Table 2 Calculation of personal income of sole proprietors, by industry. Average. 2002. NOK

2	Calculation of personal income of sole proprietors, by industry. Average. 2002. NOK

	All²	Primary industry	Other industries


From the General Trading Statement³	211 400	158 900	236 500

Actual capital expenses	4 100	-	6 100
Actual capital income	3 900	-	5 400
Entrepreneurial income	211 700	158 900	237 300
Of this
Capital yield	31 800	50 400	22 800
Deduction for wages and salaries	5 700	700	8 100
Deduction for estimated negative personal income from previous years	46 400	94 900	22 800

Estimated personal income for 2002	127 900	14 300	183 100
Positive personal income (to be entered in the Tax Return form)	182 600	122 200	212 000
Negative personal income (to be carried forward to later years)	54 700	107 900	28 800

Number of sole proprietors	3 979	824	3 155

¹	The figures are obtained from the Form For Calculation Of Personal Income.
²	Does not incude participant-taxed companies.
³	The figure is from the General Trading Statement for primary industries (see table 3) and from the General Trading Statement for other industries (see table 4).