2005 Corporation Source Book of Statistics of Income
Returns of Active Corporations
Balance Sheet, Income Statement, and Selected Items, by Minor Industry, by Size of Total Assets
(All figures are estimates based on samples--money amounts and size of total assets are in thousands of dollars)
ALL INDUSTRIES
Returns with Net Income $1
Zero under
Total Assets $500
1 Number of returns............................................. 3,324,260 355,466 2,363,382
2 Total assets........................................................ 60,064,412,854 - 241,920,876
3 Cash................................................................. 2,500,402,563 - 67,909,022
4 Notes and accounts receivable........................ 11,132,767,537 - 27,416,371
5 Less: Allowance for bad debts..................... 146,967,225 - 251,125
6 Inventories........................................................ 1,258,506,656 - 26,156,555
7 U.S. govt. obligations, total............................... 1,554,465,177 - 184,844
8 Tax-exempt securities...................................... 1,105,041,973 - 66,996
9 Other current assets......................................... 4,680,786,271 - 11,618,743
10 Loans to shareholders..................................... 406,472,483 - 17,490,473
11 Mortgage and real estate loans....................... 4,631,910,200 - 1,174,689
12 Other investments........................................... 23,235,039,255 - 9,727,004
13 Depreciable assets.......................................... 6,744,804,467 - 235,279,623
14 Less: Accumulated depreciation................ 3,307,684,282 - 175,056,647
15 Depletable assets............................................ 259,434,512 - 565,848
16 Less: Accumulated depletion...................... 114,052,780 - 325,451
17 Land................................................................. 307,062,436 - 6,237,011
18 Intangible assets (Amortizable)....................... 2,605,569,214 - 17,092,120
19 Less: Accumulated amortization................ 413,952,493 - 7,717,992
20 Other assets.................................................... 3,624,806,890 - 4,352,792
21 Total liabilities.................................................. 60,064,412,854 - 241,920,876
22 Accounts payable............................................ 5,448,276,783 - 22,827,239
23 Mort., notes, and bonds under 1 yr.................. 3,639,108,370 - 21,197,685
24 Other current liabilities..................................... 15,490,845,501 - 26,075,295
25 Loans from shareholders................................. 339,194,392 - 40,392,036
26 Mort., notes, bonds, 1 yr or more.................... 6,961,320,215 - 51,003,882
27 Other liabilities................................................. 6,416,529,053 - 4,028,645
28 Net worth......................................................... 21,769,138,539 - 76,396,096
29 Capital stock................................................... 2,018,657,134 - 22,897,595
30 Additional paid-in capital................................. 15,118,438,032 - 29,399,173
31 Retained earnings, appropriated.................... 201,417,733 - 1,012,536
32 Retained earnings, unappropriated................ 5,482,470,801 - 32,310,853
33 Less: Cost of treasury stock....................... 1,051,845,162 - 9,224,061
34 Total receipts................................................... 21,857,896,027 309,082,859 1,354,293,061
35 Business receipts............................................ 18,444,180,132 227,519,076 1,329,471,640
36 Interest............................................................. 1,595,365,735 36,673,607 913,422
37 Interest on govt. obligations, total.................... 46,547,425 852,252 39,814
38 Rents............................................................... 123,261,836 938,546 584,564
39 Royalties.......................................................... 133,932,171 480,556 177,167
40 Net ST cap gain less net LT loss..................... 37,832,879 1,201,175 127,537
41 Net LT cap gain less net ST loss..................... 149,712,795 15,193,371 1,548,159
42 Net gain, noncapital assets............................. 68,469,935 4,995,580 2,184,326
43 Dividends, domestic corporations................... 18,711,464 74,127 93,812
44 Dividends, foreign corporations....................... 358,710,566 3,494,694 17,730
45 Other receipts.................................................. 881,171,087 17,659,876 19,134,889
46 Total deductions.............................................. 19,688,522,579 255,741,256 1,232,231,808
47 Cost of goods sold........................................... 11,727,837,394 143,353,352 523,203,007
48 Compensation of officers................................. 342,905,123 6,210,266 131,918,207
49 Salaries and wages......................................... 1,909,153,794 20,289,470 188,432,642
50 Repairs............................................................ 120,451,993 1,756,277 11,265,858
51 Bad debts........................................................ 96,516,681 918,638 1,023,448
52 Rent paid on business property....................... 335,328,643 5,142,604 53,521,727
53 Taxes paid....................................................... 392,845,763 4,973,421 36,278,212
54 Interest paid..................................................... 1,124,419,802 30,725,758 6,412,391
55 Charitable contributions................................... 16,459,459 122,200 233,515
56 Amortization..................................................... 109,295,744 619,014 1,249,911
57 Depreciation.................................................... 416,010,728 4,348,157 15,377,831
58 Depletion......................................................... 12,930,990 100,734 44,062
59 Advertising....................................................... 215,600,673 2,004,401 13,628,000
60 Pension, profit-sharing, etc., plans.................. 122,640,343 1,338,776 10,237,583
61 Employee benefit programs............................. 251,148,595 2,051,713 12,674,423
62 Domestic production activities ded.................. 9,331,628 92,648 18,111
63 Net loss, noncapital assets.............................. 17,071,401 577,349 123,290
64 Other deductions............................................. 2,468,573,823 31,116,478 226,589,590
65 Total receipts less total deductions................... 2,169,373,448 53,341,603 122,061,254
66 Constructive taxable income from
related foreign corporations........................... 112,056,087 448,407 7,288
67 Net Income....................................................... 2,234,882,109 52,937,759 122,028,727
68 Net income (less def), Form 1120S................... 348,078,943 9,520,375 105,825,824
69 Statutory special deductions, total..................... 698,157,304 24,746,947 7,008,918
70 Net operating loss deduction........................... 138,371,717 5,726,093 6,731,183
71 Dividends received deduction.......................... 264,065,657 2,277,249 65,610
72 Income subject to tax...................................... 1,200,432,619 19,004,137 9,246,766
73 Total income tax before credits......................... 418,700,595 5,712,528 1,763,112
74 Income tax....................................................... 415,977,792 6,206,653 1,766,166
75 Alternative minimum tax.................................. 3,234,066 100,239 9,373
76 Foreign tax credit............................................... 81,906,393 535,714 42,083
77 U.S. Possessions tax credit............................... 883,735 1,412 [1]
78 Nonconventional source fuel credit................... 3,418,404 13,280 [1]
79 General business credit..................................... 13,496,992 75,938 23,377
80 Prior year minimum tax credit............................ 7,110,465 59,377 2,506
81 Total income tax after credits........................ 311,749,538 5,026,808 1,695,146
Distributions, except Form 1120S:
82 Cash and property except own stock.............. 673,480,871 23,775,616 2,234,006
83 Corporation's own stock.................................. 15,141,841 *969,722 *1,475
Source: IRS, 2005 Corporation Source Book of Statistics of Income. Publication 1053.
U.S. Total
of total assets are in thousands of dollars)
Size of Total Assets
$500 $1,000 $5,000 $10,000 $25,000
under under under under under
$1,000 $5,000 $10,000 $25,000 $50,000
232,757 260,178 45,510 29,928 11,378
164,105,045 556,992,415 317,685,285 458,736,085 399,787,180
33,549,396 84,865,010 40,812,157 52,883,598 40,052,679
27,867,509 127,242,625 78,953,063 113,907,365 99,357,476
401,502 1,388,534 947,132 1,959,980 2,352,461
23,652,676 104,023,288 66,666,296 93,603,237 61,587,801
144,488 1,228,491 881,898 4,771,414 8,903,626
238,709 550,913 719,313 2,107,682 4,264,738
10,259,965 38,623,804 22,544,213 30,917,430 27,003,432
7,052,223 11,647,379 3,762,855 3,934,373 2,381,685
857,345 4,262,093 3,589,763 4,138,992 6,506,311
9,230,698 39,543,210 25,489,537 49,223,792 60,067,655
115,315,492 291,386,321 139,009,358 182,269,253 140,151,818
79,917,636 187,920,144 84,931,452 107,085,276 78,027,131
237,333 948,383 777,071 1,373,259 1,965,286
127,157 586,048 432,790 659,771 795,158
7,951,465 24,293,870 9,655,268 11,450,212 8,371,051
8,228,493 17,391,534 8,637,495 13,465,122 15,893,439
2,966,494 7,009,203 3,061,051 4,592,454 4,440,588
2,932,040 7,889,424 5,559,427 8,987,837 8,895,520
164,105,045 556,992,415 317,685,285 458,736,085 399,787,180
19,566,393 83,062,331 50,303,560 69,042,204 53,598,030
12,078,291 58,057,286 47,065,778 69,306,957 44,721,480
13,564,544 55,210,109 34,119,945 54,880,766 64,434,120
15,077,917 35,206,855 12,012,585 13,057,207 6,632,275
34,924,601 103,585,676 49,428,315 62,044,107 51,613,468
3,726,889 13,055,240 6,827,146 13,162,795 14,111,114
65,166,409 208,814,918 117,927,956 177,242,049 164,676,694
8,349,099 24,773,536 13,187,350 20,083,207 21,160,057
19,181,233 42,482,293 30,340,200 55,026,881 74,252,217
1,394,007 2,132,356 639,325 1,023,374 836,251
41,346,887 154,239,475 79,712,812 109,229,503 74,617,156
5,104,817 14,812,742 5,951,731 8,120,917 6,188,987
495,680,706 1,433,891,708 781,488,658 1,002,333,529 674,880,247
481,150,250 1,403,053,455 764,116,996 977,100,521 653,523,759
485,877 1,785,144 1,068,763 2,053,099 2,921,318
22,249 101,404 113,401 182,727 319,435
523,581 1,029,830 492,334 730,833 887,677
43,240 457,890 222,907 359,773 606,277
106,843 256,862 104,369 279,793 242,398
1,273,725 3,996,251 2,104,155 2,661,429 2,724,989
1,010,523 2,904,096 1,341,022 2,212,900 1,609,176
93,856 336,217 143,018 187,331 117,346
9,287 166,912 100,504 143,001 452,143
10,961,275 19,803,648 11,681,189 16,422,123 11,475,729
460,390,941 1,350,364,438 741,020,205 949,282,257 634,814,349
252,952,732 891,629,908 540,600,383 714,905,023 466,450,721
27,191,307 53,342,219 18,525,480 17,673,821 9,393,968
62,920,028 141,352,564 65,388,698 76,907,729 55,304,042
4,274,038 9,388,462 3,837,810 4,007,493 2,768,490
803,351 2,659,194 1,278,738 1,592,264 1,148,312
14,515,185 33,064,282 14,565,954 15,702,775 9,803,274
12,545,700 29,753,041 13,367,125 15,819,770 10,681,477
3,568,873 10,313,303 5,594,486 7,529,069 5,977,628
97,760 303,028 155,095 197,687 164,572
493,467 1,138,670 530,746 979,833 1,157,855
7,243,599 18,634,348 8,673,489 11,496,898 8,788,504
45,368 154,878 147,858 237,023 258,251
4,106,887 11,691,619 4,953,875 7,306,622 5,415,904
2,398,456 5,851,663 2,934,996 2,874,396 2,256,670
4,687,501 14,702,564 7,052,688 9,752,014 6,989,860
8,612 65,796 56,308 97,698 89,649
97,469 227,767 117,925 156,164 226,764
62,440,609 126,091,131 53,238,551 62,045,978 47,938,409
35,289,765 83,527,270 40,468,453 53,051,273 40,065,898
*26 49,499 15,378 87,768 245,257
35,267,542 83,475,365 40,370,430 52,956,314 39,991,720
26,036,436 61,509,855 28,209,582 34,848,822 21,472,013
4,807,413 7,269,191 2,893,919 4,775,263 5,146,487
4,611,983 6,478,483 2,446,648 4,005,880 3,579,260
71,943 314,974 161,149 229,500 342,378
4,473,747 14,901,175 9,362,296 13,421,262 13,472,248
1,077,812 4,549,327 3,159,689 4,612,921 4,674,597
1,065,580 4,514,794 3,129,177 4,557,695 4,604,573
11,274 38,542 28,633 52,536 60,174
2,951 56,069 18,461 61,209 163,355
495 1,719 8,224 9,650 27,482
*129 *7,269 *2,832 *1,103 *1,064
28,808 98,300 47,643 77,461 80,852
1,985 31,678 26,752 40,349 37,968
1,043,444 4,354,278 3,055,777 4,423,028 4,363,789
1,004,009 3,297,340 1,834,376 3,425,568 4,939,044
*7,692 *65,694 *62,304 11,643 105,571
ets
$50,000 $100,000 $250,000 $500,000 $2,500,000
under under under under or
$100,000 $250,000 $500,000 $2,500,000 more
7,365 7,346 3,841 5,020 2,090
544,623,653 1,202,700,169 1,388,562,274 6,411,190,606 48,378,109,264
39,404,055 69,082,253 60,182,092 224,428,161 1,787,234,142
138,160,947 301,742,610 297,125,348 1,034,519,774 8,886,474,451
2,969,127 5,734,817 4,905,110 17,351,791 108,705,645
54,321,082 70,272,229 55,423,558 210,753,693 492,046,242
22,462,600 61,571,178 67,341,202 236,615,805 1,150,359,629
12,768,345 45,333,041 58,149,070 206,140,876 774,702,291
27,580,228 54,440,969 50,634,405 233,593,040 4,173,570,040
1,652,802 1,774,010 2,873,942 33,275,775 320,626,965
15,503,609 51,108,614 75,050,325 269,070,731 4,200,647,726
128,923,602 340,756,249 520,260,324 2,824,186,734 19,227,630,452
138,311,063 230,623,130 194,791,545 913,018,342 4,164,648,523
74,512,950 120,963,492 98,629,423 420,579,551 1,880,060,582
2,122,674 5,336,828 7,984,970 36,557,553 201,565,308
896,975 2,149,183 3,752,377 14,439,482 89,888,389
8,379,313 12,993,401 10,595,149 53,344,396 153,791,301
28,367,611 74,082,070 72,461,215 439,723,147 1,910,226,967
6,110,892 14,048,733 11,248,955 71,627,760 281,128,370
11,155,667 26,479,811 34,224,995 219,961,164 3,294,368,214
544,623,653 1,202,700,169 1,388,562,274 6,411,190,606 48,378,109,264
58,427,719 113,712,492 112,045,660 653,279,896 4,212,411,260
36,370,321 48,499,401 49,217,305 182,925,653 3,069,668,213
130,449,980 320,058,222 347,467,529 967,158,945 13,477,426,046
5,542,032 7,402,981 5,187,284 37,923,462 160,759,757
61,811,320 120,562,431 109,046,426 589,690,988 5,727,609,002
17,520,764 43,872,020 49,412,462 380,096,639 5,870,715,339
234,501,517 548,592,622 716,185,609 3,600,115,024 15,859,519,646
35,803,387 66,989,111 87,372,937 376,632,254 1,341,408,602
125,114,115 371,225,228 514,226,544 2,685,309,382 11,171,880,766
1,733,980 3,452,153 5,759,475 25,590,526 157,843,750
79,120,972 119,328,266 125,431,711 660,664,443 4,006,468,724
7,270,937 12,402,136 16,605,058 148,081,581 818,082,196
570,165,445 846,459,530 656,061,813 2,762,223,689 10,971,334,780
538,205,022 786,235,370 584,730,627 2,403,255,630 8,295,817,784
6,889,098 21,097,490 28,707,219 112,357,884 1,380,412,813
769,617 2,419,616 2,958,222 10,868,607 27,900,080
1,037,885 2,426,113 2,757,004 15,369,438 96,484,033
2,167,389 2,013,887 2,957,723 17,118,692 107,326,670
542,025 1,986,808 2,764,326 12,500,730 17,720,014
4,832,343 4,436,982 2,589,211 18,808,351 89,543,830
1,400,655 2,060,085 1,344,439 6,118,108 41,289,025
603,882 393,484 379,721 1,366,175 14,922,496
544,233 1,827,698 3,973,038 58,317,735 289,663,591
13,173,294 21,561,996 22,900,283 106,142,341 610,254,443
529,103,726 778,866,682 592,276,258 2,442,991,892 9,721,438,768
371,065,600 525,835,837 388,871,719 1,487,226,120 5,421,742,993
7,283,302 8,333,625 5,724,243 18,250,403 39,058,282
49,210,566 78,549,537 58,063,816 272,556,900 840,177,804
2,661,069 4,200,958 3,264,388 17,659,441 55,367,709
1,178,219 2,310,199 1,583,483 7,734,373 74,286,462
8,723,163 14,396,863 9,584,155 44,478,192 111,830,469
9,806,413 14,367,319 12,280,858 55,316,515 177,655,913
7,651,202 16,428,337 16,462,514 74,506,009 939,250,233
171,179 379,796 361,539 2,399,551 11,873,537
1,367,673 3,518,048 3,706,151 15,609,700 78,924,678
8,728,772 13,941,144 13,166,546 53,215,707 252,395,731
179,269 402,641 297,553 2,118,923 8,944,431
4,779,483 7,732,618 6,180,819 30,835,158 116,965,286
1,995,479 3,319,398 2,793,678 17,375,727 69,263,520
6,617,193 10,053,631 9,168,371 43,333,142 124,065,493
103,443 255,750 245,883 1,420,972 6,876,759
307,163 808,754 543,835 2,362,880 11,522,041
47,274,537 74,032,227 59,976,706 296,592,179 1,381,237,428
41,061,720 67,592,848 63,785,555 319,231,797 1,249,896,012
319,144 681,082 947,659 14,158,770 95,095,809
40,611,246 65,854,314 61,774,992 322,521,960 1,317,091,740
16,692,559 17,834,028 9,641,382 13,758,559 2,729,509
9,951,828 16,450,213 21,098,786 128,726,271 465,282,069
4,739,960 6,843,427 5,320,140 21,427,897 66,460,763
810,300 1,427,090 2,752,549 42,919,432 212,693,484
14,255,131 32,017,601 31,384,766 181,169,015 857,724,474
4,969,832 11,236,326 11,052,109 63,863,524 302,028,818
4,888,053 11,105,351 10,919,229 63,322,056 299,898,465
85,124 132,687 122,244 531,533 2,061,707
173,242 583,672 628,061 8,175,513 71,466,063
20,813 123,461 111,160 187,469 391,848
34 118 5,022 13,386 3,374,167
97,742 206,897 234,568 1,397,038 11,128,369
56,321 143,951 147,102 812,901 5,749,575
4,621,280 10,177,728 9,925,045 53,273,333 209,789,882
9,037,866 19,045,256 23,774,869 120,308,268 460,804,652
68,286 259,299 410,732 848,375 12,331,048