Value of sales, shipments, receipts, revenue, or business done ($1,000)

General Definition

Includes the total sales, shipments, receipts, revenue, or business done by domestic establishments (excludes foreign subsidiaries) 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 Food Services

Includes sales from customers for services rendered, from the use of facilities and from merchandise sold. If tax exempt, also includes dues and assessments from members and affiliates.

Sales do not include carrying or other credit charges; sales and other taxes (including Hawaii's General Excise Tax) 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 and Waste Management and Remediation Services; 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 gross receipts from customers or clients for services provided, from the use of facilities, and from merchandise sold in 2002, whether or not payment was received in 2002. 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 amounts received from the rental and leasing of vehicles, equipment, instruments, and tools; the total value or 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 performed for foreign parent firms, subsidiaries, and branches are included. Independent artists, writers, and performers should report royalties.

Receipts are net after deductions for refunds and allowances for merchandise returned by customers. Receipts do not include sales and other taxes (including Hawaii's General Excise Tax) collected directly from customers and paid directly to a local, state, or federal tax agency. Also excluded are gross receipts from departments and concessions operated by others; sales of used equipment previously rented or leased to customers; domestic intracompany transfers; proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held for resale); income from interest, rental of real estate, dividends, contributions, and grants; receipts of foreign parent firms and subsidiaries; and other nonoperating income, such as franchise fees. Receipts do not include service receipts of manufacturers, wholesalers, retail establishments, or other businesses whose primary activity is other than 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 provided in 2002, whether or not payment was received in 2002, 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. Revenue now includes gains or losses from the sale of real estate (land and buildings), investments, or other assets (except inventory held for resale). 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 and other taxes collected directly from customers or clients and paid directly to a local, state, or federal tax agency; gross receipts of departments or concessions operated by others; and amounts transferred to operating funds from capital or reserve funds.

Construction

Includes the value of construction work done during the year for construction work performed by general contractors and special trade contractors. 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 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 (including Hawaii's General Excise Tax) collected from customers and paid directly by the firm to a local, state, or federal tax agency.

Information

Includes gross receipts from customers or clients for services provided, from the use of facilities, and from merchandise sold during 2002, whether or not payment was received in 2002. 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 from members and affiliates; this establishment's share of receipts from departments, concessions, and vending and amusement machines operated by others. Sales to and receipts from foreign parent firms, subsidiaries, and branches are included. Receipts also include advertising sales, and sales of goods and services marketed through sales offices. 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 (including Hawaii's General Excise Tax) collected directly from customers or clients and paid directly to a local, state, or federal tax agency. Also excluded are gross receipts collected on behalf of others; gross receipts from 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 parent firms and subsidiaries; and other nonoperating income (e.g., franchise fees).

Management of Companies and Enterprises

Includes gross receipts from services provided, from the use of facilities, and from merchandise sold in 2002, whether or not payment was received in 2002. Receipts also include income from interest, rental of real estate, or dividends; contributions, gifts, and grants of not-for-profit organizations exempt from federal income tax; receipts from service performed for FOREIGN parent firms, subsidiaries, branches, etc; the establishments share of receipts from departments, concessions, and vending and amusement machines operated by others; receipts from the rental and leasing of vehicles, equipment, instruments, and tools; the total value or service contracts; market value of compensation received in lieu of cash; amounts received for work subcontracted to others; franchise sales and fees, license fees, and royalties; and gains and losses from the sale of real estate (land and bulidings), investments, or other assets (except inventory held for resale).

Receipts do not include sales and other taxes (including Hawaii's General Excise Tax) collected directly from customers and paid directly to a local, state, or federal tax agency. Also excluded are gross receipts from departments and concessions operated by others; domestic intracompany transfers; and receipts of foreign parent firms and subsidiaries.

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 sam company, or shipped on consignments. 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 the 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) 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 (including Hawaii's General Excise Tax) collected form customers and paid 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; gasoline, liquor, tobacco, and other excise taxes which are paid by the manufacturer or wholesaler and passed on to the retailer; and shipping and handling receipts.

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 and other taxes (including Hawaii's General Excise Tax) 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 (including Hawaii's General Excise Tax) collected from customers and paid directly by the firms to a local, state, or federal tax agency.

Wholesale Trade

Sales include merchandise sold for cash and credit by establishments primarily engaged in wholesale trade; receipts for delivery, installation, maintenance, repair, alteration, storage, and other services; the gross selling value of goods the establishment sold or purchased on a commission, brokerage, consignment, or agency basis for others; the actual value of trade-ins taken as partial payment for other merchandise; sales to foreign subsidiaries and affiliates and to the establishment's Foreign Sales Corporations (FSCs); receipts from rental or leasing of merchandise; gasoline, liquor, and tobacco excise taxes which are paid by the manufacturer and included in the cost of the goods purchased; liquor and tobacco stamps, taxes, and licenses sold; fees received for the arrangement of the foreign sale of goods which never entered the United States or its Foreign Trade Zones; shipping and handling receipts; and the value of transfers (billing) of farm products to other establishments in the company.

Sales exclude sales and other taxes (including Hawaii's General Excise Tax) collected directly from customers and paid directly to a federal, state, or local tax agency; receipts from carrying or other credit charges; nonoperating income from such sources as investments, rental or sale of real estate, and interest; commissions received from selling and buying goods (unless the goods never entered the United States); foreign sale of goods which never entered the United States or its Foreign Trade Zones; refunds or allowances for returned merchandise; and transfers (billings) to other establishments in the company, except those made by petroleum bulk plants to the firm's own retail service stations, retail fuel oil dealers, and retail liquefied petroleum (LP) gas dealers and those made by establishments selling farm products.

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.