Industry,Offices of physicians,Offices of physicians,Offices of physicians,Offices of physicians,Offices of physicians,Offices of physicians,Offices of physicians,Offices of physicians,Offices of physicians
Year,2022,2021,2020,2019,2018,2017,2016,2015,2014
Number of returns,"159,766","154,387","153,568","151,799","158,174","154,464","151,830","157,107","156,673"
Total assets,"175,102,841","159,599,302","121,151,049","94,586,040","96,905,625","93,658,963","67,105,808","72,893,429","65,166,794"
Cash,"28,027,667","29,518,323","29,242,557","21,721,160","19,654,476","19,632,587","17,892,616","13,878,327","13,066,492"
Trade notes and accounts receivable,"25,310,183","33,075,258","18,139,420","16,526,874","14,249,247","20,072,839","13,429,284","14,769,861","13,076,400"
Less:  Allowance for bad debts,"5,357,357","7,307,857","5,819,167","5,166,415","5,178,212","8,842,757","5,872,707","5,547,981","5,602,578"
Inventories,"738,511","659,835","571,148","496,788","600,845","590,173","618,667",d,"351,939"
U.S. government obligations,"* 70,293",d,d,d,d,"* 47,664","* 68,588","* 44,061","* 49,326"
Tax-exempt securities,d,d,178531,d,d,d,d,d,1031846
Other current assets,"53,262,698","32,717,829","18,472,339","6,902,081","8,761,674","6,499,250","4,956,632","5,320,595","4,611,738"
Loans to shareholders,"2,497,388","2,454,292","2,839,042","2,471,140","3,009,575","3,293,167","3,203,266","3,155,195","3,077,466"
Mortgage and real estate loans,d,98531,1915,17781,1476,3038,d,8733,11233
Other investments,"16,900,021","16,419,843","13,709,405","13,190,157","11,753,112","11,419,788","5,321,943","7,583,005","6,888,653"
Depreciable assets,"46,107,911","41,533,797","42,116,495","40,113,140","41,435,826","43,890,826","40,278,931","40,354,930","40,680,878"
Less:  Accumulated depreciation,"33,564,063","31,372,661","31,577,354","30,022,974","30,539,767","32,325,648","30,082,743","29,943,413","29,995,950"
Depletable assets,"* 16,094","* 24,742",d,"* 12,330",d,d,d,* 0,* 0
Less:  Accumulated depletion,d,22878,d,10104,d,d,0,0,0
Land,"838,211","810,574","770,216","783,981","790,279","847,964","708,936","647,581","606,608"
Intangible assets (amortizable),"32,771,041","31,681,920","26,564,442","22,137,082","26,289,675","24,882,627","11,223,215","16,221,557","12,739,589"
Less:  Accumulated amortization,"5,362,182","5,617,005","4,272,112","3,147,640","2,688,717","2,865,562","2,213,672","2,212,613","1,737,915"
Other assets,"12,447,680","14,576,415","10,153,785","8,194,624","7,873,745","5,339,526","6,598,924","7,168,539","6,311,067"
Total liabilities,"175,102,841","159,599,302","121,151,049","94,586,040","96,905,625","93,658,963","67,105,808","72,893,429","65,166,794"
Accounts payable,"13,035,797","19,166,353","7,154,073","11,516,515","9,881,319","8,447,213","7,318,368","4,479,100","4,444,516"
"Mortgages, notes, bonds payable in less than 1 year","9,633,662","20,673,948","15,167,839","5,841,343","7,231,756","6,067,965","5,724,807","5,770,007","4,268,197"
Other current liabilities,"62,385,558","31,201,417","23,873,997","16,382,376","15,921,366","18,125,311","13,724,818","14,243,933","12,741,919"
Loans from shareholders,"6,054,996","5,636,069","6,186,631","5,017,520","6,149,289","5,678,545","5,320,338","4,308,065","4,021,809"
"Mortgages, notes, bonds payable in 1 year or more","37,674,105","36,637,753","33,261,544","26,580,507","27,518,752","27,019,154","15,691,565","17,949,497","16,506,128"
Other liabilities,"28,613,783","31,454,989","31,486,093","24,072,182","22,183,626","19,619,831","16,311,882","17,626,126","15,071,739"
"Net worth, total","17,704,940","14,828,774","4,020,873","5,175,597","8,019,516","8,700,945","3,014,031","8,516,701","8,112,486"
Capital stock,"12,485,224","9,242,426","8,479,708","8,045,086","7,618,757","8,471,452","2,497,747","3,557,219","3,052,501"
Additional paid-in capital,"36,124,211","35,805,171","24,333,433","24,919,167","22,346,950","20,813,998","16,397,223","17,015,854","16,250,763"
"Retained earnings, appropriated","* 225,159","* 84,939","* 86,253",d,d,"* 78,041","* 74,542","* 43,719","* 22,199"
"Retained earnings, unappropriated","-30,076,865","-29,200,146","-27,827,911",d,d,"-19,730,804","-14,945,989","-11,182,689","-10,408,276"
Less:  Cost of treasury stock,"1,052,790","1,103,616","1,050,611","1,006,797","959,007","931,743","1,009,492","917,402","804,702"
Total receipts,"373,566,470","361,432,053","343,130,747","319,729,078","318,132,831",d,"305,921,745",d,d
Business receipts,"358,940,891","344,384,054","325,960,429","307,343,000","304,399,397","310,835,500","295,396,132","275,772,594","259,604,803"
Dividends,"9,181","32,345","10,097","14,324","16,225","13,187","13,112",d,"7,079"
Interest,"139,657","94,463","147,170","213,344","158,840","281,800","54,154","71,122","109,238"
Gross rents,"152,153",d,"122,077","114,275","120,438","109,297","93,932","128,953","116,663"
Gross royalties,d,d,d,d,d,d,15471,d,d
Net short-term capital gain less net long-term loss,d,d,7169,897,3757,d,7250,251,690
Net long-term capital gain less net short-term loss,"329,402","1,278,077","946,054","350,816","1,214,408","502,727",d,"272,080","351,610"
"Net gain, noncapital assets","573,635",d,"295,282","117,212","722,820","265,883","171,047","274,173",d
Tax-exempt interest,d,d,d,d,d,d,d,28547,9832
Other receipts,"13,336,260","14,898,250","15,577,288","11,529,045","11,434,470","13,439,781","10,011,731","9,109,213","9,961,228"
Total deductions ,"356,123,964","339,789,348",d,"301,549,789","298,525,885","309,492,670","289,823,948","269,697,958","254,428,360"
Cost of goods sold,"43,166,725","30,119,954","33,114,328","25,155,677","28,301,126","20,539,350","18,877,589","14,755,084","13,293,877"
Compensation of officers,"38,034,697","40,320,857","38,221,522","37,829,640","38,504,548","47,206,863","45,917,744","44,469,585","43,504,754"
Salaries and wages,"112,074,206","103,247,135","105,493,428","99,031,045","92,318,127","93,942,264","87,152,113","84,807,884","81,335,328"
Repairs and maintenance,"1,913,299","1,842,144","1,801,739","1,679,653","1,921,718","1,929,487","1,781,104","1,800,453","1,704,209"
Bad debts,"1,967,869","9,733,109","9,288,800","3,126,904","2,567,850","2,870,429","1,030,569","836,189","565,433"
Rents paid,"12,506,234","11,579,481","11,645,395","12,123,613","11,424,996","11,332,607","11,589,931","11,703,468","11,834,709"
Taxes and licenses,"11,131,877","9,831,793","9,015,368","8,733,718","8,576,963","8,926,768","8,513,170","8,201,492","8,002,916"
Interest paid,"1,130,048","1,980,300","1,788,501","1,850,560","1,347,028","1,648,194","1,464,301","1,212,947","1,107,502"
Charitable contributions,"28,021","32,852","19,531","21,553","33,225","24,860","21,253","20,880","35,306"
Amortization,"1,013,385","897,119","781,073","647,402","636,538","674,767","499,628","556,659","413,174"
Depreciation,"3,719,322","3,185,779","3,026,198","3,130,616","2,762,720","2,403,678","1,993,748","1,985,768","2,177,515"
Depletion,0,0,0,0,0,0,0,0,0
Advertising,"1,557,716","1,352,907","1,121,988","1,260,141","1,229,286","1,261,748","1,364,244","1,328,603","1,361,835"
"Pension, profit-sharing, etc., plans","9,881,325","8,931,703","9,809,834","7,825,268","8,535,778","9,476,103","9,515,734","8,779,247","8,659,601"
Employee benefit programs,"8,385,015","7,712,943","7,357,192","7,383,935","6,742,423","6,947,160","6,348,266","6,899,456","6,237,269"
Domestic production activities deduction,,,,,,0,0,0,d
"Net loss, noncapital assets","49,917","157,889",d,"221,872","90,171","81,231","74,140","88,861",d
Other deductions,"109,564,308","108,863,382","96,938,660","91,528,193","93,533,388","100,227,162","93,680,414","82,251,381","74,137,494"
Total receipts less total deductions,"17,442,505","21,642,705",d,"18,179,289","19,606,946",d,"16,097,797",d,d
Foreign deemed income,d,d,d,d,d,,,,
Constructive taxable income from related foreign corporations,,,,,,d,d,,
Net income (less deficit),"17,427,785","21,632,806","13,515,235","18,171,136","19,609,363","16,041,189","16,086,710","15,959,064","15,948,768"
Income subject to tax,d,d,d,1881733,d,1176654,d,d,1123455
Total income tax before credits,d,d,d,d,d,d,243387,384020,373854
Total income tax after credits,d,d,d,d,d,,237054,376563,367333
,,,,,,,,,
"""Notes: All figures are estimates based on samples--money amounts are in thousands of dollars. * 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] 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: 2022 Publication 16, September 2025.""",,,,,,,,,