MLP investors typically pay regular income tax rates—not the 15% dividend rate—on 20% of their cash distributions.
MLP投资者一般支付固定所得税率——并非15%的股利率，而是现金分配的20%。
2
Expenses are the opposite of this. Changes in assets and liabilities arising from contributions from, and distributions to, the owners are excluded from the definitions of income and expenses.
费用确认与此相反。但所有者出资或向所有者分配不在收入和费用的定义涉及范围内。
3
The summary:There are some main reasons leading to the insufficient effective demand ability:the disparity of resident's income and distributions is getting wide;