sole proprietorship, 1991 · 2012-07-19 · sole proprietorships, 1991 figure c receipts and...

Sole Proprietorship, 1991by Craig Ammon

Sote proprietorship profits for 1991 increased by thesmallest margin since the economic recovery of theearly 1980's, from $141.4 billion to $141.5 billion.

This small increase in profits largely reflects the recessionthat began in the last quarter of 1990 and continuedthroughout 1991. However, sole proprietors' response for1991, as reflected on their income tax returns, differedfrom their response to the recession 10 years earlier. For1981 and 1982, both receipts and deductions increased,but deductions increased at a faster rate, thereby loweringprofits. For 1991, both receipts and deductions declined,but deductions decreased at a slightly faster rate, enablingprofits to increase. Receipts fell 2.5 percent to $712.6billion and deductions dropped 3.1 percent to $571.2billion.

Receipts and ProfitsThe number of individual income tax returns reportingnonfarm sole proprietorship activity for 1991 rose 2.7percent above 1990, to 15.2 million [1]. Sole proprietor-ship business receipts (the sum of "income from sales andoperations" and "other income") declined 2.5 percent for1991, from $730.6 billion to $712.6 billion [2]. Whilenone of the major sole proprietorship industry groupsreported increases in receipts, some of the larger sub-groups such as retail trade and medical and health servicesdid. Manufacturing and transportation and public utilities,both small industry groups, also recorded increasedreceipts (Figure A).

Profits for 1991 increased only 0. 1 percent over 1990,from $141.4 billion to $141.5 billion [3,4]. This was thesmallest increase in 9 years, reflecting the economicrecession that began late in 1990 and continued through-out 1991. After the economy recovered from the recessionof the early 1980's, sole proprietorship profits rosesharply each year through 1988 as receipts grew morerapidly than deductions. For 1989 and 1990, the growth inreceipts slowed, narrowing the gap between receipts anddeductions and slowing the growth of profits as a result(Figure B). Although 1991 continued the trend in whichthe ratio of profits to receipts increased, the cause wasunique to that year; deductions declined faster thanreceipts. Figures C and D show how the relationship ofreceipts and deductions affected profits and profitabilityover the period 1981-199 1.

Deductions and LossesBusiness deductions (cost of sales and operations plus

Craig Ammon is an economist with the Individual ReturnsAnalysis Section. This article was'prepared under thedirection ofJeffrey Hartzok Chief

business expenses) decreased 3.1 percent to $571.1billion for 1991 [5]. While the ratio of deductions toreceipts declined each year since 1983, Tax Year 1991marked the first time that total deductions dropped(Figure E). Cost of sales and operations, which typicallyaccounts for half of total business deductions, fell 6.3percent to $272.6 billion, causing most of this decline.Inventory at the beginning of 1991 was higher than thatof 1990, but the figures for all other cost of sales and

Profits ($141.5

billion) increased

by the smallest

margin in recent

years.

operations items decreased .In addition to the decline in

the cost of sales and opera-tions, the depreciationdeduction declined for thethird consecutive year. Thededuction began to decline for1987, following enactment ofthe Tax Reform Act of 1986(TRA). The Act reduced the

allowable depreciation deduction by lengthening the costrecovery periods and changing the depreciation methodsfor property placed in service after 1986. Depreciationfell 3.0 percent for 1987, the first such decrease since1961. After increasing slightly for 1988, the decline indepreciation resumed. The 1991 amount, $23.1 billion,accounted for 4.0 percent of total deductions. For 1986,prior to TRA, depreciation was $26.4 billion and ac-counted for 5.6 percent of total deductions (Figure F).

TRA also placed restrictions on "passive losses,"effective 1987, in an effort to curb investment in taxshelters [6]. Although this change affected certainindustrial groups more than others, the restrictionscontinued to have a very limited effect on sole proprietor-ship profits. Passive losses for services doubled from1990 to 199 1, accounting for 38. 1 percent of the total.Within the services division, hotels and other lodgingplaces claimed the majority of passive losses. Disallowedlosses reported for finance, insurance and real estate,almost unchanged from 1990 at $42.2 million, accountedfor 31.9 percent of the total. The real estate industrialgroups comprised the largest part of that division's total(Figure G).

Industry TrendsThe services industrial division was the largest of onlythree divisions to show an increase in profits for 1991.Transportation and utilities and agriculture (servicesonly), forestry and fishing are both small industrialdivisions; their profits had little effect on total profits.However, since services alone accounted for 61.5 percentof the U.S. total, the net increase in profits for this

53

Sole Proprietorships, 1991

54

Figure A

Nonfarm Sole Proprietorship Receipts, Deductions and Profits, Tax Years 19904991.[Money amounts are In billions of dollars)

Total receipts Total deductions Not Income less deficit

Industrial group Percentage Percentage Percentage

19N 1991 increase 1990 1991 increase 1996 1991 increase

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

All Industries .................................... 730.6 712.6 -2.5 689.2 571.2 -3.1 141.4 141.5 0.1

Construction........................................ 99.2 92.5 -6-8 82.9 77.6 -6-4 16.4 14.9 -8.4

General building and heavyconstruction................................... 30.1 28.7 -4.6 30.1 25.9 -14.1 3.7 2.8 -23.9

Special bade contractors................... 65.4 63.8 -2.4 52.8 51.7 -2.0 12.6 12.1 -4.1

Wholesale and retail trade .................. 249.7 245.9 -1.5 235.6 232.8 -1.2 14.1 13.1 -7.0

Wholesale trade................................ 46.7 42.3 -9.5 41.4 37.4 -9.8 5.3 4.9 -6.6

Ret ail trade........................................ 203.0 203.6 0.3 194.2 195.4 0.6 8.8 8.2 -7.2Food stores ................................... 35.8 38.2 6.8 34.6 37.1 7.3 1.2 1.1 -7.8

Automotive dealers andservice stations .......................... 51.4 51.6 0.4 50.4 50.1 -0.4 1.1 1.5 40.3,

Services................................................ 252.3 246.9 -2.1 168.2 159.9 -4.9 84.2 8~.o IIA

Medical services................................ 64.9 66.8 3.0 36.4 35.8 -1.5 28.5 31.0 8.7Offices of physicians..................... 27.0 28.6 5.6 .12.2, 12.5 3.1 14.9 16.0 7.7

Offices of dentists .......................... 15.7 17.7 13.1 10.0 11.3 13.4 5.7 6.4 12.5

Legal services ................................... 21.1 21.5 1.6 11.8 11.6 -1.9 9.3 9.6 6.6

All other Industrial groups ................. 1 129.3 1 127.3 -1.5 102.6 106.9 -.1-7 i6.8 26.5 .1.1

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

division (along with those of the other two) countered thenet declines recorded for all

,other industrial categories.

Sole proprietorsbips Classified in services showedreceipts 2.1 percent below 1990, at $246.9 billion. Total

.deductions for the services division, down 4.9 percent to$159.9 billion, more than offset the correspondingdecrease in receipts; the resulting profits.of $87.0 billionwere 3.4 percent above 1990.

Profits for medical and health services increased. 8.1percent to $31.0 billion, claiming th

'e largest portion of -

profits of any industrialgroup in the services division.Within this group, the net income of physi.cians,grew 7.7

Figure B

Nonfarm Sole Proprietorship Profits,'Tax'Years 1981-1991(Money amounts are in billions-of dollars]

Tax

year

Net iricofne

,(16ss deficit)

Percentageincrease

1981 ..................................

198Z ................ ...............1983............. ; ....................

1984................*................

1985.................................1986.................................

1987.: ........ ; ..................................................

1989 .... ...........................

1940,.: ................ : ...............1991 .................................

(1)53.1

.50.6607570.878.890.4

105.5126.3132.7141.4141.5.

(2)

-3.3

-4.8-

16.911.314.816.619.815.16.5O.Jr

percent to $16.0 billion, while that of dentists rose .12.5percent to $6.4 billion. Legatservices showed net in-comeof $9.8 billion, 6.0 percent above 1990. Business services-W-'is the only ldrge-jroup within-the-divi§ion to i6oortdecreased profits for 1991, dropping from $14.5 billion to$0.0 billion. Accounting, auditing and bookkeeping,,miscellaneous repair and ~'6th.ir'services" also reg6ftidslight declines n profits.'

Receipts and deductioni for wholesale trade droppedsharply for 1991, while they increased slightly for reiailtrade. As retailers constitute a majority of the trade.'division, this mitigated the effects of wholesalers'activities on the division totals. Food stores and eiting.,and drinking places.reported significant increases 'in-receipts, while, general merchandise storesi door-to-doorIsales and sale's by tele'phone,~re`p-orted, significant de-creases. Total profits for the trade division for 199 1,droppe

.I billion ~$5.S billion for wholesaler~4 from $~4

and $~.8 bill.ion

.1for.retaiters)'to'-$13.1 billion-($4.9~bilfion

for wholesalers and $8.2'biliion,for retailers).Among other industrial divisions, sole pro ietors inz - pr

the.construction trades. reported . receipts totaling $92.5billion compared to, $99.2 billion the year before. Profitsdeclined to $,14.9,billion from $16.4 billion. Special, trade.contractors accounted for the largest proportion ofconstruction a~tlvity. As a group,.they reborted receipts of$618 billion for 1991 (do~wn from $65.4

.bi

.Ili

,on

Ifor

119-90)

and profits of $12.1 billion (down from'$1.2.6 billion).Insurance and real estate continued to account fofmost,ofthe. receipts and profits for finance, insurance and real.


Figure C

Receipts and Deductions, Tax Years 1981-1991

Billions of dollars800 r

700

5W

400

1983 1985

Tax Year

estate. Finance, however, accounted for most of the changesin the division totals between 1990 and 1991. For financealone, receipts dropped from $8.7 billion to $6.1 billion,while profits decreased from $2.1 billion to $1.4 billion.Security dealers, brokers and services accounted for most ofthe decline.

SummaryProfits for sole proprietorships rose slightly to $141.5billion, while both receipts and deductions fell. The depre-ciation deduction continued the gradual decline that beganafter enactment of the Tax Reform Act of 1986, but the"passive loss" restrictions imposed by the Act continued tohave only a minimal effect on the profits of proprietors.Construction; wholesale and retail trade; and finance,insurance and real estate reported the most reduced profitsamong industry groupings for 199 1. The services divisionaccounted for 61.5 percent of the overall profits for 1991 andwas chiefly responsible, among the three divisions reportingincreased profits, for completely offsetting the decreasedprofits of other industries. Sole proprietors therefore realizeda slight increase in profits over 1990, despite a general slow-down in business activity.

Dab Sourms and LimitationsThe Appendix to the Bulletin contains a general description

1987 1989 1991

of sampling procedures and data limitations applicable toStatistics of Income tabulations. Specific informationapplicable to sole proprietorship data for 1991 is pre-sented below.

Sample Seledlon CriteriaA sample of individual income tax returns, Form 1040,processed by the Internal Revenue Service during 1992,determined the 1991 sole proprietorships estimates. Thefollowing factors determined stratification of the sample:presence or absence of Schedule C, Profit or LossfromBusiness (Sole Proprietorship); presence or absence ofSchedule F, Farm Income and Expenses; the larger oftotal positive income or total negative income; and certaincharacteristics of special interest for tax policy purposes.The return selection rates ranged from 0.04 percent to 100percent. For 199 1, the 40,248 nonfarm sole proprietorshipreturns sampled represented a population of 15,180,722returns. By comparison, the 31,140 returns sampled for1990 represented a population of 14,657,690 returns.

LimitationsThe data presented in this article are subject to sampling,in addition to nonsampling, error. To insure proper use ofthe estimates, the magnitude of the potential samplingerror needs to be considered. 55

Figure D

Profits as a Percentage of Receipts, Tax Years 1981-1991.Percentage20

~ 16

12

0 L__

1981 1983 i985

Tax Year

W.

.,Figure H-presents approximate~ coefficients of variation(CY-)' for frequency estimates. They are shown here only

- as a general indication of data reliability.For numbersother thin those shown, one can estimate the correspond-

Figure E

Suisiness Deduction's as a Percentage-'of 'Receipts, Tax Years 198161991

IMohey amounts are in billions of dollairs]

Tax year

-1981 ................................1962.................... ...........1983...............................1984...............................1985...............................1986...............................1987................: ...............

.1988...............................

1989.................................1.990..I ..............................

Total deductions

374.1383.1404.8445.3461.3469.0~505.4545.7560.2

571.2

Deductions as apercentage oftotal receipts

87.688.387.086.385.4,83.882.781.280.980.780.2

1987 1989 1991

ing CV's by interpolation. The Appendix to the Bulletinaddresses the reliability of estimates-based on samples. ,and the.use of CV's for evaltiaiing~ the, precision of minpleestimates.

Figure F

Depreciation and Net incotne,Tax Years 1981-1991[Money amounts are in billions of dollars)

Tax year Net income Net loss Depreciation

(2) (3)1981 ..................... 68.5 15.4 15.91982 ..................... 68.6 18.1 19.11983 ..................... 78.6 18.3 22.11984 ..................... 89.8 19.1 23.91985 ..................... 98.8 -,-ko 26.31986 ....................... 110.5 20.'l 26.41987 ..................... 123.8 18.3 25.6."1988 ...................... 145.5 19.2 -26A1989 ...................... 152.4 19.7 241.~1990..

* *161.7 20.2 23.7

::: ?._1991.. 162.4 - 20.9 23.1


Figure G

Disallowed Passive Losses and Net Incomeor Deficit, Tax Year 1991JIVIoney amounts are in millions of dollars)

Selected industrialgroup

All industries............................

Mining ...........................................

Oil and gas extraction ................All other mining ..........................

Transportation, communicationand public utilities...................

Finance, insurance andand real estate..........................Finance and insurance ..............

Finance ..................................Insurance agents and

brokers...............................Insurance services .................

Real estate.................................Real estate agents and

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

except cemetarles .............All other real estate ................

Services........................................Hotels, motels and tourist

courts .....................................Advertising, except direct mailAll other services.......................

All other industrial groups ..........

Disallowedpassivelosses

(1)132.3

12.011.90.1

13.7

42.217.23.2

6.37.7

25.0

10.9

9.24.9

50.4

19.99.0

21.614.0

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

Figure H

Profits after disallowedpassive losses

Not Net income

deficit I Oess deficit)

12)20,910.9

827.9789.6

38.4,

(3)141,515.8

210.0186.6

23.3

866.6

2,686.31,242.5

790.0

426.226.2

IM3.8

873.4

360.0210.4

6,993.8

544.245.5

6,454.79,536.3

4,651.5

15,440.28,151.21,418.4

6,545.0187.8

7.289.0

6,754.0

-55.8590.8

86,993.4

-114.9689.8

86.418.534,220.7

Coefficients of Variation for FrequencyEstimates, Tax Year 1991

Estimated number of returns

18,469,9W................................

10,389,300................................

1,662,300................................

415,600................................

103,900................................

46,200................................

33,900................................16,600 ................................

Approximatecoefficients of

variation

0.015

0.0200.0500.100

0.2000.300

0.3500.500

Notes and References[1] This article uses the terms "sole proprietor" and "sole

proprietorship" interchangeably although, as someindividuals own more than one business, soleproprietorships outnumber sole proprietors. For 199 1,the 15,180,722 returns filed accounted for 16,959,688

nonfarm businesses. Actually, there may have beenmore businesses than those counted; processingallows only three businesses per return, combiningany remaining businesses on the third Schedule C.Statistics ofIncome- ] 981, Sole ProprietorshipReturns contains a fuller explanation of the relation-ship between proprietors and proprietorships.

In general, business receipts minus the sum of cost ofsales and operations and other business deductionsresulted in net income or net deficit for each ScheduleC. If a proprietor owned more than one business, thestatistics on reported activity of the proprietor'sdominant business included the net income or deficitof each of the businesses combined. When thisoccurred, the sum of net incomes (for businessesreporting a positive net income) reduced by the sumof net deficits (for businesses reporting a deficit)yielded the profits shown.

The Standard Industrial Classification Manual, 1987,issued by the U.S. Office of Management and Budgetis the basis for classifying data by industry. Theseclassifications are then applied on a per business(rather than on a per "establishment") basis forStatistics of Income by combining various industrygroups.

[2] Statistics for "business receipts" in Table 2 representthe total receipts of the business, mainly grossreceipts from sales and operations. Business receiptsalso include miscellaneous receipts, such as incidentalsales of scrap, under "other income." However,business receipts exclude incidental investmentincome received through the business. Examples ofsuch incidental investment income include interest,dividends, income or loss from rents or royalties, andcapital or ordinary gain or loss from the sale ofinvestment and business property. Sole proprietorsreport incidental investment income, which qualifiesas personal income, in combination with non-businessrelated investment income on their individual incometax returns.

[31 Net income minus deficit (loss), before Federalincome tax, represents profits. Proprietors computetheir tax on total "taxable income," which includestheir business profits plus any other income.

Money amounts are not adjusted for inflation.

In addition to standard business deductions on theSchedule C, net income also reflects deductions forthe limited expensing of the cost of depreciableproperty (in lieu of depreciation under the Modified

57

Sole Pr6prietorships, 1991

Accelerated Cost Recovery System) and depletion onoil and gas wells. The owner may choose to deductany foreign taxes paid as a business expense, unlessthe owner elects to claim these taxes as a creditagainst U.S. income tax. Sole proprietors report allpersonal -income and expense items on their indi-vidual income tax returns, not o~ the Schedule C.Salaries paid to owners, for example, qualify aspersonal income, not as a business -expense, and aretherefore part of the owner's taxable income. Simi-larly, sole proprietors deduct charitable contributionsmade through the business as personal expenses.

[6] Losses generated by any business activity in whichthe taxpayer did not materially participate (i.e., wasnot involved regularly and substantially in theoperations of the activity)'qualified as passive activitylosses. The Tax Reform Act of 1986 (TRA) elimi-nated the use of passive losses to offset nonpassiveincome, such as wages or dividends. TRA allowed afive year phase-in of the restrictions for investmentsmade prior to 1987; for 1991, the restrictions appliedto all passiveJosses. Exceptions up to $25,000 weremade for certain real estate -losses. Under prior law,passive lo.sses.were fully deductible.

58


Table I.-Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll and Net Income,by Industrial Groups[All figures are estimates based on samples--money amounts are In thousands of dollars)

Businesses with and without net Income

Industrial group

All nonfarm industries...........................Agricultural services, forestry and fishing..

Agricultural services.....................................Veterinary services, including pets...........Livestock breeding ...................................Animal services, except livestock

breeding and veterinary ........................Landscape and horticultural servicesFarm labor, management and crop

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

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

Hunting and trapping ....................................

Mining ..............................................................Metal mining .................................................Coal mining.'

-*****-*****-**- ...-.................

Oil and gas extraction...................................

Quarrying and nonmetallic minerals,

except fuels ..............................................

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

General building contractors and

operative builders .....................................

General building contractors....................

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

Heavy construction contractors....................

Highway and street construction..............

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

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

Plumbing, heating and air conditioning ....

Painting and paperhanging ......................

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

Masonry, stonework, tile setting

and plastering .......................................

Carpentering and flooring .........................

Roofing, siding and sheet metal work......

Concrete work ..........................................

Miscellaneous special trade contractors..

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

Food and kindred products...........................

Textile mill products ......................................

Apparel and other textile products ................

Lumber and wood products, except

furniture (includes logging) .......................

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

Printing, publishing and allied industries

Leather and leather products .......................

Stone. clay and glass products....................

Primary metal industries ...............................

Fabricated metal products............................

Machinery, except electrical.........................

Electrical and electronic equipment..............

Paper and allied products .............................

Other manufacturing industries ....................

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

Local and Interurban passenger transit........

Taxicabs ...................................................

Bus and limousine transportation .............

Other highway passenger transportation.

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

Trucking, local and long distance.

Including trash collection without own

dump....................................................

Courier or package delivery service

Public warehousing ..................................

Water transportation .....................................

Air transportation ..........................................

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

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

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

Communication services..............................

Utilities, including dumps, snowplowing,

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

Footnotes at end of table.

Numberof returns

(1)

15,180,722431,594356,011

25,07424,665

77,284165,177

63,81013,94559,265-2,373

149,5484,797

745139.052

4,9551,735,980

283,456

253.756

29,700

24,724

8,686

16,038

1,427,800

153,007

198,M

91,691

180,011

447,895

93,900

42,960

219,501

426,697

8,326

5,885

29,741

99,653

33,256

79,187

-1,656

24,901

-3,848

28,670

42,355

11,516

-1,232

56,471

660,427

82,592

42,290

33,111

-7,191

438,500

349,327

88,576

598

8,653

8,777

80,758

40,338

40,420

25,780

15,366

Businessreceipts

(2)

712,567,98916,949,06113,957,3632,904,002

424,833

2,367,9115,907,467

2,353,150693,714

2,393,011-4,972

6,861,682208,5M125,743

6,227,W8

299,69392,519,267

26,197,671

23,543,989

2,653.682

2,511.854

909,975

1,601,879

63,809,742

9,922,852

6,332,601

5,658,276

7,284,633

13,580,699

5,313,877

3,147.546

12,569,259

23,364,542

1,073,260

200,247

1,982.309

6,008,816

1,431,274

3,840,899

-182,302

466,026

'223,646

1,737,004

2,765,987

839,562

-63,663

2,539,648

33,206,338

1.960,405

771,273

1,042,155

-146,976

25,736,578

24.429,623

1.225,135

81,820

596,894

242,677

3,092.412

1.753.124

1.339,288

1.086,924

490,448

Depreciationdeduction

(3)

23,076,1601,055,049

787,316112,45857,763

132,917360.425

123,75355,388

209,995-2.349

366,0864,356

13,205317,994

30,5312,797,158

550,853

517.625

33,228

189,223

68,851

120,372

2.057,081

193,114

143,930

161,965

168,540

425,717

106.257

96,851

760,707

1,262,795

28,143

2,583

54,797

490,920

72,548

171,"7

-2.101

49,882

'16,077

70,469

202,927

27,746

-5,907

67.248

2,621,242

97,140

5.702

86,512

-4,925

2,301,989

2,255,801

39,989

6,199

40,409

34,759

83,202

25,847

57.356

28,130

35,613

Rent paidon machinery

andequipment

(4)

4,160,172130,61698,83418,8843,052

19,26836,999

20,631796

30,987

11 )17,809

(3 )

70515,852

1,252497,393

115,011

102,391

12,620

49,791

13,418

36,374

332,590

29,102

24,338

25,055

36,886

38,178

14,908

12,157

151.967

229,107

1,339

8,347

13,593

96,657

8.406

58,534

-3,149

323

V)

4,939

12,494

1,760

13 )

19,564

640,524

111,666

93,446

18,220*(3)

490,996

479,874

10.770

352

708

1,582

28,899

12,339

16.560

5,108

1,565

Rent paid

on other

business

property

(5)

19,483,110243,213220,666

65,7185,120

68,26865,944

15,6172.196

20,351

1 3 )51,923

26981

46,147

5,427549,015

79,142

72,202

6.941

3,869

527

3,343

466,003

89,190

49,736

30,670

39,826

101,776

50,038

11.577

93,190

621,275

7,693

4,123

71,228

21,265

49,938

116,677

-3,675

54,551

-2,252

39,001

120,978

31,908

V)

97,986

280,999

39,740

32.514

7,227

*(2)

166,806

151,660

12,721

2,425

2,862

9,401

51,721

26,031

25,690

8,149

2,320

Interest paid

deduction'

(6)

12,077,268421,195310,41790,02635,997

46,937101.845

35.61218,75091,485

'542220,112

1,9193,609

207,335

7,249

1,274,926

461,092

418,818

42,274

54,055

18,879

35.176

759.779

135,890

44,450

46,010

91,075

34,379

2S,8D4

255,040

407,890

10,300

992

10,216

153,403

23,192

58,452

13)

14,903

-2,806

29,566

65,978

4,368

*60

33,652

873,126

47.277

46

47,231

11)

729,554

708,199

11,400

9,955

16,561

24,186

30,046

3,781

26,265

16,048

9,454

Payroll 2

(7)

70,807,8872,352,6482,094,033

519,23320,409

151,536892,347

510,&)9103,441155,015

*159299,757

4,4526,331

226,311

62,66415,588,807

4,338,223

3,761.180

577.044

378,945

111,630

267,315

10,871,638

1,354,447

1,097,382

1,018,841

1,559.041

2,090,952

867,961

950,761

1,932,255

3,955,880

87,820

42,709

776,401

799.106

322,998

569,501

-1.643

33,568

-2,856

291.809

534,440

70,145

-9,042

413,843

2,782,755

51,019

4,365

46,595

*59

2,156,659

2,087,618

51,903

17,138

54,971

2,036

313,570

120,568

193,D02

145,925

58,574

Net income

less deficit

(8)

141,515,7832,786,0502,036,732

701,484-232,934

-17,1541,222,611

362,72679,423

678,148'-8,252

209,9598,4832,270

186,612

12,59414,949,913

2,660,788

2,271,810

388,978

180,715

77,383

103,332

12,108,410

1,513,485

1,682,897

888,654

1,696,334

3,319,457

918,896

271,050

1,917,637

2,595,448

109,920

1 9,359

135,834

606,378

116,229

462,014

-3,973

-5,371

'135.361

219,688

368,360

83,200

'11,820

328.682

4,651,488

532,674

260,576

196,251

'75,847

3,192,661

2,900,680

287.022

4,958

280,823

-9,106

323,521

147,794

175,726

237,923

92,993

59

Sole Propfietorships, 1991

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

Industrial group

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

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

Nondurable goods, including food, fiber,-chemical . etc.................. : ....................

Retail trade.... s..............................................Building materials, paint, hardware,

garden supply and mobil homesupply, and mobil home dealersLumber and other building materials

dealers...............................................Paint, glass and wallpaper storesHardware stores...................................Retail nurseries and garden supply

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

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

Variety stores .......................................Computer and software stores .............Other general merchandise stores.......

Food stores ..............................................-Grocery stores......................................

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

Automotive dealers and service stations..Motor vehicle dealers-new car

dealers (franchised)..........................Motor-vehicle dealers-!used cars only..Auto parts and-acoessories and

selected home supply stores ............Gasoline service stations. ....................Boat dealers ....................................

.Miscellaneous automotive dealersApparel and accessory stores..................

Men's and boy's clothingstoresWomen's ready-to-wear StOrM.'..;Women's accessory and specialty

stores.................................................Family clothing storesShoe stores ......................~.:Apparel and accessory stores,not

elsewhere classified .........................Furnft6

*re and home furnishings stores

Furniture stores ....................................Home furnishings and equipment

'- stores, except appliances .................HoU

*sehold appliance stores.~ ...............

Television, audio end electronic storesMusic and record stores........................

Eating and drinking places .......................Eating places ........................................Drinking places .....................................Catering services ............. ....................

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

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

stores................................................Sporting goods and bicycle shopsBook stores :...............................Stationery stores..................................Jewelry stores ......................................Hobby, toy and game shops .................Camera and photographic supply

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

:Fabric and neei:116~ stores .............Catalog or mail ord r...........................Vending machine selling .....................Sales by door-to-door, telephone, etc.Gift, novelty and souvenir shopsFuel oil dealers ... ..................................Florists .................................................Other retail stores ................................

'..Footnotes at end of table.

Number

of returns

192,677,709

410,332

215,242

195,0912,267,377

46.349

10,6385,1418,589

16,3345,647

42.12412,24511.50818.371

156,412-108,474-

18.58529,353

194,215

8.28176,513

44,63935.944

3,15525,68281,851

4,88917,423

9,60112,48111.921

25,5W91,84925,253

.23,4809.200

24,2059,711

228,296157,25452,42918,613

1,426,2827,227

18,364

97,6812~,52213,9458,185

36,56551,482

-4,999*3,945.8.67854,32027,601

762.91077,5274,487

42,437178,407

Business

receipts

(2)

246,891,50242,303,406

20,628,434

21,674.972203,588,096

6,301,321

1,811,837

1,599.143

1,330,926866,208

3,953,8401;339,376

972,0821,642,382

38,219,283-30,470,585-

1,354,3956,394,303

51,627,747

. 1,514,24613,792,540

6,604,28026,195,3.22

.-767,9063,753,4537,595,946.,879,3792,007,607

156,4041,101,7441,965,024

1,485,78910,291,9583,791,897

2,883,6501,112,8101.692,874

810,72726,840,17421,930,9394.692,109

217,12758,757,8263,946,5415,583,466

2,919,8822,700,3411.632,2651,100,6663,242.9791,092,506

*202.308--167,869.538,011

1,726.168812,573

10,162,8722,811,0141,823,338

.3,213,76815,081.260

Depreciation

deduction

(3)

4,2`16,987610.286

330,012

280.2743,606,700

153,780

55,52611,26526.511

48.97411,50345,5M

' 11,43713,D4821,049

534,679~368,408-

50,846115,425425,080

6,41164,389

.103,773202.840

10,48837,179

.119,0814,654.

..22,062

8,72637,699'9,401

36,539244,707103,763

47,62223.81539,81529,642

909,906734,927166,909

8,0701,173,934

34,29068,660,

72,02852.33827,87316,50766,499219731

1 3,403-1,2265.520

21.28695,942

228,81479.88252,01662,898

253.020

Businesses with and without not incomeRent paid

on machinery

andequipment

(4)

.763,75299,109

55,114

43,995664,643

'15,085

4243,7708,232

2,317341

26,58613,994

54712,04685,151

-77,435-

6,192107,419

67719.244

22,46056,924

(1)8,113

6,21518,536

661,4008,676

9,31845;26223,976

12,4136,5881,1531,133

152,971114,1163~,331

1 ,1524

187,9596,3364.094

8,2405,252

13,0584,237

17,3381,622

'145-1,925

2632,2783,921

62,3287.156

313,70436,060

Rent paidon other Interest paidbusiness deduction'property

(5) (6)

7,111,999 2,980,831447,436 325,546

246,738 187,210

200,697 1383366,664,563 2.655:285

92,908 75,851

21.300 19,53321,034 3,10324,991 21.164

18,409 9,1387,175 22,913

150,333 31,86569,778 18,57322,141 5,09758,414 8,195

909,784 390,588556.906- _299.139-97,192 26,565

255,686 64,884741,061 561.464

15,051 27.27465.726 204.367

160,852 84,647473,890 128,040

5,783 16,37819,758 100,758

509,067 116,676.,73,952 5,977

150.223 18,840

14,108 6,87681,049 32,62795,721 19,949

94,014 32,407402,432 158,176157,227 68,507

124,124 40,93637,912 20,512.42,862 14,48740,307 13,734

1,693,266 492,008'1,459,266 405,407

221,642 8428812.358 2:313

2,165,712 828,65755,851 20,923

118,955 65,057

202,530 39,53279,682 64,24882.820 17,70963,983 11,340,

201.187 54,36388,262 11,847

'17,492 -5,934'31,770 -3,17231,105 8,96422,487 12,9877,104 12,827

176,062 110,278277.996 73.806

11,859 14,363103,683 57,033592,984 244,274

Payroll 2

(7)

16,921,8841,456,203

700,899

755304.15,465:681

601,658

181,586149,910119,434

110,glo39,819

78,55215,917

108,7012,202,305

-1,518,266-285,904398,136

2.868,013

i6.494300.249

683,8661.575,762

15,486205,656

_576,31863,030

165,484

13,25180,18391,006

163,363933,119332,128

252,727148,843153,77745,644

4,689.4334.167,839.

509,9()g11,685

3.391,665254.501167,732

129,894180.738137,751139,633219,495

29,863

'~29,72~*915

51,04469,37535,886

232.319191,89545,602

373,4471,101,854

Net Incomeless deficit

(8)13,101,6704,942,424

2171,2958,

159,247

408,428

102,30369,05150,355

141,57345,146

182,19240,27236,129

105,7901,138,781

-897,823.89,425

15 1. &331,483,337

-1,798453,177

398,878506,06516,584

110.431470.912

77.42683,964

-717.82,690155,458

72,092609,349285,382

155,78379,67598,695

~-10,187823,719598,033221,716

3,9703,042.530

382,806102,M

128,583176,10364,73387,626

275,685-15,727

--8.678.24,15920,46028,71253,845

934,970.77,86372,102

184,617606,561

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

Businesses with and without not Income

Industrial group

Sami6es-Confinued -Medical and health services...............

Officie of physicians..............................

Offices of dentists ...... ..............................Offices of osteopathic physiclans.............Offices of chiropractors *....................Offk)es of optometnsts..............................Offices of podiatrists .................................Registered and practical nurses ...............Nursing and personal care facilitiesMedical and dental Iaboratories~ ..............Other medical and health services...........

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

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

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

*

...........

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

Engiheening servi.ces ....................................

Architectural services ..............I....................

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

Accounting, auditing and bookkeepingsarric"

..................................... ..............

-Management services ..................................

Comulting services ........................................

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

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

Nitu're of business not allocable ...................

Footnotes at and of table

Numberof returns

(1)785,419193,458,98,805

5,823'31,40713,5497,108

58,53466,78524,039

286,910256,405265,574U4.505243,43392,46265,07719,684

297,670-71-,578-592,37320.37655,504

1166,253

Businessreceipts

(2)

66,817,813~28,561,880'17.709,498

959,3204,310,7772,452,873

870,768633,846

2,069,3771,018,9198,2301555

21,454,0542,273.9214,081,6103,095.8664,701,9082.255,111

739,648

-2,026;114-15,625,557

324,8021,822.089VS3,437


t3) :

.1,731,629575,691545,610

304291176:9W

813,67941,2499,656

78,19721,098

172,086448.29690,252

I~Z`16349,497

182,19873,77729,134

V4.904-56;336-

442,95313,81651,33775,616

Rent paidan machinery

andequipment

_K) __361,190145,106,82.522

5,00539,12724,9717.617

* 2935,1352,112

49.302110.206

.22,9485,157

29,39920.715

1,3491

50,717-8;860-

89,236376-

14.75516,398

Rent paidon otherbusiness

Prop"

OF

2,787,4721,075,106,775,272

29,774249,102108,70470,247

3,27069,96740~486

365.544916,942

81,53187,70724,279

114,324131.000

~ 1 2,343

298,108~32;154-

232,17912,768,98,53684,655

Interest paiddeduction'

(6)

895,131227,W7329,926

14,67982,04641,52417,0584,344

100,2997,780

70,140299,10924.57889.33926,32576,53128,309.

4,866

134,248-53.610-168,865

3,1927.231

48,313

Payroll 2

M

Net income

less deficit

~S,Si 3,676-30.kS,157~

2,892.952 16,030,065'3,412,483 6,418,471

117,924 .517.746648.M 1,825,259331,951 754,726103,085 293,83234,780 386,485

417,856 324,413119,773 395,385534,734 4,038,785-

2,536,768 9,844,101,154,245 799,285360,249- 1,306,829

1,742 1,862.781796,657 1889410292.181 -.!569!487,-'140,283 1 269,151

755,698-113,281-

468,92021,62544,661

241,098

2,475,476-871,334--

8,573,742108,589

787,645


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

Industrial group

All nonfarm Industries ...........................Agricultural services, forestry and fishing..

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

breeding and veterinary........................

Landscape and horticultural servicesFarm labor, management and crop

services................................................Forestry, except logging ...............................Commercial fishing.......................................Hunting and trapping ....................................

Mining..............................................................Metal mining .................................................

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

except fuels ..............................................

Construction...................................................General building contractors and

operative builders.....................................

General building contractors....................Operative builders....................................

Heavy construction contractors ....................Highway and street construction..............Heavy construction, except highway

Special trade contractors..............................Plumbing, heating and air conditioningPainting and paperhanging ......................Electrical work ..........................................Masonry, stonework, tile setting

and plastering .......................................Carpentering and flooring.........................Roofing, siding and sheet metal work......Concrete work ..........................................Miscellaneous special trade contractors..

Manufacturing .................................................Food and kindred products ...........................Textile mill products......................................Apparel and other textile products................

Lumber and wood products, exceptfurniture (includes logging) .......................

Furniture and fixtures...................................Printing, publishing and allied industriesLeather and leather products.......................Stone, clay and glass products....................Primary metal industries...............................Fabricated metal products ............................Machinery, except electrical.........................Electrical and electronic equipment..............Paper and allied products.............................Other manufacturing industries ....................

Transportation and public utilities...............Local and interurban passenger transit

Taxicabs...................................................Bus and limousine transportation.............Other highway passenger transportation.

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

including trash collection without owndump ....................................................

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

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

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

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

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


Numberof retums

(9)11,550,579

318,069262,844

18,12110,064

43,491141,T78

49.39010,25644,285

rM

96,617'2M7

*1093,364

6971,486,376

239,051211,390

27,66117,8986,211

11.6871,229,427

126,868178,719

68,843

163,668392,148

84,21934,762

180,200

284,4762,385

-5,19219,250

70,62119,39549,588

*68516,194-3,59721,41333,078

9,002-1,22832,849

522,41672.70139,35927,122-6,219

343,496

271,29271.716

*4895,5234,950

64,34127,29837,134420,125

11,279

Businessreceipts

(10)

612,907,70614,680,56512,310,8692,750,463

310.781

1,998,9895,226,060

2,024,565358,629

2.009,913-1,164

5,02S,093'198,196

'74,1754,546.564

206,15882,299,424

22,532.99020,136,7092,396.2822,131,532

716,5111,415,021

57,634,9028,802,9555,795,9395,154,610

6,746,08611,940,9355,019,3142,905,318

11,269,745

19,610,072859,757

-159.7861,484,743

5,155,6911,203,9793,278,234'144,456411,064

'222.0581,585,9562,312,153

414,472-58,230

2,319,49326,903,444

1,733,016741,188854,405137.423

20,440,424

19,409,624962,819'67,981533,510147,468

2,718,2541,585.2271,133,027

884,860

445,912


16,627,740680,273530,&50104,967

2,436

72,642264,700

86,10526,134

123.289V)

203,526-3.240-4,344

181,063

14,8782,310,421

457,341424,656

32,685123,39549,54473,851

1,729,685167,414125,619143,685

137,632366,319

97,38180,295

611.340

872,49216,791-1,75327,523

365,48235,261

103,670-1,39712,327

'14.27562,865

146,10227,102-5,87752,066

1,798,23573,7464,917

66,575-2.254

1.605,461

1,569,44732,019-3,99416,59511,45250,14219,91230,22910,907

29,933

Businesses with not Income


andequipment

0 ?)

3,250,154101,411

71.11514,382

245


property

(13)

15,143,504186,578173,97063,840

3,786

13,11430,395

12,980792

29,50413)

14,617V)

.8

13,357

1,252445,334

102,28495,276

7,00843,608

9,34234,266

299,44226.24821,56321,326

29,77335,11414,09810,528

140.793

149,856952V)

9.185

60,2926,027

47,845

V)3231 3)

2,5812,666

720

V)19.264

492,613109,1 D691,88317,223

13)350,113

341,1808,591*3427D8865

25,3258.917

16,4085,026

1,471

50,13744.680

11,5271,655

10,953*(3)

28,587*254

'7722.844

5,412424,57S

68,78762,677

6.1112,2DO

4851,715

353,58840,25040,88523,320

36,30176,42946,15510,27079,978

429,8946,027

-3,77139,972

19,62234,96278,188-1,69237,137-2,25226,19276.00315,018

*( 1)89,058

184,21335,94032,514

3.427*( 3)

98,582

88,9118,590

-1,0812,4982,440

36,99215,50721.484

5,485

2,276

Interest paid

deduction'

(14)

7,622,390246,600201,758

82,4171.673

21,04773,002

23,6184,722

40,12111)

69,349-1,696-1,40561,794

4,455935,906

294,332260,04434,28929,62010,28219,338

611,95497,75134,67439,550

74.862115,55632,99021,189

195,382

298,5945,459*727

5,670

105,37413,01447,944

13)12,330-2,80626,96951,9222,359

'6023,960

684,10443,613

1743,596

1 3)504,246

492,0647,481

-4,7012,5033,033

15,9711,977

13,9947,658

7,081

Payroll

(15)

58,810,2841,932,0801,759,233

486,63113,285

118,470753.657

387,19154,445

118,40219)

199,351-4,350

*729159,115

35,15613,288,807

3,732,6693,198,961

533,707312,481

75,485236,996

9,243,6571,093,539

973,767941,752

1,419,4901,487,100

819,259899,390

1,609,360

3,186,62564,251

'29,841511,836

715,988284,845459,752

-1,64327,850-2,856

266,820394,97643.9%-7,982

373,9892,102,479

47,2354,365

42,811*59

1,562,522

1,517,16229,148

'16,21151,614

941269,82592,134

177,691112,837

57,507

Net income1033 deficit

162,426,7093,699,9652,821,425

717,97869.014

271,2131,327,059

436,16192,264

786,083*193

11,037,906*20,382-6,881

976,181

34,46416,343,054

3,107,5672,694,978

412,588257,618101,801155,817

12,977,8701,657,5561,675,240

935,483

1,758,1873,617,576

942,318330.301

2,161,209

3,523,680139,744-23,831273,026

797,1882D3,334670,517

-7,98955.619

'135,675242,397449,615109,739'11.979403,024

5,518,115578,761266,445235,620-76,696

3,802.916

3,480,536316,021

*6,359316,55350,899

393,093184,200208,892272,455

103,438

63


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

Industrial group

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

Wholesale trade............................................Durable goods, including machinery,

wood. metals, etc...............................Nondurable goods, including food, fiber,

chemicals, etc............. ;:........................Retail trade...................................................

Building materials, paint,. hardware,garden supply and mobil homesupply. and mobil home dealers ...........Lumber and other building materials.

dealers..............................................Paint, glass and wallpaper storesHardware stores ...................................Retail nurseries and garden supply. stores .................................................Mobile home dealers ............................

General merchandise stores.....................Variety stores .......................................Computer and software stores.............Other general merchandise stores .......

Food.stores : ....................................Grocery stores ......................................Retail bakeries......................................Miscellaneous food stores ....................

Automotive dealers and service stations..Motor vefiicle dealers--new car

I dealers (franchised) ..........................M6tWr-~ehicIe_d_eaIirs--used -cars only..Auto parts aivd accessories and

selected home supply stores............Gasoline service stations .....................Boat dealers .........1 ...............................Miscellaneous automotive dealers

Apparel and accessory stores ..................Men's and boy's,clothing.stpres ...........Women's ready-to-wear stores............Women's accessory and specialty

stores .................................................Family clothing stores ...........................Shoo stores...........................................Apparel and accessory stores, not.umelsewher classified ....................

ecF iture and home furnishings storesFurniture stores....................................Home furnishings and equipment

stores, except appliances. ...............Household appliance stores .................Television, audio and electronic storesMusic and record stores .......................

Eating and drinking places ............... :- Eating places........................................Drinking places...........: .........................Catering services ...................................

Miscellaneous retail stores .......................Drug stores ...........................................Liquor stores .........................................Used merchandise and antique

stores ................................................Sporting goods and bicycle shopsBook stores ..........................................Stationery stores..................................Jewelry stores ......................................Hobby, toy and game shops.................Camera and photographic supply

stores ................................................Luggage and leather goods storesFabric and needlework stores.............Catalog or mail order ...........................Vending machine selling .....................Sales by door-to-door, telephone, etc.Gitt,*novelty and souvenir shopsFuel oil dealers ................... ;................Florists .................................................dther retail stores.........................

Numberof returns

(9)1,689,418

297,281

158,173

139,1081,292,137

32.959

8,7123,9155,884

9375:511

27,1607,5839,006

10,570. ....110.791

80,85114,20215,738

137,150

4,65553.149

34,37427,318-1,44416,20953,974

3,86113,016

6,2226,841

10.922-

13;11255.96916,986

14,9445,717

15.1953,128

126,74088,57626,78211,388

747,395.6,24810.547

47,57419,965

6,8048,090

28,09723,170

-2,7175,438

17.868.12.820

405.40733,090

3,96021.54593.452

Businessreceipts

(10)

198,068,62037,379.672

18.149,609

19,230,063160,688,948

'5,268,371

1,385,989-602,311

1,409,1.81

1,106,822784,068

3,180,5329DO.510923,008

1,W,01430,205,47624,145,825

1,037,123~5,022,528

40,940,673

1,118,93911,636,938

5,225,96520,077,211

-582,1702,299,4506,451,99§

878,3651,747,753

95,036892,632

1,908,628

929,5858,193,9262,865,588

2,376,477799.211

1,479,372673,2~8

19,505,47415,890,8473,505,033

- - 109,594~46,922,497.3,923,8344,401,690

2,408,372,2,041,4531;2~8,208

962,9372,544.876

791,493

-134,979'167,524403,094

1,215,376701,875

8.007,1551,955,4071.715,9892.367,163

Depreciation;deduction

2,831,448468,514

272,013

196,5012.362.934

105,320

37.73710,61222,887

25,0819,004

28,2387,9939,224

11,021,348,678269,389

26,31552,975

316,802

5.22651,063

78.215147,208

-6,90628,18481,8653,512

14,257

2,49332,6527,606

'21,344187,68494,637

32,18215,~2632,82412,316

554,537451,751

97,0705,716

739,81034,28742,147

44,74339,35913,29214,78943,29412,731

-11,721*1,2262,616

13,19557,861

116,64444,91638.83135,599

172,559

Businesses with net income


andequipment

-(12),

S42,58566,283

45,608

20,675476.302

14,699

2053,7488,231

2,23927~

20,4638,446

3

12,01661,715

__56,_2531,1024,360

82,373


Property_- (13)

4,979,918349,077

170,269

178,8084,630,841

80,182

20,47117,69819,003

16,4366,573

104,52559,50014,45830,567

636,799-397-,646-

.76,502162,651551,236

5361 2,336

12,94148,904

7,65729,455

6,201,11,308

(1)1,4DO'8,676

1,66930.03916.131-,

6,4705.4841.153,

80296,71984.22612,429

63140,840

6.21W'3,435

6,441

3,0164,233

15.907318

11)*1,925,

252,19.

3,52444,693

6,717.3

9;53130,640

8,69155,385

125,648348,818

*41,3828,312

368,08173,858

103,531

5,94743,07295,074

46,599233,363

69,797

78,49320,00938.00127,064

1,213,2081,061,223

147,9664,018

1.443,44854,28781,312

121,56651,32954,21051,341

144,520-75951.

'14,761~31,77025

'278

14, 193r,:092

119,977168.48511,85963,414

377,296


(14)

1,869,208219,842

122,112

97,7311,649.366

48.237

9,1492,562

13.035

3.43920,05218,81613.172

6105,033

250,412-198-,298--

13,16838,947

354,251

22,379125.337

68,74388,821

'10,05338,91870,7035,0319,334

24,69617,779

12,616116.96454,038

30,05310,912

..13.5128,450

292,466235,713

55.0621,692

497,51620,91845,911

33,62537,12312,1738,792

23,7958,324-

-4,051-3,1721,772

10,1729,627

68,55149,64011,20720.939,

127.725

Payroll.2

(15)

12,582,1391.215.634

544,481

671,153,11,366,505.

440,608

129,890118,64087,832

67,90936,337

132,64252,94615,91763,779

1.699,804-1-.181-.173-

222,064296,566

2,219,440

64.713228.490

527.1791,273,304

715,473110,282489,82362,988

151,236

7,64770,87588,163

108.914687~807241,539

196,19075,060

139,25235,767

3,194,9Q2,835,754

350,3738,821

2,501,433254,257131:.175

117,234122,753114,862121,520106,425.19,841

-22,043*915

31.75853,95533.265

175,641 -123,598. 39,746256,621775,825

Net incomeless deficit

(16)

19,264,2945,730,297

3,212,395

2,517.90313,533,996

579,739

125,04282,458

116,749

207,24348,248

282.04766,32566,729

148,9921.574,798

-1-.125 983-124:755324,060

1,969,602

32,037657,370

453,7756W,670-37,955181,795694,07181,324

137,734

22,966145,107165,498

141,442962,420377,101

136,396142,04633,018

1,765,583.1"1393,254

358,11714,213

5,705,736~386,282182.239

314,659196,222146,12392,445

396,35767,384

-6,346-25,60849.790

146,708128,621

1,875,727222.35374.604

297,7101.096,558



Table 1I.-Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll and Net Income,by Industrial Groups-Continued[All figures are estimates based on samples--money amounts are in thousands of dollars)

Numberof returns

(9)

948,37179,347

9,153

25,82011,2247,446

7.15044,374

291,35118,086

559,58734,4694,708

5,315506,387

-1,320

7,3886,167.561

28,45717,5828,7202,155

864,2988,968

50,98746,303

290,12658,7179,666

399,5391,569,243

59,063-1,528

365,225102,470

118,560

4,794

12,056905,547297,587

4,217-5,889

207,70879,773

186,96314,881

38,84130,296

102,94552.29926,312

12,927-1,23111,829

387,695

239,752-1,293

43,0554,316

9%280

Businessreceipts

(10)

38,051,6474,693,090

402,393

1,957,486755.591623.007

578,8892,333,210

14,679,581530,145

18,148,8321,286,644331,620

369,58314.842,361

'33,932

1.284,691225,756,239

2,601,8492,149,458

379,55172,840

20.434,630846,655

2,639,2271,949,6216,745,6591,273,420

990,7525,989,295

40,224,2073,334,090

'46,696

5,161,4962,528.417

2,948,350

205,456

1,243,51824,766.18516,743,693

142,141'40,461

13,085,8523.475,2387,192,797

654,640

1.821,3291.110,5233,706,3061,917,567

655,827

195,789'11,576

1,054,375

10,408,056

5,508,866'253,659

2,019,630213,686

2,412,215 1


$92,76371,8325.943

18,6567,1817,470

4,00647,233

287,66216,803

516,45633,51225,807

37,369404,576

'849

14,3436,985,969

221,924204,79011,8465,288

709,37574,472

129.831109,360155,13339.59756,911

144,072l,"5,427

74,278*516

192,456139.578

79,809

13,349

187,034758,408601.725

25,335-1,810

458,9081 15,672267,794

19,286

70.80436.305

141,399173,87829,185

8,997*150

135,547

460,811

216,995'16,213

62,49413,168

151,942

Businesses with not income


andequipment

(12)

203,79925,508

ISO

13,092592

9,429

3,07012.266

118,1723,983

56,1365,894

825

17148,071

1.1741,289,665

8,3416,2582,081

2235,87421,466

31,6926,951

96,67355,8298,308

14,954238,77813.707

18.22212,893

30,468

55

29,521133,91280,730

393-8

56.80823,521135,10614,194

7554,333

15,82429,99414,679

13.986*(3)

1,329

37,145

19,695'371

2,061331

14,686

Rent paidon otherbusinessproperty

(13)

872,0119154,10918,586

31,6029,998

15,365

6,240103,921433,167

13,801270,942

18,6456,891

2,968236,764

5,3297,971,016

75,07855,31719,518

2431,408.663

109,209

205,56466,447

782,97876,12915,612

152.723840,77470,019*2,757

51.87444,728

104,433

15,035

17,536534,394513,294

3,719'18,349398,40892.818

206.44529.5"

49,41139,50887.978

149,68318,691

5,963'34

124,996

318,685

81,714*(3)

22,30727,174

187,491


(14)

680,25876,1903,134

40,5119,2705,539

25,70232,545

255,5476,174

342,34733,85733,080

43,964158,671

*169

72,6052,919,360

271,263242,24424,4964,524

225,60721.626

38,89625,11565,66716,69719,12538,481

395, 1 5213,154

*660

57,63523,787

11,996

2,841

57,486227,593263,903

19.70513)

194,37949.81994,489

3,090

19.65230.39741,35036,2667,556

11'"1*204

17,065

120,081

33,105'20,347

11,3964,575

50,658

Payroll 2

(15)

1.687,947183,851

1,204

76,63010,22916.631

49,871106,017

1.157,54339,697

306,85576,11217,736

9,378170,026

*3,090

30,51423,643,395

348,638284,10962,759

1,7702,319,412

121,884

436,97290,498

1,097,803141,58884,961

345,7073,834,457

214,811-6,445

1,024,055116,513

100,914

6,146

85.9042,279,6682,440,224

7.298-7,895

2.010.153414.878656,29536,043

189,256108,962322,033161,98332,185

12,9681858

115,972

476,503

167,024'31,970

1108.80719,116

149,585 1

Industrial group

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

Credit agencies and mortgage bankersSecurity and commodity brokers

and services.........................................Security brokers and dealers ................Investment advisors and servicesCommodity contract brokers,

exchanges and services...................Other financial services............................

Insurance agents and brokers......................Insurance services ........................................Real estate ...................................................

Real estate property managers ................Operators and lessors of buildings ...........Operators and lessors, other

than buildings.......................................Real estate agents and brokers ................Title abstract companies...........................Subdividers and developers, except

cemeteries ............................................

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

Hotels, motels and tourist courts ..............Rooming and boarding houses .................Camps and camping parks.......................

Personal services.........................................Coin-operated laundries and dry cleaningOther cleaning services, including

laundry, dry cleaning, garment,carpet and upholstery...........................

Photographic portrait studios ....................Beauty shops ............................................Barber shops ............................................Funeral service and crematories ..............Miscellaneous personal services..............

Business services.........................................Advertising, except direct mail ..................Consumer credit reporting and servicesJanitorial and related services to

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

and photography and stenographicservices................................................

Computer repair, maintenance andleasing ..................................................

Equipment rental and leasing, exceptcomputer and automotive.....................

Other busi.ness services ...........................Automobile repair and services ....................

Automotive rentals or leasing, withoutdrivers ...................................................

Automobile parking, except valet..............Automotive repair shops ...........................Automotive services, except repair...........

Miscellaneous repair services......................TV and audio equipment repair................Electrical repair. except TV and audio

. equipment .............................................Reupholstery and furniture repair.............Other miscellaneous repair .......................

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

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

Amusement and recreation services,except motion pictures..............................Entertainers, producers, agents and

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

including promoters and managersPhysical fitness facilities...........................Other amusement and recreational

services ...................................

Footnotes at end of table,

Not incomeless deficit

(16)

18,126,4992,208,414

222,927

964,416270,411341,220

342,7841,031,0716,971,195

214.0488,732,841

SSI,832127.879

98,0447,627,399

'23,473

304.21593,987,148

429,238310,84889,71628,673

6,831,852114,155

605,278508,328

2,141,537655,368200,872

2,606,31514,761,966

735,296'17,437

1,692,6311,194,748

1,225,123

74,585

269,1469,552,9912,844,609

45,930-7,823

1,979,205811.651

1,653,991185,154

387,661246,434835,741475,033280,570

68,240-5.526

130,697

4,299.834

2,805,949'91,269

788,08156,311

558.223

65


Table I.-Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll and Net Income,by Industrial Groups-Continued[Ali figures are estimates based an samples--money amounts are in Ui6usands of dollars]

Industrial group

Services-4ContinuedMedical and health services.........................

Offices of physicians ................................Offloss of dentists01floss of osteopathic ~;ysicians.............Offices of chiropractors.............................Offices of optometrists..............................Offices of podiatrists .................................Registered arid practical nurses...............Nursing and personal care facilities.........Medical and dental laboratories ..............1.Other medical and health services...........

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

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

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

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

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

Architecture] services ...................................

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

Accounting, auditing and bookkeeping

services....................................................

-Management services ..................................

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

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

Counseling, except health practitioners

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

Numberof returns

(9)

694.224174,16893,984

5,69930.72012.7956,173

54,26758,73924,031

233,648220,8D9208,326456,286217,460

79,78753,13817,747

258,772-54,866-455,571

14,11049,922

137,274

Businessreceipts

(10)65,063.58427,932,12917,503,539

959.3014,293,1262.397.760

816,274629.769

1.787.4221,012,9667,731,297

20,571,5112,108,5873.577,9972,996,6014,455,9032,186,13T

691,601

5,880,709-1,842,020-

14,763,613279,528

1,815.650

2,592,603


. 0 1)

1,604,077544,506626,737

30,429164,111

80,34230,6609,656

60.42420,958

136,255386,556

64,23698,68038,218

162,05356,12423,951

237,939-40.212-

329,14112,74351,20452,624

Businesses with net Income


andequipment

(_12i

341,728130,79480,9395,005

39,09724,9717,617

2935,0"2,076

45,89191.69010,27621.1945,060

27,84520.295

1,349

43,047--6,81-1-

39.283363

14,75510,275

_I-Interest paid is the sum of mortgage interest and other interest on indebtedness (see Table 2).

Rent paidon otherbusinessProperty

(13)

2.691,1991,044,854

755,05129.774

247,214101,68163,8243,270

65.09040,486

339,955

63,678s8,09523.68194.704

121.53611,630

f - 261,657_23.455-

156.3869,084

98,311-66,701

Interest paid

deduction'

VA820,526212,490321,429

14,67981,37441,52412,9424,344

72,9177,665

51,161234,195

17,93955,47426.32567,58219,9544.803

114,777-20,299--

121,9801.5137.231

19,011

Payroll 2

(15)

8.256.1152,807,608.3,363,344,

117,924.546,754322,192

94,83334,780,

353,653116,988498,038

.2,357,871137,058261,30S

1,742-699,443284,721117,380

731,38183,352

.422,3328,563

44,621187,461

Not incomeless deficit

(16)

31,511,772.16,226.344

6,436,791

1,830,700769,973302.402414,422395,890395,601

4,220.75510,116,258- 923,364

1,376,0211,9D8,3361,944,649

.637,436269,277

. 2,597,4071,055.5969,197,244

126,2031 027,074

926,046

2 Pavroll is the sum of net salaries and wages Paid plus the 6ost of labDr reported as part of.oost of sales and operations (see Table 2).

Less than $5W.Estimate should be used with caution because of the small number of sample returns on which it is based.Where data for an Industrial group are not shown in order to avoid disclosure of information about sDe6ific taxpavers. the data deleted have been combined with those showi

for a related industrial group, also indicated by a double asterisk.NOTE: Detail maV not add to totals because of rounding.

66

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68

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

. Not income status, Item

BUSINESSES WITH ANDWITHOUT NET INCOME

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

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

Income from sales and operatiorts ..............

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

Business, deductions, total...........................Cost of sates and operations.......................

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

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

:1*--1-Materials and supplies.............................

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

Inventory, and of year..............................

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

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

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

Commissions * .....................................

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

Depreciation .......... :.....................................

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

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

Legal and professional services..................Meals and entertainment deducted .............

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

Other interest on business Indebtedness

Ofricir expenses...........................................

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

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

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

Eepaiis........................................................

Not salaries and wages...............................

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

Travel....................................Utilities.....................

*- *--- *.... *Business use of home .................................

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

Not Income less deficit I ........................

Not income I ................................................

Deficit .........................................................

BUSINESSES WITH NET INCOME

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

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

Income from sales and operations :


Business deductions, total...........................

Cost of sales and operations .............. ;Inventory, beginning of year....................

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

'Purchases...............................................

Materials and Supplies.............................

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

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

Advertising expenses..............................Bad debts from sates or services................ba~ and truck expenses..............................

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

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

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

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

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

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

Meals and entertainment deducted .............Mortgage interest ........................................

Other interest on business indebtedness

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

P nskin and profit-sharing plans.................R:nt on machinery and equipment.............Rent on other business property ..........Repairs........................................................Not salaries and wages...............................'Taxes paid ...................................................Travel..........................................................Utilities.........................................................Business use of home ..................................i6ther business deductions ..........................

Net Income I ...................................................

Mining--Continued

Allother

mining

19)

10,496633,974629,754

4,220609,67S254,62721,932

'11,504170,866

9,77167,02626,471

765*233

19,8727,4779,461

48,092

12.772'8,379

-2,0-62-5.916

6,861'3,396*191

1,9575,776

31;70361,94314,6131,5043,835

107,82223,34761,72738,380

3,254476,529'476,768.

2.761

416,902-220.987

9,095-4,722

-160,526-9,770

*61,354'-14,480

706

3,482-6,050

22,463

10.1332.150

380-3,8373,719

757*191

5,74321.33235,514

8,255-

2,827;~ 4

58,86761,727

Total

(10)

1,735,98.092,519,26791,709,227

. 810,04077,569,60545,442,0571.677,234

10,015,98013,985,9611 5,773,0525,208,8911.219,062

423,89884,383

496,5W17,092

2.797,158.105,226

2,350,104392,458248,598482,380792,546497,13621,724

497.393549,015

1, 1 79.208_5,572,8261,296.490

329,573853,296272,895

8,701,62714,949,91316.343,0541,393,142

1,486,37682,299.42481,589,980

709,44465,956,37139,015,456

866,8528,476,130

11,903,49214,083,1464,566,868

881,033359,82551,536

3,569,463387,81516,W

2,310,42192,750

2,041.460322.241218,576335.641600,264414.98918,039

"5,334424.575973,138

4,812,6771,099,463

267,963713,339248.151

7,216,39916,343,054

Generalbuilding

andheavy

constructioncontractors

308,18128,709,52528,434,652

274,8732S,W7,91117.154,015

1,096,0713,216,2234,692,8586,335,6442,537,643

724,42482,7169,872

786,8Q214,892

1,076740.076

25,774651,417111,17463,747

243,471271,676135,943

3,455164,80283,012

319,6521,500,945

426,2`1654,482

174,01969,835

2,579,0042,841,5033,365,184

5.23,682

256,94924,664.S2224,446.966

217.55621,299,33814,389,367

369,1682,808,3903,864,2635,623,0552,215.662

491,17167,646

8,831674,354127,325

*1.633580,736

23,880547,208

82.77953,227

140,778183,175109,307

3,379145,89270,988

-248,1381,236,760

355,89845,173

143,16363.100

1;996,6033,36S,194


Total

(12)

1,427,80063,1111109,74263,274,S75

535,16751,701,69528,288.041

581,1636,799,7589,293,1039,437,4072.671,249

494,638341,182

74,5113,379,182

281,60815,216

2,057.08179,452

1.698,687201,284184,8512381909-520,871361,193

18,270332,590466,003859,556

4,071 881871:274275,092679,278203,060

6,122,62212,108,41012,977,870

869,460

1,229,42757,634,902

.57,143,014491,888

",657,03324,626,089

497,6855.667.7418,039,2298,460,0912,351,206

389,861292.179

42,7052,895,109

260,49015,213

1,729.68568,870

1,494,261239,462165,349194,864417,090305,68214,660

299,442353,588725,000

3,575,916743,566222,790S70,176185,051

5,219,79612,977,870

Construction

Plumbing,heating

andai~

conditioning(13)

153,0079,922,SS29,903,931

18.9218,409,3675,023,494

133,920636,811

2,352,2"1,763,331

293,553,166,366.68,463-11,639503,17517,205

193,11419,747

254,53957,47617,727601961-74,92967,0975,784

29,10289,19080,234

717,635165,39321,402

141,02925,876

763,9041.513,48S1,657,556

144,070

Special trade contractors

Paintingand

paperhanging

(14)

198,8356,332.6016,271,299

61,3024,750,0662.493,971

17,200.764,713681,367649,736502,5D921,55435,8309,031

411,11422,3054.626

143,930

187,41526,59722,94915,442-29,00841,930

24,33849,73659,065

332,66990,78031,72362,27623,344

621,975

1,582,8971,675,240

92,343

126,8688,802,9558,784,033

18,9217,145,3994,348,993

118.489498.714

1.990,5901,611.616

251,365121,78157,323

'11,791420,32816,706

167,41413,654

226,68651.52714,23540,69057,061

.53,0922,174

26,24840.25070,868

594,825148.013.

10,783107.99625,876

638.81611,657,06

178,719.5,795,9395,734,637

61,302

4,120,6992,146,660

13,477

518,912473,894481,787

14,11430,837-4,890

371,35322,3054,626

125,6196,958

176,12223,73320.61614,72419,94936,S22

21,56340,88545,020

301,06381,44829,00756,14312,788

526,9171,675,240 1

Electir"work

91,6915,658,2765,583,845

74,4314,769,6222.7S4,755

41,586464,331

1,056,5181,124,773

105.1 ~437,60824,867.-9,705

261,1573,464;

85161,96S

8,621162,80122,43915,266-10,453-35,55745,075

25,05530,67051,086

55451099:14621,31553,04915,402

403,182888,654935,48346,830

68,805,154,6106,081,122,

73,488

4,219,1262,520,099

26,3664S6,809910,379

1,065,05185,54224,04918,696-2,792

190,911-2,749

143,6858.621

148,98818,7119,5109,600

29,95039,888

23.32044,493

484,94388,42617,90543,88415,402

335,144935,493

Masonry,stonework.file setting

. andplastering

(16)

180,011.7.284,6337,141,377

143,2565,588,2992.892,038

-13,164974,462627,133

1,105,184185,64413,54933,885!4,308

446,26562,235

168,5406,766

205,77329,7"18,049261265-64,81026,921'1.02036,88639,82671,950

584,57988,48429,88456,74319,072

674,2541,696,3341,758,187

61,853

1 163,6686,746,086,6,602,944

143,1424,987,8992,606,496

'11,141892,164528.022

1,038,418148,827-12,07531,675-4,308

374,06762.232

137,632-6,739

187,847,27.53817,53014,337

.60,62522,905-1,02029,77336,30167,335

527,32767,42627,861-51;66917,,183

608,2711,758,187,


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

Not income status, item

Construction--ConlinuedSpecial trade contractors--Confd

Carpenteringand

flooring



Business receipts, total................................Income from sales and operations..............Other business income ................................

Business deductions, total ...........................Cost of sales and operations.......................

Inventory, beginning of year ....................Cost of labor............................................Purchases...............................................Materials and supplies .............................Other costs ..............................................Inventory, end of year..............................

Advertising expenses ..................................Bad debts from sales or services ................Car and truck expenses ..............................Commissions...............................................Depletion .....................................................Depreciation ................................................Employee benefit programs ........................Insurance .....................................................Legal and professional services..................Meals and entertainment deducted.............

Mortgage interest........................................Other interest on business indebtednessOffice expenses...........................................Pension and profit-sharing plans.................Rent on machinery and equipment .............Rent on other business property.................Repairs........................................................Not salaries and wages...............................Taxes paid ...................................................Travel..........................................................Utilities .........................................................Business use of home.................................Other business deductions ..........................

Net Income less deficit I ...............................Net income I ................................................Deficit I ........................................................


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

Business receipts, total ................................Income from sales and operations ..............Other business income................................

Business deductions, total...........................Cost of sales and operations .......................

Inventory, beginning of year....................Cost of labor............................................Purchases ...............................................Materials and supplies.............................Other costs ..............................................Inventory, end of year ..............................

Advertising expenses..................................Bad debts from sales or services ................Car and truck expenses..............................Commissions ...............................................Depletion.....................................................Depreciation ................................................Employee benefit programs........................Insurance.....................................................Legal and professional services ..................Meals and entertainment deducted .............Mortgage interest........................................Other interest on business indebtednessOffice expenses ...........................................Pension and profit-sharing plans .................Rent on machinery and equipment.............Rent on other business property.................Repairs ........................................................Not salaries and wages ...............................Taxes paid...................................................Travel..........................................................Utilities .........................................................Business use of home .................................Other business deductions..........................

Net Income I...................................................


(M

447,895113,580,69913,462,598

118'10010,261,2425,489,010

149,9181,554,2121,443,2561,735,924

685,23079.52859,93913,240

894,34678,7352,224

425,71717,341

288,70856,05843,83342,99584,13666,867

1,17038,178

10I,T76129,957536,741151,15163,776

136,45167,124

1,471,767

3,319,4573,517.576

198,119

392,14811,940,93511,822,814

118,1218,423,3594,309,254

147,773989,617

1,264.9401,408,183

577,02778,29351,516

6,592776,09369,613

2,224366,31915,744

230,43645,78339,75640,34175,21554.9301,170

35,11476,429

101,809497.483113,96154.549

111,61362.545

1,284,9693,517,576

Allother

specialtrade

contractors

(18)

356,36121,030,68220,911,526

119,156

17,923,0"9,634,774

225,3762,405,2293,132,5853,158,460

899,158186,035118,19926,388

863,12597.6638,229

963,81517,916

599,45188,97067,02682,793

232,430113,304

9,345179,031154,805467,264

1,345,747276,319106.993229,72952.242

2,187,5413,107,5833,433,827

326,244

299,18119,194,37819,117.464

76,91415,760,5618.694.587

180.4382.157,7322,826,3792,862,930

806,658139,550102,13312,332

762,35786,886-8,227

789,01517.154

524,18172,17063,70175,171

174,39098,345

9,345165,419136,403395,473

1,170,277244,29282,685

199,07151,258

1,825,6783,433,827

Total

AM

426,69723,354,54223.134.639

219.90320,760,4909,661,570

648,1092.018,5464,599,9951,797,4241,351,304

763.807159,22169,076

628,667208,92038,259

1,262,79550,843

538,831137,17381,782

162,358245.532174,266

7.093229,107621,275565,682

1,937,334360,103145,086406,918

85,9282,982,6722,595,4483,523,680

928,233

284,47619,610,07219,412.333

197,73916,086,5387,799,200

482,4771.618,0883,976,8841,522,719

786,118587,086108,23039,166

483,493187,527

-4,665872,49243,489

447,53494,06255,623

123,18217S.413116,416

7,057149,855429,894435,306

1,568,536291,79486.186

316,09363.492

2,188,8303,S23,680

Lumber andwood products,

exceptfurniture(includeslogging)

(20)

99,6536,008,8165,871,806

137,0105,402,5841,649,246

98,067265,346814,S47252,945337.927119,586

8.412

165,58990,902

'33,301490,920

2,9952",782

18.5808,268

40,491112.912

9,623

96,65721,266

379,177533,76098,1058,288

36.61016,107

1,335,493606,378797.188190,81 1

70,6215,155,6915,024,136

131,SSS4,358,6491,425,374

80,202246,989691,360242.926259.48S95.5904.547*717

129,34990,796

365,4821,964

208,72415,7263,485

26,79578,578

7,330*363

60,29219,622

295,913468,999

82,0395,599

29,3337,090

1,030.518797,188

Manufacturing

Printing,publishingand alliedindustries

(21)

79,1873,640,8993,824,806

16,0933,378,8851.377,411

71,286151,618728,852361,663139.68675,69354,74317,175

100,59143,773

171,44715.10158,82728,56129,87524,25034,20243,520

1,28258,534

116,67746,886

417,88351,46850,21380,10127,956

528,408462,014670,517208,504

49,6883,278,2343,264.120

14,1142,607,7171,135,526

62,295108,693642.398310,647

76,72965,23640,25810,76177,34236,799

103,67013.12949,20919,56719,08817,76730,17732,927

1,27247,84578,18836,637

351.05943.68622,01362,21326.057

3S2,536670.S17

Machinery,except

electrical

(22)

42,3552,765,9872,730,131

35,8562,397,6281,153,439

88,268307,402548,531126,217156,98173,9608,724

-5,56378,43013,997

202,9276,893

59,38717,3055,056

33,40232,57619,6793,950

12,494120,97830,025

227,03744,62S

5,66565,787

1,383248,306

368,360"9.615

81,256

33,078

2,312,1532,279,757

32,3971,862,M

896,95766,613

216,125504,860

72,57696,75759,9754,713

-4,48466,37113,273

146,102-6,44951,34112,0514,249

30,32621,59514,8303,9502.666

76,00325,731

178,85134,7114,054

53,796

208,9S2449,615

Ailother

manufacturingindustries

205,50210,TU,84010,707,897

3D,9"9,581,3935,481,473

390,4881,294,1802,508,0641,056,599

716,710484,569

87,34245,601

284.05760,2484,958

397,50125,854

175,83472,72838,58364,21565,841

101,"31,498

61,422362.355109,694758,653165.90480,920

224,42040,482

870,4651,158,6961,606.359

"7,663

131,1908,663,9938,8",320

19,6747,2S7,6344,341,3"

273,3661,046,2812,138,266

896,569353.147366,28558,71223,214

210,43146,660-4,651

257,23721,946

138,26046,71828.80148,29345,06261,3291,472

39,053256,081

77,026569.629131,35863,621

170,75229,261

596,8241,606,359

69


Table $--Continued,A.ffg.,~Su~onfarnf sole Proprietors h Ips: Income Statements, by Selected Industrial Group.stimates based on samples .. money amounts are in thousands of dollars]

70

.Not income Status. hern


Number of returns

Business receipts,

total

...............................

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

Other business Income................................

Busine s'doducllons, total...........................

Cpst.:f sales and operations ..................

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

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

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

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

Other costs ..............................................Inventory, end of year....... .......................

Advertising expenses .............. :...................

Bad debts from sales of services ................

C:r and truck expenses ..............................

C frM133imml ...............................................

0 plation .....................................................

D: preciation...............................................Employee benefit programs ........................

Insur nce .....................................................

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

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

-Mortgage interest .........................................Other Interest on business Indebtedness'Office expenses ...........................................

Pension and limlit-sharing plans.................

R:nt on machinery and equipment..............

R n!

on

other business property.................

R:paIr*................................. : ......................

N , salaries and wages. : ................. :

Taxes Raid ...................................... .............Travel ............................. :............................Utilities ..........................................................

Business use of home .................................


Not income less deficit I ......................

Net Income I ................. ..................

Deficit ~ .......................................................




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

Other business Income ................................


Costof

sales and operations.i.....................


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

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

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

Other costs.:............................................

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

Advertising expenses :...........................

Bad debts from Sales or services ................

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

commissions ............................... ..........

Dopletion.....................................................

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


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

- ....................* *Legal and professional services ..................

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

Mortgage i:terest.............

* -- * "'Other Inter st on business Indebtedness

Office expenses ....................... -.....................

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

RR:n onn machinery and equipment .............

other business property .......... :

Repairs : ..................................................

Not salaries and wages...............................

Taxes paid :.............................................

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

Utilities ..................................... :...................

Business Use of home.................................

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

Not Income I................samm6~amaema~**~ooo~a*~~~~mmvm*~~~~I

Footnotes a[ end of table.

. Trantiponamon and public utilities -

'I Local andTotal , Interurban Truckirig and AD other

passenger warehousing transportationtransit .

I I , ,

~ (24)

":4733;. .2.3

2a,bea,,sob5.04":

:

1.73

81473411,902:539

493.3561.823,233

193,034120,434

12.6491,870,531

648.1894,983

2.621,242~19.848

1,630,633137.107515.532

-266.530606.596167.661

3,069640,524280.9?9

2,316,073.1,968,020

657,268296,337352,583.47,308

8.351.317

4,651,41185,518,115

866,626

S22,416

26,903,44426,661,816

241.628

21,384,5274,010,607

37,417629.009

11.254.206~463,267

1,631,91535,20891,31811.530

1,431,267506,925

4.4141,796,~35

27.636I.M,145

88:2754350 5181:6678402,426109,910

3,000492,613184.N-il

lj~8.450..1,473,4~79

466,036193.279242.:7

2

45, OS6,176,755

5_518,11.5

(25)

2 833

.6.837

-31733-1,6487.762-M8

109.57081,331

97,140

127.?7317,98011.680

-30,32616.951

3.021

111.66639,T40

108.29350,119420.41812,56628.47

532,029

532,674578.761

46,087

72,701

1,733,0161.701.758

31.258

1,164,136-8,433-1,548

*1 25-4,479

'3,691

5,983

86,17455,301

73,746

98.6835,129

.3232:,41615,196

2.020

109.10635,94081,67947.11017,594

7.61523.434

436.510

578,761 1

---L26)

::43

::S0,02 337,584

398,994

22,646,7902,819,190

47.421

:762

11-061361.171926.755

36,98060,906

.: 8,9701,549.854

511.6164.179

2,301,98927.930

1,378,81091,733

483.G42-204,621-

524,933119,026

1,912490.996166,806

2,125,3101.494

'b98

553,151175,650251,485

29,9837.168,797

3,192,6613.802.916

610.256

343,496

20,440,42420.248,0561

1192,368

18,637,5082.143.512

13.241476,363554,275332,997782,778

16,14248,273

8.2741,169.966401,114

4,0511,605,461

18,8691,055,035

65,249409,562143,933360.312-71.878

1,912350.113

98,5821,585,9451,086,159

399.520130.933169,482

28,2015.281,092

3,802,916

J271

3,921,153

1 10.830

3,3411,2 ~ 71,714.632

54,09391,098

694913108:036816,585

49,89431.875

2.101146,025

44,662

158,3716.650

80.14116.81315.951

-25,630-45,16424.458-1,05T

31.18863,98448,016

279,47954.32859.17248.880

445.764

695,23?.,760,544

165,307

74,815.

3,399,2323.396.507

2.725

2,638,308i.449,271~

"1 3,80390.939

'477,888,106,274

770,427'10,06123,832

117,96041,007

78,1895,826'

67,74910,59412,574

4,52216,98517,152-1.03226.89741

'92931,138-231,44144,4954796331:170-1,164

333.473

760,644-

Communicalkisarrices and

utilities, includingdumps, *nowplowing. roadclearing, etc.

t281

41,146i:~

'77,372'58.44818,924

1,246,78i502.918

15.88261:141.,

72824.01076,16114,61219.891

65.08110.579

63.7433.622

44,60810,58145,459

-5,954-19,54821,153

6,67410.46934.454

142,74929.370

8,948,23.771

*10,1 0204,7:7

330,916,375.893

44.976

31,40S

11,330J72

15,276

964,576409.391

-8,825

247.56q

75,019

13,230~

57~166-9,504

40,8392,718

37.679

7,3033,6064.8069,933

18,860.'54

ff,'497~

7.761.2 .69 7:8

108,1

24,426

6; 76818.58710, 1 so

125.680'

- 375,893 1

Total

' A29)

2 7709

24 ::7SD2242.313.14

3,518,35:

232,788,111164,833,805

22,519,8633,066.914

153,258.5774.220.1154.751,700

22,983.3632,481.913

385.2164,OW,0261,631,669

30.9074.216,987

203,3822,512.776

944.041704.772

-1;349,0741.631,7561.151,292

47.343.,63.752

7,1,11,9991.732,064

13.854,9703.~90,6101;179,3804,900,074

.364,95713.165,345

13,101,67019,264,2946,162,623

1,689,418

198,068,620195.133,073

.2.935,546

178,802,292130.836,344

15.124,8762,236.473

122,514,6153.349,2843,438.070

15.826,9741,759,576

225,7142.905,9501,277,750

18,8462.831.448. 162,1651.845.741

629,365537,935815.083

1,054,126794,763

542,5854,979.9181,201.170.

10,34S,6672~644,5711

785.3243,420.829~ 296,9930.852,820

19,264,294

Wholesale and retail trade

Total

(30)

410,332

42,303,4041,299,49:

1,003,910

37,360,92428,114;092

2,269,920357,548

26,035,957703.976730.001

1.983.310187,757114.554

1,190,076592.0441.

748610,286

22,791283.618130,732303.957

-1 13;704-211,842268,258

15,10899.109

447.436196,601

1.098,655255,999405.390372J06.161,161

2,163.910

4,942,4245,730.297

787,874

297,28137,379,67236.447,087

932.585

31,648,28024.298,463

1,550,907. 332,002

22,619.453614,235

603.5271,421.661

150.79830.028

1,003,7IS543,662

468,51420,383

234,98797,364

258,97882.531

137,312208,092

13,36966.283

349,077154,715883,632221.428315.413307,86i150,041'

.1.650,537

5,73 297

Wholesale tradeDurable goods

includingmachinery,

wood.metals, etc.

(31)

215,242

20 28434lg::80:499

647.935

17,867,24812.655,195

1,431.~54176.459

11.416.764590,692321,280

1,281,553115.18382,148

696,303366

-488

'726330.012

10.457147,80673.165

186,790-61;801-

125.409187.054

4.70655,114

246.73889.247

5~4.440132.105287,795

.201,006105.917

1.171,633,

2,771,128,3,212,395

441.266.

18,14.1 .643,023

606,585

14,936,1111910,922.169

-864;1 89154.282

9.890.520535.447

295,486837,755'

96,36810.901

5:5.0:33 2.2 7

*1 20272,013

9,393118,24249,439

151,87042.82679,285

142.436~ 4,62445,608

170,26972,869

390.199111,106219,107173,84095,547,

846.W1 3,212,395

Nondurable

goods.Including

food, fiber.hemIcals, etc.

(32)

1195,091

21, 7I.:, S::9,7355,974

19,603,67715,458,897

838,366181,089

114,6119,193113.285408,721701,757

72,57432,406

493,773225,556

280,27~12X3ul

135.81257,567'

I I ~,l So

--51.902-86,43481,204I 0.4R243.995

200,697107,355

574.215123.894117,595171.100

992,277,~

2,171,2952.517.903

346.607

3::010r

1.;3

:

18.904.064

326,000

'6'712

'61

13,376:294666

,7

18177

,720

12,728,933

308.041583,906

54,430

19,127418:4635.2

11 05

196,50110,990,

116,74447,925

107,10839,705

,58.026 r'65.657

8.746

178.808

81,546493 433110:32V_

96.306134,022

54,494Bog,690

2,517,903


Table 2.-Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups-Continued[All figures are e"malles based an samples - money amounts am In thousands of dollaral

Not income status. itern




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

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


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

Inventory, beginning of yew ....................

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

Purchase ...............................................

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

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

Inventory, end of yew..............................


Bad debts from sates or services ................


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

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

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


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



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


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



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

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

Not salaries and wages ...............................

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

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

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

Business use of home.................................


Net Income less deficit I...............................

Not income ' ................................................

Deficit I ........................................................



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



Business deductions, total ...........................

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


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

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

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

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

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

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

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


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

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

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


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



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


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

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

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

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

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

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

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

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

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



Net Income I ...................................................


Total

(33)

2,267,3T7203,151118,096201,073.650

2,514,446

195,427,186136,719,71420,249,943

2,709,366127,222,620

3,516,1384,021.699

21,000,0532,294,156

270,6622,809.9491,039,625

29,1593,606,700

180,5912,229,158

813,309400,815

1.235,3711,419,914

883,03432,235

664,6436.664,5631,535,463

12,756.3153,334,611

773,9904,527,968

203,80611.001,434

8,159,24713,533,9965,374.750

1,292,137160,688,948158,685,986

2.002,961147,154,012106,637,88013,573,969

1,904,47199,895,1622.735,0492,834,543

14,405.3131,608,778

195,6851,902.232

734.08817,754

2,362,934141,783

1,610,755531,991278,957732,552916,814586,67124,249

'476,3024.630,8411,046,4569,462,0352,423,143

469,9113,112,967

146.9527,202,284

13,533,996

Total

(34)

Wholesale and retail trade--ContinuedRetail trade

Buildiii a materials. osinL hardware. oarden suDDIv and mobile home dealers

L

Lumber and Paint, R;7tad nurseries,

m

'farisislareother building glass and Hardware garden supply

um

'r 0aterials wallpaper stores stores and mobile

dealers stores home dealersm

(35) (36)

46,3496,301,3216,199,807

101,5146,892,9204,140,021

897,676166,601

3.740,64773,590

173,8"912,336113,492

5.206117,49311.553

153,78016.183

109,77931,23014,76133,21042,64135,897-1,26515,08592,90859,202

435,057108,00615,748

110,579

224,758409,428579,739171,312

32,9S9S,288,3715,195,868

92,5034,708,6313.414,455

582.457100,914

3,178,53345,256

153,349646,05371,9854,882

100,6002,060

105,3208,675

83,97220,00111,62919,49328,7"30,466

1,09514,69980.18239,713

339,69575,86813,45581,495

155,089579,739

10,638

1,611,8371.766,172

65,6651,709,SU1,228,027

204,17044,729

1,118,64213,08123.770

176,36423.2222,890

33,003*863

.9

55,5263,161

26,5104.0533,3438,720

10,8139,263*214'424

21,30014,819

136,85630.3434,226

15,336

76,614102,303125,04222,739

8,7121,385,9891.334,594

51,3941,260,947

920,884106,973-36,174877.707

7,74211,379

119,0917.605

-2,77230,396

'39

37,7372,804

17,6972,8413,011

-4,7764,3736,767'214*205

20.47112,71393,71623.7373.115

11,944

53,130

5,141693,207692.232

*975624,157332.87154,323

-34,336274,401

-11,46742,35012,258

17,643'247

11.2657,223

20,0243,122

-3,543.66

-3,0373,206

.2-3,77021,0346,671

115,57415.228

20,012

26,23269,05182,458

'13,407

3,915602,311601.357

519,853267,706*36,282

3,993241,270

*695-10,68525,2197,221

'12,214

10,6122,578

16,7672.452

-1,758*60

-2,5022,977

.2-3,74817,6986,662

114,64711,744

16,539

21,065

8,5891,599,1431,573,696

25,"71,548,7881,162,760

455,03113,564

1.182,45113,017

'15,830517,12322,928

16.921.8W

26,5115.087

33,5084,847

-2,278-16,155

-5,01013,573

'56-8,23224,99113,872

105,87925,6852,116

21,948

34,91750,35S

116,749'66,393

S.8941,409,1811,386,986

22.1961,292,4331,008,253

307,03913,554

1,035,543*3,677

'15,830367,391

14,750

15,899

22,8873,039

25,7"4,084

-2,257

*4,20811,761

-8,231-19,00310.68574.27715,3192,116

13,738

25,970116,749

21.9812,197,1342,177,707

19,4272,0110,46111,416,363

184,15373,982

1.166,15346,798

122,778176.50065,0841,456

49,9279,563

-4,20760,477

'71229,73719,2085,5988,270

23,7819,855

*9932,659

25,58423,83976,74736.7508,503

53,283*861

86,996186,719255,491

68,772

14,"91,890,SW1.872,930

17,9601,635,3991,217,612

132,162'47,192

1,024,014'33.142115,455134,35242,409*1,35542,091*1,0044,207

34,085*254

23,76510.6244,604

-5,83017,6618,962*823

-2,51623.0099,653

57,05425,0687,764

39,274

54,924255,491


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

Not income status, Item



Business receipts, total ............................Income from sales and operations ..............Other business income ................................

Business deductions, total ..... .....................Cost of sales and operations .......................

Inventory, beginning of year....................Cost of labor...................................PurchasesMaterials and supplies.............................Other costs ................................... : ..........Inventory, end of year ..............................

Advertising expenses ..................................Bad debts from sales or services................Car and truck expenses..............................Commissions...............................................Depletion .....................................................Depreciation ................................................Employee benefit programs ........................Insurance .................1 ..........:---- -* ",Legal and professional services..................Meals and entertainment deducted.............Mortgage interest ........................................Other interest on business indebtednessOffice expenses ...........................................Pension and profit-sharing plans .................'Rent on machinery and equipment.............Rent on other business property.................

iRap irs ............................................ ! ............Not salaries and wages ...............................Texas paid.................... ..............................Travel ..........................................................Utilities.........................................................Business use of home............. ...................Other business deductions ..........................

Net Income less deficit ................................Net income I ................................................Deficit I ........................................................


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

gut"Ineis receipts, total................................

-'Income from sales and operations ..............Other business income................................

Business deductions, totalCost of sales and operations .............

Inventory, beginning of year....................Cost of labor............................................

' Purchases...............................................Materials and supplies .............................Other costs..............................................Inventory, end of year..............................

Advertising expenses ..................................Bad debts from sales or services ................Cirland truck expenses ..............................Commissions ...............................................Depletion.....................................................Depreciation................................................Employee benefit programs........................Insurance.....................................................Legal and professional services ..................Meals and entertainment deducted .............Mortgage interest........................................Other interest on business indebtednessOflice expanses.......................... ;................Pension and.profft-sharing plans.................Rent on machinery and equipment.............Rent on other business property ................Aepairs........................................................

I Net salaries and wages...............................fiiktis paid ...................................................Travel..........................................................

.........................................................BUsiness use of home.................................

,.Dther business deductions ..........................

Net-income I ...................................................


Generalmerchandise

stores

139)

42,1243,953,8403,923,695

30,145

3,771,6492,823,010

618,78144,337

2,671.S4227,83419,118

558,60247,4974,216

65,965'32,934

45,S341,396

42,96016,48511.4003,339

28,S2616,115

26586150:33323,822

158,83336.435

7.44465,4883,923

160,406.19i.192282,04799,855

.27,1603,180,5323,162,618

17,914

2,098,4652,212,058

451,28213.342

2,176,198~3,248

'18,703450,715

39.702*4,18455,600

'27,239

28.2381,358

22,704'13,11110.216;1 8376:979'

12,519,

20,463104,525'.11,328

119,30023,71Z6,159

44,665-3,923

118,665

2~

Total

(40)

166,41238,219,28337.930,535

288,748

37,011111,S0229,201,846

2,195,198285,007

27,959,729752,875398,122

2,389,085182.35220,556

252,56817,263

534,67930,337

287,92696,74618,528

226,152164,43654,9957,013

85,151909,784259,322

1,917,298518,70119,486

921,1405,512

1,348,5081,138,7611,574,798

436,017

110,79130,205,47629,973,532

231,94428,630,67822,848,511

1,690.876254,922

21,686,824695,356376,081

1,855's"126,919

15,109187,646

15,586

348,67825,507

201.59875,33716,660

1",193106,21941.5002,360

61,716636,799188,307

l,"4.881397,86916.472

705,6454,767

1,018.3021,574,798

Food stores

Grocerystores

(41)

108,47430,470,59530.237.910

232,67529,572,76223,921,475

1,922,188139.822

23.109,490592,804263,428

2,106,258115,067

18,760146,089

4,871

368,40820,110

194,86170,18313,195

189,173109,96632,215

89777,435

556,906197.3614-

1,378,444409,67312,262

738,504-4,29~

992,427897,823

1,125,983228,160

80,85124,145,82523,952,527

193,297

23,019,94218,707,1801,522.968

125,95117,919,151

577,050251,815

1,689,75688,03914,041

122,9753,604

269,38918,441

141,92757.04612,878

12285775:44124,007

89256,253

397,646145,011

1,055.222309,974

11.264579,103

4295802:259

1,125,983

Wholesale and retail trade--ContinuedRetail trade--Confinued

All otherfood stores

Total

Automotive dealers and service stationsNowcar

dealers(franchised)

_L42)

47,9387,748.6987.692,625

. 56,0737,607,7406.280,371

273,010146,186

4,850,239160,071134,694282,828

67.2961,806

106,47912,392

166,27010,22893,06526,563

5,3 3336,97954,47022,780-6,1167,716

352,87961,958

638,854109.028

7,224182,636

-1,218356,082240,958448,815207,857

29,9406,09,6526,021,005

38,647

5,610,8374,141,330

167,908.128,971

3,767,673118,300124,266165,78838,880

1,06764,671

'11,982

79,2897,066

69,67118,2913,782

21,33730.77817,493-1.4685,462

239,15343,296

389,65987,8965,208

126.542

216,043448,815

143)

194,21SS1,627,74751,198,219

429,52850,144,62440,976,181

4,054,464574,296

38,606.530452,763

1.204,7973,916,669

259,265102,273313,704155,639

5,056425,08035,595

519,171120.24833.586

222,220339,243132,443

3,096107,419741,061304274

2,293:717612.79259,199

604,542-3,043

1,775,7761,483,3371,969,602

486,265

137,15040,940,67340,589,347

351,32638,970,96332,357,1372,870,284

459,43030,804,197

374.342741.581

2,892,697193,85271,320

247,352120.171

-5,021316,80226,781

379,32382,15227,212

141.788212,464

95,2982,990

82,373551,236204,430

1.760,010431.253

49,298"0, 157

-3,0431,169,499

1,96,602

A"-)

8,2811,S14,2461,495,869

18,3771,515,9031,214,311

281,05624,203

1,121,9153,187

47,909263,958

12,3116,9688,745

18,6216

6.4114,298

13,1896,016

955-11,53215,7422,714

15,05111-82962.:79210,687~.095

13,459

77,186-i-,798

32,63733,835

4,6561,118,9391,103,895

15,0441,086,794

892,626194,556-22,643831,582

2.998'30,498189,651

9,890-5,2987,716

'11,1746

5,2263,3809,8122,322

507'10,60411,7751.905

-8,6919,437

42,0707,5711,393

10,118

34.4 9_~

32,037

Used cardealers

(45)

76,51313,792,5013,633.693

158,84713,339,49311,274,0251,166,4841 79,541

10,255,316,167,000766,853

1,161,16965,53943,61093,23585,8293,071

64.389*5,100

120,08926,02116,50165,758

138,60944,051

19,24465,726

120,052220,708146,75321,201

111,881

586,93245~.177657,370204,194

53,1491 1,636,93811,512,966

123,97210,979,568

9,494,964806,074

8,939,840118,208445,419868,808

51,83326,35977,06168,895-3,05651,0632,"2

81.76213,21713.16833,56991,76826,708

12,33655,38562,886

174,259103,24417,93179

,958

.435436.536657,370

Gasolineservice station~

(46)

36,94425,195,32225,051,711

143,61024,689,25720,880,242

633,650349,827

20.268.83940,903

210,750613,727

67,67425,13356,59010,784

202,84014,657

201,74152,284

3,39659.9-2-668,11426,882

1,46356,924-

473,890- 88,853

1,225,935264,550

9.987277,681

.1

619.239S06,N5606,670100,605

27,31820,077,21119,967,553

109,65719,470,54016,638,311

483,548324,773

16,051,95437,967

200,915460,84556,75019,03640,607

-10,093*470

147,20812.038

161.88141,0372,945

41,72447,09621,489-1,42448,904

348,81865,473

948,531202757

7:410209

,21 9

397,9171606,670

Allother

automotivedealers

(47)

73,47711,125,63911,016,946

108,69410,599,971

7,607,6031,973,274

120,7256,970,461

241,673179,286

1,877,815113,740

- 26,56316S,13340,406

1,508151,44011,539

184,15235,92712,73385,004

116j77958,795

*594'30.573

186,39383540

784:282190,80225,916

201,5212.607

492,418ii~6,893673,524147,631

52,0288,107,5858,004,933

102,6527,434,0605,331,2361,386,106

, 57,7844.980.821

215,16964,749

1,373,39375,379-20,627

122,56830,010

1,489113,305

8,921125,86725,57610.59255,89061,82445,196

20,597138;34266,634

595,150117,68222563

140:8622,607

300,656673,S24


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

Not income status, hem



Business receipts, total................................income from sales and operations ..............




Cost of tabor............................................Purchases...............................................Materials and supplies.............................

Other costs ..............................................Inventory, and of year ..............................

Advertising expenses ..................................Bad debts from sales or services................

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

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

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

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

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


Meals and entertainment deducted .............Mortgage interest........................................


Office expenses...........................................Pension and profit-sharing plans .................


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

Repairs........................................................Not salaries and wages...............................

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

Travel ..........................................................Utilities.........................................................



Net Income less deficit I...............................

Not income I ................................................

Deficit I ........................................................



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




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


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

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

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

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

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

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


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

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

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

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



Mortgage interest........................................Other interest on business indebtedness....

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


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

Sent on other business property.................Repairs ........................................................

Not salaries and wages ...............................Taxes paid...................................................

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

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

Business use of home .................................


Net income I...................................................


Apparel anda oessc..r

(48)

81,8517,696,9467,561,552

34.3947,125,0594,677,51011,769,801

112,7454.421,290

106,12879,174

1,811,673134,00713,38273,72538,442

119,0815.883

75,09743,88718,80461.87054,80640,803

",21 1509,06746,469

463,573118,78454,363

141,3464,991

384,479

470,912694,071223,159

53,9746,451,9996,421,054

30,945S,757,9283,936,7741,142,532

108,8773,751,837

77,77057.868

1,202,110106.368

8,08751,67224,676

81,8653,782

53,28432,97114,33742,42028,28229,863

29,455368,08134,998

380.946100.08943,305

109,512-4,990

272,026

694,071

Furnitureand

homefurnishings

stores(49)

91,84910,291,95810,221,122

70,8369,682,6076,185,3741,415,480

278,1235,252.029

297,694319,663

1,377,615233,83914,777

211,194118,489

244.7071S,373

129,29049,26248,12472,35385,82465,8584,134

45,262402,43252,544

654,996170,35855,645

218.83534,501

565,498609,349962,420353,071

65,9698,193,9268,129,989

63,9377,231,5054,782,503

873,758208,270

3,954,828267,336257,745779,434171,140

9,806150.128103,127-2,370

187,6849,369

98,36223,82141,08553,84863,11644.309

4,04330,039

233,36339,986

479,537137,98943,916

152.20022,152

347,613962,420

Ealing places

(50)

157,2S421,930,93921,797,266

133.67221,332,0639,558,417

315,580586,639

8,365,821290,351302,804302,779408,196

8,293129,41330,3098,318

734,92719.556

403,806156,987

8,660219,508185,89965,4453,199

114,1161,459,266

328,7813,581,200

748,47019,658

1,089,2004,700

2,045,738598,033

1,393,254795,220

88.57015,890,84715,817,301

73,54614,496,715

6,671,591202,282335,390

5,892,933221,591201,498182,102283,601

5,99089,88417,909

1,732451,75116,097

291,81298,5816,165

112,753122,96036,9922,642

84,2261,061,223

220,7752,500,364

499,77913,796

720,3733,915

1,181,8031,393,254

Wholesale and retail trade--ContinuedRetail trade--Condnued

Drinking places Drug stores Liquor stores

(51)

52,4294.692,1094,636,461

65,6484,470,SSS2.419,162

138,31772,849

2,050,73637,415

235,628116,78351,6899,325

23,172-6,388

166,9093.242

84,42437,522

94347.77936,5096.579

37,331221.64289,863

437,060155,683

8,312250,075

376,947221,716358,117136,401

26,7823,505,0333,467,619

47,4143,146,9161,787,664

92,778-47,398

1,577,09215,832

-137,630$3,06733,6538.995

14,3295,817

97.0703,241

63,44725,702

35.77019,2923,587

12,429147,96653,649

302,975104,776

7,356143,842

274,525358,117

(52)

7,2273,946,15413,918,408

28,1333,563,7352,919,952

366,01132,015

2,896,3603,072

378,99224,0736.828

13,548'12,309

334,2904,699

24,74513,536

1,023-3,99016,93313,9472,7116,336

55,85114,300

222,48630,6904.879

37.338

99,267382,806386,282

6,2483,923,8343,895,701

28,1333,537,5522,898,233

365,74832,015

2,871,326-3,0081,486

375,35023,866

6,82813,537

'12,3093

34.2874,699

24,72413,1921,023

-3,99016,92813,940-2,7116,336

54,28713,617

222,24230,6634.879

37,315

97,954386,282

(53)

18,3645,583,4665,528,305

55.160

5,490,6794,551,121

603,77412,909

4,103,542214,935262.813646,852

20,6426,687

13.323

68,6603,114

30,60615,8022,940

31,54533,5128,829

4.094118,95529,132

154,823115,151

1,172105,506

-1,088163,324

102,836182,23979,403

10,547

4,491,6904,440,853

50.8374,3D9,5013,627.641

342,05112,909

3,249,727212,397

-189,386378.830

15,4105,3679,613

'4242,147

25,0969.626

-1,03326,25419,6586,814'132

3,43581,31220,442

118,26689,427

71,935-1,088

130,663182,239

Usedmerchandise

andantiquestores(54)

97,"l2,919,8822,857,897

61,9852,791,9961,719,722

853,53033,806

1,529,3879,515

2",893951,410

37,9171,356

106,0697,774

6472,0282,979

33.10112,49710,47719,10620,42512,567

*1218,240

202,53019,88296,08842,57041,92354,6177,794

262,148

128,583314,659186,076

47,5742,408,3722,347,242

61,1302,093,7131,344,371

582.47232,943

1,273,4206,835

142,482693,77930,888

1,35262,5362,496

44.7432,930

27,6177,1483,969

18,10715,5187,087

*1216,441

121,56610,51384,29138,20711,04145,6426,967

200,105314,659

Sportinggoodsand

bicycleshops(55)

27,5222,700,3412.616.100

84,2412.S24,2381,804,&M

691,90940,923

1,852,06119,9297,019

807.30451,069

34,8419,068

.852,3382,204

33,6"7,5208,286

28,86835,380

7.205-2,1045,252

79,6829,513

139,81429,92018,88639.301

3,620120,793176,103196,22220,120

19,9652,041,4531,967,778

83,6741,845,2311,310,369

479,15913,684

1,370,5382,684

-6,591662,28639,505

48332,5948,453

.839.3S9

*32922,1875,4767,408

'17,33419,7896,518

-2,104-3,85151,3296,885

109,06916,42314,04229,5073,620

98,590196,222

73

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

Insurance

Not income status, ttern Insuranceagents

and brokersInsuranceservices



Business see Pie, total................................Income from sales and operations ..............Other business income...............................

Business deductions, total..........................

Cost of sales and operations .......................Inventory, beginning of year....................Cost of labor............................................Purchases ...............................................Materials and supplies............................Other costs ..............................................Inventory, end of yew .............................

Advertising expenses..................................Bad debts from sales or services................Car and truck expenses..............................Commissions...............................................Depletion .....................................................Depreciation................................................Employee benefit programs ........................Insurance ....................................................Legal and professional services ..................Meals and entertainment deducted .............Mongage interest........................................Other interest on business indebtednessOffice expenses..........................................Pension and profit-sharing plans.................Rent on machinery and equipment ............

Rent on other business property .................Repairs........................................................Net salaries and wages...............................Taxes paid ...................................................Travel..........................................................Utilities .........................................................Business use of home.................... ;............Other business deductions ..........................

Net Income less deficit I ...............................Net income I ................................................Deficit I ........................................................


Number of return*.........................................

Business receipts, total ................................Income from sales and operations ..............Other business income...............................

Business deductions, total..........................Cost of sales and operations .......................

Inventory, beginning of year....................Cost of labor............................................Purchases ...............................................Materials and supplies............................Other costs ..............................................Inventory, end of year .............................

Advertising expenses..................................Bad debts from sales or services ................Car and truck expenses..............................Commissions...............................................Depletion :,**"'*'**" -** *---*-**-*-'*Depreciation................................................Employee benefit programs.........................Insurance ....................................................Legal and professional services ..................Meals and entertainment deducted .............Mortgage interest........................................Other interest on business indebtednessOffice expenses..........................................Pension and profit-sharing plans.................Rent on machinery and equipment.............Rent on other business property .................Repairs........................................................Net salaries and wages ...............................Taxes paid...................................................Travel ..........................................................Utilities .........................................................Business use of home.................................Other business deductions..........................

Net Income I..................................................


(64)

3811.6"15,684,87215,083,451

601,4219,145,096

7".25517,021

-72,991278.60110,993

397,58532,936

273,6158,045

1,001,101795.534

1,479346,12452,665

237,200139,949343,398101,764213.374366,54211,656

151,833508,88875,675

1. 178.1 "141,855201,306356,73146,570

1.846,4946,544,9706,971.195

426,225

291,35114,679,58114,117,630

561,9517.709,944

658,43911,111

-66,186246,514

4,269347.67317,314

235,9087,094

811,565679,172

1,344287,66250.630

213,707114.916297.70888,351

167,195322,375

11,618118,172433,16763,895

1,091.357129,031165,889315,69443,245

1,411,8106,971,195

(65)

25,471642,721639,334

3,387

462,61634,909

2,896

-31.947'208

9,493*528

62,45050,577

19,612

6,2039.762

15.155-4,721

13,989

7,50113,8063,480

39,7154,937

22,63912,071.1.919

125.653

187,809214,04826,239

18,0S6530,145526,761

316,503

*280

*2088,945

53,68235,128

16,803

5,4336,302

11,8454.505

-1.66910,694

-3,98313,8013,293

39,6974,361

15,1945,468

-1,91972,551

214,048

Finance. Insurance and real estate--Confinued

TotalOperators

andlessors

Real estate

Real estateagentsandbrokers

(66)

760,131211,243,881520,629,731

614,154

13,973,9902,513,199

948,506124,959

1.206,869173,663

1,025,302966,099636,874

67,0661,674,5171,311,602

7,814785,84011,601

255,135312,789417,593555,711322,710455,264

8.16674,289

390,961193,490398,133248,937186,756426,697

80,1222,638,7267,289,0288,732,841l,"3,813

659,58718,148,83217,597,102

551,7309,417,6241,381,083

444,98966,107

675,12481,898

561,012448,047512,866

7,5061,365,7481,038,028

2,507516,456

7.734167,491186,248346,892211.243131,10S345.766

4,39956,136

270,942110,746240,748144,804121,482297,33966,410

1,883,9458,732.841

167)

18,7471,M,31 81,110,762

93,5561,098,238

145,30428,413

-15,98823.725

'59,26742,66024,75016,2521,817

42,24143,035

146,9871,103

29,52115,3972,999

196,87527,98710,731

.1m

1,83318,73966,54749,69163,537

7,49170,6713,025

135,771106,947225,923118,976

10,023701,203620.953

80,250476,29S

23,6593,420

-4,7749,297

-7,940-1,9539,725

30,35939,616

63,178373

14,0754,5902,130

69,6117,4335.749

9969,859

27,44022,34028,6076,726

42,093

63,729225.923

(68)

685,09316,626,34616,206,218

420,1279,882,391

915,423443,80489,961

669,38543.921

143,912475,560587,50631.070

1,548,6191,227,362

7,2"558,970

5,449196,894217,492390,846149,640199,537412,479

6,22963,799

333,28098,783

185,975124,887159,401303,26967,005

2,091,2336,754,0157,627,399

873,384

506,38714,842,36114.424,765

417,5967,215,069

510,074192,29048,229

335,81736,11881,840

184,220476,571

4,4031,264,888

973,6882,185

404,5764,075

134,140139,065330,10867,93990.732

318,0983,421

48,071236.76463,720

121,79779,787

106,403212,55761,456

1,561,5517.627,399

Subdividersand

developers,except

cemeteries

(69)

14,0731,952,1331,887.987

64,1462,015,7261,229,951

474,23412,272

508,28865,822

633.419464,083

10,0719,321

14,74919,031

33,9922.125

11,08249,896

5,915163,83973,41311,947

5512,145

13,8239.265

59,04332,976

5,40010,628

245,353

-56,756304,215359.971

7,3881,284,6911,258,017

26,674960,41S630,401247,999

-7,616327.88741,200

266,487260,789

7,500

10.0079,134

'1414,343

1,3914,998

23,5163,910

51,99820,607

6,441

1,1745,3294,318

22,89713,2093,1225,280

139,7463D4,21 S

Propertymanagersand other

realestate(70)

42,2161,461,0891,424,764

36,325977,635222,520

2,054-6,7375,4724,663

205,3111,707

23,04424,85768,9D922,174

*9345,8902,925

17,63930,00517,83345,35721,77320,107

6,61225,11918,894

103,42427.53714,46442,1309,131

166,369

.483,823575,30591,482

35,7891,320,5761,293,366

27.210745,844216,950

'11,281-5,488-2,123-4,400

-204,744-1,08619.070-2,38260.49515.591

*8834,361

1,89614,27819,07810,7"21,69412,33315,478

*41 66,894

18,99115,26773,71423,2016,232

37,409-1,367

118,918575,305

75


Table 2.--Nonfarm Sole Proprietorships: Income Statements, bV Selec ted Industrial Groups--Continued[All figures are estimates based on samples -money amounts are In thousands of dollarsl



Numberof returns.........................................

Business receipts, total................................Income from sales and.operations ..............Other business income ...............................

Business deductions, total..........................Cost of sales and operations .......................

Inventory, beginning of year ....................Cost of labor............................................Purchases ...............................................Materials and supplies ...............I ............Other costs ..............................................Inventory, end of year .............................

Advertising expenses ........ .........................Bad debts from sales or services ................Car and truck expenses..............................Commissions ...............................................Depletion .....................................................Depreciation................................................Employee benefit programs ........................Insurance ....................................................Legal and professional services ..................Meals and entertainment deducted .............

--Mortgage interest .........................................Other interest on business indebtednessOffice expenses ...........................................Pension and profit-sharing plans .................Rent on machinery and equipment.............Rent on otherbusiness property .................Repairs ........................................................Nalsilaries and wages ............... :...............Taxes Ipaid E.... .......................... ..................Travel I........................................... :Utilities .........................................................Business use of home .................................Other business deductions ..........................

Net Inconie less deficit .......................Not income I ...............Deficit I ................................. .............

BUSINESSES WITH NET INCOMENumber of returns .....................................

Business receipts, total..................*.............

Income from sales and operations..............Other business income ...............................

Business deductions, total ..........................Cost of sales and operations.......................

Inventory, beginning of year....................Cost of labor ............................................Purchases .......... .....................................Materials and supplies ............................Other costs ..............................................Inventory, end of year.............................


Bad debts Irom sales or services................

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

-Depletion ................ ;...............

* **

.............7Depreciation ................ ...............................Employenc:.benefit programs ........................Insure .................................. ............Legal and professional services :Meals and entertainment deducted.............Mortgage interest ...................................Other interest on business indebtedness ....Office expenses ........................: .................Pension and profit-sharing plans .................Rent on machinery and equipment.............Rent on6ther business property .................Repairs.~ ......................................................Net salarieSrand wages ...............................Taxes paid:.................... : .............................Travel: ................... : .....................................Utilities.............................. ;.................Business use of home.................................Other business deductions ..........................

Net Income I..................................................


Total

t7l)

7,641,910246,899,790242,259,008

4,640,783159,94S,4SG3S,774,3802,861,388.5,085,692

20,070.0594,771.5616,077,1313,091,4512,370,787

368,7508,047,1271,994.766

9,411,0971 517,9384.904,8022,966,1791.496,524

-2,248,395-2,025,8143,972,260

404,8071,591,0689,416,6152,391,299

.21,550,2503,797,7162,888,5465,467,5381,902,439

33,878,30986,993,37393,987

'48,

6,993:775

6,167,561225,756,239221,603,942

4,162,297131,771,387.29,523,927

1,902,6934,357,239

16,191,6893,894,8906,212,2842,034,8681,811,792

186,1966,546,9781,652,205. 52,507-6,985,969

469,3794,207.4362,415,2951,660,4821,417,1681,502,1913,392,653

392,2391,289,6657,971,0161,817,548

19,286,1563,196.7572,278,9864,330,1911,609,774

27,774,87793,987,148

Total

1721

ServicesHotels and other lodgina places

Hotels.motels,

andtouristcourts

49,1934,394,8044,305,456

89,3484,526,643

"1.30170,949

.97,827246,617

30,02667,16571,28298,4533.161

.60,35326,405

7,520549.527

13,827137,95339,063

7,184-589,811-132,89925,424

1.82418,379

105,859217,526619.146259,45119,504

435,617- 6.127710,629

.114,971429,238544,208

28,4572,601,6492,560,358

. 41,4912,172,733

223,18125,85031,191

169,82516,31714,41524,41634,2472,065

37,60215,5955,001

221,9247,783

77,65421,9815,416

207,21464,04913,579~1,1 788,341

75,078-102,525-'317,447136,219

7,712237,526

345,546429,238

(T3)

33,6043,737,1223,659,297

77.8253,936.831

405,02368,95487,474

235.98326,84256,33370.563,93,506

3,16143.33125,035

7,157494,440

13,538121,98433,026,844

-528,442-115,44322,426

1,82416.11180,795

185.628516,129231,912

17,244382,276

3,471588,043

-182,735~310,848493,584

17,S822,149,4682,114,040

35,4171,838.731

213,04125,72731,148

153,28413,18314,04724,35033,3322,065

25,37314,5424,811

204,7907,733.

66,79517,4065,119

180,31561,92912,1111,1786,258

55,31786,095

252,961118,563

7,075207,863

252,843310,848

Otherlodgingplaces

(74)

15,589657,682646,15911,623

690,01136.278

1,995-10,35310,6343,184

-10,831*720

4,947

17.0221.370*363

55,088'289

15,9695,990

339-61-.369-

17,4563,004

2.26825.06431,898

103,01727,5382,260

53,2412,656

122,58567,765

118,38950,625

10,8754S2,392446,318

6,074334,002.10,141

*122'43

-6,5413.133

915

12,2281,052

17,134

10.8594,575

26,9002,1201,468

-19,76116,43064,48617,657

29,663*2,65692,703

118,389

Total

(75)

1,083,33323,066,05422,609,202

456,85216.967,2964,026,736

301,938686,421

1,898,541832,324702,128394,616379,09920,155

812,663214,062

2,660964.05020,237

371,233139,016105,684

-165;124-168,689216,618

9,648287,982

1.795,225313,688

2,110,497423,277175,919

1,036,676191,635

3,016,7266,102,2676,831,852

729,595

864,2981,:20,434,63020.039,408

395,22213,603,0463,431,547

236,335571,493

1,617,554638,202660,584292.622282,933

11,680662,607156.697

2,428,709,375

18,798299,399107,98082,707

105,042120,565161.244

7,613235,874

1,408,663241,842

1.747,920336,223142,697776,506168,090

2,384,6666,831,852

Personal servicesCoin-

operatedlaundryand drycleaning

(76)

16,0991,248,6611,245,427

3,2241,208,756

140,15611,586

-44,70243,58224,115

-29,003

8,555-6.967

21,0168,519

132,3881,333

32,836

-32;621-18,828

3,3657

28,262185,563"40,019

109,65424,432

229,6041,337

172,47839,890,

114,155~ 74,265

8,958846.655844,427

2,227732,41689,935-5,182

-36,76612,53514,626

'24,9984,1725,042'170

14,3228,508

1 *6674,472

*13823,2946,546

10,76210,864.1,796

7'21,466109,20922,80985,11815.476

126,899*1.337

104,048114,155

Othercleaning,including

laundry, diycleaning, sic.

(77)

S9.0013,038,4932.922,740

115,7532,0i,367

534,1`65. 8,38769,649

257,487124,26683,3888,892

77.7913,076

115,30011,354

163,7891,880

80,17316,7914,580

_24;52628,47713,534

1,29642,305

232,06156,130

493,95564,9275,138

174,7984,387

633,126605,278,72,153

. 50,9872,639,2272,565,009

74,2182,033,948

433,8608,387

26,318246,94582,35478,736-8,89153,862"2,50796,058*7,290

129,8311,851

65,68714,0194,266

19,72319,17312,7891.296

31,692205,56444.915

410,654.47,102.4,240

.147,400..-4,387

275,79260i,~78


Table 2.-Nonfarm Sole Proprietorships: Income Statements, by Selected Industrial Groups-ContinuedJAJI figures we estimates based on samples -- money amounts are In thousands 2!~Ilam



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

Business receipts, total ................................Income from sales and operations..............Other business income ................................

Busirwas deductions, total ...........................Cost of sales and operations.......................

Inventory, beginning of year ....................Coal of labor ............................................Purchases ...............................................Materials and supplies .............................Other costs ..............................................Inventory, end of year..............................

Advertising expenses..................................Bad debts from sales or services ................Car and truck expenses ..............................Commissions...............................................Depletion

: * * *"** * --'**-**** *Depreciation ................................................Employee benefit programs ........................Insurance .....................................................Legal and professional services..................Meals and entertainment deducted.............Mortgage interest ........................................Other Interest on business indebtednessOffice expenses ...........................................Pension and profit-sharing plans.................Rent on machinery and equipment .............Rent on other business property .................Repairs ........................................................Not salaries and wages ...............................Taxes paid ...................................................Travel..........................................................Utilities .........................................................Business use of home .................................Other business deductions ..........................

Not Income less deficit ................................Net income I ................................................Deficit I ........................................................



Business receipts, total................................Income from sales and operations ..............Other business income................................


Inventory, beginning of year....................Cost of labor............................................Purchases...............................................Materials and supplies.............................Other costs ..............................................Inventory, end of year .............................

Advertising expenses ..................................Bad debts from sales or services ................Car and truck expenses..............................Commissions...............................................Depletion .....................................................Depreciation................................................Employee benefit programs........................Insurance .....................................................Legal and professional services ..................Meals and entertainment deducted .............Mortgage interest........................................Other interest on business indebtednessOffice expenses...........................................Pension and profit-sharing plans .................Rent on machinery and equipment.............Rent on other business property .................Repairs ........................................................Not salaries and wages...............................Taxes paid...................................................Travel ..........................................................Utilities.........................................................Business use of home.................................Other business deductions..........................

Net Income I...................................................Footnotes at end of table.

Photographicportraitstudios

178)

T7,7S42.122,9242,107,896

15,0281,743,746

471,55722.095

-43.124185,323129,381129.17037,53643,412

*367123,17016,126

143,587*137

23,59612,D4515,737

-12,81618,45142.561

7.00582,36927.42451,01545,78628,15941,09748,699

487,309379,179508,328129,148

46,3031,949,6211,946,783

2,8381,441,294

439,118*12,84842,617

174,919118,810116,63526,71130,892

92,851-15,212

'871109,360

18,5258,6169,813

-7,11917,99728,452

6,95166."717,17547,88140,56317,12227.82847.682

389,874508,328

Personal services--Continued

Beauty shops Barber shops

(79)

344,343

7,620.1287,551,849

68,2806,692,1841,2",142

95.558434,324"1. 123333,90538,91699,683

115,4832,251

114,97093,970

215,6497,490

98,80146,89031,03231,67355.62562,717

128,585982,20683,712

891,664158,29828,880

363,02241,630

879,0251,938,3472.141,537

203,190

290,1266,745,6696,678,741

66,9184,604,5251,065,627

81,581371,139396,762269,390

34,06487.33087,027

1,49395,58962,977-1,008

155,1337,340

73,06539,34626,23928,28937,37849,755-1,42696,673

782,97866,056

726,664127,01222,154

280,06639,628

731,6032,141,537

(80)

60,7691,334,4811,320,107

'14,373681,46433,206-3,177

23,583*9,506-1,5134,573

11,972

11.729'22,998

*13542,340

13,9695,964

-2,7288,345

-9,9044,318

55,82980,00511,132

167,41018,672

61,947-1,447

116,4146S2,997655,368

-2,371

58,7171,273,4201,259,079

-14,342618,053

32,587-3,157

22,985-9,506-1,513-4,57311.812

.w

11,585-12,839

39,597

12,7695,346

-1.1726,833

-9,8643,720

55,82976,12910,134

141,58818,072

59,473*1,447

106,227

6SS,368

Services--Confinued

AD otherpersonalservices

(81)

525,3697,701,3767,461.182

240,1945,14rh7601,603,490

161,13594,722

947."3211,150420,138231,099121,886

7,404426,47861,096

*579266,296

8,643121,85946,93561,34755,1"37,40490,1224.435

25,996233,02295,271

396,798111,160113,467166.20894,136

1,006,5832,S58,7182,807,187

248,469

409,2056,990,0476,745,369

234,678

4,172,86()1,370,430

125,18194,653

763,408143,516404,618160,94594.2997.061

352.20349,871

200,9828.577

106,05934,10641,15832,31625,28964,7324,435

23,263168,33580,754

336,01587,99799,057

134,83973.609

777,123

2,807,187

Total

(82)

1,941,S174S.466,694",665,954

800,73032.444,4141910,680,364

730,4081,475,6116.259,7081,205,3611,831,208

821,930440,724111,683

2.342,239585,076

13,5662,047,611

55,464721,040410,252396,481235,044352,143644.99625.269

342,9751,036,754

549,9402,969,8"

515,768578,597794,991370,538

6,222,97113,027,94314,761.9561,734,013

1,S69,24340,224,20739,520,916

703,290

25,459,9068,438,134

439.9271,241,7944,650,618

971.3101,577.745"3,260302,26635,390

1,873,142492.13513,478

1,445,42743,500

578.599304,019303,409137,911257,241489,91523,050

238.778840,774418,444

2,592,663434,2144`11,339611,798316,6DO

4.857,32114,761,956

Business services

Advertising.except

direct mail

(83)

71,3603,623,6143,609,043

14,5712,942,790l,"1,283

15,388143,499688,41S188,470418,8DO13.289",243-2,802

185,82679,792-5,22990,6252,786

32,25332,16455,"3-6,77525,97432,699-1,41731,41673,47315,68195.69634,59334.36847,89849,783

520,662689,834735,29645,462

Janitorialand related

servicesto

buildings(84)

405,8565,501,7255,483,032

18,6943,942,393

793,347-18,743368,494156,116229,63339,315

-18,95662,326-2,151

458,51211,277

219,836.W

179,58928,03714,85827,49938,85152,366

*61831.66462,35873,711

761,12996,39210,87879,76431,273

915,416

1,S59,2811,692,631

133.350

59,0633,334,01)(113.321,179

12,911

2,598,7941.334,164

-14,948143,045614,524185,793389,142-13,28842,009-1,636

149,49676,659-6,22974,278

1,84627,59921,84838,466-1,23911.91526,714-1,41713.70770,01913,18671,76630,53228.08537,25245,258

474.475735,296

365,2255,161,4965,142,802

18,694

3,468,814742,174

-9,761346,496149,031209,249

39,183-11,54545,097-1,566

411,77910,022

192,456.'W

154,79323,32813,93123.89533,74143,667

18,22251,87460,976

677,55983,5378,5"

69,46725,853

775,1771,692,631

Ali otherbusinessservices

(85)

1,464,30036,341,34535,573,879

767,46525,559,5168,445,735

696,277963,617

5,415,177787,257

1,373,092789,686344.155106,729

1,697,901494,006

8,3371,737,150

52,137509,198350,051326,180200,771287,318559,93123,235

279,894900,923460,549

2,113,018384.782533,351667,330289,483

4,787,35210,778,82812,334,029

I'5S5'201

1,144,95531,728,62131.056,936

671,68619,392,2996,361,796

415,21875Z252

3.687,063576,269

1,149,421418.427215,160

32,1881.311,867

405,4538,249

1,178,69341,114

396,206258,843251,012112,778211,585419,535

21,016206,849718,882344,283

1,843,339320,145374,710505,07924S,489

3,608,03012,334,029 77


Table 2.-Nonfarm Sole Proprietorships: Income Statements, bV Selected Industrial Groups-Continued[An figures are estimates based an samples -- money amounts are In thousands of dollaral

Not income status, Item


:umber of returns..................*..: ....................

ushness receipts, foul ........................Income from sales and oper tions..............Other business income ..........

Business deductions, total..... .....................Cost Of Sa103 and operations.......................

Inventory, beginning of yew ....................Cost of, labor ...........................................Purchases ............. ........................Materials and supplies .........................Other costs ...............................................Inventory. end of year ; .........................

Advertising expenses ............ ;~ ....................

Bad debts from sales or semices................

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

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

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

Depreciation..!..~ ; ............ ;.....................

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

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


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

Mortga-ge intir-OSI ..................... ..................

Other interest on business indebtedness....

Office expenses..:~ ...................................

Pension and profit-sharing plins.................

Rerit on machinery and equipment .............

Rent on other business property.................Repaira.'.~: ................... ~..: ..............

Nall salaries and wages ...............................

Taxes paid ................... ..................Travel: ................... .............;........................

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

Business use of home!. I I ...........Other business deductions ............

Net Income less delilcit I_'!Net income I .................................................

Deficit I....................................................

136SINESSES WITH NET INCOME

Numlb~r Of returns ..................... ? ............ 7

Business receipts, total ................... ;............


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

Business deductions, total............................

Cost of sales and operations ...................... :Inventory, beginning of year....................Cost of labor ............................................Purchases ........... ; ...................................Materials and supplies .......... : ..................Other costs ............................ .................Iriventory, end of year ....................

Advertising expenses ..................................Bad debts from sales or services ................Car and truck expenses ..............................Commissions ...........................

* ........... -*Depletion.....................................................Depreciation................................................Employee benefit programs........................Insurance.....................................................Legal and professional services ..................Meals and entertainment deducted .............Mortgage interest: .................................Other interest on business indebtednessOffice expenses..................... .....................Pension and profit-sharing plans .................Rent oh machinery and equipment .............Reni'dn other business property ..................

Repalrs ........................................................Net ~alaries and wages ...............................Taxes paid ...................................................Travil..........................................................Utilities .........................

* ; .......................Bus&ss use of home.................................Other business deductions..........................

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


Total

(86)

Automobile repair and services

Automotiverepair&hope

37*.50119,95S,43119,718,850

236,S8117,660,291118.9D9,224

743,1221,0112.4146,486,298

8915,3VS57.129780,120232,14323,292

4S7,638110.692

3,137872,80138,694

497,063128,17028,033

229'm170,478141,383

2.1869616Q

716,7202D9.124

1.887.994524JP~

35,283578,818

19,471:1,767,11362,274,9302,844.609

569,680

297,58716,743,69316,530,761

212,931,13,898,7887,145,450

481;462810,680

5.345,D60-627.777389,86T.509,391151,631

18,602363,66874,653'--3,137

601.72532.383

364,71286,16019,776

145,046

118857105:665

2.11 780,730-,

513,294160,556,

1,629,5415.,404,431,,27,903

459,317,

16,870 *

2,844,609

___7)(8

. 266.621

15,592,05615,492,424

99,63214,052,3457,333,333

575,218841,967

5,374,712859,645300.375618,5M195.73319,334

281,41371,091

*78623,386

W.772349,289101,76416,942

156.82-8-106,483113,353

2.08167,030

582,845

1,55_11.753443,062~

22,727~-97.568

12,134'1,411:346i

_11,539,709~1.979,205

439.496

207,70813,085,85213,007,197

78,65411,106,6a5,892, 1"

411,841670,495

-4,406,873607,788229,712434,565124,352

14,942216,73236,687

*78458,90828,100

281,86165,32612.531

104,56189,81882,0722,012

56,808398,408

99,0411,339,658

348,305.17,381

346,114*11 541

1,079:2691,979,20S

Ail otherautomotive

services

(88) -

Servic&s-Continuedl

Miscellaneousrepair services

(89)

Amusement and recreationincluding motlon_pictu

Total

Entertainers,

producers.agents anod

related services

(91)

111,880

4,M,3754,226,426

136,9493,627,9511,675.891

167,904170,446

1,111.58630,738

256,7541 61;53i36,4103,958

176,22539,601;.3,060

249,415,,4,922-

147.77426,406-

_11.090__73,01563.996

*10529.811

133.874- 90; 1 2

'4

336,242$1,07212,556

141,2497,338

355,78973S,220865,404130.184

"BC8793,667,841,3,523.564

~ 134,277,,2,792,14211,253,31)(15

69,621140,184938,18719,989.

160.15174,82627,279

3,661146,93737,9663,060-

142,8174.283

82,85120.834

7,24440.49529,03923A93

*105'23,9?2

114,88661,516

289,88656,12710,612

113,2047338

291:192965,404

260,6746,2N,O798,176,811

29,2686,684,0133,131,738

300,606370,224

2,014,932523,515221,965M,504107,30011,436

476,13630.038

326,1853,934 -

172,139-40,919

9,06174.74872,53868.848

39.349266,209-.991864396,287142,89025,994

264,85829,411

884,9571 522,0661,653.991

131,924

11.86,963

7,192,7977,170,935

21,8635,538,NS2,742.617

201,780351,015

1.678,385'471,846221,818

'182,22687.2218.693

379,545'49,002

267,794

141,002MJ5414,950

39,03155,964

35,11 D6'206'445

69.59930~,280117.190:.19,582

71-25,467

1,653,991

(90)

.SS8,633

14,416,45113.995.316

421,13610,806,5671.780,455

321,754150.924

1,132,616146,237354,483325,560203,234

4,499621,905303,OS41 1,080

1,074,63210,334

187,536265,924

-263.009-118,473153.083160,128

9,18380.042

667,SO5192,115

'658,764.188.958386,068293,261120,323

3.063,0023,61 5,6324,774,8661,159,424-

439,99S12,325,62311,967,584

358,0397.551,5311,361,759

214,911'130,153855.283.101,841287.177227,606130,33S

4,021433,566251.859

634,6897,186

120,147182,221212,709'58,87397,474

122.6288.942

67.139468,369110,816508,333143,759296,885198.7981016,030

2.023,8314,774,866

346,46S

6,071,1215,838,745

235,3763,8i2,832

263,63136,43953.01678,61038,099

106,02148,5S4.73,132

*282346,661200,738

164334,527

3,478.43,927,163,977 -72,624-12,64137,46883,670.

5,36826,058

132,27650,223

136,23230,287

210,99888,40366.862':

1.199,205'.2.391,2772,805.949,

41i,t.1572

239,7525,508,8665,M,039

215,827.

190,775

52,32936,78225,21388,235

- 30,29243,323

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216,9952,136

31,916121,916136,12610,29322,811

'73,7755,259

19,69581,71428,783

114,69624,748

165'146

65:7'54171

883.4522,865,949

services,r93

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312,1688,342,3308.156,570

185,7607,123,7361,516,825

285,31697,908

248,462277,005130,102

4,217275,244102,316

915740;106

6,856143,610101947

_90~386-105.833115.61576.4583,815

53,984536,229141,892522,532158,671175,069204,85853,461

1,863,796-'11,224,11651,968,917

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200,2426,816,7576,674545,

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196,40277,824

818.50176,628

198.942197;31387,0123;818

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sole proprietorship, 1991 · 2012-07-19 · sole proprietorships, 1991 figure c receipts and...

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