Report forms for the 2007 Ecomomic Census Covering the Manufacturing Sector

MC-31000(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(5-23-2007)

U.S. CENSUS BUREAU

2007 ECONOMIC CENSUS
Manufacturing Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS
We estimate that it will take from 2 to 6 hours to
complete this form, with almost 3.4 hours being the
average. This includes time to read instructions,
develop or assemble material, conduct tests,
organize and review the information, and maintain
and report the 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 0607-0938, U.S. Census Bureau,
4600 Silver Hill Road, AMSD-3K138, Washington,
D.C. 20233. You may e-mail comments to
[email protected]; use "Paperwork Project
0607-0938" as the subject.
If you require an extension of time to complete this
report or if there are any other questions regarding
this report, please –
• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001, or
• Visit our website at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance,
8:00 a.m. to 6 p.m., Eastern Time, Monday
through Friday
Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form.
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 this report form.
Report all value figures in thousands of dollars, total
plant hours in thousands of hours, and all electricity
quantity figures in thousands of kilowatthours for
the manufacturing establishment.
When actual book figures cannot be provided
without high cost to your company, reasonable
amounts of estimating or prorating are acceptable.
DEFINITION OF ESTABLISHMENT AND
MANUFACTURING ACTIVITY
• An establishment is generally a single physical
location where business is conducted or where
services or industrial operations are performed.
Further clarification is provided in the General
Instructions.

• Manufacturing activity involves the mechanical,
physical, or chemical transformation of materials,
substances, or components into new products.
The assembling of component parts of
manufactured products is considered
manufacturing, except in cases where the activity
is appropriately classified in Section 23,
Construction.
Report separate data for each establishment.
A. Who Should Report
The Economic Census covering the manufacturing
sector is conducted under an Act of Congress
(Title 13, United States Code) which requires that a
report be filed by every manufacturer who receives
a report form.
If your company consists of a single establishment,
you may ignore the multi-establishment instructions.
If an establishment that is not in operation receives a
report form, return the form with a notation of its
condition in item 3 , Operational Status. If the
establishment had custodial employees, capital
expenditures, inventories, or any shipments from
inventories, these should be reported in the proper
section.
Since separate data will be published for industries
and States, separate reports are required for each
manufacturing establishment (plant).
An establishment is a single physical location where
manufacturing is performed. If your company
operates at different physical locations, even if they
are producing the same line of goods, a separate
report must be filed for each location.
If your company operates in two or more distinct
lines of manufacturing at the same location, a
separate report must be filed for each activity.
Selected Special Instructions pertaining to companies
with two or more manufacturing plants are preceded
by the statement "FOR MULTIPLE-ESTABLISHMENT
COMPANIES ONLY."

B. Manufacturing Activities

WHAT PERIOD SHOULD EACH REPORT COVER?

Report all activities (manufacturing, fabricating,
processing, and assembling) conducted within
the establishment.

• Each report should cover the calendar year 2007.
• If book records are not on a calendar-year basis,
carefully prepared estimates are acceptable.
• If your fiscal year covers at least 10 months of
calendar-year 2007, and reporting on a
calendar-year basis involves considerable cost, you
may report on a fiscal-year basis. However, all
payroll and hours-worked figures should relate to
the calendar year rather than the fiscal year. (Use
calendar-year payroll records from your tax
records.)

INCLUDE
•
•
•
•
•
•
•

Maintenance of plant and equipment
Receiving and shipping activities
Warehousing and storage
Research
Recordkeeping
Health and safety
Cafeteria and other services if operated as
separate establishments

EXCLUDE
•
•
•
•

Sales branches and sales offices
Research laboratories
Retail stores
Mining activities, and general administrative
offices

The Manufacturing Sector also includes
establishments engaged in the following activities:

• If an establishment began to operate or ceased to
operate during 2007, report only the part of the
year that the establishment was in operation.
• If the operator changed during the year, report
only for that part of the year that your company
operated the establishment. Report in item 3 the
appropriate information on changes in operator
or operational status.
• Specify in the certification, item 30 , the exact
period that the report covers.

WHAT’S NEW FOR THE 2007 ECONOMIC
• Apparel jobbing and contracting
CENSUS – MANUFACTURING SECTOR
• Assembling from purchased components
• Commission processing of materials owned by
• We added an item to collect data on E-shipments.
others
• We added an item to collect data on inventories
• Job casting, stamping, and machining
by valuation method.
• Lapidary work
• Machine shops, including those operating on a
job-order basis
MULTIPLE-ESTABLISHMENT COMPANIES ONLY
• Manufacturing and delivering ready-mixed concrete
If any of the items requested are maintained in
• Milk pasteurizing and bottling
your records only at a divisional or company
• Plating, galvanizing, polishing, etc., of materials
level, allocate their costs to each establishment
owned by others
for which you received a questionnaire.
• Poultry dressing
• Printing book, periodical, etc.
DETAILED INSTRUCTIONS FOR SELECTED
• Sawmills
ITEMS —
• Seafoods, fresh-packaged or frozen
• Wood preserving
Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE
If your company is engaged in one or more of the
Part A – Value of Products Shipped
activities listed below, additional instructions on
reporting Value of Shipments will be included on
Report the total value of products shipped
the report form in item 22 .
(including interplant transfers) and other receipts
as entered in item 22 . Where provided (on selected
Garment Manufactures
Meatpacking
report forms), refer to "Special Instructions" on
Sawmills
Dairies and Bakeries
method of valuation of products. For selected
Pulp Mills
Canning and
industries in the manufacturing sector, value of
Paper and Board Mills
Seafood Packagers
production or value of work done are requested.
Liquor Distilling
Printers
Tobacco Manufactures
Textile Mills
Knitting Mills

MC-31000(I) (5-23-2007)

Shipbuilding and Repair
Aerospace Industries

Page 2

EXCLUDE – LEASED EMPLOYEES (human resources
Report as exports those shipments going directly for and human resource management services
provided to client businesses by leasing companies
export including shipments to foreign subsidiaries
operating coemployment relationships). Such
or foreign divisions of your company and their
companies specialize in providing a wide range of
affiliates.
human resource and personnel management duties,
such as payroll, accounting, payroll tax preparation
and filing, benefits administration, recruiting, and
INCLUDE
managing labor relations.
• shipments of your products to export firms and
to other customers who will export the items
• sales to the U.S. Government to be shipped to
Lines A1 – A3 – Production Workers
foreign nations under military and economic
assistance programs
INCLUDE workers (up through the line-supervisor
level) engaged in fabricating, processing,
• shipments to customers in the Panama Canal
assembling, inspecting, receiving, packing,
Zone, the Commonwealth of Puerto Rico, and
warehousing, shipping (but not delivering),
U.S. possessions
maintenance, repair, janitorial, guard services,
EXCLUDE
product development, auxiliary production for
plant’s own use (e.g., power plant) recordkeeping,
• the sale of products which will be further
and other closely associated services (including
manufactured, fabricated, or assembled in this
truck drivers delivering ready-mixed concrete).
country before being shipped to foreign
customers
EXCLUDE proprietors and partners.
• sales to the U.S. Government overseas
Line A4 – All Other Employees [nonproduction
• shipments of bunker files and other supplies
personnel]
and equipment for U.S. vessels and planes
INCLUDE supervision above line-supervisor level,
engaged in foreign trade
sales (including a driver salesperson), sales
The breaking down of bulk shipments of your
delivery (truck drivers and helpers), advertising,
products into smaller bits or packages by a
credit, collection, installation, and servicing of own
wholesale exporter or by other units of your
products, clerical and routine office functions,
company is not considered as further
executive, purchasing, finance, legal, personnel
manufacturing, fabricating, or assembly.
(including cafeteria, etc.), professional and
technical.
Item 6 – E-SHIPMENTS
EXCLUDE proprietors and partners.
E-shipments are shipments controlled through the
use of any electronic network for manufactured
Part B – Payroll Before Deductions (Exclude
products; including shipments to other domestic
employer’s cost for fringe benefits)
plants of your own company for further
manufacture, assembly, or fabrication where price
Report the payroll that was included on Internal
and terms of sale are negotiated over an Internet,
Revenue Service Form 941, Employer’s Quarterly
Extranet, Electronic Data Interchange (EDI) network,
Federal Tax Return.
electronic mail, or other online system. Payment
may or may not be made online.
Part D – Number of Hours Worked by
Production Workers
Item 7 – EMPLOYMENT AND PAYROLL
INCLUDE all hours worked or paid for, except hours
Follow the definitions of employees used on the
paid for vacations, holidays, or sick leave. If an
Internal Revenue Service Form 941, Employer’s
employee elects to work during the vacation period,
Quarterly Federal Tax Return, and as described in
report only actual hours worked by such employee.
Overtime hours should be reported as actual hours
Circular E, Employer’s Tax Guide.
worked and not as straight-time equivalent hours.
Report for employees at the establishment who
worked or received pay for the part of the pay
period including the 12th of the specified months
(March, May, August, and November).
Part B – Value of Products Exported

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Items 9 and 10 – INVENTORIES
Report the value of all inventories owned by this
establishment regardless of where the
inventories are held.
If this establishment is part of a multipleestablishment company, assign to each
establishment those inventories that the
establishment is responsible for as if it owned
them.
Report value of inventories at cost or market
using generally accepted accounting methods.
In reporting value of inventories for inventories
valued by LIFO, use the value of the inventories
before calculations to determine LIFO Value and
LIFO Reserve. The LIFO reserve (if any) is to be
reported separately in Item 9 , line B5.

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Note that the LIFO reserve is the difference
between the current cost (e.g., FIFO) of
inventories (gross value) and the LIFO carrying
value (net value). If you calculate the LIFO
carrying value of inventories by specific goods
LIFO (unit LIFO), please estimate the current cost
of inventories for the purpose of determining the
LIFO reserve.
In completing the report of a manufacturing
establishment or sales branch, INCLUDE those
inventories that are held elsewhere, such as a
warehouse operated by your company or in a
public warehouse. The inventories of an operating
establishment held elsewhere should not be
reported on the report of the warehouse where
they are actually stored. Inventories should not be
duplicated on establishment reports.

Item 13 – ASSETS, CAPITAL EXPENDITURES,
RETIREMENTS, AND DEPRECIATION

Part F – Breakdown of Expenditures for
Machinery and Equipment by Type

INCLUDE all buildings, structures, and equipment used
directly or indirectly by this establishment to produce
the goods and services reported in item 5 , line A,
and 22 , Sales, Shipments, Receipts, or Revenue.

Line F1 – Automobiles, Trucks, etc., for
Highway Use

Parts A and D – Gross Value of Depreciable
Assets (acquisition cost)
Report the original cost of depreciable assets on the
books of this establishment such as buildings,
structures, machinery, and equipment for which
depreciation or amortization reserves are maintained.
INCLUDE
• Improvements and new construction in progress,
but not completed at year-end
• Used buildings, machinery and equipment at their
purchase value
• Equipment or other assets transferred to this
establishment from other parts of your company
at their transfer value as carried on the books of
the company
Part B – Capital Expenditures for Depreciable
Assets in 2007 (New and Used)
Report all outlays during the year for buildings and
equipment that are chargeable to the fixed asset
account, and for which depreciation or amortization
reserves are maintained.

Part C – Gross Value of Depreciable Assets Sold
Retired, Scrapped, Destroyed, etc.
Report the gross value of assets sold, retired, scrapped,
destroyed, etc., during the year. Include the retirements
of any equipment or structures owned by the parent
company that the establishment uses as if it were a
tenant. Also, include these assets in the value of assets
in place.

INCLUDE
• Purchases of vehicles which are purchased for
your company for highway use
• Vehicles acquired under a lease-purchase
agreement
EXCLUDE
• Off-highway vehicles leased or vehicles normally
designed to transport materials, property, or
equipment on mining, construction, petroleum
development, and similar projects. These vehicles
are of such size or weight as to be normally
restricted by State laws or regulations from
operating on public highways.
Line F2 – Computer, and Peripheral Data
Processing Equipment
INCLUDE all purchases of computers and related
equipment
Item 14 – RENTAL PAYMENTS
Report rental payments made during the year to
other companies for use of such fixed assets as
buildings, structures, and equipment. If the parent
or subsidiary rents property for use of this
establishment and pays the rent, report the rents
in item 14 , as if the establishment paid them.
Item 16 – SELECTED EXPENSES
Part A – Selected Production Related Costs
Line A1 – Cost of Materials, Parts,
Containers, etc., Used
Report total delivered cost after discounts and
include freight of the materials actually consumed
or put in production during the year. Include
purchases, interplant transfers, and withdrawal
from inventories.

Part E – Depreciation Charges
Report depreciation and amortization charged during
the year against the assets included in item 13 .
Include the depreciation against fixed assets acquired
since the beginning of the year and those sold during
the year or retired and no longer carried on the books
at the end of the year.

MC-31000(I) (5-23-2007)

Page 5

If there are no records of consumption, purchases
may be reported instead for minor items. This can
also be done for major items if purchases do not
differ significantly from the amounts actually
used. Where consumption of major items differs
significantly from purchases, consumption may
be estimated by adding beginning inventories to
the amount purchased and subtracting ending
inventories.

Line A2 – Cost of Products Brought and Sold
as such without further processing

Line B1 – Purchased Electricity

Report the cost of all products bought and resold
in the same condition as when purchased and not
made part of another product manufactured by
this establishment. (Total sales value of all
products resold is to be included in 5 , line A and
22 , code 9998900000.)
Line A3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation of
Electricity
INCLUDE
• Total amount actually paid or payable during the
year for all fuels consumed for heat, power, or
the generation of electricity
• Anthracite and bituminous coal, coke, natural
and manufactured gas, fuel oil, liquefied
petroleum gas, gasoline, and all other fuels
including purchased steam

Line B2 - Generated Electricity
Enter the total quantity of electric energy generated
in this plant (gross less generating station use)
during the year including such energy sold or
transferred.
Note: INCLUDE data relating to the activity of the
power stations in other sections of this report. For
example, include the number of employees
assigned to the power station, their wages and
hours in the figures reported in item 7, and the
cost of fuels used to generate electricity, in item 16 ,
line A3.
Line B3 – Electricity Sold or Transferred to
Other Establishments

• Fuels to power onsite trucks, fork lifts, and other
motor vehicles associated with the
establishment
EXCLUDE
• Estimated cost of fuels, such as sawdust or blast
furnace gas, produced as a byproduct of your
manufacturing activities
• Cost of fuels when consumed as raw materials
(report these costs in line A1)
Line A4 – Cost of Purchased Electricity
INCLUDE the total amount payable or paid for
electric energy purchased during the year from
other companies or received from other
establishments of your company
EXCLUDE the value of electricity generated and
used at this establishment
Line A5 – Cost of Contract Work Done for You
by Others on Your Material
INCLUDE the total payments made during the year
including freight out and in. Exclude the cost of
materials worked on (report these costs in line A1).
Part B – Quantity of Electricity
Report all quantities for electricity in thousands of
kilowatthours.

MC-31000(I) (5-23-2007)

Report, in thousands of kilowatthours, the quantity
of electricity for which cost is reported in line A4.

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Enter the quantity of electric energy, also included
in item line B1 or B2, sold to other companies or
transferred to other manufacturing or
nonmanufacturing establishments of your company.
Include the corresponding value of electricity sold or
transferred in item 5, line A, and in miscellaneous
receipts at the end of item 22 , code 9998000000.