Table 2 Income and taxes from foreign Shelf companies. 1996

2	Income and taxes from foreign Shelf companies.¹ 1996 - 2000. 1000 kroner

	1996	1997	1998	1999	2000


Income
Gross income	5 405 192	7 605 986	8 918 294	8 647 781	8 330 012
Adjustment for deviating tax year	3 974	.	.	.	.
Adjustment for income which is not taxable to Norway	.	-559 754	-321 813	-518 700	-194 004
Work-in-progress	210 547	-217 797	-81 240	35 489	-330 986
Financial income	6 740	47 613	25 146	36 187	19 566
Other income	12 921	87 086	127 309	797 315	754 660
Total income	5 639 374	6 963 135	8 667 696	8 998 072	8 579 247

Expenditure
Total direct expenditure	3 840 327	4 596 103	5 407 412	5 391 422	6 102 462
Depreciation	220 191	206 239	170 260	117 123	249 089
Indirect expenditure	400 027	337 895	628 831	421 949	397 163
Financial expenditure	40 956	41 369	83 522	138 975	146 562
Interest expenditure	33 867	.	.	.	.
Currency exchange, gain/loss	7 089	.	.	.	.
Undivided expenditure of tax by valuation²	351 239	1 085 844	934 680	1 515 343	80 430
Total expenditure	4 852 739	6 267 449	7 224 705	7 584 811	6 975 707

Dispositions of annual balance of accounts
Other income/expenditure³	21 877	-79 666	-538	419	-108
Deficit available from previous years	88 995	105 183	249 889	24 369	28 129
Net income by Shelf	719 516	510 836	1 192 564	1 389 311	1 575 303
Correction for negative net income	78 104	220 607	40 952	144 251	90 743
Ordinary income	797 620	731 443	1 233 516	1 533 563	1 666 046

Assessed income taxes	223 331	201 084	344 813	429 397	466 474

Number of companies which are liable to pay taxes	351	323	258	214	168

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.