RETURNS OF A

Table 2.1. 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 $500

(1) (2) (3)

Number of returns 6,119,565 1,192,359 3,887,116
Total assets 97,048,445,409 0 401,317,463
Cash 5,304,792,241 0 124,955,080
Trade notes and accounts receivable 13,752,686,880 0 31,313,160
Less: Allowance for bad debts 204,628,281 0 947,278
Inventories 1,991,084,160 0 37,958,286
U.S. government obligations 3,450,379,836 0 51,659
Tax-exempt securities 1,965,804,968 0 * 30,529
Other current assets 5,376,537,641 0 20,263,935
Loans to shareholders 415,326,201 0 26,592,314
Mortgage and real estate loans 8,150,860,476 0 1,171,067
Other investments 37,164,497,375 0 16,956,009
Depreciable assets 12,350,049,023 0 459,018,318
Less: Accumulated depreciation 5,939,297,482 0 356,804,760
Depletable assets 1,038,272,659 0 650,892
Less: Accumulated depletion 635,713,864 0 328,342
Land 669,108,191 0 13,250,164
Intangible assets (amortizable) 6,390,056,314 0 45,162,146
Less: Accumulated amortization 1,176,992,099 0 25,624,831
Other assets 6,985,621,170 0 7,649,114
Total liabilities 97,048,445,409 0 401,317,463
Accounts payable 6,110,965,428 0 31,688,971
Mortgages, notes, bonds payable in less than 1 year 3,643,034,982 0 30,246,281
Other current liabilities 18,754,402,272 0 50,956,481
Loans from shareholders 775,414,324 0 123,390,034
Mortgages, notes, bonds payable in 1 year or more 14,997,734,091 0 103,034,531
Other liabilities 14,695,326,689 0 17,487,493
Net worth, total 38,071,567,622 0 44,513,671
Capital stock 3,471,912,907 0 56,849,008
Additional paid-in capital 31,327,143,108 0 154,569,508
Retained earnings, appropriated 389,850,154 0 1,811,247
Retained earnings, unappropriated 5,950,929,042 0 -151,229,352
Less: Cost of treasury stock 3,068,267,589 0 17,486,741
Total receipts 31,029,885,986 595,001,563 1,995,343,410
Business receipts 27,491,762,734 493,926,573 1,938,066,549
Dividends 155,535,013 1,452,447 111,035
Interest 1,107,460,209 30,059,640 455,454
Gross rents 187,849,284 3,467,153 1,021,820
Gross royalties 188,070,058 1,801,705 128,320
Net short-term capital gain less net long-term loss 30,644,648 328,245 52,132
Net long-term capital gain less net short-term loss 205,137,592 25,399,047 2,596,942
Net gain, noncapital assets 126,133,019 10,689,685 2,948,755
Tax-exempt interest 56,916,062 657,030 100,043
Other receipts 1,480,377,369 27,220,039 49,862,360
Total deductions [2] 29,102,346,228 d 1,865,945,633
Cost of goods sold [3] 17,044,271,877 267,708,055 707,676,765
Compensation of officers 501,399,581 16,943,427 187,049,690
Salaries and wages 3,236,017,758 71,781,048 338,320,187
Repairs and maintenance 218,679,907 4,479,250 19,542,451
Bad debts 123,925,653 3,319,115 1,772,128
Rents paid 529,238,782 14,011,839 89,687,238
 Taxes and licenses 579,597,882 11,468,209 61,994,155
Interest paid 727,775,565 26,115,337 9,346,606
Charitable contributions 18,581,315 117,833 198,945
Amortization 227,780,389 4,618,487 3,078,391
Depreciation 821,623,073 11,228,414 22,235,061
Depletion 26,085,528 381,939 122,083
Advertising 316,096,024 5,261,485 20,197,052
Pension, profit-sharing, etc., plans 165,688,575 1,958,395 13,855,479
Employee benefit programs 396,980,220 10,006,235 18,632,308
Domestic production activities deduction 36,353,722 d 44,703
Net loss, noncapital assets 60,765,488 d 854,640
Other deductions 3,990,709,201 113,941,266 371,336,508
Total receipts less total deductions 1,927,539,758 d 129,397,777
Net income (less deficit) 2,033,654,723 25,595,426 129,309,581
Income subject to tax 1,375,081,017 21,290,963 8,606,287
Total income tax before credits 481,214,136 7,454,698 1,683,030
Total income tax after credits 329,622,408 6,626,631 1,619,228
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 $500,000.
[2] Includes deductions specific to Form 1120-PC and Form 1120-RIC, which are not shown separately.
[3] Includes death benefits filed on Form 1120-L and losses incurred filed on Form 1120-PC, which are shown separately in Table 12.
Source: IRS, Statistics of Income Division: 2015 Publication 16, November 2019.
 RETURNS OF ACTIVE CORPORATIONS
sets, Tax Year 2015

Size of total assets [1]

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

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

402,589 445,307 78,238 52,614 20,795 12,532 10,896
281,788,948 944,430,600 546,954,753 814,014,790 730,517,161 884,872,644 1,731,739,326
58,250,890 165,591,749 87,515,056 110,957,218 88,196,268 89,355,938 135,769,534
32,477,559 161,978,268 111,005,808 154,952,557 139,137,450 157,656,891 329,192,640
374,055 2,992,279 1,903,299 4,206,946 4,709,125 4,373,063 7,584,931
31,807,839 122,008,668 86,458,394 137,816,739 101,236,261 88,089,206 113,691,522
d 846,600 d 1,670,471 5,725,482 12,915,969 46,168,008
d 874,270 d 2,203,575 5,970,525 14,765,692 54,439,722
18,873,867 66,813,811 37,959,058 62,784,233 57,623,539 56,290,665 89,639,857
13,127,129 24,741,599 10,037,361 9,301,414 5,836,159 4,605,194 4,683,806
2,210,699 6,403,944 3,863,799 5,104,063 5,896,511 14,450,154 42,754,286
17,738,261 90,022,885 63,220,172 125,052,403 138,275,251 216,833,882 528,409,200
229,382,238 579,467,308 261,575,583 324,056,082 251,241,576 273,339,579 398,979,428
159,960,242 377,821,603 165,006,624 190,904,861 139,324,593 143,682,560 200,904,134
217,037 2,963,427 1,051,018 3,965,736 6,218,461 7,548,581 15,189,395
68,533 1,896,329 595,140 2,228,767 3,642,603 4,097,938 9,853,725
17,852,363 57,840,964 22,937,674 24,818,645 19,343,625 20,547,186 28,890,584
21,159,207 44,243,816 20,475,347 36,017,096 44,589,697 70,279,378 141,914,552
9,595,557 20,220,887 9,054,785 12,794,798 13,675,712 18,814,967 33,863,204
8,529,943 23,564,389 15,715,694 25,449,929 22,578,388 29,162,857 54,222,786
281,788,948 944,430,600 546,954,753 814,014,790 730,517,161 884,872,644 1,731,739,326
24,571,518 108,602,097 69,158,170 95,984,831 77,653,523 79,165,083 119,668,871
16,402,829 69,269,435 52,740,872 98,418,990 69,045,665 61,791,394 75,457,262
26,134,625 94,766,432 59,866,036 85,786,069 98,423,135 140,978,658 378,377,050
46,807,930 103,670,357 34,221,372 39,522,696 25,862,207 24,955,294 26,177,456
72,761,052 216,777,837 102,240,442 128,928,488 114,584,581 136,326,089 231,183,031
11,309,284 41,313,876 25,010,070 53,594,440 48,926,256 59,183,777 97,171,471
83,801,710 310,030,566 203,717,792 311,779,276 296,021,794 382,472,350 803,704,185
26,867,480 85,578,064 49,226,093 69,308,427 71,619,157 76,537,178 127,211,271
63,843,488 221,021,261 128,686,980 232,531,629 245,988,475 343,047,619 717,856,186
1,469,556 4,187,036 1,171,184 1,189,148 1,531,919 2,066,330 3,070,811
2,496,395 27,220,386 36,528,457 23,593,448 -11,282,328 -27,411,145 -22,707,272
10,875,210 27,976,181 11,894,922 14,843,376 11,835,428 11,767,632 21,726,812
709,279,349 1,920,004,296 1,039,492,149 1,413,275,395 992,533,947 914,398,714 1,195,546,504
692,855,527 1,876,624,073 1,013,595,257 1,374,556,688 960,390,769 879,292,095 1,125,027,316
94,395 381,044 190,258 360,466 430,578 411,883 1,108,796
297,086 1,085,961 975,615 1,836,617 1,852,929 3,818,332 12,604,101
452,615 1,486,198 713,670 1,375,247 1,919,585 3,208,694 5,925,629
154,087 255,586 519,570 449,150 431,036 932,324 1,654,611
17,669 66,399 46,328 123,237 166,607 378,785 1,005,229
1,138,302 6,929,503 2,779,647 4,554,288 3,586,843 3,911,674 7,482,084
1,060,131 4,311,828 1,426,403 2,476,566 1,931,006 2,317,157 3,414,259
23,235 194,854 163,843 243,625 290,495 585,270 1,959,145
13,186,301 28,668,851 19,081,559 27,299,512 21,534,100 19,542,502 35,365,336
d 1,844,859,206 1,002,234,250 1,371,755,263 968,073,177 894,503,329 1,164,729,690
353,546,068 1,105,356,502 672,538,964 973,736,315 680,890,320 602,796,439 757,463,762
41,588,233 74,856,550 27,597,103 25,218,633 14,364,855 10,853,971 12,991,275
95,968,807 237,685,657 109,040,482 134,744,259 96,127,693 93,392,823 123,634,651
7,092,324 14,693,861 6,107,732 6,620,420 4,566,441 4,525,827 6,577,662
1,098,810 3,319,209 2,053,279 2,498,471 2,398,706 2,072,924 3,433,847
25,362,218 51,784,829 22,089,575 26,397,257 16,084,647 17,308,040 20,901,569
19,118,318 44,910,178 19,587,946 23,317,704 16,458,995 15,391,108 20,405,092
4,245,635 11,989,433 6,029,483 8,688,825 7,691,516 9,896,957 19,405,227
77,817 243,018 118,049 149,365 128,610 150,705 270,020
1,193,764 2,884,459 1,612,806 2,666,559 2,741,016 4,327,145 7,313,068
10,733,098 27,465,755 13,596,397 20,084,815 16,688,274 18,991,171 28,188,104
43,452 158,917 130,525 327,458 437,175 635,760 720,806
6,328,578 16,184,532 8,001,313 11,620,410 8,485,162 8,548,310 11,836,403
3,869,056 8,123,116 3,421,103 4,083,585 3,085,245 3,201,906 4,099,655
6,991,513 21,918,994 13,493,518 17,174,395 12,452,987 11,814,993 16,666,084
46,003 251,797 206,041 346,527 372,638 d 745,060
d 1,601,448 635,997 1,091,715 1,468,408 d 2,197,014
96,473,524 221,400,102 95,912,571 112,790,251 83,287,676 88,346,409 125,673,610
d 75,145,090 37,257,899 41,520,132 24,460,770 19,895,385 30,816,815
35,253,498 75,019,451 37,099,995 41,370,992 24,342,073 19,751,370 29,714,989
3,942,348 13,667,116 8,580,440 13,120,295 12,889,943 15,295,504 25,376,765
1,021,345 4,432,885 2,902,367 4,502,741 4,461,740 5,316,436 8,878,162
973,564 4,273,505 2,793,144 4,306,514 4,210,053 4,947,687 8,017,471
$250,000 under $500,000 under $2,500,000 or
$500,000 $2,500,000 more

(11) (12) (13)

5,848 7,666 3,605
2,072,073,986 8,418,018,631 80,222,717,106
129,129,354 339,315,712 3,975,755,442
364,593,959 993,141,092 11,277,237,497
7,098,485 21,343,413 149,095,407
87,158,633 248,558,201 936,300,411
65,877,623 259,657,025 3,056,755,275
80,225,245 355,131,625 1,451,015,567
86,714,936 276,094,976 4,603,478,766
3,935,107 14,202,632 298,263,486
71,811,359 280,173,330 7,717,021,263
752,216,630 3,950,521,320 31,265,251,363
386,839,481 1,258,223,769 7,927,925,660
183,506,284 562,853,850 3,458,527,972
16,939,239 161,868,121 821,660,752
11,457,355 115,745,075 485,800,058
30,949,310 89,437,449 343,240,226
172,314,710 768,085,244 5,025,815,122
34,467,557 148,362,697 850,517,107
59,898,082 271,913,170 6,466,936,819
2,072,073,986 8,418,018,631 80,222,717,106
114,960,728 401,992,148 4,987,519,488
64,111,784 195,710,984 2,909,839,487
464,284,819 1,322,854,070 16,031,974,896
26,374,550 59,891,765 264,540,663
265,742,472 1,095,096,120 12,531,059,448
108,441,548 514,079,371 13,718,809,103
1,028,158,086 4,828,394,174 29,778,974,020
137,074,148 557,937,044 2,213,705,036
952,750,058 4,414,920,648 23,851,927,257
5,949,252 27,006,519 340,397,151
-36,939,229 17,225,935 6,093,433,748
30,676,144 188,695,971 2,720,489,172
991,144,513 3,079,857,423 16,184,008,722
903,751,199 2,772,962,989 13,460,713,699
1,583,528 9,243,180 140,167,405
19,862,190 79,134,638 955,477,646
7,707,859 23,896,402 136,674,413
3,033,901 14,325,045 164,384,723
1,500,787 7,895,736 19,063,494
6,711,791 13,897,061 126,150,410
3,168,820 11,109,501 81,278,908
2,881,938 13,047,804 36,768,782
40,942,500 134,345,068 1,063,329,243
948,501,303 2,922,751,342 14,875,397,884
591,526,254 1,744,040,148 8,586,992,286
8,927,877 22,031,132 58,976,837
105,889,648 337,580,446 1,491,852,056
5,864,729 19,824,524 118,784,686
2,646,517 9,346,504 89,966,144
18,066,437 52,706,238 174,838,895
 17,105,908 57,206,920 272,633,349
19,298,148 71,766,664 533,301,733
307,558 1,367,478 15,451,915
7,725,922 34,273,153 155,345,619
25,920,593 88,347,856 538,143,535
774,851 3,878,498 18,474,065
10,913,342 31,436,639 177,282,798
3,731,254 13,684,584 102,575,196
14,011,871 50,478,626 203,338,695
880,133 3,707,285 28,858,696
1,564,900 18,358,287 26,485,471
109,690,872 343,860,667 2,227,995,746
42,643,210 157,106,081 1,308,610,838
40,739,020 151,840,399 1,423,617,927
27,404,490 110,454,165 1,114,452,701
9,635,017 38,975,468 391,950,247
8,476,651 32,281,008 251,096,952