Annual Survey of Manufactures

Attachment C
MA-10000(I)

U.S. DEPARTMENT OF COMMERCE

(DRAFT)

Economics and Statistics Administration

U.S. CENSUS BUREAU

2011
ANNUAL SURVEY OF
MANUFACTURES REPORT

INSTRUCTIONS

The 2011 Annual Survey of Manufactures (ASM) consists of Form MA-10000 (general statistics
inquiry items and a value of product classes shipped inquiry).
Where available, the ASM form shows an establishment's prior year data in the 2010 column.
The figures may differ from those actually reported because of changes made by the U.S.
Census Bureau as a result of correspondence or a comparison with prior data reported for the
establishment. Check these figures and make any necessary corrections. If 2010 figures are not
printed on your form, report these figures only for Inventories, items 9 , 10 and 11 .
Before returning your completed report, review all figures for the current year for consistency.

IF THIS ESTABLISHMENT received an MA-10000(L) form, review the entire
Instructions
IF THIS ESTABLISHMENT received an MA-10000(S) form, the selected "BOXED and
SHADED" Information and Instructions are sufficient to assist completion of this shorter
version of the form.

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 Sector 23, Construction. Further clarification is provided in Part 1,
Section C.
Report separate data for each establishment.

USCENSUSBUREAU

CONTENTS OF INSTRUCTIONS
PAGE

Part 1 - GENERAL INSTRUCTIONS

. . . . . . . . . . . . . . . . . . . . . . .3

A. WHO SHOULD REPORT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
B. MANUFACTURING ACTIVITIES

. . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

C. ECONOMIC VALUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
D. REPORTING PERIOD

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

E. SPECIAL REPORTING INSTRUCTIONS FOR ESTABLISHMENTS IN OWNERSHIP CHANGES 5
F. ESTABLISHMENTS INVOLVED WITH ASSETS LEASING ARRANGEMENTS . . . . . . . . 5

Part 2 - DETAILED INSTRUCTIONS FOR SELECTED ITEMS
1. Employer Identification Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
2. Physical Location of Establishment

. . . . . . . . . . . . . . . . . . . . . . . . . . 5

3. Operational Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
5. Sales, Shipments, Receipts, or Revenue . . . . . . . . . . . . . . . . . . . . . . . . 6
6. E-Shipments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7. Employment and Payroll
9. Value of Inventories

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10. Inventories by Valuation Method

. . . . . . . . . . . . . . . . . . . . . . . . . . . 9

11. Inventories Outside of the United States . . . . . . . . . . . . . . . . . . . . . . . . 13
13. Capital Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
14. Rental Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16. Selected Expenses and Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . 15
22. Detail of Sales, Shipments, Receipts, or Revenue . . . . . . . . . . . . . . . . . . . . 18

MA-10000(I) (DRAFT)

Page 2

Part 1 - GENERAL INSTRUCTIONS The purpose of these instructions is to assist you in filling out the Annual Survey of Manufactures
(ASM) Form, MA-10000. If there are any questions regarding this report, please • Call 1-800-233-6136 for toll-free assistance, 7:30 a.m. to 4:00 p.m., Eastern Time, Monday through Friday
or,
• Visit our web site at www.census.gov/econhelp, or
• Write to the U.S. Census Bureau, 1201 East Tenth Street, Jeffersonville, IN 47134-0001
Please include the 11-digit Census File Number (CFN) shown to the left of the address box of the
report forms with any correspondence.

Public Reporting Burden For MA-10000(L) - Public reporting burden
for this collection of information is estimated
to vary from a half hour to 6 hours per
response with an average of 3.5 hours per
response including the time for reviewing
instructions, searching existing data sources,
gathering and maintaining the data needed,
and completing and reviewing the reported
information.

For MA-10000(S) - Public reporting burden
for this collection of information is estimated
to vary from a half hour to 3 hours per
response with an average of 1.4 hours per
response including the time for reviewing
instructions, searching existing data sources,
gathering and maintaining the data needed,
and completing and reviewing the reported
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 0607-0449,
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 0607-0449" as the subject.
If you need extra time for completing your report, send a request for an extension of time to the
address shown above (include your CFN), or submit your request at www.census.gov/econhelp.
Response to this collection of information is not required unless it displays a valid approval
number from the Office of Management and Budget (OMB). The eight-digit OMB 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 kilowatt-hours 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.
Selected Special Instructions pertaining to companies with two or more manufacturing plants
are preceded by the statement - FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY, and are
presented in italics. If your company consists of a single establishment, you may ignore the
multi-establishment instructions.

Page 3
MA-10000(I) (DRAFT)

A. Who Should Report
The Annual Survey of Manufactures 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 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.

The Manufacturing Sector also includes
establishments engaged in the following
activities:
• Apparel jobbing and contracting
• Assembling from purchased components
• Commission processing of materials owned
by others
• Job casting, stamping, and machining
• Lapidary work
• Machine shops, including those operating
on a job-order basis
• Manufacturing and delivering ready-mixed
concrete
• Milk pasteurizing and bottling
• Plating, galvanizing, polishing, etc., of
materials owned by others
• Poultry dressing
• Printing books, periodicals, etc.
• Repair of ships
• Research and development, engineering
and other services directly related to
aerospace industries
• Sawmills
• Seafoods, fresh-packaged or frozen
• Wood preserving
Descriptions of some of these activities are
provided in the DETAILED INSTRUCTIONS,
item 22 .

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

C. Economic Value
FOR MULTIPLE-ESTABLISHMENT COMPANIES
ONLY

INCLUDE
• Maintenance of plant and equipment
• Receiving and shipping activities
• Warehousing and storage
• Research
• Recordkeeping
• Health and safety
• Cafeteria and other services unless operated as

separate establishments

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

offices

Page 4
MA-10000(I) (DRAFT)

One of the important statistical measures of
manufacturing activity is "value added by
manufacture" which is derived by the U.S. Census
Bureau from the figures reported for value of
shipments, cost of materials, and inventories.
In order for statistics on value added and other
subjects to be comparable from industry to
industry, it is necessary that the operations of
each establishment of a multiple-establishment
organization be reported as though the
establishment was a separate "economic" unit.
This means that the value of interplant transfers
and the cost of transferred materials within a
company should include, in addition to direct
costs of production, a reasonable proportion of
"all other costs (including company overhead)
and profits."

Part 2 - DETAILED INSTRUCTIONS
FOR SELECTED ITEMS

The establishment receiving such transfers
should report them as materials consumed
(or inventories of materials, etc.) at the same
value plus the costs of freight and other
direct handling charges. (See item 5 , part A,
Shipments, item 9 , Value of Inventories, and
item 16 , part A, Selected Production Related
Costs.)

Item

1

- EMPLOYER IDENTIFICATION
NUMBER(S)

This information is needed so that the Bureau of
the Census can avoid sending duplicate report
forms for the same location. Enter your current
Employer Identification Number (EIN) if the last
five digits of your EIN differ from the one printed
in the address label. Our file of new business
formations is based on the new EINs issued each
year. However, we exclude mailing report forms
to new EINs if we identify them as belonging to
existing respondents.

D. Reporting Period
Report data for the calendar year. If calendar
year book figures are not available except at
considerable cost, reasonable estimates will be
accepted. Indicate in item 30 , Certification, the
exact dates covered.
If there was a change in the operator during
the year or the establishment operated part of
the year only, the data apply to the period of
operation by your company only. Report in item
3 , Operational Status, any change of operator,
and the name and address of the new operators.
E. Special Reporting Instructions for
Establishments in Ownership Changes
The establishment may have been purchased
singly or as part of a parent company which
was acquired by or merged with another
company. Please make certain that the date of
the change in ownership is recorded in item 3 ,
Operational Status.

Item

- PHYSICAL LOCATION OF
ESTABLISHMENT

Accurate and precise data on the physical location
of each establishment is needed in order to
prepare the tabulations of manufacturing activity
in each State. Each establishment has tentatively
been coded geographically based on the address
shown in item 2 of the report. Review item 2 and
make any necessary corrections or additions to
the address shown, including the street name and
number and ZIP Code.
Item

If the establishment is filing for only part
of the year, report as follows:

2

3

- OPERATIONAL STATUS

Complete this item fully. Accurate completion of
this item will avoid unnecessary correspondence
and reduce the possibility of receiving more than
one report form for the manufacturing activity at
this location.

1. FINAL REPORT FOR THE OWNER WHO SOLD
THE ESTABLISHMENT - Report any new or
used capital expenditures, that occurred in
the current year prior to the sale.

Mark (X) the box that is applicable to the operation
of your establishment during the survey year. If
you mark either of the last two boxes, fill in the
month, day, and year (figures only) that the action
became effective. If the last box is marked, supply
the name and address (or location) of the new
owner or operating company.

2. BEGINNING REPORT FOR THE BUYER Report only the capital expenditures which
occurred after the original purchase of the
entire plant.
F. Establishments Involved with Assets
Leasing Arrangements
If any building or equipment has been acquired
this year under a capital lease, please report
the cost (at the market value) as a capital
expenditure in item 13 . Do not report the
periodic payments made to the lessor. If the
lease qualifies as an operating lease, do not
include the value of the building and equipment
as capital expenditures. Also, do not report the
periodic payments made to the producer or the
lessor as capital expenditures.

Page 5

Item

5

- SALES, SHIPMENTS, RECEIPTS, OR
REVENUE (Part A on MA-10000(L)
form)

FOR MULTIPLE-ESTABLISHMENT COMPANIES
ONLY
Part C - Shipments to Other Domestic Plants
of Your Company (for further
assembly, fabrication, or manufacture)

Report the total value of products shipped,
including interplant transfers, exports, and other
receipts as entered in item 22 . For selected
industries in the manufacturing sector, value of
production or value of work done are requested.
The value in item 5 , part A should be the same
as the value reported in item 22 , code 7700000.
Also, this value should be comparable to the
total reported for 2010. If the two figures are not
comparable, please explain in the REMARKS
section at the end of the form.

Report separately the value of products which
are transferred to other manufacturing plants
of your company for further processing. (See
Part 1, Section C, for definition of "Economic
Value".)
INCLUDE
• The value assigned to products transferred to
other plants of your company

Part B - Value of Products Exported

• A reasonable portion of other costs
(company overhead)

Report as exports those shipments going directly
for export.

• A reasonable portion of profits
EXCLUDE

INCLUDE
• Shipments to foreign subsidiaries or foreign
divisions of your company and their affiliates
• 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
foreign nations under military and economic
assistance programs
• Shipments to customers in the Commonwealth
of Puerto Rico and U.S. possessions

• Products that are shipped to or on order
from your company's sales or wholesale
offices and sold to customers outside your
company
Item

6

- E-SHIPMENTS

E-shipments are online orders accepted for
manufactured products from customers. These
include shipments to other domestic plants of
your own company for further manufacture,
assembly, or fabrication. The price and terms of
sale for these shipments are negotiated over an
Internet, Extranet, Electronic Data Interchange
(EDI) network, electronic mail, or other online
system. Payment may or may not be made
online.

EXCLUDE
• The sale of products which will be further
manufactured, fabricated, or assembled in
this country before being shipped to foreign
customers
• Sales to the U.S. Government overseas
• Shipments of bunker fuels and other supplies
and equipment for U.S. vessels and planes
engaged in foreign trade
The breaking down of bulk shipments of
your products into smaller bits or packages
by a wholesale exporter or by other units of
your company is not considered as further
manufacturing, fabricating, or assembly.

Page 6

Item

7

- EMPLOYMENT AND PAYROLL

Part A - All Other Employees (nonproduction
personnel) (Part A4 on MA-10000(L))

Follow the definitions of employees used on the
Internal Revenue Service Form 941, Employer's
Quarterly Federal Tax Return, and as described in
Circular E, Employer's Tax Guide.
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, June, September, and December).

INCLUDE
• Supervision above line-supervisor level, sales
(including a driver salesperson), sales delivery
(truck drivers and helpers), advertising, credit,
collection, installation, and servicing of own
products, clerical and routine office functions,
executive, purchasing, finance, legal, personnel
(including cafeteria, etc.), professional and
technical

INCLUDE
• All persons on paid sick leave, paid holidays, and
paid vacation during these pay periods
• Officers at this establishment, if a corporation
• Spread on stock options that are taxable to
employees as wages

EXCLUDE
• Proprietors and partners

EXCLUDE

Part B - Payroll Before Deductions (Exclude
employer's cost for fringe benefits)

• Temporary staffing obtained by a staffing service
• Members of Armed Forces and pensioners
carried on your active rolls
• Proprietors and partners, if an unincorporated
concern
• Agricultural workers or fishing crews from
the following types of food processing
establishments:

Report the payroll that was included on Internal
Revenue Service Form 941, Employer's Quarterly
Federal Tax Return.
INCLUDE

- sugar mills which are part of sugar plantations
- fruit or vegetable canning or freezing plants
- fish canning, freezing, or packaging plants with
fishing operations associated with the plant

• Employee's Social Security contributions,
withholding taxes, group insurance premiums,
union dues, and savings bonds
• In gross earnings: commissions, dismissal pay,
paid bonuses, employee contributions to pension
plans such as 401(k), vacation and sick leave pay,
and the cash equivalent of compensation paid in
kind
• Spread on stock options that are taxable to
employees as wages
• Salaries of officers of this establishment, if a
corporation
• Paid holiday leave
• Paid personal leave
• Paid funeral leave
• Paid jury duty leave
• Paid military leave
• Family leave
• Nonproduction bonuses**
- Cash profit-sharing
- Employee recognition
- End-of-year
- Holiday
- Payment in lieu of benefits
- Referral
- Other

Part A - Production Workers (Part A1 - A3
on MA-10000(L))
INCLUDE

• Workers (up through the line-supervisor level)
engaged in fabricating, processing, assembling,
inspecting, receiving, packing, warehousing,
shipping (but not delivering), maintenance,
repair, janitorial, guard services, product
development, auxiliary production for plant's
own use (e.g., power plant) recordkeeping, and
other closely associated services (including truck
drivers delivering ready-mixed concrete)
EXCLUDE
• Proprietors and partners

**Report in item 7 , part B only to the extent that these
are included in the employees' taxable pay. Costs
associated with these programs that are not taxable
to the employee should be reported in item 7 , part D,
line 3.
MA-10000(I) (DRAFT)

Page 7

Part B - Payroll Before Deductions (Exclude
employer's cost for fringe benefits) Cont.

b. Defined contribution plans - Include costs
under defined contribution plans. Include
pension plans that define the employer
contributions to a separate account provided
for each employee. The employee "benefit"
at retirement depends on the amount
contributed and the results of the account's
activity. Examples include profit sharing
plans, money purchase (e.g., 401k, 403b) and
stock bonus plans (e.g., ESOPs).

EXCLUDE
• Payroll for temporary staff and leased
employees. Report this figure in item 16 , part
D, line 1 (carefully prepared estimates are
acceptable)
• Employer's cost for fringe benefits
• Payments to agricultural employees, fishermen,
members of the Armed Forces, and pensioners
carried on your active payroll
• Payments to proprietors or partners if this is an
unincorporated concern

Payroll taxes, employer paid insurance
premiums (excluding health), and
other employer paid benefits - Include
legally-required fringe benefits (e.g., Social
Security, workers' compensation insurance,
unemployment tax, state disability insurance
programs, life insurance benefits, Medicare).
Exclude disbursements from trusts or funds to
satisfy health insurance claims.

Part C - Number of Hours Worked by
Production Workers

INCLUDE
• Insurance benefits:
- Life insurance
- Short-term disability
- Long-term disability

INCLUDE
• All hours worked or paid for, except hours
paid for vacations, holidays, or sick leave. If an
employee elects to work during the vacation
period, report only actual hours worked by such
employee. Overtime hours should be reported
as actual hours worked and not as straight-time
equivalent hours.

• Quality of life benefits:
- Employer assistance for child-care
- Adoption asistance
- Long-term care insurance
- Flexible workplace
- Employer-provided home PC
- Subsidized commuting

Part D - Employer's Cost for Fringe Benefits
INCLUDE
• Employer's cost for legally required programs
and programs not required by law

• Pretax benefits:*
- Health savings accounts
- Section 125 "cafeteria" benefits:
Flexible benefits
Dependent care reimbursement accounts
Health-care reimbursement accounts
- Cash or deferred arrangements w/o employer
contributions

Health insurance - Insurance premiums on
hospitals, medical plans, and single service
plans such as dental, vision, out-patient drugs,
and prescription drug plans. Include premium
equivalents for self-insured plans and fees paid
to third party administrators (TPAs). Exclude
disbursement from trusts or funds to satisfy
health insurance claims. Do not include employee
contributions.

• Other benefits:
- Job-related travel accident insurance
- Education assistance:
Work-related
Non-work related
- Wellness programs
- Fitness centers
- Employee assistance programs

Pension plans
a. Defined benefit pension plans - Include costs
for both qualified and non-qualified defined
pension plans. Include pension plans that
specify the benefit to be paid to employees
upon retirement, generally either a specific
amount or a percentage of compensation.
Employer contributions are based on actuarial
computations that include the employee's
compensation and years of service and are not
allocated to specific accounts maintained for
employees.

• Stock options
*Employer contributions to these plans for benefits
not taxable to the employees should be reported in
the plan categories associated with the benefit type.
Cash or benefits taxable to the employees should
be reported as payroll in item 7 , part B.

Page 8

Part D - Employer's Cost for Fringe Benefits Cont.
If any of the items are maintained in your records
only at the company level, allocate their costs
to the manufacturing establishment. You may
distribute the total on the basis of the ratio of
the payroll of each manufacturing establishment
to the total company payroll unless you have
developed your own method of making such
allocations. Specify the method used and the
approximate portion that has been allocated in the
REMARKS section at the end of the form.
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 on 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 on line 5.
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.

Page 9

Example A - Reporting of inventories that are completely not subject to LIFO Inventories by stages of fabrication are reported on item 9 , lines B1 - B3. Total inventories
reported on item 9 , line B4 should be broken out in item 10 , lines B through E by valuation
method. In this example, 100 percent of the total inventories reported are not subject to LIFO
costing.

Example B - Reporting of inventories that are completely subject to LIFO - Inventories by
stages of fabrication are reported on item 9 , lines B1 - B3 using the gross amount of LIFO. Total
inventories reported on item 9 , line B4 must be broken down on item 9 , lines B5 and B6 (B4
minus B5 = B6). The associated LIFO allowance or reserve is reported on item 9 , line B5. Total
inventories reported on item 9 , line B4 should be reported in item 10 , line A. In this example,
100 percent of the total inventories reported are subject to LIFO costing (gross amount).

Example C - Reporting of inventories that are partially not subject to LIFO - Inventories
by stages of fabrication are reported on item 9 , lines B1 - B3. The gross amount of LIFO should
be used for the portion subject to LIFO. Total inventories reported on item 9 , line B4 must be
broken out in item 10 . The total reported on item 10 , line F should equal the total reported on
item 9 , line B4. In this example, the portion not subject to LIFO is reported on item 10 , line B.
Report the portion subject to LIFO on item 10 , line A (gross amount). Report the associated LIFO
allowance or reserve on item 9 , line B5.
Item

11

- INVENTORIES OUTSIDE OF THE UNITED STATES

Of the total inventories reported in item 9 , report any inventories stored or en route OUTSIDE
the 50 U.S. states and the District of Columbia. Include the total value of those inventories in
item 11 , line B, excluding the inventory held in Foreign Trade Zones or in bonded warehouses
in the U.S. Please see http://www.ia.ita.doc.gov/ftzpage/info/ftzstart.html for more detailed
definitions of Foreign Trade Zones or in bonded warehouses.

Page 10

Example A - Reporting of inventories that are completely not subject to LIFO

9

VALUE OF INVENTORIES
A. Did this establishment own inventories, regardless of where held, at the end of 2011 and/or 2010?
0488

Yes - Go to line B

0489

No - Go to

?

B. Report inventories

owned by this
establishment as
of December 31
before Last-in,
First-out (LIFO)
adjustment (if any)

1. Finished goods

Mark "X"
if None

$ Bil.

End of 2011
Mil.

2 0 0

0461

3 0 0

2. Work-in-

process . . . .

0463

3. Materials,

supplies, fuels,
etc. . . . . . .

5 0 0

0462

Mark "X"
if None

Thou.

$ Bil.

End of 2010
Mil.

Thou.

2 0 0

0471

3 0 0

0473

5 0 0

0472

4. Total

inventories
(Add lines B1
through B3) . .

1

0460

0 0 0

1

0470

0 0 0

5. LIFO reserve

(Report LIFO
gross in 10 ,
line A) . . . .

0466

0476

0490

0492

6. Total

inventories
after LIFO
adjustment
(Line B4 minus
line B5) . . . .

10 INVENTORIES BY VALUATION METHOD
Report how much of the
inventory reported in
? , line B4 is subject to
the following valuation Mark "X"
if None
methods.
A. LIFO valuation

method before
adjustment (Report
LIFO reserve in 9 ,
line B5) . . . . . .

B. First-in, First-out

$ Bil.

End of 2011
Mil.

Mark "X"
if None

Thou.

$ Bil.

End of 2010
Mil.

Thou.

0465

0475

1

0 0 0

(FIFO) . . . . . . .

0498

C. Average cost . . .

0502

0500

D. Standard cost . . .

0506

0504

0487

0485

0496

1

0 0 0

1

0 0 0

E. Other valuation

method - Specify
method

0895

F. TOTAL (Add lines

A through E. Total
should equal ? ,
line B4.) . . . . . .

0510

1

0 0 0

Page 11

0508

Example B - Reporting of inventories that are completely subject to LIFO
9

VALUE OF INVENTORIES
A. Did this establishment own inventories, regardless of where held, at the end of 2011 and/or 2010?
0488

Yes - Go to line B

0489

No - Go to

?

B. Report inventories

owned by this
establishment as
of December 31
before Last-in,
First-out (LIFO)
adjustment (if any)

1. Finished goods

Mark "X"
if None

$ Bil.

End of 2011
Mil.

2 0 0

0461

3 0 0

2. Work-in-

process . . . .

0463

3. Materials,

supplies, fuels,
etc. . . . . . .

5 0 0

0462

Mark "X"
if None

Thou.

$ Bil.

End of 2010
Mil.

Thou.

2 0 0

0471

2 0 0

0473

4 0 0

0472

4. Total

inventories
(Add lines B1
through B3) . .

1

0460

0 0 0

8 0 0

0470

5. LIFO reserve

(Report LIFO
gross in 10 ,
line A) . . . .

3 0 0

0466

2 0 0

0476

6. Total

inventories
after LIFO
adjustment
(Line B4 minus
line B5) . . . .

7 0 0

0490

6 0 0

0492

10 INVENTORIES BY VALUATION METHOD
Report how much of the
inventory reported in
? , line B4 is subject to
the following valuation Mark "X"
if None
methods.
A. LIFO valuation

method before
adjustment (Report
LIFO reserve in 9 ,
line B5) . . . . . .

B. First-in, First-out

$ Bil.

End of 2011
Mil.

Mark "X"
if None

Thou.

$ Bil.

End of 2010
Mil.

Thou.

0465

1

0 0 0

0475

(FIFO) . . . . . . .

0498

0496

C. Average cost . . .

0502

0500

D. Standard cost . . .

0506

0504

0487

0485

8 0 0

E. Other valuation

method - Specify
method

0895

F. TOTAL (Add lines

A through E. Total
should equal ? ,
line B4.) . . . . . .

0510

1

0 0 0

Page 12

0508

8 0 0

Example C - Reporting of inventories that are partially not subject to LIFO

9

VALUE OF INVENTORIES
A. Did this establishment own inventories, regardless of where held, at the end of 2011 and/or 2010?
0488

Yes - Go to line B

0489

No - Go to

?

B. Report inventories

owned by this
establishment as
of December 31
before Last-in,
First-out (LIFO)
adjustment (if any)

1. Finished goods

Mark "X"
if None

$ Bil.

End of 2011
Mil.

2 0 0

0461

3 0 0

2. Work-in-

process . . . .

0463

3. Materials,

supplies, fuels,
etc. . . . . . .

5 0 0

0462

Mark "X"
if None

Thou.

$ Bil.

End of 2010
Mil.

Thou.

2 0 0

0471

2 0 0

0473

4 0 0

0472

4. Total

inventories
(Add lines B1
through B3) . .

1

0460

0 0 0

8 0 0

0470

5. LIFO reserve

(Report LIFO
gross in 10 ,
line A) . . . .

2 0 0

0466

2 0 0

0476

6. Total

inventories
after LIFO
adjustment
(Line B4 minus
line B5) . . . .

8 0 0

0490

6 0 0

0492

10 INVENTORIES BY VALUATION METHOD
Report how much of the
inventory reported in
? , line B4 is subject to
the following valuation Mark "X"
if None
methods.
A. LIFO valuation

method before
adjustment (Report
LIFO reserve in 9 ,
line B5) . . . . . .

B. First-in, First-out

$ Bil.

End of 2011
Mil.

Mark "X"
if None

Thou.

$ Bil.

End of 2010
Mil.

Thou.

0465

5 7 5
4 2 5

0475

(FIFO) . . . . . . .

0498

C. Average cost . . .

0502

0500

D. Standard cost . . .

0506

0504

0487

0485

0496

5 0 0
3 0 0

E. Other valuation

method - Specify
method

0895

F. TOTAL (Add lines

A through E. Total
should equal ? ,
line B4.) . . . . . .

0510

1

0 0 0

Page 13

0508

8 0 0

Item

13

- CAPITAL EXPENDITURES

• Capitalized site improvements, such as roads,
docks, tracks, parking lots, fences, and utilities

Capital Expenditures for Depreciable Assets
(New and Used) (Part A on MA-10000(L))

EXCLUDE
• The value of land on which the structures stand

Report all outlays during the year for buildings
and other structures, machinery, and equipment
that are chargeable to the fixed asset account,
and for which depreciation or amortization
reserves are maintained.

Line A2 - Capital Expenditures for New and
Used Machinery and Equipment
INCLUDE
• All production machinery (motors, lathes, punch
presses, etc.) and transportation equipment
(automobiles, trucks, etc.)
• All office equipment and machines; computers;
furniture and fixtures for offices, cafeterias,
dressing rooms; and warehouse equipment

INCLUDE
• Capital expenditures (outlays) during the year
that were actually made during the year, not
the final value of equipment put in place or the
buildings completed during the year.
- add the cost of additions completed during
the year to the construction in progress at
the beginning of year to compute capital
expenditures for long-term projects in
progress
• Capital improvements or new additions in
progress

• Replacement as well as additions to new capacity
IF THIS ESTABLISHMENT WAS INVOLVED IN AN
ASSETS LEASING ARRANGEMENT, SEE PART 1,
GENERAL INSTRUCTIONS, SECTION F.
Part B - Breakdown of Expenditures for
Machinery and Equipment by Type

• Capital expenditures during the year for new
construction whether constructed on contract
or by your own work force
• The value of all machinery and equipment,
buildings, and capitalized improvements and
repairs whether purchased or produced by
employees of your own company
• The value of any machinery or equipment
or structure transferred to the use of this
establishment by the parent company or one of
its subsidiaries
EXCLUDE

Line B1 - Automobiles, trucks, etc., for
highway use
INCLUDE
• Purchases of vehicles which are purchased for your
company for highway use
• Vehicles acquired under a lease-purchase
agreement
EXCLUDE
• 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.

• Tools that are expensed. Report these in item
16 (line A1, Cost of Materials, Parts, etc. on
MA-10000(L))
Line A1 - Capital Expenditures for New and
Used Buildings and Other Structures
INCLUDE
• Elevators, blast furnaces, brick kilns,
fractionating towers, shipways and similar
structures, as well as the usual factory office
and warehouse type of buildings
• Equipment that is an integral part of the
building or structure, such as elevators,
overhead traveling cranes, ventilating shafts,
and fractionating towers

Line B2 - Computers and peripheral data
processing equipment
INCLUDE
• All purchases of computers and related equipment
Line B3 - All other expenditures for
machinery and equipment

Page 14

Item

14

- RENTAL PAYMENTS

Item

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.

16

- SELECTED EXPENSES AND
DEPRECIATION

Selected Production Related Costs
(Part A on MA-10000(L))
The delivered cost figures should cover all raw
materials, containers, scrap, supplies, etc., if:
- put into production,
- used as operating supplies, or
- used in repair and maintenance

INCLUDE
• Rentals for transportation equipment whether for
use within the plant site such as trucks, tractors,
power lifts, railroad engines, cars, etc., or used for
transporting materials or products into or out of the
plant
• Rentals for transportation equipment whether used
for freight or by executive and sales personnel of
the plant

If this establishment has products made
elsewhere under contract and supplies the
materials, report the cost of those materials.
INCLUDE
• Value of the specific materials used to produce
products reported in item 5 , line A, Shipments
and Other Receipts
• Only physical goods used or put into production
• Total cost of the materials actually consumed or
put in production during the year

• Rental payments for buildings and structures
including the rental payment for the land on which
they stand
EXCLUDE
• Computer time-sharing charges for machinery
and equipment rentals from computer service
companies where the computer is not on site at the
establishment

EXCLUDE
• Amounts paid to other establishments for
contract work and associated freight charges for
shipping the materials to the contract producer
and the finished products to you. Report these in
item 16 , line A5.

IF THIS ESTABLISHMENT WAS INVOLVED IN A
LEASING ARRANGEMENT OR CHANGED OWNERSHIP
DURING THE YEAR, PLEASE SEE INSTRUCTIONS IN
PART 1, Items E AND F
FOR MULTIPLE-ESTABLISHMENT COMPANIES
ONLY

Costs are delivered cost, which is defined
as the amount paid or payable after discounts
and including freight and other direct charges
incurred by the establishment in acquiring the
materials.

EXCLUDE
• Rental payments made by the establishment to
the parent company or another subsidiary of
the parent for use of buildings and equipment
owned by the parent company or its subsidiary.
Any capital expenditures made to acquire
them or any depreciation charges against
them should be included in item 13 . If the
establishment uses buildings or equipment
leased from other companies, but the rental
payments are not made directly from the
establishment's account, but are handled
centrally at a company or division level, report
the share of the rental overhead charge to the
establishment or estimate the share of the
rental charges appropriate to the operations of
the establishment.

INCLUDE
• Purchases from other companies
• Transfers from other establishments of your
own company (See Part 1, Section C, for
definition of "Economic Value")
• Withdrawals from inventories
If the establishment produces items
subsequently consumed in further production,
report the cost of original materials consumed
only.

Page 15

The following list is shown as an example of types
of items which should be included in item 16 , line
A1
MATERIALS
Lumber
Plywood
Paper
Resins
Sulfuric acid
Alcohols
Rubber
Coking coal
Crude petroleum
PARTS
Pumps
Wheels
Bearings
Engines
CONTAINERS
Pails
Drums and barrels
Tubes
SUPPLIES
Bolts, screws, and nuts
Drills, tools, dies, jigs,
and fixtures which
are charged to current
accounts
Welding rods, electrodes,
and acetylene
Lubricating oils

EXCLUDE
• Services used or overhead charges such as
advertising, telephone, telegram and cable,
insurance, development and research

Cement
Clay
Glass
Steel sheet
Steel scrap
Copper rods
Iron castings
Metal stampings
Wire

• Services of engineering, management,
marketing and other professional consultants,
(unless charges for such services are included in
the prices paid for materials)
• Overhead items such as depreciation charges
against plant and equipment
• Rent and rental allowances
• Interest payments, royalties, and patent fees
• Materials, supplies, machinery, and equipment
chargeable to fixed asset accounts and used in
the construction of new structures or additions
to your plant, or new machinery and equipment
(include in item 13 )
• Cost of products purchased and resold without
further manufacturing processing or assembly
(include repackaged products, whether or not
included with your own products in item 16 , line
A2)

Gears
Motors
Hardware
Compressors
Boxes and bags
Crates

Line A2 - Cost of Products Bought and Sold
Without Further Processing

Cleaning supplies
Stationery and office
supplies
First aid and safety
supplies
Dunnage
Water

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 item 5 , line A
and item 22 , code 9998900.)

FOR MULTIPLE-ESTABLISHMENTS COMPANIES
ONLY
SPECIAL NOTE: For transferred materials from
other establishments of your company, include their
full economic value in line A1 (See Part 1, Section C,
for definition of "Economic Value".)
INCLUDE
• Cost of production
• Cost of delivery
• A carefully prepared estimate of the expected
amount payable for each kind of produce put into
production during a survey year for cooperatives
which have not yet made a final settlement with
the growers

MA-10000(I) (DRAFT)

Page 16

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
• 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 item 16 , 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

Enter the quantity of electric energy, also
included in item line C1 or C2, 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 9998000.

EXCLUDE
• The value of electricity generated and used at
this establishment

Part D - Other Expenses Paid by 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).

INCLUDE
Expenses normally considered as non-production
related costs and purchased from other
companies

Line D1 - Temporary staff and leased
employees

Part B - Normal Depreciation Charges For
All Tangible Assets Including
Buildings, Machinery, And
Equipment

Line D2 - Expensed computer hardware and
related equipment
INCLUDE
• Costs for purchased computer hardware and
supplies that is expensed. Exclude capitalized
computer hardware expenses, which are to be
reported in item 13 , lines A2 and B2.

Report depreciation and amortization charged
during the year against the tangible assets of this
establishment.
Include

Line D3 - Expensed computer software

• Depreciation against fixed assets (buildings,
machinery, and equipment) acquired since the
beginning of the year and those sold during the
year and no longer carried on the books at the
end of the year. Report bonus depreciation in
item 16 , line C.

Purchased computer services (software, data
transmission, processing services, web design,
etc.) Exclude capitalized computer software
costs. Exclude costs associated with computer
software developed within your own company.

Part C - Quantity of Electricity
Report all quantities for electricity in thousands
of kilowatt-hours.

Line D4 - Data processing and other purchased
computer services
EXCLUDE
• Services provided by other establishments of
this company (such as a separate central data
processing or support unit)

Line C1 - Purchased Electricity
Report, in thousands of kilowatt-hours, the
quantity of electricity for which cost is reported
in line A4.

Line D5 - Communications Services

Line C2 - Generated Electricity

INCLUDE
• The total cost of purchased telephone, data
transmission, telegraph, Internet, connectivity,
FAX, telex, photo transmission, paging, cellular
telephone, on-line access and related services,
etc. actually paid or payable during the year

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.
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 D6 - Repair and Maintenance Service for
Buildings and/or Machinery
Report payments made for all maintenance and
repair work on the buildings and equipment of this
establishment.
INCLUDE
• Repairs for painting, roof repairs, replacing
parts, over-hauling of equipment, and other
repairs chargeable as current operating costs
• Cost of repair and maintenance of any leased
property if the establishment assumes the cost

Line C3 - Electricity sold or transferred to
other establishments

Page 17

Line D10 - Taxes and License Fees
(excluding income, sales, payroll,
and excise taxes)

EXCLUDE
• Extensive "repairs" or reconstruction that
is capitalized. Report these as a capital
expenditure in item 13
• Costs incurred directly by the establishment in
using its own work force to perform repairs and
maintenance work
• Repairs and maintenance provided by the
building or machinery owner as part of the
rental contract

Line D11 - All other operating expenses not
reported elsewhere. (Exclude
purchases of merchandise
for resale and nonoperating
expenses.)
Item

Line D7 - Water, sewage, refuse removal, and
other utility payments

22

- DETAIL OF SALES, SHIPMENTS,
RECEIPTS, OR REVENUE

1. General Instructions
A description of the 7-digit Product Class is
provided in Specific Instructions below.
VALUE is defined as net selling value f.o.b. plant
to the customer after discounts and allowances.
EXCLUDE
• Freight charges and excise taxes

INCLUDE
• Total cost of refuse removal services paid
for by this establishment, including cost of
hazardous waste removal or treatment
EXCLUDE
• Cost of refuse removal services if included in
rental payments
• Machinery or equipment (reported as capital
expenditures in item 13 )
• Costs of salaries paid to employees of this
establishment whose work involves refuse
removal and/or hazardous watse removal or
treatment
Line D8 - Advertising and Promotional
Services
INCLUDE
• Cost of advertising services purchased from
other companies including payments for
printing, media coverage, and other services
and materials
EXCLUDE
• All salaries paid to employees of this
establishment for advertising work
Line D9 - Accounting, Auditing, Bookkeeping,
and Legal Services
INCLUDE
• Cost of accounting and bookkeeping services
purchased from other companies that are paid
directly by this establishment
• Cost of legal services purchased from other
companies that are paid directly by this
establishment
EXCLUDE
• All salaries paid to employees of this
establishment for accounting and bookkeeping
services
• Salaries paid to employees of this
establishment for legal services
Page 18

INCLUDE
• Products made elsewhere for this establishment
by others from materials supplied by this
establishment (Report the cost of these
materials in item 16 , line A5)
• Receipts from products bought and resold
without further processing and reported
separately in item 22 , code 9998900 and in item
5 , part A (The cost of such products should be
reported in item 16 , line A2)
If imported products (including products made
by your foreign affiliates) are sold without further
manufacture, processing, or assembly by your
domestic plant, report those products on the line
for "Resales" in item 22 , code 9998900. Do not
include them with specific products made at the
domestic reporting establishment.
We also want to clarify the instructions for
marketing high cost office and production
equipment by leasing them rather than selling
them. If you follow this marketing practice, report
in item 5 the value of goods marketed under a
lease as if you had sold them:
• In item 5 (and also in item 22 ) report as value
of shipments the equivalent market value of
the goods. (The terms of the lease may use
the present discounted value or some other
method.)
• Do not report any rental receipts from leases
outstanding.

2. Specific Instructions (for Reporting Value
of Shipments by Product Class in item 22 )

If you cannot locate the description of the
product(s) that you produce, please enter it in
column (a) and enter their value(s) in column (c)
on the form. Report separately for each major
kind of product.

In item 22 of each form MA-10000, the Census
Bureau has preprinted the product class codes
and descriptions of the products reported by the
establishment in the prior survey year. Where
prior product class data are not available we have
printed those product class codes and descriptions
most common to the establishment's NAICS
classification. Please review the entire list before
completing the inquiry.

Please note that some of the preprinted product
classes in item 22 have an asterisk (*) at the
end of the description. The product classes
ending with an asterisk are "tie-lines" to the
Current Industrial Reports (CIR). The Annual
Survey of Manufactures (ASM) utilizes the tieline method for reporting summary information
in the ASM where detailed information is being
reported for the same period in a CIR. In this
instance, the product detail that is collected
monthly, quarterly, or annually in the CIR is not
duplicated in the ASM. Instead, a single (tie-line)
product class code is collected in the ASM that
corresponds to the sum of the detail appearing in
the CIR. Value data reported in item 22 should be
cross-referenced to the data reported on the CIR
questionnaires to verify consistency.

The complete list of product class codes and
descriptions for the Manufacturing Sector (in
specific NAICS industry groups) is provided
on our Internet Web site at www.census.gov/
manufacturing/asm/asmind/prodclasscomp.html.

In the prior year column, we also have printed
the data available in our files. These figures
may differ from those actually reported by you
because of changes made by the U.S. Census
Bureau as a result of correspondence with your
company or a comparison with previous data
reported for the establishment. Please review the
previous year figures and make any necessary
corrections.
If you have any questions, please write to:
U.S. Census Bureau
1201 East Tenth Street
Jeffersonville, IN 47134-0001
or call the number referenced on your report
form or call 1-800-201-4647.

Page 19

THE SCOPE OF MANUFACTURING ACTIVITY
Below is a list of manufacturing activities that are inside the scope of the Manufacturing Sector.
Establishments whose activity spans these areas should review their specific section carefully and note
any special product class reporting instructions that may be particular to their products.
AEROSPACE INDUSTRIES (3364)
These instructions recognize that the assignment of product shipment values by the aerospace
industries differs from that followed by most manufacturing industries. Most contracts within the
aerospace industries are variations of "fixed price" or "cost plus." These instructions are designed
to insure that products are reported consistently in item 9 (inventories) and item 22 (product
classes).
Fixed price contracts - Work performed under a fixed price contract should be reported as
a shipment when delivery of the product occurs. The cumulative value of the products being
manufactured should be included in inventories gross of progress payments until delivered.
(These inventories should not be reduced by the amount of any progress payment.)
Cost plus contracts - The value of work done on a cost plus contract should reflect cost
incurred during the year as well as a portion of the profits for the contract. Value of work done
may be based on (a) the estimated work completed during the year as a percentage of the total
contract price or (b) net billings for work done during the year. This value should be reported for
the value of products shipped. Any work done during the year that has not been reported as a
shipment should be reported in work-in-process inventories.
Nonaerospace products - The value of nonaerospace products shipped and services performed
should be based on the net selling value, f.o.b. plant, after discounts and allowances, and
exclusive of freight charges and excise taxes.
Include products made elsewhere for this establishment on a contract basis from materials
supplied by this establishment (the cost of these materials should be included in item 16 , line A1).
When transferring products to other establishments within your company, the shipping plant
should assign the full economic value of the transferred products, i.e., include all direct costs of
production and a reasonable proportion of all other costs and profits.
APPAREL MANUFACTURERS (3151)
Jobbers and Contractors - Apparel jobbers and contractors, as well as manufacturers,
are in scope of this survey and must report:
1. Jobber - Employs contractors to make apparel from fabrics you supply or making knit apparel from
yarns you supply.
2. Contractor - Makes apparel from fabrics supplied to you by other companies or by other
establishments of your company (multi-establishment company contractor) or knitting apparel from
yarns supplied by others.
3. Manufacturer - Makes apparel from fabrics that you purchase or knits apparel from purchased yarn.
Manufacturers may or may not employ contractors to supplement their labor force.
Reporting of Contract Work
1. Products made for you by others from your materials Manufacturers and jobbers should report such products as if they were made in their own
establishment. The cost of materials is reported in item 16 , line A1, the cost of contract work is
reported in item 16 , line A5, and the value of product shipments is reported in item 22 .
2. Products that you made from materials owned by others Contractors should report the amount received for "commission or contract receipts."
3. Products made by multi-establishment apparel companies If you knit or cut apparel in one plant and sew or finish the garment in another plant, the sewing or
finishing plants should be treated as contractors to the knitting or cutting plant. The contract plants
should report the value of work done during the survey year as "Receipts for work done for others."
The plant in which the garments were knit or cut should report the value of the finished garments in
item 22 , and the cost of work done by the sewing or finishing plant in item 16 , line A5.
Page 20

If your company has a central office or plant that purchases and maintains ownership of
materials (yarn, fabrics, etc.) but ships those materials to other plants of the company to be
knit or cut into garments, the central office or plant owning the materials should report the cost
of materials in item 16 , line A1, the cost of contract work in item 16 , line A5, and the value of
shipments in item 22 . The contractor plants receiving the materials should report the value of
work done as "Receipts for work done for others."
BAKERY ACTIVITIES (3118)
"Distribution Points and Relay Stations" of bakeries that are used by processing plants to
facilitate house-to-house delivery in nearby cities should be considered as part of the processing
plant in preparing this report, provided their primary activity is the distribution of goods to
household consumers. Any such location distributing primarily at wholesale (to retail stores, etc.)
should be regarded as manufacturer's sales branches, which are out of the scope of this survey.
DAIRY ACTIVITIES (3115)
"Dairy Receiving Stations" which do not have bottling or pasteurizing operations but which
receive fluid milk in bulk and ship it, without processing, to bottling or other manufacturing
plants of the same company should report their shipments as "Resales."
Also, those dairy establishments that are engaged in the business of buying bulk fluid milk and
selling it at wholesale, without processing or bottling, should report these sales as "Resales."
"Distribution Points and Relay Stations" of dairies that are used by processing plants to facilitate
house-to-house delivery in nearby cities should be considered as part of the processing plant in
preparing this report, provided their primary activity is the distribution of goods to household
consumers. Any such location distributing primarily at wholesale (to retail stores, etc.) should be
regarded as manufacturer's sales branches, which are out of the scope of this survey.
GARMENT MANUFACTURERS (3152-3159)
Report value of shipments for garments produced within the 50 states of the United States,
including garments covered under special import category "9802."
Those garments cut in the United States, sent abroad for sewing, and then shipped back into this
country under the provisions of item 9802.00 of the Tariff Schedules of the United States should
be reported in item 22 on the appropriate detailed product line.
Finished garments that you import, excluding "9802"garments, should be reported as "Resales"
in item 22 . If records are not kept separately on the shipments of imported garments, please
estimate a breakout and report the value of shipments of domestically produced garments on
the appropriate detailed product lines of item 22 and the shipments of imported garments as
"Resales."
KNITTING MILLS (3131-3149)
Jobbers and Contractors - Apparel jobbers and contractors, as well as manufacturers,
are inscope of this survey and must report:
1. Jobber - Employs contractors to make apparel from fabrics you supply or making knit apparel
from yarns you supply.
2. Contractor - Makes apparel from fabrics supplied to you by other companies or by other
establishments of your company (multi-establishment company contractor) or knitting apparel
from yarns supplied by others.
3. Manufacturer - Makes apparel from fabrics that you purchase or knits apparel from purchased
yarn. Manufacturers may or may not employ contractors to supplement their labor force.

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Reporting of Contract Work
1. When reporting products made for you by others from your materials Manufacturers and jobbers should report such products as if they were made in their own
establishment. The cost of materials is reported in item 16 , line A1, the cost of contract work
is reported in item 16 , line A5, and the value of product shipments is reported in item 22 .
2. Products that you made from materials owned by others Contractors should report that amount received for "commission or contract receipts."
3. Products made by multi-establishment apparel companies If you knit or cut apparel in one plant and sew or finish the garment in another plant, the
sewing or finishing plants should be treated as contractors to the knitting or cutting plant.
The contract plants should report the value of work done during the survey year as "Receipts
for work done for others." The plant in which the garments were knit or cut should report
the value of the finished garments in item 22 , and the cost of work done by the sewing or
finishing plant in item 16 , line A5.
If your company has a central office or plant that purchases and maintains ownership of
materials (yarn, fabrics, etc.) but ships those materials to other plants of the company to be knit
or cut into garments, the central office or plant owning the materials should report the cost of
materials in item 16 , line A1, the cost of contract work in item 16 , line A5, and the quantity and
value of shipments in item 22 . The contractor plants receiving the materials should report the
value of work done as "Receipts for work done for others."
LIQUOR DISTILLING - REPORTING "VALUE OF PRODUCTION" (31214)
Please note that for product classes included in the activities listed above, the value of
production rather than the value of shipments is to be reported. The value of production should
equal the selling value f.o.b. plant (after discounts and allowances and excluding freight charges)
of all products made during the survey year whether sold, transferred, added to inventory, or
used in further processing. For products made during the survey year and transferred or held in
inventory at the end of the year, estimate the value on the basis of the average price received for
similar products of the same grade sold during the year.
Distilled Liquors - Production value for products sold in the raw state or directly after
production refers to the actual amount received or receivable by you for the production,
excluding freight charges and excise taxes.
For liquors to be aged by you or otherwise placed in inventory prior to further processing or
selling, report only the actual cost of producing and barrelling the raw product, including the
cost of materials, labor cooperage, and the pro rata share of overhead generally assigned to such
production operations.
MEAT PROCESSERS (31161)
Meat processers should report the sales of fresh meats (not frozen, cooked, canned, smoked,
cured, or otherwise processed) prepared from purchased carcasses as "Resales."
PRINTING AND RELATED TRADES (3231)
Printing and related pre- and post-press services such as platemaking, imagesetting, color
separations, binding, and other post-press work are included in the scope of this survey. Your
revenue for such work should be reported in item 22 under the appropriate description.

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PULP MILLS (32211)
Integrated operations consisting of pulp mills and primary paper and board mills need file only
one report for both activities. In reporting in item 22 account for interplant transfers for the
woodpulp transferred to manufacturing establishments of your company at other locations.
Exclude transfers of woodpulp to your paper or board mill at this location.
SEAFOOD PACKAGING - REPORTING "VALUE OF PRODUCTION" (311711 - 311712)
Please note that for product classes included in the activities listed above, the value of
production rather than the value of shipments is to be reported. The value of production should
equal the selling value f.o.b. plant (after discounts and allowances and excluding freight charges)
of all products made during the survey year whether sold, transferred, added to inventory, or
used in further processing. For products made during the survey year and transferred or held in
inventory at the end of the year, estimate the value on the basis of the average price received for
similar products of the same grades sold during the year.
SHIPBUILDING AND REPAIRING (3366)
Report in column (c) of item 22 , the value of work done on all new ships and offshore oil
platforms during the survey year. Include ocean, inland river, harbor, and Great Lakes ship
construction. Include all vessels under construction during the year, regardless of when the keels
were laid or whether the vessels were launched in survey year. For vessels on which work was
begun prior to survey year or was not completed by the end of the survey year, report the value
of work done only during survey year.
Include in value of work done the cost of labor, the cost of purchased materials and parts
received during the year, overhead, and profits. Alternate methods of reporting the value of work
done, in order of preference, are:
1. Multiply the estimated percentage of completion during survey year by the contract price of
the vessel.
2. Net billings for work done during survey year
This value should be reported for the value of products shipped. Any work done that has not
been reported as a shipment should be reported in work in process inventories (item 9 , line B2).
Repair work done on ships, including conversions and reconversions - Report in column (c) of
item 22 the total receipts for repair work done during survey year. For conversions and major
repair jobs, the value of work done should be reported, using one of the suggested methods
described above.
TOBACCO PRODUCTS (3122)
Reporting shipments
Cigarettes, Cigars, and Tobacco - Report materials (leaf, the value of green leaf redried,
packed, and stored in the scrap, etc.) which were redried, stemmed, and/or packed. Include the
value of green leaf redried, packed, and stored in the establishment.

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