All Corporations - Returns With Net Income 2002 Corporation Source Book of Stati
Income Tax Returns of Active Corporations with Accounting Perio
Finance and insurance: Securities, Balance Sheet, Income Statement, and Selected Items, by M
commodity contracts, and other financial (All figures are estimates based on samples--money amounts and size o
investments and related activities:
Securities and commodity exchanges, and
other financial investment activities
Size of Total
1 500 1,000
MINOR INDUSTRY 523905 Zero under under under
Total Assets 500 1,000 5,000
1 Number of returns.................. 16,443 1,605 12,537 665 1,112
2 Total assets....................... 191,405,739 - 906,023 409,044 2,526,319
3 Cash............................. 39,737,090 - 283,260 145,524 703,011
4 Notes and accounts receivable.... 28,403,220 - 76,358 *25,579 536,473
5 Less: Allowance for bad debts. 216,401 - - - -
6 Inventories...................... 3,720 - - - 37
7 U.S. govt. obligations, total.... 2,231,819 - - - *16,422
8 Tax-exempt securities............ 786,162 - *21,256 *1,296 1,049
9 Other current assets............. 11,958,366 - 30,318 65,142 187,759
10 Loans to shareholders............ 387,386 - 75,616 *20,197 67,819
11 Mortgage and real estate loans... 357,325 - - - *150,408
12 Other investments................ 77,000,927 - 264,467 *84,827 460,827
13 Depreciable assets............... 11,938,496 - 573,744 121,114 474,429
14 Less: Accumulated depreciation 6,479,103 - 455,140 60,468 238,728
15 Depletable assets................ 110,190 - - - -
16 Less: Accumulated depletion... 23,962 - - - -
17 Land............................. 450,374 - *5,402 *4,812 *12,700
18 Intangible assets (Amortizable).. 10,922,132 - 30,843 *4,567 64,914
19 Less: Accumulated amortization 1,697,487 - 22,878 *4,040 14,536
20 Other assets..................... 15,535,487 - 22,775 *494 103,735
21 Total liabilities.................. 191,405,739 - 906,023 409,044 2,526,319
22 Accounts payable................. 20,229,916 - *22,831 *26,816 145,426
23 Mort, notes, and bonds under 1 yr 9,067,829 - 51,736 *1,664 28,482
24 Other current liabilities........ 38,181,331 - 90,144 26,181 375,948
25 Loans from shareholders.......... 1,250,446 - 140,212 *74,713 113,859
26 Mort, notes, bonds, 1 yr or more. 16,055,508 - 86,493 *56,825 489,515
27 Other liabilities................ 19,300,445 - 35,247 *1,837 72,362
28 Net worth........................ 87,320,264 - 479,360 221,007 1,300,727
29 Capital stock................... 4,963,170 - 104,529 6,257 79,083
30 Additional paid-in capital...... 57,893,212 - 260,798 *80,494 342,333
31 Retained earnings, appropriated. *88,691 - - - *4,869
32 Retained earnings-unappropriated 26,962,582 - 158,654 134,329 930,958
33 Less: Cost of treasury stock.. 2,587,391 - *44,621 73 *56,517
34 Total receipts..................... 52,516,520 354,219 4,434,034 556,637 3,343,334
35 Business receipts................ 44,793,826 190,229 4,173,522 358,743 3,187,293
36 Interest......................... 3,292,961 9,744 4,413 *3,056 16,445
37 Interest on govt. obligations.... 73,769 - *2,186 *275 1,320
38 Rents............................ 49,442 - *1,397 *702 *6,881
39 Royalties........................ 93,946 - *15,815 - -
40 Net S-T cap gain less net LT loss 29,060 - - - *13,083
41 Net L-T cap gain less net ST loss 392,786 *42,344 *4,819 4,854 *10,119
42 Net gain, noncapital assets...... 180,540 18 *869 107 *73
43 Dividends, domestic corporations. 46,500 *226 *329 *4,418 5,431
44 Dividends, foreign corporations.. 44,441 *21 - *18 *2,578
45 Other receipts................... 3,519,250 111,637 230,685 *184,463 100,111
46 Total deductions................... 41,180,898 185,555 3,634,858 351,688 2,769,078
47 Cost of goods.................... 541,863 *28,081 *17,426 *132,565
48 Compensation of officers......... 4,238,106 *7,839 1,060,490 81,838 353,128
49 Salaries and wages............... 10,772,758 *26,975 998,873 71,076 1,108,651
50 Repairs.......................... 206,567 *2,479 15,053 1,293 8,209
51 Bad debts........................ 127,336 *2,412 *20,530 15 *2,186
52 Rent paid on business property... 1,818,795 *11,242 244,473 4,708 211,157
53 Taxes paid....................... 1,196,680 6,262 143,968 9,993 78,322
54 Interest paid.................... 1,304,946 *10,108 12,905 *4,298 37,491
55 Charitable contributions......... 57,197 *42 *425 *652 667
56 Amortization..................... 323,920 *42 *3,767 *1,355 5,101
57 Depreciation..................... 1,247,118 *366 40,925 16,098 54,216
58 Depletion........................ *3,475 - *1,792 - -
59 Advertising...................... 1,519,805 *1,672 29,907 3,321 14,878
60 Pension, prof sh, stock, annuity. 566,115 202 109,707 *8,463 52,115
61 Employee benefit programs........ 1,186,589 *173 68,290 *3,230 46,786
62 Net loss, noncapital assets...... 76,418 *92 *2,393 1 *1,154
63 Other deductions................. 15,993,210 87,568 863,934 145,348 662,452
64 Total receipts less total deducts.. 11,335,622 168,663 799,176 204,949 574,256
65 Constructive taxable income from
related foreign corporations..... 81,257 - - - 3,825
66 Net income......................... 11,343,111 168,663 796,990 204,674 576,761
67 Net income, Form 1120S........... 2,880,672 *101,355 732,890 186,839 426,831
68 Statutory special deductions, total 315,562 *23,391 *23,851 *14,088 38,787
69 Net operating loss deduction..... 283,086 *23,233 *23,632 *11,243 35,081
70 Dividends received deduction..... 32,475 *158 *219 *2,845 3,706
71 Income subject to tax.............. 8,163,087 43,917 40,251 *3,747 109,111
72 Total income tax before credits.... 2,847,952 18,463 6,687 *562 35,807
73 Income tax....................... 2,839,755 14,006 6,687 *562 35,405
74 Alternative minimum tax.......... 3,074 - - - -
75 Foreign tax credit................. 167,870 - - - 1,109
76 U.S. Possessions tax credit........ - - - -
77 Nonconventional source fuel credit. 95,720 - - - -
78 General business credit............ 5,756 - - 32
79 Prior year minimum tax credit...... *381 - - - -
80 Total income tax after credits..... 2,578,225 18,463 6,687 *562 34,667
Distributions, except Form 1120S:
81 Cash and property except own stock 1,441,444 *21,075 *1,504 *3,275 9,822
82 Corporation own's stock.......... 12,476 - - 8 -
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
166 192 63 31 27 11 18 16
1,129,723 2,922,791 2,126,493 2,137,589 4,199,703 4,078,917 17,219,809 153,749,328
307,451 472,484 351,541 345,350 557,570 446,764 2,042,343 34,081,792
111,472 402,062 317,934 301,286 502,017 974,838 1,901,979 23,253,222
1,435 383 1,175 707 3,713 - 21,992 186,997
- - - 1,574 340 - - 1,770
2,014 36,501 34,279 6,801 101,206 - 787,078 1,247,519
13,516 37,865 39,136 4,649 4,328 - - 663,067
219,553 363,688 180,003 111,730 281,245 125,528 3,161,578 7,231,821
86,904 38,028 27,609 1,890 50,234 85 18,944 61
- 90,778 54,482 2,903 50,382 8,372 - -
270,173 1,118,763 824,136 1,141,714 1,704,172 1,279,608 5,677,793 64,174,448
139,787 355,469 260,646 166,444 574,672 940,763 2,448,812 5,882,616
68,125 159,279 150,707 81,786 318,132 468,052 1,294,093 3,184,593
- 2,016 46,975 - - - 61,199 -
- 1,304 22,658 - - - - -
185 31,086 19,193 6,196 6,913 34,234 41,512 288,140
11,800 114,260 42,789 18,965 241,301 275,139 738,693 9,378,861
3,426 39,690 10,282 5,671 104,813 20,821 99,212 1,372,119
39,854 60,450 112,593 116,252 551,980 482,461 1,755,175 12,289,720
1,129,723 2,922,791 2,126,493 2,137,589 4,199,703 4,078,917 17,219,809 153,749,328
185,091 205,344 95,945 134,265 101,378 372,524 2,594,161 16,346,133
71,288 198,890 106,619 152,869 191,120 1,027,733 352,992 6,884,436
215,767 404,125 252,939 227,403 531,864 447,678 1,522,137 34,087,146
*71,858 55,440 57,855 45,796 56,469 307,766 - 326,478
92,036 416,857 337,685 133,118 589,459 204,633 1,066,005 12,582,881
-41,244 157,602 125,729 78,253 347,883 626,360 1,081,181 16,815,233
534,926 1,484,533 1,149,720 1,365,885 2,381,530 1,092,223 10,603,333 66,707,021
48,300 149,623 171,535 170,583 141,117 66,333 1,961,006 2,064,802
220,873 777,073 315,010 540,725 907,265 396,471 3,204,562 50,847,608
- 2 - - - - 12,170 71,651
334,121 602,813 696,342 663,075 1,451,333 1,139,430 6,883,910 13,967,616
68,368 44,978 33,167 8,498 118,185 510,011 1,458,315 244,656
1,675,585 2,281,866 1,050,063 976,832 2,365,911 1,262,134 6,455,379 27,760,528
1,549,876 1,891,861 914,849 824,038 1,760,620 1,155,667 6,012,829 22,774,300
8,436 24,537 14,958 20,957 77,212 52,606 157,476 2,903,120
*691 3,612 1,926 3,277 1,426 2,998 9,008 47,048
21 3,002 343 545 2,145 3,970 6,505 23,933
- 2 4,282 1 41,966 188 31,691 -
- 1,993 333 138 1,385 86 9,225 2,818
*3,292 19,735 13,224 18,080 3,378 201 3,922 268,819
*1,450 6,658 4,176 61 994 - 141 165,992
*3,771 5,792 5,543 4,989 3,232 845 10,431 1,491
*1,779 3,670 199 191 - 2,268 1,547 32,170
106,268 321,004 90,231 104,555 473,552 43,305 212,604 1,540,836
1,262,699 1,771,029 815,016 721,996 1,862,174 997,367 4,883,420 21,926,017
29,676 111,524 2,346 103,333 111,608 - - 5,303
320,405 323,171 114,680 24,634 279,200 304,769 365,060 1,002,893
497,525 511,017 255,603 255,528 606,164 173,739 1,248,997 5,018,609
4,124 5,121 4,033 4,749 7,911 19,506 54,424 79,666
*519 2,042 1,542 688 5,207 3,226 14,004 74,964
46,781 57,679 32,444 28,017 83,341 35,013 171,221 892,719
38,693 57,886 34,307 21,734 74,449 58,422 156,956 515,688
17,608 26,622 32,808 19,447 48,401 50,607 133,077 911,575
*505 1,780 858 687 3,232 2,599 11,948 33,802
710 7,459 2,336 16,323 27,777 26,568 68,133 164,349
18,694 40,472 26,168 15,518 67,222 54,041 239,778 673,619
- 21 854 - - - 807 -
4,931 11,595 9,852 2,334 37,008 12,624 187,967 1,203,714
14,981 20,555 10,790 20,935 21,825 20,355 108,460 177,728
18,593 32,059 14,037 11,441 41,399 21,164 99,282 830,134
*125 4,858 747 1,322 87 4,377 9,066 52,195
248,830 557,166 271,609 195,305 447,342 210,356 2,014,241 10,289,059
412,886 510,837 235,046 254,836 503,737 264,767 1,571,958 5,834,510
- 325 30 79 - 134 8,420 68,443
412,194 507,550 233,150 251,638 502,310 261,903 1,571,371 5,855,906
338,382 396,900 134,437 188,090 210,362 199 110,275 54,113
21,367 34,835 13,325 15,628 49,006 59,764 7,708 13,811
*17,931 30,830 9,473 12,550 46,768 59,173 406 12,767
*3,436 4,005 3,852 3,079 2,238 591 7,302 1,044
53,471 76,397 86,225 47,946 242,942 201,940 1,469,158 5,787,982
18,063 24,331 29,707 16,541 85,261 70,672 514,152 2,027,706
18,060 24,101 29,577 16,300 84,444 70,672 514,152 2,025,790
3 208 130 - 817 - - 1,916
36 244 355 501 32 24 3,703 161,866
- - - - - - -
- - 171 - - - - 95,549
5 22 - 1,420 133 - 1,940 2,206
*158 78 - 146 - - - -
17,864 23,987 29,181 14,474 85,097 70,648 508,509 1,768,085
*4,971 98,100 61,383 6,472 11,295 52,496 312,269 858,782
- 10,834 - - 1,312 - - 322