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STATISTICS 1Q7/I
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BUSINESS
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Sole Proprietorships
Partnerships
Publication 438 (7-77)
Statisticsoflncomepublicatlonsareforssleby
the Superintendent of Documents, U.S. Government
Printing Office. Washington, D C. 20402
Stock No. 048-004-01405-0
Library of Congress CardNo. 72-603340
Suggested Citation
Internal Revenue Service
Statistics of lncome-1 974 Business Income Tax Returns
U.S. Government Printing Office, Washington, D.C. 1 977
Otiier Recent Publications for Sale
Businesslncome Tax Returns, 1 974, Preliminary (26 pp., 60^)
Business Income Tax Returns, 1 973(254 pp , $3.25)
Corporation Income Tax Returns, 1 974, Preliminary (1 8 pp. , 45< )
Corporation income Tax Returns, 1 972 (248 pp. , $4.00 )
Foreign Income and Taxes Reported on Corporation Income Tax
Returns,1964,1965,and1966(380pp ,$4 45)
Estate Tax Returns, 1 972 (56 pp. , $1 60)
Personal Wealth Estimated from Estate Tax Returns, 1972(62 pp., $1 .75)
Fiduciary Income Tax Returns, 1 974
Individual Income Tax Returns, 1 975, Preliminary(36pp., 75^)
Individual Income Tax Returns, 1 973(247 pp , $3 60)
Small Area Data from Individual Income Tax Returns. 1 972
Publications In Preparation
Small Area Data from Individual Income Tax Returns, 1 974
Sales of Capital Assets Reported on Individual Income
Tax Returns, 1 973
Business Income Tax Returns, 1 975
Corporation Income Tax Returns, 1 973
Corporation Income Tax Returns, 1 975, Preliminary
Individual IncomeTax Returns, 1 974
Returns of Private Foundations Exempt from IncomeTax, 1 974
International Income and Taxes, Domestic International Sales
Corporation Returns, 1 972-1 974
International Income and Taxes, Foreign Tax Credit on
Corporation Returns, 1 968-1 972
International Income andTaxes. U.S. Corporations and their
Controlled Foreign Corporations, 1 968 and 1 972
STATISTICS 1Q7^
OF INCOME IUI*f
BUSIHESS
mi
JuLRJ®
Sole Proprietorships
Partnerships
[B)©lp)ii[(te)cgctf8@t?l
Iniernai Revenue Service
koSStSiSiyS^T
f>prF'\<c:n
SEP 2 9 1999
a
Kurtz, Commissioner
s. Deputy Commissioner
Anita F. Alpern, Assistant Commissioner (Planning and Research!
Statistics Division
Vho Natrella, Director
Howie Wilson, Assistant Director
Bennett R. Moss, Chief, Planning and Review Staff
Robert A. Wilson, Chief Statistics of Income Branch
John P. Hiniker, Chief Projections and Special Studies Branch
Fred Frishman, Chief, Mathematical Statistics Branch
Thomas M. Durfcin, Chief Operations Branch
This report »vasp-epa-edunde
the direaion of
E J. OiPaolo. Chie!. Business
Statistics Section, Statistics o
Income Branch.
Other branches of the Statistics Di
ision assisted in
development of the sample design, t
e preparation ol
ew of the tables
ervice centers at
Georgia; Covington. Kentucky; Fresno, California,
Holtsville, Nev« York; Kansas Citv. Mis
souri; lyiemphis.
nd Ogden, Utah.
and the Data Center in Detroit, Micl
gan which also
developed the computet systems design and conducted
OOO m
ooo
ooo
J
Department of the Treasury Internal Revenue Service Wastiington, DC 20224
Commissioner
June 9, 1977
The Honorable W. Michael Blumenthal
Secretary of the Treasury
Washington, D. C. 20220
Dear Mr. Secretary:
As required by section 6108 of the Internal Revenue
Code, we have prepared for publication this complete
report, Statistics of Income — 1974, Business Income Tax
Returns. The report presents financial estimates based
on samples of returns of sole proprietorships and part-
nerships with accounting periods ended July 1974 through
June 1975.
Classification of the data by industry and measures
of business size are regular features of this annual re-
port. For the first time since the 1969 report statistics
are shown on selected income and expense items by detailed
farm industry.
Sincerely,
Contents
Guide to Tables by Subject, V
Section 1
Sole Proprietorships, 1
Section 2
Partnerships, 1 1 7
Section 3
Changes in Law, Industrial Classification,
and Explanation of Terms, 205
Section 4
Description of the Sample and Limitations
of the Data, 211
Section 5
Forms and Instructions, 215
Section 6
Index, 231
Guide
to Tables
by Subject
Adjusted Gross Income
Sole Proprietors (table 1 .6), 96
Depreciation
Partnerships (table 2.6), 187
Farm Proprietorships
Sole proprietorships (table 1 .7), 1 1 5
Income Statements
Sole proprietorships (table 1 .2), 12
Partnerships (tables 2.2, 2.8), 127,19
Industry Classification,
Maximum Detail
Sole propnetorships (table 1 . 1 ), 4
Partnerships (table 2. 1 ), 1 1 9
Number of Partners
Partnerships (table 2.7), 194
Size Classifications
Adjusted gross income:
Sole proprietorships (table 1 .6), 96
Business receipts:
Sole proprietorships (table 1 .3), 30
Partnerships (tables 2.3, 2.6), 145, 187
Total assets:
Partnerships (table 2.8), 199
State Data
Sole proprietorships (tables 1.4, 1.5), 54,
70
Partnerships (tables 2.4, 2.5), 1 62, 1 70
Section 1
Sole
Proprietorships
Contents
Industrial activity by State, 2
Business and nonbusiness income, 2
Farm proprietorships, 3
Charts
1 A Ten leading proprietorship activities, 2
1 B Business profits as a percent of adjusted
gross income for selected industries, 3
Basic tables
1.1 Receipts, selected deductions, and net
profit, by industry, 4
1 .2 Income statement for selected industries,
12
1.3 Receipts, selected deductions, and net
profit, by selected industries and size of
business receipts, 30
1 .4 Receipts, payroll, depreciation, and net
profit for selected States and selected
industries. 54
1 .5 Receipts and net profit by State and select-
ed industries, 70
1.6 Adjusted gross income, net profit, and
income tax, by industry and size of adjusted
gross income. 96
1.7 Farm proprietorships: Selected items by
farm industry, 1 1 5
The statistics in the sole proprietorship sec-
tion of this report are estimates derived from a
stratified sample, selected before audit, of
individual income tax returns filed for the 1974
income year. For nearly all taxpayers, the 1974
Income year corresponded with the calendar
year. A small number, however, reported for
noncalendar years which ended during 1974
and 1975.
This section presents statistics for the single-
owner businesses whose activities were report-
ed to the Internal Revenue Service on the
returns of individuals. These activities encom-
passed virtually the entire range of unincorpo-
rated, one-owner businesses, farms, and pro-
fessional practices, from large enterprises with
many employees and hired managers to the
part-time operation in which the owner was the
only person involved. For example, the owner of
a fleet of taxicabs who conducted a business
with the help of a large staff and the person who
owned a cab and drove it during spare time to
supplement the family income might both be
included in the ''sole proprietorship" statistics.
Excluded were sole proprietorship businesses
reported on the returns of the fiduciary agents
of estates and trusts; however, very little busi-
ness activity was involved. For 1 974, there were
estimated to be 33 thousand fiduciary income
tax returns with sole proprietorship data show-
ing a gross profit (business receipts less cost of
sales and operations) of $618 million. In con-
trast, the estimates for sole proprietorships
reported on individual income tax returns for
1974 were 10.9 million businesses showing
gross profit of $1 47 billion.
The basis for inclusion in these statistics was
that the sole proprietor must have filed an
Individual Income Tax Return (Form 1040)
including a business or farm schedule (Sched-
ule C or F) or Form 4835 (Farm Rental Income
and Expenses) covering a farm, business, or
professional practice. Form 4835 provided
Schedule F detail on income and expenses
which were included in the farm statistics. In
table 1.1, farms are subdivided into "farm
operators" and "farm landlords." This latter
classification reflected a common method of
renting farm land, the "crop share" arrange-
ment. In this arrangement, one person supplied
the land and perhaps some operating capital
and another person operated the farm, paying
rent in shares of the resulting crop. For tax
purposes, each reported a share of receipts
from the sale of the crop and. if such was the
arrangement, a share of expenses. The op-
erator always reported his or her share of the
receipts and expenses on the farm schedule,
Schedule F. Likewise, if the landlord "materially
participated" in the operation or management
of the farm, the landlord used Schedule F to
report his or her share of receipts and ex-
penses. On the other hand, if the landlord did
not materially participate in the operation or
management of the farm, the landlord reported
his or her share of receipts and expenses on
Form 4835 and submitted Form 4835 with the
rent schedule. Schedule E, of the individual
income tax return.
For 1 974, a return had to be filed by:
(a) A single person with gross income of at
least $2,050.
(b) A married couple (or a single person
age 65 or older) with gross income of at least
$2,800,
(c) A married couple where one spouse
was 65 or older and had combined gross
income of at least $3,550.
(d) A married couple where both spouses
were age 65 or older and had combined gross
income of at least $4,300.
(e) A married person (regardless of age)
whose spouse was filing a separate return (for
example, to obtain a refund of income tax
withheld), if that married person had a gross
income of $750 or more.
There were two major exceptions to the
above filing requirements:
(1 ) A child being claimed as a dependent
on his parents' return had to file if he or she had
$750 or more unearned income (tor example,
dividends, interest, capital gains) and
(2) Sole proprietors not meeting the
gross income requirements were still required
to file if they had $400 or more income from
self-employment (generally, this meant $400 in
trade or business profits).
In addition, some sole proprietors filed re-
turns even though not othenwise required,
because they elected to pay self-employment
tax on farm gross profit or because they were
receiving a refund of taxes previously paid.
Generally, a sole proprietor corresponded to
a "self-employed" person, although some per-
sons considered self-employed under the In-
ternal Revenue Code were excluded from the
statistics, notably business partners and per-
sons not actually engaged in a trade or busi-
ness such as public officials and clergymen.
The statistics also exclude persons engaged in
a profession and craftsmen, neither of whom
were required to file a Schedule C; for example,
the' physician on the staff of a medical school
and not engaged in an outside practice or the
electhcian employed by a manufacturing corpo-
ration who did not have a part-time business
utilizing his or her skills as an electrician.
The identification of a sole proprietorship
from tax returns was not always exact. The
taxpayer sometimes used Schedule C to report
employee business expenses or partnership
activity, and sometimes used other parts of the
return to report sole proprietorship activity.
Such errors were corrected during statistical
processing whenever possible; however, not all
of them were identifiable, resulting in the incor-
rect inclusion of a small amount of non-sole
proprietorship activity and the exclusion of
some legitimate sole proprietorship activity.
These taxpayer reporting errors particularly
affected the industry "Direct selling establish-
ments" which includes door-to-door selling and
selling merchandise at parties in private homes.
Chart 1 A shows the ranking of the ten leading
sole proprietorship activities by business re-
ceipts and number of businesses for 1974 and
compares the actual values for 1973 and 1974.
Chart 18 shows a summary of some of the
detail from table 1 .6 for sole proprietors in some
of the larger or more profitable industries.
Business Returns/ 1974 • Sole Proprietorships
Chart 1A
Sole Proprietorships
Ten leading proprietorship activities
for 1974 compared with 1973
□ 1973
□ 1974
Activity ranked by-
Business Receipts {Billion dollars)
Number of Businesses (Thousands)
Field crop
121.6
[30.0
Livestock
1
farms
|28.0
""llTct
122.7
stations
■ 125.6
Grocery
3I6.6
General
110.3
110.5
Eating
|9.3
places
'|9.5
■ ■ l7.1
'l8.0
Physicians
Wholesalers
of misc.
endurable goods
Wholesale
groceries
7.9
!7.8
[5.5
I 7.4
|5.4
: |6.1
Source: Table
1.1
]35.6
~|126 5
J 1321
]]1473
Direct
|41
selling
14.
Real estate
|384
agents
J405
business
services
1256
1271
Trucking
1235
1251
Beauty
shops
[218
1219
Insurance
(196
agents
"|204
|213
allocable
,:, , 1203
Carpenters
1196
(201
Industrial Activity by State
Tables 1.4 and 1.5 show sole proprietorship
data classified by the State shown in the mailing
address of the proprietor's return. This was
usually the State where the proprietor lived,
though a few proprietors used other addresses,
such as business offices, the office of the
practitioners who prepared their returns, or post
office boxes. With the limitation tha* a few
proprietorship businesses were not located in
the State the proprietor gave as the mailing
address or operated in more than one State, the
data in tables 1.4 and 1.5 represent estimates
of sole proprietorship business activity in each
State.
Table 1 .4 provides data classified by detailed
industry groups for the more populous States.
Estimates for all States are presented in table
1.5. In order to achieve greater statistical
reliability for the small- and medium-size States,
industries were combined so that there are
fewer industry groups in table 1.5 than in table
Business and Nonbusiness
Income
Table 1.6 shows data from the proprietors'
Form 1040 individual income tax returns and
their related business and farm Schedules C
and F, cross-classified by size of the adjusted
gross income from the Form 1040 and the
industrial activity shown on the Schedules C
andF.
Some proprietors owned two or more busi-
nesses in different industries, and this compli-
cates the presentation of the data in table 1 .6.
Adjusted gross income and the other data from
Form 1 040 for these proprietors were included
in each industry in which they had a business,
thus duplicating the return data from industry to
industry. This made it difficult to construct
"unduplicated" totals, and, for this reason,
totals and subtotals are provided for only the
"all industries" total, the industrial divisions,
and "farms."
An "all industries" total containing no dupli-
cation of return data is given, but the compo-
nents of adjusted gross income have a different
meaning from the same figures in a particular
industry. For an industry or an Industrial division,
"Other income" means all income included In
adjusted gross income except for profits from
businesses in that industry. For example, if a
proprietor owned both a field crop farm and a
grocery store, the return, adjusted gross in-
come, and tax would be included in the table
three times. Under field crop farms and total
farms, "Other income" would include the profit
(or loss) from the grocery store, and under
grocery stores, "Other income" would include
the profit (or loss) from the field crop farm. In
the "all industhes" total, however, the return
data are included only once; "Net profit less
loss" includes the profits (or losses) from both
businesses, and "Other income" includes only
nonbusiness income such as from investments
or salaries.
There are many joint returns in table 1.6
which also creates difficulties in analyzing the
data. If, for example, a joint return were filed by
a husband who was the proprietor of a business
Business Returns/ 1974 • Sole Proprietorships
Chart IB
Sole Proprietorships
Business profits as a percent of
adjusted gross income for
proprietors in selected industries
Percent of adjusted gross income
p;;,pne,o,s
■IH
^imii ^2'^°'°
Dentists
Sp.vic'e Stations
^^
m^^
Physicians
^^^^
_
^^^M
StOfes
^^^^
^^^^^^^^^^B
^^HHi
i^H^^^^^^^^^H -■'•-'■-
Barber
Shops
^HB
mHHHHI ^'^■5°'°
Lawyers
mm
mi^^^i^B''3'^'-°
General Birj'g
^^^^
^^^^^^^■48.9%
Carpenters
imi
H^^mHH'^'''^"''
Agents
^^^1
1^^^^^^^^^ 44.1
Eating
^^Hl
^^^^^^P40.8°»
Drinking
Places
i^^i
^^^■^■sg.g^o
Trucking
■■■■
^^■■|B39.2%
Field Crop
Farms
mHi
^^■■138.1%
Real Estate
Agents
^^_
^mi 2^'''°'°
Shops
I^HI
mi 23'^°°
Management &
Public Relations
iin^^m2i.4°a
Direct
Selling
■4...
Source: Table 1 1.6
and by a wife who worked, the return would be
included in the data with the husband's busi-
ness income and the couple's combined adjust-
ed gross income. On the other hand, if the same
couple had filed separate returns, only the
husband's adjusted gross income would have
been included.
Farm Proprietorships
Table 1.7 shows three sources of other farm
income and two expense items from Schedule
F, Farm Income and Expenses, or Form 4835,
Farm Rental Income and Expenses: (a) agncul-
tural program payments, (b) commodity credit
loans, and (c) patronage dividends; (d) conser-
vation expenses and (e) land clearing ex-
penses.
Agricultural program payments were com-
prised of all Government payments, whether
received in cash, materials, or services. Gov-
ernment payments included those for approved
conservation practices, improvements such as
for pollution control, approved forestry prac-
tices (such as the planting of trees), and
disaster payments. Commodity credit loans
represented loans from the Commodity Credit
Corporation on commodities which were
pledged as collateral. Taxpayers could elect to
include the loan as income either in the year the
proceeds of the loan were actually received or
in the year the commodity was finally sold.
Patronage dividends received from farmers'
cooperatives included dividends, rebates, and
refunds paid to patrons on the basis of their
patronage.
Conservation expenses included expendi-
tures for the leveling and terracing of earth;
construction of drainage and irrigation ditches,
earthen dams, and ponds; eradication of brush;
and planting of windbreaks. The deduction for
conservation expenses was limited to 25 per-
cent of gross income from farming. Besides
conservation expenses, amounts spent for
clearing land to make it suitable for farming
were also deductible. This deduction was limit-
ed to the lesser of 25 percent of taxable income
from farming, or $5,000.
Business Returns/ 1974 • Sole Proprietorships
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Business Returns/ 1974 • Sole Proprietorships
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Business Returns/ 1974 • Sole Proprietorships
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Returns/ 1974 • Sole Proprietorships
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I PI? l§o-5Eis5
S SS5 SSS5lSS„-
ipipTTrTI
CCC»C £ £
I IP iiiii iiii Pi=p,|
piPcc'cP'i
I IP ipipi iipi iiifc: I
s aas ssssssKS
3 So-~- 2S^-5S-:-:-?
i 11"- iiSi-'-'- iPSii"- "='==P'|
I pppil|lg|p^MB'|
IPPi cc'cPli
I IP Ip-Slsss- ||S|S|| ?~ccis ;• I
i i ;
i j ! J} J I !i i f ! Ji J ^ h t
'lllliyliyiliiiyyiyi
mi
Business Returns/ 1974 • Sole Proprietorships
=ss iiSsitss ?sss?i3 S2S_Ss'g i 5 5iS SssiSss? isiagis sis gs'g 5
fill
is I
o^S sS Ss5^ ^Sw^^SS S £ S £ ? S SSo ^m mZ^^ SogSSSS S " S S S
SS3SSa5S 3E£SS,
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iiil
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•c is
§ I
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s s
1^
I I
iSS sIss.KS.af silisss ? s|i_i. I i IIS sisissis Islsiss l__i=£_s
si" Ig'Sts'SS SSSSSS" ■'^•_<^S~-_s s S SS" SS^:;e; = S"£ SSSSSSS; ~C^-2-^.!S
sss ||ciss|s Sssssii s lis 'I I s sii stsiss^.s §|sis.ss i s?s'i s
sES siisssiS Sia.sSil |,
;g 2 2 s;"-' £g!"s"sg;?2§" iigsssi' "cSSSS^^- 5
5|i
Sss ss_£ssi_ Ssisiss i_s§sg_s t t sis §l_fi5§_ slsisii s._iKi.i_s,
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jll p^^^^" llllllf Jlllliil I j Jli p^^^^" llllll! Illllill I
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1 P P' 'ccc mm cJ^ic'l 1 1 W P"ccc' IliiiP cc^^lcl 1
1
1 IP Ii jiic lip yiiy 1 1 IP iMiSc iiiii yiiy 1
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ll
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Hi
i ppipippyiiyi ipiyipi lilllll Miiyi
ill
1 pilippipppiccJ^'ll iiiMPiPiPBicccP'll
H
1 IP irjii' iipiii i^i^pci 1 i Hi irciir iiiiii piipci i ^
if
III
1 ssi sja|ssg| JIISS3S lisps J g 1 |£5 mmm iSlP.li. sSsSSs J. i |
1^
H'
1 p.s siisiip iiis§ii mBv^. 1 1 lis iqs.siii.i mmm umm^i | I
1
i if
s i£« i£i=£is5 §ii~5ss iissRsj g s sM, mmm msm mmj. i -
1
i 3s= sslisiss isssssi si«gi£ £ ? § iS5 =aiss«5i IsHtis islisij. i
^ g ||;£ ipgsgi-- |gjs|;g5 ^-ssr-ci ^; g gs-- -■--■ss- gs-sssss --s^s-:-! s
1
........ ....... ;::;:::: : ::::,:, : °
It:.} 1 ii J } -"} ! 1 }i . ^
, .11 i^" 1 , 1 II 1 B^i i " 1 1 . 1 11 1 1
1 }!h>!.f. tljl^ iMrS !i.Jl ■ i
I iiirteiiiiilfi} :i!iWiyjlllili}i
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts
All figures are
on samples-money amou
nis are in tho
sands 01 dol
fsl
?:r:,?:
Buslneas
Coal o(
Oeprecla-
Payroll
Nal prom
'"•ar,i'';;3i,p"r °'
lo°5
Number 01
.mount
Number ol
r^:;^
p?o'm
loas
(1)
(2)
(3)
(4)
(5)
(6)
(7)
18)
19)
110)
(11)
(12)
All Industries
328 262 352
05
06
08
16
Under $2,500, lolal
No receipts reported
11
1,449,222
Ei
iiii!
11
148:836
"ii
;ii
1.l3t:36<
\l
!•)'■
S5.000 under $10,000
$25!oOO under $5o!oOO
l»3e,«o :
'eoM??
454,480
III
16:540:72:
||:g
ii
1.408.422
11
11
11!
9,145064
13:209:45;
5:782:424
ii
ii
i
Ii
$500,000 under $1,000,000 ,
$2'000:000 under $5!o0o!o00
11
11
'III
466.864
206,072
''535:66^
11
Ill
'6?9:75i
32:54;
22
11
(■)"
1
All Nonfarm Industries
02
05
05
13
Under $2,500, lotal
$1°u'n5er''$2,'loT''
$2,500 under $5,000
$5,000 under $10,000
2III
1,045:35<
2.283.609
Til
597:011
1,442,150
iwsc
Vejf'
ill
1,224,746
1,224,74"6
713,522
846,159
787,780
1,241. 13i
at
]
1I
11
$25:000 und« lioOOO
'III
20.672.949
29.421.522
10:273:23;
19,824,41C
III
1,305,788
2,942,66<
6:612:401
7:27e:55e
9.472,511
Hi
EE
1;
i|
ii
3 7
59
$500,000 under $1,000,000
$1,000,000 under $2,000,000
Hi
22.610.047
'9:749:95c
6,567,167
2.217,895
164:820
ii:i32
2,319.210
1.009.73E
1,218,656
496,238
30.337
1.351,233
31:435
50
1
23
12
5,8
Tom
3.385.088
66.866,949
38.814,553
7,440.785
3.920.920
7.468.758
1.835.659
14.150.772
1.6
2.1
2.2
2.7
Under $2,500, lolal
No receipts reported
;|:?|
435:131
1.064,001
3:104:924
1,706,242
296,801
1:647:686
487.324
134.246
25,022
142:050
-1,543,560
^86:266
325,277
ill
201.956
28
38
''i
43
|:Zun||ffi
580,722
373,443
9,423,750
4,715,806
6:195:482
4,212,384
'■sill
784:376
'€E
424,639
^■957:543
4;
ii
I
'55
$500,000 under $1,000,000
$l6,00b,00o"or'more ' '
'1
'■||
Hi
109.905
26:722
95:310
=jl|
229
22:756
3,044
62
y
fi
1
Farms
63,370,102
37,873,905
3.331.271
6.859,617
-530:116
13,338,998
'ci "
Under $2,500, lolal
No receipts reported
$1 under $2,500
$5!000 under $10,000
403:868
46i:848
320.077
£°.ii
l\
i\
11
92
^^76:003
HE:!
6,137,820
III
III
464.892
66"b5
III
II
2,344,348
i
68
$25 000 under $50 000
$20o!oOO under $50o!o00 ".\" \\ "[[".'." \'-" \\'
14.8
$500,000 under $1,000,000
"ooob°ooo''m more°'°°'''.°°° :
1i
1:401 :606
11
481,776
1
11
24,335
1
26
'i:i
2.203
1.109
n
103
7,9
152
42
Field crop
Total
1.388.191
30,013.177
13.037,312
3.490,453
1,461,849
7,679,594
995,353
9.087.416
2.5
3.2
2.8
6.9
Under $2,500, total
$1:000 unde! $1o!ooo
355.338
189:044
196.270
1,409:488
EB
107:945
46,939
til
IH'I
115,962
195,527
2^
i
i
173
$10,000 under $25,000
$10b,O0o''under $200,000
4,776,331
7:545:836
tntiti
1.932.212
257,589
190,486
S
244,016
2:304:638
.?:250:949
92
!l
,11
1
$5:000:000 unde! $16,000,000
737
'69:764
1!
'2:799
44,149
'°680
-575
l( ''
70.646
13,288
2.359
hr
.r
I-
?d
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
(All figures a,e
estimates based on samples— money amou
ts are in tho
sands ol dol
'^1
\!Z^IJ'.
Sualness
•ales and
Depreela-
Payroll
Net prom
(less
lou)
Net profit
Coettlclent of va
atlon (percent)'
""t.H^t'^^^l"'
i:s!^ij'.
Amount
r:r;.?;
Bualnesa
receipts
p?om
to-
(t)
(2)
(«)
(S)
(6)
m
(8)
(9)
(10)
(11)
rn
Agriculture, Forestry,
and Fishing— Continued
Farm—Continued
Fruil. Iree nut. and vegetable
ToUl
168 230
135
1
'||
42.035
?5:i
199.244
528:967
2o:87e
119:166
s
23.3W
17:891
J?:IJ?
M,272
31:954
9.745
6:79c
3^:1^'
86.95!
-82.466
62,645
16.501
i'i
18.978
?ii
8,174
54:23f
103.950
'ii
19,:
1
210
Ii
20.0
i
39,6
40:7
33,3
26.1
25,1
197
?i°:S%VI^''°'. :::::::::::::::::::::.::::::;::::::::::
$25,000 under $50,000
il
a^rrd'efS^So
'«
13°:023
142.046
98:867
1:429
22:39;
'3:65;
"c
34.264
18.234
4.912
221
23 <
!«
n"
la'S-r^^rr"";""
}
50.950
42.565
1.758
11.186
-691
'
1.079
(■)
(■)
Cl
(•)
3 100 715
^,
35
Under $2,500, total
No receipts reported
61:799
„ii
ii
52:309
45:532
-1,241.085
-225.597
62.461
^;'767
38.836
SB
S.f
60
11
''1 1
63
102
l^?:SSriI^:SSS ::::::::::::::;:::::::::::::::
'II
2.431
1
11
11
11
634:265
11
1
529:467
ig:i!l
ii
128.94E
1
t4£
21
M
1
if?
,r
1?)
87
Animal specialty
Total
74 724
101 S42
1^.;
II
25.769
46.565
102.341
if
53.991
4.964
ii
^li:895
^:42a
1
i
ii
!I3
425
*il
11
'^ESIH
2:52?
■704
129.904
ii
1)
11.954
lii
1
i
570
534
ii
Ii:?
t^s^"^',^^^
( ''
24.043
14,121
5.760
2.602
1.348
49
5.906
366
323
628
195
-
-
-
-
-
-
-
-
-
-
-
other
225.728
179.177
15:733
1.012,8«3
lii
-135,886
-332.906
-192.345
1i:850
32:516
64,321
26.505
273,748
15.559
Under J2.500. total
181.503
93.838
87.665
51:^9?
94.405
45.304
16:i62
Ii
23:6
13,0
13^
'i
102
$2,500 under $5,000 ,
$200:000 undeJ IsOoioOO
'i
115:794
III
4i:9oe
naoel
asee
5.136
10:069
38.778
?■!
450
46,630
30:445
Ii
23:6
i
i:)
24.2
46.5
ibSriJF""''
n"
i^i"^
J;!60i
?r
'9*666
'i'oo9
ri
;)-
""■
'_350
(•i
Animal »r,le», e.cepi .eterlnary
Total
55,087
350,452
51,471
41,703
53,552
17,644
57,759
6.7
12.8
15.1
12.0
Under $2,500 total
$5:000 undS $?b°000 :
31.686
7.557
8:260
6,336
20,478
29:221
46,364
4.285
4:256
14.012
7:186
5.614
1.327
391
936
-45.417
^:732
5.376
5,37i
3:496
2,923
2,923
7.3
'I:?
29.9
15.3
fl
210
210
195
538
$10,000 under $25,000
$25,000 under $50,000
$200:000 und» $500:000
6.401
96.096
60:405
16.072
6,686
2,944
1,627
9.708
1.885
-1,069
4:868
3.543
if
":470
6,640
_49
1
(•)
i
8
jij
$500,000 under $1,000,000
$1,000,000 under $2,000,000
z
1
"e
"e
\
" I
CI
(•)
" I
(•)
!•)
(•)
Footnole al end of U
32 Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
[All figures are estimates t
l^iousands ol dollars]
S«)ecte<l tndustry.
2,500
Total
Under $2,500 lolal
$2,500 undet $5,000
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$1 under $2,500
> under $25,000
) under $50,000
$200,000 under $500,000
Tout
Under $2,500, lolal
No recerpis reported
$1 under $2,500
$2,500 under $5,000
$5,000 under $10,000
$10,000 under $25,000
$5o!ooo under $100,000
$100,000 under $200,000
$200,000 under $500,000
5500,000 under $1,000,000
$2:000!000 under $6'oOo!oOO
$10,000,000 or more '
$5,000 ur
$25'000 I
$2,000,000 under $5,000,
$5,000,000 under $10,001
$10,000,000 or more
Total
Under $2,500. lolal
No receipts reported
$2,500 under $5,000
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$500,000 under $1,000,01
$1,000,000 under $2,000,
$2,000,000 under $5,000,
$10,006,000 or more '
Foomoles at end of tab!
340.739
2,393
-10,483
23757
Business Returns/1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size ol Business Receipts— Continued
on sample^
s are in thou.
.anas ol doila
51
^^^
-iJlIJ?
Coil ol
Deprecle-
PeiTOll
,_«,
Ne<
nm
Selected Induetfy, elie ol
ISS
Numbe.01
^,
^"s:
dSlll
^
(1)
(2)
(3)
(S)
(6)
m
(8)
(9)
<10)
(11)
(12)
Conttnictlon
ill
32.743.263
.ii
18,541, 239
207:ioe
1.031.716
31.628
27:226
25.635
62.879
:i
4,561.215
-|:|
765,813
129.473
129.473
95.755
5,041.226
106.701
106.701
1
\l
49
Undef $2,500. total
ii
$10,000 unae. $25,000
$200:000 u!ld2 $500;000
179.942
24.591
Hi
2:966:890
4:947:159
135.623
lii
Hi
718:602
545.306
11
II
39
43
40
55
ii
ESHIS
3.64S
853
1
V107;579
f:i
42.862
6:504
1.994
?6:509
"iS
"1
1 '^
■||-
5.943
jl
, *"'
11
ieo
Tolel
173.7M
13.392.446
li'i
9.101.384
5.507
331,104
?:|
2.065,581
2.250
1.024
11
32:S66
133.634
7.860
i5:l^
1,350,342
6.444
i
'i?
3.5
66
"rrtii^'ss^.,
;5 9
25! 166
'814>55
ii
157.911
2:940:657
1.198.023
644.142
448.532
180.160
87.436
29.798
48.880
58.879
20.292
8:205
5.198
III
644:325
191.023
76:333
22.322
ii
ii
—2.307
—3.730
II
161
)
ill
293:949
Ii
1
8?
19 7
^m
(')
TOUI
672.140
18.M3.744
651420
3604 419
3,230,218
589,741
3,447.315
IS
2.5
2J
7.3
IB
182.682
1
Si
20.469
2.963
Ii
56.655
Ii
"S
94.007
32
190
40
35
36
H
117
1^
166
eim
140.850
lit
2,286.152
3: 166:646
JI?:Si?
1.730.318
1:916:219
ill
if
883.047
M
1
288:833
85
35
42
B
sss
1.383
906.187
284.766
100.378
|g?:r6?
70,837
1.393
IS
45145
12.726
'1
^S
202
116
210
'il
74.351
9.467
3.379,713
10.378
10.378
1. 998.724
3.885
i
1
479,645
92,295
4.700
519.901
2.406
^128
148
148
i
W^=:==
42 4
eim
2!o4a
ii
145.649
11
i:|
Ii
11
16.042
9:608
82.051
100.619
55:222
i
ilj
1
rf°
mp.
244
153.737
78.285
55.545
830
34.940
22.592
;:::
"
8.037
292
18 5
189
:::
'■394
ToUl
111 724
1 S45 419
103 270
480.646
3.7
7J
ss
2S4
lie
ii
Sm^
28.748
'k
19.289
if
26.484
16.772
21.381
21.381
82:896
91
Iz
'94
_27 2
mm
24.425
1.841
if
286.967
96:336
si
1
451 K
74:34:
i^:fJ5
149.359
69.025
23.085
4.46!
11
18:
il
161
294
_36 2
sip
j 106
78.386
43.017
1.229
35.017
4.757
(•)
=
48 5
40
(•)
'"' =
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
(All (igures are
d on samples-
money amoun
s are in thou
sands 01 dona
'Si
HXLS'.
Coal 01
Oeprecla-
Payroll
Net profit
loss)
Nat prom
COSMIC
ent ot vsr
atlon (percent)'
^'''ZVet"Ti,X °'
b"u"n'?,;s,°;
Amount
o":.7„':«.°i
Business
Net
loss
iii
(2)
0)
(4)
(5)
(6)
(7)
(10)
(11)
(12)
Construction— Continued
Eleclncal work
Total
59.060
1
2,046.490
19:931
52.210
4.259
'1I46O
355,102
323,516
46,210
i
346.527
,69
:(\
182
20.5
$2L"SEr
254
"272
$200'.000 undel $500:000
1o!539
11
100.065
1:1
6.300
11.128
82:215
ili
62,148
36,744
10:387
6,670
87:267
64.666
,20
,29
226
ii:i
152
M.7
16,8
21,9
0'"
iiilis
$?o!oOo!oOo''or morl ', .'
_ '25
34:445
lip
rP
23.282
P
'25
2:3t2
37 6
24 7
(•)'"
38,9
(•)
Total
66,861
11,542
2,478,682
14.886
1,226,951
(•)
2:448
55,227
746,940
485
398,649
6,866
9,464
ivoto
419,517
8.592
8.592
12.586
38.548
'•U
ii]
i
25.2
54,
$1 under''52.500
j:f'
$5o!oOO under $100,000
13.626
438.745
II
,1
jEi
7e:o4?
,2,484
4472
|?|
'35
ii
il
n
$200,000 under $500,000
1.572
461.349
258.981
10.730
159.297
37.094
1.509
37.930
22,
2,2
23 2
!•)
$2^000:000 under $5!o0o'o00
55.000.000 under $10,000,000
} ':_;
65.265
77.955
52.570
918
40.239
--
'47
6.367
2.734
,76
24 6
,73
328
24 4
'■'62_6
T
201,014
57.789
is
2,669,623
i^;:i
1,171,814
5.028
66,380
4.067
?8?§
16:218
,'.B
756,758
185,299
4e.74'o
778,167
S:Sl
2.7
57
59
64
17.8
$ 500 t tal
,8 5
$2'500""u''ndenf000
303
$100,000 under $200,000
1
563.665
280.859
ill
21 7.462
10:340
11!
iii
230.258
IE
11
i
25 3
i§
38 4
1 ,04
86.953
63.122
726
21.428
3.465
101
3.560
42
34 2
318
|KoO un|; Iwoffi^^
Miscellaneous specal trade contractors
=
159,130
26.139
25:956
37.163
I4:i6e
Ifrl
32.683
617.882
6.772
580:780
645.877
355,375
1
1
1,057,581
1:116
lot:™?
186.631
808.498
143:392
129,875
15.933
ii
1:1
12.073
euoo
177.043
154:319
n4:932
11
96
4,4
,2^
124
1°?
11.4
Under $2,500, lolal
369
IJMOO under 525.000
31 5
Isooiooo undl! 5500:000 ,:;:;:::::::::::::::;;:;::;::;■ 7 ::: ■
"368
1 96
)
;:::;;:
269.968
16.881
124.929
'5:995
92
z:
,83
,73
199
,43
CI
S10.0O0.O00 or more
~
Total
50,511
1,267,073
637.500
49.192
168,973
228,927
42.438
245,571
5.6
95
64
19.6
Under S2.500. total
llm, unSe; S10°L
1"°;
13.277
80:970
1.593
1.593
2,993
!L
15:065
6203
6,250
38:766
1
ii]
;?]
i
510.000 under $25,000
i;
ism"
90:683
■1
ill
41.601
34,251
2426
43,354
111
,37
,45
?2?
'.'" '
sslooaooo uodel si6°ooo'ooo
$10,000,000 or more
i ■:
62,436
36705
2,637
,1,078
4,807
"
4807
55 6
399
15 4
Business Returns/1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
(All figures are
estimates base
d on samples
money amounts are in thou
sands 01 doll
'^1
?:re«e°i
salea and
Depfecla-
Payroll
Nel^p^m
r:r.'..°;
*moun,
r:r;.?;
r.;*"
pT.*;,,
1^
(11
(31
15)
(6)
17)
(8)
(10)
(11)
Manufacturing
$1 under 52,500
$2,500 under 55,000
55,000 under 510,000
22 984
ii
4.690.314
23,766
li
428,560
10:475
20:566
-26,675
149,156
2/920
'■ ?2456
i\
'1
'i
215
iESIS
i
iiii
,11
1:1
51,749
445:?36
209:643
IImI
ill
76
69
1
Isiooaooo unSJ $io'oo6°ooo
'1
"11
209:354
108.122
5:996
'1^
206.203
'4:896
60,514
19,934
'^S2
} '6
1,855
. r
M
_165
'f
Lumbar and wood products, aicapt lumHura
"rl3s'Sied :■■;■■■
51.654
1
2.317.889
1 1 ,909
is
2:oec
187,932
2,792
"794
1
39.831
l:5f?
5,953
8:525
ii
6.3
2?_S
178
48 8
34 1
$10,000 under $25,000
$25,000 under $50,000
1
11
38.472
101:420
167.022
197.560
39,303
64.483
58:210
7:641
6i:054
61.055
1
iii
1
40 4
$200,000 under $500,000
( 1
$500,000 under $1,000,000
$5!o0o!ooo under $10,006,000
$10,000,000 0. more ,
1
309.012
166.191
2375?
157,911
16:666
17,927
2:987
II
1
} '::
IS!
18 6
{ ,.r
^263
49 8
Cl"*
Printing. put>ll.hlng. and .IIM Indus.rle.
Under $2'500;tolal
1
4:662
11.497
331543
'S
55,449
2,246
2.348
209.071
489
489
"554
180,501
-8.367
'1
27,950
i
209.590
3:386
5.453
6.7
M
27,3
At
25 8
32 1
M
ii'E SSI; lloEo
6,162
139,901
222:°"
ME
10S:339
'ii
6,976
1
28.228
11
?;|
60:511
27.441
21.157
1
15.2
III
382
1:1
IS'!&o'SSe?^5M>o ,::,;:;:::::::;:;::::::;;:::::;:
'■'_
81,858
n
c!
2,624
16,603
(•)
4.938
pr
'■'-
!:r
!■!-
p"
'■' _
510,000,000 or more
-
Macninery. eicept electrical
Total
26.370
1.297.695
617 640
62,009
283 692
234 554
20,256
252.518
7.5
9.6
89
255
Under 52,500, lolal
4,954
631
2,300
(•)
-3,652
18 1
39 5
37 6
iiMT£ik :;::::::::::::::::;::::::::::::.
IS
B
6646
089
3,555
-2I926
3:849
111
3.345
"i!
i?
11
n'
|E^§||L ■■■■::=
i
ii
15,637
ill
4,873
10.939
10:?52
82:280
21,951
ii
44,431
38,712
8,694
n'"
8,926
1
1)
254
?l:i
33,0
■)
•)
||«;|S ::
(•) "
93,624
261344
1?1?3
4.292.846
26,397
Ii
2,589,893
15.696
123,170
5.225
3:370
769,142
1,610
468,457
3.488
11,029
11,029
7:998
554,779
1
3.9
5.1
95
12 7
5.6
10.3
160
No receipts reponed
190
'1
i^;Hi
564:667
13.564
16,763
17,396
23:6?2
14lil
178:409
203.510
107:789
92,696
10.596
l:i?2
5,368
2,780
11
il
i|
166
139
131
29 2
l||«unSr"So^ ■:::::::::::::::;::::::;:;■■
3?:?
$2,000,000 under 55,000.000
) -
559.255
167:213
406.846
10,987
108.599
34.936
9,480
1:|
'55
'1:1
1,470
148
86
162
CI
162
129
180
35.8
CI ■
C)
Business Returns/ 1974 • Sole Proprietorships
1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
[AN figures are eslimales based on samples— money amounts are in thousands of dollars]
^.x:uti
Sp,'s»
Z",Z%
Deprecla-
Payroll
"H"'
Net profit
CoeHlclent of variation IpercenI)'
Sn-e"..-;
Amount
businesses
Business
receipts
Net
prom
IO«
(1)
(2)
(3)
(4)
(51
|6|
m
(81
(91
110)
(11)
(12)
Transportation, Communication, Electric,
1.340.581
266,75!
5.9
Under $2,500. lolal
69.823
ii
2.931
2.93T
1
50:53<
'III
-24:65!
22.094
89.650
ill
20.579
20.579
43.447
'5:
el
fs
30,0
$10,000 under 525.000
$200!oo0 under S50o!oOO
93.296
1,558.659
2.231.808
192.961
169.161
60.607
267:633
321.997
449.221
3:940
iili
5:
5'
1'
ii5
5500.000 under 51.000,000
S5!oO0!000 under $10,000,000
$10,000,000 or more
) '8
s
B^
111
2.538
2.379
'■°2l
39.016
'e;
'ei
'1;
^46
Local and Interurban passenger transit
Total
544 031
22 514
45 761
94 541
135 635
42 003
149 425
55
10 6
86
32 3
Under 52.500. total
No receipts reported
$1 under $2,500
llm undl! siaooo
13:961
15.018
42:643
7 -
3,274
: -
"('i'*^
6.879
3.626
ii
122
I4"
29 1
I25 000 undel $50 000
2452
'79:?88
n
8924
4.677
55.858
2082
56.348
lit
26 5
29 9
74
SSunSe;ySg;S
1 1^223
126864
n
,!,"'
53.048
17.923
1.165
18191
n' '
,•)""
(•)'"
n
S2 000 000 under S5 000 000
$5;000:000 under $10.0ob.000
510.000.000 or more
I
I
Z
I
ri
I
I
ri
ri
n
n
'"' _
Trucking and warehousing
Total
253.874
8.192.167
1,376,337
874.187
936.924
1.009.975
189.542
1.202.805
2,5
34
37
7.1
No receipts reponed
$2^iore?^S„
$5,000 under SIO.OOO
23:250
ME
ii
i°:98e
34.489
1.548
ill
ii
24:026
66.684
f
10^
12c
?y
ssaooo undl! Iioolooo ' .:: '::;:::::::::
5100.000 under 5200.000
1b:582
1:285:124
98:012
240:843
148.023
ill
11
58.407
295.186
11
1
1
ii
1
52,000000 under $5,000,000
260
1 '^
360:532
65.763
46.348
545
125.846
183
224
40
6
3,578
Ti
133
„'"
366
Other transportation
Total
31811
1 121 770
495 009
53 812
120 486
19 536
66
89
10 1
13 1
s" under'"$2.'loo''^''
"2?
987^
i
"^632
9
3.766
2,454
1
14'0
241
2? 4
|sS|;|E^
3:699
ii
imIs
4i:486
B
7.006
8.998
ii?
?ll
Hi
20 7
20 6
22 4
28
501
l^j-rofj-rid'erss^^oo
175
123,709
67:873
1.188
e.6Bi
5.646
'ei
2,298
27 4
25
,r
I;
Total
23.984
392.752
51,148
43.927
73.890
74.918
15.676
90.815
8.0
127
12.6
18.8
Under 52,500. total
^£usri2|£"
ll'323
IB
r?
']'o34
'L
'iB
5,3e'i
2,986
1i
13'9
211
'^21 8
lESiEo
790
756
79
74:706
P
7:138
8:968
|i:???
72
1
i?
E
ii
38 6
f
$500,000 under $1,000,000
l-l
l-l
(■)
n
l-l
!■)
!■)
(•)
n
n
-
$5000000 und« "o'oOo'oOO
-
" I
I
I
" I
I
I
I
z
z
I
z
$10000.000 or more
"
"
"
"
Business Returns/1974 • Sole Proprietorships
Table 1.3 — Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts — Continued
[All figures are estimales based on samples— money amounls are in thousands ot dollars]
S2,500 under $5,000
$10,000 under $25,000
$50^000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 or more
Molor vehicles and
Tolil
Under $2,500. lolal
No receipts reported
$1 under $2,500
$2,500 under $5,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$200'000 under $500^000 .'.'..['.'..'.'.'..'.'.'.'.
$1,000,000 under $2,000,000 ''.'.'- '.'-'.'. .'-
$16,006,000 or more '
Tom
Under $2,500. total
$1 under $2,500
$2,500 under $5,000
$10,000 under $25,000
$50!000 under $100,000 . -'.'.'.'-'.'.\\'.'.\'-'.'.\
$100,000 under $200,000
$500,000 under $1,000,000
$1,000,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 or more
Farm machinery and eQuipmenI
Under $2,500. total
No receipts reponed
$1 under $2,500
$2,500 under $5,000
$5o!00O under $100,000 ...-.-'.'.'.'.'.'.'.'-'.'.'.'.'.
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1 ,000,000
$1,000,000 under $2,000,000
S2.000.000 under $5,000,000
6.189
46.102
114.339
237,725
520.994
445.732
226.467
166.573
156.647
40,427
121.012
251.297
340,752
Business Returns/1974 • Sole Proprietorships
nrr:':
Bu>lne»
Cost 01
•ale> a>Kl
-s^'-
Papdl
"k
>M
«m
builneu r«»lpl>
r".ir,r:
Amount
Numb.rol
Bu>lf>M<
^
>M
m
(2)
(3)
(4)
(5)
(8)
(7)
(•)
(«)
(10)
(11)
(12)
WholeMie and Retail Trade— Continued
Wholeule bade-Contlnucd
Other rnacmnery. eduipment. and supplies
28.729
2:202
2.200,215
1.403.8,9
5:73?
^■p
145.431
-2*293
^;l?3
338.7J;
784
5:39s
1I?
il
260
35:'
It
$5^000 under $10,000
'•'507
(•)
$25!000 undel $50,000
Sir S
4.582
3:740
1.608
169:248
506:616
24.732
336:268
354.606
2.775
232
6:626
11
52:834
i
if
52:880
180
199
184
1
$1,000,000 under $2.000.000
518
) '^
336,803
91.745
260.839
79.248
?:iP
193
3.992
?lo1l
3.193
IT.
25
?2^
3.196
11
179
126
ill
(')
Groceries and related products
Tom
33.241
60S2 711
S.147.6S9
48.353
244.408
313.591
30 720
32],S1>
8J
4,
8.2
1S.0
under $2 500 total
2.462
1:875
2.279
IMM
_eii
'4*209
665
(;)
-1.720
'-^80
1,183
1.183
i:829
797
2.128
' 252
29!
39T
384
351
ii§3^1i§o. ::::::::;:;::;;;;:::::::;;:::::;;;;:::::::
i:;
$10 000 under $25 000
4:966
1.530:285
31.157
79.543
1.322:413
1.784
8:015
M
II
5.348
42.826
16.9
1
1
.,
iSSS ■■ ■ ■■
:|
i|ES|S§o
'1
^i;Hi
885.483
'37:582
?02
56.969
^867
32.075
1.425
Ii
s:"
10 1
13
_28 7
Farr,.-croduct raw materials
'iS
";i
5,028.724
'''589
56.229
89.429
-3.306
—2:454
8.418
972
97i
131.000
690
Si
i
309
i
11.8
Under $2,500. total
$1 under $2^
:;
$6,000 under $10,000
1.534
1.159
49.386
146,083
520.061
1M36
467:939
1.|
3:105
7:318
1.609
10:543
l.?i§
339
970
15.249
16.699
1
1
1
$200:000 uUdel liooSo ::::::::::::::
'li;
$500,000 under $1,000,000
$lb.000.00o"or°friore '
730
517.926
71 2:^9
liii
4.596
i!:i?i
13.967
2:267
ill
2:647
533
535
i
1!
,,'••
381
Total
437
16 108 800
10 411 245
205 309
620198
1 861 298
171 009
2 018 397
27
J,
3.0
8.7
Under $2,500. total
$1 under $2,500
II
42.184
42.184
190:473
!li
ii
* '849
-'ill
12:931
19,989
ii
f
92
ill
23 8
|:S^Si;l|S
liB
845.940
1.149.654
199,995
22.407
26:i80
26.539
62,848
253:704
ii
ill
78
90
\l
40 8
350
$500,000 under $1,000,000
ibSo-rlJrF'"
3.672
?6
2.472.024
342:229
1,999.342
1 ,361 ,386
384:832
320.328
25.841
14.948
'566
'Ii
38.862
7:408
•1
157.653
ei:720
,.,-
. "
75
39 3
if
Retail Itade
0.8
1.3
under $2,500. total
11
423.815
1 .206:099
31
II
1
3|
167.113
li
11
25
67
1i
|:S^uri|S
fill
8:2?6:302
25:884:912
III
11
M
682:625
ii
11
27
26
i
jl
$500,000 under $1,000,000
|^g:§^Sr,1.=
$16,006,000 or more '
"i
10.495.084
fill
423.655
1
803.246
12
466.269
'40:624
^'650
11
35
83
32
11
3? 6
Business Returns/ 1974 • Sole Proprietorships
Table 1.3-Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts-Continued
[All ligures are
eslimales base
d on samples-
money amou
,s are .r, thousands 01 dollars]
R,:-;,-!
Business
Coat ol
Oep-ecla-
Payroll
CoeHlclent ol var
atlon (percent)'
""^^--'^'"°'
Hess
loss)
Amouni
za^is^i
Business
Net
loss
ID
|2|
13)
(4)
15)
16)
(7)
18)
m
(101
111)
(12)
Wholesale and Retail Trade— Continued
Retail trade-Conllnux)
^'""""lnd""moMehor,e deaie?s Tolal ""'
Total
55.251
5.098.205
3.616.391
77,388
410.586
406,156
40.615
461.086
50
5.1
6,1
12.8
Under $2,500 lelal
4,990
4,898
4,898
3?:200
li
':i
'i46
-1,268
1
iB
ii
ii
36 3
30 1
29 6
27.2
32:3
!iio"ililLo
'E
822.306
1:446:619
II
4,278
13:998
16,110
4.806
,|i
14.735
ilii
5.447
4.858
■1
'vB
i|
12 2
121
286
111=11=
t "?
841.142
294.094
93.334
634,953
76.061
10,267
'Si
'E
'2?3
46,517
J:
!ii
S
n""
ISi?™ more «"'■'"""""'
-
-
-
-
-
-
-
-
-
-
-
»~33^^-
15.196
1.773
7512
1.704.470
1.214,961
572
279
T
i
:::"-
152.560
'■'32°
36'o
10.3
(•) "
lit :::::::^:
'iV
l'2'479
'8'545
!•!
l-i
-158
'v230
'l!652
"298
30 4
43 2
(•)
V^m unS ImoS
ri
t,«3
44:894
is
18,751
iii
1,092
2.989
38:502
43.822
i
'iS
8.873
i
1
''ii
P,
^m
fC
13M72
104:304
l-i
33,524
21,804
8,194
,r
'P
_124
'26
n'"
"_
Total
19,643
1.818.956
1.247.102
19.509
151.696
201.987
16.047
213.645
8,4
9.0
9.4
23.9
1^
(•)'"
!•) ~
'"' _
n
n "
I
I
^375
!■) "
I
!•)" ^
' '997
'6'431
(•!
1-1
Cl
Jl!015
n
l-l
342
34 7
(•)
!•)
iliU
li
3:969
33.994
584.456
548,400
li
6.636
li
i
1,543
i
7.739
54:228
B
1?
314
R
islP
ri"
92,803
f!~
!:r
„,»
r
'"' -
8,282
345
32 2
(•)
ir
'••:
,ii£=.-.S2i-S=
20.412
1>85
1.574.779
2,215
t.154.328
846
339
n
' '331
12.825
1,545
94.883
806
2.377
8.5
:i
34
18 4
lie
426
li:"i"ii!
3.729
3.178
1:527
i?^:S
201.588
425:592
146.117
III
5:241
li!
i
1:549
1:295
iii
11
2?9
34.0
24:4
,r
JlIP
556
370.292
?p.l25
}'F
%p
Ir
n"°
]F
_126
18 1
r!
38 2
T tal
38.109
4.260
2.S3S.S82
4,009
2.217.969
3,606
37!
l-i
175.470
i
26.232
ir
207.811
22 4
23 9
n
23 4
lit:
27 2
iHli
A?!?
6m:?89
III
i
«:Sm
16:862
5:004
9.100
43:157
ly
!l:l
in
i-r
iilps.
|:j°'
246,915
'54:315
i:;"
"ill
'j.628
if
i-r
n''°
,;"
,r
"e
Business Returns/ 1974 • Sole Proprietorships
|A„ figures are
estimates base
Is are in Iho
sands Of 0011
Ssl
^."s^ur.
Bu>lne.>
receipts
Coal 01
Deprecla-
-""
(leaa
loaa)
Net
rofit
r:r.'.?;
».o.nl
Numb.r 01
r,Tot;
pfo'f'lt
loaa
(1)
(2)
(3)
|4)
(5)
(6)
(7)
(•)
(9)
(10)
lit)
|12)
Wholesale and Retail Trade-Continued
Retail trade-Conllnued
Food stores Tolal
Total
1S4.371
20.652,235
16,761,876
201574
1 115550
960 126
143 817
1 072 197
28
26
34
19
Under $2,500, folal
$2,500 under $5,000
8:40J
si
5.968
16.915
66.849
1.924
218
=ii?i
3,051
1,324
128
III
26?
48 4
$10,000 under $25,000
'io6°iso"SsEr*1So
16.977
ill
338,104
1,045,694
48:304
14.525
326:682
279:221
ii
17:572
no:?76
288:48S
82
62
li
ii
l»3e?'|SSo
'255
11
l:i
133
207.189
2:3K
104.905
'194
4.171
) "9
110,394
1 J^
,'°'
} "
23 3
Food stores Grocery siores
Total
'li
17,239,779
i
14.302,385
J:s!
152,579
803.125
'ili2a
719.035
-3.939
"ji
'2!o92
4:519
3.2
^20 7
14 2
!!]
27 <
99
Under $2,500. total
$2li"S#!r
392
38 2
iESIbio
$200:000 und« $500:000
16.616
291.185
962.818
2.124.556
11
1
4.38C
250:265
1.259
106:857
ii
22i:l8S
ii
':
1
33 2
$500,000 under $1,000,000
$1,000,000 under $2,000,000
l?o'oob°OOo"S?mo™°'°°°°°''
US?
11
li
'"og
'1
194
1:24=
'!!
1 fi
,1
1 "
166
Food slo-es Other lood siores
Tolal
49 ,2a
3 412 456
49 995
312 425
56
70
79
under $2,500. ,0,a,
5,851
4:'32
4.966
4.966
2,472
'2I374
921
,.;«'
-1I496
II
li
20 2
20;
33T
iSliso
402
$?Ko"unde,*$2So'TOO
$200,000 under $500,000
8,025
!:i
i.ili
95,592
266.423
ii
16:242
10,467
ill
4.750
37313
65:682
6.056
6,527
ill
13t
1
li
58?
$2000:000 undS liooaooo
$5,000,000 under $10,000,000
s'"'
77:318
F
■r
F
r
352
9,999
22 9
•a'
26
■|-
Automotive dealers and serv.ce stations Tolal
23
22
26
8 1
l^^MFiJB"'" :::::::::::::::::::::::::::::::::::.
11
ii
16,544
M
5:792
B
103
134
216
lit
$2,500 under $5,000
$5,000 under $10,000
27 7
$10,000 under $25,000
$25:000 under SSMOO^
ill
3:346:571
636:169
II
16.676
ill
'S
16,430
55:299
568:594
7S
y
•li
210
liK|^ uljd£p!S^^^^^^^
} '22
'4273:678
1.661.119
829.168
■720:809
137.925
1
11
54:007
17721
''286
18:027
ii
J!
43
is
Automotive dealers and sen/ice stations New and used car dealers
Tolal
12,889
3,575,919
3,044,871
17.483
177.287
78.037
8,967
103.854
56
8,3
23,3
Under $2,500, tolal
'l'o77
8,255
I
n
I
-353
I
n
€
k
:"
526
iESlEo
1:373
56:863
92:493
h
k
4:046
Ii
1B:735
315
32 7
22 6
%l
n
$1o!ooo!ooo''wmore°'""'°™
, '1
IB
92,518
ii
2505
2e:oo3
'IE
'!
'IB
109
,.,"'
'58
,,'"
Footnotes at end of table
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and
[All ligmes i
Profit, by Selected Industries and Size of Business Receipts— Continued
1 samples— money amounis are in thousands of dollars|
^•r^,?;
^Kelp"
Coal 01
sales and
Oeprecla-
Payroll
1 ^^^ ^^^^^^
1 Nel prom
"'"""•" '^'^'•" °'
loss)
b^rnVie"!
Amount
Number o,
receipts
Net
loU
(1)
(2)
131
|4)
16)
(7)
19)
(101
«1)
(121
Wholesale and Retail Trade-Continued
AuKXTwnve deafen and service slatpons UseO cat dealers
2,408
163.755
ll
29:370
^'452
42.417
4.605
3>90
IE
5.978
618
6.343
II
287
98,656
6!986
12.197
16:635
104
2,967.442
1.11
'El
25,558,619
1
.11
■fi
3,617,380
5.184
ii
S
903.366
400.033
129.992
7.382
7.361
4o!836
ill
5,840.130
310.712
1 alo «!
133:i54
2,457,558
nil
16.329
i6e!i5g
ii
419.894
20,512,649
'if
11
1.880.463
iS"!
2,670,749
4,062
639.404
5.335
'5326
ii
3.910,365
10.564
|:|
t.238!092
16,038
1
^289
184,916
%
'2:844
51,869
' 'ess
i
V064
396
13I7I
;,-
90,576
2,064
1>42
4.219
II
16!286
66.202
?;666
1,474,774
375.260
'34:320
278,129
430
4:571
32.837
11.026
608
2.041
;i:°2f6
44.329
" =
687
;i
115,611
_3]i
ill
'l:95C
1.614.925
iM
787,390
'li
192.263
-3,400
-2:357
li
)iit
453,346
1
11
5:641
21,163
ii
'25
144,057
1
i:i
40.725
27,817
j:|
3,865
II
j;|
272
!i
i
153,594
^■?86
1.674.052
i
III
248.965
3,|
II
"r
380,371
1,899
legl
70,268
'less
i
ii
6,8
B
23 3
2.8
i
5.6
21 i
_126
3,9
1
i
24
i]
'?!
20 <
2?;
171
2^6
5,2
115
98
113
183
it
351
102
203
1
121
5.5
24 8
18 2
Under 12.500. Tola!
$.00,000 under $20b.000
CI*"
llZZ:^;ll-^-^ ::::::::;:;::;:■:;:
l-i
Auromoljve dealers and sendee slalrons Gasoline sennce slalions
s£iS^ :::;::;: ::::::;:::::;::;::::;:::::
46 2
IJ?:§^urgS :::::::::::::;:;;:::::::::::::::;:::::
34 6
if^^'rsin^'^
ir.
I?^7»"re?a%
414
lEior:f—
IBi: ::::;':e:;;e:-:
r,i
iESlEo
ii
izz:^iz-z
13.0
ir^sSun-siiito-z,
Itt
IS§SSuS;li:Z
iE?3;1iEs
39 3
(•)
iEE"s?%IF^ -^^^^---^---^-------'--'^^
-
^Tjo'rllXrrr-ed .
'?3
,i^"±'£o
TOO
sasaigffl
23 6
iilP
42 8
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
All figures are
eslimales bas<
d on samples-money amou
nts are in Iho
sands ol dol
'Sl
sxe°:
Business
Cost ol
0«precla-
Payroll
(less
Net profit
CoeHlclenl ol variation |p.rc«nl)'
' "----rcp'tr"
b"u".7n'?^I
Amount
rrr.?;
Business
t«:alpts
Net
prollt
loss
(1)
12)
13)
|4)
(5)
(6)
17)
(8)
(9)
(10)
I'll
113)
Eatmg places
177,8,4
1°:46£
18,0S2
11
83.870
i
1
,8.5,9
^ 183
23.560
4:443
355
) 20
65,418
22.223
20.948
10,881
5,927
9,541,298
ill
25 1 1:97!
3,762,329
i
314,146
■fi
2,64,,475
Mill
116.322
2,967,450
394>04
234.578
92,262
62.021
23.793
34^144
63,757
167,140
225.428
5,182,896
1.404!364
2,092,550
29!039
i
(;)
1,817,127
j;'29o
64e!l15
775.237
84.586
17.418
till
19.022
102.570
n
251.946
3.311
2.334
If^
25.437
i;i
100,932
i
28.832
906
'r!
25.175
n
'siosl
1.406
546
29.093
2:i62
4.750
2:i72
1.738.096
_775
768
,4:512
loM?:
466.9,7
83:43(
IS
268.849
(•)
'41579
117:i4C
n
4.661
39:706
73,280
5.710
21:945
12.969
22.492
-3:95S
205:o6:
135.999
30.045
l-i
296,246
-6,546
31
'i
(;)
251,305
(■)
143,338
120
87,223
-11.888
-1.451
"3:597
Hi
123,497
2,750
Imi
li
666
59,871
3:331
!•'_
15.718
'll632
2.904
B
64
8.372
4:952
7.276
7.051
888,055
5:07-
12,845
228:74r
375.442
ill
265.56,
.'i!052
56:288
3:688
10.926
18.093
27.451
24:011
15.023
106
'93
106
34 3
33 3
20 5
W2
136
'95
5.5
26l
"259
32 5
34
20 9
10 1
42
30 3
21(
It
6.6
'■'37 8
330
22 6
160
25 3
20 6
18 2
32 2
34 5
149
S5.000 .nde, $,0,000
182
300
S5.000.000 under SIO.OOO.OOO
Drinking places
jis^: .^^^. ,^^^^^^^^^^.^^^^.^^^^^^,.^
'■'388
|:000:000 un|r S^^ --"■ ...........
SIO.OOO.OOO Of more ' '
Drug slores and propnelary slores
$2,500 under $5,000
$25,000 under S50.000
$500,000 under $1 .000.000
;•!
I
Under $2,500. lolal
SSO.'OOO under $100,000 ... .''.'.'.'.y.'.'..'.'.'... '.'.'.'.'.'.'.'.'.'. .'.'.'.'.'.'.'.'.'.'. .
'_45 4
Iforo^OO-ar'SWoO
CI
No receipls' reponed
$1 under $2,500
SI 0.000 under $25,000
S50:000 under $100,000 ..'//.'.'.'..'..'.'.'.'.'.'.'.'.'.'.'.'.'.
ill
23 1
24 2
$l6.0o6.00o''or'more '
:
Footnotes at end otiable
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
|AII ligures are eslimales based on samples-money amounts are in IhousanOs 01 Mlait]
Wholesale and Retail Trade— Continued
6.859
3!626
8.273
11.128
27.45<
19,320
16.014
34.846
28,973
6.529
20.099
2.800
17.299
8.273
9.138
74»,247
5.652
5.652
205.466
190.821
32.765
249,866
217.857
340.443
165.587
96.378
38.859
254.346
168.073
279.542
35.197
6.245
-2.072
-8.063
-36.652
-5.677
15.540
240,466
127.766
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions,
Net Profit, by Selected Industries and Size of Business Receipts— Continued
Finance, Insurance, and Real Estate
Undei S2.500. lolal
No ceceipls reported
SI under $2,500
IS^OOO under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
2,000.000 under $5,0
receipts reported
5,000 under $10,000
$2,5
receipts reported
) under $25,000
$25,000 under $50,000
$50,000 under $100,000
5100,000 under $200,00C
$50,000 under $'
$100,000 under <
$200,000 under !
$500,000 under $1,000,0
$1,000,000 under $2,000
$2,000,000 under $5,000
$5,000,000 under $10,00
Total
SI under 52,500
52,500 under $5,000
55,000 under $10,000
510,000 under 525,000
525,000 under 550,000
$50,000 under 5100.000
$100,000 under $200,000
5200.000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $2,000,00
52,000,000 under 55,000,00
55,000,000 under 510,000,0
510,000,000 or more
1.S68,5e6
222,157
42,315
62,036
193,739
305,425
307,341
46,626
355,122
103,223
81,584
109,489
4.258.956
62,000
3,095
,029^454
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by
(All ligures are estimates based on samples-
Selected Industri
-money amounts are in llio
es and Size of Business Receipts— Continued
sards 01 doiiarsj
Kn"."^..";
rr.*
•alea and
Deprecla-
Payroll
buslnew receipts
lleaa
t^^L:'.\ *"">""•
t""r:,?;
BualnaM
racalpla
p™.'i.
loia
ID
m
(3)
(•)
(«)
(10)
Ill)
112)
Finance, Insurance,
and Real Estate— Continued
Real esuie
508.279
162,041
30!62!
15.195
346
} '0
3.248
'760
677
188
}
44.560
i
(•)
30>51
si
i
109
27
13
8,568
1
iii
ii
93.114
8,971
8.97"
24:296
49.871
217:637
130.371
40:06S
102.427
i
if
554.765
'ii
525.988
ii
427
li
ii
ii
31.695
1:1
40*782
|->
269
254
390.382
11 fi
97:485
^r
314.943
1.583
,!:|
39:551
24.637
406.632
23:56;
38.281
II
iri
11.087
5!!
19.760
34.667
1
3:l39
174,348
16.338
1
ii
6:368
i
15.747
i
569
236
45<
3.034
3,99C
i
:•:!
4.699
288
22e
1.18f
4.91c
10:341
9.398
6,878
i
i32,eea
"i
i
3.441
1,971
3:066
1,069
11
ii
112,522
-12,070
-1.755
-i:76<
-2,880
-8.306
-31,063
li
(•)
1,731,680
-78.490
li
ii
95,999
43.366
-3:391
-9,678
i
2.106
344,452
72.59"9
58.44;
86.468
461
73
11.714
6,302
6.30:
?:B3e
i
1
i 20'
(•)
1
ii
152:791
IB
497
1,721
1,721
il:JI!
11,856
4.365
22,972
2.546
5:7e<
("'
1,910,590
,i
ii
3,073
«1,57S
' '776
i
1,043
6|
201
B
28 6
156
1.9
4S
14 8
11.3
HI
i
250
13!
27 <
27 2
495
3.3
ii
45
15 2
,r
12.1
i
1
16!
35:
254
21.5
24 3
24 3
512
2.8
6,2
li:?
j ^ =
14.9
'L
376
41 8
367
23 9
n
lloOO und« S10°000
148
180
16 1
5200000 under 5500.000
168
Under $2,500, lolal
No receipts reported
34 8
kooo under $10,000 :;::::::::;:::;::::::::::.:::;.::.
24 9
r,
under 52 500 lotal
16 5
73 6
27 9
|:i
Total ...
n
5,S
liliT :::::;::::::::::::::::::::::::::::: ::::::
M
lilfiS -EEEEEi::::
1 y
under 52.500 total
lioEfgr :;::ee:;;ee:::::::
34 2
$25,000 under $50,000
$1,000,000 under $2,000,000
H
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
All ligures are
eslimales bas
d on samples-
money amou
Is are in Iho
sands 01 doll
'^1
bosTne'sMS
cost o(
oeprecla.
Payroll
"H"'
Coeftlc
ation (per
.u„ne„.?„p..
Number ol
amount
?:rs's.°:
relilpt?
Net
prom
loss
(1)
(2)
(3)
|4)
(51
(61
(7)
(81
(9)
(10)
(11)
(12)
Finance, Insurance,
and Real Estate— Continued
Real eslate-Conllnued
Olher real eslale
ToUl
24,604
'5'«2
2,145
668 540
130 682
15,464
49,610
213.731
21,377
228,725
,,
114
89
18.0
HisSr'
5.689
8.37!
:|:
"i
-2,397
CI
14:89S
i:8oc
B
25:
20 9
25;
25_6
525:000 undel llaOOO
$50,000 under $100,000
l|
136.003
S,83
i
5:25<
20:515
'i
23:746
ii
ii
27 5
C)"^
$200,00 under $500,000
$50a000jnder^$l,600,0(X)^
j 373
1,3,300
CI
1.075
8,350
13.162
341
,4,853
35 9
353
30 5
313
I
I
I
I
I
I
I
I
I
z
I
I
Service*
Total
2 943 592
51,340,474
9,490.964
2.204.007
7,624.237
17,170.867
2,261,669
18,757,316
0,6
1.0
0.9
2.3
Under $2,500, lolal
$1 under $2,500
:|i
1,100,83_6
104:236
ill
,1
"-69:941
650,739
360:e9E
642:375
1,282,386
w
!;
'i
35
5200:000 undel $500:000
1;l
4:2?7:?69
1,037,812
1,568,641
389:967
iii
1,746,344
1,051,264
III
240:27;
,86,, 53
3:52652'
2;
i
22
13
tsioOaOOO undel tiaOOOOTO
89
1,130,826
313,625
33:688
33.445
'ii
io:°22
162 946
"■573
'1
||
92
,;•■
62
1|?
(■)
Hotels and olher lodging places
Total
79,515
1,817,907
334.768
279,884
227,108
21,541
42,079
203,407
42
6.0
8.0
7.7
"IfSi""
13'869
121:371
14:893
27:572
4,9?6
-27,653
-5,559
-22,094
-"17:883
e:23!
,i
11
il
22 3
i?
S10o'oOo"CndLr^S20o'oOO
5200,000 under 5500,000
19,436
'see
ill?
223,771
49:481
22:363
14,066
ii
ii
10,153
'■1
37,052
26 6
i
To
173
52!000!000 unde! $5!oOo'oOO
I
46!465
45649
15:951
Ii
1 1:328
-5:564
CI ^^
Cl'""
i.F
,r
48 4
229
0'
Molels, molor holels, and lounsl courts
Total
42.186
1.214,963
195,343
190.777
165,870
27,996
21.786
134,268
5,8
7.7
9.7
10.6
Under 52,500, lolal
5.010
6.786
n
4,125
326
-16,766
CI
CI
."'
198
CI
276
51° under'"$2'50o'""'
e'409
IMM
'5*747
3,612
jf
-"12:903
,.833
3.727
7:321
"ii?
ii
34 6
2)9
SSOOOO undel I^OaOOO
1i
250:?22
168.334
185.198
i
Jll
3b:i93
32,068
13:155
2:966
956
IMI?
¥.
29 3
192
3? 5
20 2
5 1 ™00°oV"u'!fdef KOTaOOO
52,000,000 under 55,000,000
n"
22:?9e
....
-
6,610
4,964
-2,506
C) _
]:j
,r
"-
i":
Oilier lodgrng places
37,329
139,425
89,107
61.238
20.293
69,139
S2\'oo"un'def^55°0°00
ii
,2,189
B
M
-4:980
1
I53
23 8
ii
550,000 unde! S100°000
5100,000 under $200,000
l!867
475
'II
iP
20:662
'I
9:34 1
6,644
|i
ii?
1
154
46 4
28 6
ii
iilps.
i:|
ri
1:1
i-i
'•-_
1:;
z
i:
J:
i^i
i:i^
i^i
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
|AII ligures are estimates based on samples-money amounis are in thousands ol dollars)
1"
Bualneaa
.ri
Deprecla-
Payroll
'(«»
Net profit
Su:!^ij'.
Amount
Ju^aTn'/we";
Bualn.53
pro'm
loaa
(0
13)
13)
|4|
IS)
(6)
(7)
(«)
(9)
MO)
111)
(13)
Services— Continued
Personal lervlces
Under $2,500. total
lESiEo
Total
under $2,500. lotal
607,596
ii
1
1.396
2».»79
6!9eo
10.047
4.202
;i's
i
33.39a
14.297
13'662
ii
34.960
lilt
_ 935
6.675.450
236.324
849.714
472.996
i
1,111.762
78.160
lis
'ci"
12,468
12.468
16.586
li
iM:ii
340.412
P
1.392.1M
i
207.888
62.134
'2*969
29e.75«
1,688
1.688
48.403
61.329
56.438
4.352
21.379
'hi
44.848
336.357
1
1
77.625
i?:i
59.926
1.948
ii
i
3.149
B
fi
1.354.M7
3.759
46.038
(•)
(•)
2.928
I'sisei
678.235
1.775
235791
190.258
(•)
<.6«3,a20
61.095
eeios!
358:049
ii
-3.49<
-3.001
16!235
157.093
-1.214
'-1;
III
(•)
-6010
i
.i
76:340
!•)
505.567
158.546
!ii
36!809
16.672
hi
39.069
II
ill
If
192.352
'929
i,e3a.202
451.041
233!793
52,535
hi
J:|
104.947
2.367
i
648.307
28.299
,si
115^582
1.5
'27
' 28 2
182
2.7
52
56
10.6
20 c
13.8
ii
36 3
"ill
29 9
i|
13.6
1
30 9
27 9
63
16 7
355
(•) "
"ii
$260006 unto $5o6:o65 :::::::::::::::::::;;:::
"
iSo^^lF^" ■:;■;;:;::: ■:::::
i5.a
Hi:, .:
iill
1i
,SSir • ^^^^^::^^^^^^:
(•)
30 4
(•)
ls:l;iE :::-:::::;:::::::;::::-
!■)
Isir^^:-::---,;.:^-
koOO under $lb.000
27 5
-
$2 OM OM undl; $! Som
-
$10,000,000 or more
-
Business Returns/1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
IAN ligures are
estimates base
d on samples-
money amour
IS are in thou
sands ol doll
Number o(
Business
receipts
cost 0(
sales and
Oeprecla-
Payroll
""'£"'
CoaHlclent of var
sllon (percent) 1
Selected Induelry. size of
business receipts
r"ri',r[
Amount
fr.*;.?;
Business
pfot'lt
loss
ID
(2)
(3)
(4)
IS)
(6)
(7)
(8)
(«)
(101
(11)
(12)
Personal services-Continued
Barber shops
99.005
18.426
iVi2e
B29.226
ii
67.558
846
2,069
8055
18,107
596
5:262
121.898
414.249
11.098
94,231
15,306
20:654
418.514
12.688
' '90
9I
5.3
'92
30.1
Under S2.500. total
$2,500 under $5,000
'424
lio^illL
$200:000 und« $500:000
19.559
3,962
130:699
'jp
,?;"«
30,698
47,466
147.856
19,530
147.894
!•)
92
219
23
'■'z
|S?So3e?|S§So
$lb.0o6.00o"or more ' '
":
'■•:
(•)
'•>:
'•>:
" I
I
'•'^
I
I
z
E
Other personal services
Total
173.788
'°?:6i6
14:217
102.439
102.431
373.897
14:714
80.863
6,499
138.279
1:1
389,996
39.902
Hi?
¥1
4?:092
7e
ii
92
12.6
16 5
'SJefFir ,:::::::::::::::::::::::,
ij?
lltll.
$200:000 undel $500:000
10.246
|:l|
ioe:i72
101,854
11
ii
69: 164
2:434
75:44c
24,125
39'
130
160
192
183
165
26 1
!:'"°
$1 0°do oV mle? $2 WO MO
'■' _
'■' _
'■' _
'■' _
'■' _
" =
''•L
'"' _
'"' _
''' _
'"' _
(•) ~
Business ..rvleos
Total
542.900
243.145
20.304
81.989
16:533
5.430
6,496.345
242.544
242.544
ffiS
18,973
50:270
262:793
35,893
32:252
46,705
33:569
932,799
96,195
196:4<5
1.985,921
-25,845
11
520,769
408,308
2,177.561
ii
491:513
25
42
13"
11
52
4.7
Under $2,500. total
No receipts reported
il
$10,000 under $25,000
$25,000 under $50,000
lit
20 6
$600,000 under $1,000,000
/ll
232.848
85,305
28,425
325
"r
15 7
15 9
i:|"
rj
iE£"~°'°°° :::■::■■:::■::;;:::::::::
I
T
23.438
610,797
ill
293,438
1,26l
10,051
' 1*076
43,031
ri ~
101,057
3,133
120.321
1842
20 1
20 6
13.2
Under $2,500. total
$!:Ȥ unde! $"mo :::::::::::::::.:::::::::::::::::::
1
II
26:048
1
18*078
14,113
2,633
i:6iB
''246
III
ii
1
3° 5
62 9
;isSr lis :::;;::■;■::;:::::;:■;::■::;;:::
(•) ~
■SiSEEo
$10,000,000 or more
f\
i^L
'••_
Fi_
i:i_
"i
P)
i'
n
|:!_
i:i_
E
32,525
32'371
94:322
191.496
1:69?
8,586
29,944
1,730
221,185
1
2S9.137
20,698
73,013
27,722
iii
269.501
109
r
i
25.6
$5:0M undi; 5?b°m0
;:P°
iiill
'ii
¥
|:i
|i
57:146
46,181
t9:eo8
12,973
p:|
J?l
M
297
|ii_
,500.000 under 51.000.000
,5.000.000 under $10,000,000
'■' _
'■' _
'■' ^
'■'i
'■':
" =
!•)
'"' _
'■' _
-
'■'l
z
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
Services— Continued
$50,000 under $100,0
SI. 000.000 under $2,000,000
$2,000,000 under $5,000,000
1 under $1
354.891
448,348
584,022
480.012
15,796
158.866
587.06
4,05:
3,343
Business Returns/1974 • Sole Proprietorships
Table 1.3-Recelpts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts-Continued
(All fiqures are
eslimales base
money amou ts are in thousands ol dollars)
ES^.;l
Business
Cost of
Payroll
Net prolll
Hess
Net profit
CoeHlclent ol var
atlon (percent)'
Selected Industry, size ol
business receipts
Number of
Amount
?usTn'^«.°i
'i."cl:i'pt''s''
Net
prom
lo«
iii
(2)
(3)
(4)
IS)
(6)
(71
|8|
111)
(12)
Services— Continued
Automobile repair shops; Other automobile repair
T
58.879
2.186.413
1.102,724
2.820
1,662
455,423
-2,705
2.649
351.690
5,2
7,5
307
20.8
Under $2,500. lolal
5:610
7.240
20.565
70.054
23:483
3^081
'2!e73
-2*494
14:338
2.649
,!i
IP
I75
K
'■r2:3
fiiiSo
$200,000 under $500,000
1;|
ii
83.255
11
138834
80.277
iii
'E
ii
ii
i:
le?
l!|
= P
'■'i
=
'■•_
'■' _
'■' _
'■'-
'■'_
'•'_
'•L
'■'i
'■'z
E
all
707,350
17:765
40.046
183.664
1.889
1.886
'3! 160
i:
102.589
?103
1.374
"=r?i
i:S
4853
180
18C
260
16.7
$1° undefls.'sor""
$5 oSS undi; l?o"So
35 8
$200,000 under $500,000
^1
71:530
192.236
17:948
ii
14.526
13162
4,666
8.700
19:i65
10.031
e:5ie
7.545
4.690
9:866
ii
28 9
¥1
'r
$2,000,000 under $5,000,000
H
l-l
I
n
'■'i
'■' =
=
i-i
1'!
r!
1-1
'■' _
Total
228.883
3 ISO 294
1.303.061
119.547
385,261
681.827
171.906
746 942
26
50
46
84
Under $2,500. lolal
No receipts reported
83.806
90.625
90.625
25.570
25*547
'li
649
-3:673
iii
27.276
27.276
38.409
1
11
9]
47 2
il°iS;,Sso ■■■■ .^^ ■■■■■■:■::: ;;■;■
3:406
890
659.397
648.243
436:613
240.577
lis
ii
'i'fi
11
38.566
3:35c
227.266
22:73;
62
28 2
66
iii
if
S5.000.000 under $10,000,000
"e
52,053
fr
'■'_
6,798
:-r
=
=
,;-
_355
30 6
I
Total
256.683
1:1
2.909.571
114,541
8:969
19.230
i'?i
21:393
2,867
-184,920
-TImos
140.713
24.294
637.279
29.467
2,6
46
It.
4,8
Under $2,500. total
163
ilESlEo
$100,000 under $200,000
$200,000 under $500,000
3:384
465:53?
8?:302
34.777
33:665
79 488
46:534
65,998
79:948
11
'11
46,468
i
11:
1
20 9
$500,000 under $1,000,000 , .
1
iil
';'64_I
?:656
!|
II
5C
II
;y
^
11
134
Producers, orchestras, and entertainers
T
104.470
i
872.088
iiale?
103,091
42,200
9!
1:871
1.655
16,043
75.559
301,195
26065
1?
8 5
no
12.4
IM^:
30 7
in
ltoi?OOo''CSder^$20o!oOO
'1
l||
13,900
7.351
2:254
1.223
J:JIf
ii
'1
ii
1?
ii
189
712
i:i
$2:000:000 undel llooaooo
n''
'j'p
7999
1.074
P
13.622
13648
!•! '^
11:32?
n"'
n"
';;"
'■' _
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
[All ligures are estimates based on samples— money amounts are in thousands ot dollars]
Services— Continued
$25,000 under $50,000 .
$50,000 und«c $100,000
lis
u^r$»
Under $2,500. lolal
$1 under $2,500
$2,500 under $5,000
SSriS
$500,000 under S
lEio
$2,500 under $5,000 , ,
$5,000 under $10,000
$25!000 under $50^000
$50,000 under $100,000
$100,000 under $200.00
$200,000 under $500.00
$500,000 under $1,000.1
$1,000,000 under $2.00<
$5!000!000 under $l6.0(
Total
Under 52.500. lolal
$1 under $2,500
$2,500 under $5,000
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $200.00
$200,000 under $500.00
$1,000,000 under $2.00(
$5!000!000 under $l6,0<
$10,000,000 or more
Footnotes at end of ta
1,015,513
2,215,728
B.202.533
».512.a97
1,173,S02
-55,885
113,172
-20.826
258,U3
75,87<
1SS.92t
5,508
597,378
l!492!035
136.066
80,761
12.509
260527
388.072
190558
249.920
389J83
Business Returns/ 1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
All figures are
eslimales bas(
nls are in Iho
sands of doll
rsl
receipts
coat of
Deprecla-
Payroll
Net prom
Net prom
Coeniclent of va
nation (p.rc.nt)'
^"bIi»"neM''reMlpir °'
r:r;.?;
Amount
?:ri.°;
Builn...
p?om
loss
ID
12)
(3)
(4)
(S|
(«)
17)
(6)
(9)
(10)
(11)
1121
Services— Continued
Total '^""' """"'
153 795
33
JiME^Eo^
14;47t
Mi
ri
l.lll
-1:245
17.701
13:73f
13.11
2?I
'92
11
263
lioSo und« I?oo'o00
II
l:lli
69B.033
8.830
1
1
ill
54:665
|:|l
5:46;
291.58
66
69
122
\
1;?*'
iisilEo
n"
60.175
40.14S
fi
,p
'P
fr
8S
20,74
,r
r'r
,r
E
Educational servlcoa
Total
1 16 289
56,698
828
828
987
143 771
52.091
179 44
13
Under $2,500, tolal
72:539
74.268
86:786
'slooe
10*343
-i:9?2
34:264
33,36
i
108
126
s;
iifiISs
?
is
7.800
7196
Hi
,?.083
'■1
33,02
45'
45 1
37-
"':
5,000,000 under $10,000,000
'■•I
" =
'•'I
1
'•'I
'••:
'•'E
I
I
I
(•) "
I
Engineering and architectural services
30.937
25^738
28,258
28,258
1.984
356,917
1.160
-10.337
-8.439
-1.898
15^14^
546.126
i?:yl
6.8
ii
23 5
No'rece.pls reported ..-'.-.'-'.'-'.'-'.'.'.'.'.'-'.'.'.'.'.'.'.'.".'.'.".'.'.'.'.'.'.
4.876
936
'5?
iSEIlEo
5100.000 under $200.000
siiei
4.101
'aol
BB
i
i
II
125:788
'67548
47,326
i:|
109:80;
68,882
i
16 7
il
.;)"
^'^L-'^Z.rSA
'26
'i:i3?
,7.697
'■337
?5:i6e
'illt
^26
20,976
4,203
24 9
lit
ir.
I
¥,s°ooZo":r:.oVr''°°°°
'•'_
'■'_
'■'_
'■'_
'■'_
'■'_
•■'_
'■'_
"_
'■'_
'•'_
z
Accounting, .udlllng. ..Kl l>ool<l<«iplng «r,lc.
Total
147.227
1.48),960
62,024
54.499
259.191
698.109
126.409
722.44,
33
5.2
49
149
jfS'sVior"'
52.500 under 55,000
467
23!096
ii
408
ii
1.^]
las"!
21674
45:60<
49
30 2
88
56
96
tO
510,000 under 525.000
11
iF
12:352
89:i84
155.949
'1
196:085
145,016
\l'o
n5
;?;
1-1
'■' _
''' _
'"' _
E
(•)
"e
'■'i
'•'_
'•'_
'•'_
'■':
'■':
|1,000,000 under 5|000,000
:
Ccrlilied public accounlanis
274.824
1
'.'"
lie
2:073
7.160
!•) ^
''667
''' _
!:|
2,66"?
7,250
120
,4_8
"i
iioiLlL
129
155:186
!■!
2.273
3520
3?:992
40.362
1
l;|
92809
188
iii
Iso
n-
IIIIIIEo
z
E
E
z
"e
"e
''' =
''' =
''':
''':
'•' _
Business Returns/1974 • Sole Proprietorships
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
[All figures are estimates based on samples— money amounts are m ihousanjs o' Joiiars]
S«lectsd Industry, size <
$1,000,000 under $2,000,000
$5,000^000 under $10,000,000
Business Returns/ 1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries
(All figures are esl.males based
are in thousands ol dollars]
,„du..ry
-Numb., 0,
^."S".*
•-
"ff-
Net prolll
(tesstoss,
businesses
Business
receipts
Payroll
Deprecla-
,K
Un
«. State...
13 States, total
10,865,386
3.363.447
328,169.438
66.863.361
30.722.399
27.391.496
7.470.131
7,440,305
38.980.898
4.563.494
159.328,956
28.386.446
2.025.276
3.204.479
26,179,215
1 d t 1
24,108,323
2,436,305
Field crop
Animal specially
Cnhei
'■||
26!040!357
■ 61:591
118,286
3:490:32!
jii
1 135:87?
'580:™
26,246,605
'219:06;
II
'191:59s
1,399,677
49,707
-67,842
Olher agricullural services, Iwesliy. and lisfiing
iB
s
193:04f
41,703
-70,643
443:425
34.074
46.156
34.219
1,085,823
i'i
27,556
66:3n
-39.403
56.862
2,969.934
2,446,724
160,761
173,652
366.680
281,372
33.372
29,544
1.829.233
1,569,457
llfZ
S:S
218,80*
old^j.e.,ac,:o„ ■:■:::■■:■:::::::::::::::::::"
'll-W,
:ii;i
32.741.636
5.839.043
1,031,640
42:976
4.560.570
1,101,559
463:i53
494.648
93,021
i:i52:i5i
3.446.824
1,164,664
295:8ee
Jl]:|
2,573,436
SpeciauS'^comrac w?s """'"""^
Plumbing, healing, and air condilioning
Painling. paper hanging, and decorating
'ii
Masin'r?' "lo'ne»ork, lile selling, and plaslering
Carpenlering and flooring
200:865
159,130
2!478'682
ME
jll
II
31.807
39,944
i;i||
|:|?
199:522
ii
Coniraclors nol allocable
50,511
1,267,073
168,973
49,192
226,927
28.809
793,726
99.057
30.581
132.306
Manulaclurlno
212.821
9.116.127
1.676.312
428.518
1.137.973
124.160
1.028.303
225,558
696,149
41>10
i:ii
187,932
62:009
isli
III
786,249
141,271
64.695
76,980
105 692
ss
'"^'t^Z'^' rTT'"""' '""""■ "'■
49,846
23^84
10.250.673
1,225,841
94,541
'I'll
1,017.687
1.340.554
''ii
202.725
145:112
5.720.615
250:260
709.280
466:395
29,776
27.809
781 572
Trucking and warehousing
Olher iransponalion
72,923
Wh 1 sal ad etall Itade
2.198.082
12:355
142,254.896
2,172:566
9.512.606
1,346,105
ill
62o:o7e
ill
48,353
fit
1,661:448
1.275.507
11
84.047.571
4:016:612
2,604,613
5.768,753
848,647
63,764
t.034.045
llMsl
6.080,33a
Olher machinery, equipmeni, and supplies
Farm producl raw malerials
1,900,702
Js:?!
1,22?:002
Helail irade
Building malerials, hardware, garden supply,
and mobile home dealers
Building malerials and supply slores
";i96
106,499,496
liiMse
8,075,563
ill
1,413,865
iMog
6,884,339
406,156
1,039,584
31,287
10:i72
12,805
2.829,187
243,034
II
4.062.044
'i
General merchandise slores
184,37?
20:652:235
17,239,779
3412,456
'BM
32,862
48,995
24?:09?
18,483
'i'iri
2:497:496
64,680
S3
'II
56e:i56
406,238
161.916
Aulomolive dealers and service slalions
^12:689
32,664
35,739,360
3:617:380
''11
17:483
2,000,874
1,614:926
22:907
21,008,973
1,980,105
'ii
867,886
'1
960:05?
Apparel and accessory slores
^?:;?ng^'=pfa"es
Drug slores and propnelary slores
18^519
3762:329
'11
II
312,098
296:246
"9:790
2,408,460
148:366
'i
II
Sponmg goods ani) bicycle shops
Dired selling organizalions
11:
237;053
1:132:259
e:5?7:oo2
lili
1
79:000
ie:396
16,601
257:015
146,486
1,960,005
11
19:940
406,546
22:805
118,908
1
158:688
Wholesale and rela.l irade nol allocable
61,688
1,995,818
90,936
42,582
201,304
34,570
1,202.168
60,524
17,768
117.592
Finance Insurance and real estate
738.029
11.660.480
629.108
496.883
3.574.400
458.020
7.371.496
417.114
324.806
2.194.579
Olher" I'na^ce™ ly r ,
203,'294
752:684
306:964
4^
,,5i;i
2B
614,001
2,370:8O2
27,868
5!
'ills
958.228
Operalors and lessors ol buildings
Olher real eslale " '
507,883
25,317
44 560
404,836
6,808,864
102 427
M
166:406
'||i
263894
4,386,693
'33:227
2,083
85,041
???:S
17,765
Business Returns/ 1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued
I "•>""' I "'E'" I y.',-!
Hotels and olfief lodging
Other lodging
607.120
28,730
53,669
33,268
218,660
99,005
173,788
542,026
5,672,953
472,996
1,109.304
3,556153
5,355,322
2,037,483
6,079,61
1,346,780
2,256,926
1,906,448
1 ,285!029
10,521,555
5,201,893
3,010,997
2,308,665
33,570
825,354
36,028
120,058
53,772
406,91<
23,572
20.469
428.467
73.630
158.040
221.636
114,602
Business Returns/1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued
[AN ligures are es
males based
on samples-money amounts
are in thous
Number ol
SS
Payroll
"•rn"'
Net profit
Number ol
re^lp"'
I .„,..
1 °'?;'n"-
!t.v;o°z
CalKornIs
Florida
All 1 d 1 l«
95S.2S2
3.961.627
847,479
4,534,367
9.495.369
1,104.194
319,894
A 1 1 f llhl
P.j/^e nul, ana vegelable ":'
' 9:859
l!033!08(
459,983
27:?U
69:63<
-17:?95
53.099
16:03'
Mas
646.480
'32:409
87.219
14:631
24,232
31,442
17.633
3.377
-45.736
-7:168
-4.274
Landscape and'hor1.cultural services
Other agricultural services, loresliy. and Irshing
]lfd
29984'
7,953
9,157
-22,084
88,428
54.163
1.653
3.526
4.509
32.96;
iee:706
6.847
1.690
12:252
ii:e28
25.877
Mining
81028
4 142
1')
141B
§;ir^?^~ :■::::;:::;::::::::::;:::::::::::::::::;::::::::::
':287
1:^54
'if.
|:!
1,389
Construction
General contractors and operative builders
Special trade contractors
Painting, paper hanging, and decorating
to:063
'iii
67:042
1£
1:1
ii
76.124
154.293
20.119
26,336
12.34!
1:?i
53.241
'1!
Eleclncal work
B
557:929
118:856
18:°7!
i!?i
2.454
149:335
44:569
i:89C
i
Conl-aclors nol allocable
t,569
124,969
(■)
2.831
8.355
3,657
62,866
CI
1,442
11,670
33 153
38 136
10 574
SS^Sl'"'"'"
.1
205,349
iii
22:867
20,182
182718
il
'5*821
21*835
^TX'n,',^' ,'°^«s"'""°"', ,""""': .'°,'.'
30 631
79 036
143 596
12 766
370 282
55 064
32 474
^^ip'-^^hoSg------
'IB
84°: 102
li
li
'18576
Ir
§p
33!306
n
252.383
15 609 958
1,302,663
196.790
1,068.532
83.834
4,454,224
294.479
64.558
354,623
Wholesale trade
's'oso
196:086
34o'356
875.792
148,373
Si
27.797
1.989
297,038
'1*772
961.047
91*208
39,253
15*029
12,733
'2*606
115,369
t2'889
217,070
12,316,449
1,149,589
ill
158.213
2:655
3,955
766,518
'l'946
3.349,036
248,010
14,342
'2*375
l#f,rf:::™„™....„
'L
Food stores
Olhef7ood°s1ores
2,189
11
•i;Il
1:1?
'Ilii
69:700
38,122
V205
il:'"
fil
1494
'5:724
8S"XtSwe?ers
til
11
'ii??
29,680
19'o03
244,046
209:031
29:469
8.745
6:404
655
1,281,521
78,556
59:626
8,373
?:i
84,777
9.846
63.858
?S,Se%^^S°,:ir„S^^ stores
Ealing places
9,516
ill
75:289
|:|
1
42.526
66.316
11
ill
ll:027
772
1.467
1 4:902
gEHzHr"^^^''"''
diVo
11
242,516
II
11
ii:66i
'2*915
'1*388
iS
30,037
'hi
Ii
Wholesale and retail trade nol allocable
1,151
72.313
n
CI
2,976
5,582
144,141
7,216
3,106
29.585
Finance InBuranee and real estate
Finance
^B
2:846
j;'406
,:i
,ii:S
'.ii
8,671
Insurance agenls. brokers, and service
51,137
Real estate
?eSs"oth« ISIn^buifdinos"""''
4|
iM
Hz
60.446
33:569
1
1
11
8,103
5356
31,479
17,044
133.821
'^l:e?i
Business Returns/ 1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued
jAll figures are esiimaies based
on samples- money amounts
are in Ihousa
nds 0. dollars]
Induslry
?uTn«,e°^
receipts
...,.,
Deprecla-
S=l
?u,7n"ie°I
rs-
Payroll
Hon
(less loss!
calltomia
Florida
«1 269
,23 553
645 993
Hotels and olfier lodging places
Motels, moloi hotels and lounsl courts
Other lodgrng places
11
iili
6:951
-4.853
"ei
99:908
29.332
-6.496
-4.009
Personal services
834.6&1
11
204.170
44.107
45.373
14.690
11.868
7:?6e
142.019
30:976
19.846
'6'!o3
3.270
237.003
33.067
'Hi
59.581
10,735
1
56.929
Other laundry, cleaning, and garmenl services
Photographic studios, portrait
i!-i
Business services
30.350
'11
11
1
lil
26.206
1.306
ITS
^
i;'507
1
^™1?rtl buildings ::::::;::::: ::::;::;;::::;:::::::
27:072
■1
S94.264
719.656
«9:03t
260.625
IS
1
39:?75
2:9?5
!i;ii
32:399
27970
'4'308
16:084
i
11
1
18.770
'El
11
5:859
136.529
98:284
iVoeo
6.380
'Ii
other amusenient and recreation services
-13:190
1
2.350.538
t 085.943
11
22:686
si
3:234
ii
ill
e:i7o
8.139
4.243
'Ii
|2^5^S™ces^^^^^^^_^^ ^_^^
iiS
630.248
94.570
153.865
ill
14.269
12:344
35.004
2:^9
178.795
16.299
27.269
34.716
5.609
2289
38:760
*'S;iS%r'?cco^u"n^la'S?""'""' '="""=
Other services
33:258
"tSI
53.262
ilse
7.24?,
1.404
5.845
89.822
7.474
62.324
8.703
2.027
28.101
8.393
N..U,. ol bu.lh.M no. allocbl.
3.406
37.741
(•)
1.332
3.956
2.442
I6.48t
'■'
541
6.432
Business Returns/ 1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries-
[All ligures are estimates based on samples— money amounls are in thousands of dollarsi
n Business T
I Net I
Jlless
I I Business I pa„oll I 0«P'«">- I
Other agncultural <
213,723
159.6S9
5S,208
73,924
159,35
238.835
37,580
27,685
193,967
819,373
753.235
75.548
1.435,570
608,394
818.904
156.536
191,261
377,835
Business Returns/ 1974 • Sole Proprietorships
-Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries-
[All figures are eslimales based on samples— money amounts are tn thousands ot dollars]
I I Business I
323.036
167.521
99.842
55.673
ir of I Business |
sses receipts
392.540
98:368
25574
24.998
5,749
Business Returns/1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued
figures are estimates based on samples— money amounts are in thousands of dollars]
,n.„„^
tX:L°i
1 Business
I--
ixr-
Hess lossi
K^li
1 'it^
1 Payroll
Dep,„la.
|,w
Indiana
Michigan
All Industries
322,724
8,977.796
666,105
454,350
1 375 132
346,005
11,518,683
1,196,510
500,626
1,626,140
All nonfarm Industries
143,454
2,753,090
295 731
90,563
1,689,902
217 335
174.051
140.302
4i!sei
2.867
138
^f
"1?
fz
'III
'|:|
211.710
FruitMree nut. and .egetaBle
19038
Animal specialty
Other
-]i?d
?r
. "''
;:;-
■H
p
cl
Other agricultural services, lorestry, and lishing '
C)
Mining
928
1 197
...
oltelintng""^™"
n'"
_ 748
,,-3
l-l
Gill d t b Id
3!006
2.292
414I961
39.728
87.59!
34,822
i8>e!
4.937
1:801
679: 16:
3i:eo7
Painting, paper hanging, and decorating
12:564
Electrical work
Masonry, stonework. Iile setting, and plastenng
Carpentering and llooring
Miscellaneous special trade contractors
4:070
43.310
127:840
23*203
'io
21:32?
6:384
BB
48,860
14:097
i
Contractors nol allocable
..767
47.452
CI
(■)
12.870
2.974
94,456
11.820
6.562
16.544
f
143.465
n
f
T
7,926
372,860
118:i6S
155:02(
72.340
4:56C
59,653
Lumber and wood products e.cepi turniture
Printing, publishing, and allied industnes
13.037
Other manulacluring industries
18.909
Transportation. <:ommunlcalion, electric, gas.
11256
281960
30 122
28 112
26,275
i:289
'Eiii
'h
36*789
Other l?ansponalion _ ' ^ ^
3.283
Groceries and related products
6.633
' '782
1.003.198
149I025
33.510
9.493
'l'l26
66.096
CI
13.179
2.222
1,161.800
65.797
1:
15,570
?l;ti
Other ';hoiesaie trade :.;::.::::::::::::::;.::::::: :
Retail trade
Building matenals. hardware, garden supply.
2.403.442
172.934
32.769
1.531
155.074
62.591
l:oi7
4,414,254
78:728
350.564
'3*261
61,267
'1*912
269.134
Building materials and supply stores
,'0*528
General merchandise stores
Grocery stores
Other lood stores
1^966
sepBO
2i:i82
P
11:918
"28
?53:79?
15:978
?'?i?
'M
Automotive dealers and service stations
New and used car dealers
3.246
?56:9?4
36'o84
'2'887
40.881
4.526
1.408
29.647
875
5.963
1.737
'iii
89.999
iiZ
12.492
1,488
BI54
'^650
Dnnk?ng''pla'ies
Drug stores and proprietary slores
P
e5!666
24030
ill
7:663
i
BE
36:721
841
31961
12.060
Used merchandise stores
Sportmg^goods^and bicy<:le shops
Other retail trade
i
28012
r!
'■'467
IB
15*897
47562
31 090
'1*564
33 126
Wholesale and retail trade nol allocable
5.531
152.368
l-l
928
15,576
1,894
71,466
Cl
812
4 773
Finance Insurance and real estate
16.045
223,837
17.496
5,069
85.087
24,524
342.530
19 757
15611
108 795
Finance
Security, commodity brokers, and services
7.473
128*719
13'585
45*824
'5*619
J;l36
'9*290
'2222
"''
Heal estate
Operators and lessors ol buildings
Other real estate
345
847
'1*929
'l'665
29:77°
9406
17,584
15,239
^ 439
'Si
'■' _
F
59318
Business Returns/ 1974 • Sole Proprietorships
-Receipts, Payroll, Depreciation,
|AII figures are eslirr
Net Profit for Selected States and Selected Industries-
ised on samples-money amounts are in Ihousands 0) dollafs]
I "'>"■" I "Tn"' I
i -r-"-
34,534
33,960
32,965
42,793
37.359
Footnoleatendoftable
Business Returns/1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued
IAN ligures are es, males based
on samples-money amounts
are in Ihousa
nds 01 Oollarsl
?:re';se°:
ss-
Payroll
•■="■
^uCe'^e":
Business
receipt.
..„..
Depre^cla.
«
Missouri
New Jersey
All Industrie,
361,615
199,977
9,124,265
6,198,811
602,629
95,055
162,393
326,835
1,051,800
7Z
7,135,676
189,323
733,218
26,750
200,369
20.022
1.322,162
^", "","
-39,896
F.elO crop
Ffu,., tree nul, and vegetable
'6073?
mTs
37727
i5'731
?35:i?4
ljo'507
111,614
-Seal
Voll
59:88f
30:331
'2*473
'S2
-48,921
-42,542
Animal specialty
's'ltg
'7359
!•!
'a'ass
-8.642
'i*671
I'l
1')
'1*693
-3I157
Animal sen/ices, except vetennary
Omer agricultural sen/ices, lorestry, and fishing
'i'ei?
37,070
n
'i'726
'j',5j
1,469
3,063
i7.
O
4060
-5,082
11,956
2,151
MInlna
2,064
16 432
_
1.557
3,118
473
9,774
,.|
644
-573
8l'neT^mrV"°"
,M3_2
I
1,557
,r
,V"
n "
1-,"'
C 1 Clio
28.794
3:405
434!66£
if
11,519
II
'II
203,296
'if
6,589
124,713
Painting, paper hanging, and decorating
16,394
li
Electrical work
Masonry, stonework. We selling, and plastenng
Carpentering and tlooring
I'i
214!544
26757
%il
14'925
52M
72*661
35*948
'1*395
li
Contraclors nol allocable
r)
-
-
D
!■)
n
ri
i-i
!•)
9,734
35,018
Printing, publishing, and allied industries
,;-■
72,423
^8.003
,?,-
""
';'545
6V444
i3*5,8
Other manulacluiing induslries
%7e
86'l35
IS 102
'2902
'7*590
'3*018
129*4,2
37*336
'3*486
18*353
Local and inlerurban passenger transit
T^ruckirig and warehousing
;?r
291,285
29,737
21,308
34,668
n"
197,902
25.965
1*4*285
;|"
Wholesale and retail trade
60.350
3,392,820
211,124
40,741
253,693
49,944
3.356.983
223,120
40,092
308,510
Wholesale trade
Farm machinery and equipment
1,208
242'2S7
'1*941
3,797
38:799
'6*587
^p
'f'
8,180
95,495
IP
Retail trade
Building malenals, hardware, garden supply,
Helail nurseries, garden supply stores, and mobile home dealers
r
182,405
15,998
"p2
'::.:::
9
2.569.294
1:1
3V195
204,337
Olhef7ood°s"res
2782
lllfu
iv"
2:230
20*648
M
HLi
P
h
;fe?
Gasoline service stations
'■32?
125!888
1li
45636
8,198
1,149
^5:593
7,646
5,599
747*333
33*792
'5*026
i'*
Eating places
Drinking places
Drug stores and proprietary stores
6!e47
3,271
ifli
§r
If
'8*179
IE
294:587
7:481
ip
12:604
Used merchandise stores
Direct selling organizations
t4'379
35^925
L
'L
l;L
''Li
7089
:
'■*531
'l'o97
D
n
n
n
ri
.436
74,578
!■) .
8,678
Finance Insurance and real estate
22,525
291 214
14,522
14 406
107,697
18,981
428,075
21,124
11,107
130,701
2Er5:r':~'"
6,254
1-1
'•L3
ii54
,,-
124,064
i
51*485
Real estate
Operators and lessors 01 buildings
Lessors other than buildings
iF
15527
l-f"
12.169
2!526
-"i
12914
206 082
L
5049
n
Business Returns/ 1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued
MS« I ^elelptV I '■""<"'
ptom Number ol I Business I p,^,^,, I Deprecia- I Nel prolll
45,232
CI
42.548
309.050
37.751
14.483
12.802
20.489
5!734
2,315
2,268
35,249
68,887
27,877
144,051
309,929
50,242
47,966
42.254
27.195
22.419
25.497
29.013
3U26
Business Returns/ 1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued
[All ligures are es
males based
on samples-m
are m thousands o( dollars)
bualnesaes
Bu,lnr.c
recipl.
Payroll
Deprecla.
K
7=;;^
Bu.ln...
receipt.
•-
Oeprecla-
lieu loMl
New York
Ohio
15 801424
1 373 136
473 618
13 670 719
1 294 329
526 051
2 168 764
514.264
15.015.703
1 306 432
345.311
11.636.807
1 237 971
393.639
1.861.250
fIu'i? iree" nul, and vegetable
1
1
3""
's'oes
"1
-2;99(
11
i
1
1
Olhef agricultural services, lorestry, and listiing
lis;
Si
'e'ggs
iS
14:96i
?i
iom'I
lo'542
li
25:ol9
Mining
1 521
46,391
2 903
4 676
716
63 096
16.146
S738
13 333
1,300
n'"
rr
-ir
'ssS
50,481
^'233
;:^;i
8!hirm^""""'°" ,:::;;:;::::::::::::::::;::::::::::::::::::::::;::::
9:272
General contractors and operative builders
Special trade contractors
Painting, paper tianging, and decorating
4S
11
40,396
i
'1
36:57:
?ii
1||
4H?
'i'i
18:969
Electrical worl>
1
11!
S082
42!26t
IS!
II
10:40;
I24:'5t
108.83!
11^
14,241
45,229
2!
IS
46.849
Contractors not allocabte
2,384
29,539
-
!•)
8.732
3,553
79.945
(•)
2,611
16.751
10 710
Lumber and «ood roducts e«ce t lutniture
27.S0S
3^10°
42'397
E
17,407
III?.
3,157
16.323
58:80!
468.064
13'527
28,949
48.900
4,069
Printing, publishing, and allied industries
IH
Transportation, communtca.ton. .tectc, ,...
43.739
L 1 d 1 b
104,476
362,e4(
^;'23i
9,997
34,865
41,324
Si 12
Trucking and warehousing
"oe!
C tit d t
i,eoe
17,242
l-l
1,271
3,814
1.426
10,500
!•)
3 596
Wh 1 ale a d tall I d
369 978
28,813
JtlsTt
2,279
2,000,097
48J:254
1,216'871
170,738
39!276
306,249
30§l
9.034
2,592
30:988
152*374
12,389
i-r
vioe
10,203
9i:724
1^2111
206,814
63,018
5,948
7:104
,i:i
12,214
Building materials, hardware, garden supply,
rJd^iriat^Srfndn^pl, stores
General merchandise stores
Grocery slores
Other lood slores
,l:|
106,129
1,205,284
ii
5:086
iiii
11
928:593
743,294
30,580
2,463
1
'TTZtTJtl^r''''''"'
'i^l
'■\tlill
^mI?
'"fol
nr3i
12,478
'■'IIZ
'!:?«
"267
'1
Gasoline sen/ice stations
5,145
1,484
'ItiV,
41,405
6,389
"6:447
,0,083
'Wolll
7,^592
9,746
Furniture and home lurnishings stores
Eating places
Drinking places
Drug stores and proprietary stores
4,554
136,747
24:283
ill
2l:?|
ill
186:926
23:4™
118,561
1,306
4i
1
Sporting goods and bicycle shops
3,239
339,966
l-i""
3,260
8,359
3,975
30:949
70,867
'B
l'e'478
34?:64?
15'855
5 72?
'2175
11 :692
26,876
2,619
64,452
4,713
669
7,410
126,783
l-l
659
17,323
Finance Insurance and real estate
36.632
613 471
55 603
20,926
154 471
35.344
554.646
37 639
18 256
175 102
Other' finance
Insurance agents, brokers and service
58:5"
;:267
5,846
,g
654
9548
278,352
59
3:547
,'.'"
Heal estate
Real estate agents, brokers, and managers
Other real estate
2 160
316.360
18,818
'l'o66
19,885
24,787
■SSj
2668
11
1
Business Returns/ 1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued
TsfT
5W.299
2,995
79,863
?e,25a
133,799
5,783
ir of Business Payroll Deprecla-
53.936
18.544
35,392
329,406
68!304
Business Returns/ 1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued
Tii I '"'">« I
Agriculture, forestry,
Landscape and horticultural !
Other agricultural s
439,626
366,247
15,$61,9SS
14,888.873
8,467,950
2.305,358
1,458,556
138.970
263,547
330,003
242!l60
139,929
75,555
44,216
94,999
575,351
591,830
12J02
622,787
227,33
687,655
669,867
Business Returns/ 1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued
[All figures are estimates based on samples— money amounis are in thousands of dollars]
3.9et
1.866
2.115
35.744
24.620
5i244
2,6<7,4M
62.715
2l!589
416.685
11.651
16.421
356.643
322.664
207.219
213.073
23.333
103.569
43.930
38.304
32.251
35!o51
16,190
15201
52.375
13,380
1.059
128.300
Business Returns/ 1974 • Sole Proprietorships
Table 1.4— Receipts, Payroll, Depreciation, and
|AII ligures are eslimaies bas
Profit for Selected States and Selected Industries-
Payroll
Deprecia- Net (
I Oeprecia- I Net p
286.409
272,471
88.439
:5,652.0«3
20.701, $89
5,232.059
2.582,246
1,075.792
1.401.985
145.743
155.57f
238.05-
1.380.361
8.156.309
375.192
2:965
'128:270
24.520
"28
3.073.830
486.849
3.035
353,642
490,858
189,105
1,037,674
87,241
20:677
331,709
618,724
145,271
356:545
27,766
83,112
296,507
52.820
29:592
401.454
80.758
32:249
68.165
21.702
88,66'
283.434
13.765.962
5.755.589
5.715.1
43.607.9
32,265
2.392,219
910,927
1,411,376
245,575
141,762
122.8
320.179
436:309
Business Returns/ 1974 • Sole Proprietorships
.4— Receipts, Payroll, Depreciation, and Net Profit tor Selected States and Selected Industries— Continued
[All figures are estimates based on samples— money amounts are in IhousanQs ol dollafs]
u.7n?M« 'ic'ilJlV "•»">"
536.187
30,169
21,096
1,250
50.572
.«72.»J9
2.657.107
Mo"!
27:668
515,688
l9e,68C
26i:276
60,229
32,79<
J4<259
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries
(All l,gu,es are eslim
tes based on
amples-money amounts ate
n thousands o
Number ol
Business
Payroll
Net^pr^om
allon (Percent)'
Number
Business
Depreci-
Payroll
Net
N.1
Bust-
ation
prolll
loss
It)
(21
|3|
14)
15)
le)
17)
(6)
(9)
110)
(11)
United Stales. Total
'=
mSmm
7.440.305
7,188,406
30.722.399
3.920.547
45.848.556
38.960.896
::
11
E
i;
0.6
16
13
jj
30.011.463
3,490,325
i:46?:787
flliMl
25
58
2!
26.040.357
1,074.565
-1.163.15<
27
47
Other
206,856
3!496.773
251.899
5e9:64<
609,159
29
50
58
87
46
83
Mlnlnq
896.102
2.969,934
32.741.635
1.031.640
5,639,043
4.560.570
t.2
3.6
2.9
10.2
2.9
3.5
43
(, , ■„
4^9
150752
11.656.299
186.433
1,718.693
920.203
56
Special fade cdnlractors
18.082.689
651.344
3.604.489
3.230.084
15
37
2:
73
73.538
193.863
SI 5.861
410.283
45
59
"
88
Man lad ring
212.B21
9.116.127
426.518
1,676,312
1.137.973
2.7
3.4
4.5
4.9
3.6
6.9
Trantiponatlon, communication, electric, gas,
359.509
1.017.667
1,225,841
1.340.554
3.5
5.4
3.1
other
105,635
2.058 506
143.500
268,917
330,579
37
61
11 6
59
106
Wholesale and retail trade
2.198.062
142.254.896
1.821.699
9,512,606
10,027.434
0.7
0.9
1.4
1.4
1.1
2.5
336.141
33:759:582
1,346.105
1,800.253
106.499.496
i,4":e65
8.075.563
6:884:33=
27
20.652.235
201.574
1.115.550
960.126
26
36
69
35.739.360
270.296
2.018.392
2.000,874
34
28
26
81
352.678
1.010.224
37
35
65
227.944
Olher retail Iracje
61 '668
1:995:818
42:582
9o:93e
'201:304
49
'5
18 9
127
81
127
F 1 c d eal estate
738.029
11.560.480
629.108
3.574,400
, 5
22
40
6.3
2.0
36
10:535
57:454
■130:559
9'7
62
79.716
306.964
1,585.565
53
112
Real estate
507,883
6.808.864
20
29
62
26
Services
2.939.669
51.304.464
2,201,496
7.622.771
17 159 206
0.6
1.0
2.0
0.9
2.3
79:211
' 2/563
607.120
6:572:953
336:075
1.353:886
1.683.915
31
6.482.701
282.652
932.364
1.880.662
32
61
46
696.618
57
65
106
140.474
l^edical and health services
2.208:972
Ollices d physicians
7:803:694
186:927
929.949
22
Oll.ces of demists
142.836
737.041
2:231:533
35
33
109.783
1.346.780
64
152
^™i services -::::::::.::::::.;::
2.256.925
90
741.053
7:852:258
307:996
1,112,399
1 4
28
3 I
59
24
45
Nature ol business not allocable
80 665
1.087.646
46.455
64.605
204.920
5-6
9.4
11.6
14.5
96
12.1
S.4
UlimL industries
103 443
4228 492
119 727
394 316
453 770
37
49
94
,5
10.8
A ricultgre "reir "i^a mL
55.592
463.079
78.113
33.190
-73 931
122
15 6
158
17 1
27 1
16 7
401:025
26,496
-78:i60
12 6
37.921
24 6
25 6
173
53 4
1 937
62.054
3:248
6694
4,229
32 5
410
40 5
53 7
42 4
49 3
"'"•"a
103
14.366
1.415
l-l
-8
327
41,0
so.o
(•)
21.7
44.8
Construction
14.944
552.246
22.557
102.692
51.946
10 3
14 1
22.0
19.6
14.0
32.S
General building contractors and operative builders
9,013
27 3
25 4
23 6
Olher consliuction
2,663
76.279
6.703
11.659
6.097
24 2
35 6
40 3
35 8
312
57 4
Manulacluring
3.406
212.616
12.987
38.132
21.772
19.5
218
34.5
266
23.3
30.8
and sanitary' services '...-.'
16.222
20 1
_26 5
Olher
1.059
ci
CI
CI
-67B
37 5
CI
65
85 2
203
w'hoie"le"lraile' "' " '
'S:?62
'507:021
6:382
18'741
33'268
16 8
125
207
222
17 2
Retail trade
31.060
26.373
125:639
115:772
4.811
■397:809
3.522
11.978
12.902
5.509
40.764
48,755
138
169
5.439
25 9
^329
42 3
48.746
l!l49
4i:065
fi
ci
35 9
55 4
CI
C)
55 7
60
Finance Insurance and real estate
7 778
123.934
4.861
6 767
42.512
14.9
20 6
213
30 1
18.5
19.6
rrisur"ai« agents brokers and service
''l''94 7
i;i,„
19918
' 25 5
'■'325
'■'317
'■3B8
'■'28 3
'''519
Heal estate
4;924
65:366
3,795
i:679
19:430
198
30
26 3
39 1
26 8
34 6
Services
31.082
480.533
19.214
82.501
163.791
6.9
9.1
13.6
13.6
8.2
19.2
Per'sinaTsemces '°'"^'"'^ "'^"^
8.286
24 3
Business sen,ices
5.596
2,151
62:812
7:612
17,507
3.458
29 5
66 3
180.520
89.877
20 6
125
118
213
153
22 3
20 9
2,076
32 5
62 1
Olhci 5.-.rvicci
7 6 If.
',4 289
2:760
1 1 'M 1
14947
14
27 4
30 6
46 6
23
Nature o, business not allocable
n
,-,
(•)
-
(•)
n
CI
C.
-
n
'■'
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries—
Continued
(All l,g.,es are eslim
,es based or, samples-mone
n Ihousands
dollars]
Business
Depreciation
:!::,'!oZ
CoeftlclenI of var
atlon IPercen
t)
lndu51r>
Number
Business
Depreci-
Pa,roll
Net
Net
n!««
receipts
ation
profit
loss
Ill
121
(31
|4|
15)
161
(71
(81
(9)
110)
(11)
,
*'"""""'""
S.925
666.046
39,866
9.838
90.592
9V40
39
52
88
;;
;;
85
A It 1 . dllm
14.9
":":
2,986
_'206
64 3
CI
Omer
34 9
72 3
62 5
Other agncultwe loreslry and fishing
5,213
69,340
8,817
13,349
16,546
90
136
22,
128
174
"lnl"9
274
2.414
467
n
242
30,4
23,0
34.8
(•)
20.5
38,4
Construction
2.306
122.588
5.297
15.345
13.806
14,4
14,5
16.3
12.4
,4.4
22.2
■708
Special trade conlraclo.s
1.465
10:682
7:35(
Olher consl.uclion
133
5:876
485
C)
922
49 4
,75
176
CI
31 6
33 2
20 676
1926
4 919
983
25 1
25,1
26
32,1
30.0
35,2
T r1 tl n comm nlcalion electric gas
'Ibo
'B
5.092
l'924
4:?"
1:°"
326
Hi
43'
366
41'
Other
1,334
3 166
2:848
170
22 7
32
4, 3
25 6
34 3
Wholesale and retail trade
3.761
242.871
6.864
21.505
15,151
9.8
91
14.7
12,2
98
19.5
20 7
23 5
34 8
23 5
22.6
Retail trade
,3,
110
i:o8i
662
291
47 7
394
30:698
2,098
929
6,940
124
CI
Other retail trade
85,685
2,751
6,265
Wholesale and reiail trade not allocable
CI
I'l
CI
("1
CI
CI
CI
CI
CI
CI
CI
"291
'6022
,.';'«
n""
^9.600
,5.6
Cl"
34.3
1:"'
,5.6
39 3
Finance
S «'all'°"'^ "'"''"'
744
1,285
ri
6:572
176
,65
37 4
CI
182
41 6
Services
6.460
132.349
8.835
26.694
30.952
6.8
9.9
138
18 2
8.2
17.3
30 8
35 2
25 6
Pe'sinaTscmcIs '°^''"^ "'"'"
12:496
1:294
302
400
1 389
5:897
46-2
27 6
40 2
425
510
3.877
400
265
17,538
478
8,862
199
185
Offices of dentists
303
27
340
_24t
Other medical services
2,918
s xrdi
2,056
34:970
1946
7:929
123
18 4
27 4
35 1
169
35 9
*,lzon.
All industries
98.678
3.081.671
124.185
368.764
326.454
3,3
49
8,0
9.6
4,7
8,8
87.538
2.602.874
92.460
310.196
327.838
30
45
6,4
7.3
49
7,8
A Ic It t t d 11 hino
;3.«2
504.413
33.438
65.017
il?i
I"
20c
25?
"I
16 6
16.6
186
3"401
18:985
36 3
40 6
37 6
22 4
Olher
25 4
2:352
25:616
1 713
ci
1,092
20 5
32 1
24 6
CI
41 6
Mining
1 166
5.059
633
..,
-509
27,8
26,4
325
n
26 7
28.0
J, , ■„
,,3j
68.594
37.770
11,2
13,1
19,2
19,3
137
22^6
12,342
43 8
Special trade conlraclors
6:204
24 7
Olher construction
26:688
2:889
6:517
1,646
39 8
26 9
28 8
45 6
54 7
Manulacluring
1.26S
53.808
2.312
11.234
5.823
26,4
31,4
31,0
39.7
36,1
29.2
20.172
4.765
28.1
26,4
35.1
o'ther'"^ an ware ousing
'44™
Im?"
(V
30 3
n^ '
59 9
III
Wholesale and retail trade
'lltl
1.395.343
245,274
"■7"
111.537
10,616
24:668
15 4
ll°
2?1
299
8.4
14.4
46.6
Retail trade
21,995
1.126,838
99,980
53,52,
132,679
a,179
6,152
28 4
20 6
354,267
21,855
17,608
I"
158
22 7
■423
990
3,8
33 4
33 2
_i9e
928
23:231
1:422
C)
3:370
30 6
42 8
71 1
52 5
57 6
Finance. Insurance, and real estate
11.260
146.200
8.200
3.910
45.011
9.5
13,6
24 9
30,0
17.2
17.8
437
3,377
161
61
42,161
1,283
'2*540
,8 7
Real estate
6!313
6,736
1,326
27:349
,1 4
163
29 4
32 5
23 6
20 1
Services
33.217
552.636
87.000
150.811
51
7.8
10.8
14.1
7.4
14.6
2:408
Personal services
196
26 5
20 5
6:265
5:132
45 3
20
383
38:i10
2,604
33 5
41 3
56 7
35,746
3,349
1,955
28 2
4.563
15.258
57:40,
142
,28
59:749
1,905
6.860
176
,68
24 2
46,482
23 6
22
Olher medical services
362
30 9
33 2
98 8
2,325
26:613
84
S lemcel
9:566
87:i49
6.285
1i:232
98
,66
23 I
23 9
,72
,90
Nature o. business no, allocahle
1.367
8.223
(•)
(•)
1.516
28.2
59.1
C)
(•>
48.4
58.6
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
[All figures are estimates based on samples— money amounts are m thousands ol dollars)
Net prollt
Coelllclent ol va
.tlon (».rc.
ir
Hess lossi
Deprecl.
Payroll
Net
Busi-
nesses
receipts
loss
HI
(2)
(3)
(4)
<S)
(8|
(7)
181
19)
1101
(111
«Mn.„,.r,e,
339.577
470.804
AIMrmarm Industries
66.458
3103105
96 061
252,867
3^
^',
66
4.
95
Agriculture, forestry, and fisfitng
llf.l
i:o42:4o;
136.673
tir,i
]]lf.l
9.6
;;';
]li
!"
10.
14 8
64,992
206,655
Other
Other agriculture, lorestry, and lishmg
2!870
79:964
4:767
9:234
7:769
20 8
31 4
36 6
36 1
30
470
MInlna
385
36.802
1.813
2.022
6.329
21,7
25.1
30.6
37.3
2i.e
20.9
J , ■„
13.62!
317.871
10.721
32.094
52.151
18.4
114,145
_24 6
O'lher construction
824
34:120
(•)
ci
5:858
34 5
37 4
Cl
37
96 8
Marulacturlng
2.685
116.589
6.248
19.701
19.977
19.4
21.0
24.0
32.2
21.
37.8
and sanitary' services ! ,,'
6.047
167.706
19.979
18.33f
Tnjcking and warehousing
ie:446
932
19,170
ci
2,474
33 5
646
Cl
Cl
56
83 7
27.157
23.696
101.138
105,781
5,8
59
8.8
9.6
7.4
16.5
sies?
'351:521
6:047
16:868
26:i65
17
32 9
365
22,973
1,497,026
17.765
83.779
76.966
95
13:92!
4:394
2!632
Direct selling organizations
45:002
Other retail trade
7:42S
399,687
29: 124
129
29
Wholesale and retail trade not allocable
327
9,659
(•)
ci
630
54 6
29 4
Cl
Cl
256
66 4
6,952
73.883
3.909
1.086
27.062
19.4
17.7
19.6
31.6
17.3
28.6
Real estate"
4!708
42:542
2.881
CI
1 1 ,802
26 6
25 2
24 7
Cl
23:
320
Services
25.491
404,730
22.897
64.744
119.712
6.2
8.5
10.4
13.6
79
19.0
Hotels and othei lodging 'pieces ' ' ' " '
iill
iileso
-2:305
29 7
365
455
66,582
5:092
16.379
27
Business sen/'ices
1,466
46 3
motion pictures
1,663
14,529
2,441
-1,326
24 6
25 7
24 9
32 3
Medical and health services
2,029
104,398
3,700
55,178
163
128
20 6
130
82 5
OHices 01 physicians
33,279
196
15:
27 S
153
85 1
Otiices ol dentists
258
2,618
Other services
■/!062
75:656
3,315
23:232
126
182
22 8
38 5
18 2
38 1
Nature ol business not allocable
1.042
47.354
1.609
1.498
3.541
30.2
37.3
46 3
47 5
37.0
80.2
1.080.579
35.358.868
4.641.844
Al" "'t'" 1 d tl
956.252
32.125.103
847.479
3.961.627
4.534.367
1.2
20
j^
3.3
19
33
A riculture loresl and llshin
227.984
86
105
11.2
9.9
84
"m"
20 7
38^865
-191:346
71,997
i:456:782
100: 164
330:019
209,422
129
Other agriculture, lorestry, and lish.ng
41,312
650,535
36,216
137,146
120,507
124
139
20 6
104
143
Mining
2.979
61,026
4,142
5,969
-3.174
19.2
184
24,4
37.6
19.3
18.3
63,682
3,495.180
76.343
50
66
too
6,6
16872
1,334,324
23284
188:836
44,360
1,911.475
45,944
435,325
247:444
122
Other construction
2,450
249.361
7,115
46.608
15,762
25 2
22 7
22 7
30
28
459
33.153
1.563.117
65 164
344,805
174.252
69
8.9
11,8
134
95
13.6
T rt tl c icatlon elect Ic
30.631
79,036
10.1
18.6
17.9
21,400
'840; 102
67,472
Other , ,
9,231
297,191
11,564
37:i06
35:540
132
22 1
25 9
373
193
22 5
252.383
15,609.958
186.790
1 302 863
1.068.532
2.5
3.2
4.5
,^
3.7
J.7
65
98
74
'?2
2; [5™
'2' 136 563
'19 653
'■l58'834
766:518
92
III
114
Automotive dealers and service stations
24:236
28:660
270:386
24l:046
Ealing and drinking places
27,424
i:689:t47
39.575
334,401
109,562
92
Direcl selling organizations
65,010
242,516
5,200
-3,253
163
162
Olher retail trade
43
59
. "
66
1,151
72,313
(■)
cl
2,976
33 7
46 1
C)
575
46
5,6
Finance
'l27!312
28:273
17'5
Insurance agents, brokers, and service
22:692
406,715
11:240
38:406
156.840
182
Real estate
1,143.416
60.446
30,639
280.587
45
73
138
26 1
68
11 5
421.269
7.672.808
324,876
1,287.070
2.199,338
1.9
3.2
3.9
5.8
30
5.0
Hotels and otner lodging places . ,
174,169
-4.653
23 9
27 8
22 8
49
136
14 5
16:260
204:778
molion pictures
40,734
479,422
41,569
41,886
-6,191
20
2,350.636
64.337
339,347
1,059,251
70
22.686
134,240
568,610
58
83
343
Ollices ol dentists
9:948
21,657
304,332
170
88
67 8
19,994
77:542
166,309
109
282
276910
227
Olher services
106:979
1,215:769
50:68 1
176: 163
39
?B
64
157
'"
102
Nature d, business no, allocable
3.406
37.741
1.332
Cl
3.956
21,6
61.7
456
Cl
42.4
79.7
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
[All 1,
ures are eslimales based on samples-money amounts are
n thousands o
=-
'-"•
Payroll
(less loss)
Coe
llclent ot va
allon (Percent) <
Industry
n!?
?r'r;:^
allon
Payroll
prol'lt
loss
ID
12)
13)
(4)
(5)
(6)
— m —
18)
19)
(10)
(11)
Co,o..o
4.700.912
457,595
593,655
151
96
All nonlarm inOusln.s
126 398
103 877
35
59
5
99
A rlcullure "lolsT "lnr|'s"r,
34,S46
1.028,077
124217
38.982
51456
138
14 2
26 8
152
14 6
32:515
i,ooo:eie
9.M1
389,190
66:127
213
22
Livestock
14,065
469,367
36.260
15:926
24 4
214
22 5
32
142,261
20.160
8.878
315
33!
35 5
49 5
Other agriculture, loreslry, and lishing
2,331
27,259
5,115
ri
59 3
Construction
16.933
601813
18174
106,834
91412
10 1
14 9
19 5
195
13 4
52 6
General building contractors and operative builders
tl:!!:
356:i42
63:154
939
72,028
fi
ri
10715
42 2
42 5
n
ri
43
ri
n ,„, rt„.
3 986
138 111
7.122
33.738
21.218
20 3
36 1
38 1
40 2
48
Trrsportatlon, comrnunlcation. e„ct«c! gas.
3:271
'^"i
9,060
12.163
3:257
ii
?il
,"°
,r
ii
Trucking and warehousing
546
Wholesale and retail trade
35.065
1.865,311
29,472
158.083
108,588
6.7
9,3
13,0
13.1
10.9
17,4
6.465
438.042
6,906
25,311
31,455
17 1
22,49!
132,545
Eating and drinking places
2:977
191:245
4:536
29 5
Direct selling organizations
8,789
18,085
276
ci
i:526
215
28 8
29 5
Other retail iradi
11,958
571,717
8.382
54.304
36,960
163
187
."'
279
C)
ri
1")
nnance. Insurance, and real estate
14 073
188.582
4.620
11,701
81,958
10.5
15.1
18,7
35.3
28.5
'256
-383
Insurance agents, brokers, and service
4,271
74:382
27'
Real estate
9.544
99,453
3:109
2:129
45:271
127
173
20 5
54 4
26
Services
47.602
632,675
28.592
93,644
220,207
5.8
10.!
14.1
21,6
9.2
240
Hotels and other lodging places
1,20(
29,283
4,830
35 C
24.845
86:162
motion pictures
4.498
19.342
C)
1,853
35 2
ri
Medical and health services
3.777
202.583
4:792
30,117
96.410
172
195
23 7
152
Oflices of physicians
1.131
80.314
1.871
11.143
23 7
20 6
27 8
20 7
Ottices o( dentists
13.395
44 5
1:536
51:230
CI
6.305
Other services
li:462
95:524
6:328
25:605
11 7
, 28
28
53 5
219
28
Nature ol business not allocable
...
...
_
_
C)
...
C)
_
_
(•)
C)
,„,_,„ — '
110 699
3 445 048
97 555
385 501
632 451
^j
59
84
111
154
All nontarm Industries
104.709
3.336,554
87 118
378.710
654.488
39
60
8.5
11.3
5,2
10.7
7.484
116.289
11161
8.002
-19.225
299
295
30,4
29,3
38,0
38,7
H-r^.^J""'"' '"'
108,494
10437
-22,037
_36'3
46 6
38 9
'^206
77'852
'2^i
4 549
-9*313
''582
''397
''324
39
''73 7
' 34 1
20:461
2:242
1:494
724
~ 2:812
34 6
49 8
39 B
ri
53 1
33 3
Mining
307
2.943
228
-
-868
30,3
30,6
33.9
_
49 5
492
t1364
17.9
25,0
15.4
21,1
Special trade contractors
ci
ri
ri
ci
ci
CI
ri
ri
ri
n
C)
2,487
Transponation. communication, electric gas.
4.792
239
42.0
26,4
42.9
Trucking an() waiehousing
61:922
34 5
30 2
65 1
Other
1,456
2:086
5.424
5:764
33 6
31 5
36
45 8
Wholesale and retail trade
29.118
1.521,645
110.956
157 742
8.0
9.7
12.7
16,6
10.4
272
'"I?
52:614
21:202
1,?25:722
15.668
93:1"
103,407
88
179
Food stores
1,962
177,386
13,331
13,276
292
27 9
309
58,0
327
1,145
189,687
636
9.549
31.7
280
32 7
31,9
35,2
57 4
Eating and drinking places
3,010
192,261
24 6
283
317
34,8
30,8
90,9
Direct selling organizations
17,956
203
44,8
410
Other retail tradi
25 6
173
36 9
i:i26
8:052
l"i
ri
021
37 1
39 2
CI
Finance Insurance and real estate
10 585
258,440
8 485
23.652
50.163
11.8
18 5
26 1
891
16,3
20,8
Finance
90:445
6:353
37'4
465
Insurance agents brokers, and service
18,186
332
40 2
Real estate
8:390
lli:067
7273
1,288
22 5
29 9
39
219
24 7
43.944
788.698
30.658
117,098
313,675
5,8
8.8
15.1
17,4
7,7
16.0
Hotels and other lodging places , ,
l^iggj
V'972
24'875
''l71
''253
33 5
''38 5
'"'24 3
''53 1
Au?Silf ."pa" and services
10,301
130:242
1"''
ie:939
45:668
3,522
37?
i-r "
23 9
rf ' '
«l
I' 7
motion pictures
57.992
4.025
2,851
10,589
192
33 6
431
37 4
Medical and health services
8:1 46
9.340
34.752
139,751
124
179
125
Otlices ol physicians
12.497
24 8
24 9
33 9
25 5
6,769
23 9
25 3
Other sen/ices
12:101
151:934
6:121
58:534
11
23 8
48 7
26 4
Nature ol business not allocable
c,
CI
n
C)
C)
CI
C)
(■)
C)
C)
C)
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
[All figures are estimates based on samples-money amounis are in thousands of dollafsj
Field crop
Other agnculiure
Mining
Construction ....
General building
Special -
Diher c
"lelail ti
Eating and dftnkjng plai
Direct selling organizatu
Other retail trade
Wholesale and retail trad<
Insurance agents, brokers
Real estate
Business services
Medical and health sen/ic
Otiices of physicians
Offices of dentisis
Other medical services
Legal services
All nonfarm Indus
Olher agnculiure, forestry,
Construcllon
General building contractc
Other conslfuclion
Dther
Direct selling
■tnance, insurance, and n
Real estate
Holels and other lodging
Medical and health servic
Of1.ces Of phys-cans
Legal services
Other services
Footnotes at end ol table
109.390
105.599
42.886
30.590
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
n thousands o
doilarsi
-7--
?^'s;u"
Depredation
Payroll
z^r,
allon (Percent)'
niKliia
relelpt?
"'.I'Z'-
Payroll
p^:;,.
:si
(1)
(2)
(31
(4)
IS)
16)
18)
19)
110)
11, 1
Florid.
All lndu«trtM
36a 0»)
57
31
57
1
9,688
919.347
646,480
11
i
i:i
1.481.725
?2f
35
5.0
1!
5.8
Ii
82
1,5
Otlwt agnculture, loteslry. and lishing
26 8
935
4ii
1.418
30.57C
'1:235
233.865
'?2:325
-1.865
34.2
40,0
57.3
'"'il?
26.2
348
isv^arcinrc;^?" '"" °'"'""'° """""
170
24 9
563
Trucking and warehousrng
12,7M
2:971
370.282
32.474
B
B
27.2
Whole d tall t d
•3.834
ii
loleisel
20:733
11
66,866
7.2,6
209.66S
4.3
:|
i?
ii
1
12 6
Food slores
Ealing and dnnking places
Direcl selling organizations
37 6
'~,^---o...'..se..e
44.071
593.671
36.062
22.059
,,:956
'"■l"
5.(
il
il
27,6
•1
1
26!206
Hi
355.947
^"ill
376.404
1
II
,6!
23 9
in
1
E
toe
Personarsennces
i^
molion pictures
Cmices 01 physicians
1S!8S6
IB
,67,561
1
5:243
II
11
,86
^l
ii
m
1
!i
2.442
541
24,3
37,1
.26
,•)
37,5
G«>fgl.
2,3.723
7.255,738
32,757
735.462
819.373
43
5.0
1,1
75
65
All nontarm Industries
BO
58.208
,!045!68,
'52:756
33:ol2
II
27:452
1^
34
27 7
1
25,5
29 4
^■^Scrop
987.417
ii
Con.lructlon
General building contractors and operative Builders
Other conslruction
22.745
41
36,453
11
98.799
29
"]
i?!
Manutacturlno
2 873
11269
47 4
60 6
Tran.po«a.lon. communlClon. electric. „..
5.765
':Ili
,6:2,5
,966
'6:"3
32 2
Is
Ticking and warehousing
^;2
Wholesale and retail trade
52.916
43!201
'779!369
878!675
40.399
7:,62
,2
238.835
1!
1
56
62
24 5
?3 5
n''
i
'96
30 9
154
Retail trade
Eating and dnnking places
wsE3'E"I'"Lh,e
il
Heal estate
\'f"
,78,526
18,367
n ^
50.963
Cl'"'
,8,
244
'■£
[•)'"
54.904
,34.869
41.937
135.011
36:420
45?
,8 4
i
11
46 3
7,0
,66
25 6
17 6
42?
motion pictures
1
11
1,746
4,864
^;'o87
15:, 73
, 78:829
24932
,69
1
29 2
28 2
1
,|
1.340
(•)
n
n
5.366
36,5
'■'
'■'
'■'
48,2
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
lAII 1.5
ures are eslmalcs based on samples-money amounts are
n thousands
dollars]
Number ol
S^
Payroll
Net prolit
Coeniclent ol variation IPercent)'
Industry
Number
Business
Deprecl.
Payroll
p^om
Z
It)
(2)
13)
14)
IS)
(6)
(7)
18)
(9)
|10)
(11)
--
807.460
25.167
77,634
166.084
All ronlarm InduslrIM
iin
'^■Ve^
IM'.
73,176
144.638
20^6
226
363
26.1
4.2
1?
90
41.2
43 3
1.982
36,078
1.083
28,223
3.845
2.872
649
1.633
1.182
42 6
46 8
Omer agncMute. loreslry and l.sh.ng
1.31t
10,346
2:394
152
33 3
22 4
CI
33 6
30 1
Mining
(•)
(•)
!■)
-
C)
!•)
C)
(•)
-
!•)
C)
'1^'
S!i?
1,709
"ill
10,109
274
28?
Hi
Ill
rr
ss^^sr^"""^'"-^'"'*'^
611
t.565
31,393
1.137
l"l
(•)
CI
CI
C)
CI
CI
CI
C)
CI
C)
t,B82
18,719
20,077
1,367
2,552
',fA
19.5
..,'"
16.7
30.S
32.3
41.9
TrZp"r.r.l, communlcallon, elec.-lc, ga,,
57
Other'
1,770
15.391
1,118
C)
3425
13 1
167
188
CI
173
" *
^^^^^
'dll
ni^l
'■?e!
1:989
"'704
13"
22't
III
12.4
if!
16.0
30 2
6048
286.263
4,202
445
48335
3:648
476
79:733
686
Ealing and drinking places
Direct selling organizations
Other retarl trade
779
3:025
215
213
3,696
27 9
33 2
2,740
6.198
196
_260
Wholesale and retail trade nol allocable
ci
ci
(■)
CI
CI
CI
C)
CI
C)
CI
4.758
62.666
2.628
2,956
25,834
7.4
9.9
12.8
257
10.2
14.6
Heal eslale
20,380
'l'620
1l'219
'''133
'''l8 3
''20 6
''410
'''179
'mi
3'305
2,092
14.905
89
11 8
152
29 3
122
163
Services
12.769
183,151
6,451
23 551
69,159
4.6
6.8
8.5
11.8
. '"
15.6
I'i
17,621
C)
'hi
•'I
'''14 2
'"23
'''31 6
''32 5
''21 3
''63 8
Bu'sTOSS senses
189
22 5
28 3
44 5
25 8
t:6S9
64:882
6:885
177
127
556
30.239
■910
164
578
2:922
10:611
459
4:204
7.716
Other services
164
_ie3
_299
22S
2:669
(*)
ci
-576
"iZr°'""''"°
40,904
2,395,524
159,941
351.155
36
::
5.5
::
:;
Ainndustrles ,^, .^.^
95
d fi ni
1043 928
109484
59 635
188 673
73
7.3
9.0
8.4
12 6
'11
136:052
186
13:380
-21.137
136
other
120
14 2
Other agriculture, lorestry, and tishing
2:172
26:274
2:326
1.889
7.516
27 8
22 3
22 1
377
31 5
49 7
MInlna
263
789
53
C)
152
367
6.8
26.7
88
389
6.179
'0.»|
38,834
30.836
15 7
10.0
262
^26
ill
28 6
Special trade conlractors
19:020
86
omer conslruction
■705
23:553
3,651
5.631
24 5
31 4
46
27 3
43 6
Manutacturinq
1638
93 436
6,768
18.892
10,827
13,1
175
19 9
25.0
175
573
, ^„ , „ , ,-
1^269
69.350
5.878
4'890
4059
Is'?
Je'e
216
23 3
"0
221
32.7
357
Olher
1 1 ,079
856
1,907
30 9
359
56 2
33 9
43 8
198
Wholesale and retail trade
12,093
13 474
49.436
40,191
49
6.1
8.2
90
7.6
16.7
1627
166:756
2:987
Helair trade'
521,845
10.028
i"
rll
114.648
1.542
4:237
I74
|3 2
8,628
59
2.666
165
Direct selling organizat.ons
3'057
169:967
2844
|'>„^
97
iss
15 3
163
15
33 7
'487
'459
ci
2.859
25 1
36 9
36 3
I'I
35 3
633
and real estate
'-19?
39,747
2,417
684
-226
36?
.'"
ci'°'
41.2
570
222
21 6
23 5
Heal estale
2,392
24,529
1.975
146
9:532
130
156
21 3
33 3
179
25 6
'3.036
'"'067
":Im
"■"4
55,970
224
3"
265
"?
4"
Hotels and other lodging places
2:210
172
25.580
2: 169
190
24 5
26 9
7,873
887
265
2.010
6.820
25.183
139
76 5
2,760
11.684
216
166
OILces 01 dentists
21 8
27 9
432
22 6
Olher sennces
3 700
36:370
1,905
4:543
10,462
93
169
195
31 •.
'52
25
282
4,081
C)
(•)
1.480
33 8
34
CI
C)
46 2
9« 1
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
[All figures are eslimaies based on samples— money amounts are m thousands of dollars]
3.265
1,857
1,803
2,265
140.149
1,435,570
310,637
210,265
162,260
769,384
357,307
206,903
205,174
«.24S,9«'
2,753.090
37,354
3,559.008
1,003,198
2,403.442
447,199
967,332
211,601
39,598
837 712
152,368
Dspreclatlon Payroll
504.876
32i.212
152,433
3,215,850
2,098,686
210,523
146!652
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
[All ligures are eslimates based on samples— money amounts are m thousands of dollars|
Payroll
atlon (Percent)'
receipts
(less loss)
.ih.
Business
receipts
Deprecl-
Payroll
p^l,
z
(')
(2)
13)
(41
(5)
|6|
17)
18)
(91
(10)
(111
Iowa
306,266
129.324
10.867.455
843,775
518,829
1.768.497
3.2
38
64
3,8
* 'irronCl lndu.lrl.5
124
A9rlculture. (orMlry, and Hailing
5 916 574
508333
100,020
1 155 736
5,
53
80
53
.21
Farms
5:886:07C
505:639
99,16!
i:i45:i32
52
s':
6;
53
12'l
269,036
862,39!
6!
13 2
67
24 4
Other
18:42^
Other agriculture, torestry, and tishiog
2!<9e
30:504
2,694
n
23 6
34
C)
36 6
76 3
Mining
391
7.096
466
(•)
S12
50 7
37 4
46 7
(•)
426
48.8
Conatrucllon 77'r! ry T! !^!'^^!!^'''^''^^-'^ '-^ '^^^
18.824
624.194
19.992
100,391
114 161
9 1
130
172
20 7
12.0
228.977
4,626
37,375
23:677
242
25>
33':
394
26 8
984
346,573
12,127
53,010
85,300
too
26 5
J38
Other construction
fi
fl
CI
Cl
C)
Hanulacluring
2.486
93.024
4,786
11,265
13.205
23,2
38,7
42,9
51.4
36.4
65.2
and aanllary' aervlcea ' '. .
''939
351.176
36.823
33.014
26.522
13,6
III
2"
sli
20.0
32.4
Diner
ci
ri
{■)
-
CI
CI
CI
Cl
-
C)
Cl
Wholesale and retail trade
42.436
3.060.280
40.475
166,545
176,525
5.8
7,9
9,9
9,8
7.9
18.9
1,225 042
34:252
1,829,655
29:355
129:34!
126
281,925
3.551
8,227
26!
214
35 5
26 4
27
686,035
6,581
32,698
197
192
25 1
Direct selling organizations
Other retail trade
i!oe4
5:583
(•)
ri
-84
38 9
48
Cl
Cl
562
51 1
Ft c 1 a ce and real estate
10.870
129.462
4.766
6.642
57.616
12 1
14.2
18.5
30.6
15.0
25.3
'4787
62.076
30 5
Real estate' '
6,433
3,543
25,181
168
20 1
53 4
20 9
33
42.015
663.925
28.009
97.593
220.427
6.8
9.0
13.2
14.8
7.7
17.5
814
23,120
4:64C
14,499
32:052
_320
30 9
30 4
34 6
90:568
34
85 8
Medical and health services
220:253
Offices 01 physicians
1468
89,083
2:057
53:252
163
Offices of dentists
83,397
12:663
39,885
25 2
22 6
27 4
23 6
i:607
49 4
36 5
42
Cl
27 C
36 6
58 9
Other services
1.064
88,910
2:582
11,295
23,977
37 8
(•)
42
23 2
36 2
Cl
Kansas
6.966.110
424 792
387 738
1. 125.964
4,1
77
6,8
4.9
Allnonlarm Industries
112.468
3.788.369
99.775
300.938
539.579
3,9
4.7
79
8.0
4.7
9.7
124.999
3.231.804
328.771
89.608
591.233
7,0
7,7
9.7
12,0
8.1
12.1
325,017
86,800
586,385
58,425
629,598
83
20 7
27 9
215
40 C
Olher agriculture, torestry, and fishing
2! 723
34,063
3,754
2:808
4,848
23 2
40 6
35
69 7
40 2
Mining
3.937
158.520
9.917
21.882
21.923
17,0
17,8
28 8
44 8
14 5
19 1
C„„,„„^,l„„ '
245.056
51.589
10,8
13,2
278
253
154
33^6
336
18730
34 5
28 2
Other construction
' 151
29,214
1:417
4,953
35 9
39 9
55 3
55 3
1.045
68.474
2.282
(■>
9.650
329
42.5
41,6
Cl
39.8
50.5
19.726
27,3
Trucking and warehousing
852
9.838
ci
ci
3,769
40 2
55 2
Cl
Cl
71 9
32 6
Wholesale and retail trade
32.497
2.257.448
26.831
137 331
153.110
65
6,8
111
106
B.6
15.9
■595:652
7:377
19:333
163
Retail liade
27:509
1,627.355
18.872
115,342
109:825
122
984
167,102
1,193
10,467
6,588
216
635,849
30,490
27.496
152
40 5
Eal.ng and drinking places
122,598
23 3
32 3
."'
49 4
27 9
Olher" re1aiMra°df""''"'°"'
'n"
668,932
8872
55.369
t.5,204
Cl"^
Cl'"
^155
c'"^
149
306
215.181
72.621
Finance
iV
rf^'
ci'"
Cl"^
(•)'"
cf"
Cl
Cl
Cl
8:558
112,693
1,384
34)7
38:362
22
19 5
38 7
«?
19 7
20 4
Service.
36.295
573,040
22.186
72.833
197.626
. "
10,2
14
17,5
. "
24.0
Per'sona1"seri'iccs '"'"^'"^ "'"^"^
t'0'273
t I'^OSO
'6 414
25',76
29792
'''12 7
''23 7
''34 4
' 42 1
' '190
"555
16:i59
2:954
38 9
31 9
266
25 3
192:691
94,779
20 2
122
Offices of physicians
20 3
Offrces of dentisis
24 7
Other medical services
34:406
OlSe, services
•(173
3232
n 441
23:050
129
10 5
27 3
39 2
24
53 6
Nature o, business not allocaoie
3.067
63,690
85,
3.310
8.486
228
37 5
50,0
52,2
,3,8
78.8
Business Returns/ 1974 • Sole Proprietorships
Table 1.5 — Receipts and
lAII figures are esli.
Profit by State and Selected Industries — Continued
based on samples— money amounts are in Ihousands of dollafsl
5,270.450
240.634
4.362.584
126,047
1
11
240.237
131.32B
79.457
29.452
81.237
22,628
154,061
162'l95
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
> ate in ihousands ol dollars]
brrs?;
ri!c'il"s'
Payroll
Net prolll
Hess loss)
CoeHlclent ol va
IndiiBlry
£.
%"c*rs'
atlon
Psyroll
Net
profit
z
(1)
12)
(3)
14)
(S)
(7)
(8)
111)
«a,„.
5«,97»
1,840.220
1,573,834
79.295
56,021
185.627
153.267
249,286
224,968
::
"
66
6.7
5.0
12.6
All t 1 d t 1
Agriculture, lorastry. and fishing
IS 249
38,144
42,086
116
14 6
18 3
19 9
17 1
29 7
Farms
Field crop
'":
Livestock
2,270
22 9
32 2
23:
45(
Olher
4.718
16i:996
13:589
25:30)
17:356
24 5
25 7
29
27 3
309
43 4
4,662
70126
3,764
17,766
165
27 7
125
(•)
!•)
(■)
(•)
(•)
(•)
n
(•)
(•)
(•)
ConBlruetlon
6,676
225,506
11,605
39,878
35,595
8.8
123
23.2
16 1
12.9
34.5
GeriBial building'conlraciors^nd'operaWe'buMers " ''
18'i
21',
5,462
138:370
8:723
25:495
24:602
29 1
259
39 4
397
12,029
1.505
1,970
27 6
34
53
42 5
79 1
Ms
4 044
117,978
8.565
19.464
15,339
13 5
15 1
17,5
20 7
16 8
43 3
TrIpoL>n.«.n^lc3,lon,.l.c,ric!,s.'
2,373
67,282
10,386
129
191
196
304
35.1
377
Trucking and warehousmg
''764
20'(
214
24:779
■505
1:001
4634
26 8
38 2
29 6
53 3
75 2
43 3
Wholesale snd retail trade
13.901
800,382
10,839
47.664
47.692
5.2
8,0
7.6
9,1
6.6
14.1
149,505
1.882
6.71'
9,756
6.567
35,67f
Ealing and dnnkmg places
1:594
43:762
i:366
182
22 1
219
278
Direct selling organizalions
2.107
8,945
2:385
129
318
40
43 5
Olher retail l.adS
4,766
161,256
2,922
89
120
14 2
436
5,720
ri
2,058
37 3
43 3
I')
65 5
66 3
Finance, Insurance, and real estate
3,397
44.294
1691
2.726
16,696
11,9
17,7
26 7
30 1
19,0
29 4
Finance
"ges
16,408
'''46O
'5*462
' 22 8
' 27 6
''429
38l
' 26
'''56S
RMl*e"sllll'°""' '"°''°'''
2.391
27,692
1,165
864
11,163
23 1
33 9
46 6
25 7
30 5
16,286
246,772
13.908
34.034
80,96!
4.6
63
9,3
10.9
6.2
15.5
Holels and olher lodging places
30,530
37 4
Automobile repair and services
1:329
32:892
20 6
24 2
217
46 4
motion pictures
1.955
10,421
1,112
1,265
145
25 4
22 8
38 2
22 2
86,216
12,798
45,236
102
9:
66
40 6
107
18:475
9:20£
4:442
22 4
24;
oiSer sen,icas :::;:::::::::::::::::::::;::..
3,566
26:643
1,466
3,590
9:345
10,0
25 7
34 5
168
28 3
(■)
1')
_
_
(')
(')
CI
_
_
C)
C)
Maryland
All Industries
155,383
4.384,735
136.604
512.403
779,794
4,4
5,3
7-9
9.2
4.9
14.3
All nontarm Industries
137,666
4.169.992
116.582
499,573
741,308
3.7
64
63
g.s
4.6
168
A 1 It 7"T"d'ii"
21.5
20.7
22.4
23.3
2«.I
35.8
250
33?
138:987
li:068
4:870
35:3
39.6
3:869
71,935
9,309
7.454
268
■ 35:3
Olher
2,060
3,621
1,645
^506
626
50 3
Other agriculture, loreslry, and lishing
6,352
42,007
-3,546
38 1
35 6
64
(■)
31 5
92 4
9.8
Construction
14.785
732.338
17.409
176.103
114,605
10 4
143
18,1
20 3
136
3:534
196:612
2:463
27,062
Special trade contractors ' , , .'
10,491
521.268
13,805
146,948
80396
_125
Job
164
Other conslruction
1')
D
n
n
Msnulacturlng
1,997
75,9:5
19,286
2,739
27,3
34,0
42,5
59,6
41,5
56.8
Transportation, communication, electric, gas.
!?:^S;
19,798
Trucking and warehousing
?:"'
1J:m?
?T?oe
231
306
353
n '
352
6l'3
Othc:
5,634
74,620
5,384
ri
12:396
166
32 4
33 1
ri
26 2
49 8
34,538
2,117.207
25.097
146,183
165,021
8,7
11.9
12.0
9,8
19.2
4,948
3:926
25 5
212
29,590
110
3:241
21:246
23:685
43 5
262
3625
721:794
4.740
49,972
46,907
6,065
324.693
6.433
36,542
22.565
210
236
228
236
Direct selling organiiations
42.830
5.047
137
23 8
(■)
"J
Other retail Irade
7:086
349,790
24,184
24,530
150
25 6
23
-
-
-
Finance Insurance and real estate
13,687
132.259
4 640
4,864
58.474
103
12,8
20,4
43.6
15.3
17.4
Finance ' ' '■"■":■■"■■:■"■"■■":
C)
73 9
Insurance agenls. brokers, and sen/ice
2,773
1,245
2i:865
22 7
26 9
Real estate
89:400
3,263
2,606
37,636
146
25 2
66 8
18 1
23 8
56,039
883.786
39.174
130,929
378.026
5.0
7.3
13.8
164
6.5
14.9
518
63
27,643
28,341
139
43
Business services
106:528
4:694
28 2
Amusemenl and recreation services, e«ceot
motion pictures
6,405
39,102
4,315
10.929
2,031
24 2
Medical and heallh services
8,967
330,467
8,546
37,741
185,984
10 5
172
20
Ollices 01 physicians
179,873
5,023
17,593
104,708
20 1
46 5
Ollices ol dentisis
33 6
816
25 7
Omil recce's
15 882
102:455
4431
'9:2?'
5?-74S
,8
!9?
IVo
5"
40 6
Nature o, business no, allocable
891
(■)
n
(•)
41,
39,3
I-)
n
CI
51,7
70.3
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
|AII figures are eslimales based on
samples-mone
y amounts are
n thousands ol dollars]
Number ol
r~«"s'
Depreciation
Payroll
:;.VLZ
Coelflclenl ol va
atlon (Perce
t)i
,ndu..ry
n^^
^e"c'Ss'
"S"-
Payroll
Net
prolll
Net
(<l
(21
13.
14)
(5)
161
(7)
181
(9)
(10)
111)
I90.M7
5,661.747
162.667
566.262
1.085.131
3.
4.8
8,4
7,3
„
9,7
All nonlarm Induitrlei
HS26S
5.553.566
154 211
552.407
1.069.892
29
,,
82
73
39
too
• 015
10.662
19.805
312
42 4
48 6
46
53.0
26.297
-975
74 2
Omer
45:???
n
85 7
533
3il3
2:186
li:691
22 4
32
35 3
C)
38 3
34,7
Mining
...
...
...
_
...
...
...
,..
_
...
...
Construction
JIMS
765,649
24,852
127.524
140,869
88
125
23 5
188
113
38 8
76:637
te'(
Special trade contraclors
i3:4e(
Other construction
980
4i:786
ci
10:273
434
52 3
472
C)
46 4
CI
M.nul.clorlng
6.574
208.390
5,415
36.279
42,340
15,7
22.5
21.6
35,4
23,2
44.2
5.79J
200,207
Trucking and -aiehousing
Other
3'000
43:587
3:005
5:967
8:748
23 5
52 5
67
95 5
34 1
67 2
Wholesale and retail trade
42.714
2,692.763
31,735
165.152
226,024
6,1
6,1
10 7
12.1
a.4
20,6
e'406
'577:225
2i:576
72563
136
16<
Retail trade
3387S
2083,449
26:oo;
142,229
152,330
6<
Food stores
12,071
42 4
Other retail trade
_235
24 7
ci
ci
ci
ci
ci
CI
CI
C)
C)
14 M3
352.649
19,263
13,707
66.606
9.9
14 6
30 3
27 3
139
23 3
"760
59,008
5:774
45 t
Real estate
11,968
234,737
18,143
8,063
40,522
It 3
210
32 1
171
23 9
Services
69.773
1266 907
49,742
167 379
546.457
40
56
98
10.1
55
15,1
■ 52:284
7:320
3:041
26'C
39'3
33 1
680
PersonaTserace's ^'"' "^"^ ..'..'.'.'.'.'.'.'.......'.'.'.'..'../...
135.265
5:246
24,567
42,271
20 6
29 6
36 7
176:779
7093
22001
65:714
3:951
14:332
465:092
273:462
122
126
OHK:es ol physicians
5.861
255.297
25:B88
158,069
126
109
136
146
43 3
Ottices ol dentists
2,727
139.661
18,337
74,739
18S
28 2
24 6
99 3
Other medical seivices
5,744
90,134
13,822
40,654
326
49 2
Legal sen/ices
28,795
81.957
24 3
oner services
21,516
139,379
5:344
11,498
83
151
179
33 3
155
23 1
MIchKan
348.005
11.516.683
500.626
1.196,510
1.626.140
35
44
84
6.6
5.0
9,0
261.798
9 693 119
'
288.916
1,076.543
1456 146
'
J,
36
60
61
34
,5
Ta'ms'"'' """"'• '"" """""
I?:!??
!:"':"'
l"-"l
119:967
167:994
12'2
"i
18'2
35'
"•5
ISO
37,987
778 597
110,801
177
316
29 1
48 3
34 3
Livestock
20,357
552,214
36 8
Other
27,863
294,753
Other agncutlure. loresliy. and lishing
5,625
ci
6,057
185
47 1
31
C)
40
38 6
Construction
34,056
1.197.550
41.619
1)8.271
184.007
7,0
105
13.8
16.5
97
25.3
General bulldii^' iontiaiiire' and operative ■builders'
4:826
394:254
6:463
50:194
37'499
183
42 6
29 3
225
Special trade contractors
26,089
679,162
25,374
119,838
126.826
80
157
21 7
Other construction
Manulacturing
7926
372,660
16317
72,340
59,653
18 5
20 3
24 5
18 5
36 3
ill
Trucking and warehousing
7:881
220:55?
??:JII
23:i|l
145
Il'l
I"
39'0
219
34'9
Other
3:374
10,437
21 9
27 1
69
44 4
77 664
5 667 540
77 649
418 766
421509
^5
53
j^
78
60
14 1
200
4:414:254
53:329
24:515
180
8:821
1,602:725
13:234
89,999
79,130
123
160
129
Eating and dnnking places
10,012
515,097
17,372
88,069
130
158
182
17 8
Direct selling organizations
15,897
119,463
1,564
10 5
29 9
36 4
27 5
27 8
Other retail trade
1,357,185
116
i:894
71,486
812
ci
4:773
28 6
35 1
39
CI
430
Finance. Insurance, and real estate
24.524
342,530
15.611
19,757
108,795
8.0
14,2
16.6
42,1
12.1
16.1
Finance
2,222
9.290
Real estate
1 7:584
205:459
13,350
10.302
61:399
94
158
188
70 3
152
168
Services
96.621
1,906.943
•6,514
322.203
642.068
3.9
6.2
14 2
13.1
5.3
lis
Hotels and other lodging places
56102
30 7
39 8
36
306
308,890
82
339
20
160
7,556
14 5
42 5
12,814
293:243
93
267:056
6:582
151,211
20 8
139
26 7
Onices ol dentists
3:032
4,450
28:021
81,008
24 4
218
913
5,214
130:330
12,449
61,024
193
22 5
188
70 3
Legal services
4,265
140,315
169
28 8
56 9
Other services
1 1 :428
64:141
82:143
186
18 5
14 3
Nature of business not sllocable
2.199
,6,642
C)
C)
4.337
266
290
C)
C.
4,1
50 3
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
(All figuies are eslimales based on samples-mone
r ^-""""'^ '"
n thousands o
dollars]
Number 01
Business
Depreciation
Payroll
Net profit
(less loss)
coefficient atloMPVrc^n,,- "
Industry
Number
Business
Deprecl-
Payroll
Net
Net
Bust.
receipts
• Hon
profit
loss
ID
(2)
(3)
(4)
(5)
(61
(7)
181
(9)
(10)
(111
Minnesota
All Industries
297,654
158,9«7
142,066
EE
::E
562.660
127,070
524,317
8,8
10.8
10.8
li:
lE
12,0
All 1 1 d t 1
too
Agriculture, lorestrv, and (Ishing
18,0
Farms
513,300
90
109
!o;
162
6?57"
154250!
190:63f
64:48<
137
137
179
23 7
419
Olher agncullure. loreslrv, and lishmg
3!37!
51>24
4,153
1:523
11,017
22 7
41 4
36 7
52 7
448
450
Mining
186
2,867
341
-
-1,757
45,9
83
15.2
-
7.4
36,6
'|.|M
527,549
25,856
"0"
"■9"
9,3
15.7
24.1
20.2
36 (
35!
32,4
50
Omer conslruclron
l'l21
43.230
7.002
ci
7 643
36 3
456
56 5
CI
43 6
56 6
Ma
4,264
121,625
7,325
18,024
13,347
195
30 8
26 8
39.5
29.2
43,7
^ "" ^"i, ,■„ 1 ',,
10.66C
296002
35,654
42,559
40,269
13,0
16.8
18.6
30.5
217
38,9
^^likinga^IdwlreS^ing
45 3
Oihe, ' '
3!39e
80,422
5.336
15,247
12,441
23 5
33 3
36 6
62 7
36 8
46.314
2,884,957
40,872
192.423
158 456
SB
7.8
11-3
13,1
9.4
17 2
9,50e
893.449
18,811
46:339
127
32 1
Relail trade
1.987.658
31:203
173,297
112,077
66
96
18 9
46,267
22,839
186
43 9
5:"04
Ealmo and drinking places
ahehel^"lZl "'
'p
7n:o3i
wel
59753
46??;
Iw
?7?
22?
''226
19 4
III
wtiolesale and retail trade not allocable
I'i
I'i
ri
n
r>
CI
CI
Cl
Cl
14,647
21)2.916
7,426
12,703
77,999
11.8
13.5
28.7
,.f"
Cl"
22,5
Ffn"a"ce ""■
Real estate '
8!637
108J67
6,200
6.392
41,831
166
184
33 6
48 8
186
26 8
56,502
720,640
49,542
99,735
218,890
5,
92
16 8
16.5
87
190
Hcre"ando,be,lod9ingplaces '. ""
42:388
6:830
3,438
22'0
296
32'9
38'2
12811
91.785
5.614
'7*725
32,224
116
20 1
29 9
198
Buaness services
10>67
26,323
25,440
126
26 6
63 4
23 1
48 6
'
45
Amusement and reciealion services, except
340
5:435
6:886
25:970
1.977
76:654
2.016
9,394
42:629
23 5
210
Offices of dentists
1,798
79.932
3.416
12,366
37,708
28
27 9
26 3
21,523
37!
50 4
OtSer services
14!826
108:375
6,116
15,557
28:962
106
189
182
33 7
20 3
Nat re of b siness not allocable
1419
28.867
...
,.,
1,248
33,1
66.7
C)
C)
47,0
52,2
Mlssl«,lppl
All Industries
119,278
3.843,510
210,244
338,355
267,194
J ,
44
8.7
6.8
5.4
11.5
All nonfarm industries
71,314
3,175,769
97,607
277,571
342,089
3,4
4.2
7.6
6,7
104
. 1, , . ... .„- ,.,hl„o
49 662
693 999
114 936
62,893
-71,541
113
15 1
146
21 5
22,7
14.7
F^m' °°^"V-'° 3
222
45:240
28 9
27 6
44:889
23 9
50 6
193
oSTa riculture lorest
41972
4,281
1,698
26:258
2,299
2:109
3354
24 6
193
38 3
32 6
33 8
604
Mining
966
68 387
4 858
4,780
3 814
23,2
174
32.4
14-9
21,0
25 8
Construction
10,338
363,388
14,506
45,851
132
21.2
18.3
359
General building ' contrac'tols' anci operative 'builders ■■■;■;■'■;
37 2
30'8
73'9
210:S22
156
59 4
Other construction
ll663
64.115
(•)
I')
7:770
23 8
26 7
CI
!•)
Manufacturino
1,498
92.592
8 422
13,591
6 664
25.4
25,5
35.0
33.1
22.8
(•)
Transportation communication electric, gas.
and sanitary' services ' !.....'
126,886
20.9
24.6
33 5
22.3
38.3
116.868
26 1
Truc^king and warehousing
'835
9.998
'339
t:o4o
2,598
34 7
34 3
55 7
56 4
11 2
25,332
1,977,325
24.225
113 392
109,113
5.8
58
89
8.3
75
178
4,286
22503
198
9'6
221
166
454
Retail trade
87,003
68
98
468:226
16,3
42
16:969
20 9
166
59 3
Eating and drinking places
2:879
16:510
33 6
26 1
358
Direct selling organizations
2!446
CI
1:186
566
Other retail trade
565,144
6,901
38,372
38,705
14 9
29 2
ri
1")
CI
CI
Cl
Cl
C)
Finance. Insurance, and real estate
5,694
98,499
4,757
4,745
23,079
13.9
19.3
262
54.7
18,6
26.7
rrJsurai'ce a enlsbrokers and service " '
24,384
'"'837
ri
I'o'sse
''229
''49 1
cl
' '259
' 83 3
fl'lal M'lttl^^" '■
3^670
3.516
3,250
10.260
18 1
32 6
31 6
74 7
28 1
296
20,679
403,448
19.427
56,876
137,716
6.5
92
15.7
13.5
7,2
17,5
'6!301
64!l20
Vo29
I'ugo
I's'tgi
' 12 9
' '21 6
'''28 3
''349
''21
''428
906
5,953
20 2
28 5
26 6
28
36 8
3!l36
105
1.162
73:492
45547
123
699
28.273
3:820
30 9
26
1.275
13.406
e:664
27 7
Other services
50,702
'6*072
16,070
22 3
4,241
2,003
14 7
1B9
26 9
29 2
194
46 6
,,133
18,986
(•)
(•)
2,548
30,5
539
CI
n
56.9
292
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
|A|I figures are estimates based on samples— money amounts af.e ir thousands of dollarsl
AM Industrtei
334,922
1,103.H7
435.366
96.845
640.862
729.183
122^055
6.325
56.478
1,024
5.335
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
[All fi
ures are eslimales based on
samples-mone
|, amounts a,e
n Ihousands o
dollais]
BusMBS
Payroll
lless loss)
coetflclent o. ..
..ion (Percent,.
eSii-
netus
Buslnasa
Deprecl-
P.,rol,
p:!;;it
Net
lou
(t)
121
(3)
(4)
(5)
m
(7)
(81
m
(101
(111
Nebraska
69.773
2.669,493
952.079
7,5
AlnnduslfLs ^..^...^.^
101
A II 1
los'so'
^I1?s
11
614.567
607,024
6.0
11
;»
64
12.3
i:78o:7e:
221.031
10(
ome,
7!ee7
Olher agncuiluro, lorestry, and lishing
2,211
44:005
2:324
1:734
7:543
20 8
289
26 3
34 1
29 8
522
Mining
2S9
7.389
531
CI
1.087
55.7
37.6
46.3
CI
34.0
1M
251.22!
9,775
58,143
43.981
26.4
22.7
13.:
493
Olher conslfuclion
369
16:293
1:752
ci
3:760
46 3
31 5
476
CI
39 7
96.0
ManulacI ring
407
32.708
(•)
C)
5,273
45
36.3
,.,
,.,
42.2
,.,
"^p^^^^"°":"""^:'":
174,457
19,760
15,738
151
22.7
31,6
27.2
o'ther'"' an *are ousing
826
ci
n
ci
'644
38 9
CI
C)
CI
50 3
62 4
21.098
1,718.002
20.318
117 878
119,466
6.3
6.0
9.7
12.8
,,
15.5
5;i38
'608:600
6:481
37:349
169
22
12(
200
15,381
1,105,163
13.738
81.595
74
12(
14i
167,97C
1,38!
7.402
30,483
32:290
18f
Direct selling organizalions
^Oine,^,ela|lJrad|^
323:014
212
(•)
ci
ci
ci
C)
C)
CI
CI
CI
Finance Insurance and real estate
S9ia
77.236
3 066
2 102
25.485
120
178
16 4
28 2
16 8
19 2
Finance
'j'oig
''676
ci
'■'74
''278
''36 7
c!
''229
''57 5
Heal'eslale''^" ^'
2!eo.i
36:660
2,335
1.212
6:793
170
23 6
167
33 8
24 8
14 1
Services
25.343
357 774
13,670
45,542
123 449
59
9.6
12.5
20.1
78
22.8
Hotels and other lodging places
•595
20:694
'780
397
65 1
CI
72 =
59 4
7.778
70,190
3.106
10518
23 6
"386
175
38,885
1:666
1,418
CI
25 6
49 4
Medical and health services
2,593
99:016
2:881
25 3
128
Onices 01 physicians
697
42,318
1,189
4:467
26:429
22 6
16?
25 2
20 5
156
57 7
Ollices 01 dentisis
846
37.266
1,247
26 9
23 5
27 5
98 6
818
Olher services '..'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.''.'-'.'.'.'.'.'.'-...
'
2:064
698
6.691
4,365
34,1
464
46,5
84 5
Nevada
'
'
38.953
'
'
A It
3.068
76.746
8.910
9,904
-17,122
15.6
228
1!'
25.8
34.6
11.2
TaZ""' """"'■=" ^ "3
15 8
30 5
117
Field crop
868
1:215
39 3
Livestock
35:883
Other
778
49 4
804
8:474
2:080
-99
196
37 5
37 2
45 5
26 3
-1,270
7,825
Construction
2.090
99.520
3,001
19,673
12,0
13.9
17,7
21.1
,„
250
25
302
22 5
Special trade contractors
1,319
1,865
1")
ci
ci
CI
CI
CI
CI
CI
CI
633
39.1
373
49 9
241
1:490
CI
CI
-117
32 8
39 8
n
62 4
43 9
Wholesale and retail trade
8 016
496.662
7.889
41 597
29,071
69
7.8
11.4
12.0
8,7
17.0
1:232
1,729
4:232
7,478
25 7
Retail trade
6.588
37,275
20,598
13 1
Food slores
270
30:i7O
'294
33 9
39 5
53 7
Aulomolive dealers and service slalions
165
38 6
Ealing and dnnking places
Other .ct'iUra°df""^"°"'
('i'^"
103:964
n^
iV"
{•1"*"
Cl'"
0'"
l-l""
189
Cl'^'
n' *
Fnanirr rancranrreafeslatr^ ^
3.264
44.9:0
2,841
1.284
13,609
10.5
15.0
210
339
158
176
iilt
331
42 4
Insurance agents, brokers, and service
70 1
Real estate
2,556
35,892
2,512
582
9,802
123
177
23
54 2
186
t1,30«
21S.8S7
14.012
35.174
59 641
5.2
66
11 1
118
59
110
2:373
126
20 3
25 5
2:221
1:522
3:395
130
30 7
480
357
25 6
38 6
motion pictures
1,655
42,609
38,905
2,157
7,887
18855
I59
Jsl
123
20 7
96
•0 2
Ollices ol physicians
244
155
Ollices ol dcnlisls
375
2:846
'''347
'2' 102
5697
22 I
til
''34 4
'iSB
'"
'''■4
Olher services
2,755
22:490
1,215
3:264
7:593
20 5
199
34 ^
'8 <
71 r-
Nature ol business not allocable
n
CI
^
-
CI
C,
CI
CI
-
n
CI
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
[All iigures are estimates based on samples— money amounis are in thousands ol dollars]
716,931
73,700
106.089
27.835
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
|AII figures are estiinales based on samples-money amounis are in Ihousands ol dollarsi
r:,".
other construct
rianufacturtng
Direct selling organizatio
Real estate
Construction .
' agents, brokers, and sen/ice
902.507
26!467
656.384
51,23-
369,9?6
3.139.743
-8.88I
-33,30
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
1A„ ,ju,es a,e es„m
les based on
samples-money amounts are
m thousands o
doilarsi
Business
receipts
Depreciation
Payroll
Ne^prom
coeftlclenl 0. ..
nation IPerce
Indu.lrv
Number
Business
Deprecl.
Payroll
Net
Net
n^^l's
receipts
stion
prom
loss
(11
12)
15)
(6)
(71
181
19)
110)
(11)
-- —
969,334
..
6.8
*''j"7„ri" indu,t,i.»
167.929
5.679.70
164,107
Z"ul
]
4.7
7?
'ul
A ncullure "llreT irt'.h'n
Hi:
iin%
20.8
IBS
25.S
15
i:459:40<
184:784
290:329
12
176
245.17
31:217
23,012
-33.689
45 5
12:401
13,230
4,876
-9.311
641
Olher agncullure loreslty and lishmg
3.172
■ 57:50
5,135
6.379
22
38 9
41
42 5
Mining
3(7
4 08
1BS
_
1397
56
43 5
23
~
32.2
40.2
24.570
•45,46
27 477
160,379
114.669
,
12.9
23.
117
General budding conl.aclors and operalive builders
40,431
218
279
25':
Specal irade conl,acra.s
16:375
166
30
2:6«a
126,67
8,262
ci
17.783
25
39 3
C)
33!
44 2
314,96
207,63
20,783
29,667
|-
30.7
II
49.7
T„n".por,1,lon, co.n,on,c„lon, elecnc. gaa,
6.77
21.782
TrucKing an? «a.ehousing
252
01 he.
2,660
37.306
2,777
4,407
3:603
23
32 1
67 1
48 4
WhoWMIe and relall trade
S3.S3:
3,127,25
35,224
144,284
207,526
5.
6.9
10.5
8.0
18.6
7.638
52.686
43:793
26229
7,094
4.346
20 4
7,488
21
20
171
Ealrng and dnnk.ng places
4:6U
22 1
14
42 (
Oilier retail iradi
682:299
46.940
44:656
10
Wholesale and retail trade nol allocable
2:984
118,240
1:357
CI
15.760
36 <
CI
32 3
45 9
Finance Inaurance and real estate
12,941
194 493
11923
9613
65 200
„
18
33
313
16 9
412
Finance ' I":
71 '323
'"'484
l'i,3g
31 '229
''20
''338
''46C
42 6
'''262
''449
Healcslate
e:805
115,744
11,206
4,737
32:622
18
21 5
35
46 5
22 6
45 4
Servlcei
».o
2:476
35'77'
6684
ci
-?:o"S
2!
3'',
39
,.,
42!
159:971
5:670
26,518
44,688
6:791
75,204
3,114
12,059
4.620
78,748
27 6
54 7
Amusemeni and recreation services, ciccpl
motion pictures
CI
23 5
50 9
53
Medical and health services
33966
121:059
20:
Oflices 01 physicians
. 2:011
13.321
57.590
178
Ollices 01 dentists
1.812
10,611
30.461
24-
Legll'sewcef""'"'""
nil
43546
2,198
1,167
'0,036
18:342
32;
"4
45 2
40 3
32 =
97 8
Olher services
17.175
247:29<
32.675
57.369
96
21 4
20 9
30
158
35 4
2.773
24,742
1,301
24.2
48.4
64.2
487
82.8
North DaKota
2.878.904
657.398
2.8
,,', "','" _, ,,
25 425
27,898
252,070
7",
3^
!!
70
!i
1"
A^u^ure, loieali. and tianing
62.970
1,635.560
549,960
4.1
3.7
6.2
3.7
10.8
62,167
251,429
65:082
547,563
u'cSloT
16:703
i:365:26f
188,827
504,789
10'
89
10!
146
122
13 6
3,989
e:4io
23 7
Olher agriculture, loreslry, and l.shing
10:150
589
2:397
23 9
32 4
45 1
34 7
29 5
59
Mining
^626
118,092
45,106
5,356
20,712
16.715
.3.0
255
,2.8
46.8
73
General building contractors and operative builders
257
III
2 778
11:648
26 9
Other conslruclion
244
11:72;
ci
2:996
39 7
35 1
C)
36 3
81 6
Manufacturing
189
15,824
453
2,461
1.587
44 1
37 3
41 3
43.8
40.9
65.3
'.■VA
s"
Trucking and .arehousing
1083
"■lU
3:?6o
4:949
19 7
197
20 1
237
236
Other
450
13,204
1,237
30 9
34 1
43 9
61
37 5
95 3
Wholesale and retail Irade
8.761
697,422
9311
39 520
40,072
64
S3
94
80
17 8
5:596
12'l
Retail irade
26:514
91
20 7
464
980
5:102
3,081
23 5
167
179
21 5
136:444
1.325
8,077
171
154
Eating and dnnking places
1,280
2.556
9,663
176
17 9
199
2,103
'7:799
236
48 9
2,010
1.955
10:382
166
Wholesale and retail Bade not allocable
277
9,753
ci
36 3
38 3
C)
43 6
70 9
2.396
29,666
1 147
1,086
11,711
13
15.5
35.9
61.4
16 1
36.0
Finance
'■',3,
1,03'e
'6'249
''t89
"234
' 39 3
_64l
''236
Real eslale
vug
13:622
1.007
5,246
18 5
22 6
470
7.732
125,311
6,487
23,509
29,394
7.5
10.1
13.2
16.9
8.5
20.2
271
46 3
Personal services
146
52 2
30 2
49 1
415
Amusemeni and recreation services, encepl
motion pictures
723
86
44 9
Medical and health services
26:510
878
3.498
12.346
22 3
163
20 2
OHices ol physicians
126
7,145
665
4,786
303
30 5
Ollices ol dentists
206
9,894
1.300
4,836
30 8
9,471
1,533
422
Legal services
I 908
17:734
558
1,857
3:822
156
28 1
30 5
550
238
33 1
Nature ol business not allocable
CI
(•)
(■)
C)
CI
C)
C)
CI
C)
(■)
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
[All ligures are estimales based on samples— money amounts are in thousands ol dollars)
Number ol
Business
Depreclallon
Payroll
Net prolll
(less loss)
Coelllcleni ol va
atlon (Percent).
Number
Business
Depreci-
Payroll
Net
Net
8ush
receipts
ation
prom
nesses
It)
(21
13)
14)
(5)
16)
(7)
(•)
(9)
(10)
111)
Ohio
1.294,329
2,168.764
All 1 1 d 1 1
345 211
11.826.607
j,j^j„
1.661.250
J,
5,
5
J
72
A Ic II e 10 e t > a IKhl
136,939
243627
60 470
93
124
13,
12,
t28,407
n't
65,163
16:342
13:
17
26 5
Livestock
109:514
26,924
16.9
25,
Other
tt;44i
94:545
10,530
13,092
25,:
206.429
10,205
24,112
41,545
24 9
199
30
22
31 5
Mining
1.520
82.096
5.726
18,146
13.232
26,5
32,7
34,3
50,
2S,0
17,1
47.702
1.565,997
45,582
266.640
253.314
13,4
14,
8
31,1
6,35t
510,374
4.970
93.435
54,033
23 3
Special trade contractors
36,57:
927,486
33.18!
154.662
178.309
148,137
190
27 1
31 5
41
25
79
Manulacluring
10,033
291.274
10.710
51.591
53,926
17.1
16,9
16.9
25,
16,5
29,7
Transponalton. communication, electric, gas.
and sanitary services
16.322
466.064
55.156
46.900
42.739
15,5
18.0
31,
Trucking and warehousing
13,347
387,112
53.112
41,469
33,309
2,975
60,952
2,044
24
27 1
42 1
(■)
40 3
41 6
Who'esale "rad'e ' ' ' """''.""""""'
20'i
Retail trade
51
86
8
136
Food stores
6:424
928:593
65:ei9
43:263
156
131
198
20
42 7
12,478
1,659,106
11:431
86,741
103,011
838,917
20,340
147,006
74,564
70,782
526
Other retail trade
1,430,614
Wholesale and retail trade not allocable
3,077
'659
fi
17:323
23 1
38
43 5
{•)
39 5
39 8
Finance Insurance and real estate
35 344
554.848
18.256
37.639
175.102
6,7
12,2
174
27,9
• 9
23,7
Finance
'654
46 3
474
49;
Insurance agents, brokers, and sen/ice
9,903
271:352
'3*547
31,169
Real estate
76:984
8 I
142
21 2
44 5
13:
26 3
123.512
2.059.666
73,523
313,654
744.234
3,6
5,5
7,6
a,9
4,7
11,5
24,944
312,239
71,226
87:626
81
135
23 1
20 6
118
32
2i:919
214,401
6:350
27,687
76,255
86
16 7
22 8
14 3
Automobile repair and sen/ices
9.536
296,619
11,535
55,667
42,908
133
195
motion pictures
114,975
165
i5:o4i
598,234
68:458
Otiices of physicians '
197:016
18 5
39 2
Ottices 01 dentists
1:654
136:445
3:689
20:50c
68,304
20 5
27
23
199
816
6,587
151,666
4,242
16,255
64,086
14 6
23 7
16!
Legal services '.'..'..."..'.
8,717
200,568
3,127
22,660
108,389
Other services
27,289
297,668
50,882
94,472
78
160
192
22 4
13 2
26 2
Nature ol business not allocable
3,163
45.313
2.327
(')
12,451
23.6
42,0
41,6
(•)
37,4
56.4
All Industries
239.191
6.807.057
333 696
519 622
547 292
4 1
43
76
63
5,
96
All 1 1 d n
140 25
4
590:221
34
3,4
4,5
70
69
43
4,.
91
9,1
A ricullure loreslr and llshln
■
'i'Z
%'a,ws"'' °"""'' '"" ' "° ;■■;■■•
10?'3?6
!:"I:S"
193440
-Hill
8'?
I0'3
"'5
15'i
14''
121
30,318
719,144
97:582
35,089
133,456
19 1
20 9
24 8
35 3
56,332
986,896
88,405
28,174
-157,496
145
18:
13 9
12.666
35,970
7,453
-16,889
23 1
Other agriculture lorestry, and tishing
3,434
5:998
14,330
22 2
34
41 6
32 1
609
226.030
545.592
16,461
64.465
Conslrucllon
16.342
60 574
9,2
14.2
18,2
199
12,4
34,1
9'261
25 8
26 2
43' 1
29 2
52 2
315:274
102
182
14 8
46 9
Other construclion
i:42i
1:033
ci
6:050
34 4
|-1
35 7
56 9
Manolacluring
3.485
142.472
7.003
20.480
21,845
21,3
21,6
41,1
24,1
25,1
40.3
Trucking and warehousmg
4*107
ii5'ie7
14:463
!;:«!
8'864
192
"■§
26'S
,•)"''
"i
462
Other
'527
22:467
1,870
2:710
55 2
49 3
Wholesale and retail trade
44.267
3 129 630
40 126
203 453
197 010
73
65
10 6
92
80
155
7,345
125
Retail trade
165:077
75
76
Food stores
21,224
13:463
22 8
33,454
469
6:282
5:266
50:746
190
23 1
214
25:0
34,0
42:528
29 8
26,8
319
Other retail trade
10:788
794,152
13I135
59,653
29 6
Wholesale and retail trade nol allocable
2:086
40 6
46 7
C)
n
54 9
99 6
Finance. Insurance, and real estate
13.295
163,567
6.265
16,109
50.527
10.3
16.7
22,8
50,7
16,3
29.9
23 9
Real estate
7:760
100:659
4:505
14:471
17:356
137
25 7
29 4
62 5
24 8
37 6
rdi
'ur.
111
192.564
Holels and oitiei lodging place's
'sAs"
368
41 3
4 17
575
7o''l
472
Personal services
12,232
120,874
5,481
165
11:658
2:967
32 9
MeTcaTaSd'Sh services
2995
,33.876
3113
26:231
7i:392
215
15 1
41 9
21 6
14 4
46 5
Ollices ol physicians
69:905
i:365
9,309
39,834
III
186
212
161
Oltices ol dentists
565
36,966
883
6,311
16,308
35 4
32 2
33 7
34 4
312
Other medical services
44,268
2,251
10,611
45 8
34.0
50 7
'oT%Z''A
25 9
26 3
11 307
123:256
4,208
11,945
47,385
11 5
23 9
33 2
179
49
2,260
36.969
2.043
(■)
5,500
25,6
57,6
454
(•)
37,3
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and
Profit by State and Selected Industries— Continued
based on samples— money amounts ate m thousands ol dollars]
Other agncullure, loteslry, and lishmg
Transportation,
Trucking and
Hotels and other Ic
Personal services
Business services
General building conrractors <
Transporlallon.
Direct selling organizations
Business servic
545,995
218;695
1.583.57
85.222
61,786
2.076
Business Returns/ 1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
Finance, insurance.
116,999
42.037
23!203
3,375,626
2,660.420
560.319
67,863
2l'417
3,602
1.756
15,976
70.800
170.298
S457
i^l
'^:3):
Hill
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries^Continued
[All ligures are estimates based on samples— money amounts are >n thousands of dollars]
Depreciation Payroll
South Oakola
Special liade contraclofs
Business services
8:S46
567
V346
"aw]
,""
M.OU
1.606
!e:m?
10.347
143,624
256,697
-1,821
22,904
Business Returns/ 1974 • Sole Proprietorships
(All Ijmes are esi.m
les based on
samples-money amounts arc
in Ihousands ol dollars]
Number of
receipts
Depreciation
Payroll
(less loss)
Coefficient of va
allon (Percent)'
Irdualry
Busi-
Buslrtes^s
Deprecl-
Payroll
profit
Ne.
nesses
(1)
(2)
(3)
(4)
(5)
(61
(7)
(8)
(9)
(10)
Ill)
Tetas
All Industries
626 898
25,652.063
1.211.848
2,418,820
2,494,064
2
27
59
40
33
61
All 1 1 d < 1
20.701,689
580.292
'
,
24
36
,
23
42
Ag,^ul>u,e, lo,«.rv, and fishing
1'"
."?
92
F,eld crop
"02:867
157
131
Lr/eslock
2:175:489
312:087
119:831
-716.128
Olhef
147.668
25.094
27.018
-63,234
Olhe, agncullure, loresl-v. and l.sh.ng
13.936
281.685
21.053
37,299
34.320
10
17 1
183
28 4
185
22 5
Mining
16,676
1.183,262
56,758
55,304
147.911
6.0
7.0
17.9
5.8
E.6
67,764
2,502,246
68,965
456,040
296,507
4
,,
10.4
11.3
7.0
13
Geneial building conlraclors and opeialive builders
895.062
11.502
95.090
37:733
161
174
Special trade contractors
52:259
1,401.985
42.096
312.915
226.642
ul
Other construction
6.366
285.199
15.368
48.835
32.132
16
164
28 1
22 2
205
28 5
Manufaclurlna
11092
41B0O9
19 160
87 533
30 795
,,
15 9
20 3
18
Transportation, communication, electric, gas.
23,213
63,218
111,392
12.7
16.9
20.8
13.2
20.2
Trucking and warehousing
19:206
55:192
88.192
Other
4.007
110:724
8.026
23.200
13:508
19
28 8
50 4
39 7
26!
31 2
156,158
11,094,761
135,954
732,529
654,972
3.7
5.3
6.1
4.9
99
21.505
3i:35i
276
Retail trade
132.606
5;
10 1
92
127
27 3
2o:e93
177:88^
159:128
7!
126
35 8
Eating and drinking places
20:129
■921:029
20.982
49.28S
12?
Direct selling organizations
164.545
3 977
Other retail trade
38.038
4.04 7
189.105
7.566
6.795
199
25 8
30 9
29 9
334
58 3
F?n"ance" "'"■"' '' '""."'. '_
3:182
' 87:241
1:351
9:285
18'l07
2"
196
246
34'l
23':
202
1 5.668
29.652
137:882
96
12(
Heal estate
41.833
618:724
46:409
23.007
134.656
162
169
92
11 1
Services
193,614
3,314,941
155,090
536,167
1,012.698
4.5
6.7
7.6
3.9
10.9
Hotels and olher lodging places
30.169
108,467
26 7
17:275
18:i67
77:852
54:890
motion pictures
16.012
186.347
20.354
19.619
Medical and health senrices
959.201
25,304
466:355
Ollices 01 physicians
7:368
110:613
73.941
25 8
33 e
158
Legal services
10:939
246:248
7:202
112,871
Olher services
49.346
552.183
24.093
85:016
144,277
57
11 2
133
179
10 2
164
Nature 01 business not allocable
9 089
101218
4.257
4.233
17,336
130
170
19 5
24 8
Utah
A|'"nrnfarl, industries
48634
1389 316
46010
147 164
187 336
27
^^
56
64
37
^^
^ ^^ nonarm n us^res
20.344
»»2,
II1?7
14
125
47
'^
^^'
^35:276
22 9
32 7
24 2
9:343
152.568
18:748
6:i48
-15:505
176
188
22 9
27
186
6.209
36.033
7.102
5.865
-2,804
27 5
34 7
Olher agriculture, loreslry, and lishing
847
480
28 7
C)
30 4
Mining
14,258
2,626
Construction
6 032
9.173
42,845
73
9.6
150
14 9
9 5
17 9
General building contractors and operative builders
ul'lll
2:837
11.502
":626
254
233
142,165
5,224
30,704
23,292
184
118
Olhei conslruclion
■399
12,512
26 3
40 3
42 3
46 4
Manufacturing
1353
38 384
1655
7 121
3 895
14 8
16 2
18 1
25 6
215
39 5
and sanitary services
55,382
6.069
6.247
3,164
22.6
Trucking and warehousing
50:195
5:967
6:247
2:301
^208
25 2
Other
279
14,979
691,644
2:578
50,049
9.510
863
34 1
CI
"
50 5
61 1
"vJhotes'ate'" ado'"" '""'
nl
94
145
I'e
123
222
Helail l.ade
492:202
40.110
10 2
Food stores
462
1.866
Ealing and drinking places
1:468
2.790
149
186
20 3
39 7
Direcl selling organijations
4.526
12:670
347
20 7
3.639
157.540
Wholesale and retail trade not allocable
1.081
'364
ci
' 61
51 8
35 6
44 3
Cl
34
56 8
Finance Insurance and real estate
5 375
68 974
3 026
3 301
22 244
90
213
11
21 »
16 5
Beal estate
3.513
36:998
2.340
847
9:576
12 1
15 I
26 1
36 4
16 3
?7 1
Services
18,077
242,613
12.725
34,428
77.702
4.1
67
10.1
13 1
6 1
12 6
12.789
1.930
2.187
37.452
2,728
27 3
Business services
2:380
19.490
26 3
185
29 8
30.779
1050
725
CI
655
168
27 2
37 6
Cl
26 5
29 4
1.665
5201
848
3.148
22859
48 5
Offices of denlisis
13:945
568
1.586
6.767
575
8.297
469
Legal services
789
16.485
378
Other sen/ices
7:570
16:272
76
14 7
18 3
40 4
135
7' e
Nature Of business not allocable
(•)
CI
(•)
CI
C)
C.
C)
c.
n
Cl
Cl
Business Returns/ 1974 • Sole Proprietorships
Table 1.5-Recelpts and Net Profit by State and Selected Industries-Continued
[All liqures are esiimales basea on samples-money amounis are in i housands oi dollars]
Footnotes at end
Business Returns/1974 • Sole Proprietorships
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued
[All Itgures are estimates based on samples— money amounls are m thousands of dollafs] ^
ling ..
"eneVal
Special
)ther CI
ransportalion,
and s
Ealing and dnnkmg places
Direct selling organiiations
Ottier relail trade
Insurance agenls. brokers, ar
Real eslale
Offices of physicians
Olher medical services
Legal services
Nature of business not allocs
Agriculture, forestry, and fish
Construction
Direct selling organizaiioi
=inance, insurance, and rea
Hotels and olher lodging p
Business services
2.379,47i
'357,321
37.460
7.298
=i
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Section 2
Contents
Industrial Activity by State, 118
Charts
2A Ten leading partnership activities, 1 1 7
2B Percent distribution of number of partner-
ships and amount of net profit (less loss) by
number of partners, 1 1 8
Basic tables
2.1 Partners, receipts, selected deductions, and
net profit, by industry, 1 1 9
2.2 Income statement for selected industries,
127
Partnerships
2.3 Receipts, selected deductions, and net
profit, by selected industries and size of
business receipts, 145
2.4 Receipts, payroll, depreciation, and net
profit for selected States and selected
industries, 162
2.5 Partners, receipts, and net profit by State
and selected industry, 170
2.6 Partnerships with depreciation: Receipts,
net profit, and depreciation, by size of
business receipts and selected industries,
187
2.7 Receipts, payments to partners, and net
profit by number of partners and selected
industries, 194
2.8 Income statement by industrial division and
size of total assets, 199
The statistics in the partnership section of
this report are estimates derived from a strati-
fied sample, selected before audit, of partner-
ship returns of income filed for the 1 974 income
year. The 1974 income year was defined to
include accounting periods which ended July
1974 through July 1975 About 1.1 million
partnership returns were filed for this period.
The statistics in this section cover partner-
ships, joint ventures, syndicates, groups, pools,
and most other associations of two or more
Chart 2A
Partnerships
Ten leading partnership activities
for 1974 compared with 1973
□ 1973
■ 1974
Activity ranlted by-
Business Receipts (BiUion dollars)
Building
Holding and
investment
Number of ^M^
^
inds)
Building
entals
===-=_
n5.5
S**™™
^7.2
.9
■■■■■88
Legal
^^
Livestock
farms
158
■■i^^f
milSgss
^
Field crop
farms
Nonbuilding
rentals
[4.4
■||Hlp4.g
^^^^■4.R
:
Legal 1 J28
services ^^28
Earmg 1 [23
places g^24
H^ l=feld
^K:' crop
■|> farms
bi^'L
^m. Gasoline
H^ service
^■p stations
Wholesale
farm-product
raw materials
■K Physicians
Source: Table
|3.4
HHB3.4
yii.
2.1
General
building
Gasoline
service
stations
Grocery
stores
ifie
-Excludes,
and comm
Business Returns/ 1974 • Partnerships
Chart 2B Percent distribution of number of
Partnerships partnerships and amount of net
profit (less loss) by number
of partners
I I Partnerships
|H| Net profit (less loss)
11 or more
Number of partners
Source: Table 2.7
persons organized for profit that were not
specifically classified by the Internal Revenue
Code as corporations. Partnerships were not
taxable as such; the partners, who could be
individuals, estates, trusts, partnerships, or
corporations, reported their share of the part-
nership's taxable income (or loss) on their
individual (corporation or other type) income tax
return.
Not all partnership business activity is repre-
sented in these statistics. If there were special
agreements among the partners to allocate
certain of the income or expenses in ways not
proportionate to their share interests, these
income or expense items were not reported as
a part of the partnership's income statement.
They were reportable only on the partners'
returns (although not always identifiable as
such) and thus are not included here. In addi-
tion, the parties involved in joint production,
extraction, investment, or use agreements that
did not involve selling services or property
produced or extracted could elect, under Code
section 761, not to be considered as partner-
ships. The partners in such an agreement
reported their share of the business income and
deductions on their own returns, and no return
was filed for the group. The actual extent of
these business activities is not known; however,
for petroleum exploration and production it Is
believed to be significant.
The partnership profit data in this report are
not comparable to the income from partner-
ships in the Statistics of Income, Individual
Income Tax Returns report principally because
(1) the income year of the partnership does not
always coincide with the Income year of the
partners, (2) not all partners are individuals, and
(3) the partnership income reported on Form
1040 can include salaries and Interest paid to
partners in addition to net profit.
Chart 2A shows a ranking of the ten leading
partnership activities by business receipts and
number of partnerships for 1974 and compares
the actual values for 1973 and 1974. Chart 2B
shows a distribution of the number of partner-
ships and the amount of net profit (less loss) by
number of partners.
Industrial Activity by State
Tables 2.4 and 2.5 present selected data
classified by Industry and by the State where
the return was filed. These data may serve as
estimates of partnership business activity within
a State, even though the business is not
necessarily operated in the State where the
return was filed. If the partners lived in a
different State, for example, the return might
have been filed in that State; and, of course, a
few partnerships were operated across State
lines. However, it was assumed that most
partnerships conducted all their business activi-
ty in the same State where they filed their
returns.
The sample of partnership returns was de-
signed to yield national rather than State statis-
tics, so reliable State estimates were not possi-
ble for many industry classes. For the less
populated States shown in table 2.5, It was
possible to show only a few broad Industry
groupings. Since separate weighting factors for
the State data were computed by Internal
Revenue disthct to increase the reliability of the
State estimates, the United States totals differ
slightly from totals In other tables.
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Business Returns/1974 • Partnerships
Table 2.2— Income Statement for Selected Industries
[All ligures are esiimaies based on samples-money amounts are in ihousands of dollarsl
Agriculture, lorestry. and
llshing
Farms
Agricultural
lorestry.
Total
crop
nut. and
Livestock
Other
llshing
HI
(21
131
|4|
(5)
(6)
(7|
16)
Partnerships With and Without Net Profit
1,06.268
122,625
109.61
39.910
11470
54,862
3.37
13.012
ToUl receipts
t39.al7.727
13.198.172
11.863.65
4 224 710
1217 284
6.162.494
259.367
1.334.317
250,569
Income Crom 01he> oannerships
254! taa
17^576
16:74
6342
i:7i2
8:663
|.)'
952
1.492
Ren"'
69:08
19.434
16.532
31.684
esGists
197,957
MsI?
95.15
35.922
3,928
18,742
38,724
1,764
^4,166
Farm nel prolrl
15.868
14!897
363,207
66.90
48:336
6,230
Olhe. receipls
1,700,896
381,294
193,046
37:997
4:016
14,859
ToUl deducllorj
'^l":"'
12 013 980
10.848.79
1:92/781
t.144,435
593.929
6.232.H3
4632,353
225,206
1,165.162
7'872!t02
65,750
7,799
2.886:601
2.471:15
289733
Cosi 01 laOor
4 199 930
797,429
726.36
287,982
193,475
209:751
37:17:
69:048
3 183 776
293,604
255,19
46,349
26,442
38:407
Oiner costs
3,800.269
1 ,254,904
2 126 773
36.314
80.305
Less Inventory, enOol year
7546,590
427.474
397.72
59,674
8:952
322:369
7,730
Salar.es and wages
11 604 150
226,568
102.24
19.631
32.572
38 326
11 718
124 321
Payments to partners
146,231
99.062
35.082
Rent
471,623
447.343
239.975
1M52:210
554,830
529.562
152.416
73.975
25:268
Ta.es
5,273 167
264.889
240.24
96,268
6:459
24,648
Bad debls
264 097
3,353
1.904
292
363
1,218
1-1
1449
Repa.rs
452,734
47.054
154,326
5,108
Deprecation
306244
101.634
385,426
12,306
523
63
Depletion
511,106
3,942
2407
1,456
-
CI
Pension protil-snannq annuity bond purcnase plans
162,812
13 193
3 585
1 801
769
9 608
218,538
3!880
3:15:
418
601
1,456
CI
."'
Net loss from other partnerships
2,468
9741
81256
e:o34
CI
I-,
I
CI
1657
6 707
Other deductions
20,987 169
1074 202
880:075
264 299
162,259
47,214
194,127
Net profit lless loss)
8.864.873
1.184,192
1.0I5.0S7
977.736
72.649
34.161
169.135
21 594 862
Nci loss
12 729,989
1 074.775
1.034.065
186,065
160,943
670,910
16147
40:710
Number or partnerships
1,062 268
122,625
109613
39,910
11470
54,862
3371
13,012
Total receipls
998.633
115.266
103.139
36.156
'"■g"
llTr
ui"
3000
Nongualilying dividends
11 894
3 163
2 993
980
436
1553
1-1
CI
Inteiesl
21 818
3,123
9,202
769
22. 1 10
21:201
9:670
8725
356
909
Royalties
3 765
l=arm net profit
1681
Net gam noncapital asseis
52 827
17 367
5323
937
10,894
213
765
Otrier receipls
408 692
82,048
76,865
30.584
5972
39 017
1,292
5,183
'■47;'279
!o2979
'lllll
34'906
11.399
8.979
54.204
48,982
""?
12.669
7,943
Cosl 01 sale" and operalions iotal
Inventory beginning-ol-year
i:i92
287
5 163
Purchases
32,986
28:978
6.7B1
20,544
Cost 01 labor
68,373
23,904
6.324
203 124
73522
Other costs
245 556
92 140
34,300
8:855
47:566
1 419
4 148
Less Inventory end olyear
229419
9 147
7 068
1 206
285
5263
314
2,079
Salaries and wages
330 798
12 255
6 824
1 920
1 114
3 139
651
5431
142 685
11 152
a:650
2 752
1224
4151
523
2,502
Interest
582 729
76668
69089
17 603
24.306
28,175
35 795
1,938
7579
Ta<es
832 769
100 440
90,152
9,886
43,718
2.429
10 268
Bad debts
75 135
1805
780
246
158
1025
Repairs
87,253
32.312
7 398
45.472
2071
9437
^™r°"
793 720
708
1 382
li
504
10.65
706
271_3
10.685
339
Pension profit-sharing annuity bond purchase plans
21 174
1 367
857
272
206
265
CI
510
Employee benefit programs
1 856
207
15237
982
216
Nenoss' J,°o"capital asseis
1227
mi
;:;
7690
CI "
'''392
Other deductions
987 569
114:844
103,220
37,371
10883
51753
3,213
11,624
Net profit (less loss)
1.057.132
122.079
109.138
39,626
11 470
54.671
3.371
12.941
:;r
-""
"°"
«"
%z
nil
"-
1767
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
IAN ligyre
are eslraales
based on sam
plcs-moncy an
ounls are in t
ousands ol do
arsi
Mining
Construction
actors
Item
Plumbing,
Painting,
gas
contractors
healing.
."lEir
mining
Total
hanging.
tile set-
tZlng
plastering
ctassltled
191
(101
(11)
(121
|I3|
(14)
1151
1161
117)
(18)
Partnerships With and Without Net Profit
Numbe, 0( par<ne,sh,ps
.4,053
12,261
1.792
63,096
22 993
39,888
5 332
5208
5919
23 429
Total receipts
3.765,311
2.367,084
1.398.227
11635 703
7.922,352
3.702.351
663.341
203.418
500.090
2.335.502
li:436:i67
■ 2a941
3,780
3:686
Nongjahlying divcOends
390
159
15,891
30,631
25,066
5,466
732
3,835
Rem
16,707
78,950
1,420
D
48,300
44,976
3,324
ri
ri
-
C)
C)
24,912
Other receipis
31,004
10;287
68:802
37,503
31:281
2034
73
1,331
27:843
3,807.976
2,638.226
1.169750
10,779.558
7.630.637
3,141.497
575.957
149.727
410.992
2.004.821
CosI 01 sales and operalions, total
1,018,887
2,040,562
Purchases
498,367
Cosl 01 labo.
10i;430
25754
i:238:396
88973
63,930
14,001
491929
1,545,549
54:239
19:462
67,605
219:391
Oinei costs
275,911
308,744
3,861,147
3:486:837
373,502
76,417
11.910
49,290
235,685
soioss
21 ,669
761,639
681,471
466
5,066
70.604
Salahes and wages
127 156
61001
66 155
481,656
192,554
288,266
41 377
16,896
48,110
181.683
Payments 10 partners
27I296
61,821
44:350
2:211
27:370
61,172
17:263
236:412
211:225
3:735
754
2:615
Taxes
106,402
33,247
173,250
61,096
12,727
4,792
11,701
5i:e76
Bad debts
1 115
356
759
13,281
7,015
6,266
1,773
|.|
315
3,941
Repairs
60^609
42,999
79:466
203,764
118!930
84,834
222,661
130:604
10:226
1,891
'246
Depletion
444725
94,205
1,169
465
702
-
-
CI
Pension prolil-sharing, annuitf, bond purchase plans
3,361
1,336
2,025
11 949
5 716
6,233
1,109
(■)
2,031
2,706
Employee benetil programs
26:718
80^671
80,572
ci
10,865
9:732
(■)
(•)
-
-
ci
NetBIOSs' lomapilal assets
'''252
,., "
'''too
1,97"^
1,05"^
918
l-l "
(•) ~
C) ~
203
Other deductions
1,585,876
1,341,815
244,061
893,643
510,793
381,406
51,885
23,553
45,532
260,436
Net prom (less loss)
-42,665
-271.142
228.477
856,145
291.715
560 854
87.384
53.691
89.098
330,661
Net protil
1,059,736
737,187
322,549
1,234,406
623,112
607076
92:603
55:1 46
94:681
378,261
331,397
46:222
5,219
1,455
5,563
33,965
Freguehcle,
Number ol partnerships
14053
12,261
1 792
63 096
22 993
39 868
5 332
5,208
5,919
23,429
j^,^,^,^,^,^
10,997
9.645
1,352
61469
21,770
39 504
5,245
S.137
5 847
23 275
9,046
61157
39432
5,245
5:847
23:203
Income Irom other partnerships
304
_
102
88
ci
-
C)
1,548
2,046
Bents
4:i42
2:627
1,218
1,169
49
I'l
-
-
C)
CI
Farm net prolit
1,150
848
302
2,639
1,378
1,259
291
CI
C)
739
Other receipts
4 198
3,623
575
22,445
8,410
13,891
1,606
1,299
2,312
8,674
13,980
3217
2^483
'■"4
5U50
?""
f^-%1
!:"7
4"?'
""
23.428
Cosl ol sales and operations, total
371
227
3:262
585
7,888
15:962
3:461
Cost ot labor
498
15,710
2,691
i:887
2.832
911
310
28:688
9:948
2,372
2,923
2,904
10:539
Other costs
2,059
7,138
Less Inyenlory. end-olyear
320
89
231
12 118
3,784
8,334
2,910
466
556
4,402
Salaries and wages
2,807
2,027
780
24,057
8,376
15,539
2,111
1 583
2,441
9,404
Payments to partners
1,451
302
14,966
5,525
9,443
1,062
t:i72
3!337
27,757
18,347
3,329
2,569
2:803
9:646
4,266
2,630
1,403
2,020
12,603
Taxes
8,263
6,845
1,418
51,034
18,507
32,312
4,654
3,772
4,787
19,099
Bad debts
318
182
136
4,018
970
3,048
793
(•)
307
1,711
3,365
2,344
1,021
10,160
20,775
46:830
16,218
30,468
4:244
133
374
Depletion
7,433
626
232
92
-
-
CI
C)
105
39
66
1,076
321
755
126
CI
263
256
Employee benelil programs
337
157
160
4:130
1,381
2,749
568
CI
418
1,375
274
592
365
227
CI
Other deductions
12,420
10718
1,702
21,690
37,589
4,889
4:852
5 561
22,267
13,982
'7:075
'■"2
!""
"■"I
3!:"2
4""
5.066
5,793
23.343
Net prol.l
5,975
5,115
860
13,882
6:619
7,192
861
658
729
4 944
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
[All figures are esiimaies based on samples— money amounts are m thousands of dollars]
Manufacturing
gas.
and sanitary s
atlon. electric.
andto^d
Printing,
Other
Communi.
Totai
"e'cept''
publishing,
and allied
eicepl
luring
Total
Tota,
Trucldng
Other
gas, ana
119)
(20)
1211
(22)
(231
1241
1251
(261
(271
(28)
Pannerships With and Without Net Profit
Number 01 partnerships
306J0
5076
6,52
2,493
16,899
1433,
,,743
8,746
2,997
2„™
Amount.
7 69! 639
1"IZ
"':oo?
426 747
5226:123
1.872.637
1.825.883
1.023.859
999.866
848,778
"IZ
iiSa.730
422:419
2:099:48:
Nonqualifying diviOends
li^O
129
25,920
1,620
16,328
6,961
19,867
3.063
933
5.841
2:111
Royall.es
10,611
(■)
8:32!
ci
ci
Farm net protil
5,139
2,229
311
335
2,264
5,315
4,553
3768
765
Other receipts
66,345
10377
4.600
828
50,540
29,553
28,414
11,618
16,596
Total deductions
7 118 292
1.211.303
285928
362.849
36)5300
1.801,760
689,063
937,369
308,428
380,655
Cost of sales and operations total '...
sio 16^246
748:40!
59:32s
564,266
24:057
72:474
399:390
23,221
21,727
(■)
158.709
2481.713
306,540
288,689
■717:009
112:134
67:308
467,107
79,812
403,901
95.052
24:227
20,833
263.789
Other costs
209.115
40.569
33,836
326:50!
300:25(
90:330
209:928
2n,--SI
less Inventory, end-ol year
694,081
90.775
32,044
82,499
488.763
24,097
21.922
9,819
12.103
.■ 1 ,".
Salaries and «ages
439,013
108,116
24 306
248,256
244.874
188.255
140,572
47,683
5lif,l'l
129,149
itaeo
71,124
37,544
32,370
Rent
104,460
17:904
5: 162
56,220
62:571
54,097
39,843
14:25/
22:B4I
3,382
66,542
71,548
Ta«es
142:206
24.350
17:891
9,312
90,653
78,861
40,158
16,43C
22,273
Bad debts
13.334
1.187
3,929
1 151
7 067
10721
2 198
1094
1,104
Repairs
74,971
26.169
2:644
41,456
69:101
6i:75!
52342
Depreciation
4,522
Depletion
36,116
33.224
-
CI
2:856
CI
C)
C)
C)
Pension, prolit-sharing annuity bono purchase plans
14,178
1925
1,418
777
10,058
3,415
2 683
1 098
, 785
24,490
2,928
2,635
Net loss Irom other pannerships
9,301
ci
9:177
(•)
CI
CI
(•)
CI
Net loss noncapital assets
721
fl
CI
C)
249
C)
C)
1")
CI
CI
769,746
141.268
131 710
32,098
464,670
499,497
420.044
226,773
193,271
79,453
Net profit Itess loss)
"s'?"
1864
63.898
405.259
667,469
7.336
254.946
70.877
218,643
86,490
107,745
-15,613
111,098
-63,541
Net profit [ """'!""'!'!!'!"
9i:623
125:688
Net loss
381,444
89.759
22,362
7,113
262,210
247.610
147,966
atl r, H
Frequencies
Number ol partnerships
30 620
5076
6,152
2493
16899
14,331
.1,743
8 746
2 997
.•' ■,««
Total receipts
29 447
4.858
6 080
2 422
16 087
14 077
11 363
8,672
8,599
2,836
2,569
Business receipts ' '.'.['.'. '
29:260
6:009
2422
,5'9e6
13916
Nonoualilying dividends
92
3,452
427
879
216
Rents
200
fl
CI
CI
35
CI
C)
CI
Nel gam noncapital assets
729,
298
211
''',93
57'9
,3~
,,2^
82"3
306
..,:,
Olher receipts
13 093
1,851
2,660
1 194
7,388
4 740
3,950
2,905
1,045
•1,1)
Total ded ct ons
30 620
5 076
6,152
14 331
11743
,
Cost ol sales and operations total
26383
3905
2:351
15091
5:139
4116
2976
l'l40
'\\'i
15,895
1:750
2:788
Purchases
19,373
3.000
,1 259
336
Cost ol labor
11,183
1:756
1 299
1 852
1 589
1 230
263
12,565
1:721
1,680
less inventor, cnd-otyeai
,7 322
2,001
3284
1,118
10,919
652
476
297
179
1-1
Salaries ana »aoes
,1 420
1 830
2 655
, 130
5,805
6825
5 503
4,402
1 101
1322
7269
824
3,853
4112
2763
342
2,211
4,240
6,624
5:393
4 009
1,231
14660
2,845
6 185
1,566
Taxes
23,839
4:163
2192
12 770
12,603
10,603
2,580
Bad debts
4105
475
1 164
385
2 081
1,023
705
542
163
3,11
Repairs
Deprecation
"i
,85
tV^
I'l^^'
'^349
'^22!
10 184
7 735
2449
(V'"'
Pension p.otil sharing annuity bond purchase plans
769
85
,3
534
281
263
,30
,33
CI
319
1625
,75
.178
Net loss Irom other partnerships
39
CI
C)
C)
CI
Net loss noncapital assets
' '283
n
'' 93
CI
'1
(•I
Ci
otnoi deouc lions
28776
4,9,7
6 00,
2 422
,5 436
13423
,,,2ia
8,134
2885
? .^04
Nel profit (less loss!
30,393
5.069
6.152
2.493
16,679
14.250
11.672
8,675
2.997
2.578
Not piot.l
23:440
6294
Net loss
I, .,53
965
,4l»
J8h
' ''-"
4 525
3 785
2,38,
1404
,•40
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
|AII ligures are eslimales based on samples-money amounts are in thousands ol dollafs|
With and Without Net Profit
41,224,342
33.058.ei8
3.608.078
Pension, profit-shanng. annuity, tjo
Employee twnelit programs
Net loss from other partnerships
Net pre
»(umber
Total ri
Nonqi
Rents
Royall
Farm net profit
Purchases
Cost ol labor
Other costs
Payments to partners
Depreciation
l>)pletion
Pension, profit-sharing, annuity.
Employee tjenefit programs
Net protit (l«H lose)
Net prolit
Net loss
Footnote at end of table.
39.856
131.309
159.153
15,219,264
13.303.042
1.047.705
1,874,099
233.98
37.121
18.869
20.530
3,876
25.373
50.655
304,462
327,999
23.537
16.635
22.513
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
|AII figures are estmales based on samples-money amounis aie m thousands oi dollars]
Partnerships With and Without Net Profit
127.981
273,(10
359.3 IS
132.533
18.507
1 1 ,400
22.931
8.237
4.652
23.783
Business Returns/1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
[All (igures are estimates based on samples— money amounis are in thousands ol dollars]
Deplel-on
29,110.335
Nonqualifying dividend;
Royalties
Nel gam, noncapital a
Purchases
Salaries and wages
Pension, pfoftl-shanng, annuity, bond purchase plans
Farm net loss
Nel loss, noncapilal assets
Other deductions
Frequencies
Total receipts
Business rec<
Nonqualifying
Farm i
Pure
223,339
296,194
72,855
312,052
296.766
Business Returns/1974 • Partnerships
Table 2.2 — Income Statement for Selected Industries— Continued
[All ligures ate eslimale
based on samples-money a
mounts are in
housands 01 dollars]
Service!
Hotels and other lodging places
Hotela.
Tolal
Tolal
H
Other
lodging
placet
Total
dry
Beauty
thopt
X*.'
Other
M^Uiea
..nrlce.
isai
IS9I
(60)
161)
(62)
(83)
(64)
(65)
(66)
167)
Partnerships With and Without Net Profit
,9,,50
14.631
7.397
7,234
25,842
9,140
8,13
3.013
5,551
26,531
Toul r<c«fpts
1.335,891
1.043.6W
..«5,7«
39S.977
249.67
248.70
66.448
67.469
381.624
376.254
2.141.033
Business -ece,pis
27'23o!79;
2:321:600
n
NonQuaN^ng d^denas
74:529
3.022
1,583
140.509
59:992
26068
33,924
8,550
6.997
Net gain, noncapilal assels
52,866
6.110
4,843
1.267
4,641
4 366
_
I
CI "
26,654
Dinar receipis
227,943
38.058
20.113
1 7.945
2,826
1.022
19
44
1,562
Tolal deduclloni
"■""2I
'460:266
'244:66;
352.098
91,564
207,70
62,67
48,591
2e2,5M
2.229,961
'215:60!
283:877
87:29(
1,525.650
224:098
130:36f
93:730
128.384
24.465
2,255
139:813
Cdsl of labor
675.299
96.079
50.709
45.370
3e:5s
75,312
Malenal and supplies
15,872
8.23
928
7:517
33,820
Oiner costs
17:870
19.213
Less invenlory endolyear
236.653
25,248
10,312
14.936
24:526
4,956
2:45
232
16.870
15,447
Salanes and .ages
5 962 929
430 589
243,178
167 411
166,969
71,967
51.89C
13 805
31 307
317 542
Paymenls 10 pa-lnets
993!952
34:248
16,912
15 336
53,418
12,754
15,690
Hem
1.306.152
114,557
70,379
44.178
63.736
25.291
iniecesi
394,939
219,271
175.668
n
3879
223:281
Taxes
793:857
164,693
90,261
74,432
35,397
16.091
7,736
1,345
10:225
Bad deuis ...
41 635
7 173
4 110
3063
3 231
650
8,657
2,546
Repairs
2.483
367
580265
Amortizalion
82!826
3:841
1:954
1,887
596
C)
n
_
ci '
Deplefon
2.556
CI
CI
-
-
-
C)
81.696
963
179
784
734
240
4.678
93.175
6,791
2,658
4,133
1,909
985
CI
CI
4.266
24.214
3,878
C)
(■)
C)
-
-
-
CI
3.857
9 628
3,579
Olher deduclions
5,225.763
652:736
365,130
287,606
195,293
87.129
37,308
7,570
63 286
465.002
7,050.409
-241,343
~llill
-145,468
204.761
s""
41.972
20:262
-89,948
384.893
Nel prolil ' '"'''"'"'"'"""''
103'5ei
Nel loss
1 406,965
396 469
185,863
212:606
19:420
10:395
4:092
4626
473.841
Frequencl..
Number 01 pannerships
191.150
14.631
7,397
7,234
25,842
9,140
8138
3,013
5,551
26.531
IB5.371
14,146
ITu
":"•
IZ
l%l
25,531
25.299
Business receipts
7'l08
3013
5479
Income Irom otner pannersnips
Interest
29 103
2.192
1 139
1,053
2,478
727
653
C)
955
'4.071
Bents
12,339
1.270
.'"
545
2,157
Royalties
889
Net gam. noncapital assets
5.621
491
202
810
622
_
_
CI
1 349
Otner receipts
65,619
5,989
3,804
2 185
9,371
3,226
2945
784
2416
6.090
'"''7?
14.631
7 397
7 234
25.771
15,988
6,267
9.140
8.138
5,695
2,327
2.942
5.551
26,145
2:385
i:608
651
' inl^t^"^:^^^' '°'" ::::::::::.:.:.:::::
28747
i:627
c'l
1927
2:676
Putcnases
2942
1,595
8276
19:329
990
35.718
1.609
Otner costs ..'. .'..'..'_'.
32,759
898
597
5:699
1 762
i:58S
C)
1 990
4 446
31,498
2.009
1 157
852
6,726
1,238
2.614
728
2,146
2.869
Salaries and wages
100,698
8 273
4.644
3,429
12,773
4489
4 400
1 427
2,457
6846
Payments to partners
2:596
1,523
1,075
6,275
1,704
Rent
5.583
3,437
6752
6.998
2,442
10,942
Ta.cs
152:661
7:056
6:654
2i:841
7718
7:427
2,444
4:252
16524
Bad debts
13.839
1,791
1,396
395
1 504
212
CI
CI
899
1609
Repairs
18:759
2 000
3 028
10 735
Depreciation
Amortization
'":035
685
_'540
^l"
22,607
_409
8:216
7276
2443
4 672
20379
Depletion
549
CI
C)
CI
-
-
-
C)
12.638
62
47
251
CI
133
428
i:048
131
C)
CI
CI
-
-
-
CI
160
N:™orrcapitai assets
V150
105
CI
65
CI
CI ~
I
I
J.l
,j~
Otner deductions
182013
14,326
7,291
7035
24 703
6 785
7853
2 728
5 337
24 292
Nel prolil Hess lossi
189 314
14 488
7 354
7 234
till
2.942
5 551
?";?
Nel prow
13-:933
6'372
3^235
3137
18893
61 86
j'jo,
Nel loss
4 097
6,876
2,952
2.075
1350
9 044
Business Returns/1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
[All figures are estimates based on samples— money amounts are m thousands ol dollafS|
Services— Contli
Partnerships With and Without Net Profit
other deductions
Nongualitymg divic
Hems
Net gam. noncapit
Total di
Pure
Cos
Payments to partners
Ta>es
Bad debts
Amortization
Pension, protil-stianng.
Farm net loss
459.342
242.863
30.308
236.256
1 107 905
36,492
t69.1t3
86.395
256,446
64.37<
57.244
125,620
t 768
22.55.
22.132
208. 1 95
69.449
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
(All ligures are esiimates based on
samples-money amounts are in thousands
Dt dollars!
Services-Continued
Legal
Engineering
Item
Certllled
Other
Other
'Te'rllc'er'
Total
acco'inlants
bookkeeping
services
I7ai
179)
(80)
181)
1821
(831
Partnerships With and Without Net Profit
Number 01 partnerships
27 801
6 16.
12522
8,090
4432
.4,032
Amoum.
Tom receipts
t,71S.760
3.651.452
3.234.934
416.518
700.868
Business feceipls
7,516,438
1,668 755
3,614,201
3,200,256
413,945
682,374
Income Irom other partnerships
2574
15,560
'4*704
'e'769
ibI
'2755
Royall.es
(•)
Farm net prolit
Nel gain, noncapital assets
161
Other receipts
34 296
9,266
8.722
6.890
1,832
11.932
381171J
1,436.867
2 632 725
2 325 774
306.951
61 1 504
' 92590
' 63!l8C
' 55!356
252! 176
Cost ot labor
7162
Other costs
292,072
22,776
21167
41:226
(•)
2,903
-
42.595
Salaries and wages
1 683 356
401.900
1363 317
1217 446
145 871
83.793
Rent
406'267
48 173
175^039
153^622
21,217
22.732
20.864
24,162
Ta.es
159,694
36 362
97,611
86.754
10,657
20,351
Bat) debts
6,264
1680
3 161
2 736
CI
266
Repairs
16543
3206
7:682
1,025
10,437
Depreciation
92,503
14361
3,377
38.274
2,490
5.640
21,666
Depletion
105
CI
-
CI
Pension prot.lsharing annuity bond purchase plans
25 803
6 725
16,767
11 786
CI
1,241
2,161
Net loss Irom other partnerships
2710
2^274
683
636
C)
C)
Net loss, noncapital assets
Other deductions
1,057,036
409 656
560,607
494 325
66282
146,427
Nel protll (less loss)
3.615.168
893
1.018.727
909 160
n""
89 364
Nel profit
297'482
91M05
144:325
Net loss
11,191
16 569
4!256
2245
2011
54.961
Number ot nnrtnnr.hips
27B01
6.61
12,522
8,090
4,432
14,032
Total receipts
27 656
5.947
12 309
8 090
4.219
12.593
Business receipts
27'562
5!866
t2!294
B^OS?
4'207
11705
Ssl'"*'"' ""'""'"'"
7 609
'?409
'i'621
30?°
60"^
'''977
R^r
2026
377
860
CI
CI
-
CI
Nel gam noncapital assets
737
265
376
276
I'l
CI
Other receipts
6,636
2,509
3,644
2,476
1 366
4 188
Total deductions
27.427
6.161
12.443
8.090
4.353
13.600
1 868
Purchases
303
TSBS
396
2,399
1,961
Less inventory end-ot-year
n
233
n
CI
-
1,924
Salaries and wages
25 213
3 620
9 269
7 362
1 927
4404
Payments 10 partners
Rom
253U4
2 774
'6 232
I725
"07
5:^2
Ta.es
24 957
4 736
10994
7,711
3,283
9,631
Bad debts
1 696
336
666
454
CI
541
Repairs
12016
2 222
4 766
1931
5904
Depreciation
^^260
4 672
'"w
349
3494
8 200
Dep°ei"n'°"
201
n
!•)
CI
-
CI
Pension prolit-sharing annuity bond purchase plans
5 246
384
.027
1014
CI
159
Employee benelit programs
4 453
1096
3 337
2,816
521
169
23/
Other deductions
27 064
5 983
12278
7 996
4 282
.2521
Net prottt (less loss)
27,617
5.994
12,513
8,081
4.432
13.803
Nel loss
,70«
1 .6?
6.1
2'K
.,.,
5,853
Business Returns/1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
Agriculture, toreslry, and
lishing
Farms
Agricultural
Hem
Total
Field
Fruit, tree
loreitry.
Other
crop
vegetable
ll.ning
HI
121
(3)
(41
|5|
161
|7|
|8|
Partnerships With Net Profit
N„..e,o.pa.ne,s.ps
67.366
75.040
66 662
28861
6 387
29,647
1767
8,376
Anoun,.
9,736,445
8,621,037
3,753,282
3,504.352
936,896
665 129
3!549!l62
220786
1,15 408
°Busiress ^ecerpls
104726
232
l!o96!345
225
600
13^647
13!39C
6,017
CI
981
6;723
1i;625
7^314
Nel gain, noncapilal assels
262
254
4o!578
9,729
2,609
22^429
CI
4.434
Other receipis
1.205
027
297,081
286,948
175,577
27,975
82,142
3,254
8.133
T 1 1 a d cllon
87,287,892
50.508,626
1 l'"llll
4W515
"Zll
ll'/»
Ifn^l
Zli^
905.563
Cpsl pi sales and pperalions iotal
■229!02l
212,961
2AA7
1,339,517
233!376
32,140
1,048,416
25,581
348!l65
Cpsi pI labpr
3174
475
548380
231.469
134,750
105,365
33,066
43.930
2,341
23,176
31.428
965
2,456!e80
46.440
Less Irvenprv end-pt-year
5.300
108
173,644
37.416
3,174
130.853
CI
24.595
Salaries and wages
9.422
508
171.417
67,778
12,817
25,979
19.041
9 941
103 639
Paymenls IP partners
91,616
21,347
6,499
19,300
2 785
41.667
62.381
1780
20.958
13.250
Taxes
2.949
939
, i7e;2ei
159!231
70,426
28744
54,654
5 407
19,050
137
692
1 661
672
177
|.|
272
989
Repairt '
1.171
J62
332!693
303,841
165,943
34,658
98,909
'4,331
28,852
Deprecialipn
543,080
193,060
8 855
Deplelipn
416
087
1,584
1,536
850
CI
678
-
C)
Pensipn. prpln-sharing, annuily, bpnd purchase plans
145
592
12,726
3,136
1,601
720
305
CI
9,588
Emplpyee Denelil prpgrams
433
517
440
42
968
5,909
5,502
1,044
n
2,782
-
CI
NeMpss' rancapilal assels
10
769
2,746
I-)
2,649
'''939
CI
1,62"^
z
C) "
Other deductipns
11.641
621,546
465,551
183 000
164.743
34,450
155,997
21,594,862
2,268,967
2,049,122
1,163,801
233,792
601,221
50,308
209.845
Number pl partnerships
672,366
75,040
66,662
28,861
6,367
29,647
1,767
8,378
Total reolpls
672,386
75.040
66 662
28.861
6,387
29,647
1 767
8.371
Business receipts
612!452
64'776
2e!oo6
28,844
l'752
8'307
712
696
1,924
I6I579
6,294
2,375
Rents
55
501
13:387
7,373
1,583
4^211
1")
615
Rpyaiiies
861
1,120
Farm nel prplil
1,804
600
11.991
6572
277
061
56.920
53!360
23.791
3.985
24.700
884
3,560
651
399
73.600
65.365
28,364
6.316
28,989
1,696
I.23S
Ccst 01 sales and pperatipns. Iota!
341
596
26,903
5!600
26,061
1380
5,599
161
2.412
Purchases
10,807
Cpsl pl labpr
4s!766
20,564
684
1,939
23,580
2,838
175
60:464
26!521
Less tnvenlprv end-pl-year
089
5:523
3,756
901
161
2,564
CI
1.767
Salaries and wages
239
946
7,345
3,071
737
785
1,232
317
4,274
Payments Ip partners
241
32>98
465
4,529
1,204
5,406
Ta»e5
541
421
64!527
57!249
25!393
5,649
24,654
1,553
7,278
Bad debts
58
482
1,114
441
145
CI
154
CI
673
Repairs
521
014
207
''Z
58!743
^62;
"59
26,603
25.825
;,^3_7
7!361
Depletipn
12
778
707
446
CI
254
-
CI
Pension prplit-snarina annuity bpnd purchase plans
19 567
I 196
689
272
198
105
CI
507
Employee benelit programs
35J0O
1 312
155
339
CI
451
182
Other deduclipns
627 124
71 145
63,261
27,391
6102
28092
1,696
7864
Nel prom
672,386
75,040
66,662
28,861
6,387
29,647
1,767
8,378
Business Retums/1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
[Al. „gure
are estimales
based on san
ples-money a
mounts are m ihousands ol dollars)
Mining
Construction
Total
Oll^ana
other
Total
General
contractors
Special trade contractors
"""
Total
Plumbing,
heating,
and air
Painting,
hanging.
tile sel-
Conlraclors.
ling, and
tloning
decorating
plastering
191
(101
(11)
1121
1131
nil
1161
116)
(17)
(18)
Partnerships With Net Profit
8.007
707
93
18,815
16.329
32.312
117,
1.108
5,064
18,399
Til It
e.oor
7.07
93
48.815
16.329
32.342
.471
4.406
5 064
18.399
7.522
18,717
1,408
2«
Nonqualilying d.vfOcnOs
ri
(■)
158
51
CI
_
_
CI
CI
1,569
Rents
274
820
Net gam, noncapital assets
562
22
2,093
Other receipts
2 939
2563
376
17,507
6118
11.215
1 519
1,081
2,026
6,586
Total deductions
7 93<
7 00!
93!
48 725
16 312
32 269
4 471
4 408
4.992
18,398
Cost ol sales and operations, total
2310
I'so:
50
4o!90<
1l'36(
26:i76
139;
3:607
Inventotv Oeginning-ot-year
2211
353
3:023
169
2.988
1,272
Cosi 01 labor
12:998
2138
Material and supplies
22737
1,992
7:810
Less Inventory, end ol year
192
72
120
9:893
7.070
2,571
CI
153
3:659
Salancs and «ages
2.089
1,616
173
18,634
6279
12.284
1780
1,290
2,118
7,096
Payments to partners
Hent
22,104
2,777
2,121
2,513
7:543
Interest
21,163
2,352
1,173
Ta<cs
5664
4.821
810
10,403
13.691
26:565
1,006
1,130
15,313
Bad debts
219
|.|
118
3,348
771
2 574
707
,..
212
1426
2 156
1.552
24,865
7.721
2,388
Deplelion
5.201
'"'590
36,639
91
rF
3,26^
n"
;:•-
Pension, prolil-shar.ng, annuity, bond purchase plans
79
J,
52
901
200
701
125
CI
C)
227
Employee benelit programs
3,264
2,191
395
Frrm°nel'lors """" "'""'"'''""
217
216
(•)
361
141
CI
-
CI
O
n ^
[.[
196
56
,~
C)
2
1I
Other deduclrons
7396
6161
932
16,256
15 366
30 726
1,170
1123
1818
17 585
Ne, p,on,
8,007
7.075
932
48.815
16.329
32.342
4.471
4 108
5,061
18,399
Frequencies
Number ol oarlnersnips
B.007
7.075
932
18.815
.6,329
32,312
1.17,
1108
5,064
18,399
Total receipts
3.271.558
2.065.759
1.205,799
9.348,012
6.127,214
3.212,282
617.279
186,608
435,166
1.973.229
1.951.132
186,415
(•)
!•)
(■)
259
28
(•)
_
_
CI
(■)
812
3.217
Rents"
50:920
10255
1.377
8.036
6,052
Other receipts
31275
9,825
47:298
17 349
29 931
2 030
70
972
26:659
Total deductions
2,211.822
1 328 572
883 250
8 113 606
2.605.206
393308
'73:722
"8592
1.608.583
Cost ot sales and operations lolal
'378!o51
162772
6:380:457
4:670:517
463.789
Purchases
698350
196:669
118:153
Cost ol labor
485:256
115,060
68.668
35:039
7,:219
240.114
35!828
1.157.096
853.692
302,283
61.010
59,265
162.901
2051687
252,700
2.911.100
2,610.810
299.182
9:797
13,585
182.658
Less Inventory end-ol-year
21^202
16.131
100.785
21 977
Salaries and »ages
96 372
11,720
54.652
385.364
148,233
236 883
38.306
,2 610
12,459
113.178
Paymonis to partners
13 321
Rem
Interest
25163
3356?
":204
el:"!
6991I
?9:S2i
3308
'■579
2,0™
n:o67
Ta.es
70,533
46,664
23.869
129.560
63: 128
66 267
,, 125
1286
9,711
10:815
Bad debts
B81
(■)
736
8.052
2,561
5191
,648
C)
168
3511
Repairs
14,665
28.010
35 727
2142
81,263
55.297
Amortization
Depletion
389 180
307,931
81.249
1 153
450
CI
-
-
CI
CI
Pension prolitsharing annuity bond purchase plan
2173
1 115
1358
10.372
4850
5522
1038
CI
•1
2.401
Employee bonolil programs
3 761
120
Other deductions
552 863
102 296
150 587
662 956
331.018
330 939
17060
21 051
40,970
221,858
Net prolil
1 I.S9.736
737,187
322519
1234 406
623 112
92 603
55116
91681
364,646
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement tor Selected Industries— Continued
|AII liguie
are estimates
based on samples-money amounts are in thousands ol dolla.sl
Manufacturing
Transportat
°n0 wnlWry's
t^o..lec,rlc.
Communl-
,,.m
Total
and wood
Printing,
publishing,
Machinery,
except
Other
Total
Total
Trucking
Other
gas, and
■"--
Industries
electrlcl
industries
.arenouslng
tatlon
sanitary
(19)
(20)
121)
(22)
123)
(24)
(251
(26)
(27)
128)
Partnerships With Net Profit
12,366
9,725
1,838
Amount.
T 1
6,424.780
727.193
667:238
364.358
4.637.098
I:"""
1,381,575
859.870
521.705
514,778
158,231
BuLtoss recapls
155,203
BMO
O
-
8:090
' n
CI
CI
CI
-
16.280
1,751
10,332
3,750
3,346
1,189
404
Rents
2!l01
2^425
10,618
9,237
7,266
5:749
CI
CI
7!o91
C)
CI
C)
6,295
C)
CI
CI
-
-
Ne'rgaln nL°'c'ap.lal assets
3.904
2,084
30l
'''333
1,18"^
413"^
3,60^8
3,221
385
53";
Other receipts
3,585
4.492
675
29,304
7,482
7,359
3,647
3,712
123
5.468.989
635.570
S50.443
261,905
313,347
221.225
3,969,629
3,109,606
1,284,860
540,092
1,162,732
520,448
"4:440
410.607
266,008
122,128
^°Co'st''ol'' saleTand operations, total
19,644
310,549
16,738
15,462
2.754:992
268:i14
245,189
596.303
64,690
29,274
22758
24,238
11.391
1.812
30^222
126.670
8.621
Less Inventory, end-ol-year
471.452
44,207
29,173
370:e32
17.765
16:469
9,029
7.440
(■)
Salaries and «a es
350.635
45 270
93,100
21,447
190,818
176,746
149,210
115 407
33,803
29,536
Payments to partners
104.689
1l!223
28,550
24,236
4.314
6.038
Rent
8,237
2.762
51.265
7.870
2.348
Taxes
890
16,488
8,035
5,724
1,895
45,691
Zl
12.510
5.192
Hepans""
53 651
4355
2:398
50,603
44:533
37:906
6,627
6.070
Deprecialion
169:357
1.285
3M39
15239
10191
110,288
81726
69,321
54,195
ci'^*
(•)
Depletion
CI
-
C)
2,788
C)
C)
C)
CI
-
Pension, prolil-sliaring. annuity, bond purchase plans
Employee benelit programs
326
1 413
723
6,039
2 442
2 331
915
1,416
CI
19:451
1,425
2,560
2,600
4:899
4,119
2,392
1,727
780
Net loss (rom other partnerships
422
Farm net loss
'!'
-
-
-
'!'
~
. ~
~
~
~
Other deductions
5l!3'o58
74!294
llie'547
27,452
292'765
27l'481
234,784
182,938
51,846
36,697
95S.791
91.623
,25.688
7,.0„
667.469
254.946
218,843
107,745
111.098
36.103
Frequencies
23.440
4 104
4 743
2,207
12 386
9 725
7,887
6,294
1,593
1,638
23.440
4104
4743
2,207
12 386
9 725
7 887
6,294
1.593
1.638
Business receipts ""
23.359
4^104
4!672
12:376
9:725
7:887
6,294
1,593
1,838
Nonqualitying dividends
366
727
1,023
852
Rent?
1 768
512
151
911
660
627
503
CI
C)
191
(•)
C)
CI
27
CI
C)
CI
-
-
Net gam, noncapital assets
1,072
279
144
192
457
1,125
938
676
262
187
Other receipts
10,706
1,610
2,327
1,009
5,762
2,798
2,366
1,845
521
432
23.440
21.092
r.^
4.743
""
12,366
9,725
7,887
3,047
6,294
2,334
1,593
1,838
™o'sl''ol'sale°"and operations total '
586
1,457
2:i87
904
8: 169
364
225
139
2,796
1,638
557
342
5:339
302
Malerial and supplies
10 204
i^esi
l!56C
1:090
5,903
1:479
1:154
1,017
137
325
1V220
2,204
429
Lass Invenlory. end-olycar
13,697
1,701
2,535
982
8,479
401
312
172
140
C)
Salaries and wages
9 187
1419
2,181
1 010
4 577
4,453
3,718
3,182
536
735
5,475
1,866
243
3,284
7:266
3.800
773
729
2!593
5,898
6:i16
1,062
Taxes
19!347
3,362
3,927
1,994
8,667
7:264
5:864
1,400
1,403
Bad debts
3,583
313
1045
370
1,855
737
489
381
108
248
Repairs
2,650
3435
3:213
3 930
1:849
9:953
e:?7B
5,976
5:665
1,346
1,767
Amomation
310
CI
C)
184
(•)
CI
CI
CI
CI
Depletion
213
n
-
C)
49
(■)
CI
CI
'■'
~
Pension, profitsharing. annuity, bond purchase plans
689
54
77
65
493
189
175
123
79
CI
2,582
Net loss Horn other pannerships
22, n2
''947
'4592
'j'ne
64
'9231
''551
'6'o32
75,9
7680
Net prom
23.440
4.,04
4.743
2,207
12.386
1
7,687
6,294
1,593
1,638
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
[All trgufes are estimates based on samples— money amounts are >p Ihousands of oollafs]
With Net Profit
Nonqualrfying c
beginning-ot-yeaf
Depletion
Olhef deductions
36.314,293
29,573.080
3,073.
> 297.629
911,273
1.588,626
59,140
15,629
75,725
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
[All figures are estimales based on samples— money amounts are in thousands ol dollars]
With Net Prollt
. beginning-of-year
Nonqualifying dividends
578,506
275.562
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
|All figures are eslimales based on samples-money amoufils are in Ihousands ol dollafsl
With Net Profit
2.853
4,463
?eO.S28
24,648
97,497
155,670
9,484
2,916
119.384
,122,792
58.660
18,939
5,177
10,507
1.645.182
37,573
122.279
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
Service.
Hotel, and other lodging piece.
Motel..
Laundrle..
riem
Total
Total
hotel..
lodging
Total
dry
cleaning.
Beauty
Barber
•hop.
Other
touri*.!
garment
service.
couttt
(58)
(59)
(60)
(61)
(62)
(63)
164)
165)
1661
167)
,37,933
6,372
3,235
3,137
18,893
5,166
S.053
2443
4 201
1717,
362.428
Business receipts
23 615 733
'995!69l
62i:84 7
373:851
926:oii
302725
204'] 7;
6, '7,,
,'557:552
■ 3i;962
2,402
CI
C)
-
_
CI
_
CI
CI
62.070
4,051
757
Rems
2,216
6.415
(•)
CI
-
-
-
-
-
-
1,322
NeToaln' mncaoilal assets
42,107
2,344
2,188
156
4,562
4,313
~
~
.
22 8el
Other receipts
167,978
16,774
7,935
,88
CI
1 530
30429
Total deductions
15,766,675
892.965
558,552
334.413
717,133
257.071
158.799
42.416
258.847
1.250.257
3:538
Purchases
1,196!4S3
77! 162
18,504
12:467
2.134
123:357
Cosi of labor
511,249
23.832
10:259
66:344
26.476
8:773
55.513
163,766
3.933
26,551
13,636
789
Other costs
32.268
15:37;
16,893
37,684
,0,1
18230
116890
166.966
3:594
3:779
2:209
CI
16123
11.398
Salaries and wages
5 276 334
163.952
103,154
60.798
137,763
54 936
40 684
13.063
29 078
274 653
Payments to partners
62:665
Rent
1, 124^190
52:597
15:558
45:001
14:640
14:287
5.287
50.624
55:468
26,855
9,239
4.492
1.261
Taxes
617,419
70,204
1.217
9.340
37,767
146^806
32:676
20III
,2n8
132«
5 47^
';'„7
'■'375
427'4
4 956
Repairs
13670
Daprecialion
600,692
95,647
64:636
37:832
1,766
1380:
135 698
37.372
1,080
219
361
6034
Depletion
-
(■)
-
-
-
Pension, prolit-shaiing, annuity, pond purchase plans
77 562
497
C)
C)
626
CI
_
_
240
4 332
Employee benel.l programs
81^315
2,460
981
1,479
1,577
783
C)
CI
356
3 334
Net loss Irom other partnerships
7709
Farm net loss
'i'561
(■) '
C) ^
I
CI ~
I
I
:
n ~
,., -
Other deductions ..[[][[[[[[.[[[[[[[][['.[[][[[]'.'.'.'..'.'.'.'.'.'..'.'.
4,044,133
237,477
151,467
86,010
161,027
63.576
3,. 620
6,967
58 864
282 095
Net profit
8,457,374
157.126
89.988
67,138
224.181
54.274
46,084
20.262
103.581
384.893
Frequence.
137 933
6 372
3 235
3 137
18 693
6 186
6 063
2 443
4 2C'
•7 ,7,
137 933
6372
3235
3137
18 893
6186
6063
2 443
17 171
Business receipts
137W
MOl
3:i64
3:137
16:893
5:185
em:
244 3
4'20,
17:117
632
Nongualilying dividends
Inlerest
545
'''994
'''527
457
'i'995
^~
n
CI ~
'''eeo
3.006
Rents
9^943
547
283
1:714
852
n
CI
572
Royalties
Farm net profit
4,603
240
Other receipts
48,043
2,614
1,768
846
6,933
2.385
2.305
CI
,.814
5.496
136.513
6.372
3.235
3.137
6.186
6.063
2.372
4.201
16.785
54,160
2.986
4.331
1.066
3.109
6.719
Mater°al and 'supplies
25:330
332
592
475
'''117
6«5
Ifot
2374'
'''715
1.240
"??
Olhe, costs
23,545
298
110
4:435
23,754
165
5,156
780
2:373
Salaries and wages
4171
2 588
31,5
1000
,924
5.025
Paymenls to partners
986
2.959
Interesi
6o!779
1'm7
2:482
182!
'aL"
3:069
m"
n''
"74
""I
Taxes
116,523
6,179
3:136
3:043
16:458
5.545
5.637
1.945
3,330
11.751
Bad debts
10.978
752
652
too
1,215
183
,.,
C)
7,7
1.166
Repairs
76,007
5,367
2,849
2,538
5.135
4.709
1,715
2.463
7.566
2,985
2,015
3.580
13.480
2,216
Depletion ' \' ..'[][[]]']]'.'.]][]'.'.'.'.'.].'..'.'..]'.' '.'.Z'' ''.
519
-
-
-
(•)
CI
-
-
-
CI
Pension, piolit-shanng. annuity, bond purchase plans
12 153
39
C)
CI
243
CI
_
_
133
337
Employee benefit programs
141271
397
221
176
1,146
450
CI
CI
190
570
Nel loss from other partnerships
Other deduclions
132,954
6.285
3,235
3,050
18,253
5.973
5,921
2,229
4.130
15.066
"'"
137.933
6.372
3.235
3.137
18.893
6.186
6.063
2,443
4.20,
17 171
Business Returns/ 1974 « Partnerships
Table 2.2-lncome Statement for Selected Industries-Continued
II ligures are eslimales I
Partnerships With Net Profit
Other feceiplb
Aulomotlve repair
Business Returns/ 1974 • Partnerships
Table 2.2— Income Statement for Selected Industries— Continued
Services-Continued
Enjlneerlng
accoLTtrng.
Item
Legal
Cenilled
Otber
""'""""
Total
accountant.
service.
cai
1791
ISO)
181)
1821
1631
Partnerships With Net Profit
25 909
4827
11702
7,786
3916
7,950
Amounl.
Total receipts
7 528 778
1 582 337
3 591812
3 187 798
484.014
591.230
Business receipis
7!453!670
l!556!930
3!554!937
3'i53'3ee
15.244
Inleresi
20,970
4,390
8,905
1,773
Rents
2245
2,573
Rovaloes
298
ci
_
CI
Farm nel prolil
143
Olhet receipis
34,049
8,152
8.574
6.850
1.724
10.029
Total deductions
3.702,419
1,284.855
2.588.829
2.276.393
292.436
446.905
Cpsi ol sales and operations, total
359,284
63,180
Inventory, beginning-ol-yeai
_
C)
-
19.362
Cost ol labor
Maler.al and supplies
1i;602
Olher costs
239!356
22.778
33.904
-
CI
-
20.520
Salaries and *ages
1.658.320
389 107
1,341.618
1.199.358
142,260
61.877
31,964
Hem
2o!930
'11%
21888
'^9 799
^2 089
16^351
5.626
Ta«es
155.313
35!l27
96,089
85:469
10l620
13.290
Bad debts
6.255
1,680
3,119
2.736
|.|
216
16.164
Drp°ei"n'°" []'''.'.'.['.'.'.'.'.''.'.]''.'.''[['
'105
;""
Ir
Ir
'■r
9
Pension, prolitsharing, annuity, bond purchase plans
25,798
8711
16,726
11 747
...
506
Employee benelit programs
24,740
7!646
15J02
2.130
Nel loss noncapital assets ..'.'..'.''.'.'.'.".'.'.'.'.'.'.'.'.".'..
444
CI
n
CI
_
_
Other deductions
1.030,538
364,524
544021
181,524
62497
94,974
Net profit
3.826,359
297 482
1022 983
911405
1 1 1 578
144.325
Frequencies
Number 01 partnerships
25,909
4827
11,702
7.786
3916
7,950
Total receipt.
25.91)9
4 827
11 702
7.788
3.918
7.950
Business receipts
25.886
4^819
1V691
152
Nonqualilying di.idends
237
7.383
1,312
'j'sj,
2.972
60I
'"'656
Hens , '.'./'.'.'.'.'.'.'.'.'.'.'. '.'.'..'.'.'.'.''.'.'.".''.'.'.'.'.'.]'.'.''.
1.852
375
839
690
_
CI
73I
lal
'''370
'''268
C) '
Nel gam, noncapital assets ............'.'.'..'.'. ,^. .'/.'. ^'.'. .'..'.',......'.'.'.'.'. ..
CI
Olher receipts
8,349
2.102
3,712
2,350
1.362
2,225
Total deductions
25.535
4.827
11.623
7.786
3.837
7 511
1,674
1,332
'825
3433
228
lijZS
Purchase ■' ■' '
230
2.288
Cost ol labor
380
813
695
407
CI
Olher costs
Less Invenlon,, eno-ol-year
-
CI
CI
CI
-
1.319
Salaries and wages
23,769
3.279
8,896
7,059
1 837
2.850
Payments to partners
905
767
3,901
4.249
6^013
Taxes
23.517
4,157
10.458
7,407
3.051
5.669
Baddebis
1,609
336
662
454
CI
518
Repairs
11,607
4561
1916
4.260
Depreciation
3 120
5.597
256
ri
425
277
Depletion
201
Cl
ri
CI
-
Cl
Pension prolil-sharing annuity, bond purchase plans
5.239
377
1.020
1007
CI
148
Employee benelil programs
4,272
996
3,203
2 689
226
219
Farm net loss
CI
-
-
-
Otnerdeductions"" '"""
25,243
V740
i'iUb
'7'692
3766
'075
'"'
25.909
4.827
11.702
7.786
3.916
7 950
Business Returns/1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Prolit, by Selected Industries and Size of Business Receipts
m irgure
s are eslmales
based on samples-money amounls are ,n Ih
jusands ol do
lars]
rn-s::
"!=••'
cost 01
lion
Payroll
loss)
Net prolit
Coetllclenl ol variation (peroenti'
"E'°'
*.oun,
"S'°'
Business
receipts'
pJot'lt
loU
HI
(21
|3|
141
(51
161
(71
(81
191
(111
(121
(13)
All Industries
Tom
1 062 268
4 620 489
2,5
BB
ie7;63<
15 804 080
8.864.873
11
672.386
lo'ii
21.594.862
11
70e:394
01
04
■
13
"o°00o"under's25'o00
161 lose
BE
,1
12
20
1?
r,
ii£"cEr^i5o
139 009
473568
449!68^
III
1,409,868
l!774;24(
939237
imelS
Joelo!
1,164,397
3!347!2e!
1
i
2<
1
|i£:||pEo
1 16J
If
111
11 0931241
"Isle:
2 698382
1884;951
M2
11
I5
!'
, "
08
Agriculture, Forestry,
and Fishing
2.258,967
under 55,000, Idlal
Sl°S'"l5 00o'""'
55,000 under SIOOOO
510,000 under 525,000
28 6«
1
39,362
39,362
63,068
63,068
46.249
52 926
;ii
-235,562
ll!294
1
82
ii
ii
mm.
18653
'we?
10!348
l,36l!884
V833!985
1,039,157
'72:425
259!98e
200,501
259!51t
i2;45:
i
i
iP
1
i
898
Jl
1,239,617
940.758
509>47
47,497
'II
12!60I
539
20!991
1
i
i|
i
Farms
Total
109.613
322.360
11.219.087
7.277.321
805.810
830.628
1.015.057
66.662
2.049,122
22
3,3
4,1
42
i^o°rcs?;r^^?5°sSo
960a
42972
44! 194
35 048
170!094
1
49^042
'4,502
11
5789
1886
ill
11
it
i
i|
i£=r=So
5200,000 under 5500,000
5500,000 under 51 000,000
9!aio
2115
"Ji
11
1,737490
945,231
126799
163,699
ii
'sImc
325!785
446.013
641,151
191.009
1
,1
8^
i
iHUPS
28?
6,826
■•f"
664:902
T
48015
w
t4l
T
no
I06
111
•r
Farms: Field crop
Total
39.910
103.651
3.942.M7
306.244
307.613
977.736
28.861
1.163.801
38
52
5,9
8.5
Under 55 000 Idlal
SIOOOO under 525,000
II
8,961
10 798
11806
5!944
i
8^349
ii
ii!
'ii
i
40 7
II
iiim.
1138
818
13^239
'2569
418447
580:830
396!505
II
2l!898
11
i
1
11
1
20 1
12 6
20 4
ii
^=m
,-,'"
1613
Im:?64
136235
f'
20723
30,018
n-
if
I"
',7'
rr
fA
Total
11.470
45.028
1.137.784
593.929
101.834
226.047
72.849
6.367
233.792
68
9,0
12,3
8.5
";1'rll4°i°sr'e?o'rled
IB
i
6221
15770
4992
V22I
-56395
357
1442
B
24 9
'h
''i
5500 000 under 51 000.000
1008
1
7i;612
76!911
152,986
ii
II
II
1
15!546
189
179
32 6
300
iiiifs
::"■
"32
138 832
73,413
ip
26,080
iv"
i-r
r
:?'•
T.
f":
if
Business Returns/1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
jAII figures are eslimates based on samples— money amounts are in thousands 0l doNars]
Se,ee.ed,„du.r.
snips
Number
receipts'
Cost of
operations
-ZT-
Payroll
Net profit
Nel p.olil
Coelllclenl of .a
ration iper
cent)'
"^S'"
.mount
"p^n^ir"
°,".',rr'
p?ol't
Net
loss
(tl
121
13)
14)
15)
16)
(7)
181
19)
(101
111)
(12)
(13)
Agriculture, Forestry,
and Fishing— Continued
T„,a, '"""' ''"""'°"'
54.862
164.816
5.887.807
4.632.353
385.426
248.077
-69.68
601.221
5.
6.7
5.6
No receipts repoded
1
1
18,847
140!267
I?i:525
27:850
B
-69:73
Ell?
1:56
8,254
we:
5,56-
■;|
i
11
40l
1
iiiiilo
i
15,09<
752,380
195,729
415,156
II
II
5,434
79,990
^■42
60,088
'26:8?6
li
loi
123
le:
?85
|SE|pSo
[:;'"
4767
563:30?
'if"
11:443
'}r
--21,1?^
v}
2?:6a6
?5
,.,'"
if
188
Farms: Older (arms
Total
3 371
8 865
250 569
129 258
12 306
48 891
76
50.308
24,2
22 9
,'27,
3708
t 844
2^655
1760
l-l'
-969
n
229
318
51° ImTLmb"'"'
' '900
'ist
1,e4'4
2,65l
.'537
ri
-7533
l-l
!•)
'272
3ll
I'l
n
ImOOO^Cnder^S^ibloOO
n
!•!
!■!
ri
I'i
l-l
!•)
I'l
I'l
ri
i'l
I'j
1")
525,000 under 550,000
.196
''1
ii
Ii
2979
2,688
16'220
14:28:
i-i^"
jioi
]-
•F
I'l
•H
i;?SSn°sL""^^' s'm™""™
"-5
-
36 931
27 07"?
„-
10 96~
3-
=
37'3
691
72"?
44I
I
510,000,000 or more
-
-
-
-
-
-
-
-
-
SSl'-'InS'l^S^
T0.3I
13.012
32,532
1.302.170
594.781
70.074
193.369
169,135
209.845
6,8
6.2
9.0
11,4
51 under 55,000
55,000 under 510,000
1:|
5!648
4J27
32:624
5.096
5,329
Vms
6,345
l-l
r!
ip
2W
I'l
i^i
51o6,OOo"undl!r 5200 000
liS§;S§S :T. IfoTooo
i
3,134
3!429
III
93:926
16:100
33:704
IIj
'1
I'li
l2C
183
18 7
i
542
I^OOaOOO unTe, lloOoSo
,,"
_ 102
"P
87,385
2:2?8
'^wt
^'983
«
?:82?
i:f°
jto
324
n*"
Mining
3!t98
2,895
32:754
3!368
""''It
6,19!
1.018.887
IB
946
228.586
n:376
_ 465
-42.665
-29:727
8,007
1.059,736
,1'^
21 5
27 9
33 2
rHS^.
46 4
4? 2
5100,000 under 5200,000
5200,000 under 5500,000
l'200
23,306
23,702
iii
16:634
iE
18:899
3.901
11
si
Wi
23 9
11 9
ii
482
S10°00b°000"C?mo^re°''"'°°'"'
250
3^035
329:445
ill
i6:«5
11
406:430
36
462635
'29
'9!
if
5I
Oil and 9^5 e.lracllon
Total
12.261
187,651
2.232.654
467,737
118.930
86.755
-271.142
7.075
737,187
6,7
3,3
3,6
9,8
51° under'' S5,'oOO '
IB
l!386
11
11,732
5,824
10:506
,,'=
'1
i:F
-632:351
-32:554
-24,060
735
li
28
i?
iO
sO
525,000 under 550,000
1,064
23!366
IS
7i:929
250:776
i
11
'^234
10:266
-7,195
1
11
%
25 6
22 9
27 2
126
1
ii
ji|Siiio
'i
2! 746
B^
54:838
189,753
4:535
2i:'i!
W^.
'i
28329
369,253
J"
if
(.,'"'
105
Business Returns/ 1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
l*»'r^
s are eslimales
basM on sampi
s-money amounts are in Ih
usanOs 01 do
arsj
"'B"
NumPer o
sales and
D.precla.
tion
Payroll
Net^ prom
N.l profit
Coetl
cent Of var
atron |perc.nt)=
business receipts'
"prn";,."'
Amount
partner-
rVc'e^p-r
profit
Net
,„
12)
131
(41
(51
(6)
(71
(61
(9)
(10)
(11)
(12)
(13)
Mining— Continued
other minin.
Tout
1.792
5 496
1359 635
551.150
64.634
141631
226 477
932
322.549
13 5
36
6.0
126
No receipts reported
^
;-
1^
!:!-
zlip
CI ~
if
: -
III
n
iiiii
'■'263
' '905
84606
19.856
'i';ii
lV828
^h
'''247
^lll
'''57
%
'h
'ioi
|SS|f5o
'2'
349
2|Imi
I7OM
27:370
21157
UW7
Jl
34 578
,;," '
I"
I"
,'f
Toll!
63.096
140.176
11.436.167
6.316.873
222.861
1.720.052
666.145
46.615
1.234.406
29
1.6
2.6
48
US ■
7,164
1.11
6 399
1
3.448
4,149
'2*662
iii
12^
' '190
''i
$25,000 under $50,000
iii1lfiii>o
li
22:968
1.249.630
718:080
' 614:575
36: 130
2?:ol2
?99 325
162:685
1:289
183 120
'93:92?
y
fl
i
160
||§rpa.
679
146
"°l
;||
723.370
11.676
29:900
II
M
'i
,11
Jl
if
Jl
if
General contractors
Total
22.993
53.370
7.775.002
6,272.345
130.604
902.820
291.715
16.329
623.112
4.6
1.8
3.2
5.2
liiis"
;i
1
3 452
1465
1465
11873
'i;
P
=-1:
'llli
7 504
164
III
24I
"si
%
$200'000 under $50o!oOO
1
7:575
•1
M
7298
102 164
ii
'1'
55?92
V
ilj
1
1
lim^ unSi; USm
403
'1
ii
54 7 965
ll
284 567
17 598
85,940
1
45 743
76 530
38.395
. "
62
I08
180
Special trade esolraclors
Total
39.668
66 307
3.660.734
2,040.662
91.473
615.761
560.854
32.342
607.076
3.9
3.3
4.6
119
Under $5,000. tola! .
4.381
8980
10.956
4934
745
-2619
2216
3178
125
,4 6
217
33 6
"o'oOo''under^$25'oOO
3.925
19980
152487
47:859
11°'^
19799
486
?:778
5023!
''il
t
i
'\l
5200^000 under $50o!oOO
$500,000 under $1,000,000
9.052
1
1.355
sa;
■•ill
100.292
376:040
Villi
21 980
48 679
'ii
IB
^!
'38729
l|
i
ii?
28 8
$1,000,000 under 52.000.000
$2 000.000 under $5,000,000
'«
?26
"till
11
!!i
11
19.349
'37
19 849
|."'
I??
,r
,,p
''^^SEv"^'
Total
5.332
11.534
656.605
429.410
10.226
115.756
67.384
4471
92.603
105
76
no
304
iS£ilsso
ri
rl
9"
n"
''' _
'■.''
1.
!:'"
''.[-
rl
' 28
,"-
1^1
|£"S|r'iSo
'1
jl
95826
50555
'11
"5^1
1 1 :368
4:154
'1
, t 154
22 5
22 9
40 5
70 9
j|Es^S|EsL
39
117
58.386
43 407
,575
11.871
5.804
39
5,904
,20 7
J-0
,228
-
I
'e
'iify
ih
'nl
'7769
4 106
'hi
rl
rl
li
'1
:;
rl
Business Returns/ 1974 • Partnerships
Table 2.3 — Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
(All lijure
ased on samples-money a
nounls are in Ih
usands of do
arsl
^"""s'Je'ol'""*'
Number ot
panner-
pJrto'e'rs"
Business
receipts'
sates and
°'S'o'n'"
Payroll
(less
Nei prom
Coell
cent 01 .a
alron ,p.,
entl-
"iH'"'
Amount
Number of
"Imps'
profit
lOM
(11
121
(31
(4)
(5)
(61
171
(8)
(91
(101
(11)
(12)
(13)
Construction— Continued
Painting, paper hanging,
and decorating
Total
5.208
10,826
203.180
81.221
4,014
53.682
53.691
4,408
55,146
11.4
14,6
37.4
Under $5,000, lolal
(•)
CI
(•)
CI
CI
CI
CI
CI
CI
CI
CI
CI
CI
No receipts reported
n
n
-
-
-
-
-
-
-
n
$lo!oOo"Sder'$25'ooO
'Ls
'L,
is'eoe
'6*260
' '599
'2'o76
n'864
'i'284
l'2'331
''21 6
''22 1
''246
''726
l|£;;S|i?a
,V"
,?,"«
59,401
n"'
(V"
^M04
20564
,;,"'
20924
n"'
n"
n"
85_7
iSEIiiiEo
Iv"
n'''
JoW
fr
'r'r
n"'
?r'
n""
'5646
'233
n'^
V" '
go's
$1 000 000 under $2 000 000
1-1
(•)
CI
n
CI
[■)
CI
CI
|.|
CI
CI
_
$2ot!000 under $5,OOo!oOO
E
E
E
E
E
E
E
"e
E
E
E
E
E
Special trade contractors:
s'et1ll!3!' a'l.TplMt'erlnr
T^,,l
5 919
12,769
497.099
263.213
9.090
137.083
89 098
5 064
94 681
103
96
135
34 4
lisr
'i'
'2*477
:[^
' '927
c!
l-l
r "
I'l
'•i
SOIOOO undeJ $100,000
1,499
1 729
if?!
126,188
17,156
i:|
II
12718
1??;
P
if
i
29 7
cF
$2!000:000 under J5!oOo!oOO
'''
''' _
C, "
C, "
■ =
c =
c =
c =
'■' _
'■' _
'■' _
'■' _
Special trade contractors:
Total
23,429
51,178
2.291.650
1,266.718
68.143
509.240
330.681
18,399
364,646
5-1
42
59
14.3
Under $5,000, lolal
No recerpls reported
$5^00o"undef$10%0
2870
2.644
5!364
j'274
|i
26J7?
':!
'i
-2 688
;i
261C
'h
jfl
26l
15 5
37 6
$200:000 undei ImoioOO
$500,000 under $1,000,000
II
'7506
ili'i
57.442
17!834
'Mi
27:1"
iii
61^410
30 260
1
%
188
24 2
54 2
|i£:|iisL
15
8
"95
99 786
'ii
'i
i
6063
11367
27
11797
122
if
167
«?
Manufacturing
Total
30.620
80.726
7.554.730
5.016.246
239.661
1.156.022
574.347
23,440
955,791
43
19
27
8,3
iSif"
l!360
li
6!348
IB
it;|
3,951
4035
17,837
=?i:|
'i
I't'i
ft
155
30
304
as as Si
100,000 under $200,000
200,000 under $500,000
5!oiO
3!070
11
II
11
i
11
loaoos
if
li
1
j!
'P
1
ISo-rlF™""™
258
?;865
772 538
527,104
16,444
! 11:678
151,618
1
48796
,.,"
ri"
,r
,;p
""" '«t"-pl"S°nlture°
Total
5.076
15,024
1.186,487
799.892
57.419
170,519
1,864
4,104
91.623
10.5
so
10,1
31.1
$1°^? $5,000 ^
$5,000 under $10,000
$10,000 under $25,000
f
II
1,35^
63_8
Cl^"
Cl'"'
'2'581
'•'I
"-
' 28 5
41 6
46 3
cf"
$25,000 under 550.000
$50,000 under $100,000
830
III
''576
103505
89:592
li
li
M
\
li;
%i
"s;
31 8
21 6
"35I
iii=ps
''
1
94,349
282:035
,1
31
-1367?
f
r
,r
if
if
f
Business Returns/ 1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
Coelllclent of i
Manufacturing— Continued
Printing, pubiuning. and
amed tndustnas
Under SSOOO.
NO fecevis I
SI under S5.
SS.OOO under S
525,000 under SSOOOO
S50.000 under SIOO.OOO
S'OO.OOO under 5200,000
5200 000 under 5500,000
Transportation, CommuniCi
Electric, Gas. and
Sanitary Services
525,000 unc
S200!000 ur
"752
'l'848
1,25(
'3b!
2.S94
2.199
1.143
241
«
219
' '18O
,r
'"'i
'1
'''?,
16.899
45.799
3265
8 057
■M
5 404
6!240
4.962
380
1
'■H?
H,331
37.765
2.211
1796
'ill
6.309
2i5o
I;?"?
2,804
'353
5,983
5,255
150
?E
„.7«
28.346
i
2,594
2,257
3^948
(•1'°'
748
902
69,390
55.189
29,743
Business Returns/ 1974 • Partnerships
Table 2.3— Recalpte, Selected Deductions, and Net
Profit, by Selected Industries and Size of Business Receipts— Continued
!*» «1"'^
are eslimates t
ased on samples— money an
ounis are m thousands o( Ooilarsl
•I« of
rr-
TrSTe'™"'
fe"<5I"pu'
C0.I0I
Deprecl^
P.„«,
"H"
Ne
pom
"i^"
»™.„,
ss.'sr
p^
toll
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Trantpoitetlon, Communication,
Elaclrlc, Gat, and
Sanitary Services— Continued
•»« werehouelru
Tolal
8.746
20.034
999.886
308.428
(•)
(;)
' '998
107.745
''ll
83
;:;-
250
n
(•)
';L
'6062
'3*469
'2I92O
' '619
(•)
JIaooo undll $?oo!ooo
liESISo
'1
i
125:846
3.860
9.699
11,291
7,076
8:362
i|
i
9,690
183
'i
604
is
$l6.0o6.00o''or rlrore '
50
ni
86.403
139.663
fr
4:8?9
W'
n"
tsi
its
S:j'^
lit
73 6
ToMI
2 997
8 312
826 017
138 606
84 261
— 15613
1.593
'i
13.3
27 5
13.8
$5,000 under $10,000
i'
<ir
1.757
'■' _
,a624
|:i
^
P,
»i
|:|
iiip!
"1
''i
|-|
£887
47.990
6:981
n
(•)
-li
'■'11
h
39 4
23
1
'I 7
%
$5,000:000 undi; $?6°006°000
$10,000,000 or nxire
) I
!!
So
i:IS
164.404
36,964
17,255
13.191
"I^mS
34
38:399
I"
0"^
3^1
c,"
:■:::
273,800
59.325
67.40.
—33.033
1.838
498
38.103
.4.9
37
,7.2
Under $6,000, Tolal
_605
12^382
<,
1:1
1:1
(;) ~
;:;-
|:i
jif
B
rj"
if
jij
III"
ir
iii
$500:000 und« $?*S)?m>o
' 'l87
1.270
566
21.065
9.676
1,791
j:j
1.429
7.986
'■'149
liL
'■'186
il]
\i
%.
iiil=|s
i ■•
17«
96.092
26.124
24,400
27.696
-27.661
16
8,260
18 5
132
301
185
Wholeule and Retail Trade
T01.1
195.503
451.199
43.577.910
33.058.818
426.138
3.078,877
2.835.692
143.842
3.138.893
1.4
08
1.4
49
under $5,000. lolal
20:35a
II
344:135
5
i
:i
^1
Ii
7,191
';'532
1
ft
'1
152
ii.ESiiE
11
55.215
26:4W
|||
1,661:719
7:027:897
4,821,248
'55:629
844:679
497.020
422:279
11
104,882
855:391
443.638
42
w
84
ll
liiriP^
1
'7:460
5.024,647
4,800,446
2,359.910
3,997,845
3,985,486
38,084
349.916
134:789
282.446
?:502
199:849
19
, "
(.."
,F
2..103
72.581
15.985.092
13.303.043
106.300
700.861
958,247
21.986
1.025,274
39
1.2
25
,0.0
Under $5,000, lolal
1 under $5,000
1
5:291
5:S
6.023
2,863
_524
' '402
jii
-_iS
1.234
4.617
4:461
1
19I
?7l
Ii
'Ii
illlllilo
IB
6.296
7:860
1.645:610
1 .857.989
ill
16:341
39:150
108:958
11
1.949
If
69:264
157:162
40
49
136
2??
40 3
$2:000:000 under $5:000:000
$16,006,000 or more
i
1
4:365:852
:i
;i
■is
156.919
1
■IS
161.620
s"
iif
!:r
if
Business Returns/1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
I figures are estimates t
partner.
partners
Bu.lneaa
receipts'
£B.
Deprecla-
Partoll
loss)
Net protit
Coedlcient ot va
latlon (percent)'
ships
.„ount
Number
ships
Business
receipts'
protll
loss
(1)
(21
(31
(41
(5)
(61
(7)
(9)
(101
(II)
(12)
113)
Wholesale and Retail
Retail trade
Total
167.091
377,994
27.567.16
19.737.102
319.414
2.377.394
1.874.09
121.69
2.108.080
1,6
1.8
56
1^^
14,598
32,095
25,73
17.506
2.079
i,8e'
lii
-3:89
-5!40
9:21
Mi
20 1
i
22 7
"227
"19 3
||||l=
III
48,777
71,862
Si
4!775!66e
8,300,789
4,481,072
528,18!
llfd
388!062
i
i;f
II
4(
41
1
1
iiiL?OP=
2,005
1
2707.30
1 ,992,331
2,093.618
!i
"Im7
11
38:229
46
(',"
, "
338
.ar3:r;.'^.^c^^r^5.,ie
Total
8,719
20.643
1.913.716
1.420.906
23,893
141.965
13S.13S
8.517
153,166
7,3
46
6.6
18,5
No receipts reported
ss^-^n^SVo
S10.000 under 525,000
_ 998
£
E
liL
k.
^ll
1::
!;'
!;•
'_31 3
"270
'r}
r
f
illlilo
l!814
3!966
550!46i
449.336
350,789
i
il
'ill
4i:30C
'ii
101
\
ll
52!000!000 unde! S5 OOo'oOO
"oTSSoTr^ore""™"""
200
715
243
275,652
146,33:
n?:"s
^8°8
?!:?%
|i
J
;P
1)9
/f
208
46 2
Retail .,ad.: G.n.,,1 m.rchanai„
755.059
76.842
10,5
.0,1
43,2
Under 55,000 lolal
CI
l-i
' n
n
ri'
(•) "
No receipts reported
51 under 55,000
55,000 under 510,000
785
'iMI
n'osg
l'o478
i;
=
' '246
ir
if
'L
i-L
rj"
;;;-
Ills.
's^
1,960
M
ii
2,460
l!8%
le^geo
Ii
'1
19:865
lis
'h
'\l
'h
il?j!=
iO
,;i
'P
e?:833
619
'4:838
6 62(
• "
1049
,r
,','"
'243
'I'r
Retail trade Food stores
Total
24,331
53.627
5.918.502
4.716.877
50,655
369.439
304.462
,9.795
327.999
,5
27
4.2
14,7
111^
'h
'h
^483
'k
" '272
n
L
n
jlj
'h
'■'|6 8
ri
'i
11='^
?758
10^909
1221346
994;i85
f'9;^
8 977
25467
52.994
93,644
fi
98:36,
38
no
152
55
46 1
51 000 000 under 52 000,000
52 000,000 under 55,000,000
i?o°rrr:„=.r"--
1
'658
III
"it'll
;ii
60 880
1 8663
11
. '"
'5535
0"
J'
,r
,r
""'V^ft^'Z'^T'"
^'""
16.47,
36.260
4.755.288
3.885.004
36.654
260,0,1
209.762
13.342
227.053
5,3
3,0
4,5
17,4
856
L
L
L
n'
n-
a28
i:;
n ■
'■'286
k,
o'
1-1
525,000 under S50 000
1 286
9418
3 488
487787
;:;^4'j?i
11
6,645
53 866
II?
3437
I 385
2?588
45
79
23 6
'11
30 9
,7 5
ll
ImoO 000 unde^ 55000 000
"o^MMoTrliOre""™"™
i
'1
750,911
|i
1 242
52,049
•Hi
n'^^'
4 794
59
90
1°
70
,P
Business Returns/1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
[All figure
s are eblinidte
based on samples-money a
Tiounls are m th
usands 01 do
larsl
Selected Industry.
Number of
Cost of
sales and
tlon
Payroll
Net prom
loss)
Number
ships
Amount
ships
receipts'
p?o'llt
ImI
111
12)
13)
(41
(51
(61
(7)
(9)
„„
112)
1,3,
Wholesale and Retail
Trade— Continued
Retail irade Food stores:
Other lood stores
Total
7.8S2
17.367
1.163.214
831.673
14.001
109.428
94.700
6.453
100.946
«.
9.3
27.5
!•)
<:'
r
r
!•)
r
jij
jij
cj
ii
!;!
r
jlj
iSSiSo
i:f
3:46!
III
170,345
i
i
iSill
1.071
6,308
1
1
24-
22 4
1:1
$1,000,000 under 52,000,000
52,000,000 under $6,000,000
n ™
|.|"2
'Es7
101,944
944
' '269
'uoo
5,206
'•' 4
•"'
,13
f
I
ci
Retail trade: Automollve dealers
Total
2.462
2,223
365.3,3
449.645
3.9
Under $6,000, lolal
l'226
2766
,.,
-1,160
ri
27 5
n
CI
llb°OOo"unaLr^525'oOO
ii
"k
B
li
980
P>~
^;i
ir
ir
''fe
25 4
C)
1:1
525,000 under $50,000
5100,000 under $200,000
11
till
2!336!611
1,090.160
229,189
895,454
1,818,339
881.683
2'861
15:287
'i
§
6,967
li^i
172.37!
1
'11
23 9
307
51,000,000 under $2,000,000
$2 000,000 under $5,000,000
$5000,000 under $10,000,000
592
'm?
ill
III
'1?
4^64
11
3!
26.848
^7:634
,r
1°
(■}'''
cF
and service stations: Motor vehicle
Total
6.164
13.47,
2.665.553
2.267,865
,2.0.7
142.442
77,153
4,369
88.820
82
36
7.4
,3.7
i?b°§§S)E°sso
jij
jij
n
ij'
n "
I
r
i-l'
ri'
Ir
n ~
ci
!:|
25.000 under $60,000
$60,000 under 5100,000
100,000 under $200,000
730
ill
III
11
1.1
Eif,
i
588
'l'o38
'4*226
'1
1
'_42 9
"to 4
'■b
$1o'oOo'oOo"Ci'%ore° °°°'°°°
432
'■?04
595,799
216!8ie
186!707
?:|
||!
13,296
?8e
|i:i
11
"
(•!'"
"?
Retail trade: Automotive dealers
2,692.243
25.709
7
I
281.440
i
'•L9
^
jij
Under 55,000, lolal
No receipts reported
$1 under 55.000
$6,000 under $10,000
1:1
9
l'3'o84
CI "
iiiii
ii
illii
2337
B
'Hi
37,393
142,485
'345,396
IjI
4>46
86:494
iii
,||
17:
176
109
99
1
47 8
I^OOOOOO undl! lloOoSo
n"'
ul
lows?
89!63e
44,207
,,i
^
i
'4°
5795
_l93
20 1
,i"
63_0
Retail trade: Aulomotlve dealers
and service stations: Olher
automotive dealers
Total
667.849
79,385
sr';nderi5'S'o°'""'
'■f
1.310
963,62^5
n"_
T
-645
(•;'"
Cl"*
c,"
?*-
iil"
VAr.Vl%Too
n
i:
i^l
1:1
n
n"
i^i
CI "
n-
i:!
1:1
'■r
i:'!
525,000 under 550,000
ll3S0
297
i|
33,614
182320
26.164
1
16,804
iii
"i
lE?
ii
269
"A
149
2ii
396
1.000.000 under 52,000.000
2.000.000 under |5.000.000^
;:; "
n-
:;"
47.365
_ 416
4,608
(•)'"
47
(V"
Cl"'
195
27 3
!■!-
Business Returns/ 1974 • Partnerships
153
Table 2.3— Receipts, Selected Deductions, and
Profit, by Selected Industries and Size of Business Receipts— Continued
I samples— money amounts are in thousands ol dollars]
"e"'
— '
receipts
Cost of
,.;.„..
Payroll
(less
Net prolll
Coelliclent of va
anon (per
ent)'
hu„ne'sr,e°ce,p,s'
""^m,,"
.mount
partner-
ships
Business
receipts'
Net
prollt
loss
ID
121
131
|4|
(5)
16)
17)
18)
<9|
nil
(12)
|13|
Wholesale and Retail
Trade— Continued
""Vr'^'^^^r^'^ir'
Tola!
13,162
30.657
1.467.683
938.886
15.140
144.499
139,310
8.902
156,234
6,6
5.9
7,6
16.8
S° under" S5'ooo °
|l0°0O0"unde.^S25'oO0
999
1:500
i
2.544
B
'■';??
'1*505
i
"765
'2776
24 5
"265
30 8
30!
rl
n
ii?:Z;;ri?roSo
S100.000 under $200,000
S20O.000 under 5500.000
5500.000 under 51.000.000
i
4.808
4:34!
11
'MB
1.09!
6.233
7.42S
ves;
II
ip
1
%
426
iSSipio
C)*^
n"
71,718
45^631
n'^
9068
n"'
1-1 "
6.432
Cl'"
1:1"°
200
,.»' ^
Retail trade: Furniture and
Tolal
10.951
24.835
1.714,457
1.150.147
16.208
151,571
144,571
8,340
157.496
6.9
5.5
6,6
17.6
Under 55.000, lolal
784
1 640
1 746
ri
{•)
n
-1,212
I'l
I'l
29 9
36 2
ri
(■)
sE^SS
?'"
'i'498
l,74l
1;) "
n
i-i "
-M29
1;, ~
n "
^31 3
X~2
i;i "
r!
"o™o''und;r';25«0 :
'1I212
'2779
2o'e37
12'548
''389
n ~
-731
1'!
rl
' 24
''» 8
n
!•!
^iik
ii
4,273
3.894
4.483
71,277
i
ii
?:Jg
i
19:364
i-i
26:28t
19!
1
1
786
iislps.
'28
^92
|li
49:460
26891
453
'9362
3:2?C
i-i "
1O009
P
22 9
(;i'^'
497
Relall trade: Eating places
Total
24.039
58.016
2.834.942
1,401.980
67.882
589,191
197,968
16,813
247.371
4.8
39
5,7
15.3
Hi:
•i
n°^
Ii
M
'•'426
''' _
-513
1,287
1.608
cf"
il
'\o
'"k"?
Si=
639S
1
169.030
ii
M
ii
ii
93:903
ii
34:346
2:464
16 994
43.776
IP
'it
14!
1?
20 5
iiiilps
1-)'"
ff
173JC2
77^656
,?,'"
41,309
10667
C)""
13,201
^106
(■)""
l-l'" '
n"
Total
10,711
22.759
761.129
369.442
22.772
110.645
70,271
7,974
82.382
7.8
8.7
11,2
265
Hi:
vE
i'i°"
E
'™
!;!
rl
-487
''il
0"
'■•E
'i
'■' _
I-i
m
Illli
"ti
'624
!pi
38.554
43J56
Volt
8.832
1 ,896
i
24:403
i
ii
M?
j!i
20 8
i-r'
51000 000 under 52,000,000
_
_
_
_
_
_
_
_
_
_
_
_
_
SSOOOOOO undi; sSo'ooO
i-i I
'■' I
n ~
n I
r, 3
,-, "
'■' I
'■' I
'■' Z
'•' z
'•' z
Retail trade: Liquor stores
No recerpls reporled
5- under 55000
55000 under 510,000
510,000 under 525,000
4.387
9.804
914.785
711.270
9.706
46.587
64.414
3,537
68,550
10-0
'^
,0,8
224
I
E
,.,=
,.,=
..,=
,.,=
,.,=
r, -
,.,=
I
,., =
Z
n =
5200!000 undw S50o!oOO
5600,000 under 51,000,000
1 545
IB
72.990
149,745
468 049
ii
^i
'6064
8086
jl
ifi
182
%
40 3
II
51 000,000 under 52,000,000
|SSKe|J=o
I
'■'i
!:|_
'■:
':
'■'l
1
•z
'■' _
''-.
':
'•'Z
Business Returns/ 1974 • Partnerships
Table 2.3 — Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts — Continued
|AII lijures are eslimales
based on sample
s-mone, a
Tiounls are m Ih
ousands 01 dc
larsl
ships
Business
r.<;elpls'
operations
Payroll
Net prom
Coel
cien, 01 .a
ration |pe,
entl=
business receipts'
"'iB"
.mount
Number
"thips'
Net
prow
Net
ID
(21
(3)
14)
(5)
|6|
(71
(81
(9)
(101
|„|
(12)
(13)
Wholesale and Retail
Trade-Continued
Rel.il trade: Other retail trade
Total
36.721
83.267
3.961.494
2.634.578
55.199
350.683
333.749
23 345
388.393
39
3.0
48
11 1
No' receipts reported
51 under 55,000
i
17.276
iiii
15:2?5
'l'll2
4,105
3.655
''im
2,372
1:584
1.565
'■;::
1
Cl"'
S1o6.00o"under 5200,000
iiss-3i;sZo
1
mII
'Iii
i:ii;
6>5:
10,667
60:34!
M
Ii
E
ii!
I5I
1?
51,000,000 under 52,000,000
To
?1
248.33;
;||
li
?7:?!l
18!616
,;"
UM2
152
.54
200
66.5
Real Estate
Total
430,326
2,750,402
29,110.335
3.013.793
4,896.083
1.627.282
-3.604.727
225,323
4,231,952
OS
0.8
1.4
1.4
Under 55.000, lolal
No receipis reported
'11
641^618
261,136
261. 13E
5.439
91:971
1
-136:84!
50266
117:387
362.116
i
2'6
1]
'■'li
lliii
vM
ii
1.637.095
175:290
335,855
ee.49£
31,090
30.842
21.546
465.405
i
1
sl
28
S1o!ooo'ooo"mmo^rl°'°°°'''™
'1i
108!729
iii
Hi
477,278
i
ii
5?3
427:847
50
ll
l\
ii
Finance
Total
1 to 398
1 254 906
-318 068
60 873
1,429,243
49
No receipts reported
i^sSdlsso
1
11
71.742
n
1:|
1i
11.307
-959.563
-679,151
ii
62
l-s
I
205
iiilio
''811
11
186.234
11
6,234
i
1 1 .806
95766
10.805
E
iili
'I
79
1
169
|:S;S§S5n|;|Sffi^
'i
e"?!
2.07i:i85
^iE
E
jJl
100.568
:ig
'27
iii
23 4
_^7 2
103
,r
%\"n7,Ji';!:!^XTn\i';;yf
Total
3.188
24,755
186,170
n
2.185
31.095
30.123
2.356
61.916
123
7.8
16.8
53.5
Under 55,000 lolal
''342
2.566
ill
E
? =
n"
-9.699
-7.180
1,190
i
i
^20 1
33 3
it
30 5
30l
34 9
329
656
98.6
isaOOO unde! sfooloOO
.100.000 under 5200,000
5500!000 under 51.000.000
16
!1
25! 166
!'r
'_'l56
3.007
'5259
Imo
'1
ii
23 3
1
442
389
96.8
51.000.000 under 52.000.000
|-|
(•)
(•)
i-i
,.|
CI
CI
CI
CI
CI
CI
(•)
sloooiooo u"a% "aooaooo
510.000.000 or more
:i
?\
i^i
z
I'l
(•!
i:
n
ri
1:1
i-i
i;'
i^i
Total
2.184
21.499
2.492.883
(•)
10.672
436.183
62.735
1.301
186.882
13.4
1.1
5.5
9.8
No receipts reported
55^Joo""^ef^5ro%0
510.000 under 525,000
1.091
1
:i
CI ~
■ -
!•'_
^i
459
459
244
1742
43 9
38 4
III
i?
S200!000 under 5500,000
5500,000 under 51,000,000
132
i
72.847
E
•'L
J5L0
B
1
iB
25 7
55 5
140
26 9
23 8
23,0
27 5
64.8
iiisips.
i
li
234!573
:i
948
3!!
24822
20
63:642
::i"
,/'
if
i"
Business Returns/1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
[All figures are estimates based on samples— money amounls arc ir ihousands qi jQiiars]
Coelflcieni of varlallon tperc
r S500.000
r SIOOO.OOO
ler SZOOOOOO
Under $5,000. total
S25.00O ur
S50.000 ur
SIOOOOO I
81,000.000 under S2.000.000
S2.000.000 under 55,000.000
S5.000.000 under SIOOOOOOO
S10.000.000 or more
1.125.082
629,671
460 697
Business Returns/1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
[All figures are estimates based on samples-money a
nounls are in thousands ol do
ars|
pSrti^er"
partners
f^
.His
Deprecla.
Payroll
Hess
loss)
Net prolll
Coeflicenl ol ,a
alion (per
enti'
Number ol
"ships'
.moun,
"Ih.pV
f^'Zl'
p"o.',
Net
ID
12)
(3)
(4)
151
(61
(7)
(91
lit)
(121
(131
Real Estate— Continued
Real estsle Real estate
1
1
4^649
'ell 63
l:i
Ir
-50,504
-i:652
roil
189,486
,f!
i
I-)"'
$1° unde'r'"$5,OOo"''''
$5,000 under $10,000
j\
$200!000 undel $50o!oOO
$500,000 under $1,000,000
205
'11
141 >22
6,837
11
II
27:50!
1,445
'ssi
Eli
ji
162
20 i
jll
$1,000,000 under $2,000,000
Cl'"
987
117,863
74,076
!•)"'
!•)"'
-5,143
n
n
(•)'"
125
!•)
I-i
l?iS!2SiSo''ri,orf™°'"'°
n '°
n"
76,746
52940
iV"
n"
Fr
1
'""!
I'.'j
I'-'i
''■' _
I-i
Real estate: Other real estate
Total
14,970
68.793
2.764.770
1.858.958
40.146
120.126
-282.691
7,382
245.700
50
2.7
5.5
,,
Under $5,000, lolal
$1 under $5,000
$lb,OOo"under $25,000
V656
25,661
41573
5,169
4.678
908
1,233
488
1,797
1,268
-14:01c
1:°"
,n
25 6
30 5
IS§Jn3£l?SS
i-i
1
48,179
127,289
144,948
318,286
ill
i|
2127
-3,948
-18:287
'li
13,342
Ise
170
27 7
11
iibiio-rilF""™
z
''205
276:689
323619
IE
II
""use
%
11
,r
,,r
145
„-
Services
j(l,3|
191,150
610,722
27.230.793
3.516.126
1492 410
6,638,228
7,050,409
137,933
8.457.374
1.5
1,0
1,5
5,7
Under $5,000, lolal
26,061
40!910
n 1:889
12,394
''II
lo:?B3
-347,203
"'851
29420
1 1 ,690
ee
11
iii
B
$5o!oOO under $100,000
EESiSo
1
II
11
11
ill
M
'MB
ll
1 ,430:983
2101,672
ts
ll
H
%
llm'To undi; llm'To
121
fw"
t'iS
304:725
187,284
'84545
1,448:396
648:941
'74c
112
III
3I
,,,"
55
It
Hotels and other lodging places
Total
14.631
69.908
2.321,600
460.265
321.028
526,668
-241,343
6.372
157,126
54
31
7,1
4.7
'1f';ifl:i?'""'
2,479
606
ii
ImI
13:732
37,432
3,004
:!
s
ill
1,079
'h
ll
22 8
18 5
30 9
'■'26 7
$25,000 under $50,000
$200^000 under $50o!oOO
2,004
2,256
1,525
1,216
549
ill
76:348
5i:732
77:244
-8,148
7:200
'i
6,102
1
1
26
25 8
B
$1,000,000 under $2,000,000
$2,000,000 under $6,000,000
$5,000,000 under $10,000,000
$10,000,000 0, mere
1
6
i:502
ill
'li
Hi
'iii
^11
123
16327
,r
_2W
,r
"'"jiitr^j^s':;^"^
Total
36816
244,662
185.115
293,887
-95 875
3.235
89,988
,,
42
10.6
5.5
Under $5,000, lolal
991
289
490
if
J|
5.438
1,479
=1
3? 8
36 6
36l
i:i_
(■I
loOOO unde! "ooOOO
$500^000 under $1,000,000
■f
i
iii
i
II
II
=i:S
-14:629
1
123
3,126
11
166
180
I?t
168
103
i§
1
||li;S|fSo
208
^Igt
?74:983
75,384
16:574
if"
if":??!
78
'.le"
107
1:1"
i-r
1:1"^
Business Returns/1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
i""'r^
s are estmales
baseO on samples-money amounts are in th
ousands oi doNars]
""™"
n'Sp"
Cost 01
sales and
°"K'""
Payroll
(less
loss)
Net prom
Coewicl.nt 01 «a
atlon (per
ent).
"sUrp's"
amount
'thlpV
rowrp"'
p?om
loss
(1)
12)
(3)
|4|
15)
(61
17)
|8|
(91
(10)
1")
II2I
(131
Services— Continued
-'v;K;,is;^j»f"-
ToUl
7,J34
31.092
985.709
315.603
3.137
67.138
82
8.7
Under 55,000 lolal
il^E::;::;;:;;;;::;::;:;::;;:::::
1:439
ill
4!34<
1,909
'h
jij
1
,95
21 1
ill
iSSiSo
'1
?I3
1
11
i
IVIli
15.672
ill!
^2:905
"i
1
i
i
11
il
li'iSiiEo
6
750
III
is
4.869
11
-14,757
45
ili
,r
i]i
.'■■P
.■r
mm
3705
6,198
:;!
8.612
2l:?Ji
130.240
1,752
1,752
1.349
890
2i
1
1.500
i
1.578
\
160
"1
289
28 5
mm
i|
l!496
i||
1
9.734
11.48!
II
44!70;
leloi;
?:|
17:452
§1
i^
27 2
59 9
iiilPf;^
n
1:1
'•!_
':'
'•'_
':'
'■'_
':'
i:i
I'l
s
1:1
!-L
dry "!°nlia'^/ll,mt"" se"lce.
Tolal
9.140
20.194
385.434
91.564
28.697
103.823
43.879
6.186
54.274
8,5
9,4
13,5
22 1
life
1,565
'1*423
3,272
3.766
4?'i
657
5?!
I'l
'L,
-1.947
'ik
•;'768
''i
i1
'■'40^
'■'754
mm.
2119
I77
1'755
67.601
11.896
7.228
i';'o47
28.139
'h
16!036
'h
196
8749
5.635
,80
26?
,r
'^21 5
,r
"MbM^
rl
':•
':'
!■!"
':!
-_
':'
':'
i:i
i-i
Ij!
' ' -
9
Total . .
liH
n
'ik
8.579
54.550
2'l08
'''386
I'iWi
'i'612
r
n
' '248
'■'?!?
1-1
' '453
mm.
^797
1?"
I9:il8
n:°0i
I '649
21703
1?"
1,786
,5,053
1:1"
i:f^
€
(•"'
iisiis
'■' _
'••:
n ~
'■'z
'•'E
i-i ~
'■' =
'•' _
'■' =
'■' _
'■'E
'■' _
Personal ser«ice>: Barber shops
Total
3.013
6.09S
67.469
7.762
1.903
14.515
19.855
2.443
20.262
152
24.8
244
70 7
Wm :
'l'o68
'2248
n
1 944
i-r
1 373
'6'353
K.
'6*663
' '252
•L
' '368
'■'
mm.
) '''
1 569
42509
n
,109
,2462
10,8,6
7S4
10,8,6
299
375
38 4
-
iiiSfifs
E
E
E
E
E
E
'-
E
E
E
E
E
E
Business Returns/ 1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
> Odsed on samples— money amounis ;
-^°'
^-Te'ra"
Bualnets
oiB£%
Oeprecia-
Pavrol,
Net prolll
(less
loss)
Nel prolll
Coelllcient 01 .a
latron Iper
enll-
partner-
..oun,
"pXr"'
receipts'
protit
lou
(1)
(2)
(31
14)
(5)
161
(7)
IB)
(9)
(10)
lit]
(12)
(13)
Services— Continued
services
Total
5.SS1
376.254
121.878
15,846
41.184
4.20
103.581
10.5
10.7
155
M.
No receipls' reponed
$5'o'oo"u^ndenZoO
$10,000 under $25,000
1.285
2,928
'2568
1,421
2.098
'"' _
'?;::
''' _
-25;
'■'77
'''
28 1
29'
'I 2
I-I
$20o!ooo under $50o!ooo
S500.000 under $1,000,000
_327
i:?ei
26.369
lOaMS
i:
B
¥
29:53'
'li
ii
jl
jL
ii
70 5
Sl.000,000 under $2,000,000
'-' .
n
(■!
n
!•'.
n
n
'•' _
n
ri
'■' _
n
I
Total
26.531
94.825
2.050.438
387.250
580,285
392.854
88 948
17.171
384.893
4,7
3.4
5.7
12.3
Under $5,000, lolal
I
^E
i
f3!e65
22283
'lis
-104:43!
h
7.814
i
123
22 5
C)^*"
yss;i?So°i
5100,000 under $200,000
2:836
;f:|
150.621
42:628
27:i0?
32:569
48:997
2':54!
?;|
42:20s
55,498
59,523
'82
'11
1
i
Imooooo until llolKoO
510,000.000 or more
22
'i
Im'em
11;
^'B
11
3:1
1
i:E
J"
,r
180
^?o
Automobile repair and services
Total
17,425
40.034
1.223,368
575.274
73.521
174.813
157.122
12.217
185,025
8.0
6.5
82
16.0
lis.
1,810
'1*505
'fe?
3,430
1,429
19:468
e'i?
'il
-3^948
2442
n
21 5
25 C
"195
'L
iSSlis*
886
i
ii
11
9.641
5:402
17.535
24.257
11
E
II
128
14 5
23 7
175
179
196
33
52 7
SI. 000.000 under $2,000,000
^'
'•-':
39,293
1 6*6 11
'4'835
10.750
7oZ
3.292
26
4,399
';.!"
23 5
!:,'"
104
Total
27,042
'i'i?
655.865
442,220
603
18.265
T-
127.945
18
9.379
141.549
9.9
25.6
Under $5,000. lolal
$5'olo'"£HC
2,424
1i
29]
$25,000 under $50,000
$50,000 under $100,000
3,297
2:043
618
1:529
167:787
lis
i
lis
42.848
?:|
ii
163
16 5
SI
220
123
¥0
ImOOOOO und« $5:000:000
n
n
'■' _
l-i
!•!
!•!_
n
!■!_
":
n
!•!
(;i
!•'_
>tiTr:,Z'^^XroS.
7.009
14.747
I
Under $5,000, lolal
No receipls reported
$1 under $5,000
$5,000 under 510,000
n "
12'834
'■' _
'"' _
!;L
7.465
!■!
1')
'L
49,2
EESEEo
i:283
i
80:750
•p
1.294
11
13.268
J
14:025
20 5
23 6
14 5
1
268
30 5
29.0
17 9
0"°
||siSr|pEL
=
=
I
I
"E
I
'■'l
'■' =
'■' _
''
'"'i
'■' _
'■'i
Business Returns/ 1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by
Selected Industries and Size of Business Receipts— Continued
l^""3""
s are estimales
aasetj on samples-money a
nounls are in Ihousands ol dollars]
"^r
Butlneaa
Coat ot
lalea and
Deprecla-
Payroll
Net prom
Coett
clant 01 ,a
anon (percnt)-
bu.,o.'iS'r^.,p,..
"H"
"SlTtl^ir."'
Arhount
"S'"'
Bualneas
loaa
It)
12)
13)
14)
15)
(6)
17)
18)
19)
111)
112)
113)
Services— Continued
Automobile r.p.lr .hop.: Other
Tom
5.714
12.295
366,963
175,002
a.263
64,456
64,585
4,043
72,161
10.6
11.9
14.6
29.9
under $5,000, total
jii
i;i
'■' _
'■' _
ii!
=
jij
n-
? -
jlj
n-
? -
jji
|?b°SSo"[;nder'i25°So
'■'e54
'il921
lV221
'41746
!•!
i-l
^leso
n
n
'■'286
'■'293
n
!•)
IfooloOO uUde! l^XxO
1.640
'i
1
60.680
52.731
1.348
3.249
1,731
9,252
24:28'
22:53<
'm
10:707
1
1
11
170
il
$1,000,000 under $2,000,000
$2,000,000 under $5,000,000
n ~
n "
n ~
(•)"
(•)"
(•> "
n "
n~
(■) "
n ~
n "
n "
(•) "
$10,000,000 or more
-
-
-
-
-
-
-
-
-
-
-
-
-
\„,o.;i,i.W'i,^ssr
Tolil
4.702
12 992
367 503
133 054
55 256
44 712
|:o87
'3!332
2 838
4.446
2
10.2
35 2
r
19,5
Under $5,000, lotal
$t° Mef'h'.OoS""'
'i*766
1.95_0
r
'5328
!•>
' 'eeo
27 2
$t00,00o''under $200,000
564
268
t!461
^'784
i
^j!343
11
li'li
1
n
5,388
26 7
16C
27
;;;-
;:p3
$5,000,000 under $10,000,000
n'l
,-r
fCn
'iL
10.746
'^6
,r
!:|
jij
24 3
24 6
!|!
R
Tout
11.612
24,973
551.612
242.663
13,871
76,413
99,009
8,731
106,441
7.5
9.1
11.6
277
Under $5,000. total
No receipts reported
n"^
41491
Ml
2.396
12:906
_ 288
' '257
977
!r
-621
1.2ll
721
_721
'e'ese
23 3
215
2ll
n' °
373
llooioOO u^l! IfSMMO
;;|
Ii
ii?l
ill
3:269
15:568
25.906
|:i
_ 316
II
ie:9
i
.y
1
^S"B,f3Bo
n
n
!•!
n
!•!
'"' _
''' _
!■!_
''' _
rl
n
!•!_
\'l
*""'::X'."nc;udVn'g''"'"'
Total
56.713
1,397,050
342,647
208,195
277,960
-166,696
7,666
164,554
62
4.5
6.7
15.3
Under 55,000 total
2^488
'11
iE
1
Ii
862
J
11
^927
999
1,223
' '579
20 3
Tb
^369
n""
Isooiooo und« "*000°000
ii
5415
III
196994
ii
jlj
17:757
42:393
-6436
'1
14:343
98
158
215
1I0
269
26.6
212
1
iSSfEL
i
•|
93.509
208:757
43:i08
64.372
i
llllt
11
1
'B
14 8
J"
I'-'f'
25 1
n
Medical and health servlcea
Total
19.546
73.067
5,075.100
376 968
69 449
1 228 503
1 884 552
16 495
1 944 005
48
28
35
S5.000 under $10,000
1.503
1005
6!306
2.378
i-)
1.659
«90
-6:545
964
1,067
'9873
' 20 8
' 217
"309
n
ili'ii.
ti
5580
^ 720:e69
1
10.883
i
MB
i'ii'
??:?^l
340,338
757,078
i|
180
166
120
39
89
1
1
10.000,000 0. more
423
2:S?5
507:983
50:528
lE
164.869
'ii
143
Ip
,,,-
,;"
132
n
Business Returns/ 1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
lAI. Irjure
are esiimaies
baseu on samples-money a
nounts are ,n thousands ol dollarsl
"plirtMr"'
Butln.u
«?.'.• .°n'.
1
D.pr.cl.-
Payroll
loul
N«l prom
Co.«
Cl.n, 0. ,.
allon |p„c.n,)-
•hlpa
A.oun,
"-5'°'
Buuneu
p^'m
»u
(1)
(2)
(3)
14)
(6)
(6)
(7)
(»
(»)
(,0)
(")
02)
1,31
Services-Continued
"•^^icro-T^-r-
Toll!
1.498.M2
-10,737
9.025
1.6,9.097
r"
37.9
$1°uS'.'"l5 0oT°^
728
,v-
'?-
' z
n
R
,30'
'•*_
r^Sor^ni^
ri
i^i
(•)
n "
(•) '
ri
|:i
|:i
(■!
i"!
R
'!'
R
o8§§l
iiiil
IIIII
illli
1
'21658
'■ill
'492:44s
u'.975
27.409
4.25S
'el 731
48,424
162,94!
2^!
653,854
257,344
"802
Mtn
\
12(
18.
106
\
||ijS|fSo
i(
1
430:71!
'■' _
B
156:572
i:i?
,;-
'83:591
^;'i37
..;"
,-;"
88
616
o..i:r-^,rri::.rj:;;,',c..
Tom
9 635
30 053
1 974 1««
319 241
45 073
614 481
3.5.890
n
424.90.
76
79
Under $5,000. lolal
' '975
'2*584
1.66_9
':'
1,304
:
29
39-^
R
1,4
$25,000 under $50,000
1
3:644
129:i4S
354,687
277:632
55:446
MU
6?:i4f
9l:2i§
§
Ii
17,564
20 7
1!
i
il
$2!000:000 unde! $5^000!000
$5,000:000 under $l6,00b,000
$10,000,000 or more
'1
'■i
243,127
299,175
39.933
6,882
96,121
5i:74e
31:90c
"I
10:65(
,.,'3°
(;)'"
222
'■1
n
27,«01
98.098
7.548.438
92,590
92,503
..6.9.42.
3,815,168
25.909
3,.26.359
4.2
2.3
2.5
33,9
Unde, $5,000. lolal
$1° Sr$5'oro'^^''
';i
i:566
2,890
ill
R-
"332
'3*719
'^3
'l'o30
'7*629
'*25 4
30!
c
542
iiiSiiEo
II
i!:?l2
22,463
19,900
4!I:SI3
1,208.414
ii'p?
i§ii
217:019
523359
"sl
sImsI
1
68
4,2
20 4
$2:000;000 und« lloOoloOO
'1
'iiii
681,080
jij
il:|
|?:|
449,610
343
4:
iill
CI
66
(■)
-
-""••""urc.r'"-"'""
Tolal
1,8»».7S5
4»,.38
,4.3.1
278.893
4.627
297.4.2
No receipis reported
,/''
1,669
"r
1-1
'•'"
r"
R
ISo^undLr^WWm
n
R
f\
R
i:!
!•)
W
i-l
n
R
R
n
$25,000 unde, $50,000
313
1
%3n
§261
2:376
ii
68:341
i
■761
i
ii
89
143
29
if
El
iiiS°
126
13
523
36i:991
ill
;i
ilit
II
116
if'
135
i^
163
172
R
"e
^rr-'pin-rru""
12.522
1.397.443
6.5
1^€::
' 1*284
'2'852
2.166
2.166
23031
'"' _
' '389
i-E
"784
1.284
' 1*040
1342I
'_*25 6
'*23 3
322
'■*24 1
'_*39 3
497
' *622
laOOO undel $?ob°000
loolooo und« If'ooaooo
2:746
2,085
^:|
37i:486
n'
II
46:872
99:364
2:259
526
25,758
ll
220
172
1
99,2
356
$lb,0ob,00o"or more '
1
:i
„:i
R_
2.620
831
92,037
42,936
■3
328,442
1
??■!
2?:l
_28:5
III
?!
"e
Business Returns/1974 • Partnerships
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued
[Al, l,gu,es are esuma.es
aseO on sample
nounis are in Ih
usands 01 00
ars]
:s,r:
"i^r°'
rwelpt"
sales and
operations
Oeprecla.
Payroll
loss)
Net profit
Coelllclent of var
atlon (percent)-
"sJlps"
Amount
-jTr-
Business
p?om
loss
Kl
12)
(3)
|4)
15)
16)
(7)
(«)
(9)
(.0)
111)
(12)
(13)
""o^reJinVSle'd"
Total
9.090
32.05.
3,200.266
55.356
38,274
1.245.562
909.. 60
7.766
9... 405
7.5
32
3.8
35.9
S ° under'"l5,'oOo"""'
ISoTSer^J^5°SSo
9
n
ir
n-
r
ir
|i|
!;!
:
l-l
'
(•!
'"' _
IISS:i?S«°?So
$100,000 under SJOO.OOO
S500!000 under SI.OOOOOO
1
ii
iii
%'
111
?li
56,400
215:966
;'?!?
217:i13
'62
180
\
93 5
$5^000^000 undel 510,000.000
1 M
1699
224.764
's'456
2,389
722496
69,167
165
69.585
153
100
11
40 9
''^•^^r
,nd''hoo"iL'«''plng''se;:,^i.,
Total
4.432
...27.
4.3.945
7.824
5.640
.51.88.
.09.567
3.9.6
....578
.2,2
7.7
...7
44..
s° !S"h'mo"'"^
l?0°rSrn?5''SSo
'^855
E
1712
1.7.1
;-
:;;"
:
£
_650
1')''°^
36_4
f
n" ^
|5"§;1S^
rr
2J36
eliel
i:!
999
jej"
.4.864
{•)
'■'!!
1?:687
''204
C)""
'_28 5
,r
S5!000!000 under 510.000.000
w
i:|
P>
'■•I
n "
i;i
!•!
i:|
1:1
P,
;|
':'
i-i
Total
.4.032
37.542
682.374
2S2,.76
2..666
..2.585
89.364
7.950
.44.325
6.7
8.2
.22
.3.6
S1° ^"'$5,000 "*"
5.716
2:479
9!648
IS
E
'5*220
(V"
c
:i
'i
'h
166
i
"i
^20 8
$25,000 under 550.000
550,000 under SIOO.OOO
440
4.606
V356
408
75.04.
II
j:i
22:533
235
22.642
29.588
^e:429
'1
29:588
ii
i
24 3
is
57
l2:SM:SS§un3"5ir:Z
. '^
r.i
82.394
.0.741
37.502
599
n
n
n
n
III
27 1
29 6
n
n
S10°0ob°00o''w mo^rl""™"™
CI
(•)
n
n
(■)
n
n
I'l
1'!
I'l
I'l
l-i
n
These petcenlages.
NOTE ConlractOfS ni
iiii i 1 11 1 5 ii I iPiii m mm I m iipfi i ii|ii iiipi pi
i m i Mi 1 1 i i mm m mm i ¥«
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t ii i I ii i i i i iii IP iiii 5 Pi
iPilliliiKiipiiPPllPilpi
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it
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I IIII i 1 11 II i I mm iiii mm i m m i ^ ^^ iw
i mi 1 1 ii ! Hi I iiiip IIP urn I pi| mi i m mm pp
«
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h I
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Business Returns/ 1974 • Partnerships
;H.£ s sis.
s s g"'-£ c IS" £s s -' '•■- s" -s"""-:; ■"■^"••_ .-"ie.,^: o- ,-r.__- zst^"' s is-^s "C sat- sCrs
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s s ss 5 5gg$s| ifsl iJssss s siss ?si55s S iiss? aa ssis sis
£ s i|Ss i ; Is i i is s S^.i.s.S.i ssss gl|gs$ s |sis BSsSss 1 Isssi 21 Hoi sssss
;s 5 5S
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s If! I !!|i
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s
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Business Returns/ 1974 • Partnerships
s s |sa g 5 gs
sa s$s^ ssss
CSS SSsi::; K sfgSS Ss SsS? SSSS!
a k|?_ s S Is ; g ss s H. sHa sIsS isis_g s S_sa s|?|ls i sisis S5 sssS pIss
St 5£ ?£;s ;;5Ri
5 ss^^ i 2 ig I I ?s fc |s fSi'i fiP s"s5§--s s" l^i's 5f|ss| s ?S|ss'
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ii if III
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Business Returns/ 1974 • Partnerships
? i
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a ^ 2KS s ss IS s SIC s ss s£ §isi 8a s: s s s sss s & -s
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p j §^m P« mill i |iii Iplii I jiiii pliii
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lull
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if
ill
ill
Business Returns/ 1974 • Partnerships
" * ^ " ^* * S S £ ^S ?S^ S S io? S o3 r> o o^ w (v! S " o ^
;gss s ss;
s ss s s s § St tsl a_i_ ssS.Si i
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5 sii
s lis
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1 I
11
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Business Returns/ 1974 • Partnerships
ss^ s s s
s §?_ ssis s,sS_ Slss_s i s t _ss|Ss k |S_is |_ sSss SissS
s if Isss sSs
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fi ii liil
II
s 111 i I 1
I Hi i »ll
^ Iff ^ III.
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I if
If i^i ill
Illii I:1IH| .Ills
Business Returns/ 1974 • Partnerships
si? s I s^ s
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s ss sssi ?.|is sffi.i.£._s. s S s ss§s?s. S issi sss iSIs lis
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scas s 5 ss I : is s gg ssst |8S!8' ssSK^rg s |C-_5 sg|;ss' s ssss ss; sags sjcs' ^
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iiiijiiiiiiiiiiHiiiyiiiiiii
I ,
Business Returns/1974 • Partnerships
g
s
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£ S SS
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If
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fill
mi
Business Returns/1974 • Partnerships
-Partnerships, Receipts, and Net Profit by State and Selected
[All figures are eslimales based on samples— money amounls are in ihousands ot dollafsl
Olhet teal eslale
Other medical <
!64M21
48,047
9,013.349
4.878.987
■iSi!>U
%^
ifdl'
'T,l%l
,249.759
1.493.982
340.157
50!227
Business Returns/1974 • Partnerships
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued
[Al, ligu
65 arc esiimaies based on sa
amounls are in thousands ol d
liars]
01-
receipts'
Depre-
Payroll
prom
(less lossi
Number ol-
Depre.
Payroll
protll
PartnersKlps
Partners
receipts'
loss
HI
(21
131
141
151
(6)
(71
(81
HO)
(11)
(121
*-"•
25588
-4,855
08
38
83
90,908
7.6
'ill
nil
329,450
220
17.2
m
36.5
40.0
86
oihe- ::::::::::;;::;:::::
r""
irucll n
,,527
12,301
2.623
' '
' '
169
44,9
1
224
33.3
' '
28
^':sr^!if;•^r'""'""■•'-^^'■-
n
n
(•>
(•)
,.,
1-1
(•)
(■)
(•)
1-1
CI
CI
CI
^^r
^
3.599
3.452
328,537
288 340
'1
,6364
15,196
184
23 9
"2
16 2
.'r
,5.9
''25 1
,,«^
Finance, Insurance, and real estale
4.562
42.372
263.198
58,416
,5,658
-41,184
99
12.2
12.4
109
24.1
15.6
9,4
Real'eslale^*" '
Operators and lessors ol buiM.ngs
Olher real eslale
3.418
2.571
,8,90
32,248
54.264
5e,08'3
15 058
-56.835
-53, 58
-3.677
0"°
!•)'"
''i
2!^
io'
i?
i
Service.
Med.cal and heallh services
_ 206
,;«
40!530
40.101
h
58,345
5!e46
32:075
iki
«2
40 9
''388
37
'ij
(.p
30 9
jj-
All induelrle.
10.505
30.758
1,085,759
62 360
86 950
,59 703
72
47 217
72 4,8
,09 636
13.3
Tsl
194!6,6
'es"
'li
"li
iil
B
ill
l?o
202
,•"'
.^^.r..,or...r,.and,l..ln,..
618
CI
84.752
,,748
10,975
7.874
304
30 5
30 5
26 6
29 2
25 2
Conalrucllon
_
"anulacturlng
27.
657
60.761
3,463
8,392
,7.572
447
44,3
19.3
303
28 9
107
C)
^'f^s-j^isj^-^r'""""' •""""''"
52.
1.209
28,586
4,761
1-1
4,718
36.3
36.5
37.3
47.3
CI
(■)
CI
365
5.590
409,230
290:870
,11
4,587
1
1
l|
1
ii
i
^l
1
24,0
30.1
A«e"deale,s and service s.alions
Finance Insurance and real estale
,2 530
20 418
2 435
6 974
13 1
176
12 9
14 4
25 4
210
154
"iiii'eir"''"'^""*''
'5^36?
'2.683
'hii
-9 877
-15.222
27 4
28
26 3
36 9
ch
36 5
"ill
Services
Omer medical services
V507
5,092
3.740
137,236
4,994
18,623
50,057
!;[
17,5
]:|""'
21.6
20.2
26,5
,"-
CalHornla
All Industries
ISO 294
754,857
20 636 561
\IZI
2 571628
901 741
J
19
,
20
^
29
All nonlarm Industries
138 443
,8 349 276
867 176
,,
20
,3
20
20
'ills
"'i
"i!:i
■■s
'III
3"65
it
:ii
??
83
;??
32 9
oTJ
iSe
2.203
12,688
IE
10,1
Construction
,736 495
26 066
227 595
86 953
97
95
40
59
Manutacturlng
5,585
18,868
,,,49.870
21,902
189,024
47,952
104
200
70
90
95
12 1
38
1,695
4,703
3,8.346
41,376
58,998
-19,92,
18.3
27 5
93
67
„9
120
14
Hela.l irade
"1?
1
2,ilH
55,689
1
552,373
59:99s
1ii
">l
163
1!
i
6?
1
16
3.904289
ii
Finance
Irsuiance agents, brokers, and service
Operators and lessors ol buildings
Olhe. real estate
:M7^
,88.069
11
,49:73£
53:39c
ii
"l
ii
'1
T
"J
"i
illl
94,018
14,225
2.244:855
1
972.577
«7:520
II
i
'i
2-9
i3e
u
65
36 6
Business Returns/1974 • Partnerships
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued
I figures are eslimales based on samples— money amounts are in thousands ol dollarsl
Number ol- 1
Depre-
Payroll
Coelllc
em of variation (percenir
Stale sni) Induilry
Partner.nips
Partners
protll
Number ol- |
Depre-
ciation
Payroll
Net
Net
Partner,
loss
(1)
(2)
(3)
(41
151
16)
|7|
181
(91
110)
(11)
(12)
(13)
Co,o,..„
16.065
103.666
1.369.971
116,9,7
145.060
38.545
52
106
5,
62
6.0
All 1 1 d 1 1
70
Aorlcullor.. lor..lrv. and Itahlng
2.208
P
^■P
17.375
i?F
-9.962
-13128
;r5
,,'"
I? 2
."'
It'.
22,9
l-"'^
1.226
29.123
90.211
5.570
C)
16.483
256
23,0
345
167
26.6
.2,8
23,5
Conalcllon
46.2
Mill
(■)
CI
CI
Cl
Cl
Cl
Cl
Cl
(•)
CI
c>
CI
CI
Cl
Cl
Cl
Cl
Cl
C)
Cl
Cl
^225
380
3,792
92:668
3.ii
33.308
19:9??
25.480
15,5
ft
III
15.5
?8 2
13.9
185
35 9
2I5
"E''£t°
27 5
8 375
53 709
382 836
63 299
13 048
-59 482
J ,
70
67
84
95
9.5
79
Finance
li
29*908
132:975
^4:428
'Im3
-59:918
"iSl
''i
120
36_,
159
24
?6 9
22J
Legalsemces
3.164
12,115
11.021
i;'ooo
'■'726
r,'o53
61.352
13,9
17,8
12 3
16.6
13.9
17.8
?'-
Connecticut
17,252
66.462
2.386.744
143.754
185.204
108.346
5.3
5,3
::
^'
70
6.4
All 1 1 d t 1
63
1 1 d 11 hi
Cl
ome,'
rl
I'l
1-1
cl
cl
i-i
1-1
rl
cl
I'l
c ° .1
994
2.130
207 942
4 037
32 010
1287
24 2
23,5
104
15,2
121
194
20
447
58111
7 964
11796
23 4
30 8
37 2
Cl
^'a'n"«!!.°^'/e%TeT'""- """"•-
272
797
26.804
5.204
Cl
-557
463
46,0
42,3
28,2
Cl
C)
Cl
"Srr
1
419
196:187
'968
18509
11
14,1
1^
Til
1
i!
"3
35.9
Finance
insurance agents, brokets. and service
Real estate
2,000
l'046
620.742
422*935
93:™!
10,000
=li
23 2
09
69
75
24 5
73
'"*,1,5
12B
25 2
125
11
OHices ol physicians
Other medical sennces
(•F
'2*075
371.228
28.374
hi
h
^"28
rF
183
11.2
28 8
22 3
12.1
23 8
_33C
' '23 5
f
Delaware
All Indualrlea
1,963
6.616
285.339
57.384
25.202
15.053
19 1
191
105
47
24 1
179
55
All nonlarm Induslrlei
1963
6816
285 339
57 384
25 202
15 053
19 1
19 1
10 5
47
24 1
179
55
A ncollure lore.t and llahin
=
=
Z
=
z
z
z
z
z
z
z
:
sr
I
MInlna
...
.
.,
...
...
...
Cl
Cl
n
Cl
Cl
Cl
Conetruclon
(•)
CI
C)
C)
Cl
n
n
Cl
Cl
n
Cl
Cl
Manufacturing
n
C)
CI
CI
Cl
n
n
C)
Cl
n
Cl
-
C)
and aanltary aervlces
(•)
C)
CI
C)
Cl
n
n
Cl
C)
C)
C)
Cl
-
s
!•:"
«e.2e8
,755
^
6.872
' '435
s
s
' *36 4
;;;-
' '288
"H^^^de^alers and service stations
'■' I
881
'k
28397
,V^
''l
_ll°l
cF
/l
ft
23 2
1-1
42,7
29 4
Operators and lessors ol buildings
Other real estate
lit
"oSs^p^^^^"
513
1,32^
81.72^
41.467
'■' _
-814
"1
33.0
23.4
=
'=
C)
E
oZ f^ill
' '410
1.023
56*904
-li*i52
'•'
-1' 5*585
' 46 2
' 38 8
26 3
"
Cl
52 8
47
Business Returns/1974 • Partnerships
2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued
[All figures are eslimales based on samples— money amounts are m thousand
Coefficient of varli
r^;r
Tranvportatlon. comni
3.S50.904
276,814
189,562
97,252
,liJ?
'.ll'M
02.4»1
U7.99t
31,554
69,722
42307
59"??
1S3.«30
1S9.2B3
Business Refurns/1974 • Partnerships
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued
[All figures are eslimat
»s based on samples-money
amounls are in
housanos ot dollars!
Numbe
o<-
f^Z"
elation
Payroll
„e?KL,
Coelt
dent 01 .ar
ation IP,
c.ntr
Slate and Inau.lr,
Pann.,.
Number
ot-
Oepre,
Payroll
Partnerinips
Panners
lota
ID
12)
(31
(41
(5)
161
17)
161
(101
(,1|
(131
Idaho
5,239
13.201
779.672
40.732
,26 524
,00
,09
„
175
,07
,35
21.0
,0.3
"2
:ii
A 11 1
}-r
,""
208,905
fF
II'SSB
48,099
!r?
v.
P
IV.
Hi
Olto
Mining
...
...
...
...
..
284
610
197,736
879
14,497
35,595
40,4
382
8.9
373
17,7
,2,0
4.S
66.3
583
^'i:5rnr.^?.rr""-'^'"''--;
l-l
CI
(•)
C)
CI
C)
,,
CI
C,
,.,
n-
2.010
171,455
2,831
1.045
's'eso
10,645
'5*3,0
11?
266
l-r^
.?
239
"392
HL.and.™._
Cl
41,371
8,401
1,363
i
.'40^
22.1
"s-i
F.nance
omer real cslale
,oM
l:i
=5
Ill
26 2
"a:
Ofl.ces 01 physicians
1.0S4
,?;""
98.826
3,101
18,568
28,780
c!
'■"'
n"'
,;"'
,:i"
24.1
'•'_
S,f.Zll :::::;:::::::;:;::
823
.,B03
7,465
2,635
,2,220
,6,865
26,
25 5
26 6
43,
26 6
"3,,
c,
Al, .nd.,.rles
61.836
263,803
8,411.752
578,797
1,056.683
558,789
2.8
3.3
2,2
24
2,6
3.3
3.6
248.133
16,525
,6!856
406,929
,P
2.9
6.095
lip
w"
Tr
"■'
20,2
,54
'i'.
Olher
4,203
34,,
58,
34 3
97,182
32.216
32,424
,6.0
Manufacturln
1938
5 585
578 313
10.0
''t^^S^S!::^'"^": ""'"'■'":
841
2.156
145,910
18,207
4,518
25.9
219
172
,86
24 4
20 5
Wholesale Irade
li
1:|2
2.777,048
,2:776
198.168
,4o!l69
Hii
i
25 6
i
,?!
,9?
23 9
34 3
363,458
103.890
Ope°ra'lo.s and lesso-s ol buildings
20,1
641904
238,076
42.248
-62,21,
'-Mi
3?S
36?
il
263
1
2ii
32.6
"i
Servlc.
Medical and health services
Other medSal semces
a
I
1.794.574
47?233
2784
IE
410,752
71,830
11
75
24?
lii
26
i
|]
48 2
"10 2
All indualrle.
239.898
236.364
206,793
4.0
'L
All 1 1 d 1 1
2.093.897
156.471
109,594
,89
T,
309
2.200
Ifd
;^?
^?i
Tot
Minlna
(•)
l-l
CI
C)
CI
(•)
C)
CI
Cl
n
'.'
Cl
189.265
36.607
27.157
25,443
202
203
Manulacturlno
902
2.203
3,067
,91
28,6
27,9
254
C)
'irSSJX^^r '"•"'"■ """":«":
627
1.508
53.693
4,247
12.643
730
32,4
32,7
27.9
32.9
42.5
49.0
Cl
3.999
8.488
997,709
1
56J36
4,!4e7
53,905
2?;ii
23 7
ii
6,3
,63
11
25 7
|i
Food'stores
Others Mde'^ '"" '^""" "^"°"'
Cl "
-70.276
-67, 56
'I 9
96
1?^
F.nance
xitH'LTieirottidirs"
'i
!4:!9i
23.935
72!396
,,,438
"i
'•'"
n''
'■'jf
' ki
'h
'1
vhi
14,487
443
66.344
'hi
IS
' 30 5
'•!:
206
.11
' 25 2
13.0
219
20 9
if?
29.6
Medical and health sen/ices
Ollices ol physicians
Other medical services
sire^crs
Business Returns/1974 • Partnerships
Table 2.5— Partnerships, Receipts,
and Net
Profit by
State and Selected Industries— Continued
I*" ''3"
es are estimal
s based on sa
mples-money
a™uh;s_ar^^
hOLisands 01
Numbe
01-
Business
a-n
Psyroll
^ profit
atlon ipe
cent)'
Slale >n<l Indg.lr,
Partnerships
Panners
Number
01-
Business
°Son
Payroll
Net
Net
Partnerships
Panners
loss
(1)
12)
13,
14)
IS)
16)
(7)
18)
19)
110)
111)
113)
low.
78
222
'i
14.042
608.314
27.284
i"°°
'"'E
:!!
B
1-r
"2
16.3
om™ '.[.'.'...'..
l-l'"
'
' '
2.47.
134.540
' '
30.262
18.015
24,
39.5
208
294
266
30.9
M 1 t 1
'
' '
^'lnTL"r^.?„Tr"''- •'"•-:'"■
497
1.071
72.542
3.224
4.568
8.288
379
23 7
38
36
(•)
Helaif Mde'^ "
Fooo stores
1
1,6S5
v?i
4475
1
7.824
30,296
70.594
7490
20,909
i
ii
le!
il
1
1
!•"'
Finance. Insurance, and real estate
5.050
135.263
21.457
4.136
33.713
11,1
343
12,9
14,7
40.6
177
157
Heal estate
'll?
i
36'64l
1,442
P
i
(•r°
;83
1i
";?i
%
30 3
.11]
"i
7.795
260.721
7.705
50.945
8,408
108.064
32^190
16,7
30 5
271
4"
270
393
30.5
'
All nontarm Industries
10.024
48.391
1.246.947
38.860
126.544
151630
^,
86
A
3.131
7.413
26.306
19.195
378
360
,r
«6
,r
,•"■'
l-r
Othe,
6 426
75 299
3 090
(•)
33 5
20 6
...
35 6
.
24,5
56.0
Manutactunng
n
(-1
n
(•)
(■)
!•)
n
"r.r^.Tr'i ::z:,T""°" """"■ '■•■
n
CI
n
,•)
III
5.496
306460
i'l
36.184
29 ?«
2579
1!
57 2
I'l
143
i!
1"
2"
338
"!°~»ea,e,san.se.,ces,a„o.
Finance. Insurance, and real estate
3.574
25.423
106.444
16.994
4.450
-671
1,8
309
,04
13.9
28.2
21,9
17.9
§f.r,°eir^ar°'^°'^"'*^^
''i
2698
50!989
''i
'r?!I
--;o'n°2
l-f^'
n" '
n^^
';:]
'"b
'\ii
i?i
services
Medical and health services
Ollices ol pnysicans
W4B
I"!
56'5«1
6 684
63.957
84.915
?7 6
%1
%1
17,2
13.6
%i
34"o
Allindustr,,,
16.780
46,390
1.9,5.335
76.374
173.167
302,514
58
74
45
63
72
65
84
'S'"" '°'""'- '"" """"'
litl
VAl
VAV,
r,lt
6.130
-dr.
1^^
;:■?
J?1
n?
"i
289
360
"inlha
240
1.649
305.616
9.891
15.513
87.900
325
72 8
9.6
,45
145
9.5
(■)
Construction
1.063
2.430
134,208
5,197
17.683
10,404
24 2
246
,89
305
201
264
15
Manulacturing
628
1,362
90,179
3,732
16,462
11,078
3,3
3,6
29 2
44 7
32 5
447
l-l
"ir.°a"nrr; s^rrer"""" •'""" '"
,.,
,.,
,.,
n
,.|
!•)
(•)
1-1
(■>
l-l
(•)
(•)
r>
Wholesale and retail trade
Wholesale iraae
;|
1
156 636
335,916
li
IB
32 995
65.838
40466
1
ii
III
19 9
ii
9.0
23 5
£
38,8
Finance, insurance, and real estate
3.888
15.058
129.647
22.156
4.271
9.628
,23
,6.9
12,8
13,2
27,4
26.6
15,1
"%^^^^oZzr
'h
rl\
ii
iiVm
V™
J?'|
"i
^ .0 4
"ii^
'\ll
■r
rP
'it
other medical services
A"
^ 364
'iml
'1
1!
98.964
2? 6
'h
' 27
$2
212
1^1
13.1
Business Refurns/1974
Table 2.5— Partnerships, Receipts, and Net Profit by
\ samples— money
• Partnerships
State and Selected Industries — Continued
ihousands of dollars]
Numlte
01-
■.-■r.;-
?r.fio„
Payroll
.lef^s.,
cZiii
lenl ol var
allon (percent) ■
state and Indu.trv
Partn.rsltlps
Partners
Number
'•"""
°lfl"n
Payroll
p^o'l'lt
Net
loss
HI
(2)
13)
(4)
(5)
161
(7|
m
(91
(101
(11)
(12)
113)
12 294
53 990
2 067 315
191 652
65
12
45
55
10,2
73
20 1
All nonlarm Induatri.s
10.910
49.762
1.912.997
92.772
228.606
134,109
6.8
129
4,7
5,8
10.7
7.7
21.5
Aorlculture loreatfy and llshing
1.613
OOB
I"'"l
11.199
ri'"''
60,653
168
"3
17 6
184
255
,r
otto
14 344
127 105
8 357
5 404
-48 253
25 6
310
173
22 5
27 4
26 5
1.420
121122
2 114
29 143
7 690
30 2
30 2
19 7
26 1
33 1
267
59.3
336
1.066
299,670
13.005
37.440
27,210
372
32,4
54
3,2
73
^Zl'l^mTy ,""ZT""°"' """"■ °";
340
951
(•)
(•>
(•)
7,843
42,1
35.7
l-l
<■)
53,1
Cl
Retail trade
2,283
31
3.048
366:939
93.179
72,333
201,427
565
2,364
41.265
6,846
34.419
4.110
26:804
23:166
4,743
15:419
14,5
20
11
i
13.6
i
1
215
20 7
3 700
23 9
95
94
14
21 1
15 6
Other real eslale
547
2:264
•IH;
'ill
-9.506
j;'549
29 9
266
120
l-f"
i
.'57
•r
'i
oS M™,CM
2.2B7
7.583
_ 749
458,913
14''
''■;i
Itil
134.515
j"
ir!
_184
J?5
''h
h
rr
Ml 1 d t 1
2 926
11665
33 289
22 986
160
19 2
124
16 5
17 3
irr
17 3
All nonlarm Indu.trle,
2.644
11.207
8.628
32.753
21.321
16,7
20,0
12,6
15,4
17,5
17.2
17.3
Agriculture, lorealry. and (lahlng
Otto
-_
(;i
-_
(;)
':>
'•L
-_
rl
-_
-_
!•!
-_
-_
Mining
(■)
-
-
-
-
-
-
Transportation, communication, electric, gas.
and sanitary services
_
_
_
_
_
_
_
_
_
_
_
_
_
Wholesale and retail trade
Automotive dealers and service slalrons
Other relail trade
591
270
f
'];:::
l-i
ii
f
;:p'
48 2
' 26 1
f
' 32 1
;:p'
c-
625
4 989
22 262
4 146
887
33 3
210
17 7
216
...
193
28 8
"operators and lessors ol bu.ld.ngs
Other real estate
322
rP
16.260
4:^99
n
-5
42 4
354
2!]
2!]
n
ft
? -
Services
Medical and health services
,.«6
i""
ri"'
(•;"'
15,272
,3,939
cf'
r."'
(•"■'
(•)"■'
35.0
28 6
177
Legal M^ctr '°"""'
(;)
'3'556
35*974
'ui8
i;t
'2'644
!l4
''569
'"353
''40 6
9
|:| ^
17"?
Maryland
All Industries
20.496
98.063
2.824.167
252.849
344,186
213.069
49
79
3,5
4.0
49
6.0
6.6
19 779
2 727 916
245 702
181 546
49
ao
33
39
49
56
66
,"'
'r
1""
7.634
,','"
";'"
,•?"
,"'
,r
,"'
,r
i^l
Otto
cl
"InlnO
!•)
n
CI
n
(•)
Cl
(•)
(•)
n
CI
C)
Cl
(■)
1.180
2.786
157.520
4.436
27.671
-2,969
228
234
125
269
12.8
206
20.2
374
1.115
82.403
1.360
11.800
7.060
400
46,4
22 1
262
24,9
325
38.3
'';n3"^;i^'^r'""°"-,""™':°"':
341
858
31.396
2,235
1-1
9.703
43 4
38,3
36 3
52 2
C)
59 8
C)
'■«f
564.575
4,897
43,605
31:15;
20:984
40.541
1
18E
.§■;
16.2
M
1
Helail Hade
Other retail trade
.26
10 764
70 847
191647
55 307
63
10 6
42
39
62
85
7,
Insurance agenis, brokers, and service
Other real eslale
2667
29.391
■gis^eoi
('1™^
Im"
-40,766
-73:93'
' '70
'■'::
ii
22?
"it
25 1
26_0
685
2,658
12.898
I
ii
3J:!i
191,809
84:426
204:881
16.526
45!
Hi
i
1
i
8.2
27.1
"|Ss^Sprc.anr'="
Business Returns/1974 • Partnerships
-Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued
[All figures are eslimales based on samples—money amounis are m thousands ol dollars]
Stale and Industry
Agriculture, toi
Mining
Construction -
Manufacturing
Operalors and lessors ol build.ngs
Offices ol phys.c.ans
Other services
Farms
Construction
Manulacturlng
Transportation.
Business Returns/1974
Table 2.5— Partnerships, Receipts, and Net Profit by
• Partnerships
State and Selected Industries— Continued
amounts are m
housands ol a
liars]
Business
receipts'
Depre.
Payroll
(leas loss)
Coetllclent ot var
atlon (percent).
state and Industry
Partnerships
Partners
Number
ol-
Business
Depre.
Payroll
Net
Partnerahlp.
Panner.
loss
(1)
|2|
131
(4)
15)
(6)
171
19)
(10)
(13)
„,.s.,ipp,
15,2
All nonfa 1 d t .
7,768
23.083
1.026.655
45 909
94,747
106 604
80
83
58
85
A It
2.380
7.988
ill!
lll^
ll^
54 8
508
14,9
'ill
¥1
"1
22.0
omcr
Mlnl"9
(•)
(•)
CI
n
CI
n
CI
C)
C)
c>
C)
C)
C)
Construction
56S
1.587
66.202
3.124
9,804
9.676
31,2
33.0
208
33.4
21.8
33.7
55.4
Manulaclurlng
139
365
78.739
10.393
11,403
5.926
499
40.5
161
9.9
19.1
327
C)
S49
1,377
5.695
C)
3.665
32.3
36.4
3,9
30,9
C)
39.3
C)
I^o'od'slores
Olher relail Icade
479
J
569.871
216380
95!680
M
i
1
i
293
106
15.3
2ot
16.3
22 4
If
Finance. Insurance, and real estate
2.20t
9,475
86.692
14,842
4,329
5.945
14,7
14,2
14,7
16.1
25.7
25.2
176
Real estate
Operators and lessors ol build.ngs
Other real estate
list
^lil
27700
"'442
1:450
-572
~ 10:506
'"b
26 7
"l6 9
28 7
%
J;
C)"^
%
t,643
3,975
'iP
'iVe
28,500
jI;E
cF
16.4
285
F'
,.?•
i
C)'°'
Medical and tiealtti services
Olher medical services
S TeZcVs
1,364
3.182
76'818
's'l??
I'asis
17,268
' 20 7
' 216
"26
"471
"354
28 6
c!
Missouri
All Industries
2t,772
90,797
2.578,306
114,006
258,037
265,201
5,3
124
42
5.4
5.7
7.2
7.7
All nontatm Ind stries
16 806
79 160
2 266 756
95.182
244,705
55,279
59
14
38
30.3
31 5
A riculture lorestr
P
12,243
348,861
VA
12,2
200
15?
46.5
20.7
Ste
...
...
...
,.,
...
.
construction
t,239
2,504
175,181
1,910
37,027
13,044
23.5
233
,05
261
,3.3
18,1
6.3
Transportation, communication, electric, gas.
'
Wholesale and retail trade
Retail l.adc
Food stores
Other retail trade
;:|
9,498
5:203
624!546
314:194
4,1!
B
1
iii
i!
16
lis
,29
1
2)7
ii
32.5
"364
53,284
323,747
198:863
62,704
Mae
-22,966
ii
le)
'•c:
'i'l
59,925
^?:;i?
1i
20 8
24 5
Services
4.322
"i
I'iil
15.301
(•1
87.670
^917
47,305
44:6ll
''b
'■'222
III
?2
■•f:
C)^' ^
31.2
3,1
Olherme'dicalM^les
5.442
22.086
445,953
26.728
43,491
67,625
93
37.7
108
128
14.5
18,1
30.8
All hOhlarm industries
4.323
11,278
341,341
17,243
40,088
56,213
10.5
11.0
11,0
12.7
15.6
,8,5
16.0
Agriculture, forestry, and llshing
1.136
lo:""
104:612
'•!"
3:So3
I""
foi
73 1
,r
J6 7
."'
,;"
52-;
"Ihing
543
1,105
10,925
3,495
c>
-2,110
30.7
30,4
23 5
41
C)
-
211
495
35,664
CI
c>
4,737
47.2
462
33 2
C)
C)
378
(•)
"anulacturing
CI
CI
CI
CI
CI
CI
CI
C)
C)
C)
C)
C)
-
"anTs'aXr;' seMcTs"'""""' ''""": '"''
(•)
C)
C)
C)
,.,
CI
C)
C)
C)
C)
C)
C)
_
Wholesale and retail trade
941
(•i"°
155.749
,?;'»
,2,235
7,002
' 23 5
%o
ri"''
29.6
'•'310
' 23
21,8
'■'23 6
"=F^'id"l?o%s
C) ~
Olher ?elail IVaT '"" ^^""'"' "'"'°"''
'■'586
'l'220
64'574
'2' 170
'9785
'5'o2e
''Les
'■'277
'■'229
''354
''26
'■'26 9
i^i
Finance Inaurance and real estate
28 012
4 351
...
6 488
16 9
184
28
24 5
.
33 5
34 5
Finance
Olher real estate
12:UB
"82
l-i
n"
'h
'h
'h
'h
ir
"402
2oS
' MJ
i;f"
11
[
I
38.961
i
i
i
34.8
27.7
30,4
Medical and health services
Ollices ot physicians
~
Business Returns/ 1974 • Partnerships
Table 2.5— Partnerships, Receipts, and Net Protit by State and Selected Industries— Continued
[All liqufes are estimates &ase<3 on samples — money amounts are m thousands of dollars]
i2«.ra5
ios,oa3
21 ,192
Business Returns/1974 • Partnerships
Table 2.5— Partnerships, Receipts,
and Net Profit by State and Selected Industries— Continued
(All ligutes ate eslimales based on samples-money
amounts are in
housands 01 dollars]
Number of-
Bualneaa
Depre.
elation
Payroll
prollt
(leaa loss)
lent 01 var
allon (pe
c.nir
stale and Induatry
Partnerahlpa
Pannera
Number
ol-
Bu.lne.s
receipts-
Depre-
Payroll
Net
Net
Panner,
loaa
III
12)
131
(4)
(5)
161
(71
191
(101
(111
(13)
N»» Jetaey
All Induatrles
125 024
3^
49
33
J
50
10.0
All nonlarm Indo.tfl..
123.337
279.475
3,7
4,9
3,3
4,3
5,1
5,0
%l
'ifr
"i^.
*s
10.563
888
29?
268
tit
35,7
36 9
59 1
t^l
4,3
80 4
"
Conatructlon
2,546
5 457
310 713
4.970
64.027
44 512
15 3
"
"
"
"
M 1 n
1203
149 356
16 074
28,2
18.8
1
:::
Tr.„.porta,,on, con,m„„lc.,lon. .,«lrlc. ,a..
27,0
1
Other retail trade
S.I 29
13.292
■1
491.114
vM
89.564
57:658
8!698
113.257
1
19 8
"
B
1?
.11
Operators and lessors or buildings
Other real estate
3,590
31
5,720
683;5?3
615.071
925
8: 136
-39,069
3,982
ill
'il
106
2"
ii
30 9
"1
6,248
i
'493
3:466
674.394
88,840
tint
262,172
1:
'imI?
59,394
61,480
'11:???
30,664
il
it
36 9
1
'■;!■
Is?
Other services
,:J;
N.» M..ICO
35,975
y?
Ajricullur. lore.tr, and llahing
1.149
3.047
2,997
131.969
7.260
7.868
^?T
III
ir?
iti
ir.
!?1
conatructlon
306
646
43.787
1.140
8,754
3.797
39,1
37,3
24,5
399
35 2
38,1
C)
...
.,
.
"t:xx^:^:r-'^'':. '""''■.'"':
(•)
CI
(•)
|.|
!•)
CI
CI
CI
CI
Cl
CI
CI
C)
Wholesale trade
Oiner retail trade
■s
1
184,489
3,420
!!i
"15!
12 467
M
27 2
.'"
'■'3! 6
'■^^
26.9
;:p
1.978
8.680
56.480
9.030
2.930
-7,067
156
15,8
15.9
18.1
38.0
24.8
25.4
Finance
Real estate
\'.067
3,054
8,167
8:|
?^
-?l~i
30^
i
38J
'i
ft
i
53 6
66.042
(•i"'
20,228
26,8
26.5
f-
28 3
;?"
Medical and health sen/icos
OHices and physicians
Other medical services
Legal services
Other services
'''490
'i'425
'I'leo
'"'33 6
C) ~
Ne» York
17,061.565
1.175.510
2.685,338
1.054,252
All
81.020
3.717
469
395.401
8,140
!'
Agrlcullure. foroalry. and llahing
Otta
301,367
22!54e
"r
'E
i\
E
i"
in
r"'
i§
16.649
-38.655
4.762
39,5
234
33.9
16.1
820.668
157.366
52
,35
Tranaportatlon. communication, electric, gas.
l!l5!
B
l!486!06e
B
119 666
218.131
2U
1"
12 9
26 7
1
MS
Retail trade
Food stores
Other retail trade
232
'■'247
38.973
266.670
98,660
954
6.697.247
752.436
§fh?S'elr°"°' '""*''
II
-^i^i
1
%
1
1
11
'?
ll
Servlc.a
SrU'dSTe^-les
bisrstrei
3,983
il
26e:9o:
2856'39i
289.065
'°:il(
''111
"11
ill
i
2,3
i§i
,!j
!Sc
'273
Foolnotesalenc
Business Returns/1974 • Partnerships
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued
[All figures are eslimal
5 based on sa
mples-money
amounts are in
housanos ot dollars]
Numb.
01-
Buslnaea
SillOT
Payroll
^ p?otll
Coetllclent ot .arla.lon (percent!'
Partnerahlp.
Partner.
Number ol-
Oepre-
Payroll
Net
Pannerihlpa
Partner.
receipt. ■
lo»
(11
(21
(31
(«l
(51
(61
(71
(101
(111
(121
(131
Nor,. C.,o(l..
22.t«3
2.527.307
t01.48t
256.151
290.490
52
11.6
44
68
6.9
7,1
99
73.S76
5,SW
2.307.656
253.482
82.826
!?:|
234.628
25.415
■it
ii
46 2
16.6
III
22.5
42 5
(•r
,"«
,.f"
Olhe.
Mining
...
.,
...
.
...
Conslrucllon
2t9>
222 957
5 761
34 277
24 652
174
.
1127
2.877
773
CI
18,612
24.2
19.6
32.9
23.1
26.5
^'JT^ir^'^il^r"""""'. •'•""':'■•:
CI
CI
CI
CI
CI
1
";515
2,270
212,986
157,780
1
11
77,947
26!426
9.9
219
10 5
20 8
22 5
145
ill
ta.9
139
22
196
199
1
?p
26 5
Helail Iraae
Oiher reiaii Itade
48 8
ri
45.680
n
'€
III
13.2
10.6
Olher teal eslale
i
160,006
130 591
29,415
1ii
22 3
''2?!
50
Is 5
ServlcM
Medical and hBailti setv.ccs
OHices 01 physicians
11
7:670
456.540
120 000
10.548
'E
144,762
.ii
,.|
.163
183
"?r
'■'"9
'•E,
,.»»
s: resell
33"^
North DakoM
4.205
10,«59
462.447
24.129
42,405
80,376
11.3
11.5
142
18.0
16.0
187
238
All nonlarm Induttrle.
2.a57
7,903
344.248
13.636
38.244
30,874
133
13.5
16.8
25.3
17.5
205
20 1
ll"
2,983
!?8:?"
10.542
4.899
4,161
!°1o3
III
2!'
III
2"
"■7
"i
''
Con.„uc>,on
CI
C)
CI
CI
CI
CI
CI
CI
n
CI
CI
n
_
Manutaclurlno
CI
CI
...
...
...
...
...
...
...
...
...
Transporlallon, communication, eleclnc, gaa.
CI
CI
CI
CI
CI
CI
CI
CI
CI
_
,,
7«
¥
ir
800
'9*663
9,868
' 35 2
.if
' 28 5
il"
'f
' 334
37 3
"li%SI" and s.™ce s,a„ons
' 53 1
Finance, Insurance, and real eilate
1.«16
4,737
74.874
9.683
2.401
2,417
18.2
18.3
536
33.3
836
389
23.0
Operators and lessors or buildings
''i
h
ii
P
l-i
1
'•|2
%
"i?
''b
|:
■r
,P
Omei meOicarse'rvlces
n "
r
1-i"
n
n
: -
: -
(■) "
: -
CI "
: -
: -
y
Ohio
All Indualrlea
39 395
219 982
4 803 477
326,446
16.102
537 513
356 981
35
27 8
jj
, ,
38
,,
5j
All
IS
212 429
4.552.647
526.552
omer
,';"'
'JP
,;"
,"0
,r
,;'■'
,."■?
,r
P
Mining
190
1 271
80,932
10.582
...
-4,665
502
45 6
10 3
64
CI
29 9
2,190
4 788
272,561
39 656
10 7
20.8
13 5
155
25 3
Manutacturing
791
1,768
6.966
25.630
26,537
25,6
232
86
17 7
CI
337
832
66.100
3 695
CI
-1,920
40 5
37 2
178
.55
CI
C,
CI
Ti{Ii"dealers and service s.alions
VMS
li
11;?
1
1
48239
20
III
20 4
"i
26 9
1
fli
•f
Finance Insurance and real ealate
l>.361
164.189
996 310
247.065
52.592
-150 881
5.1
37 2
3.9
53
120
110
62
Finance
Insurance agents, brokers and service
4,368
'3766
6!97C
Ii
244,714
-,ihi
'•-:;
' '.0 9
"V
In
E
1.098.326
11631!
29723
304.699
3734;
ii
1
i
16 5
1°;
'"
Legal^semces^' "'""'°'
y
Business Returns/1974
2.5— Partnerships, Receipts, and Net Profit by
Partnerships
State and Selected Industries— Contit
mounls are m thousands 0' dollafs]
2,724
6,509
35,490
25,830
15,593
169.23S
-SS,36S
2,254
23,533
Business Returns/1974
Table 2.5— Partnerships, Receipts, and Net Profit by
jAii figures are eslimales based on samples— money ;
• Partnerships 183
State and Selected Industries — Continued
A9MCUU0,,.
South Dakota
Other services
Business Returns/1974 • Partnerships
Table 2.5-
-Partnerships, Receipts,
and Net
Profit by State and Selected Industries— Continued
(All tigu
es are eslimates based on samples-money
amounts are in IhousanOs ol do
lars]
Numbe
re^rp'"
Oepre-
Payroll
(less loss)
Coet1lcl.nl ot van
cent)|
State and Industry
Partnersnip.
Number ol-
Business
oepre.
Payroll
partners
(1)
,2)
(3)
14)
(51
(6)
(71
(111
T.nn.....
All Induilrles
22 608
74.753
3.268.265
139.656
307,466
176.987
49
76
32
62
56
62
11 2
All nonta m Ind trie
20 160
5,
64
64
56
118
2'448
46 453
12,560
-294
48 6
Tt
Zl
243
25 2
698
.r
30.3
34
Omer^
,.»»
Mining
338
2.923
74 643
2 813
CI
20 060
42 6
51 4
20 2
29 8
CI
322
Construction
1692
3.822
333.220
5 639
23 214
18.3
18 3
96
22 3
14 1
27.3
9«3
4813
17
25 6
Transportation, communlcallon, iliclrlc. gas.
CI
CI
C)
W
§
13.040
1.706,026
1,039:705
283:607
'3:148
1!
"'"I
§
9.3
24 6
99
11 6
il
158
14 2
lI]
13 1
Arrnoi^fdeaiers and serv.e sial.ons
VI
Finance insurance and real estate
899
5,530
,9?l
29,529
343:68^
79,065
11:628
-93:658
-81,840
1!
i
95
162
97
' 'l8,2
1M
16.6
15
Insurance agenls, brokers, ana service
Operators and lessors o( buildings
.517
Services
Medical and heallh services
Ollices 01 physicians
Other medical services
SI! fevers
'458
1
882
2,241
8,054
52080
|:|
18,446
is,i
96.506
!^:ii
53,450
144,761
1
52 9
1
1
16.1
1
1
"
Te..s
72.249
373.442
9.454.986
652.78.
919,549
142,646
216,390
24
3.7
1.9
23
3,0
29
All nontarm Industries
59
ll!646
1.217.805
1 129,389
86.450
95,271
-64,591
28 7
29 7
10.7
85
12.6
29 9
97
n'°
Mining
3 397
50 844
821 904
34 802
-214 215
12 1
19 4
66
72
18 2
91
16 3
Construction
5,536
12,888
941.394
14.984
122,660
96,263
10.4
11.3
6,1
134
98
10,6
178
Manulaclurino
2 022
4516
16 5
38
J,
99
24
Transportation, communication, electric, gas.
830
2 094
25,8
89
5.3
17.9
259
10.567
2118
1
11
1
Is
31,451
116:702
'iii
66:397
:|
l6 =
13 5
'0
ll
iii
Wholesale trade
"Hifoealers and service stations
18 5
23 6
Finance Insurance and real estate
37 698
239 486
1 874 385
333 677
103 759
34
,s
30
34
7,
63
56
Finance
,nsu,ance_ageh,s,b,o.e.s,andsen„ce
§rhr,°e'aVeiir°'^°' ■>*"''
;i|s
'™:3l2
259.960
122.436
323:86;
6,294
-24:i62
t
6€
ns
38 6
11
1
I35
Cl'*'
Legal se~.ces
;|
25:983
258:501
iiii
1
1
153,870
182:166
'm
1
1
;p
1
1
i:f'°
Utah
7 153
68 077
783 069
70 656
74 648
27 179
84
27 4
75
7,
10 1
159
All nonlarm Industries
6 183
674 332
62 471
65417
23 432
90
28 8
,j
70
98
80
'■?^§
r.^.
!SI:;??
8.314
l^f,
rA'r
238
258
^11
II?
!M
Hi
,.,'" '
Conatructlon
334
755
100 477
1183
10 781
10 189
38 1
38 4
18 2
29 8
Manulscturin
553
1398
63 177
1794
3 706
316
315
30 1
33 4
CI
"^S^::;^'"'"": '''""'■ "•:...
121
251
CI
16.081
-10,542
61-1
59.0
C)
9.6
CI
n
CI
Whoiessle and retsll trade
ji
'|i
'If
3.800
1,845
22,225
15.936
,|
27,3
31!
ji
cF
.ii
"179
t6.2
37 3
"HS^C^ers and se.ice slations
412
Operalois and lessors ol buildings
760
26.533
32.623
l!,ji
F
=i
ii?
B
i
CI
IOC
'■' _
|.P
"1
1.399
6.067
109.978
13,251
18.890
13.358
19,6
33,7
19.2
248
22.8
26.6
22.9
Ollices ol physicians
Omer selv'ices
n
';'526
i:i
L
i:i
L
'L
I")
L
'13
"293
Jj22
_22l
Business Returns/1974 • Partnerships 185
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued
Agriculture, forestry, and
Other
Mining
Constructton
detail ir
Real estate
Medical and health services
Other medical services
Other services
All nonfarm industries
Agricutlure. forestry, and fishing ...
Wholesale and retail trade
Wholesale trade
Automotive dealers and service st;
Washington
Alt industries
M'niig
Manutacluring
Wholesale and retail trade
Wholesale Irade
Finance, insurance, and real estate
Insurance agents brokers and servic
Operators and lessors ol buildings
Other real estate
Medical and health sen/ices
Partnerships Pan>
Business Returns/1974 • Partnerships
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued
Transportation.
Wholesale and
Transportalion,
Other services
h tfiey refer . give the range withm whic
Business Returns/ 1974 • Partnerships
If
o %
V
H
£ i
i!
i
I
c <
o
1
S. IStsi. §§111
2 sSHgs isijis
3 ls?i? ?~5§5
5. sssMs:
mn
5 §l5S? i;§g»s
8 RSISi: »•-
5 SfSii IgsSS
i i?=:si: ma
5 gfji 8R S-8?!~
5 SiiSs ?5S5s
3 *"~'""2 8===''
5 '5Sls sskSS
6 iS?5i 2S53
5 2§|?s l?§ =
5 S*"-" SS"C-
3 "-Ss2 n^S"
c ssssE sS:""
3 ^-"t i" =''^'^5f
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5 t"'-"' s'»- 7
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5 isssi mir^
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= ? 5§
i l§5S? Esiii
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8 ^^^ =="~"s
5 5(._ ǤiSs
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2 I is SS?
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Business Relurns/1974 • Partnerships
5 W.%1 IsS^I
H tllSS liiii
8 iisli is§l§
i. Js.P. ^.,
5 Cssss £££ •;
8 ||Sg S
5 s§ S 2
1 J?_ g_SI
s ?s I SI
2 22S«| sSk?S
i ?s § i?ss«
s ||„c. sEs||
t 33 ? sgsf
8 S-IsS ssSI§
5 S-'sffS SS¥«¥
S "■''"■"J SSSSS
I :R5SS isss?
5 Sesss 5s5SS
I SSSS3 gSSSS
i slsiS $Rf§"
5 P.lal |??^^g.
S SssSi eSsj§
i I s §! 3 '
i s 5? 3 I
Ilia i!r?l
lllll llll'
rslli iiill
flii i§?ll
§§§.
ssil ||i§'
llili iilis
iii iilll
iifi Pi.
I iti^S Kill
^ iilll iliii
iip Pi.
^ liiil fills
I 2"=| 88§.i§
^ iliii iilll
Business Returns/ 1974 • Partnerships
It
1
i
I
lil
S z
in Z
1 I
a. I
- s
I ^
I ? S § SJs §
? 5 S._ =$1 S
S ^ i ^ »zi g
I i S S_ ?SS 8
I H^i|| §111
I §|8|§ m I
8 IsSas Sis §
J "ssss ass s
s 3||ss jes s
5" i7'~"as sit
2 ^iHi °sa ^
? ssllS £§§ ?
JUS? sess
8 —•'""«>" 2£t£5
8" ---~" '~-
5 Js^i? 5§is^
8 ' = «?!; ss'ss's
2 SSsi§ SssSI
i ; g i SJ I
8" ^C- ' "- S
I s J. 1 ss ?
S £ S 3 ?S S
!i
t s. s mm
= i ? I i«.isSi
s g g ^. srs-
8 CCC"' """^
S= s§«-=
S jgSSg 585SS
S '^li'isZ SS3S5
2 asSsI xisS:
8 I "SK a='C-
i s isi 115 J
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3 ?8i sill?
5 ZZ^'£;^ jsst'"
J §?s 5jSa.^_
! lis S5S«s
a ^^:cg ^gssS
2 sSisI ^Ss§'
I
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2 rii8§ ill
ifllf 11^^'
iilii iiiii
aSs" —Sit
lllff Itjji
t§§§i iiiss
189
Business Retums/1974 •
a
I
cc
S
»
£ 1
«
-5 i
s!
Ji
11
1
i{
5 T-ff 2Sj"» 2
I 3 ?IS i"i i
5 a ass si° ^
R _S?§ 558.P
8 _JEffi sSiss
3 SH gJSci
§ JS? 53f?»
2 iSs§S scsS^
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5 ''■'■5g§ 5|£SI^
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i s sis §§; i
5 "'■-^■? S£5'
S S 3tS SSS S
Partnerships
S £ §S §§ S
i "IS ?a?
3 ?Sssi
8" I -""SIS
c ?s5||. |_ii.
ft SJsis ^_' '
s mm. i.
i ssiii m.j
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llili fi||
iilll lliii
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- Illfl 11"*
fSSlg 88888
Business Returns/ 1974 • Partnerships
It
8 8»i?§s§a
2 2s°siSjS
8 SSSSSKSaCt
J »s^|sg:t^
I mm
mm-
8 ££^£RSS?g
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a 5 s 3
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1 Sisss ?
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5 §§JJS J§Si8
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5 "SSSS ss?ss
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a §«5S5 s;£5s
s 5ss£s §§|s;
5 s5i§s 5?s?s
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lilll i§§§
§i§| iii
nil II
;ii§| III
ill
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^ll 11118
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Business Returns/1974 • Partnerships
a s.|°L ??__
s. P.P.. si
5 "«":'- -"•;
8 iiii3g S?
5 fttt 17777
siSs? ;£S«5
2 |S||S SKSSS
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S ^ll?S I
S HK% s
: lllll fill.
I s|||8 gsiii
«ll|l iliii
8 sip
. i||il lilts
' iiiii iiii
SSil IP
I i!!l:
^ iilli Iliii
88i§ i|§i
ioooS 88888
Ut it
iii
Business Returns/1974 • Partnerships
»
I!
3 o
go g
° i
« £
55 ^
I
I f t~«i SSI'
5 £|3S| stssa
i iSsl.5 S|«s"
8 ^tt-' n^P
E s?£fs §5"ss
i siisS s.
5 siSags 3ss5a
8. gs?i5 §s|.S?
I IciSS spiS
e P3§.S rSssS
; SsfsJ. ss?8a
i s s s s;§s§
5 £ s S ggsas
S CCC38 S«SS£
J? ?||5S
i Is i£?§S
a SS =S2!5S
5 SSSII |§§SS.
I |i|||. |xE^"
ss l?3li
5 '" ^ F, SSK"?
i S i s ?ss"=
:S ilili
£ -CC^i 5i"ssi
II s|=-
i ?i?S5 SH
5 imi si
g 5g.PI ss
3 §.J,|„ s
1 ?JI. §
1 § Ji_ ?_
oogi Soli
'5 = 5 =
hm;
liiiii.
I SoooS 8sl§i
f§So8 SSIII
oS§§
o=8§ §|§§
liiil fills
2"=o o = S88
ioooi 88888
i§ii| ||§8§
88|-8 8?aiS".
llffl lP =
lilil iiiii
it!
Ml
III
III
III
Sl-o
III
111
111
Hi
isl
|2S
II!
° «■«
Hi
|if
ill
ill
ill
lis
Hi
m
ill
Table 2.7— Receipts, Payments (
Business Return5/1974 • Partnerships
Partners, and
Profit, by Number of Partners and Selected Industries
^s— money amounis are in thousands of dollars]
Agriculture, forestry, and fishtnfl
66.155
461,656
36.260
17,367
62,550
2,750.402
1,254,906
24,755
1,526,045
22,814,563
'500>36
61,172
1 7,263
236.412
211,225
25,157
3,735
2,615
16,053
Table 2.7— Receipts, Payments
Business Returns/1974 • Partnerships
) Partners, and Net Profit, by Number of Partners and Selected Industries
•npies-money amounis a^e m thousanfls ol dollars]
Partnerships with :
Agriculture, forestry, and I
General contractors
langmg, i
ork, life i
Transportation
Other tood ;
Gasoline ser
DnrlkPng
' cleaning, and garmeni ;
General automobile repair
I bookkeeping servic
Other services
I.1S7.366
375.700
5,172,473
2,946,946
ill
4.459.994
262,747
^^
??ll
23974i
?ri?
tlatr?
Ititl
977:536
22l:i32
ifi
272,174
160742
Business Returns/1974 • Partnerships
Table 2.7 — Receipts, Payments to Partners, and Net Profit, by Number of Partners and Selected Industries
Banking, and credtl agencies
e5?:l"
i7'u7
303,763
39.634
?|;|
29,999
6.521.445
393,739
r.niii
96,452
1,426.869
20|358
Footnotes at end ol ta
Business Returns/1974 • Partnerships
Table 2.7— Receipts, Payments to Partners, and Net Profit, by Number of Partners and Selected Industries
[All figures are estimates based on samples— money amounts are in thousands ot dollars]
Oiner manutactunng n
335.603
16,155
U5.275
21.056
'Pj5^
\li^
^!oj,
!■>
2.480.424
152.913
1.154,968
1.325.466
60!721
i":lic
ii
!i
49.670
4,422
.301.096
239:745
£
,177.297
463.966
219,411
"■;!St
Business Returns/1974 • Partnerships
-Receipts, Payments to Partners, and Net Profit, by Number of Partners and Selected Industries
33.B29.630
1.346,545
151.057
1.129.7?9
952.329
1.713.285
143!250
259.342
3.225,305
173.961
102.315
383,3t0
12.263
Business Returns/1974 • Partnerships
Table 2.8— Income Statement by Industrial Division and Size of Total Assets
[All l.gu.es are e
slimates Dasea
on samples
-money amounts are in
housands of
dollars]
All active
Partners
hips with b
lance sheets
by si>e ol
otal assets
zero
SI
S10.000
$25,000
$50,000
$100,000
$250,000
$500,000
$1,000,000
$5,000,000
under
ships
assets
$10,000
$25,000
$50,000
$roo.ooo
$2's'o,000
$500,000
$1,000,000
$5,000,000
or more
«)
(2)
(31
(41
151
(61
(71
(81
(9)
itoi
(11)
(12)
All Industrial Divisions
Number ol pannecsnips
1,062,266
750.534
62,049
144749
103616
98 624
103584
111.299
54 181
33.58?
33579
5.266
Number ol pa^r^ers
4,620 489
3.577.797
183,761
428,627
331.193
336,535
377,692
519054
364.347
275843
473.643
287.102
Tolal asMIs
283 426 107
603 941
1 740 428
3 621230
7 383 800
17 560 463
23,382,164
11,255,476
67,187,752
22,605,702
21.552.564
142,948,537
19,293,279
17.823.588
^^,,^^^^^,,
139417 727
112.624.196
5.904,340
5 344 459
6536 091
7553 964
10,390,194
10,187,868
15,994.413
12,243.893
Buaness receipts
133 922 697
5,269,945
6.446.861
7,425,178
Income Ifom omer pannersmps
254'l44
213 590
13,479
2.120
16,203
9,919
25:925
36.859
23.761
115
202
600
897
890
Inleresi
2,279;i64
26,869
14.810
56,374
127:611
147,015
396.682
889.881
Heols
653.219
554,254
12,294
6 106
11,544
25 571
30 276
64 839
69 881
67 152
165 601
100 790
Ho,a«.e5
197,957
8474
4.736
7^340
10'924
20:150
2i:460
18:769
44:258
17393
Farm nel proM
4.011
11,604
33,623
Other receipts
1,700 896
1.343.676
33,887
25,530
28.293
48.152
60.762
158.875
129:152
141,052
344:414
353:539
Total deductions
130.552.8S4
111.621.331
5,574,879
4.124,898
5,287,474
6,218,052
8.916.492
14.327.613
11.455.177
10,851,484
24,163.355
20,701,907
Cost ol sales ant) operations
62,577,185
51,194.652
2,840,432
1 ,866,469
2 690,511
3307,286
5.007.562
7,937,467
6,255.593
5,222.386
9 521 069
6 545 877
Salaries and «ages
10,224,073
319,107
486,094
635.866
756,922
950.391
1,449,958
628.065
Paymenls to partners
2:606!514
2,208,084
81,109
275.643
250.075
235,578
283.949
300.205
Rem
3,440272
2,918,950
88,516
247.079
254,953
302.730
274:105
463.308
11,152,210
10,621,742
246.830
104.060
638,253
1,148.046
Ta«es
5.273,167
10l!977
155!246
289307
526.199
475:eoi
1.266.420
988:330
Bad debts
264.097
225.046
15,570
4.780
3.907
9.981
22 833
30,894
20,575
27.042
45117
44 347
Repairs
1.546.546
237:398
152,928
147.086
666:999
839:239
2.507:740
2.053.871
1^449
3.452
23,853
48.204
Depletion
4^902
1 1 .683
12:201
2?: 105
29:992
46.136
109,054
227.170
Pension, piolit-sharing annuity bond purchase plans
i62:ei2
142;023
2:456
3632
4.361
6,137
8.445
13,132
13,198
27,224
Employee benelit programs
218.538
205.837
5,432
5.912
8,468
11,158
14 429
27,312
21 452
21.750
41 714
48 2.0
951.745
681.120
18,580
59.815
19,346
39.149
42.964
47,790
196:775
127:155
Net loss, noncapital assets
74^353
59548
13,832
8.374
4,968
359
2.910
6.029
3,715
4,856
8,403
6,102
Other deduclions
20 987.189
18.602.132
1,601,067
926.394
972,444
1 019,970
1.241.095
2.036.810
1,494,150
1,527,412
3,775,165
4,007 625
Net profit (less loss!
S.864.873
5.500.480
329,461
1.219,561
1,248,617
1,335,912
1,473.702
1,666,800
788.716
403.992
-1,557.653
-1.408.628
17 234.229
1850 165
1 516 461
2,246,424
Ne, loss
12 729 989
430 712
291936
247951
'217152
376.463
760:276
■878685
1114 469
3806077
3 590 028
Agriculture. Forestry, and Fishing
Number ot partnerships
122 625
50 828
4 280
7 658
•,••,2
6 823
9 024
B605
a2S6
1 1135
1 117
.78
Number 01 oanr.ers
354.692
177610
13 724
20 932
;■• 349
i.!353
J4 292
29 278
16631
18 387
1 1 089
3 675
Total assets
70,765 018
70 765 018
_
32.218
113 724
259 392
640,512
1 358,219
1 472.680
1 346 034
2,379.271
63.162.968
Total receipts
13.198.172
7,658.271
489 895
J2e.752
273.451
430,983
859,928
1379 655
1.163,703
1,124,918
1.406.607
Business receipts
47466.
.319 611
1 098 909
275191
7^14'79
»IT,
I'l
n "
'■',,,
'■'636
';'i96
4.735
6.7o'7
118
13 59^
7.0«
Rents
99.316
60 284
n
n
I-)
2 222
5 230
10 488
7 870
9115
16 941
5 597
Royalties
56,236
8620
Other receipts
381.294
214,426
5818
791
1823
10 220
30 155
34 043
39 067
48 053
6812
12.013.980
7.505,918
396.881
239.794
253,921
397.141
760,124
1.334,482
1.171,908
1.087,982
1,500.190
363,495
Cost ot sales and operations
7 872 102
4 930 593
310612
142014
168 357
238 267
470 749
829 141
772 7B9
761 838
1 012 550
224 276
226 568
I7l!o4C
5279
9455
3 944
13948
25 04c
385.2
30.434
17453
iDbie
7 449
23 046
Rent
50,0.8
30.390
Bad debts
3.353
'"I
4 130
2 856
4 631
9 054
15 775
25,665
26 208
"I
28.232
270
Repairs
452.734
233!535
5,210
38.385
7 548
Depreciation
875.864
450,906
1 686
9398
n^"
12852
28478
51M5
89409
2.6
78683
63267
83:942
452
26.355
Dep°Li"n'°"
Pension profit-shanng annuity bond purchase plans
13193
2,025
-
I'l
i-|
2.7
368
347
56.
93
Employee bencM programs
3.860
3079
,.,
170
246
702
420
620
317
29.154
n'mom' mncapital assets
1027
'6673
n ^
!•'
I-l
,., "
ri "
''.'353
60"
,., ~
2.5 ."5
53~3
Other deductions
1.074 202
762 716
32 255
38 453
28 668
51 884
69 742
161 462
106414
91 359
140 053
42416
Net prolil (less loss)
1.184.192
152,353
93 014
-11.042
19,530
33.842
99.804
45.173
-8.205
36,936
-93,583
-63 116
Net prol.t
1007 285
l?l'l52
11 '368
Net loss
1 1174 775
42514
10 351
in 536
150 999
1-1.1391
144 15H
101 667
207 690
Business Returns/1974 • Partnerships
Table 2.8— Income Statement by Industrial Division and Size of Total Assets
(All figures are estimates based on samples— money amounts are m thousands ot dollarsj
All active
Partnerships with b
stance sheet.
Olal assets
Iridusti-ial division. Item
zero
J1
$10,000
$25,000
$50,000
$100,000
S250.000
$500,000
$1,000,000
$5,000,000
ships
under
assets
$10,000
$25,000
$50,000
$100,000
$250,000
$500,000
$1,000,000
$5,000,000
or more
(t|
(21
(3)
(41
(5)
(61
(71
(6)
(9)
(101
(11)
(121
Mining
,4 053
10.973
575
3.520
1 537
753
1 150
1 536
749
526
513
114
39102
13 458
Total „.els
4 757 371
4 757 371
11065
25 699
27.258
62 606
256,067
362,446
1 026 046
2 723 056
Total receipts
3,765.31 1
3.546,232
47.080
42.336
72.940
61.738
85 402
266 223
888309
1444 089
3,592.489
3.381.582
78 110
249 845
266 105
340 561
845 064
iiiir
Income Irom other cartnerships
20,941
18.273
-
-
-
CI
-
CI
CI
Ci
489
2:057
Nonqualily.ng dividends
628
Rents
16,707
16.634
CI
I'.l
-
CI
CI
1 133
3.836
7.299
Rovatties
46,300
48.269
I-I
I-I
I-I
I-I
CI
C)
4 383
C)
14.073
3682
Net gam, noncapital assets
24.9t2
1 486
2.822
1.348
Other receipts
4t.291
36.839
C)
CI
915
2975
2.069
3:028
15.280
Total
3 807 976
3 532 660
119771
89 640
44 870
53 405
111740
335 316
374,223
«2«,603
292,735
391.314
Cosi 01 sales and operations
1018867
972.219
(•)
(•)
CI
,.,
22.116
62.598
83 834
Salanes and wages
127:156
96.394
1.328
22.468
Payments to partners
27,296
2:326
6520
1.634
Rent
6:687
3313
18.564
14.397
5945
12.304
47.251
2.876
Bad debts
ltl5
1034
(•)
CI
CI
CI
418
64
Repairs ' '."'."['.'[[''''."."".''.'.'
6o!609
52:i63
4.046
4.489
23.954
Depreciation
203,764
185.094
3.915
1.22^
I?;""
''' -
4.88^
.6250
18.977
45:829
1:277
Depletion
444725
425639
4.203
3.626
10.439
CI
9.208
24.499
27 330
44481
99.737
191.581
Pension protit-sharing, annuity, bond purchase plans
3,35t
3.356
-
-
CI
-
CI
-
CI
1.016
Employee benetit programs
5,56t
5425
I-I
_
_
_
I-I
CI
CI
717
1.667
2.609
73.953
Net loss noncapital assets
252
235
CI
_
-
-
-
-
(•)
CI
|-|
60
1,585,876
1.471.219
89.586
56.400
21.011
27.232
62.594
185.239
102 586
159.306
363.214
404.051
Net protit (less lossi
13 572
-72 691
-47.302
28.070
8 333
-26.338
-69.093
14 191
-19.043
-38.294
235 739
Net prol.t
1.012:012
8:117
11.508
35.592
20:918
22.438
63.835
Nel loss
.,102,401
58.810
51.100
120.626
240.535
244.750
Construction
Number ol partnerships
63 096
40.276
5.828
14 634
6.005
3 676
3 967
3 021
1 401
703
893
148
Number ol partners
140,178
30:930
8:005
9:036
6:907
3:764
2139
3 635
721
Total assets
5517914
5517914
57,727
666,415
577,424
560,540
466 937
492 726
490 406
1 851 956
1.662.351
1.106,672
^^,,, ,^^,^^,^
11635 703
10 009 002
886,490
880.942
812,304
1.024,822
726,404
2.462.687
Business receipts
11436 167
9.826.210
'■'"'["
Income trom other partnerships
'mo
C) ~
'■' -
I
I'l
I-I
I-) "
-
^'1:m6
CI
'■°^
Interest
30 631
28.517
1.178
577
196
256
599
2.13!
2.387
2.814
5.206
Rents
78 950
68 261
1.422
C)
759
842
2.941
4 643
8 097
9.815
23.352
16.351
-
Net gam, noncapital assets
15,419
14.513
1.263
'•'255
CI
CI
(•)
2.042
1.765
2.029
3.837
2.386
Other receipts
68,802
65.782
1.685
981
554
1.564
3.933
3 754
4.768
33.281
15.007
Total deductions
10 779 556
9.419.255
693.145
547,311
342.938
359.693
505,175
378.285
507.482
1.088,112
830.479
959 367
698,904
565.692
2,417,361
2.060.599
1,145,805
958.072
8 316 673
604330
22.464
42.762
31.049
31.053
57.212
56451
36.266
20.296
235:236
10.582
53.807
23.372
17.046
3:252
10.353
Rent
73,486
58:619
3.085
5.859
Interest
236,412
3:407
4:769
7:459
13306
18:937
22267
73:308
63:346
Ta«es
173,250
144.018
7.965
11.061
11.467
10.449
14.510
21.660
13.638
10.206
32.373
10.689
Bad debts
13,281
1 1 .844
n
CI
527
844
1.152
2 005
819
2.212
2.353
1694
Repairs
3.126
7.241
10:25c
10.522
4.754
4:320
Depreciation
12:011
12:110
12:802
20.483
14.930
30:i48
25.600
632
1.169
979
Pension, prolit-shanng, annuity, bond purchase plans
11.949
11.554
CI
CI
CI
1.452
2.098
1.505
1.168
2.139
2.106
26.718
23.688
440
1 462
1 076
1 785
2.938
4 069
3 925
2417
4 530
1.046
Net loss trom other partnerships
2.328
Net loss, noncapital assets
,,-
1682
CI ~
CI '
CI ~
C) ~
CI ~
CI "
(-1 ~
3
CI ~
459
Olhei deductions
893.643
672.615
53.066
69,939
46.702
42.069
75.517
94.896
50653
48320
145 236
Nel prolll (less loss)
856.145
589.747
70,512
119,104
73,501
55,365
74,985
96,732
65 455
27,500
45 526
-38 933
Nel prolit
1.234. 406
940.004
135.687
84.851
82.782
87:338
,58:, 83
61.365
Net loss
378261
350.257
38:i65
16.583
11.350
5:859
"'"'
2i:883
24092
112:657
Business Returns/1974 • Partnerships
Table 2.8— Income Statement by Industrial Division and Size of Total Assets
II figures are
5timales based
or samples
-mone, am
unls are in
housands
dollars]
pannet-
snips
Partnersttlps «lth b
alanCB sheet
b, ,l« 01
olal assets
.,...„,„..
Total
Zero
."iio
SJS^OO
sso'o'oo
"na°e°r°
$100,000
S250.000
SSM.OOO
5500.000
S5"oOMOO
'IZoT
(t)
12)
13)
(4)
15)
16)
17)
18)
110)
111)
112)
Manufacturing
Number 01 partmrsn^ps
Number 01 partners
Bo^e
I'Zl
5 137
,6 647
3 274
8 286
63!^
:zi
4985
429
3^^^
,708
4.229.132
4,229.132
28.769
--
422.763
420,360
,95
294.016
279.932
636.157
627 897
294.781
1.465.965
, 8804,2
Business recerpls
'"ii
6 827S96
273 64,
,S7 33_2
,9BS,_2
Renis
Omer cecerpls
;?,'"
18 140
63 562
,1"
"':
''':
^^L
,02!
3 043
5 ,50
5 857
3 703
Salanes anaVages"""" '""'
Payments lo partners
Rent
Ta.es
^11
4 613 948
,26 174
'me3
72 064
,2,,
2770
981
9669
9282
2,169
355,577
231693
30495
17,052
6222
3233
696.879
56 344
9473
l|
1.357.939
13733
24,355
1.915.349
3^002
32.595
52459
Baa aebls
Pension, prolil-snaring annuity bona purchase plans
36 116
12 739
60,779
211583
552
r
'i'™2
2794
,oE
,:S
5548
,3,76
B
i
3!
SHlilns'" """
'721
685,275
1022
'':
'':
,089
2
2
70 225
2
11
5011
"'■"l
488.146
9 238
Si
38'297
29319
67665
87'098
51.950
se''"
nw"
£S
Transportation, Communication, Electric,
Gas, and Sanitary Services
Number 01 partnersnips
1.33,
,033
,248
,926
,966
,374
e,s
955
387
,29
,76
56
Total asset.
2.992.87*
2.992.874
9.980
34.335
47.528
58.690
147.185
144.654
95.053
354.866
2.100.583
Total receipts
2,t5t.795
1.811.519
98.742
136.948
107.370
,46.444
238.137
198.415
110.519
397.475
280.971
Business receipts
Nonqualilying divipenps
2 099«3
6 946
98 674
,36 44^
,06 54,
,44 620
234 686
,9,850
,06 732
™" "°
267 25^
Rents
Royalties
Net gam, noncapital assets
'■3,1
4 207
,,=
":
''':
'90I
73I
';'.,;
,.]
Totaldeducllons
2.t4..459
1.846.104
95.614
86.953
127.5,2
103.392
125.866
210.196
192.157
92.727
369,240
444.447
Salaries ana wages
Payments lo partners
Taxes
11
83 938
2 632
,587
37 468
9 428
5 846
379
,795
:i
34 846
,0 364
4 700
46 863
,6 209
6 68,
li
69 859
h
'iS
£
Depletion
Pension, prolit-sharing annuity bono purchase plans
69,0,
270 359
10 682
47013
'h
'h
'h
h
,'0^'^^^
,ii?
,ii
'h
7 424
29 282
, 098
,44 680
Net"'l°o'sri,ort:e?prrt:e,snips
rr
r^
"1
r''"
'"
r,
2371
,4,6
aneraeouS"" '"""
499'.97
422951
,6,2!
,9 661
27 291
32 8,1
23'575
4,486
39771
,'r,',00
,52 261
Net profit (less lossi
7.336
254 9«
247610
-36,585
203 260
239 845
57"
!3'89!
9.436
,"''
2?"'
"%6
,'™
"III
5«'743
"'"■"'
Business Returns/1974 • Partnerships
Table 2.8 — Income Statement by Industrial Division and Size of Total Assets
partner-
Partners
nip. with b
lance sheels
by size ol
otal assets
Industrial dlvlslor.. Hem
Zero
St
$10,000
$25,000
$50,000
$100,000
$250,000
$500,000
$1,000,000
Total
under
ship.
assets
> 10.000
$25,000
$50,000
$100,000
$250,000
$500,000
$1,000,000
$5,000,000
or more
(1)
(2)
131
|4|
(6)
161
(7)
181
(9)
(101
(111
1121
Wholesale and Retail Trade
Number ol parrne.ships
195503
135,179
17,280
30,446
24 528
20,724
19568
15 457
4 498
1833
769
76
Number or partners
451 199
321 on
38,623
67,929
54 328
46 921
44 968
39 542
12812
6.257
8 903
708
Total assets
10.865.120
10.865.120
_
132.971
409.575
766.623
1.383.329
2.349 194
1 531 170
1.364.478
1 656 137
Total receipts
35.710.501
1 766 460
1342 874
2 331432
3 057 990
4.604.544
6883614
4.708.490
3067836
Business receipts
43577,910
35 285 521
1 745.349
1 329 569
2316377
3 025 461
6 806 386
3 446 665
4 375 179
3 028 716
Non™al'fy°"9 °d'»d'ends""^"""
5,655
1510
n "
1-1
|.| ~
CI ~
'''217
'''354
lo
''' 75
3 576
521
1M
Inleresl
66,843
59,741
1,473
1 325
542
1 365
3 636
1 1 ,802
9 447
11.353
9302
9.476
Hems
114 741
98 380
2 691
1 622
1 898
13,002
5 466
17 821
20 851
11 968
19725
3 336
2'925
2^665
n
-
_
-
CI
CI
385
Nel gam, noncapital assets
21,697
19290
7930
2,581
829
427
939
2.257
1 550
624
2 001
152
Other receipts
257,499
237 710
10,877
7 731
11 774
17 676
20 174
43 380
37 643
26 839
35,574
26.040
41224 342
33 456 423
1650 011
1 213 334
146 604
2 810 252
4 233 623
3 313 625
2.935,606
Cost ol sales and operations
33.056818
26.902,252
1,293.312
906 047
1617 361
2 100 564
3.248.479
5,083,900
3.616.992
2.762.753
3631269
Salanes and wages
2,134.077
107.720
69;224
■l95!861
313.762
478,458
304.403
Payments to partners
611,564
466,789
27.683
28,581
60!565
66.369
101,068
26!352
23 J 40
6825
33,843
46,893
84,154
88,637
Ta«cs
694216
516610
32 145
25,668
40 055
59.050
76.623
109,331
66 331
39,414
41 673
25J20
Bad debts
82 176
69,432
3 405
869
1 598
5.192
8.027
15,534
13 113
,0 54,
7 119
4 034
Repairs
5894
gien
22.114
29434
Depreciation
426 138
332^259
15821
9951
26,326
40616
201
920
1315
256
366
Pension, prolil-sharing, annuilv, bond purchase plans
17,552
16,741
228
l"l
CI
267
876
2085
1 900
,759
3168
6,286
Employee benelil programs
34.244
3,646
'"11
119_7
181
n"°
i-r'
2 866
5 952
:-r
,V"
«-
3,387
Farm°nel tes "
'6528
64^0
,., -
ri ~
CI ~
69"^
404
m
''' 47
~
36
Other deductions
2,57V273
2.030!282
117 490
116 736
179 977
220,136
307 251
243,265
,69 099
200,209
76,918
116 449
370 921
132 030
Nerprolil " " ' ' '
3' 136893
2'489!o56
146 512
160'392
212'598
275:"8
393!528
482! 157
294!6e5
20,!780
181506
140:880
301 201
234,976
28.063
30 852
27 770
27,280
22.607
33,990
18.531
,6.896
20:139
Wholesale trade
Number ol partnerships
28 103
21547
2360
4 584
2 723
2357
3 333
3,295
1 600
638
402
55
Number ol partners
72,561
57612
5902
4435
2.665
5,637
623
Total assets
3.566.721
3.566.721
-
16.884
45.682
85.344
240.764
531J21
550.579
568.370
728,724
776,653
Total receipts
14 446 322
9J4
321 271
466 740
1057 327
2 183 557
2 139 637
1,905.740
2 990 912
2 579 322
Business receipis
15 965 092
14 266 845
545700
246000
313.229
46o'o36
1049 104
2,6,26,
2 1,0 302
2 955 43S
2'542.764
Interest
6ie
608
63"^
r, ~
.3I
13^3
'''eoo
';',75
'i'l99
6 232
438
4 383
8,929
Hems
29 296
26 036
149
n
!•)
C)
826
2355
7652
,866
9457
2,404
NeTgaln' no°ncapilal assets
'^'5,3
4429
D ~
,., "
CI ~
CI ~
'''440
3ol
'''999
'''428
'''520
13I
Other receipts
124 602
116 833
4 128
1 247
7 640
6025
5967
159,6
16422
15,778
16.716
24,972
Total deductions
15.219.264
13.604.911
50S.687
209.209
288.830
425.697
974.038
2.047.431
2,007.346
1.795.875
2,682.285
2,468,513
Cost ol sales and operalions
13303042
11,933,267
438.276
166,670
226.251
350,118
819.997
1 764,270
1 748,977
1 569 290
2,577,659
2.269.759
18,873
35.641
Rem
5^403
5265
72 432
1469
737
792
8 702
Taxes
146950
129,669
7.863
2157
4022
10.009
21,096
22220
17.130
21^472
2o!267
Bad debts
27 094
25 067
1,218
.
.
303
2 535
4 499
3 ,j^
5 067
4,599
3.368
Repairs
5873:
49991
350
1 166
1 13C
4295
5 556
5973
11.149
Depreciation
'""92
"'662
2,33J
c'l™
(""
^3289
6054
16130
,4 406
C,'"
.6005
14.266
405
Depletion'
11,134
10 734
86
-
-
CI
162
676
1 126
,006
2 107
5.443
Employee benelil programs
11631
11462
228
ri
CI
201
438
1546
1 510
2,23
2,972
2362
Nel loss Itom other partnerships
1343
-
_
CI
CI
CI
82
831
Nenoss' lo" apilal assets
'''714
713
n '
n ~
CI ~
~_
CI ~
CI '
CI ~
CI ~
CI ~
35
Other deductions
691,292
578,405
25,913
23 935
26632
27,530
64 759
96,361
91.899
76,, 74
99474
55.729
Nel prom lless lossi
956.247
841.411
45.297
41.623
32.441
41.043
83.289
136.126
132.291
109.665
106.627
1 10,609
Nel prolit
I025'274
897'425
49 231
46!385
34!465
43.363
Nel loss
4,762
2 024
2 340
4,829
9170
6707
,0,600
7568
4,080
Business Returns/1974 • Partnerships
Table 2.8— Income Statement by Industrial Division and Size of Total Assets
"shipV
hips with b
lance sheets
by size of
otal assets
industrial division, ,»m
Total
z°.
s^i
$10,000
$25,000
$25,000
$50,000
$t'o'o.ooo
$100,000
$25'o.0CIO
$250,000
$5'o'o,000
$500,000
$1,000,000
$5,OOo'oOO
$5,000,000
ltl
(21
(3)
(41
(5)
161
(7)
(81
191
|10|
(111
1121
Wholesale and Retail Trade— Continued
Retail trade
Numbar 01 pannerships
113.473
14.920
25.860
21.734
18.286
16233
12.62
2,895
993
367
J,
Number 01 partners
377,994
262.655
33 199
57.635
48.159
40.837
37,557
30.160
8,371
3.586
3.266
85
Total assets
116 080
679 222
1817 473
^^,^, ^^^^^^,,
27 856719
21240 433
1217 476
1088 978
2 008 460
2 587 161
3543 507
4700 057
2,560,164
2.519,063
1.590,276
1.563.406
1,455,840
z
Business receipis
27.56716?
20.995.076
!!ri"
1.076.505
2 001.448
2.561.406
3.520.781
4.645.125
2591
2193
902
349
Inleresi
38,644
837
1.186
407
1.252
3.036
6,244
5.076
4,919
547
Henls
85 355
72 253
2 542
1 146
1 740
12 440
4 640
15 466
12 977
10 102
10 268
932
U09
i;056
(•)
-
-
CI
C)
CI
(;)
-
17,248
i^'eeo
7.559
|.| ~
374
499
','955
550
195
1,381
l"^
Other receipis
142,890
120.870
6.749
6.484
4.133
1 1 .650
14.186
27:464
21,219
11 061
16,856
1.066
Total deduction,
25.9e2.620
19.831.231
1.144.324
1.001,088
1,856,906
2.381.132
4.388,016
2,416,840
1,516,464
1,403,100
467,293
Cosi 01 sales and operations
19,737,102
14 951927
855.036
736.383
1.386.619
1 748 107
2.425.094
3319630
1.860.169
1.193.463
1,053,610
371 796
Salanes and wages
2,023.022
i:623!52t
89.757
65.310
103.865
176:836
278.071
'367:456
212.311
140,132
44.364
Payments 10 partners
471.521
373.263
22.169
23.713
52.369
61.991
75.261
78,481
16.706
361
Rent
581.527
465.876
29.971
41.475
77.652
77.269
72.942
75.692
Inleresi
154.674
5.831
23.055
546:998
366.728
23>11
54:693
88:236
44:089
22:255
20:401
5:453
Bad debts
55.076
44.359
2.187
769
1.394
4.887
5.492
11 035
9 935
5 474
2 520
666
136.259
101.622
16.771
11 498
5:972
AmonSon
''!:ieo
"3.792
"'90
^6921
22951
" 1I7
865
":"?
'^326
^230
262
4.83^
Depletion
6418
6.007
142
CI
CI
141
714
1 409
772
753
1,081
843
Employee bonet.l programs
Nel loss Irom other partnerships
22.409
21,053
96^
,72
1037
1521
2.42_8
,.oe
n''
^2829
,?f"
"22
Net loss, noncapilal assels
5.878
5.815
606
CI
CI
CI
CI
316
C)
CI
CI
Olher deduclions
1 877.770
1,450.108
91.577
92.730
153.217
192 127
242.462
300 638
161 276
91 907
100.735
23.189
Net profit (less lossi
1.B74.099
1.409,202
73.152
87,890
151,554
206.029
287,439
312,041
143,324
73.612
52,740
21,221
Net prot.l
2.108.080
l!58e!t66
97.281
230.969
305:217
336:861
155:146
25.991
Ne. loss
233.981
24.129
26^090
25746
24.940
17.776
24.820
11.824
6:296
12.571
Finance, Insurance, and Real Estate
Number ol partnerships
430.326
343.632
17.861
29 453
34733
44.286
53 691
68 666
39.057
25.492
27.133
4.238
Number ot partners
2.750.402
2.248.653
72.236
131 319
150.247
188.094
225 578
350 361
271.351
209.168
385.028
266 431
Total assets
166.910.017
166.910.017
-
142,015
598,184
1.622.346
3,863.024
10,982.575
13,429,729
17.769,718
54,669,314
63,833,112
Total receipts
29.1t0.335
26.939.207
1.642.999
309,576
418,820
576.039
925 041
2.049.690
2,312.119
7,971,083
7,850,592
25.877.162
24.298.278
1.575.049
641292
1.856.746
2.108.858
2.629.462
7.385.626
6,704,075
128.370
15.002
19.649
2l!420
CI
CI
CI
263
CI
586
2:85c
10:633
Inleresi
1.982.196
1.622.895
20.804
5.473
11.589
19.376
45.602
96.992
114.329
148.929
331.365
628,416
Rents
172.971
157.465
2 690
3 240
2 898
5 609
15 532
15 804
19 960
46 760
43 245
'''744
23.104
Farm nel prol.t
12.223
15.527
16.824
29,319
Olher receipts
618.020
483 156
6489
3:687
10:592
14:i69
33.377
29:776
36.637
139.331
Total deductions
32.715.062
30.904.096
1.739.072
295,241
383,590
493.924
889.651
1.948.882
2.361.286
3.161.885
10,157,602
9,472.963
Cost 01 sales and operations
3 013 793
2.666.142
152 393
60 753
93 888
78412
131 796
196.986
262 630
270.384
766.764
652 134
Salaries and »ages
43.709
411^464
386.449
7.966
1l!283
9^279
17:576
12:853
26:i2C
29.666
24:45s
88:i8E
159:057
162.518
Ta.es
3.018.312
2 873.169
62.478
14976
35057
53.663
95:086
239,760
271,596
366.638
972.524
761 169
Bad Oebis
98 458
77.662
9671
CI
CI
549
10 105
3 064
2 358
7,985
17 697
24 690
Repairs
21.254
7 256
10.422
17 366
33 202
258:717
144:482
Depreciation
4706;e02
82.234
31243
55.100
126.590
314:323
394:775
575:524
1.903.623
22781
21712
. '^^
1.835
1.581
6.279
9:272
oTplelfon'""
20 941
1556
i:82f
1.297
1,724
Pension prolil-sharing annuity bond purchase plans
17 468
16'273
f)
-
CI
CI
CI
370
.779
Employee benefit programs
23912
23 218
828
CI
655
278
1404
812
1231
4.682
12547
793301
545444
14 743
40 774
21 4.8
.8 582
34.654
35964
44.004
74 558
157 466
103 261
Ne'nosf ™n«p.lal assels
,7o82
32797
CI ^
C) "^
CI ~
,., "
CI "
1752
,02^
CI
4.466
4 17"3
Olher deductions
8 363 458
7 935.860
1 143.905
91.744
105.928
145 343
221 660
463 853
506 895
637.659
2127.955
2,490 898
Net prow (less loss)
-3.604.727
-3.964.889
-96.073
14,335
35,230
82.115
35,390
100.808
-49.167
-278,637
-2,186,519
-1,622,371
Net protil
94'662
106 226
4e5'67<
423:848
657.986
702.633
Net loss
7 636.679
7 355 6.9
20.836
67 737
202278
384 67.
705048
2 844 505
2.325.004
Business Returns/1974 • Partnerships
Table 2.8— Income Statement by Industrial Division and Size of Total Assets
(All figures are eslimales based
on samples
-money am
unls are in
housands of
dollars]
^:r
Partner
hip, »lth b
lance sheet
by size ol
olal assets
Total
zero
assets
sCoo
$10,000
S50,000
smSoo
$100,000
$250,000
$250,000
$500,000
"unde?"
$1,000,000
$5,000*000
$5,000,000
ID
(21
(3)
(41
(5)
16)
17)
16)
(9)
110)
(111
(12)
Services
Number 01 pannets
Zjll
484.439
3"2t
49,726
I'i'l
in:i
17257
l6:206
26:95?
23:471
2.434
35.531
,3,?:!
17 359 052
17 359 052
186.662
2,497,492
2,515,061
651391
3.219.563
1.386.634
1,917,254
1,752,477
1.832,612
5,477,020
Tom receipts
27,770,644
24,456,72.
696,816
2,404,053
2.533.768
3,558.149
Business receipts
Nonqualltying d.«iOeods
Inleresl
27,230.793
34,443
2,448
23.961.781
34.376
673.130
2476,520
2498,054
2.385,307
2.503.315
3.152.450
"1:
'■'":64l
-.p
3 190 720
12 495
Rents
Ro,allies
Farm net prolil
Ome?^-eceipls"'"' ''" ^
52.866
227.943
48.487
13.637
2.905
'hi
8 26~5
^1,110
12.105
9.525
11,602
11.428
52.471
7,435
Total deductions
20 720 235
2.939.644
'879:621
SOB 388
292,159
331,991
160.270
1 640 264
281.471
446.902
98.506
2,276,614
369,651
92:780
,,485,174
94.664
66:944
1.446,155
evoio
71.974
3,141,560
494.809
916.152
59.308
166.858
270.109
136.503
3,215,692
273.162
115:029
132.019
Payrli'ents'lo wnners
Inleresl
Taws
5;962!929
993.952
1 52.866
106.028
23.677
29.305
24.442
16.555
292.835
436.126
348,382
Depreciation
Amortaation
Depletion
Pension, prolil-sharing. annuity, bond purchase plans
220^453
1,492.410
1,394:478
92.462
4:643
p
3.922
1.612
14.393
53,795
2.658
20.555
6.249
26.338
2.206
124.665
5.796
7,281
2B
29:423
Employee benelil programs
24:214
16:232
1.307
,-,"'
5.022
5,619
6.780
546
'2157
8.230
2473
'3538
'6 062
9.62B
6.594
122,220
499463
525'900
43o'755
443'o05
616:762
374.3"
362,039
636.398
606.678
Net prollt Hess loasl
7,050,409
i;406:965
6,001,067
7.326,213
1.325.146
iSi
981.963
1,026.696
953.818
676,580
915,336
631,176
B63.550
942,769
1,007,924
432,060
571.686
366,657
416,569
66,026
Nel prow
Section 3
Changes in Law,
Industrial
Classification,
and Explanation
of Terms
Contents
Changes in Law, 205
Industrial Classification, 205
Explanation of Terms, 205
Changes in Law
Changes in the Federal unemployment tax
rate affected the statistics in this report. As
amended by Public Law 92-329, enacted on
June 30, 1972, the rate of Federal unemploy-
ment tax for calendar year 1 974 was decreased
from 3 28 percent to 3 2 percent of the first
S4,200 of wages paid to each employee during
the calendar year. The Federal unemployment
tax was imposed solely on the employer; it
could not be collected or deducted from the
wages of the employee. In the statistics, it
would generally be included in the "taxes paid"
deduction
Industrial Classification
In the tables in this report, businesses have
been classified by the industrial activity from
which they derived the largest share of their
receipts. Every business return or schedule in
the samples was assigned to a single industry
class, even though receipts may have been
from several different types of activities. The
industry classes used were based on the Office
of Management and Budget's Standard Indus-
tnal Classification Manual, modified where ne-
cessary to fit the information available from tax
returns for identifying industnes.
Returns and schedules in the statistical
samples were examined during statistical pro-
cessing, and each was assigned a code classi-
fying it by industry in determining the code, the
description of the business activity given by the
taxpayer (and, for partnerships, the taxpayer-
assigned code), the sources of the taxpayer's
income, the nature of the expenses, and where
necessary, information from various reference
books were considered
The fact that a reporting entity was in all
cases assigned to a single industry class
constitutes a limitation of the data. In the case
of sole proprietorships, a code to identify type of
industrial activity was assigned to each busi-
ness and farm schedule attached to an individu-
al income tax return Since individual taxpayers
normally filed a separate schedule for each
separate business activity, and each such
schedule was assigned to its own industry
class, the limitation is not serious for sole
proprietorships. It was more common, but still
relatively rare, for partnerships to be extensively
engaged m more than one type of business
activity; however, it did occur, especially on the
returns of larger partnerships, so there are
some data in the partnership industry classes
that are not really related to that industrial
activity.
The Standard Industrial Classification Manual
(SIC) for establishments. 1972 edition, served
as the basis for the industry classification
system in this report. The SIC industry classes
were sometimes consolidated or modified be-
cause the information available from tax returns
for determining industrial activity was limited
and because not every industry was well repre-
sented in the statistical samples. Some indus-
tnes are better represented by the legal forms,
I.e., sole proprietorships and partnerships, cov-
ered in this report, for example, the trade and
service industries. In contrast, the manufactur-
ing industnes are better represented by the
corporate form. Most industry classes used in
this report are equivalent to either the two.
three, or four-digit industry level in the SIC
system. However, a few classes represent a
more detailed classification than the four-digit
level of the SIC (for example, the SIC class.
"Hotels, motels, and tourist courts" is divided
into two classes in this report, "Hotels" and
"Motels, motor hotels, and tourist courts"). One
can usually determine equivalent SIC industries
by companng the SIC titles with the titles of the
industries shown in the tables in this report. For
equivalent industry classes, the SIC manual will
give a detailed description of the content of the
classes.
Explanation of Terms
This section contains brief descriptions of
most of the terms appearing in the tables in this
report
The instructions for the fax forms in section 5
of this report will provide additional information
about many items.
Explanations of terms are designed to aid in
understanding the statistical content of this
report and should not be construed as interpre-
tations of the Internal Revenue Code or related
regulations, procedures, or policies. Code sec-
tions cited are those which were in effect during
period covered by this report.
Active Businesses
The statistics in this report are from the
returns and schedules of "active" businesses
only An active business was defined as one
reporting at least one item of income or deducti-
ons. Partnerships had to file returns even if they
had no business activity during the year; how-
ever, returns having no items of income or
deductions were excluded from the basic tables
except the sample count tables in section 4.
Sole proprietorships only filed business or farm
schedules or Form 4835 if they had business
activity, so there are no inactive sole propne-
torships in any table.
Adjusted Gross Income
This amount was the result of reducing gross
income from all sources subject to tax by
adjustments such as the following:
(1) Ordinary and necessary expenses of
operating a trade or business,
(2) Employee business and moving ex-
penses.
(3) Expense deductions attnbutable to
rents and royalties,
(4) Expenses of outside salesmen attnbut-
able to earning a salary, commission, or other
compensation.
(5) Depreciation and depletion allowed life
tenants and income beneficiaries of property
held in trust.
(6) Exclusion of allowable sick pay if the
sick pay was included in gross salary,
(7) Deductible losses from sales of capital
assets and other property.
(8) Deductible half of the excess of net
long-term capital gam over net short-term capi-
tal loss.
(9) Excludable portion of qualified di-
vidends (up to $100 (or $200) per taxpayer),
(10) Business net operating loss carryover,
and
(11) Contributions to a self-employed retir-
ement fund ("Keogh Plan").
A deficit adjusted gross income occurred
when the allowable deductions or losses ex-
ceeded gross income.
Amortization
Amortization was a deduction for deferred
expenses written off during the year. The
following types of amortization, applicable to
the statistics in this report, were specifically
205
206
Business Returns/ 1974 • Terms
mentioned in the Code as allowable deductions:
bond premiums (section 171)
child care facilities (section 1 88)
coal mine safety equipment (section 187)
leasee's improvements to leased property
(section 178)
on-the-job training facilities (section 188)
pollution control facilities (section 169)
railroad rolling stock (section 1 84)
railroad tunnel bores and grading (section
185)
research and experimental expenditures
(section 174(b))
trademark and trade name expenditures
(section 177)
Of these, amortization of leasehold improve-
ments was frequently included in depreciation
and amortization of bond premiums was often
shown as part of "other deductions." Write-offs
of patents, copyrights, and other intangibles
were usually included in depreciation.
Bad Debts
Bad debts occurring during the year or a
reasonable addition to a reserve for bad debts
was allowable as a deduction under section 1 66
of the Code.
Recoveries of bad debts previously deducted
by taxpayers who used the reserve method
were netted against the year's bad debt deduct-
ion, recoveries by taxpayers deducting actual
bad debts were included in "other receipts" of
partnerships, "other business income" of non-
farm sole proprietorships, and "income from
sales and operations" of farm proprietorships.
Business Receipts
Business receipts were, in general, gross
receipts from sales and operations reduced by
the cost of returned goods and allowances.
They may have included excise and sales taxes
which were included in the sales price of the
product; some taxpayers reported receipts this
way and deducted the taxes as expenses, while
others reported their receipts after ad|ustment
for any taxes.
In the finance division, business receipts
included such banking items as fees, commis-
sions, trust department earnings, exchange
collections, discounts, and service charges,
when identified in schedules attached to the
return.
For sole propnetorships, business receipts
were all income from the operation of the
business, including incidental income from such
things as sale of scrap or cash rebates thai
corporations and partnerships generally in-
cluded in "other receipts." Dividends, interest,
rents, royalties, and other investment type
income were generally not included in sole
proprietorship receipts, although rents or inter-
est that were actually income from business
operations were sometimes included, for exam-
ple, rents received by real estate operators and
interest received by small-loan companies.
In table 1 2,riusiness receipts of sole proprie-
torships are classified into the two components,
"income from sales and operations" and "other
business income." "Income from sales and
operations" comprises gross receipts or sales
from the trade, business, or farm. "Other
business income" includes sales of scrap,
amounts recovered from bad debts, and inter-
est, as well as other kinds of miscellaneous
income. For farms, "income from sales and
operations" includes patronage dividends from
farmers' cooperatives, agricultural program
payments, and gasoline tax credits and refunds,
as well as other farm income. These latter
amounts were combined with "business re-
ceipts" of the farm since they were an integral
part of the farm operation.
For partnerships, business receipts were,
generally, the income from the company's
pnncipal business activities. Rents earned in
addition to the company's principal income and
interest, royalties, and nonqualifying dividends
were, for the most part, reported separately.
However, when rent was actually operating
income, as, for example, for hotels, real estate
operators, or manufacturers who rented rather
than sold their products, the rental income was
included in business receipts. Incidental in-
come, such as cash discounts or recoveries of
taxes or bad debts previously deducted, was
usually shown as "other receipts."
Returns filed by partnership security dealers
were given special treatment in statistical pro-
cessing. Sales of securities were netted against
the cost of these "goods" and only the net
amount was shown as business receipts. Since
It was usually not possible to separate sales of
securities from other sources of receipts, such
as commissions, an arbitrary rule was used for
partnerships in the specified industries; if cost
of sales and operations was 50 percent or more
of business receipts, costs were subtracted
from receipts and the difference was used as
business receipts. No such adjustments were
made for sole proprietorships in these indus-
tries, and the receipts and cost of sales and
operations were shown in the tables as the
taxpayers reported them isee also "Cost of
sales and operations" in this section).
Business receipts from farming were unders-
tated for all forms of business, because they did
not include receipts from the sale of livestock
held for draft, breeding, dairy, or sporting
purposes. Income from the sale of such cattle
and horses held for at least 2 years and other
livestock (except poultry) held for at least 1 year
was reported as gam or loss from the sale or
exchange of property (either by the partnership
or by Its partners, depending on requirements
specified in the Code), rather than as business
receipts
Cost of Labor
Cost of labor was a component of cost of
sales and operations. For sole proprietorships
in nonfarm industries it represented the amount
reported on line 3, page 1 of Schedule C-1,
Form 1040. For sole proprietors and partner-
ships engaged in farming using Schedule F.
which did not contain a cost of sales and
operations schedule as such, it represented the
amount reported on page 1, part II, item 29
"labor hired." For nonfarm partnerships, It was
the amount reported in Schedule A, line 29 on
page 1 of Form 1065. (See "Payroll.")
Cost of Sales and Operations
If the receipts of the business included
income from the sale of merchandise, cost of
goods sold generally included the direct cost of
that merchandise. In this sense it included
goods purchased for resale (including inventory
change) in trade industries, and raw materials,
supplies, labor, and other direct costs in agricul-
ture, mining, manufacturing, and other indus-
tries whose principal activity was producing
goods. "Cost of operations" related to returns
for which inventories were not an income-deter-
mining factor.
If the receipts of the business were from the
sale of sen/ices rather than goods, the corre-
sponding figure for cost of operations was not
always comparable for sole proprietorships and
partnerships. For partnerships, cost of op-
erations generally included labor costs, sup-
plies, rental of machinery and equipment, and
other direct costs of producing the services.
Many partnerships and most sole proprie-
torships did not report cost of operations as
completely as did corporations, allocating the
costs to the expense items rather than to cost
of operations.
Farm costs for sole propnetorships and
partnerships presented special problems be-
cause the schedule used did not provide for a
cost of goods sold or cost of operations com-
putation. The cost of sales and operations
statistics presented here for unincorporated
farms were constructed from the expense
schedules during statistical processing. See the
discussions in this section under "Merchandise
purchased," "Cost of labor," "Material and
Supplies." and "Other costs."
For both sole proprietorships and partner-
ships, certain deduction items which might
sometimes be considered direct costs were not
included in the statistics for cost of goods sold
(or cost of operations) if they could be identified.
It taxpayers reported them there, they were
removed during statistical processing and
transferred to the appropriate deduction line.
Transferred were all identifiable amounts o
depreciation, depletion, amortization, taxes (in
eluding sales and excise taxes), and contribut
ions to employee pension and other benefr
plans.
Statistical adjustments to cost of goods sold
made for partnership secunty dealers are ex-
plained under "Business receipts."
Depletion
Depletion, a deduction allowable for the
exhaustion of natural deposits or timber, could
be based on cost, or. for natural deposits, on a
fixed percentage of gross income, less rents
and royalties paid, from the depletable property.
For oil and gas wells, gross income was
computed on the value of the product at the
well-head. For depletable property other than
oil and gas wells, "gross income" included not
only the value of the mineral extracted from the
property but also the value added by some
Business Returns/ 1974 • Terms
transportation of ttie mineral and certain "treat-
ment processes considered as mining" (Code
section 613).
Under elective provisions of the Code, explo-
ration and development expenditures con-
nected witfi certain domestic natural deposits
(except oil and gas), generally, could be deduct-
ed currently, treated as deferred expenses, or
capitalized. The write-offs of amounts deferred
or capitalized were not included as part of
depletion.
Percentage depletion, though based on per-
centages of gross income from the depletable
property, was limited. It could not exceed 50
percent of the taxable income from the proper-
ty, computed without the depletion deduction.
The percentage depletion rates for each type of
deposit were listed in Code section 613 and
ranged from 5 to 22 percent.
The statistics include any identifiable deple-
tion reported as a cost of sales and operations.
lustified based on past retirement and replace-
ment practices. The only allowable depreciation
methods under the system were the straight
line, declining balance, and sum of the years-
digits methods. Salvage value was not to be
taken into account in computing depreciation,
but no "vintage" account could be depreciated
below a reasonable salvage value Under the
CLADR system, depreciation of assets acquired
prior to 1971 could be depreciated under the
new rules but no range of useful lives was
allowed.
Amounts shown as depreciation include any
identifiable depreciation reported as an op-
erating or manufacturing cost. Also included in
the statistics are amounts deducted on lease-
hold improvements, patents, and copyrights.
Additional first-year (section 179) depreciation
was included in the statistics for proprietorships
but for partnerships it was allocated to the
partners for reporting on their own returns.
Income Tax after Credits
Income tax after credits shown in proprie-
torship table 1.6 was the sole proprietors'
income tax liability for the year, after being
reduced by any credits, including the inves-
tment, retirement income, foreign tax, and Work
Incentive (WIN) credits. The liability was based
on the proprietors' income from all sources and
so was not directly related to the profits or
losses from the sole proprietorship business.
The income tax figure does not include the
Social Security self-employment tax, tax from
recomputing pnor-year investment or Work
Incentive (WIN) credits, additional tax for tax
preferences ("minimum tax"), or social security
tax on tip income.
The income tax figures in this report are
generally the liability as reported on returns at
ttie time of filing Any adjustments resulting from
audit and other events occurring after filing are
not reflected.
Depreciation
The deduction for depreciation permitted a
reasonable allowance for the exhaustion, wear
and tear, and obsolescence of business proper-
ty in cases where the estimated useful life of the
property exceeded one year. The purpose was
to enable businesses to recover the cost or
other basis of depreciable property by alloca-
ting the cost of the property over its estimated
useful life. A deduction for depreciation was not
allowable on inventories, or land apart from the
physical improvements or developments to it.
Several methods of computation could have
been used in determining the deduction for the
year. The most common method was straight-
line, whereby an equal amount is deducted in
each year of the useful life of the asset. The
declining balance and the sum of the years-
digits methods, whereby a larger portion of the
asset's cost is written off during the earlier
years of its life than during its later years, were
also commonly used. These latter methods
were specifically authorized by the Internal
Revenue Code of 1954 and were generally
permissible in the case of assets acquired after
December 31, 1953. Standard useful lives,
based on grouping assets according to the
industrial activities in which they were used,
were issued in 1962 as guidelines for establish-
ing the "reasonableness" of the depreciation
deduction. Use of them was tied to past retir-
ement and replacement practices.
These "guideline lives" were modified for
1971 under the "class life asset depreciation
range (CLADR) system. Under this system,
assets of the same type acquired in the same
year were grouped into one or more closed-end
"vintage" accounts and the accounts were
assigned useful lives chosen from a range of
published useful lives. The range of useful lives
was generally from 20 percent longer to 20
percent shorter than the industry-grouped
"guideline lives" established under the previous
rules; but the Treasury Department could modi-
fy the guidelines lives in the future as neces-
sary. Use of the 1971 rules did not have to be
Employee Benefit Programs
Contributions by employers to employee
benefit plans other than deferred-compensation
plans were deductible under Code section 162
for all forms of business organizations. These
plans included such things as hospitalization,
health and accident insurance, group life insu-
rance, and other employee welfare plans.
Contributions to retirement and other de-
ferred compensation plans deductible under
Code section 404 were included in "Retirement
Plans"
Farm Net Profit (or Loss),
Partnership Returns
Farm net profit is shown in the partnership
tables as an item of income, and farm net loss is
shown as a deduction, for those partnerships
not reporting the detail of income and expenses
from farming. If a Schedule F, Form 1040, was
attached (as it was supposed to be), supporting
the amount reported as farm net profit or loss,
the components were combined during statisti-
cal processing with the equivalent income and
deduction items shown on Form 1065. For
example, "rent of farm or pasture" was com
bined with the deduction item, "Rents paid." I
no supporting schedule was attached, the ne
amounts were shown as farm net profit or loss.
The detail was reported by most farm partner-
ships, so the amount shown in the tables is a
residual representing only a small portion of
partnership farming activity.
Income from Sales and
Operations
See "Business Receipts."
Income (or Loss) from Other
Partnerships, etc.
This is the partnership's share of the profits
(whether received or not) or losses of another
partnership, except the partnership's distribut-
ive share of another partnership's capital gains
or losses.
Interest Paid
Interest paid in connection with business
indebtedness was deductible as an ordinary
and necessary business expense. Included in
the statistics was interest paid on deposits and
withdrawable shares by banking and savings
institutions. Also included were amounts paid by
partnerships to a partner, acting in other than a
capacity as a partner, for the use of capital.
Interest Received
This item for partnerships included interest
received by the business from all sources
except interest wholly tax-exempt and interest
on tax-free covenant bonds.
This item for sole proprietors was not consid-
ered business income and was therefore report-
ed elsewhere on the individual income tax
return.
Inventories
Inventories consisted of goods held for sale
or of raw materials and supplies that would
become a part of goods held for sale. Taxpay-
ers engaged in manufacturing, trade, or any
other business (except farming) where the
production, purchase, or sale of merchandise
was an income producing factor were required
to use inventories in computing the gross
income from their businesses. The use of
inventories required that direct expenses of
production, such as factory labor for a manufac-
turing concern, be accrued and charged against
sales in the year the finished goods were sold.
In accounting for the sale of goods, therefore,
all such businesses were required to use the
accrual method of accounting. Inventories were
normally valued at actual cost or at the lower of
actual cost or market price.
Farmers were required to use inventones
only if they elected to use the accrual method of
accounting for their profit or loss from the sale
of farm products. Farm inventories consisted of
livestock, harvested crops held for sale or for
future use, and supplies. Growing crops and
livestock on which depreciation was taken were
208
Business Returns/ 1974 • Terms
not included in inventories. Farm inventones
could be valued by special methods in addition
to cost and lower of cost or market. Under the
unit-livestock-price method, livestock was
grouped by kind and age and all animals in each
group were valued at the estimated cost of
raising such animals. Under the farm-pnce
method, each item of inventory was valued at
the estimated market price, less cost of disposi-
tion Valuing inventories by the farm-price meth-
od could result in an increase in the value of
ending inventories over beginning inventones
without any corresponding increase in ex-
penses or costs.
Materials and Supplies
The amount of materials and supplies, a
component of the cost of goods sold, was
secured for sole propnetorships from Sched-
ules C or F. For nonfarms, it was the amount on
line 4, page 1 of Schedule C-1 . For farms, it was
the item "supplies purchased," line 37, part II,
page 1 of Schedule F (for both cash and accrual
methods of accounting). For nonfarm partner-
ships, it was the amount reported on line 30,
Schedule A, Form 1065.
Merchandise Purchased
Merchandise purchased (called "purchases"
for partnerships) was a component of the cost
of goods sold For nonfarm businesses, the
sources were: (1) line 2, page 1 of Schedule C-
1, Form 1040, and (2) line 28, Schedule A, of
Form 1065. For farms, the sources were on
Schedule F, column c, part I, page 1 , for farmers
using the cash accounting method, and line 71,
part V, page 2, for farmers using the accrual
accounting method.
Net Gain (or Loss),
Noncapital Assets
This income for partnerships represented
gams and losses from the sale of exchange of
property not eligible for capital gains tax treat-
ment. This income item did not include gains
and losses under section 1231. For partner-
ships, section 1231 gains and losses were
reported by the partners on their own returns. In
general, section 1231 gains and losses com-
prised (a) sales of business property (excluding
inventories) which were held for more than 6
months and (b) "involuntary conversions" by
theft or casualty of business property and of
capital assets which were held over 6 months.
Sales or exchanges of noncapital assets were
reported by sole proprietors as nonbusiness
income.
Net Profit (or Loss)
For sole proprietorships, net profit (or loss)
represented the difference between business
receipts and the sum of cost of sales and
operations and other business deductions. Sole
proprietorship net profit did not include inves-
tment income, and salaries to owners and
business-related contnbutions or gifts were
includable elsewhere on the returns of sole
proprietors and so are not reflected in sole
propnetorship net profit or loss.
For partnerships, net profit (or loss) repre-
sented the difference betweer total receipts and
the sum of cost of sales and operations and
other business deductions. Total receipts in-
cluded, in addition to business receipts, inves-
tment income attributable to the partnership
(except capital gams and losses and gams and
losses under Code section 1231 as explained
under "Net gam (or loss), noncapital assets,"
above). The deductions for partnerships exclud-
ed both contributions or gifts and additional
first-year depreciation, which were reported on
the partners' returns.
In this report, the term "net profit" is used for
both sole proprietorships and partnerships al-
though it IS not stnctly comparable for the two
forms of business organizations. Three differen-
ces are: (1) investment income is reflected in
partnership net profit but not in proprietorship
net profit; (2) salaries paid to owners are a
business deduction for partnerships but not for
proprietorships: and (3) additional first-year
depreciation is a deduction in the computation
of sole proprietorship net profit but not in the
determination of partnership net profit.
Nonqualifying Dividends Received
This investment-type income for partnerships
represented certain corporate dividends which
were includible in the income of the partnership
and for which the individual partners were not
entitled the $100 (or $200) dividend exclusion
on their individual income tax returns when the
income was passed through to the partners.
Number of Businesses
Number of business organizations in this
report represented the number of active busi-
nesses operated as sole proprietorships by
individuals and the number of active partner-
ships.
Number of sole proprietorships was based on
the number of Schedules C and F or Forms
4835 filed with the Income tax return. Form
1040, of the sole propnetor. When sole propne-
tors submitted (with their Form 1040) multiple
schedules covering the activities of more than
one business, each of these schedules was
counted separately. (See also "Farm Landlords
and Farm Operators" in section 1 of this report.)
Other Business Deductions
See "Other Deductions."
Other Business Income
See "Business Receipts."
Other Costs
Other costs was a component of cost of sales
and operations. For nonfarm businesses, these
costs were reported on line 31, Schedule A,
Form 1065, or line 5, page 1, of Schedule C-1,
Form 1040. For farmers, the amount was
computed from Schedule F, for both cash and
accrual methods of accounting, as follows: farm
expenses (total, part II, on page 1 ) less the sum
of the Items, labor hired, repairs and mainte-
nance, interest, rent of farm or pasture, supplies
purchased, taxes, insurance, pension and prof-
it-sharing plans, employee benefit programs,
amortization, and depletion. If inventories, pur-
chases, and the other components of cost of
goods sold were not reported, the entire
amount was included in other costs for these
statistics.
Other Deductions
Other deductions compnsed business ex-
penses which were not allocable to a specific
deduction item on the return form, such as
administrative, general, and selling expenses;
bonuses; delivery, freight, and shipping ex-
penses, truck and automobile expenses (except
repairs); utilities; supplies, advertising and pro-
motion; travel and entertainment; dues and
subscription; postage and stationery; and, laun-
dry, uniforms, and cleaning. For partnerships,
this item also included unrealized profit on
current-year installment sales; reported
amounts of negative income; commissions;
insurance; and legal and professional fees. For
sole propnetorships the last three were shown
as specific deductions on the return forms and
were tabulated separately.
The estimates for other deductions may also
include losses resulting from "involuntary con-
versions" of business assets by theft or ca-
sualty (see "Net Gam (or Loss), Noncapital
Assets").
Other Income less Losses and
Adjustments
This item in table 16 was computed as
adjusted gross income minus adjusted gross
deficit minus business net profit plus business
net loss. In effect, it consisted of nonbusiness
sources of income, such as wages and salaries,
dividends, interest, and sales of capital assets -
components and sales of capital assets -
components of the taxpayer's total income.
Adjusted gross income equalled total Income
less statutory adjustments to income. Adjust-
ments to income were comprised of sick pay,
moving expense, employee business expense
and self-employed retirement deduction. :04
Other Income or Loss (table 1.6) :10 See
"Other Income less Losses and Adjustments."
Other Income or Loss (table 1.6)
See Other income less Losses and Adjust-
ments."
Other Receipts
For partnerships, this item included amounts
not elsewhere reported in the income state-
ments, such as: income from minor operations;
cash discounts; income from claims, license
rights, and judgments, net amount earned
under operating agreements; profit from com-
missaries; profit on prior years' collections
(installment basis); recoveries of losses and
Business Returns/1974 • Terms
209
bad debts previously claimed for tax purposes,
refunds for cancellation of contracts: and in-
come from sales of scrap, salvage, or waste
For sole proprietorships, these items would
usually be reported as "other business in-
come,"
Payments to Partners
Guaranteed payments which were made for
services or for the use of capital where such
payments were determined without regard to
income of the partnership were allowed as a
deduction in the computation of the partnership
net profit (or loss).
Payroll
Payroll, shown in this report for sole proprie-
torships and partnerships, was the sum of cost
of labor reported in cost of sales and operations
plus salaries and wages reported among the
deduction items. Various kinds of contract labor
not actually representing payroll, such as lani-
torial or secretarial services, were also in-
cluded. Payments to owners or partners were
excluded.
Amounts of payroll were frequently included
by taxpayers in other deduction items, such as
commissions, legal and professional fees, re-
pairs or other deduction items. Because of the
difficulty of identifying such amounts, they were
shown in these tables as reported by the
taxpayer. Thus the amount shown for payroll is
probably understated.
Pension, Profit-sharing,
Stock Bonus, and Annuity Plans
See "Retirement Plans."
Purchases
See "Merchandise Purchased."
Rent (Paid)
Rent paid on business property was deducti-
ble as an ordinary and necessary expense.
Identifiable amounts of taxes and other ex-
penses paid by lessees in connection with rent
paid were included in their respective deduction
headings. Excluded were payments in the form
of crops by tenant farmers to landlords under
crop-sharing agreements.
Rents Received
Rents received for the use or occupancy of
property consisted of the gross amounts. De-
preciation, repairs, interest, taxes, and other
expenses, which were deductible from gross
rents, were included in their respective deducti-
on Items. The rental income of partnerships if it
constituted the major portion of income was
included in business receipts.
Repairs
This deduction included cost of labor and
supplies and other costs necessary for inciden-
tal repairs to the property. It did not include
capital expenditures which added to the proper-
ty value, improvements which appreciably pro-
longed Its life, or expenditures for restoring or
replacing property, which were added to the
depreciable basis of the property and recovered
through depreciation.
The "class life asset depreciation range"
(CLADR) system included a provision for ac-
counting for repairs of property placed in a
"vintage" account. Taxpayers using the system
as the basis for their depreciation deduction
could elect to deduct currently certain expendi-
tures for repairs, maintenance, rehabilitation, or
improvement up to a specified amount (repair
allowance) for each account, with the excess
capitalized in its own "vintage" account and
depreciated (see also Depreciation).
Retirement Plans
This deduction item was the employer's
contributions to employee pension, profit-shar-
ing, stock bonus, annuity, bond purchase, or
other deferred compensation plans that were
deductible under Code section 404. It did not
include any payments by self-employed per-
sons to their own retirement plans, which were
reported on individual income tax returns as
adjustments used in arnving at adjusted gross
income.
Royalties
This income item for partnerships was the
gross amount received for the use of property
rights, such as patents, copynghts, and mineral
rights. Expenses related to this income, such as
depletion and taxes, were not deducted directly
from the income but were reported among the
specific deduction items.
Excluded were certain royalties received
under a lease agreement on timber, coal depos-
its, and domestic iron ore deposits, which were
allowed special tax treatment. Under elective
provisions of Code section 631 , the net gam or
loss on such royalties were included in the
computation of net gam or loss on sales or
exchanges of certain business property under
section 1231 and as such were reportable by
the partners on their own returns and not by the
partnership.
Salaries and Wages
This Item consists of those salanes and
wages not included as a deduction for "cost of
labor" in the cost of sales and operations
schedule. Salaries to partners and sole proprie-
tors were not included in this amount.
Taxes Paid
Taxes paid included the amounts reported as
an ordinary and necessary business deduction
as well as identifiable amounts reported as part
of the cost of sales and operations. Included
among the deductible taxes were ordinary State
and local taxes paid or accrued during the year;
social security and payroll taxes; unemployment
insurance taxes; import and tanff duties; and
business, license, and privilege taxes. Income
and profits taxes paid to foreign countnes or
United States possessions were also deducti-
ble unless claimed as a credit against income
tax. Not deductible were such taxes as Federal
income and excess profits taxes, gift taxes, and
taxes assessed against local benefits. If a
business included m business receipts the
excise and related taxes included in the sales
price of its products, these taxes also were
generally included in the deduction for taxes
paid.
Total Assets
Total assets were those reported in the end-
of-year balance sheet in the partnerships'
books of account. Total assets were net after
reduction by accumulated depreciation, amorti-
zation, and depletion, and by the reserve for
bad debts. When these resen/eswere reported
as liabilities, they were treated as reductions
from the asset accounts to which they related
and the totals of assets and liabilities were
adjusted accordingly.
Total Deductions
Total deductions for sole proprietorships
consisted of (1) the deduction for cost of sales
and operations and (2) the ordinary and neces-
sary business deductions from gross income. In
addition, for partnerships, total deductions also
included expenses connected with investment
income, and net loss from sales of noncapital
assets. Total deductions for partnerships also
included farm net loss and the partnership's
share of net loss from other partnerships.
Total Receipts
For partnerships, total receipts represented
the sum of business receipts; investment in-
come such as interest, rents, royalties, nonqua-
lifying dividends, net gain from sale or exchange
of noncapital assets; income from farms and
other partnerships; and, "other" income. For
purposes of this report, total receipts did not
reflect net losses from the foregoing sources.
Zero Assets
The final returns of liquidating or dissolving
partnerships which had disposed of all assets
were represented in this "asset size" category.
The liquidating or dissolving partnerships had
been active, however, during a portion of the
accounting period.
Section 4
Description
of the Sample
and Limitations
of the Data
Contents
Sample criteria and selection of returns, 211
Method of estimation, 211
Sampling variability, 21 1
Response and othier
nonsampling errors, 21 1
Text tables
4ASole proprietorship returns sample design,
1974,212
4B Partnerships- Number of Form 1065 returns
in the population and in the sample, and
prescribed and achieved sampling rates,
1974,212
4C Sole proprietorships: Coefficient of variation
(percent) of the estimated number of busi-
nesses, 1974, 213
4D Partnerships: Coefficient of variation (per-
cent) of the estimated number of returns, by
size of business receipts, 1 974, 213
Sample Criteria and
Selection of Returns
The data in this report are estimates based
on probability samples of the following returns:
(1) Form 1040, Individual Income Tax Returns,
with business or farm schedules, derived from a
larger sample which included nonbusiness
Forms 1040 and 1040 A as well which were
selected at rates ranging from 0.04 percent to
100 percent on the basis of size of adjusted
gross income or largest of selected income or
loss sources and proprietorship business re-
ceipts: (2) Form 1065, Partnership Returns of
Income, selected at rates ranging from 1-4
percent to 100 percent on the basis of size of
gross receipts, total income or loss, and total
assets The returns were selected before audit.
Tentative and amended returns were excluded
from the samples, since another return for the
same taxpayer was subject to sampling.
The estimates for the sole proprietorship
tables in this report represent returns revenue-
processed dunng 1975. The overwhelming
majority of these returns were for calendar year
1974, however about 3 percent were for
noncalendar years or for earlier income periods.
The earlier returns were included to compen-
sate for current-year returns filed after the
sampling cut-off date.
Partnership statistics for 1974 included data
from both calendar and noncalendar year re-
turns with accounting periods ending as early as
July 1974 and as late as June 1975. Based on
studies from previous years, an estimated 92
percent of the partnership returns were for the
1974 calendar year.
The return charactenstics used for stratifying
each population are indicated in tables 4A and
4B with the strata limits and the number of
returns in the population and sample per stra-
tum. In all cases, distinct sets of monetary
classes, i.e., the stratum limits, are listed be-
neath the characteristics which apply to them.
For a return to fall in a particular stratum, both
conditions on a line had to be satisfied.
Individual Income Tax Returns were divided
into five groups by State, each group receiving a
separate set of rates, and then sampled sys-
tematically by computer. The groups of States
were formed on the basis of the tax return
population of each State to assure a sufficient
sample in the states with smaller populations.
The ranges for these group rates are given in
table 4A.
The Form 1065 sample was obtained using
randomly selected sets of the ending digits of
the Employer Identification Number.
Duplicate returns, as when more than one
partner may have filed a separate return tor the
same partnership, and inactive partnership
returns, those returns reporting no income or
deduction items, were included in the sample
for the computation of weighting factors but
excluded from the tabulations.
The completeness of the samples was moni-
tored closely dunng the selection process.
Minimal followup was required to reconcile
differences.
Method of Estimation
Weighting factors were obtained by dividing
the computer count of returns filed in each
sample stratum by the number of sample
returns actually selected from each stratum.
The weighting factors were then converted to
■'integer weighting factors" before they were
applied to the sample returns. For example, if a
factor of 44.24 was computed for a stratum, 24
percent of the sample returns in the stratum
were systematically given an integer weighting
factor of 45, and 76 percent a weight of 44.
Sampling Variability
The coefficient of variation (CV) is the stan-
dard deviation of the estimate expressed as a
percent of the estimate. The standard deviation
when added to and subtracted from the esti-
mate provides the computed upper and lower
limits within which approximately two out of
three estimates derived from similarly selected
samples would be expected to fall. Coefficients
of Vanation based on the sum of squares
method are shown for selected estimates in
each industry class for propnetorships and
partnerships in tables 1.1 and 2.1.
Coefficient of variation estimates based on a
special formula are shown in tables 4C and 4D
for frequency estimates in general. Since CV's
in tables 1.1 and 2.1 were computed only for
industry groups, tables 4C and 4D can be used
to obtain measures of variability for estimated
frequencies in other tables where the classifica-
tion IS not by industry.
Where the coefficients of variation for esti-
mates of frequencies and money amounts were
considered unreliable because of small sample
size, the estimates for these returns were either
1) combined with estimates for other returns or
2) deleted and noted by an asterisk in the body
of the table and included in the appropriate
totals.
A dash in place of a frequency or amount
indicates that: (1) if returns were sampled at a
rate of 100 percent, no returns had the particu-
lar characteristic: or (2) if returns were sampled
at a rate less than 100 percent, either no returns
in the population had the characteristic or the
characteristic was so rare that it did not appear
on any sample return.
Response and Other
Nonsampling Errors
In transcribing and tabulating the information
from the returns in the sample, additional
checks were imposed to improve the quality of
the resulting estimates. Incorrect or missing
entnes were corrected during statistical pro-
cessing to make them consistent with other
entries on the return or accompanying sched-
ules
Quality of the basic data abstracted at the
processing centers was controlled there by
means of a continuous subsampling verification
system. In addition, the Statistics Division in the
National Office conducted an independent re-
processing of a small subsampleof the returns
statistically processed in the field as a further
211
Business Returns/1974 • Sample Design and Limitations
Table 4A. — Sole Proprietorship Returns Sample Design, 1974
:r)ptlon ot Itie sample •
15,000 under J20.0
$20,000 ondei 550.000
i 5200,000 unde. 5500,0
$20,000 under 530,0
Under 530,000
550,000 under 5100,000
Kome 5200,000 under $600,0
I lax tor tax preferences
$20,000 under $50,0
520 000 under 550
$500,000 under 5750,0
$750,000 under 51,000,0
rihe sampling stage a
Table 4B. — Partnerships: Number of Form 1 065 Returns in the Population and in the Sample, and Prescribed
and Achieved Sampling Rates. 1974
Satnple stra
Number of returns
Population
Sample
Prescribed
Achieved
(1)
(2)
(3)
(4)
1,118,406
810, 550
166, 799
83, 903
31,132
11.752
1 7,049
1
54,202
11,369
10, 496
11,036
9.056
4,649
7.049
.014
.060
.290
,400
1.00
Business receipts or total income/loss and Total assets
Both under $200 000 Nnl rpnnrlfri or iindpr Um 000
.014
$100,000 under $1,000,000
Not reported or undtr $1,000,000....
$1 000 000 under $5 000 000
Both under $1,000,000 and at least one $200,000 under $1,000,000. _. . .
Both under $1,000,000
.132
.291
Both under $5,000,000 and at least one $1,000,000 under $5,000,000. ...
Both under $5,000,000
a; least one $5,000,000 and over.
Under $5,000,000
$5,000,000 and over
Anyamount .
.396
1.00
ling rales were prescribed for the calendar year in which the returris weie processed tor f(
lie sampled according to the plan applicable to calendar year 1975. However, included in the t
J, under the sample plan applicable to that calendar year In general, these were returns with
I purposes, Retu
Jut not in the dt
nting periods en
Business Returns/1974 • Sample Design and Limitations
Table 4C. — Sole Proprietorships: Coefficient
of Variation (Percent) of Itie Estimated
Number of Businesses. 1974
- Partnerships: Coefficient of Variation (Percent) of the Estimated Number of Returns,
by Size of Business Receipts, 1 974
Estjmaled number of businesses
Coefficient
ot variation
(percent)
20000 - . .
25000
26.4
24. 1
20 9
JQQQQ
15.2
13.2
250 000
8.3
75o'ooo ::;■::::::::::::;:;:::::;.;.
2,C00,OO0.-
5 000 000
ll
10,000,000
1.3
Estimatei) number of returns
s
zeol business receipts
Under $200,000
*'$°5,000,oSS"
$5,000,000 and
(1)
(2)
(3)
(')
(')
"■ r,
26.5
15.3
11.9
10.0
25.7
18.2
9^4
8.6
8.1
3:6
u
2.3
i.B
1.3
1.1
8
(')
2QQ
1 000
3 000
7;ooo :':'"":"■"::::;":;:;::::::::;::::.;:.
10 000
(')
13 000
isiooo;. ;:■;'::.;;':;;:;:::;;.:. :::::.:.-; ;
20:000
50 000
100 000
Mr ;:;;--;;^;;;;;;;x-;;;;;;;;;;;;;;;;;;;;;;;;;;;;-;::
Check on processing Prior to tabulation, numer-
ous computer tests were applied to each return
record to assure that proper balance and
relationship between return Items were main-
tained.
Finally, prior to publication all statistics and
tables were reviewed for accuracy and reason-
ableness. In light of provisions of tax laws.
t classified by size of business r
taxpayer reporting variations and limitations,
economic conditions, comparability with other
statistical sources and statistical techniques
used In data processing.
However, the controls maintained over the
selection of the sample returns, the processing
of the source data, and the review of the
statistics did not completely eliminate the possi-
bility of error Also, practical operating consider-
ations necessitated allowance of reasonable
tolerances in the statistical processing of the
data.
Section 5 Forms and
Instructions
Contents
us. Individual Income Tax Return,
Form 1040, 216
Schedule C, Profit (or loss) from Business
or Profession. 223
Schedule F. Farm Income and Expenses. 224
Farm Rental Income and Expenses,
Form 4835. 225
U.S. Partnership Return of Income,
Form 1065,226
Business Returns/1974 • Forms and Instructions
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Section 6
Index
'Asterisk denotes textual reference
Active businesses, 205*
Adjusted gross income, 205*
Sole proprietorships. 96- 11 4
Agricultural program payments
Sole proprietorstiips, 1 1 5
Amortization, 205-206"
Pannerships, 127-144. 199-204
Sole proprietorstiips.
Assets (total), 209*
Parlnerstiips, 199-204
Bad debts, 206*
Partnerships, 127-144, 199-204
Sole proprietorships, 12-29
Business deductions, total
See Total deductions: also specific deduction
Business income (other)
Sole proprietorships, 12-29
Business receipts. 206*
Partnerships, 119-204
Sole proprietorships, 4-115
Changes in law, 205*
Class life depreciation range system
See Repairs
Coefficient of variation (percent)
Partnerships, 1 1 9-1 26, 1 45-1 61 , 1 70-1 86
Sole proprietorships, 4-11, 30-53, 70-95
Commissions
Sole proprietorships. 12-29
Commodity credit loans
Sole proprietorships, 1 1 5
Conservation expenses
Sole proprietorships, 1 1 5
Cost of goods sold
See Cost of sales and operations
Cost of labor, 206*
Partnerships, 127-144
Sole proprietorships, 12-29
Cost of sales and operations, 206*
Partnerships. 127-144. 199-204
Sole proprietorships. 12-29
Deductions, total
See Total deductions
Depletion, 206-207*
Partnerships. 127-144, 199-204
Sole proprietorships. 12-29
Depreciation, 207*
Partnerships, 119-204
Sole proprietorships, 4-95
Employee benefit programs, 207'
See also Retirement plans
Farm business receipts
Sole proprietorships, 115
Farm net profit (loss), 207*
Partnerships, 127-144, 199-204
Forms and instructions, 215
Geographic data
See State data
Income from sales and operations, 207*
Sole proprietorships, 12-29
Income (loss) from other partnerships, 207*
Partnerships, 127-144. 199-204
Income statements
Partnerships. 127-144, 199-204
Sole proprietorships, 12-29
Income tax after credits, 207*
Sole proprietorships, 96-1 14
Industrial classification, 205*
Insurance
Sole proprietorships, 12-29
Interest paid, 207*
Partnerships, 1 1 9- 1 26. 1 99-204
Sole proprietorships. 4-29
Interest received, 207*
Partnerships, 127-144, 199-204
Inventories, 207-208*
Partnerships, 127-144
Sole proprietorships, 12-29
Labor hired
See Cost of labor
Land clearing expenses
Sole propnetorships, 1 1 5
Legal and professional fees
Sole proprietorthips, 12-29
Material and supplies. 208*
Partnerships, 127-144
Sole proprietorships, 12-29
Merchandise purchased, 208*
Partnerships, 127-144
Sole propnetorships, 12-29
Net gain (loss) noncapital assets, 208*
Partnerships, 127-144. 199-204
Net profit (loss), 208*
Farm proprietorships. 1 15
Partnerships, 119-204
Sole proprietorships, 4-114
Net profit (loss) from other partnerships
Partnerships, 127-144, 199-204
Nonqualifying dividends received, 208*
Partnerships, 127-144, 199-204
Number of businesses, 208*
Farm propnetorships, 1 1 5
Partnerships (number of partnerships),
204
Sole proprietorships, 4-114
Other, 208-209*
Costs, deductions, income, receipts
Partners (number of)
Partnerships, 1 19-126, 145-186, 194-198
Partnerships, 117-204
Patronage dividends
Sole proprietorships, 1 1 5
Payments to partners, 209*
Partnerships, 127-144, 199-204
Payroll, 209*
Partnerships, 1 19-126, 145-186
Sole proprietorships, 4-1 1 , 30-95
Pension, profit sharing, stock bonus, annuity
plans
See Retirement plans
Profit
See Net profit
Purchases
See Merchandise purchased
Receipts
See Total receipts
Rent paid, 209*
Partnerships, 127-144, 199-204
Sole propnetorships, 12-29
Rents received, 209*
Partnerships, 127-144, 199-204
Repairs, 209*
Partnerships, 127-144, 199-204
Sole proprietorships, 12-29
Retirement plans, 209*
Partnerships. 127-144, 199-204
Sole proprietorships, 12-29
Royalties, 209*
Partnerships, 127-144. 199-204
232 Business Returns/ 1974 • Index
Salaries and wages. 209*
Partnerships, 127-144, 199-204
Sole proprietorships, 12-29
Sample design and limitations, 211-214
Size of —
Ad|usted gross income:
Sole proprietorships, 96-1 14
Assets, total:
Partnerships, 199-204
Business receipts.
Partnerships, 145-161, 187-193
Sole proprietorships, 30-53
Number of partners
Partnerships, 194-198
Sole proprietor, sole proprietorships, 1-115
State data
Partnerships, 162-186
Sole proprietorships, 54-95
Taxes paid, 209"
Partnerships, 127-144, 199-204
Sole proprietorships, 12-29
Total assets, 209*
Partnerships, 199-204
Total deductions, 209'
Partnerships, 127-144, 199-204
Sole proprietorships, 12-29
Total receipts, 209'
Partnerships, 127-144, 199-204
Zero assets defined, 209'
ftU.S. GOVERNMENT PRINTING OFFICE: 1977 720-081/7492
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