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Artery
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For other uses, see Artery (disambiguation).
Artery
Diagram of an artery
Details
Identifiers
Latin
Arteria (plural: arteriae)
MeSH
D001158
TA
A12.0.00.003
A12.2.00.001
FMA
50720
Anatomical terminology
[edit on Wikidata]
An artery (plural arteries) (from Greek ἀρτηρία (artēria), meaning 'windpipe, artery')[1] is a blood vessel that takes blood from the heart to all parts of the body. Most arteries carry oxygenated blood; the two exceptions are the pulmonary and the umbilical arteries, which carry deoxygenated blood to the organs that oxygenate it. The effective arterial blood volume is that extracellular fluid which fills the arterial system.
The arteries are part of the circulatory system, which is responsible for the delivery of oxygen and nutrients to all cells, as well as the removal of carbon dioxide and waste products, the maintenance of optimum blood pH, and the circulation of proteins and cells of the immune system. In developed countries, the two leading causes of death, myocardial infarction (heart attack), and stroke, may each directly result from an arterial system that has been slowly and progressively compromised by years of deterioration.
Contents
[hide]
1 Structure
1.1 Development
2 Function
2.1 Aorta
2.2 Capillaries
3 Clinical significance
4 History
5 See also
6 References
7 External links
Structure[edit]
Microscopic anatomy of an artery.
Cross-section of a human artery
See also: Arterial tree
The anatomy of arteries can be separated into gross anatomy, at the macroscopic level, and microanatomy, which must be studied a microscope. The arterial system of the human body is divided into systemic arteries, carrying blood from the heart to the whole body, and pulmonary arteries, carrying deoxygenated blood from the heart to the lungs.
The outermost layer of an artery (or vein) is known as the tunica externa, also known as tunica adventitia, and is composed of connective tissue made up of collagen fibers. Inside this layer is the tunica media, or media, which is made up of smooth muscle cells and elastic tissue (also called connective tissue proper). The innermost layer, which is in direct contact with the flow of blood, is the tunica intima, commonly called the intima. This layer is mainly made up of endothelial cells. The hollow internal cavity in which the blood flows is called the lumen.
Development[edit]
Arterial formation begins and ends when endothelial cells begin to express arterial specific genes, such as ephrin B2.[2]
Function[edit]
Arteries form part of the human circulatory system
Main article: Circulatory system
Arteries form part of the circulatory system. They carry blood that is oxygenated after it has been pumped from the heart. Coronary arteries also aid the heart in pumping blood. Arteries carry oxygenated blood away from the heart to the tissues, except for pulmonary arteries, which carry blood to the lungs for oxygenation (usually veins carry deoxygenated blood to the heart but the pulmonary veins carry oxygenated blood as well).[3] There are two types of unique arteries. The pulmonary artery carries blood from the heart to the lungs, where it receives oxygen. It is unique because the blood in it is not "oxygenated", as it has not yet passed through the lungs. The other unique artery is the umbilical artery, which carries deoxygenated blood from a fetus to its mother.
Arteries have a blood pressure higher than other parts of the circulatory system. The pressure in arteries varies during the cardiac cycle. It is highest when the heart contracts and lowest when heart relaxes. The variation in pressure produces a pulse, which can be felt in different areas of the body, such as the radial pulse. Arterioles have the greatest collective influence on both local blood flow and on overall blood pressure. They are the primary "adjustable nozzles" in the blood system, across which the greatest pressure drop occurs. The combination of heart output (cardiac output) and systemic vascular resistance, which refers to the collective resistance of all of the body's arterioles, are the principal determinants of arterial blood pressure at any given moment.
Systemic arteries are the arteries (including the peripheral arteries), of the systemic circulation, which is the part of the cardiovascular system that carries oxygenated blood away from the heart, to the body, and returns deoxygenated blood back to the heart. Systemic arteries can be subdivided into two types - muscular and elastic - according to the relative compositions of elastic and muscle tissue in their tunica media as well as their size and the makeup of the internal and external elastic lamina. The larger arteries (>10 mm diameter) are generally elastic and the smaller ones (0.1–10 mm) tend to be muscular. Systemic arteries deliver blood to the arterioles, and then to the capillaries, where nutrients and gases are exchanged.
After travelling from the aorta, blood travels through peripheral arteries into smaller arteries called arterioles, and eventually to capillaries. Arterioles help in regulating blood pressure by the variable contraction of the smooth muscle of their walls, and deliver blood to the capillaries.
Aorta[edit]
The aorta is the root systemic artery. In humans, it receives blood directly from the left ventricle of the heart via the aortic valve. As the aorta branches, and these arteries branch in turn, they become successively smaller in diameter, down to the arterioles. The arterioles supply capillaries, which in turn empty into venules. The very first branches off of the aorta are the coronary arteries, which supply blood to the heart muscle itself. These are followed by the branches off the aortic arch, namely the brachiocephalic artery, the left common carotid, and the left subclavian arteries.
Capillaries[edit]
Main article: Capillaries
The capillaries are the smallest of the blood vessels and are part of the microcirculation. The capillaries have a width of a single cell in diameter to aid in the fast and easy diffusion of gases, sugars and nutrients to surrounding tissues. Capillaries have no smooth muscle surrounding them and have a diameter less than that of red blood cells; a red blood cell is typically 7 micrometers outside diameter, capillaries typically 5 micrometers inside diameter. The red blood cells must distort in order to pass through the capillaries.
These small diameters of the capillaries provide a relatively large surface area for the exchange of gases and nutrients.
Clinical significance[edit]
Diagram showing the effects of atherosclerosis on an artery.
Systemic arterial pressures, are generated by the forceful contractions of the heart's left ventricle. High blood pressure is a factor in causing arterial damage. Healthy resting arterial pressures, are relatively low, mean systemic pressures typically being under 100 mmHg, about 1.8 lbf/in², above surrounding atmospheric pressure (about 760 mmHg or 14.7 lbf/in² at sea level). To withstand and adapt to the pressures within, arteries are surrounded by varying thicknesses of smooth muscle which have extensive elastic and inelastic connective tissues. The pulse pressure, i.e. systolic vs. diastolic difference, is determined primarily by the amount of blood ejected by each heart beat, stroke volume, versus the volume and elasticity of the major arteries.
A blood squirt also known as an arterial gush is the effect when an artery is cut due to the higher arterial pressures. Blood is spurted out at a rapid, intermittent rate, that coincides with the heartbeat.The amount of blood loss can be copious, can occur very rapidly, and be life-threatening.[4]
Over time, factors such as elevated arterial blood sugar (particularly as seen in diabetes mellitus), lipoprotein, cholesterol, high blood pressure, stress and smoking, are all implicated in damaging both the endothelium and walls of the arteries, resulting in atherosclerosis. Atherosclerosis is a disease marked by the hardening of arteries. This is caused by an atheroma or plaque in the artery wall and is a build-up of cell debris, that contain lipids, (cholesterol and fatty acids), calcium[5][6] and a variable amount of fibrous connective tissue.
Accidental intra-arterial injection either iatrogenically or through recreational drug use can cause symptoms such as intense pain, paresthesia and necrosis. It usually causes permanent damage to the limb; often amputation is necessary.[7]
History[edit]
Among the ancient Greeks, the arteries were considered to be "air holders" that were responsible for the transport of air to the tissues and were connected to the trachea. This was as a result of finding the arteries of the dead devoid of blood.
In medieval times, it was recognized that arteries carried a fluid, called "spiritual blood" or "vital spirits", considered to be different from the contents of the veins. This theory went back to Galen. In the late medieval period, the trachea,[8] and ligaments were also called "arteries".[9]
William Harvey described and popularized the modern concept of the circulatory system and the roles of arteries and veins in the 17th century.
Alexis Carrel at the beginning of 20th century first described the technique for vascular suturing and anastomosis and successfully performed many organ transplantations in animals; he thus actually opened the way to modern vascular surgery that was before limited to vessels permanent ligation.
Theodor Kocher the Swiss researcher, reported that atherosclerosis often developed in patients who had undergone a thyroidectomy and suggested that hypothyroidism favors atherosclerosis, which was, in the 1900s at autopsies, seen more frequently in iodine-deficient Austrians compared to Icelanders, which are not deficient in iodine. Turner reported the effectiveness of iodide and dried extracts of thyroid in the prevention of atherosclerosis in laboratory rabbits.[10][citation needed]
See also[edit]
Vein
References[edit]
Jump up ^ ἀρτηρία, Henry George Liddell, Robert Scott, A Greek-English Lexicon, on Perseus
Jump up ^ Swift, MR; Weinstein, BM (Mar 13, 2009). "Arterial-venous specification during development". Circulation Research. 104 (5): 576–88. doi:10.1161/CIRCRESAHA.108.188805. PMID 19286613.
Jump up ^ Maton, Anthea; Jean Hopkins; Charles William McLaughlin; Susan Johnson; Maryanna Quon Warner; David LaHart; Jill D. Wright (1999). Human Biology and Health. Englewood Cliffs, New Jersey: Prentice Hall. ISBN 0-13-981176-1.
Jump up ^ "U.S. Navy Standard First Aid Manual, Chapter 3 (online)". Retrieved 3 Feb 2003.
Jump up ^ Bertazzo, S. et al. Nano-analytical electron microscopy reveals fundamental insights into human cardiovascular tissue calcification. Nature Materials 12, 576-583 (2013).
Jump up ^ Miller, J. D. Cardiovascular calcification: Orbicular origins. Nature Materials 12, 476-478 (2013).
Jump up ^ Sen MD, Surjya; Nunes Chini MD Phd, Eduardo; Brown MD, Michael J. (June 2005). "Complications After Unintentional Intra-arterial Injection of Drugs: Risks, Outcomes, and Management Strategies" (Online archive of Volume 80, Issue 6, Pages 783–795, June 2005 Mayo Clinic Proceedings). Mayo Clinic Proceedings. MAYO Clinic. Retrieved 25 August 2014. Unintentional intra-arterial injection of medication, either iatrogenic or self-administered, is a source of considerable morbidity. Normal vascular anatomical proximity, aberrant vasculature, procedurally difficult situations, and medical personnel error all contribute to unintentional cannulation of arteries in an attempt to achieve intravenous access. Delivery of certain medications via arterial access has led to clinically important sequelae, including paresthesias, severe pain, motor dysfunction, compartment syndrome, gangrene, and limb loss. We comprehensively review the current literature, highlighting available information on risk factors, symptoms, pathogenesis, sequelae, and management strategies for unintentional intra-arterial injection. We believe that all physicians and ancillary personnel who administer intravenous therapies should be aware of this serious problem.
Jump up ^ Oxford English Dictionary.
Jump up ^ Shakespeare, William. Hamlet Complete, Authoritative Text with Biographical and Historical Contexts, Critical History, and Essays from Five Contemporary Critical Perspectives. Boston: Bedford Books of St. Martins Press, 1994. pg. 50.
Jump up ^ Bruger, Maurice; Rosenkrantz, J. A. (1942-03-01). "Arteriosclerosis and Hypothyroidism: Observations on Their Possible Interrelationship". The Journal of Clinical Endocrinology & Metabolism. 2 (3): 176–180. doi:10.1210/jcem-2-3-176. ISSN 0368-1610.
External links[edit]
Look up artery in Wiktionary, the free dictionary.
Wikimedia Commons has media related to Arteries.
Human arterial system
[show]
v
t
e
Human systems and organs
Musculoskeletal
Skeletal system
Bone
Carpus
Collar bone (clavicle)
Thigh bone (femur)
Fibula
Humerus
Mandible
Metacarpus
Metatarsus
Ossicles
Patella
Phalanges
Radius
Skull
Tarsus
Tibia
Ulna
Rib
Vertebra
Pelvis
Sternum
Cartilage
Joints
Fibrous joint
Cartilaginous joint
Synovial joint
Muscular system
Muscle
Tendon
Diaphragm
Circulatory system
Cardiovascular system
peripheral
Artery
Vein
Lymphatic vessel
Heart
Lymphatic system
primary
Bone marrow
Thymus
secondary
Spleen
Lymph node
CNS equivalent
Glymphatic system
Nervous system
Brain
Spinal cord
Nerve
Sensory system
Ear
Eye
Integumentary system
Skin
Subcutaneous tissue
Breast
Mammary gland
Immune system
Myeloid
Myeloid immune system
Lymphoid
Lymphoid immune system
Respiratory system
Upper
Nose
Nasopharynx
Larynx
Lower
Trachea
Bronchus
Lung
Digestive system
Mouth
Salivary gland
Tongue
upper GI
Oropharynx
Laryngopharynx
Esophagus
Stomach
lower GI
Small intestine
Appendix
Colon
Rectum
Anus
accessory
Liver
Biliary tract
Pancreas
Urinary system
Genitourinary system
Kidney
Ureter
Bladder
Urethra
Reproductive system
Female
Uterus
Vagina
Vulva
Ovary
Placenta
Male
Scrotum
Penis
Prostate
Testicle
Seminal vesicle
Endocrine system
Pituitary
Pineal
Thyroid
Parathyroid
Adrenal
Islets of Langerhans
[show]
v
t
e
Arteries and veins
Vessels
Arteries
Nutrient artery
Arteriole
Metarteriole
Elastic artery
Capillaries
Types
Continuous
Fenestrated
Sinusoidal
Precapillary sphincter
Precapillary resistance
Veins
Vena comitans
Superficial vein
Deep vein
Emissary veins
Venous plexus
Venule
Lymph
Lymphatic vessel
Lymph
Lymph capillary
Circulatory system
Systemic
Left heart → Aorta → Arteries → Arterioles → Capillaries → Venules → Veins → Vena cava → (Right heart)
Pulmonary
Right heart → Pulmonary arteries → Lungs → Pulmonary vein → Left heart
Microanatomy
Microvessel
Microcirculation
Tunica intima
Endothelium
Internal elastic lamina
Tunica media
Tunica externa
Vasa vasorum
Vasa nervorum
Vascular nerves
Rete mirabile
Circulatory anastomosis
[hide]
Arteries in the human body
[show]
v
t
e
Arteries of the head and neck
CC
EC
sup. thyroid
superior laryngeal
sternocleidomastoid branch
infrahyoid branch
cricothyroid branch
glandular branches
asc. pharyngeal
posterior meningeal
pharyngeal branches
inferior tympanic
lingual
suprahyoid
dorsal lingual
deep lingual
sublingual
facial
cervical branches (ascending palatine, tonsillar, submental, glandular)
facial branches (inferior labial
superior labial / nasal septum
lateral nasal
angular)
occipital
sternocleidomastoid
meningeal
occipital
auricular
descending
post. auricular
stylomastoid
stapedial
auricular
occipital
Parotid
sup. temporal
transverse facial
middle temporal (zygomatico-orbital)
anterior auricular
frontal
parietal
maxillary
1st part / mandibular
anterior tympanic
deep auricular
middle meningeal (superior tympanic, petrosal)
accessory meningeal
inferior alveolar
2nd part / pterygoid
to muscles of mastication (deep temporal, pterygoid, masseteric)
buccal
3rd part / pterygopalatine
posterior superior alveolar
infraorbital (anterior superior alveolar)
descending palatine (greater palatine, lesser palatine)
artery of the pterygoid canal
sphenopalatine (posterior septal branches, posterior lateral nasal)
pharyngeal
IC
cervical
carotid sinus
petrous
Vidian
caroticotympanic
cavernous/
ophthalmic
orbital group:anterior ethmoidal
posterior ethmoidal
lacrimal (lateral palpebral)
medial palpebral
terminal (supraorbital, supratrochlear, dorsal nasal)
ocular group: central retinal
ciliary (short posterior, long posterior, anterior)
Circulus arteriosus major
hypophysial (superior, inferior)
brain
Circle of Willis
ACA (anterior communicating, Recurrent artery of Heubner, Orbitofrontal artery)
MCA (anterolateral central, Prefrontal artery, Superior terminal branch, Inferior terminal branch, Anterior temporal branch)
posterior communicating
anterior choroidal
SC
vertebral artery
meningeal
spinal (posterior, anterior)
basilar: pontine
labyrinthine
cerebellar (AICA, SCA, PICA)
cerebral (PCA)
thyrocervical trunk
inferior thyroid
inferior laryngeal
tracheal
esophageal
ascending cervical
pharyngeal
glandular branches
transverse cervical
superficial branch
deep branch / dorsal scapular
scapular anastomosis
suprascapular
acromial branch
scapular anastomosis
costocervical trunk
deep cervical
Supreme Intercostal artery
[show]
v
t
e
Arteries of the torso and chest
Lungs
Pulmonary artery
Right
Left (Ligamentum arteriosum)
Heart
Coronary circulation
Right coronary:
SA nodal
AV nodal
Atrial
Right marginal
Posterior interventricular
Left coronary:
Anterior interventricular
Left circumflex (Left marginal)
Aorta
Sections
Ascending aorta
Aortic arch
Descending aorta
Thoracic aorta
Abdominal aorta
Aortic body
Aortic arch
Brachiocephalic
Thyreoidea ima
Right subclavian
Right common carotid
Left
common carotid
External carotid
Internal carotid
Carotid body
Carotid sinus
Carotid bifurcation
Left
subclavian
Internal thoracic: Anterior intercostal
Thymic
Pericardiacophrenic
Perforating branches
terminal (Musculophrenic, superior epigastric)
Costocervical trunk: Highest intercostal (Posterior intercostal 1–2)
Deep cervical
Descending
aorta
visceral: Bronchial
Esophageal
Mediastinal
parietal: Posterior intercostal 3–11
Subcostal
Superior phrenic
[show]
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t
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Arteries of the abdomen and pelvis
Abdominal
aorta
Celiac
Left gastric
Esophageal branches
Common hepatic
Proper hepatic
cystic
Right gastric
Gastroduodenal
right gastroepiploic
superior pancreaticoduodenal
supraduodenal
Splenic
Pancreatic branches
greater
dorsal
Short gastrics
Left gastroepiploic
Superior mesenteric
Inferior pancreaticoduodenal
Intestinal
jejunal
ileal
arcades
vasa recta
Ileocolic
colic
anterior cecal
posterior cecal
ileal branch
appendicular
Right colic
Middle colic
Marginal
Suprarenal
Middle suprarenal
Renal
Inferior suprarenal
Ureteral
Gonadal
Testicular artery
Ovarian artery
Lumbar
Lumbar arteries
Inferior mesenteric
Left colic
Marginal
Sigmoid
Superior rectal
Common iliac
Internal iliac
Posterior surface
Iliolumbar
Lumbar branch
Iliac branch
Anterior surface
Superior vesical artery
Umbilical artery
Medial umbilical ligament
to ductus deferens
Obturator
Anterior branch
Pubic branch
Posterior branch
Acetabular branch
Cruciate anastomosis
Corona mortis
Middle rectal
Vaginal branch ♀ / Prostatic branch ♂
Uterine ♀
Arcuate
Vaginal branches
Ovarian branches
Tubal branches
Spiral
Vaginal ♀ / Inferior vesical ♂
Inferior gluteal
Accompanying of sciatic nerve
Cruciate anastomosis
Internal pudendal
Inferior rectal
Perineal
posterior scrotal
posterior labial
Bulb of penis/vestibule
Urethral
Deep artery of the penis
helicine
Deep artery of clitoris
Dorsal of the penis
Dorsal of the clitoris
External iliac
Inferior epigastric
Corona mortis
Deep circumflex iliac
Femoral
see arteries of lower limbs
Median sacral
Coccygeal glomus
[show]
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Arteries of the human arm
Axillary
Shoulder (before teres minor)
1st part
Superior thoracic artery
2nd part
Thoracoacromial artery
pectoral branch
acromial branch
clavicular branch
deltoid branch
Lateral thoracic artery
3rd part
Subscapular artery
scapular anastomosis
circumflex scapular artery
thoracodorsal artery
anterior humeral circumflex artery
posterior humeral circumflex artery
Brachial
Forearm (before cubital fossa)
profunda brachii
radial collateral
medial collateral
ulnar collateral
superior
inferior
Radial artery
forearm
radial recurrent
wrist/carpus
Dorsal carpal branch
dorsal carpal arch
Palmar carpal branch
deep palmar arch
hand
Superficial palmar branch
princeps pollicis
radialis indicis artery
superficial palmar arch
Median artery
median artery
Ulnar artery
forearm
ulnar recurrent
anterior
posterior
common interosseous
anterior
posterior
interosseous recurrent
wrist/carpus
Dorsal carpal branch
dorsal carpal arch
Palmar carpal branch
superficial palmar arch
Arterial Arches
Dorsal carpal arch
dorsal metacarpal
dorsal digital
Palmar carpal arch
superficial palmar arch
common palmar digital
proper palmar digital
deep palmar arch
palmar metacarpal
[show]
v
t
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Arteries of the human leg
Inferior epigastric
cremasteric ♂ / round ligament ♀
Deep circumflex iliac
no major branches
Femoral
In femoral canal
superficial epigastric
superficial circumflex iliac
superficial external pudendal
deep external pudendal
(anterior scrotal ♂
Descending genicular
saphenous branch
articular branches
Profunda femoris
medial circumflex femoral
ascending
descending
superficial
deep
acetabular
lateral circumflex femoral
descending
transverse
ascending
perforating
Cruciate anastomosis
Trochanteric anastomosis
Popliteal
Genicular
superior genicular (medial, lateral)
middle genicular
inferior genicular (medial, lateral)
Sural
no major branches
Anterior tibial
tibial recurrent
posterior
anterior)
anterior malleolar
medial
lateral
dorsalis pedis: tarsal (medial, lateral)
Tibial-fibular (Tibial-peroneal) trunk
Posterior tibial
circumflex fibular
medial plantar
lateral plantar
fibular (peroneal)
Arches
arcuate
dorsal metatarsal
first dorsal metatarsal
deep plantar
dorsal digital arteries
plantar arch
plantar metatarsal
common plantar digital
proper plantar digital
Authority control
GND: 4003066-0
NDL: 00561681
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Theodor Kocher

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PubMed Identifier

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external text
//www.ncbi.nlm.nih.gov/pubmed/19286613

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external text
//doi.org/10.1210%2Fjcem-2-3-176

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external text
//www.worldcat.org/issn/0368-1610

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/wiki/Sensory_system
mw-redirect
Sensory system

values: nowraplinks collapsible autocollapse navbox-inner

values:
/wiki/Superior_laryngeal_artery
mw-redirect
Superior laryngeal artery

values: Sternocleidomastoid branch of superior thyroid artery

values: Infrahyoid branch of superior thyroid artery

values: Cricothyroid branch of superior thyroid artery

values: Glandular branches of the superior thyroid artery

values: Pharyngeal branches of ascending pharyngeal artery

values: Dorsal lingual branches of lingual artery

values:
/wiki/Deep_lingual_artery
mw-redirect
Deep lingual artery

values:
/wiki/Sublingual_artery
mw-redirect
Sublingual artery

values: Sternocleidomastoid branches of occipital artery

values: Stapedial branch of posterior auricular artery

values: Auricular branch of posterior auricular artery

values: Occipital branch of posterior auricular artery

values: Parotid branch of posterior auricular artery (page does not exist)

values: Anterior auricular branches of superficial temporal artery

values: Frontal branch of superficial temporal artery

values: Parietal branch of superficial temporal artery

values: Petrosal branch of middle meningeal artery

values: Posterior septal branches of sphenopalatine artery

values: Cervical part of internal carotid artery

values: Petrous portion of the internal carotid artery

values: Cavernous part of internal carotid artery

values: Superior terminal branch (page does not exist)

values: Inferior terminal branch (page does not exist)

values: Anterior temporal branch (page does not exist)

values:
/wiki/Inferior_laryngeal_artery
mw-redirect
Inferior laryngeal artery

values: Tracheal branches of inferior thyroid artery

values: Esophageal branches of inferior thyroid artery

values:
/wiki/Ascending_cervical_artery
mw-redirect
Ascending cervical artery

values: Pharyngeal branches of inferior thyroid artery

values: Glandular branches of the inferior thyroid artery

values: Superficial branch of transverse cervical artery

values:
/wiki/Dorsal_scapular_artery
mw-redirect
Dorsal scapular artery

values:
/wiki/Highest_intercostal_artery
mw-redirect
Highest intercostal artery

values:
/wiki/Right_pulmonary_artery
mw-redirect
Right pulmonary artery

values:
/wiki/Left_pulmonary_artery
mw-redirect
Left pulmonary artery

values: Right marginal branch of right coronary artery

values: Anterior interventricular branch of left coronary artery

values: Circumflex branch of left coronary artery

values:
/wiki/Thoracic_aorta
mw-redirect
Thoracic aorta

values: Anterior intercostal branches of internal thoracic artery

values: Thymic branches of internal thoracic artery

values: Perforating branches of internal thoracic artery

values:
/wiki/Musculophrenic_artery
mw-redirect
Musculophrenic artery

values:
/wiki/Posterior_intercostal_arteries
mw-redirect
Posterior intercostal arteries

values: Esophageal branches of thoracic part of aorta

values: Mediastinal branches of thoracic part of aorta

values: Esophageal branches of left gastric artery

values: Pubic branch of the obturator artery (page does not exist)

values: Posterior branch of the obturator artery

values: Prostatic branch of middle rectal artery (page does not exist)

values:
/wiki/Deep_artery_of_clitoris
mw-redirect
Deep artery of clitoris

values:
/wiki/Dorsal_artery_of_clitoris
mw-redirect
Dorsal artery of clitoris

values: Pectoral branch of thoracoacromial artery (page does not exist)

values: Acromial branch of thoracoacromial artery (page does not exist)

values: Clavicular branch of thoracoacromial artery (page does not exist)

values: Deltoid branch of thoracoacromial artery

values:
/wiki/Profunda_brachii
mw-redirect
Profunda brachii

values: Dorsal carpal branch of the radial artery

values: Superficial palmar branch of radial artery

values: Dorsal carpal branch of the ulnar artery

values: Saphenous branch of descending genicular artery

values: Articular branches of descending genicular artery

values: Ascending branch of medial circumflex femoral artery

values: Descending branch of medial circumflex femoral artery (page does not exist)

values: Superficial branch of medial circumflex femoral artery

values: Deep branch of medial circumflex femoral artery

values: Acetabular branch of medial circumflex femoral artery

values: Descending branch of lateral circumflex femoral artery

values: Transverse branch of lateral circumflex femoral artery

values: Ascending branch of lateral circumflex femoral artery

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values: شريان – Arabic

values:
https://an.wikipedia.org/wiki/Arteria
Arteria – Aragonese
an
an
interlanguage-link-target

values:
interlanguage-link interwiki-an
display: none;

values:
interlanguage-link interwiki-arc
display: none;

values:
https://ast.wikipedia.org/wiki/Arteria
Arteria – Asturian
ast
ast
interlanguage-link-target

values:
interlanguage-link interwiki-ast
display: none;

values:
interlanguage-link interwiki-az
display: none;

values:
interlanguage-link interwiki-bn
display: none;

values:
interlanguage-link interwiki-zh-min-nan
display: none;

values:
interlanguage-link interwiki-be
display: none;

values:
interlanguage-link interwiki-bg
display: none;

values:
https://bs.wikipedia.org/wiki/Arterija
Arterija – Bosnian
bs
bs
interlanguage-link-target

values:
interlanguage-link interwiki-bs
display: none;

values:
interlanguage-link interwiki-ca
display: none;

values:
https://cs.wikipedia.org/wiki/Tepna
Tepna – Czech
cs
cs
interlanguage-link-target

values:
interlanguage-link interwiki-cs
display: none;

values:
https://cy.wikipedia.org/wiki/Rhydweli
Rhydweli – Welsh
cy
cy
interlanguage-link-target

values:
interlanguage-link interwiki-cy
display: none;

values:
https://da.wikipedia.org/wiki/Arterie
Arterie – Danish
da
da
interlanguage-link-target

values:
interlanguage-link interwiki-da
display: none;

values:
https://de.wikipedia.org/wiki/Arterie
Arterie – German
de
de
interlanguage-link-target

values:
interlanguage-link interwiki-de
display: none;

values:
https://et.wikipedia.org/wiki/Arter
Arter – Estonian
et
et
interlanguage-link-target

values:
interlanguage-link interwiki-et
display: none;

values: Αρτηρία – Greek

values:
interlanguage-link interwiki-el
display: none;

values:
https://es.wikipedia.org/wiki/Arteria
Arteria – Spanish
es
es
interlanguage-link-target

values:
https://eo.wikipedia.org/wiki/Arterio
Arterio – Esperanto
eo
eo
interlanguage-link-target

values:
interlanguage-link interwiki-eo
display: none;

values:
https://eu.wikipedia.org/wiki/Arteria
Arteria – Basque
eu
eu
interlanguage-link-target

values:
interlanguage-link interwiki-eu
display: none;

values:
interlanguage-link interwiki-fa
display: none;

values:
interlanguage-link interwiki-fr
display: none;

values:
https://ga.wikipedia.org/wiki/Artaire
Artaire – Irish
ga
ga
interlanguage-link-target

values:
interlanguage-link interwiki-ga
display: none;

values:
https://gl.wikipedia.org/wiki/Arteria
Arteria – Galician
gl
gl
interlanguage-link-target

values:
interlanguage-link interwiki-gl
display: none;

values:
interlanguage-link interwiki-ko
display: none;

values: Զարկերակներ – Armenian

values:
interlanguage-link interwiki-hy
display: none;

values: धमनी – Hindi

values:
https://hr.wikipedia.org/wiki/Arterija
Arterija – Croatian
hr
hr
interlanguage-link-target

values:
interlanguage-link interwiki-hr
display: none;

values:
https://io.wikipedia.org/wiki/Arterio
Arterio – Ido
io
io
interlanguage-link-target

values:
interlanguage-link interwiki-io
display: none;

values:
https://ia.wikipedia.org/wiki/Arteria
Arteria – Interlingua
ia
ia
interlanguage-link-target

values:
interlanguage-link interwiki-ia
display: none;

values:
interlanguage-link interwiki-is
display: none;

values:
https://it.wikipedia.org/wiki/Arteria
Arteria – Italian
it
it
interlanguage-link-target

values:
interlanguage-link interwiki-it
display: none;

values:
interlanguage-link interwiki-he
display: none;

values:
interlanguage-link interwiki-jv
display: none;

values: ಅಪಧಮನಿ – Kannada

values:
interlanguage-link interwiki-kn
display: none;

values: Артерия – Kazakh

values:
interlanguage-link interwiki-kk
display: none;

values:
https://sw.wikipedia.org/wiki/Ateri
Ateri – Swahili
sw
sw
interlanguage-link-target

values:
interlanguage-link interwiki-sw
display: none;

values:
https://ht.wikipedia.org/wiki/At%C3%A8
Atè – Haitian Creole
ht
ht
interlanguage-link-target

values:
interlanguage-link interwiki-ht
display: none;

values:
interlanguage-link interwiki-ku
display: none;

values: Артериялар – Kyrgyz

values:
interlanguage-link interwiki-ky
display: none;

values:
https://la.wikipedia.org/wiki/Arteria
Arteria – Latin
la
la
interlanguage-link-target

values:
interlanguage-link interwiki-la
display: none;

values:
interlanguage-link interwiki-lv
display: none;

values:
https://lt.wikipedia.org/wiki/Arterija
Arterija – Lithuanian
lt
lt
interlanguage-link-target

values:
interlanguage-link interwiki-lt
display: none;

values:
interlanguage-link interwiki-hu
display: none;

values:
interlanguage-link interwiki-mk
display: none;

values:
interlanguage-link interwiki-ml
display: none;

values:
https://ms.wikipedia.org/wiki/Arteri
Arteri – Malay
ms
ms
interlanguage-link-target

values: Артерийн судас – Mongolian

values:
interlanguage-link interwiki-mn
display: none;

values: သွေးလွှတ်ကြော – Burmese

values:
interlanguage-link interwiki-my
display: none;

values:
https://nl.wikipedia.org/wiki/Slagader
Slagader – Dutch
nl
nl
interlanguage-link-target

values:
interlanguage-link interwiki-nl
display: none;

values:
interlanguage-link interwiki-new
display: none;

values:
interlanguage-link interwiki-ja
display: none;

values:
https://no.wikipedia.org/wiki/Arterie
Arterie – Norwegian
no
no
interlanguage-link-target

values:
interlanguage-link interwiki-no
display: none;

values:
interlanguage-link interwiki-nn
display: none;

values:
interlanguage-link interwiki-oc
display: none;

values:
interlanguage-link interwiki-uz
display: none;

values:
interlanguage-link interwiki-pa
display: none;

values:
https://pms.wikipedia.org/wiki/Arteria
Arteria – Piedmontese
pms
pms
interlanguage-link-target

values:
interlanguage-link interwiki-pms
display: none;

values:
https://nds.wikipedia.org/wiki/Arterie
Arterie – Low German
nds
nds
interlanguage-link-target

values:
interlanguage-link interwiki-nds
display: none;

values:
interlanguage-link interwiki-pl
display: none;

values:
interlanguage-link interwiki-ro
display: none;

values:
interlanguage-link interwiki-qu
display: none;

values: Артерия – Russian

values:
https://sq.wikipedia.org/wiki/Arteria
Arteria – Albanian
sq
sq
interlanguage-link-target

values:
interlanguage-link interwiki-sq
display: none;

values:
interlanguage-link interwiki-simple
display: none;

values: شريان – Sindhi

values:
interlanguage-link interwiki-sd
display: none;

values:
https://sk.wikipedia.org/wiki/Tepna
Tepna – Slovak
sk
sk
interlanguage-link-target

values:
interlanguage-link interwiki-sk
display: none;

values:
https://sl.wikipedia.org/wiki/Arterija
Arterija – Slovenian
sl
sl
interlanguage-link-target

values:
interlanguage-link interwiki-sl
display: none;

values:
interlanguage-link interwiki-ckb
display: none;

values: Артерија – Serbian

values:
interlanguage-link interwiki-sr
display: none;

values:
https://sh.wikipedia.org/wiki/Arterija
Arterija – Serbo-Croatian
sh
sh
interlanguage-link-target

values:
interlanguage-link interwiki-sh
display: none;

values:
interlanguage-link interwiki-fi
display: none;

values:
interlanguage-link interwiki-sv
display: none;

values:
https://tl.wikipedia.org/wiki/Arterya
Arterya – Tagalog
tl
tl
interlanguage-link-target

values:
interlanguage-link interwiki-tl
display: none;

values: தமனி – Tamil

values:
interlanguage-link interwiki-ta
display: none;

values:
interlanguage-link interwiki-te
display: none;

values: หลอดเลือดแดง – Thai

values:
interlanguage-link interwiki-th
display: none;

values:
https://tr.wikipedia.org/wiki/Atardamar
Atardamar – Turkish
tr
tr
interlanguage-link-target

values:
interlanguage-link interwiki-tr
display: none;

values:
interlanguage-link interwiki-uk
display: none;

values: شریان – Urdu

values:
interlanguage-link interwiki-vi
display: none;

values:
interlanguage-link interwiki-fiu-vro
display: none;

values:
interlanguage-link interwiki-zh-yue
display: none;

values: All languages (initial selection from common choices by you and others)

values: mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject page-Artery rootpage-Artery skin-vector action-view


text:
List of United States cities by Spanish-speaking population
From Wikipedia, the free encyclopedia
Jump to navigation Jump to search
Population tables
of U.S. cities
Cities
Population
Area
Density
Ethnic identity
Foreign-born
Income
Spanish speakers
By decade
Urban areas
Populous cities and metropolitan areas
Metropolitan areas
574 Primary Statistical Areas
174 Combined Statistical Areas
929 Core Based Statistical Areas
389 Metropolitan Statistical Areas
541 Micropolitan Statistical Areas
Megaregions
See also
North American metro areas
World cities
v
t
e
This article contains tables of U.S. cities and metropolitan areas with information about the population aged 5 and over that speaks primarily or only Spanish at home. The tables do not reflect the total number or percentage of Spanish speakers in any area reported.
Contents
[hide]
1 Metropolitan areas
2 Cities proper
3 See also
4 References
Metropolitan areas[edit]
Source: U.S. Census Bureau 2010 American Community Survey
Spanish-dominant population and proportion of total population
for metropolitan areas with a total population 500,000 or more
Metropolitan area
Total population
Persons 5 or older
Spanish speakers 5 or older
% of Spanish-speakers
Los Angeles-Long Beach-Santa Ana, CA MSA 7007128493830000000♠12,849,383 7007120125900000000♠12,012,590 7006441359000000000♠4,413,590 36.7%
New York-Northern New Jersey-Long Island, NY-NJ-PA MSA 7007189199830000000♠18,919,983 7007177547610000000♠17,754,761 7006350671100000000♠3,506,711 19.8%
Miami-Fort Lauderdale-Pompano Beach, FL MSA 7006558235100000000♠5,582,351 7006525853800000000♠5,258,538 7006209178200000000♠2,091,782 39.8%
Houston-Sugar Land-Baytown, TX MSA 7006597709200000000♠5,977,092 7006550394000000000♠5,503,940 7006159678900000000♠1,596,789 29%
Chicago-Joliet-Naperville, IL-IN-WI MSA 7006947421100000000♠9,474,211 7006884142400000000♠8,841,424 7006149749800000000♠1,497,498 16.9%
Riverside-San Bernardino-Ontario, CA MSA 7006424577300000000♠4,245,773 7006392355400000000♠3,923,554 7006134033700000000♠1,340,337 34.2%
Dallas-Fort Worth-Arlington, TX MSA 7006640292200000000♠6,402,922 7006590507300000000♠5,905,073 7006132415200000000♠1,324,152 22.4%
Phoenix-Mesa-Glendale, AZ MSA 7006421121300000000♠4,211,213 7006389748700000000♠3,897,487 7005773158000000000♠773,158 19.8%
San Diego-Carlsbad-San Marcos, CA MSA 7006310598900000000♠3,105,989 7006290227900000000♠2,902,279 7005732023000000000♠732,023 25.2%
San Antonio-New Braunfels, TX MSA 7006215789700000000♠2,157,897 7006199941100000000♠1,999,411 7005723458000000000♠723,458 36.2%
San Francisco-Oakland-Fremont, CA MSA 7006434532000000000♠4,345,320 7006408561500000000♠4,085,615 7005673162000000000♠673,162 16.5%
Washington-Arlington-Alexandria, DC-VA-MD-WV MSA 7006561008200000000♠5,610,082 7006523405300000000♠5,234,053 7005607711000000000♠607,711 11.6%
McAllen-Edinburg-Mission, TX MSA 7005780087000000000♠780,087 7005705450000000000♠705,450 7005594407000000000♠594,407 84.3%
El Paso, TX MSA 7005804338000000000♠804,338 7005739909000000000♠739,909 7005535466000000000♠535,466 72.4%
Atlanta-Sandy Springs-Marietta, GA MSA 7006528830200000000♠5,288,302 7006490926600000000♠4,909,266 7005465590000000000♠465,590 9.5%
Orlando-Kissimmee-Sanford, FL MSA 7006214079500000000♠2,140,795 7006200896300000000♠2,008,963 7005430068000000000♠430,068 21.4%
Las Vegas-Paradise, NV MSA 7006195426000000000♠1,954,260 7006181534900000000♠1,815,349 7005405207000000000♠405,207 22.3%
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD MSA 7006597148300000000♠5,971,483 7006560474000000000♠5,604,740 7005350609000000000♠350,609 6.3%
Austin-Round Rock-San Marcos, TX MSA 7006172830700000000♠1,728,307 7006160031900000000♠1,600,319 7005339902000000000♠339,902 21.2%
San Jose-Sunnyvale-Santa Clara, CA MSA 7006184325500000000♠1,843,255 7006171464400000000♠1,714,644 7005337019000000000♠337,019 19.7%
Tampa-St. Petersburg-Clearwater, FL MSA 7006278911600000000♠2,789,116 7006263276300000000♠2,632,763 7005336895000000000♠336,895 12.8%
Denver-Aurora-Broomfield, CO MSA 7006256052900000000♠2,560,529 7006237989500000000♠2,379,895 7005333997000000000♠333,997 14%
Boston-Cambridge-Quincy, MA-NH MSA 7006456068900000000♠4,560,689 7006430421600000000♠4,304,216 7005328796000000000♠328,796 7.6%
Fresno, CA MSA 7005933248000000000♠933,248 7005854504000000000♠854,504 7005277213000000000♠277,213 32.4%
Bakersfield-Delano, CA MSA 7005842207000000000♠842,207 7005769096000000000♠769,096 7005276342000000000♠276,342 35.9%
Sacramento--Arden-Arcade--Roseville, CA MSA 7006215439100000000♠2,154,391 7006201046100000000♠2,010,461 7005245678000000000♠245,678 12.2%
Oxnard-Thousand Oaks-Ventura, CA MSA 7005825706000000000♠825,706 7005770226000000000♠770,226 7005232261000000000♠232,261 30.2%
Tucson, AZ MSA 7005982154000000000♠982,154 7005919772000000000♠919,772 7005220377000000000♠220,377 24%
Albuquerque, NM MSA 7005892014000000000♠892,014 7005831131000000000♠831,131 7005218581000000000♠218,581 26.3%
Seattle-Tacoma-Bellevue, WA MSA 7006344905900000000♠3,449,059 7006322646900000000♠3,226,469 7005203229000000000♠203,229 6.3%
Portland-Vancouver-Hillsboro, OR-WA MSA 7006223249600000000♠2,232,496 7006208776600000000♠2,087,766 7005168307000000000♠168,307 8.1%
Stockton, CA MSA 7005687744000000000♠687,744 7005633644000000000♠633,644 7005165011000000000♠165,011 26%
Modesto, CA MSA 7005515358000000000♠515,358 7005475582000000000♠475,582 7005150465000000000♠150,465 31.6%
Charlotte-Gastonia-Rock Hill, NC-SC MSA 7006176431300000000♠1,764,313 7006163766800000000♠1,637,668 7005140091000000000♠140,091 8.6%
Minneapolis-St. Paul-Bloomington, MN-WI MSA 7006328619500000000♠3,286,195 7006306134300000000♠3,061,343 7005134607000000000♠134,607 4.4%
Providence-New Bedford-Fall River, RI-MA MSA 7006160149800000000♠1,601,498 7006151324600000000♠1,513,246 7005131033000000000♠131,033 8.7%
Salt Lake City, UT MSA 7006112898800000000♠1,128,988 7006103054000000000♠1,030,540 7005126965000000000♠126,965 12.3%
Bridgeport-Stamford-Norwalk, CT MSA 7005918714000000000♠918,714 7005861668000000000♠861,668 7005118034000000000♠118,034 13.7%
Hartford-West Hartford-East Hartford, CT MSA 7006121295600000000♠1,212,956 7006114714400000000♠1,147,144 7005112239000000000♠112,239 9.8%
Kansas City, MO-KS MSA 7006203574700000000♠2,035,747 7006189171000000000♠1,891,710 7005111043000000000♠111,043 5.9%
Detroit-Warren-Livonia, MI MSA 7006429184300000000♠4,291,843 7006403334200000000♠4,033,342 7005105778000000000♠105,778 2.6%
Milwaukee-Waukesha-West Allis, WI MSA 7006155724400000000♠1,557,244 7006145436200000000♠1,454,362 7004984020000000000♠98,402 6.8%
Baltimore-Towson, MD MSA 7006271418300000000♠2,714,183 7006254606400000000♠2,546,064 7004960500000000000♠96,050 3.8%
New Haven-Milford, CT MSA 7005862989000000000♠862,989 7005814466000000000♠814,466 7004953920000000000♠95,392 11.7%
Oklahoma City, OK MSA 7006125784500000000♠1,257,845 7006116578300000000♠1,165,783 7004951410000000000♠95,141 8.2%
Raleigh-Cary, NC MSA 7006113755200000000♠1,137,552 7006105429600000000♠1,054,296 7004929350000000000♠92,935 8.8%
Cape Coral-Fort Myers, FL MSA 7005620151000000000♠620,151 7005587019000000000♠587,019 7004884810000000000♠88,481 15.1%
Indianapolis-Carmel, IN MSA 7006175922900000000♠1,759,229 7006163160900000000♠1,631,609 7004869310000000000♠86,931 5.3%
Lakeland-Winter Haven, FL MSA 7005602788000000000♠602,788 7005564300000000000♠564,300 7004850050000000000♠85,005 15.1%
Nashville-Davidson-Murfreesboro-Franklin, TN MSA 7006159305000000000♠1,593,050 7006148373100000000♠1,483,731 7004824010000000000♠82,401 5.6%
Springfield, MA MSA 7005693141000000000♠693,141 7005656157000000000♠656,157 7004762540000000000♠76,254 11.6%
Allentown-Bethlehem-Easton, PA-NJ MSA 7005822141000000000♠822,141 7005774982000000000♠774,982 7004734350000000000♠73,435 9.5%
New Orleans-Metairie-Kenner, LA MSA 7006117332700000000♠1,173,327 7006109640000000000♠1,096,400 7004727300000000000♠72,730 6.6%
Poughkeepsie-Newburgh-Middletown, NY MSA 7005670932000000000♠670,932 7005629149000000000♠629,149 7004673590000000000♠67,359 10.7%
Cleveland-Elyria-Mentor, OH MSA 7006207575800000000♠2,075,758 7006195522300000000♠1,955,223 7004661760000000000♠66,176 3.4%
Jacksonville, FL MSA 7006135019800000000♠1,350,198 7006126342200000000♠1,263,422 7004622710000000000♠62,271 4.9%
North Port-Bradenton-Sarasota, FL MSA 7005703309000000000♠703,309 7005670497000000000♠670,497 7004614020000000000♠61,402 9.2%
Virginia Beach-Norfolk-Newport News, VA-NC MSA 7006167534300000000♠1,675,343 7006156771900000000♠1,567,719 7004575710000000000♠57,571 3.7%
Worcester, MA MSA 7005799553000000000♠799,553 7005752695000000000♠752,695 7004554260000000000♠55,426 7.4%
Omaha-Council Bluffs, NE-IA MSA 7005868238000000000♠868,238 7005803098000000000♠803,098 7004535900000000000♠53,590 6.7%
Memphis, TN-MS-AR MSA 7006131657900000000♠1,316,579 7006122330800000000♠1,223,308 7004534270000000000♠53,427 4.4%
St. Louis, MO-IL MSA 7006281516800000000♠2,815,168 7006263909900000000♠2,639,099 7004531030000000000♠53,103 2%
Tulsa, OK MSA 7005939345000000000♠939,345 7005873403000000000♠873,403 7004515790000000000♠51,579 5.9%
Columbus, OH MSA 7006184063100000000♠1,840,631 7006171328100000000♠1,713,281 7004503720000000000♠50,372 2.9%
Richmond, VA MSA 7006126131700000000♠1,261,317 7006118243700000000♠1,182,437 7004498750000000000♠49,875 4.2%
Durham-Chapel Hill, NC MSA 7005505933000000000♠505,933 7005474533000000000♠474,533 7004492620000000000♠49,262 10.4%
Boise City-Nampa, ID MSA 7005619694000000000♠619,694 7005572460000000000♠572,460 7004491010000000000♠49,101 8.6%
Wichita, KS MSA 7005622367000000000♠622,367 7005574233000000000♠574,233 7004460240000000000♠46,024 8%
Greensboro-High Point, NC MSA 7005725282000000000♠725,282 7005680455000000000♠680,455 7004458140000000000♠45,814 6.7%
Cincinnati-Middletown, OH-KY-IN MSA 7006213320300000000♠2,133,203 7006198908300000000♠1,989,083 7004452550000000000♠45,255 2.3%
Provo-Orem, UT MSA 7005529970000000000♠529,970 7005470047000000000♠470,047 7004447890000000000♠44,789 9.5%
Birmingham-Hoover, AL MSA 7006112897800000000♠1,128,978 7006105468100000000♠1,054,681 7004443210000000000♠44,321 4.2%
Rochester, NY MSA 7006105444500000000♠1,054,445 7005993769000000000♠993,769 7004432370000000000♠43,237 4.4%
Louisville/Jefferson County, KY-IN MSA 7006128727100000000♠1,287,271 7006120371700000000♠1,203,717 7004391980000000000♠39,198 3.3%
Greenville-Mauldin-Easley, SC MSA 7005638576000000000♠638,576 7005595826000000000♠595,826 7004380510000000000♠38,051 6.4%
Colorado Springs, CO MSA 7005648943000000000♠648,943 7005602905000000000♠602,905 7004376730000000000♠37,673 6.2%
Grand Rapids-Wyoming, MI MSA 7005774540000000000♠774,540 7005719503000000000♠719,503 7004371460000000000♠37,146 5.2%
Ogden-Clearfield, UT MSA 7005551173000000000♠551,173 7005498066000000000♠498,066 7004358170000000000♠35,817 7.2%
Columbia, SC MSA 7005770410000000000♠770,410 7005721446000000000♠721,446 7004302550000000000♠30,255 4.2%
Des Moines-West Des Moines, IA MSA 7005570358000000000♠570,358 7005527151000000000♠527,151 7004295370000000000♠29,537 5.6%
Buffalo-Niagara Falls, NY MSA 7006113519800000000♠1,135,198 7006107495000000000♠1,074,950 7004293500000000000♠29,350 2.7%
Lancaster, PA MSA 7005520156000000000♠520,156 7005485342000000000♠485,342 7004289740000000000♠28,974 6%
Charleston-North Charleston-Summerville, SC MSA 7005667741000000000♠667,741 7005621849000000000♠621,849 7004286870000000000♠28,687 4.6%
Palm Bay-Melbourne-Titusville, FL MSA 7005543573000000000♠543,573 7005516850000000000♠516,850 7004282680000000000♠28,268 5.5%
Little Rock-North Little Rock-Conway, AR MSA 7005701713000000000♠701,713 7005654966000000000♠654,966 7004269300000000000♠26,930 4.1%
Pittsburgh, PA MSA 7006235638100000000♠2,356,381 7006223565600000000♠2,235,656 7004257800000000000♠25,780 1.2%
Madison, WI MSA 7005569923000000000♠569,923 7005534820000000000♠534,820 7004237550000000000♠23,755 4.4%
Scranton-Wilkes-Barre, PA MSA 7005564446000000000♠564,446 7005534802000000000♠534,802 7004229110000000000♠22,911 4.3%
Baton Rouge, LA MSA 7005804406000000000♠804,406 7005749686000000000♠749,686 7004206670000000000♠20,667 2.8%
Albany-Schenectady-Troy, NY MSA 7005870832000000000♠870,832 7005823656000000000♠823,656 7004201010000000000♠20,101 2.4%
Honolulu, HI MSA 7005955775000000000♠955,775 7005894783000000000♠894,783 7004179450000000000♠17,945 2%
Knoxville, TN MSA 7005699180000000000♠699,180 7005659081000000000♠659,081 7004176570000000000♠17,657 2.7%
Syracuse, NY MSA 7005662757000000000♠662,757 7005624106000000000♠624,106 7004161920000000000♠16,192 2.6%
Harrisburg-Carlisle, PA MSA 7005550076000000000♠550,076 7005518391000000000♠518,391 7004155960000000000♠15,596 3%
Augusta-Richmond County, GA-SC MSA 7005560293000000000♠560,293 7005521567000000000♠521,567 7004151480000000000♠15,148 2.9%
Toledo, OH MSA 7005651020000000000♠651,020 7005609825000000000♠609,825 7004147890000000000♠14,789 2.4%
Dayton, OH MSA 7005841310000000000♠841,310 7005791038000000000♠791,038 7004136040000000000♠13,604 1.7%
Chattanooga, TN-GA MSA 7005530205000000000♠530,205 7005497107000000000♠497,107 7004127590000000000♠12,759 2.6%
Jackson, MS MSA 7005540140000000000♠540,140 7005500664000000000♠500,664 7004109410000000000♠10,941 2.2%
Youngstown-Warren-Boardman, OH-PA MSA 7005564804000000000♠564,804 7005533816000000000♠533,816 7003886300000000000♠8,863 1.7%
Akron, OH MSA 7005702951000000000♠702,951 7005663780000000000♠663,780 7003822300000000000♠8,223 1.2%
Portland-South Portland-Biddeford, ME MSA 7005513899000000000♠513,899 7005487276000000000♠487,276 7003435700000000000♠4,357 .9%
Cities proper[edit]
The following information relates to areas within the cities' municipal borders, not their metropolitan areas, and notes the percentage and number of people who speak Spanish at home in several of the largest U.S. cities.
City
Total population (thousands)
No. of Spanish speakers (thousands)
% of Spanish speakers
Austin, Texas 714 197 27.59%
Albuquerque, New Mexico 545 136 25.0%
Baltimore, Maryland 591 16 2.71%
Boston, Massachusetts 574 86 14.98%
Charlotte, North Carolina 628 67 10.67%
Chicago, Illinois 2,535 628 24.77%
Columbus, Ohio 679 25 3.68%
Dallas, Texas 1,108 441 39.80%
Denver, Colorado 547 125 22.85%
Detroit, Michigan 722 45 6.23%
Fort Worth, Texas 610 177 29.02%
Houston, Texas 1,849 690 37.32%
Indianapolis, Indiana 734 48 6.54%
Jacksonville, Florida 750 39 5.20%
Las Vegas, Nevada 418 95 22.7%
Los Angeles, California 3,515 1,541 43.84%
Memphis, Tennessee 583 27 4.63%
Miami, Florida 399 280 70.2%
Nashville-Davidson, Tennessee 555 41 7.39%
Newark, New Jersey 277 80 28.8%
New York, New York 7,788 1,891 24.28%
Philadelphia, Pennsylvania 1,340 123 9.18%
Phoenix, Arizona 1,385 467 33.72%
San Antonio, Texas 1,185 504 42.53%
San Diego, California 1,183 255 21.56%
San Francisco, California 767 86 11.21%
San Jose, California 843 195 23.13%
Seattle, Washington 552 20 3.62%
Washington, D.C. 555 38 6.85%
See also[edit]
List of U.S. cities with large Hispanic populations
List of U.S. states by Hispanic and Latino population
References[edit]
Source: "Language spoken at home - 25 largest cities: 2008", U.S. Census Bureau, American Community Survey
Retrieved from "https://en.wikipedia.org/w/index.php?title=List_of_United_States_cities_by_Spanish-speaking_population&oldid=821060333"
Categories:
Lists of cities in the United States by population
Spanish language in the Americas
Hispanic and Latino American people
Hispanic and Latino demographics in the United States
Spanish-language lists
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Partnership accounting
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When two or more individuals engage in an enterprise as co-owners, the organization is known as a partnership. This form of organization is popular among personal service enterprises, as well as in the legal and public accounting professions. The important features of and accounting procedures for partnerships are discussed and illustrated below.
Contents
[hide]
1 Accounting for initial investments
1.1 Investment of cash
1.2 Investment of assets other than cash
2 Capital interest
3 Capital account
4 Compensation for services and capital
5 Guaranteed payments
6 Allocation of net income
6.1 Profit and loss account
7 Closing process
8 Statements for partnerships
8.1 Statement of partners' equity
8.2 Equity section of the balance sheet
9 Admitting a new partner
10 Allocation of ownership interest
10.1 Equal partners
10.2 Unequal partners
10.3 Equal percentage reduction
10.4 Equal proportion reduction
11 Partnership bonus
11.1 Bonus paid to the partnership
11.2 Bonus paid to a partner
12 Withdrawal of partner
13 Purchasing of partner's interest
14 Death of a partner
15 Liquidation of a partnership
16 US tax forms
16.1 Schedule M-1
16.1.1 Purpose of Schedule M-1
16.2 Schedule K-1
16.2.1 Purpose of Schedule K-1
17 References
Accounting for initial investments[edit]
Because ownership rights in a partnership are divided among two or more partners, separate capital and drawing accounts are maintained for each partner.
Investment of cash[edit]
If a partner invested cash in a partnership, the Cash account of the partnership is debited, and the partner's capital account is credited for the invested amount.
Investment of assets other than cash[edit]
If a partner invested an asset other than cash, an asset account is debited, and the partner's capital account is credited for the market value of the asset.
If a certain amount of money is owed for the asset, the partnership may assume liability. In that case an asset account is debited, and the partner's capital account is credited for the difference between the market value of the asset invested and liabilities assumed.
Capital interest[edit]
A capital interest is an interest that would give the holder a share of the proceeds in either of the following situations:
The owner withdraws from the partnership.
The partnership liquidates.
The mere right to share in earnings and profits is not a capital interest in the partnership. This determination generally is made at the time of receipt of the partnership interest.
Capital account[edit]
Capital account of each partner represents his equity in the partnership.
Capital account of a partner is increased in the following situations:
The owner made additional investments during the year.
The owner made guaranteed payments to the firm.
Partnership earned profits, and a share of profits was allocated to the partner.
The increase in the capital will record in credit side of the capital account.
Salary and interest allowances are guaranteed payments, discussed later.
Capital account of a partner is decreased when the owner makes withdrawals of cash or property
Compensation for services and capital[edit]
The partnership agreement may specify that partners should be compensated for services they provide to the partnership and for capital invested by partners.
For example, one partner contributed more of the assets, and works full-time in the partnership, while the other partner contributed a smaller amount of assets and does not provide as much services to the partnership.
Compensation for services is provided in the form of salary allowance. Compensation for capital is provided in the form of interest allowance. Amount of compensation is added to the capital account of the partner.
To illustrate, assume that a partner received $500 as an interest allowance. The amount is included in the net income/loss distribution entry when the books are closed to the capital accounts at year end:
Debit
Credit
Partner A, Capital $500
Income Summary $500
As a result, the above entry Income Summary, which is a temporary equity closing account used for year-end, is reduced by $500, and the capital account is increased by the same amount.
When the partner makes a cash withdrawal of moneys he received as an allowance, it is treated as a withdrawal, or drawing.
Debit
Credit
Partner A, Drawing $500
Cash $500
As a result, Drawing account increased by $500, and the Cash account of the partnership is reduced by the same account.
At the end of the accounting period the drawing account is closed to the capital account of the partner. The capital account will be reduced by the amount of drawing made by the partner during the accounting period.
Guaranteed payments[edit]
Guaranteed payments are those made by a partnership to a partner that are determined without regard to the partnership's income. Compensation for services and capital are guaranteed payments.
A partnership treats guaranteed payments for services, or for the use of capital, as if they were made to a person who is not a partner. This treatment is for purposes of determining gross income and deductible business expenses only.
For other tax purposes, guaranteed payments are treated as a partner's distributive share of ordinary income. Guaranteed payments are not subject to income tax withholding.
In the United States a partnership generally deducts guaranteed payments on line 10 of IRS Form 1065 as business expenses. They are also listed on IRS Schedules K and K-1 of the partnership return. The individual partner reports guaranteed payments on Schedule E (Form 1040) as ordinary income, along with his distributive share of the partnership's other ordinary income.
Allocation of net income[edit]
R e v e n u e s − e x p e n s e s = n e t i n c o m e {\displaystyle Revenues-expenses=netincome}
If total revenues exceed total expenses of the period, the excess is the net income of the partnership for the period. If expenses exceed revenues of the period, the excess is a net loss of the partnership for the period.
Management fees, salary and interest allowances are guaranteed payments. The partnership generally deducts guaranteed payments on line 10 of Form 1065 as business expenses.
If partners pay themselves high salaries, net income will be low, but it does not matter for tax purposes. Partner compensation and allocated net income are considered ordinary income for tax purposes and as such are reported on the form 1040. It does not matter whether or not a partner withdrew any amount of money from his capital account. It's the net income, allocated to the partner, and his compensation from the partnership that are taxed, not the amount withdrawn.
Net income or loss is allocated to the partners in accordance with the partnership agreement. In the absence of any agreement between partners, profits and losses must be shared equally regardless of the ratio of the partners' investments. If the partnership agreement specifies how profits are to be shared, losses must be shared on the same basis as profits. Net income does not includes gains or losses from the partnership investment.
Profit and loss account[edit]
Partners find out the net income or net loss they prepare the profit and loss account during the year.
Closing process[edit]
Closing process at the end of the accounting period includes closing of all temporary accounts by making the following entries.
Close all revenues accounts to Income Summary.
Close all expenses accounts to Income Summary.
Close Income Summary by allocating each partner's share of net income or loss to the individual capital account.
Close each partner's drawing account to the individual capital accounts.
To illustrate, assume that there are two equal partners, Partner A and Partner B. The partnership agreement specifies that after providing for salary and interest allowances the remaining income is divided equally. Assume also that net income of the partnership was $100,000 and the two partners received allowances as indicated in the table below.
The allocation of net income would be reported on the income statement as shown.
Net Income $100,000
Partner A
Partner B
Total
Net Income of partnership 100,000
Salary allowances 30,000 20,000 50,000
Interest allowances 20,000 10,000 30,000
Remaining income 20,000
Remaining income shares 10,000 10,000 20,000
Allocated shares 60,000 40,000 100,000
Net Income of the partnership is calculated by subtracting total expenses from total revenues. After that salary and interest allowances are subtracted from Net Income, and the result is Remaining Income, which is divided equally in accordance with the partnership agreement.
At the end of the accounting period each partner's allocated share is closed to his capital account. Based on the net income allocation shown above, the closing entry is:
Debit
Credit
Income Summary $100,000
Partner A, Capital $60,000
Partner B, Capital $40,000
Statements for partnerships[edit]
The allocation of net income and its impact on the partners' capital balances must be disclosed in the financial statements. All three financial statements are affected: the income statement, statement of owners (partners') equity, and balance sheet. In addition, the statement of partners' equity reflects the equity of each partner and summarizes the allocation of net income for the year.
Statement of partners' equity[edit]
Statement of partners' equity starts with capital balances at the beginning of the accounting period, and reflects additional investments, made by the partners during the year, net income for the period, and withdrawals.
Additional investments and allocated net income increase capital accounts of the partners. All kind of allowances, like salary allowances and capital allowances, are treated as withdrawals. Withdrawals reduce capital accounts. The end result is capital balances of the partners at the end of the accounting period.
A sample statement of partners' equity is shown below.
Partner A
Partner B
Total
Capital, Jan. 1 $40,000 $30,000 $70,000
Additional investments $10,000 $20,000 $30,000
Capital plus investments $50,000 $50,000 $100,000
Net Income for the year $60,000 $40,000 $100,000
Balance $110,000 $90,000 $200,000
Withdrawals $30,000 $20,000 $50,000
Capital, Dec. 31 $80,000 $70,000 $150,000
Equity section of the balance sheet[edit]
The partners' equity section of the balance sheet reports the equity of each partner, as illustrated below.
Partner A, Capital $80,000
Partner B, Capital $70,000
Total partners' equity $150,000
Admitting a new partner[edit]
A new partner may be admitted by agreement among the existing partners. When this happens, the old partnership may or may not be dissolved and a new partnership may be created, with a new partnership agreement. For US tax purposes, a technical termination may be caused if more than 50% of the partnership interests change hands in the same (US) tax year.
A new partner may buy into the business in three ways:
by purchasing an interest directly from existing partners
by making an investment in the business, or
by contributing assets from an existing business.
Assume that Partner A and Partner B admit Partner C as a new partner, when Partner A and Partner B have capital interests $30,000 and $20,000, respectively.
Partner C pays, say, $15,000 to Partner A for one-third of his interest, and $15,000 to Partner B for one-half of his interest. These payments go to the partners directly, not to the business. The following entry is made by the partnership.
Debit
Credit
Partner A, Capital 10,000
Partner B, Capital 10,000
Partner C, Capital 20,000
The extra $5,000 Partner C paid to each of the partners, represents profit to them, but it has no effect on the partnership's financial statements.
Now, assume instead that Partner C invested $30,000 cash in the new partnership. In this case, the following entry would be made to admit Partner C.
Debit
Credit
Cash 30,000
Partner C, Capital 30,000
Finally, let's assume that Partner C had been operating his own business, which was then taken over by the new partnership. In this case the balance sheet for the new partner's business would serve as a basis for preparing the opening entry. The assets listed in the balance sheet are taken over, the liabilities are assumed, and the new partner's capital account is credited for the difference.
Allocation of ownership interest[edit]
Equal partners[edit]
Example 1. Assume that a sole proprietor agreed to admit a single equal partner for a certain amount of money. The sole proprietor, Partner A, will give the new partner, Partner B, an equal share in the partnership. 100% interest of the sole proprietor will be divided in half, so that each of the two partners will have 50% interest in the partnership. In effect, Partner A sold 50% of his equity to Partner B.
Example 2. Assume that Partner A and Partner B have 50% interest each, and they agreed to admit Partner C and give him an equal share of ownership. Each of the three partners will have 33.3% interest in the partnership. Interests of Partner A and Partner B will be reduced from 50% each to 33.3% each. In effect, each of the two partners sold 16.7% of his equity to Partner C.
Example 3. Assume there are three equal partners, who have 33.3% interest each, and they agreed to admit a fourth equal partner. Each of the four partners will have 25% interest in the partnership. Interests of the three partners will be reduced from 33.3% each to 25% each. In effect, each of the three partners sold 8.3% of his equity to the new partner.
In either case, all partners must agree to the specific way to realign their partnership interests as a result of admitting a new partner.
Unequal partners[edit]
Example 1. Assume there are two unequal partners in the partnership. Partner A owns 60% equity, Partner B owns 40% equity, and they agreed to admit a third partner. Partner C has several options to join the partnership.
He can buy equity from Partner A.
He can buy equity from Partner B.
He can buy equity from Partner A and Partner B.
Partner A and Partner B may both agree to sell 50% of their equity to Partner C. In that case, Partner A will have 30% interest, Partner B will have 20%, and Partner C will own (30% + 20%) 50% interest in the partnership.
Partner A and Partner B may both agree to sell 25% of their equity to Partner C. In that case, Partner 3 will own (15% + 10%) 25% interest in the partnership.
Partner A may decide to sell 25% of his equity to partner C. Partner B may decide to sell 50% of his equity to partner C. Partner C will own (15% + 20%) 35% of the partnership equity.
Example 2. Assume now that there are three partners. Partner A owns 50% interest, Partner B owns 30% interest, and Partner C owns 20% interest. Collectively, they own 100% interest in the partnership.
They agreed to admit a fourth partner, Partner D. As in the previous case, Partner D has a number of options. He can buy shares of interest from one of the partners, or from more than one partner.
Assume that the three partners agreed to sell 20% of interest in the partnership to the new partner. There are more than one way to realign partnership interests.
Equal percentage reduction[edit]
The three partners may agree to reduce their equity by equal percentage. In order to sell 20% equity to new partner, each of the partners has to sell (20% : 3) 6.7% of his equity to the new partner.
Equal proportion reduction[edit]
The three partners may chose equal proportion reduction instead of equal percentage reduction.
Had there been only one partner, who owned 100% interest, selling 20% interest would reduce ownership interest of the original owner by 20%. The same approach can be used to buy equity from each of the partners.
Each of the existing partners may agree to sell 20% of his equity to the new partner. The result for the new partner will be the same as if a single owner sold him 20% interest.
This table illustrates realignment of ownership interests before and after admitting the new partner.
Before
After
Partner A 50% (50% * 80%) 40%
Partner B 30% (30% * 80%) 24%
Partner C 20% (20% * 80%) 16%
Partner D 0% 20%
To summarize, there does not exist any standard way to admit a new partner. A new partner can be admitted only by agreement among the existing partners. When this happens, the old partnership is dissolved and a new partnership is created, with a new partnership agreement.
Partnership bonus[edit]
Bonus paid to the partnership[edit]
A new partner may pay a bonus in order to join the partnership. Bonus is the difference between the amount contributed to the partnership and equity received in return.
Assume that Partner A and Partner B have balances $10,000 each on their capital accounts. The partners agree to admit Partner C to the partnership for $16,000. In return, Partner C will receive one-third equity in the partnership. The following table illustrates calculation of the bonus.
Equity of Partner A $10,000
Equity of Partner B $10,000
Contribution of Partner C $16,000
Total equity after admitting Partner C $36,000
Equity percentage of Partner C 33.3%
Equity of Partner C $12,000
Contribution of Partner C $16,000
Minus equity of Partner C $12,000
Bonus paid to "A & B Partnership" $4,000
In this case, Partner C paid $4,000 bonus to join the partnership. The amount of any bonus paid to the partnership is distributed among the partners. The following table illustrates the distribution of the bonus.
Debit
Credit
Cash $16,000
Partner C, Capital $12,000
Partner A, Capital $2,000
Partner B, Capital $2,000
Bonus paid to a partner[edit]
Assume now that Partner A and Partner B have balances $10,000 each on their capital accounts. The partners agree to admit Partner C to the partnership for $7,000. In return, Partner C will receive one-third equity in the partnership.
Why would the existing partners allow a new partner to buy an equal share of equity with smaller contribution? It might be because the new partner brings something very valuable to the partnership. It might be special skills.
The following table illustrates calculation of the bonus.
Equity of Partner A $10,000
Equity of Partner B $10,000
Contribution of Partner C $7,000
Total equity after admitting Partner C $27,000
Equity percentage of Partner C 33.3%
Equity of Partner C $9,000
Contribution of Partner C $7,000
Minus equity of Partner C $9,000
Bonus paid to Partner C $2,000
In this case, Partner C received $2,000 bonus to join the partnership. The amount of the bonus paid by the partnership is distributed among the partners according to the partnership agreement.
The following table illustrates the distribution of the bonus. Debit to Cash increases the account, while debit to a capital account of a partner decreases the account.
Debit
Credit
Cash $7,000
Partner C, Capital $9,000
Partner A, Capital $1,000
Partner B, Capital $1,000
In an equal partnership bonus paid to a new partner is distributed equally among the partners. In an unequal partnership bonus is distributed according to the partnership agreement.
Assume that Partner A is a 75% partner, and Partner B is a 25% partner. Partner C was admitted to the partnership. He paid $5,000 cash. In return, he received $9,000 equity in the partnership. A $4,000 ($9,000 - $5,000) bonus paid to Partner C would be distributed as follows:
Partner A will pay ($4,000 * 75%) $3,000. His capital account will be debited $3,000.
Partner B will pay ($4,000 * 25%) $1,000. His capital account will be debited $1,000.
Debit
Credit
Cash $5,000
Partner C, Capital $9,000
Partner A, Capital $3,000 ($4,000 * 75%)
Partner B, Capital $1,000 ($4,000 * 25%)
Withdrawal of partner[edit]
By agreement, a partner may retire and be permitted to withdraw assets equal to, less than, or greater than the amount of his interest in the partnership. The book value of a partner's interest is shown by the credit balance of the partner's capital account.
The balance is computed after all profits or losses have been allocated in accordance with the partnership agreement, and the books closed.
If a retiring partner withdraws cash or other assets equal to the credit balance of his capital account, the transaction will have no effect on the capital of the remaining partners.
To illustrate, assume that several years after the formation of "A,B, & C" partnership Partner C decided to retire. The partners agreed to the withdrawal of cash equal to the amount of Partner C's equity in the assets of the partnership. Assume that the partners' capital accounts had credit balances as follows:
Partner A $60,000
Partner B $40,000
Partner C $30,000
If Partner C withdraws $30,000 in cash, the entry on the books is as follows:
Debit
Credit
Partner C, Capital 30,000
Cash 30,000
If a retiring partner agrees to withdraw less than the amount in his capital account, the transaction will increase the capital accounts of the remaining partners.
For example, if Partner C withdraws only $20,000 in settlement of the interest, the difference between Partner C's equity in the assets of the partnership and the amount of cash withdrawn is $10,000 ($30,000 - $20,000).
This difference is divided between the remaining partners on the basis stated in the partnership agreement.
Assume that the partnership agreement specifies that in such a case the difference is divided according to the ratio of their capital interests after allocating net income and closing their drawing accounts. On this basis, Partner A's capital account is credited for $6,000 and Partner B's is credited for $4,000.
The entry in the books of the partnership is as follows:
Debit
Credit
Partner C, Capital 30,000
Cash 20,000
Partner A, Capital 6,000
Partner B, Capital 4,000
If a retiring partner withdraws more than the amount in his capital account, the transaction will decrease the capital accounts of the remaining partners. The excess of the amount withdrawn over retiring partner's equity in the partnership is divided between the remaining partners on the basis stated in the partnership agreement.
Purchasing of partner's interest[edit]
When a partner retires from the business, the partner's interest may be purchased directly by one or more of the remaining partners or by an outside party. If the retiring partner's interest is sold to one of the remaining partners, the retiring partner's equity is merely transferred to the other partner.
For example, assume that Partner C's equity is sold to Partner B. The entry for the transaction on the books of the partnership is as follows:
Debit
Credit
Partner C, Capital 30,000
Partner B, Capital 30,000
The amount paid to Partner C by Partner B is a personal transaction and has no effect on the above entry. Any gain or loss resulting from the transaction is a personal gain or loss of the withdrawing partner and not of the business.
If the retiring partner's interest is purchased by an outside party, the retiring partner's equity is transferred to the capital account of the new partner, Partner D.
Debit
Credit
Partner C, Capital 30,000
Partner D, Capital 30,000
The amount paid to Partner C by Partner D is also a personal transaction and has no effect on the above entry.
Death of a partner[edit]
The death of a partner dissolves the partnership. On the date of death, the accounts are closed and the net income for the year to date is allocated to the partners' capital accounts. Most agreements call for an audit and revaluation of the assets at this time. The balance of the deceased partner's capital account is then transferred to a liability account with the deceased's estate.
The surviving partners may continue the business or liquidate. If the business continues, the procedures for settling with the estate are the same as those described earlier for the withdrawal of a partner.
Liquidation of a partnership[edit]
Liquidation of a partnership generally means that the assets are sold, liabilities are paid, and the remaining cash or other assets are distributed to the partners.
When normal operations are discontinued, adjusting and closing entries are made. Thus, only the assets, liabilities and partners' equity accounts remain open.
If non-cash assets are sold for more than their book value, a gain on the sale is recognized. The gain is allocated to the partners' capital accounts according to the partnership agreement.
If non-cash assets are sold for less than their book value, a loss on the sale is recognized. The loss is allocated to the partners' capital accounts according to the partnership agreement.
As the assets are sold, the cash is applied first to the claims of creditors. Once all liabilities are paid, the remaining cash and other assets are distributed to the partners according to their ownership interests as indicated by their capital accounts.
US tax forms[edit]
Schedule M-1[edit]
Purpose of Schedule M-1[edit]
U.S. Return of Partnership Income (IRS Form 1065) [1] contains, among others, Schedule M-1.
The purpose of Schedule M-1 is reconciliation of income (loss) per accounting books with income (loss) per return of the partnership. In other words, it means reconciliation of accounting income with taxable income, because not all accounting income is taxable.
Schedule M-1 starts with net income (loss) per books. Adjustments are made for guaranteed payments, as well as for depreciation and other expenses. As a result, accounting income of a partnership is adjusted, or reconciled, to taxable income.
Schedule K-1[edit]
Purpose of Schedule K-1[edit]
The partnership uses Schedule K-1 to report a partner's share of the partnership’s income, deductions, credits, etc. The partner must keep Schedule K-1 for his records, and file it with his tax return. The partnership must file a copy of Schedule K-1 for each partner with the IRS.
Although the partnership generally is not subject to income tax, every partner is liable for tax on his share of the partnership income, whether or not distributed.
References[edit]
Justicejee, J.A., & Parry, R.W. (2001) College Accounting 16/E, chapter 20
IRS Publication 541, Partnerships https://www.irs.gov/publications/p541/ar02.html#d0e1119
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