Bridge Between NAICS and SIC - Introductory Text

1997 Economic Census:
Bridge Between NAICS and SIC

This report demonstrates the relationship between NAICS and SIC by showing data for the lowest common denominators between the two systems. Statistics include the number of establishments; employment; payroll; and value of sales, receipts, revenue, or shipments for establishments with paid employees.

Most reports from the 1997 Economic Census present data based only on the NAICS. This report is possible because 1997 census records were assigned both SIC and NAICS codes.

Table 1 shows each NAICS industry and the SIC's or parts of SIC's that comprise them. Lines showing a NAICS code refer to that industry as a whole. Lines showing an SIC refer to that part of the SIC that is classified in this SIC. If there is no code in the "Pt" column, then the entirety of the SIC falls within this NAICS. If a Pt code is shown, then a figure is shown to the left of the SIC that indicates what fraction of the total SIC sales, receipts or value of shipments (as derived from Table 2) is classified in this SIC. Values that round to 100% or 0% occasionally occur, but should not be construed as all or none.

That percentage figure is also a link to the corresponding part of table 2, where you can see the distribution of other parts of this SIC. There are no links for SIC codes entirely within this NAICS, since Table 2 would provide no additional information.

Table 2 shows each SIC industry and the NAICS or parts of NAICS that comprise them. Lines showing an SIC code refer to that industry as a whole. Lines showing a NAICS refer to that part of the NAICS that is classified in this SIC. If there is no code in the "Pt" column, then the entirety of the NAICS falls within this SIC. If a Pt code is shown, then a figure is shown to the left of the NAICS that indicates what fraction of the total NAICS sales, receipts or value of shipments (as derived from Table 1) is classified in this SIC. Values that round to 100% or 0% occasionally occur, but should not be construed as all or none.

That percentage figure is also a link to the corresponding part of table 1, where you can see the distribution of other parts of this NAICS. There are no links for NAICS codes entirely within this SIC, since Table 1 would provide no additional information.

To study parts of tables 1 and 2 side by side, open the other table in a new browser window (right click on the linked percentage figure).

Where more than one part is identified within a single NAICS-SIC combination, then a separate summation line is shown.

The symbol is used as a link to the 1992 figures shown in Comparative Statistics. Note that there are links only for SICs, not for NAICS codes.

Bridge symbols shown indicate the comparability of SIC and NAICS categories.

(Bridge complete.) Comparable SIC derivable from NAICS data.

(Drawbridge slightly open.) Almost comparable Sales or receipts from NAICS are within 3% of SIC sales or receipts.
(Drawbridge open.) Not comparable SIC sales or receipts cannot be estimated within 3% from NAICS data.

Acknowledgments

Introduction to the Economic Census
Purposes and uses of the Economic Census - Industry classifications - Relationship to NAICS - Geographic area coding - Basis of reporting - Dollar values - Availabiltiy of additional data - Historical information - Sources for more information - Abbreviations and symbols

Core Business Statistics
Other reports in this series - Geographic areas covered - Comparability of the 1997 and 1992 censuses - Reliability of data - Disclosure

Appendix A: Explanation of Terms, NAICS Basis
Establishments - Sales, Shipments, Receipts, Revenue, or Business Done - Annual Payroll - Employees

Appendix B: Explanation of Terms, SIC Basis
Establishments - Sales, Shipments, Receipts, Revenue, or Business Done - Annual Payroll - Employees

Acknowledgments

Many persons participated in the various activities of the 1997 Economic Census for this report.

The Economic Planning and Coordination Division prepared this report. Mark E. Wallace, Chief, Economic Planning Staff, was responsible for the overall planning, management, and coordination. Shirin A. Ahmed, Assistant Chief for Post-Collection Processing, was responsible for editing and tabulation procedures and designing the interactive analytical software.

Mathematical and statistical techniques as well as the coverage operations were provided by Carl A. Konschnik and Brian Greenburg, Assistant Chiefs for Research and Methodology.

Analytic review and correction of the data were provided by the staffs of the Manufacturing and Construction Division, William G. Bostic Jr., Chief, and the Service Sector Statistics Division, Carole A. Ambler, Chief.

The staff of the National Processing Center, Judith N. Petty, Chief, performed mailout preparation and receipt operations, clerical and analytical review activities, and data entry.

The Geography Division staff, Robert Marx, Chief, developed geographic coding procedures and associated computer programs.

The Economic Statistical Methods and Programming Division, Charles P. Pautler Jr., Chief, developed and coordinated the computer processing systems.

Computer Services Division, Debra D. Williams, Chief, performed the computer processing.

The staff of the Administrative and Customer Services Division, Walter C. Odom, Chief, performed publication planning, design, composition, editorial review, and printing planning and procurement for publications and report forms.

Special acknowledgment is also due the many businesses whose cooperation has contributed to the publication of these data.

General questions concerning the new NAICS system should be directed to 1-888-75NAICS. Specific questions regarding data in the Manufacturing, Mining, or Construction sectors should be directed to the Information Services Center, Manufacturing and Construction Division, on 1-800-201-4647. Questions regarding data for all other Economic sectors should be directed to Service Sector Statistics Division on 1-800-541-8345.

Dedication

This 1997 Economic Census Core Business Statistics Series Comparative Statistics Report is dedicated to the memory of John P. Govoni, Chief of the U.S. Census Bureau's Economic Planning and Coordination Division, for his commitment to this report and service to the Census Bureau.

Introduction to the Economic Census

PURPOSES AND USES OF THE ECONOMIC CENSUS

The economic census is the major source of facts about the structure and functioning of the Nation's economy. It provides essential information for government, business, industry, and the general public. Title 13 of the United States Code (Sections 131, 191, and 224) directs the Census Bureau to take the economic census every 5 years, covering years ending in 2 and 7.

The economic census furnishes an important part of the framework for such composite measures as the gross domestic product estimates, input/output measures, production and price indexes, and other statistical series that measure short-term changes in economic conditions. Specific uses of economic census data include the following:

Policymaking agencies of the Federal Government use the data to monitor economic activity and to assess the effectiveness of policies.

State and local governments use the data to assess business activities and tax bases within their jurisdictions and to develop programs to attract business.

Trade associations study trends in their own and competing industries, which allows them to keep their members informed of market changes.

Individual businesses use the data to locate potential markets and to analyze their own production and sales performance relative to industry or area averages.

INDUSTRY CLASSIFICATIONS

This report presents data classified according to both the 1987 Standard Industrial Classification (SIC) system and 1997 North American Industry Classification System (NAICS). Most reports from the 1997 Economic Census present data based only on the NAICS.

RELATIONSHIP TO NAICS

While many of the individual SIC industries correspond directly to industries as defined under the NAICS system, most of the higher level groupings do not. Particular care should be taken in comparing data for retail trade, wholesale trade, and manufacturing, which are sector titles used in both NAICS and SIC, but cover somewhat different groups of industries. The industry definitions discuss the relationships between NAICS and SIC industries. Where changes are significant, it will not be possible to construct time series that include data for points both before and after 1997.

GEOGRAPHIC AREA CODING

Accurate and complete information on the physical location of each establishment is required to tabulate the census data for the states, metropolitan areas (MAs), counties, parishes, and corporate municipalities including cities, towns, villages, and boroughs. Respondents were required to report their physical location (street address, municipality, county, and state) if it differed from their mailing address. For establishments not surveyed by mail (and those single-establishment companies that did not provide acceptable information on physical location), location information from Internal Revenue Service tax forms is used as a basis for coding.

BASIS OF REPORTING

The economic census is conducted on an establishment basis. A company operating at more than one location is required to file a separate report for each store, factory, shop, or other location. Each establishment is assigned a separate industry classification based on its primary activity and not that of its parent company.

DOLLAR VALUES

All dollar values presented are expressed in current dollars; i.e., 1997 data are expressed in 1997 dollars. Consequently, when making comparisons with prior years, users of the data should consider the changes in prices that have occurred.

All dollar values are shown in thousands of dollars.

AVAILABILITY OF ADDITIONAL DATA

Reports in Print and Electronic Media

All results of the 1997 Economic Census are available on the Census Bureau Internet site (www.census.gov) and on compact discs (CD-ROM) for sale by the Census Bureau. Unlike previous censuses, only selected highlights are published in printed reports. For more information, including a description of electronic and printed reports being issued, see the Internet site, or write to U.S. Census Bureau, Washington, DC 20233-8300, or call Customer Services at 301-457-4100.

Special Tabulations

Special tabulations of data collected in the 1997 Economic Census may be obtained, depending on availability of time and personnel, in electronic or tabular form. The data will be summaries subject to the same rules prohibiting disclosure of confidential information (including name, address, kind of business, or other data for individual business establishments or companies) that govern the regular publications.

Special tabulations are prepared on a cost basis. A request for a cost estimate, as well as exact specifications on the type and format of the data to be provided, should be directed to the Chief of the division named below, U.S. Census Bureau, Washington, DC 20233-8300. To discuss a special tabulation before submitting specifications, call the appropriate division:

Manufacturing and Construction Division 301-457-4673

Service Sector Statistics Division 301-457-2668

HISTORICAL INFORMATION

The economic census has been taken as an integrated program at 5-year intervals since 1967 and before that for 1954, 1958, and 1963. Prior to that time, individual components of the economic census were taken separately at varying intervals.

The economic census traces its beginnings to the 1810 Decennial Census, when questions on manufacturing were included with those for population. Coverage of economic activities was expanded for the 1840 Decennial Census and subsequent censuses to include mining and some commercial activities. The 1905 Manufactures Census was the first time a census was taken apart from the regular decennial population census. Censuses covering retail and wholesale trade and construction industries were added in 1930, as were some covering service trades in 1933. Censuses of construction, manufacturing, and the other business service censuses were suspended during World War II.

The 1954 Economic Census was the first census to be fully integrated: providing comparable census data across economic sectors, using consistent time periods, concepts, definitions, classifications, and reporting units. It was the first census to be taken by mail, using lists of firms provided by the administrative records of other Federal agencies. Since 1963, administrative records also have been used to provide basic statistics for very small firms, reducing or eliminating the need to send them census questionnaires.

The range of industries covered in the economic censuses expanded between 1967 and 1992. The census of construction industries began on a regular basis in 1967, and the scope of service industries, introduced in 1933, was broadened in 1967, 1977, and 1987. While a few transportation industries were covered as early as 1963, it was not until 1992 that the census broadened to include all of transportation, communications, and utilities. Also new for 1992 was coverage of financial, insurance, and real estate industries. With these additions, the economic census and the separate census of governments and census of agriculture collectively covered roughly 98 percent of all economic activity.

Printed statistical reports from the 1992 and earlier censuses provide historical figures for the study of long-term time series and are available in some large libraries. All of the census reports printed since 1967 are still available for sale on microfiche from the Census Bureau. CD-ROMs issued from the 1987 and 1992 Economic Censuses contain databases including nearly all data published in print, plus additional statistics, such as ZIP Code statistics, published only on CD- ROM.

SOURCES FOR MORE INFORMATION

More information about the scope, coverage, classification system, data items, and publications for each of the economic censuses and related surveys is published in the Guide to the 1997 Economic Census and Related Statistics at www.census.gov/econguide. More information on the methodology, procedures, and history of the censuses will be published in the History of the 1997 Economic Census, on the web at www.census.gov/econ/www/history.html, and in print.

ABBREVIATIONS AND SYMBOLS

The following abbreviations and symbols are used in this report:

D Withheld to avoid disclosing data of individual companies; data are included in higher level totals.
N Not available or not comparable.
r Revised.
nec Not elsewhere classified.

Core Business Statistics Series

GENERAL

This report, from the 1997 Economic Census, is one of a series of four Core Business Statistics reports, each of which cover all sectors in the economy. Other economic census reports are published by sector.

The first report, the Advance report, released in March 1999, presented advance data at the two- and three-digit North American Industry Classification System (NAICS) levels and at the trade area and two-digit Standard Industrial Classification System (SIC) levels for 1997. Those data are now superseded by later reports in this and other series.

The Comparative Statistics report presents data at the division, two-, three-, and four-digit SIC levels and selected six-digit SIC levels for the U.S. for 1997 and 1992, and at the division, two-, and selected three- and four-digit SIC levels for states for 1997 and 1992. This report presents statistics on the number of establishments; employment; payroll; and value of sales, receipts, revenue, or shipments for establishments with paid employees.

This report, the Bridge Between NAICS and SIC, presents data for each six-digit NAICS industry and its six-digit SIC-Bridge components, and data for each four-digit SIC industry and its eight-digit NAICS-Bridge components. This report also includes statistics on the number of establishments; employment; payroll; and value of sales, receipts, revenue, or shipments for establishments with paid employees.

The Nonemployer Statistics report presents data at selected two- through six-digit NAICS levels for 1997. This report includes statistics on the number of establishments and the value of sales, receipts, or revenue for firms with no paid employees-entities excluded from the reports listed above and from other Economic Census publications.

GEOGRAPHIC AREAS COVERED

Statistics are shown for the United States, the States, and the District of Columbia.

COMPARABILITY OF THE 1997 AND 1992 CENSUSES

The adoption of the NAICS has had a major impact on the comparability of data between the 1997 and 1992 censuses. This report outlines, in a detailed fashion, this comparability between the SIC and NAICS classification systems. A broad-based summary of each NAICS sector and its SIC components, as well as other NAICS sector-specific information are presented below:

Mining	Utilities	Construction	Manufacturing	Wholesale...	Retail...	Transportation...	Information	Finance...
Real Estate...	Professional...	Management...	Administrative...	Educational...	Health...	Arts, Entertain...	Accommodation...	Other...	Auxiliaries

Mining

While changes affecting mining were minor at the sector level, within the sector the number of subsectors changed from four to three. In addition, this sector now excludes portions of industries that are now included in the services sector. Prominent among these industries are geophysical surveying and mapping services for metal mining, oil and gas extraction, and nonmetallic minerals mining.

Another change resulting from the conversion to NAICS is that data for mining auxiliary establishments are not included with the mining data; these establishments are now classified in a particular NAICS industry based on the function of the auxiliary establishment. See section on "Auxiliaries" for additional explanation of the treatment of auxiliary establishments in the 1992 and 1997 Economic Censuses.

Utilities

The Utilities sector (new) was created from selected industries in SIC Division E, Transportation, Communications, and Utilities, which includes electric, gas, water, steam, and sewer services. While most of the changes affecting utilities were minor at the sector level, prominent among the industries excluded from the Utilities sector are waste management services and pipeline transportation of natural gas and other petroleum products.

Construction

While some changes affecting construction were within the sector, this sector now includes industries that were previously classified in other sectors. Prominent among these industries are construction management and land subdividers and developers.

In addition, although the construction sector is enumerated on an establishment basis, statistical information was obtained in the census by a survey which included all large employers and a sample of the smaller ones.

Manufacturing

While most of the changes affecting the manufacturing sector were within the sector, this sector now excludes industries which were previously within the scope of manufacturing and includes others that were not in manufacturing. Prominent among the industries that are excluded from manufacturing are logging and portions of publishing. Prominent among the industries that are now included in manufacturing are bakeries, candy stores where candy is made on the premises, custom tailors, makers of custom draperies, and tire retreading.

Another change resulting from the conversion to NAICS is that data for manufacturing auxiliary establishments are not included with the manufacturing data; these establishments are now classified in a particular NAICS industry based on the function of the auxiliary establishment. See section on "Auxiliaries" for additional explanation of the treatment of auxiliary establishments in the 1992 and 1997 Economic Censuses.

Wholesale Trade

This sector includes most of what was classified in Wholesale Trade under the SIC system. Excluded from this sector, however, are establishments with retail selling characteristics; these establishments are now clasified in the Retail Trade sector. Prominent examples of these are auto parts, farm supplies, and building products dealers and lumber yards.

In addition, this sector now includes prerecorded video tape wholesalers; this industry was previously classified in Services Industries under the SIC system.

The wholesale sector includes: merchant wholesalers who buy and take title to the goods they sell, manufacturers sales branches and offices who sell products manufactured domestically by their own company, and agents and brokers who collect a commission or fee for arranging the sale of merchandise owned by others.

Retail Trade

This sector includes much of what was classified in Retail Trade under the SIC system. Excluded from this sector, however, are eating and drinking places and mobile foodservices (which are now in the Accommodation and Foodservices sector); pawn shops (which are now in the Finance and Insurance sector); and bakeries (which are now in the Manufacturing sector).

In addition, this sector now includes industries previously classified in Wholesale Trade that sold merchandise using facilities open to the general public. Prominent examples of these are automotive supplies dealers, computer and peripheral equipment merchants, office supplies dealers, farm supplies dealers, and building materials dealers.

Transportation and Warehousing

The Transportation and Warehousing sector (new) was created from selected industries in SIC Division E, Transportation, Communications, and Utilities. While most of the changes affecting transportation and warehousing were minor at the sector level, some industries left transportation and warehousing and others came into this sector. Prominent among those leaving transportation and warehousing are travel agencies, tour operators, miniwarehouses, marinas, waste collection, and ambulances. Prominent among the industries coming into the Transportation and Warehousing sector are automotive vehicle towing services. Note that large certificated passenger air transportation, rail transportation, and the postal service, although part of this sector, are not in scope of the 1997 Economic Census.

Information

The Information sector (new) includes publishing establishments that were classified in SIC Division D, Manufacturing; telecommunications and broadcasting establishments that were classified in SIC Division E, Transportation, Communications, and Utilities; and various types of information-related establishments that were classified in SIC Division I, Services (e.g. software publishing, motion picture production, data processing, on-line information services, and libraries).

Finance and Insurance

The Finance and Insurance sector (new) was created from selected industries in SIC Division H, Finance, Insurance, and Real Estate. While most of the changes affecting finance and insurance were minor at the sector level, some industries left the finance part of this sector and other industries came into this sector. Prominent among those leaving are holding companies and patent owners and lessors. Prominent among the industries coming into the sector are pawnshops. Also, there are conceptual differences in what defines an establishment in this sector, since distinct activities have a less physical/geographical basis than industries in most other sectors. Note that funds, trusts, and other financial vehicles (except for REITs), although part of this sector, are not in scope of the 1997 Economic Census.

Real Estate and Rental and Leasing

The Real Estate and Rental and Leasing sector (new) was created from selected industries in SIC Division H, Finance, Insurance, and Real Estate; SIC Division I, Services; and SIC Division E, Transportation, Communications, and Utilities. While most of the changes affecting real estate were minor at the sector level, some industries left the real estate part of this sector and other industries came into this sector. Prominent among those leaving are title abstract offices and land subdividers and developers. Prominent among the industries coming into the sector are patent owners and lessors, miniwarehouses, and most of the rental industries previously classified in the Services Division of the SIC, including video tape, motor vehicle, computer, and equipment rental and leasing. Rental of equipment with operators is classified elsewhere, depending on the services provided.

Professional, Scientific, and Technical Services

The Professional, Scientific, and Technical Services sector (new) primarily includes professional and other highly specialized technical service establishments that were classified in SIC Division I, Services. Most establishments in this sector were classified in SIC major groups 73, 81, and 87. Title abstract offices, part of SIC Division H, Finance, Insurance, and Real Estate, and advertising specialty distributors, part of SIC Division F, Wholesale Trade, are also included in this sector. Note that veterinary services, although part of this sector, are not in scope of the 1997 Economic Census.

Management of Companies and Enterprises

The Management of Companies and Enterprises sector (new) includes holding companies that were classified in SIC Division H, Finance, Insurance, and Real Estate, and corporate, subsidiary, and regional managing offices of companies and enterprises. Managing offices of companies or enterprises were considered to be "auxiliary" establishments in the SIC system. See section on "Auxiliaries" for additional explanation of the treatment of auxiliary establishments in the 1992 and 1997 Economic Censuses.

Administrative and Support and Waste Management and Remediation Services

The Administrative and Support and Waste Management and Remediation Services sector (new) primarily includes administrative and business support establishments that were classified in SIC Division I, Services, and waste management establishments that were classified in SIC Division E, Transportation, Communications, and Utilities. Most establishments included in the Administrative and Support subsector were classified in SIC major group 73. Travel agencies and other arrangers of passenger transportation, part of SIC Division E, Transportation, Communications, and Utilities, are also included in this subsector. Most establishments included in the Waste Management and Remediation Services subsector were classified in SIC major groups 42 and 47. Note that landscaping services, although part of this sector, are not in scope of the 1997 Economic Census.

Educational Services

The Educational Services sector (new) primarily includes establishments that were classified in SIC Division I, Services. Most establishments included in the sector were included in SIC major group 82 although this sector also includes establishments that were classified in SIC major groups 72 (beauty and barber schools), 79 (sports and recreational instruction), and 87 (educational testing and consulting). Libraries, part of SIC 82, are included in the Information sector. Note that elementary and secondary schools and colleges and universities, although part of this sector, are not in scope of the 1997 Economic Census.

Health Care and Social Assistance

The Health Care and Social Assistance sector (new) primarily includes establishments that were classified in SIC Division I, Services. Most establishments included in this sector were classified in SIC major groups 80 and 83. Ambulance services, part of SIC Division E, Transportation, Communications, and Utilities, are also included in this sector. Dental laboratories, part of SIC 80, are included in the Manufacturing sector and grantmaking/giving and social advocacy services, part of SIC 83, are included in the Other Services sector. Note that government owned and operated hospitals are in scope of the 1997 Economic Census.

Arts, Entertainment, and Recreation

The Arts, Entertainment, and Recreation sector (new) primarily includes establishments that were classified in SIC Division I, Services. Most establishments included in this sector were included in SIC major groups 79 and 84. Authors, composers, and writers, part of SIC major group 89, are included in this sector. Marinas, part of SIC Division E, Transportation, Communications, and Utilities, and dinner theaters, part of SIC Division G, Retail Trade, are also included in this sector. Sports instruction and recreational equipment rental, both part of SIC major group 79, are included in the Educational Services sector and the Real Estate and Rental and Leasing sector respectively.

Accommodation and Foodservices

The Accommodation and Foodservices sector (new) is comprised of hotels and other lodging places that were classified in SIC Division I, Services, and eating and drinking places and mobile foodservices that were classified in SIC Division G, Retail Trade.

Other Services (Except Public Administration)

The Other Services (Except Public Administration) sector (new) includes three distinct subsectors:

1. The Repair and Maintenance subsector primarily includes establishments that were classified in SIC Division I, Services. Most establishments were included in SIC major groups 75 and 76 although selected types of establishments in SIC major groups 72 (garment alteration, shoe repair) and 73 (computer repair) are also included. Boat repair, part of SIC Division D, Manufacturing, is included in this sector.

2. The Personal and Laundry Services subsector primarily includes establishments that were classified in SIC Division I, Services. Most establishments were included in SIC major group 72. This subsector also includes parking lots, part of SIC major group 75, and photofinishing laboratories, part of SIC major group 73. Cemeteries which were included in SIC Division H, Finance, Insurance, and Real Estate, are included in this sector. Tax return preparation services, part of SIC major group 72, are included in the Professional, Scientific, and Technical Services sector. Note that pet care services, although part of this sector, are not covered in the economic census.

3. The Religious, Grantmaking, Civic, Professional, and Similar Organizations subsector primarily includes establishments that were classified in SIC Division I, Services. Most establishments were included in SIC major group 86. Grantmaking/giving services and social advocacy organizations that were included in SIC major group 83 are included in this sector. Grantmaking foundations and condominium associations, part of SIC Division H, Finance, Insurance, and Real Estate, are also included in this sector. Note that grantmaking foundations are included in the 1997 Economic Census but were not covered in the 1992 Economic Census; and that religious organizations, labor unions, political organizations, and private households, although part of this sector, are not covered in the economic census.

Auxiliaries

In the SIC system, auxiliary establishments (i.e., those establishments primarily serving other establishments of the same enterprise) were classified in the industry of the establishments served. In NAICS, auxiliary establishments are classified according to the services performed rather than the industry served.

Corporate, subsidiary and regional managing offices are included in NAICS Sector 55, Management of Companies and Enterprises (new). In NAICS-based tables from the 1997 Economic Census, all other auxiliary establishments are included in the separate category titled "Auxiliaries, except management of companies and enterprises," and further classified into several broad NAICS industry categories based on the type of service performed. Future economic censuses will probably not differentiate these auxiliary establishments from other establishments in the same NAICS industry.

For the SIC-based tables from the 1997 Economic Census, all auxiliaries are included in the category titled "Auxiliaries." Note that in published reports from previous censuses for manufacturing and mining, auxiliary establishments were included in, or along with, data for the industries served; for other SIC divisions, auxiliary establishments were excluded from the detailed tables. The data for manufacturing and mining in Table 2 of this report do not include auxiliary establishments, and thus differ from 1992 census data published previously.

RELIABILITY OF DATA

Most data compiled in this report originated from either census questionnaires or administrative records of other Federal agencies and, therefore, are not subject to sampling errors. However, all of the data are subject to nonsampling errors. Nonsampling errors can be attributed to many sources: inability to identify all cases in the actual universe; definition and classification difficulties; differences in the interpretation of questions; errors in recording or coding the data obtained; and other errors of collection, response, coverage, and estimation for missing or misreported data. Data for the Construction sector are subject to sampling errors, as these data originate from a survey which included all large employers and a sample of the smaller ones. For a detailed discussion of these sampling errors, see Appendix C in the Construction sector reports from the 1997 Economic Census. Slight differences may also exist between the data estimates in the Construction sector reports and this report due to rounding methodologies.

The accuracy of these tabulated data is determined by the joint effects of the various nonsampling errors. No direct measurement of these effects has been obtained except for estimation for missing or misreported data; however, precautionary steps were taken in all phases of the collection, processing, and tabulation of the data in an effort to minimize the effects of nonsampling errors.

Moreover, the Census Bureau obtains on computer tape limited information extracted from administrative records of other Federal agencies. This information is used in conjunction with other information available to the Census Bureau to develop estimates for nonemployers, small employers, and other establishments for which responses were not received in time for publication.

DISCLOSURE

In accordance with Federal law governing census reports (Title 13 of the United States Code), no data are published that would disclose the operations of an individual establishment or company. However, the number of establishments classified in a specific industry or geography is not considered a disclosure and may be released even when other information is withheld.

To ensure the assignment of consistent suppression patterns as part of the 1997 Economic Census publication program, it was necessary to coordinate the suppression of data cells assigned in this report with the suppression of data cells assigned in other reports. These other reports include reports in the Core Business Statistics Series as well as reports previously published as part of the Industry Series and Geographic Area Series for the various economic sectors covered.

A major objective of the 1997 Economic Census was the publication of NAICS-based data from the Industry Series and Geographic Area Series of reports. As a result, in the course of implementing disclosure analysis for the 1997 Economic Census publication program, when choosing whether to publish or suppress NAICS-based versus the SIC-based data cells, preference was given to publishing the NAICS-based data and suppressing the SIC-based data. This, in turn, resulted in the suppression of a moderate number of SIC-based cells in this report which might not have been otherwise suppressed.

Appendix A - Explanation of Terms for Table 1 (NAICS Basis)

Number of Establishments

General Definition

An establishment is a single physical location at which business is conducted and/or services are provided. It is not necessarily identical with a company or enterprise, which may consist of one establishment or more. Economic census figures represent a summary of reports for individual establishments rather than companies. For cases where a census report was received, separate information was obtained for each location where business was conducted. When administrative records of other Federal agencies were used instead of a census report, no information was available on the number of locations operated. Each economic census establishment was tabulated according to the physical location at which the business was conducted. The count of establishments represents those in business at any time during 1997.

When two activities or more were carried on at a single location under a single ownership, all activities generally were grouped together as a single establishment. The entire establishment was classified on the basis of its major activity and all data for it were included in that classification. However, when distinct and separate economic activities (for which different industry classification codes were appropriate) were conducted at a single location under a single ownership, separate establishment reports for each of the different activities were obtained in the census.

Sector-Specific Information

Accommodation and Foodservices - Leased departments are treated as separate establishments and are classified according to the kind of business they conduct. For example, a leased department selling gifts/souvenirs within a hotel would be considered a separate establishment under the "gift, novelty, and souvenir stores" classification in the Retail Trade sector.

Administrative and Support, Waste Management and Remediation Services; Arts, Entertainment, and Recreation; Educational Services; Health Care and Social Assistance; Information; Professional, Scientific, and Technical Services; and Other Services (except Public Administration) - An establishment is included in the census if it is an employer, the establishment has $1,000 in payroll, and was in operation at any time during 1997. Leased service departments (separately owned businesses operated as departments or concessions of other service establishments or of retail businesses, such as a separately owned shoeshine parlor in a barber shop, or a beauty shop in a department store) are treated as separate service establishments for census purposes. Leased retail departments located in service establishments (e.g., a gift shop located in a hotel) are considered separate retail establishments.

Construction - Construction establishments that were inactive or idle for the entire year were not included.

Mining - For the crude petroleum and support activities for mining industries, the basis for reporting is different from the establishment basis used for other types of mining. Firms operating oil and gas wells, drilling wells, or exploring for oil and gas for their own account were required to submit a separate report for each state or offshore area adjacent to a state in which it conducted such activities. Firms that performed contract services for oil and gas field operations or for mining establishments were required to submit one report covering all such activities in the United States and to include information on receipts for services and production-worker wages and hours by state. These consolidated reports were then allocated to state establishments based on the data reported at the state level.

Real Estate and Rental and Leasing - Data for individual properties leased or managed by property lessors or property managers are not normally considered separate establishments, but rather the permanent offices from which the properties are leased or managed are considered establishments. Data for separate automotive rental offices or concessions (e.g., airport locations) in the same metropolitan area, for which a common fleet of cars is maintained, are merged together and not considered as separate establishments.

Retail Trade - Leased departments are treated as separate establishments and are classified according to the kind of business they conduct. For example, a leased department selling shoes within a department store would be considered a separate retail establishment under the "shoe stores" classification.

Sales, Shipments, Receipts, Revenue, or Business Done

General Definition

Includes the total sales, shipments, receipts, revenue, or business done by establishments within the scope of the economic census. The definition of each of these items is included in the information provided below.

Sector-Specific Information

Accommodation and Foodservices - Includes sales from customers for services rendered, from the use of facilities and from merchandise sold. Also includes dues and assessments from members and affiliates.

Sales do not include carrying or other credit charges; sales (or other) taxes collected from customers and forwarded to taxing authorities; gross sales and receipts of departments or concessions operated by other companies; and commissions or receipts from the sale of government lottery tickets.

Excludes sales from civic and social organizations; amusement and recreation parks; theaters; and other recreation or entertainment facilities providing food and beverage services.

Administrative and Support, Waste Management and Remediation Services - Includes receipts from customers or clients for services rendered, from the use of facilities, and from merchandise sold during 1997 whether or not payment was received in 1997. For advertising agencies, travel industries, and other service establishments operating on a commission basis, receipts include commissions, fees, and other operating income, NOT gross billings and sales. Excise taxes on gasoline, liquor, tobacco, etc., which are paid by the manufacturer or wholesaler and passed on in the cost of goods purchased by the service establishment, are also included. The establishments' share of receipts from departments, concessions, and vending and amusement machines operated by others are included as part of receipts. Receipts also include the total value of service contracts, market value of compensation received in lieu of cash, amounts received for work subcontracted to others, and dues and assessments from members and affiliates. Receipts from services provided to foreign customers from U.S. locations, including services performed for foreign parent firms, subsidiaries, and branches are included.

Receipts are net after deductions for refunds and allowances for merchandise returned by customers. Receipts DO NOT include sales, occupancy, admissions, or other taxes collected from customers and remitted directly by the firm to a local, state, or Federal tax agency, nor do they include income from such sources as contributions, gifts, and grants; dividends, interest, and investments; or sale or rental of real estate. Also excluded are receipts (gross) of departments and concessions which are operated by others; sales of used equipment rented or leased to customers; domestic intracompany transfers; receipts of foreign subsidiaries; and other nonoperating income, such as royalties, franchise fees, etc. Receipts DO NOT include service receipts of manufacturers, wholesalers, retail establishments, or other businesses whose primary activity is other than service. They do, however, include receipts other than from services rendered (e.g., sale of merchandise to individuals or other businesses) by establishments primarily engaged in performing services and classified in the service industries.

Arts, Entertainment, and Recreation; Educational Services; Health Care and Social Assistance; Professional, Scientific, and Technical Services; and Other Services (except Public Administration) - Receipts (basic dollar volume measure for service establishments of firms subject to Federal income tax): Includes receipts from customers or clients for services rendered, from the use of facilities, and from merchandise sold during 1997 whether or not payment was received in 1997. For advertising agencies, travel industries, and other service establishments operating on a commission basis, receipts include commissions, fees, and other operating income, NOT gross billings and sales. Excise taxes on gasoline, liquor, tobacco, etc., which are paid by the manufacturer or wholesaler and passed on in the cost of goods purchased by the service establishment, are also included. The establishments' share of receipts from departments, concessions, and vending and amusement machines operated by others are included as part of receipts. Receipts also include the total value of service contracts, market value of compensation received in lieu of cash, amounts received for work subcontracted to others, and dues and assessments from members and affiliates. Receipts from services provided to foreign customers from U.S. locations, including services performed for foreign parent firms, subsidiaries, and branches are included.

Receipts are net after deductions for refunds and allowances for merchandise returned by customers. Receipts do not include sales, occupancy, admissions, or other taxes collected from customers and remitted directly by the firm to a local, state, or Federal tax agency, nor do they include income from such sources as contributions, gifts, and grants; dividends, interest, and investments; or sale or rental of real estate. Also excluded are receipts (gross) of departments and concessions which are operated by others; sales of used equipment rented or leased to customers; domestic intracompany transfers; receipts of foreign subsidiaries; and other nonoperating income, such as royalties, franchise fees, etc. Receipts do not include service receipts of manufacturers, wholesalers, retail establishments, or other businesses whose primary activity is other than service. They do, however, include receipts other than from services rendered (e.g., sale of merchandise to individuals or other businesses) by establishments primarily engaged in performing services and classified in the service industries.

Revenue (basic dollar volume measure for firms exempt from Federal income tax): Includes revenue from customers or clients for services rendered and merchandise sold during 1997, whether or not payment was received in 1997, and gross sales of merchandise, minus returns and allowances. Also included are income from interest, dividends, gross rents (including display space rentals and share of receipts from departments operated by other companies), gross contributions, gifts, grants (whether or not restricted for use in operations), royalties, dues and assessments from members and affiliates, commissions earned from the sale of merchandise owned by others (including commissions from vending machine operators), and gross receipts from fundraising activities. Receipts from taxable business activities of firms exempt from Federal income tax (unrelated business income) are also included in revenue.

Revenue does not include sales, admissions, or other taxes collected by the organization from customers or clients and paid directly to a local, state, or Federal tax agency; income from the sale of real estate, investments, or other assets (except inventory held for resale); gross receipts of departments, concessions, etc., that are operated by others; and amounts transferred to operating funds from capital or reserve funds.

Auxiliaries - Sales is defined as income received from sources outside of the company. Included are merchandise sales, receipts for services provided, franchise and license fees, royalties, and other nonoperating revenues. These sales exclude all excise and sales taxes that are paid directly to taxing agencies. Also excluded are transactions with other establishments of the owning company.

Construction - Value of business done is the sum of value of construction work and other business receipts.

Finance and Insurance - Includes revenue from all business activities whether or not payment was received in the census year, including commissions and fees from all sources, rents, net investment income, interest, dividends, royalties, and net insurance premiums earned. Revenue from leasing property marketed under operating leases is included, as well as interest earned from property marketed under capital, finance, or full payout leases. Revenue also includes the total value of service contracts and amounts received for work subcontracted to others.

Revenue does not include sales and other taxes collected from customers and remitted directly by the firm to a local, state, or Federal tax agency.

Information - Includes receipts from customers or clients for services rendered, from the use of facilities, and from merchandise sold during 1997, whether or not payment was received in 1997. Receipts include royalties, license fees, and other payments from the marketing of intangible products (e.g., licensing the use of or granting reproduction rights for software, musical compositions, and other intellectual property). Receipts also include the rental and leasing of vehicles, equipment, instruments, tools, etc.; total value of service contracts; market value of compensation received in lieu of cash; amounts received for work subcontracted to others; dues and assessments for members and affiliates; this establishment's share of receipts from departments, concessions, and vending and amusement machines operated by others. Receipts from services provided to foreign customers from U.S. locations, including services performed for foreign parent firms, subsidiaries, and branches are included. For public broadcast stations and libraries, receipts include contributions, gifts, grants, and income from interest, rental of real estate, and dividends.

Receipts do not include sales and other taxes collected directly from customers of clients and paid directly to a local, state, or Federal tax agency. Also excluded are gross receipts collected on behalf of others; gross receipts of departments or concessions operated by others; sales of used equipment previously rented or leased to customers; proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held for resale); contributions, gifts, grants, and income from interest, rental of real estate, and dividends EXCEPT for public broadcast stations and libraries; domestic intracompany transfers; receipts of foreign subsidiaries; and other nonoperating income.

Management of Companies and Enterprises - Revenue of holding companies includes net investment income, interest, and dividends.

Sales of Corporate, Subsidiary, and Regional Managing Offices is defined as income received from sources outside of the company. Included are merchandise sales, receipts for services provided, franchise and license fees, royalties, and other nonoperating revenues. These sales exclude all excise and sales taxes that are paid directly to taxing agencies. Also excluded are transactions with other establishments of the owning company.

Manufacturing; and Mining - This item covers the net selling values, f.o.b. mine or plant after discounts and allowances (exclusive of freight and excise taxes), of all products shipped, both primary and secondary, as well as all miscellaneous receipts, such as installation and repair, sales of scrap, and sales of products bought and sold without further processing. Included are all products physically shipped by the establishments, whether sold, transferred to other plants of the same company, or shipped on consignment. For products transferred to other establishments of the same company, or prepared on a custom or toll basis, companies were requested to report the estimated value, not merely the cost of producing the product.

In the case of multiunit companies, the mineral operation was requested to report the value of products transferred to other establishments of the same company at full economic or commercial value, including not only the direct cost of production but also a reasonable proportion of "all other costs" (including company overhead) and profit.

In addition to the value for (North American Industry Classification System) NAICS-defined products, aggregates of the following categories of miscellaneous receipts are reported as part of a total establishment's value of shipments and receipts:

1. Receipts for services. Receipts for work or services that an establishment performed for others.

2. Value of resales. Sales of products brought and sold without further processing.

3. Other miscellaneous receipts. Such as repair work, installation, sales of scrap, etc.

An establishment's value of shipments and receipts include those products assigned to an industry (primary products), those considered primary to other industries (secondary products), receipts for services and miscellaneous activities, and the value of resales.

Real Estate and Rental and Leasing - Includes revenue from all business activities whether or not payment was received in the census year, including commissions and fees from all sources, rents, net investment income, interest, dividends, and royalties. Revenue from leasing property marketed under operating leases is included. Revenue also includes the total value of service contracts, amounts received for work subcontracted to others, and rents from real property sublet to others.

Revenue does not include sales and other taxes collected from customers and remitted directly by the firm to a local, state, or Federal tax agency.

Retail Trade - Includes merchandise sold for cash or credit at retail and wholesale by establishments primarily engaged in retail trade; amounts received from customers for layaway purchases; receipts from rental of vehicles, equipment, instruments, tools, etc.; receipts for delivery, installation, maintenance, repair, alteration, storage, and other services; the total value of service contracts; and gasoline, liquor, tobacco, and other excise taxes which are paid by the manufacturer or wholesaler and passed on to the retailer.

Sales are net after deductions for refunds and allowances for merchandise returned by customers. Trade-in allowances are not deducted from sales. Sales do not include carrying or other credit charges; sales (or other) taxes collected from customers and forwarded to taxing authorities; gross sales and receipts of departments or concessions operated by other companies; and commissions or receipts from the sale of government lottery tickets.

Sales do not include retail sales made by manufacturers, wholesalers, service establishments, or other businesses whose primary activity is other than retail trade. They do include receipts other than from the sale of merchandise at retail, e.g., service receipts, sales to industrial users, and sales to other retailers by establishments primarily engaged in retail trade.

Transportation and Warehousing; and Utilities - Includes revenue from all business activities whether or not payment was received in the census year. Revenue does not include sales and other taxes collected from customers and remitted directly by the firm to a local, State, or Federal tax agency.

Wholesale Trade - Sales include merchandise sold for cash or credit by establishments primarily engaged in wholesale trade; receipts from rental or leasing of vehicles, equipment, instruments, tools, etc.; receipts for delivery, installation, maintenance, repair, alteration, storage, and other services; and gasoline, liquor, tobacco, and other excise taxes which are paid by the manufacturer and passed on to the wholesaler.

Sales are net after deductions for refunds and allowances for merchandise returned by customers. Trade-in allowances are not deducted from total sales. Total sales do not include carrying or other credit charges; sales (or other) taxes collected from customers and forwarded to taxing authorities; and nonoperating income from such sources as investments, rental or sale of real estate, etc.

Sales in this report do not include wholesale sales made by manufacturers, retailers, service establishments, or other businesses whose primary activity is other than wholesale trade. They do include receipts other than from the sale of merchandise at wholesale, e.g., service receipts, retail sales, etc., by establishments primarily engaged in wholesale trade.

Sales figures include sales of all establishments in business at any time during the year. Sales shown for agents and brokers represented the value of the goods involved in the transactions rather than the commissions received or earnings.

Annual Payroll

General Definition

Payroll includes all forms of compensation, such as salaries, wages, commissions, dismissal pay, bonuses, vacation allowances, sick-leave pay, and employee contributions to qualified pension plans paid during the year to all employees. For corporations, payroll includes amounts paid to officers and executives; for unincorporated businesses, it does not include profit or other compensation of proprietors or partners. Payroll is reported before deductions for social security, income tax, insurance, union dues, etc. This definition of payroll is the same as that used by the Internal Revenue Service (IRS) on Form 941.

Sector-Specific Information

Accommodation and Foodservices; and Retail Trade - Includes tips and gratuities received by employees from patrons and reported to employers. Excludes payrolls of departments or concessions operated by other companies at the establishment.

Administrative and Support, Waste Management and Remediation Services; Arts, Entertainment, and Recreation; Educational Services; Health Care and Social Assistance; Information; Professional, Scientific, and Technical Services; and Other Services (except Public Administration) - Also included are tips and gratuities received by employees from patrons and reported to employers and the value of payments in kind (e.g., free meals and lodging). If an employee works at more than one location, the payroll is included in the one location where they spend most of their time. Also included are salaries of professional service organizations or associations which operate under state professional corporation statutes and file a corporate Federal income tax return. Excluded are payrolls of departments or concessions operated by other companies at the establishment.

Finance and Insurance; and Real Estate and Rental and Leasing - Payroll does not include commissions paid to independent (nonemployee) agents, such as insurance or real estate agents.

Manufacturing; and Mining - Also excluded are payments to members of Armed Forces and pensioners carried on the active payrolls of manufacturing and mining establishments.

Number of Employees

General Definition

Paid employees consists of full-time and part-time employees, including salaried officers and executives of corporations, who (for all sectors except Construction and Manufacturing) were on the payroll during the pay period including March 12. Included are employees on paid sick leave, paid holidays, and paid vacations; not included are proprietors and partners of unincorporated businesses. The definition of paid employees is the same as that used on IRS Form 941.

Sector-Specific Information

Accommodation and Foodservices; and Retail Trade - Excludes employees of departments or concessions operated by other companies at the establishment.

Construction and Manufacturing - Comprise all full-time and part-time employees on the payrolls of construction and manufacturing establishments, who worked or received pay for any part of the pay period including the 12th of March, May, August, and November.

Finance and Insurance; and Real Estate and Rental and Leasing - Excluded are independent (nonemployee) agents.

Mining - A distribution of those employees who work in units that serve manufacturing, distribution, or construction operations also carried on at the mining establishment in addition to the minerals operation is also included.

Appendix B - Explanation of Terms (SIC Basis)

Number of Establishments

General Definition

Trade Area-Specific Information

Auxiliaries. In the Standard Industrial Classification (SIC) system, auxiliary establishments (i.e., those establishments primarily serving other establishments of the same enterprise) were classified in the industry of the establishments served. In the North American Industry Classification System (NAICS), auxiliary establishments are classified according to the services performed rather than the industry served.

Construction. Establishments are defined as a relatively permanent office or other place of business where the usual business activities related to construction are conducted. Establishments do not represent each project or construction site. Includes all establishments that were in business at any time during the year. It covers all full-year and part-year operations. Construction establishments which were inactive or idle for the entire year were not included. Establishments are based on a survey which included all large employers and a sample of the smaller ones.

Note: The separately presented number of auxiliary establishments data are calculated using different editing, processing, and tabulation methodologies than were used for calculating the number of auxiliary establishments that were published in the 1992 Census of Manufacturers reports; therefore, these data may differ.

Finance, Insurance, and Real Estate. Data for individual properties leased or managed by property lessors or property managers are not normally considered separate establishments, but rather the permanent offices from which the properties are leased or managed are considered establishments. Data for separate automotive rental offices or concessions (e.g., airport locations) in the same metropolitan area for which a common fleet of cars is maintained are merged together and not considered as separate establishments.

Manufacturing. Includes all manufacturing establishments (plants) with one employee or more and establishments in operation at any time during the year.

Mining. Includes all mineral establishments with one employee or more and establishments in operation at any time during the year. Establishments in the crude petroleum and natural gas and support activities for mining represent statewide operations rather than those at a single physical location.

Also included for 1992 are auxiliary establishments. These establishments are excluded for 1997. Therefore, comparisons of the number of establishments data for Mining for 1992 and 1997 should be used with caution. Furthermore, the separately presented number of auxiliary establishments data are calculated using a different methodology than that used for calculating the number of auxiliary establishments included in the 1992 Mining data. Therefore, the separately presented number of auxiliary establishments data should not be used to adjust the 1992 Mining data.

Retail Trade. Leased departments are treated as separate establishments and are classified according to the kind of business they conduct. For example, a leased department selling shoes within a department store would be considered a separate retail establishment under the "shoe stores" classification.

Services. An establishment is included in the census if it is an employer and was in operation at any time during 1997. Leased service departments (separately owned businesses operated as departments or concessions of other service establishments or of retail businesses, such as a separately owned shoeshine parlor in a barber shop, or a beauty shop in a department store) are treated as separate service establishments for census purposes. Leased retail departments located in service establishments (e.g., a gift shop located in a hotel) are considered separate retail establishments.

Sales, Shipments, Receipts, Revenue, or Business Done

General Definition

Trade Area-Specific Information

Construction -

Construction - Includes the value of construction work and other business receipts for work done by establishments during the year. Included is new construction, additions and alterations or reconstruction, and maintenance and repair construction work. Also included is the value of any construction work done by the reporting establishments for themselves.

Speculative builders were instructed to include the value of buildings and other structures built or being built for sale in the current year but not sold. They were to include the costs of such construction plus normal profit. Also included is the cost of construction work done on buildings for rent or lease.

Establishments engaged in the sale and installation of such construction components as plumbing, heating, and central air-conditioning supplies and equipment; lumber and building materials; paint, glass, and wallpaper; electrical and wiring supplies; and elevators or escalators were instructed to include both the value for the installation and the receipts covering the price of the items installed.

Excluded was the cost of industrial and other specialized machinery and equipment, which are not an integral part of a structure.

Finance, Insurance, and Real Estate - Includes revenue from all business activities whether or not payment was received in the census year, including commissions and fees from all sources, rents, net investment income, interest, dividends, royalties, and net insurance premiums earned. Revenue from leasing property marketed under operating leases is included, as well as interest earned from property marketed in the census year under capital, finance, or full payout leases. Revenue also includes the total value of service contracts, amounts received for work subcontracted to others, and rents from real property sublet to others.

Revenue does not include sales and other taxes collected from customers and remitted directly by the firm to a local, state, or Federal tax agency.

Manufacturing - Covers the received or receivable net selling values, f.o.b. plant (exclusive of freight and taxes), of all products shipped, both primary and secondary, as well as all miscellaneous receipts, such as receipts for contract work performed for others, installation and repair, sales of scrap, and sales of products bought and resold without further processing. Included are all items made by or for the establishments from materials owned by it, whether sold, transferred to other plants of the same company, or shipped on consignment. The net selling value of products made in one plant on a contract basis from materials owned by another was reported by the plant providing the materials.

In the case of multiunit companies, the manufacturer was requested to report the value of products transferred to other establishments of the same company at full economic or commercial value, including not only the direct cost of production but also a reasonable proportion of "all other costs" (including company overhead) and profit.

Mining - Includes the net selling values, f.o.b. mine or plant after discounts and allowances, excluding freight charges and excise taxes. Shipments includes all products physically shipped from the establishment during the year, including material withdrawn from stockpiles and products shipped on consignment, whether or not sold in the current year.

For products transferred to other establishments of the same company or prepared on a custom basis, companies were requested to report the estimated value, not merely the cost of producing the items. Multiestablishment companies were asked to report value information for each establishment as if it were a separate economic unit. They were instructed to report the value of all products transferred to other plants of the company at their full economic value; to include, in addition to direct cost of production, a reasonable proportion of company overhead and profits.

For all establishments classified in an industry, value of shipments and receipts includes (1) the value of all primary products of the industry; (2) the value of secondary products which are primary to other industries; (3) the receipts for contract work done for others, except custom milling; and (4) the value of products purchased and resold without further processing. Receipts for custom milling are not included to avoid duplication with the value of custom milled ores included in an industry's primary and secondary products. Some duplication exists in industry and industry group totals because of the inclusion of materials transferred from one establishment to another for mineral preparation or resale.

Retail Trade - Includes merchandise sold for cash or credit at retail and wholesale by establishments primarily engaged in retail trade; amounts received from customers for layaway purchases; receipts from rental of vehicles, equipment, instruments, tools, etc.; receipts for delivery, installation, maintenance, repair, alteration, storage, and other services; the total value of service contracts; and gasoline, liquor, tobacco, and other excise taxes which are paid by the manufacturer or wholesaler and passed on to the retailer.

Sales do not include retail sales made by manufacturers, wholesalers, service establishments, or other businesses whose primary activity is other than retail trade. They do include receipts other than from the sale of merchandise at retail, e.g., service receipts, sales to industrial users, and sales to other retailers, by establishments primarily engaged in retail trade.

Services - Receipts (basic dollar volume measure for TAXABLE establishments): Includes receipts from customers or clients for services rendered, from the use of facilities, and from merchandise sold during the year whether or not payment was received in that year, except for health practitioners and legal, architectural, engineering, and surveying services, which reported on a cash basis (payments received in the year regardless of when services were rendered). Excise taxes on gasoline, liquor, tobacco, etc., which are paid by the manufacturer or wholesaler and passed on in the cost of goods purchased by the service establishment, are also included. Receipts from leasing of vehicles, equipment, etc. marketed under operating leases are included in receipts figures as well as the fair sales value of merchandise marketed in the year under capital, finance, or "full payout" leases. Receipts also include the total value of service contracts, amounts received for work subcontracted to others, and dues and assessments from members and affiliates.

Receipts do not include service receipts of manufacturers, wholesalers, retail establishments, or other businesses whose primary activity is other than service. They do, however, include receipts other than from services rendered (e.g., sale of merchandise to individuals or other businesses) by establishments primarily engaged in performing services and classified in the service industries.

Revenue (basic dollar volume measure for TAX-EXEMPT firms): Includes revenue from customers or clients for services rendered and merchandise sold during 1997, whether or not payment was received in the year. Also included are income from interest, dividends, gross contributions, gifts, grants (whether or not restricted for use in operations), rents, royalties, dues and assessments from members and affiliates, and receipts from fundraising activities. Receipts from taxable business activities of firms exempt from Federal income tax (Unrelated Business Income) are also included in revenue.

Revenue does not include sales, admissions, or other taxes collected by the organization from customers or clients and paid directly to a local, State, or Federal tax agency; income from the sale of real estate, investments, or other assets (except inventory held for resale); gross receipts of departments, concessions, etc., that are operated by others; and amounts transferred to operating funds from capital or reserve funds.

Transportation, Communications, and Utilities - Includes revenue from all business activities whether or not payment was received in the census year. Revenue does not include sales and other taxes collected from customers and remitted directly by the firm to a local, state, or Federal tax agency.

Wholesale Trade - Sales include merchandise sold for cash or credit by establishments primarily engaged in wholesale trade; receipts from rental or leasing of vehicles, equipment, instruments, tools, etc.; receipts for delivery, installation, maintenance, repair, alteration, storage, and other services; and gasoline, liquor, tobacco, and other excise taxes which are paid by the manufacturer and passed on to the wholesaler.

Annual Payroll

General Definition

Payroll includes all forms of compensation, such as salaries, wages, commissions, dismissal pay, bonuses, vacation allowances, sick-leave pay, and employee contributions, to qualified pension plans paid during the year to all employees. For corporations, payroll includes amounts paid to officers and executives; for unincorporated businesses, it does not include profit or other compensation of proprietors or partners. Payroll is reported before deductions for social security, income tax, insurance, union dues, etc. This definition of payroll is the same as that used by the Internal Revenue Service (IRS) on Form 941.

Trade Area-Specific Information

Construction.

Note: The separately presented payrolls of auxiliary establishments data are calculated using different editing, processing, and tabulation methodologies than were used for calculating the payrolls of auxiliary establishments that were published in the 1992 Census of Construction reports; therefore, these data may differ.

Finance, Insurance, and Real Estate. Excludes commissions paid to independent (nonemployee) agents, such as insurance and real estate agents.

Manufacturing. Also excluded are payments to members of Armed Forces and pensioners carried on the active payrolls of manufacturing establishments.

Note: The separately presented payrolls of auxiliary establishments data are calculated using different editing, processing, and tabulation methodologies than were used for calculating the payrolls of auxiliary establishments that were published in the 1992 Census of Manufacturers reports; therefore, these data may differ.

Mining. Also included are cash equivalents of compensation paid in kind and payments received on a ton, car, or yard basis; excluded are payments to members of Armed Forces and pensioners carried on the active payroll of mining establishments. Also excluded are royalty payments to unions and costs of smithing, explosives, fuses, electric cap lamps, and mine supplies used in production, development, and exploration work but charged to employees and deducted from their wages.

Also included for 1992 are payrolls for employees of auxiliary establishments. These payrolls are excluded for 1997. Therefore, comparisons of the payroll data for Mining for 1992 and 1997 should be used with caution. Furthermore, the separately presented auxiliary payroll data are calculated using a different methodology than that used for calculating the auxiliary payrolls included in the 1992 Mining data. Therefore, the separately presented auxiliary data should not be used to adjust the 1992 Mining data.

Retail Trade. Includes tips and gratuities received by employees from patrons and reported to employers and excludes payrolls of departments or concessions operated by other companies at the establishment.

Services. Also included are tips and gratuities received by employees from patrons and reported to employers and the value of payments in kind (e.g., free meals and lodging). If an employee works at more than one location, the payroll is included in the one location where they spend most of their time. Also included are salaries of professional service organizations or associations which operate under state professional corporation statutes and file a corporate Federal income tax return. Excluded are payrolls of departments or concessions operated by other companies at the establishment.

Number of Employees

General Definition

Trade Area-Specific Information

Construction and Manufacturing. Comprises all full-time and part-time employees on the payrolls of establishments who worked or received pay for any part of the pay period including the 12th of March, May, August, and November, divided by 4.

Note: The separately presented number employees of auxiliary establishments data are calculated using different editing, processing, and tabulation methodologies than were used for calculating the number of employees of auxiliary establishments that were published in the 1992 Census of Construction and Census of Manufacturers reports; therefore, these data may differ.

Finance, Insurance, and Real Estate. Excludes independent (nonemployee) agents.

Mining. Also included are employees working for miners paid on a per ton, car, or yard basis. Excluded are employees at the mine but on the payroll of another employer (such as employees of contractors) and employees at company stores, boardinghouses, bunkhouses, and recreational centers. Also excluded are members of the Armed Forces and pensioners carried on the active rolls but not working during the period.

Also included for 1992 are employees of auxiliary establishments. These employees are excluded for 1997. Therefore, comparisons of the employment data for Mining for 1992 and 1997 should be used with caution. Furthermore, the separately presented auxiliary employment data are calculated using a different methodology than that used for calculating the auxiliary employment included in the 1992 Mining data. Therefore, the separately presented auxiliary data should not be used to adjust the 1992 Mining data.

Retail Trade. Excludes employees of departments or concessions operated by other companies at the establishment.

Services - Includes members of a professional service organization or association which operates under state professional corporation statutes and files a corporate Federal income tax return. Excludes employees of departments or concessions operated by other companies at the establishment.

(Bridge complete.)	Comparable	SIC derivable from NAICS data.
(Drawbridge slightly open.)	Almost comparable	Sales or receipts from NAICS are within 3% of SIC sales or receipts.
(Drawbridge open.)	Not comparable	SIC sales or receipts cannot be estimated within 3% from NAICS data.

1997 Economic Census: Bridge Between NAICS and SIC

1997 Economic Census:
Bridge Between NAICS and SIC