Table 2 Income and taxes from foreign shelf companies. 1997-2001. Million NOK

2	Income and taxes from foreign shelf companies.¹ 1997-2001. Million NOK

	1997	1998	1999	2000	2001


Total income	6 963	8 668	8 998	8 579	8 189
Operating income	7 606	8 918	8 648	8 330	7 741
Adjustment for income which is not taxable to Norway	-560	-322	-519	-194	-147
Work-in-progress	-218	-81	35	-331	527
Financial income	48	25	36	20	31
Other income	87	127	797	755	37

Total expenditure	6 267	7 225	7 585	6 976	7 100
Direct expenditure	4 596	5 407	5 391	6 102	6 269
Depreciation	206	170	117	249	192
Indirect expenditure	338	629	422	397	408
Financial expenditure	41	84	139	147	74
Undivided expenditure of tax by valuation²	1 086	935	1 515	80	156

Net income on shelf	696	1 443	1 413	1 603	1 089
Deficit available from previous years³	185	250	24	28	107

Ordinary income	511	1 193	1 389	1 575	983
Positive (taxable) income	731	1 234	1 534	1 666	1 028
Negative income	221	41	144	91	46

Assessed taxes on income	201	345	429	466	288

Number of companies assessed by the rules	323	258	214	168	174

¹	Assesses by Central Office-Foreign Tax Affairs pursuant to the Petroleum Tax Act.
²	Refer to companies which are taxed by valuation and where expenditure not are divided.
³	Also includes other income/expenditure and inter alia intra-group.