2007 Economic Census Covering the Construction Sector

Attachment D
CC-8(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration
U.S. CENSUS BUREAU

2007 ECONOMIC CENSUS
CONSTRUCTION SECTOR
INFORMATION SHEET
The Construction Sector of the 2007 Economic Census
covers domestic operations of establishments primarily
engaged in these broad types of activities:

•

a construction division or subsidiary of a manufacturing,
mining or other business company, which undertakes
construction for the parent company or others.

BUILDING CONSTRUCTION by general contractors,
specialty trade contractors, design-builders, developers, or
construction managers.

•

a separate legal entity which has been established to
carry out a given project, part of a project, or to undertake
a construction project as a joint venture.

HEAVY CONSTRUCTION includes work on nonbuilding
structures, such as highways, utility related structures, and
water projects by general contractors, specialty trade
contractors, design-builders, developers, or construction
managers.

Separate reports are required for each establishment. If you
need more report forms, call (800) 233-6136, 8:00 a.m. to 8:00
p.m., eastern time, Monday through Friday.

LAND SUBDIVISION represents subdividing and
servicing of raw land into lots for sale by a landowner to a
builder.

Public reporting burden for this collection of information is
estimated to average 2.3 hours per response, including the
time for reviewing instructions, searching existing data sources,
gathering and maintaining the data needed, and completing
and reviewing the collection of information. Send comments
regarding this burden estimate or any other aspect of this
collection of information, including suggestions for reducing this
burden to: Paperwork Project 0607-XXXX, Room 3110, Federal
Building 3, U.S. Census Bureau, Washington, DC 20233-1500.
You may e-mail comments to [email protected]; use
“Paperwork Project 0607-XXXX” as the subject.

PUBLIC REPORTING BURDEN

SPECIALTY TRADE CONTRACTORS represents specialty
trade activities, such as plumbing, electrical, masonry,
carpentry, painting, excavation, flooring, glass, metal, or
concrete work, and other construction activities
performed on building and nonbuilding structures.
CONSTRUCTION INCLUDES —
(a) new or original construction;
(b) additions, alterations, rehabilitation, remodeling, or
reconstruction; and
(c) maintenance, repair, or service work.

YOUR RESPONSE IS REQUIRED BY LAW
Title 13, United States Code, requires businesses and other
organizations that receive this questionnaire to answer the
questions and return the report to the Census Bureau. This
report should cover all of the business activities of your
establishment in the 50 states and the District of Columbia.
Exclude work performed in foreign countries.

DO NOT DISCARD THE QUESTIONNAIRE
If more than half of this establishment's 2007 revenues were
from activities that are considered construction then complete
the entire questionnaire. Otherwise complete items 1, 2, 3, 4, 5,
7, 22, and 30.

Respondents are not required to respond to any information
collection unless it displays a valid approval number from the
Office of Management and Budget (OMB). The OMB 8-digit
number appears in the upper right corner of the questionnaire.

REPORT DATA AT THE ESTABLISHMENT LEVEL
A construction establishment is a relatively permanent office, or
other place of business, where the usual business activities
related to construction are conducted. Generally, a relatively
permanent office is one which has been established for the
management of more than one project or job and which is
expected to be maintained on a continuing basis.

YOUR CENSUS REPORT IS CONFIDENTIAL
Your report may be seen only by persons sworn to uphold the
confidentiality of Census Bureau information and may be used
only for statistical purposes. No data are published that could
reveal the identity or activities of any specific individual or firm.
Further, copies retained in respondents' files are immune from
legal process.

Establishment activities include, but are not limited to
estimating, bidding, scheduling, purchasing, and supervising of
the actual construction work being done at one or more
construction sites. Examples of construction establishments
are •

the office or branch office of a construction contractor or
builder, even if the office is in your home.

•

the office or shop of a special trade contractor who
specializes in activities such as plumbing, painting,
carpentry, etc.

CC-8(I)

PLEASE RETURN THE COMPLETED QUESTIONNAIRE BY
FEBRUARY 12, 2008
If book figures are not available, reasonable estimates are
acceptable.
PLEASE PHOTOCOPY THE COMPLETED QUESTIONNAIRE
FOR YOUR FILES

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PLEASE CONTINUE ON REVERSE

Payroll should equal the taxable medicare wages and tips
reported on the Internal Revenue Service (IRS) Form 941,
Employer’s quarterly Tax Return, and definitions as described
in Circular E, Employer’s Tax Guide.

REPORT DATA FOR CALENDAR YEAR 2007
If your fiscal year ended between October 31, 2007 and
February 28, 2008, you may report data on a fiscal year basis,
except for employment and payroll data. Calendar year
employment and payroll data should be available from your tax
records. If your fiscal year did not end between October 31,
2007 and February 28, 2008 reasonable estimates for the
calendar year are acceptable.

Include:
•
•
•

FOR MULTI-ESTABLISHMENT COMPANIES

•

If any of the items requested are maintained in your records only
at a divisional or company level, allocate their cost to each
construction establishment for which you received a
questionnaire. For example, you may distribute the cost on the
basis of the ratio of the payroll of each construction
establishment to the total company payroll. Reasonable
estimates are acceptable.

All permanent, full-time or part-time employees.
Salaried officers and executives of a corporation.
Employees on paid sick leave, paid holidays, and paid
vacations.
The spread on stock options that are taxable to employee
wages.

Exclude:
•
•

Subcontractors and their employees.
Full- or part-time leased employees whose payroll was
filed under an employee leasing company's Employer
Identification Number.
Temporary staffing obtained from a staffing service.
Proprietors or partners of an unincorporated company.

WHAT’S NEW?

•
•

Item 16B. Other operating expenses paid by this establishment
— Lines 1, 2, 3, 4, 7, 9, 10 and 11 are new. See instructions on
page 3.

Item 9. INVENTORIES OF THIS ESTABLISHMENT AT END
OF YEAR

Item 26D. Franchise — This item only applies to the CC-23801,
CC-23802, CC-23803, and CC-23804 report forms. See
instructions on the report forms.

Report the value of all inventories owned by this establishment
at the end of 2007 and 2006 regardless of where the
inventories are held. Exclude the value of inventories owned by
others but held by this establishment. Inventories should not be
duplicated on any establishment reports.

INSTRUCTIONS FOR SELECTED ITEMS
Item 5. SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Exclude sales, shipments, billings, receipts, or revenue from
business operations in foreign countries or outside the 50 states
and the District of Columbia.
In Item 5A report your 2007 receipts for construction work.

•

•
•

Work on new construction, additions, alterations,
reconstruction, maintenance, repairs and service work.
Receipts or billings for construction work under any type of
contract – general, special trade, design-build, construction
management, engineer-construct, turnkey, etc.
Cost of labor, materials, overhead, and normal profit.
Sales of houses and other buildings you built which were
sold during 2007.

Exclude the cost of land other than site preparation. Also
exclude the purchase cost or estimated value of raw land from
the value of construction work.
In Item 5B, report the receipts for all other non-construction
business activities done by this establishment in 2007.
Exclude nonoperating income such as interest, dividends, or the
sale of fixed assets.
Item 7. EMPLOYMENT AND PAYROLL
Report the number of employees on the payroll of this
establishment during four specific pay periods including the 12th
of March, June, September, and December, 2007.

CC-8(I)

FOR MULTI-ESTABLISHMENT COMPANIES
If asset, capital expenditure, retirement, or depreciation data
are not directly available for this establishment, report
reasonable estimates.

Include:
•

If this establishment is part of a multi-establishment company,
the parent company should assign to each establishment those
inventories that the establishment is responsible for as if it
owned them.

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If this establishment is part of a multi-establishment company
and the parent company or a subsidiary rented property for the
use of this establishment and paid the rent, the rent should be
reported in item 14, Rental Payments, as if the establishment
paid it. If this establishment maintained a tenant relationship
with the parent company or a subsidiary, and paid "rent” for the
use of either buildings or equipment, do not report the value of
this "rent". Instead, in Item 13 report the gross value of the
assets made available to this establishment as a result of this
"rental" agreement as if the establishment owned them.
Item 13. ASSETS, CAPITAL EXPENDITURES,
RETIREMENTS, AND DEPRECIATION
Depreciable assets are the fixed tangible property of this
establishment for which depreciation accounts are ordinarily
maintained.
Capital expenditures are those which were or will be chargeable to the fixed asset accounts and for which depreciation
accounts are ordinarily maintained. Include the cost of capital
improvements that were made during 2007 which increased
the value of property or adapted it for another use. Capital
expenditures for leasehold improvements (made to property
leased from others) are also included.
PLEASE CONTINUE ON THE NEXT PAGE

If any building or equipment has been acquired under a capital
leasing arrangement that meets the criteria set down by the
Financial Accounting Standards Board (FASB), please report
the original cost or market value as a fixed asset and as a
capital expenditure if acquired in 2007. If the lease qualifies as
an operating lease, do not include the value of the building and
equipment as a fixed asset or capital expenditure.

•

Cost of construction activities subcontracted to
others and reported in item 16A, line 2.

•

Cost of any utility payments if payments are
included in a lease or rental payment and
reported in item 14.

•

Income taxes, purchases of merchandise for
resale, and non-operating expenses.

Item 16. SELECTED EXPENSES

Item 22. DETAIL OF SALES, SHIPMENTS,
RECEIPTS, OR REVENUE - KIND OF BUSINESS
IN 2007

Item 16A, Line 1. COST OF MATERIALS, PARTS, AND
SUPPLIES

The kind of business activities reported in item 22 should be
consistent with item 5. That is, the sum of the percentages
reported in 22A for construction activities should equal the
percentage obtained when the total dollar value of construction
activities in 5A is divided by the total reported in 5C. For
example, if you reported $75,000 in 5A and $100,000 in 5C,
then the sum of the percentages reported in 22A should equal
75%. The sum of the percentages reported in 22B for other
business activities should equal the percent obtained when the
dollar value of 5B is divided by that of 5C. The sum of the
entries in 22A AND 22B should equal 100%.

Report job-site, general office, and all other material, part, and
supply costs relating to the construction and other business
activities of this establishment.
Include:
•

•

•
•

Equipment purchased by this establishment that was
installed in a building as an integral part of its structure,
such as elevators, heating and air conditioning equipment,
etc.
Costs after discounts for the materials, parts, and supplies
that were purchased by this establishment or obtained
from other establishments of your company.
Freight and other direct charges for the materials, parts,
and supplies used in 2007.
Expendable tools that were charged to current accounts in
2007.

Item 22A. CONSTRUCTION WORK ACTIVITIES
Report only the main activities for which you were contracted.
Work which was incidental to the primary activities of jobs
should not be reported separately. For example,
•

Item 16A, Line 2. COST OF CONSTRUCTION WORK
SUBCONTRACTED OUT

•

Include your payments to subcontractors for construction work.

•

Exclude the cost of non-construction work subcontracted out,
such as design work or surveying.

If this establishment engaged in construction activities that are
not listed on the form, please enter a description of the
construction activity in the “Other kinds of construction” write-in
box, along with a percentage of the total value of business for
that specified activity.

Item 16B, Other operating expenses paid by this
establishment
Include costs for each of these services purchased from other
companies that are paid directly by this establishment.

Item 22B. OTHER BUSINESS ACTIVITIES
Report any non-construction activities. If the activity is not
listed on the form, please enter a description of the nonconstruction activity in the “Other business activities” write-in
box, along with a percentage of the value of total business for
that specified activity.

Exclude:
•
•
•

if you were contracted to design and build, do not
separate out the design part from the construction work.
if you were contracted to shingle a roof, do not separate
out incidental gutter and downspout installation.
if you were working as a general contractor, do not
separate out carpentry work, excavation work, etc.

Salaries paid to employees of this establishment for any
professional and/or technical services.
Materials, parts, and supplies used for repairs and
maintenance performed by this firm’s employees.
Lease and rental payments for equipment, building, other
structure, or land by this establishment and reported item
14, Rental Payments.

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Item 23. TYPE OF CONSTRUCTION
Includes types of buildings, structures, or facilities being constructed or worked on by construction establishments in the reporting year
in which establishments received construction receipts only. Exclude receipts for non-construction activities.
This question requests that the amount reported in 5A be broken down by type of construction. Going down column (1), estimate the
percent of the dollar value of construction work reported in 5A according to the specified types of construction. The example below
shows that of the construction work, 75% was for detached single-family houses and the remaining 25% was for attached single-family
houses. Moving across a row, allocate each percent you reported in column (1) according to the three categories of construction:
column (2) new construction; column (3) additions, alterations, or reconstruction; and column (4) maintenance and repair work. Change
orders should be included in the original category of construction. The example below shows that of the 75% construction work on
detached single-family houses, 60% was in the form of new construction; 10% was for additions, alterations, or reconstruction; and 5%
was for maintenance and repair work. Of the 25% construction work on attached single-family houses, 10% was for new construction;
10% was for additions, alterations, or reconstruction; and 5% was for maintenance and repair work.
Categories of construction

code
Type of construction

Single-family houses, detached

316

Single-family houses, attached

317

Percent of
construction
work
(1)

75%
25%
100%

C. TOTAL value of construction work done in 2007

New
Construction
(2)

60%

Additions,
alterations, or
reconstruction
(3)

10%

Maintenance
and repair
work
(4)

5%

10%

10%

5%

70%

20%

10%

(Sum of columns 2 through 4 should equal 100% in column 1.)
If you worked on more than one type of building or structure in
a multipurpose complex, report separately for each building or
type of structure. However, if you worked on a building that
had more than one purpose, i.e., office, residential, or
commercial, classify this building by its major purpose.

existing building or structure, or which adapts a building or
structure to a new or different use. Included are "major
replacements" of building systems such as the installation of a
new roof or heating system and the resurfacing of streets or
highways. This contrasts to the repair of a hole in a roof or the
routine patching of highways and streets, which would be
classified as maintenance and repair.

If you worked on combined sewer-water-storm drain projects,
report each separately if estimates can be made. If not, report
the entire project under the major purpose.
If you were involved in concrete work, excavating or
earthmoving work, report separately the type of buildings or
structures for which the work was done.

MAINTENANCE AND REPAIR WORK — incidental
construction work which keeps a property in ordinary working
condition. Excluded are trash and snow removal, lawn
maintenance and landscaping, and cleaning and janitorial
services.

NEW CONSTRUCTION — the original construction work done
on a project including all finishing work on the original building
or structure. Land development work on the site and demolition
of existing structures are included in new construction.

Item 26A. OWNERSHIP OF CONSTRUCTION PROJECTS
Work on interstate highways should be reported as stateowned construction.

ADDITIONS, ALTERATIONS, OR RECONSTRUCTION –
construction work which adds to the value or useful life of an

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