sole proprietorship, 1991 · 2012-07-19 · sole proprietorships, 1991 figure c receipts and...
TRANSCRIPT
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.
Sole Proprietorships, 1991
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
Sole Proprietorships, 1991
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
Sole Proprietorships, 1991
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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8
Sole Proprietorships, 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]
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
Depreciationdeduction
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
Sole Proprietorships, 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 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 .....................................
Footnotes at end of table.
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
Depreciationdeduction
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
Rent paidon machinery
andequipment
0 ?)
3,250,154101,411
71.11514,382
245
Rent paidon otherbusiness
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
Sole Proprietorships, 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,
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
Rent paidon machinery
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
Rent paidon otherbusiness
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
Interest paiddeduction'
(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
Footnotes at end of table.
Sole Proprietorships, 1991
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
Depreciationdeduction
$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
Rent paidon machinery
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
Interest paiddeduction'
(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
Sole Proprietorships, 1991
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
Depreciationdeduction
. 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
Rent paidon machinery
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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Sole Proprietorships, 1991
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 :
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 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
Footnotes at end of table.
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,
Sole Proprietorships, 1991
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
BUSINESSES WITH ANDWITHOUT NET INCOME
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 less deficit I ...............................Net income I ................................................Deficit I ........................................................
BUSINESSES WITH NET INCOME
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...................................................
Footnotes at end of table.
(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
Sole Proprietorships, 1991
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
BUSINESSES WITH ANDWITHOUT NET INCOME
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 .................................
Other business deductions ..........................
Not income less deficit I ......................
Net Income I ................. ..................
Deficit ~ .......................................................
BUSINESSES WITH NET INCOME
Number of returns.........................................
Business receipts, total................................
Income from sales and operations ..............
Other business Income ................................
Business deductions, total...........................
Costof
sales and operations.i.....................
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 ............................... ..........
Dopletion.....................................................
Depreciation ................................................
Employee benefit programs........................
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
Sole Proprietorships, 1991
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
BUSINESSES WITH ANDWITHOUT NET INCOME
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 yew ....................
Cost of labor............................................
Purchase ...............................................
Materials and supplies .............................
Other costs..............................................
Inventory, end of yew..............................
Advertising expenses ..................................
Bad debts from sates 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
Office 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...............................
Not income ' ................................................
Deficit I ........................................................
BUSINESSES WITH NET INCOME
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 indebtedness
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 .........................................................
Business use of home.................................
Other business deductions ..........................
Net Income I ...................................................
Footnotes at end of table.
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
Sole Proprietorships, 1991
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
BUSINESSES WITH ANDWITHOUT NET INCOME
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...................................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 ........................................................
BUSINESSES WITH NET INCOME
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 ...................................................
Footnotes at end of table.
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
Sole Proprietorships, 1991
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
BUSINESSES WITH ANDWITHOUT NET INCOME
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 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 .....................................................
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 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...............................
Not income I ................................................
Deficit I ........................................................
BUSINESSES WITH NET INCOME
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 indebtedness....
Office expenses ...........................................
Pension and profit-sharing plans .................
Rent on machinery and equipment .............
Sent 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.
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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Sole Proprietorships, 1991
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
BUSINESSES WITH ANDWITHOUT NET INCOME
Number of returns .........................................
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 ........................................................
BUSINESSES WITH NET INCOME
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..................................................
Footnotes at end of table.
(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
Sole Proprietorships, 1991
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
Not income status, item
BUSINESSES WITH ANDWITHOUT NET INCOME
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.............................
Advertising expenses ..................................
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..................................................
Footnotes at end of table.
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
Sole Proprietorships, 1991
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
Not income status, item
BUSINESSES WITH ANDWITHOUT NET INCOME
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 ........................................................
BUSINESSES WITH NET INCOME
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...................................................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
Sole Proprietorships, 1991
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
BUSINESSES WITH ANDWITHOUT NET INCOME
: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 ......................................................
Legal and professional services..................
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 ................... ;............
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 ............................ .................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 '~..................... . ...........................
Footnotes at end of table.
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
~ *204242,387166,734.
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
AN otheramusementand recrea-tion serAces-~92
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
7",752
200,2426,816,7576,674545,
11~12:21124,BU,6261,170,984
196,40277,824
818.50176,628
198.942197;31387,0123;818
.191,47885,126
417,694* 5,04988,23160,305-76,583'48,56074,66348,852
3,68347'444~
386,65582,033
393,637119,01131.739
51:659'.1,140,379
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