All Corporations - Returns With Net Income 2000 Corporation Source Book of Stati
Income Tax Returns of Active Corporations with Accounting Perio
Educational services 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 61 Zero under under under
Total Assets 100 250 500
1 Number of returns.................. 23,516 *1,712 17,236 *1,434 1,511
2 Total assets....................... 9,291,146 - 568,706 *220,198 555,173
3 Cash............................. 1,853,211 - 196,872 *75,209 94,246
4 Notes and accounts receivable.... 1,875,980 - *4,348 *41,079 -
5 Less: Allowance for bad debts. 167,109 - *72 *845 -
6 Inventories...................... 134,702 - *25,788 *6,033 -
7 U.S. govt. obligations, total.... *5,539 - - - *3,832
8 Tax-exempt securities............ 6,360 - - - -
9 Other current assets............. 735,040 - *28,095 *2,819 *145,672
10 Loans to shareholders............ 180,413 - *15,876 *1,081 *119,946
11 Mortgage and real estate loans... *7,897 - - - -
12 Other investments................ 801,752 - *15,727 *3,014 *617
13 Depreciable assets............... 4,386,126 - 688,609 *120,760 241,231
14 Less: Accumulated depreciation 2,263,989 - 459,754 *90,184 134,171
15 Depletable assets................ *4,093 - - - *981
16 Less: Accumulated depletion... *3,722 - - - *781
17 Land............................. 222,853 - - *35,038 *5,930
18 Intangible assets (Amortizable).. 1,691,442 - 21,180 *2,181 *111,301
19 Less: Accumulated amortization 408,775 - 9,848 *1,815 *38,146
20 Other assets..................... 229,332 - 41,887 *25,829 *4,514
21 Total liabilities.................. 9,291,146 - 568,706 *220,198 555,173
22 Accounts payable................. 784,517 - *4,197 *36,445 *24,535
23 Mort, notes, and bonds under 1 yr 427,736 - *18,338 - *24,788
24 Other current liabilities........ 1,964,630 - 78,671 *40,971 69,310
25 Loans from shareholders.......... 383,730 - 146,653 *84,016 *37,428
26 Mort, notes, bonds, 1 yr or more. 1,227,537 - *74,129 *36,743 *29,181
27 Other liabilities................ 182,239 - *30,823 - *81,359
28 Net worth........................ 4,320,756 - 215,895 *22,024 288,573
29 Capital stock................... 663,597 - 80,371 *8,115 101,588
30 Additional paid-in capital...... 2,147,514 - 87,981 *12,007 *125
31 Retained earnings, appropriated. 175 - - - -
32 Retained earnings-unappropriated 1,851,358 - 63,488 *1,902 188,663
33 Adj. to shareholders equity..... -13,334 - *-15,945 - -
34 Less: Cost of treasury stock.. 328,553 - - - *1,803
35 Total receipts..................... 17,192,329 *301,259 3,110,684 *848,976 1,552,708
36 Business receipts................ 16,188,830 *260,746 3,103,759 *811,824 1,543,612
37 Interest......................... 76,247 *789 *1,521 *815 *4,501
38 Interest on govt. obligations.... 6,810 3 - - -
39 Rents............................ 20,454 69 *200 - *491
40 Royalties........................ 127,677 9,357 - - -
41 Net S-T cap gain less net LT loss *1,356 - - *148 *796
42 Net L-T cap gain less net ST loss 321,667 8,587 - *560 -
43 Net gain, noncapital assets...... 3,691 - - 4 *1,299
44 Dividends, domestic corporations. 2,268 - *247 - *1,167
45 Dividends, foreign corporations.. 12,830 294 - - -
46 Other receipts................... 430,500 *21,413 4,957 *35,626 *842
47 Total deductions................... 15,436,257 *258,966 2,874,955 *791,521 1,434,094
48 Cost of goods.................... 2,761,938 13,427 321,206 *94,609 *417,754
49 Compensation of officers......... 1,046,818 *3,365 393,420 *33,834 210,943
50 Salaries and wages............... 4,502,478 *106,306 777,569 *304,155 201,618
51 Repairs.......................... 166,664 *6,763 30,714 *7,730 8,049
52 Bad debts........................ 157,290 885 *2,915 *31 -
53 Rent paid on business property... 1,132,654 *27,019 295,924 *91,313 52,237
54 Taxes paid....................... 567,874 *8,448 125,784 *35,766 34,433
55 Interest paid.................... 146,788 8,661 11,235 *12,015 *2,893
56 Charitable contributions......... 9,051 2 1,500 *229 *775
57 Amortization..................... 75,631 4,763 *1,987 *163 *270
58 Depreciation..................... 394,502 *4,074 58,895 *11,788 25,262
59 Depletion........................ - - - - -
60 Advertising...................... 611,148 *5,201 61,190 *17,568 42,998
61 Pension, prof sh, stock, annuity. 81,890 686 *31,030 - *5,449
62 Employee benefit programs........ 223,445 2,552 *23,679 *17,369 *7,290
63 Net loss, noncapital assets...... 18,249 8 *441 - -
64 Other deductions................. 3,539,837 *66,806 737,468 *164,951 424,123
65 Total receipts less total deducts.. 1,756,072 *42,292 235,729 *57,455 118,613
66 Constructive taxable income from
related foreign corporations..... *9,232 191 - - -
67 Net income, total.................. 1,758,495 *42,480 235,729 *57,455 118,613
68 Net income, Form 1120-A.......... *14,535 *23 *14,512 - -
69 Net income, Form 1120-F.......... - - - - -
70 Net income, Form 1120S........... 794,287 *34,369 198,301 *39,236 *101,488
71 Statutory special deductions, total 83,172 *3,498 14,687 *16,312 *1,541
72 Net operating loss deduction..... 81,485 3,473 14,514 *16,312 *724
73 Dividends received deduction..... 1,686 *25 *173 - *817
74 Public utility div paid deduction - - - - -
75 Income subject to tax.............. 881,038 4,616 22,742 *1,908 *15,585
76 Total income tax before credits.... 297,364 1,649 3,411 *286 *2,719
77 Income tax....................... 296,332 1,568 3,411 *286 *2,719
78 Personal holding company tax..... - - - - -
79 Recapture taxes.................. - - - - -
80 Alternative minimum tax.......... 1,032 82 - - -
81 Foreign tax credit................. 8,809 98 - - -
82 U.S. Possessions tax credit........ - - - - -
83 Nonconventional source fuel credit. - - - - -
84 General business credit............ 1,278 - - 1 -
85 Prior year minimum tax credit...... 21 - - - -
86 Total income tax after credits..... 287,256 1,551 3,411 *285 *2,719
Source: IRS, 2000 Corporation Source Book of Statistics of Income. Publication 1053. April 2003.
oration Source Book of Statistics of Income,
rations 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 50,000 100,000 250,000
under under under under under under under or
1,000 5,000 10,000 25,000 50,000 100,000 250,000 more
873 597 74 41 14 7 10 6
606,496 1,350,583 468,885 605,831 478,774 472,166 1,343,760 2,620,574
199,175 322,091 96,819 111,702 70,182 62,659 277,442 346,815
177,937 471,905 194,497 144,506 108,698 114,182 217,700 401,128
*31,489 *20,898 *10,784 6,836 15,646 3,781 29,346 47,410
*8,058 *10,119 *23,526 8,465 24,201 2,700 5,791 20,021
- *284 - 1,423 - - - -
- - - 6,360 - - - -
*56,029 78,926 27,479 44,781 44,619 15,722 140,196 150,702
*1,153 *16,780 *14,874 3,233 6,934 527 - 9
- *480 - 7,417 - - - -
*23,857 137,728 *44,677 46,304 45,661 13,307 113,848 357,012
205,675 765,422 158,649 360,372 228,993 268,746 449,752 897,918
85,919 468,319 96,734 167,590 103,714 82,221 200,744 374,638
*3,112 - - - - - - -
*2,941 - - - - - - -
*18,402 *15,913 *1,274 17,500 12,575 28,192 41,264 46,766
*31,290 *3,297 *19,448 56,689 65,025 52,750 380,299 947,983
*5,153 *1,195 *13,318 21,407 16,752 5,136 126,652 169,353
*7,311 18,051 *8,478 -7,086 7,996 4,519 74,211 43,622
606,496 1,350,583 468,885 605,831 478,774 472,166 1,343,760 2,620,574
25,760 156,107 64,732 38,100 23,939 32,612 68,533 309,559
*17,475 45,344 *18,080 27,784 38,196 38,656 193,819 5,257
166,317 391,918 227,613 152,289 94,338 76,861 322,087 344,254
*29,883 *4,321 *5 9,156 10,382 - 11,879 50,007
*94,863 135,432 *34,053 119,273 111,534 140,622 59,593 392,114
*6,821 69,240 475 29,892 30,556 -3,541 -41,141 -22,244
265,377 548,221 123,927 229,338 169,828 186,958 728,989 1,541,627
52,786 77,836 15,860 9,820 58,894 61,165 194,476 2,686
*38,033 191,962 *8,661 64,613 114,620 75,526 451,202 1,102,784
- - - 175 - - - -
174,910 309,575 105,859 170,988 70,703 67,515 168,413 529,344
- *-755 - -2,154 692 1,259 3,446 123
*353 *30,396 *6,453 14,104 75,080 18,507 88,547 93,309
1,058,523 2,794,059 905,542 1,047,219 631,975 700,808 1,635,716 2,604,860
1,045,177 2,503,246 901,298 1,005,614 584,076 676,188 1,594,711 2,158,580
*4,822 9,772 *349 1,766 4,470 3,349 19,962 24,131
- *284 - 524 128 100 1,806 3,964
- *1,610 - 2,270 6,123 381 3,076 6,233
- *66,053 3 - 6,137 - 1,431 44,696
- - 24 - 8 - 344 36
- *16 - 2,153 102 - 657 309,593
- *1,772 - 500 45 33 39 -
*601 *42 3 80 54 - 73 -
- - - - - 494 7,448 4,594
*7,923 211,265 *3,865 34,313 30,830 20,263 6,168 53,034
964,940 2,584,071 815,848 963,104 569,568 666,789 1,439,893 2,072,507
142,912 495,663 *231,251 210,621 53,239 312,767 370,163 98,326
*50,973 246,327 *15,874 34,492 9,541 12,376 18,298 17,375
296,170 759,002 206,445 308,196 196,643 151,826 330,044 864,504
11,161 42,673 4,791 13,310 7,267 6,327 12,474 15,404
*2,043 *14,945 *57,198 10,744 9,636 4,829 19,878 34,186
64,640 153,275 44,250 59,618 35,532 25,120 94,716 189,010
33,927 105,602 23,966 28,470 23,650 18,857 47,739 81,232
*7,118 16,743 4,615 12,105 13,074 14,080 23,881 20,369
*77 *1,195 *127 104 1,033 78 599 3,332
*2,728 *780 *910 5,531 8,568 2,984 17,750 29,196
16,947 56,847 15,750 28,488 21,151 13,441 52,665 89,194
- - - - - - - -
32,539 94,927 20,601 37,796 32,434 10,254 100,552 155,086
*954 13,526 *1,797 6,485 2,975 697 9,120 9,171
*12,163 12,928 11,301 17,463 8,903 9,559 38,914 61,324
- *114 *395 708 5,313 - 1,152 10,118
290,587 569,523 176,577 188,974 140,609 83,593 301,946 394,681
93,583 209,988 89,693 84,115 62,407 34,020 195,823 532,353
- *352 - - - 185 3,284 5,220
93,583 210,056 89,693 83,591 62,279 34,105 197,300 533,609
- - - - - - - -
- - - - - - - -
*80,125 164,092 *74,529 60,492 26,599 15,058 - -
*2,406 *12,973 29 12,868 3,180 7,886 6,736 1,057
*1,985 *12,944 26 12,812 3,142 7,886 6,611 1,057
*421 *29 2 56 38 - 125 -
- - - - - - - -
*11,052 32,991 *15,136 10,230 32,500 11,161 190,564 532,552
*2,607 9,664 *5,014 3,678 11,154 3,962 66,769 186,453
*2,607 9,576 *5,014 3,463 11,050 3,795 66,504 186,341
- - - - - - - -
- - - - - - - -
- *88 - 214 103 167 265 112
- *1,286 - - 484 674 4,134 2,134
- - - - - - - -
- - - - - - - -
- - - 15 - - - 1,262
- - - 11 - - - 10
*2,607 8,378 *5,014 3,652 10,670 3,288 62,634 183,048