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<�04S Corporations - Returns With and Without Net Income

/=52003 Corporation Source Book of Statistics of Income,






 
 
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lIncome Tax Returns of Active 1120S Corporations with Accounting Periods Ended July 2003 Through June 2004 --

















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/g_Balance Sheet, Income Statement, and Selected Items, by Minor Industry, by Size of Total Assets






 
 
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~ �?~  Y@~  @o@~  @@~  @廆~  埑@~  埫@~  j谸~  j鐯~ !j鳣
 
SECTOR CODE 62

""Zero "under "under "under "under "under "under  "under  "under "under #or
 

$ 
%Total%Assets~ &Y@~ &@o@~ &@@~ &@廆~ &埑@~ &埫@~  &j谸~  &j鐯~ &j鳣'more
 
0 ( 1 Number of returns.................. ~
4@V A~ 4@譆~ 4`妄@~ 4@#郂~ 4@粜@~ 4搴@~ 4疈~ (w@~ (爂@~ (€G@~ (7@~ (@
 
 0 ( 2 Total assets....................... ~
4赫� (
-~ 4�~ 4鋰TA~ 4Jwm
~ 4f�
~ 4决�
~ 4蕱�~ 4V篓~ 4.`~ 4鎚]~ 4� D
 
 0( 3 Cash............................. ~ 
4j侨
 (
-~ 4~騛~ 4 U~ 4� 5A~ 4~-C~ 4�-A~ 4<'A~  4hFA~  4�A~ 4╦A~ 4xvA
 
0( 4 Notes and accounts receivable.... ~ 
4世
 (
-~ 409鳣~ 4(EA~ 4A~ 4�!A~ 4直D~ 4桀A~  4r&A~  4,�A~ 4惱A~ 4(� A
 
0 ( 5 Less: Allowance for bad debts. ~
4,EA (
- (*17 (*1,611 (*418 (*72,144~ 4嘁酅~ 4)葽~ 4P/駺~ 4€鐯~ 4`;闌~ 4€P轅
 
 0( 6 Inventories...................... ~ 
4$|A (
-~ 4鬇(*49,658(*90,224(*22,755~ 4P魼~ 4€內@~  4€颠@~  4F腀~ 4杩@~ 4&篅
 
0( 7 U.S. govt. obligations, total.... ~ 
4f粿 (
- (
- (
- (
- (
- (
-~ (~@~  4Т@~  4x桜 (
- (
-
 
0( 8 Tax-exempt securities............ 
(*24,719 (
- (
- (
- (
-(*2,719~ 4 揁~ ( e@~  4*袬~  4@ (
- (
-
 
0( 9 Other current assets............. ~ 
4鲡~ (
-~ 4@ 馌~ 4€鐯~ 4@`A~ 4xrA~ 4V�9~ 4 旣@~  4A~  4蠥A~ 4姓鼲~ 4�鬇
 
0( 10 Loans to shareholders............ ~ 
4氎� (
-~ 4$A~ 4u+A~ 4$�A~ 4鐹A~ 4汝A(*115,801~  4疸鳣~  4罐@~ 4€茾 (
-
 
0( 11 Mortgage and real estate loans... ~ 
4@腾@ (
-(*14,969 (
- (
- (
-~ (h孈 (
-~  4臔~  (鴩@ (
- (
-
 
0( 12 Other investments................ ~ 
4畻 (
-~ 4鄕A~ 4捞鼲~ 4忍 A~ 4負A~ 4蝸;~ 4ㄑA~  4@KA~  4h�A~ 4€征@~ 4怐鸃
 
0( 13 Depreciable assets............... ~ 
4傕� (
-~ 4��
~ 4"S�
~ 4^"1
~ 4>�~ 4NF8
~ 4�x~  4z]s~  4鲷D~ 4�0A~ 4\y&A
 
0( 14 Less: Accumulated depreciation ~ 
4� (
-~ 4<TA~ 4j5
~ 4.9�~ 4j(y~ 4秿�~ 4�&A~  4(z*A~  46A~ 4L�A~ 4lxA
 
0( 15 Depletable assets................ 
(*37,144 (
-(*9,982 (
-(*27,147 (
-~ ($@~ (@  (
-  (
- (
- (
-
 
0( 16 Less: Accumulated depletion... 
(*1,499 (
- (
- (
-(*1,487 (
-~ ($@~ (@  (
-  (
- (
- (
-
 
0( 17 Land............................. ~ 
4�0: (
-(*16,012~ 4`~鉆~ 4�; A(*102,065~ 4惡A~ 4趱@~  4@陧@~  4�*隌~ 4纚銨~ 4 5霡
 
0( 18 Intangible assets (Amortizable).. ~ 
4歝� (
-~ 4`XA~ 4L�/A~ 4P4"A~ 4H�)A~ 4<9A~ 4赋A~  4�6
A~  4€孙@~ 4p|駺~ 4@H貮
 
0( 19 Less: Accumulated amortization ~ 
4惕4A (
-~ 4dSA~ 4x�A~ 4X�A~ 4嘞
A~ 4h�A~ 4@�A~  4€z酅~  4蔃~ 4@M褸~ 4€臼@
 
0( 20 Other assets..................... ~ 
48�A (
-~ 4`>郂~ 4校纞 4`汔@~ 4€茁@~ 4班鸃~ 4繟跕~  4燣鞞~  4里隌~ 4 舵@~ 4�$諤
 
0( 21 Total liabilities.................. ~ 
4赫� (
-~ 4�~ 4鋰TA~ 4Jwm
~ 4f�
~ 4决�
~ 4蕱�~  4V篓~  4.`~ 4鎚]~ 4� D
 
0( 22 Accounts payable................. ~ 
4>p� (
-~ 4饋兀~ 4笓A~ 4L�A~ 4疖鰼~ 4實!A~ 4繟A~  4tEA~  48�A~ 40k
A~ 4悾駺
 
0( 23 Mort, notes, and bonds under 1 yr ~ 
4R� (
-~ 4斷A~ 4^#-~ 4愌"A~ 4.�!~ 4勁+A~ 4�A~  4棼 A~  4�麫~ 4hCA~ 4衆馌
 
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0 ( 24 Other current liabilities........ ~
4^-
 (
-~ 4h�(A~ 4稣)~ 4P A~ 4P�A~ 4@�/A~ 4&�$~ 4hGA~ 4@AA~ 4[A~ 4悋
A
 
 0!( 25 Loans from shareholders.......... ~ !
4
 !(
-~ !4`�2A~ !4JQ~ !4*穐~ !4N�%~ !4膤A~ !4€@~ ! 4斜鼲~ ! 4罉魼~ !49罖 !(
-
! 
!0"( 26 Mort, notes, bonds, 1 yr or more. ~ "
4v險 "(
-~ "4f3~ "4钽i~ "4槷BA~ "4窹9A~ "4扝�~ "4D~ " 4ZJL~ " 4螑(~ "4�"A~ "4€�A
" 
"0#( 27 Other liabilities................ ~ #
4(�&A #(
-~ #4 徨纞 #4g鼲~ #4\茾~ #4=A~ #4€°@~ #4@a諤~ # 4悪鯜~ # 4癏兀~ #4犌顯~ #4 ^鶣
# 
#0$( 28 Net worth........................ ~ $
4鰰_
 $(
-~ $4tVA~ $4D�A~ $4萀A~ $4�0A~ $4毭_~ $4�5A~ $ 4TZA~ $ 48,A~ $4�*A~ $4�*A
$ 
$0%( 29 Capital stock................... ~ %
4�/N %(
-~ %4�A~ %4�A~ %4烂A~ %4P)駺~ %4h�A~ %4@蹳~ % 4屛@~ % 4€@~ %4槜@~ %4,獲
% 
%0&( 30 Additional paid-in capital...... ~ &
4^袑 &(
-~ &4|�A~ &4ㄡA~ &4�&~ &4P�A~ &4潭A~ &4鼐A~ & 4坽A~ & 4d驚~ &4€阳@~ &4(
& 
&0'( 31 Retained earnings-unappropriated ~ '
4:莳 '(
-~ '4營羱 '4豑A~ '4�羱 '4ht&A~ '4经?~ '4餹A~ ' 4<�A~ ' 4X�A~ '4ㄓA~ '4h�A
' 
'0(( 32 Less: Cost of treasury stock... ~ (
4�##A ((
-((*90,771((*65,213((*27,026((*18,333~ (4A((*177,808~ ( 4`绣@~ ( 4@V蠤~ (4€O這~ ((`園
( 
(0)( 33 Total receipts..................... ~ )
4欳-$~ )4馗HA~ )4⑿� ~ )4r�~ )4Ε�~ )4鲋[~ )4��~ )4鯱�
~ ) 4�,3
~ ) 4纬�~ )4噫BA~ )4@�?A
) 
)0*( 34 Business receipts................ ~ *
4逕�#~ *4.^�~ *4V畘 ~ *4騅~ *4搡�~ *4�Q~ *4諪�~ *4zd�
~ * 4禥,
~ * 4*硞~ *4��~ *4㤘~
* 
*0+( 35 Interest on govt. obligations.... ~ +
4�盄 +(
-~ +(A@+(*1,394+(*535+(*138~ +(鄈@+(*300~ + (鴨@~ + (0堾~ +(€{@ +(
-
+ 
+0,( 36 Net gain, noncapital assets...... ~ ,
4p 鼲,(*38,228,(*14,045,(*8,790,(*49,285,(*148~ ,([@~ ,44~ , 4姤@~ , 4l橜~ ,(H傽~ ,4@
, 
,0-( 37 Other receipts................... ~ -
4C@A~ -4@4袬~ -4(##A~ -4缆A~ -4P侐@~ -4豰A~ -4稳&~ -4罃A~ - 4p扂@~ - 4@@~ -45郂~ -4种@
- 
-0.( 38 Total deductions................... ~ .
4轖� ~ .4J�~ .4 筆 ~ .4籃~ .4J!�~ .4 �~ .4�~ .4戚�
~ . 4�&
~ . 4/@A~ .4GBA~ .4.1y
. 
.0/( 39 Cost of goods sold............... ~ /
4趰F~ /4�A~ /4奘~~ /4氥�~ /4=A~ /4 �%A~ /4~RP~ /4� �~ / 4�*1A~ / 4坸 A~ /4堳A~ /4餞A
/ 
/00( 40 Compensation of officers......... ~ 0
4昼�~ 048�A~ 04�~ 04+�~ 04*6�~ 04;>A~ 04a~ 04@~ 0 4鸃~ 0 4�"谸~ 04阔跕~ 04O虭
0 
001( 41 Salaries and wages............... ~ 1
4 ~ 14!#A~ 14*fp~ 14.&R
~ 14氾8
~ 14vを~ 14袠ZA~ 14幈Q~ 1 4*j_~ 1 4n7~ 14�,A~ 14l"A
1 
102( 42 Repairs.......................... ~ 2
4媾O~ 24`@~ 24鐶A~ 24$�A~ 24h�A~ 24痱A~ 24楩
A~ 24嶒@~ 2 4`溷@~ 2 4€肥@~ 24@兆@~ 24?腀
2 
203( 43 Bad debts........................ ~ 3
48'A~ 34h~ 34貮3(*7,9353(*3,2593(*17,587~ 34鄅鞞~ 34技@~ 3 4�$鐯~ 3 4€匦@~ 34�2隌~ 34`€郂
3 
304( 44 Rent paid on business property... ~ 4
4Re~ 440aA~ 44二�~ 44�![~ 44然4A~ 44>酙~ 44.o,~ 44拌A~ 4 4@�A~ 4 4繤餈~ 44@~ 44v闌
4 
405( 45 Taxes paid....................... ~ 5
4�P
~ 54�$鶣~ 54狙a~ 54�8+A~ 54楻(A~ 54p�A~ 54 2~ 54@� A~ 5 4pd A~ 5 4惱鶣~ 54怶鼲~ 54\駺
5 
506( 46 Interest paid.................... ~ 6
4�/3A~ 64湎@~ 64P�@~ 64h� A~ 64� A~ 64PY
A~ 64酄 A~ 640}驚~ 6 4矬@~ 6 4爮釦~ 64@這~ 64�鉆
6 
607( 47 Amortization..................... ~ 7
4H$A~ 746碄~ 74€=轅~ 74€m隌~ 74 咩@~ 74爫鐯~ 74€嬦@~ 74=茾~ 7 4肼@~ 7 4櫜@~ 74a篅~ 74圣@
7 
708( 48 Depreciation..................... ~ 8
4��~ 84€釦~ 84�A~ 84�?A~ 84A~ 84谻A~ 84宑A~ 84�7A~ 8 40l鸃~ 8 4 6餈~ 84瘃@~ 84嶑@
8 
809( 49 Depletion........................  9
(
- 9(
- 9(
- 9(
- 9(
- 9(
- 9(
- 9(
- 9 (
- 9 (
- 9(
- 9(
-
9 
90:( 50 Advertising...................... ~ :
4 ~ :4莉貮~ :4敭A~ :4�A~ :4麰A~ :4餜鸃~ :4�A~ :4肛@~ : 4)袬~ : 4鞑@~ :4€m袬~ :4菮
: 
:0;( 51 Pension, prof sh, stock, annuity. ~ ;
4啛~ ;4@�鍬~ ;4>嘪~ ;4 �A~ ;4蘟A~ ;48�A~ ;4�鼲~ ;4脐@~ ; 4@儆@~ ; 4}禓~ ;4€谷@~ ;4f狜
; 
;0<�( 52 Employee benefit programs........ ~ <�
4J~~ <�4€@~ <�4|�"A~ <�4H A~ <�4珸A~ <�4癘A~ <�4€�A~ <�4€N魼~ <� 4鑺A~ <� 4€氶@~ <�4痿馌~ <�4 9馌
<� 
<�0=( 53 Net loss, noncapital assets...... ~ =
4炐@=(*3,352=(*12,112=(*676 =(
- =(
-~ =(€D@=(*12~ = (l@~ = (@U@~ =(€@ =(
-
= 
=0>( 54 Other deductions................. ~ >
4�z ~ >4烏>~ >4~*p~ >4蘅K
~ >4婅>
~ >4Z缨~ >4~邐~ >46霶~ > 4JB~ > 46%~ >4$yA~ >4貛*A
> 
>0?( 55 Total receipts less total deducts.. ~ ?
4抉�~ ?4餯A~ ?4�U
~ ?4n�~ ?4^刬~ ?4甓o~ ?4.覯~ ?4X�A~ ? 4K A~ ? 4`陂@~ ?4@~ ?4P窥@
? 
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0@( Total 1120S corporation net �@
(�
@(
@(
@(
@(
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@0A( 56 income (less deficit)............. ~ A
4篬�~ A4�+A~ A4朓W
~ A4劫~ A4(]:A~ A4Nr~ A4v慡~ A4�A~ A 48�A~ A 4怺鸃~ A4愔鰼~ A4愂鸃
A 
A0B( 57 1120S corporation net income..... ~ B
4怵(~ B4,�A~ B4N納
~ B48�~ B4諧�~ B4:}y~ B4~羑~ B4╪A~ B 4<7A~ B 4�/A~ B4@秫@~ B4�兀
B 
B0C( 58 1120S corporation deficit........ ~ C
4*晢~ C4甘A~ C4\9"A~ C4鴝A~ C44�AC(*122,426~ C40AC(*72,201~ C 4 @闌~ C 4�訞~ C4嫳@~ C4S翤
C 
C0D( Net income (less deficit) from �D
(�
D(
D(
D(
D(
D(
D(
D(
D (
D (
D(
D(
D 
D0E( 59 a trade or business............... ~ E
4漏�~ E4餯A~ E4U
~ E4tKA~ E4_:A~ E4敬o~ E4靤3A~ E4A~ E 44 A~ E 4爑锧~ E4€囿@~ E4P窥@
E 
E0F( 60 Net income....................... ~ F
4�~ F4A~ F46統
~ F4觥�~ F4γ�~ F48�=A~ F4俥~ F4` A~ F 4D�A~ F 4皷驚~ F4饛魼~ F40鼲
F 
F0G( 61 Deficit.......................... ~ G
4糒AA~ G4�A~ G4S"A~ G4P�A~ G4℅AG(*122,633~ G4l�AG(*76,601~ G 4蕾顯~ G 4纎跕~ G4骱@~ G4椔@
G 
G0H( Portfolio income (less deficit) �H
(�
H(
H(
H(
H(
H(
H(
H(
H (
H (
H(
H(
H 
H0I( 62 distributed to shareholders:..... ~ I
4楧AI(*430~ I4€拔@~ I4矦~ I4!緻~ I4€访@~ I4�,餈~ I4 欖@~ I 4 I鞞~ I 4€鍬~ I4y翤~ I42盄
I 
I0J( 63 Dividend income.................. ~ J
4€勂@~ J(�?J(*302J(*623J(*1,451J(*3,348~ J(€H@J(*617~ J (r@~ J (槉@~ J4篇@~ J(衼@
J 
J0K( 64 Interest income.................. ~ K
4@'鼲K(*395~ K4灷@~ K4爻@~ K4
緻~ K4:聾~ K4 ㈥@~ K4唉@~ K 4ド@~ K 4継~ K4サ@~ K4原@
K 
K0L( 65 Royalty income (less loss)....... ~ L
(@ L(
- L(
- L(
- L(
- L(
- L(
-
L(~ L (@~ L (�?~ L(�? L(
-
L 
L0M( 66 Net S-T capital gain (less loss). ~ M
4€翤 M(
-M(*9,040M(*-1,189M(*259M(*-1,077~ M(J@M(*-3~ M 4(惱~ M 4袱@~ M(葋@ M(
-
M 
M0N( 67 Net L-T capital gain (less loss). ~ N
4恔
A~ N(A@N(*-2,137N(*356N(*-1,679N(*-2,020~ N4@~ N4`彡@~ N 4�<鏎~ N 4鄷郂~ N(T纞 N(,@
N 
N0O( 68 Other portfolio income (net)..... ~ O
(鹂 O(
- O(
- O(
- O(
- O(
- O(
- O(
- O (
-~ O (鹂 O(
- O(
-
O 
O0P( Real estate rental net income �P
(�
P(
P(
P(
P(
P(
P(
P(
P (
P (
P(
P(
P 
P0Q( 69 (less deficit)................. ~ Q
4`V锧Q(*-2,264 Q(
-Q(*7,508Q(*-8,441Q(*5,380~ Q4纆谸Q(*-67~ Q 4浣@~ Q 4犔@~ Q4R~ Q(€_�
Q 
Q0R( 70 Net income....................... ~ R
4@拆@~ R(@ R(
-R(*7,811 R(
-R(*5,380~ R4@i谸~ R(繳@~ R 4'罖~ R 4罋袬~ R4ⅸ@~ R(5@
R 
R0S( 71 Deficit.......................... ~ S
4蠤S(*2,267 S(
-S(*303S(*8,441 S(
-~ S(@S(*153~ S 4@~ S 4V狜~ S(H匑~ S(`b@
S 
S0T( Net income (less deficit) from �T
(�
T(
T(
T(
T(
T(
T(
T(
T (
T (
T(
T(
T 
T0U( 72 other rental activity.......... ~ U
4�闌 U(
-U(*20,288 U(
- U(
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U 
U0V( 73 Net income....................... ~ V
4#闌 V(
-V(*20,288 V(
- V(
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V 
V0W( 74 Deficit.......................... ~ W
(繺@ W(
- W(
- W(
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W ( W(
- W(
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W 
W0X( 75 Total income tax before credits.... ~ X
(鑾@~ X(2@ X(
- X(
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X 
X0Y( 76 Built-in gains tax............... ~ Y
(鑾@~ Y(2@ Y(
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Y 
Y0Z$( 77 Excess net passive income tax....  Z
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- Z )
- Z)
- Z)
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Z 
Zg[3_Source: ibet, 2003 Corporation Source Book of Statistics of Income. Publication 1053. May 2006.
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