U.S. Census Bureau
AUXILIARY ESTABLISHMENTS:

Auxiliaries are establishments whose employees are primarily engaged in providing various management or support services to one or more establishments of the same enterprise. Characteristically, these auxiliaries service only locations of the same enterprise, and generally do not produce any products nor provide services for the general public, other business firms, or government. Services may be provided, as a secondary activity, to the general public or other business firms.
The term Auxiliaries includes establishments often referred to as central administrative offices or corporate subsidiary and regional managing offices. These establishments provide general management and/or administrative support services to other establishments of the same company or its subsidiaries. These establishments operate independently from other establishments of the company and provide a range of services, such as long term strategic and organizational planning, financial management, payroll and personnel management, etc.

In the 1987 SIC System, auxiliary establishments were classified in the industry of the establishments served. For 1997 NAICS, auxiliary establishments are classified according to the primary activity or service performed rather than the industry served.

1997 Definitions:
Corporate, Subsidiary, and Regional Managing Offices
Auxiliaries, except Corporate, Subsidiary, and Regional Managing Offices