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Sector (31-33)
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Questions
Sector Questions
1. What activities should be included when I report manufacturing activity?
2. I believe that I am a service provider yet I received a manufacturing form.
3. Where do I report data for leased employees?
4. What should I include in Plant Hours Worked by Production workers?
5. My electricity costs are included in my lease so I do not have these costs available to report. What should I report?
6. Since my electricity costs are included in my lease I do not have detailed information on the quantity of purchased electricity my establishment uses. What should I report?
7. What are Resales?
8. What is included in the "Cost of materials, parts, containers, packaging, etc?" ?
9. Where do I report fuels used as raw materials in the production of a product?
10. Where should I include the cost of contract work or work done by others on our materials?
11. Our company only does a portion of the work on this product, then sends it to another of our domestic plants to be finished. I'm sure they are reporting this information to you, so should I really be reporting this information?
12. My company is not a manufacturer, what should I do?
Form Questions
13. What employees do I include in my Employment and Payroll (Item 6)?
14. What do I include in Annual Payroll (Item 6)?
15. What are "all other employees" (Item 6)?
16. What does Item 6C - Employer's Cost for Fringe Benefits, include?
17. How should I report Inventories (Item 10)?
18. What is LIFO (Item 10)?
19. What do I include in Capital expenditures for Depreciable Assets (Item 12)?
20. What are considered "costs" (Item 15)?
21. What are some examples of the types of materials, parts, containers and packaging that I should be reporting as selected expenses (Item 15)?
22. What is excluded from production related costs (Item 15)?
23. What should I report in Cost of Purchased Fuels Consumed for Heat and Power (Item 15A3)?
24. What does the Cost of Purchased Electricity include (Item 15B1)?
25. What do I do if I don't see any of my establishment's products listed in Item 22?
26. What should I report for the Sales, Shipments, Receipts or Revenue (Item 4)?
Answers
Sector Questions
1. What activities should be included when I report manufacturing activity?
Report all activities (manufacturing, fabricating, processing, and assembling) conducted with the establishment.
INCLUDE:
Maintenance of plant and equipment
Receiving and shipping activities
Warehousing and storage
Research
Record keeping
Health and Safety
Cafeteria and other services if operated as separate establishments
EXCLUDE:
Sales branches and sales offices
Research laboratories
Retail stores
Mining activities and general administrative offices
2. I believe that I am a service provider yet I received a manufacturing form.
The manufacturing sector does include establishments engaged in the following activities that are often thought to be in the services sector.
Apparel jobbing and contracting
Assembling from purchased components
Commission processing of materials owned by others
Job casting, stamping, and machining
Lapidary work
Machine shops, including those operating on a job-order basis
Manufacturing and delivering ready-mixed concrete
Milk pasteurizing and bottling
Plating, galvanizing, polishing, etc., of materials owned by others
Poultry dressing
Printing books, periodicals, etc.
Repair of ships and boats
Research and development, engineering and other services directly related to aerospace industries
Sawmills
Seafood, fresh-packaged or frozen
Wood preserving
3. Where do I report data for leased employees?
Report employment and payroll data for leased employees in Item 7.
4. What should I include in Plant Hours Worked by Production workers?
INCLUDE: All hours worked or paid for, except hours paid for vacations, holidays or sick leave. If an employee elects to work during the vacation period, report only actual hours worked by the employee.
Overtime should be reported as actual hours worked and not as straight time equivalent hours.
5. My electricity costs are included in my lease so I do not have these costs available to report. What should I report?
Contact your landlord, leasing agent or building management and obtain an approximate costs or a percentage of the lease and insert that value in Item 15A4.
6. Since my electricity costs are included in my lease I do not have detailed information on the quantity of purchased electricity my establishment uses. What should I report?
Contact your landlord, leasing agent or building management and obtain and approximate amount of electricity consumed in kilowatt hours. Estimates are fine.
7. What are Resales?
Resales are products purchased and resold without further manufacturing, processing or assembly and should be included in the Resales line of the Detail of Shipments, Receipts or Revenue portion of the form (Item 22) and (Item 15A2).
8. What is included in the "Cost of materials, parts, containers, packaging, etc?" ?
Report the delivered cost of materials. That is, the amount paid or payable after discounts, including freight and other direct charges incurred by the establishment in aquiring the materials.
If the establishment produces items subsequently consumed in further production, ONLY report the cost of original materials consumed.
INCLUDE: Materials consumed from inventories and materials shipped to this establishment from other establishments of the same company.
9. Where do I report fuels used as raw materials in the production of a product?
Fuels used as raw material in the production of a product should be reported in 15A1 Cost of Materials, Parts, Containers, packaging, etc. used. Fuels used as fuel in the production of a product should be reported in 15A3 Cost of purchased fuels consumed.
10. Where should I include the cost of contract work or work done by others on our materials?
If any contract work was done by others on materials furnished by your establishment, report the total payments made during the year for such work, including freight in and out in Item 15A5.
EXCLUDE:
The cost of materials worked on, which should be reported in 15A1.
11. Our company only does a portion of the work on this product, then sends it to another of our domestic plants to be finished. I'm sure they are reporting this information to you, so should I really be reporting this information?
Yes. Please report the value of shipments in Item 22 and for ASM companies report this information in (Item 4C) - Sales, Shipments, Receipts or Revenue.
12. My company is not a manufacturer, what should I do?
If you do not manufacture products at the location shown in the address box of the report form, please indicate the nature of your business in the remarks section (Item 29) and return the form to us.
Form Questions
13. What employees do I include in my Employment and Payroll (Item 6)?
Report the number of employees and subsequent payroll, both full and part time, whose payroll was reported on IRS form 941 (Employer's Quarterly Federal Tax Form Return), and filed under Employer Identification Number (EIN) shown in the mailing address or corrected in Item 2.
INCLUDE:
All persons on paid sick leave, paid holidays, paid vacation during these pay periods.
If this establishment is a corporation include the officers of the corporation.
EXCLUDE:
Members of the Armed Forces and pensioners carried on your active rolls.
If this is an unincorporated concern, exclude proprietors or partners.
Temporary staff obtained from a staffing service
Leased employees (human resources and human resource management services provided to client business by leasing companies operating co-employment relationships). Such companies specialize in providing a wide range of human resource and personnel management duties such as payroll, accounting, payroll tax preparation and filing, benefits relations.
- Full or part time leased employees whose payroll was filed under an employee leasing companies EIN.
The following types of food processing establishments should exclude agricultural workers or fishing crews from this report:
- Sugar mills which are part of sugar plantations.
- Fruit or vegetable canning or freezing plants with farms associated with their operations.
- Fish canning, freezing or packaging plants with fishing operations associated with plant.
14. What do I include in Annual Payroll (Item 6)?
Report the payroll which was included on IRS Form 941 (Employer's Quarterly Federal Tax Form Return), and the payroll portion of the fee paid to a professional employer organization as part of co-employment or leased employment arrangement.
INCLUDE: Deductions for an employee's Social Security contributions, withholding taxes, group insurance premiums, union dues, and savings bonds.
Include in the gross earnings:
- commissions
- dismissal pay
- paid bonuses
- employee contributions to pension plans such as a 401(k)
- vacation and sick leave pay, the cash equivalent of compensation paid in kind
Also include salaries of officers of this establishment, if incorporated.
EXCLUDE:
- Payments to proprietors or partners
- Payments to agricultural employees, fisherman, members of the Armed Forces, and pensioners carried on your active payroll
15. What are "all other employees" (Item 6)?
INCLUDE:
Supervision above line-supervisor level, sales (including a driver salesperson), sales delivery (truck drivers and helpers), advertising, credit, collection, installation, and servicing of own products, clerical and routine office functions, executive purchasing, finance, legal, personnel (including cafeteria, etc.), professional and technical.
EXCLUDE:
Proprietors and partners
16. What does Item 6C - Employer's Cost for Fringe Benefits, include?
Legally required payments for all programs required under Federal and state legislation:
- Federal Old Age and Survivor's Insurance
- Unemployment compensation Worker's compensations
- State temporary disability payments for establishment located in Rhode Island, California, New York and New Jersey
- Payments for voluntary programs not specifically required by Federal or state legislation whether initiated by the employer or established as a result of a collective bargaining contract.
- INCLUDE employer's cost for fringe benefits costs paid to a professional employer organization as part of a co-employment arrangement.
- Employer payments to programs financed jointly by employer and employee contributions. Include employer payments for:
- Insurance premiums on hospital and medical plans
- Life insurance premiums
- Premiums on supplementary accident and sickness insurance
- In reporting payments for insurance, report net payments (i.e., gross payments less any offsetting dividends, refunds, or other reductions in premiums).
- Report payments or allocations for:
- All pension plans regardless of method of administrations
- Supplemental unemployment compensation plans
- Welfare plans
- Stock purchase plans in which the employer's payment is not
- Subject to withholding tax
- Deferred profit sharing plans
The items listed above are generally considered as deferred rather than current income to employees and are not subject to withholding of income tax. If the payments or allocations by the company are made to a fund, do not report payments to employees out of these funds. However, include payments made directly to retired employees or their survivors that do not pass through a fund.
17. How should I report Inventories (Item 10)?
Inventory values that are owned by this establishment should be reported regardless of where the inventories are stored. If your company received the 2002 Annual Survey of Manufactures Information Booklet, please refer to the booklet for detailed instructions on completing inventories.
Inventories that are centrally stored for a multi-location company (operates at more than one physical location) should be assigned to each responsible establishment as if separately owned by them.
18. What is LIFO (Item 10)?
Last In - First Out method of inventory valuation. For ASM form recipients, see MA-10000 Instructions, page 9.
19. What do I include in Capital expenditures for Depreciable Assets (Item 12)?
Capital Expenditures are a capital outlay that is chargeable to the fixed assets account and for which depreciation or amortization reserves are maintained.
INCLUDE:
- Capital Expenditures during the year that were actually made during the year, not the final value of equipment put in place or the buildings completed during the year
-
- add the cost of additions completed during the year to the construction in progress at the beginning of year to compute capital expenditures for long-term projects in progress.
For Buildings and Other Structures:
- Elevators, blast furnaces, brick kilns, fractionation towers, ship ways and similar structures, as well as the usual factory, office and warehouse -type of buildings
- Equipment that is an integral part of the building or structure, such as elevators, overhead cranes, ventilating shafts, and fractionation towers
- Capitalized site improvements, such as roads, tracks, parking lots, fences, and utilities
Machinery and Equipment:
- All production machinery (motors, lathes, punch presses, etc.,) and transportation equipment (automobiles, trucks, etc.,)
- All office equipment and machines; computers; furniture and fixtures for offices, cafeterias and dressing rooms; and warehouse equipment
- Replacements as well as additions to new capacity
EXCLUDE: Tools that are expressed. Report these in Item 8a, Cost of Materials, Parts, Containers, Etc., Used.
For Buildings and Other Structures: The value of land on which the structures stand.
20. What are considered "costs" (Item 15)?
Cost is the delivered cost, which is defined as the amount paid or payable after discounts and including freight and other direct charges incurred by the establishment in acquiring the materials.
21. What are some examples of the types of materials, parts, containers and packaging that I should be reporting as selected expenses (Item 15)?
MATERIALS
Lumber, Plywood, Paper, Resins, Sulfuric acid, Alcohols, Rubber, Coking coal, Crude petroleum, Cement, Clay, Glass, Steel sheet, Steel scrap, Copper rods, Iron castings, Metal stampings, Wire
PARTS
Pumps, Wheels, Bearings, Engines, Gears, Motors, Hardware, Compressors
CONTAINERS
Pails, Drums and Barrels, Tubes, Boxes and bags, Crates
SUPPLIES
Bolts, screws and nuts, Drills, tools, dies, jigs and fixtures which are charged to current accounts, Welding rods, electrodes, and acetylene, Lubricating oils, Cleaning supplies, Stationery and office supplies, Dunnage, Water.
22. What is excluded from production related costs (Item 15)?
Materials that are bought but not put into production or consumed (these should be reported in the Inventories Item 10).
Depreciation charges against the plant and equipment (rent and rental allowances, interest payments, royalties and patent fees).
Machinery and equipment chargeable to fixed asset accounts (these should be reported in the Assets, Capital Expenditures, Retirements, and Depreciation Item 12).
Materials, supplies, machinery and equipment used in the construction of new structures or additions to the plant that are charegeable to the fixed assets account (these should be reported in the Assets, Capital Expenditures, Retirements and Depreciation Item 12).
Overhead costs (advertising, telephone, insurance, engineering and marketing charges) UNLESS charges for such services are included in the price of the materials.
23. What should I report in Cost of Purchased Fuels Consumed for Heat and Power (Item 15A3)?
Report the total amount of actually paid or payable during the year for all fuels consumed for heat, power, or the generation of electricity.
INCLUDE:
Anthracite and bituminous coal, coke, natural and manufactured gas, fuel oil, liquified petroleum gas, gasoline, and all other fuels including purchased steam.
For selected industries such as Carbon Black, Blast Furnaces, and Coke Ovens, some of the above fuel types may be used as raw materials as well as being consumed as fuels.
In such cases, the cost of these fuel types used as raw materials should be reported in item 15A1.
Be sure to include fuel used to power onsite trucks, fork lifts, or other motor vehicles associated with the establishment in Item 15A3.
24. What does the Cost of Purchased Electricity include (Item 15B1)?
Report the total amount actually paid or payable for electric energy purchased during the year from other companies, or received from other establishments of your company. EXCLUDE: The value of electricity generated and used at this establishment. This should be included in Item 15B2.
25. What do I do if I don't see any of my establishment's products listed in Item 22?
Enter a description for the product(s), quantity (if applicable) you produce and the value in the "All other products made in this establishment" portion of Item 22. Report separately for each major kind of product produced.
26. What should I report for the Sales, Shipments, Receipts or Revenue (Item 4)?
In general, you should report the value of assigned products shipped net selling value (Factory on Board) after discounts and allowances.
INCLUDE:
Value of products made elsewhere on a contact basis from materials supplied by this establishment
Shipments to other establishments (interplant transfers) of the company for further manufacturing, processing or assembly
If products are leased (rather than sold), report as the value of shipments the equivalent market value of the goods.
EXCLUDE:
Freight charges and excise taxes
Resales or sales of products bought and resold without further manufacturing
Rental receipts for leases outstanding
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Source: U.S. Census Bureau
Last Revised: 1/13/2003 @ 9:52:10 AM EST
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