........... ...... Net saltuies and -gas ................... Gross salaries and wages .... . .. . Le- Jobs credit ..... ............. Windfall profit tax withheld ..... Other business deductions . ..... Net Income Foamot ................................ 510.273 1,049,986 , 760,992 919,520 304.858 2914,251 j 1,225,461 1.559,293 1.173.305 1,872,173 348.621 012,598 ro at eM of um,. Table 2.-Nonfarm Sole Proprietorship Businesses: Income Statement for Selected Industries, 1986-Continued [All figures are estimates based on samples-money amounts are in thousands of dollars) Services-Continued Amusement and recreation services, including motion pictumes-Continued Its. _~p nd Pro..far. 7 Club. ftaar.nal ] Reich., including track operation 0" amusement and recreation sal (103) 1 Other and medical health sal.c., Legal service. Educational -i0m; Accounflng. auditing, and bookkeeping services Engineering and architectural services Other acoo~mllng. auditing, and pop kkeeping servior. (113) Other service. 2 Nature of btientras rim allocable Medical and health services Total of physicians Offices Offices of dentists Certified Total public accountant, (101) Businesses with and wIthout net Income Number of returns .......................... 10,057 155,544 153.222 -2,322 47,770 *70 (102) (104) (105) (106) (107) 1 (108) (109) 1 (110) (111) (112) (114) (115) 59,968 1,355,581 1,232.803 122,758 145,560 4,817,319 4,655.419 161.899 4,549,187 1,300,238 34.517 112.052 288,152 222 94,276 '25 565,461 92,543 99.072 44,460 55.459 852 14?,315 257,517 *905 116,079 179.667 625.777 625.897 *120 -4 974,316 268,132 695,821 427,688 557,428 38,458,197 37,623,108 835,075 *14 22,139,452 2,340.896 331,941 190,550 211,283 24,736 676,184 3,396 1,504,232 83,749 304,870 371,381 626813 140,069 1.342,446 1,695,653 27,855 391,779 903,163 4,790,724 4,799,941 9,217 467 6.911,041 16,318,745 16,853,272 534,527 194,673 18,508,857 17,906.804 602,040 *14 8,797,763 390.423 79.211 6,482 20,849 12,050 277,227 1,407 558.319 35,220 86,243 108,233 312,838 80,760 882,819 724,531 15,076 181.813 363,658 1,665,570 1,671,602 6,032 144 3. 101 ~432 9,711,094 9,893.929 182,834 79,904 9,158,916 9,093,019 65,897 6,038,631 772,722 126,281 *2,040 *3,834 1.800 76.031 '1,368 473,065 22,557 70,197 179,971 153,693 43.565 233.802 391,220 5,973 68,561 207,233 1.626,342 1,626,342 '56 1,710.274 3.120,285 3,226,907 106,622 282,11151 10,790,424 10,623,285 167,138 . 1 7,303,058 1,177,751 126,449 182,028 186,600 10,886 322,926 621 472.847 25,972 148,430 a3,177 160,082 15,744 225,825 579,901 6.805 141,404 332,272 1.498,812 1,501,997 *3,185 2.D99.335 3,487,366 3,732,436 245.070 228,399 13,934,038 13,571,961 362,017 *60 7,516,732 461.394 32,732 25,263 26,600 10,437 295,260 2.207 481.364 67,862 57,020 109,126 390,132 48,533 272,124 703,994 11.266 245.470 386.437 1,384,152 1,387,259 3,106 22 2,589,930 6,417,305 6,593.762 176.457 181,254 1,112,315 1,089,189 -15,629 '38.755 816,930 85,988 '250 13,710 10,271 * 146 76,957 -5 75,678 18,579 *9,550 10,752 21,424 * 1,017 11.442 64.752 41,210 37,681 81,479 81,479 280.273 295,384 413,333 117,948 150,823 4,408,736 4,319,152 89.584 2,434,295 299,075 128,889 '24.480 *24.832 9,172 157.577 304 266,136 1,692 24,582 26,472 67.030 25.012 61,201 106,025 * 1,555 125,650 91.389 259.010 281,440 '22,430 912.195 1,974.442 2.140,236 165,794 251,945 5,231,128 5,004.908 226220 T) 3,138,564 135,206 -68,482 -5,247 *4.739 *3,108 171,924 .8m 318,321 22,102 35,160 63,854 121,201 11,290 86,234 225.112 '6,606 1130,005 135.773 648.433 B48,433 31.719 1,252,629 1.214,100 38,529 T) 743,229 *9.606 *405 44,728 '22 84.982 '5.633 * 1.816 16,475 36,631 * 1,032 32,781 63.228 -2,160 23,187 48.131 174.a66 174,866 220,226 3,971111,499 3. 760~808 187.691 2.395,335 125,BW *68.482 '5,247 '4.739 *2.703 127,197 *661 233 .339 16.469 33 .344 47 ,379 84 .571 10 .258 53 .454 161 ,884 -4 ,446 76,818 87,642 673,567 673,567 299,226 5.082,430 4 ,970 .787 111 .643 T) 3.522,423 1 013 ,262 . IG4 ,628 42 ,976 68.405 11 ,579 222 ,649 1 , 632 281 , 180 50,277 56.497 44.426 58.050 3. 190 59,393 118,405 *23 145,055 101 ,065 305,574 305,574 '1 .444 1.048,722 1 ,560, 007 1 ,846 .415 286,4D9 272,001 8,285,646 8 , 109.816 , 175.830 T) 6,500,017 3 .088 ,599 265.803 256 ,384 254,207 1 ,608 214 ,740 271 351 .436 31 ,D99 75 ,741 115 .579 41 .507 61 .777 173 .445 204,007 *2.645 64,639 178,354 218, 787 238,669 ' 19.882 '33 1.675,749 1 , 765 ,629 2, 150.350 364.720 Business receipts, total ...................... income from miss and operations ............. Other ausiness income ... .... ....... ...... Windfall profit tax credit or refund . . ~ ............ Business deductions, total ................... 1,685,674 95,797 *3.611 '16.062 '12,528 '144 46,184 166 264,964 67,521 13.935 33,036 6,208 *2,504 31,094 19,774 102 48.136 21.372 77,648 77.811 *164 '58 957,031 -330,093 250,128 580,221 Cost of miss and operations, total ... . ........ Cost of labor . ~ : ~ , ............. .......... Inventory, beginning of year ............ Inventory, end of year , . B d debts from sales or services ......... C :r and truck expenses ...... ............... Depletion .......................... . Depreciation . .................... Commissions ....... .................. Mortgage interest .......... ........... Other interest ... ......... ................ Office expenses . . ......... ................ Pension ago profit-sharing plans ............... Insur nce - ............. .... ........... Rent on business property Employee benefit programs ....... ....... Travel and enterrosinment . . . ........... Utilities and telephone ......... ...... Net salaries and wages . . ~ , . . , .............. Grow saiarles and wages .... ......... Lem: Jobs credit . . . ~ ............ _ ...... Windfall profit tax withheld ........ ........... Other business deductions . .... ............ . lot Income less deficit ....................... Net income. ............... _ .. ....... _ Deficit . ~ ......................... ........ Businesses with net Income lumber of returns .......................... 18,637 .1 530 '189 *43 -5 *919 165 *17 8,984 45 'it 18.121 107,774 113,626 * 5.853 853,352 2,092.S64 2,170,027 77,463 197,547 509,401 519,357 9.957 655,805 1,583.164 1 .650 ,670 67,506 5.001 152,545 151,704 *841 38,919 '70 * 18,270 .1 *261 *67 *43 -5 -918 *165 '17 '29 '8,736 *25 *11 *11 10,297 113,626 17,651 815,049 801,615 13.417 84.065 3,402,345 3,250,225 152.120 2,706,525 891,882 30,293 92,715 258.218 *190 45,285 *25 245,652 89,929 48,276 19,950 36.607 852 86.331 152,991 * 896 74,666 117,505 383,475 383,475 .1 512,011 695,821 hich't 476,658 36,334,367 35,515,847 818,506 '14 19,481,096 2.099,647 303.256 190.416 200,209 23,270 580,507 2,950 1,335,968 69,166 237,978 319,914 587,720 139,650 1,208,330 1.557,445 25,244 348,293 806.546 4,250.779 4,259.950 9,170 467 5.887,223 16,853,272 as cased. 168,178 17,948,303 17.351,097 597,193 '14 8,064,374 355,768 76,343 6,349 10,270 12.050 250,810 966 514,566 35,058 76,331 82,496 297,305 80.614 798,904 710,365 12,590 150,639 344,823 1,578,536 1,584.568 6.032 144 2,752407 9,893,029 74,087 9,047,lie 8,981,482 65,635 5,820,211 754.284 125.336 ~2,040 *3.834 1,750 73,825 * 1,367 446,328 22.082 66,245 168.996 150.099 43,540 224,890 377,656 5,970 67.563 200.929 1,608,505 1,608,505 1,606.128 , 3,226,907 234,391 9.338.947 9,183.268 155.678 . .1 5,606,511 989,594 101,576 182,028 186.104 9.470 255.872 *617 375.074 12,025 95,102 68422 140.316 15.496 184.536 469,424 6684 130,091 260.794 1,063,739 1,066,877 '3.139 '267 1,528,688 3,732,436 194,538 13,733,666 13,375.534 358.072 *60 7,139,904 454,482 32,732 25,261 26,086 8.872 265.751 2.134 441.776 66.871 54.083 98,264 356.414 48.332 265.963 673,307 10,498 222,675 375.852 1,342.126 1,345.232 3.106 22 2,452,484 6,593,762 125,513 907,852 888.082 -18,985 *38,755 494,520 78.140 125,826 4,300.234 4,213,758 86,476 2,159,998 268.882 125,871 * 1.168 *3.538 -8,349 138,323 *223 180.893 1,692 21,940 24,419 60.070 25,012 54,813 94,511 '1,555 105.500 80,801 246,164 268,594 '22,430 T) 826.850 2,140,236 227,153 5,189,829 4,966.335 223,494 3,019,802 134,695 '68,482 *5,247 '838 *2,703 168.073 *869 296,626 22,083 33.967 63,510 109,071 11,289 81,633 215,648 -6,606 97.557 128,434 837,648 837,648 a09,191 2,170,027 20,674 1,248,769 1,212.952 '35,807 729,401 *9.6D3 - 198,479 3,941,070 3,753,383 187,687 2,290,400 125,092 '68,482 -5,247 838 229,850 4,250,230 4, 151 ,127 99 ,103 2,403,814 656 .675 44 ,988 21 ,904 32,143 *5 .581 183 ,555 457 154 ,027 48 ,600 26 .692 10 .880 47,360 1 , 733 40,813 80,786 112 ,235 78 .318 217 ,567 217 .567 -1 ,444 737,077 1 1,946,415 199,473 7.510,768 7 ,342 ,895 167 .873 5,360,418 2,617 .2118 250.566 221 ,873 239,884 702 155 ,267 '154 268, 174 29.435 49.231 71 ,047 26 ,992 61 ,777 138 ,442 166.805 -2,574 54,431 137,905 197, 107 216,989 '19.882 1,383,086 1 2,150,350 3usiness receipts, total ...................... Income from sales and operations .... ....... Other busimem, income . , .... ........... Windfall profit tax credit or refund . . . . ........... 3usiness; deductions, total ................... 564,920 '57,593 *6,296 *5.724 '17 12,785 *67 50,963 11.327 *194 4,761 1,852 *421 9,124 14,334 -8 32,436 6,279 60,327 60.491 *164 '55 302,376 250,128 Cost of miss and operations, total .. ....... .... Cost of labor . , . ~ . ~ . . . . , ....... .......... ~nventory, beginning of year ................. nventory, end of year . . ~ . . . ...... ....... Bad debts from sales or services . ., .... .. .. Car and truck expenses . , ... ..... .... .... Depletion . . ~ , . ., ........................ Depreciation . . . . . .... .. . ................ Commissions . . . ......... . .... ...... Mortgage interest , ..... ....... ....... Other interest .... . .... .... .. .. ....... Off.. expenses ....... ......... ..... .. . Pension and profit-sharing plans . .. .... ....... insurance , ................ . , ..... .... Rent on business property ........ .. Employee benefil programs Travel and enterrainnnent ....... ....... .. Utilities and telephone _ ............... Net salaries and wages .. .... .... .... Gross salaries, and wages ....... ....... Lem Jobs credit , . .... ............ ..... Windfall profit tax withheld .... ........... Other business deductions ..... ......... let Income ................................ '7,521 . '146 51.338 .5 26.660 17.566 '884 2,638 15.392 1.017 4,651 35,673 30,863 26,245 35.577 35,577 167,725 413,333 44.656 *22 54,492 '5.633 ' 1,8 16 16.462 36,5113 '1,032 31,121 63,221 22,889 47.640 174,858 174.858 187.215 S19,357 1 *2,703 123,417 '847 212,334 16,450 32. 151 47,049 72.488 10.257 50 .512 152 ,427 74 ,668 80,794 662,789 662,769 621,976 1,650,870 ' This estimate should be Used with -Oon because of the small number of sample returns on (1) Lem than $500. NOTE: Detail may not add to total because of 1.1d,ng