Nonemployer Record Layout for United States File

Note:  The first data field begins in character position one.  Each 
field is separated by comma delimiters (,).  The maximum size of each 
field is shown in MAX SIZE.  In Field Type, "C" represents Character, 
"N" represents Numeric.

          MAX       FIELD               
NAME      SIZE      TYPE        DESCRIPTION 

ST        2         C           FIPS Code "00" represents 
                                United States Total.
        
NAICS     6         C           NAICS Code 
                
                                See North American Industry 
                                Classification System Descriptions 
                                link for NAICS titles and codes.

ESTAB_F   1         C           Establishment Flag

                                " " - Number of establishments shown.
                                "D" - Number of establishments 
                                      withheld to avoid disclosing 
                                      data for individual businesses; 
                                      data are included in broader 
                                      industry totals.
                                "S" - Number of establishments 
                                      withheld to avoid disclosing 
                                      data that do not meet publication 
                                      standards; data are included in 
                                      broader industry totals.

ESTAB     8         N           Total Number of Establishments

RCPTOT_F  1         C           Receipts Flag

                                " " - Receipts data are shown.
                                "D" - Receipts data are withheld to 
                                      avoid disclosing data for 
                                      individual businesses; 
                                      data are included in broader 
                                      industry totals.
                                "S" - Receipts data are withheld to 
                                      avoid disclosing data that do 
                                      not meet publication standards; 
                                      data are included in broader 
                                      industry totals.

RCPTOT    9         N           Total Receipts (in thousands of
                                dollars)