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					S Corporations - Returns With Net Income                                                            2000 Corporation Source Book of Stati
                                                                       Income Tax Returns of Active 1120S Corporations with Accounting P
Mining                                                                         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                100                    250
SECTOR CODE 21                                            Zero         under             under                  under
                                           Total         Assets         100               250                    500
 1   Number of returns..................        10,419           *52         5,356             *1,373                  1,474
 2   Total assets.......................    18,152,723             -       148,595           *183,435                529,474
 3     Cash.............................     2,215,708             -        56,835            *86,669                175,225
 4     Notes and accounts receivable....     2,225,381             -          *355            *34,224               *118,862
 5       Less: Allowance for bad debts.         12,332             -             -                  -                      -
 6     Inventories......................       323,767             -             -                  -                 *4,826
 7     U.S. govt. obligations, total....       134,723             -             -                  -                      -
 8     Tax-exempt securities............       141,214             -             -                  -                      -
 9     Other current assets.............       745,912             -        *1,300             *1,119                *49,537
10     Loans to shareholders............       368,186             -        *8,804                  -                *21,621
11     Mortgage and real estate loans...           554             -             -                  -                      -
12     Other investments................     6,250,714             -        *8,070             *5,860                *30,738
13     Depreciable assets...............     8,465,750             -       291,957           *192,111               *371,007
14       Less: Accumulated depreciation      5,595,402             -       231,078           *143,090               *278,690
15     Depletable assets................     4,337,864             -       *38,334             *5,738               *263,879
16       Less: Accumulated depletion...      2,236,341             -       *35,875             *5,738               *246,310
17     Land.............................       318,329             -        *8,877                  -                *12,577
18     Intangible assets (Amortizable)..       367,583             -       *31,557             *6,194                   *439
19       Less: Accumulated amortization        268,411             -       *30,774               *315                   *439
20     Other assets.....................       369,524             -          *235               *664                 *6,203
21   Total liabilities..................    18,152,723             -       148,595           *183,435                529,474
22     Accounts payable.................     1,329,257             -          *588            *16,632                 *5,035
23     Mort, notes, and bonds under 1 yr       842,246             -        *9,238            *29,995                *73,918
24     Other current liabilities........       995,711             -       *14,397            *11,626                *68,527
25     Loans from shareholders..........       326,745             -       *31,924            *77,000                *32,900
26     Mort, notes, bonds, 1 yr or more.     2,626,631             -       *96,846             *7,448                 *8,549
27     Other liabilities................     1,150,494             -        *2,533                  *                      -
28     Net worth........................    10,881,639             -        -6,931            *40,733                340,545
29      Capital stock...................       361,855             -        19,464             *1,645                 13,283
30      Additional paid-in capital......     2,011,078             -       *27,738               *365                *84,078
31      Retained earnings-unappropriated     8,280,483             -       -54,133            *38,722                228,875
32      Adj. to shareholders equity.....       448,070             -             -                  -                *14,401
33       Less: Cost of treasury stock..        219,848             -             -                  -                    *92
34   Total receipts.....................    14,925,144      *142,438       998,679           *372,342              1,036,629
35     Business receipts................    13,704,521      *115,771       922,377           *356,306              1,022,503
36     Interest on govt. obligations....        20,712             -           516                523                      -
37     Net gain, noncapital assets......       162,075       *26,586             -                  -                      -
 38   Other receipts...................                                                         1,037,836            81    *75,786    *15,513    *14,126
 39 Total deductions...................                                                        11,444,167      *105,959    674,258   *281,638    653,407
 40   Cost of goods sold...............                                                         6,356,706       *67,327   *119,719          -   *160,600
 41   Compensation of officers.........                                                           317,426        *1,284    *21,920    *11,416    *21,100
 42   Salaries and wages...............                                                           770,351        *7,778    *41,292   *106,707   *111,276
 43   Repairs..........................                                                           175,064        *1,961     *9,891     *8,322    *15,013
 44   Bad debts........................                                                            33,348           422          -          -          -
 45   Rent paid on business property...                                                           289,949        *4,210    *27,174    *16,842     *8,341
 46   Taxes paid.......................                                                           401,631        *2,038     17,178    *18,908     48,940
 47   Interest paid....................                                                           350,740        *1,886    *13,708    *16,888     *6,836
 48   Amortization.....................                                                            16,056         1,306        *88       *312          -
 49   Depreciation.....................                                                           602,721        *6,315    *17,309     *5,221     32,397
 50   Depletion........................                                                           105,722         1,338     *4,733          -          -
 51   Advertising......................                                                            19,523          *164     *1,581     *1,658       *263
 52   Pension, prof sh, stock, annuity.                                                            42,636         2,112     *1,051       *850     *1,662
 53   Employee benefit programs........                                                           129,016          *652     *2,529     *1,710     *7,434
 54   Net loss, noncapital assets......                                                             3,246             -          -          -       *197
 55   Other deductions.................                                                         1,830,034        *7,167    396,084    *92,805    239,348
 56 Total receipts less total deducts..                                                         3,480,978       *36,478    324,420    *90,705    383,222
    Total 1120S corporation net
 57 income (less deficit).............                                                             4,243,016   *41,363    341,949    *93,863    416,885
 58   1120S corporation net income.....                                                            4,243,016   *41,363    341,949    *93,863    416,885
 59   1120S corporation deficit........                                                                    -         -          -          -          -
 60 Net income from a trade or business                                                            3,460,266   *36,478    323,905    *90,182    383,222
    Portfolio income (less deficit)
 61   distributed to shareholders:.....                                                             764,933      4,906    *18,044     *2,492     33,663
 62   Dividend income..................                                                              68,964          -          -     *1,001     *3,743
 63   Interest income..................                                                             187,636        509     *1,198     *1,018     *7,796
 64   Royalty income (less loss).......                                                              88,172                     -          -    *22,170
 65 Net S-T capital gain (less loss)...                                                              28,022          -    *16,846          -          -
 66 Net L-T capital gain (les loss)....                                                             390,834      4,397          -       *474       *-46
 67 Other portfolio income (net).......                                                               1,305          -          -          -          -
    Real estate rental net income
 68     (less deficit).................                                                               9,890        -21          -     *1,189          -
 69   Net income.......................                                                              11,577          -          -     *1,189          -
 70   Deficit..........................                                                               1,687         21          -          -          -
    Net income (less deficit) from
 71     other rental activity..........                                                               7,928          -          -          -          -
 72   Net income.......................                                                               8,439          -          -          -          -
 73   Deficit..........................                                                                 511          -          -          -          -
 74 Total income tax before credits....                                                              25,991          -          -          -          -
 75   Built-in gains tax...............                                                              25,305          -          -          -          -
 76   Recapture taxes..................                                                                   -          -          -          -          -
 77   Excess net passive income tax....                                                                 240          -          -          -          -
Source: IRS, 2000 Corporation Source Book of Statistics of Income. Publication 1053. April 2003.
 oration Source Book of Statistics of Income,
rporations with Accounting Periods Ended July 2000 Through June 2001 --
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
                    500               1,000                        5,000         10,000        25,000         50,000        100,000
                   under              under                        under          under         under          under           or
                   1,000              5,000                       10,000         25,000        50,000        100,000          more
                           *757                960                         218           133            52             25             19
                       *507,482         1,822,181                    1,485,550     1,999,293     1,703,221      1,682,915      8,090,579
                       *130,737           352,900                      239,423       301,585       230,739        183,655        457,939
                        *81,243           329,783                      150,353       310,500       238,298        265,435        696,329
                              -                  -                        *194         1,555         2,200          1,701          6,682
                         *4,126             13,630                       5,435        77,123        39,250         60,651        118,725
                              -              3,838                        *404        57,772        33,312          7,917         31,480
                              -           *40,922                      *48,454        18,469         8,717              -         24,652
                         *2,778             64,825                      15,583        95,900        42,613         69,327        402,931
                        *17,174             90,413                     *75,274        16,440        51,009         79,946          7,504
                              -                  -                           -           537             -             17              -
                        *27,531           214,216                      440,077       265,164       468,780        277,337      4,512,942
                       *282,107         1,687,516                      583,681     1,406,221       858,567        644,041      2,148,542
                       *180,983         1,230,555                      376,387       915,395       526,894        366,800      1,345,530
                       *176,071           325,836                      429,556       419,888       382,562        588,538      1,707,462
                        *97,576           152,949                      170,574       198,682       204,795        265,586        858,253
                         *4,316             42,082                      14,351        73,034        59,368         35,401         68,323
                       *167,696             28,367                       7,319        41,115        64,293         11,124          9,480
                       *126,554             26,082                       2,241        20,729        52,348          6,145          2,783
                        *18,816             37,439                      25,037        51,908        11,947         99,758        117,517
                       *507,482         1,822,181                    1,485,550     1,999,293     1,703,221      1,682,915      8,090,579
                       *100,704           332,918                       65,410       175,615       102,585        187,755        342,016
                         *5,354           122,772                       66,751       117,325        98,997         72,624        245,271
                        *12,437           210,732                       34,516       101,874       101,834         77,308        362,460
                        *39,958             16,758                      18,763        86,917        12,457          9,311            757
                        *74,558           342,058                      159,079       274,021       266,243        337,044      1,060,784
                             28           *16,031                       10,191        98,591       294,316         24,177        704,628
                       *274,442           780,912                    1,130,840     1,144,949       826,789        974,697      5,374,663
                        *25,799           187,019                        6,164        32,686        19,893          7,213         48,690
                       *115,752           319,123                      364,507       230,703       228,749        136,963        503,100
                       *153,089           286,569                      763,293       985,573       667,925        830,462      4,380,108
                              -                -47                           -       -51,331         1,707          1,558        481,782
                        *20,197           *11,752                       *3,124        52,682        91,485          1,500         39,016
                       *704,616         2,606,947                    1,487,997     1,877,221     1,476,789      1,418,041      2,803,446
                       *688,082         2,468,032                    1,344,622     1,765,519     1,245,123      1,342,717      2,433,469
                              -             *1,835                      *4,715         3,137         6,300          1,347          2,339
                        *16,237             21,977                      17,585         8,852        35,730         25,897          9,212
    *296     115,103     121,075      99,714     189,636      48,080     358,425
*478,902   2,128,710   1,134,576   1,510,653   1,068,988   1,119,330   2,287,743
*178,624   1,276,577     738,245     739,065     692,343     780,660   1,603,545
 *41,038      99,506      31,340      35,771      15,944      19,953      18,154
 *59,982     124,569      43,925     121,167      37,060      39,761      76,834
  *8,561      28,295      12,241      47,171       5,485       3,892      34,232
       -      *6,676       2,525       1,905         709         233      20,877
 *34,019      43,800      73,770      42,569       8,324       7,851      23,049
 *12,888      64,260      32,381      70,750      44,148      30,551      59,589
  *4,462      49,320      25,205      42,117      28,456      35,837     126,024
    *121       2,063       2,610       2,094       1,941       2,281       3,241
 *32,980     105,570      52,972     115,413      62,078      54,389     118,076
    *847     *11,351      *4,978      29,150      27,845       2,563      22,917
    *823       7,947         644       3,152       1,011         219       2,061
     *24      *8,622       3,466       8,615       7,383         659       8,192
    *370      10,963       7,765      19,209       9,827       7,314      61,242
       -        *493         123       1,619         143         652          19
*104,162     288,698     102,387     230,885     126,291     132,515     109,692
*225,713     478,236     353,421     366,569     407,800     298,711     515,702

*232,322    534,184     385,730     517,206     452,670     431,497     795,347
*232,322    534,184     385,730     517,206     452,670     431,497     795,347
       -          -           -           -           -           -           -
*225,713    476,401     348,706     363,432     401,500     297,364     513,363

  *6,027     55,964      35,424     150,983      45,412     132,227     279,788
       -      2,867       5,323       4,346       5,033       1,998      44,654
  *5,311     19,293      12,639      25,957      27,567      22,278      64,070
    *716     30,031       9,765       8,197       4,269       5,742       7,281
       -     *2,421      -2,384      -1,002      -4,056      13,051       3,146
       -      1,305      10,081     113,372      12,165      89,108     159,977
       -        *47           -         114         433          51         660

   *582      *1,838      *1,218       2,181         527          23       2,351
   *582      *1,838      *1,351       2,483         828         350       2,956
      -           -        *133         301         301         326         604

      -         -19        *381         609       5,230       1,882        -155
      -           -        *381         609       5,262       1,885         301
      -          19           -           -          33           3         456
      -         *25           -         380         652         265      24,669
      -         *25           -         293         601         265      24,122
      -           -           -           -           -           -           -
      -           -           -          88          49           -         103

				
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