All Corporations - Returns With and Without Net Income 2002 Corporation Source Book of Stati
Income Tax Returns of Active Corporations with Accounting Perio
Wholesale and retail trade: Retail trade: Balance Sheet, Income Statement, and Selected Items, by M
Building material and garden equipment and (All figures are estimates based on samples--money amounts and size o
supplies dealers: Other building material
dealers
Size of Total
1 500 1,000
MINOR INDUSTRY 444190 Zero under under under
Total Assets 500 1,000 5,000
1 Number of returns.................. 16,613 *1,345 9,272 2,389 2,994
2 Total assets....................... 21,755,269 - 1,497,343 1,678,498 6,222,525
3 Cash............................. 1,916,526 - 197,918 215,621 816,123
4 Notes and accounts receivable.... 6,053,634 - 332,885 587,054 1,654,464
5 Less: Allowance for bad debts. 140,045 - *1,987 *22,622 24,640
6 Inventories...................... 5,998,724 - 401,934 598,710 2,036,414
7 U.S. govt. obligations, total.... 31,874 - - - -
8 Tax-exempt securities............ 19,175 - - - -
9 Other current assets............. 818,376 - 12,615 32,178 289,714
10 Loans to shareholders............ 148,418 - 48,776 *15,716 48,447
11 Mortgage and real estate loans... 94,986 - *10,345 - *60,341
12 Other investments................ 1,889,438 - *32,245 38,739 228,451
13 Depreciable assets............... 9,026,352 - 1,136,430 758,352 2,577,682
14 Less: Accumulated depreciation 5,663,009 - 777,318 566,501 1,770,530
15 Depletable assets................ 51,069 - - - -
16 Less: Accumulated depletion... 19,960 - - - -
17 Land............................. 649,531 - 61,154 *7,241 167,576
18 Intangible assets (Amortizable).. 623,561 - *34,092 *2,490 70,416
19 Less: Accumulated amortization 110,182 - *7,583 *1,357 21,481
20 Other assets..................... 366,802 - 15,835 12,876 89,546
21 Total liabilities.................. 21,755,269 - 1,497,343 1,678,498 6,222,525
22 Accounts payable................. 3,513,756 - 307,698 454,516 833,285
23 Mort, notes, and bonds under 1 yr 2,149,444 - 183,429 118,234 584,024
24 Other current liabilities........ 1,329,191 - 68,623 53,343 361,074
25 Loans from shareholders.......... 843,784 - 193,939 136,813 256,659
26 Mort, notes, bonds, 1 yr or more. 3,436,044 - 218,802 206,104 882,751
27 Other liabilities................ 346,600 - *24,361 *6,884 79,752
28 Net worth........................ 10,136,449 - 500,492 702,604 3,224,980
29 Capital stock................... 761,295 - 102,169 118,575 257,789
30 Additional paid-in capital...... 1,579,251 - 74,104 59,098 261,911
31 Retained earnings, appropriated. *31,722 - - - *31,221
32 Retained earnings-unappropriated 8,608,683 - 441,343 688,338 2,979,180
33 Less: Cost of treasury stock... 844,501 - *117,125 *163,406 305,121
34 Total receipts..................... 55,882,346 *108,603 5,921,067 5,593,030 15,797,669
35 Business receipts................ 55,252,191 *104,329 5,879,728 5,544,941 15,659,293
36 Interest......................... 113,319 *97 570 3,588 26,658
37 Interest on govt. obligations.... 2,421 - - - *295
38 Rents............................ 43,694 64 - *669 5,508
39 Royalties........................ 1,586 2 - - -
40 Net S-T cap gain less net LT loss *745 - - - *173
41 Net L-T cap gain less net ST loss 90,581 3 *157 *177 *5,678
42 Net gain, noncapital assets...... 33,867 *3,258 *5,156 *877 8,115
43 Dividends, domestic corporations. 4,964 9 - *570 878
44 Dividends, foreign corporations.. 614 - - - -
45 Other receipts................... 338,366 *841 35,456 42,208 91,070
46 Total deductions................... 54,644,305 *159,697 5,826,378 5,488,218 15,398,283
47 Cost of goods.................... 40,552,599 *87,631 3,838,197 4,006,411 11,421,904
48 Compensation of officers......... 1,341,814 *3,014 347,960 208,784 488,542
49 Salaries and wages............... 5,241,947 *12,590 464,977 519,319 1,457,906
50 Repairs.......................... 308,574 136 34,411 27,734 79,095
51 Bad debts........................ 178,964 *2,186 12,604 20,438 62,612
52 Rent paid on business property... 926,311 *13,222 184,208 106,123 246,622
53 Taxes paid....................... 921,360 *2,377 122,289 120,844 279,555
54 Interest paid.................... 425,127 *714 30,236 28,478 100,060
55 Charitable contributions......... 9,345 - 994 *1,401 3,085
56 Amortization..................... 42,222 - 4,765 *294 3,133
57 Depreciation..................... 794,460 *1,050 109,752 75,239 195,008
58 Depletion........................ 4,060 - - 5 -
59 Advertising...................... 324,421 *1,733 82,211 29,360 80,634
60 Pension, prof sh, stock, annuity. 164,003 97 *13,151 19,698 58,855
61 Employee benefit programs........ 455,020 542 15,284 42,484 114,061
62 Net loss, noncapital assets...... 6,101 12 *677 *456 1,589
63 Other deductions................. 2,947,977 *34,393 564,663 281,151 805,622
64 Total receipts less total deducts.. 1,238,042 *-51,094 94,689 104,811 399,386
65 Constructive taxable income from
related foreign corporations..... - - - - -
66 Net income (less deficit).......... 1,235,621 *-51,094 94,689 104,811 399,091
67 Net income....................... 1,506,482 890 185,792 126,860 456,517
68 Deficit.......................... 270,862 *51,984 91,103 22,049 57,426
69 Net income (less def), Form 1120S.. 947,857 *-22,012 104,759 84,787 334,209
70 Statutory special deductions, total 42,135 27 *10,057 *1,050 3,398
71 Net operating loss deduction..... 38,349 21 *10,057 *650 *2,782
72 Dividends received deduction..... 3,786 6 - *399 616
73 Income subject to tax.............. 409,821 869 30,556 28,847 100,509
74 Total income tax before credits.... 120,819 295 4,755 5,416 25,958
75 Income tax....................... 120,492 295 3,596 5,416 25,958
76 Alternative minimum tax.......... 33 - - - -
77 Foreign tax credit................. *2 - - - *
78 U.S. Possessions tax credit........ - - - - -
79 Nonconventional source fuel credit. - - - - -
80 General business credit............ 1,762 - 13 7 64
81 Prior year minimum tax credit...... *395 - - - *395
82 Total income tax after credits..... 118,659 295 4,742 5,409 25,499
Distributions, except Form 1120S:
83 Cash and property except own stock 35,607 - - *1,433 17,688
84 Corporation's own stock.......... 393 - - - -
Source: IRS, 2003 Corporation Source Book of Statistics of Income. Publication 1053. May 2006.
oration Source Book of Statistics of Income,
rations with Accounting Periods Ended July 2002 Through June 2003 --
ent, and Selected Items, by Minor Industry, by Size of Total Assets
n samples--money amounts and size of total assets are in thousands of dollars)
Size of Total Assets
5,000 10,000 25,000 50,000 100,000 250,000 500,000 2,500,000
under under under under under under under or
10,000 25,000 50,000 100,000 250,000 500,000 2,500,000 more
397 146 42 14 8 3 3 -
2,667,618 2,223,347 1,376,459 916,823 1,257,488 1,175,764 2,739,404 -
198,139 183,587 79,772 82,211 16,211 91,474 35,469 -
862,249 722,833 461,997 311,938 414,204 135,538 570,472 -
15,121 18,523 11,332 8,442 13,246 5,190 18,942 -
836,140 562,990 335,419 214,483 307,826 186,880 517,928 -
- 704 7,104 - 24,066 - - -
601 17,010 - 1,564 - - - -
57,272 75,422 54,126 25,382 34,163 144,754 92,750 -
*14,149 9,913 9,247 503 1,668 - - -
*689 19,555 2,874 - - 1,182 - -
130,311 103,172 110,287 33,172 79,789 376,640 756,631 -
1,165,593 1,004,305 567,111 357,726 436,805 373,975 648,373 -
684,047 586,490 305,009 199,281 218,391 239,177 316,267 -
- 3,713 47 - - 47,309 - -
- 669 - - - 19,291 - -
57,408 88,011 60,924 39,246 36,335 58,076 73,559 -
34,168 22,193 38,189 26,961 140,582 2,775 251,696 -
3,881 6,486 5,290 3,232 27,254 39 33,578 -
13,948 22,107 -29,006 34,593 24,729 20,860 161,312 -
2,667,618 2,223,347 1,376,459 916,823 1,257,488 1,175,764 2,739,404 -
442,053 277,307 240,572 104,668 128,191 163,837 561,629 -
677,520 284,819 142,327 62,435 56,275 12,219 28,163 -
131,172 170,230 105,881 95,004 93,880 74,254 175,730 -
67,324 35,746 49,734 6,255 - 97,315 - -
410,931 265,478 251,391 151,464 467,087 19,572 562,465 -
13,532 36,186 -6,599 9,281 71,966 10,791 100,446 -
925,086 1,153,581 593,154 487,715 440,089 797,777 1,310,972 -
85,243 56,506 39,009 20,822 64,119 13,750 3,314 -
75,122 67,996 29,145 109,254 138,348 244,487 519,787 -
- 501 - - - - - -
807,544 1,082,851 581,923 386,707 258,687 594,239 787,871 -
42,824 54,272 56,922 29,067 21,065 54,698 - -
7,579,754 5,463,836 3,539,558 2,462,358 3,316,209 1,399,324 4,700,936 -
7,512,619 5,399,359 3,482,611 2,439,315 3,227,550 1,353,557 4,648,890 -
2,568 7,711 5,924 2,830 10,093 8,673 44,607 -
*205 1,076 314 95 - 435 - -
*531 5,254 5,958 1,590 18,939 4,973 208 -
- 24 1,557 - 2 - - -
*275 - 11 - - 285 - -
5,817 685 1,074 654 45,906 29,120 1,311 -
890 6,128 1,616 1,189 5,335 247 1,056 -
*183 557 1,008 - 1 1,753 6 -
13 601 - - - - -
56,668 43,029 38,884 16,686 8,383 282 4,858 -
7,441,534 5,299,878 3,459,331 2,389,088 3,253,514 1,329,987 4,598,397 -
5,761,295 3,956,495 2,677,408 1,892,851 2,391,554 1,029,924 3,488,927 -
106,364 100,316 29,591 19,136 19,130 4,372 14,605 -
703,376 569,349 349,602 214,353 352,743 113,848 483,885 -
50,755 34,061 16,888 14,388 11,687 8,756 30,662 -
16,445 17,826 9,064 4,545 9,492 2,486 21,265 -
112,913 66,051 48,724 25,349 62,076 7,022 54,002 -
102,320 93,854 51,012 29,306 47,870 15,328 56,605 -
61,857 29,670 27,216 13,906 48,205 8,690 76,095 -
*356 1,099 507 505 536 56 807 -
1,277 2,219 1,969 1,153 10,336 750 16,325 -
105,516 91,634 42,440 27,890 42,684 29,498 73,748 -
- 147 - - - 3,908 - -
39,203 28,837 13,027 12,144 14,148 10,407 12,717 -
14,474 20,197 11,736 10,676 9,832 16 5,272 -
63,930 50,473 36,861 16,262 40,363 5,502 69,260 -
*1,422 523 319 846 212 46 - -
300,029 237,126 142,967 105,777 192,647 89,379 194,223 -
138,221 163,958 80,228 73,270 62,696 69,338 102,539 -
- - - - - - - -
138,016 162,882 79,913 73,175 62,696 68,902 102,539 -
149,530 180,711 91,412 79,472 63,856 68,902 102,539 -
*11,514 17,829 11,499 6,297 1,160 - - -
121,768 135,238 41,503 49,591 11,283 46,574 40,156 -
*677 2,976 1,524 193 20,595 1,635 4 -
550 2,513 581 193 20,594 408 - -
*127 463 942 - 1 1,227 4 -
*21,123 35,480 45,180 29,774 34,410 20,694 62,379 -
7,030 12,084 15,289 10,124 10,892 7,243 21,732 -
*7,027 12,010 15,353 10,124 11,738 7,243 21,732 -
3 30 - - - - - -
- 2 - - - - - -
- - - - - - - -
- - - - - - - -
- 133 126 - - 1,243 176 -
*1 - - - - - - -
7,029 11,949 15,163 10,124 10,892 6,000 21,557 -
*1,468 3,200 6,111 657 1,591 829 2,630 -
- 100 292 - - - - -