All Corporations - Returns With and Without Net Income 2003 Corporation Source Book of Stati
Income Tax Returns of Active Corporations with Accounting Perio
Information: Broadcasting (except internet) Balance Sheet, Income Statement, and Selected Items, by M
(All figures are estimates based on samples--money amounts and size o
Size of Total
1 500 1,000
MAJOR CODE 515 Zero under under under
Total Assets 500 1,000 5,000
1 Number of returns.................. 7,565 1,270 4,685 547 658
2 Total assets....................... 233,057,113 - 422,610 315,113 1,295,372
3 Cash............................. 6,839,983 - 53,813 23,546 111,959
4 Notes and accounts receivable.... 17,834,969 - 79,940 78,250 301,783
5 Less: Allowance for bad debts. 552,578 - *603 *147 *14,682
6 Inventories...................... 1,626,787 - - *1,666 *27,202
7 U.S. govt. obligations, total.... 66,560 - - - -
8 Tax-exempt securities............ 462,725 - - - -
9 Other current assets............. 8,760,853 - 15,990 2,143 73,295
10 Loans to shareholders............ 306,439 - *20,893 *42,420 *5,282
11 Mortgage and real estate loans... 134,691 - - - -
12 Other investments................ 40,541,196 - *5,542 *5,269 155,337
13 Depreciable assets............... 75,487,456 - 501,730 182,318 1,238,386
14 Less: Accumulated depreciation 42,800,688 - 372,825 133,219 914,082
15 Depletable assets................ - - - - -
16 Less: Accumulated depletion... - - - - -
17 Land............................. 2,137,077 - *26,507 *22,836 *25,854
18 Intangible assets (Amortizable).. 102,320,438 - *87,674 *99,237 379,570
19 Less: Accumulated amortization 9,410,192 - *31,023 *56,688 119,892
20 Other assets..................... 29,301,397 - *34,970 *47,482 25,360
21 Total liabilities.................. 233,057,113 - 422,610 315,113 1,295,372
22 Accounts payable................. 6,091,149 - *26,037 524,417 83,311
23 Mort, notes, and bonds under 1 yr 2,594,196 - *2,862 7 141,628
24 Other current liabilities........ 11,852,501 - 45,411 28,113 115,889
25 Loans from shareholders.......... 1,327,045 - 314,062 15,110 560,423
26 Mort, notes, bonds, 1 yr or more. 65,256,921 - *239,579 *17,880 667,966
27 Other liabilities................ 48,698,779 - *9,932 871 103,067
28 Net worth........................ 97,236,523 - -215,273 -271,285 -376,913
29 Capital stock................... 8,464,636 - 37,858 277,236 184,196
30 Additional paid-in capital...... 112,758,208 - 42,091 654,083 594,720
31 Retained earnings, appropriated. *49,450 - - - *29,101
32 Retained earnings-unappropriated -21,703,978 - -257,565 -1,201,560 -1,161,462
33 Less: Cost of treasury stock... 2,331,793 - *37,657 1,044 *23,469
34 Total receipts..................... 77,001,267 318,145 896,444 771,917 1,775,144
35 Business receipts................ 68,491,298 223,560 801,793 690,294 1,715,057
36 Interest......................... 1,894,854 *629 *1,985 *2,129 1,805
37 Interest on govt. obligations.... 18,580 - - - *158
38 Rents............................ 484,991 9 *540 433 *2,204
39 Royalties........................ 2,344,617 - - *77,213 -
40 Net S-T cap gain less net LT loss 19,977 - - - *1,843
41 Net L-T cap gain less net ST loss 835,990 18,387 *8,838 - 4,942
42 Net gain, noncapital assets...... 390,859 *80,591 *18,772 - *322
43 Dividends, domestic corporations. 9,151 - - - -
44 Dividends, foreign corporations.. 319,770 - - - -
45 Other receipts................... 2,191,181 -5,032 64,517 *1,848 48,813
46 Total deductions................... 80,937,850 486,740 847,783 812,979 1,761,407
47 Cost of goods.................... 18,534,084 *22,005 *172,251 *398,463 360,469
48 Compensation of officers......... 781,466 *13,413 53,747 *24,932 73,979
49 Salaries and wages............... 10,994,596 41,721 195,939 114,388 529,366
50 Repairs.......................... 454,439 2,287 16,859 3,096 20,663
51 Bad debts........................ 1,822,343 3,004 *13,855 *8,847 14,749
52 Rent paid on business property... 1,863,867 9,488 34,461 24,311 35,562
53 Taxes paid....................... 2,101,172 36,668 33,593 13,840 84,071
54 Interest paid.................... 5,391,373 144,443 21,553 *2,626 60,165
55 Charitable contributions......... 43,222 *54 1 *6 *43
56 Amortization..................... 3,587,806 45,544 *4,842 *7,985 36,825
57 Depreciation..................... 7,983,768 10,788 31,509 14,732 95,563
58 Depletion........................ - - - - -
59 Advertising...................... 1,379,605 1,549 15,467 *2,228 18,981
60 Pension, prof sh, stock, annuity. 166,780 25 *4,146 69 *1,791
61 Employee benefit programs........ 1,622,689 3,475 *21,374 *9,090 20,682
62 Net loss, noncapital assets...... 141,660 *41,454 12,740 *1,193 *2,346
63 Other deductions................. 24,068,979 110,823 215,445 187,173 406,152
64 Total receipts less total deducts.. -3,936,582 -168,596 48,661 -41,062 13,737
65 Constructive taxable income from
related foreign corporations..... 165,046 - - - -
66 Net income (less deficit).......... -3,790,116 -168,596 48,661 -41,062 13,579
67 Net income....................... 3,501,511 103,242 119,687 *35,224 133,647
68 Deficit.......................... 7,291,627 271,838 71,025 76,286 120,068
69 Net income (less def), Form 1120S.. 137,930 *-58,622 28,429 *-19,897 46,666
70 Statutory special deductions, total 988,134 *9,385 *31,040 *2,664 *26,516
71 Net operating loss deduction..... 968,946 *9,385 *31,040 *2,664 *26,516
72 Dividends received deduction..... 19,187 - - - -
73 Income subject to tax.............. 1,905,565 17,417 *10,576 *17,030 *4,747
74 Total income tax before credits.... 670,338 5,926 *2,009 *5,424 *1,185
75 Income tax....................... 662,644 5,856 *2,562 *5,424 *1,185
76 Alternative minimum tax.......... 8,019 70 - - -
77 Foreign tax credit................. 228,974 - - *5,185 -
78 U.S. Possessions tax credit........ - - - - -
79 Nonconventional source fuel credit. 3 - - - -
80 General business credit............ 14,282 - 7 - 7
81 Prior year minimum tax credit...... *6,831 1 - - *153
82 Total income tax after credits..... 420,248 5,926 *2,001 *238 *1,025
Distributions, except Form 1120S:
83 Cash and property except own stock 591,165 - *3,693 16,707 -
84 Corporation's own stock.......... - - - - -
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 2003 Through June 2004 --
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
132 118 38 28 37 10 29 11
884,659 1,790,378 1,384,911 1,926,960 6,165,610 3,617,425 39,809,963 175,444,115
196,923 207,904 178,573 130,857 387,838 180,948 1,849,373 3,518,250
120,206 280,237 98,066 169,178 625,695 424,047 1,436,765 14,220,802
6,927 18,001 1,648 4,305 23,825 13,710 70,125 398,606
*1,572 37,822 23,081 5,511 108,654 7,319 3,345 1,410,613
4,341 3,573 9,806 - 3,160 20,065 - 25,616
- 10,432 2,135 - 38,815 1,384 399,560 10,399
40,920 139,454 61,939 57,110 264,982 129,184 2,537,282 5,438,552
*4,268 32,338 18,003 3,194 80,476 93,042 6,523 -
- 1,759 310 - 800 - - 131,821
*110,441 250,952 444,986 547,287 1,187,222 472,555 3,906,405 33,455,200
629,626 933,061 419,213 672,571 1,940,776 1,860,497 5,240,373 61,868,906
380,216 584,784 242,602 365,647 1,049,573 1,010,395 2,144,669 35,602,675
- - - - - - - -
- - - - - - - -
*11,652 32,337 18,807 55,556 38,242 41,925 167,201 1,696,160
326,902 592,673 407,619 797,002 3,040,972 1,746,342 28,221,435 66,621,012
82,514 204,852 117,853 132,395 726,118 395,868 3,983,868 3,559,121
-92,535 75,473 64,477 -8,959 247,494 60,090 2,240,361 26,607,185
884,659 1,790,378 1,384,911 1,926,960 6,165,610 3,617,425 39,809,963 175,444,115
85,771 130,065 59,472 40,323 706,966 103,588 392,238 3,938,961
126,648 109,776 57,333 145,994 178,957 50,288 703,483 1,077,220
251,630 145,139 103,565 106,934 448,509 332,074 1,569,550 8,705,686
*78,157 129,510 9,676 27,883 98,958 5,297 87,968 -
539,250 497,805 309,510 625,465 1,997,579 1,934,604 15,994,168 42,433,116
37,463 111,242 167,235 118,883 662,032 277,713 3,908,089 43,302,252
-234,260 666,841 678,120 861,477 2,072,609 913,861 17,154,466 75,986,880
47,634 441,850 250,918 39,736 517,217 242,361 3,199,363 3,226,267
315,424 384,309 437,181 662,859 2,246,796 1,296,415 25,673,965 80,450,366
- - 2,894 - - - 2,859 14,596
-596,969 -100,647 3,076 205,443 -613,470 -614,678 -11,671,089 -5,695,058
348 58,671 15,950 46,561 77,933 10,237 50,631 2,009,291
924,681 1,426,777 669,423 831,430 3,175,719 1,807,619 9,022,523 55,381,444
764,325 1,330,225 460,992 778,528 2,839,763 1,653,024 7,742,003 49,491,735
2,334 3,158 5,253 3,111 93,152 29,215 414,661 1,337,424
15 465 98 1,134 2,934 215 13,437 123
*2,086 1,677 1,298 2,890 20,308 13,717 14,438 425,391
- 21 2 - 23 - 189,340 2,078,017
- 41 6,102 7,932 10 220 3,595 232
*80,624 41,766 150,737 13,959 128,070 8,374 52,192 328,100
33,428 5,201 28,143 491 40,257 62,115 75,260 46,278
11 600 7 383 2,599 3,317 73 2,161
- - - - 899 - 54 318,818
41,858 43,621 16,791 23,003 47,705 37,422 517,471 1,353,164
877,490 1,366,670 610,727 859,416 3,219,126 1,744,387 12,498,824 55,852,300
294,305 337,175 68,305 55,225 1,223,297 193,826 1,110,632 14,298,131
48,234 51,421 18,612 26,484 41,495 27,256 103,730 298,164
93,973 270,799 126,872 227,314 332,406 341,919 1,743,944 6,975,954
4,633 12,879 4,334 11,054 16,783 17,635 56,192 288,025
115,923 9,238 3,000 3,747 21,154 8,745 78,668 1,541,413
7,895 28,103 17,974 20,720 63,030 37,088 180,602 1,404,632
18,601 48,104 23,841 29,772 60,322 53,308 372,370 1,326,681
22,997 49,474 93,519 46,736 268,659 194,966 1,360,305 3,125,931
*360 1,625 74 189 933 2,200 1,161 36,576
28,307 54,052 30,938 67,217 163,874 117,876 1,376,812 1,653,534
46,081 86,277 45,902 74,333 230,858 266,773 752,099 6,328,854
- - - - - - - -
30,454 30,193 8,964 19,769 48,467 53,834 224,654 925,046
*606 6,703 1,572 4,363 8,076 6,282 30,773 102,374
4,451 19,565 8,304 17,328 31,998 40,644 120,957 1,324,821
2,648 4,193 1,365 2,429 8,738 7,144 6,046 51,365
158,022 356,870 157,152 252,736 699,036 374,891 4,979,879 16,170,798
47,191 60,107 58,696 -27,986 -43,406 63,232 -3,476,301 -470,856
- - - - 3,023 - 553 161,470
47,176 59,642 58,598 -29,120 -43,317 63,017 -3,489,186 -309,509
109,927 143,304 148,601 76,763 212,247 169,871 347,608 1,901,391
*62,751 83,662 90,003 105,883 255,564 106,854 3,836,794 2,210,900
*50,692 41,412 11,679 23,124 -8,554 3,637 19,364 -
27,352 16,929 90,340 274 122,033 4,255 19,251 638,092
27,344 16,509 90,335 - 120,214 1,921 19,163 623,854
8 420 5 274 1,819 2,334 89 14,238
*31,884 60,263 31,263 29,044 77,644 161,978 202,040 1,261,679
*11,081 20,674 11,470 9,995 29,412 56,498 71,060 445,603
*10,840 20,521 10,611 9,995 26,872 56,498 70,692 441,587
241 153 860 - 2,540 - 368 3,788
*372 21 - - 9,641 1,597 - 212,157
- - - - - - - -
- - - - - 3 - -
- - 37 - - - 1,917 12,314
- 169 - - 2,616 - - 3,893
*10,709 20,484 11,434 9,995 17,155 54,897 69,143 217,239
3,924 7,154 1,350 29,485 7,120 - 47,205 474,527
- - - - - - - -