# Sole Proprietorship Returns, 2000 > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A251e9873fc37e511 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text Sole Proprietorship Returns, 2000 by Michael Parisi and Brian Balkovic N 6 6 onfarm sole proprietorship profits increased 3.3 percent for Tax Year 2000 to $214.7 billion. While a majority of the principal sole proprietorship industrial sectors reported increased growth in profits, a few sectors reported a decrease in growth. The largest percentage increase in profits for a major industrial sector was 12.4 percent for the real estate and rental leasing sector. The next largest percentage growth in profits for a major industrial sector was 9.4 percent for the administrative and support services sector [1], followed by a 6.4-percent growth reported by the professional, scientific, and technical services sector. Five major industrial sectors showed a decline in profits. The largest percentage decrease in profits was in the retail trade sector, with a 14.5-percent decrease, followed by the construction sector with a 5.8-percent decrease. However, these two sectors were the largest sole proprietorship sectors (with respect to receipts) totaling about one-third of all business receipts. The Tax Year 2000 level of sole proprietorship profits coincided with growth of both receipts and deductions: total business receipts increased 5.3 percent to $1,021.0 billion, while total business deductions grew 5.9 percent to $806.4 billion. With a 19.4 percent rise, the finance and insurance sector reported the largest percentage increase in receipts, followed by a 14.0-percent growth in receipts reported by the transportation and warehousing sector. The finance and insurance sector also reported the largest percentage increase in deductions at 24.0 percent for 2000. When inflation is taken into account, 2000 total nonfarm sole proprietorship profits increased 2.4 percent, receipts increased 7.2 percent, and deductions increased 8.6 percent. However, sole proprietorship deficits also increased by 17.3 percent in real terms from 1999, which represented the largest growth in deficits in recent years. Tax Year 1998 saw the use of the North American Industry Classification System (NAICS) for the first time. Because of the coding changes, comparisons between data from 1998–2000 with 1997 and prior years may show inconsistencies. A reason for this was many sole proprietorships under the NAICS system were classified in completely different industrial groups, which makes prior-year comparisons inappropriate. For example, in 1997, finance, insurance, and real estate were grouped by Standard Industrial Classification (SIC) codes as one industry, while under the NAICS system, the group has been split into two industrial sectors. The industrial sectors based on the NAICS codes, used for comparisons in this article with 1999 and future articles, are reported in Tables 1 and 2. This article was written by Michael Parisi and Brian Balkovic, economists with the Individual Returns Analysis Section, under the direction of Jeff Hartzok, Chief. Deductions ReturnsandReceipts The number of individual income tax returns reporting nonfarm sole proprietorship activity for 2000 increased 1.9 percent to over 17.9 million (Figure A)[2]. The two largest industrial sectors (in numbers of returns) showed a slight increase in the number of returns for Tax Year 2000; the professional, scientific, and technical services sector increased less than 0.05 percent and the retail sector 0.4 percent. The largest growth was found in the transportation and warehousing (12.5 percent) and the administrative and support (6.4 percent) sectors. Total business receipts (the sum of “income from sales and operations” and “other business income”) for all nonfarm sole proprietorship industries increased 5.3 percent, from $969.3 billion to $1,021.0 billion [3]. The finance and insurance sector showed the largest percentage increase in receipts, an increase of $16.7 billion or 19.4 percent. The transportation and warehousing sector receipts increased 14.0 percent, the second largest percentage increase in receipts for 2000. Three industrial sectors reported declines in business receipts for 2000, the largest being the retail trade sector with a 2.8 percent decline. The next largest decrease in receipts was wholesale trade with 1.1 percent. Other services was the third sector showing a decrease in receipts (0.6 percent). As shown in Figure B, total receipts increased 7.2 percent (in constant dollars). This was a larger percentage increase than the 4.0-percent increase in 1999 [4]. Total business deductions (“cost of sales and operations” plus business expenses, including expenses for home office) in current dollars increased 5.9 percent Sole Proprietorship Returns, 2000 Figure A Nonfarm Sole Proprietorship Returns, Receipts, and Deductions, by Selected Industrial Sectors, Tax Years 1999 and 2000 [Number of returns is in thousands--money amounts are in billions of dollars] Number of returns Industrial sector 1999 2000 Total business receipts Percentage 1999 2000 increase (1) (2) (3) Total business deductions Percentage 1999 2000 Percentage increase (4) increase (5) (6) (7) (8) (9) All nonfarm industries....................................................................................................... 17,575.6 17,904.7 1.9 969.3 1,021.0 5.3 761.4 806.4 5.9 Construction........................................................................................................................... 2,283.9 2,244.8 -1.7 154.2 6.2 160.5 4.0 125.9 133.8 Special trade contractors....................................................................................................... 1,763.9 1,764.1 (¹) 101.1 106.3 5.1 79.8 85.7 7.4 Wholesale trade........................................................................................................................... 360.0 371.3 3.1 43.0 42.6 -1.1 37.8 37.4 -1.0 Retail trade........................................................................................................................... 2,309.3 2,318.4 0.4 185.2 179.9 -2.8 Transportation and warehousing........................................................................................................................... 790.4 888.9 12.5 46.0 52.4 14.0 173.8 38.8 170.2 45.0 -2.1 15.8 Finance and insurance........................................................................................................................... 579.4 570.2 -1.6 86.4 103.1 19.4 72.0 89.3 24.0 Real estate and rental and leasing........................................................................................................................... 851.4 935.1 9.8 42.9 48.7 13.7 24.6 28.2 14.6 Real estate....................................................................................................... 788.7 871.4 10.5 Professional, scientific, and 39.4 44.8 13.7 21.5 24.5 14.0 technical services....................................................................................................... 2,443.7 2,444.8 (¹) 106.9 114.3 6.9 61.7 66.1 7.2 management and remediation services....................................................................................................... 1,455.9 1,549.2 6.4 37.3 40.2 7.9 Health care and social assistance........................................................................................................................... 1,520.4 1,595.4 4.9 82.8 87.0 5.1 26.7 47.1 28.6 50.1 7.3 6.3 Administrative and support and waste 16.2 4.5 5.2 16.9 Arts, entertainment, and recreation........................................................................................................................... 1,040.2 1,075.6 3.4 19.5 20.6 5.7 Child day care services....................................................................................................... 606.0 652.7 7.7 6.9 8.1 15.2 15.1 -0.8 Performing arts, spectator sports, 16.2 8.7 10.1 11.4 13.1 Other services........................................................................................................................... 2,007.4 1,725.7 -14.0 65.9 65.5 Personal and laundry services....................................................................................................... 1,104.6 1,073.6 -2.8 27.7 29.1 and related industries....................................................................................................... 876.3 917.4 4.7 14.9 -0.6 5.0 51.1 19.6 51.3 20.7 0.5 5.7 All other industries........................................................................................................................... 1,933.5 2,185.3 13.0 99.3 106.3 7.0 87.8 91.3 4.0 ¹ Less than 0.05 percent. NOTE: Detail may not add to totals because of rounding. Percentage increases were calculated before rounding. Figure B Nonfarm Sole Proprietorship Receipts, Deductions, and Profits, Tax Years 1988-2000 [Money amounts are in billions of dollars] Total business receipts Tax year Total business deductions Constant dollars Current 2 1 Net income less deficit Constant dollars Current increase dollars (3) (4) Constant dollars 2 Percentage Current increase dollars (5) (6) (7) (8) 1988............................................................................................................. 672.0 837.8 -545.7 680.3 -- 126.3 157.5 -- 1989............................................................................................................. 692.8 832.0 -0.7 1990............................................................................................................. 730.6 844.5 1.5 1991............................................................................................................. 712.6 794.8 -5.9 1992............................................................................................................. 737.1 802.6 1.0 1993............................................................................................................. 757.2 805.1 0.3 1994............................................................................................................. 790.6 823.5 2.3 1995............................................................................................................. 807.4 823.0 -0.1 1996............................................................................................................. 843.2 843.2 2.5 1997............................................................................................................. 870.4 853.7 1.2 1998............................................................................................................. 918.3 889.6 4.2 1999............................................................................................................. 969.3 925.2 4.0 2000............................................................................................................. 1,021.0 953.8 3.1 672.8 681.1 637.1 634.9 638.8 649.7 650.5 666.5 670.8 693.8 726.8 753.4 -1.1 1.2 -6.5 -0.3 0.6 1.7 0.1 2.5 0.6 3.4 4.7 3.7 132.7 141.4 141.5 154.0 156.5 166.8 169.3 176.8 186.6 202.3 207.9 214.7 159.4 163.4 157.8 167.7 166.4 173.7 172.5 176.8 183.1 196.0 198.5 200.6 1.2 2.6 -3.4 6.3 -0.8 4.4 -0.7 2.4 3.6 7.0 1.3 1.1 Amount Percentage 2 dollars (1) (2) 560.2 589.2 571.2 583.1 600.8 623.8 638.1 666.5 683.9 716.2 761.4 806.4 Amount Amount Percentage increase (9) ¹ Total business deductions are calculated before subtraction of nonallowable "passive" activity losses and any "passive loss" carryover from prior years. However, these losses (after subtraction) and any carryover are reflected in net income or deficit. Therefore, total business receipts minus total business deductions may not always equal net income or deficit. ² Constant dollars are based on the overall implicit price deflator for gross domestic product computed and reported by the U.S. Department of Commerce, Bureau of Economic Analysis, in the Survey of Current Business . The deflator represents the annual average of current-weighted prices, based on 1996 = 100. NOTE: Percentage increases were calculated before rounding. 7 Sole Proprietorship Returns, 2000 8 8 from $761.4 billion for 1999 to $806.4 billion for 2000 (Figure A) [5,6]. Arts, entertainment, and recreation; wholesale trade; and retail trade were the sole proprietorship principal sectors that did not show an increase in deductions for 2000. Sole proprietorships in the finance and insurance sector showed the largest percentage growth in deductions (24.0 percent). The transportation and warehousing sector reported an increase of 15.8 percent, representing the second largest growth in deductions. When allowing for inflation, business deductions increased 8.6 percent for 2000. Representing 48.0 percent of total 2000 business deductions, the cost of sales and operations was $387.4 billion (Figure C), a 4.7-percent increase from the 1999 level. Total business “expenses” (total business deductions minus the cost of sales and operations) were $419.0 billion for 2000, a 7.1-percent increase from the 1999 amount. Figure D graphically presents the main components of total business expenses. The largest component, salaries and wages, accounted for 15.2 percent of the total. For 2000, salaries and wages totaled $63.5 billion, a 3.7-percent increase from 1999 (Figure C). The next largest components of business expenses were cars and trucks (10.9 percent), rent on business property, machinery, and equipment (7.9 percent), and depreciation (7.7 percent). For 2000, these items were $45.7 billion, $33.2 billion, and $32.2 billion, respectively. Car and truck expenses showed a 12.1percent increase from 1999; rent on business property, machinery, and equipment a 5.7-percent increase; and depreciation a 5.1-percent increase. Depreciation deductions first began to decline for tax year 1986, following the enactment of the Tax Reform Act of 1986 (TRA86). TRA86 reduced the allowable depreciation deduction by lengthening the cost recovery periods and changing the depreciation methods for property placed in service after July 31, 1986. In constant dollars, depreciation deductions dropped 9.6 percent for 1989 and continued to decline through 1992 (Figure E). Beginning with 1993, the trend reversed and constant dollar depreciation increased every year through 2000, except for 1995, when it decreased 2.0 percent to $26.7 billion [7]. The 2000 depreciation deduction accounted for 4.0 percent of total business deductions. Depreciation deductions as a percentage of total business deduc- Figure C Components of Nonfarm Sole Proprietorship Business Deductions, Tax Years 1999 and 2000 [Money amounts are in millions of dollars] Business deductions 1999 2000 (1) (2) Percentage increase (3) 761,427.6 806,386.1 Business deductions, total ¹.......................................................................................................... 5.9 Cost of sales and operations.......................................................................................................... 370,079.2 387,381.1 4.7 Inventory, beginning of year.......................................................................................................... 31,540.5 32,412.5 2.8 Cost of labor.......................................................................................................... 28,723.3 29,278.7 1.9 Purchases.......................................................................................................... 255,539.3 268,790.0 5.2 41,757.4 43,195.5 Materials and supplies.......................................................................................................... 3.4 46,353.8 48,046.8 Other costs.......................................................................................................... 3.7 33,835.1 34,342.4 Inventory, end of year.......................................................................................................... 1.5 Business expenses, total.......................................................................................................... 391,348.4 419,005.0 7.1 Advertising expenses.......................................................................................................... 9,453.7 10,148.7 7.4 Bad debts from sales or services.......................................................................................................... 1,111.2 983.9 -11.5 Car and truck expenses.......................................................................................................... 40,787.0 45,711.2 12.1 Commissions.......................................................................................................... 11,228.4 11,621.5 3.5 Depletion.......................................................................................................... 387.0 685.0 77.0 Depreciation.......................................................................................................... 30,637.6 32,196.2 5.1 1,663.5 1,871.9 Employee benefit programs.......................................................................................................... 12.5 13,219.8 13,623.8 Insurance.......................................................................................................... 3.1 6,818.4 7,312.7 Legal and professional services.......................................................................................................... 7.2 Meals and entertainment deducted......................................................................................................... 4,031.5 4,664.7 15.7 Mortgage interest.......................................................................................................... 4,736.1 5,250.9 10.9 Other interest paid on business indebtedness.......................................................................................................... 6,488.4 6,982.0 7.6 Office expenses.......................................................................................................... 9,921.3 10,456.4 5.4 Pension and profit-sharing plans.......................................................................................................... 870.4 892.9 2.6 Rent on machinery and equipment......................................................................................................... 8,227.0 8,880.3 7.9 Rent on other business property.......................................................................................................... 23,190.5 24,342.2 5.0 Repairs.......................................................................................................... 11,697.3 12,280.5 5.0 61,204.4 63,485.5 Salaries and wages.......................................................................................................... 3.7 21,654.3 21,794.0 Supplies.......................................................................................................... 0.6 14,000.4 13,955.9 Taxes paid.......................................................................................................... -0.3 Travel.......................................................................................................... 8,089.6 8,457.3 4.5 Utilities.......................................................................................................... 18,466.2 19,381.9 5.0 Home office business deductions.......................................................................................................... 4,785.8 5,642.5 17.9 Other business deductions.......................................................................................................... 77,357.3 87,025.9 12.5 ¹ Includes returns with Schedule C-EZ attached. Because only a total is reported for business deductions on Schedule C-EZ, the totals shown in the statistics exceed the sum of the detailed deductions; the detailed deductions are, therefore, slightly understated. NOTE: Detail may not add to totals because of rounding. Percentage increases were calculated before rounding. tions (4.0 percent) remained well below the 1985 (pre-TRA86) level of 5.7 percent. Beginning with Tax Year 1992, certain smaller businesses could elect not to itemize depreciation and other business deductions by filing Schedule C-EZ, Net Profit From Business, a simplified version of Schedule C, Profit or Loss From Business. (Schedule C and Schedule C-EZ are the source of sole Sole Proprietorship Returns, 2000 Figure D Nonfarm Sole Proprietorship Total Business Expenses, Tax Year 2000 ¹ Type of expense Commissions 2.8 Repairs 2.9 Insurance 3.3 Taxes paid 3.3 Utilities 4.6 Supplies 5.2 Depreciation 7.7 Rent on business property, machinery, and equipment 7.9 Car and truck expenses 10.9 Salaries and wages 15.2 Other business deductions ² 36.2 0 5 10 15 20 25 30 35 40 Percent of total ¹ Total business expenses equal all business deductions minus cost of sales and operations. ² Other business deductions include: advertising expenses; bad debts; depletion; employee benefit programs; interest; legal and professional services; office expenses; pension and profit-sharing plans; travel, meals, and entertainment; and home office business deductions. Other business deductions also include all Schedule C-EZ deductions ($1.4 billion). NOTES: Percents are based on an estimated total business expense of $419.0 billion. Detail may not add to 100 percent because of rounding. Figure E Nonfarm Sole Proprietorship Net Income, Deficit, and Depreciation, Tax Years 1988-2000 [Money amounts are in billions of dollars] Current dollars Tax year Constant dollars 1 Percentage increase in constant dollars 1 Net income Deficit Depreciation Net income Deficit Depreciation Net income Deficit Depreciation (1) (2) (3) (4) (5) (6) (7) (8) (9) 1988.............................................................................................................. 145.5 19.2 26.1 181.4 23.9 32.5 -- -- -- 1989.............................................................................................................. 152.4 19.7 24.5 183.0 23.7 29.4 0.9 -1.2 -9.6 1990.............................................................................................................. 161.7 20.2 23.7 186.9 1991.............................................................................................................. 162.4 20.9 23.1 181.1 23.3 23.3 27.4 25.8 2.1 -3.1 -1.3 -0.2 -6.9 -6.0 1992.............................................................................................................. 173.5 19.5 23.3 188.9 21.2 25.4 4.3 -8.9 -1.5 1993.............................................................................................................. 177.0 20.5 25.0 188.2 21.8 26.6 -0.4 2.7 4.8 1994.............................................................................................................. 187.8 21.0 26.2 195.6 21.9 27.3 3.9 0.3 2.7 1995.............................................................................................................. 191.7 22.5 26.2 195.4 22.9 26.7 -0.1 4.7 -2.0 1996.............................................................................................................. 200.1 23.4 27.4 200.1 23.4 27.4 2.4 2.0 2.3 1997.............................................................................................................. 210.5 23.8 28.6 206.4 1998.............................................................................................................. 226.2 23.9 29.1 219.1 23.4 23.2 28.1 28.2 3.2 6.1 (²) -0.8 2.6 0.5 1999.............................................................................................................. 233.4 25.5 30.6 222.8 24.3 29.2 1.7 4.9 3.6 2000.............................................................................................................. 245.2 30.5 32.2 229.1 28.5 30.1 2.8 17.3 2.9 ¹ Constant dollars are based on the overall implicit price deflator for gross domestic product computed and reported by the U.S. Department of Commerce, Bureau of Economic Analysis, in the Survey of Current Business . The deflator represents the annual average of current-weighted prices, based on 1996 = 100. ² Less than 0.05 percent. NOTE: Percentage increases were calculated after rounding. 9 Sole Proprietorship Returns, 2000 proprietorship statistics.) Taxpayers could use Schedule C-EZ if they: had business expenses of $2,500 or less; used the cash accounting method; had no inventories; did not report a deficit from the business; had only one business as a sole proprietor; had no employees; were not required to file Form 4562, Depreciation and Amortization, for the business; claimed no deduction for home business expenses; and had no prior-year disallowed passive activity losses from the business. Since taxpayers using Schedule C-EZ did not itemize business deductions, the detailed deductions in Table 2 are slightly understated and will not add to the totals. Figure F presents the numbers and percentages of nonfarm sole proprietorship returns filed on Schedule C-EZ by industrial sector. Almost 2.7 million taxpayers filed Schedule C-EZ for Tax Year 2000. Of the returns filed for 2000 in the administrative and support services sector, taxpayers filed over 392 thousand Schedule C-EZ returns, or 25.4 percent. For 2000, business receipts from Schedule C-EZ filers totaled $14.7 billion, or 1.4 percent of total business receipts reported. However, the business 10 deductions reported on Schedule C-EZ returns accounted for only 0.2 percent of total business deductions for all industries. Even in the administrative and support services sector with its higher concentration of Schedule C-EZ filers, deductions reported on Schedule C-EZ accounted for only 0.6 percent of that sector’s total business deductions. ProfitsandLosses For 2000, a little over half of the principal industrial sectors reported increased sole proprietorship profits (net income less deficit). Figure B presents total profits for all industries (in both current and constant dollars) since 1988, while Figure G presents profits by industrial sector for 1999 and 2000 [8]. Total profits increased 3.3 percent from $207.9 billion for 1999 to $214.7 billion for 2000. The retail trade sector reported the largest percentage change in profits for 2000, decreasing 14.5 percent to $9.7 billion. The construction sector reported the second largest percentage decrease in profits with 5.8 percent. The largest increase was for the real estate and rental sector, which showed a 12.4-percent increase in Figure F Nonfarm Sole Proprietorship Returns with Schedule C-EZ, by Selected Industrial Sectors, Tax Year 2000 [Money amounts are in millions of dollars] Industrial sector Number of returns Total business receipts With Percentage On Percentage Schedule of Schedule of C-EZ total C-EZ total (2) (3) (5) (6) Total (1) All nonfarm industries.................................................................................................. 17,904,731 2,667,860 14.9 Construction.................................................................................................. 2,244,768 327,812 14.6 Total (4) Total business deductions On Total (7) Percentage Schedule of C-EZ total (8) (9) 1,020,957 14,700.5 1.4 806,386 1,357.4 0.2 160,451 1,965.1 1.2 133,755 148.3 0.1 (¹) Wholesale trade.................................................................................................. 371,327 25,408 6.8 42,551 178.3 0.4 37,407 17.2 Retail trade.................................................................................................. 2,318,369 203,558 179,910 1,041.0 0.6 170,202 125.7 0.1 Transportation and warehousing.................................................................................................. 888,927 95,151 52,416 10.7 524.4 1.0 44,962 75.9 0.2 8.8 Finance and insurance.................................................................................................. 570,191 55,421 9.7 103,108 383.4 0.4 89,264 29.2 (¹) Real estate and rental and leasing.................................................................................................. 935,076 60,918 6.5 48,728 581.7 1.2 28,200 38.9 0.1 2,420.5 2.1 66,145 208.5 0.3 Professional, scientific, and technical services.................................................................................................. 2,444,845 351,375 14.4 114,255 Administrative and support and waste management and remediation services.................................................................................................. 1,549,153 392,835 25.4 40,216 Health care and social assistance.................. 1,595,395 334,153 20.9 86,976 Arts, entertainment, and recreation.................................................................................................. 1,075,614 158,225 14.7 20,569 5.0 28,643 182.1 0.6 2.0 50,100 162.7 0.3 468.2 2.3 15,092 71.7 0.5 14.0 65,520 1,380.8 2.1 51,328 123.3 0.2 All other industries.................................................................................................. 2,185,345 420,559 19.2 106,257 1,971.3 1.9 91,287 173.9 0.2 Other services.................................................................................................. 1,725,721 242,445 ¹ Less than 0.05 percent. NOTE: Detail may not add to total because of rounding. 10 2,022.5 1,763.2 Sole Proprietorship Returns, 2000 Figure G proprietorship industrial sector for 2000, with 17.6 percent of all business receipts. Total receipts for Nonfarm Sole Proprietorship Profits, by Selected this sector, at $179.9 billion, were 2.8 percent less Industrial Sectors, Tax Years 1999 and 2000 than the $185.2 billion reported for 1999, while [Money amounts are in billions of dollars] deductions also decreased 2.1 percent. This resulted Net income less deficit in a 14.5-percent decline in profits, the largest Industrial sector Percentage 1999 2000 decrease in profits for all sectors (Figure G). increase (1) (2) (3) The second largest industrial sector was conAll nonfarm industries........................................................................................................................... 207.9 214.7 3.3 struction, with receipts totaling $160.5 billion. This Construction........................................................................................................................... 28.3 26.7 -5.8 amount was 15.7 percent of all sole proprietorship Special trade contractors........................................................................................................................... 21.3 20.6 -3.3 receipts for 2000, representing a 4.0-percent increase Wholesale trade........................................................................................................................... 5.3 5.2 -2.0 from the 1999 amount. Deductions likewise inRetail trade........................................................................................................................... 11.4 9.7 -14.5 Transportation and warehousing........................................................................................................................... 7.2 7.5 4.6 creased by 6.2 percent. Construction profits deFinance and insurance........................................................................................................................... 14.4 13.8 -3.9 creased 5.8 percent for 2000, totaling $26.7 billion. Real estate and rental and leasing........................................................................................................................... 18.3 20.5 12.4 Special trade contractors reported the largest portion Real estate........................................................................................................................... 17.9 20.3 13.4 (77.3 percent) of these profits. As a group, they Professional, scientific, and technical services........................................................................................................................... 45.2 48.1 6.4 showed an increase of 5.1 percent for receipts and a Administrative and support and waste decrease of 3.3 percent for profits. management and remediation services........................................................................................................................... 10.6 11.6 9.4 The third largest sector was professional, scienHealth care and social assistance........................................................................................................................... 35.6 36.9 3.5 tific, and technical services, which accounted for 11.2 Child day care services........................................................................................................................... 2.5 2.8 15.0 Arts, entertainment, and recreation........................................................................................................................... 5.4 5.4 0.5 percent of sole proprietorship receipts for 2000. Performing arts, spectator sports, Receipts increased 6.9 percent to $114.3 billion, and and related industries........................................................................................................................... 4.8 4.8 -0.5 deductions increased 7.2 percent to $66.1 billion, Other services........................................................................................................................... 14.8 14.2 -4.4 yielding a 6.4-percent increase in profits. Personal and laundry services........................................................................................................................... 8.1 8.4 3.4 All other industries........................................................................................................................... 11.5 15.1 31.4 The fourth largest sole proprietorship industrial NOTES: Detail may not add to totals because of rounding. Percentage sector with 10.1 percent of total receipts was the increases were calculated before rounding. finance and insurance sector. A 19.4-percent increase in receipts for this sector, accompanied by a 24.0-percent increase in deductions, led to a decrease profits for 2000. The administrative and support in profits (3.9 percent). sector had the second largest increase, with 9.4 percent. The professional, scientific, and technical Summary sector, the largest of the industrial sectors with respect Profits for nonfarm sole proprietorships for Tax Year to profits, showed a 6.4-percent increase in profits. 2000 grew 3.3 percent to a level of $214.7 billion. In In constant dollars, total profits increased 2.4 constant dollars, total nonfarm sole proprietorship percent for 2000 (Figure B), marking the fifth conprofits increased 2.4 percent. The real estate and secutive year of constant dollar growth in profits. rental leasing sector reported the largest percentage This growth was larger than the 1.3 percent growth growth in profits at 12.4 percent. The professional, of the previous year. Figure E presents net income scientific, and technical services sector had the and deficit separately between 1988 and 2000, in largest profits of any sector at $48.1 billion, or 22.4 current and constant dollars. For 2000, net income percent of total sole proprietorship profits (Figure I). (in constant dollars) increased 2.8 percent, and deficit For all sole proprietorships, receipts and deductions (in constant dollars) increased 17.3 percent. This increased 5.3 percent and 5.9 percent, respectively. was by far the largest growth in sole proprietorship The largest sole proprietorship industrial sector, based deficits in years. on business receipts was the retail trade sector, IndustryTrends Using receipts as a measure of business size, Figures A and H show that retail trade was the largest sole accounting for 17.6 percent of receipts. This sector suffered a 14.5-percent decrease in profits. The finance and insurance sector showed the largest percentage increase in both receipts and deductions, 11 Sole Proprietorship Returns, 2000 Figure H Nonfarm Sole Proprietorship Total Business Receipts, by Selected Industrial Sectors, Tax Year 2000 All other industries 10.4% Construction 15.7% Other services 6.4% Arts, entertainment, and recreation 2.0% Wholesale trade 4.2% Health care and social assistance 8.5% $1,021.0 billion Administrative and support and waste management and remediation services 3.9% Retail trade 17.6% Professional, scientific, and technical services 11.2% Transportation and warehousing 5.1% Real estate and rental and leasing 4.8% Finance and insurance 10.1% Note: Detail may not add to 100 percent because of rounding. 12 Figure I Nonfarm Sole Proprietorship Total Business Profits, by Selected Industrial Sectors, Tax Year 2000 All other industries 7.0% Construction 12.4% Other services 6.6% Wholesale trade 2.4% Arts, entertainment, and recreation 2.5% Retail trade 4.5% Transportation and warehousing 3.5% Health care and social assistance 17.2% $214.7 billion Finance and insurance 6.4% Real estate and rental and leasing 9.6% Administrative and support and waste management and remediation services 5.4% Professional, scientific, and technical services 22.4% 12 NOTES: Profits is a designation for "net income less deficit," shown elsewhere in this article. Detail may not add to 100 percent because of rounding. Sole Proprietorship Returns, 2000 reporting a 19.4-percent increase in receipts and a 24.0-percent increase in deductions. DataSourcesandLimitations The 2000 sole proprietorship estimates are based on a stratified probability sample of unaudited Individual Income Tax Returns, Forms 1040 and 1040PC (including electronically-filed returns), processed by the Internal Revenue Service during Calendar Year 2001. Returns in the sample were stratified based on: (1) the presence or absence of Schedule C, Profit or Loss From Business (Sole Proprietorship), or Schedule C-EZ, Net Profit From Business, and Schedule F, Farm Income and Expenses; (2) the larger of positive income or negative income (i.e., “adjusted gross income” before statutory adjustments); and (3) tax year. The returns were selected at rates that ranged from .05 percent to 100 percent. The 2000 nonfarm sole proprietorship data are based on a sample of 56,023 returns and a population of 18,130,483 returns [9]. The corresponding sample and population for the 1999 data were 50,730 and 17,792,887 returns, respectively. Since the data presented in this article are estimates based on a sample of returns filed, they are subject to sampling error. To properly use the statistical data estimates provided, the magnitude of the potential sampling error must be known; coefficients of variation (CV’s) are used to measure that magnitude. Figure J presents estimated coefficients of variation for the number of returns and money amounts for selected items and industrial sectors. Generally, the smaller the coefficient of variation, the more reliable the estimate is judged to be. The Appendix to this issue of the Bulletin discusses the reliability of estimates based on samples, and the use of coefficients of variation for evaluating the precision of estimates based on samples. NotesandReferences [1] Based on the 2000 NAICS system, the full name of the administrative and support services sector is administrative and support and waste management and remediation service sector. The waste management and remediation portion Figure J Nonfarm Sole Proprietorships: Coefficients of Variation for Selected Items, by Selected Industrial Sectors, Tax Year 2000 [Coefficients of variation are in percentages] Coefficients of variation Industrial sector Total business receipts ¹ Total business deductions Depreciation Net income (1) (2) (3) Deficit (4) (5) 0.69 0.77 1.40 All nonfarm industries........................................................................................................................... Construction........................................................................................................................... 2.54 2.68 4.02 Special trade contractors........................................................................................................................... 3.05 3.24 4.77 0.94 1.90 2.92 6.55 3.46 8.35 5.26 5.44 9.28 Wholesale trade........................................................................................................................... Retail trade........................................................................................................................... 2.34 2.34 4.14 Transportation and warehousing........................................................................................................................... 3.46 3.55 4.90 7.83 13.16 4.00 4.86 4.67 8.76 2.42 2.53 7.31 Finance and insurance........................................................................................................................... 3.64 4.00 6.08 Real estate and rental and leasing........................................................................................................................... Real estate........................................................................................................................... 3.86 4.31 6.06 Professional, scientific, and 4.48 6.49 4.38 7.77 4.48 9.01 2.28 2.77 3.68 technical services........................................................................................................................... Administrative and support and waste management and remediation services........................................................................................................................... 3.96 4.62 6.85 2.43 6.18 4.23 9.25 2.30 2.39 4.28 Health care and social assistance........................................................................................................................... 5.99 6.97 15.16 Child day care services........................................................................................................................... Arts, entertainment, and recreation........................................................................................................................... 4.49 4.52 7.54 Performing arts, spectator sports, 2.78 9.64 6.44 18.77 5.55 6.82 4.95 4.93 7.78 and related industries........................................................................................................................... Other services........................................................................................................................... 3.41 3.67 5.47 Personal and laundry services........................................................................................................................... 4.50 4.99 8.26 5.83 7.39 2.72 2.76 All other industries........................................................................................................................... ¹ Positive only. 3.74 4.02 8.30 5.32 11.58 3.78 4.93 13 Sole Proprietorship Returns, 2000 make up a small percentage of the overall numbers reported under this classification, which are detailed in Table 1. [2] For 2000, the 17,904,731 nonfarm sole proprietorship returns accounted for 19,863,507 nonfarm businesses. Actually, more businesses may have existed than those counted; processing for tax administration purposes allows only three businesses (reported on separate Schedules C) per return, and combines any remaining businesses on one (or more) of the three Schedules C. Statistics of Income--1981, Sole Proprietorship Returns contains a more detailed explanation of the relationship between proprietors and proprietorships. We estimate that 15,668 individual tax returns have four or more sole proprietorships attached to their returns. 14 For purposes of the statistics, if a proprietor owned more than one business, the statistics for each business were combined with those of the proprietor’s dominant business and included in the industrial group for that business activity. When this occurred, the sum of net incomes (for businesses reporting a positive net income) reduced by the sum of net deficits (for businesses reporting a deficit) yielded the profits for a specific industrial group. The North American Industry Classification System (NAICS) was used to classify data by industries for 2000. These classifications were applied on a “per business” (rather than on a “per establishment”) basis for Statistics of Income by combining various industry groups, although businesses were further combined as described above. While the wording of the industry titles used for the sole proprietorship statistics diverges somewhat from that appearing in NAICS, the definitions are consistent. [3] Statistics for “business receipts, total” in Table 2 represent the total receipts of the business, mainly gross receipts from sales and operations. Business receipts also include miscellaneous business receipts, such as incidental sales of scrap, shown separately in the statistics as “other business income.” However, business 14 receipts exclude incidental investment income received through the business. Examples of such incidental investment income are interest, dividends, income or loss from rents or royalties, and capital or ordinary gain or loss from the sale of investment and business property. Sole proprietors report incidental investment income, in combination with non-business related investment income, as part of their total incomes on their Individual Income Tax Returns. [4] Based on the overall implicit price deflator for Gross Domestic Product (GDP). See U.S. Department of Commerce, Bureau of Economic Analysis, Survey of Current Business, August 2001. Indices used for this article were: Year Indices Year Indices 1988 1989 1990 1991 1992 1993 1994 80.2 83.2 86.5 89.7 91.8 94.1 96.0 1995 1996 1997 1998 1999 2000 98.1 100.0 102.0 103.2 104.8 107.4 [5] Sole proprietors report personal, i.e., nonbusiness, income and expense items apart from business income or loss, which is reported on the attached Schedule C, Profit or Loss From Business (or, to a lesser extent, on Schedule CEZ, Net Profit From Business). Salaries paid to owners qualify as personal income, not as a business expense, and are, therefore, part of the owner’s taxable income. Similarly, sole proprietors deduct charitable contributions made through the business as personal expenses on Schedule A, Itemized Deductions. However, the owner of a sole proprietorship may choose to deduct any foreign taxes paid as a business expense, unless the owner elects to claim these taxes as a credit against U.S. income tax. [6] Business deductions include the home office business deduction. After 1990, home office expenses were calculated separately on Form 8829, Expenses for Business Use of Your Home , and the deductible portion brought forward to Sole Proprietorship Returns, 2000 Schedule C. In some cases, these expenses were limited. Prior to 1990, these expenses were not limited and were included with other expenses, such as depreciation deductions, utilities, and “other” expenses on Schedule C. [7] The increase in the depreciation deduction for 1993 may be attributed, in part, to a provision of the Omnibus Budget Reconciliation Act of 1993 (OBRA93). The cost of certain tangible property (as described in Internal Revenue Code section 179) may be treated as a current expense rather than a capital expenditure subject to depreciation deductions. The provision of OBRA93 (related to these expenses) increased the maximum amount of investment certain small businesses could immediately deduct on property placed in service after 1992, from $10,000 to $17,500. Following the enactment of this provision, the deduction increased 32.4 percent to $13.5 billion for 1993. Again, a change in law increased the depreciation deduction amount to $19,000 for 1999, and $20,000 for 2000. [8] Net income minus deficit (loss) before Federal income tax yields profits. Proprietors compute their tax on total “taxable income,” which includes their business profits, plus any other income. [9] The difference between the number of returns in the population and the total number of returns in Tables 1 and 2, is mainly due to returns in which Schedule C income was moved to other income or wages to avoid double counting of taxpayers for Gross Domestic Product calculations. In addition, data from amended returns and tentative returns are not reflected in these statistics. Source: IRS Statistics of Income Bulletin, Summer 2002, Publication 1136 (Rev. 08-2002.) 15 Sole Proprietorship Returns, 2000 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with and without net income Rent paid on other business 1 property Interest paid 1,2 deduction Payroll (5) (6) (7) (8) 24,342,191 164,715 12,232,846 356,761 92,764,228 1,780,517 214,715,298 1,533,202 Animal production (including breeding of cats and dogs)......................................................................................................................... 27,687 621,489 148,885 1,772 3,967 19,077 30,337 -243,068 Industrial sector Number of returns Business receipts (1) (2) Rent paid Depreciation on machinery 1 deduction and 1 equipment (3) (4) All nonfarm industries......................................................................................................................... 17,904,731 1,020,957,283 32,821,787 8,880,267 Agriculture, forestry, hunting, and fishing......................................................................................................................... 277,546 16,510,654 1,507,617 156,490 1,2 Net income less deficit Forestry and logging (including forest nurseries, 95,088 35,538 153,456 615,837 540,520 Fishing......................................................................................................................... 82,774 2,911,631 350,662 *1,536 Hunting and trapping......................................................................................................................... 7,966 157,452 15,324 *62 Support activities for agriculture and forestry......................................................................................................................... 109,998 5,550,828 364,706 58,033 timber tracts)......................................................................................................................... 49,121 7,269,254 50,123 *20,333 54,754 87,533 4,514 92,180 166,619 *3,509 964,215 672,137 -25,486 589,098 Mining......................................................................................................................... 106,642 5,893,403 628,040 399,147 21,786 29,807 192,134 245,573 545,461 Oil and gas extraction......................................................................................................................... 89,550 4,640,416 247,216 Coal mining......................................................................................................................... *114 *20,293 *94 8,587 4 *( ) 26,390 -- 165,764 -- 88,438 -- 312,412 *3,044 Metal ore mining......................................................................................................................... 2,986 *40,766 *2,893 *67 *133 *14,836 -19,791 Nonmetallic mineral mining and quarrying......................................................................................................................... 5,363 495,920 76,449 *7,458 *841 19,328 73,756 18,129 *2,847 *14,526 *2,509 *16,945 *6,908 *642 *68,542 *12,851 231,668 46,063 *7,928 Support activities for mining......................................................................................................................... 8,628 696,009 67,459 Utilities......................................................................................................................... 14,020 257,837 9,995 Construction......................................................................................................................... 2,244,768 160,450,751 1,411,201 924,594 1,535,559 24,452,224 26,688,557 Land subdivision and land development......................................................................................................................... 21,949 2,734,677 121,896 32,470 Residential building construction......................................................................................................................... 336,696 39,000,667 802,120 161,786 13,138 148,504 120,548 398,006 221,488 4,979,758 380,030 4,482,769 Nonresidential building construction......................................................................................................................... 66,158 7,317,044 161,303 60,124 33,328 65,278 901,662 711,598 Heavy construction ......................................................................................................................... 55,838 5,076,518 471,030 Special trade contractors......................................................................................................................... 1,764,126 106,321,846 4,096,209 186,358 970,463 15,861 713,764 109,665 842,062 677,933 17,671,384 487,420 20,626,740 Manufacturing......................................................................................................................... 352,497 28,300,584 16 5,652,557 1,018,546 286,165 966,884 342,326 4,056,343 4,301,132 Food manufacturing......................................................................................................................... 23,495 3,063,600 94,365 Textile and textile product mills......................................................................................................................... 2,306 219,285 *3,910 13,950 *626 141,023 *2,617 27,165 *1,847 289,878 *51,715 158,475 65,726 Apparel......................................................................................................................... 16,011 1,760,160 33,596 21,319 148,888 10,275 471,384 145,122 Leather and allied products......................................................................................................................... *1,517 *140,810 *4,128 Wood products......................................................................................................................... 37,212 2,137,960 119,247 *1,371 32,504 *1,455 34,770 *1,184 31,645 *49,431 251,552 *25,026 289,073 *239 *7,042 *26 *23,033 *33,792 Printing and related support activities......................................................................................................................... 38,907 3,999,554 103,243 67,332 Petroleum and coal products......................................................................................................................... *53 *88 *36 -- Paper products......................................................................................................................... *3,241 *190,044 *8,151 152,342 -- 55,761 -- 554,048 -- 639,634 *-4,440 Chemical manufacturing......................................................................................................................... 6,086 406,344 11,514 *4,059 *4,443 *39,548 61,875 Plastics, rubber, clay, refractory, and glass products......................................................................................................................... 25,989 1,031,229 42,383 9,357 38,993 Nonmetallic mineral products......................................................................................................................... 2,523 475,937 *14,427 *10,252 *2,743 *2,457 44,165 *3,010 150,579 95,106 112,655 48,322 Primary metal industries......................................................................................................................... 2,379 331,632 *8,592 *77 *251 *1,158 *52,563 53,693 Fabricated metal products......................................................................................................................... 37,042 3,801,021 202,139 Machinery......................................................................................................................... 25,299 3,524,503 188,585 41,485 44,587 140,121 41,734 42,157 36,693 584,882 721,939 458,759 808,822 *36 *1,606 -- *16,435 83,453 Electrical equipment, appliance, and components......................................................................................................................... 8,919 654,844 18,589 *1,219 Transportation equipment......................................................................................................................... 9,478 840,104 20,744 *11,684 Computer and electronic products......................................................................................................................... 9,569 274,236 *9,831 *8,637 *24,909 *12,188 *10,010 *24,842 224,275 138,553 70,694 Furniture and related products......................................................................................................................... 55,066 2,722,556 85,558 16,945 129,978 22,011 189,135 686,179 Medical equipment and supplies......................................................................................................................... 4,273 496,997 9,064 Other miscellaneous manufacturing......................................................................................................................... 43,135 2,229,681 40,442 *672 10,053 *33,813 51,903 *3,809 34,779 *65,928 200,069 128,937 296,781 154,561 512,613 290,144 1,518,277 5,154,763 Durable goods, including machinery, wood, metals, etc.......................................................................................................................... 194,186 22,006,402 288,422 95,167 219,704 Nondurable goods, including food, fiber, chemicals, etc.......................................................................................................................... 177,141 20,544,219 298,783 59,394 292,909 155,723 134,422 984,661 533,616 2,858,379 2,296,384 Wholesale trade......................................................................................................................... 371,327 42,550,621 Retail trade......................................................................................................................... 2,318,369 179,910,060 587,205 870,356 5,061,788 1,987,142 10,790,255 9,748,895 Motor vehicle and parts dealers......................................................................................................................... 122,809 31,441,314 270,988 67,445 Furniture and home furnishing stores......................................................................................................................... 52,698 6,399,133 136,710 26,258 2,760,173 321,818 324,972 353,064 63,062 1,378,684 615,612 1,089,826 462,535 Electronic and appliance stores......................................................................................................................... 39,704 5,687,023 87,092 200,200 50,116 538,885 471,337 Building material and garden equipment and supplier dealers......................................................................................................................... 57,523 6,843,025 155,699 43,576 94,743 Food and beverage stores......................................................................................................................... 120,382 29,427,755 278,113 141,301 733,917 113,319 271,056 676,838 1,750,016 463,023 1,207,310 24,156 Health and personal care stores......................................................................................................................... 107,729 7,107,761 96,877 44,511 159,003 47,267 343,341 885,333 Gasoline stations......................................................................................................................... 30,101 25,653,103 278,198 Clothing and accessories stores......................................................................................................................... 94,652 11,388,491 130,297 75,502 95,956 337,438 682,350 280,075 124,938 1,406,997 825,367 374,478 804,081 Sporting goods, hobby, book, and music stores......................................................................................................................... 139,536 8,313,839 131,441 45,269 16 457,299 76,500 498,824 341,932 General merchandise stores......................................................................................................................... 34,749 3,771,467 48,635 Miscellaneous store retailers......................................................................................................................... 440,071 23,542,711 530,455 22,190 158,651 160,107 1,265,638 34,445 381,055 287,180 1,926,535 255,865 1,122,695 Nonstore retailers......................................................................................................................... 1,078,413 20,334,438 125,542 324,303 192,246 541,975 2,270,480 Footnotes at end of table. 615,666 Sole Proprietorship Returns, 2000 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with and without net income Industrial sector Number of returns Business receipts (1) (2) Rent paid Depreciation on machinery 1 deduction and 1 equipment (3) Rent paid on other business 1 property Interest paid deduction1,2 Payroll 1,2 Net income less deficit (5) (6) (7) (8) (4) Transportation and warehousing......................................................................................................................... 888,927 52,416,402 5,068,503 1,558,872 517,337 1,242,066 3,856,064 7,503,568 Air and rail transportation......................................................................................................................... 14,564 423,824 105,617 5,815 14,268 32,804 19,301 34,517 Water transportation......................................................................................................................... 3,887 419,192 39,852 General freight trucking, local......................................................................................................................... 195,362 14,376,234 1,505,059 *11,183 353,262 *2,237 76,067 8,675 315,078 5,091 1,582,984 75,150 2,138,884 General freight trucking, long-distance and specialized freight trucking......................................................................................................................... 287,898 26,341,315 2,939,110 730,689 Urban transit......................................................................................................................... *1,941 *17,941 *1,117 -- 167,228 *238 719,342 *505 1,693,145 -- 2,635,489 *2,372 Interurban and rural bus transportation......................................................................................................................... *459 *66,524 *271 -- -- *167 *22,811 *22,294 Taxi and limousine service......................................................................................................................... 126,177 3,374,162 93,135 292,296 School, employee, and charter bus industry......................................................................................................................... 17,845 833,412 107,497 55,202 131,547 *3,820 78,070 21,828 *23,462 72,162 993,599 165,783 *292 *5,171 *12,713 57,706 ** **3,062 ** **1,803 ** **1,019 ** **21,747 30,401 69,416 30,290 70,363 37,868 16,746 191,617 206,162 217,162 1,104,533 Warehousing and storage facilities......................................................................................................................... 2,599 198,296 10,985 1,663 Information......................................................................................................................... 282,636 7,113,216 318,255 171,500 17,925 165,423 4,010 82,903 25,597 593,596 34,333 1,893,135 15,212 21,103 15,462 159,799 407,900 Motion picture and sound recording......................................................................................................................... 64,293 2,093,084 140,812 110,384 85,109 11,998 103,033 663,484 Broadcasting and telecommunications......................................................................................................................... 50,804 1,198,855 71,423 37,715 27,307 Information services and data processing services......................................................................................................................... 114,287 1,961,384 61,200 8,188 31,904 15,093 40,350 94,866 235,898 240,330 581,421 1,055,417 776,642 3,949,181 13,848,405 Credit intermediation and related activities......................................................................................................................... 76,351 2,916,966 82,308 14,467 92,784 Securities, commodity contracts, other financial investments......................................................................................................................... 152,818 77,075,564 206,590 67,752 256,617 99,339 498,406 83,165 1,834,786 725,232 3,576,537 7,244 56,486 7,378 18,056 54,300 22,210 11,281 117,810 48,208 128,654 995,773 72,362 Securities and commodity exchanges......................................................................................................................... 752 2,625,686 475 *52 *3,195 Other financial investment activities (investment advice)......................................................................................................................... 102,926 55,440,145 144,406 55,061 182,315 8,032 395,809 *61 1,657,428 -8,969 2,388,716 Other transit and ground passenger transportation......................................................................................................................... 12,111 277,295 *40,214 *2,896 Pipeline transportation......................................................................................................................... ** ** ** ** Scenic and sightseeing transportation......................................................................................................................... **8,229 **178,189 **30,096 **6,050 Support activities for transportation (including motor vehicle towing)......................................................................................................................... 35,132 1,500,338 127,106 Couriers and messengers......................................................................................................................... 182,725 4,409,680 68,445 Publishing industries......................................................................................................................... 53,252 1,859,894 44,820 Finance and insurance......................................................................................................................... 570,191 103,107,877 782,373 335,443 Investment bankers and securities dealers......................................................................................................................... 8,514 6,563,090 7,814 4,944 Securities brokers......................................................................................................................... 33,087 11,903,590 40,524 6,764 Commodity contracts brokers and dealers......................................................................................................................... 7,540 543,053 13,371 *929 Insurance agents, brokers, and related activities......................................................................................................................... 341,021 23,115,346 493,475 253,224 706,017 178,897 2,031,229 9,546,636 Insurance agencies and brokerages......................................................................................................................... 280,104 20,869,748 427,558 227,295 Other insurance related activities......................................................................................................................... 60,917 2,245,598 65,917 25,929 661,668 44,348 171,775 7,122 1,933,035 98,194 8,704,755 841,881 Real estate and rental and leasing......................................................................................................................... 935,076 48,727,512 2,057,888 486,745 924,383 925,553 1,131,659 20,542,795 1,136,900 392,647 733,741 719,362 887,280 20,297,745 and self storage)......................................................................................................................... 24,399 1,567,775 131,945 Real estate......................................................................................................................... 871,441 44,815,040 Lessors of real estate (including miniwarehouses 8,172 67,753 133,561 106,735 213,712 Offices of real estate agents, brokers, property managers, and appraisers......................................................................................................................... 721,700 38,426,967 870,358 345,097 584,958 436,048 676,777 18,588,462 Other activities related to real estate......................................................................................................................... 125,342 4,820,298 134,597 39,377 81,030 149,753 103,768 1,495,571 Rental and leasing services......................................................................................................................... 63,635 3,912,472 920,988 94,099 Automotive equipment rental and leasing......................................................................................................................... 13,849 553,788 235,564 *13,278 190,643 1,899 206,191 46,377 244,379 *10,490 245,050 -38,942 Consumer electronics and appliances rental......................................................................................................................... *563 *17,817 *878 -- *29 *1,885 *860 *8,475 *4,240 135,097 *811 10,057 *5,110 92,372 *11,379 13,348 General rental centers and other consumer goods rental......................................................................................................................... 17,140 780,348 69,927 49,603 35,696 20,756 47,214 43,436 Commercial and industrial machinery and equipment rental and leasing......................................................................................................................... 21,509 1,662,169 518,580 27,374 13,681 126,305 88,333 207,354 Professional, scientific, and technical services......................................................................................................................... 2,444,845 114,255,129 3,137,186 851,298 2,792,368 847,364 8,799,082 48,116,862 1,286,998 153,669 199,831 47,949 3,328,196 559,399 13,191,817 1,424,674 Formal wear and costume rental......................................................................................................................... *1,028 *48,156 *4,219 Video tape and disc rental......................................................................................................................... 9,546 850,194 91,818 -*3,843 Legal services......................................................................................................................... 321,978 30,214,158 447,193 232,507 Office of certified public accountants......................................................................................................................... 48,297 3,431,459 135,133 12,595 Other accounting services......................................................................................................................... 314,029 6,884,334 243,234 63,822 205,206 111,941 764,983 2,873,022 260,650 178,259 71,947 40,941 1,366,314 876,224 4,342,850 1,666,899 Engineering services......................................................................................................................... 96,436 4,981,402 168,142 21,035 74,671 Drafting, building inspections, and geophysical surveying......................................................................................................................... 41,228 835,643 25,638 *9,835 *5,758 22,734 *1,588 307,295 *58,507 1,955,502 470,715 Surveying and mapping (except geophysical) services......................................................................................................................... 19,889 734,248 31,295 *3,482 *1,709 *5,427 118,723 237,108 *1,256 *5,565 *12,627 Architectural, engineering, and related services......................................................................................................................... 240,017 12,668,590 406,275 89,488 Architectural services......................................................................................................................... 80,624 6,078,328 179,277 54,823 Testing laboratories......................................................................................................................... *1,839 *38,970 *1,923 Footnotes at end of table. *313 *253 17 Sole Proprietorship Returns, 2000 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with and without net income Industrial sector Number Business of returns receipts (1) (2) Rent paid Depreciation on machinery 1 deduction and 1 equipment (3) (4) Rent paid on other Interest paid business 1 property deduction (5) (6) 1,2 Net income Payroll 1,2 (7) less deficit (8) Professional, scientific, and technical services --Continued Specialized design services......................................................................................................................... 189,533 6,778,570 234,467 48,031 152,052 16,703 283,906 1,598,213 Computer systems design services......................................................................................................................... 220,800 7,097,299 286,845 28,912 72,472 30,431 430,930 2,829,064 Other professional, scientific, and technical services......................................................................................................................... 1,110,192 47,180,719 1,384,039 375,942 661,321 368,561 2,065,353 21,857,222 Management, scientific, and technical consulting services......................................................................................................................... 597,932 25,656,953 639,808 172,222 278,818 168,217 580,126 14,510,395 Scientific research and development services......................................................................................................................... 23,035 742,934 15,689 1,769 4,995 *1,841 42,732 337,496 Advertising and related services......................................................................................................................... 89,555 4,818,381 129,151 51,467 Market research and public opinion polling......................................................................................................................... 21,806 829,958 21,929 15,066 69,510 6,703 26,122 7,443 132,318 44,933 1,538,428 288,239 Other miscellaneous services......................................................................................................................... 377,864 15,132,493 577,463 135,419 301,296 164,938 1,265,244 5,182,663 Administrative and support and waste management and remediation services......................................................................................................................... 1,549,153 40,216,345 1,814,637 447,004 532,664 420,717 5,104,165 11,575,802 Administrative and support services......................................................................................................................... 1,529,777 38,888,082 1,708,851 432,792 523,188 397,359 4,986,325 11,336,844 Waste management and remediation services......................................................................................................................... 19,376 1,328,263 105,786 14,212 9,476 23,358 117,839 238,958 Educational services......................................................................................................................... 352,295 4,804,001 163,780 68,197 238,016 34,429 285,139 1,746,044 Health care and social assistance......................................................................................................................... 1,595,395 86,976,383 2,158,760 607,238 3,504,784 938,563 11,969,217 36,875,624 Ambulatory health care services......................................................................................................................... 776,359 75,340,402 1,737,900 510,539 3,231,951 Offices of physicians (except mental health specialist)......................................................................................................................... 183,687 26,130,623 399,557 178,229 924,701 746,786 144,226 10,865,248 3,098,243 33,086,459 13,506,828 Offices of physicians, mental health specialist......................................................................................................................... 32,571 2,374,521 60,735 6,130 123,470 13,523 171,068 1,275,917 Offices of dentists......................................................................................................................... 85,832 26,435,152 761,118 121,026 922,706 383,336 5,645,177 9,804,477 Offices of chiropractors......................................................................................................................... 40,682 4,234,374 146,134 43,079 294,349 79,218 498,119 1,683,739 Offices of optometrists......................................................................................................................... 15,399 2,642,571 64,953 24,922 135,679 Offices of mental health practitioners and social therapists......................................................................................................................... 150,743 6,493,888 133,880 67,927 493,000 36,543 39,623 469,032 328,884 664,455 3,416,742 Offices of podiatrists......................................................................................................................... 9,306 1,206,918 33,589 13,032 139,652 8,841 126,347 379,030 Outpatient care centers and other miscellaneous 18 21,428 93,890 13,186 119,268 1,156,628 Medical and diagnostic laboratories......................................................................................................................... 15,613 1,310,282 24,480 21,751 health practitioners......................................................................................................................... 100,032 2,593,245 73,710 48,516 13,949 234,078 456,286 Home health care services......................................................................................................................... 112,269 1,410,288 30,247 Other ambulatory health care services (including 22,211 9,112 91,188 606,485 ambulance services, blood and organ banks)......................................................................................................................... 30,225 508,539 9,497 *1,950 33,778 135,874 11,065 *5,229 83,845 *5,417 *312 *325 *8,104 *36,563 Nursing and residential care facilities......................................................................................................................... 59,857 2,414,985 75,953 17,819 Social assistance......................................................................................................................... 102,925 1,084,601 36,765 5,601 46,898 59,918 111,324 5,838 486,544 32,979 516,847 401,439 Child day care services......................................................................................................................... 652,727 8,056,208 306,378 67,861 165,705 74,289 576,342 2,834,317 Arts, entertainment, and recreation......................................................................................................................... 1,075,614 20,568,744 1,377,909 207,319 645,777 227,965 820,441 5,375,362 Performing arts, spectator sports, and related industries......................................................................................................................... 917,406 16,234,217 999,746 169,379 400,020 118,233 467,630 4,811,755 Museums, historical sites, and similar institutions......................................................................................................................... *700 *1,310 --*4 Amusement, gambling, and recreation industries......................................................................................................................... 157,507 4,333,217 378,163 37,940 245,753 -109,732 -352,811 *-511 564,117 Accommodation, food services, and drinking places......................................................................................................................... 322,460 37,345,294 1,379,107 334,107 2,161,197 Hospitals......................................................................................................................... 3,526 80,187 *1,763 1,118,390 6,295,522 2,245,602 208,036 684,233 686,318 311,958 and bed and breakfast inns)......................................................................................................................... 29,759 4,137,205 361,977 22,599 113,055 RV (recreational vehicle) parks and recreational camps......................................................................................................................... 19,619 766,924 121,084 1,079 15,460 483,271 130,618 503,431 55,985 268,529 3,918 Accommodation......................................................................................................................... 70,772 5,894,094 565,567 26,407 Travel accommodation (including hotels, motels, 2,729 79,522 70,345 126,901 39,511 Food services and drinking places......................................................................................................................... 251,688 31,451,200 813,539 307,700 Rooming and boarding houses......................................................................................................................... 21,393 989,965 82,507 1,953,161 434,157 5,609,204 1,933,644 4,068,307 849,559 6,991,632 14,192,461 Auto repair and maintenance......................................................................................................................... 295,956 23,001,043 898,244 233,425 890,807 380,064 Automotive mechanical and electrical repair and maintenance......................................................................................................................... 145,747 11,943,065 462,074 100,199 477,230 182,274 3,014,904 1,388,979 2,778,737 1,392,374 Other services......................................................................................................................... 1,725,721 65,520,118 2,490,176 Automotive body shops......................................................................................................................... 90,976 7,007,238 265,115 835,182 84,476 221,361 106,443 1,057,809 932,578 (including oil change, lubrication, and car washes)......................................................................................................................... 59,233 4,050,740 171,055 48,750 192,215 Miscellaneous repairs......................................................................................................................... 356,167 13,384,528 519,241 108,068 317,591 91,346 133,360 568,115 1,093,502 453,784 3,007,020 Personal and laundry services......................................................................................................................... 1,073,598 29,134,547 1,072,691 2,883,226 8,406,704 Other auto repair and maintenance 493,689 2,859,909 336,136 and similar organizations......................................................................................................................... 226,867 2,933,690 81,884 21,925 24,430 17,544 *11,371 1,498,270 Unclassified establishments......................................................................................................................... 250,384 3,098,660 56,092 Footnotes at end of table. 40,352 34,739 46,442 101,121 1,283,295 Religious, grantmaking, civic, professional 18 Sole Proprietorship Returns, 2000 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with net income Rent paid on other business 1 property Interest paid 1,2 deduction Payroll (12) (13) (14) (15) (16) 6,951,630 19,288,067 7,760,648 78,682,837 245,230,626 Agriculture, forestry, hunting, and fishing......................................................................................................................... 175,698 13,483,282 934,650 107,887 127,138 217,092 1,437,638 2,525,045 Animal production (including breeding of cats and dogs)......................................................................................................................... 6,447 321,539 29,687 *1,083 *1,569 Forestry and logging (including forest nurseries, 3,774 *14,977 33,947 35,107 36,817 *18,701 34,944 106,181 52,817 *58 54,262 434,940 127,730 *2,055 857,935 672,248 848,912 *20,779 949,159 Industrial sector Number of returns Business receipts (9) (10) Rent paid Depreciation on machinery 1 deduction and 1 equipment (11) All nonfarm industries......................................................................................................................... 13,307,842 875,098,239 23,356,091 timber tracts)......................................................................................................................... 39,370 5,963,572 469,364 70,626 Fishing......................................................................................................................... 54,848 2,494,998 247,925 *1,183 Hunting and trapping......................................................................................................................... *3,127 *78,258 *5,284 -Support activities for agriculture and forestry......................................................................................................................... 71,906 4,624,915 182,390 34,995 Mining......................................................................................................................... 70,152 4,580,821 Net income 1,2 263,219 20,443 18,111 61,357 179,998 1,325,648 Oil and gas extraction......................................................................................................................... 59,665 3,502,322 160,713 Coal mining......................................................................................................................... *111 *20,293 *63 7,372 4 *( ) 16,693 -- 48,058 -- 59,770 -- 999,597 *7,194 Metal ore mining......................................................................................................................... *4 *38,623 *2,893 *60 *111 *13,878 *3,196 Nonmetallic mineral mining and quarrying......................................................................................................................... 3,054 396,947 56,678 *7,331 Support activities for mining......................................................................................................................... 7,318 622,637 44,259 *2,847 *271 *1,087 8,254 *4,935 54,776 *51,575 51,108 264,554 *1,506 Utilities......................................................................................................................... 4,810 204,666 *8,289 *14,526 *11,116 *290 *8,878 68,596 Construction......................................................................................................................... 1,885,190 142,900,615 4,540,006 1,146,324 694,649 1,128,153 21,431,092 29,331,756 Land subdivision and land development......................................................................................................................... 14,378 2,172,616 97,977 30,782 Residential building construction......................................................................................................................... 282,375 34,675,770 696,045 139,352 8,735 97,654 65,604 299,188 88,803 4,492,848 519,007 5,033,488 Nonresidential building construction......................................................................................................................... 53,658 6,212,722 119,933 32,793 26,181 48,476 683,077 819,788 Heavy construction ......................................................................................................................... 43,145 4,002,047 316,720 Special trade contractors......................................................................................................................... 1,491,635 95,837,460 3,309,332 164,515 778,882 11,796 550,284 75,133 639,753 508,883 15,657,481 631,753 22,327,720 744,349 233,537 740,498 253,168 3,515,126 5,043,865 39,842 5,026 71,401 18,767 176,267 292,977 Textile and textile product mills......................................................................................................................... *2,270 *219,185 *3,910 Apparel......................................................................................................................... 12,648 1,543,192 29,221 *626 14,049 *2,617 139,118 *1,709 4,791 *51,715 409,607 *67,270 175,480 Leather and allied products......................................................................................................................... *1,490 *110,811 *4,128 Wood products......................................................................................................................... 24,972 1,876,089 94,794 Paper products......................................................................................................................... *3,240 *189,299 *8,100 *1,343 30,058 *239 *8 28,953 *7,024 *1,184 18,154 -- *43,055 186,667 *22,942 *25,699 348,908 *33,848 Printing and related support activities......................................................................................................................... 23,263 3,595,614 77,977 58,051 129,110 38,407 490,765 718,664 -- -- -- *48 Chemical manufacturing......................................................................................................................... 3,443 345,461 *2,013 *1,338 *4,059 Plastics, rubber, clay, refractory, and glass products......................................................................................................................... 19,851 837,692 24,703 *7,826 16,438 *7 38,811 *27,686 126,725 85,870 185,852 Manufacturing......................................................................................................................... 241,827 24,870,957 Food manufacturing......................................................................................................................... 13,038 2,468,293 Petroleum and coal products......................................................................................................................... *4 *85 *11 -- Nonmetallic mineral products......................................................................................................................... 2,502 359,624 *13,386 *6,125 *280 *2,752 *63,285 57,636 Primary metal industries......................................................................................................................... 2,378 314,855 *8,592 Fabricated metal products......................................................................................................................... 23,363 3,289,211 151,263 *77 38,877 *251 85,163 *1,158 32,587 *52,545 543,224 53,970 556,102 Machinery......................................................................................................................... 23,302 3,222,274 30,277 39,598 31,948 675,771 848,739 *1,606 *6,330 -*3,982 *14,380 *24,177 90,575 157,174 155,838 Computer and electronic products......................................................................................................................... 6,601 259,754 *3,860 *36 Electrical equipment, appliance, and components......................................................................................................................... 7,358 564,892 16,882 *1,203 Transportation equipment......................................................................................................................... 6,020 746,029 *16,944 *11,513 *23,736 *7,230 *214,343 80,563 Furniture and related products......................................................................................................................... 35,460 2,345,701 56,305 16,908 105,442 17,962 154,157 754,181 Medical equipment and supplies......................................................................................................................... 3,569 492,355 *8,874 Other miscellaneous manufacturing......................................................................................................................... 27,056 2,090,541 27,707 *672 9,293 *33,813 45,548 *3,809 29,911 *62,622 175,193 129,668 380,642 114,464 383,587 205,382 1,178,095 5,860,281 Durable goods, including machinery, wood, metals, etc.......................................................................................................................... 138,359 19,443,371 213,434 60,476 143,821 Nondurable goods, including food, fiber, chemicals, etc.......................................................................................................................... 122,870 18,085,850 194,394 53,989 239,766 101,154 104,229 740,803 437,292 3,249,671 2,610,610 Wholesale trade......................................................................................................................... 261,228 37,529,221 Retail trade......................................................................................................................... 1,247,151 149,910,801 407,827 1,666,590 593,193 3,632,353 1,200,322 8,597,204 15,455,174 45,783 238,862 249,064 1,101,265 1,501,581 Furniture and home furnishing stores......................................................................................................................... 34,081 5,412,799 95,162 12,295 Electronic and appliance stores......................................................................................................................... 22,945 4,760,937 54,000 13,416 249,864 134,833 41,783 36,674 512,281 450,222 682,733 634,430 Motor vehicle and parts dealers......................................................................................................................... 87,664 26,668,146 205,557 Building material and garden equipment and supplier dealers......................................................................................................................... 47,669 5,776,546 121,793 34,975 83,561 94,135 533,081 594,072 Food and beverage stores......................................................................................................................... 92,257 25,792,593 224,316 Health and personal care stores......................................................................................................................... 59,100 6,563,363 64,868 111,518 19,132 581,634 142,044 203,576 22,282 1,478,703 310,880 1,512,886 1,023,424 Gasoline stations......................................................................................................................... 21,237 20,533,627 61,644 289,543 159,835 1,129,331 547,601 73,694 545,816 86,768 674,670 1,168,835 Sporting goods, hobby, book, and music stores......................................................................................................................... 74,605 6,481,702 53,689 33,302 General merchandise stores......................................................................................................................... 21,174 3,148,169 28,931 6,535 258,300 139,150 49,200 21,167 362,744 242,994 753,425 341,553 Miscellaneous store retailers......................................................................................................................... 220,332 18,209,100 265,617 97,785 797,516 161,074 1,479,059 2,467,708 Nonstore retailers......................................................................................................................... 513,915 16,775,678 Footnotes at end of table. 83,113 171,232 74,764 321,974 4,226,926 183,661 Clothing and accessories stores......................................................................................................................... 52,171 9,788,141 89,104 279,893 19 Sole Proprietorship Returns, 2000 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with net income Industrial sector Number of returns Business receipts (9) (10) Rent paid Depreciation on machinery 1 deduction and 1 equipment (11) Rent paid on other business 1 property Interest paid deduction1,2 Payroll 1,2 (13) (14) (15) (16) (12) Transportation and warehousing......................................................................................................................... 741,160 43,300,820 3,427,734 1,216,716 Net income 410,895 873,232 2,709,584 8,886,337 Air and rail transportation......................................................................................................................... 12,771 275,097 26,710 *3,090 6,146 7,872 *5,362 136,853 Water transportation......................................................................................................................... 3,469 374,936 *20,431 General freight trucking, local......................................................................................................................... 166,874 11,771,179 1,057,790 *11,147 296,496 *9 61,560 *1,771 226,425 *692 1,147,604 96,879 2,404,952 General freight trucking, long-distance and specialized freight trucking......................................................................................................................... 221,681 20,818,501 1,960,873 474,079 Urban transit......................................................................................................................... *1,940 *16,898 --- 122,948 -- 499,366 -- 1,099,173 -- 3,364,554 *3,906 Interurban and rural bus transportation......................................................................................................................... *459 *66,524 *271 -- -- *167 *22,811 *22,294 Taxi and limousine service......................................................................................................................... 110,339 3,212,453 68,328 289,859 School, employee, and charter bus industry......................................................................................................................... 16,462 766,544 86,469 54,300 128,138 *1,355 77,684 9,774 *20,774 70,107 1,027,759 182,379 *239 *5,126 *11,339 65,812 ** **1,829 ** **47 ** ** ** **54,129 23,780 54,551 19,049 52,040 27,307 15,352 138,725 180,491 271,927 1,217,049 Warehousing and storage facilities......................................................................................................................... 2,374 148,624 *8,133 *486 Information......................................................................................................................... 186,055 6,314,548 211,261 161,284 *17,582 121,960 *2,341 37,579 *12,506 524,019 37,845 2,424,815 15,043 15,142 10,818 129,885 471,892 Motion picture and sound recording......................................................................................................................... 38,690 1,812,568 78,545 107,843 59,606 10,128 93,469 822,897 Broadcasting and telecommunications......................................................................................................................... 36,739 1,099,425 56,754 35,872 18,819 Information services and data processing services......................................................................................................................... 69,646 1,744,937 41,539 *2,527 28,394 8,986 7,648 74,393 226,272 342,681 787,345 890,697 277,215 3,336,656 16,613,993 Credit intermediation and related activities......................................................................................................................... 52,306 2,593,801 60,127 7,637 64,913 Securities, commodity contracts, other financial investments......................................................................................................................... 94,748 42,329,843 145,814 56,266 191,953 33,166 90,318 72,036 1,333,399 991,762 5,447,359 5,310 50,558 *1,239 5,082 13,196 *4,403 *9,895 100,936 *12,748 284,043 1,153,834 206,916 Securities and commodity exchanges......................................................................................................................... *410 *612,345 *150 *1 -Other financial investment activities (investment advice)......................................................................................................................... 64,346 28,764,325 107,100 46,008 134,846 *188 67,449 -1,209,820 *15,002 3,787,563 Other transit and ground passenger transportation......................................................................................................................... 10,234 232,567 *24,784 *2,896 Pipeline transportation......................................................................................................................... ** ** ** ** Scenic and sightseeing transportation......................................................................................................................... **5,577 **166,139 **9,554 **6,031 Support activities for transportation (including motor vehicle towing)......................................................................................................................... 27,395 1,275,823 98,678 Couriers and messengers......................................................................................................................... 161,585 4,175,535 65,713 Publishing industries......................................................................................................................... 40,980 1,657,618 34,424 Finance and insurance......................................................................................................................... 404,119 66,617,344 642,797 20 298,283 Investment bankers and securities dealers......................................................................................................................... 5,059 3,974,986 6,229 *4,487 Securities brokers......................................................................................................................... 22,921 8,487,855 30,872 5,188 Commodity contracts brokers and dealers......................................................................................................................... 2,012 490,332 1,463 *584 Insurance agents, brokers, and related activities......................................................................................................................... 257,065 21,693,700 436,856 234,379 633,831 153,731 1,931,221 10,174,872 Insurance agencies and brokerages......................................................................................................................... 209,886 19,633,472 384,036 211,382 Other insurance related activities......................................................................................................................... 47,179 2,060,228 52,820 22,997 595,803 38,027 150,294 3,437 1,855,376 75,845 9,199,837 975,034 Real estate and rental and leasing......................................................................................................................... 715,838 44,096,639 1,173,708 388,864 676,164 412,941 850,400 22,172,407 838,864 340,526 580,017 351,494 695,754 21,577,483 and self storage)......................................................................................................................... 14,836 1,059,103 61,024 Real estate......................................................................................................................... 677,026 41,607,449 Lessors of real estate (including miniwarehouses *1,083 26,207 55,694 37,053 373,360 Offices of real estate agents, brokers, property managers, and appraisers......................................................................................................................... 570,764 36,135,337 708,680 308,174 506,236 214,929 587,552 19,344,055 Other activities related to real estate......................................................................................................................... 91,426 4,413,008 69,161 31,269 47,574 80,871 71,149 1,860,067 Rental and leasing services......................................................................................................................... 38,811 2,489,190 334,843 48,337 Automotive equipment rental and leasing......................................................................................................................... 9,614 288,890 31,657 *7,617 96,146 *893 61,447 6,898 154,646 *7,425 594,925 53,711 Consumer electronics and appliances rental......................................................................................................................... *555 *10,780 *237 -- -- *39 -- *10,294 *4,240 68,222 *811 *5,263 *5,110 *41,789 *11,379 37,244 General rental centers and other consumer goods rental......................................................................................................................... 10,436 432,281 20,816 *18,040 *15,139 *2,835 *29,796 109,323 Formal wear and costume rental......................................................................................................................... *1,028 *48,156 *4,219 Video tape and disc rental......................................................................................................................... 5,371 461,633 38,487 -*173 Commercial and industrial machinery and equipment rental and leasing......................................................................................................................... 11,807 1,247,450 239,426 22,508 7,653 45,601 70,527 372,974 Professional, scientific, and technical services......................................................................................................................... 1,877,869 106,912,529 2,416,449 703,775 2,407,308 637,464 7,759,640 51,696,066 178,916 39,452 3,052,813 534,488 13,703,947 1,456,803 Legal services......................................................................................................................... 266,459 29,132,431 404,652 212,448 Office of certified public accountants......................................................................................................................... 45,098 3,310,398 123,430 12,562 Other accounting services......................................................................................................................... 267,643 6,517,893 182,806 50,549 190,086 83,231 669,010 3,068,998 200,756 143,380 61,620 35,250 1,242,541 761,933 4,619,998 1,755,484 Engineering services......................................................................................................................... 73,484 4,251,055 135,618 18,655 49,909 Drafting, building inspections, and geophysical surveying......................................................................................................................... 29,412 820,481 18,661 *9,835 *5,758 18,167 *1,588 301,551 *58,482 2,109,931 502,078 Surveying and mapping (except geophysical) services......................................................................................................................... 18,919 733,258 31,295 *3,482 *1,709 *5,427 118,723 237,220 *1,188 *1,851 *15,285 Architectural, engineering, and related services......................................................................................................................... 193,883 11,369,673 338,424 72,711 Architectural services......................................................................................................................... 71,207 5,533,807 151,323 40,739 20 1,178,248 142,083 Testing laboratories......................................................................................................................... *861 *31,072 *1,526 Footnotes at end of table. -- -- Sole Proprietorship Returns, 2000 Table 1.--Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors Classified with the North American Industry Classification System--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Businesses with net income Industrial sector Number of returns Business receipts Depreciation 1 deduction Rent paid on machinery and 1 equipment Rent paid on other business 1 property Interest paid deduction Payroll (9) (10) (11) (12) (13) (14) (15) (16) 15,261 24,846 234,138 90,055 253,118 243,494 1,764,175 415,050 1,822,335 3,279,451 23,744,532 15,539,768 Net income Professional, scientific, and technical services --Continued Specialized design services......................................................................................................................... 131,839 6,277,050 196,589 24,190 110,263 Computer systems design services......................................................................................................................... 150,602 6,348,426 180,982 21,933 51,619 Other professional, scientific, and technical services......................................................................................................................... 822,345 43,956,659 989,566 309,381 534,254 Management, scientific, and technical consulting services......................................................................................................................... 455,024 24,017,759 460,562 133,223 210,088 Scientific research and development services......................................................................................................................... 18,381 685,159 12,458 *755 Advertising and related services......................................................................................................................... 68,774 4,474,642 100,351 45,892 Market research and public opinion polling......................................................................................................................... 12,219 754,148 12,677 *14,576 Other miscellaneous services......................................................................................................................... 267,947 14,024,950 403,518 114,936 Administrative and support and waste management and remediation services......................................................................................................................... 1,273,783 35,550,719 1,319,975 322,147 *2,135 52,119 6,597 263,315 *1,413 22,097 *2,777 117,795 *21,290 117,075 38,478 1,172,282 396,472 1,662,193 342,552 5,803,548 403,483 268,877 4,001,180 12,920,343 Administrative and support services......................................................................................................................... 1,260,930 34,381,874 1,230,695 309,104 Waste management and remediation services......................................................................................................................... 12,854 1,168,845 89,279 13,043 Educational services......................................................................................................................... 282,206 4,323,231 118,733 53,242 Health care and social assistance......................................................................................................................... 1,326,848 83,243,509 1,913,623 520,701 394,453 9,030 186,649 3,166,790 249,798 19,079 21,585 782,846 3,908,812 92,368 196,929 11,420,372 12,656,718 263,624 1,957,148 38,233,690 Ambulatory health care services......................................................................................................................... 651,736 73,140,130 1,631,859 462,146 2,957,053 Offices of physicians (except mental health specialist)......................................................................................................................... 158,334 25,345,985 379,618 164,039 855,685 Offices of physicians, mental health specialist......................................................................................................................... 25,819 2,303,426 55,708 5,470 106,235 Offices of dentists......................................................................................................................... 81,016 26,156,687 748,535 114,921 909,158 Offices of chiropractors......................................................................................................................... 29,761 4,062,100 126,276 39,738 247,968 652,313 119,224 13,523 362,482 65,591 10,548,157 2,994,476 170,627 5,578,286 488,202 33,893,588 13,792,686 1,294,582 9,857,268 1,750,105 Offices of optometrists......................................................................................................................... 13,184 2,572,201 63,148 24,404 129,614 Offices of mental health practitioners and social therapists......................................................................................................................... 123,421 6,177,976 123,577 55,957 446,883 Offices of podiatrists......................................................................................................................... 7,304 1,111,895 27,133 *10,434 124,841 Outpatient care centers and other miscellaneous health practitioners......................................................................................................................... 78,455 2,385,921 65,249 18,284 61,335 35,769 28,901 5,963 441,753 304,798 110,260 674,692 3,511,642 395,645 5,831 84,145 1,235,531 Medical and diagnostic laboratories......................................................................................................................... 12,901 1,263,574 19,144 15,935 44,000 11,062 214,945 492,357 Home health care services......................................................................................................................... 94,973 1,336,009 15,337 *11,013 Other ambulatory health care services (including ambulance services, blood and organ banks)......................................................................................................................... 26,568 424,356 8,134 *1,950 Hospitals......................................................................................................................... *3,187 *61,710 *1,350 *5,171 *13,585 *921 86,679 735,702 17,748 -- *3,045 -- 73,987 -- 153,378 *43,304 Nursing and residential care facilities......................................................................................................................... 47,192 1,906,978 52,082 12,521 33,862 Social assistance......................................................................................................................... 77,874 939,197 22,144 *4,281 36,659 Child day care services......................................................................................................................... 546,859 7,195,494 206,188 36,582 139,215 Arts, entertainment, and recreation......................................................................................................................... 624,707 17,000,016 654,900 105,712 335,695 Performing arts, spectator sports, and related industries......................................................................................................................... 518,158 14,156,248 510,370 85,299 216,806 78,656 *4,293 47,584 92,417 59,831 341,730 *29,817 500,668 619,976 363,223 657,483 523,105 3,116,211 7,893,331 6,989,104 Museums, historical sites, and similar institutions......................................................................................................................... *357 *990 ---Amusement, gambling, and recreation industries......................................................................................................................... 106,192 2,842,778 144,531 20, [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A251e9873fc37e511. Public record. Not legal advice.