{
  "schema_version": "1.0.0",
  "title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry",
  "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
  "published": "2026-09-12",
  "modified": "2026-09-12",
  "accessed": "2026-09-12",
  "language": "en",
  "scope": "U.S. nonfarm sole-proprietorship returns with and without net income; Schedule C tax data, including businesses with employees",
  "geography": "United States",
  "observation_period": "Tax year 2023; IRS table published March 2026",
  "editorial_owner": "Workspace369 editorial team",
  "review_cadence": "Review annually when the next primary release is available; check source links quarterly.",
  "attribution": "Reported observations belong to the original producers. Workspace369 is responsible for the compilation and explicitly labeled calculations, not an original survey.",
  "methodology": [
    "We extracted selected industries from IRS SOI Table 2, TAB2 worksheet, for tax year 2023. The source footer states March 2026; we do not invent a publication day. Every observation retains its spreadsheet cell locator.",
    "The population is businesses with and without net income. Dollar amounts remain in the original thousands-of-dollars units. The IRS estimates are sample-based; table detail may not add to totals because of rounding.",
    "Workspace369 calculates each ratio directly from the published aggregate numerator and aggregate receipts. It does not average business-level ratios or infer a median margin from these totals.",
    "IRS footnote 1 states that total deductions precede some passive-activity-loss and carryover adjustments reflected in net income. Receipts minus deductions therefore need not equal net income less deficit. We retain the published values rather than forcing an accounting identity."
  ],
  "limitations": [
    "These data concern Schedule C nonfarm sole proprietorships, not S corporations, partnerships or all agencies. Some sole proprietors have employees.",
    "The net-income ratio includes the return to owner labor and capital before personal income-tax effects. It is not directly comparable to a corporation’s operating margin.",
    "This is a tax-year cross-section, not a forecast, a pricing recommendation, or individualized accounting or tax advice."
  ],
  "sources": [
    {
      "id": "irs",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "publicationDate": null,
      "accessed": "2026-09-12",
      "primarySource": true,
      "license": "U.S. federal government data; attribution requested. No agency endorsement.",
      "sha256": "fcc458d3e759a89ef90d3b6e4c8e512dccfe16f03d44f8aa2246bd2d412f5978"
    },
    {
      "id": "irs-about",
      "publisher": "Internal Revenue Service",
      "title": "SOI nonfarm sole proprietorship statistics: scope and original tables",
      "url": "https://www.irs.gov/statistics/soi-tax-stats-nonfarm-sole-proprietorship-statistics",
      "publicationDate": null,
      "accessed": "2026-09-12",
      "primarySource": true,
      "license": "U.S. federal government data; attribution requested. No agency endorsement."
    }
  ],
  "statistics": [
    {
      "stat_id": "industry-1-returns",
      "claim": "All nonfarm industries: number of returns: 31,125,909 (Tax year 2023).",
      "value": 31125909,
      "unit": "returns",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!B12; businesses with and without net income; All nonfarm industries; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-returns"
    },
    {
      "stat_id": "industry-1-receipts",
      "claim": "All nonfarm industries: business receipts, total, in thousands of USD: $2,063,191,945.00 (Tax year 2023).",
      "value": 2063191945,
      "unit": "USD thousands",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!B13; businesses with and without net income; All nonfarm industries; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-receipts"
    },
    {
      "stat_id": "industry-1-deductions",
      "claim": "All nonfarm industries: business deductions, total, in thousands of USD: $1,687,308,383.00 (Tax year 2023).",
      "value": 1687308383,
      "unit": "USD thousands",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!B16; businesses with and without net income; All nonfarm industries; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-deductions"
    },
    {
      "stat_id": "industry-1-advertising",
      "claim": "All nonfarm industries: advertising expenses, in thousands of USD: $24,294,438.00 (Tax year 2023).",
      "value": 24294438,
      "unit": "USD thousands",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!B24; businesses with and without net income; All nonfarm industries; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-advertising"
    },
    {
      "stat_id": "industry-1-contractLabor",
      "claim": "All nonfarm industries: contract labor, in thousands of USD: $113,575,079.00 (Tax year 2023).",
      "value": 113575079,
      "unit": "USD thousands",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!B27; businesses with and without net income; All nonfarm industries; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-contractLabor"
    },
    {
      "stat_id": "industry-1-wages",
      "claim": "All nonfarm industries: salaries and wages, in thousands of USD: $121,796,125.00 (Tax year 2023).",
      "value": 121796125,
      "unit": "USD thousands",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!B42; businesses with and without net income; All nonfarm industries; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-wages"
    },
    {
      "stat_id": "industry-1-netIncome",
      "claim": "All nonfarm industries: net income less deficit, in thousands of USD: $377,210,993.00 (Tax year 2023).",
      "value": 377210993,
      "unit": "USD thousands",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!B48; businesses with and without net income; All nonfarm industries; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-netIncome"
    },
    {
      "stat_id": "industry-1-netIncome-ratio",
      "claim": "All nonfarm industries: calculated aggregate net income less deficit / receipts: 18.28% (Tax year 2023).",
      "value": 18.28,
      "unit": "percent",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-1-netIncome",
        "industry-1-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-netIncome-ratio"
    },
    {
      "stat_id": "industry-1-deductions-ratio",
      "claim": "All nonfarm industries: calculated aggregate deductions / receipts: 81.78% (Tax year 2023).",
      "value": 81.78,
      "unit": "percent",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-1-deductions",
        "industry-1-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-deductions-ratio"
    },
    {
      "stat_id": "industry-1-advertising-ratio",
      "claim": "All nonfarm industries: calculated aggregate advertising / receipts: 1.18% (Tax year 2023).",
      "value": 1.18,
      "unit": "percent",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-1-advertising",
        "industry-1-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-advertising-ratio"
    },
    {
      "stat_id": "industry-1-contractLabor-ratio",
      "claim": "All nonfarm industries: calculated aggregate contract labor / receipts: 5.5% (Tax year 2023).",
      "value": 5.5,
      "unit": "percent",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-1-contractLabor",
        "industry-1-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-contractLabor-ratio"
    },
    {
      "stat_id": "industry-1-wages-ratio",
      "claim": "All nonfarm industries: calculated aggregate salaries and wages / receipts: 5.9% (Tax year 2023).",
      "value": 5.9,
      "unit": "percent",
      "population": "All nonfarm industries: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-1-wages",
        "industry-1-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-1-wages-ratio"
    },
    {
      "stat_id": "industry-63-returns",
      "claim": "Information: number of returns: 474,628 (Tax year 2023).",
      "value": 474628,
      "unit": "returns",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!BL12; businesses with and without net income; Information; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-returns"
    },
    {
      "stat_id": "industry-63-receipts",
      "claim": "Information: business receipts, total, in thousands of USD: $16,621,647.00 (Tax year 2023).",
      "value": 16621647,
      "unit": "USD thousands",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!BL13; businesses with and without net income; Information; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-receipts"
    },
    {
      "stat_id": "industry-63-deductions",
      "claim": "Information: business deductions, total, in thousands of USD: $12,675,426.00 (Tax year 2023).",
      "value": 12675426,
      "unit": "USD thousands",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!BL16; businesses with and without net income; Information; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-deductions"
    },
    {
      "stat_id": "industry-63-advertising",
      "claim": "Information: advertising expenses, in thousands of USD: $542,663.00 (Tax year 2023).",
      "value": 542663,
      "unit": "USD thousands",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!BL24; businesses with and without net income; Information; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-advertising"
    },
    {
      "stat_id": "industry-63-contractLabor",
      "claim": "Information: contract labor, in thousands of USD: $1,105,611.00 (Tax year 2023).",
      "value": 1105611,
      "unit": "USD thousands",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!BL27; businesses with and without net income; Information; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-contractLabor"
    },
    {
      "stat_id": "industry-63-wages",
      "claim": "Information: salaries and wages, in thousands of USD: $802,871.00 (Tax year 2023).",
      "value": 802871,
      "unit": "USD thousands",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!BL42; businesses with and without net income; Information; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-wages"
    },
    {
      "stat_id": "industry-63-netIncome",
      "claim": "Information: net income less deficit, in thousands of USD: $4,095,534.00 (Tax year 2023).",
      "value": 4095534,
      "unit": "USD thousands",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!BL48; businesses with and without net income; Information; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-netIncome"
    },
    {
      "stat_id": "industry-63-netIncome-ratio",
      "claim": "Information: calculated aggregate net income less deficit / receipts: 24.64% (Tax year 2023).",
      "value": 24.64,
      "unit": "percent",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-63-netIncome",
        "industry-63-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-netIncome-ratio"
    },
    {
      "stat_id": "industry-63-deductions-ratio",
      "claim": "Information: calculated aggregate deductions / receipts: 76.26% (Tax year 2023).",
      "value": 76.26,
      "unit": "percent",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-63-deductions",
        "industry-63-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-deductions-ratio"
    },
    {
      "stat_id": "industry-63-advertising-ratio",
      "claim": "Information: calculated aggregate advertising / receipts: 3.26% (Tax year 2023).",
      "value": 3.26,
      "unit": "percent",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-63-advertising",
        "industry-63-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-advertising-ratio"
    },
    {
      "stat_id": "industry-63-contractLabor-ratio",
      "claim": "Information: calculated aggregate contract labor / receipts: 6.65% (Tax year 2023).",
      "value": 6.65,
      "unit": "percent",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-63-contractLabor",
        "industry-63-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-contractLabor-ratio"
    },
    {
      "stat_id": "industry-63-wages-ratio",
      "claim": "Information: calculated aggregate salaries and wages / receipts: 4.83% (Tax year 2023).",
      "value": 4.83,
      "unit": "percent",
      "population": "Information: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-63-wages",
        "industry-63-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-63-wages-ratio"
    },
    {
      "stat_id": "industry-96-returns",
      "claim": "Professional, scientific, and technical services: number of returns: 3,912,417 (Tax year 2023).",
      "value": 3912417,
      "unit": "returns",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CS12; businesses with and without net income; Professional, scientific, and technical services; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-returns"
    },
    {
      "stat_id": "industry-96-receipts",
      "claim": "Professional, scientific, and technical services: business receipts, total, in thousands of USD: $250,227,539.00 (Tax year 2023).",
      "value": 250227539,
      "unit": "USD thousands",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CS13; businesses with and without net income; Professional, scientific, and technical services; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-receipts"
    },
    {
      "stat_id": "industry-96-deductions",
      "claim": "Professional, scientific, and technical services: business deductions, total, in thousands of USD: $151,043,747.00 (Tax year 2023).",
      "value": 151043747,
      "unit": "USD thousands",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CS16; businesses with and without net income; Professional, scientific, and technical services; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-deductions"
    },
    {
      "stat_id": "industry-96-advertising",
      "claim": "Professional, scientific, and technical services: advertising expenses, in thousands of USD: $4,156,983.00 (Tax year 2023).",
      "value": 4156983,
      "unit": "USD thousands",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CS24; businesses with and without net income; Professional, scientific, and technical services; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-advertising"
    },
    {
      "stat_id": "industry-96-contractLabor",
      "claim": "Professional, scientific, and technical services: contract labor, in thousands of USD: $11,649,909.00 (Tax year 2023).",
      "value": 11649909,
      "unit": "USD thousands",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CS27; businesses with and without net income; Professional, scientific, and technical services; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-contractLabor"
    },
    {
      "stat_id": "industry-96-wages",
      "claim": "Professional, scientific, and technical services: salaries and wages, in thousands of USD: $15,340,538.00 (Tax year 2023).",
      "value": 15340538,
      "unit": "USD thousands",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CS42; businesses with and without net income; Professional, scientific, and technical services; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-wages"
    },
    {
      "stat_id": "industry-96-netIncome",
      "claim": "Professional, scientific, and technical services: net income less deficit, in thousands of USD: $99,328,388.00 (Tax year 2023).",
      "value": 99328388,
      "unit": "USD thousands",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CS48; businesses with and without net income; Professional, scientific, and technical services; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-netIncome"
    },
    {
      "stat_id": "industry-96-netIncome-ratio",
      "claim": "Professional, scientific, and technical services: calculated aggregate net income less deficit / receipts: 39.7% (Tax year 2023).",
      "value": 39.7,
      "unit": "percent",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-96-netIncome",
        "industry-96-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-netIncome-ratio"
    },
    {
      "stat_id": "industry-96-deductions-ratio",
      "claim": "Professional, scientific, and technical services: calculated aggregate deductions / receipts: 60.36% (Tax year 2023).",
      "value": 60.36,
      "unit": "percent",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-96-deductions",
        "industry-96-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-deductions-ratio"
    },
    {
      "stat_id": "industry-96-advertising-ratio",
      "claim": "Professional, scientific, and technical services: calculated aggregate advertising / receipts: 1.66% (Tax year 2023).",
      "value": 1.66,
      "unit": "percent",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-96-advertising",
        "industry-96-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-advertising-ratio"
    },
    {
      "stat_id": "industry-96-contractLabor-ratio",
      "claim": "Professional, scientific, and technical services: calculated aggregate contract labor / receipts: 4.66% (Tax year 2023).",
      "value": 4.66,
      "unit": "percent",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-96-contractLabor",
        "industry-96-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-contractLabor-ratio"
    },
    {
      "stat_id": "industry-96-wages-ratio",
      "claim": "Professional, scientific, and technical services: calculated aggregate salaries and wages / receipts: 6.13% (Tax year 2023).",
      "value": 6.13,
      "unit": "percent",
      "population": "Professional, scientific, and technical services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-96-wages",
        "industry-96-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-96-wages-ratio"
    },
    {
      "stat_id": "industry-97-returns",
      "claim": "Legal services: number of returns: 316,370 (Tax year 2023).",
      "value": 316370,
      "unit": "returns",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CT12; businesses with and without net income; Legal services; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-returns"
    },
    {
      "stat_id": "industry-97-receipts",
      "claim": "Legal services: business receipts, total, in thousands of USD: $43,229,954.00 (Tax year 2023).",
      "value": 43229954,
      "unit": "USD thousands",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CT13; businesses with and without net income; Legal services; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-receipts"
    },
    {
      "stat_id": "industry-97-deductions",
      "claim": "Legal services: business deductions, total, in thousands of USD: $24,302,244.00 (Tax year 2023).",
      "value": 24302244,
      "unit": "USD thousands",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CT16; businesses with and without net income; Legal services; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-deductions"
    },
    {
      "stat_id": "industry-97-advertising",
      "claim": "Legal services: advertising expenses, in thousands of USD: $809,885.00 (Tax year 2023).",
      "value": 809885,
      "unit": "USD thousands",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CT24; businesses with and without net income; Legal services; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-advertising"
    },
    {
      "stat_id": "industry-97-contractLabor",
      "claim": "Legal services: contract labor, in thousands of USD: $1,356,972.00 (Tax year 2023).",
      "value": 1356972,
      "unit": "USD thousands",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CT27; businesses with and without net income; Legal services; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-contractLabor"
    },
    {
      "stat_id": "industry-97-wages",
      "claim": "Legal services: salaries and wages, in thousands of USD: $4,186,714.00 (Tax year 2023).",
      "value": 4186714,
      "unit": "USD thousands",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CT42; businesses with and without net income; Legal services; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-wages"
    },
    {
      "stat_id": "industry-97-netIncome",
      "claim": "Legal services: net income less deficit, in thousands of USD: $18,921,033.00 (Tax year 2023).",
      "value": 18921033,
      "unit": "USD thousands",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CT48; businesses with and without net income; Legal services; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-netIncome"
    },
    {
      "stat_id": "industry-97-netIncome-ratio",
      "claim": "Legal services: calculated aggregate net income less deficit / receipts: 43.77% (Tax year 2023).",
      "value": 43.77,
      "unit": "percent",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-97-netIncome",
        "industry-97-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-netIncome-ratio"
    },
    {
      "stat_id": "industry-97-deductions-ratio",
      "claim": "Legal services: calculated aggregate deductions / receipts: 56.22% (Tax year 2023).",
      "value": 56.22,
      "unit": "percent",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-97-deductions",
        "industry-97-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-deductions-ratio"
    },
    {
      "stat_id": "industry-97-advertising-ratio",
      "claim": "Legal services: calculated aggregate advertising / receipts: 1.87% (Tax year 2023).",
      "value": 1.87,
      "unit": "percent",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-97-advertising",
        "industry-97-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-advertising-ratio"
    },
    {
      "stat_id": "industry-97-contractLabor-ratio",
      "claim": "Legal services: calculated aggregate contract labor / receipts: 3.14% (Tax year 2023).",
      "value": 3.14,
      "unit": "percent",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-97-contractLabor",
        "industry-97-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-contractLabor-ratio"
    },
    {
      "stat_id": "industry-97-wages-ratio",
      "claim": "Legal services: calculated aggregate salaries and wages / receipts: 9.68% (Tax year 2023).",
      "value": 9.68,
      "unit": "percent",
      "population": "Legal services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-97-wages",
        "industry-97-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-97-wages-ratio"
    },
    {
      "stat_id": "industry-98-returns",
      "claim": "Offices of certified public accountants: number of returns: 28,476 (Tax year 2023).",
      "value": 28476,
      "unit": "returns",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CU12; businesses with and without net income; Offices of certified public accountants; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-returns"
    },
    {
      "stat_id": "industry-98-receipts",
      "claim": "Offices of certified public accountants: business receipts, total, in thousands of USD: $4,181,407.00 (Tax year 2023).",
      "value": 4181407,
      "unit": "USD thousands",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CU13; businesses with and without net income; Offices of certified public accountants; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-receipts"
    },
    {
      "stat_id": "industry-98-deductions",
      "claim": "Offices of certified public accountants: business deductions, total, in thousands of USD: $2,308,447.00 (Tax year 2023).",
      "value": 2308447,
      "unit": "USD thousands",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CU16; businesses with and without net income; Offices of certified public accountants; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-deductions"
    },
    {
      "stat_id": "industry-98-advertising",
      "claim": "Offices of certified public accountants: advertising expenses, in thousands of USD: $44,906.00 (Tax year 2023).",
      "value": 44906,
      "unit": "USD thousands",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CU24; businesses with and without net income; Offices of certified public accountants; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-advertising"
    },
    {
      "stat_id": "industry-98-contractLabor",
      "claim": "Offices of certified public accountants: contract labor, in thousands of USD: $107,669.00 (Tax year 2023).",
      "value": 107669,
      "unit": "USD thousands",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CU27; businesses with and without net income; Offices of certified public accountants; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-contractLabor"
    },
    {
      "stat_id": "industry-98-wages",
      "claim": "Offices of certified public accountants: salaries and wages, in thousands of USD: $698,351.00 (Tax year 2023).",
      "value": 698351,
      "unit": "USD thousands",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CU42; businesses with and without net income; Offices of certified public accountants; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-wages"
    },
    {
      "stat_id": "industry-98-netIncome",
      "claim": "Offices of certified public accountants: net income less deficit, in thousands of USD: $1,872,959.00 (Tax year 2023).",
      "value": 1872959,
      "unit": "USD thousands",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CU48; businesses with and without net income; Offices of certified public accountants; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-netIncome"
    },
    {
      "stat_id": "industry-98-netIncome-ratio",
      "claim": "Offices of certified public accountants: calculated aggregate net income less deficit / receipts: 44.79% (Tax year 2023).",
      "value": 44.79,
      "unit": "percent",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-98-netIncome",
        "industry-98-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-netIncome-ratio"
    },
    {
      "stat_id": "industry-98-deductions-ratio",
      "claim": "Offices of certified public accountants: calculated aggregate deductions / receipts: 55.21% (Tax year 2023).",
      "value": 55.21,
      "unit": "percent",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-98-deductions",
        "industry-98-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-deductions-ratio"
    },
    {
      "stat_id": "industry-98-advertising-ratio",
      "claim": "Offices of certified public accountants: calculated aggregate advertising / receipts: 1.07% (Tax year 2023).",
      "value": 1.07,
      "unit": "percent",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-98-advertising",
        "industry-98-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-advertising-ratio"
    },
    {
      "stat_id": "industry-98-contractLabor-ratio",
      "claim": "Offices of certified public accountants: calculated aggregate contract labor / receipts: 2.57% (Tax year 2023).",
      "value": 2.57,
      "unit": "percent",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-98-contractLabor",
        "industry-98-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-contractLabor-ratio"
    },
    {
      "stat_id": "industry-98-wages-ratio",
      "claim": "Offices of certified public accountants: calculated aggregate salaries and wages / receipts: 16.7% (Tax year 2023).",
      "value": 16.7,
      "unit": "percent",
      "population": "Offices of certified public accountants: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-98-wages",
        "industry-98-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-98-wages-ratio"
    },
    {
      "stat_id": "industry-99-returns",
      "claim": "Other accounting services: number of returns: 333,080 (Tax year 2023).",
      "value": 333080,
      "unit": "returns",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CV12; businesses with and without net income; Other accounting services; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-returns"
    },
    {
      "stat_id": "industry-99-receipts",
      "claim": "Other accounting services: business receipts, total, in thousands of USD: $11,707,891.00 (Tax year 2023).",
      "value": 11707891,
      "unit": "USD thousands",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CV13; businesses with and without net income; Other accounting services; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-receipts"
    },
    {
      "stat_id": "industry-99-deductions",
      "claim": "Other accounting services: business deductions, total, in thousands of USD: $7,137,974.00 (Tax year 2023).",
      "value": 7137974,
      "unit": "USD thousands",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CV16; businesses with and without net income; Other accounting services; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-deductions"
    },
    {
      "stat_id": "industry-99-advertising",
      "claim": "Other accounting services: advertising expenses, in thousands of USD: $209,079.00 (Tax year 2023).",
      "value": 209079,
      "unit": "USD thousands",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CV24; businesses with and without net income; Other accounting services; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-advertising"
    },
    {
      "stat_id": "industry-99-contractLabor",
      "claim": "Other accounting services: contract labor, in thousands of USD: $468,650.00 (Tax year 2023).",
      "value": 468650,
      "unit": "USD thousands",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CV27; businesses with and without net income; Other accounting services; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-contractLabor"
    },
    {
      "stat_id": "industry-99-wages",
      "claim": "Other accounting services: salaries and wages, in thousands of USD: $790,691.00 (Tax year 2023).",
      "value": 790691,
      "unit": "USD thousands",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CV42; businesses with and without net income; Other accounting services; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-wages"
    },
    {
      "stat_id": "industry-99-netIncome",
      "claim": "Other accounting services: net income less deficit, in thousands of USD: $4,595,590.00 (Tax year 2023).",
      "value": 4595590,
      "unit": "USD thousands",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!CV48; businesses with and without net income; Other accounting services; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-netIncome"
    },
    {
      "stat_id": "industry-99-netIncome-ratio",
      "claim": "Other accounting services: calculated aggregate net income less deficit / receipts: 39.25% (Tax year 2023).",
      "value": 39.25,
      "unit": "percent",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-99-netIncome",
        "industry-99-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-netIncome-ratio"
    },
    {
      "stat_id": "industry-99-deductions-ratio",
      "claim": "Other accounting services: calculated aggregate deductions / receipts: 60.97% (Tax year 2023).",
      "value": 60.97,
      "unit": "percent",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-99-deductions",
        "industry-99-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-deductions-ratio"
    },
    {
      "stat_id": "industry-99-advertising-ratio",
      "claim": "Other accounting services: calculated aggregate advertising / receipts: 1.79% (Tax year 2023).",
      "value": 1.79,
      "unit": "percent",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-99-advertising",
        "industry-99-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-advertising-ratio"
    },
    {
      "stat_id": "industry-99-contractLabor-ratio",
      "claim": "Other accounting services: calculated aggregate contract labor / receipts: 4% (Tax year 2023).",
      "value": 4,
      "unit": "percent",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-99-contractLabor",
        "industry-99-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-contractLabor-ratio"
    },
    {
      "stat_id": "industry-99-wages-ratio",
      "claim": "Other accounting services: calculated aggregate salaries and wages / receipts: 6.75% (Tax year 2023).",
      "value": 6.75,
      "unit": "percent",
      "population": "Other accounting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-99-wages",
        "industry-99-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-99-wages-ratio"
    },
    {
      "stat_id": "industry-106-returns",
      "claim": "Specialized design services: number of returns: 306,934 (Tax year 2023).",
      "value": 306934,
      "unit": "returns",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DC12; businesses with and without net income; Specialized design services; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-returns"
    },
    {
      "stat_id": "industry-106-receipts",
      "claim": "Specialized design services: business receipts, total, in thousands of USD: $14,332,404.00 (Tax year 2023).",
      "value": 14332404,
      "unit": "USD thousands",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DC13; businesses with and without net income; Specialized design services; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-receipts"
    },
    {
      "stat_id": "industry-106-deductions",
      "claim": "Specialized design services: business deductions, total, in thousands of USD: $9,990,938.00 (Tax year 2023).",
      "value": 9990938,
      "unit": "USD thousands",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DC16; businesses with and without net income; Specialized design services; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-deductions"
    },
    {
      "stat_id": "industry-106-advertising",
      "claim": "Specialized design services: advertising expenses, in thousands of USD: $252,687.00 (Tax year 2023).",
      "value": 252687,
      "unit": "USD thousands",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DC24; businesses with and without net income; Specialized design services; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-advertising"
    },
    {
      "stat_id": "industry-106-contractLabor",
      "claim": "Specialized design services: contract labor, in thousands of USD: $545,554.00 (Tax year 2023).",
      "value": 545554,
      "unit": "USD thousands",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DC27; businesses with and without net income; Specialized design services; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-contractLabor"
    },
    {
      "stat_id": "industry-106-wages",
      "claim": "Specialized design services: salaries and wages, in thousands of USD: $331,795.00 (Tax year 2023).",
      "value": 331795,
      "unit": "USD thousands",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DC42; businesses with and without net income; Specialized design services; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-wages"
    },
    {
      "stat_id": "industry-106-netIncome",
      "claim": "Specialized design services: net income less deficit, in thousands of USD: $4,340,075.00 (Tax year 2023).",
      "value": 4340075,
      "unit": "USD thousands",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DC48; businesses with and without net income; Specialized design services; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-netIncome"
    },
    {
      "stat_id": "industry-106-netIncome-ratio",
      "claim": "Specialized design services: calculated aggregate net income less deficit / receipts: 30.28% (Tax year 2023).",
      "value": 30.28,
      "unit": "percent",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-106-netIncome",
        "industry-106-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-netIncome-ratio"
    },
    {
      "stat_id": "industry-106-deductions-ratio",
      "claim": "Specialized design services: calculated aggregate deductions / receipts: 69.71% (Tax year 2023).",
      "value": 69.71,
      "unit": "percent",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-106-deductions",
        "industry-106-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-deductions-ratio"
    },
    {
      "stat_id": "industry-106-advertising-ratio",
      "claim": "Specialized design services: calculated aggregate advertising / receipts: 1.76% (Tax year 2023).",
      "value": 1.76,
      "unit": "percent",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-106-advertising",
        "industry-106-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-advertising-ratio"
    },
    {
      "stat_id": "industry-106-contractLabor-ratio",
      "claim": "Specialized design services: calculated aggregate contract labor / receipts: 3.81% (Tax year 2023).",
      "value": 3.81,
      "unit": "percent",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-106-contractLabor",
        "industry-106-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-contractLabor-ratio"
    },
    {
      "stat_id": "industry-106-wages-ratio",
      "claim": "Specialized design services: calculated aggregate salaries and wages / receipts: 2.31% (Tax year 2023).",
      "value": 2.31,
      "unit": "percent",
      "population": "Specialized design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-106-wages",
        "industry-106-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-106-wages-ratio"
    },
    {
      "stat_id": "industry-107-returns",
      "claim": "Computer systems design services: number of returns: 318,183 (Tax year 2023).",
      "value": 318183,
      "unit": "returns",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DD12; businesses with and without net income; Computer systems design services; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-returns"
    },
    {
      "stat_id": "industry-107-receipts",
      "claim": "Computer systems design services: business receipts, total, in thousands of USD: $16,799,666.00 (Tax year 2023).",
      "value": 16799666,
      "unit": "USD thousands",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DD13; businesses with and without net income; Computer systems design services; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-receipts"
    },
    {
      "stat_id": "industry-107-deductions",
      "claim": "Computer systems design services: business deductions, total, in thousands of USD: $10,570,563.00 (Tax year 2023).",
      "value": 10570563,
      "unit": "USD thousands",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DD16; businesses with and without net income; Computer systems design services; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-deductions"
    },
    {
      "stat_id": "industry-107-advertising",
      "claim": "Computer systems design services: advertising expenses, in thousands of USD: $287,071.00 (Tax year 2023).",
      "value": 287071,
      "unit": "USD thousands",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DD24; businesses with and without net income; Computer systems design services; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-advertising"
    },
    {
      "stat_id": "industry-107-contractLabor",
      "claim": "Computer systems design services: contract labor, in thousands of USD: $1,260,771.00 (Tax year 2023).",
      "value": 1260771,
      "unit": "USD thousands",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DD27; businesses with and without net income; Computer systems design services; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-contractLabor"
    },
    {
      "stat_id": "industry-107-wages",
      "claim": "Computer systems design services: salaries and wages, in thousands of USD: $1,074,548.00 (Tax year 2023).",
      "value": 1074548,
      "unit": "USD thousands",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DD42; businesses with and without net income; Computer systems design services; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-wages"
    },
    {
      "stat_id": "industry-107-netIncome",
      "claim": "Computer systems design services: net income less deficit, in thousands of USD: $6,220,488.00 (Tax year 2023).",
      "value": 6220488,
      "unit": "USD thousands",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DD48; businesses with and without net income; Computer systems design services; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-netIncome"
    },
    {
      "stat_id": "industry-107-netIncome-ratio",
      "claim": "Computer systems design services: calculated aggregate net income less deficit / receipts: 37.03% (Tax year 2023).",
      "value": 37.03,
      "unit": "percent",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-107-netIncome",
        "industry-107-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-netIncome-ratio"
    },
    {
      "stat_id": "industry-107-deductions-ratio",
      "claim": "Computer systems design services: calculated aggregate deductions / receipts: 62.92% (Tax year 2023).",
      "value": 62.92,
      "unit": "percent",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-107-deductions",
        "industry-107-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-deductions-ratio"
    },
    {
      "stat_id": "industry-107-advertising-ratio",
      "claim": "Computer systems design services: calculated aggregate advertising / receipts: 1.71% (Tax year 2023).",
      "value": 1.71,
      "unit": "percent",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-107-advertising",
        "industry-107-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-advertising-ratio"
    },
    {
      "stat_id": "industry-107-contractLabor-ratio",
      "claim": "Computer systems design services: calculated aggregate contract labor / receipts: 7.5% (Tax year 2023).",
      "value": 7.5,
      "unit": "percent",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-107-contractLabor",
        "industry-107-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-contractLabor-ratio"
    },
    {
      "stat_id": "industry-107-wages-ratio",
      "claim": "Computer systems design services: calculated aggregate salaries and wages / receipts: 6.4% (Tax year 2023).",
      "value": 6.4,
      "unit": "percent",
      "population": "Computer systems design services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-107-wages",
        "industry-107-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-107-wages-ratio"
    },
    {
      "stat_id": "industry-109-returns",
      "claim": "Management, scientific, and technical consulting services: number of returns: 1,109,907 (Tax year 2023).",
      "value": 1109907,
      "unit": "returns",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DF12; businesses with and without net income; Management, scientific, and technical consulting services; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-returns"
    },
    {
      "stat_id": "industry-109-receipts",
      "claim": "Management, scientific, and technical consulting services: business receipts, total, in thousands of USD: $67,087,060.00 (Tax year 2023).",
      "value": 67087060,
      "unit": "USD thousands",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DF13; businesses with and without net income; Management, scientific, and technical consulting services; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-receipts"
    },
    {
      "stat_id": "industry-109-deductions",
      "claim": "Management, scientific, and technical consulting services: business deductions, total, in thousands of USD: $33,480,600.00 (Tax year 2023).",
      "value": 33480600,
      "unit": "USD thousands",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DF16; businesses with and without net income; Management, scientific, and technical consulting services; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-deductions"
    },
    {
      "stat_id": "industry-109-advertising",
      "claim": "Management, scientific, and technical consulting services: advertising expenses, in thousands of USD: $1,086,100.00 (Tax year 2023).",
      "value": 1086100,
      "unit": "USD thousands",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DF24; businesses with and without net income; Management, scientific, and technical consulting services; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-advertising"
    },
    {
      "stat_id": "industry-109-contractLabor",
      "claim": "Management, scientific, and technical consulting services: contract labor, in thousands of USD: $3,465,885.00 (Tax year 2023).",
      "value": 3465885,
      "unit": "USD thousands",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DF27; businesses with and without net income; Management, scientific, and technical consulting services; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-contractLabor"
    },
    {
      "stat_id": "industry-109-wages",
      "claim": "Management, scientific, and technical consulting services: salaries and wages, in thousands of USD: $2,524,765.00 (Tax year 2023).",
      "value": 2524765,
      "unit": "USD thousands",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DF42; businesses with and without net income; Management, scientific, and technical consulting services; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-wages"
    },
    {
      "stat_id": "industry-109-netIncome",
      "claim": "Management, scientific, and technical consulting services: net income less deficit, in thousands of USD: $33,709,178.00 (Tax year 2023).",
      "value": 33709178,
      "unit": "USD thousands",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DF48; businesses with and without net income; Management, scientific, and technical consulting services; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-netIncome"
    },
    {
      "stat_id": "industry-109-netIncome-ratio",
      "claim": "Management, scientific, and technical consulting services: calculated aggregate net income less deficit / receipts: 50.25% (Tax year 2023).",
      "value": 50.25,
      "unit": "percent",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-109-netIncome",
        "industry-109-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-netIncome-ratio"
    },
    {
      "stat_id": "industry-109-deductions-ratio",
      "claim": "Management, scientific, and technical consulting services: calculated aggregate deductions / receipts: 49.91% (Tax year 2023).",
      "value": 49.91,
      "unit": "percent",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-109-deductions",
        "industry-109-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-deductions-ratio"
    },
    {
      "stat_id": "industry-109-advertising-ratio",
      "claim": "Management, scientific, and technical consulting services: calculated aggregate advertising / receipts: 1.62% (Tax year 2023).",
      "value": 1.62,
      "unit": "percent",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-109-advertising",
        "industry-109-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-advertising-ratio"
    },
    {
      "stat_id": "industry-109-contractLabor-ratio",
      "claim": "Management, scientific, and technical consulting services: calculated aggregate contract labor / receipts: 5.17% (Tax year 2023).",
      "value": 5.17,
      "unit": "percent",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-109-contractLabor",
        "industry-109-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-contractLabor-ratio"
    },
    {
      "stat_id": "industry-109-wages-ratio",
      "claim": "Management, scientific, and technical consulting services: calculated aggregate salaries and wages / receipts: 3.76% (Tax year 2023).",
      "value": 3.76,
      "unit": "percent",
      "population": "Management, scientific, and technical consulting services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-109-wages",
        "industry-109-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-109-wages-ratio"
    },
    {
      "stat_id": "industry-110-returns",
      "claim": "Scientific research and development services: number of returns: 64,361 (Tax year 2023).",
      "value": 64361,
      "unit": "returns",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DG12; businesses with and without net income; Scientific research and development services; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-returns"
    },
    {
      "stat_id": "industry-110-receipts",
      "claim": "Scientific research and development services: business receipts, total, in thousands of USD: $1,906,442.00 (Tax year 2023).",
      "value": 1906442,
      "unit": "USD thousands",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DG13; businesses with and without net income; Scientific research and development services; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-receipts"
    },
    {
      "stat_id": "industry-110-deductions",
      "claim": "Scientific research and development services: business deductions, total, in thousands of USD: $1,223,002.00 (Tax year 2023).",
      "value": 1223002,
      "unit": "USD thousands",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DG16; businesses with and without net income; Scientific research and development services; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-deductions"
    },
    {
      "stat_id": "industry-110-advertising",
      "claim": "Scientific research and development services: advertising expenses, in thousands of USD: $5,916.00 (Tax year 2023).",
      "value": 5916,
      "unit": "USD thousands",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DG24; businesses with and without net income; Scientific research and development services; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-advertising"
    },
    {
      "stat_id": "industry-110-contractLabor",
      "claim": "Scientific research and development services: contract labor, in thousands of USD: $70,439.00 (Tax year 2023).",
      "value": 70439,
      "unit": "USD thousands",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DG27; businesses with and without net income; Scientific research and development services; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-contractLabor"
    },
    {
      "stat_id": "industry-110-wages",
      "claim": "Scientific research and development services: salaries and wages, in thousands of USD: $133,132.00 (Tax year 2023).",
      "value": 133132,
      "unit": "USD thousands",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DG42; businesses with and without net income; Scientific research and development services; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-wages"
    },
    {
      "stat_id": "industry-110-netIncome",
      "claim": "Scientific research and development services: net income less deficit, in thousands of USD: $702,511.00 (Tax year 2023).",
      "value": 702511,
      "unit": "USD thousands",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DG48; businesses with and without net income; Scientific research and development services; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-netIncome"
    },
    {
      "stat_id": "industry-110-netIncome-ratio",
      "claim": "Scientific research and development services: calculated aggregate net income less deficit / receipts: 36.85% (Tax year 2023).",
      "value": 36.85,
      "unit": "percent",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-110-netIncome",
        "industry-110-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-netIncome-ratio"
    },
    {
      "stat_id": "industry-110-deductions-ratio",
      "claim": "Scientific research and development services: calculated aggregate deductions / receipts: 64.15% (Tax year 2023).",
      "value": 64.15,
      "unit": "percent",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-110-deductions",
        "industry-110-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-deductions-ratio"
    },
    {
      "stat_id": "industry-110-advertising-ratio",
      "claim": "Scientific research and development services: calculated aggregate advertising / receipts: 0.31% (Tax year 2023).",
      "value": 0.31,
      "unit": "percent",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-110-advertising",
        "industry-110-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-advertising-ratio"
    },
    {
      "stat_id": "industry-110-contractLabor-ratio",
      "claim": "Scientific research and development services: calculated aggregate contract labor / receipts: 3.69% (Tax year 2023).",
      "value": 3.69,
      "unit": "percent",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-110-contractLabor",
        "industry-110-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-contractLabor-ratio"
    },
    {
      "stat_id": "industry-110-wages-ratio",
      "claim": "Scientific research and development services: calculated aggregate salaries and wages / receipts: 6.98% (Tax year 2023).",
      "value": 6.98,
      "unit": "percent",
      "population": "Scientific research and development services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-110-wages",
        "industry-110-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-110-wages-ratio"
    },
    {
      "stat_id": "industry-111-returns",
      "claim": "Advertising and related services: number of returns: 179,434 (Tax year 2023).",
      "value": 179434,
      "unit": "returns",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DH12; businesses with and without net income; Advertising and related services; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-returns"
    },
    {
      "stat_id": "industry-111-receipts",
      "claim": "Advertising and related services: business receipts, total, in thousands of USD: $13,628,176.00 (Tax year 2023).",
      "value": 13628176,
      "unit": "USD thousands",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DH13; businesses with and without net income; Advertising and related services; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-receipts"
    },
    {
      "stat_id": "industry-111-deductions",
      "claim": "Advertising and related services: business deductions, total, in thousands of USD: $9,905,935.00 (Tax year 2023).",
      "value": 9905935,
      "unit": "USD thousands",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DH16; businesses with and without net income; Advertising and related services; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-deductions"
    },
    {
      "stat_id": "industry-111-advertising",
      "claim": "Advertising and related services: advertising expenses, in thousands of USD: $492,418.00 (Tax year 2023).",
      "value": 492418,
      "unit": "USD thousands",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DH24; businesses with and without net income; Advertising and related services; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-advertising"
    },
    {
      "stat_id": "industry-111-contractLabor",
      "claim": "Advertising and related services: contract labor, in thousands of USD: $718,446.00 (Tax year 2023).",
      "value": 718446,
      "unit": "USD thousands",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DH27; businesses with and without net income; Advertising and related services; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-contractLabor"
    },
    {
      "stat_id": "industry-111-wages",
      "claim": "Advertising and related services: salaries and wages, in thousands of USD: $690,545.00 (Tax year 2023).",
      "value": 690545,
      "unit": "USD thousands",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DH42; businesses with and without net income; Advertising and related services; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-wages"
    },
    {
      "stat_id": "industry-111-netIncome",
      "claim": "Advertising and related services: net income less deficit, in thousands of USD: $3,732,166.00 (Tax year 2023).",
      "value": 3732166,
      "unit": "USD thousands",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DH48; businesses with and without net income; Advertising and related services; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-netIncome"
    },
    {
      "stat_id": "industry-111-netIncome-ratio",
      "claim": "Advertising and related services: calculated aggregate net income less deficit / receipts: 27.39% (Tax year 2023).",
      "value": 27.39,
      "unit": "percent",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-111-netIncome",
        "industry-111-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-netIncome-ratio"
    },
    {
      "stat_id": "industry-111-deductions-ratio",
      "claim": "Advertising and related services: calculated aggregate deductions / receipts: 72.69% (Tax year 2023).",
      "value": 72.69,
      "unit": "percent",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-111-deductions",
        "industry-111-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-deductions-ratio"
    },
    {
      "stat_id": "industry-111-advertising-ratio",
      "claim": "Advertising and related services: calculated aggregate advertising / receipts: 3.61% (Tax year 2023).",
      "value": 3.61,
      "unit": "percent",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-111-advertising",
        "industry-111-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-advertising-ratio"
    },
    {
      "stat_id": "industry-111-contractLabor-ratio",
      "claim": "Advertising and related services: calculated aggregate contract labor / receipts: 5.27% (Tax year 2023).",
      "value": 5.27,
      "unit": "percent",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-111-contractLabor",
        "industry-111-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-contractLabor-ratio"
    },
    {
      "stat_id": "industry-111-wages-ratio",
      "claim": "Advertising and related services: calculated aggregate salaries and wages / receipts: 5.07% (Tax year 2023).",
      "value": 5.07,
      "unit": "percent",
      "population": "Advertising and related services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-111-wages",
        "industry-111-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-111-wages-ratio"
    },
    {
      "stat_id": "industry-118-returns",
      "claim": "Educational services: number of returns: 862,502 (Tax year 2023).",
      "value": 862502,
      "unit": "returns",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DO12; businesses with and without net income; Educational services; number of returns",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-returns"
    },
    {
      "stat_id": "industry-118-receipts",
      "claim": "Educational services: business receipts, total, in thousands of USD: $16,807,961.00 (Tax year 2023).",
      "value": 16807961,
      "unit": "USD thousands",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DO13; businesses with and without net income; Educational services; business receipts, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-receipts"
    },
    {
      "stat_id": "industry-118-deductions",
      "claim": "Educational services: business deductions, total, in thousands of USD: $11,896,058.00 (Tax year 2023).",
      "value": 11896058,
      "unit": "USD thousands",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DO16; businesses with and without net income; Educational services; business deductions, total",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-deductions"
    },
    {
      "stat_id": "industry-118-advertising",
      "claim": "Educational services: advertising expenses, in thousands of USD: $294,992.00 (Tax year 2023).",
      "value": 294992,
      "unit": "USD thousands",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DO24; businesses with and without net income; Educational services; advertising expenses",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-advertising"
    },
    {
      "stat_id": "industry-118-contractLabor",
      "claim": "Educational services: contract labor, in thousands of USD: $812,925.00 (Tax year 2023).",
      "value": 812925,
      "unit": "USD thousands",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DO27; businesses with and without net income; Educational services; contract labor",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-contractLabor"
    },
    {
      "stat_id": "industry-118-wages",
      "claim": "Educational services: salaries and wages, in thousands of USD: $980,542.00 (Tax year 2023).",
      "value": 980542,
      "unit": "USD thousands",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DO42; businesses with and without net income; Educational services; salaries and wages",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-wages"
    },
    {
      "stat_id": "industry-118-netIncome",
      "claim": "Educational services: net income less deficit, in thousands of USD: $4,942,946.00 (Tax year 2023).",
      "value": 4942946,
      "unit": "USD thousands",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Internal Revenue Service, Statistics of Income",
      "source_title": "Table 2: Nonfarm Sole Proprietorships, Income Statements by Industrial Sectors, Tax Year 2023 (March 2026)",
      "source_url": "https://www.irs.gov/pub/irs-soi/23sp02is.xls",
      "source_locator": "TAB2!DO48; businesses with and without net income; Educational services; net income less deficit",
      "publication_date": null,
      "accessed_date": "2026-09-12",
      "primary_source": true,
      "method_notes": "IRS SOI sample-based estimate. Dollar amounts are in thousands of USD. Table published March 2026; exact day not specified. IRS Table 2 footnote 1 applies to receipts, deductions and net income.",
      "license_notes": "U.S. federal government data; attribution requested. No agency endorsement.",
      "status": "verified",
      "kind": "reported",
      "formula": null,
      "input_stat_ids": [],
      "input_source_urls": [],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-netIncome"
    },
    {
      "stat_id": "industry-118-netIncome-ratio",
      "claim": "Educational services: calculated aggregate net income less deficit / receipts: 29.41% (Tax year 2023).",
      "value": 29.41,
      "unit": "percent",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate net income less deficit ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-118-netIncome",
        "industry-118-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-netIncome-ratio"
    },
    {
      "stat_id": "industry-118-deductions-ratio",
      "claim": "Educational services: calculated aggregate deductions / receipts: 70.78% (Tax year 2023).",
      "value": 70.78,
      "unit": "percent",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate business deductions, total ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-118-deductions",
        "industry-118-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-deductions-ratio"
    },
    {
      "stat_id": "industry-118-advertising-ratio",
      "claim": "Educational services: calculated aggregate advertising / receipts: 1.76% (Tax year 2023).",
      "value": 1.76,
      "unit": "percent",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate advertising expenses ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-118-advertising",
        "industry-118-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-advertising-ratio"
    },
    {
      "stat_id": "industry-118-contractLabor-ratio",
      "claim": "Educational services: calculated aggregate contract labor / receipts: 4.84% (Tax year 2023).",
      "value": 4.84,
      "unit": "percent",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate contract labor ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-118-contractLabor",
        "industry-118-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-contractLabor-ratio"
    },
    {
      "stat_id": "industry-118-wages-ratio",
      "claim": "Educational services: calculated aggregate salaries and wages / receipts: 5.83% (Tax year 2023).",
      "value": 5.83,
      "unit": "percent",
      "population": "Educational services: nonfarm sole-proprietorship returns with and without net income",
      "geography": "United States",
      "observation_period": "Tax year 2023",
      "publisher": "Workspace369 (calculation from cited primary inputs)",
      "source_title": "Sole Proprietor Profit Margins and Expense Benchmarks by Industry: Workspace369 model",
      "source_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/",
      "source_locator": "Workspace369 calculation; see formula and input IDs in the download",
      "publication_date": "2026-09-12",
      "accessed_date": "2026-09-12",
      "primary_source": false,
      "method_notes": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "license_notes": "Attribute Workspace369 calculations; original input source rights remain with their producers.",
      "status": "verified",
      "kind": "calculated",
      "formula": "Published aggregate salaries and wages ÷ published aggregate business receipts × 100; same USD-thousands units cancel",
      "input_stat_ids": [
        "industry-118-wages",
        "industry-118-receipts"
      ],
      "input_source_urls": [
        "https://www.irs.gov/pub/irs-soi/23sp02is.xls"
      ],
      "standard_error_percentage_points": null,
      "standard_error_locator": null,
      "cohort": null,
      "age_years": null,
      "surviving_establishments": null,
      "canonical_url": "https://workspace369.com/research/sole-proprietor-profit-margin-benchmarks/#industry-118-wages-ratio"
    }
  ]
}