So, in 2009 when your sales went down by 2/3's, what did you do?  If you follow the Finance Department view of running a small business, you should have taken all the money from the company instead of having "passive" investments.  Therefore, with no cash in your company and sales down by 2/3's, you should either have gone bankrupt or had to recapitalize your company.  Since your company is apparently still in business, you would have needed a capital infusion - either from a bank (unlikely if you had no cash in the company and sales down by 2/3's) or from your personal wealth, which would have been taxed when you took it out.

What did you do with your "company" that had zero passive investments at the end of 2008?