sole proprietorship returns, 1994the cost oflabor and in materials and supplies (13.6 and 4.9...

Sole Proprietorship Retuby Shawn M. -Harwood-

32

N

onfann sole proprietorship profits.grew 6.6 pek-'cent, to $166.8 billion for 1994. Using constantdollars, profits grew 4.2 percent, the second largest

annual increase since 1988. This (constant dollar) growthreversed the -1.0 percent decline in 1993 profits. With theexception of a decline in (current dollar) growth rate forthe finance, insurance, and real estate division, increasingrates ofgrowth were exhibited in each industrial divisionfor 1994. At 19.6 percent, the transportation and publicutilities division produced the largest annual growth inprofits among the industrial divisions, followed by thewholesale and retail trade and construction divis"ions at12.2 and 12.1 percent, respectively. Services, whileproducing a 3.6 percent increase in profits from' 1993,

--accounted-for-57.4.percent of total 1994 sole -proprietor-ship profits.

For 1994, both total business deductions and receiptsdemonstrated stronger growth than for 1993. Deductionsgrew 3.8 percent, the largest annual growth since 1988.However, this increase in deductions (to $623.8 billion)was stirpa-ssed by a-4.4-per-cent iii-c-reak-in-re-ceipts-to$790.6 billion. The transportation and public utilitiesdivision saw the largest percentage growth in both receiptsand-deductions, 12.5 and 11.4 percent, respectively.

The number of individual income tax returns reportingnonfarm sole proprietorship activity for 1994 increased 1.9percent, from 15.8 million for 1§93 to 16.2 million (FigureA) [1]. The two largest industrial divisions, services andwholesale and retail trade, showed moderate increases inthe number of sole proprietorship returns for 1994 (1.1percent and 3.3 percent, respectively). Sole proprietorshipbusiness receipts for all industries (the sum of"incomefrom sales and operations" and "other business income")increased 4.4 percent from the 1993 level of $757.2 billionto $700.6 billion for 1994 (Figure B) [2). Despite de-creases in some component industrial groups, all principalindustrial divisions reported growth in business receipts.Sole proprietorships in the transportation and publicutilities division produced a 12.5 percent increase, thelargest percentage growth in 1994 business receipts.Construction division receipts grew 7.9 percent, an $8.5billion increase, representing the second largest percentageincrease as well as the second largest dollar increase. Witha 4.4 percent increase yielding receipts $11.4 billionhigher than 1993, sole proprietorships in the services

Shawn M Harwood is an economist with the Individual ReturnsAnalysis Section. This article wasprepared under the directionofJeffHartzok, Chief.

rns, - 1994

Figure A

Nonfarm Sole Proprietorship Returns, Tax Years.1993 and 1994

Industrial division

All Industries........................

Agricultural services .................

Mining.......................................Construction .............................

Manufacturing..........................

Transportation andpublic utilities .... :.....................

Wholesale and retail trade .......Finance, insurance,- and real estate .......................

Services...................................

All other industries....................

1993

11-)15,848,119

497,148

124,1381,926,626

472,334

Number of return

1994_(2)

16,153,871

515,336

126,2391,985,561

513,200

711,3672,860,073

--1,273,020-7,718,150

744,1102,954,466

--1,344,676--7,803,277

167,005NOTE: Detail may not add to totals because of rounding.

e-nFa-ge-increase

(3)1.9

3.71.73.18.7

s

4.63.3

- 5.6--1.1

-37.0

division demonstrated the.greatest dollar increase for- -1994.-

After the economy recovered from the recession of theearly 1980's, sole proprietorship receipts grew annuallyfrom-1983 through 1988 (Figure Q. Sincel988, theconsistent growth in receipts stopped, resulting in year~to-

-year fluctuations-between-gains and losses-For- I994,-total---receipts grew 2.0 percent (in constant 1992 dollars), thelargest percentage increase since 1988 [3].

DedudionsTotal business deductions (cost ofsales and operations,plus business expenses, including expenses for a homeoffice) for 1994 increased 3.8 percent from their 1993level of$600.8 billion to $623.8 billion (Figure B) [4,5].In constant dollars, deductions grew 1.5 percent (FigureQ. This growth represents the largest percentage increasesince 1988. All of the principal industrial divisions sawincreased growth in business deductions for 1994. Soleproprietorships in the services division reported $176.0billion in deductions for 1994, a 4.8 percent increase (incurrent dollars) from 1993 (in contrast to the 0.9 percentincrease from 1992 to 1993) (Figure D). This divisionaccounted for 28.2 percent of all sole proprietorshipdeductions and was the largest contributor to the growth in1994 deductions.

Representing 48.3 percent of total 1994 business deduc-tions, the cost of sales and operations deduction grew 3.9percent from 1993 to $301.0 billion (Figure E). Thisgrowth was smaller than the 5.6 percent increase of 1993.Comprising 71.9 percent of the cost of sales and opera-tions, purchases grew only 2.9 percent for 1994 (Figure F).

Sole Proprietorship Retums, 1994

Figure B

Nonfarm Sole Proprietorship Receipts, Deductions, and Profits, by Industry, Tax Years 1993 and 1994[Money amounts are in billions of dollars]

Selected industrial division or group

All Industries ............................................Construction ................................................

Special trade contractors ..........................Transportation and public utilities...............Wholesale and retail trade ..........................Wholesale trade.......................................Retail trade ...................................... ........Food stores .............................................Automotive dealers andservice stations....................................

Eating and drinking places .....................Finance, insurance, and real estate ............Finance.....................................................Insurance..................................................Real estate ...............................................

Services.......................................................Business and personal services...............Medical services .......................................Legal services ...........................................Consulting and management services .....

All other industries .......................................

Total business receipts Total business deductions Net income less deficitI Percentage 1994 1 Percentage I Percentage

1993 1 1994 increase 1993 1 increase 1993 1 1994 increase

til757.2107.4

70.435.9

244.738.8

205.934.7

55.726.252.8

9.818.125.0

260.367.670.724.119.856.1

L2)

790.6115.9

80.640.4

248.038.6

209.334.9

52.127.254.19.6

19.125.4

271.770.873.423.522.060.6

(3)

4.47.9

14.512.51.3

-0.51.70.6

-6.34.02.5

-2.05.51.64.44.73.8

-2.511.1

8.0

I L4)

600.889.256.230.8

229.933.8

196.133.4

53.924.933.9

8.110.115.7

167.948.137.712.8

9.549.0

j5j

623.895.464.234.3

231.433.2

198.233.9

50.325.734.2

8.010.515.7

176.050.039.412.910.852.6

NOTE: Detail may not add to totals because of rounding. Percentage increases vmro calculated before rounding.Less than .05 percent

Figure C

Receipts, Deductions, and Profits,Tax Years 1982-1994[Money amounts are in billions of dollars]

_L6L

3.87.0

14.211.40.7

-1.81.11.5

-6.73.20.9

-1.24.0

(1)4.84.04.50.8

13.77.3

A 17J

156.518.214.25.1

14.85.09.81.3

1.81.3

18.91.77.99.2

92.419.532.911.310.3

7.1

L81

166.820.416.46.1

16.65.4

11.21.1

1.81.5

20.01.68.69.7

95.720.734.010.611.3

8.0

U96.6

12.115.519.612.28.0

14.3-15.4

5.021.0

5.8-5.98.95.43.66.23.3

-6.29.7

12.7

Total business receipts Total business deductions Net income (less deficit)

Tax year Current Constant dollars' Current Constant dollars, Current Constant dollars'dollars Amount Percentage dollars Amount Percentage dollars Amount Percentage

increase increase increase(1) (2) (3) (4) (5) (6) (7) (8) (9)

1982 ................. 433.7 618.7 (2) 383.1 546.5 (2) 50.6 72.2 (2)

1983 ................. 465.2 636.4 2.9 404.8 553.8 1.3 60.4 82.6 14.51984 ................. 516.0 679.8 6.8 445.3 586.7 5.9 70.8 93.3 12.91985 ................. 540.0 688.8 1.3 461.3 588.4 0.3 78.8 100.5 7.81986 ................. 559.4 694.0 0.8 469.0 581.9 -1.1 90.4 112.2 11.61987 ................ 610.8 735.0 5.9 505.4 608.2 4.5 105.5 127.0 13.21988 ................ 672.0 780.5 6.2 545.7 633.8 4.2 126.3 146.7 15.51989 ................ 692.8 772.4 -1.0 560.2 624.5 -1.5 132.7 147.9 0.91990 ................ 730.6 780.6 1.1 589.2 629.5 0.8 141.4 151.1 2.11991 ................ 712.6 732.4 -6.2 571.2 587.1 -6.7 141.5 145.4 -3.71992 ................ 737.1 737.1 0.6 583.1 583.1 -0.7 154.0 154.0 5.91993................. 757.2 738.0 0.1 600.8 585.6 0.4 156.5 152.5 -1.01994................. 1 790.6 1 753.0 1 2.0 1 623.8 1 594.1 1 1.5 1 166.8 1 158.9 1 4.2

I Constant dollars are based on the overall implicit price deflator for gross domestic product computed and reported by the U.S. Department of Commerce, Bureau of Economic

Anaylsis in the Survey of Current Business, January- February, 1996. The deflator represents the annual average of current-weighted prices, based on 1992=100.2 Percentage not computed.

Because it represents such a large proportion of the totalcost ofsales and operations, the low growth in purchaseswas only moderately offset by stronger relative growth inthe cost of labor and in materials and supplies (13.6 and4.9 percent, respectively).

Total business "expenses" (total business deductions,excluding cost of sales and operations) grew 3.7 percentfrom 1993, to $322.8 billion. Net salaries and wages grew3.1 percent from 1993, to $53.6 billion (Figure G). Com-prising 16.6 percent of total expenses, this was the largest 33


34

I Figure D

Percentage Growth of Receipts, Deductions, and Profits, Tax Years 1993 and 1994Percentage increase Percentage increase Perce;tage increase

Selected industrial division or group in business recelp 2 in business deductions- --

in net incom (less deficit)From 1992 Prom

19931992~ Fom From 1993- _-M-m _102 From 1993

to 1993 to 1994 to 1993 to 1994 to 1993 to 1994(7) (8)

All Industries ...................................................................... 2.7'

4.4 3.0 - 3.8 1.6 -6.6Construction......... ................................................................ .11 .2 7.9 11.9 7.0 7.7 12.1Special trade contractors..................................................... 5.2 14.5 4.9 14.2 6.8 15.5

Transportation and public utilities ......................................... 7.8 12.5 7.7 11.4 8.5. 19.6Wholesale and retail trade .................................................... -1.1 1.3 -1.5 0.7 6.5 12.2Wholesale trade................................................................. -3.7 -0.5 -2.9 -1.8 -7.4 8.0Retail trade........ ................................................................ -0.5 1.7 - -1.2 1.1 15.3 14.3Food stores ....................................................................... -2.3 0.6 -2.6 1.5 8.3 -15.4Automotive dealers andservice stations .............................................................. 1.6 -6.3 0.1 -6.7 43.7 5.0

Eating and drinking places ............................................... -5.2 4.0 -6.0 3.2 14.1 21.0Finance, insurance, and real estate ...................................... 15.0 2.5 1 7.7 0.9 10.5 ~5.8-Finance- -42.0---

- --2.0

162.0 -1.2 -10.5

_-5.9

Insurance............................................................................ 6.5 5.5 6.3 4.0 5.3 8.9Real estate.. ~ ...................................................................... 14.2 1.6 10.6 (1) 19.5 5.4

Services................................................................................. 0.3 . 4.4 0.9 4.8 -0.8 3.6Business and personal services.......................................... -5.8 4.7 -5.3 4.0 -7.6 6.2Medical services ............................. ................................... 0.4 3.8 -0.5 4.5 1.5 3.3Legal services .................................................................... 2.1 -2.5 3.2 0.8 6.9 -6.2Consulting and management services. .......... 14.5 13.7 -1.9-- -9.7-NU I t: uelail rnay not add to totals because of rounding.Less than .05 percent

business expense for 1994. Car and truck expenses, thesecond largest business expense with 9.6 percent of thetotal, grewA5.5 -percent from-its 1993 level of$26.7billion to $30.8 billion. For Tax Year 1994, the standardmileage rate rose one cent, to $0.29 per mile. This in-crease may have had a small impact on the increased carand truck expense deduction. Business expenses wereftirther affected by the Omnibus Reconciliation Act of1993 (OBRA'93), which reduced the deductible amount ofmeals and entertainment expenses from 80 to 50 percent.This change generated a 30.5 percent decrease in mealsand entertaininent expenses deducted, a $649.5 milliondecline from their 1993 level.

Accounting for 8.1 percent of total business expenses,the depreciation deduction grew to $26.2 billion. Thisgrowth represented a 2.4 percent increase (in constantdollars) from 1993 (Figure H). While smaller relative tothe 4.6 percent annual increase of 1993, this growth wasthe second largest expansion of the depreciation deductionsince 1985. the increase may be attributable in part to theprovision of OBRA'93, that increased the maximumamount of investment certain small businesses couldimmediately deduct (according to Internal Revenue Codesectio

'n 179) from $10,000 to $17,500 [6]. The deprecia-

tion deduction first began to decline for 1986, followingthe enactment of the Tax Reform Act- of 1986 (TRA'86).ITRA'86 reduced the allowable depreciation deduction bylengthening the cost recovery periods and changing the

depreciation methods for property placed in service after -July 31, 1986. The depreciation deduction dropped 2.4

-percent-for- I986-and continued-to decline-through 1992.- -Beginning with 1993, however, the trend reversed anddepreciation increased through 1994. The depreciationdeduction represented 4.2 percent of total business deduc-tions for 1994. Depreciation deductions as a percentage oftotal business deductions remained below the 1985 (pre-TRA'86) level of 5.7 percent.

With the implementation of the Schedule C-EZ for TaxYear 1992, certain smaller businesses could elect not toitemize depreciation and other business deductions. TheSchedule C-EZ, Net Profit From Business (a simplifiedversion of the

'Schedule Q and the Schedule C, Profit or

Loss From Business, are the sources of the sole proprietor-ship statistics. Taxpayers could use the Schedule C-EZ ifthey had gross receipts of$25,000 or less; business ex-penses of $2 j000 or less; use~ the cash accounting method;had no inventories; did not report a net loss from thebusiness; owned only one business as a sole proprietor;had no employees; did not take a deduction for homebusiness expenses; and had no prior year disallowed"passive activity losses" from the business [7]. Becausetaxpayers using the Schedule C-EZ did not itemize busi-ness deductions, theldetailed deductions in Table 2 areslightly understated and will not add to the totals.

The numbers and percentages ofnonfarm sole propri-etorship returns filed on Schedule C-EZ are shown by


Figure E

Components of Business Deductions, Tax Years 1992,1993, and 1994[All figures are estimates based on samples--money amounts are in thousands of dollars]

Business deductions 1992 1993 1994Percentage

increase from1992 to 1993

Percentageincrease from1993 to 1994

(1) (2) (3) (4) (5)2

Business deductions, total ............................................................ 583,146,571 600,765,115 623,833,149 3.0 &8Cost of sales and operations ........................................................ 274,219,623 289,577,573 301,004,349 5.6 3.9

Inventory, beginning of year ........................................................ 28,860,062 30,585.415 31,280,679 6.0 2.3Cost of labor................................................................................ 18,838,120 20,685,004 23,497,436 9.8 13.6Purchases.................................................................................... 204,316,835 210,260,432 216,364,863 2.9 2.9Materials and supplies................................................................. 28,825,291 32,701,327 34,304,359 13.4 4.9Other costs................................................................................... 23,277,487 27,140,420 29,159,106 16.6 7.4Inventory, end of year.................................................................. 29,898,172 31,795,025 33,602,094 6.3 5.7

Business expenses, total ............................................................ 308,926,90 311,187,542 322,828,800 0.7 3.7Advertising expenses................................................................... 7,3".070 7,599,257 7,987,458 3.5 5.1Bad debts from sales or services................................................. 1,065,802 960,701 1,066,595 -9.9 11.0Car and truck expenses ............................................................... 23,919,600 26,714,114 30,844,739 11.7 15.5Commissions............................................................................... 10,456,775 8,706,883 9,029,108 -16.7 3.7Depletion ...................................................................................... 628,917 568,446 551,570 -9.6 -3.0Depreciation ................................................................................. 23,273,917 24,964,396 26,157,756 7.3 4.8Employee benefit programs ......................................................... 1,186,031 1,252.242 1.291.800 5.6 3.2Insurance ..................................................................................... 13,259,715 13,172,614 13,288,806 -0.7 0.9Legal and professional services .................................................. 5,698,841 5,649,951 6,208,512 -0.9 9.9Meals and entertainment deducted.............................................. 4,571,529 4,598,258 3,193,551 0.6 -30.5Mortgage interest ......................................................................... 4,626,346 4,181,330 3,842,810 -9.6 -8.1Other interest paid on business indebtedness............................. 5,779,818 5,249,285 5,326,838 -9.2 1.5Office expenses ........................................................................... 7,395,168 7,642,163 8,001,703 3.3 4.7Pension and profit-sharing plans ................................................. 527,945 636,097 604,673 20.5 -4.9Rent on machinery and equipment .............................................. 4,551,560 4,733,446 5,656,767 4.0 19.5Rent on business property........................................................... 20,596,886 20,274,625 21,112,726 -1.6 4.1Repairs ........................................................................................ 9,705,814 9,847,207 10.385,279 1.5 5.5Supplies....................................................................................... (1) 15,401,709 16,506,864 n.a. 7.2Net salaries and wages ................................................................ 52,316,452 52,045,887 53,649,098 -0.5 3.1Taxes paid ................................................................................... 12.618.367 13,062,473 13,600,223 3.5 4.1Travel ........................................................................................... 5,860,143 5,865,812 6,084,095 0.1 3.7Utilities ......................................................................................... 14,546,685 16,068,808 16,917,728 10.5 5.3Home office business deductions................................................ 2,966,899 3,042,538 3,134,560 2.5 3.0Other business deductions .......................................................... 75,374,008 58,173,090 57,488,445 -22.8 -1.2

n.a. - Not availableI Includes returns with Schedule C-EZ attached. Because only a total is reported for business deductions on Schedule C-EZ, the totals shown in the statistics exceed the sumof the detailed deductions; the detailed deductions are, therefore, slightly understated.2 Total business deductions are calculated before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from the prior years. However, theselosses (after subtraction) and any carryover are reflected in not income or deficit. Therefore, total business receipts rninus total business deductions may not always equalnet income or deficit.3 Included in "Other business deductions.-

industrial division in Figure L Of the almost 2.0 millionSchedule C-EZ returns filed for 1994, about 1.2 million, or63.3 percent were filed by taxpayers in the service indus-tries. Business receipts from Schedule C-EZ filers totaled$6.6 billion, or 0.8 percent of total business receipts. The$0.9 billion in business deductions reported on Schedule C-EZ returns represented only 0. 1 percent of total businessdeductions for all industries for 1994. In fact, despite ac-counting for the vast majority of Schedule C-EZ filers amongthe industrial divisions, sole proprietorships in the servicesdivision reported only 0.3 percent of their business deduc-tions on Schedule C-EZ returns.

Profits and LossesAll principal industrial divisions showed an increase insole proprietorship profits for 1994. Total profits grew 6.6percent from 1993, increasing from $156.5 billion to$166.8 billion (Figure B) [8]. While both total receiptsand deductions increased, a higher annual growth ofreceipts (a 4.4 percent increase in receipts compared to the3.8 percent growth in deductions) yielded this increase intotal profits. Using constant dollars, 1994 receipts rose 2.0percent and deductions grew 1.5 percent, yielding a 4.2percent increase in profits. This increase in profitsreversed the 1.0 percent fall for 1993. 35

36


Figure F -

Nonfarm Sole Proprietorship Costs of Sales andOperations, Tax Year 1994

Other costs9.7%

Cost of labor7.8%

- With the exception of the services division, the annualincrease in profits was generated by greater percentage,indr6ag-e§ in busimssreic&ipts -relitti-ve-Ito- deductions. -S-ol-eproprietorships in the transportation and public utilitiesdivision reported a 12.5 percent increase in receipts and,with an 1 1.4 percent increase in deductions, produced thelargest percentage increase in 1994 profits, 19.6 percent(Figure B). The wholesale and retail trade divisiondisplayed an increase in profits of 12.2 percent, while soleproprietorships in the construction division reported a12.1 percent increase. Profits for the finance, insurance,and real estate division grew 5.8 percent.

The services division and its component groups,medical services and consulting and management ser-vices, saw increases in profits of 3.6, 3.3, and 9.7 percent,respectively. However, in contrast to other divisionsshowing growth in profits, these sole proprietorshipsdemonstrated growth in business deductions that sur-passed that of receipts. The increases in profits despitegreater growth in deductions relative to receipts may beexplained by an examination ofbusiness deductions as apercentage ofreceipts (Figure J). Business deductions, asa percentage ofreceipts for all nonfarm sole proprietor-ships, were 78.9 percent for 1994. By comparison, theservices division, medical services, and consulting andmanagement services displayed relatively low percentageofdeductions to receipts (64.8, 53.6, and 49.0 percent,respectively). As a consequence of this comparatively

low ratio, profits increaikd despite thie'larger,growth' indeductions.

TRA'86 may have influenced 1994 sole proprietorshipprofits through its placement of restrictions on "passivelosses." Beginning in 1987, these restrictions were aneffort to curb investment in "tax shelters" [7]. Theserestrictions, however, have had a limited effect on overallsole proprietorship profits, amounting to only $109.7million for. 1994.

In constant dollars, positive net income increased 3.7percent from 1993, while net losses grew only 0.2 percent(Figure H). The annual increase in net income contrastswith the 0.6 percent decline of 1993. Further, it was thesecond strongest increase since 1988, before the economy,began its decline toward the recession of 1991. Among thepirinicip-al-inddstridl divisions, so e pr&p torships in thetransportation and public utilities division and in the con-struction division reported the largest (current dollar)annual increases, 16.9 and 11. 1 percent, respectively(Figure K). Services, accounting for more than halfof total

-positive net-in.come-for-soIe proprietorships~-showed - - - -growth of4.0 percent from 1993. However, growth in netincome for services was moderately offset by a 9.9 percentgrowth-in net loss. The $7.6. billion net loss for the servicesdivision accounted for 36.3 percent of the total net loss for

---199-4-sole-proprietorships. Net-loss-for-medical-ser-vicesi-the largest industrial group in the services division, in-creased 31.3 percent from 1993. Similarly, the largestindustrial group in the construction division, special tradecontractors, displayed a 14.1 percent increase in net losses.

Industry Trends'Services was the largest sole proprietorship division,in-terms of total business receipts, with 34.4,percent of thetotal for 1994 (Figure B). Receipts for this division, at$271.7 billion, grew 4.4 percent JR:om'the $260.3 billion for1993. Total deductions for the services division increased4.8 percent to $176.0 billion.. Service division profitsincreased 3.6 percent, up from the 0.8 percent decline of1993 (Figure D). This annual increase brought profits to$95.7 billion, accounting- for 57.4 percent of total soleproprietorship profits (down from the 59.0 percent share o* ftotal profits for 1993). Medical and health servicesreported increases in both receipts and deductions. The neteffect of these changes was a 3.3 percent growth in profits,to $34.0 billion, representing 35.5 percent of total servicesdivision profits. Accounting for 21.6 percent ofservices'profits, the business and personal services group grew at arate of6.2 percent (in contrast to a 7.6 percent decline of1993) to $20.7 billion (Figure D). Consulting and manage-ment services' profits grew 9.7 percent, generated byincreases in receipts and deductions of 11. 1 and 13.7

Sole Proprietorship Returns, 1994

Figure G

Nonfarm Sole Proprietorship Total Business Expenses, Tax Year 19941

Depreciation8.1%

4.1%

'Total business expenses equals all business expenses rninus cost of sales and operations. For 1994, this amount was $322.8 billion.

20ther business deductions include: commissions, office expenses, advertising expenses, travel meals entertainment, bad debts, depletion, employee benefits,

interest, legal and professional services, pension and profit-sharing, and home office deductions. "Other business deductions" also includes all Schedule C-EZ deductions.

Figure H

Not Income, Net Loss, and Depreciation, Tax Years 1982-1994[Money amounts are in billions of dollars]

Current dollars Constant dollars Percentag increase in constant dollars I

Tax year Net income Net loss Depreciation Net income Net loss Depreciation Net income Net loss Depreciation

(1) (2) (3) (4) (5) (6) (7) (8) (9)1982................. 68.6 18.1 19.1 97.9 25.8 27.3 (1) (1)

(2)

1983................. 78.6 18.3 22.1 107.5 25.0 30.2 9.8 -3.1 10.71984................. 89.8 19.1 23.9 118.4 25.1 31.5 10.1 0.7 4.31985................. 98.8 20.0 26.3 126.0 25.5 33.5 6.4 1.5 6.51986................. 110.5 20.1 26.4 137.1 24.9 32.8 8.8 -2.4 -2.31987 ................ 123.8 18.3 25.6 149.0 22.0 30.8 8.7 -11.5 -6.21988 ................ 145.5 19.2 26.1 169.0 22.3 30.3 13.5 1.2 -1.51989 ................ 152.4 19.7 24.5 169.9 21.9 27.3 0.5 -1.6 -9.91990 ................ 161.7 20.2 23.7 172.7 21.6 25.4 1.6 -1.5 -7.11991 ................ 162.4 20.9 23.1 166.9 21.5 23.7 -3.3 -0.6 -6.51992 ................ 173.5 19.5 23.3 173.5 19.5 23.3 3.9 -9.2 -1.91993 ................ 177.0 20.5 25.0 172.5 20.0 24.3 -0.6 2.5 4.51994 ................ 187.8 21.0 17 - 0

M2 .9

k A

7

l 0.6 2

2.4

!1 11.11- - ~-A nn th. -.11 1111 nd

hvmrtp hp DAna tnnt nf mrnAr7a. 9ure

c

of Econo

Rent on Repairs Car and truckbusiness 3.20/6 expensesproperty 96%

Insurance

Analysis in the Survey of Current Business, January- February, 1996. The deflator represents the annual average of current-weighted prices, based on 1992-100.

'Percentage not calculated.1 37


38

Figure I

I ax Year 11 E194[Money amounts are in millions of dollars]

V

Sole Proprietorship Returns with Schedule C-EZ Compared to All Sole Pron"rietorshin Returns

Number of returns Total business deductionsIndustrial division With Percentage On Percentage

Total Schedule C-EZ of total Total Schedule C-EZ of total(1) (2) (3) (4) (5)

All Industries ................................................................. 16,153,871 11,955,099 i2.1" 623,833.1 897.1 0.1Construction ........................................................ .............. 1,985,561 189,764 9.6 95,409.7 103.9 0.1Transportation andpublic utilities .................................................................. 744,110 80,276 10.8 34,276.1 46.2 0.1

Wholesale and retail trade ............................................... 2,954,466 169,428 5.7 231,423.3 64.9 (1)Finance, insurance,and real estate ................................................................ 1,344,676 95,059 7.1 34,172.9 51.0 .0.1

Services .................................... i ....................................... 7,803,277 1,237,679.15.9 175,975.8 551.8 0.3

All other industries ............................................................, , __- A

1,321,780 - 183,792. 13.9 -52,575.4 ---- ---- 79.3--- --0.2---

NOTE: Detail may not add to totals because of rounding.

percent, respectively. In contrast, however,'sole propri-etorships in the legal services group reported a 2,.5 percent

--decline in receipts. -The decline-in-receipts, coupled with a~-0.8percent increase in deductions, produced a 6.2 percent

drop in profits.-Wholesale and retail trade was the second-largest sole

proprietorship division, with 31.4 percent of total receipts.For-this division~ the growth-of receipts surpassed-deduc- - --tions to yield a 12.2 percent increase in profits, up from the6.5 percent increase for 1993 (Figure D). While receiptsfor the wholesale trade group fell 0.5 percent, deductionsfell 1.8 percent, resulting in an 8.0 percent increase inprofits. This reversed a 7.4 percent decline for 1993.Retail trade receipts grew 1.7 percent and deductionsgrew 1. 1 percent, resulting in a 14.3 percent increase inprofits. Within the retail group, a 2 1.0 percent increase inprofits for eating and drinking places contrasted with a15.4 percent drop in profits reported for food stores.

The third largest industrial division was construction, withreceipts totaling $115.9 billion. This amount represented14.7 percent of sole proprietorship receipts and was a 7.9percent increase from 1993. Similarly, deductions increasedby 7.0 percent. Profits grew 12.1 percent to $20.4 billion, animproved annual increase compared to the 7.7 percent 'growth of the prior year. Special trade contractors, with 80.4percent ofconstruction profits, showed increases of 14.5percent for receipts and 15.5 percent for profits.

The fourth largest division was finance, insurance, andreal estate, which represented 6.8 percent of 1994 soleproprietorship receipts. The 2.5 percent increase inreceipts, combined with a 0.9 percent increase in deduc-tions, yielded a growth-in-profits of 5.8 percent to $20.0billion. This growth was smaller than the 10.5 percent

increase of the prior year. Finance, insurance, and realestate was the only principal industrial division to show agrowth-in profits-that did not-exceed-its-1 993-gro_Wth_. _De_-clines for finance, in receipts, deductions, and profits'(5.9percent), were offset by increases in profits for both insur-ance and real estate (8.9 and 5.4 percent, respectively).

-.Summary_For 1994, nonfarm sole proprietorship receipts anddeductions grew faster relative to their 1993 growth.Despite the largest percentage increase in businessdeductions since 1988,' the growth in business receiptssurpassed that of deductions, yielding a 6.6 percentincrease in total profits. In constant dollars, profitsincreased 4.2 percent, reversing the 1.0 percent drop for1993. The increase in 1994 profits was the second largest .annual increase (in constant dollars) since 1988. With the.exception of finance, real estate, and insurance, all of theprincipal industrial divisions saw an improved growth inprofits that exceeded the rates of increase for 1993. Thetransportation and public utilities, wholesale and retailtrade, and construction divisions produced the largestpercentage increases in current dollar profits, with, in-creases of 19.6, 12.2, and 12.1 percent, respectively.Services accounted for 57.4 percent of total sole propri-,etorship profits. While the services division wasresponsible for a smaller share of total sole proprietorshipprofits than for 1993, the 3.6 percent increase in profits"contrasts with the 0.8 percent decrease of 1903. With thecontinued impact of the Omnibus Budget ReconciliationAct of 1993 (OBRA'93) on expensing ofcapital expendi-tures, total. 1 994 depreciation deductions increased 4". 8percent. Further provisions in OBRA'93 generated a 30.5percent decline in deductible meals and entertainment..,. ,


Figure J

Business Deductions, by Selected Industrial Groups, Tax Year 1994(All figures are estimates based on samples--money amounts are in thousands of dollars]

Construction Wholesale and Retail Trade

-Selected business deductions All Special Nelai l trade

nonfarm Total trade Total Wholesale Total Foodindustries contractors trade stores

(1) (2) (3) (4) (5) (6) (7)

Business deductions, total 1,1......................................... 623,833,149 95,409,697 64,154,297 231,423,275 33,241,655 198,181,620 33,861,025

Cost of sales and operations .......................................... 301,004,349 56,026,950 33,896,874 164,158,367 24,744,998 139,413,369 26,289,080Inventory, beginning of year........................................ 31,280,679 2,418,405 749,809 22,622,337 2,123,929 20,498,409 2,178,211Cost of labor................................................................ 23,497,436 10,602,119 7,440,129 3,504,521 322,586 3,181,936 342.488Purchases .................................................................... 216,364,863 17,602,046 11,617,409 151,855,602 22,242,052 129,613,550 25,030,945

Materials and supplies ................................................. 34,304,359 18,966,004 11,027,964 5,069,497 1,071,716 3,997,781 565,700

Other costs .................................................................. 29,159,106 8,877,522 3,896,911 5,387,794 1,315,076 4,072,718 324,830

Inventory, end of year .................................................. 33,602.094 2,439,146 835,348 24,281,384 2,330,361 21,951,024 2,153,094

Car and truck expenses.................................................. 30,844,739 5,655,693 4,625,931 5,119,597 1,422,345 3,697,252 203,282

Depreciation .................................................................... 26,157,756 3,645.047 2,810,248 4,183,054 479,195 3,703,860 540,630

Legal and professional services ..................................... 6,208,512 552,472 391,898 995,205 147,671 847,535 111,845

Meals and entertainment deducted................................ 3,193,551 157,540 123,5119 515,199 195,315 319,884 5,309

Rent on machinery and equipment ................................. 5,656,767 644,430 471,574 905,259 115.946 789,313 142,601

Rent on business property .............................................. 21,112.726 644,201 526,865 7,131,420 391,451 6,739,969 853,743

Supplies .......................................................................... 16,506,864 3,723,832 3,051,325 2,485,962 274,364 2,211,599 248,215

Net salaries and wages.................................................. 53,649,098 7,032,663 5,663.228 13,527,883 942,218 12,585,665 1,781,031

utilities.., ......................................................................... 16,917,728 1,364,264 1,097,573 5,484,140 575,954 4,908,186 928,263

Home office business deductions ................................... 3,134,560 280,648 219,826 318,898 111,335 207,563 -1,582

Business deductions as apercentage of receipts .................................................. 78.9 1 82.4 1 79.6 1 93.3 86.0 1 94.7 1 96.9

Finance, Insurance, and Real Estate Services

Selected business deductions Medical Consulting.

Total Finance Insurance Real estate Total and health research. andservices managerrent

(8) (9) (10) 0 1) (12) (13) (14)

Business deductions, total 1,2 .........................................

__

34,172,902 7,961,917 10,514,197 15,696,788 175,975,833 39,372,280 10,809,344

Cost of sales and operations .......................................... 8,194,621 4,191,015 868,468 3,135,138 42,295,872 3,932.948 1,609,832

Inventory, beginning of year........................................ 1,523,933 226,844 13,231 1.283,858 3,129,490 247,924 88,596

Cost of labor ................................................................ 222,642 15,070 37,571 170,001 4,900,757 612,396 132,608

Purchases .................................................................... 4,727,451 2,992,186 297,870 1,437,394 25,394,281 1,490,110 794,883Materials and supplies................................................. 265,632 -128,639 25,042 111,951 6,104.598 822,893 139,928

Other costs .................................................................. 2,965,90,5 964,188 522,148 1,479,570 6,210,656 1,041,542 552,122

Inventory, end of year.................................................. 1,510,943 135,913 27,394 1,347,636 3,443,910 281,919 98,306

Car and truck expenses .................................................. 3,676,588 225,963 1,296,757 2,153,868 9,936,109 1,129,542 1,133,358

Depreciation .................................................................... 1,339,691 143,620 388,585 807,486 10,531,994 1,863,373 674,531

Legal and professional services ..................................... 662,129 128,480 181,682 351,967 3,412,182 952,204 564,323

Meals and entertainment deducted ................................. 604,151 74,918 264,771 264,462 1,289,506 218,543 265,088

Rent on machinery and equipment ................................. 427,783 70,016 215,283 142,484 2,035.926 449,357 185.016

Rent on business property.............................................. 1,244,920 219,910 548,806 476,204 10,549,753 3,063,244 415,361

Supplies.......................................................................... 597,080 70,504 214,460 312,116 7,650,323 2,189,997 322.016

Net salaries and wages .................................................. 2,390,430 291,039 1,617,894 481,496 23,574,471 9,228,530 602,933

Utilities............................................................................ 1,374,703 152,308 578,369 644,025 7,109,570 1,420,976 445,041

Home office business deductions................................... 207,519 25,274 86.007 96,238 2,123,680 189,184 269.544

Business deductions as apercentage of receipts.................................................. - 63.1 1 82.8 1 54.9 1 61.9 1 64.8 1 53.6 1 49.0

I Includes returns with Schedule C-EZ attached. Because only a total is reported for business deductions on Schedule C-EZ, the totals shown in the statistics exceed the sumof the detailed deductions; the detailed deductions are, therefore, slightly understated.2 Total business deductions are calculated before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from the prior years. However, these losses(after subtraction) and any carryover are reflected in net income or deficit. Therefore, total business receipts rninus total business deductions may not always equal not

income or deficit.* Estimate should be used with caution because of the small number of sarnple returns on which it is based.NOTE: Detail may not add to totals because of rounding.

Oda Sounes and LimitationsThe 1994 sole proprietorship estimates are based on a income tax returns, Forms 1040 and 1040PIC, processed bystratified probability sample ofunaudited individual the Internal Revenue Service during 1995. Returns in the

39


40

Figure K

Net Income and Net Loss, by Industrial Group, Tax Years 1993 and 1994(Money amounts are in thousands of dollars)

Industrial group

All Industries......................................................Construction ..... .....................................................Special trade contractors ...................................

Transportation and public utilities .........................

Wholesale and retail trade .....................................Wholesale trade .................................................Retail trade .........................................................Food stores................. ;.....................................Automotive dealers andservice stations .............................................

Eating and drinking places ...............................

Finance, insurance, and real estate.........................Fi nance_.._.._._............................ ....................................Insurance ............................................................Real estate .........................................................

Services.................................................................Business and personal services ........................Medical services .................................................Legal services .....................................................

-All other industries .................................................

1993

M

15,040,9525,980,520

20,795,0685,667,159

15,1279091,568:557

2,340,9081,927,467

21,307,515,2,366,0908,455,682

10,485,74399,379,99321,726,20733,331,16911,654,827-9,783i740 -


Net Income

1994L2)

187,84S,13921,924,65417,395,2136,993,090

22,311,2965,9135,349

16,325,9481,508,118

2,270,0722,185,229

22,488,9152,336,3749,243,686

10,908,855103,350,60523,111,05934,549,71510,875,441

sample were stratified based on: -(a) the presence orabsence of Schedule C, Projit or Loss From Business

-i(Sole Proprietorship) or-Schedule-C-EZ,~Net-Projit FromBusiness and Schedule F, Farm Income and Expenses; (b)the larger ofpositive income or negative income (i.e.,"adjusted gross income" before statutory adjustments); and(c) tax year. The returns were selected at rates that rangedfrom 0.02 percent to 100 percent. The 1994 nonfarm soleproprietorship data are based on a sample of37,462returns and a population of 16,160,509 returns [9]. Thecorresponding sample and population for the 1993 datawere 35,808 and 15,854,389 returns, respectively.

Since the data presented in this article are estimatesbased on a sample of returns filed, they are subject tosampling error. To properly use the statistical data pro-vided, the magnitude of the potential sampling er-ror mustbe known; coefficients ofvariation (CV's) are used tomeasure that magnitude. In the absence ofsampling errormeasures for 1994, similar measures for selected amountsfor 1993 may be used as approximations; these measuresare published in the Fall,1995 Statistics ofIncome Bulle-tin. The reliability of estimates based.on samples, and theuse ofcoefficients ofvariation for evaluating the precisionof estimates based on samples, are discussed in the appen-dix to this issue of the Bulletin.

Notes and References

(I] For 1994, the 16,153,871 nonfarm sole proprietorship

Percentageincrease

- L21)6.1

11.115.716.97.35.67.9

-3.9

-3.00:1

1993(4)

20,524,4771,565,179

846,836908,956

6,023,456688,604

5,334,852277,394

582,802713,254

-2,441,808682,592512,349

1,246,8676,948,9622,246,777

395,440355,609

-21636,116-

Deficit

1994

L5)21,046,471

1,481,308965,989874,761

5,735,373576,671

5,158,702431,291

423,782653,286

---2,517,231_693,529604,849

1,218,8527,634,282.2,361,147

519,252284,992

-21803,516--

Percentageincrease

(6)2.5

-5.414.1-3.8-4.8

-16.3.-3.355.5

-27.3-8.4

-3.11.6

18.1-2.29.95.1

31.8'19.9-6.4.-

returns accounted for 18,108,775 nonfarm businesses(Figure A). Actually, there may have been more-businesses-than-those-counted; processing for taxadministration purposes allows only three businesses(reported on separate Schedules Q per return, andcombines any remaining businesses on one (or more)of the three Schedules C. Statistics ofIncome-1981,Sole Proprietorship Returns contains a more detailedexplanation of the relationship between proprietorsand proprietorships.

For purposes of the statistics, if a proprietor ownedmore than one business, the statistics for each businesswere combined with those of the proprietor's domi-nant business and included in the industrial group forthat business activity. When this occurred, the sum ofnet incomes (for businesses reporting a positive netincome) reduced by the sum ofnet deficits (forbusinesses reporting a deficit) yielded the profits for aspecific industrial group.

The Standard Industrial Classification Manual, 1987,issued by the U.S. Office of Management and Budget,was used to classify data by industry. These classifica-tions were applied on a "per business" (rather than on a"per establi

'shment") basis for Statistics ofIncome by

combining various industry groups, although businesseswere firthercombined as-described-above. While thewording of the industry titles used for the sole propri-


etorship statistics diverge somewhat from those appear-ing in the Standard Industrial Classification Manual,the definitions are consistent.

[2] Statistics for "business receipts, total" in Table 2

[3]

represent the total receipts of the business, mainly grossreceipts from sales and operations. Business receiptsalso include miscellaneous business receipts, such asincidental sales of scrap, shown separately in thestatistics as "other business income." However,business receipts exclude incidental investment incomereceived through the business. Examples ofsuchincidental investment income are interest, dividends,income or loss from rents or royalties, and capital orordinary gain or loss from the sale of investment andbusiness property. Sole proprietors report incidentalinvestment income, in combination with nonbusiness-related investment income, as part of their total incomeon their individual income tax returns.

Based on the overall implicit price deflator for grossdomestic product (GDP). The deflator is obtained bydividing GDP in current dollars by real (i.e., inflationadjusted for base year 1992) GDP and multiplying by100. Its values are very simi lar to those ofBEA's chain-type price index for GDP, in which annual adjustmentsare obtained by averaging estimates ofaggregate pricechanges using detailed output weights for both thecurrent and the preceding year. See U.S. Department ofCommerce, Bureau ofEconomic Analysis, Survey ofCurrent Business, January-February, 1996. Indicesused for Figures C and H were:

Year Indices Year Indices

1982 70.1 1989 89.71983 73.1 1990 93.61984 75.9 1991 97.31985 78.4 1992 100.01986 80.6 1993 102.61987 83.1 1994 105.01988 86.1

[4] Sole proprietors report personal, i.e, nonbusiness,income and expense items apart from business incomeor loss, which are reported on the attached SchedulesC, Profit or Loss From Business (or, to a lesser extent,on Schedule C-EZ, Net Profit From Business).Salaries paid to owners qualify as personal income,not as a business expense, and are therefore part of theowner's taxable income. Similarly, sole proprietorsdeduct charitable contributions made through thebusiness as personal expenses on Schedule A,

[5]

Itemized Deductions. However, the owner ofa soleproprietorship may choose to deduct any foreign taxespaid as a business expense, unless the owner elects toclaim these taxes as a credit against U.S. income tax.

Business deductions include the home officebusiness deduction. After 1990, home officeexpenses were calculated separately on Form 8829,Expensesfor Business Use of Your Home, and thedeductible portion brought forward to the ScheduleC. In some cases, these expenses were limited.Prior to 1990, these expenses were not limited andwere included with other expenses, such as depre-ciation deduction, utilities, and "other" expenseson the Schedule C.

[6] The cost ofcertain tangible property placed in service

[7]

[81

191

after 1992 (as described in section 179 of the InternalRevenue Code) may be treated as a current expenserather than a capital expenditure subject to deprecia-tion deductions. For 1993, the maximum deductionamount was increased from $10,000 to $17,500. Thetotal amount of this deduction claimed for 1994 for allindividual taxpayers (including sole proprietorships)was $15.9 billion, an annual increase of 17.8 percent,down from the 32.4 percent increase for 1993.

Losses generated by any "flow-through" businessactivity (i.e., such as partnerships or S Corporationsfor which profits and certain other amounts are passedthrough to the owners for taxation), in which thetaxpayer did not "materially participate" (i.e., was notinvolved regularly and substantially in the operationsof the activity) qualified as passive activity losses.The Tax Reform Act of 1986 (TRA'86) graduallyeliminated the use ofpassive losses as a means tooffset nonpassive income, such as salaries and wages.TRA'86 provided for a 5-year phase-in of the limita-tions on passive losses for investments made prior to1987; since Tax Year 1991, the restrictions applied toall passive losses. However, exceptions up to $25,000were made for certain rental real estate losses. Underprior law, passive losses were fully deductible.

Net income minus deficit (loss) before Federal incometax, yields profits. Proprietors compute their tax ontotal "taxable income," which includes their businessprofits, plus any other income.

The small difference between the number ofreturnsin the population and the total number of returns inTables I and 2 is mainly due to the processing ofamended and tentative returns, data from which arenot reflected in these statistics. 41

Table l.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductionsi Payroll and Net Income, by,Industrial Groups[AD figures are estimates based on samples--money amounts are in thousands of dollars]

42

Industrial group

All nonfarm Industries..................................................................

Agricultural services, forestry, and fishing ......................................

Agricultural services ...........................................................................

Veterinary services, including pets ..................................................Livestock breeding...........................................................................Animal services, except livestock breeding,and veterinary ........................................................

...................Landscape and horticultural services..........................- ***..........Farm labor, management, and crop services..................................

Forestry, except logging.....................................................................

Commercial fishing.............................................................................

Hunting and trapping= ...............= b~ ..... .............. ..Mining...................................................................................................Metal mining.......................................................................................

Coal mining.........................................................................................Oil and gas extraction.........................................................................Quarrying and nonmetallic minerals, except fuels..............................

Construction ......................................................................... . .............

General building contractors and operative builders..........................General building cqnLractors

Operative builders ...........................................................................Heavy construction contractors..........................................................Highway and street construction.....................................................

Heavy construction, except highway ........................................ :Special trade contractors ............ : = ra ....................... I..............Plumbing, heating, and air conditioning...........................................Painting and paperhanging..............................................................Electrical work ................................................................................. _Masonry, stonework, tile setting, and plastering ..............................Carpentering and flooring................................................................Roofing, siding, and sheet metal work.............................................Concrete work.................................................................................

Miscellaneous special trade contractors ..........................................Manufacturing .......................................................................................Food and kindred products .................................................................

Textile mill products............................................................................Apparel and other textile products......................................................

Lumber and wood products, except furniture(including logging) ...........................................................................

Furniture and fixtures..........: ..............................................................

Pdnting, publishing, and allied industries ...........................................Leather and leather products .............................................................Stone, clay, and glass products ................. : ........................................Primary metal industries.....................................................................Fabricated metal products ..................................................................Machinery, except electrical ..............................................................Electrical and electronic equipment ...................................................

Paper and allied products............................. .....................................Other manufacturing industries..........................................................

Transportation and public utilities....................................................

Local and interurban passenger transit.......................... : ...................Taxicabs..........................................................................................Bus and limousine transportation ........... ........................................Other highway passenger transportation.........................................

Trucking and warehousing ................................................................

Trucking, local and long distance, includingtrash collection without own dump ................................................

Courier or package delivery service................................................

Public warehousing .........................................................................Water transportation...........................................................................Air transportation................................................................................

Transportation services ......................................................................

Travel agents and tour operators ....................................................Other transportation services..........................................................

Communication services....................................................................Utilities, including dumps, snowplowing,mad cleaning, etc ............................................................................

Footnotes at end of table.

Numberof returns

Li16,153,871

515,336427,932

24,88328,342

84241:0.10:49,08619,83264,4033;169-

126,2392,283

31118,058

5,868

1,985,561309,950

.267.57542,37543,9701,047

.42,9221,631,642

169,699207,503

- 128,583157,986501,220

.133,12755,491'

278,033513,200

18,4705,020

50,519

86,96337,938

102.395*4.17241,9003,622

26,07441,40710,8233,260

80.635744,110

87,93049,36137,288*1,281.

458,620

345,488113,070

'6213,91114,261

104,71555,63549.07935,253

29,420

Businessreceipts

U2

790,630,020

19,437,48716,220,395

3,230,843122,353

453:7':3:6~ . 132,747,2651,026.5922,156,954

-33.5466,370,579

44,04679,481

5,764,422482,631

115,853,04431,266.10627,826,740

3.439,3664,003,417

577,0053,426,412

, 80,583,52111.333,8766,384,208

-6,751,6438,250,491-

20,352,5526,178,0933,478,998

17,853,66032,928,845

1,985,501513.169

i,585,833 1

8,753,3941,744,8675,251,042

*61,693567,034180,320

2,296,9933,737,397

912,130280,842

4,058,62940,406,804

1,864,618873,428975,844'15,346

30,484,562

28,541,9591,900,234

-42,369321,033530.151

4,788,8583.250.8201,538,0381,648,614

768.967

Deprecialiondeduction

13)

26,157,756

1,218,546941,047138,49450,449

177,419472,200102,48565,800

204,387-7,312-461,814

8,54912,532

403,94736,787

3,645,047594,849

- 521,768-73,081

239.95061,375

178,5752,810,248

299,102208,541

-192,785-136,360550,779

.141,623121,782,

1,159,2751,589,842

49,40920,72180,104

679,18453,296

179,647

32.063846

103,599237,07615,4976,054

129,0613, M,383

84,50411,253W847-4,403

2,762,202

2,725,75833,544-2.900

7,10257,02499,29933,96465,33579,291

53,961

Businesses with and without net incomeRent paid

on machineryand

equipment

(4) -.

5,6511,767

188,398162,12921,35614,443

15,859T7,06133,41014,3607,527

-41382-55,457

34650,4034,707

644,43090,619

--81,261-9,359

82,2379,120

73,116'471,57430,98929,17015,77261,32852,67439,74331,296

.210,603357,015

3,868742

17,733

87,93720,593

123.418

2.084259

7,97343,4263,97i8,036

36,9731,033,662

233,794143,94589,848

697,329

594,177102,986

'1666,3629,487

72,99515,13357,8613,978

9,718

Rent paidon otherbusinessproperty I

15)

21,112,726

268,181243,17173,333

864

10922035:36224,3933,449

18,215-- 31346-

63,6767,884

351,3134,475

644,201113,009_82,46S_30,5444,3271,6312,697

526.86580,11647,18941,394.-40,071

110.30245,16727,556

135,070782,19*149,92229,05065,999

77,80153,898

152.793-5,447

20,344

75,15094,13326,811

2,561128,288415,505

91,05579,68611,369

193,295

184,0583,248

-5,9905,1955.439

95,42855.83039,59821,719

3,373

Interest paiddeduction ',~

L6)9,169,647

310,828237.57985,9405,348

46:.1:6533,9589,074

58,249- -5,-926 -157,011

8691,240

140,90214,000

956,719302,107

-- 282,68119,42744,93015,84929,081

609.68190,93639.743

--60,55831,033

102,91629,01825,111

230,367413,940

15,891965

26,635 1

140,12615,40058,634

12,295

37,92157,5002,1851,945

44,407693,67329,01511,03616.930*1,049

591.680

581,3296,286

2.82617,33034,13413,95020.18413,539

5,149 1

Payroll

J7)

77,146,534

2,555,6472,338,374

595,0235,396

:~2::.35

542,677123,59393,400

----- 279232,024

3,6499,108

158,75960,507

17,&U,7833,945,823

-3,570,279375,544585,60482,297

503,30613,103,3561,587,3441,118,0091,147i236--2,177,3792,826,365

920,385644,826

2,681,8135,219,387

203,80262,170

664,616

1,242,635311,187707,863

65,343

402.315715,972146.04340,380

689.1313,252,955

59,8639,093

50,771

2,616.607

2.501.951110,215

5,4324,313

328,756177,314151,442169,611

68,373

Net incomeless deficit

(8)

166,798,668

3,348,1272.352,739

714,235-190,182

-11,539

1.510,756329,468375.325622,087_-2,u-436,037-2,989

-12,325-27,05878,409

20,443,3"3,470,840

-2,943,166-- - - - - - -527,673543,28330,206

513,07616,429,2241,7i4,0372,006,5141,208.8901,757,9195,131,7741,561,823

512,4302,465,8373,927951

60:3885,749

129,115

822,763378,794845,975

47,546

280,386625,481131,75458,842

537,0316,118,329

378,875270,803105,772

4,226.787

3,659,362561,083

-6,342219,166180,787360.880137,071223.809514,122

237,712

Sole Proprietorship Returris, 1994

Table l.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll and Net Income, byIndustrial Groups--Continued[AJI figures are estimates based on samples--money amounts are in thousands of dollars)

Businesses with and without net income

Industrial group

Wholesale and retail trade................................................................

Wholesale trade ................................................................................

Durable goods, induding machinery,wood, metals, etc........................................................................

Nondurable goods, including food, fiber,chemicals, etc .............................................................................

Retail trade.......................................................................................

Building materials, paint, hardware,

garden supply, and mobile home dealers...................................

Lumber and other building materials dealers..............................

Paint, glass, and wallpaper stores..............................................

Hardware stores.........................................................................Retail nurseries and garden supply stores ................................

Mobile home dealers ..................................................................

General merchandise stores..........................................................Variety stores..............................................................................

Computer and software stores ....................................................

Other general merchandise stores .............................................

Food stores....................................................................................

Grocery stores ............................................................................Retail bakeries............................................................................

Miscellaneous food stores ..........................................................Automotive dealers and service stations .......................................

Motor vehicle dealers--new cardealers (franchised) .................................................................

Motor vehicle dealers--used cars only........................................

Auto parts and accessories and

selected home supply stores ...................................................

Gasoline service stations............................................................

Boat dealers ................................................................................

Miscellaneous automotive dealers..............................................

Apparel and accessory stores .......................................................

Men's and boy's clothing stores ..................................................

Women's ready-to-wear stores...................................................

Women's accessory and specialty stores ...................................

Family dothing stores.................................................................

Shoe stores.................................................................................

Apparel and accessory stores, notelsewhere classified .................................................................

Furniture and home furnishings stores ..........................................

Furniture stores..........................................................................

Home furnishings and equipment

stores, except appliances ........................................................

Household appliance stores.......................................................

Television, audo, and electronic stores ......................................

Music and record stores.............................................................

Eating and drinking places.............................................................Eating places..............................................................................

Drinking places ...........................................................................

Catering services........................................................................Miscellaneous retail stores............................................................

Drug stores .................................................................................

Liquor stores ...............................................................................

Used merchandise and antique stores .......................................

Sporting goods and bicycle shops..............................................

Book stores.................................................................................

Stationery stores.........................................................................

Jewelry stores ............................................................................

Hobby, toy, and game shops......................................................

Camera and photographic supply stores ....................................

Luggage and leather goods stores .............................................

Fabric and needlework stores.....................................................

Catalog or mall order .................................................................Vending machine selling.............................................................

Sales by door-to-door. telephone, etc.........................................

Gift, novelty, and souvenir shops ................................................

Fuel oil dealers...........................................................................

Florists ........................................................................................

Other retail shops ......................................................................

Numberof returns

(1)2,954,466

379,"5

241,881

137,5642,575,021

53,69712,098

6,94112,"017,385

4,83445,451

9.66012,53723,254

153,26886,90620,78145,582

166,179

8,82066,984

31,54431,069

3,65824,10395,722

6,40513,66415,63512,716

8,352

38,95092,18318.976

33.2509,131

13,76617,060

240,813143.93151.40845,474

1,727,7085,585

12,723112,93535,63812,887

6,05834,29150,158

10,49998.19042,901

1,031,12966,7242,359

53,450147,289

Businessreceipts

(2)

247,975,952

38,646,059

20,572,053

18,074,006209,329,892

8,865,6491,754,672

890,3913.054,7261,974,4621,191,3984.197,3491,745,331

853,7011,598.318

34,937,76027,091,707

1,308,2546,537,799

52,148,153

1,223,47517,275,213

5,098,20522.631,371

1,175,5904,7",3006,486,611

477,1341,183,226

513,4111,311.6771,240,923

1.760,2409.970,5493,291.247

3,051,9861.073.6691,752,979

800,96927,198,49622,498,0084,149,783

550,70565,525,3243.667,8084,853,6313,592,0742.927,9831,099,7141,086,7114,124,5941,524,680

545,0922.424,9751.069,900

16,492,1472,982.4681,782.4162,709.741

13,986.037

Depreciationdeduction

U34,183,054

479,195

274,017

205,1773,703,860

182.09138,58317,36844,85868,96512,31746,49416,15614,69415,644

540,630338,251

75,776126,603"9.511

3,84087,233

67,738208,569

12,68569,44694,698

3,60321,3444,443

18,17711,190

35,942249,004

53,982

60,47116,74279,63038,178

847,963683,844152,438

11.6821,293,468

22,88871,56281,41533,76724,30124,56741,88419,225

16,81230,463

153,152276,49780,06430,45685,933

276.607

Rent paidon machinery

andequipment

(4)

905,259

115,946

59,215

56.730789.313

37,15710,750

5,83113,067

4,7852,7247,4026,191

91

1,120142,60197,89222,86021,85094,871

78731,964

23,47135,404

213,223

12,630154

3,309304

1,450164

7,24927,927

7,289

8.6157,9492,4511,624

127,93095,92824.873

7,130338,794

8,1848,775

53,21321,9174,6405,277

28,92020,119

941,549

13.29694,67113,861

73415,87944,441


U5

7,131,420

391,451

219,304

172,1476,739,969

153,28322,17229,48557,17539,0735,379

136,97265,0235,157

66,791853,743476,70669,320

307.718633,068

7,403105,068

116.364362,478

5,88135,873

615,58115,671

106,41224,176

129,735106,046

233,543386,517111,513

139,84949,24248,14537,768

1,615.8631,437,377

163,31515,171

2,344,94152.039

195,252274,63359.91072,52675,376

234.953117,560

49,11217,8103.766

202.638266,236

3.308148,418505,476

Interest paiddeduction 1,2

(6)

Z257,637

213,632

122,902

90,7312,044,004

100,99918,9976,303

39,68018,54217,47634,57517,3515,869

11,354307,092221,12229,27656,695

433,513

5,171170,828

62,975116,07524,37854,08660,0654,806

10,7156,598

14,12312,700

11,124148,90961,912

41.44617,44320,8307,278

390,758298,13890,6931,927

568,09310,96651,99831,38928,05111,11022,05220.83915,272

3,5439,515

12.685124,607

43,57011,75723,906

139.588

Payroll 1,1

(7)

17,032,404

1,264.804

798,032

466,77215.767,601

803,239114,754135,810210,052249,41893,205

190,403100,577

5,63284,194

2,123,5191,390,368

306,"4426,708

2,642,322

45,812540,455

445.3581,384,137

39,800186,759516,497

25,854130,091

11,58774,092

116,702

158,171923,173345,362

249,37192,101

195,52740,812

4,734,2824,126,306

556,20151,776

3.834,165260,547122,405154,600144,690113,15692,999

454,492122,600'16,381

68,17169,87254,539

540,615259,55672,089

392,766886,908


(8)

16,575,923

5,408,677

3,478,411

1,930,2661 l,167,246

703,212114,561116,085229,558136,347106,661276,277119,555

67,21589,508

1,076,826803,509

61,651211,666

1,846,290

121,022671,377

356,152492,385

19,203186,150298,344

37,842-72,09563,26780,068

109,033

80,229i,G1 2,714

265,692

529,316150,77310,90056,033

1,543,4791,363,303

168,6401 1,536

4,410,103290,129141,206198,822117,42846,204

-5.646308,711-27,608

*-12,467'33,198-42,250

71,61512.350

2,317.337-44,01347,74212,700

9".64543

Footnote at end of table.

Table l.-Nonfarm Sole Proprietorships: Business Receipts, Selected Deductioni,'PAyroll and Ne't.Income, byIndustrial Groups-Continued[All figures are estimates based on samples-money amounts are in thousands of dollars]

Industrial group

Finance. Insurance, and real estate............................................... ...Finance...............................................................................................CredA agencies and mortgage bankers...........................................Security and commodity brokers and services................................Security brokers and dealers ........................................................Investment advisors and services................................................Commoclity, contract brokers, exchangesand services ..............................................................................

Other financial services ...................................................................Insurance agents and brokers............................................................Insurance servi

.ces ..............................................................................

Real estate .........................................................................................Real estate property managers .........= .. ............. .. .. ......... ... ....._.Operators and lessors of buildings ..................................................Operators and lessors, other than buildings....................................Real estate agents and brokers.......................................................Tidle abstract companies..................................................................Subdividers and developers............................................................

Services................................................................................................Hotels and other lodging places .........................................................-Hotels, mollels, and tourist courts .................................................... . .

Rooming and boarding houses........................................................Camps arid camping parks..............................................................

Personal services ................................................................ : ..............Coin-operated laundries and dry cleaning.......................................Other cleaning services. including laundry,dry cleaning, garment, carpet, and upholstery.............................

Photographic portrait studios ...........................................................-Beauty.shops ................................................................................... -Barber shops...................................................................................Funeral service and crematories.....................................................Miscellaneous personal services, Includingvalet parking .................................................................................

Business services ...............................................................................Advertising, except direct mail .........................................................Consumer credit reporting and collecting services..........................Janitorial and related services to buildings ......................................Computer and data processing services .........................................Mailing, reproduction, commercial art andphotography, and stenographic services ......................................

Computer repair, maintenance, and leasing ....................................Equipment rental and leasing, except computerand automotive .............................................................................

Other business services..................................................................Automobile repair and services ..........................................................Automotive rentals or leasing, virithout drivers .................................Automobile parking, except valet.....................................................Automotive repair shops ..................................................................Automotive services, except repair ..................................................

Miscellaneous repair services............................................................TV and audio equipment repair .......................................................Electrical repair, except TV and audio equipment :..................Reupholstery and furniture repair .................. :.................................Other miscellaneous repair..............................................................

Motion pictures....................................................................................Motion picture and video production................................................Motion picture and tape distribution and

allied services ...............................................................................Motion picture theaters....................................................................Video tape rentals............................................................................

Amusement and recreation services, except

44

motion pictures ................................................................................Entertainers. producers, agents, andrelated services ............................................................................

BovAing centers...............................................................................Professional sports and racing,including promoters and managers ..............................................

Other amusement and recreational services ...................................Physical fitness facilities .......................................... ......


Numberof returns

(1)1,344,676

121,16814,71555,47720,94328,647

'7':910 77361.23766,942

795,329___48,605

12,6668,31)4

701,7626,506

.17,4877,803,277

54,207--34,173

-10,9559,080

1,115,57814,756

55,15453,567

-390,965-59,529

7,085

534,5231,810,694

64,431-3,699

458,799164,770

210,00025,244

26,734857,018367,713

9,2855,155

254,16799,104

274,17220,62563,11729,606

160,82461,30435.386

5,753'707

19,457

598,896

334,0191,490

93,025144,38325,980 1

Businessreceipts

(2)54,130,7549,619,717

727,7385,054,4401,536.7471,311,501

2,206,1923,837.540

17,146,4092,003,652

25,360,9761,571.854

631,512355,848

20,397,346134,313

2,270,102271,707,333

5,295,464- -4,617,932 -

355.620321,913 1

27,536,995963,059

3,464,7931.870,971

--9,136,522-1,467,524

967,568

9,666,55643,283,000

2,779,841'121,431

6,149,0253,574,956

4,885,4181,102,806

1,680,43522,989,09024,390,134

563,204251,983

18,907,5934,667,3539,690,028

673,2832,271,213

1 1339505:611:5822

,611

'159

1,042,388

73,780'77,555

1,417,437

12,352,635

5,195,389263,703

2,104,8794,494,747

293,916


L3)1 ~M,691

143,62014,98370,09917,74944.970

7,38058_8

335,18653,399

80 486_ T"81,15189,86239,373

555,1093,947

38,043 110,531,994

586'729

- ~520'ji;57-24,27941,593

1,096,45299,774

180,542122,915

--235,80434,99047.230

375,1962,030,012

91,118.1'w

241,235193,965

245,86418.200

399,691838,357

1,107,038141 ~351

5,566742,187217,934375,429

16,21980,49016758

261:962275415

88,'939

14,264M

171,330

941,846

382,28427,542

180,143-338.636

13,240 1

Businesses vAth and without net inoorneRent paid

on machineryand

equipmentL4)

427,78370.016

5,70148,87715,36321,909

11,60615,437

185,79129,492

142.484I __ - __7,0683,5871,952

119,7292,7267,421

2,035,92624728

-24:672--4510

330,44014,502

80,43122,22092,12230,19527,434

63,538309,18813,573

46,92513,085

54,7426,377

39,743134,626235,994

78335,259

177,61022,34149,5369,0833,7574,466

32.23044,16632,627

476

10.942

99,580

47.864352

.15,49235,625

248 1


(5)11,241,920

219,91021,882

102,18525,79230,847

45,54695,843

528,05120,755

476,204__41,45420,17314,301

395,289443

4,54310,649,753

169,269-- 153.019

12.7673,483

2,112.3821.1,542

219,386118,897

1-.174,534156,998

13,461

327,564793,31445,978-3,69147,08761,530

122,90113,253

39.204459,670900.229

75438,464

758,149102,862282,657

40.60545,85567.919

128,279203,288

22,673

4,429-4,729

171,458

497,439

103,9551,299

30.671302,195

59.318


U61,114,733

363,6589,977

100,67037,80523,725

39,140253,011202,032

8,1490,894_54

91,885107,512

28,411197,578

646114,863

3,258,656552,278

- 497,263-30,32724,687

272,57822.028

59.83212,533

--- 82,020--14,56712,708

68,890427,00026,887

*47829,30519,314

27,1062,377

100,415221,117287,54920,4724,579

197,27665,222

108,2272.424

17,78419,91868,10021,8363,835

1,787*1,00515,209

178,302

33,99922,781

16.114100,130

5,278

Payroll

02,613,072

306,10942,393

181,74422.74977,322

81,67281.972

1,521,158134,307651,497,-107,52247,63315,566

369,45820,80590,514

28,475,228741,452

- 668,187-5804215:223

3,023,516123,654

679,551126,774

---1-.292,962141,22979.487

579,8593,989,585

92,634*25,242

909,528266,696

230,59621,972

128,5272,314.3893,015,876

39,88127,494

2,495.646452,855737,216

26,197221,571141.073348,375206,319

26,551

3,203-14,009162,556

749,545

140,26135.746

124,600433,808

15,129

Net incomelaw deficit

L8)19,971,684

191,373880,903381,312453,009

40EI,582570,570

7.756,164882,671

-9,690,003482,024

' 22,10944,541

9,036,84759,810,44,672

95,716,323172,092

- -88,248- 75179532:049

8,045,439135,063

572,998315,719

---2,951,544651,711209,101

3,209.30312,704,473

607,408*12,723

2,116,8841,431,372

1,494,150134,844

216,3866.690,7112,799,695

17,74454,822

1,927,379799.750

2,016,711203,784393,304250,634

1,168,988495,213396,024

1,485'lZ48185.223

2,355,729

1,771,96541,869

15t343369.357

21,196


Table I.-Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll and Net Income, byIndustrial Groups-Continued[Ali figures are estimates based on samples--money amounts are in thousands of dollars]

Industrial group

Services-Continued

Medical and health services...............................................................

Offices of physicians........................................................................

Offices of dentists............................................................................

Offices of osteopathic physicians....................................................

Offices of chiropractors....................................................................

Offices of optometrists.....................................................................

Offices of podiatrists........................................................................

Registered and practical nurses ......................................................

Nursing and personal care facilities .................................................

Medical and dental laboratories.......................................................

Other medical and health services..................................................

Legal services.....................................................................................

Educational services ...........................................................................

Child day care.....................................................................................

Ministers and chaplains ......................................................................

Engineering services..........................................................................

Architectural services.........................................................................

Surveying services.............................................................................

Accounting, auditing, and bookkeeping services................................

Management services........................................................................

Consulting services ............................................................................

Public relations...................................................................................

Counseling, except health practitioners..............................................

Nature of business not allocable.......................................................


Numberof returns

tl)

803,042226,754

96,41515,53131,5078,5694,409

67,27655,32418,159

279,098273.869238,063530,024208,508110,051

48,39815.804

328,87298,940

750,11219,22595.807

167,005

Businessreceipts

73,408,54230,023.44021,768.103

1,592.4514,029,3752,105,351

760,832698,962

2,712.9141,055.8688,661,247

23.463,5642.524,1475,269,4822,415.1274,662,1132,298,006

719,7336,333,0772,924,724

19,137.164462,604

2,929,6351,819,=

Businesses with and without net income

Depredationdeduction I

(3)

1,863,373567,505695,77938,915

148,10877,70926,48714,80381,80715,186

197,072505,528115,766186,41570,408

165,38788,13525,343

318,18280,194

594,33720,24885,758",385

-Rent-pa-id -1on machinery

andequipment

_U4

449,357

151,822141,802

19,14152,08313,80910,095

1856,6499,731

44,042165,452

11,12214,142

92217,77120,2938,460

40,42756,552

128,4641,964

27,3678,837


3,063,244

1,095,163912,87040,962

240,629116,58459,23811,55382,25448,612

455,3791,144,143

101,58182,34029,81581,766

97,32314,640

333,59370,199

345,16215,801

211,56912,874


IN

783,176198,444308,171

12,754

61,59239.531

8,6045,405

88,7663,591

56,317221,83523.97576,87516,28429,918

21,1886,584

74,13823,496

119,519569

13,3316,452

Payroll 1.3

M

9,840,9263,063,4804,309,678

162,785534,949304,063108,95817,615

685,669132,998520,731

2,955,123122,960481.975

1,781648,469

350,626161,783619,193163,598571,943

7,04686,29791,033


A

34,030,46417,102,541

8,065,381971,985

1,574,954537,465270,977420,314437,628412,084

4,237,135

10.590,448887,825

1,757,4151,455,1741,987,414

560,548211,149

2,726,5251,542,2669,714,887

170,7331,492,123

660,948

45

Table I.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll and Net Income, byIndustrial Groups--Continued[AD figures are estimates based on samples--money amounts are in thousands of dollars)

Industrial group

All nonfarm Industries .............. ...................................................

Agricultural services, forestry, and fishing ......................................

Agricultural services...........................................................................Veterinary services, Including pets..................................................Livestock breeding...........................................................................Animal services, except livestock breeding,and veterinary ...............................................................................

Landscape and horticultural services..............................................Farm labor, management, and crop services..................................

Forestry, except logging...................................... ..............................

Commercial fishing.............................................................................Hunting and trapping...........................................................................

Mining............... ....................................................................................Mitalml-ning ....... ... .. ...................................................................................Coal mining.........................................................................................Oil and gas extraction.........................................................................Ouarrying and nonmetallic minerals, except fuels..............................

Construction ........................................................................................General building contractors and operative builders..........................General building contractors....................... :....................................

Operative builders ...........................................................................

-Heavy construction corTtractors-...-....;.......................... ... ...... .... ..Highway and street construction .....................................................

Heavy construction, except highway...............................................

Special trade contractors................... .............................m ..................

Plumbing, heating, and air conditioning ...........................................- Painting and paperhanging..............................................................

Electrical work.................................................................................

Masonry, stonework, tile setting, and plastering..............................Carpentering and flooring......................... ........ .............. .... ....... .... ....... ..... .

Rooting. siding, and sheet metal work.............................................Concrete work.................................................................................Miscellaneous special trade contractors ..........................................

Manufacturing......................................................................................Food and kindred products.................................................................Textile mill products ............................................................................Apparel and other textile products ................................ :.....................Lumber and wood products, except furniture

(including logging)...........................................................................Furniture and fixtures.........................................................................Printing, publishing, and allied industries ...........................................

Leather and leather products.............................................................Stone, clay, and glass products..........................................................Primary metal Industries .....................................................................

Fabricated metal products -'- .............................................Machinery, except electrical ...............................................................Electrical and electronic equipment ...................................................Paper and allied products...................................................................Other manufacturing industries..........................................................

Transportation and public utilities....................................................Local and interurban passenger transit..............................................Taxicabs..........................................................................................Bus and limousine transportation ....................................................Other highway passenger transportation.........................................

Trucking and warehousing ................................................................Trucking, local and long distance, Including

trash collection without own dump ................................................Courier or package delivery service................................................Public warehousing.........................................................................

Water transportation ...........................................................................Air transportation............ ;...................................................................Transportation services ......................................................................

Travel agents and tour operators ....................................................

Other transportation services ..........................................................

Communication services....................................................................Utilities, including dumps, snowplowing,

road cleaning, etc ............................................................................

46Footnotes at end of table:

Numberof returns

- (9)12,186,610

361,270290,31516,7861,523

",751184,80542.45113,23154,610-3,114

82,363__1,131

*1375,8845.335

1,724,445257,830218,571

39,259-39,450-

99738,452

1,427,166143,422186.727102,848142,190454.199124,76650,192

222,821366,251

4,960-3,74130,439

67,95334,14370,753

20,568-3,62219,61237,2529,342

59,170597,88774,89045.83027,778-1,281

380,467

295,21085.203

*5411.28910,69468,46632,39236,07427.064

25.017

Businessreceipts

(10)

693,225,3i4

16,631,54113,754,0783,006,530

69,931

2,365,7295,832,4472,479,441

940,1561.908.493

*28,8143,877,=

39,743'36,665

3,421,713379,211

102,205,47425.820,99922.579,2i6

3,241,743--3,495,874-

523,9912,971,883

72,888,6019,937,1195,734,5816,163.0287.601,683

19,049,717--5,894,2873.245,493

15,262:69329,230997

1,634,381-466,732

2,022,384

7,586,0351,656,2514,574,610

481,371180.320

2.093.5903,539,885

895,412

3,780,36434,472,206

1,671,416849,508806,563'15.346

26,243,289

24,533,2261,672,794

'37,269288,422384,425

3.620.7832,263,6381,357,1451,523,618

740,252

Depredationdeduction

19,093,772

7119,04576,852118,324

5,101

57,526313,34182,56034,590

108,512

_207,215439

174,00030.303

2,927,060"9.013378,551.

70,461-219,263-

56,414162,849

2,258,783251.002158,592165,622112,558-4851-145125,848111,754848,262

1,246,76727,247

*20,72152,478

520,37951.017

146,496

15,675

91,423208,933

15.214

89,9582,349,051

60,8226.737

49,681-4,403

2,114,430

2,086,52826,315-1,587

82214,08964,95812,21452,74453,212

40,718

Businesses whh not IncomeRent paid

on machineryand

equipment

(12)

4,494,215

148,026122,381

18.701--

Rent paidon otherbusinessproperty ,

(13)

16,982,300

220,009197,59867,465

593

11,53360,71031,43614,2557,015

-4,37542,1194

--

'2637,5904,578

506,26877,77270.1797,593

63,9085,089

58,819384,58824,09923,82714,62936,313.

-39,619-29,63330.324

166,144285,319

3.369*742

5,813

56,40418,860

104,198

1,285

4,97841,7933,972

35,609890,008210.360143,94566.414

627,507

527,54899,824

*135

2,86636,4078,262

28,1453,150

9,718

77,79927,98623,7552.939

17,066

--_-24,876-

-316,0161,856

533,53893.56764,050N.5117

4.-1791,6162,564

435,79158,86038.31740,05937,68990.717-42,48325,451

102216662:16824,728

'27,93061,954

60,93149,816

123,364

12,746

57,63587,78126,710

120,597319,17374,89269,5105,382

159,707

150,6183,099

*5.990

2,77772,35033,17439,176

6.089

3.359

Interest paiddeduction I.,

(14

6,348,U0

205,460166,74971,657

19

25,52342,89726,6546,252

32,375114

_49,1118

36,10312,888

692,539175,764164,13511,629

-- 38,797 713.48425,314

477,97876.08430,77634,36927,49296,79326,71221

'7651

63,987313,932

11,948*965

16,370

104,28414,77942,865

9.237

34,16546,278

2,158

28,938527,580

22,98111,03610,896-1,049

466,882

458,5156,266

-2,101514 -

2,10122.1666,493

15.6728,650

4,287

Payroll 1,3

(15)

65,990,274

Z227,171

2.040.651579,002

50

175,742821,624464,234106.725-.79,674

-138,931 .*3.032-1,797'

103.19430,908

15,091,2113,220,1242,864,969

355,155- ~521,722

67,426454,295

11,349,3661,321,149

825,8821,021,1961,990.742~,542.3b7471

855,573606,561

2.185,879

4,670,637146,898'39,397565,609

1,077,003284,949610,527

59,968

374,161675,722-143,373

644,7192,658,977

55,4749,093

46.381

2.139,304

2,028,509106,784

-4,011

3.713255,187118,409136,778139,474

65,824

Net Income

(16)

187,845,139

4,294,6513,184,777

781,4246,708

336,8351,688,433

371,b77400,491696,549*1 2,834

--917,855-*15,282

811,01487,752

21.924,6543,932,8623,371,931

560.930_69E~M_

35,720560.860

17,395,2131,9i6.1482,099,0561,299,7741,827,723

_~,m,64i_1,588,268

553,6222,827,5764,787,557

162,690'36,375251,851

964,867383,837

1.056,913

123,821'4,929

330,571644,792147,778

617,9456,993,090

450,255292.933155,021

4,727.210

4,080,533639,304

'7,373240.742237,587524.934264,075260,859565,981

246.381


Table l.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll and Net Income, byindustrial Groups--Continued[All figures are estimates based on samples--money amounts are in thousands of dollars]

Industrial group

Wholesale and retail trade..................................................................

Wholesale trade..................................................................................

Durable goods, including machinery,

wood, metals, etc..........................................................................

Nondurable goods, Including food. fiber,

chemicals, etc ...............................................................................

Retail trade .........................................................................................

Building materials, paint, hardware,

garden supply, and mobile home dealers.....................................

Lumber and other building materials dealers ...............................

Paint, glass, and wallpaper stores................................................

Hardware stores...........................................................................

Retail nurseries and garden supply stores...................................

Mobile home dealers ....................................................................

General merchandise stores ...........................................................

Variety stores................................................................................

Computer and software stores.....................................................

Other general merchandise stores ...............................................

Food stores.....................................................................................

Grocery stores ..............................................................................

Retail bakeries..............................................................................Miscellaneous food stores ............................................................

Automotive dealers and service stations .........................................

Motor vehide dealers--now cardealers (franchised)...................................................................

Motor vehicle dealers--used cars only..........................................

Auto parts and accessories and

selected home supply stores .....................................................

Gasoline service stations..............................................................Boat dealers .................................................................................

Miscellaneous automotive dealers...............................................

Apparel and accessory stores .........................................................

Men's and boy's clothing stores....................................................

Women's ready-to-wear stores .....................................................

Women's accessory and specialty stores .....................................

Family clothing stores...................................................................

Shoe stores..................................................................................

Apparel and accessory stores, not

elsewhere classified ..................................................................

Furniture and home furnishings stores............................................

Furniture stores ............................................................................

Home furnishings and equipment

stores, except appliances..........................................................

Household appliance stores .........................................................

Television, audio, and electronic stores.......................................

Music and record stores...............................................................

Eating and drinking places..............................................................

Eating places................................................................................

Drinking places .............................................................................

Catering services ..........................................................................

Miscellaneous retail stores ..............................................................

Drug stores ...................................................................................

Liquor stores .................................................................................

Used merchandise and antique stores .........................................

Sporting goods and bicycle shops................................................

Book stores...................................................................................

Stationery stores...........................................................................

Jewelry stores...............................................................................

Hobby, toy, and game shops ........................................................

Camera and photographic supply stores ......................................

Luggage and leather goods stores...............................................

Fabric and needlework stores ......................................................

Catalog or mail order ....................................................................

Vending machine selling ...............................................................

Sales by door-to-door, telephone, etc..........................................

Gift, novelty, and souvenir shops .................................................

Fuel oil dealers.............................................................................

Florists..........................................................................................

Other retail shops .........................................................................

Footnote at end of table.

Numberof returns

(9)

1,733:561

274936

171,689

103,2471,458,625

41,2009,8626,7099,023

11,1574,449

28,4496.0976,531

15,822102,77861,20514.48927,084

116,463

7.48344,139

22,95222,087

1,82717,97565,8705,5285,2489,302

11,2937,149

27.35161.73716,460

25,4618,0474,1037,666

155,78997,66725,44632,675

886,3395,2888,237

59,12414,321

7,2223,527

25,97127,144

1,69833,000

9,365538,09837.089

2,16022,70989,112

Businessreceipts

(10)

207,756,704

34,551,786

18.663,884

15,887,903173,204,918

7,319,6651.199,203

835,6242.562,6441,612,9341,109,5593,717,9961,610.881

773,802

1,333,31328,303,08022,489,564

918,0604,895,456

44,998,484

1,147,08015,399,821

4,492,12319,378,001

735.9573,845.5024,958,695

421,671776,652411,388952,794

1,184,808

1.211,3838,675,1612.943,979

2,698.503953,978

1,313,614765,088

21,550,88518,387,8992,860,022

302,96453,680.9513,480,7693,606.4422,782,2152,371,0131,017,894

896.7423,515.9131,103.800

228,0642,072,133

713,22613,907,5161,924,8491,542,8731.943,578

12,044,977


(11)

2,871,000

371,532

200,262

171,2702,499,469

127,08528,79610,94531.56544.39011,38831,34413,4398,173

9,731369,478255,59247,65566,231

333,193

2,80165,399

50,945161,846

8,46743,73658,383

1,8476,8443,189

11,2319,003

26,269158,31950,383

52,44310,31127,41817,765

586,560502,64882,435

1,476835.10721,33449,30353,55423,65618,31515,85235,82013,793

3,92824,72243,180

186,62834,22726,62744,439

229,979

Businesses with not incomeRent paid

on machineryand

equipment

(12)

649,9"

109,758

ent paidon otherbusiness

property I

(13)

5,298,423

328,655

56,815

52,943540,188

26,040586

5,80112,7944,1432.7176,8916,074

91725

73,43851,26211,47810,69871,145

76617,065

20,39830,525

212,370

10,454154

3,239304588147

6,02125,763

6,949

8,2806,9701,9391,624

88,24970,31417,743

192238,209

7,6615.415

48,5766,5333,5204.150

27.12018,771

821,0091,711

62,83512,931

167,324

28,685

189,142

139,5134,969,768

108,62319,75923,76343,64019.9631,498

117,72555,2284,510

57,987661,573396,778

56,621208,174528,439

4,68095,931

92,500305,727

5,04624,556

421.4329,074

55,61618,46588,10897,206

152,963289,41786,396

89,47445,84830,11437,585

1,207,6941,087,743

114,2275,724

1,634,86345,326

117,550166.72433,88353,38964,227

207,47663,813

11,44712,887

2,600164,072173,809

1,22881,697

377,995

Interest paiddeduction ,-

(14)

1,579,234

167,993

94,784

73,2091,411,241

75,48614,6396,196

27,11910,45117,08120.3499,1841,917

9,248210,559154,89419,37736.287

295,103

4,279121,408

37,93185,95713,32432,20435,323

4,3262,4274,7949,5157,728

6,534119,31058,024

28,26112,89213,021

7,112264,802226,16537,674

964390,308

10.56043.79815,29222.04010,12212,15412,92610,834

4994,0073.060

72.31933,635

7,39517.235

110,876

Payroll 1,3

(15)

13,712,290

1,127,405

727,157

400,24912,584,885

634,33769,130

125,890164,822207,369

67,126144,308

89,9985,606

48,7051.610.3351,125,405

165,583319,347

2,270,630

43,237475,554

353,5391.225,999

23,577148,723389,940

20,37179,70811,31159,608

108,340

110,602763,847304,677

196,86769,524

151,96840,812

3,622,2273,211,000

384,07427,154

3,149,260243,65198,638

136,897120,65694,85669,779

401,212111,953

28,83368,80653,955

492,751129,66153,454

265,820766,081

Net income

(16)

22,311,296

5,985,349

3,860,379

2,124,97016,325,948

808,229137,881119,669259,709174,206116,762345,052142,892

96,399105,760

1,508,1181,011,693

111,208385,216

2,270,072

146,181848,104

418.314572,646

43,055241,772609,038

43,06165,50784,108

115,226119,875

181,2611,292,219

330,212

605,910162.784104,38988,924

2,261,4431,861,979

323.25076,215

7,231,777291.783177,553386,153188,52687,60639.944

363,46285,395

20,801278,993155,036

3,510.100165,53559,915

168,3581,205,695 47


Table l.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll and Net Income, byIndustrial Groups-Continued[AJI figures are estimates based on samples-money amounts are in thousands of dollars]

Industrial group

Finance, Insurance, and real estate...................................................

Finance...............................................................................................Credit agencies and mortgage bankers...........................................

Security and commodity brokers and services................................

Security brokers and dealers........................................................Investment advisors and services ................................................

Commodity contract brokers, exchangesand services..............................................................................

Other financial services...................................................................

Insurance agents and brokers ............................................................Insurance services ..............................................................................

Real estate .........................................................................................

--Real estate property managers ........................................................

Operators and lessors of buildings ..................................................Operators and lessors. other than buildings....................................Real estate agents and brokers.......................................................

Tate abstract companies..................................................................

Subdividers and developers ............................................................

Services................................................................................................

Hotels and other lodging places.........................................................

Hotels, motels, and tourist courts ....................................................

-Roorning and boardinghouses..= ......... .....Camps and camping parks

*.........................................................Personal services ...............................................................................

Coin-operated laundries and dry cleaning .......................................

Other cleaning services, including laundry,dry cleaning, garment, carpet, and upholstery.............................

Photographic portrait studios...........................................................Beauty shops ...................................................................................

Barber shops : .......... .... .......... ...... ..................... .... ...... .........---Funeral service and crematories.....................................................

Miscellaneous personal services, includingvalet parking .................................................................................

Business services ...............................................................................Advertising, except direct mail .........................................................

Consumer credit reporting and collecting services..........................Janitorial and related services to buildings ......................................

Computer and data processing services .........................................Mailing, reproduction, commercial art and

photography, and stenographic services ......................................Computer repair, maintenance. and leasing....................................Equipment rental and leasing, except computerand automotive .............................................................................

Other business services..................................................................Automobile repair and services ..........................................................

Automotive rentals or leasing, without drivers .................................Automobile parking, except valet.....................................................Automotive repair shops ..................................................................

Automotive services, except repair ..................................................Miscellaneous repair services............................................................TV and audio equipment repair .......................................................

Electrical ~epair, except TV and audio equipment ...........................

Reupholstery and furniture repair....................................................

Other miscellaneous repair ..............................................................Motion pictures....................................................................................

Motion picture and video production ................................................

motion picture and tape distribution andallied services ...............................................................................

Motion picture theaters....................................................................

Video tape rentals............................................................................Amusement and recreation services, except

motion pictures ................................................................................Entertainers, producers, agents, and

related services............................................................................

Bowling centers...............................................................................Professional sports and racing,

including promoters and managers..............................................Other. amusement and recreational services...................................

Physical fitness facilities ..................................................................

Numberof returns

n99Z666

93,08212,88239,50514,72921,254

3,52340,694

277,41553,972

568,197

5,9255,847

505,451

6,9116,194,555

27,92717,452

- 6,956-3,519

879,43812,160

46,09333,790

338,61354,816-6,856

387,1091,464,737

43,633-3,699

40Z773126,375

165,50619,761

18.903684,087271,725

4,6625,118

185,18476,760

203.76611,71350,45224,775

116,82541,88026,819

'66412,700

389,608

220,162

48,770100,369

18,971

Businessreceipts

(10)

48,327,679

7,372,532666,550

3,485,960966.202

1,154.940

1,364,8183,2.20,022

16,073,0971,890,682

22,991,367

375,745294,533

19,165,036

1,618,769249,166,693

3,709,8453,285,658

~-270,167-154,020

24,652,641831,773

3,067,3301,469,8428,385,190

--1;385,614955,559

8.557,33238,606.421

2,472,499-121,431

5,521,4213,192,366

4,346,602763,709

1,353,02120,835,37220,833,230

373,593244,073

15,875,2074,340,3588,956,044

621.2632,198,7691,002,8385,133,1742,249,572

931,701

'71,8351,206,386

9,677,542

4,633,517

1,724,9402,952,536

157,989

Depreciationcleckiction

A"I1,040,246

11Z20613,66048,29815,07426,645

6,57850,248

277,73641,594

608,710

32,47129,721

453,565

17,1497,711,094

314,882289,633

--9,725-15,524

809,09774,938

136,733 -92,865

199,15224,495-45,355

235.5591,357,074

48,790-1,584

167,668126,197

174,1869,512

236,851592.287778,44458,5203,708

528,196188,020309,736

8,89170,29911,206

219,340187,77558,576

127,207

443,997

187.092

60,676169,907

5,821 1

Businesses with not incomeRent paid

on machineryand

equipment

J"2

319,823

33,4875,653

15,0331,269

10,544

Rent paidan otherbusinessproperty I

(13) '

gr?,519

131,94115,25247,18411,87228,517

3.21912,802

153,40812,410

120,517

3,1901,868

101,037

".~:.211

19,35419.334

a -19

271,78213,689

67,4236,603

81,05130;195-27,434

45,387205,414

6,698

32,9039,060

28,3136,374

23,90298,045

181,975

35,259130,46916,24633,327

343,7574,260

25,27539,53628,956

10,411

61,065

36.833

11,87911,865

136

6,79569,506

460,52117,225

367.832

3,30610.854

315,754

2,0288,93S,640

134,501130,915

-- 1,364-

1,678,89968,172

205,71954,780

984,479-124,833 -

13,461

227,455651,88440,836

32,59548,951

98,9287,587

30,740388,556724,488

736,359

599,72688,395

242,04128,60238,07653,151

12Z21216Z260

17,437

'4,256140,567

233,953

72,587

6,835140,894

13,620

Interest paiddeduction ',~

(14)

576,635

93,0665,800

46,9583,620

18,421

24,91740,308

179,4256,728

297,416

36,89516,599

143.552

39,8282,399,879

320,759298,161

-21;111-1,488

215,58115,270

36.47110,43578,00514;567-12,461

48,372275,20710,159

'47818,72614,652

20,8321,594

49,546159,219214,179

7,2843,733

152,04651,11685,249

2,27314,63617,96950,37010,728

1,824

*1598,715

86,562

15,468'15,943

7,193",6093,350

Payroll 1,1

(15)

2,323,445

257,95239,123

155,79114,26771,751

69,77363,038

1,446,073107,604511,816

15,94511,210

347,873

29,77825,092,7"

497,611440,521

-- 52,500-4,590

2,606,722119,320

584,81593,636

1,105,575-141,229-

79,487

482,6613,224,268

63,956'25.242689,198135,513

206,12217,725

119.6991,966,8142,490,650

28,76225,738

2,029,950406,200657,44326,197

210,619114,192306,435174,16820,307

*12,546138,113

543,888

122,637*20,020

105,212- 291,115

4,904

Net income

(16)

22,488,915

2,336,374229,169

1,217,425489,093550,058

178,273889,780

8,254,519989,167

10,908,855

140,34387,631

9.699,802

330,704103,3SO,605

577,106443,579

-57,5078,901,839

149,208

642,972435,903

3,084,798-- 679,505-

214,024

3,695,42914,209,220

720,490'12,723

2,297,9331,609,498

1,653,753151,861

353,4527,409.5093,268,212

45,67055,653

2,318,099848,791

2,220,167236,753432,943278,852

1,271,620662,939461,231

'14,062165,978

3,751,309

2,291,359*48,600

674,630680,632 -56,088

48 1 Footnotes at end of table.


Table l.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll and Net Income, byIndustrial Groups--Continued[All figures are estimates based on samples--money amounts are in thousands of dollars]

Industrial group

Services-Continued

Numberof returns

L9)

Businessreceipts

L1 0)

Depreciationdeduction I

AM

Businesses with net income-We_nt_paWd_jan machinery

andequipment

(12)

flentpaidon otherbusiness

property I(13)

Interest paiddeduction I,-

(14)

Payroll 1,3

(15)

Net income

(16)

Medical and health services............................................................... 710,526 71,218,476 1,748.029 433,642 2,864,372 715,310 9,339,254 34,549,715

Offices of physicians........................................................................ 210,003 29,616,419 553,164 151,269 1.078,239 192,547 3,013,798 17,246,586

Offices of dentists............................................................................ 92,557 21,484,702 673.146 130,099 686,603 293,276 4,216,233 8,121,897Offices of osteopathic physicians.................................................... 14,489 1,589,122 38.915 19,140 40,835 12,672 162,169 979,523

Offices of chiropractors.................................................................... 27,760 3,968,109 136,638 52.083 213,701 59,972 527,517 1,601,414

Offices of optometrists..................................................................... 7,584 2,068,701 73,396 13,459 114,954 34,003 295,982 552,037Offices of podiatrists........................................................................ 4,409 760,832 26,487 10,095 59,238 8,604 108,958 270,977

Registered and practical nurses...................................................... 62,967 677,549 14,764 35 6,865 5,405 9,147 437,697

Nursing and personal care facilities ................................................. 41,906 1,962,900 51,267 4,893 33,836 60,960 427,373 520,088Medical and dental laboratories ....................................................... 15,762 927,089 14,469 9,602 32,755 3,507 100,113 422,430

Other medical and health services .................................................. 233,089 8,163,054 165,783 42,965 397.346 44,363 477,964 4,397,066

Legal services..................................................................................... 231,416 22,969,216 459,803 145,371 1,076,599 201,907 2,848,630 10,875,441

Educational services........................................................................... 195.936 2,241,851 65,448 8,353 82,882 7,561 73,044 1,052,233

Chid day care..................................................................................... 450,582 4,440,170 140,133 5,154 46,534 41,052 241,260 1,864,311Ministers and chaplains...................................................................... 175,079 2,330,374 57,606 799 29,365 8,017 1,621 1,530,315

Engineering services.......................................................................... 85,046 4,569,953 129,707 17,155 78,241 26,919 626,294 2,078,696

Architectural services......................................................................... 37,669 2,099,972 72,244 19,866 93.622 16,926 302,217 606,025

Surveying services............................................................................. 15,770 716,101 25,283 8,460 14,640 6,584 159,163 211,813

ACCOLAing. auditing, and bookkeeping services................................ 275,186 6,081,717 244,006 40.205 289,921 65,798 595.862 2,874,755

Management services ........................................................................ 75,500 2,767,540 60,378 47,080 42,399 15,642 130,047 1,754,450

Consuffing services ............................................................................ 566,496 17,789,526 428,189 88,530 274,810 74,396 513,901 10,633,766

Public relations................................................................................... 17,906 435,303 11,235 1,046 15,801 462 4,323 177,267

Counseling, except health practitioners.............................................. 78,363 Z821,199 68.028 22,426 198,429 11,041 62,378 1,551.026

Nature of business not allocable....................................................... 1 133,612 . 1,556,748 21,385 Z092 10,953 4,242 74,868 776,516

Estimate should be used with caution because of the small number of sample returns on which it is based.** Data not shown to avoid disclosure of specific sole proprietorship information. However, the data are included in the appropriate totals.

Excludes amounts reported on Schedule C-EZ filed by certain small businesses not required to itemize their business deductions, Therefore, totals shown may be slightly understated.2 Interest paid is the sum of mortgage interest and other interest on business indebtedness (see Table 2).3 Payroll is the sum of net Wares and wages plus the cost of labor reported as part Of cost of sales and operations (see Table 2).


49


Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups[All figures are estimates based on samples-money amounts are in thousands of dollars]

Acriculturr services, forestry. and fishing Mi Ing

All Animal services, Landscape All otherNet Income status, item nonfarm Total Livestock except and agricultural Total Oil and

industries breeding livestock horticultural services, gas extractionbreeding, and services forestry, and

veterinary fishing

(1 (2) (3) (4) (5) 16) (7) (8)BUSINESSES WITH ANDWITHOUT NET INCOME

Number of returns I ............................................. 16,163,871 51 5,336 28,342 $4,006 241,616 161,373 126,239 118,058Business receipts, total I .................................... 790,630,020 19,437,487 122,353 3,453,798 6,666,136 9,195,200 6,370,579 5,764,422

Income from sales and operations I .................... 778,493,996 19,199,262 112,254 3,421,614 6,610,650 9,054,745 6,037,648 5,438,400Other business income ....................................... 12,136,024 238,224 10,099 32.184 55,48i 140,455 332,932 326,022

Business deductions, total 1,2............................. 623,833,149 16,097,940 311,874 3,474,340 6,155,431 7,156,294 6,329,911 1~5,786,NIICost of sales and operations .............................. 301,004,349 5,701,686 31,317 1,843,039 1,701,851 2,125,480 1,855,619 1.702,452Inventory, beginning of year ............................ 31,280,679 211,118 *50 58.389 35,421 117,258 88,625 71,277Cost of labor.................................................... 23,497,436 636,655 *18 54, 367 __ 351,460,, _230,809 -_62,168 - A1,700-Purchases ........................................................ Y1 6, 364,863 3,756,402 -30,884 1,693,990 719,9156 1,311,563 736,164 701,145Materials and supplies ..................................... 34,304,359 983,695 - 69,018 490,863 423,814 66,289 41,999Other costs ...................................................... 29,159,106 323,081 42,484 147,267. 132,349 989,075 916,357Inventory, end of year...................................... 33,602,094 209,265 75,209 43,126 90,312 86,702 70,026

Advertising expenses .......................................... 7,987,458 137,705 2,862 35,834 57,854 41,155 12,557 7,868Bad debts from sales or services ........................ 1,066,595 27,699 16,409 *7,063 4.037 23,868 13,446Car and truck expenses...................................... 30,844,739 816,300 5,777 104,767 463,874 -241,880 184,255 162,058

-Commissions ...................................................... 9,029,108 _83,329 -1,892- _20,977- --13.928- ---46,532 - - 25,566 - - 21,164-Depletion ......................................... : ................... 551,570 232 *35 53 -4 465,664 449,N6Depreciation ....................................................... 26,157,756 1,218,546 50,449 177,419 472,200 518,477 461,814 403,947Employee benefit programs ................................ 1,291,800 28,077 -1,131 8,024 18,671 5.990 3,691Insurance............................................................ 13,288,806 480,216 3,142 49,961 226,564 200,549 76,763 60,899Legal and professional services......................... 6,208,512- 128,600 1,183 21,180 35,362 70,874 118,603 114.018Meals and entertainment deducted .................... 3,193,551 61,279 1,042 4,825 11.186 44,226 9,132 8,643Mortgage interest ................................... 3,842,810 130,623 1,869 16.728 20,333 91,894 21,333 _20,280Other interest paid-on business indetitedneis...- 5,326,838- 16C005 :i,480 29,7&9

_4!~,5f3 ___f61,i53

_1 i6.678 1 i6,623

Office expenses.................................................. 8,001.703 138,256 1,101 18,608 46.519 72,028 36,889 34,991Pension and profit-sharing plans ........................ 604,673 9,624 - - 9,504 1,423 851Rent on machinery and equipment ..................... 5,656,767 188,398 14,443 15,859 77,061 81,035 55,457 50,403Rent on other business property......................... 21.112.726 268,181 *864 109,220 35,362 122,735 63,676 51,313Repairs............................................................... 10,385.279 535,383 10,546 62,895 230,525 231,417 74,571 51.503Supplies.............................................................. 16.506,864 641,472 11,459 111,661 235,932 282,420 82,116 62,262Net salaries and wages...................................... 53,649,098 1,918,993 5,378 174,026 615,425 1,124,164 169,856 117,059Taxes paid .......................................................... 13,600,223 374,481 1,884 40,135 126,723 205,738 203,035 185,585Travel .................................................................. 6,084,095 125,364 4,982 24,097 12,052 84,233 27,699 25,004Utilities ................................................................ 16,917.728 368,492 6,887 109,683 93.116 158,807 75,200 66,525Home office business deductions ....................... 3,134,560 45,193 -3 -10,861 21,788 12,542 6,006 1.220Other business deductions................................. 57,488,445 2,459,208 150,837 475,051 575,396 1,257,925 2,131,796 2,045.770

Net Income less deficit 1,2 ................................... 166,798,668 3,348,127 .190,182 .11,S39 1,510,756 .2,039,092 36,037 -27,058Net income 1,2 ..................................................... 187,845.139 4,294,651 6,708 336,835 1,688.433 2,262,675 917,855 811,014Deficit 2............................................................... 21,046,471 946,524 196,890 348,374 177,678 223,583 881,818 83.8,072

as at and of table.

50


Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups--Continued[All figures are estimates based on samples--money amounts are in thousands of dollars)

Agricultural services, forestr and fishing Mining

All Animal services, Landscape All otherNet income status, item nonfarm Total Livestock except and agricultural Total Oil and

industries breeding livestock horticultural services, gas extractionbreeding, and services forestry, and

veterinary fishing

(2) (3) (4) (5) (6) (7) (8)BUSINESSES WITH NET INCOME

ber of returns I ............................................. 12,186,610 361,270 1,523 44,751 184,805 130,191 82,363 75,884

uziness receipts, total I .................................... 693,225,374 16,631,541 69,931 2,365,729 5,832,447 8,363,434 3,877,332 3,421,713

Income from sales and operations I .................... 682,450,689 16,412,681 69,926 2.341,896 5,778,934 8.221,926 3.666,512 3.216.588

Other business income ....................................... 10,774,685 218,860.5 23,833 53,514 141,508 210,819 205,125

Business deductions, total 1,2............................. 505,396,224 12,336,890 63,223 2,028,894 4,144,014 6,100,759 2,959,616 2,610,839

Cost of sales and operations .............................. 247,507,775 4,424,557 '30,119 1,098,608 1,390,397 1,905,434 872,253 785,672

Inventory, beginning of year ............................ 21,326,878 148,743 31,673 23,353 93,718 15,704 10.396

Cost of labor.................................................... 20,097,756 531,476 '39,796 270,328 221,352 54,304 '41,311

Purchases........................................................ 176,387,641 2,751,463 '29,548 972,124 590,342 1,159,448 472,197 451,778

Materials and supplies ..................................... 29,304,825 849.806 '61,412 383,803 404,591 61.646 41,270

Other costs ...................................................... 23,676,302 273,757 *20,880 145,850 106,456 306.013 271,427

Inventory, end of year...................................... 23,285,627 130,688 27,277 23,278 80,132 37,611 30,511

Advertising expenses.......................................... 6,256,217 100.377 -1,991 21,672 46,351 30.363 9.128 4,826

Bad debts from sales or services ........................ 611,648 15.451 *191 -4,876 -7,061 3,324 9.144 8,925

Car and truck expenses ...................................... 24,843,156 624,255 63,879 364,960 195.416 155.054 134,704

Commissions...................................................... 7,492,989 63,623 12,619 13,857 37,116 8.951 6,959

Deplet;jn............................................................ 288,879 *2 .1 224,671 211,674

Depreciation ....................................................... 19,093,772 719,954 .5,101 57,526 313,341 343,986 207,215 174,000

Employee benefit programs................................ 1,141,541 24,532 *919 7,501 16,112 4,497 2,605

Insurance............................................................ 11,160,483 396,945 *96 32,455 190,185 174,209 54,730 42,738

Legal and professional services ......................... 4,808,013 94,944 *156 7,462 24,585 62,741 32,723 30,118

Meals and entertainment deducted .................... 2,648,772 48,232 *3 2,298 10,835 35,096 6.124 5,846

Mortgage interest ................................................ 2,597,662 81,626 - 8,310 -8,062 65,254 4,705 3,652

Other interest paid on business indebtedness... 3.750,958 123,833 *19 17,213 34,835 71,767 44,413 32,451

Office expenses.................................................. 6,503,460 116,203 10,982 40,986 63,800 19,662 17,974

Pension and profit-sharing plans ........................ 591,359 9,188 *116 9,072 1.021

Rent on machinery and equipment..................... 4,494,215 148,026 '11,533 60,710 75,783 42,194 37,590

Rent on other business property......................... 16,982,300 220,009 *593 77,799 27,986 113,631 24,876 16,016

Repairs............................................................... 8.010,556 404,846 -1,476 36,696 175,902 190,771 55,762 37,760

Supplies .............................................................. 13,569,823 515,363 -1,298 82,271 179,948 251,846 69,822 53.675

Net salaries and wages ...................................... 45,892,517 1,695,695 *50 135,946 551,296 1.008,403 84,626 61,882

Taxes paid.......................................................... 10,939,727 311.705.9 24.470 106,833 180,392 107,816 95,613

Travel.................................................................. 4,671,360 73,043 *138 9,895 11,898 51,111 18,930 17,014

Utilities................................................................ 13,397,866 292,166 *3.893 80,433 72,462 135,379 45,538 38,136

Home office business deductions ....................... 2,645,592 34,829 -7,180 19,233 8,416 *5,232 *449

Other business deductions ................................. 44,614,647 1,767,056 17,624 223,690 463,011 1,062,731 845,253 784,824

Not Income 1,2 ....................................................... 187,845,139 4,294,651 6,708 336,835 1,688,433 2,262,675 917,855 811,014

Returns with Schedule C-EZ:Number of returns ............................................... 1,955,999 64,538 -6 -6,185 38,978 19,369 7,895 7,895

Business receipts ................................................ 6,586,998 267,591 *21 '15,260 174,285 78,025 17,714 17.714

Total deductions................................................. 897,097 30,398 T) 21,778 8,577 5,348 5,348

Net Income.........................................................

5,689,901 237,193 *21 '15,218 152,607 69,447 1 12,367 12,367

Footnotes at end ot table.

51

Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups--Continued[All figures are estimates based on samples--money amounts are in thousands of dollars]

Net income status, item

BUSINESSES WITH ANDWITHOUT NET INCOME

Number of returns I.............................................

Business receipts, total I....................................

Income from sales and operations I ....................

Other business income.......................................

Business deductions, total 1,2.........................

Cost of sales and operations ..............................

Inventory, beginning of year............................

-Cost of labor....................................................

Purchases........................................................

Materials and supplies.....................................

Other costs ......................................................

Inventory, end of year......................................

Advertising expenses..........................................

Bad debts from sales or services ........................

Car and truck expenses......................................

- Commissions .......... ..... ....... ....... ......... ......

Depletion ............................................................

Depreciation.......................................................

Employee benefit programs ................................

Insurance ............... ....................... * :- -**Legal and professional services .........................

Meals and entertainment deducted....................

-Mortgage-interesi.............................. A : ...........

Other interest paid on business indebtedness...

Office expenses..................................................

Pension and profit-sharing plans ........................

Rent on machinery and equipment.....................

Rent on other business property.........................

Repairs ...............................................................

Supplies ..............................................................

Net salaries and wages ......................................

Taxes paid ..........................................................

Travel..................................................................

Utilities................................................................

Home office business deductions.......................

Other business deductions .................................

Not Income less deficit 1,2...................................

Net income 1,2... ....................................... _

Deficit 2...............................................................


Mining--Cont'd

All other

mining

N)

8,181606,158599,248

6,910543,063153,167'17,348

220,46835,019

-24,291

72,718-16,676

4,689

-10,42222,197

-4,401--15,73857,867

2,299

15,8644,585

490-1

-

053

15,0561,897

5,05312,362

23,06719,85452,79717,4502,695

8,675-4,78686,02663,095

106,84243,747

Total

(10)

1,985,561115,853,044115,022,191

830,85295,409,69756,026,950

2,418.405

_10,602,119-17,602,04618,966,004

8,877,5222,439,146

512,142

53,1945,655,693

16,4133,645,047

136,4472,671,294

552,472

157,540355,0-50-

601,668518,9.4530,219

644,430644,201

1,303,8943,723.8327,032,6631,598,332

277,9081,364,264

280,6486,620,491

20,443,346

21.924,6541,481,308

Generalbuilding

and heavyconstructioncontractors 4

0 1)

353,91935,269,52334,803,379

466,14431,255,40122,130,0761,668,597

-.3,161,991--5,984,6377,938,0404,980,610

1,603,79894,113

4,2081,029,762

-316,038-3,342

834,799

24,790608,901160,57434,021

154,400

192,637123,208

7,951172,856117,336

288,620672,507

1.369,436391,16273,498

266,69160,821

2,107,036

4,014,1224,529,441

515,319

Total

(12)

1,631,64280,583,521

80,218,813364.708

64,154,29733,896,874

749,809

--7,440,129-11,617,40911,027,9643,896,911

835,348418,029

48,9864,625,931

- -566,010 -'13,071

2,810,248111,658

2,062,392391,898123,519

-200,650--

.409,031395,737

22,268471,574526,865

1,015,2733,051,3255,663,2281,207,169

204,410

1,097,573219,826

4,513,455

16,429,22417,395,213

965,989

Construction

Plumbing,

healing,

and air

conditioning

(13)

169,699

11,333,87611,321,790

12,0869,549,8405,711,442

273,824

-895,582 -2,912,4481,622,812

267,344260,569

76,139

12,844553,937-39;748-

299,102

28,198291,96554,8339,436

30,673

60,26376,815-2,33230,989

80,11675,991

376,452691,762234,997

21,651207,053

23,460

551,6351,784,0371,926,148

142,111

Special trade contractors

Painting andpaperhanging

Electrical

work

Masonry,stonework,tile setting,

and plastering

(14)

207,503

6,384,2086,354,127

-30,0814,377,694

1,860,063-5,044

- -- 744,168--278,271720,578

114,394

49,398

463,341-42,270-

208,541

3,946182,38234,24617,73210,701

.29,04234,150

29,17047,189

51,059359,022373,84285,75831,540

86,13627,904

338,092

2,006,5142,099,056

92,542

(15)

128,5836,751,6436,635,279

116,3645,542,753

2,938,18479,626

---531,125-1,284,119

934,081

199,20889,97722,715

2,815350,120

-22,645-

192,78518.615

180,30928,550

8,36825,Q37

35,52146,352

15,77241,394

37,831400,938616,110137.569

27,078103,149

7,266271,130

1,208,8901,299,774

90,885

.(16)

157,9868,250,4918,249.237

6,492,5723.422,615

23,880-1,309,961--

586,6061,069,477

463,71631,02627,906

-2,318496,93194,056- - - -

136,360

186,85624,844

13,387-.5,705-.25,32929,445

61,32840,071

93,360300,105867,41793,855

8,51864,53617,473

463,394

1,757,9191,827,723

69,804

52


Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups--Continued(All figures are estimates based on samples--money amounts are in thousands of dollars]

Mining--Cont'd I


BUSINESSES WITH NET INCOME


Business receipts, total I ....................................


Other business income .......................................

Business deductions, total 1,2 .............................



Cost of labor ....................................................

Purchases ........................................................


Other costs ......................................................

Inventory, end of year ......................................


Bad debts from sales or services........................

Car and truck expenses ......................................

Commissions ......................................................

Depletion ............................................................

Depreciation.......................................................

Employee benefit programs ................................

Insurance ............................................................

Legal and professional services.........................

Meals and entertainment deducted ....................

Mortgage interest ................................................

Other interest paid on business indebtedness

Office expenses ..................................................


Rent on machinery and equipment .....................

Rent on other business property .........................

Repairs ...............................................................

Supplies..............................................................


Taxes paid ..........................................................

Travel ..................................................................

Utilities................................................................

Home office business deductions .......................


Not Income ',~ ......................................................

Returns with Schedule C-EZ:

Number of returns...............................................

Business receipts................................................

Total deductions .................................................

Not Income........................................................


All other

mining

L9)

6,479

455,619449,925

5,695348,777

86,582-5,308

'20,419'20,376

-34,585-7,1004,302

20,351-1,992

*12,99733,214

-1,89211,9932,605

-1,05311,9621,688*560

-4,604

18,00216,147

22,74412,2031,9167,402

-4,78260,429

106,842

Total

(10)

1,724,445102,205,474101,426,278

779,196

80,280,82047,162,9081,508,2529,122,258

14,941,80415,905,2057,511,1131,825,724

436,11236,894

4,965,966748,039

15,0912,927,060

127,6562,283,425

415,305130,206228,709

463,830431,20329,690

506,268

533,5381.036,6603,330,321

5,968,9531,353,727

230,1481,150,994

253,8425,410,362

21,924,654

189,764928,404

103,911824,492

Generalbuilding

and heavyconstructioncontractors

0 1)

297,27929,316,873

28,880,588436,285

24,787,43117,416,531

889,9062,615,169

4,996,2456,109,2073,934,3181,128,314

78,4302,382

892,493

246,711*2,398

668,27620,162

518,815

111,26530,68585,849

128,712

96,2097,857

141,68097,746

219,232630,587

1,126,677320,829

62.757210,36451,384

1,602,7844,529,"l

30,984210,032

16,616193,416

Total

1 (12)

1,427,16672,8138,601172,545,690

342,911

55,493,313829,746,376

618,3466,507,089

9,945,5599,795,9983,576,795

697,410

357,68234,512

4,073,474501,329

*1 2,6942,258,783

107,4941,764,609

304,04099,521

142,860335,118

334,99421,833

364,588435,791

817,4282,699,7354,842,2761,032,898

167,391940,629202,458

3,807,57817,395,213

158,780718,37287,296

631,076

Construction

Plumbing,

heating,

and air

conditioning

1 (13)

143,4229,937,1199,925,426

11,694

8,010,9714,825,564

230,231806,576

2,339,888

1,436,678241,653229,462

60,9218,996

482,49538,377

251,00227,477

248,750

44,7058,719

25,35250,732

61,983-1,90424,09958,86059,639

352,126514,572203,455

16,131172,834

23,099441,176

1,926,148

-8,154-24,343

-8,005

'16,338

Special trade contractors

Painting andpaperhanging

Electricalwork

Masonry,

stonework,

tile setting,

and plastering

ff4)

186,7275,734,5815,704,500

'30,0813,635,525

1,510,390-5,044

552,950256,976590,798

107,014

44, 1 55

417,87435,309

158,592

151,44627,449

16,339-6,92723,84928,047

23,82738,31738,723

319,521

272,93267,60420,83872,960

24,793320,324

2,099,056

27,942118,03910,331

107,708

(15)

102,8486,163,0286,056,558

106,4704,863,2532,664,111

65,957476,330

1,146,735863,359

198,97887,24719,650

260,809

165,622

17,285156,160

16,441

6,2847,399

26,97040,729

14,62940,05931,122

353,637544,866

119,93825,68483,6806,616

227,2161,299,774

-9,069'13,762

ft61

142,190

7,601,6837,600,429

5,773,960

3,112,437-17,640

1,242,637520,438914,849

447,80430,93024,808-2,318

451,267

112,558

155,42722,032

7,816

*5,43822,05328,222

36,31337,68986,994

278,968748,10578,236

6,47957,99812,659

395,233

1,827,723

'11,931'34,383

-3,945-30,438

53



Nei income status, item

BUSINESSES WITH AND

WrrHOUT NET INCOME





Business deductions, total 1,2.............................

Cost of sales and operations..............................

Inventory, beginning of year ............................

Cost of labor ....................................................

Purch-a-sei .........................................................

Materials and supplies .....................................

Other costs ......................................................


Advertising expenses ..........................................

Bad debts from sales or services :..................


Commissions ...................... . ... ......

_DepI ion ............................................................Depreciation .......................................................

Employee benefit programs

Insurance ............................

Legal and professional services...................



-Other interest paid on business indebtedness:..

Office expenses..................................................




Repairs...............................................................

Supplies..............................................................

Net salaries and wages ......................................Taxes paid ........................................

Travel ..................................................................

Utilities ................................................................



Net Income less deficit 1,2...................................

Net income ',~ .....................................* *Deficit 2...............................................................


Construction--ContinuedSpecial trade contractors--Cont'd

Carpenteringand flooring

All other

special trade

contractors

Ll 71

501,22020,352,552

20,257,91794.635

15,220,7788,158,848

111,5471,606,291

2,345,1552,910.397

1,355,020169,56270,528

-6,7531,517,491

- 121313

*9P267550,779

28,8,4389,241

98,605

35,66545,135

--57,781

80,101

52,674110,302149,116791,901

1,220,074200,724

55,355215,042

88,6881,151,590

5,131,7745,273,046

141,272

V18)

466,651

27510,75027:400,462

110,288

22,970,65911,805,723

255,8862,353,002

4,210,8093,770,6181,497,229

281,821171,343

23,8581,244,112

- - __. 245,978 -

1,422,67928,549

831,639150,82038,93183,399

201,096128,874

8,646281,642207,793607,916822,906

1.894,022454,26560.268

421,656551035

1.737,6154,540,0914,969,466

429,375

Total

(19)

513,20032,928,84532,443,130

485,715

29,001,72414,987,3871,090,0812,656,840

8,478,5372,380,9091,803,4531,422,433

218,33227,289

830,401335,460--

2,4061.589,842

105,367

628,347172,15461,784

140,894273,0~~5_

220,95512,882

357,015782,197756,804713,782

2,602,548649,892122,827581,358

85,5502,718,451

3,927,9514.787,557

859,605

Lumber andwood products,except furniture

(including logging)

(20)

86,9638,753,3948,596,911

156,4837,930,6263,524,686

149,054.517,179--

1,834,118573,500677,904

227,06815,184-6,615

188,510- 75,497-

679,18414,266

294,540

24,8569,590

40,56499562

15,438

87,93777,801

499,065157,064

725,456160,66312,22975,669-7,1

971,133,480

M,763964,867142,104

Manufacturing

Printing,publishing,and alliedindustries

Machinery,

except

electrical

All other

manufacturing

industries

(21)

102,3955,251,042

5,100,324150.718

4,405,8931,974,944

114,634330,252 -

946,095278,593421,713

116,34380,382

7,309152,274

72,593 -

-2179,64723,97154.36931,62818,02922,03536,59973,8754,948

123,418152,79379,440

128,425377,611107,64131,077

116,251

3 379:751. 03845,975

1,056,913210,938

(22)

41,4073,737,397

3,701,31036.088

3,111,9161,447,995

89,346

-- -298,698--724,248307,160

135,045106,50314,142

1,29797,540

- 26.428-

237,076

27,61769,439

,.22,5344,048

j2.92244,577

15,274

43.42694,133

44,52977,476

417,27495,3939.400

86,114-7,208

208,215625,481644,792

19.310

(23)

282,43415,187,01115,044,585

142,42613,553,289

8,039,762737,048

-- 11-510,711 -4,974,0761,221,655

568,791972,519168,62312,068

392,077-----160,941-

493.934

39,512209,99996,13630,117

-65,37392,307

116,3683,992

102,233457,470133,770

350,8171,082,206

286,16570122

303:32331,839.

866,0541,633,7322,120.984

487,252

54


Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups--Continued[All figures are estimates; based on samples--money amounts are in thousands of dollars]

Construction--Continued


Special trade contractors--Contd

Carpenteringand flooring


Number of returns I .............................................







Cost of labor....................................................

Purchases........................................................

Materials and supplies ............................. .......

Other costs ......................................................





Commissions......................................................

Depletion ............................................................Depreciation .......................................................Employee benefit programs................................

Insurance ............................................................

Legal and professional services .........................




Office expenses ...........................................

Pension and profit-sharing plans.................



Repairs...............................................................Supplies..............................................................

Net salaries and wages......................................

Taxes paid ..........................................................

Travel ..................................................................

Utilities ................................................................



Not Income 1,2.......................................................

Returns with Schedule C-EZ:Number of returns...............................................

Business receipts................................................


Not Income ........................................................


(17)

454,199

19,049,71718,955,417

94,301

13,776,6727,588,959

110,2661,503,7252,130,279

2,689,0901,323,793

168,19457,036

1,414,142119

'639

.9,267

485,14528,493

351,589

87,29131,281

44'173

52,62065,360.

1339,61990,717

121,565669.059

1,038,659184,96951,262

184,649

83,384957,986

5,273,046

42,680167.170

14,911152,259

All other

special trade

contractors

(18)

397,778

24,402,47324,303,361

99,112

19,433,00710,044,915

189,2081,924,8713,551,2443,301,224

1,257,553179,185151,11116,497

1,046,887213,509

1,085,86427,546

701,237106,12229,083

53,570158,895110,654

8,646

226,101170,150479,385726,423

1,723,141378,69646,997

368,50951,908

1,465,643

4,969,466

58,414

351,60541,035

310,570

Total

(19)

366,251

29,230,99728,767,736

463,26124,443,44113,056,316

697,2152,345,4717,253.8622,124,644

1,489,277854,153150,946

22,606

685,325269,038

-2,0901,246,767

92,542528,600136,44944,108

102,245

211,688169,899

12,882

285,319662,168613,572567,081

2,325,166552,462

90,588480,79768,940

2,041,089

4,787,557

46,231147,676

24,758122,918

Lumber and

wood products,

except furniture

(including logging)

(20)

67,9537,586,035

7,437,453148,581

6,621,1673.184,094

102,746

472,9791,659,344

542,585

572,585166,145

11,162

170,986

68,614

520,379

13,581231,129

19,9874,770

28,531

75,75313,602

56,40460,931

390,289121,755604,024128,615

6,670

64,316*7,197

826,496964,867

-5,714-6,476

-3,109-3,367

Manufacturing

Printing,

publishing,

and allied

industries

Machinery,

except

electrical

All other

manufacturing

industries

(21)

70,7534,574,610

4,430,637143,973

3,517,6961,676,960

93,703

268,952781,604269,174

343,87480,346

55,1146,262

119,760

45,647.1

146,496

16,66745,984

25,02114,64412,460

30,40550,8494,948

104,198123,36465,434

103,962341,576

92,46823,50987,452

32,441285,452

1,056,913

16,63843,726

6,62137,106

(22)

37,2523,539,885

3,503,92635.959

2~895,0931,345,106

65,358275,809

655,407302,251129,97583,693

13,375647

88,49826,265

208,93325,33365,097

19,0353,813-6,067

40,21114,376

-3,50341,79387,78141,64076,108

399,91488,3357,854

76,630

-7,208203,2126",792

-4,813'46,089

-4,357'41,732

(23)

190,29313,530,46813,395,720

134,74911,409,4846,850,156

435,4081,327,7324,157,5061,010,635

442,843523,968

71,2959,238

306.081128,512

370,95936,960

186,39072,40520,88255,18765,31991.072

3,99282,923

390,091116,208265,256979,652243,04452,556

252,39922,095

725,9292,120,984

19,067

51,38410,67140,714

55

Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups-Continued[All figures are estimates based on samples-money amounts are in thousands of doitarsi



Number of returns I ...........................................

Business receipts, total I..................................

Income from sales and operations I ..................

Other business income.....................................

Business deductions, total 1,2 ...........................

Cost of sales and operations ............. :..............

Inventory, beginning of year..........................

Cost of labor ..................................................

_-Purchases ....... ............................ ...............Materials and supplies ...................................Other costs ....................................................

Inventory, end of year....................................

Advertising expenses........................................

Bad debts from sales or services ......................

Car and truck expenses ....................................Commissions....................................................

7 Depletion ...............................................................

Depreciation .....................................................

Employee benefit programs ..............................

Insurance.........................................................

Legal and professional services .......................

Meals and entertainment deducted* ...........*........

Mortgage interest..............................................

Other interest paid on.business indebtedness..

Office expenses................................................

Pension and profit-sharing plans ......................

Rent on machinery and equipment...................

Rent on other business property .......................

Repairs .............................................................

Supplies .......................................... :................

Net salaries and wages .....................................

Taxes paid ........................................................Travel...............................................................

Utilities .............................................................

Home office business deductions .....................

Other business deductions...............................

NotIncome less deficit I ....................................

Net income 1,1 .............................:,*** *- ..........DefiCit 2.............................................................


Total

(24)

744,11040,406,80439,919.193

487,61134,276,0807,386.418

168,922

- 896,9233,550,358

462,7632,485,893

178,440

112.76716,638

4.487,631620,046

19,960

3,143,38338,857

1,714,774141,555487,102175,602

--518,071208,318

4,4791,033,662

415,5052,643,115

575,5892,356,033

871,511

355,824527,694

64.0556.311,3066,118,3296,993,090

874,761

Transportation and public utilities

Localand

interurban

passenger

transit

Tru Ing

a~ndwarehousing

All other

transportation

(25)

87,9301,864,6181.825,433

39,1861,485,744

'46,491-1,974

- 7,182_

23,465

*10,596

8,304

236,23463,167-2,13484,504-2,451

134,2779,3478,985

-6,380_22,635-

5,869

233,7941 91,055118,53629,499'52,68126,258-3,97436,990

255,006

378,075450,255

71,380

t26

458,62030,484,56230,096,013

388.54826,243,8954,117,776

27,738__759,905

993,846350,841

2,014,44729,00246,89612,663

3,908,658408,826

17,5772,762,202

27,5111,483,715

89.737

451,873144,304

-4V,375-106,483

1,806697.329

193,2952,379,677

442,0091,856,702

752,805236,013

353,74333,920

5,258,2234,226,7874.727,210

500,423

(27)

132,8875,640,0425,606,770

33,2734,879,9762,550,102

107,674

_ -3,9,727_2,165,499

317,849

90,05346,209

3,103

207,725129,759

249

163,4256,625

64,23427,63013,63323,338

-30,952--71,783-1,89388,843

106,66279,162

46,673298,774

57,94086.78395,2288,750

648,080'760,833

1.003,263242,430

Communicationservices andutllitles, includingdumps, snowplowing, roadcleaning, etc.

(28)

64,6742,417,5822,390,977

26,6041,666,466

672,049

31,536

-----90,109-367,54799,242

143,00059,38511,358

135,01318,293

133,2522,269

32,54814,84112,6111,579

17,10924,183

13,69625,09265,74057,407

147,87534,50729,05441,733

20,250149,997751,834812.362

60,528

Total

(29)

2,954,466247,975,952244,872,569

3,103,383231,423,275164,158,36722,622.337

- 3,504,521151,855,602

5,069,4975,387,794

24,281,3842,622,603

341.5485,119,5971.906,235

7,806

4,183,054217,657

2,325,159995.205515,199957,485

1,3000 52-1200.17149,457

905,2597,131,421)1,838,212

2,485,96213,527,8834,470,5541,238,036

5.484,140318,898

8,058,30116,575,92322,311,296

5,735,373

Wholesale and retail trade

Total

(30)

379,44538,646,05937,882,814

763,246

33,241,65524,744,9982,123,929

- .322,58622,242,0521,071,7161,315,076

2,330,361205,53160,503

1,422,345658,564

1,597.479,195

22.552218,273

-147,671-.195,31548,635

--164,997247,613

7,600115,946391,451176,176274,364942,218246,763395,757575,954111,335

1,378,0955 408,6T75t985,349

576,671

Wholesale tradeZu_rabTe__goo25

including

machinery,

wood,

metals, etc.

(31)

241,88120,572,05320,210,238

361,81517,097,92812,209,2651,476,683

- _287.11310,692,115

708,912607,475

1,563,032127,058

14,236864,330390,595

-1,593

274,0179,240

128,337~ 88,182125.13824,23698,666-

143,5112,803

59,215219,30495,264

154,475510,919133,963256,221

330'368

60,080770,249

3,478,4113,860,379

381,968

Nondurable

goods,including

food, fiber,

chemicals, etc.

(32)

137,564.18,074,00617,672,575

401,430

16,143,72712,535,733

647,24635,473-

11,549,937362,805707,601

767,32978,47346,267

558,015-267,969

-5205,177

13,31289,93659,48870,17724,400

-66,331104,102

4,79756,730

172,14780,912

119,889431,299

112,801139,537245,58651,255

607,8461,930,2662,124,970

194,703

56


Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups-Continued[All figures are estimates based on samples--money amounts are in thousands of dollars)

Transportation and public utilities Wholesale and retail tradeCommunication Wholesale trade

Localand Trucking services and Durable goods NondurableNet income status, item Total interurban and All other utilities, including Total including goods,

passenger warehousing transportation dumps, snow Total machinery,

I

includingtransit plowing, road wood. food, fiber,

cleaning, etc. metals, etc. chemicals, etc.(24) (25) (26) (27) (28) (29) (30) (31) ( 2)


Number of returns I ............................................ 597,887 74,890 380,467 90,449 52,081 1,733,561 274,936 171,609 103,247Business receipts, total I .................................. 34,472,206 1,671,416 26,243,289 4,293,630 2,263,870 207,756,704 34,551,786 18,663,884 15,887,903

Income from sales and operations I .................. 34,018,674 1,653,501 25,855,846 4,270,417 2,238,910 205,097,114 33,876.079 18,315,152 15,560,928Other business income ..................................... 453,532 *17,916 387,443 23,213 *24,960 2,659,590 675,707 348,732 326,975

Business deductions, total 1,2........................... 27,479,197 1,221,162 21,516,080 3,290,448 1,451,508 185,450,161 28,570,708 14,807,776 13,762,933Cost of sales and operations ............................ 5,679,457 *40,528 3,285,541 1,702,377 651,012 135,377,803 21,606,544 10,884,107 10,722,437

Inventory, beginning of year .......................... 101,438 26,128 *59,017 *15,645 15,868,824 1,731,209 1,211,630 519,579Cost of labor .................................................. 751,780 7,182 614,954 *39,576 90,068 2,906,555 295,708 271,589 24,119Purchases ..................................................... 2,445,268 *21,727 664,040 1,402,892 356,608 124,971,946 19,253,831 9,508,444 9,745,387Materials and supplies ................................... 412,454 *419 309,282 -5,711 97,041 4,209,786 970,575 626,442 344,133Other costs.................................................... 2,070,467 '10,551 1,698,498 226,374 135,044 4,585,052 1,179,204 518,281 660,923

Inventory, end of year .................................... 101,949 27,362 31,193 -43,395 17,164,359 1,823,982 1,252,279 571,703Advertising expenses........................................ 77,323 6,481 37,399 24.848 8,595 1,937,458 160,144 106,849 53,295Bad debts from sales or services ...................... 10,063 7,264 2,005 '571 248,247 31,249 11,162 20,088Car and truck expenses .................................... 3,675,113 182,756 3,248,931 121,348 122,078 3,589,320 1,181,368 695,402 485,965Commissions.................................................... 502,356 62,540 329,265 100,448 10,103 1,534.644 545,309 307,957 237,352Depletion .......................................................... 11,261 -8,910 4,208 .5

Depreciation ...................................................... 2,349,051 60,822 2,114,430 79,869 93,930 2,871,000 371,532 200,262 171,270Employee benefit programs .............................. 32,100 -2,451 23,527 4,427 -1,695 184,831 19,021 6,799 12,222Insurance .......................................................... 1,417,580 99,128 1,246,263 44,405 27,785 1,799,687 182,191 103,980 78,211Legal and professional services ....................... 104,543 7,618 75,113 10,561 11,251 738,409 129,152 75.949 53,203Meals and entertainment deducted ................... 427,098 8,815 397,491 9,322 11,470 415,384 173,828 108,274 65,553Mortgage interest .............................................. 130,967 *3,618 117,200 9,155 *994 680,643 35,721 16,185 19,536Other interest paid on business indebtedness.. 396,614 19,363 349,682 15,625 11,943 898,592 132,273 78,600 53,673Office expenses................................................ 139,326 4.472 88,414 25,823 20,617 852,793 207,110 111,849 95,261Pension and profit-sharing plans ...................... 4,016 1,706 -1,889 48,208 6,756 2,609 4,147Rent on machinery and equipment ................... 890,008 210,360 627,507 39,273 12,868 649,946 109,758 56,815 52,943Rent on other business property ....................... 319,173 74,892 159,707 75,127 9,448 5,298,423 328.655 189,142 139,513Repairs ............................................................. 2,123,759 83,447 1,925.690 53,180 61,442 1,377.621 136,025 67,732 68,294Supplies........................................................... 498,363 19,327 395,681 27,747 55,608 1,651,914 227,703 118,312 109,391Net sataries and wages..................................... 1,907,197 *48,292 1,524,350 219,324 115,231 10,805,735 831,697 455,567 376.130Taxes paid ........................................................ 709,936 18,869 620,500 40,602 29,965 3,378,927 212,549 116,890 95,659Travel ............................................................... 303,359 *2.875 217,335 62,433 20,716 884,939 312,497 189,914 122,584Utilities .................. ........................................... 412,406 30,228 289,714 56,296 36,168 4,070,435 487,880 269,649 218,231Home office business deductions ..................... 61,704 -1,136 31,877 8,446 20,246 223,112 95,234 52.114 43,120Other business deductions ............................... 5,252,780 224,976 4.382,349 532,682 112,772 5,862.964 1,038,285 574,977 463,308

Net Income 1,2..................................................... 6,993,090 450,255 4,727,210 1,003,263 812,362 22,311,296 5,985,349 3,860,379 2,124,970Returns with Schedule C-EZ:Number of returns ............................................. 80,276 *12.556 34,431 26,237 *7,052 169,428 23,016 13,097 9,920Business receipts.............................................. 355,137 *79,381 101,324 149,595 *24,838 519.727 125,163 45,147 80,016Total deductions ............................................... 46,187 *5,814 12.775 23,019 64,916 8,206 6,663 1,543Not Income ...................................................... 308,950 -73,567 88,549 126,576 *20,258 454,812 116,956 38,483 78,473


57



Wholesale and retail trade--Continued







Business deductions, total I ...............................



-Cost of labor.. ...... ....... f~ ..... ......... .

Purchases........................................................


Other costs ......................................................





- -Commissions :~: I = ........ ................-..Depletion .............................................................Depreciation.......... ............................................Employee benefit programs ................................Insurance .. .........................................................Legal and professional services.........................Meals and entertainment deducted ....................-Mortgage interest..................... ...........................Other interest paid on business indebtednessOffice expenses..................................................Pension and profit-sharing plans........................Rent on machinery and equipment.....................Rent on other business property.........................Repairs...............................................................Supplies ..............................................................Net salaries and wages ......................................Taxes paid .....................................................Travel ...................................................................Utilities ................................................................Home office business deductions......................Other business deductions.................................

Net Income less deficit 1,1...................................Net income 1,2 .....................................................Deficit ~...............................................................


Total

(33)

2,575,021

209,329,892206,989,755

2,340,137

198,181,620139,413,369

20,498,40931181,936-

129,613,550

3,997,7814072,718

21:951,0242,417,072

281,0453,697,252

6,2083,703,860

195,1052,106,886

847,535319,884

908,8491,135,155

952,55841,856

789,3136,739,9691,662,0362,211,599

12,585,6654,223,790

842,2784,908,186

207563

6,680:20611,167,24616,325,9485,158,702

Retail trade

Building materials, palm, hardware, garden supply, and rnobile home dealers

Total

(34)

153,697

8,865,6498,768,097

97.5518,162,3955,761,032

1,235,154--176,002-

5,301.820

165,423160,801

1,278,16799,122

28,556152,213

_371346--1,460

182,09116,528

136,03632,011

6,271- 42,020-

58,97840,944

-2,35537,157

153,283.86,29493,346

627,237186,709

17264165:158

196,856703,212808,229105,016

Lumber and

other buildingmaterials dealers I

(35)

12,0981,754,6721,749,656

5,0161,640,111

1,169,551170,860

1,078,540

*12,08758,637

177,82214,408

19,67634,598

38,583-2,375

A 9,6285,267

1,124--5,680

13,3179,244

10,75022,1722i,05244,318

87,50523,272

5,73133,769

48236

114:5611

Paint, glass, andwallpaper stores

Hardware

stores

Retail nurseries,

garden supply

stores, and mobile

home dealers

(36)

6,941890,391889.342

-1,049774,306

422,80271,719

3",659-58,675

69,88313,772

33.761'447

17,368-7,569

26.1433,881

4,573

29,4858,9863,934

126,83723,734

19,967

15'251

116,085119,669

-3,584

(37)

12,4403,054,7262,991,141

63,5862,825,1692,095,263

750,395'376

2,046,747

26,994768,832

41,0256,679

34,920

44,858

42,2268,975

75219,893---19,787

15,587-1,58313,06757,17515,68511,576

209,67351,691

4,43754.851

48,628229,558259,709

30,151

(38)

22,2183,165,8603,137,959

27,9012,922,8102,073,416

242,1180

1,831,87355,080

66,511261,63029,917

48,935

8,677

81,282

48,03913,888

1,856-12,626

23,393

11,540

7,51044,45140,57033,518

203,22288,012

7,05956,571

84,741243,008290,969

47,961

Generalmerchandise

stores

(39)

45,4514,197,349

4,157,86339,486

3,921,0723,037,436

575,712..

2,882,38522,489

157,558614,176

37,2592,803

89,45410,436

46,494

4,56630,34212,1342,342

9,414-25,16123,183

7,402136,97226,815

24,681176,93361,90912,806

70,433-5,44166,230

276,277345,052

68,775

58









Other business income ......................................

Business deductions, total 1,2............................

Cost of sales and operations .............................Inventory, beginning of year ............................

Cost of labor ...................................................

Purchases.......................................................

Materials and supplies....................................

Other costs.....................................................


Advertising expenses.........................................

Bad debts from sales or services......................

Car and truck expenses .....................................

Commissions .....................................................

Depletion ............................................................

Depreciation.......................................................

Employee benefit programs...............................

Insurance ...........................................................

Legal and professional services ........................

Meals and entertainment deducted ...................

Mortgage interest...............................................


Office expenses .................................................

Pension and profit-sharing plans.......................

Rent on machinery and equipment....................

Rent on other business property........................

Repairs ..............................................................

Supplies.............................................................

Net salaries and wages .....................................

Taxes paid ..........................................................

Travel .................................................................

Utilities ...............................................................

Home office business deductions .....................Other business deductions ................................

Not Income 1,2..................................... .................


Number of returns..............................................

Business receipts ..............................................

Total deductions ................................................

Net Income ........................................................


Total

(33)

1,468,625173,204,918171,221,035

1,983,883156,879,454113,771,25814,137,6152,610,847

105,718,1153,239,2113,405,848

15,340,3771,777,315

216,9982,407,952

989,3354,188

2,499,469165,810

1,617,496

609,257241,556644,922766,319645.683

41,452540,188

4,969,7681,241,5961,424,2109,974,0383,166,378

572,4423.582,555

127,878

4,824,67916,325,948

146,412394,56456,709

337,855

Retail tradeBuilding materials, paint, hardware, garden supely, and mobile home dealers

Total

(34)

41,2007,319,6657,228,341

91,3246,511,4364,714,647

890,621160,097

4,258,677

161,637152,051908,436

83,44914,180

121,88422,180

127,08515,898

106,70726,131

5,16030,91244,57430,581*2,35526,040

108,62361,77769,800

474,240

134,55112,187

128,790

147,558808,229

*2,494'10,204

-2,124

-8,080

Lumber andother building

materials dealers(35)

9,8621,199,2031,194,408

4.796

1,061,322761,63459.387

696,320*10,73658,50778,80612,688-8,02322,972

28,796

10,0662,4751,114

-2,26012,3796,344

.40

11,370

38,30953,63910,145

-4,88420,745

28,125137,881

-2,411*9,645-2,124-7,521

Paint glass, andwallpaper stores

Hardware

stores

Retail nurseries,

garden supply

stores, and mobilehome dealers

(36)

6,7098W,624834,841

716,955399,675

62,463-8,973

321,552'58,675

60,62712,873

*21533,181

10,945

24,411

2,780-2,539-3,717*2,4794,553

8,2203,195

116,91720,092

.8

18,256

13,589119,669

(371

9,0232,562,6442,503,852

58,7922,302,9351,741,278

590.985

1,659,131

26,100573,92331,4474,279

26,686'13,014

31,565-4,66033,4638,010

40614,44412,67410,829

12,79443,64013,0389,085

164,68341,661

1,96243,000

38,734259,709

(38)

15,6062,722,1932,695,240

26,9532,431,2241,812,060

1 T7,786135,494

1,581,67553,38058.805

195,07926,442

39,0457,814

55,779

38,76712,8661,101

10,49117,0418,855

6,860

21,46229,15019,211

139,00162,6545,333

46,789

67,110290,969

Generalmerchandise

stores

(39)

28,4493,717,9963,698,806

19,1903,372,9442,709,291

431,531'13.443

2,537,9374.159

156,607434,38627,673

2,03351,284

9,780

31,3441,046

25,01011,1251,481

*5,08015,26918,681

'4256,891

117,72520,67619,290

130,86550,899

10,59052,441-4,82849,218

345,052

59

Table 2.-Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups--Continued[All figures are estimates based on samples-money amounts are in thousands of dollars]










--Cost oflabor................. ......... ... ............. . ..

Purchases .......................................................


Other costs.....................................................


Advertising expenses ..........................................Bad debts from sales or services ........................


Commissions ........................= ............. . .......-Depletion ............................................................

Depreciation .......................................................Employee benefit programs ................................

Insurance ...........................................................



Mortgage interest................................................

- Other interest paid on business indebtedness.,Office expenses ..................................................Pension and profit-sharing plans ........................



Repairs ...............................................................

Supplies .............................................................Net salaries and wages ......................................

Taxes paid ..........................................................

Travel .................................................................Utilities...............................................................


Other business deductions.................................


Net income 1,2.....................................................

Deficit 2...............................................................


Total

(40)

153,26834,937,76034,625,538

312.22333,861,02526,289,080

2,178,211

--342.488

25,030,945565,700324,830

2,153,094186,70819.460

203,28248.598

'774540,630

22,162258.084111,845

5,309160,968

.-146,124--57,849

1,8971 42,601853,743264,358248,215

1,781,031556,28522,011

928,263

1,010,165

1,076,8261,508,118

431,291

.Food stores

Grocery

stores

(41)

86,90627,091,70726,828,163

263,54426,288,19821,172,0991,823,168

130,06620,566,942

317,409251,882

1,917,36B110,500

15,842108.48422,752

.181-338,251

18,568184,534-74,278

1,813111,367109,755-34,4491,875

97,892476,7061 115,162127,449

1,260,302385,705

7,193681,578

760,644803,509

1,011,693208,184

All other

food stores

(42)

Wholesale and retail trade-Continued

Retail trade-Continued

Total

(43)

1 66,3627,846,0537,797,374

48.6797,572,8275,116,981

355,043212,422

4,464,003248,29172,948

235,72676,2073,618

94,79825,846

202,3793,594

73,55137,5673,496

49,60136,37023,400

44,7103T7,03779,196

120,767520,730170,57914,818

246,685

249,521273,317496,424223,107

166,17952,148,15351,748,197

399,957

50,303,02842,454,690

i.959,360

- ' 776,10740,070,194

1,132,525902.663

4,386,159259,80681,167

266,158193,948

519449,51132,295

409,721120,76630,142

179,611253,902--113,71811,58294,871

633,068278,067311,895

1,866,215694,73154,827

571,83910239

927:8591846,2902:270,072

423,782

Automotive dealers and service stations

New car

dealers(franchised)

(44)

8,820

1223,475

1,179,546,43,929

1,102,453927.550186,655.11,669920,863

195.6048.0331,973

11,562

3,8402,3916,646

7363,236

4,7543,784

7,4032,0652,365

34,1445,970

11,2905,094

53,903121,022146,181

Used car

dealers

t45I

66,98417,275,21317,148,310

126,902

16,605,00014,403,967

1,608,251_271,31,95

13,805,569310,000268,136

1,859,38577,01144.91799,435

158,464

87,2333,584

128.36041.34618,66773,358

--97,47040,870

31,964105,068109,914108,495

269,060153,365

22,311143,367

369,824671,377848,104176,727

Gasolineservice stations

31,06922,631,37122,499,481

131,88922,138,98518,995,918

489,280374,482

17,814,929

516,218354,881553,87260,43921,17844,638,

3,729'43

208,56914,791

155,89644,417

1,77352,47563,600-22,707

35,404362,47885,361

109.3161,009,655

330,131

2,820265,989

244,010492,385572,64680,260

All other

autornotivedealers

(47)

59,30511,018,09510,920,859

97,236

10,456,5908,127,256

1,675,173118-561

7,528,833

366,307275,680

1,777,298114,32213.099

110,523

27,635

149,86911,528

118,81834,267

6,46553,361

-88, 07846,3Ei7-1,37526,716

-158,11880,72791,719

553,356205,26518,406

157,389

260,122

561,505703.141141,636

60


Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups-Continued[All figures are estimates based on samples--money amounts are in thousands of dollars]










Cost of labor ....................................................

Purchases .......................................................


Other costs......................................................





Commissions......................................................

Depletion ............................................................

Depreciation .......................................................

Employee benefit programs................................

Insurance ...........................................................



Mortgage interest ................................................Other interest paid on business indebtedness

Office expenses..................................................Pension and profit-sharing plans ........................



Repairs ...............................................................

Supplies.............................................................Net salaries and wages......................................

Taxes paid ..........................................................Travel ...........................................................

:Utilities ......................................................... .....Home office business deductions .......................


Not Income 1,2~.....................................................


Number of returns ..............................................

Business receipts...............................................

Total deductions.................................................

Not Income........................................................


Total

(40)

102,77828,303,08028,034,670

268,410

26,794,96321,084,003

1,671,401184,732

20,358,024453,496184,047

1,767,697119,69214,456

141,03642,801

369,47818,878

194,59569,496

2.916108,742101,81640,532

1,89773,438

661,573195,501189,098

1,425,603420,088

11,821701,167

804,1221,508,118

-1,095

Food stores

Grocerystores

(41)

61,20522,489,56422,265,522

224,043

21,477,87117,444,1181.491,660

112,74516,980.584

308,016127,279

1,576,16573,62211,45982,43422,245

255,59215,336

142,61650,1191,433

73,77281,122

27,0341,875

51,262

396,778140,574101,251

1,012,660

311,6775,953

525,199

648,8851,011,693

All otherfood stores

(42)

41,573

5,813,5165,769,149

44,367

5,317,0923,639,885

179,741

3,377,440145,48056,769

191,53246,0702.997

58,60220,556

113,8863,542

51,97919,377

1,411334,97020,69413,498

22,176264,795

54,92787,847

412,944108,411

5,868175,968

155,237

496,424

-1,272

-1,095


Retail trade-- Conti nued

Total

L431

116,463

44,998,48444,683,284

315,201

42,729,49936,507,5722.929,123

725,64534,409,9021,005,975

835,9583,399,031

213,60168,056

220,463183,726

485333,19324,616

307,28188,05026,423

125,312169,79191,13811,19871,145

528,439213,714208,943

1,544,985572,49047,723

454.88910,214

704,165

2,270,072

13,999

45.784

1,88643,898

Automotive dealers and service stations

Newcar

dealers

(franchised)

(44)

7,4831,147,0801,136,680

10,4001,000,899

877,130138,221*11,669872,591

149,3177,699

95311,550

2,8012,2884,421

7313,235

3,8623.756

4,6801,9972,313

31,5695,264

11.2484.342

16,368

146,181

Used car

dealers

(45)

44,13915,399,82115,309,294

90.52714,552,80412,832,5091,162,855

256,93312,378,876

234,163236,872

1,437,19169,61340,66581,954

151,581

65,399815

91,94631,02816,96750,88970,51832,709

17,06595,93177,43341,803

218,621116,510

19.385113,773

-9,233299,135848,104

Gasoline

service stations

(46)

22,08719,378,00119.254,713

123,28818,805,35616,210,966

407,636

370,72515,052,324

514,622

334,513468,85547,86516,51939,2191,599

161,84611,542

126,56933,9591,419

35,33750,62018,181

30,525305,72768,15384,899

855,274281,234

2,350224,126

193,747572,646

All other

automotive

dealers

(47)

42,7549,073,5828,982,596

90,9868,370,4416,586.9671,220,410

86,3186,106,110

257,189

260,6061,343,668

88,4249,920

87,74027,421

103,1479,971

84,34522,332

4,80238,66944,79136,491

22,789122,101

66,13179,928

439,522

169,48214,739

112,648

194,915703,141

-6,851

*20,287

61




Retail trade--Condnued



Number of returns I .............Business receipts, total IIncome from sales and operations I ....................


Business deductions, total 1,2_ ........................._



Cost of labor................................................ I

--Purchases ............. ;........................................


Other costs .....................................................




Car and truck expenses.............................Commissions............................ ;...............

-Depletion .....................................

...........Depreciation ................................ : ............


Insurance ...........................................................Legal and professional services.........................Meals and entertainment deducted ............. ;Mortgage interest...............................................Other interest paid on business indebtednessOffice expenses .............................. m. .........Pension and profit-sharing plans

........................Rent on machinery and equipment.....................Rent on other business property........................

Repairs..............................................................

Supplies ............................................................


Taxes paid .........................................................

Travel .................................................................

Utilities ...............................................................


Other business deductions ....................... :

Not Income less deficit 1,2...................................

Net income I ......................................................

Deficit 2...............................................................

ootnotes at end of tabil .

Apparel andaccessory

stores

(48)

95,722486611

1391:87494.737

6,187,1463,830,7531,478,932

69,706-3,588.520

127,343110,026

1,543,774128,214

7,353

'416

3

94,69810,27856,90939,66110,91332,85227,213

- 44-.130

*2 60112:630

615,58147,589

79,823446,792128,414

51,219159,575

11,578229,428298,344609,038310,694

Furniture

and homefurnishings

stores

(49)

92,1839,970,5499.839.297

131,2538,961,1375,700.7701,256,373

377,49249783,409-

358,840285.144

1,360,488244,44821.356

255,20465.483

___ .13-249,004

14,345155,55347,68026,88771,11977.790

-53,431-27,

927386,51769,505

108,871545,681186,996

55,105230,61022

81:3.,:.21,012,7141,292219

279:505

Eating places

(50)

143,93122,498,00822,348,031

149,97721,140,918

9,808.021394,412347.092

8,756,094 -283,085391,042363,704425,464

3.530157,61342,702

683,84421,999

398,613156,26319,056

146,497151,641-52,797

3,34195,928

1,437,377372,792332,578

3,779.2141,016,096

19,0741,109,876

1:171.9.1.

1,363,3031,861,979

498,676

Drinking places

(511

51,4084,149,7834.017,676

132,107

3,981,1431,918,075

113,551'83,482

1;785~770 -36,24843.986

144.96165,09918,19039,813

152,438-1,487

83,368

42,5784

'524

52,53838,15510,115

-224,873

163,31592.70964,762

472,719267,998

6,168258.784

199,820168,640323250154:610

Drug stores

(52) '

5,5853,667,8083,643,405

24.4033,377,8992,737,633

321,201

-2.653;455- -50,952

306,18530,689

1,26113,102

-18,118

22,8888,633

24,45810,994

377

8,16510,189

8,18452,03915,2978,779

242,80035,0362.590

35,342

83,082290

'129

291,783-1,653

Liquor stores

(531

12,7234,853,6314,760,676

92,9554,712,4263,803.664

569,590'20,985

3,845;583--

647,0471511618:84516,924

71,562

32,77214,242

77429,66722,33110,226

8,775195,25224.556

50,655101,42189,143

95,088

106,127141,206177,55336,348

Used

merchandiseand antique

stores

(541

112,9353,592,0743,493,933

98,141

3,393,5982,004.3851,257,155

24,463-1.766,561-

34,771346,116

1,424,67961,916

472153,36723,691

81,4151,862

30,68412,53213,223-14,70116,68829,838

53,213274,63336.90550,540

130,13853,922

40,89095,8332,174

210,009198,822386,153187,332

Sporting

goods and

bicycle shops

(55)

35,6382,927,9832,877,192

50,791

2,810,5552,124,104

501,443-3

2.076,604-

95,886606,303

34,442

2.25928,513

26,239

33,767

-1,05529,832

6,7383,965

11,69816.35313,555-2,771

21,91759,91010,71918,564

144,68788,38113,10340,644

74,200

117,426188,52671,098

62

Sole Proprietorship Rams,, 1994



Retail trade--Continued

Not income status, item









Cost of labor...................................................

Purchases .......................................................


Other costs ......................................................





Commissions ......................................................

Depletion...........................................................

Depreciation .......................................................Employee benefit programs................................

Insurance...........................................................




Other interest paid on business indebtedness ...

Office expenses..................................................Pension and profit-sharing plans........................



Repairs ...............................................................

Supplies.............................................................


Taxes paid .........................................................

Travel .................................................................

Utilities ...............................................................Home office business deductions .......................


Not Income 1,2......................................................



Business receipts ... I...........................................


Not Income ........................................................


Apparel and

accessorystores

(481

65,8704,958,6954,864,752

93,944

4,349,6572,745,744

929,61367,978

2,539,851100,79778,034

970.52988,7592,389

53,56516,158

58,3839,011

40,59227,4104,188

20,57314,75021,872-2,59710,454

421,43239,16956,337

321,96292,62922,430

109,311-8,260

158,525609,038

-5,418

'18,094*3,100

'14,994

Furniture

and homefurnishings

stores

(49)

61,7378,675,1618,545,009

130,152

7,382,9424,876,360

933,263329,987

4.069,849299,416280,359

1,036,514201,45513,3"

172,14056,248

*13158,31910,206

130,75837,72824,31266,44952,86144,248

25,763289,41751.14287,114

433,859143,70546,093

168,90820,915

270,580

1,292,219

-1,015

*677

Eating places

(50)

97,66718,387,89918,259,365

128,53416,525,919

7,891,174316,553245,974

7,083,007240,260295,212289,832333,485

3.026117,59820,424-2.237

502.64818,761

302.432113,87517,364

111,239114,92537,9613,341

70,3141,087,743

269,293229,642

2,965,026769,859

13.816814,920

1,171713,642

1,861,979

Drinking places

(51)

25,4462,860,0222,741,843

118,1792,538,7731,226,013

80,731-55,533

1,132,335

'43,925102,92532,732

21,524*3,580

82.435-1,487

59.97029,7373,569

19.47318,2013,964

.217,743

114,22761,52640,801

328,541176,140

-3,737152,058

122,867

323,250

*3,313

-5,184

Drug stores

(52)

5,2883,480,7693.456,385

24.383

3,189,2062,587,129

293,858'17,747

2,507.17948,562

280,407

28,6911.232

12,726'18,118

21,3348,633

23,8499,891

377

7,7599,754

-5,2177,661

45,32614,1248,676

225,90433,0032,428

32,916*225

81,432291,783

Liquor stores

L53I

8,2373,606,4423,518,294

88,1483,428,8892,820,361

367,771'20,985

2,810,523

385,54712,92418,8419,433*265

49,303

25,94210,105

24,11319,6856,968

5,415

117,55018,1429,902

77,65362,210-3,07666,736

68,062177,553

Usedmerchandise

and antique

stores

t54I

59,124

2,782,2152,721,301

60,9142,396,0621,491,810

639,87817.039

1,291,33524,177

243,453724,071

41,758

81,94714,086

'(3)

53,554

20,6947.9159,2384,886

10,40521,974

48,576166,72424,29833,549

119.85938,40124,43869,585

109,541

386,153

Sportinggoods and

bicycle shops

(55)

14,3212,371,0132,324,753

46,2602,182,4871,690,442

383,897-3

1,617,596

462,59728,520

49819,96525,377

23,656

19,4284,0672,2856,608

15,43310,109-2,771

33,8836,491

10,711120,65354,65210,05726,018

62,102188,526

-2,013

-1,172*841

63

Table 2.-Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups--Continued[All figures are estimates based on samples--money amounts are in thousands of dollars]

Wholesale and retail trade-Continued

Retail trade--Continued


BUSINESSES WITH AND

WITHOUT NET INCOME








Cost of labor....................................................

Purchases.= = .........= -..:Materials and supplies.....................................

Other costs ......................................................





Commissions......................................................

-Depletion; ............. ..... ...... ........ ......

Depreciation .......................................................


Insurance ...........................................................


Meals and entertainment deducted .....................


Other int-erest-paid on business indebtedness

-6ftice expenses..................................................




Repairs ...............................................................

Supplies.............................................................

Net salaries and wages ............... ; ......................

Taxes paid..........................................................

Travel .................................................................

Utilities .........................



Not Income less deficit I .....................................Net income I .......................................................

Deficit 2 ...............................................................

Footnotes at end of table:

Sales by

door-to-door,

telephone, etc.

Gift,novelty, and

souvenir shops

All other

retail stores

(56)

1,031,12916,492,14716,127,951

364,19714,184,2837,993,1641,109,166

230.7006,790.523

553,831523,326

1,214,383221,91339,921

1,519,870.403,033- -335276,49710.756

110,81972,005

138,73829,71194,896

21!~,4263,435

94,671202,638

89,953432,827309,915175,435315,148332,21296,385

965,709

2,317,3373,510,1001,192,762

66,7242,982,4682,972,419

10,049

3,026,4811,855,841

806,01373,493

--l-,733,453-51,33923,788

832,24553,809

49356,48422,429

80,0641,685

40,0029,6654,216

12,11931,450

_45,3Z1-3

13,861266,236

18,93830,745

186,06277,69129,63165,254

'13,688130,769

-44,013165,535209.548

508,44931,559,91631,217,608

342,30930,158,51320,094,7204,742,137

628,70818,548;233

552,281699.020

5,075,658553,068

35,380661,087320,080- -765738,958

46,610309,694158,422

53.149113,131166,309

- N7,815'7,327

145,3021,309,404

227,540355,318

1,774,821605,044199,363749,27539,488

1,233,741

1,400,7302,588.3411,187,611

(59)

1,344,67654,130,75452,231,239

1,899,51534,172,9028,194,6211,523,933

222,642-4;727;451

-265,6322,965,9051,510,9431,299.371

192,7973.676,5882,778,306

---4,3511,339,691

106,028562,244662,129604,151419,073695,660

1,1 K,73632,006

427,7831,244,920

335,385597,080

2,390,430591,454627,194

1,374,703

207,5194,565,714

19,971,68422,488,915

2,517,231

Finance, insurance, and real estate

Total

Credit

agencies andmortgage

bankers

(60)

121,1689,619,7179,381,496

238,2217,961,9174,191,015

226,84415,070

2,992;186-

964,188135,91396,08294,171

225,963519,488

~1,393-143,62015,40847,505

128,48074,91828,359

335,299168,63

-5,00170,016

219,91040,31370,504

291,03967,59591,289

152,30825,274

911,068

1,642,8452,336,374

693,529

14,715727,738718,355

536,318*164,877

12,90418,97426,23859,274

14,983*518

4,00912,056

- 4,988

8 48811,978

21,81122,6144,846

42,3934,2872,921

19,438

83,755191,373229,16937,796

Security and

commoditybrokers and

services

55,4775,054,4404,952,404

102,036

4,168,8872,452,382

37,999-12,572

-1,922,913- -

519,05669,33223,512-7,69090,221

184,475- 1~35570,09913,32921,30357,14251,05912,53388.13751,0072,596

48,877102,185

18,42336,044

169,17234,24450,92050,788

5,476522,905

880,9031,217,425

336,523

50,9773,837,5403,710,737

126,803

3,256,7111,573,755

188,846

-917,318-99,378426,426

60,71059,66767,508

109,505275,740

58,5381,561

22,19359,28218,87114,337

238,67445,668

15,43795,84319,27629,61379,47329,06337,44882,08213.070

304,408

670,570889,780319,211


Table 2.-Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups-Continued[All figures are estimates based on samples--money amounts are in thousands of dollars]


Retail trade--Contnued







Business deductions, total 1,2~ ............................



Cost of labor...................................................

Purchases......................................................


Other costs .....................................................

Inventory, end of year .....................................

Advertising expenses .........................................



Commissions .....................................................

Depletion...........................................................

Depreciation.......................................................

Employee benefit programs ...............................

Insurance...........................................................



Mortgage interest...............................................


Office expenses .................................................

Pension and profit-sharing plans........................

Rent on machinery and equipment ....................

Rent on other business property ........................

Repairs..............................................................

Supplies ............................................................


Taxes paid .........................................................

Travel................................................................Utilities...............................................................



Not Income 1,2 ........................ ......................





Net Income ........................................................


Total

(59)

992,66648,327,67946,563,9221.763,756

25,838,9565,339,926

878,838181,251

3.025,068230,879

1,808,198784,309

1,113,566

64,4782,970.3972,291,361

2,6491,040,246

86,481467,340446,301516,125239,985336,650969,70329,749

319,823977,519241,786493,699

2,142,194463,538490,555

1,120,662

179,5893,443,716

22,488,915

95,059289,646

50,967238,679

Finance, insurance, and real estate

Total

(60)

93,0827,372,5327,164,476

208,056

5,036,1542.515,645

187,49115,070

1,817,403

431,27864,23675.73040.560

187,728393,031

688112,206

14,11536,42283,04863,32012,29780,76883,5183,897

33,487131,94126,606

57,159242,88153,567

72,689115,48223,264

568.9022,336,374

8,48939.517

7,24532,272

Creditagencies and

mortgage

bankers

(61)

12,882666,550659,706

437,381

12,003

23,654

13,660

2,8756,0584,509

.1.111-4,6897,515

15,2521,9443,353

3,4472,569

18,484

44.583229,169

-1.793

'12,465

Finance

Security andcommodity

brokers and

services

(62)

39,5053,485,9603,392,374

93,5862,268,5331,093.672

959,226

99.231

22,438-7,63171,478

126,735

48,29812,21615,93935,34341,8717,064

39,89441,746

15,03347,1848,639

33,066143,21927,01337,"342,3505.404

339,5691,217,425

Otherfinancial

services

(63)

40,6943,220,0223,112,396

107,627

2,330,2391,263,593'157,885

706,225

319,835

41.28928,05292,596

210,836.1

50,2481,418

17,60841,64716,9394,122

36,18534.256

12,80269,50616,02320,74060.54023,10732,67754,64911,132

184,750889,780

-7,713

-4,701

3,71818.363

3,25815,106

65

Sales bydoor-to-door,

telephone, etc.

(56)

538,09813,907,51613.629.654

277,86210,397,1776,250,707

692,299

212,2085,187,158

429,996

462,396733,351129,38436,328

961,726337,950

186,6287,362

96,00948,035

102.99220,22252,097

130,485-3,43562,835

164,07276,816

229,986280,543116,561203,669220,927

52,122591,311

3,510,100

80,256243,896

34.873209,023

Gift,

novelty,and

souvenir shops

(57)

37,0891,924,8491,915,319

9,530

1,759,3141,054,718

392,362'7,851

1,037,88324,571

6,594414,54337,166

28,53514,514

34,227-1,29224,472

5,4762,5979,306

24,32816,903

12,931173,809

11.60118,598

121.81052,26211,42239,203

60,891165,535

All other

retail stores

(58)

256,85825,911,11025,599,259

311,85123,322,18516,121,2883,184,715

551.62514,876,859

367.442571,156

3,430,509398,02526,044

394.125224,127

467,88044,921

239,758120,21738,08689,204

104,424160,514

7,31394,448

939.223177,325211,763

1,402,534448,930148,954544,68624,535

880,6612,588,341

34,568

64,86512,703

5Z162

Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Group"ontinued[All figures are estimates based on samples-money amounts are in thousands of dollars]

Insurance





Income from sales and operations I ..............

Other business income.........................................


Cost of sales and operations .............................. ;


Cost of labor..............................................

Purchases .....................

Materials and supplies ............... .....................

Other costs ................................................

Inventory, end of year.:..............................




Commissions ................................................

Depletion~: ................ . ................

Depreciation .......................................................


insurance ...........................................................

Legal and professional services ..... ...................


Mor~gage interest ................................................Other in,terest.paid-on businessindebtedness... -

Office expenses..................................................

Pension and profit-sharing plans ........................Rent on machinery and equipmeni.....................


Repairs ..................................................... :Supplies.............................................................Net salaries and wages ......................................Taxes paid..........................................................Travel .................................................................Utilities................................................................Home office business deductions .......................



Net income 1.2.....................................................

DellCit 2...............................................................

F ootnotes at end of table-.

Insurance agents. and brokers

(64)

361,23717,146,40916,228,4P

917,951

9,393,216;706,29111,011

-13,977

20.548

394,57024,916

330,29716,366

1,102,263792,431

335,18673,697

217,710162,9342*704

68,34033,6192

399,292

15,817185,791

528,05166.967

181,6641,507,181

195,218233.779

516,90173,128

1,290,0837,756,1648,254,519

498,354

Insurance- services

(65)

66,9422,003,6521,924,052

79,600

1,120,981162,1 T7

'23,594-61770'.4,494

'127,578.2,478

9,298

194,49456,648

- -T)53,39913,294

24,83618,74825,067-1,6076,542

43,772

29,49220,755

6.21232,796

110,713

15.18271,00461,46812,879

153,427

882,671989,167106,495

Finance, insurance and real estate--Continued

Total Operators

and lessors

Real estate

Real estate

agents and

brokers

(66)

795,32925,360,97624,697,234

663,742

15,696,7883,135,1381,283,858

170.001---1,437.394-

. 111,9511,479,5701,347,636

863,69482,247

2,153,8681,409,739

807,48613,628

272,194351,967264,462

320,767220,127641,020

9,053142,484476,204

221,893312,116481,496

313,459231,121644,025

96,2382,211,136

9,690,00310,908.855

1,218,852

(67)

20,970,

987,360946,46840,892

920,72667,37961.279

-4,405-39.848--

19,789,

59,14914,543

38,32422,719-145-

129,2351,306

27,79021,8594,078

100,960.34,96213,964

5.53934,474

53,20220,29658,793

60.88812,28153,084

-1,596136,911

66,649227.975

161,325

(68)

701,76220,397,34619,895,088

502.258

11,385,7911,349,572

257,526116,796

-- 620,557-49,284

590,250284,840817,91833,194

1,954,0291,317,225-- 216-

555,1098.020

186,201229,192245,652

98,10299,476

570,3538,140

119,729395,289

129,622249,761262,662

174,602194,406494,31470,113

1,814,548

9,036,8479.699,802

662,954

Subdividers and

developers

(69)

17,4872,270,1022,188,828

81,274

2,225,9001.634,348

933.776

- 746,57360.214

830.399972,856

9,64828,57218,64021,508-240'

38,0431.521

13.84754,9922,272

71,05043,813

9,403

7,4214,543

18,66912,10254,27242,009

2.90314.577

116,85244,672

330,704

286,033

All other

real estate

(70)

55,1111,706,1681,666,850

39,317

1,164,37183.83931,277

-1,24839,13130,791

21,58514,317

142,87548,286

85,0982,781

44,35545,92412,461

50,655

____4 1,876

47.300

9,79441,897

20,40029,956

115,769

35,96021,53182,051

20,037142,824

541,834650,375108,540

66



Insurance

Not incorre status, itern

Insurance agentsand brokers


:

ber of returns I .............................................

sMiness receipts, total I....................................

Income from sales and operations I ..................Other business income ......................................


Cost of sales and operations.............................


Cost of labor ...................................................

Purchases .......................................................

Materials and supplies ....................................

Other costs.....................................................Inventory, end of year ......................................


Bad debts from sales or services......................


Commissions .....................................................

De,iletion ............................................................Depreciation .......................................................Employee benefit programs...............................Insurance ...........................................................Legal and professional services ........................Meals and entertainment deducted ...................Mortgage interest ...............................................Other interest paid on business indebtedness..Office expenses .................................................Pension and profit-sharing plans.......................Rent on machinery and equipment....................


Repairs ..............................................................Supplies .............................................................

Not salaries and wages.....................................

Taxes paid..........................................................Travel .................................................................Utilities...............................................................Home office business deductions.....................Other business deductions................................

Not Income 1,1 ......................................................Returns with Schedule C-EZ:Number of returns.,............................................



Not Income........................................................


tK

277,41516,073,09715,182,846

890,251

7,818,589495,070

*13.562271,707

10,827198,082

-9,188281,73815,299

875,495621,750

1,552277,736

61,693191,183123,705202,30066,138

113,287300,17715,074

153,408

460,52161,380

152,341

1,432,511184,065199,061436,66864,218

1,013,4488,254,519

45,128109,33518,76890,567

Insuranceservices

(65)

53,9721,890,6821,812,558

78,125901,516

'153,706

*23,594*6,768-4,494

*119,108'2AT78,403

156,45956,646

T)41,594-3,15423,00716.234

15,582-1.3035,426

40,875-2,13412,41017,2255,976

25,47884,01013,64546,36051,70112,372

102,778989,167

-4,855'17,933

-5,021-12,912

Finance, insurance and real estale--Continued

Total Operators

and lessors

Real estate

Real estateagents andbrokers

(66)

568,1972Z991,36722,404,042

587,325

12,082,6982,175,506

679,047129,025929,191

86,9201,059.731

708,408747,694

8,6051,750,7151,219,933

409608.710

7,518216,728

223,313234,923160,246137,170545,133

8,643120,517367,832147,825258,720

382,791212,262172,445516,811

79,7341,758,588

10,908,855

36,587122,86019,933

102,927

(U7

11,773670,278641,31328,965

442,30340,06231,170-2,54914,678

18,69327,983

9,323*157

18,81119,461

*4262,192

51518,3938,4562,054

34,20319,291

6,576'126

5,05814,16027,279

6,40024,60635,7562,790

33,818*709

52,067

227,975

*11

-5

.5

(68)

505,451

19,165,03618,689,574

475,461

9,465,2341,041,134

131,109

113,265350,05738,567

558,085149,950717,591

7,6741,604,372

1,139,053117

453,5655,137

153,817172,448222,00964.31179.241

498.8008,009

101,037315,75496,094

215,464

234,607128,376154,321403,449

60,8621,569,6539,699,802

31.64099,66218,34681,316

Subdividers and

developers

L69)

6,9111,618,7691,566,961

51,80811,288,2881,056,212

489,511

550,52046,254

473,624504,349

2,574*229

7,03616,657

17,149*30

6,53315,3171,728

20,39119,437

3,688

5,2002,0287,9959,174

29,12619,4381,2487,779

38.642

330,704

*152*364*106*258

Ail other

real estate

(70)

44,062

1,S37,2841,506,194

31,090886,872

38,098*27.257*12.55813,936-1,1449,329

-26,12618,207

120,495

44,762*45

75,8041,837

37,98527.0939.131

41,34219,20136,068

*4599,222

35,88916,45727,68394,452

28,69214,08671,76417,84898,226

650,375

4,78322,8291,480

21,348

67

Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups--Continued[All figures are estimates based on samples--money amounts are in thousands oi dollars]

Hotels and other lodging places


BUSINESSES %MTH ANDWITHOUT NET INCOME



Income from sales and operations i ................Other business income .......................................

Business deductions, total 1,2 ............................



Cost of labor ....................................................

Materials and supplies ..................... :...............

Other costs ......................................................

Inventory, end of year...................... !...............




Commissions ......................................................

-Depletion=- ..........----......... .......-...

Depreciation.......................................................


Insurance ..................: ........................................


Meals and entertainment-deducted .....................


Other interest paid on business indebtedness...

Office exp-en-ses... ............... .......... .................... ........._.


Rent on machinery and equipment......................


Repairs ...............................................................

Supplies.............................................................

Nei salaries and wages ......................................

Tixes paid..........................................................

Travel .................................................................

Utilities...............................................................



Net Income less deficit I.....................................

Net income 1,2.....................................................Deficit 2 .......... ............................................

Footnotes at end of table:

Total

(71)

7,803,277

271,707,333267,049,522

4,657,811

175,975,83342,295,872

3,129,4904,900,757

-25,394,281-6,104,5986,216,6563,443,9103,049,580

382,9149,936,1092,390,804

- -34,586-10,531,994

652,311

4,819,2943,412,1821,289.506

1,639,862

4,470,465

462,8752,035,926

10,549,753

2,868,1407,650,323

23.574,4714,831,3573,298,6907,109.5702,123,680

24,394,92895716323

103:350:6057,634,282

Total

(72)

54,207

5,295,4645,159,091

136,3735,130,496

616,90765,97690,365

-424~649-41,88363,57869,545

163,00510,01980,86547,564

586,72919,383

145,63469,3085,323

417,76013451840,780

24,728169,269283,088207,113651,087323,823

28,293533,153

4,721557,716172,092577,106405,013

Hotels,

motels, andtourist courts

(73)

34,1734,617,9324,518,011. 99,9204,536,800

571,86153,08990,257

-376.656-38,39660,43246,969

147,12010,01950,77545,630*1,21 1

520,857

18,908130,34363.8265,076

366,603130,661--33,544

24,672153,019251,118182,356577,931295,88911,762

478,457

459,724

88,248443,579355.330

Other

lodgingplaces

(74)

Services

Total

(75)

20,034677,532641,079

593,696.45.046

-3,147

15,885

30,091

1,934

- T)65.872

15,291

5,482

24751,157

38577,237

16,25131,97024,75773,15627,93416,53254,695

97,992

83,844133,52749,683

1,115,57821__27,061,445

475,550

19,488,6534,856,322

472,255881,013

2,719,750860,412

375,681452,789441,144

30,3751,060,709

318,789

1,096,45234,116

380,146231,9(12116.420138,111134,4

-66

2~6,5908,461

330,4402.112,382

346,7841,225,7632,142,503

517,197349,680

1,120,971238,737

1.913,872

8,045,4398,901,839

856,400

Personal services

Coin-operated

laundry and

dry cleaning

Other cleaning,

includinglaundry, dry

cleaning, etc.

Photographic

portraitstudios

(76)

14,756

963,059951,188

11,871

828,040121,172

16,389

-37,324--

32,57423,67911,160

4,950*159

12,158

-5,771

99,774

-1,09024,7525,851

10,78211,246__3,986

14,502101,54226,87528,342

101.28840,003

1,016155,411

56,638135,063149,208

14,1

(77)

55,1543,464,7933,452,970

11,8232,891,795

544,0849,387

121,274--218,426-

122,17985,85413,036

76,0692,389

1 ",965

180.5423,324

99,43627,628

1,20527,825

-32,007-22,645

80,431219,38673,579

151,538558,278

104,76511,317

205,426

317,989572,998642,972

69,974

- (78)

53,5671,870,9711,869,545

1,555,252517,00525,160

-66,816

107.08870,26318,20453,360

107,51821,767

122,915

21,0278,375

15~632

41,801

22.220118,89715,44796,57459,959

32,84138,96153,71935,007

155,488315,719435,903120,184

68



Hotels and other lodging places










Cost of labor....................................................Purchases.......................................................


Other costs .....................................................


Advertising expenses ........... i ..............................


Car and truck expenses.....................................

Commissions.....................................................

Depletion ............................................................

Depreciation .......................................................


Insurance ...........................................................



Mortgage interest................................................


Office expenses..................................................

Pension and profit-sharing plans........................



Repairs...............................................................

Supplies .............................................................


Taxes paid ..........................................................

Travel .................................................................

Utilities...............................................................



Net Income 1,2 ......................................................




Total deductions.................................................

Not Income........................................................

Footnotes at and of table.

Total

(75)

879,438

24,652,64124,236,460

416,181

15,750,8544,011,976

308,015794,573

2,190,718710,769314,203306,301323,081

17,672

812,646280,178

809,09731,063

318,778192,94391,389

107,105108,475204,773

7,606271,782

1,678,899285,761

1,039,5901,812,149

422,897270,692905,617208.375

1,482,0650,901,839

124,500

336,623

56,039280,584

Personal services

Coin-operated

laundry and

dry cleaning

Other cleaning,

including

laundry, drycleaning, etc.

Photographic

portrait

studios

(715)

12,160831,773820,89810,875

682,620105,646

'23,304'10,135

4,473

10,482

74,938-1,08122,7804,910

-69,4315,8393,632

68,17221,59225,85796,95437,136

124,689

46,769

149,208

-7-6

(77)

46,0933,067,3303,055,564

-11,7662,424,358

420,9718,487

92,710157,874106,05467,763

*11,917

56,3461,967

124,639

136,7333,324

86,49718,796

1,18412,36324,10818,525

67,423205,71962,490

142,918492,10578.85611,186

170,524

280,653642,972

-7,151

-5,826

(78)

33,7901,469,8421,469,789

1,033,939381,177'10,654

72,681

39,307

66,24316,996

92,865

13,4165,0736,452

24,031

-6,60354,78010,87462,87531,91820,06723,99236,429

'28,892

98,899435,903

-3,058

-1,429

-1,629

69

Total

(71)

6,194,555249,166,693244,980,059

4,186,634145,826,904

35,254,2652,094,4784,189,852

20,300,0165,505.4615,535,7212,371,2622,413,954

204,2058.073,8892,067,697

28,7227,711,094

587,837

4,203,8452,827,367

1,053.8711.127,8151,272,0643,795,199

454.8961,650,5398,935,6402,139,9686,416,801

20,902,8934,055,2242,571,737

5.801,4101,815,333

19,922,282103,350,605

1,237,679

3,874,873

551,8493,323,024

Total

(72)

27,9273,709,8453,609,139

100,706

3,133,585404,806

26,72876,471

297,42412,435

38,45646,70776,0324,061

53,28841,647

314,88216,11292,44237.7583,119

229,22291,53723,568-2,23119,354

134,501155,352147,835421,140199,213

6,916347,702

300,713

ST7,106

-3,684

-29,673

-6,015*23,658

Hotels,

motels, and

tourist courts

(73)

17,4523,285,6583,219,321

66,336

2,842,917382,55426,72876,471

265,07812,43438,13036,28667,647

4,061

31,89040,132

289,63316,11283,41534,826

2,882208,14890,01322,169

19,334130,915143,267132,622364,051185,001

6,312328,809

254,504443,579

-1,701

-1,640*61

Other

lodging

places

(74)

Services

10,476424,187389,817

290,668

'10,4218,385

21,397-1.514

T)25,249

9,0272,932

21,074

1,400

12,08515,21357,08914,212

18,894

46,208

133,527

'27,972

-4,375*23,597


Table 2.-Nonfarm Sole Proprietorships: Income Statements,. by Selected Industrial Groups-Continued(All figures are estimates based on samples-money amounts are in thousands of dollars)





Income from sales and operations I ...................

Other business income......................................

Business deductions, total 1,2~.............................Cost of sales and operations .............................

Inventory, beginning of year............................Cost of labor .......................................... .........-Purchases ................................ . ..... ..... ...... .... ... . . ... .... . .... . .Materials and supplies ....................................

Other costs......................................................

Inventory, end of year......................................Advertising expenses.........................................Bad debts from sales or services.......................Car and truck expenses .....................................Commissions.....................................................Dboletion ...................... ...................................._..Depreciation .......................................................Employee benefit programs ............... ; ...............Insurance .............................................................Legal and professional services.........................Meals and entertainment deducted...................Mortgage interest...............................................

-Other-interest paid on business indebtednessOffice expenses.................................................Pension and profit-sharing plans.......................Rent on machinery and equipment....................Rent on other business property........................Reneirs...............................................................Supplies ............................................... .............Net salaries and wages .....................................Taxes -ld ..........................................................Travel..................................................................Utilities ................................................................Home office business deductions ......................Other business deductions ................................

Not Income less deficit 1,2..........................GNot income 1,2....................................................

Deficit I...............................................................


Beauty shops

(79)

390,9659,136,5229,004.999

131,5246,184,9761,258,257

107,911371,616495,430355,11136,898

108.708135.280,

9,129173,369167.0,85

235,80410,415

100,32548,21315,01158,479

-23,54167,982-1,73892,122

1,174,5341.15,461525,064921,346187,98741,347

405,92635,636

3639012 951:5443:084

133

Personal services-Continued

Barber shops

(80)

59,529

1,467,5241,445.260

*22,265815,81345,446-2,896

32,867.'12,673

*2

30,742

26,190*1.372

.34,990

13,5767,5912,955

-12,107- - ?2,460

7,239

*30, 1 95156,99814,29490,870

141,22929,532-1,40177,912-1,31481,842

651,711679,505'27,793

AJI other

personal

services

(81)

541,60810,634,12410,337,483

296,641

2,370,358310,51229,8,_943,

1,669,821

230,786158,985298,689140,74317.630

596.568121.887

422,42616,902

121,032134,24581,54023,372

-58,226--142,937

5,81690,971

341,025101.128333,376360,403122,069255,638222,577161,871938,015

3,418,4043,909,454

491,050

Services-Continued

Total

1,810,69443,283,DW42.868,087

414,91430,558,80610,680,841

620,476

1,323,8366,040,7581,470,3881,919,688

694,306496,44580,820

2.596,504761,98115.152

2,030,01259,445

580,764340,897

192,193151,831275;169--629,684

17,836309,188793,314483,080

1,165,0412,665,748

583,018461,427885,418371,426

3.808,75812,704,47314,209,2201,504,747

Business services

Advertising,except

direct mail

Janitorial and

related services

to buildings

All other

businessservices

(83)

64A312,779,8412,1776,320

3,5212,172,433

970,283-2,677-5,634

474,40861,783

428,641-2,861

55,538*3.723

151,02090,638

.991,118

1,704,15,61620,99625,008

'15,38611-50137,405

13,57345,97813,55669,60487,00019,96041.12563,14623,210

304,480607,408720,490113,083

(84)

458,7996,149,0256,126,928

. 22,0974,032,140

769,469*46,360

246,585277.490168,06796,17565,208

58,587-5,017

718,53574 900

.135241,235.

6,001132,247.36,65210,317

'10,056-19,24954,744

*17046,92547,08762,902

330,798662,943

75,07215,58492,06029,935

480,69421168842:297:933

181,048

(85)

1,287,46534,354,13533,964,838

389'296

24,354,2338,941,090

571,439------1,071,617

5,288,8601,240,5381.394,872

626,237382,320

72,080

1,726,949596,443

15,0081,697,660

51,741432,900283,249156,868126,389244,418537,535

17,214248,690700,249

406,621764,640

..1.9.15,805487,986404,716730,212318,280

3,023,584

9,980,18111,190,797

1,210,616

70


Table 2.-Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups--Continued[All figures are estimates based on samples--money amounts are in thousands of dollars)

Personal services-Continued


Beauty shops Barber shops

BUSINESSES WITH NETINCOME






Cost of sales and operations.............................


Cost of labor....................................................

Purchases.......................................................

Materials and supplies ....................................

Other costs ......................................................



Bad debts from sales or services .......................


Commissions.....................................................

Depletion ............................................................

Depreciation .......................................................

Employee benefit programs ...............................

Insurance ............................................................


Meals and entertainment deducted...................

Mortgage Interest................................................

Other interest paid on business Indebtedness..

Office expenses.................................................

Pension and profit-sharing plans .......................

Rent on machinery and equipment ....................


Repairs...............................................................

Supplies ..............................................................


Taxes paid..........................................................

Travel..................................................................

Utilities................................................................

Home office business deductions......................


Not Income 1,2 .......................................................Rotuma with Schedule C-EZ:


Business receipts ...............................................


Not Income........................................................

Footnotes ad end of table.

(79)

3346138,385,1908,283.670

101,5205,31)(1,3891,119,694

69,605354,407426,675309,78134,08174,854

108,6522,805

153,795162,025

*173199,152

9,14483,03343,43613,11254

716

23~8958,676

*89281,051

984,47992,660

463,535751,168155,62037,080

342,57627,929

314,8493,084,798

21,16065,26616,84948,417

(80)

54,8161,385,6141,363,607

'22,007706,110

32,547-2,207

30,658-1,960

-2,28113,466

*13913,022-1,372

24,495*994

10,5816,636

-1,416'12,107

-2.4605,594

'30,195124,83312,14789,611

141,22926,908

69,447-1,31480,849

679,505

-5,088'11,210-4,427-6,783

All otherpersonalservices

(81)

393,9659,512,8919,242,931

269,9605,603,4371,951,941

202,891263,373

1,370,295199,534119,095203,247100,83612,017

444,46695,688

280,91516,375

102,470114,09269,22013,18547,64894,315

5,81572,821

240,91685,999

254,794298,775104,310197,486161,952145,332660,047

3,909,454

91254249,93332,004

217,929

Services-Continued

Total

tU2

1,464,73738,606,42138,262,968

343,453

20110,8228,561,034

421,504940,308

4,626,4751,368,5961,658,761

454,610401,21159,500

2,179,438668,906

14,3801,357,074

50,564448,120266,736153,268

93,762181,445

486,12517,033

205,414651,884348,851938,494

2,283,960476,961349.531689,306325,780

3,081,59314.209,220

323,041965,318122,814842,504

Business services

Advertising,except

direct mail

Janitorial andrelated services

to buildings

All other

business

services

(83)

43,6332,472,4992,468,978

3,5211,752,009

849,302

-5,277431,379

55,151

357,887

51,133

124,67172,976

.9

48,790-1,34111,85014,54820,268-3,7956,364

25,419

6,69840,836

11,55253,86058,67915,58724,73643,90313,708

250,980720,490

-5,391

-1,440

*407-1,034

(84)

40Z7735,521,4215,499,333

22,0883,223,488

476,881-16,240127,985125,899149,39394,540

'37,17746,078

650,03474,426

167,6685,099

107,08925,2529,425

*2,50016,22537,724

*17032,90332.59546,400

291,898561,212

60,5868,358

68,82124,506

425,3652,297,933

97,792

324,350

50,828273,622

t851

1,018,33030,612,50130,294,657

317,84419,435,325

7,234,850404,672807,046

4,069,1971,164,0511,206,334

416,450

304,00057,913

1,404,733521.504

14,3721,140,616

44,124329,181226,937123,57487,467

158,855422,983

16,412

165,813578,453290,899

592,7361,664,069

400,788316,437576,582287,566

2,405,24811,190,797

219,858639,52871,580

567,948

71







Other business income......................................


Cost of sales and operations......................... !


--Cost of-labor....................................................

Purchases.......................................................


Other costs

.....................................................Inventory, end of year......................................


Bad debts from sales or services .......................

Car and truck expenses.....................................-Commissions .....................................................Depletion ...........................................................Depreciation.......................................................Employee benefit programs ............... ...............Insurance ........................................... ...............Legal and professional services ........................Meals and entertainment deducted...................Mortgage interest...............................................Other interest paid on'business indebtedness.:Office expenses.................................................Pension and profit-sharing plans .......................Rent on machinery and equipment ....................


Repairs ...............................................................

Supplies .............................................................


Taxes paid ..........................................................

Travel. .......... * * *** *"** ...................... -Utilities ................................................................

Home office business deductions......................

Other business deductions................................

Not Income less deficit I .....................................

Net income ',~....................................................Deficit 2 ...............................................................


Total

(86)

367,71324,390,13424,177,031

213.10321 r590,44711,076,490

760,985_806,803

8,023,4241,663,756

684,919863,397295,987

25,519650,524

____56,414__.74

1,107,03856,288

550,532136,54530,175

130,382--157,167

180,6412,742

235,994

900,229381,859754,445

2,2D9,073639,265

55,430687,252

10,1651,241,937

2,799,6953,268,212

468,518

Automotive repair and services

Automotiverepair shops

AJI other

automotiveservices

254,16718,W7,59318,717,960

189,63416,980,372

8,921,827643,755

- _587,286,6,548,9761,450,473

422,461731,123222,33621,493

393,591,23,452

742,18749,368

392,593112,86520,07995,054

102,222145,119

2,557177,610

758,149229.776658,784

1,908,360537,807

38,939513,713

-5,841890,317

1,927,3792,318,099

390,720

~ (88)

113,5455,482,5405,459,072

23,4694,610,0752,154,663

117,230219,517---

1,474,448213,283262,459132,274,73,6514,025

256,933

_32,962

364,8516.920

157,939-23,710

10,09635,328

-54,945--35,523

*185

58,384142,080152,08395,661

300,713101,45816,491

173,539-4,324

351,620

87Z316.950,114

77,797

Servioes-Continued

Miscellaneousrepair services

_(89)

274,1729,690,0289,625,700

64,3287,673,3173,993,021

290,685,225,870.

2,943,799693,877

188,989350,199129,542

.7,746

534,563---7,843-

375,4295,423

157,37351,72321,04954,983

---53,244-70,466

49,536282,657

91,664225,376511,346191,951

299,09939,720

452,538

2,016,7112,220,167

203,456

Amuseffent and recreation services,

in uding motion pictu es

Entertainers, I All other

producers, amusementI agents, and and recreation

related services services

Tota

(90

660,20014,963,79414,660,560

303,23412,112,9412,758,967

438,792----259,839-

2,014,869147,695369,692471,919255,50732,689

718,180295,384

2331,217.261

16.667206,947222,346117,67397,321

-102,818187,526

2,720143,746700,727

241,708497,720

696,025229,443393,809423,977105,668

2,401,715

2,850,9424,414,247

1,563,305

334,0195,195,3895,081,782

113,6073,423,397

266,21950,711

_-.12,816-

190,16613,76252,86454,09979,961

356,210

172,130

382,2841,917

37,714122,01758,0098,729

-25,270-79,864

1,41247,864

103,955

59,098224,327127,44531,415

185,779110,58462,232

855,779

1,771,9652,291,359

519,394

326,1819,768,4059,578,777

189,627

8,689,5442,492,748

388,081

247,0231,824,702

133,933316,828417,820175,54630,226

361,970-123,253----

116834,97714,751

169,232100,32959,664

88,59277,548

107,6621,308

95,883596,772

182,610273,392568,580198,028208,031313,39343.437

1,545,936-

1,078,9772,122,8881,043.911


Table 2.--Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups-Continued[All figures are estimates based on samples--money amounts are in thousands of dollars)








Cost of sales and operations .............................


Cost of labor ...................................................

Purchases ......................................................

Materials and supplies...................................

Other costs.....................................................

Inventory, end of year.....................................

Advertising expenses .........................................Bad debts from sales or services......................


Commissions ....................................................

Depletion ............................................................

Depreciation.......................................................


Insurance ...........................................................Legal and professional services........................Meals and entertainment deducted ...................Mortgage interest ...............................................Other interest paid on business indebtedness..Office expenses .................................................Pension and profit-sharing plans .......................Rent on machinery and equipment....................


Repairs..............................................................Supplies.............................................................Net salaries and wages.....................................Taxes paid ..........................................................

Travel.................................................................Utilities...............................................................Home office business deductions.....................Other business deductions................................

Not Income 1,2......................................................Returns with Schedule C-EZ:




Not Income........................................................


Total

(86)

Aulorroliv

Autorrotiverepair shops

271,72520,833,23020,642,276

190,95417,565,175

9,431,089571,553711,771

6,686.7241,476,722

627,255642,936233,01023,737

518,287

47,757*16

778,44451,220

450,192103,96524,882

101,306112,873138,507

2,742181,975724,488263,656596,409

1,778,880499,667

43,697539,290

-7,852892,952

3,268,212

25,136

168,309

18,282150,026

(87)

186,18415,875,20715,698,757

176,45013,557,2667,387,190

455,017506,148

5,284,3331,274,806

380,842

513,957166.517

20,034299,706

19,158

528,19644,618

315,63385,003

16,38677,21574,831

108,5082,557

130,469599,726157,018515,480

1,523,802416.27927,836

394,192-3,592

626,9712,318,099

16,659162,971

16,348146,623

All other

autorrotive

services

86,541

4,958,0234,943,519

14,504

4,007,9102,043,899

116.535

205,6221,402,391

201,916246,413128,97866,4933,703

218,58128,599

250,2486,602

134,56018,9628,496

24,09138,04129,999

51,506124,761

106,63880,929

255,07883,38815,861

145,098-4,261

265,981950,114

-8,477

*5,338

-1,935-3,403

Services--Continued

Miscellaneousrepair services

(89)

203,7668,956,0448,899,094

56,9506,735,8773,639,718

196,754202,413

2,618,016667,750

185,529230,744111,205

6,986433,286

6,812

309,736*5,067

136,915

40,31419,85346,47538,77462,111

33,327242,041

73,841188,791455,030152,40844,432

245,62931,516

392,4182,220,167

33,504

121,853

18,529103,324

Amusement and recreation services,

in uding motion pictu as

Total

(90)

431,48811,927,11411,730,591

196,5227,513,7741,779,236

188,495224,994

1,277,562107,066253,557272,439139,275

1,891

474,051249,976

*90631,772

11,121130,794153,07274,89735,04262,248

103,6972,604

100,601396,213125,155

268,508493,061139,744227,318246,940

87.3571,532,949

4,414,247

104,667164,10446,160

117,943

Entente ners, All other

producers, amusementagents, and and recreation

related services services

(91) (92)

220,1624,633,5174,570,664

62,8532,342,158

193,16013,273

138,468

6,33837,16413,01555,330

*658228,473155,780

187,0921,706

28,529

93,18740,967

5,22810,23942,975

1,41236,83372,58735,754

134,650111,70421,096

113,65774,47650,098

625,8822,291,359

49,665

85,618

20,60165,016

211,3277,293,5977,159,927

133,6695,171,6161,SB6,075

175,222214,062

1,139,094100,728216,393

259,42483,946

1,233

245,57894.196

-7444,680

9.416102,26559,88433,93029,813

52,00960,722

1,19263,767

323,627

89,400133,858381,357118,648113,662172,464

37,260

907,0662,122,888

55,00178,48625,559SZ927

73


Net Income status, item


Number of returns I..................................................

Business receipts, total I ........................................Income from sales and operations I ........................

Other business income ...........................................

Business deductions, total ',-.................................

Cost of sales and operations..................................Inventory, beginning of year ...............................

Cost of labor........................................................Purchases................................i~aic~n7a-JE~ind-su-p-plies-.-...-..................................

Other costs..........................................................

Inventory, end of year..........................................Advertising expenses..............................................

Bad debts from sales or services............................

Car. and truck expenses.......... ................................Commissions..........................................................

Depletion ..................................................................

Depreciation........ .. ... ~--.................Employee benefit programs ....................................

Insurance................................................................

Legal and professional services .............................

Meals and entertainment deducted .........................Mortgage interesll..~ ................... ............................

Other interest paid on business indebtednessOffice expenses......................................................

Pension and profit-shadrig plans ....... ....... .

Rem on machinery and equipment .........................Rent an other business property.............................

Repairs ...................................................................

Supplies..................................................................Net salaries and wages..........................................

Taxes pald...............................................................Travel ......................................................................

Lhifities....................................................................

Home office business deductions ...........................

Other business deductions .....................................

Not Income less dancit 1,2 ......................................Net income I ...........................................................Data 2 ....................................................................


Total

(93)

803,04273,408.54272,056,950

1,351,59239,37Z280

3,932,948247,924612,396

1,490,110,822,893

1.041,542281.919570,39876,501

1,129,542217,448

893- li863,373

290.1841,890,796

952,204218,543384.960398.216

1,356,292--292,511-

449,3573,063,244

540,3832,189,9979,228,5301,480,420

417,4211,420,976

189,1846,779.837

34,030,46434,549,715

519,252

Medical and health services

Officesof

physicians

Officesof

dentists

(94)

226,75430,023,44029,063,638

959,80212,915,081

550,27053,04881,466

131,304.107,679236,97660,203

130,16136,948

374,65572,734

176-567;505100,948

1,044,493406,45685,15995,682

102,762487.392146,509151,822

1,095,163147,769618,467

2,982,014488,042180,007461,87732,462

2,547,75017,102,54117,246,586

144,045

(95)

96,41521,768,10321,675,728

92,37513,7OZ722

1,468,2757,157

315,084189,010

413,575557,60514,156

173,43314,591

137,91253,585

695,779-103,993435,663259.08148.568

122,667185,504437,165

-106,497141,802912,870197,070

1.019,8973,994,593

574,34267,841

418,576'6,650

2.124,5608,065,3818,121,897

56,516

All othermedical

and healthservices

(96)

479,87321,616,9"21,W.584

299,41612,7154,4771,914,403

187.719215,846

1,169,797301.640246,961207,560266,80424,964

616,97691,128

-600,089-85.244

410,639286,66784,815

166,612109,949431.736

- 39,505-155,734

1,055,211195,544551,633

2,251,922418,035169,574540,523150,072

2,107,5288,862,5419.181,232

318,691

Services- -Continued

Legal

services

(97)

273,86923,463,56422,848,743

614,82112,874,049

559,27318,05682,345

- 72,6378,400

406,56728,731

362,2887,725

490,223123,542

3,955505,528-71,073

457.794499,085143,50780,238

141,597774,794

--80.082-165,452

1,144,143133,040269,759

2,872,778394,575203,068681,63837,813

2.655,37710,590,44810,875,441

284,992

Educational

services

198)

238,0632,524,1472,395,619.

128,5281,636,322

151,65541,674

'14,698

22,80212,75760,05627,774-2,261

153,12483.370-2,220

115,766

29,55828,67025.579*8,87215,10438,048

11,122101,58136,21191,989

108,26227,90590,09264,43753,383

343,237887,825

1,052,233164,408

Accounting,auditing,

andbookkeeping

(99)

328,8726,333 776,221:*,97

111,8803,606,551

227,864

'13,48555,565

'22,264139,727

57,896*11,592367,01234,497

-2-318,182

29,40288.13140,65845,44513,83060,308

202,3266;103

40,427333.59359,779

137,130605.70889,13260,289

184,68469,383

472,8702,726,52S2,874,755

148,229

Counseling,

excepthealth

(100)

95,8072929,6352:926,531

3,101

14,880

_72,251-7,528

'33,348

21,327-1,616

113,893

85,758-1,411

39.61766,27621,064

9,97662,126

27,367211,569

17,56560,30484,54323.92641,66982,79524,492

274,0481,492,1231,551,026

58.903

Otherservices

(101)

1,781,06137,888,9S337,048,565

840,38720,493,9773,326,703

170,277588,352

1,416,688342,701974,166165,481228,26796,051

2,040,970404,18210,565

1,230,46667,228

292,002772,567352,536158,219136,213641,192- 47;434-248,568737,045252,978825,685

1,798.868330,701

1,149,801725

'71.7.:..3,493,023

17,399,S8618,856,6431,457,057

Nature ofbusiness

notallocable

f 102I

.167,00581:,222

1:71 241.99,981

1,145,796397,42927,768

-14,811264.,023

4,971115,728'29,87222,401

138,1667.316

10,71425,6127,8572,6873,764

14,968

-8,83712,87429,77536,71076,2229.609

10,553!~2:03111 ,

228.251660,948776,516115,568

74



Services--Continued

Medical and health services

Accounting, Nature of

Net income status, item Offices Offices All other Legal Educational auditing. Counseling, Other business

Total of of medical services services and except services not

physicians dentists and health bookkeeping health allocableservices

(93) (94) (95) - (96) (97) (98) (99) (100) (101) (102)BUSINESSES WITH NET INCOME

Number of returns I ............................................. 710,526 210,003 92,557 407,966 231,416 195,936 275,186 78,363 1,424,047 133,612

Business receipts, total I................................... 71,218,476 29,616,419 21,484,702 20,117,355 22,969,216 2,241,851 6,081,717 2,821,199 35,148,939 1,556,748

Income from sales and operations I.. ................. 69,921,621 28,667,756 21,393,243 19,860,621 22,369,651 2,139,004 5.969,837 2,818,488 34,380,929 1,517,712

Other business income...................................... 1,296,856 948.663 91,459 256,734 599,564 102,847 111,881 2,710 768,010 39,036

Business deductions, total 1,2............................ 36,662,965 12,364,017 13,362,805 10,936,143 12,094,324 1,189,617 3,206,961 1,270,173 16,292,776 780,239

Cost of sales and operations ............................. 3,658,222 532,244 1.452,147 1,673,830 550,051 83,606 214,607 -114,880 2,805,041 340,290

Inventory, beginning of year........................... 238,181 52,384 4,254 181,543 14.167 *12,855 -2,252 113,974 *13,385

Cost of labor................................................... 582,863 81,119 315,084 186,660 81.996 *7,760 '13,485 *1,753 551,464 '14,811

Purchases ...................................................... 1,304,237 130,437 188,623 985,177 63,757 57,416 52,097 *72,251 1,053,339 226,017

Materials and supplies .................................... 813,104 107,204 411,516 294,384 6,217 '14,294 '20,540 -7,528 300,439 -4,945

Other costs ..................................................... 987,741 220,444 544,497 222,800 400,755 -8,865 131,521 '33,348 895,729 96,703

Inventory, end of year..................................... 267,905 59,345 11,827 196,733 16,841 '17,585 *5.288 109,905 *15,571

Advertising expenses ......................................... 536,239 126,297 167.277 242,665 335,948 23,976 52,012 18,050 163,915 17,353

Bad debts from sales or services....................... 41,763 6,303 13,488 21,971 3,571 -2,148 -9.575 -1,616 31,685

Car and truck expenses..................................... 1,037,497 360,588 135,423 541,487 440,577 124,624 303,268 93,637 1,603,290 103,838

Commissions ..................................................... 171,153 55,215 48,837 67,101 119,964 79,052 34,253 *39,666 328,335 *7,279

Depletion........................................................... 885 167 2,929 -2,220 -2 7,947

Depreciation ...................................................... 1,748,029 553,164 673,146 521,719 459,803 65,448 244,006 68,028 924,774 21,385

Employee benefit programs ............................... 275,857 100,596 102,971 72,290 68,067 *1,690 28,469 *1,039 47,568 -1,066

Insurance........................................................... 1,827,448 1.030,974 426,778 369,696 431,926 19,291 76,559 34,541 236,839 8,330

Legal and professional services........................ 889,613 389,983 251,008 248.622 426,965 23,044 34,172 61,102 597,683 11,971

Meals and entertainment deducted .................... 206,787 79,354 47,525 79,908 131,482 14.564 32,237 18,391 283,002 7,623

Mortgage interest ............................................... 340,663 94,109 118,275 128,280 71,839 -2,594 9,737 *2.830 87,240

Other interest paid on business indebtedness 374,647 98,439 175,001 101,207 130,068 4,967 56,060 8.212 102,758 -3,274

Office expenses ................................................. 1,292,359 480,952 429.334 382,072 733,934 27,431 166,403 46,583 509,708 9,472

Pension and profit-sharing plans ....................... 288,808 143,709 106.455 38,645 79,248 6,103 -1,712 46,145 -1,708

Rent on machinery and equipment.................... 433,642 151,269 130,099 152,274 145,371 8,353 40,205 22,426 188,090 -2,092

Rent on other business property ........................ 2,864,372 1,078,239 886,603 899,529 1.076,599 82,882 289,921 198,429 595,413 '10,953

Repairs .............................................................. 504,088 143,994 189,706 170,388 117,002 17,110 54.436 15,639 179,076 16,581

Supplies ............................................................ 2,070,175 604,207 990,877 475,092 248,229 75,127 124,626 56,453 662,565 26,459

Net salaries and wages ...................................... 8,756,391 2,932,679 3,901.149 1,922,563 2.766,633 65,284 582,3T7 60,625 1,427,363 60,057

Taxes paid......................................................... 1,398,382 480,371 568.000 350,011 375,618 19,117 86,163 21,257 263,798 6,391

Travel ................................................................ 373,935 160,700 64,898 148,337 174,024 71,744 51,121 35,693 922.633 8,061

Utilities............................................................... 1,324,134 450,712 406,508 466,914 645.011 50,616 161,608 77,567 567,991 23,457

Home office business deductions...................... 159,614 29,700 *6,650 123,264 37,676 48,398 59,072 13,788 831,805 -3,011

Other business deductions ................................ 6,052,636 2,272,198 2,068,842 1.711,596 2,506,086 256,743 442,557 251,113 2,730,458 69,144

Not Income Y...................................................... 34,549,715 17,246,586 8,121,897 9,181,232 10,875,441 1,052,233 2,874,755 1,551,026 18,856,643 776,616

Returns with Schedule C-EZ:Number of returns.............................................. 89,778 22,006 *2,239 65,532 25,146 56,379 100,416 11,751 339,677 65,128

Business receipts ............................................... 428,909 153,187 '27,977 247,745 139,837 171,061 330,552 20,415 998,219 186,228

Total deductions ................................................ 38,123 7,861 -1,180 29,082 15,704 24,412 50,307 6,910 148,553 18,764

Net Income........................................................ 390,787 145,326 -26,797 218,663 124,133 146,649 280,245 13,505 849,666 167,465

Estimate should be used with caution because of the small number of sample returns on which it Is based.

includes returns with Schedule C-EZ attached. Schedule C-EZ was filed for certain small businesses, i.e., those with net income and with receipts of $25,000 or less and business

deductions of $2,000 or less, with no inventories or employees, and with no deduction for a home office business and no allowable "passive" activity losses. Because only a total is reported

for business deductions on Schedule C-EZ, the totals shown in the statistics exceed the sum of the detailed deductions: the detailed deductions are, therefore, slightly understated.

2 Total business deductions are calculated before subtraction of nonallowable "passive" activity losses and any 'passive loss" carryover from the prior years. However, these losses (after

subtraction) and any carrryover are reflected in net income or deficit. Therefore, total business receipts minus total business deductions may not always equal net income or deficit.

3 Less than $500.4 Includes operative builders.


75

sole proprietorship returns, 1994the cost oflabor and in materials and supplies (13.6 and 4.9...

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