07pa25

							Table 25. All Partnerships Except Partnerships with
Foreign Transactions: Total Assets, Trade or
Business Income and Deductions, Portfolio Income,
Rental Income, and Total Net Income,
by Size of Total Assets, 2007
[All figures are estimates based on samples-- money amounts are in thousands of dollars]

                                                                                                                                                                                                                  Size of total assets


                                                Item                                       All asset sizes                                              $1              $50,000         $100,000          $500,000               $1,000,000             $5,000,000         $10,000,000     $25,000,000      $50,000,000       $100,000,000
                                                                                                             Under zero assets
                                                                                                                                   Zero assets         under             under            under             under                  under                   under              under           under            under               or
                                                                                                                    [3]
                                                                                                                                                      $50,000          $100,000         $500,000         $1,000,000              $5,000,000             $10,000,000        $25,000,000     $50,000,000     $100,000,000           more


                                                                                                 (1)                (2)                (3)              (4)              (5)              (6)               (7)                          (8)                (9)               (10)            (11)             (12)               (13)
Number of partnerships                                                                           2,976,204                29,838         764,426          452,048          143,880          630,776           295,520                      473,857                90,235          56,985          18,793              9,541          10,305
  Number of partners                                                                           16,168,937             159,221          2,560,925        1,351,616          464,633         2,346,200         1,258,543                   2,520,090            664,505            566,383         439,861         374,740           3,462,219
Total assets                                                                               11,508,502,749         -63,429,392                    0      7,387,053        10,524,362     166,205,925       213,286,611            1,051,285,269            631,537,909        882,553,591     653,391,273     663,540,897       7,292,219,251
Income and deductions from a trade or business:
  Total income                                                                              3,242,590,535           6,038,221       174,905,008        86,678,876        43,965,170     202,048,802       115,020,007              366,081,527            292,639,945        293,777,172     216,397,651     196,844,481       1,248,193,675
      Business receipts                                                                     3,009,668,017           4,061,038       159,571,102        81,702,403        42,865,966     192,929,904       108,965,504              348,864,799            282,768,441        278,506,903     203,333,954     186,811,507       1,119,286,497
      Ordinary income from other partnerships and fiduciaries                                  52,896,031           1,678,111          1,654,105        1,938,727          100,784         2,687,604         2,010,425                   5,358,335          3,250,433          5,869,843       3,613,824        2,862,757         21,871,083
      Farm net profit                                                                            5,915,325                    0        1,028,628          261,024          372,835         1,598,339          851,842                      796,334            318,488            312,920         121,492         168,476             84,947
      Net gain, noncapital assets                                                              13,447,561                 18,187       2,392,498          397,144              59,739       674,850           336,083                    1,100,626            573,012          1,421,410         611,240        1,082,636          4,780,138
      Other income                                                                            160,663,599             280,886         10,258,676        2,379,579          565,846         4,158,105         2,856,153                   9,961,433          5,729,570          7,666,095       8,717,141        5,919,105       102,171,010
  Total deductions                                                                          3,079,919,410           6,787,946       169,327,452        77,065,198        40,350,233     186,660,040       106,371,685              350,961,705            284,787,010        276,959,235     206,313,478     187,713,771       1,186,621,656
      Cost of goods sold [1]                                                                1,874,451,210           1,100,151         99,581,561       30,231,753        16,411,138       81,875,532       49,581,550              188,070,159            203,943,868        184,701,255     132,706,925     122,853,723        763,393,595
         Inventory, beginning of year                                                         235,585,972                 21,142      17,273,219        1,737,815          944,009         7,376,740         7,843,245              36,241,584             26,018,857         31,987,568      19,367,927       19,997,328         66,776,537
         Purchases                                                                          1,263,844,091             368,863         71,600,538       18,891,545         9,936,476       53,024,068       32,351,310              119,760,690            161,539,070        122,550,363      89,913,478       85,568,850       498,338,842
         Cost of labor                                                                         90,003,746                 68,906       3,697,509        2,476,503         1,446,303        7,479,247         4,259,628              14,173,162              8,160,558         10,659,276       7,374,956        6,452,791         23,754,908
         Additional inventory costs (section 263A)                                             16,438,024                  1,524       2,289,008          197,317          238,344         1,530,529          320,039                    2,767,664          1,758,027          1,721,872         933,016        1,137,424          3,543,260
         Other costs                                                                          515,442,250             679,501         15,155,903        7,438,106         4,398,265       19,334,941       12,303,739               52,971,099             36,846,215         52,047,214      36,884,884       34,298,474       243,083,909
         Less: Inventory, end of year                                                         248,049,269                 39,786      10,532,357          509,534          552,260         6,979,877         7,496,410              38,132,579             30,561,387         34,289,539      21,857,209       24,787,792         72,310,538
     Salaries and wages                                                                       274,592,833             681,721         12,268,981       10,815,000         6,765,841       30,360,998       16,309,172               47,245,918             21,561,169         26,119,608      19,770,949       15,274,143         67,419,334
     Guaranteed payments to partners                                                           37,952,573             209,569          3,038,923        5,699,589         1,918,285        7,623,488         3,382,023                   5,970,851          2,199,986          2,324,635       1,556,708         899,723           3,128,793
     Rent paid                                                                                 52,470,113             196,757          3,556,742        3,056,813         2,100,516        7,512,050         3,937,799                   9,128,402          4,062,690          4,329,360       2,826,806        2,421,447          9,340,731
     Interest paid                                                                            125,355,125             167,824          5,102,718          561,634          434,269         1,966,260         1,834,946                   8,285,927          5,484,656          6,741,977       5,783,524        5,816,301         83,175,089
     Taxes and licenses                                                                        41,613,203                 99,172       2,200,701        1,512,221          921,212         3,999,313         2,258,168                   6,410,017          3,081,338          3,588,861       2,570,473        2,541,418         12,430,307
     Bad debts                                                                                 17,824,995                 63,194       1,073,141          166,826          141,401          236,263           305,012                    1,080,257            750,247            847,462         898,311         916,201          11,346,681
     Repairs and maintenance                                                                   16,236,420                 49,404       1,083,730          534,294          400,802         1,527,246          839,458                    2,545,108          1,240,093          1,335,998         940,966         987,139           4,752,181
     Depreciation                                                                              65,813,183                 67,276       3,168,315          603,840          590,552         2,954,402         1,813,620                   7,733,728          3,918,214          4,408,056       3,742,294        4,008,052         32,804,834
     Depletion                                                                                     782,230                    0              16,304              81               117            6,424               388                       12,428             13,053          32,810          39,897          64,751            595,976
     Retirement plans, etc.                                                                      5,910,540                 3,564         216,876          153,317          110,076          567,046           300,339                      644,674            314,752            427,821         367,902         274,553           2,529,619
     Employee benefit programs                                                                 18,509,677                 24,605         826,287          244,609          185,215         1,007,862          663,759                    2,608,560          1,354,013          1,702,726       1,511,632        1,094,834          7,285,575
     Ordinary loss from other partnerships and fiduciaries                                     31,597,242           2,309,443          3,705,097          664,993          288,967         1,250,439         1,507,391                   3,974,253          2,492,090          1,728,370       2,240,333        2,813,493          8,622,374
     Farm net loss                                                                               5,217,984                25,331         811,636              47,883           39,429       595,570           520,647                    1,839,528            372,775            386,942         254,642         104,997            218,604
     Net loss, noncapital assets                                                                 3,466,301                    0          556,144          215,526              31,558       243,011               26,745                   688,808            484,591             94,326          27,892         195,024            902,675
     Other deductions                                                                         508,125,780           1,789,935         32,120,293       22,556,820        10,010,854       44,934,137       23,090,668               64,723,086             33,513,477         38,189,028      31,074,225       27,447,973       178,675,287
  Ordinary business income (less loss)                                                        162,671,125            -749,725          5,577,556        9,613,678         3,614,937       15,388,762         8,648,322              15,119,822              7,852,934         16,817,937      10,084,173        9,130,710         61,572,019
       Net income                                                                             347,328,680           2,229,453         22,328,276       14,980,248         6,485,653       26,834,656       16,646,531               41,210,470             21,031,365         30,349,253      21,554,505       20,189,704       123,488,567
       Loss                                                                                   184,657,555           2,979,178         16,750,720        5,366,570         2,870,715       11,445,894         7,998,209              26,090,648             13,178,430         13,531,316      11,470,332       11,058,995         61,916,548
Portfolio income (less loss) distributed directly to partners                                 392,294,391           1,729,537         39,072,534        5,504,210         2,064,998       14,298,025         8,730,207              27,908,457             15,068,229         24,132,233      25,170,079       22,084,000       206,531,884
   Interest income                                                                            129,320,574             808,531          8,204,072          213,543          280,323         1,463,091          929,149                    5,862,508          3,639,622          5,119,566       5,507,785        5,509,664         91,782,720
   Dividend income                                                                             29,196,711                 55,327       1,176,798          366,073              10,455       289,432           232,111                    2,235,788            879,533          1,412,171       2,032,887        2,417,127         18,089,008
   Royalties                                                                                   10,785,779                     1          610,385          298,575          450,352          498,114          1,034,988                   1,842,366            225,846            782,060         843,800         130,276           4,069,015
   Net short-term capital gain (less loss)                                                     15,378,188             263,420           -402,092              11,973       132,496          419,275           242,575                      148,552          1,973,285            978,402         965,451         238,024          10,406,826
   Net long-term capital gain (less loss)                                                     207,613,139             602,258         29,483,371        4,614,046         1,191,370       11,628,112         6,291,384              17,819,243              8,349,942         15,840,034      15,820,156       13,788,909         82,184,315
Net rental real estate income (less loss)                                                        7,090,425         -1,285,387         -3,078,922          190,572           -81,658        4,157,159         4,089,667              10,258,094              1,071,340         -4,227,346      -2,613,019       -2,158,766           768,692
   Net income                                                                                  88,259,547           2,013,348          3,433,619        1,432,792          608,136         7,192,071         8,079,002              24,363,200              9,022,637          7,678,357       5,025,546        4,053,127         15,357,712
   Loss                                                                                        81,169,123           3,298,735          6,512,541        1,242,220          689,794         3,034,911         3,989,336              14,105,106              7,951,298         11,905,703       7,638,566        6,211,893         14,589,020
Other net rental income (less loss)                                                              1,071,398                10,830         203,967                263        131,301              78,904            55,885                   274,102                 5,820         267,406         227,092         211,128            -395,300
   Net income                                                                                    5,192,757            164,728            383,359               1,649       131,793          296,099               99,920                   643,357            282,268            336,493         379,589         406,913           2,066,590
   Loss                                                                                          4,121,360            153,898            179,391               1,386              492       217,195               44,034                   369,255            276,448             69,087         152,497         195,785           2,461,890
Total net income (less loss) [2]                                                              340,136,011          -1,160,423         12,693,856       10,682,703         4,405,711       21,875,462       14,990,122               35,592,680             13,675,096         20,171,794      16,082,717       15,240,138       175,886,155
   Net income                                                                                 588,178,420           4,882,115         35,007,751       17,134,241         7,874,028       36,124,073       26,503,578               73,312,626             33,494,061         43,627,685      33,721,686       31,131,688       245,364,886
   Loss                                                                                       248,042,408           6,042,538         22,313,896        6,451,538         3,468,317       14,248,611       11,513,456               37,719,946             19,818,965         23,455,891      17,638,969       15,891,551         69,478,731
 [1] Cost of goods sold is not equal to the sum of its components because some
partnerships do not report the components.
[2] Total net income (less loss) is the sum of ordinary business income
(less loss), interest income, dividend income, royalties, net rental real estate income
(less loss) and other net rental income (less loss).
[3] Partnerships may report negative assets because of "offsets" against liabilities
when assets are liquidated.
NOTE: Detail may not add to totals because of rounding.

Source IRS, Statistics of Income Division, August 2009.