Income Statements for U.S. Corporations in Manufacturing, Mining, Trade, and Selected Service Industries:
Income Statements for U.S. Corporations in Professional and Technical Services, Except Legal Services: All Other Professional and Technical Services, Except Legal Services Industry, Quarterly, Not Seasonally Adjusted

	Millions of Dollars
Name	Q4 2022	Q3 2022	Q4 2021
INCOME (LOSS) FROM OPERATIONS	3,082	3,855	1,728
Net Sales, Receipts, and Operating Revenues	71,742	64,684	54,953
Less: Depreciation, Depletion, and Amortization of Property, Plant, and Equipment	2,341	2,110	1,803
Less: All Other Operating Costs and Expenses	66,319	58,718	51,422
INCOME (LOSS) BEFORE INCOME TAXES	-472	2,744	1,192
INCOME (LOSS) FROM OPERATIONS	3,082	3,855	1,728
Less: Interest Expense	2,427	1,823	1,724
All Other Nonoperating Income (Expense)	-1,127	712	1,189
INCOME (LOSS) AFTER INCOME TAXES	-1,186	1,956	839
INCOME (LOSS) BEFORE INCOME TAXES	-472	2,744	1,192
Less: Provision for Current and Deferred Domestic Income Taxes	714	788	353
NET INCOME RETAINED IN BUSINESS	-2,762	720	-872
INCOME (LOSS) AFTER INCOME TAXES	-1,186	1,956	839
Less: Cash Dividends Charged to Retained Earnings This Quarter	1,576	1,236	1,711
RETAINED EARNINGS AT END OF QUARTER	-5,388	-8,134	-1,455
NET INCOME RETAINED IN BUSINESS	-2,762	720	-872
Retained Earnings at Beginning of Quarter	-2,526	-8,338	1,818
Less: Other Direct Credits (Charges) to Retained Earnings (Net)	-100	-516	-2,401

SERVICES