MN-55102 Content for Item 16 -- Selected Expenses

Attachment D-5
2007 Economic Census

Management of Companies and Enterprises Sector

Content for Item 16 – Selected Expenses

Form MN-55102

Page 4

(DRAFT)

11 – 15 Not Applicable.
16 SELECTED EXPENSES
Report the operating expenses allocated by category.
• Report payments made by this establishment for expenses incurred by other establishments of your enterprise
in column 2 (where applicable.)
• Report expenses directly attributable to this establishment in column 1.
Exclude:
• Transfers made within the company
• Capitalized expenses
• Impairment
• Interest
• Bad debt
• Income tax
Line 1 - Employer's cost for legally required programs and programs not required by law. Includes health
insurance, pension plans, Social Security, workers' compensation insurance, unemployment tax, state disability
insurance programs, life insurance benefits, Medicare, etc. (Include fringe benefits for all employees reported in 7 ,
line A)
Line 2 - Total costs paid to Professional Employer Organizations (PEOs) and staffing agencies for personnel. Include
all charges for payroll, benefits and services.
Line 3 - Report packaged software in Line 5. Report leased and rented equipment in Line 13.
Line 4 - Materials and supplies used in providing services to others; materials and parts used in repairs; office and
janitorial supplies; small tools; containers and other packaging materials; and motor fuels.
Line 5 - Purchases of prepackaged, custom coded, or vendor customized software. Include software developed
or customized by others, web-design services and purchases, licensing agreements, upgrades of software; and
maintenance fees related to software upgrades and alterations.
Line 6 - Include computer facilities management services, computer input preparation, data storage, computer
time rental, optical scanning services, and other computer-related advice and services, including training. Exclude
expensed integrated systems, repair and maintenance of computer equipment, payroll processing and credit card
transaction fees, and expenses for telecommunication services (e.g., Internet, connectivity, telephone).
Line 7 - Telephone, cellular, and fax services; computer-related communications (e.g., Internet, connectivity, online),
and other wired and wireless communication services.
Line 8 - Expensed repair and maintenance services to machinery, vehicles, equipment, and computer hardware.
Exclude materials, parts, and supplies used for repairs and maintenance performed by this firm's employees.
Line 9 - Include repair and maintenance to integral parts of buildings (e.g., elevators, heating systems). Exclude
materials, parts, and supplies used for repairs and maintenance performed by this firm's employees. Report
janitorial and grounds maintenance services in Line 19.
Line 10 - If the cost of electricity is included in a lease or rental payment, report in Line 14.
Line 11 - Fuel for heating, power or generating electricity (e.g., natural gas, propane, oil, coal). If the cost of fuels
are included in a lease or rental payment, report in Line 14.

Line 16 - Include management consulting, accounting, auditing, bookkeeping, legal, actuarial, payroll processing,
architectural, engineering, and other professional services. Exclude salaries paid to your own employees for these
services.
Line 17 - Include depreciation charges taken against tangible assets owned and used by your firm, tangible
assets and improvements owned by your firm within leaseholds, tangible assets obtained through capital lease
agreements, and amortization charges against intangible assets (e.g., patents, copyrights). Exclude impairment.
Line 18 - Payments to government agencies for taxes and licenses. Include business and property taxes. Exclude
income taxes and sales and excise taxes collected from customers.
Line 19 - All other operating expenses not reported above, unless specifically excluded in the general instructions.
Exclude payroll, purchases of merchandise for resale, and nonoperating expenses.

CONTINUE WITH

16

ON PAGE 5

Produced by GIDS AutoFormatter v4.46,
on 28-Jun-2006 at 06:18 AM

CONTINUE ON PAGE 5

55102040

Line 12 - Include the cost of hazardous waste removal. If the cost of these utilities is included in a lease or rental
payment, report in Line 14.
Line 13 - Include lease and rental of transportation equipment without operators; and penalties incurred for broken
leases. Exclude capital and financing lease agreements and licensing/leasing of software.
Line 14 - Include penalties incurred for broken leases.
Line 15 - Include marketing and public relations services.

Form MN-55102

Page 5

(DRAFT)

If not shown, please enter your 11-digit Census File
Number (CFN) from the mailing address.
16 SELECTED EXPENSES - Continued
2007

2007

Expenses of this establishment
ONLY

Payments made by this
establishment in behalf of other
establishments of your enterprise

Mark "X"
if None $ Bil.

Mil.

Thou.

Mark "X"
if None $ Bil.

Dol.

Mil.

Thou.

Dol.

Personnel costs, except payroll
1. Employer's cost for fringe
benefits . . . . . . . . . . 0228
2. Temporary staff and leased
employee expense . . . . .
Expensed equipment and
materials
3.
Expensed computer
hardware and other
equipments (e.g., copiers,
fax machines, telephones,
shop and lab equipment,
CPUs, monitors) . . . . . .
4. Expensed purchases of
other materials, parts, and
supplies . . . . . . . . . .
Expensed purchased services
5. Expensed purchase of
software . . . . . . . . . .

0414

0674

0413

0673

8. Purchased repairs and
maintenance to machinery
and equipment . . . . . . .

0412

9. Purchased repairs and
maintenance to buildings,
structures, and offices . . .

0411

10. Purchased electricity . . . .
11. Purchased fuels (except
motor fuels) . . . . . . . .
12. Water, sewer, refuse
removal, and other utility
payments . . . . . . . . .
13.
Lease and rental payments
for machinery, equipment,
and other tangible items
14. Lease and rental payments
for land, buildings,
structures, store spaces, and
offices . . . . . . . . . . .
Purchased advertising and
15. promotional services
Purchased professional and
16. technical services . . . . . .

0671

0452

0451

0455

0456

0562

0567

0561

0566

0417

0677

CONTINUE WITH

16

55102057

Data processing and other
6. purchased computer
services . . . . . . . . . .
Purchased communication
7. services . . . . . . . . . .

ON PAGE 6

Produced by GIDS AutoFormatter v4.46,
on 28-Jun-2006 at 06:18 AM

CONTINUE ON PAGE 6

Form MN-55102

Page 6

(DRAFT)

16 SELECTED EXPENSES - Continued
2007

2007

Expenses of this establishment
ONLY

Payments made by this
establishment in behalf of other
establishments of your enterprise

Mark "X"
if None $ Bil.

Other operating expenses
17. Depreciation and
amortization charges . . . .
18. Governmental taxes and
license fees (Exclude
income, sales, and excise
taxes) . . . . . . . . . . .
19. All other operating expenses
(Specify - If more than 50%
of TOTAL reported on line
20) . . . . . . . . . . . . .

Mil.

Thou.

Mark "X"
if None $ Bil.

Dol.

Mil.

Thou.

Dol.

0543

0419

0678

0418

20. TOTAL OPERATING
EXPENSES of this
establishment ONLY,
excluding payroll (Add lines
1 through 19) . . . . . . . .

0459

17 – 18 Not Applicable.
19 KIND OF BUSINESS OR ACTIVITY
Principal kind of business or activity in 2007
(Mark "X" only ONE box.)
Corporate managing offices and holding companies
0700

551 114 00 1

Corporate, subsidiary, or regional managing office or office of a holding company, providing
a range of services to other establishments of the enterprise such as long term strategic and
organizational planning, financial management, payroll and personnel management, centralized
billing, advertising, and public relations services

551 111 00 1

Bank holding company, not engaged in direct management of held company(ies)

551 112 00 1

Holding company, excluding bank holding companies, not engaged in direct management of
held company(ies)

Other kind of support service or activity
777 551 02 1

Research and development - Specify type of research or product/product line(s) to be
developed

518 210 00 B

Data processing center or facility

777 551 02 3

Warehouses and storage facilities - Specify type of product or commodity warehoused or
stored

777 551 02 4

Local or long distance trucking - Specify normal distance and type of freight

0701

0701

CONTINUE WITH

19

ON PAGE 7

Produced by GIDS AutoFormatter v4.46,
on 28-Jun-2006 at 06:18 AM

CONTINUE ON PAGE 7

55102065

0701