RETURNS OF ACTIVE CORP

Table 2.4. Balance Sheet, Income Statement, and Selected Items, by Size of Total Assets, Tax Year 2015
(All figures are estimates based on samples--money amounts are in thousands of dollars)

Item Total assets

Zero assets $1 under $100

(1) (2) (3)

Number of returns 4,487,336 885,622 1,910,187
Total assets 4,144,561,136 0 55,293,312
Cash 594,538,595 0 23,674,204
Trade notes and accounts receivable 945,621,150 0 2,723,462
Less: Allowance for bad debts 15,092,867 0 194,905
Inventories 506,901,479 0 4,240,503
U.S. government obligations 64,128,675 0 * 12,358
Tax-exempt securities 43,115,127 0 0
Other current assets 242,476,682 0 2,011,746
Loans to shareholders 73,846,039 0 3,581,120
Mortgage and real estate loans 86,249,057 0 79,036
Other investments 524,308,390 0 1,398,378
Depreciable assets 1,936,017,560 0 104,238,470
Less: Accumulated depreciation 1,218,938,924 0 89,592,108
Depletable assets 21,370,915 0 96,087
Less: Accumulated depletion 10,580,949 0 * 9,190
Land 138,031,458 0 611,322
Intangible assets (amortizable) 185,477,288 0 7,824,329
Less: Accumulated amortization 73,487,579 0 5,906,319
Other assets 100,579,040 0 504,817
Total liabilities 4,144,561,136 0 55,293,312
Accounts payable 471,142,325 0 4,142,177
Mortgages, notes, bonds payable in less than 1 year 339,880,188 0 5,016,887
Other current liabilities 799,952,206 0 10,655,689
Loans from shareholders 271,598,482 0 41,529,808
Mortgages, notes, bonds payable in 1 year or more 724,136,399 0 11,840,167
Other liabilities 155,612,922 0 3,578,135
Net worth, total 1,382,238,615 0 -21,469,551
Capital stock 99,569,333 0 9,349,243
Additional paid-in capital 490,922,539 0 35,416,148
Retained earnings, unappropriated 877,759,780 0 -63,048,318
Less: Cost of treasury stock 86,013,038 0 3,186,624
Total receipts 7,504,357,192 121,443,235 557,126,299
Business receipts 7,346,364,503 115,853,833 549,101,771
Net gain, noncapital assets 19,112,715 3,196,137 851,486
Tax-exempt interest 1,766,583 d * 85,052
Other receipts 137,113,391 d 7,087,990
Total deductions 7,045,542,365 d 502,998,062
Cost of goods sold 4,448,049,578 44,616,987 168,369,312
Compensation of officers 272,857,766 8,015,052 63,967,749
Salaries and wages 838,237,834 12,807,443 82,591,343
Repairs and maintenance 49,885,644 1,557,903 5,511,206
Bad debts 12,030,252 d 391,723
Rents paid 188,637,786 5,662,511 26,631,681
Taxes and licenses 152,894,126 3,039,927 16,722,891
Interest paid 41,420,947 809,126 1,937,906
Amortization 11,605,908 223,386 458,103
Depreciation 101,856,607 1,891,225 4,810,064
Depletion 847,664 * 10,949 * 39,950
Advertising 62,165,459 1,337,527 5,793,852
Pension, profit-sharing, etc., plans 31,129,469 537,009 3,288,527
Employee benefit programs 75,354,629 793,223 4,122,248
 Net loss, noncapital assets 2,123,491 312,793 90,814
Other deductions 756,445,205 28,140,590 118,270,691
Total receipts less total deductions 458,814,827 d 54,128,237
Net income (less deficit) from a trade or business 457,048,244 11,255,830 54,043,185
Portfolio income (less deficit) distributed to shareholders 90,239,977 14,310,434 3,618,498
Interest income 8,152,480 116,551 55,473
Dividends 10,257,961 45,073 147,862
Royalties 2,235,990 64,246 197,844
Net short-term capital gain (loss) 1,418,091 30,882 -6,907
Net long-term capital gain (loss) 68,175,455 14,053,682 3,224,225
Real estate rental net income (less deficit) 11,387,904 55,607 253,522
Net Income (less deficit) from other rental activity 930,886 3,394 44,541
Total net income (less deficit) 559,607,011 25,625,264 57,959,746
Total income tax before credits 323,774 * 7,647 0
Notes:
* Estimate should be used with caution because of the small number of sample returns on which it is based.
d - To avoid disclosure of information for specific corporations, these data have been deleted. Data are included in appropriate totals.
Detail may not add to total because of rounding. See "Explanation of Terms" and "Description of the Sample and Limitations of the Data."
[1] Size of total assets is in thousands of dollars, except for the third asset column which should be read as $1 under $100,000.
Source: IRS, Statistics of Income Division: 2015 Publication 16, November 2019.
 RETURNS OF ACTIVE CORPORATIONS, FORM 1120S
Tax Year 2015

Size of total assets [1]

$1,000 under $5,000 under $10,000 under $25,000 under

$100 under $250 $250 under $500 $500 under $1,000
$5,000 $10,000 $25,000 $50,000

(4) (5) (6) (7) (8) (9) (10)

635,971 397,209 278,205 285,690 47,325 29,353 9,209
101,008,278 140,366,177 193,915,382 598,393,339 330,393,650 447,759,926 317,280,792
33,247,100 37,313,664 38,324,721 99,708,506 51,072,580 59,648,102 36,689,588
6,436,962 11,222,333 20,292,006 100,812,764 72,020,691 93,644,725 73,637,479
* 19,008 495,984 d 754,214 d 1,547,146 1,296,690
9,711,726 12,607,017 21,335,058 77,715,483 58,875,072 94,518,425 63,233,375
d d 0 417,919 * 93,846 122,467 733,091
d d d 473,829 d 862,730 1,162,735
4,419,689 7,590,847 13,283,157 42,007,722 21,233,592 30,298,144 21,290,072
7,225,189 8,947,808 9,469,667 17,900,483 7,694,626 6,714,018 3,809,555
* 128,004 524,289 1,693,746 4,130,923 2,951,642 3,148,506 2,461,312
3,163,231 6,849,203 10,515,517 44,571,233 26,053,573 44,971,898 35,312,733
110,221,515 135,599,218 d 393,531,904 d 200,627,981 134,519,767
83,540,305 97,335,982 d 251,268,972 d 121,836,142 79,062,625
* 210,387 * 76,277 * 70,050 2,021,761 481,599 1,153,277 1,480,081
* 131,931 * 28,107 * 39,138 1,271,470 195,201 548,993 619,235
2,654,813 6,660,057 13,234,881 38,855,007 14,894,497 15,064,904 9,520,303
13,394,549 14,850,485 16,865,338 30,197,995 11,590,780 16,151,060 11,320,679
7,618,680 7,060,704 7,473,495 13,686,619 5,251,265 6,117,773 3,656,314
d d d 13,029,085 5,666,090 10,883,741 6,744,887
101,008,278 140,366,177 193,915,382 598,393,339 330,393,650 447,759,926 317,280,792
6,197,044 9,288,362 15,316,908 65,770,075 41,212,286 54,039,961 39,033,870
6,251,526 9,444,192 11,327,874 41,601,698 35,213,759 65,869,851 44,033,606
12,339,546 11,860,147 16,044,095 53,410,168 31,934,717 40,715,036 34,562,479
26,542,310 24,585,539 33,393,902 70,937,007 20,920,420 22,304,096 11,870,298
25,455,516 35,403,063 53,904,761 150,149,391 65,604,914 72,342,323 52,720,464
-412,992 4,723,871 5,422,394 22,969,698 8,419,415 13,298,726 9,774,344
24,635,327 45,061,003 58,505,447 193,555,302 127,088,139 179,189,933 125,285,729
9,060,819 8,529,835 10,037,287 20,978,939 7,736,860 10,538,375 5,904,995
29,170,538 40,246,187 37,914,350 94,289,857 42,659,358 49,984,316 29,031,528
-11,764,270 610,921 17,851,847 94,392,970 83,501,668 127,716,737 97,549,115
1,831,759 4,325,940 7,298,036 16,106,465 6,809,747 9,049,495 7,199,908
493,359,155 447,102,622 519,468,986 1,327,985,979 709,830,408 958,185,253 602,675,106
485,914,761 438,152,556 510,900,578 1,309,118,981 696,979,933 941,587,192 591,311,737
492,117 639,586 703,957 2,699,564 850,957 1,613,892 939,883
2,444 6,996 d 61,830 34,297 79,946 71,024
6,949,833 8,303,485 d 16,105,604 11,965,221 14,904,224 10,352,462
452,623,477 409,990,766 d 1,251,909,300 670,438,269 914,183,621 576,321,621
190,211,102 176,414,732 262,759,045 777,059,566 473,317,714 691,691,327 440,193,590
39,395,523 31,783,613 27,187,737 44,294,425 17,819,866 15,763,545 8,036,219
76,996,077 76,360,774 68,830,757 161,620,990 69,100,771 80,611,336 49,078,443
4,123,767 4,570,608 4,854,175 9,445,205 4,059,811 4,013,629 2,599,638
d 429,218 d 2,117,961 984,970 1,295,256 858,352
22,624,560 17,178,240 18,356,924 33,787,039 14,493,690 16,516,859 8,761,469
15,067,872 13,340,646 13,543,433 29,973,833 12,705,182 14,496,027 8,668,254
2,193,224 2,295,774 2,873,295 7,139,873 3,280,567 4,137,241 2,896,770
832,355 1,103,306 905,114 1,660,392 547,798 1,071,706 687,963
5,104,192 5,550,920 6,795,193 15,596,345 7,602,839 11,082,822 8,498,775
d d * 25,292 * 30,090 48,108 90,097 82,457
6,161,278 3,948,249 4,778,868 11,355,316 4,789,962 6,601,777 3,820,662
2,879,115 3,175,768 2,583,206 4,894,880 2,104,613 2,459,508 1,824,362
3,593,682 3,861,165 4,366,877 13,303,995 8,495,910 10,056,625 6,701,571
 d d d 234,485 62,455 135,052 170,059
82,978,560 69,910,798 65,137,910 139,394,904 51,024,012 54,160,815 33,443,040
40,735,677 37,111,856 d 76,076,680 39,392,139 44,001,632 26,353,484
40,733,233 37,104,860 35,702,182 76,014,849 39,357,842 43,921,687 26,282,460
5,290,112 2,059,334 1,826,092 10,445,041 13,308,217 6,634,574 7,698,901
90,689 194,891 271,941 1,459,694 565,468 862,155 652,339
810,124 167,479 346,534 558,504 400,112 1,122,703 761,197
* 53,389 * 26,039 184,452 235,829 230,328 85,877 197,666
-7,809 -7,978 26,465 41,703 70,551 137,965 -121,401
4,343,719 1,678,904 996,700 8,149,312 12,041,758 4,425,874 6,209,100
829,712 1,049,375 1,157,785 3,606,002 903,063 1,067,081 690,975
19,858 37,657 130,059 304,610 -69,402 132,048 19,160
46,872,916 40,251,225 38,816,118 90,370,501 53,499,720 51,755,389 34,691,495
0 d * 2,942 96,050 18,949 d 56,065
$50,000 under
$100,000 or more
$100,000

(11) (12)
4,339 4,225
302,193,803 1,657,956,479
33,183,504 181,676,626
73,155,959 491,674,769
1,225,163 8,372,011
47,320,755 117,344,067
4,283,485 58,445,706
2,981,602 37,389,576
18,797,022 81,544,691
3,084,895 5,418,677
4,654,829 66,476,769
41,891,263 309,581,362
117,645,255 402,229,356
67,081,515 207,081,331
1,346,248 14,435,148
686,147 7,051,537
8,080,563 28,455,109
10,373,228 52,908,845
2,962,775 13,753,635
7,350,796 46,634,292
302,193,803 1,657,956,479
32,730,513 203,411,129
31,762,452 89,358,343
52,066,452 536,363,877
8,701,184 10,813,918
45,067,545 211,648,253
11,252,589 76,586,742
120,613,068 529,774,217
3,831,325 13,601,654
27,994,734 104,215,525
94,213,617 436,735,493
5,426,608 24,778,455
465,163,177 1,302,016,971
457,170,959 1,250,272,201
918,354 6,206,784
132,037 1,265,023
6,941,827 44,272,964
445,623,881 1,227,527,092
337,752,709 885,663,493
5,193,136 11,400,900
37,690,409 122,549,491
2,028,062 7,121,641
892,299 3,686,817
6,967,602 17,657,212
6,337,328 18,998,735
2,374,169 11,483,002
647,250 3,468,534
8,179,173 26,745,059
106,481 367,655
3,441,941 10,136,026
1,473,155 5,909,326
4,921,831 15,137,502
 72,453 763,691
27,545,881 86,438,006
19,539,296 74,489,880
19,407,259 73,224,857
5,038,498 20,010,278
634,629 3,248,649
831,705 5,066,669
103,360 856,960
121,559 1,133,062
3,347,244 9,704,938
535,658 1,239,124
59,577 249,385
25,040,992 94,723,644
18,275 47,025