Firms
A firm is a business organization or entity consisting of
one domestic establishment (location) or more under common
ownership or control. All establishments of subsidiary
firms are included as part of the owning or controlling
firm. For the economic census, the terms "firm" and
"company" are synonymous.
All firms data include both firms with paid employees
(employers) and firms with no paid employees (nonemployers).
Firms with paid employees include all firms that file
payroll taxes.
