Table 2 Income and taxes from foreign Shelf companies. 1995-1999. 1 000 kroner

2	Income and taxes from foreign Shelf companies.¹ 1995-1999. 1 000 kroner

	1995	1996	1997	1998	1999


Income
Gross income	5 428 591	5 405 192	7 605 986	8 918 294	8 647 781
Adjustment for deviating tax year	324 671	3 974	.	.	.
Adjustment for income which is not taxable to Norway	.	.	-559 754	-321 813	-518 700
Work-in-progress	-79 271	210 547	-217 797	-81 240	35 489
Financial income	9 079	6 740	47 613	25 146	36 187
Other income	35 157	12 921	87 086	127 309	797 315
Total income	5 718 227	5 639 374	6 963 135	8 667 696	8 998 072

Expenditure
Total direct expenditure	3 755 284	3 840 327	4 596 103	5 407 412	5 391 422
Depreciation	180 205	220 191	206 239	170 260	117 123
Indirect expenditure	424 941	400 027	337 895	628 831	421 949
Financial expenditure	68 908	40 956	41 369	83 522	138 975
Interest expenditure	78 244	33 867	.	.	.
Currency exchange, gain/loss	-9 336	7 089	.	.	.
Undivided expenditure of tax by valuation²	152 798	351 239	1 085 844	934 680	1 515 343
Total expenditure	4 582 136	4 852 739	6 267 449	7 224 705	7 584 811

Dispositions of annual balance of accounts
Other income/expenditure³	-684	21 877	-79 666	-538	419
Deficit available from previous years	166 769	88 995	105 183	249 889	24 369
Net income by Shelf	968 638	719 516	510 836	1 192 564	1 389 311
Correction for negative net income	78 002	78 104	220 607	40 952	144 251
Basis for estimating income taxes	1 046 640	797 620	731 443	1 233 516	1 533 563

Assessed income taxes	289 991	223 331	201 084	344 813	429 397

Number of companies which are liable to pay taxes	314	351	323	258	214

¹	Assesses by Central Office-Foreign Tax Affairs in Sandnes.
²	Refer to companies which are taxed by valuation and where expenditure not are divided.
³	Other income/expenditure includes inter alia intra-group.