Report Forms for 2012 Economic Census Covering Mining Sector

Attachment B
MI-21101(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(10-13-2011) Draft 3

U.S. CENSUS BUREAU

2012 ECONOMIC CENSUS
Mining Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS FOR REPORTING OIL
AND GAS FIELD OPERATIONS (FORM – 21101)
We estimate that it will take from 2 to 10 hours to
complete this form, with almost 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 0607-0897, 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
0607-0897" 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 –
• Visit our website at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance,
7:30 a.m. to 4:30 p.m., Eastern Time, Monday
through Friday, or
• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001

WHO SHOULD REPORT?
• Every concern which operated oil and gas wells,
drilled such wells for its own account, or
performed exploration work for oil and gas
during any part of 2012 is required to submit a
separate report on form MI-21101 for each State
and each offshore area. See map and instructions
on pages 10, 11 and 12 for description of offshore
areas. The report should be completed by the
operator of the establishment, whether the
operator is the owner or is operating it
under lease or contract.
• If you have not received forms to cover each
State or offshore area in which your company
had oil and gas field activities as an operator
in 2012, call or write the Census Bureau,
describing the activity at the establishments
for which you are requesting forms.
• Each report should be made on a gross basis
for all properties operated. Exclude data for
properties in which the company only owns
an interest but that were operated by others.
• If this questionnaire does not pertain to your
type of activity, complete all appropriate
items, such as employment, payroll,
shipments, etc., of this report. Describe your
activities in the Remarks section.
WHAT IS A MINERAL ESTABLISHMENT?

Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form
with any correspondence.
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
questionnaire.
Report all value figures in thousands of dollars, total
number of hours worked by mining, production,
development and exploration workers in thousands
of hours, and all electricity quantity figures in
thousands of kilowatthours for the mining
establishment.

An oil and gas mineral establishment is defined
as representing all oil and gas field activities in
one State or offshore area operated by the
reporting company. A limited amount of prorating
or estimating is acceptable when book records are
not readily available.
Offshore Operations:
• See map and instructions on pages 10, 11 and
12 of these information sheets. Complete a
separate report for offshore exploration,
drilling, and production operations for each of
the following areas in which your company
had offshore operations:
– Louisana
– Alaska
– Texas
– Atlantic
– Pacific (except Alaska
– California
and California)
– Northern Gulf of
Mexico (except Texas)
and Louisiana

• An offshore well is one that is bottomed at, or
producing from, a point that lies seaward of the
coastline. In general, the term "coastline" means
the line of ordinary low water along that portion
of the coast that is in direct contact with the open
sea and the line marking the seaward limit of
inland waters.
HOW TO REPORT FOR ESTABLISHMENTS WITH
NO PRODUCTION
Return a completed report for each of your
company’s oil and gas field properties that had no
production during 2012. Enter "0" in item 22 . Report
information in the appropriate items, such as
custodial employees, inventories, assets, or capital
expenditures. The census includes sites under
exploration and oil and gas fields under
development or maintenance only.

INCLUDE
• Activities in one State or offshore area of
concerns that operated wells or performed oil
and gas field work for their own account, such as:

• Receipts for services performed for others,
such as:
– exploration for oil and gas
– drilling oil, gas, dry, and service wells; and
drilling water wells for oil-field use
– building lease tanks and running and pulling
casing
– cementing and shooting wells
– installing production equipment and offshore
platforms

• Operation of company stores, boardinghouses,
bunkhouses, and recreational facilities
• Separate sales branches, research laboratories,
and general administrative offices. Report these
on the appropriate Census of Business, Census
of Manufactures, or central office or auxiliary
forms
• Operation of natural gas liquids plants, pipelines,
petroleum refineries, natural gas distribution
systems, bulk tank stations, and filling stations
WHAT PERIOD SHOULD EACH REPORT
COVER?
• Each report should cover the calendar year 2012.
• If book records are not on a calendar-year basis,
carefully prepared estimates are acceptable.

WHAT ACTIVITIES SHOULD BE REPORTED?

– exploration for oil and gas
– drilling and operation of wells
– repressuring oil and gas fields and separating
and emulsion breaking at field tanks
– operation of field dehydration and pressure
maintenance plants (apart from natural gas
liquids plants) and lease facilities (gas lift
plants, water systems, water flooding, salt
water disposal, etc.)

EXCLUDE

• If your fiscal year covers at least 10 months of
calendar-year 2012, 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.)
• If an establishment began to operate or ceased to
operate during 2012, 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.

• Other associated activities when carried on
primarily for oil and gas field operations
such as:
– generating energy for oil and gas field use
– maintenance of equipment
– receiving, shipping, storage, research,
recordkeeping, health, safety, cafeteria, and
other services

MI-21101(I) (10-13-2011)

Page 2

INCLUDE

MULTI-ESTABLISHMENT COMPANIES ONLY

• Shipments of your products to export firms and
to other customers who export these items

If any of the items requested are maintained in
your records only at a divisional or company
level, allocate their costs to each establishment
for which you received a questionnaire. When
determining transfer values of products and
materials from one establishment to another
(interplant transfers), include, in addition to direct
costs of production, a reasonable proportion of
"all other costs (company overhead) and profits."
The establishments receiving such transfers
should report them as purchased coal for
processing, supplies, fuels, or electric energy at
the same value plus cost of freight and other
direct handling charges. (See item 16 .) For
example, report such transfer values for crude
petroleum transferred to your company’s
refineries and for natural gas transferred to your
company’s natural gas liquids plants.

• Sales to the U.S. government to be shipped to
foreign nations under military and economic
assistance programs
• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and
U.S. Possessions
EXCLUDE sales to the U.S. Government overseas
Item 7 – EMPLOYMENT AND PAYROLL
Part A – Number of Employees
INCLUDE
• All full-time and part-time employees on the
payroll of this establishment during any part of
the pay period that includes the 12th of March

DETAILED INSTRUCTIONS FOR SELECTED ITEMS

• Persons on paid sick leave, paid holidays, and
paid vacations

Item 2 – PHYSICAL LOCATION

• Officers of the establishment, if a corporation

Refer to the map and instructions on pages 10, 11
and 12 if this report covers offshore operations.

• Persons at a general office serving two or more
mines if located at or near this establishment
• A distribution of those who work in units that
serve natural gas liquids production, petroleum
refining, manufacturing, wholesale, or trade
operations in addition to the oil and gas fields
(examples: medical staff, yard persons). Also,
distribute the earnings and hours worked of
these employees among the respective
establishments

Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE
Part A – Value of Products Shipped
INCLUDE
• All products physically shipped from this
establishment during 2012

EXCLUDE

• Receipts for services

• Members of Armed Forces and pensioners
carried on your active payrolls

• Value of resales
• Other miscellaneous receipts

• Proprietor or partners, if an unincorporated
concern

EXCLUDE

• Full-time or part-time employees working at this
establishment whose payroll was filed under an
employee leasing company’s Employer
Identification Number

• Freight and excise taxes
• Nonoperating income such as interest
dividends, or the sale of fixed assets
Part B – Value of Products Exported
Report as exports those shipments going directly
for export including shipments to foreign
subsidiaries or foreign divisions of your company
and their affiliates.

MI-21101(I) (10-13-2011)

• Those who performed work for you but were on
the payroll of another employer (such as
employees of contractors or subcontractors)
• Workers at manufacturing plants, company
stores, boardinghouses, bunkhouses,
recreational centers, and auxiliary offices

Page 3

Line 1 – Number of Mining, Production,
Development, and Exploration Workers

INCLUDE

INCLUDE

• Employee contributions to pension plans such as
a 401(k) plan

• Workers (up through the working-supervisor level)
engaged in services closely associated with
production and development operations such as:
– manual work
– tool use and machine operation
– materials and products, loading and hauling
– mineral properties care
– exploration and development work
– storage, shipping, maintenance, repair,
and guard services
– auxiliary production for own use
(e.g., power plant)
– record keeping
– regular maintenance and repairs

• Commissions, dismissal pay, and paid bonuses

• Vacation and sick-leave pay
• Cash equivalent of compensation paid in kind
such as:
– board and housing
– payments in the form of shared profits and
special stock purchases that are subject to
withholding tax
• Salaries of officers of this establishment, if a
corporation
• The spread on stock options tax are taxable to
employee wages

EXCLUDE
• Supervisory employees above the workingsupervisor level

EXCLUDE

• Employees of contractors or subcontractors

• Payments to proprietor or partners, if an
unincorporated concern

Line 2 – All Other Employees

• Payments to members of Armed Forces and
pensioners carried on your active payroll

INCLUDE

• Royalty payments to unions

• Nonproduction personnel at this establishment
engaged in supervision above the workingsupervisor level and employees engaged in
activities such as:

• Payments to contractors or subcontractors who
performed work for you (report such payments in
item 16 A, line 5)

– sales, advertising, purchasing, finance
– highway trucking and other transportation
– credit, collection, executive, legal, clerical, and
routine office functions
– personnel (including cafeteria, medical, etc.)
– professional (engineers, geologists, etc.) and
technical work
• Force-account construction employees on your
payroll engaged in construction of major
additions or alterations to your facilities that are
utilized as a separate workforce

Part C – Number of Hours Worked by Mining,
Production, Development, and
Exploration Workers
An hour worked is defined as the work of one
person for 1 hour. Report figures from actual
records of hours worked wherever available. If
no records of hours worked were kept, estimate
hours worked from payroll or other records.
INCLUDE

EXCLUDE employees of contractors or subcontractors.

• All hours worked or paid (except hours paid
for vacations, holidays, or sick leave)

Part B – Payroll

• Overtime hours (report actual hours worked,
not straight-time equivalent hours)

Report the gross earnings paid in calendar year
2012 to employees of this establishment prior to
such deductions as employee’s Social Security
contributions, withholding taxes, group insurance
premiums, union dues, and savings bonds.
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.

• Actual hours worked by an employee who
elects to work during a vacation period
• All hours worked at this establishment for the
entire year by all full-time and part-time
production, development, and exploration
workers of the type reported in item 7 A, line 1.
EXCLUDE
• Hours worked by employees of contractors or
subcontractors
• Hours of proprietors or partners

MI-21101(I) (10-13-2011)

Page 4

Part D – Employer’s Cost For Fringe Benefits
MULTI-ESTABLISHMENT COMPANIES ONLY
If any of the items are maintained in your records only at
a company level, allocate their costs to the mining establishment. You may distribute the total based on the ratio
of the payroll of each mining 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.
Include employer’s cost for legally required programs
and programs not required by law.
Line 1 - Health Insurance – Insurance premiums on
hospitals, medical plans, and single service plans such
as dental, vision, and prescription drug plans. Include
premium equivalents for self-insured plans and fees paid
to third party administrators (TPAs). Do not include
employee contributions.
Line 2 - Pension plans

Report the value of all inventories that are attributable to
the establishment’s operations regardless of where the
inventories are held or stored.
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 item 9 B,
line 4.
Part B, line 1 – Crude Petroleum, including
Lease Condensate
INCLUDE
• Stocks of raw products awaiting treatment or
processing that were produced at this
establishment
• Stockpiles of products ready for shipment

a. Defined benefit pension plans – Costs for
both qualified and unqualified defined pension
plans. Pension plans that specify the benefit to
be paid to employee upon retirement, generally
either as a specified 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.
b. Defined contribution plans – Costs under
defined contribution plans. 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 profits
sharing plans, money purchase (e.g., 401k,
403b) and stock bonus plans (e.g., ESOPs).
Line 3 - Other – Other fringe benefits (e.g., Social
Security, workers’ compensation insurance,
unemployment tax, state disability insurance programs,
life insurance benefits, Medicare).
Item 9 – INVENTORIES

Part B, line 2 – Supplies, Parts, Fuels, etc.
INCLUDE cost of items to be used for extracting
or beneficiating
Part B, line 4 – LIFO Reserve
LIFO reserve represents the excess of current
period cost over the LIFO carrying value. LIFO
reserve is the difference between the current cost
(e.g., FIFO) of inventories (gross value) and the
LIFO carrying value (net value).
Item 13 – CAPITAL EXPENDITURES
Report the actual capital outlays during 2012, not
the final value of buildings or other structures
completed or equipment put in place during the
year. (These expenditures are of the type for
which depreciation or amortization accounts are
ordinarily maintained.)
• Capital expenditures during 2012 may be
determined by the following computation:
(a) cost of additions completed during the year, plus
(b) work-in-progress at the end of the year, minus

MULTI-ESTABLISHMENT COMPANIES ONLY

(c) work-in-progress at the beginning of the year.

If this establishment is part of a multi-establishment
company, assign to each establishment those inventories
that the establishment is responsible for as if it owned
them. In completing the report of a mining establishment
or sales branch, INCLUDE those inventories that are
held elsewhere, such as a warehouse operated by your

MI-21101(I) (10-13-2011)

company or a public warehouse. The inventories of an
operating establishment held elsewhere should not be
reported on the report of the warehouse where they may
be actually stored. Inventories should not be duplicated
on establishment reports.

Page 5

• INCLUDE labor and installation costs whether on
contract or by your own forces
• EXCLUDE the cost of maintenance and repairs
charged as current operating expense.

Part A – Capital Expenditures for New and
Used Buildings, Structures,
Machinery, and Equipment

• Capitalized expenditures for entries, shafts, rail
and other road construction, test boring,
surveying, etc.

INCLUDE

• Capitalized expenditures for oil and gas field
exploration and for drilling oil, gas, dry, and
service wells through completion of the well.

• Buildings and structures directly related to
mineral exploration, development, and
production
• Machinery, such as hoists, cranes, crushers,
separators, and power plants
• Values from construction by your own
employees, where capitalized

Item 14 – RENTAL PAYMENTS
Report rental payments made to other companies
for use of depreciable assets such as buildings,
other structures, machinery, and equipment.
Include rental payments for land.

• Exploration, development, and production
machinery; transportation and office equipment
• Equipment such as excavators, loaders,
locomotives, tractors, hoists, drills,
compressors, pumps, and processing plant
machinery, as well as furniture and fixtures for
offices, cafeterias, and change rooms
• Value of equipment produced and used at this
establishment
• All production, loading, transportation, and
similar equipment for use at the operation
• Automobiles, trucks, and similar equipment
• Report all purchases of computers and
peripheral data processing equipment
• Replacements as well as additions to new
capacity
• Value of improvements and capitalized repairs
to machinery and equipment including those
done to assets transferred from other
establishments of this company
• Expenditures at this establishment for old or
existing plants and for second-hand equipment
acquired from others (including U.S.
Government)
• Gross book value of machinery or equipment
transferred from other establishments of your
company
EXCLUDE
• Company houses and general recreational
facilities
• Value of land

MULTI-ESTABLISHMENT COMPANIES ONLY
• If this establishment maintains a tenant
relationship with the parent company or one of
its subsidiaries and pays "rent" for the use of
either its buildings or equipment, exclude the
value of this rent from item 14 , Rental
Payments. Instead, report the gross value of
assets made available to this establishment as a
result of this "rental" agreement in item 13 , as if
the establishment owned them.
• If this establishment uses buildings or equipment
rented directly from other companies, but rental
payments are handled centrally at a company or
division level, report the share of overhead
charged to this establishment or estimate the
share of rental charges appropriate to the
operations of this establishment in item 14 .
Establishments Involved With Leasing
Arrangements for Equipment and/or Buildings
• Report leased equipment according to the type of
lease negotiated with the producer or the lessor.
• Capital Leases (as defined by the Financial
Accounting Standards Board (FASB)) report:
– original cost or market value of that equipment
and building as a value of fixed assets. Include
annual depreciation and retirements charged
against this equipment
– cost (at market value) of acquisitions of building
and equipment during the year as a capital
expenditure and include it in the end-of-year
assets and charge the first year depreciation
(and retirements, if any)
• Operating Leases

Part B – Capital Expenditures for Mineral
Exploration and Development

– report the periodic payments made to the
producer or lessor in the rental section (item 14 ).

INCLUDE

– EXCLUDE the value of the building and
equipment as assets, capital expenditures,
depreciation, or retirements.

• All intangible development and exploration
outlays that were charged to a capital or Office
of Minerals Exploration account

MI-21101(I) (10-13-2011)

Page 6

Part A – Rental Payments for Buildings and
Other Structures

• Fuels and electric energy consumed, or cost of
products resold

INCLUDE rental payments for the land on which
the buildings and other structures stand.

• Contract work

Part B – Rental Payments for Machinery and
Equipment

• Supplies received during 2012 that were not
consumed

INCLUDE rental payments for all production,
loading, and transportation machinery and
equipment for use at the operation.

• Services such as advertising, telephone, fax,
cable, insurance, development, and research
rendered by other establishments

Item 15 – MINERAL PROPERTY EXPENSES
INCLUDE

• Services of engineering, management,
marketing, legal, and other professional
consultants, etc.

• Expenses for oil and gas development and
exploration charged to current accounts, such as:

• Depreciation and depletion charges against
plant and equipment

EXCLUDE

– all supplies, machinery, equipment, parts,
fuel, power, etc., used for development or
exploration (whether purchased or received
from other establishments of your company)
and charged as current operating expenses

• Rent and rental allowances, interest
payments, royalties, and use of patent fees

– cost of maintenance and repairs associated
with development or exploration activity that
is charged to current accounts

• Extraordinary losses such as fire and flood

• Supplies, parts, or machinery produced at this
establishment
• Labor costs of your employees (report these
labor costs in items 7 and 16 C, line 1)

• Labor costs whether on a contract basis or by
your own forces associated with exploration
and development

MULTI-ESTABLISHMENT COMPANIES
If supplies, gas purchased for gas lift, machinery
installed, fuels, and electric energy are received
from other establishments of your company,
check the cost against the values reported by the
establishment transferring the supply (see
instructions for multi-establishment
companies on page 3). Add freight and other
direct handling charges.

• Intangible development and exploration
outlays charged to a current account
EXCLUDE lease rents.
Item 16 – SELECTED EXPENSES
Part A – Selected Production Related Costs
INCLUDE

Line 1 – Cost of Supplies Used, Minerals
Received for Preparation, and
Purchased Machinery Installed

• All materials received for consumption
• Costs chargeable to the operation whether
borne by the operator or some other party
holding a working interest in the property

INCLUDE
The following list is shown only as an example; it
should not be considered a complete list.

• Items charged to both the current and capital
accounts
• Items consumed during 2012 although
purchased earlier
• Gas purchased from other for gas lift
• Supplies consumed for production, drilling,
development, exploration, maintenance, and
repair of plant and equipment, or in-plant
construction
• Supplies furnished without charge to contractors
or sold to employees for use on the oil and gas
properties covered by this report

MI-21101(I) (10-13-2011)

– bearings
– belting and screen cloth
– bolts, screws, and nuts
– brake blocks and linings
– carbon and graphite brushes
– cement
– chemical reagents
– dies, jigs, and fixtures
– drill bits and accessories
– explosives
– first aid and safety supplies
– floor gratings
– forgings and castings
– fuses

Page 7

– industrial diamonds
– jacks
– lubricating oils
– lumber and timber
purchased
– packaging materials
– piling
– pipe and fittings
– plates and sheets
– rail and accessories
– rods and bars
– roof bolts
– stationary, stamps,
and office supplies

– gears and pinions
– grinding balls and rods
– hammers
– hand tools
– hardware
– headlights and lamps

– track accessories
– water purchased
– welding rods,
electrodes, and
acetylene
– wire, cable and
chain

• All new and used machinery, equipment, and
parts installed whether purchased or received
from other establishments of your company
• Physical goods used or put into production
• Gas purchased or rented for gas lift and
repressuring
EXCLUDE services used or overhead charges.
Report services performed for you by others in
item 16 A, line 5.
Line 2 – Cost of Products Bought and Sold
As Such Without Further Processing
INCLUDE
• Cost of all products bought and resold in the
same condition as when purchased

companies or received from other establishments
of your company.
EXCLUDE value of electricity generated and used
at this establishment, but report its quantity in
item 16 B, line 2.
Line 5 – Cost of Mineral Contract Work
Done for You by Others
INCLUDE
• Payments for supplies and equipment furnished
by the contractor incidental to the contract work
as well as payments to drilling contractors and
subcontractors
• Payments for services of contractors and their
labor forces for remedial and maintenance
services, geophysical exploration, and other oil
and gas operations
• An estimate of the value of the service if part of
the payment to a contractor was in oil and gas
produced or lease working interest
Part B – Quantity of Electricity

• Total value of all products resold in item 22 on
the line for "Resales"

Report all quantities of electricity in thousands of
kilowatthours.

EXCLUDE oil or gas purchased for resale.

Line 1 – Purchased Electricity

Line 3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation
of Electricity

Report the quantity of electricity for which the
cost is reported in item 16 A, line 4.

Report the total amount actually paid or payable
for all purchased fuels consumed.

Line 2 – Generated Electricity

INCLUDE
• Fuels consumed at this establishment, but
produced at another establishment of your
company, in item 16 A, line 3 and item 18 .
Assign commercial values to them
• Fuel used to power on-site trucks, forklifts, or
motor vehicles
• Coal, coke, natural and manufactured gas,
gasoline, wood, purchased steam, and all other
fuels

When a figure is reported on this line, 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 worked in
the figures reported in item 7 and the cost of
fuels used to generate electricity, in item 16 A,
line 3 and item 18 .
INCLUDE energy generated at the drilling site that
was used for lighting or other purposes.
Line 3 – Electricity Sold or Transferred
INCLUDE

EXCLUDE
• Gas purchased for gas lift
• Crude petroleum and natural gas produced at
this establishment and used for power or heat
(Report this item 18 , lines 8 and 9.)

• Quantity of electric energy that was also
included in item 16 B, lines 1 and 2, but was
sold to other companies or transferred to other
establishments of your company
• Value of electricity sold in item 22 on "All other
products" line

Line 4 – Cost of Purchased Electricity
Report total amount actually paid or payable for
electric energy purchased during 2012 from other

MI-21101(I) (10-13-2011)

Page 8

Part C – Other Operating Expenses Paid by This
Establishment

• Cost of repair and maintenance of any leased
property if the establishment assumes the cost

INCLUDE

EXCLUDE

• Costs for each of these services purchased from
other companies that are paid directly by this
establishment

• Extensive "repairs" or reconstruction that is
capitalized. Report these as a capital expenditure
in item 13

• Expenses normally considered nonproduction
related costs

• Costs incurred directly by the establishment in
using its own work force to perform repairs and
maintenance work

EXCLUDE
• Salaries paid to employees of this establishment
for any of the specified services
• The cost of mining activities contracted or
subcontracted to others and reported in
item 16 A, line 5
Line 2 – Expensed Equipment
All expenses for purchased computer hardware
and supplies

• Repairs and maintenance provided by the
building or machinery owner as part of the
rental contract
Line 8 – Purchased Advertising and
Promotional Services
INCLUDE cost of advertising services purchased
from other companies including payments for
printing, media coverage, and other advertising
services and materials

Line 3 – Expensed Purchases of Software

EXCLUDE all salaries paid to employees of this
establishment for advertising work

Purchased computer services (software, data
transmission, processing services, web design,
etc.)

Line 9 – Purchased Professional and
Technical Services

Line 4 – Data Processing and Other
Purchased Computer Services
EXCLUDE services provided by other establishments of this company (such as a separate
central data processing unit)

INCLUDE business and property taxes
EXCLUDE income taxes
Item 17 – DETAILED COST OF MATERIALS,
PARTS, AND SUPPLIES
INCLUDE

Line 5 – Purchased Communication
Services
INCLUDE the total cost of purchased telephone,
data transmission, telegraph, telex, photo transmission, facsimile (FAX), paging cellular
telephone, on-line access and related services
actually paid or payable during the year.
Line 6 – Purchased Repairs and Maintenance to Buildings and/or
Machinery and Equipment
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

MI-21101(I) (10-13-2011)

• Separate figures for each item listed, unless it is
an integral part of another piece of equipment
and is not recorded separately. Then the item
may be reported with the total cost of that
equipment.
• Amounts actually paid or payable after
discounts; include freight and direct charges
incurred in acquiring the quantities of the listed
items during 2012
• Values as described in instructions for
multi-establishment companies on page 3
for supply items transferred from other
establishments of this company
Line 1 – Purchased Machinery Installed
INCLUDE
• All new and used machinery and equipment
that were purchased, or that were received
from other establishments of your company
whether charged to current or capital accounts

Page 9

• Machinery charged to the capital account in
item 13 A, as well as here
EXCLUDE such items as casing, tubing, and pipe,
but report them in item 17 , line 7.
Item 18 – FUELS USED
INCLUDE
• Quantities of crude petroleum and natural gas
produced and used for power or heat at the
operations covered by this report in lines 8 and 9
• Fuels that were purchased or transferred from
outside of the defined boundaries of the
establishment where they were consumed, for
the production of heat, power, or generated
electricity
• All fuels purchased from other companies or
transferred from other establishments of your
company and used at this establishment

– fishing for tools
– flooding and water injection
– general oil field contracting
– hydraulic fracturing
– installing production equipment
– lease maintenance
– oil and gas well shooting
– perforating well casing
– pipe testing
– plugging wells
– reworking wells
– rolling pipe, leveling, etc.
– roustabout work
– running, cutting, and pulling casing,
tubes or rods
– saltwater disposal systems
– sandblasting pipelines
– servicing wells
– vacuum truck service
– water well drilling (on leases)
– well surveying and well logging

EXCLUDE gas purchased for gas lift.

Item 2 – PHYSICAL LOCATION
(OFFSHORE OPERATIONS)

Cost is delivered cost, the amount paid or payable
after discounts, including freight and other direct
charges incurred by the establishment in
acquiring the fuels.

If this establishment covers offshore operations,
refer to the instructions below and mark (X) the
appropriate offshore area in item 2 .

Conversions:
• Fuel oil: 42 gallons = 1 barrel
• Natural gas: 10,000 therms = 1 million cubic feet
• Manufactured gas: 6,000 therms = 1 million
cubic feet
Item 22 – DETAIL OF SALES, SHIPMENTS,
RECEIPTS, OR REVENUE
Line 7 – Other Oil and Gas Field Services
INCLUDE
– abandoning wells
– acidizing and other chemical treatment
– building rigs
– building offshore drilling islands
– cementing wells
– cleaning out, bailing out, or swabbing wells
– clearing locations
– crane work – on leases
– dirt work, oil and gas
– dredging canals and drive keyways
– drilling in, spudding in and tailing in
– drilling rat holes and mouse holes
– erecting, cleaning, repairing, or dismantling
lease tanks
– excavating slush pits or cellars
– exploration, excluding geophysical
mapping and surveying

MI-21101(I) (10-13-2011)

State offshore includes the areas extending from
the coastline up to 3 geographical miles distance
except for Texas and Florida, which extend 3
marine leagues from the coastline in the Gulf of
Mexico.
INCLUDE with Alaska, Louisiana, Texas, and
California offshore, operations on all those State
offshore leases and all Federal offshore leases
defined by the State plane coordinate systems.
For Florida, both State and Federal offshore
areas are differentiated into either Northern Gulf
of Mexico or Atlantic waters.
Alaska Offshore
INCLUDE
• Alaska Federal
• Alaska State (including Upper Cook inlet even
though these waters are legally inland)
California Offshore
INCLUDE
• California Federal areas defined by State plane
coordinate system (Channel Islands Zones 6A,
B, C, D, and E)
• California State

Page 10

Louisiana Offshore
INCLUDE
• Louisiana Federal areas defined by State plane
coordinate system
• Louisiana State
Texas Offshore
INCLUDE
• Texas Federal areas defined by State plane
coordinate system
• Texas State
Atlantic Offshore
INCLUDE
• Atlantic Federal
• New Hampshire State
• Maine State
• Massachusetts State
• Connecticut State
• New York State
• New Jersey State
• Delaware State
• Maryland State
• Virginia State
• North Carolina State
• South Carolina State
• Georgia State
• Florida State (see map on page 12)

Northern Gulf of Mexico Offshore
INCLUDE
• Northern Gulf of Mexico Federal Areas defined
by the Universal Transverse Mercator
Coordinate System (including areas generally
South of the State plane coordinate systems of
Louisiana and Texas)
• Mississippi State
• Alabama State
• Florida State (see map on page 12)

Pacific Offshore
INCLUDE
• Pacific Federal areas defined by Universal
Transverse Mercator Coordinate System
• Oregon State
• Washington State

MI-21101(I) (10-13-2011)

Page 11

OFFSHORE AREA MAP

80

129
50
136

64

CALIFORNIA (Channel Islands
Zones 6A, B, C, D, and E
plus State offshore waters.)

NORTHERN
GULF OF MEXICO
TEXAS (State plane
OFFSHORE
coordinate systems areas
plus State offshore waters.)

LOUISIANA (State plane
coordinate systems areas
plus State offshore waters.)

NOTE: This map demarcates establishment boundaries for the statistical purpose of the Census of Mineral
Industries. It is in no way intended to imply legal boundaries between individual States or between the
United States and other countries.

MI-21101(I) (10-13-2011)

Page 12

Attachment B
MI-21102(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(10-05-2011) Draft 2

U.S. CENSUS BUREAU

2012 ECONOMIC CENSUS
Mining Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS FOR REPORTING
NATURAL GAS LIQUIDS PLANTS
(FORM – 21102)
We estimate that it will take from 2 to 10 hours to
complete this form, with almost 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 0607-0897, 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
0607-0897" 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 –

WHO SHOULD REPORT?
• A separate report must be filed for each
mineral establishment operated by the
company during any part of 2012. This includes
natural gas liquids plants under construction.
The report should be completed by the
operator of the establishment, whether
the operator is the owner or is operating it
under lease or contract.
• If you have not received forms to cover each
of your operations, call or write the Census
Bureau, describing the activity at the
establishments for which you are requesting
forms.
• If this questionnaire does not pertain to your
type of activity, complete all appropriate
items, such as employment, payroll,
shipments, etc., of this report. Describe your
activities in the Remarks section.

• Visit our website at www.census.gov/econhelp, or

WHAT IS A MINERAL ESTABLISHMENT?

• Call 1-800-233-6136 for toll-free assistance,
7:30 a.m. to 4:30 p.m., Eastern Time, Monday
through Friday, or

• A mineral establishment is a single physical
location where mineral operations are
performed. It represents a mine, group of
wells, preparation plant, or natural gas liquids
plant.

• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001
Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form
with any correspondence.
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
questionnaire.
Report all value figures in thousands of dollars, total
number of hours worked by mining, production,
development and exploration workers in thousands
of hours, and all electricity quantity figures in
thousands of kilowatthours for the mining
establishment.

• Report on a gross basis for all gas processed
and all products of the natural gas liquids
plant. In addition, report all other data of the
plant, including operating costs, capital, and
gross assets on a gross basis for facilities
operated by you.
HOW TO REPORT FOR ESTABLISHMENTS
WITH NO PRODUCTION
Return a completed report for each of your
company’s mineral establishments that had no
production during 2012. Enter "0" in item 22 .
Report information in the appropriate items, such
as custodial employees, inventories, assets, or
capital expenditures.

• 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.

WHAT ACTIVITIES SHOULD BE REPORTED?
INCLUDE
• Operations of the natural gas liquids plant
• Other associated activities when carried on at
the same physical location such as:

• Specify in the certification, item 30 , the exact
period that the report covers.

– generating energy for the plant (include a
central power plant serving two or more mineral
establishments with the one for which the
power plant furnishes the most electric energy)
– maintenance of plant and equipment
– receiving, shipping, storage, research, record
keeping, health, safety, cafeteria, and other
services
EXCLUDE
• Operation of company stores, boardinghouses,
bunkhouses, and recreational facilities
• Separate sales branches, research laboratories,
and general administrative offices. Report these
on the appropriate Census of Business, Census
of Manufactures, or central office or auxiliary
forms

MULTI-ESTABLISHMENT COMPANIES ONLY
If any of the items requested are maintained in
your records only at a divisional or company
level, allocate their costs to each establishment
for which you received a questionnaire. When
determining transfer values of products and
materials from one establishment to another
(interplant transfers), include, in addition to direct
costs of production, a reasonable proportion of
"all other costs (company overhead) and profits."
The establishments receiving such transfers
should report them as purchased natural gas
liquids received for further processing, supplies,
fuels, or electric energy at the same value plus
cost of freight and other direct handling charges.
(See item 16 .)
DETAILED INSTRUCTIONS FOR SELECTED ITEMS

• Field dehydration and pressure maintenance
plants where the liquid extraction operations are
not conducted. Report these plants on form
MI-21101.

Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE

• Petroleum refining operations. Report these
operations on a manufacturing form.

INCLUDE

Part A – Value of Products Shipped

• All products physically shipped from this
establishment during 2012

WHAT PERIOD SHOULD EACH REPORT
COVER?

• Receipts for services

• Each report should cover the calendar year 2012.

• Value of resales

• If book records are not on a calendar-year basis,
carefully prepared estimates are acceptable.

• Other miscellaneous receipts

• If your fiscal year covers at least 10 months of
calendar-year 2012, 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.)

• Freight and excise taxes
• Nonoperating income such as interest
dividends, or the sale of fixed assets
Part B – Value of Products Exported
Report as exports those shipments going directly
for export including shipments to foreign
subsidiaries or foreign divisions of your company
and their affiliates.

• If an establishment began to operate or ceased
to operate during 2012, report only the part of
the year that the establishment was in
operation.

MI-21102(I) (10-05-2011)

EXCLUDE

Page 2

Line 1 – Number of Mining, Production,
Development, and Exploration Workers

INCLUDE
• Shipments of your products to export firms and
to other customers who export these items

INCLUDE
• Workers (up through the working-supervisor level)
engaged in services closely associated with
production and development operations such as:

• Sales to the U.S. government to be shipped to
foreign nations under military and economic
assistance programs

– manual work
– tool use and machine operation
– materials and products, loading and hauling
– plant properties care
– storage, shipping, maintenance, repair,
and guard services
– auxiliary production for own use
(e.g., power plant)
– record keeping
– regular maintenance and repairs

• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and
U.S. Possessions
EXCLUDE sales to the U.S. Government overseas
Item 7 – EMPLOYMENT AND PAYROLL
Part A – Number of Employees
INCLUDE

EXCLUDE

• All full-time and part-time employees on the
payroll of this establishment during any part of
the pay period that includes the 12th of March

• Supervisory employees above the
working-supervisor level

• Persons on paid sick leave, paid holidays, and
paid vacations

• Employees of contractors

• Officers of the establishment, if a corporation

Line 2 – All Other Employees

• Persons at a general office serving two or more
plants if located at or near this establishment

INCLUDE
• Nonproduction personnel at this establishment
engaged in supervision above the workingsupervisor level and employees engaged in
activities such as:

• A distribution of those who work in units that
serve manufacturing, distribution, or
construction operations also carried on at this
establishment in addition to the mineral
operation (examples: medical staff, yard
persons). Also, distribute the earnings and
hours worked of these employees among the
respective establishments

– sales, advertising, purchasing, finance
– highway trucking and other transportation
– credit, collection, executive, legal, clerical, and
routine office functions
– personnel (including cafeteria, medical, etc.)
– professional (engineers, geologists, etc.) and
technical work

EXCLUDE
• Members of Armed Forces and pensioners
carried on your active payrolls

• Force-account construction employees on your
payroll engaged in construction of major
additions or alterations to your facilities that are
utilized as a separate workforce

• Proprietor or partners, if an unincorporated
concern
• Full-time or part-time employees working at this
establishment whose payroll was filed under an
employee leasing company’s Employer
Identification Number (EIN)
• Those who worked at the mine but were on the
payroll of another employer (such as employees
of contractors)
• Workers at petroleum refineries and other
manufacturing plants, company stores,
boardinghouses, bunkhouses, and recreational
centers

MI-21102(I) (10-05-2011)

EXCLUDE employees of contractors.
Part B – Payroll
Report the gross earnings paid in calendar year
2012 to employees of this establishment prior to
such deductions as employee’s Social Security
contributions, withholding taxes, group insurance
premiums, union dues, and savings bonds.
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.

Page 3

Part D – Employer’s Cost For Fringe Benefits

INCLUDE
• Commissions, dismissal pay, and paid bonuses
• Employee contributions to pension plans such as
a 401(k) plan
• Vacation and sick-leave pay
• Cash equivalent of compensation paid in kind
such as:
– board and housing
– payments in the form of shared profits and
special stock purchases that are subject to
withholding tax

If any of the items are maintained in your records only at
a company level, allocate their costs to the mining establishment. You may distribute the total based on the ratio
of the payroll of each mining 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.
Include employer’s cost for legally required programs
and programs not required by law.

• Salaries of officers of this establishment, if a
corporation

Line 1 - Health Insurance – Insurance premiums on
hospitals, medical plans, and single service plans such
as dental, vision, and prescription drug plans. Include
premium equivalents for self-insured plans and fees paid
to third party administrators (TPAs). Do not include
employee contributions.

• The spread on stock options tax are taxable to
employee wages
EXCLUDE
• Payments to proprietor or partners, if an
unincorporated concern

Line 2 - Pension plans

• Payments to members of Armed Forces and
pensioners carried on your active payroll
• Royalty payments to unions
Part C – Number of Hours Worked by Mining,
Production, Development, and
Exploration Workers
An hour worked is defined as the work of one
person for 1 hour. Report figures from actual
records of hours worked wherever available. If
no records of hours worked were kept, estimate
hours worked from payroll or other records.

a. Defined benefit pension plans – Costs for
both qualified and unqualified defined pension
plans. Pension plans that specify the benefit to
be paid to employee upon retirement, generally
either as a specified 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.
b. Defined contribution plans – Costs under
defined contribution plans. 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 profits
sharing plans, money purchase (e.g., 401k,
403b) and stock bonus plans (e.g., ESOPs).

INCLUDE
• All hours worked or paid (except hours paid
for vacations, holidays, or sick leave)
• Overtime hours (report actual hours worked,
not straight-time equivalent hours)
• Actual hours worked by an employee who
elects to work during a vacation period
• All hours worked at this establishment for the
entire year by all full-time and part-time
production, development, and exploration
workers of the type reported in item 7 A, line 1.
EXCLUDE
• Hours worked by employees of contractors
• Hours of proprietors or partners

MI-21102(I) (10-05-2011)

MULTI-ESTABLISHMENT COMPANIES ONLY

Page 4

Line 3 - Other – Other fringe benefits (e.g., Social
Security, workers’ compensation insurance,
unemployment tax, state disability insurance programs,
life insurance benefits, Medicare).

Establishments Involved With Leasing
Arrangements for Equipment and/or Buildings

Item 9 – INVENTORIES
MULTI-ESTABLISHMENT COMPANIES ONLY
If this establishment is part of a multi-establishment
company, assign to each establishment those inventories
that the establishment is responsible for as if it owned
them. In completing the report of a mining establishment
or sales branch, INCLUDE those inventories that are
held elsewhere, such as a warehouse operated by your
company or a public warehouse. The inventories of an
operating establishment held elsewhere should not be
reported on the report of the warehouse where they may
be actually stored. Inventories should not be duplicated
on establishment reports.
Part B, line 1 – Finished Products and
Work-In-Process
INCLUDE

• Report leased equipment according to the type of
lease negotiated with the producer or the lessor.
• Capital Leases (as defined by the Financial
Accounting Standards Board (FASB)) report:
– original cost or market value of that equipment
and building as a value of fixed assets. Include
annual depreciation and retirements charged
against this equipment
– cost (at market value) of acquisitions of building
and equipment during the year as a capital
expenditure and include it in the end-of-year
assets and charge the first year depreciation
(and retirements, if any)
• Operating Leases

• Stocks of raw products awaiting processing
that were produced at this plant

– report the periodic payments made to the
producer or lessor in the rental section (item 14 ).

• Stockpiles of products ready for shipment

– EXCLUDE the value of the building and
equipment as assets, capital expenditures,
depreciation, or retirements.

Part B, line 2 – Supplies, Parts, Fuels, etc.
INCLUDE
• Inventories of natural gas and natural gas
liquids received from other establishments for
processing

Parts A and D – Gross Value of Depreciable
Assets
Report the acquisition cost (not current market
value) of depreciable assets for which
depreciation or amortization reserves are
maintained.

• Cost of items to be used for processing
Part B, line 4 – LIFO Reserve

• For new construction or other improvement
projects in progress but not yet complete, include:

LIFO reserve represents the excess of current
period cost over the LIFO carrying value. LIFO
reserve is the difference between the current cost
(e.g., FIFO) of inventories (gross value) and the
LIFO carrying value (net value).

– cumulative capital expenditures for such
projects already in place at the beginning and
end of the year, respectively, in items 13 A and
13 D

Item 13 – ASSETS, CAPITAL EXPENDITURES,
RETIREMENTS, DEPRECIATION
MULTI-ESTABLISHMENT COMPANIES ONLY
• If this establishment maintains a tenant
relationship with the parent company or one of
its subsidiaries and pays "rent" for the use of
either its buildings or equipment, exclude the
value of this rent from item 14 , Rental
Payments. Instead, report the gross value of
assets made available to this establishment as a
result of this "rental" agreement in item 13 , as if
the establishment owned them.

• If the establishment was acquired during the year,
report the value at the end of the year (item 13 D)
as your purchase cost adjusted for capital
expenditures (item 13 B) and deductions (item 13
C) since the time of purchase. Include used assets
purchased during the year at their market value at
the time of transfer rather than at original book
value.
• If the establishment was sold by your company
during the year, report the gross value at the
beginning of the year (item 13 A) as its acquisition
cost. Also report this acquisition cost plus capital
expenditures that may have occurred since the
beginning of the year and the time of sale in item
13 C.

• If this establishment uses buildings or equipment
rented directly from other companies, but rental
payments are handled centrally at a company or
division level, report the share of overhead
charged to this establishment or estimate the
share of rental charges appropriate to the
operations of this establishment in item 14 .

MI-21102(I) (10-05-2011)

– expenditures capitalized for these projects
during 2012 in item 13 B

Page 5

• Report gross assets for the end of the year
consistently with the gross assets at the beginning
of the year and the annual asset changes during
the year. Item 13 A plus 13 B, minus 13 C
equals 13 D.

• Automobiles, trucks, and similar equipment

Part B – Capital Expenditures

EXCLUDE

Report the actual capital outlays during 2012, not
the final value of buildings or other structures
completed or equipment put in place during the
year. (These expenditures are of the type for
which depreciation or amortization accounts are
ordinarily maintained.)

• Company houses and general recreational
facilities

• Report all purchases of computers and
peripheral data processing equipment
• Replacements as well as additions to new capacity

• Value of land
• The cost of maintenance and repairs charged as
current operating expense.

• Capital expenditures during 2012 may be
determined by the following computation:
(a) cost of additions completed during the year, plus

Part C – Total Retirements and Disposition of
Depreciable Assets
INCLUDE

(b) work-in-progress at the end of the year, minus

• Gross value of assets sold, retired, scrapped,
destroyed, abandoned, etc., during the year at
their acquisition cost

(c) work-in-progress at the beginning of the year.
INCLUDE
• Labor and installation costs whether on contract
or by your own forces
• Replacements as well as additions to capacity
for new depreciable assets

• Value of assets transferred to other
establishments of your company at their
acquisition cost, rather than current market
value
EXCLUDE charges to depreciation or amortization
reserves.

• Value of improvements and capitalized repairs
to machinery and equipment including those
done to assets transferred from other
establishments of this company

Part E – Normal Depreciation Charges
Report the reduced value of assets (reported in
item 13 D) brought about through use, mineral
extraction, gradual obsolescence, or the effect of
the elements (decay or corrosion) for 2012 only.

• Expenditures at this establishment for old or
existing plants and for secondhand equipment
acquired from others (including the U.S.
Government)
• Gross book value of machinery or equipment
transferred from other establishments of your
company

INCLUDE charges against assets acquired or
completed during the year.

• Buildings and structures directly related to
production

Item 14 – RENTAL PAYMENTS
Report rental payments made to other companies
for use of depreciable assets such as buildings,
other structures, machinery, and equipment.
Include rental payments for land.

• Machinery, such as hoists, cranes, and power
plants
• Values from construction by your own
employees, where capitalized
• Production machinery; transportation and office
equipment
• Equipment such as excavators, loaders,
locomotives, tractors, hoists, drills,
compressors, pumps, and plant machinery, as
well as furniture and fixtures for offices,
cafeterias, and change rooms
• Value of equipment produced and used at this
establishment
• Plant equipment

MI-21102(I) (10-05-2011)

Page 6

If this establishment is part of a multipleestablishment company or is involved with leasing
arrangements, see special instructions on page 5.

Item 16 – SELECTED EXPENSES
Part A – Selected Production Related Costs

Line 1 – Cost of Supplies Used, Natural Gas
and Liquids Processed and
Purchased Machinery Installed

INCLUDE

INCLUDE

• All supplies received for consumption

The following list is shown only as an example; it
should not be considered a complete list.

• Items charged to both the current and capital
accounts
• Items consumed during 2012 although purchased
earlier
• Natural gas received for processing
• Natural gas liquids received for further processing
• Supplies consumed for production, maintenance,
and repair of plant and equipment, or in-plant
construction
• Supplies furnished without charge to contractors
or sold to employees for use at this establishment
• Fuels and electric energy consumed
• Contract work
EXCLUDE
• Items received during 2012 that were not
consumed
• Services such as advertising, telephone, fax,
cable, insurance, and research rendered by
other establishments

– industrial diamonds
– jacks
– lubricating oils
– lumber and timber
purchased
– packaging materials
– picks
– piling
– pipe and fittings
– plates and sheets
– rail and accessories
– rods and bars
– roof bolts
– stationary, stamps,
and office supplies
– track accessories
– water purchased
– welding rods,
electrodes, and
acetylene
– wire, cable and chain

• All new and used machinery, equipment, and
parts installed whether purchased or received
from other establishments of your company

• Services of engineering, management,
marketing, legal, and other professional
consultants, etc.

• Physical goods used or put into production

• Depreciation charges against plant and
equipment

EXCLUDE services used or overhead charges.
Report services performed for you by others in
item 16 A, line 5.

• Rent and rental allowances, interest
payments, royalties, and use of patent fees

Line 2 – Cost of Products Bought and Sold As
Such Without Further Processing

• Supplies, parts, or machinery produced at this
establishment

Plants producing natural gas liquids need not
report on this line.

• Extraordinary losses such as fire and flood
• Labor costs of your employees (report these
labor costs in items 7 and 16 C, line 1)

Line 3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation
of Electricity

• A residue gas produced and used for fuel at
this plant. Report this in item 18 , line 8.
MULTI-ESTABLISHMENT COMPANIES
If supplies, gas purchased for gas lift, machinery
installed, fuels, and electric energy are received
from other establishments of your company,
check the cost against the values reported by the
establishment transferring the supply (see
instructions for multi-establishment
companies on page 2). Add freight and other
direct handling charges.

MI-21102(I) (10-05-2011)

– absorption oils
– bearings
– belting and screen cloth
– bolts, screws, and nuts
– brake blocks and linings
– carbon and graphite brushes
– cement
– chemical reagents
– coal spraying oils
– dies, jigs, and fixtures
– drill bits and accessories
– explosives
– first aid and safety supplies
– floor gratings
– forgings and castings
– fuses
– gears and pinions
– grinding balls and rods
– hammers
– hand tools
– hardware
– headlights and lamps

Page 7

Report the total amount actually paid or payable
for all purchased fuels consumed.
INCLUDE
• Fuels consumed at this establishment, but
produced at another establishment of your
company, such as petroleum refinery or oil and
gas field operations in item 16 A, line 3 and item
18 . Assign commercial values to them

• Fuel used to power on-site trucks, forklifts, or
motor vehicles

• Value of electricity sold in item 22 on "All other
products" line

• Anthracite, lignite, bituminous and
subbituminous coal, coke, natural and
manufactured gas, gasoline, wood, purchased
steam, and all other fuels

Part C – 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

Line 4 – Cost of Purchased Electricity
Report total amount actually paid or payable for
electric energy purchased during 2012 from other
companies or received from other establishments
of your company.

• Expenses normally considered nonproduction
related costs
EXCLUDE

EXCLUDE value of electricity generated and used
at this establishment, but report its quantity in
item 16 B, line 2.

• Salaries paid to employees of this establishment
for any of the specified services
• The cost of mining activities contracted or
subcontracted to others and reported in
item 16 A, line 5

Line 5 – Cost of Mineral Contract Work
Done for You by Others
INCLUDE

Line 2 – Expensed Equipment

• Total payments made for contract services
performed during 2012
• Payments for supplies and equipment furnished
by the contractor incidental to the contract work
• An estimate of the value of the service if part of
the payment to a subcontractor was in material
produced

All expenses for purchased computer hardware
and supplies
Line 3 – Expensed Purchases of Software
Purchased computer services (software, data
transmission, processing services, web design,
etc.)

Part B – Quantity of Electricity
Report all quantities of electricity in thousands of
kilowatthours.

Line 4 – Data Processing and Other
Purchased Computer Services
EXCLUDE services provided by other establishments of this company (such as a separate
central data processing unit)

Line1 – Purchased Electricity
Report the quantity of electricity for which the
cost is reported in item 16 A, line 4.

Line 5 – Purchased Communication
Services

Line 2 – Generated Electricity
When a figure is reported on this line, 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 worked in
the figures reported in item 7 and the cost of
fuels used to generate electricity, in item 16 A,
line 3 and item 18 .
Line 3 – Electricity Sold or Transferred
INCLUDE
• Quantity of electric energy that was also
included in item 16 B, lines 1 and 2, but was
sold to other companies or transferred to other
establishments of your company

MI-21102(I) (10-05-2011)

INCLUDE the total cost of purchased telephone,
data transmission, telegraph, telex, photo transmission, facsimile (FAX), paging cellular
telephone, on-line access and related services
actually paid or payable during the year.
Line 6 – Purchased Repairs and Maintenance to Buildings and/or
Machinery and Equipment
Report payments made for all maintenance and
repair work on the buildings and equipment of
this establishment.

Page 8

INCLUDE

Line 1 – Natural Gas Processed

• Repairs for painting, roof repairs, replacing
parts, over-hauling of equipment, and other
repairs chargeable as current operating costs

Quantity

• Cost of repair and maintenance of any leased
property if the establishment assumes the cost
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 8 – Purchased Advertising and
Promotional Services
INCLUDE cost of advertising services purchased
from other companies including payments for
printing, media coverage, and other advertising
services and materials
EXCLUDE all salaries paid to employees of this
establishment for advertising work

Report the volume of gas (raw basis) received for
processing at this establishment from all sources
regardless of the contractual agreement
(processing agreement, fee basis, casing head
gas contract, etc.) covering the processing.
Include carbon dioxide, sulfur, etc. that are
removed in processing.
Cost, including Delivery Cost (Freight In) –
Report:
• Value applicable to the volume reported in the
quantity column
• Purchase price if the gas is purchased at a flat
rate
• Payment to the producer plus an estimated
value for any residue gas returned to the
producer, if the gas is purchased under a
casing head gas contract
• Estimated value as though the gas were actually
purchased, if the quantity of gas received is not
purchased
• Value comprised of the following three elements
regardless of the contractual agreement
(processing agreement, fee basis, casing head
gas contract, etc.) covering the processing
1. producer’s share of products
2. producer’s share of residue gas sales
3. residue gas returned to producers for all
uses and not considered as a purchase by
the producer nor a sale by the plant

Line 9 – Purchased Professional and
Technical Services
INCLUDE business and property taxes
EXCLUDE income taxes
Item 17 – DETAILED COST OF MATERIALS,
PARTS, AND SUPPLIES
INCLUDE
• Amounts actually paid or payable after
discounts; include freight and direct charges
incurred in acquiring the quantities of the listed
items during 2012
• Values as described in instructions for
multi-establishment companies on page 2
for supply items transferred from other
establishments of this company

In developing values for line 1, use known prices
within the general area, if actual prices are not
available.
Line 4 – Purchased Machinery Installed
INCLUDE
• All new and used machinery and equipment
that were purchased, or that were received
from other establishments of your company
whether charged to current or capital accounts
• Machinery charged to the capital account in
item 13 B, as well as here
• Equipment that was installed at the plant as
well as mobile loading and transportation
equipment

MI-21102(I) (10-05-2011)

Page 9

Item 18 – FUELS USED
INCLUDE
• Fuels that were purchased or transferred from
outside of the defined boundaries of the
establishment where they were consumed, for
the production of heat, power, or generated
electricity
• All fuels purchased from other companies or
transferred from other establishments of your
company and used at this establishment
Cost is delivered cost, the amount paid or payable
after discounts, including freight and other direct
charges incurred by the establishment in
acquiring the fuels.
Conversions:
• Fuel oil: 42 gallons = 1 barrel
• Natural gas: 10,000 therms = 1 million cubic feet
• Manufactured gas: 6,000 therms = 1 million
cubic feet
Item 22 – DETAIL OF SALES, SHIPMENTS,
RECEIPTS, OR REVENUE
Report the value on line 1 for all residue gas
delivered (sold and/or returned) including an
estimate for gas sold by producers in those
instances where gas was processed under
processing agreements (title to gas remains with
the producer), etc.
Estimate the values based on rates used in
developing and reporting estimates of values for
item 17 , line 1, natural gas processed.

MI-21102(I) (10-05-2011)

Page 10

Attachment B
MI-21201(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(10-13-2011) Draft 3

U.S. CENSUS BUREAU

2012 ECONOMIC CENSUS
Mining Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS FOR REPORTING
COAL MINING (FORM – 21201)
We estimate that it will take from 2 to 10 hours to
complete this form, with almost 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 0607-0897, 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
0607-0897" 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 –
• Visit our website at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance,
7:30 a.m. to 4:30 p.m., Eastern Time, Monday
through Friday, or
• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001
Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form
with any correspondence.
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
questionnaire.
Report all value figures in thousands of dollars, total
number of hours worked by mining, production,
development and exploration workers in thousands
of hours, and all electricity quantity figures in
thousands of kilowatthours for the mining
establishment.

WHO SHOULD REPORT?
• A separate report must be filed for each
mineral establishment operated by the
company during any part of 2012. This includes
mines under development and processing
plants or tipples under construction. The
report should be completed by the
operator of the establishment, whether
the operator is the owner or is operating it
under lease or contract.
• If you have not received forms to cover each
of your operations, call or write the Census
Bureau, describing the activity at the
establishments for which you are requesting
forms.
• If this questionnaire does not pertain to your
type of activity, complete all appropriate
items, such as employment, payroll,
shipments, etc., of this report. Describe your
activities in the Remarks section at the end of
the form.
WHAT IS A MINERAL ESTABLISHMENT?
A mineral establishment is a single physical
location where mineral operations are performed.
It represents a working or group of workings at a
given locality in which operations are conducted
as a unit or are unified by common management
or joint handling of some parts of the mining or
processing process.
• Individual shafts, openings, or sites should not
necessarily be considered as individual mines.
• Report strip-pit or auger mines and
culm-banks separately from underground
mines, whenever possible.
• Report plants engaged solely in processing
coal mined at other locations separately from
the mines
Examples of mineral establishments are:
– mine only (a mine may be an underground,
strip-pit, auger, culm-bank, or dredge
operation)
– mine and processing plant
– processing plant only
– mines or sites under exploration,
development, or maintenance
– plants under construction

Separate reports are required for lease and land
acquisitions of mineral rights if they are located in
a county different than any establishment
operated. Include a designation of the kind of
mineral expected to be produced. Such
acquisitions may be included in the report of the
nearest operating establishment if the
establishment is located in the same county as the
acquisition and produces the same type of mineral.
HOW TO REPORT FOR ESTABLISHMENTS WITH
NO PRODUCTION
Return a completed report for each of your
company’s mineral establishments that had no
production during 2012. Enter "0" in item 22 . Report
information in the appropriate items, such as
custodial employees, inventories, assets, or capital
expenditures.
WHAT ACTIVITIES SHOULD BE REPORTED?
INCLUDE
• Operations of a mine together with its associated
tipple, shops, auxiliary units, yards, breaker,
washery, or other processing plant, and offices

WHAT PERIOD SHOULD EACH REPORT
COVER?
• Each report should cover the calendar year 2012.
• 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 2012, 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.)
• If an establishment began to operate or ceased to
operate during 2012, 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.
MULTI-ESTABLISHMENT COMPANIES ONLY

• A processing plant not at the site of the mines
served, or operated under separate management
from the mines, together with its associated
shops, yards, auxiliary units, and offices

If any of the items requested are maintained in
your records only at a divisional or company
level, allocate their costs to each establishment
for which you received a questionnaire. When
determining transfer values of products and
materials from one establishment to another
(interplant transfers), include, in addition to direct
costs of production, a reasonable proportion of
"all other costs (company overhead) and profits."
The establishments receiving such transfers
should report them as purchased coal for
processing, supplies, fuels, or electric energy at
the same value plus cost of freight and other
direct handling charges. (See item 16 .)

• Other associated activities when carried on at
the same physical location such as:
– generating energy for the mine or plant (include
a central power plant serving two or more
mines or plants with the one for which the
power plant furnishes the most electric energy)
– maintenance of mine, plant, and equipment
– receiving, shipping, storage, research, record
keeping, health, safety, cafeteria, and other
services
EXCLUDE
• Operation of company stores, boardinghouses,
bunkhouses, and recreational facilities
• Separate sales branches, research laboratories,
and general administrative offices. Report these
on the appropriate Census of Business, Census
of Manufactures, or central office or auxiliary
forms
• Production of coal chemicals, coke, fuel
briquettes, or packaged fuel. Report such
operations on Census of Manufactures form

MI-21201(I) (10-13-2011)

DETAILED INSTRUCTIONS FOR SELECTED ITEMS
Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE
Part A – Value of Products Shipped
INCLUDE
• All products physically shipped from this
establishment during 2012
• Receipts for services
• Value of resales
• Other miscellaneous receipts

Page 2

EXCLUDE
• Freight and excise taxes
• Nonoperating income such as interest
dividends, or the sale of fixed assets
Part B – Value of Products Exported
Report as exports those shipments going directly
for export including shipments to foreign
subsidiaries or foreign divisions of your company
and their affiliates.

• Full-time or part-time employees working at this
establishment whose payroll was filed under an
employee leasing company’s Employer
Identification Number
• Those who worked at the mine but were on the
payroll of another employer (such as employees
of contractors)
• Workers at coke ovens, fuel briquette or
manufacturing plants, company stores,
boardinghouses, bunkhouses, and recreational
centers

INCLUDE
• Shipments of your products to export firms and
to other customers who export these items
• Sales to the U.S. government to be shipped to
foreign nations under military and economic
assistance programs
• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and
U.S. Possessions
EXCLUDE sales to the U.S. Government overseas
Item 7 – EMPLOYMENT AND PAYROLL
Part A – Number of Employees
INCLUDE
• All full-time and part-time employees on the
payroll of this establishment during any part of
the pay period that includes the 12th of March
• Persons on paid sick leave, paid holidays, and
paid vacations
• Officers of the establishment, if a corporation
• Persons at a general office serving two or more
mines if located at or near this establishment
• Employees paid on a per ton, car, or yard basis
• A distribution of those who work in units that
serve manufacturing, distribution, or
construction operations also carried on at this
establishment in addition to the mineral
operation (examples: medical staff, yard
persons). Also, distribute the earnings and
hours worked of these employees among the
respective establishments
EXCLUDE
• Members of Armed Forces and pensioners
carried on your active payrolls
• Proprietor or partners, if an unincorporated
concern

MI-21201(I) (10-13-2011)

Line 1 – Number of Mining, Production,
Development, and Exploration Workers
INCLUDE
• Workers (up through the working-supervisor level)
engaged in services closely associated with
production and development operations such as:
– manual work
– tool use and machine operation
– materials and products, loading and hauling
– mineral properties care
– exploration and development work
– storage, shipping, maintenance, repair,
and guard services
– auxiliary production for own use
(e.g., power plant)
– record keeping
– regular maintenance and repairs
EXCLUDE
• Supervisory employees above the
working-supervisor level
• Employees of contractors
Line 2 – All Other Employees
INCLUDE
• Nonproduction personnel at this establishment
engaged in supervision above the workingsupervisor level and employees engaged in
activities such as:
– sales, advertising, purchasing, finance
– highway trucking and other transportation
– credit, collection, executive, legal, clerical, and
routine office functions
– personnel (including cafeteria, medical, etc.)
– professional (engineers, geologists, etc.) and
technical work
• Force-account construction employees on your
payroll engaged in construction of major
additions or alterations to your facilities that are
utilized as a separate workforce
EXCLUDE employees of contractors.

Page 3

Part B – Payroll
Report the gross earnings paid in calendar year
2012 to employees of this establishment prior to
such deductions as employee’s Social Security
contributions, withholding taxes, group insurance
premiums, union dues, and savings bonds.
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.
INCLUDE

• Overtime hours (report actual hours worked,
not straight-time equivalent hours)
• Actual hours worked by an employee who
elects to work during a vacation period
• All hours worked at this establishment for the
entire year by all full-time and part-time
production, development, and exploration
workers of the type reported in item 7 A, line 1.
EXCLUDE
• Hours worked by employees of contractors
• Hours of proprietors or partners

• Commissions, dismissal pay, and paid bonuses
• Employee contributions to pension plans such as
a 401(k) plan

Part D – Employer’s Cost For Fringe Benefits
MULTI-ESTABLISHMENT COMPANIES ONLY
If any of the items are maintained in your
records only at a company level, allocate their
costs to the mining establishment. You may
distribute the total based on the ratio of the
payroll of each mining 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.

• Vacation and sick-leave pay
• Cash equivalent of compensation paid in kind
such as:
– board and housing
– payments in the form of shared profits and
special stock purchases that are subject to
withholding tax
• Salaries of officers of this establishment, if a
corporation
• The spread on stock options tax are taxable to
employee wages

Include employer’s cost for legally required
programs and programs not required by law.

EXCLUDE

• Payments to members of Armed Forces and
pensioners carried on your active payroll

Line 1 - Health Insurance – Insurance premiums on
hospitals, medical plans, and single service plans such
as dental, vision, and prescription drug plans. Include
premium equivalents for self-insured plans and fees paid
to third party administrators (TPAs). Do not include
employee contributions.

• Royalty payments to unions

Line 2 - Pension plans

• Payments to proprietor or partners, if an
unincorporated concern

• Cost of smithing, explosives, fuses, electric cap
lamps, and mine supplies used in production,
development, and exploration work but charged
to employees and deducted from their wages
(Include this cost in item 16 , line 1, if applicable.)
Part C – Number of Hours Worked by Mining,
Production, Development, and
Exploration Workers
An hour worked is defined as the work of one
person for 1 hour. Report figures from actual
records of hours worked wherever available. If
no records of hours worked were kept, estimate
hours worked from payroll or other records.

b. Defined contribution plans – Costs under
defined contribution plans. 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 profits
sharing plans, money purchase (e.g., 401k,
403b) and stock bonus plans (e.g., ESOPs).

INCLUDE
• All hours worked or paid (except hours paid
for vacations, holidays, or sick leave)

MI-21201(I) (10-13-2011)

a. Defined benefit pension plans – Costs for
both qualified and unqualified defined pension
plans. Pension plans that specify the benefit to
be paid to employee upon retirement, generally
either as a specified 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.

Page 4

Item 13 – ASSETS, CAPITAL
EXPENDITURES, RETIREMENTS,
DEPRECIATION

Line 3 - Other – Other fringe benefits (e.g.,
Social Security, workers’ compensation insurance,
unemployment tax, state disability insurance
programs, life insurance benefits, Medicare).

MULTI-ESTABLISHMENT COMPANIES ONLY
If this establishment maintains a tenant
relationship with the parent company or one of its
subsidiaries and pays "rent" for the use of either
its buildings or equipment, exclude the value of
this rent from item 14 , Rental Payments.
Instead, report the gross value of assets made
available to this establishment as a result of this
"rental" agreement in item 13 , as if the establishment owned them.

Item 9 – INVENTORIES
MULTI-ESTABLISHMENT COMPANIES ONLY
If this establishment is part of a multi-establishment
company, assign to each establishment those
inventories that the establishment is responsible for
as if it owned them. In completing the report of a
mining establishment or sales branch, INCLUDE
those inventories that are held elsewhere, such as
a warehouse operated by your company or a
public warehouse. The inventories of an operating
establishment held elsewhere should not be
reported on the report of the warehouse where
they may be actually stored. Inventories should not
be duplicated on establishment reports.
Report the value of all inventories that are attributable
to the establishment’s operations regardless of where
the inventories are held or stored.
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 item 9 B, line 4.

If this establishment uses buildings or equipment
rented directly from other companies, but rental
payments are handled centrally at a company or
division level, report the share of overhead
charged to this establishment or estimate the
share of rental charges appropriate to the
operations of this establishment in item 14 .
Establishments Involved With Leasing
Arrangements for Equipment and/or Buildings
• Report leased equipment according to the type of
lease negotiated with the producer or the lessor.
• Capital Leases (as defined by the Financial
Accounting Standards Board (FASB)):

Part B, line 1 – Mined Or Quarried Products

– original cost or market value of that equipment
and building as a value of fixed assets. Include
annual depreciation and retirements charged
against this equipment

INCLUDE
• stocks of raw products awaiting treatment or
preparation that were mined at this establishment

– cost (at market value) of acquisitions of
buildings and equipment during the year as a
capital expenditure and include it in the end
of year assets and charge the first year
depreciation (and retirements, if any)

• stockpiles of products (raw, prepared minerals, or
quarried products) ready for shipment
Part B, line 2 – Supplies, Parts, Fuels, Etc.

• Operating Leases

INCLUDE
• stockpiles of minerals received from other
establishments for further processing

– Report the periodic payments made to the
producer or lessor in the rental section (item 14 ).

• cost of items to be used for extracting
or beneficiating

– EXCLUDE the value of the building and
equipment as assets, capital expenditures,
depreciation, or retirements.

Part B, line 4 – LIFO Reserve
LIFO reserve represents the excess of current period
cost over the LIFO carrying value. LIFO reserve is
the difference between the current cost (e.g., FIFO)
of inventories (gross value) and the LIFO carrying
value (net value).

MI-21201(I) (10-13-2011)

Page 5

Parts A and D – Gross Value Of
Depreciable/Depletable
Assets
Report the acquisition cost (not current market
value) of depreciable assets for which depreciation or amortization reserves are maintained.
Also, report the acquisition cost of assets such as
capitalized mineral exploration and development
or acquisition cost for mineral land and rights for
which depreciation, amortization, or depletion
accounts are maintained.
• For new construction or other improvement
projects in progress but not yet complete,
include:

• Capital expenditures during 2012 may be
determined by the following computation:
(a) cost of additions completed during the
year, plus
(b) work-in-progress at the end of the year,
minus
(c) work-in-progress at the beginning of the
year
INCLUDE
• labor and installation costs whether on contract
or by your own forces
• replacements as well as additions to capacity
for new depreciable assets

– cumulative capital expenditures for such
projects already in place at the beginning
and end of the year, respectively, in items
13 A and 13 D

• value of improvements and capitalized repairs
to machinery and equipment including those
done to assets transferred from other
establishments of this company

– expenditures capitalized for these projects
during 2012 in item 13 B

• expenditures at this establishment for old or
existing plants and for secondhand equipment
acquired from others (including the U.S.
Government)

• If the establishment was acquired during the
year, report the value at the end of the year
(item 13 D) as your purchase cost adjusted for
capital expenditures (item 13 B) and deductions
(item 13 C) since the time of purchase. Include
used assets purchased during the year at their
market value at the time of transfer rather than
at original book value.
• If your company sold the establishment
during the year, report the gross value at the
beginning of the year (item 13 A) at its
acquisition cost. Also report this acquisition
cost plus capital expenditures that may have
occurred since the beginning of the year and
the time of sale in item 13 C
• Report gross assets for the end of the year
consistently with the gross assets at the
beginning of the year and the annual asset
changes during the year. Item 13 A plus 13 B
line 4 minus 13 C equals 13 D.
Part B – Capital Expenditures
Report the actual capital outlays during 2012, not
the final value of buildings or other structures
completed or equipment put in place during the
year. (These expenditures are of the type for
which depreciation or amortization accounts are
ordinarily maintained.)

MI-21201(I) (10-13-2011)

• gross book value of machinery or equipment
transferred from other establishments of your
company
EXCLUDE the cost of maintenance and repairs
charged as current operating expense.
Line 1 – Capital Expenditures for New and
Used Buildings, Structures,
Machinery, and Equipment
INCLUDE
• Buildings and structures directly related to
mineral exploration, development, and
production
• Machinery, such as hoists, cranes, crushers,
separators, and power plants
• Values from construction by your own
employees, where capitalized
• Exploration, development, and production
machinery; transportation and office equipment
• Equipment such as excavators, loaders,
locomotives, tractors, hoists, drills,
compressors, pumps, and processing plant
machinery, as well as furniture and fixtures for
offices, cafeterias, and change rooms

Page 6

• Value of equipment produced and used at this
establishment

Part E – Normal Depreciation Charges
Report the reduced value of assets (reported in
item 13 D) brought about through use, mineral
extraction, gradual obsolescence, or the effect of
the elements (decay or corrosion) for 2012 only.

• All mining, loading, transportation, and similar
equipment for use at mines
• Processing plant equipment
• Automobiles, trucks, and similar equipment

INCLUDE charges against assets acquired or
completed during the year.

• Report all purchases of computers and
peripheral data processing equipment
• Replacements as well as additions to new
capacity

Report cost depletion as an allocation of wasting
investment rather than percentage of statutory
depletion used for Federal income tax purposes.

EXCLUDE

Item 14 – RENTAL PAYMENTS

• Company houses and general recreational
facilities

Report rental payments made to other companies
for use of depreciable assets such as buildings,
other structures, machinery, and equipment.
Include rental payments for land.

• Value of land
Line 2 – Capital Expenditures for Mineral
Exploration and Development

MULTI-ESTABLISHMENT COMPANIES ONLY

INCLUDE

If this establishment is part of a multiestablishment company or is involved with
leasing arrangements, see special instructions
on page 5.

• All development and exploration outlays that
were charged to a capital or Office of Minerals
Exploration account
• Capitalized expenditures for entries, shafts, rail
and other road construction, test boring,
surveying, etc.

Item 15 – MINERAL PROPERTY EXPENSES

Line 3 – Capital Expenditures for Mineral
Land and Rights

INCLUDE

Line B – Current Operating Expenses

• Expenses for mineral properties charged to
current accounts, such as:

INCLUDE
• All capital expenditures for acquiring either
undeveloped or developed acreage
• Capitalized lease bonuses and any other outlays
necessary to acquire leases, mineral rights, and
fee lands incident to mineral exploration,
development, or production
Part C – Total Retirements and Disposition
of Depreciable and/or Depletable
Assets

– cost of maintenance and repairs associated
with development or exploration activity that
is charged to current accounts
• Acquisition costs for mineral land and rights
that were not capitalized

INCLUDE

• Cost of royalty payments related to mineral
production

• Gross value of assets sold, retired, scrapped,
destroyed, abandoned, etc., during the year at
their acquisition cost

• Labor costs whether on a contract basis or by
your own forces associated with exploration
and development or the acquisition of mineral
properties

• Value of assets transferred to other
establishments of your company at their
acquisition cost, rather than current market
value
EXCLUDE charges to depreciation or amortization
reserves.

MI-21201(I) (10-13-2011)

– all supplies, machinery, equipment, parts,
fuel, power, etc., used for development or
exploration (whether purchased or received
from other establishments of your company)
and charged as current operating expenses

Page 7

EXCLUDE lease rents reported separately in
item 15 A.

Item 16 – SELECTED EXPENSES
Part A – Selected Production Related Costs

Line 1 – Cost of Supplies Used, Minerals
Received for Preparation, and
Purchased Machinery Installed

INCLUDE

INCLUDE

• All materials received for consumption

The following list is shown only as an example; it
should not be considered a complete list.

• Items charged to both the current and capital
accounts
• Items consumed during 2012 although
purchased earlier
• Coal received from other mines for processing
• Supplies consumed for production, development,
exploration, maintenance, and repair of mine,
plant and equipment, or in-plant construction
• Supplies furnished without charge to contractors
or sold to employees for use at this establishment
• Fuels and electric energy consumed, or cost of
products resold
• Contract work
EXCLUDE
• Supplies received during 2012 that were not
consumed
• Cost of coal mined and also processed at the
establishment in 2012

– industrial diamonds
– jacks
– lubricating oils
– lumber and timber
purchased
– packaging materials
– picks
– piling
– pipe and fittings
– plates and sheets
– rail and accessories
– rods and bars
– roof bolts
– stationary, stamps,
and office supplies
– track accessories
– water purchased
– welding rods,
electrodes, and
acetylene
– wire, cable and chain

• All new and used machinery, equipment, and
parts installed whether purchased or received
from other establishments of your company

• Services such as advertising, telephone, fax,
cable, insurance, development, and research
rendered by other establishments

• Physical goods used or put into production

• Services of engineering, management,
marketing, legal, and other professional
consultants, etc.

EXCLUDE services used or overhead charges.
Report services performed for you by others in
item 16 A, line 5.

• Depreciation and depletion charges against
plant and equipment

Line 2 – Cost of Products Bought and Sold As
Such Without Further Processing

• Rent and rental allowances, interest
payments, royalties, and use of patent fees

INCLUDE

• Supplies, parts, or machinery produced at this
establishment

• Cost of all coal bought and resold in the same
condition as when purchased

• Extraordinary losses such as fire and flood

• Total quantity and value of all coal resold in
item 22 on the line for "Resales"

• Labor costs of your employees (report these
labor costs in items 7 and 16 C, line 1)

Line 3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation of
Electricity

MULTI-ESTABLISHMENT COMPANIES ONLY
If supplies, minerals for processing, machinery
installed, fuels, and electric energy are received
from other establishments of your company,
check the cost against the values reported by the
establishment transferring the supply (see
instructions for multi-establishment
companies on page 3). Add freight and other
direct handling charges.

MI-21201(I) (10-13-2011)

– bearings
– belting and screen cloth
– bolts, screws, and nuts
– brake blocks and linings
– carbon and graphite brushes
– cement
– chemical reagents
– coal spraying oils
– dies, jigs, and fixtures
– drill bits and accessories
– explosives
– first aid and safety supplies
– floor gratings
– forgings and castings
– fuses
– gears and pinions
– grinding balls and rods
– hammers
– hand tools
– hardware
– headlights and lamps

Report the total amount actually paid or payable
for all purchased fuels consumed.
INCLUDE
• Coal consumed at this establishment, but
produced at another establishment of your
company, in item 16 A, line 3 and item 18 .
Assign commercial values to them
Page 8

• Fuel used to power on-site trucks, forklifts, or
motor vehicles

Part B – Quantity of Electricity
Report all quantities of electricity in thousands of
kilowatthours.

• Anthracite, lignite, bituminous and
subbituminous coal, coke, natural and
manufactured gas, gasoline, wood, purchased
steam, and all other fuels

Line 1 – Purchased Electricity

EXCLUDE coal produced and used at this
establishment for heat, power, or the generation of
electricity. Report the quantity in item 18 , line 8.
Line 4 – Cost of Purchased Electricity
Report total amount actually paid or payable for
electric energy purchased during 2012 from other
companies or received from other establishments
of your company.
EXCLUDE value of electricity generated and used
at this establishment, but report its quantity in
item 16 B, line 2.

Report the quantity of electricity for which the
cost is reported in item 16 A, line 4.
Line 2 – Generated Electricity
When a figure is reported on this line, 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 worked in
the figures reported in item 7 , and the cost of
fuels used to generate electricity, in item 16 A, line
3 and item 18 .
Line 3 – Electricity Sold or Transferred

Line 5 – Cost of Mineral Contract Work
Done for You by Others

INCLUDE

INCLUDE
• Payments for supplies and equipment furnished
by the contractor incidental to the contract work
• Services performed in the operation or
development of this establishment, such as
pumping, tunneling, shaft sinking, stripping,
boring test holes, shop work, repair work, and
construction

• Quantity of electric energy that was also
included in item 16 B, lines 1 and 2, but was sold
to other companies or transferred to other
establishments of your company
• Value of electricity sold in item 22 on "All other
products" line
Part C – Other Operating Expenses Paid by This
Establishment
INCLUDE

• An estimate of the value of the service if part of
the payment to a contractor was in material
produced

• Costs for each of these services purchased from
other companies that are paid directly by this
establishment

• Payment to contractors who were engaged in
mining for your own account

• Expenses normally considered nonproduction
related costs

EXCLUDE
• Payments to miners paid on a per ton, car, yard,
or footage basis. Include the compensation of
such workers in item 7 B

EXCLUDE

• Payments to suppliers who mined for their own
account on property owned or leased by them
and who paid royalties either directly or
indirectly on the coal mined. Report such
payments to suppliers in item 16 A, line 2, if the
coal was bought for resale without further
processing; or in item 16 A, line 1 and item 17 ,
part A, if the coal was purchased for processing
at the establishment

• The cost of mining activities contracted or
subcontracted to others and reported in
item 16 A, line 5
Line 2 – Expensed Equipment
All expenses for purchased computer hardware
and supplies

• Payments to other establishments for the cost of
custom processing of coal mined by this
establishment

MI-21201(I) (10-13-2011)

• Salaries paid to employees of this establishment
for any of the specified services

Line 3 – Expensed Purchases of Software
Purchased computer services (software, data
transmission, processing services, web design,
etc.)

Page 9

Line 4 – Data Processing and Other
Purchased Computer Services

Item 17 – DETAILED COST OF MATERIALS,
PARTS, AND SUPPLIES

EXCLUDE services provided by other
establishments of this company (such as a
separate central data processing unit)

Part A – Items Purchased or Received from
Other Establishments and Used

Line 5 – Purchased Communication
Services

• Tonnage of run-on-mine (raw) coal received for
processing before removal of refuse and waste

INCLUDE the total cost of purchased telephone,
data transmission, telegraph, telex, photo
transmission, facsimile (FAX), paging cellular
telephone, on-line access and related services
actually paid or payable during the year.

• amounts actually paid or payable after
discounts; include freight and direct charges
incurred in acquiring the quantities of the listed
items during 2012

INCLUDE

• Values as described in instructions for
multi-establishment companies on page 3
for supply items transferred from other
establishments of this company

Line 6 – Purchased Repairs and
Maintenance to Buildings and/or
Machinery and Equipment

• The value prior to preparation for crude
minerals transferred

Report payments made for all maintenance and
repair work on the buildings and equipment of
this establishment.

Line 3 – Purchased Machinery Installed

INCLUDE

INCLUDE

• Repairs for painting, roof repairs, replacing
parts, over-hauling of equipment, and other
repairs chargeable as current operating costs

• All new and used machinery and equipment
that were purchased, or that were received
from other establishments of your company
whether charged to current or capital accounts

• Cost of repair and maintenance of any leased
property if the establishment assumes the cost
EXCLUDE

• Machinery charged to the capital account in
item 13 B as well as here
• Equipment that was installed in the mine or
processing plant as well as mobile loading and
transportation equipment.

• 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 8 – Explosive Materials and Blasting
Accessories
INCLUDE safety fuses, detonator caps,
detonating fuses, and liquid oxygen.
Part B – Quantity of Minerals Mined And
Prepared
INCLUDE

Line 8 – Purchased Advertising and
Promotional Services

• Run-of-mine (raw) coal mined and processed by
the employees cobered by this report or by
contractors mining for your account (for which
contract cost is included in item 16 A, line 5 and
net production is reported in item 26 )

INCLUDE cost of advertising services purchased
from other companies including payments for
printing, media coverage, and other advertising
services and materials

EXCLUDE

EXCLUDE all salaries paid to employees of this
establishment for advertising work

• Coal received from other establishments of your
company. Report such coal in Part A

Line 9 – Purchased Professional and
Technical Services

• Waste material handled, such as overburden
and material stripped

INCLUDE business and property taxes

Report the percent of net marketable coal
recovered from the run-of-mine (raw) coal to the
nearest whole percent. Estimates are acceptable.

EXCLUDE income taxes

MI-21201(I) (10-13-2011)

Page 10

Item 18 – FUELS USED
INCLUDE
• Coal purchased for fuel use during 2012 by this
establishment in line 1
• Coal produced and used for fuel during 2012 by
this establishment in item 18 , line 8
• Fuels that were purchased or transferred from
outside of the defined boundaries of the
establishment where they were consumed, for
the production of hear, power, or generated
electricity
• All fuels purchased from other companies or
transferred from other establishments of your
company and used at this establishment
Cost is delivered cost, the amount paid or payable
after discounts, including freight and other direct
charges incurred by the establishment in
acquiring the fuels.
Conversions:
• Fuel oil: 42 gallons = 1 barrel
• Natural gas: 10,000 therms = 1 million cubic feet
• Manufactured gas: 6,000 therms = 1 million
cubic feet
Item 26 – NET PRODUCTION OF COAL
INCLUDE coal produced at the establishment and
used for power or heat.
The quantity of net marketable coal from this
mine may be equal to, but never greater than, the
quantity of coal shipped from this establishment
plus coal used for power and heat, except insofar
as there are differences due to changes in stock.
The quantity of coal shipped, plus that used at the
mine or plant, may be greater than the net coal
mined if
(1) run-of-mine (raw) coal was sold or
transferred for washing at the other
establishments; or
(2) run-of-mine (raw) coal from other mines
was processed at this establishment.

MI-21201(I) (10-13-2011)

Page 11

Attachment B
MI-21202(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(10-13-2011) Draft 2

U.S. CENSUS BUREAU

2012 ECONOMIC CENSUS
Mining Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS FOR REPORTING
METAL MINING (FORMS – 21202, 21203,
21204 AND 21205)
We estimate that it will take from 2 to 10 hours to
complete this form, with almost 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 0607-0897, 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
0607-0897" 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 –
• Visit our website at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance,
7:30 a.m. to 4:30 p.m., Eastern Time, Monday
through Friday, or
• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001
Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form
with any correspondence.
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
questionnaire.
Report all value figures in thousands of dollars, total
number of hours worked by mining, production,
development and exploration workers in thousands
of hours, and all electricity quantity figures in
thousands of kilowatthours for the mining
establishment.

WHO SHOULD REPORT?
• A separate report must be filed for each mineral
establishment operated by the company during
any part of 2012. This includes mines under
development and concentration or
agglomeration under construction. The report
should be completed by the operator of the
establishment, whether the operator is the
owner or is operating it under lease or
contract.
• If you have not received forms to cover each of
your operations, call or write the Census Bureau,
describing the activity at the establishments for
which you are requesting forms.
• If this questionnaire does not pertain to your
type of activity, complete all appropriate items,
such as employment, payroll, shipments, etc., of
this report. Describe your activities in the
Remarks section at the end of the form.
WHAT IS A MINERAL ESTABLISHMENT?
A mineral establishment is a single physical
location where mineral operations are performed.
It represents a working or group of workings at a
given locality in which operations are conducted
as a unit or are unified by common management
or joint handling of some parts of the mining or
concentration process.
• Individual shafts, openings, or sites should not
necessarily be considered as individual mines.
• Report open-pit mines separately from
underground mines, whenever possible.
• Report plants engaged solely in treating ores
mined at other locations separately from the
mines
Examples of mineral establishments are:
– mine only (a mine may be a lode operation,
pit, beach, underground, or a placer deposit)
– mine and concentration plant (such plants
may be engaged in milling, washing,
agglomeration, or other types of mineral
concentration)
– concentration plant only
– mines or sites under exploration,
development, or maintenance
– plants under construction

Separate reports are required for lease and land
acquisitions of mineral rights if they are located in
a county different than any establishment
operated. Include a designation of the kind of
mineral expected to be produced. Such
acquisitions may be included in the report of the
nearest operating establishment if the
establishment is located in the same county as the
acquisition and produces the same type of mineral.
HOW TO REPORT FOR ESTABLISHMENTS WITH
NO PRODUCTION
Return a completed report for each of your
company’s mineral establishments that had no
production during 2012. Enter "0" in item 22 .
Report information in the appropriate items, such
as custodial employees, inventories, assets, or
capital expenditures.

WHAT PERIOD SHOULD EACH REPORT
COVER?
• Each report should cover the calendar year 2012.
• 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 2012, 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.)
• If an establishment began to operate or ceased to
operate during 2012, report only the part of the
year that the establishment was in operation.

WHAT ACTIVITIES SHOULD BE REPORTED?
INCLUDE
• Operations of a mine together with its associated
shops, auxiliary units, yards, mill, beneficiating,
concentration or washing plant, and offices
• A mill, beneficiating, or concentration plant not at
the site of the mines served, or operated under
separate management from the mines, together
with its associated shops, yards, auxiliary units,
and offices

• 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.

• Other associated activities when carried on at
the same physical location such as:
– generating energy for the mine or plant (include
a central power plant serving two or more
mines or plants with the one for which the
power plant furnishes the most electric energy)
– maintenance of mine, plant, and equipment
– receiving, shipping, storage, research, record
keeping, health, safety, cafeteria, and other
services
EXCLUDE
• Operation of company stores, boardinghouses,
bunkhouses, and recreational facilities
• Separate sales branches, research laboratories,
and general administrative offices. Report these
on the appropriate Census of Business, Census
of Manufactures, or central office or auxiliary
forms
• Sintering plants operated in conjunction with
blast furnaces
• Recovery of metals through smelting or refining
(except for mercury)

MI-21202(I) (10-13-2011)

Page 2

Item 7 – EMPLOYMENT AND PAYROLL

MULTI-ESTABLISHMENT COMPANIES ONLY

Part A – Number of Employees
If any of the items requested are maintained in
your records only at a divisional or company
level, allocate their costs to each establishment
for which you received a questionnaire. When
determining transfer values of products and
materials from one establishment to another
(interplant transfers), include, in addition to direct
costs of production, a reasonable proportion of
"all other costs (company overhead) and profits."
The establishments receiving such transfers
should report them as purchased coal for
processing, supplies, fuels, or electric energy at
the same value plus cost of freight and other
direct handling charges. (See item 16 .)
DETAILED INSTRUCTIONS FOR SELECTED ITEMS
Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE
Part A – Value of Products Shipped
INCLUDE
• All products physically shipped from this
establishment during 2012
• Receipts for services
• Value of resales
• Other miscellaneous receipts
EXCLUDE
• Freight and excise taxes

INCLUDE
• All full-time and part-time employees on the
payroll of this establishment during any part of
the pay period that includes the 12th of March
• Persons on paid sick leave, paid holidays, and
paid vacations
• Officers of the establishment, if a corporation
• Persons at a general office serving two or more
mines if located at or near this establishment
• Employees paid on a per ton, car, or yard basis
• A distribution of those who work in units that
serve manufacturing, distribution, or
construction operations also carried on at this
establishment in addition to the mineral
operation (examples: medical staff, yard
persons). Also, distribute the earnings and
hours worked of these employees among the
respective establishments
EXCLUDE
• Members of Armed Forces and pensioners
carried on your active payrolls
• Proprietor or partners, if an unincorporated
concern
• Full-time or part-time employees working at this
establishment whose payroll was filed under an
employee leasing company’s Employer
Identification Number (EIN)

• Nonoperating income such as interest
dividends, or the sale of fixed assets

• Those who worked at the mine but were on the
payroll of another employer (such as employees
of contractors)

Part B – Value of Products Exported

• Workers at coke ovens, fuel briquette or
manufacturing plants, company stores,
boardinghouses, bunkhouses, and recreational
centers

Report as exports those shipments going directly
for export including shipments to foreign
subsidiaries or foreign divisions of your company
and their affiliates.
INCLUDE
• Shipments of your products to export firms and
to other customers who export these items
• Sales to the U.S. government to be shipped to
foreign nations under military and economic
assistance programs
• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and
U.S. Possessions
EXCLUDE sales to the U.S. Government overseas

MI-21202(I) (10-13-2011)

Page 3

Line 1 – Number of Mining, Production,
Development, and Exploration Workers

INCLUDE

INCLUDE

• Employee contributions to pension plans such as
a 401(k) plan

• Workers (up through the working-supervisor level)
engaged in services closely associated with
production and development operations such as:
– manual work
– tool use and machine operation
– materials and products, loading and hauling
– mineral properties care
– exploration and development work
– storage, shipping, maintenance, repair,
and guard services
– auxiliary production for own use
(e.g., power plant)
– record keeping
– regular maintenance and repairs

• Commissions, dismissal pay, and paid bonuses

• Vacation and sick-leave pay
• Cash equivalent of compensation paid in kind
such as:
– board and housing
– payments in the form of shared profits and
special stock purchases that are subject to
withholding tax
• Salaries of officers of this establishment, if a
corporation
• The spread on stock options tax are taxable to
employee wages

EXCLUDE

EXCLUDE

• Supervisory employees above the
working-supervisor level

• Payments to proprietor or partners, if an
unincorporated concern

• Employees of contractors

• Payments to members of Armed Forces and
pensioners carried on your active payroll

Line 2 – All Other Employees

• Royalty payments to unions

INCLUDE
• Nonproduction personnel at this establishment
engaged in supervision above the workingsupervisor level and employees engaged in
activities such as:
– sales, advertising, purchasing, finance
– highway trucking and other transportation
– credit, collection, executive, legal, clerical, and
routine office functions
– personnel (including cafeteria, medical, etc.)
– professional (engineers, geologists, etc.) and
technical work
• Force-account construction employees on your
payroll engaged in construction of major
additions or alterations to your facilities that are
utilized as a separate workforce

• Cost of smithing, explosives, fuses, electric cap
lamps, and mine supplies used in production,
development, and exploration work but charged to
employees and deducted from their wages
(Include this cost in item 16 A, line 1, if
applicable.)
Part C – Number of Hours Worked by Mining,
Production, Development, and
Exploration Workers
An hour worked is defined as the work of one
person for 1 hour. Report figures from actual
records of hours worked wherever available. If
no records of hours worked were kept, estimate
hours worked from payroll or other records.
INCLUDE

EXCLUDE employees of contractors.

• All hours worked or paid (except hours paid
for vacations, holidays, or sick leave)

Part B – Payroll

• Overtime hours (report actual hours worked,
not straight-time equivalent hours)

Report the gross earnings paid in calendar year
2012 to employees of this establishment prior to
such deductions as employee’s Social Security
contributions, withholding taxes, group insurance
premiums, union dues, and savings bonds.

• Actual hours worked by an employee who
elects to work during a vacation period
• All hours worked at this establishment for the
entire year by all full-time and part-time
production, development, and exploration
workers of the type reported in item 7 A, line 1.

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.

MI-21202(I) (10-13-2011)

Page 4

Item 9 – INVENTORIES

EXCLUDE
• Hours worked by employees of contractors
• Hours of proprietors or partners
Part D – Employer’s Cost For Fringe Benefits
MULTI-ESTABLISHMENT COMPANIES ONLY
If any of the items are maintained in your
records only at a company level, allocate their
costs to the mining establishment. You may
distribute the total based on the ratio of the
payroll of each mining 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.
Include employer’s cost for legally required
programs and programs not required by law.
Line 1 - Health Insurance – Insurance premiums
on hospitals, medical plans, and single service plans
such as dental, vision, and prescription drug plans.
Include premium equivalents for self-insured plans
and fees paid to third party administrators (TPAs).
Do not include employee contributions.
Line 2 - Pension plans
a. Defined benefit pension plans – Costs
for both qualified and unqualified defined
pension plans. Pension plans that specify
the benefit to be paid to employee upon
retirement, generally either as a specified
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.
b. Defined contribution plans – Costs
under defined contribution plans. 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 profits sharing
plans, money purchase (e.g., 401k, 403b)
and stock bonus plans (e.g., ESOPs).

MULTI-ESTABLISHMENT COMPANIES ONLY
If this establishment is part of a multi-establishment
company, assign to each establishment those
inventories that the establishment is responsible for
as if it owned them. In completing the report of a
mining establishment or sales branch, INCLUDE
those inventories that are held elsewhere, such as
a warehouse operated by your company or a
public warehouse. The inventories of an operating
establishment held elsewhere should not be
reported on the report of the warehouse where
they may be actually stored. Inventories should not
be duplicated on establishment reports.
Report the value of all inventories that are
attributable to the establishment’s operations
regardless of where the inventories are held or
stored.
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 item 9 B, line 4.
Part B, line 1 – Mined Or Quarried Products
INCLUDE
• stocks of raw products awaiting treatment or
preparation that were mined at this establishment
• stockpiles of products (raw, prepared minerals, or
quarried products) ready for shipment
Part B, line 2 – Supplies, Parts, Fuels, Etc.
INCLUDE
• stockpiles of minerals received from other
establishments for further processing
• cost of items to be used for extracting
or beneficiating
Part B, line 4 – LIFO Reserve
LIFO reserve represents the excess of current period
cost over the LIFO carrying value. LIFO reserve is
the difference between the current cost (e.g., FIFO)
of inventories (gross value) and the LIFO carrying
value (net value).

Line 3 - Other – Other fringe benefits (e.g.,
Social Security, workers’ compensation insurance,
unemployment tax, state disability insurance
programs, life insurance benefits, Medicare).

MI-21202(I) (10-13-2011)

Page 5

• For new construction or other improvement
projects in progress but not yet complete,
include:

Item 13 – ASSETS, CAPITAL
EXPENDITURES, RETIREMENTS,
DEPRECIATION

– cumulative capital expenditures for such
projects already in place at the beginning
and end of the year, respectively, in items
13 A and 13 D

MULTI-ESTABLISHMENT COMPANIES ONLY
If this establishment maintains a tenant
relationship with the parent company or one of its
subsidiaries and pays "rent" for the use of either
its buildings or equipment, exclude the value of
this rent from item 14 , Rental Payments.
Instead, report the gross value of assets made
available to this establishment as a result of this
"rental" agreement in item 13 , as if the establishment owned them.

– expenditures capitalized for these projects
during 2012 in item 13 B
• If the establishment was acquired during the
year, report the value at the end of the year
(item 13 D) as your purchase cost adjusted for
capital expenditures (item 13 B) and deductions
(item 13 C) since the time of purchase. Include
used assets purchased during the year at their
market value at the time of transfer rather than
at original book value.

If this establishment uses buildings or equipment
rented directly from other companies, but rental
payments are handled centrally at a company or
division level, report the share of overhead
charged to this establishment or estimate the
share of rental charges appropriate to the
operations of this establishment in item 14 .

• Report gross assets for the end of the year
consistently with the gross assets at the
beginning of the year and the annual asset
changes during the year. Item 13 A plus 13
B, line 4 minus 13 C equals 13 D.

Establishments Involved With Leasing
Arrangements for Equipment and/or Buildings
• Report leased equipment according to the type of
lease negotiated with the producer or the lessor.

Part B – Capital Expenditures
Report the actual capital outlays during 2012, not
the final value of buildings or other structures
completed or equipment put in place during the
year. (These expenditures are of the type for
which depreciation or amortization accounts are
ordinarily maintained.)

• Capital Leases (as defined by the Financial
Accounting Standards Board (FASB)):
– original cost or market value of that equipment
and building as a value of fixed assets. Include
annual depreciation and retirements charged
against this equipment

• Capital expenditures during 2012 may be
determined by the following computation:
(a) cost of additions completed during the
year, plus
(b) work-in-progress at the end of the year,
minus
(c) work-in-progress at the beginning of the
year

– cost (at market value) of acquisitions of
buildings and equipment during the year as a
capital expenditure and include it in the end
of year assets and charge the first year
depreciation (and retirements, if any)
• Operating Leases
– Report the periodic payments made to the
producer or lessor in the rental section (item 14 ).
– EXCLUDE the value of the building and
equipment as assets, capital expenditures,
depreciation, or retirements.

• labor and installation costs whether on contract
or by your own forces
• replacements as well as additions to capacity
for new depreciable assets

Parts A and D – Gross Value Of
Depreciable/Depletable
Assets
Report the acquisition cost (not current market value)
of depreciable assets for which depreciation or
amortization reserves are maintained. Also, report the
acquisition cost of assets such as capitalized mineral
exploration and development or acquisition cost for
mineral land and rights for which depreciation,
amortization, or depletion accounts are maintained.
MI-21202(I) (10-13-2011)

INCLUDE

• value of improvements and capitalized repairs
to machinery and equipment including those
done to assets transferred from other
establishments of this company
• expenditures at this establishment for old or
existing plants and for secondhand equipment
acquired from others (including the U.S.
Government)

Page 6

Line 3 – Capital Expenditures for Mineral
Land and Rights

• gross book value of machinery or equipment
transferred from other establishments of your
company

INCLUDE
• All capital expenditures for acquiring either
undeveloped or developed acreage

EXCLUDE the cost of maintenance and repairs
charged as current operating expense.

• Capitalized lease bonuses and any other outlays
necessary to acquire leases, mineral rights, and
fee lands incident to mineral exploration,
development, or production

Line 1 – Capital Expenditures for New and
Used Buildings, Structures,
Machinery, and Equipment
INCLUDE

Part C – Total Retirements and Disposition
of Depreciable and/or Depletable
Assets

• Buildings and structures directly related to
mineral exploration, development, and
production

INCLUDE

• Machinery, such as hoists, cranes, crushers,
separators, and power plants

• Gross value of assets sold, retired, scrapped,
destroyed, abandoned, etc., during the year at
their acquisition cost

• Values from construction by your own
employees, where capitalized
• Exploration, development, and production
machinery; transportation and office equipment
• Equipment such as excavators, loaders,
locomotives, tractors, hoists, drills,
compressors, pumps, and processing plant
machinery, as well as furniture and fixtures for
offices, cafeterias, and change rooms

• Value of assets transferred to other
establishments of your company at their
acquisition cost, rather than current market
value
EXCLUDE charges to depreciation or amortization
reserves.
Part E – Normal Depreciation Charges

• Value of equipment produced and used at this
establishment

Report the reduced value of assets (reported in
item 13 D) brought about through use, mineral
extraction, gradual obsolescence, or the effect of
the elements (decay or corrosion) for 2012 only.

• All mining, loading, transportation, and similar
equipment for use at mines
• Processing plant equipment

INCLUDE charges against assets acquired or
completed during the year.

• Automobiles, trucks, and similar equipment
• Report all purchases of computers and
peripheral data processing equipment

Report cost depletion as an allocation of wasting
investment rather than percentage of statutory
depletion used for Federal income tax purposes.

• Replacements as well as additions to new
capacity

Item 14 – RENTAL PAYMENTS

EXCLUDE

Report rental payments made to other companies
for use of depreciable assets such as buildings,
other structures, machinery, and equipment.
Include rental payments for land.

• Company houses and general recreational
facilities
• Value of land

MULTI-ESTABLISHMENT COMPANIES ONLY
Line 2 – Capital Expenditures for Mineral
Exploration and Development

If this establishment is part of a multiestablishment company or is involved with
leasing arrangements, see special instructions
on page 6.

INCLUDE
• All development and exploration outlays that
were charged to a capital or Office of Minerals
Exploration account
• Capitalized expenditures for entries, shafts, rail
and other road construction, test boring,
surveying, etc.

MI-21202(I) (10-13-2011)

Page 7

Item 15 – MINERAL PROPERTY EXPENSES

• Cost of coal mined and also processed at the
establishment in 2012

Line B – Current Operating Expenses

• Services such as advertising, telephone, fax,
cable, insurance, development, and research
rendered by other establishments

INCLUDE
• Expenses for mineral properties charged to
current accounts, such as:

• Services of engineering, management,
marketing, legal, and other professional
consultants, etc.

– all supplies, machinery, equipment, parts,
fuel, power, etc., used for development or
exploration (whether purchased or received
from other establishments of your company)
and charged as current operating expenses

• Depreciation and depletion charges against
plant and equipment
• Rent and rental allowances, interest
payments, royalties, and use of patent fees

– cost of maintenance and repairs associated
with development or exploration activity that
is charged to current accounts

• Supplies, parts, or machinery produced at this
establishment
• Extraordinary losses such as fire and flood

• Acquisition costs for mineral land and rights
that were not capitalized

• Labor costs of your employees (report these
labor costs in items 7 and 16 C, line 1)

• Cost of royalty payments related to mineral
production

MULTI-ESTABLISHMENT COMPANIES ONLY

• Labor costs whether on a contract basis or by
your own forces associated with exploration
and development or the acquisition of mineral
properties

If supplies, minerals for processing, machinery
installed, fuels, and electric energy are received
from other establishments of your company,
check the cost against the values reported by the
establishment transferring the supply (see
instructions for multi-establishment
companies on page 3). Add freight and other
direct handling charges.

EXCLUDE lease rents reported separately in
item 15 A.
Item 16 – SELECTED EXPENSES
Part A – Selected Production Related Costs
INCLUDE

Line 1 – Cost of Supplies Used, Minerals
Received for Preparation, and
Purchased Machinery Installed

• All materials received for consumption

INCLUDE

• Items charged to both the current and capital
accounts

The following list is shown only as an example; it
should not be considered a complete list.

• Items consumed during 2012 although
purchased earlier
• Coal received from other mines for processing
• Supplies consumed for production, development,
exploration, maintenance, and repair of mine,
plant and equipment, or in-plant construction
• Supplies furnished without charge to contractors
or sold to employees for use at this establishment
• Fuels and electric energy consumed, or cost of
products resold
• Contract work
EXCLUDE
• Supplies received during 2012 that were not
consumed

MI-21202(I) (10-13-2011)

Page 8

– bearings
– belting and screen cloth
– bolts, screws, and nuts
– brake blocks and linings
– carbon and graphite brushes
– cement
– chemical reagents
– coal spraying oils
– dies, jigs, and fixtures
– drill bits and accessories
– explosives
– first aid and safety supplies
– floor gratings
– forgings and castings
– fuses
– gears and pinions
– grinding balls and rods
– hammers
– hand tools
– hardware
– headlights and lamps

– industrial diamonds
– jacks
– lubricating oils
– lumber and timber
purchased
– packaging materials
– picks
– piling
– pipe and fittings
– plates and sheets
– rail and accessories
– rods and bars
– roof bolts
– stationary, stamps,
and office supplies
– track accessories
– water purchased
– welding rods,
electrodes, and
acetylene
– wire, cable and chain

• All new and used machinery, equipment, and
parts installed whether purchased or received
from other establishments of your company

Line 5 – Cost of Mineral Contract Work
Done for You by Others
INCLUDE

• Physical goods used or put into production

• Payments for supplies and equipment furnished
by the contractor incidental to the contract work

EXCLUDE services used or overhead charges.
Report services performed for you by others in
item 16 A, line 5.
Line 2 – Cost of Products Bought and Sold As
Such Without Further Processing
INCLUDE

• Services performed in the operation or
development of this establishment, such as
pumping, tunneling, shaft sinking, stripping,
boring test holes, shop work, repair work, and
construction

• Cost of all coal bought and resold in the same
condition as when purchased

• An estimate of the value of the service if part of
the payment to a contractor was in material
produced

• Total quantity and value of all coal resold in
item 22 on the line for "Resales"

• Payment to contractors who were engaged in
mining for your own account

Line 3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation of
Electricity
Report the total amount actually paid or payable
for all purchased fuels consumed.
• Coal consumed at this establishment, but
produced at another establishment of your
company, in item 16 A, line 3 and item 18 .
Assign commercial values to them
• Fuel used to power on-site trucks, forklifts, or
motor vehicles

• Payments to other establishments for the cost of
custom processing of coal mined by this
establishment

• Anthracite, lignite, bituminous and
subbituminous coal, coke, natural and
manufactured gas, gasoline, wood, purchased
steam, and all other fuels

Part B – Quantity of Electricity

EXCLUDE coal produced and used at this
establishment for heat, power, or the generation of
electricity. Report the quantity in item 18 , line 8.

Report all quantities of electricity in thousands of
kilowatthours.
Line 1 – Purchased Electricity

Line 4 – Cost of Purchased Electricity
Report total amount actually paid or payable for
electric energy purchased during 2012 from other
companies or received from other establishments
of your company.

MI-21202(I) (10-13-2011)

• Payments to miners paid on a per ton, car, yard,
or footage basis. Include the compensation of
such workers in item 7 B
• Payments to suppliers who mined for their own
account on property owned or leased by them
and who paid royalties either directly or
indirectly on the coal mined. Report such
payments to suppliers in item 16 A, line 2, if the
coal was bought for resale without further
processing; or in item 16 A, line 1 and item 17 ,
part A, if the coal was purchased for processing
at the establishment

INCLUDE

EXCLUDE value of electricity generated and used
at this establishment, but report its quantity in
item 16 B, line 2.

EXCLUDE

Report the quantity of electricity for which the
cost is reported in item 16 A, line 4.
Line 2 – Generated Electricity
When a figure is reported on this line, 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 worked in
the figures reported in item 7 , and the cost of
fuels used to generate electricity, in item 16 A, line
3 and item 18 .

Page 9

Line 3 – Electricity Sold or Transferred
INCLUDE

Line 6 – Purchased Repairs and
Maintenance to Buildings and/or
Machinery and Equipment

• Quantity of electric energy that was also
included in item 16 B, lines 1 and 2, but was sold
to other companies or transferred to other
establishments of your company

Report payments made for all maintenance and
repair work on the buildings and equipment of
this establishment.

• Value of electricity sold in item 22 on "All other
products" line

INCLUDE

Part C – 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
• Expenses normally considered nonproduction
related costs
EXCLUDE
• Salaries paid to employees of this establishment
for any of the specified services
• The cost of mining activities contracted or
subcontracted to others and reported in
item 16 A, line 5

• 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
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 2 – Expensed Equipment

Line 8 – Purchased Advertising and
Promotional Services

All expenses for purchased computer hardware
and supplies

INCLUDE cost of advertising services purchased
from other companies including payments for
printing, media coverage, and other advertising
services and materials

Line 3 – Expensed Purchases of Software
Purchased computer services (software, data
transmission, processing services, web design,
etc.)

EXCLUDE all salaries paid to employees of this
establishment for advertising work

Line 4 – Data Processing and Other
Purchased Computer Services

Line 9 – Purchased Professional and
Technical Services

EXCLUDE services provided by other
establishments of this company (such as a
separate central data processing unit)

INCLUDE business and property taxes
EXCLUDE income taxes

Line 5 – Purchased Communication
Services

Item 17 – DETAILED COST OF MATERIALS,
PARTS, AND SUPPLIES

INCLUDE the total cost of purchased telephone,
data transmission, telegraph, telex, photo
transmission, facsimile (FAX), paging cellular
telephone, on-line access and related services
actually paid or payable during the year.

Part A – Items Purchased or Received from
Other Establishments and Used
INCLUDE
• Tonnage of run-on-mine (raw) coal received for
processing before removal of refuse and waste
• Amounts actually paid or payable after
discounts; include freight and direct charges
incurred in acquiring the quantities of the listed
items during 2012

MI-21202(I) (10-13-2011)

Page 10

• Values as described in instructions for
multi-establishment companies on page 3
for supply items transferred from other
establishments of this company
• The value prior to preparation for crude
minerals transferred
Line 2 – Purchased Machinery Installed
INCLUDE
• All new and used machinery and equipment
that were purchased, or that were received
from other establishments of your company
whether charged to current or capital accounts
• Machinery charged to the capital account in
item 13 B as well as here
• Equipment that was installed in the mine or
processing plant as well as mobile loading and
transportation equipment.
Part B – Quantity of Minerals Mined and
Prepared

Item 18 – FUELS USED
INCLUDE
• Fuels that were purchased or transferred from
outside of the defined boundaries of the
establishment where they were consumed, for
the production of heat, power, or generated
electricity
• All fuels purchased from other companies or
transferred from other establishments of your
company and used at this establishment
Cost is delivered cost, the amount paid or payable
after discounts, including freight and other direct
charges incurred by the establishment in
acquiring the fuels.
Conversions:
• Fuel oil: 42 gallons = 1 barrel
• Natural gas: 10,000 therms = 1 million cubic feet
• Manufactured gas: 6,000 therms = 1 million
cubic feet

INCLUDE
• Ore mined and treated by the employees
covered by this report or by contractors mining
for your account (for which contract cost is
included in item 16 A, line 5)
• Tonnage of crude ore mined and treated before
removal of refuse and waste
EXCLUDE
• Ore received from other establishments of your
company. Report such ore in Part A
• Waste material handled, such as overburden
and material stripped

MI-21202(I) (10-13-2011)

Page 11

Attachment B
MI-21206(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(10-13-2011) Draft 3

U.S. CENSUS BUREAU

2012 ECONOMIC CENSUS
Mining Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS FOR REPORTING
NONMETALLIC MINERALS (EXCEPT FUELS)
MINING (FORMS – 21206, 21207, 21208,
21209, 21210, AND 21211)
We estimate that it will take from 2 to 10 hours to
complete this form, with almost 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 0607-0897, 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
0607-0897" 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 –
• Visit our website at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance,
7:30 a.m. to 4:30 p.m., Eastern Time, Monday
through Friday, or
• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001

Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form
with any correspondence.
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
questionnaire.
Report all value figures in thousands of dollars, total
number of hours worked by mining, production,
development and exploration workers in thousands
of hours, and all electricity quantity figures in
thousands of kilowatthours for the mining
establishment.

WHO SHOULD REPORT?
• A separate report must be filed for each mineral
establishment operated by the company during
any part of 2012. This includes mines under
development and preparation plants under
construction. The report should be completed
by the operator of the establishment,
whether the operator is the owner or is
operating it under lease or contract.
• If you have not received forms to cover each of
your operations, call or write the Census Bureau,
describing the activity at the establishments for
which you are requesting forms.
• If this questionnaire does not pertain to your
type of activity, complete all appropriate items,
such as employment, payroll, shipments, etc., of
this report. Describe your activities in the
Remarks section.
WHAT IS A MINERAL ESTABLISHMENT?
A mineral establishment is a single physical
location where mineral operations are performed.
It represents a working or group of workings at a
given locality in which operations are conducted
as a unit or are unified by common management
or joint handling of some parts of the mining or
preparation process.
• Individual shafts, openings, or sites should not
necessarily be considered as individual mines.
• Report open-pit mines separately from
underground mines, whenever possible.
• Report plants engaged solely in processing
minerals mined at other locations separately from
the mines
Examples of mineral establishments are:
– mine only (a mine may be an underground
operation; a quarry or pit; a well or group of
wells, or a river, lake, or ocean deposit)
– mine and preparation plant (such plants
may be engaged in milling, washing,
calcining, crushing, classifying, or other
types of mineral preparation)
– preparation plant only
– mines or sites under exploration,
development, or maintenance
– plants under construction

Portable sand and gravel preparation and portable
stone-crushing plants are required to file only one
report for all operations of the plant during the
year. Specify in the "Remarks" section the principal
locations at which the plant operated during 2012.
Separate reports are required for lease and land
acquisitions of mineral rights if they are located in
a county different than any establishment
operated. Include a designation of the kind of
mineral expected to be produced. Such
acquisitions may be included in the report of the
nearest operating establishment if the
establishment is located in the same county as the
acquisition and produces the same type of mineral.

• Separate sales branches, research laboratories,
and general administrative offices. Report these
on the appropriate Census of Business, Census
of Manufactures, or central office or auxiliary
forms
• Plants primarily producing cement, lime,
structural clay or pottery products, or synthetic
abrasives
• Construction activities
WHAT PERIOD SHOULD EACH REPORT
COVER?
• Each report should cover the calendar year 2012.
• If book records are not on a calendar-year basis,
carefully prepared estimates are acceptable.

HOW TO REPORT FOR ESTABLISHMENTS
WITH NO PRODUCTION

• If your fiscal year covers at least 10 months of
calendar-year 2012, 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.)

Return a completed report for each of your
company’s mineral establishments that had no
production during 2012. Enter "0" in item 22 .
Report information in the appropriate items, such
as custodial employees, inventories, assets, or
capital expenditures.
WHAT ACTIVITIES SHOULD BE REPORTED?
INCLUDE
• Operations of a mine, pit, or quarry together with
its associated shops, auxiliary units, yards, mill,
preparation plant, and offices
• A mill or preparation plant not at the site of the
mines served, or operated under separate
management from the mines, together with its
associated shops, yards, auxiliary units, and
offices

• If an establishment began to operate or ceased to
operate during 2012, 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.

• Other associated activities when carried on at
the same physical location such as:
– generating energy for the mine or plant (include
a central power plant serving two or more
mines or plants with the one for which the
power plant furnishes the most electric energy)
– maintenance of mine, plant, and equipment
– receiving, shipping, storage, research, record
keeping, health, safety, cafeteria, and other
services
– separate stone, sand, and gravel quarrying and
crushing operations carried on by a company
whose primary activity is construction
EXCLUDE
• Operation of company stores, boardinghouses,
bunkhouses, and recreational facilities

MI-21206(I) (10-13-2011)

Page 2

MULTI-ESTABLISHMENT COMPANIES ONLY

Item 7 – EMPLOYMENT AND PAYROLL
Part A – Number of Employees

If any of the items requested are maintained in
your records only at a divisional or company
level, allocate their costs to each establishment
for which you received a questionnaire. When
determining transfer values of products and
materials from one establishment to another
(interplant transfers), include, in addition to direct
costs of production, a reasonable proportion of
"all other costs (company overhead) and profits."
The establishments receiving such transfers
should report them as purchased minerals for
preparation, supplies, fuels, or electric energy at
the same value plus cost of freight and other
direct handling charges. (See item 16 .)

INCLUDE
• All full-time and part-time employees on the
payroll of this establishment during any part of
the pay period that includes the 12th of March
• Persons on paid sick leave, paid holidays, and
paid vacations
• Officers of the establishment, if a corporation
• Persons at a general office serving two or more
mines if located at or near this establishment
• Employees paid on a per ton, car, or yard basis

Part A – Value of Products Shipped

• A distribution of those who work in units that
serve manufacturing, distribution, or construction
operations also carried on at this establishment
in addition to the mineral operation (examples:
medical staff, yard persons). Also, distribute the
earnings and hours worked of these employees
among the respective establishments

INCLUDE

EXCLUDE

• All products physically shipped from this
establishment during 2012

• Members of Armed Forces and pensioners
carried on your active payrolls

• Receipts for services

• Proprietor or partners, if an unincorporated
concern

DETAILED INSTRUCTIONS FOR SELECTED ITEMS
Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE

• Value of resales
• Other miscellaneous receipts
EXCLUDE
• Freight and excise taxes
• Nonoperating income such as interest
dividends, or the sale of fixed assets
Part B – Value of Products Exported
Report as exports those shipments going directly
for export including shipments to foreign
subsidiaries or foreign divisions of your company
and their affiliates.
INCLUDE
• Shipments of your products to export firms and
to other customers who export these items
• Sales to the U.S. government to be shipped to
foreign nations under military and economic
assistance programs
• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and
U.S. Possessions
EXCLUDE sales to the U.S. Government overseas

MI-21206(I) (10-13-2011)

• Full-time or part-time employees working at this
establishment whose payroll was filed under an
employee leasing company’s Employer
Identification Number (EIN)
• Those who worked at the mine but were on the
payroll of another employer (such as employees
of contractors)
• Workers at cement, lime, structural clay, and
other manufacturing plants, company stores,
boardinghouses, bunkhouses, and recreational
centers
Line 1 – Number of Mining, Production,
Development, and Exploration Workers
INCLUDE
• Workers (up through the working-supervisor level)
engaged in services closely associated with
production and development operations such as:
– manual work
– tool use and machine operation
– materials and products, loading and hauling
– mineral properties care
– exploration and development work
– storage, shipping, maintenance, repair,
and guard services
– auxiliary production for own use (e.g., power plant)
– record keeping
– regular maintenance and repairs
Page 3

EXCLUDE

EXCLUDE

• Supervisory employees above the
working-supervisor level

• Payments to proprietor or partners, if an
unincorporated concern

• Employees of contractors

• Payments to members of Armed Forces and
pensioners carried on your active payroll

Line 2 – All Other Employees

• Royalty payments to unions

INCLUDE

• Cost of smithing, explosives, fuses, electric cap
lamps, and mine supplies used in production,
development, and exploration work but charged to
employees and deducted from their wages
(Include this cost in item 16 A, line 1, if
applicable.)

• Nonproduction personnel at this establishment
engaged in supervision above the workingsupervisor level and employees engaged in
activities such as:
– sales, advertising, purchasing, finance
– highway trucking and other transportation
– credit, collection, executive, legal, clerical, and
routine office functions
– personnel (including cafeteria, medical, etc.)
– professional (engineers, geologists, etc.) and
technical work

Part C – Number of Hours Worked by Mining,
Production, Development, and
Exploration Workers
An hour worked is defined as the work of one
person for 1 hour. Report figures from actual
records of hours worked wherever available. If
no records of hours worked were kept, estimate
hours worked from payroll or other records.

• Force-account construction employees on your
payroll engaged in construction of major
additions or alterations to your facilities that are
utilized as a separate workforce

INCLUDE

EXCLUDE employees of contractors.

• All hours worked or paid (except hours paid
for vacations, holidays, or sick leave)

Part B – Payroll

• Overtime hours (report actual hours worked,
not straight-time equivalent hours)

Report the gross earnings paid in calendar year
2012 to employees of this establishment prior to
such deductions as employee’s Social Security
contributions, withholding taxes, group insurance
premiums, union dues, and savings bonds.

• Actual hours worked by an employee who
elects to work during a vacation period
• All hours worked at this establishment for the
entire year by all full-time and part-time
production, development, and exploration
workers of the type reported in item 7 A, line 1.

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.

EXCLUDE

INCLUDE

• Hours worked by employees of contractors

• Commissions, dismissal pay, and paid bonuses
• Employee contributions to pension plans such as
a 401(k) plan

• Hours of proprietors or partners
Part D – Employer’s Cost For Fringe Benefits

• Vacation and sick-leave pay
• Cash equivalent of compensation paid in kind
such as:
– board and housing
– payments in the form of shared profits and
special stock purchases that are subject to
withholding tax
• Salaries of officers of this establishment, if a
corporation
• The spread on stock options tax are taxable to
employee wages

MI-21206(I) (10-13-2011)

MULTI-ESTABLISHMENT COMPANIES ONLY
If any of the items are maintained in your
records only at a company level, allocate their
costs to the mining establishment. You may
distribute the total based on the ratio of the
payroll of each mining 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.

Page 4

Include employer’s cost for legally required
programs and programs not required by law.
Line 1 - Health Insurance – Insurance premiums
on hospitals, medical plans, and single service plans
such as dental, vision, and prescription drug plans.
Include premium equivalents for self-insured plans
and fees paid to third party administrators (TPAs).
Do not include employee contributions.

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 item 9 B, line 4.
Part B, line 1 – Mined Or Quarried Products
INCLUDE
• stocks of raw products awaiting treatment or
preparation that were mined at this establishment

Line 2 - Pension plans
a. Defined benefit pension plans – Costs
for both qualified and unqualified defined
pension plans. Pension plans that specify
the benefit to be paid to employee upon
retirement, generally either as a specified
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.

• stockpiles of products (raw, prepared minerals, or
quarried products) ready for shipment
Part B, line 2 – Supplies, Parts, Fuels, Etc.
INCLUDE
• stockpiles of minerals received from other
establishments for further processing
• cost of items to be used for extracting
or beneficiating

b. Defined contribution plans – Costs
under defined contribution plans. Pension
plans that define the employer contribu
tions 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 profits sharing
plans, money purchase (e.g., 401k, 403b)
and stock bonus plans (e.g., ESOPs).

Part B, line 4 – LIFO Reserve
LIFO reserve represents the excess of current period
cost over the LIFO carrying value. LIFO reserve is
the difference between the current cost (e.g., FIFO)
of inventories (gross value) and the LIFO carrying
value (net value).
Item 13 – ASSETS, CAPITAL EXPENDITURES, RETIREMENTS,
DEPRECIATION

Line 3 - Other – Other fringe benefits (e.g.,
Social Security, workers’ compensation insurance,
unemployment tax, state disability insurance
programs, life insurance benefits, Medicare).
Item 9 – INVENTORIES
MULTI-ESTABLISHMENT COMPANIES ONLY
If this establishment is part of a multi-establishment
company, assign to each establishment those
inventories that the establishment is responsible for
as if it owned them. In completing the report of a
mining establishment or sales branch, INCLUDE
those inventories that are held elsewhere, such as
a warehouse operated by your company or a
public warehouse. The inventories of an operating
establishment held elsewhere should not be
reported on the report of the warehouse where
they may be actually stored. Inventories should not
be duplicated on establishment reports.

MULTI-ESTABLISHMENT COMPANIES ONLY
If this establishment maintains a tenant
relationship with the parent company or one of its
subsidiaries and pays "rent" for the use of either
its buildings or equipment, exclude the value of
this rent from item 14 , Rental Payments.
Instead, report the gross value of assets made
available to this establishment as a result of this
"rental" agreement in item 13 , as if the establishment owned them.

Report the value of all inventories that are
attributable to the establishment’s operations
regardless of where the inventories are held or
stored.

MI-21206(I) (10-13-2011)

Page 5

If this establishment uses buildings or equipment
rented directly from other companies, but rental
payments are handled centrally at a company or
division level, report the share of overhead
charged to this establishment or estimate the
share of rental charges appropriate to the
operations of this establishment in item 14 .

Establishments Involved With Leasing Arrangements
for Equipment and/or Buildings
• Report leased equipment according to the type of
lease negotiated with the producer or the lessor.
• Capital Leases (as defined by the Financial
Accounting Standards Board (FASB)):

• If the establishment was sold by your company
during the year, report the gross value at the
beginning of the year (item 13 A) at its
acquisition cost. Also report this acquisition
cost plus capital expenditures that may have
occurred since the beginning of the year and
the time of sale in item 13 C.
• Report gross assets for the end of the year
consistently with the gross assets at the
beginning of the year and the annual asset
changes during the year. Item 13 A plus 13 B,
line 4 minus 13 C equals 13 D.

– original cost or market value of that
equipment and building as a value of fixed
assets. Include annual depreciation and
retirements charged against this equipment
– cost (at market value) of acquisitions of
buildings and equipment during the year as
a capital expenditure and include it in the
end of year assets and charge the first year
depreciation (and retirements, if any)

Part B – Capital Expenditures
Report the actual capital outlays during 2012, not
the final value of buildings or other structures
completed or equipment put in place during the
year. (These expenditures are of the type for
which depreciation or amortization accounts are
ordinarily maintained.)

• Operating Leases
– Report the periodic payments made to the
producer or lessor in the rental section
(item 14 ).

• Capital expenditures during 2012 may be
determined by the following computation:
(a) cost of additions completed during the
year, plus
(b) work-in-progress at the end of the year,
minus
(c) work-in-progress at the beginning of the
year

– EXCLUDE the value of the building and
equipment as assets, capital expenditures,
depreciation, or retirements.
Parts A and D – Gross Value Of
Depreciable Assets
Report the acquisition cost (not current market value)
of depreciable assets for which depreciation or
amortization reserves are maintained. Also, report the
acquisition cost of assets such as capitalized mineral
exploration and development or acquisition cost for
mineral land and rights for which depreciation,
amortization, or depletion accounts are maintained.

INCLUDE
• labor and installation costs whether on
contract or by your own forces
• replacements as well as additions to
capacity for new depreciable assets
• value of improvements and capitalized
repairs to machinery and equipment
including those done to assets transferred
from other establishments of this company

• For new construction or other improvement
projects in progress but not yet complete,
include:
– cumulative capital expenditures for such
projects already in place at the beginning
and end of the year, respectively, in items
13 A and 13 D

• expenditures at this establishment for old or
existing plants and for secondhand
equipment acquired from others (including
the U.S. Government)

– expenditures capitalized for these projects
during 2012 in item 13 B

• gross book value of machinery or equipment
transferred from other establishments of your
company

• If the establishment was acquired during the
year, report the value at the end of the year
(item 13 D) as your purchase cost adjusted for
capital expenditures (item 13 B) and deductions
(item 13 C) since the time of purchase. Include
used assets purchased during the year at their
market value at the time of transfer rather than
at original book value.

MI-21206(I) (10-13-2011)

EXCLUDE the cost of maintenance and repairs
charged as current operating expense.

Page 6

Part E – Normal Depreciation Charges

Item 16 – SELECTED EXPENSES

Report the reduced value of assets (reported in
item 13 D) brought about through use, mineral
extraction, gradual obsolescence, or the effect of
the elements (decay or corrosion) for 2012 only.

Part A – Selected Production Related Costs

INCLUDE charges against assets acquired or
completed during the year.

• Items charged to both the current and capital
accounts

INCLUDE
• All materials received for consumption

• Items consumed during 2012 although
purchased earlier

Report cost depletion as an allocation of wasting
investment rather than percentage of statutory
depletion used for Federal income tax purposes.

• Minerals received from other mines for
preparation

Item 14 – RENTAL PAYMENTS
Report rental payments made to other companies
for use of depreciable assets such as buildings,
other structures, machinery, and equipment.
Include rental payments for land.

• Supplies consumed for production, development,
exploration, maintenance, and repair of mine,
plant and equipment, or in-plant construction
• Supplies furnished without charge to contractors
or sold to employees for use at this establishment

If this establishment is part of a multipleestablishment company or is involved with leasing
arrangements, see special instructions on page 5.

• Fuels and electric energy consumed, or cost of
products resold

Item 15 – MINERAL PROPERTY EXPENSES

EXCLUDE

Line B – Current Operating Expenses

• Supplies received during 2012 that were not
consumed

INCLUDE
• Expenses for mineral properties charged to
current accounts, such as:
– all supplies, machinery, equipment, parts,
fuel, power, etc., used for development or
exploration (whether purchased or received
from other establishments of your company)
and charged as current operating expenses
– cost of maintenance and repairs associated
with development or exploration activity that
is charged to current accounts
• Acquisition costs for mineral land and rights
that were not capitalized
• Cost of royalty payments related to mineral
production
• Labor costs whether on a contract basis or by
your own forces associated with exploration
and development or the acquisition of mineral
properties
EXCLUDE lease rents reported separately in
item 15 A.

MI-21206(I) (10-13-2011)

• Contract work

• Cost of minerals mined and also processed at
the establishment in 2012
• Services such as advertising, telephone, fax,
cable, insurance, development, and research
rendered by other establishments
• Services of engineering, management,
marketing, legal, and other professional
consultants, etc.
• Depreciation and depletion charges against
plant and equipment
• Rent and rental allowances, interest
payments, royalties, and use of patent fees
• Supplies, parts, or machinery produced at this
establishment
• Extraordinary losses such as fire and flood
• Labor costs of your employees (report these
labor costs in items 7 and 16 C, line 1)
MULTI-ESTABLISHMENT COMPANIES ONLY
If supplies, minerals for processing, machinery
installed, fuels, and electric energy are received
from other establishments of your company,
check the cost against the values reported by the
establishment transferring the supply (see
instructions for multi-establishment
companies on page 3). Add freight and other
direct handling charges.

Page 7

• Fuel used to power on-site trucks, forklifts, or
motor vehicles

Line 1 – Cost of Supplies Used, Minerals
Received for Preparation, and
Purchased Machinery Installed
INCLUDE
The following list is shown only as an example; it
should not be considered a complete list.
– bearings
– belting and screen cloth
– bolts, screws, and nuts
– brake blocks and linings
– carbon and graphite brushes
– cement
– chemical reagents
– dies, jigs, and fixtures
– drill bits and accessories
– explosives
– first aid and safety supplies
– floor gratings
– forgings and castings
– fuses
– gears and pinions
– grinding balls and rods
– hammers
– hand tools
– hardware
– headlights and lamps

– industrial diamonds
– jacks
– lubricating oils
– lumber and timber
purchased
– packaging materials
– piling
– pipe and fittings
– plates and sheets
– rail and accessories
– rods and bars
– roof bolts
– stationary, stamps,
and office supplies
– track accessories
– water purchased
– welding rods,
electrodes, and
acetylene
– wire, cable and chain

• All new and used machinery, equipment, and
parts installed whether purchased or received
from other establishments of your company

EXCLUDE services used or overhead charges.
Report services performed for you by others in
item 16 A, line 5.

Report total amount actually paid or payable for
electric energy purchased during 2012 from other
companies or received from other establishments
of your company.
EXCLUDE value of electricity generated and used
at this establishment, but report its quantity in
item 16 B, line 2.
Line 5 – Cost of Mineral Contract Work
Done for You by Others
INCLUDE
• Payments for supplies and equipment furnished
by the contractor incidental to the contract work
• Services performed in the operation or
development of this establishment, such as
pumping, tunneling, shaft sinking, stripping,
boring test holes, shop work, repair work, and
construction

• Payment to contractors who were engaged in
mining for your own account

Line 2 – Cost of Products Bought and
Sold As Such Without Further
Processing

EXCLUDE
• Payments to miners paid on a per ton, car, yard,
or footage basis. Include the compensation of
such workers in item 7 B

INCLUDE
• Cost of all products bought and resold in the
same condition as when purchased
• Total value of all products resold in item 22 on
the line for "Resales"
Line 3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation of
Electricity

INCLUDE

Line 4 – Cost of Purchased Electricity

• An estimate of the value of the service if part of
the payment to a contractor was in material
produced

• Physical goods used or put into production

Report the total amount actually paid or payable
for all purchased fuels consumed.

• Anthracite, lignite, bituminous and
subbituminous coal, coke, natural and
manufactured gas, gasoline, wood, purchased
steam, and all other fuels

• Payments to suppliers who mined for their own
account on property owned or leased by them
and who paid royalties either directly or
indirectly on the minerals mined. Report such
payments to suppliers in item 16 A, line 2, if the
ores were bought for resale without further
processing; or in item 16 A, line 1 and item 17 ,
Part A, if the minerals were purchased for
processing at the establishment
• Payments to other establishments for the cost
of custom preparation of minerals mined by
this establishment

• Fuels consumed at this establishment, but
produced at another establishment of your
company, in item 16 A, line 3 and item 18 .
Assign commercial values to them

MI-21206(I) (10-13-2011)

Page 8

Line 4 – Data Processing and Other
Purchased Computer Services

Part B – Quantity of Electricity
Report all quantities of electricity in thousands of
kilowatthours.
Line 1 – Purchased Electricity

EXCLUDE services provided by other
establishments of this company (such as a
separate central data processing unit)

Report the quantity of electricity for which the
cost is reported in item 16 A, line 4.

Line 5 – Purchased Communication
Services
INCLUDE the total cost of purchased telephone,
data transmission, telegraph, telex, photo
transmission, facsimile (FAX), paging cellular
telephone, on-line access and related services
actually paid or payable during the year.

Line 2 – Generated Electricity
When a figure is reported on this line, 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 worked in
the figures reported in item 7 , and the cost of
fuels used to generate electricity, in item 16 A,
line 3 and item 18 .

Line 6 – Purchased Repairs and
Maintenance to Buildings and/or
Machinery and Equipment
Report payments made for all maintenance and
repair work on the buildings and equipment of
this establishment.

Line 3 – Electricity Sold or Transferred
INCLUDE
• Quantity of electric energy that was also
included in item 16 B, lines 1 and 2, but was sold
to other companies or transferred to other
establishments of your company
• Value of electricity sold in item 22 on "All other
products" line

EXCLUDE
• Extensive “repairs” or reconstruction that is
capitalized. Report these as a capital
expenditure in item 13

INCLUDE
• Costs for each of these services purchased from
other companies that are paid directly by this
establishment

• Costs incurred directly by the establishment in
using its own work force to perform repairs and
maintenance work

• Expenses normally considered nonproduction
related costs
EXCLUDE
• Salaries paid to employees of this establishment
for any of the specified services

Line 2 – Expensed Equipment
All expenses for purchased computer hardware
and supplies
Line 3 – Expensed Purchases of Software

• 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

Part C – Other Operating Expenses Paid by This
Establishment

• The cost of mining activities contracted or
subcontracted to others and reported in
item 16 A, line 5

INCLUDE

• Repairs and maintenance provided by the
building or machinery owner as part of the
rental contract
Line 8 – Purchased Advertising and
Promotional Services
INCLUDE cost of advertising services purchased
from other companies including payments for
printing, media coverage, and other advertising
services and materials
EXCLUDE all salaries paid to employees of this
establishment for advertising work

Purchased computer services (software, data
transmission, processing services, web design,
etc.)

MI-21206(I) (10-13-2011)

Page 9

Line 9 – Purchased Professional and
Technical Services

EXCLUDE
• Minerals received from other establishments of
your company. Report such ore in Part A

INCLUDE business and property taxes
EXCLUDE income taxes

• Waste material handled, such as overburden
and material stripped

Item 17 – DETAILED COST OF MATERIALS,
PARTS, AND SUPPLIES

Item 18 – FUELS USED

Part A – Items Purchased or Received from
Other Establishments and Used

INCLUDE

INCLUDE
• Tonnage (excluding overburden) before removal
of refuse and waste of crude ores or tonnage of
concentrates received for further treatment
• Amounts actually paid or payable after
discounts; include freight and direct charges
incurred in acquiring the quantities of the listed
items during 2012
• Values as described in instructions for
multi-establishment companies on page 3
for supply items transferred from other
establishments of this company

• Fuels that were purchased or transferred from
outside of the defined boundaries of the
establishment where they were consumed, for
the production of heat, power, or generated
electricity
• All fuels purchased from other companies or
transferred from other establishments of your
company and used at this establishment
Cost is delivered cost, the amount paid or payable
after discounts, including freight and other direct
charges incurred by the establishment in
acquiring the fuels.
Conversions:

• The value prior to preparation for crude
minerals transferred

• Fuel oil: 42 gallons = 1 barrel
• Natural gas: 10,000 therms = 1 million cubic feet
• Manufactured gas: 6,000 therms = 1 million
cubic feet

Line 2 – Purchased Machinery Installed
INCLUDE
• All new and used machinery and equipment
that were purchased, or that were received
from other establishments of your company
whether charged to current or capital accounts
• Machinery charged to the capital account in
item 13 B as well as here
• Equipment that was installed in the mine, mill,
or preparation plant as well as mobile loading
and transportation equipment

Part B – Quantity of Minerals Mined and
Prepared (Part B Does Not Apply
to Form MI-21206)
INCLUDE
• Minerals mined and prepared by the employees
covered by this report or by contractors mining
for your account (for which contract cost is
included in item 16 A, line 5)
• Tonnage of crude minerals mined and treated
before removal of refuse and waste

MI-21206(I) (10-13-2011)

Page 10

Attachment B
MI-21271(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(09-09-2011) Draft 1

U.S. CENSUS BUREAU

2012 ECONOMIC CENSUS
Mining Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS FOR REPORTING
CRUDE PETROLEUM, NATURAL GAS, STONE,
AND SAND AND GRAVEL MINING
(FORMS – 21171 AND 21271)
We estimate that it will take from 2 to 10 hours to
complete this form, with almost 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 0607-0897, 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 0607-0897" 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 –

WHAT IS A MINERAL ESTABLISHMENT?
A mineral establishment is a single physical
location where mineral operations are performed.
It represents a working or group of workings at a
given locality in which operations are conducted
as a unit or are unified by common management
or joint handling of some parts of the mining or
preparation process.
• Individual shafts, openings, or sites should not
necessarily be considered as individual mines.
• Report open-pit mines separately from
underground mines, whenever possible.
• Report plants engaged solely in processing
minerals mined at other locations separately
from the mines
Examples of mineral establishments are:

• Visit our website at www.census.gov/econhelp, or

• Mine only (a mine may be an underground
operation; a quarry or pit; a well or group of
wells; or a river, lake, or ocean deposit)

• Call 1-800-233-6136 for toll-free assistance,
7:30 a.m. to 4:30 p.m., Eastern Time, Monday
through Friday, or

• Mine and preparation plant (such plants may
be engaged in milling, washing, calcining,
crushing, classifying, or other types of mineral
preparation)

• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001
Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form
with any correspondence.
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
questionnaire.

• Preparation plant only
• Mines or sites under exploration, development,
or maintenance
• Plants under construction
Portable sand and gravel preparation and portable
stone-crushing plants are required to file only one
report for all operations of the plant during the
year. Specify in the "Remarks" section the
principal locations at which the plant operated
during 2012.
WHAT PERIOD SHOULD EACH REPORT COVER?

Report all value figures in thousands of dollars.
WHO SHOULD REPORT?
• The report should be completed by the
operator of the establishment, whether
the operator is the owner or is operating
it under lease or contract.
• If this questionnaire does not pertain to your
type of activity, complete all appropriate items,
such as employment, payroll, shipments, etc.,
of this report. Describe your activities in the
Remarks section.

• Each report should cover the calendar year 2012.
• 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 2012, 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.)

• If an establishment began to operate or ceased
to operate during 2012, 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.

• Officers of the establishment, if a corporation
• Employees paid on a per ton, car, or yard basis
• A distribution of those who work in units that
serve manufacturing, distribution, or
construction operations also carried on at this
establishment in addition to the mineral
operation (examples: medical staff, yard
persons). Also, distribute the earnings and hours
worked of these employees among the
respective establishments

• Specify in the certification, item 30 , the exact
period that the report covers.

EXCLUDE:

DETAILED INSTRUCTIONS FOR SELECTED
ITEMS

• Members of Armed Forces and pensioners carried
on your active rolls

Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE

• Proprietor or partners, if an unincorporated
concern

Part A – Value Of Products Shipped
Report the total value of products shipped and
other receipts as entered in item 22 .
INCLUDE:
• All products physically shipped from this
establishment during 2012
• Receipts for services
• Value of resales
• Other miscellaneous receipts
EXCLUDE:
• Freight and excise taxes
• Nonoperating income such as interest dividends,
or the sale of fixed assets
Part B – Value of Products Exported
Report as exports those shipments going directly
for export including shipments to foreign
subsidiaries or foreign divisions of your
company and their affiliates.
Item 7 – EMPLOYMENT AND PAYROLL
Part A – Number of Employees
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.
INCLUDE:
• All full-time and part-time employees on the
payroll of this establishment during any of the
pay period that includes the 12th of March

• Full-time or part-time employees working at this
establishment whose payroll was filed under an
employee leasing company’s Employer
Identification Number (EIN)
• Workers at cement, lime, structural clay, and other
manufacturing plants, company stores,
boardinghouses, bunkhouses, and recreational
centers
Part B – Payroll
Report the gross earnings paid in calendar year
2012 to employees of this establishment prior to
such deductions as employee’s Social Security
contributions, withholding taxes, group
insurance premiums, union dues, and savings
bonds.
Payroll should equal the taxable Medicare wages
and tips reported on the Internal Revenus
Service (IRS) Form 941, Employer’s Quarterly
Tax Return and definitions as described in
Circular E, Employer’s Tax Guide.
Item 13 – CAPITAL EXPENDITURES
AND ASSETS
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 item 22 , Detail of Sales, Shipments,
Receipts or Revenue.
Item 14 – RENTAL PAYMENTS
Report rental payments made to other
companies for use of depreciable assets such as
buildings, other structures, machinery, and
equipment. Include rental payments for land.

• Persons on paid sick leave, paid holidays, and
paid vacations

MI-21271(I) (9-9-2011)

Page 2

Item 16 – COST OF SUPPLIES, RESALES,
ELECTRICITY, AND WORK DONE
FOR YOU BY OTHERS
This section is intended to complete a
comprehensive reporting of operating costs and
expenses incurred by this establishment not already
identified for collection of the form. Certain costs of
construction and expenses were already collected in
item 7 , item 13 and item 14 on the form.
INCLUDE:
• all materials received for consumption
• items charged to both the current and capital
accounts
• items consumed during 2012 although
purchased earlier
• minerals received from other mines for
preparation
• supplies consumed for production,
development, exploration, maintenance, and
repair of mine, plant and equipment, or
in-plant construction
• supplies furnished without charge to
contractors or sold to employees for use at
this establishment
• fuels and electric energy consumed, or cost
of products resold
• contract work
EXCLUDE:
• supplies received during 2012 that were not
consumed
• cost of minerals mined and also processed at
the establishment in 2012
• services such as advertising, telephone, fax,
cable, insurance, development, and research
rendered by other establishments
• services of engineering, management,
marketing, legal, and other professional
consultants, etc.
• depreciation and depletion charges against
plant and equipment
• rent and rental allowances, interest payments,
royalties, and use of patent fees
• supplies, parts, or machinery produced at this
establishment
• extraordinary losses such as fire and flood

MI-21271(I) (9-9-2011)

Page 3

Attachment B
MI-21301(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(10-05-2011) Draft 2

U.S. CENSUS BUREAU

2012 ECONOMIC CENSUS
Mining Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS FOR REPORTING OIL
AND GAS FIELD SERVICES (FORM – 21301)
We estimate that it will take from 2 to 10 hours to
complete this form, with almost 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 0607-0897, 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
0607-0897" 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 –
• Visit our website at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance,
7:30 a.m. to 4:30 p.m., Eastern Time, Monday
through Friday, or
• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001
Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form
with any correspondence.
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
questionnaire.
Report all value figures in thousands of dollars, total
number of hours worked by mining, production,
development and exploration workers in thousands
of hours, and all electricity quantity figures in
thousands of kilowatthours for the mining
establishment.

WHO SHOULD REPORT?
• Every concern that performed oil and gas field
services for other concerns during any part of
2012 in the United States is required to submit
a census report.
• If you have not received forms to cover each of
your operations, call or write the Census Bureau,
describing the activity at the establishments for
which you are requesting forms.
• If this questionnaire does not pertain to your
type of activity, complete all appropriate items,
such as employment, payroll, shipments, etc., of
this report. Describe your activities in the
Remarks section.
WHAT IS A MINERAL ESTABLISHMENT?
An oil and gas field service establishment primarily
performs drilling, exploration and other oil and gas
field support services for operators of oil and gas
field properties on a contract or fee basis. It
includes all nationwide oil and gas field service
activities performed under your current Employer
Identification Number (EIN) for the year 2012.
WHAT ACTIVITIES SHOULD BE REPORTED?
INCLUDE
• Oil and gas field services performed for others,
such as:
– exploration for oil and gas
– drilling oil, gas, dry, and service wells
– drilling water wells for oil-field use
– building lease tanks
– running and pulling casing
– cementing and shooting wells
– installing production equipment and
offshore platforms
• Other associated activities when carried on in
connection with your oil and gas field
services such as:
– generating energy for the operation
– maintenance of equipment
– receiving, shipping, storage, research,
record keeping, health, safety, cafeteria,
and other services

EXCLUDE

EXCLUDE

• Operation of company stores, boardinghouses,
bunkhouses, and recreational facilities

• Freight and excise taxes

• Separate sales branches, research laboratories,
and general administrative offices. Report these
on the appropriate Census of Business, Census
of Manufactures, or central office or auxiliary
forms
• Operation of leases for your own account or on
contract for others if the value of shipments from
these operations amounted to more than
$500,000. File a separate report form MI-21101
covering these oil and gas field operations
WHAT PERIOD SHOULD EACH REPORT
COVER?

• Nonoperating income such as interest
dividends, or the sale of fixed assets
Part B – Value of Products Exported
Report as exports those shipments going directly
for export including shipments to foreign
subsidiaries or foreign divisions of your company
and their affiliates.
INCLUDE
• Shipments of your products to export firms and
to other customers who export these items

• Each report should cover the calendar year 2012.

• Sales to the U.S. government to be shipped to
foreign nations under military and economic
assistance programs

• If book records are not on a calendar-year basis,
carefully prepared estimates are acceptable.

• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and
U.S. Possessions

• If your fiscal year covers at least 10 months of
calendar-year 2012, 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.)
• If an establishment began to operate or ceased to
operate during 2012, report only the part of the
year that the establishment was in operation.
• If the establishment changed ownership 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 operational status.
• Specify in the certification, item 30 , the exact
period that the report covers.

EXCLUDE sales to the U.S. Government overseas
Item 7 – EMPLOYMENT AND PAYROLL
Part A – Number of Employees
INCLUDE
• All full-time and part-time employees on the
payroll of this establishment during any part of
the pay period that includes the 12th of March
• Persons on paid sick leave, paid holidays, and
paid vacations
• Officers of the establishment, if a corporation
• A distribution of those who work in units that
serve other activities also carried on at this
establishment in addition to the oil and gas field
contract work (examples: medical staff, etc.) Also,
distribute the earnings and hours worked of these
employees among the respective establishments

DETAILED INSTRUCTIONS FOR SELECTED ITEMS

EXCLUDE

Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE

• Members of Armed Forces and pensioners
carried on your active payrolls

Part A – Value of Products Shipped

• Proprietor or partners, if an unincorporated concern

INCLUDE
• All products physically shipped from this
establishment during 2012
• Receipts for services
• Value of resales

• Full-time or part-time employees working at this
establishment whose payroll was filed under an
employee leasing company’s Employer
Identification Number (EIN)
• Those who performed work for you but were on
the payroll of another employer (such as
employees of contractors or subcontractors)

• Other miscellaneous receipts
MI-21301(I) (10-05-2011)

Page 2

Line 1 – Number of Mining, Production,
Development, and Exploration
Workers
INCLUDE
• Workers (up through the working-supervisor level)
engaged in services closely associated with
production and development operations such as:
– drilling and maintaining wells
– seismic testing or cementing wells
– manual work
– tool use and machine operation
– materials and products, loading and hauling
– mineral properties care
– exploration and development work
– storage, shipping, maintenance, repair,
and guard services
– auxiliary production for own use
(e.g., power plant)
– record keeping
– regular maintenance and repairs
EXCLUDE
• Supervisory employees above the
working-supervisor level

INCLUDE
• Commissions, dismissal pay, and paid bonuses
• Employee contributions to pension plans such as
a 401(k) plan
• Vacation and sick-leave pay
• Cash equivalent of compensation paid in kind
such as:
– board and housing
– payments in the form of shared profits and
special stock purchases that are subject to
withholding tax
• Salaries of officers of this establishment, if a
corporation
• The spread on stock options tax are taxable to
employee wages
EXCLUDE
• Payments to proprietor or partners, if an
unincorporated concern

• Employees of subcontractors

• Payments to members of Armed Forces and
pensioners carried on your active payroll

Line 2 – All Other Employees

• Royalty payments to unions

INCLUDE

• Payments to subcontractors. Report such
payment item 16 A, line 5.

• Nonproduction personnel at this establishment
engaged in supervision above the workingsupervisor level and employees engaged in
activities such as:
– sales, advertising, purchasing, finance
– highway trucking and other transportation
– credit, collection, executive, legal, clerical, and
routine office functions
– personnel (including cafeteria, medical, etc.)
– professional (engineers, geologists, etc.) and
technical work
• Force-account construction employees on your
payroll engaged in construction of major
additions or alterations to your facilities who are
utilized as a separate workforce
EXCLUDE employees of subcontractors who
performed work for you.

Part C – Number of Hours Worked by Mining,
Production, Development, and
Exploration Workers
An hour worked is defined as the work of one
person for 1 hour. Report figures from actual
records of hours worked wherever available. If
no records of hours worked were kept, estimate
hours worked from payroll or other records.
INCLUDE
• All hours worked or paid (except hours paid
for vacations, holidays, or sick leave)
• Overtime hours (report actual hours worked,
not straight-time equivalent hours)

Part B – Payroll

• Actual hours worked by an employee who
elects to work during a vacation period

Report the gross earnings paid in calendar year
2012 to employees of this establishment prior to
such deductions as employee’s Social Security
contributions, withholding taxes, group insurance
premiums, union dues, and savings bonds.

• All hours worked at this establishment for the
entire year by all full-time and part-time
production, development, and exploration
workers of the type reported in item 7 A, line 1.

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.

EXCLUDE

MI-21301(I) (10-05-2011)

• Hours worked by employees of subcontractors
• Hours of proprietors or partners

Page 3

Item 13 – ASSETS, CAPITAL EXPENDITURES,
RETIREMENTS, DEPRECIATION

Part D – Employer’s Cost For Fringe Benefits
Include employer’s cost for legally required
programs and programs not required by law.

Establishments Involved With Leasing
Arrangements for Equipment and/or Buildings

Line 1 – Health Insurance – Insurance premiums
on hospitals, medical plans, and single service
plans such as dental, vision, and prescription drug
plans. Include premium equivalents for selfinsured plans and fees paid to third party
administrators (TPAs). Do not include employee
contributions.

• Report leased equipment according to the type of
lease negotiated with the producer or the lessor.
• Capital Leases (as defined by the Financial
Accounting Standards Board (FASB)) report:
– original cost or market value of that equipment
and building as a value of fixed assets. Include
annual depreciation and retirements charged
against this equipment

Line 2 – Pension plans
a. Defined benefit pension plans – Costs for
both qualified and unqualified defined pension
plans. Pension plans that specify the benefit to
be paid to employee upon retirement, generally
either as a specified 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.
b. Defined contribution plans – Costs under
defined contribution plans. 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 profits
sharing plans, money purchase (e.g., 401k,
403b) and stock bonus plans (e.g., ESOPs).
Line 3 – Other – Other fringe benefits (e.g., Social
Security, workers’ compensation insurance,
unemployment tax, state disability insurance
programs, life insurance benefits, Medicare)

– cost (at market value) of acquisitions of
buildings and equipment during the year as a
capital expenditure and include it in the
end-of-year assets and charge the first year
depreciation (and retirements, if any)
• Operating Leases
– report the periodic payments made to the
producer or lessor in the rental section (item 14 ).
– exclude value of the building and equipment as
assets, capital expenditures, depreciation, or
retirements.
Parts A and D – Gross Value of Depreciable
Assets
Report the acquisition cost (not current market
value) of depreciable assets for which
depreciation or amortization reserves are
maintained.
• For new construction or other improvement
projects in progress but not yet complete,
INCLUDE:

Item 9 – INVENTORIES
INCLUDE the value of all inventories that are
attributable to the establishment’s operations
regardless of where the inventories are held or
stored

– cumulative capital expenditures for such
projects already in place at the beginning and
end of the year, respectively, in items 13 A, and
13 D

Part B, line 1 – Total Inventories

– expenditures capitalized for these projects
during 2012 in item 13 B

INCLUDE
• Stocks of items to be used for mineral service work
• Stocks of supplies, parts, fuels, etc.
Part B, line 2 – LIFO Reserve
LIFO reserve represents the excess of current
period cost over the LIFO carrying value. LIFO
reserve is the difference between the current cost
(e.g., FIFO) of inventories (gross value) and the
LIFO carrying value (net value).

MI-21301(I) (10-05-2011)

• If the establishment was acquired during the year,
report the value at the end of the year (item 13 D)
as your purchase cost adjusted for capital
expenditures (item 13 B) and deductions (item 13
C) since the time of purchase. Include used assets
purchased during the year at their market value at
the time of transfer rather than at original book
value.

Page 4

• Value of equipment produced and used at this
establishment

• If the establishment was sold by your company
during the year, report the gross value at the
beginning of the year (item 13 A) as its acquisition
cost. Also report this acquisition cost plus capital
expenditures that may have occurred since the
beginning of the year and the time of sale in item
13 C.

• All mining, loading, transportation, and similar
equipment for use at the operation
• Plant equipment
• Automobiles, trucks, and similar equipment

• Report gross assets for the end of the year
consistently with the gross assets at the beginning
of the year and the annual asset changes during
the year. Item 13 A, plus 13 B minus 13 C equals
13 D.

• Report all purchases of computers and
peripheral data processing equipment
• Replacements as well as additions to new
capacity

Part B – Capital Expenditures

EXCLUDE

Report the actual capital outlays during 2012, not
the final value of buildings or other structures
completed or equipment put in place during the
year. (These expenditures are of the type for
which depreciation or amortization accounts are
ordinarily maintained.)

• Company houses and general recreational
facilities
• Value of land
• The cost of maintenance and repairs charged as
current operating expense

• Capital expenditures during 2012 may be
determined by the following computation:

Part C – Total Retirements and Disposition
of Depreciable Assets

(a) cost of additions completed during the year, plus
(b) work-in-progress at the end of the year, minus
(c) work-in-progress at the beginning of the year.

INCLUDE gross value of assets sold, retired,
scrapped, destroyed, abandoned, etc., during the
year at their acquisition cost

INCLUDE

EXCLUDE charges to depreciation or amortization
reserves.

• Labor and installation costs whether on contract
or by your own forces

Part E – Normal Depreciation Charges

• Replacements as well as additions to capacity
for new depreciable assets
• Value of improvements and capitalized repairs
to machinery and equipment

Report the reduced value of assets (reported in
item 13 D) brought about through use, mineral
extraction, gradual obsolescence, or the effect of
the elements (decay or corrosion) for 2012 only.

• Expenditures at this establishment for old or
existing plants and for secondhand equipment
acquired from others (including the U.S.
Government)

INCLUDE charges against assets acquired or
completed during the year.

• Buildings and structures directly related to
mineral exploration, development, and
production

Report rental payments made to other companies
for use of depreciable assets such as buildings,
other structures, machinery, and equipment.
Include rental payments for land.

• Machinery, such as hoists, cranes, crushers,
separators, and power plants
• Values of construction by your own employees,
where capitalized
• Exploration, development, and production
machinery; transportation and office equipment
• Equipment such as excavators, loaders,
locomotives, tractors, hoists, drills,
compressors, pumps, and plant machinery, as
well as furniture and fixtures for offices,
cafeterias, and change rooms

MI-21301(I) (10-05-2011)

Item 14 – RENTAL PAYMENTS

Item 16 – SELECTED EXPENSES
Part A – Selected Production Related Costs
INCLUDE
• All supplies received for consumption
• Items charged to both the current and capital
accounts
• Items consumed during 2012 although
purchased earlier

Page 5

• Supplies consumed in your oil and gas field
contract work used in the construction,
maintenance, and repair of your own plant and
equipment
• Supplies furnished without charge to
subcontractors or sold to employees for use in oil
and gas field contract work
• Fuels and electric energy consumed, or cost of
products resold
• Contract or subcontract work
EXCLUDE
• Supplies received during 2012 that were not
consumed
• Services such as advertising, telephone, fax,
cable, insurance, development, and research
rendered by other establishments
• Services of engineering, management,
marketing, legal, and other professional
consultants, etc.

– hand tools
– hardware
– headlights and lamps

electrodes, and
acetylene gas as a fuel
– wire, cable, and chain

• All new and used machinery, equipment, and
parts installed
• Physical goods used or put into production
EXCLUDE services used or overhead charges.
Report services performed for you by others in
item 16 A, line 5.

Line 2 – Cost of Products Bought and Sold
As Such Without Further Processing
INCLUDE
• Cost of all products bought and resold in the
same condition as when purchased
• Total value of all products resold in item 22 on
the line for "Resales"

• Depreciation charges against plant and
equipment

Line 3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation
of Electricity

• Rent and rental allowances, interest
payments, royalties, and use of patent fees

Report the total amount actually paid or payable
for all purchased fuels consumed.

• Supplies, parts, or machinery produced at this
establishment

INCLUDE

• Extraordinary losses such as fire and flood
• Labor costs of your employees (report these
labor costs in items 7 and 16 C, line 1)
Line 1 – Cost of Supplies Used And
Purchased Machinery Installed
INCLUDE
The following list is shown only as an example; it
should not be considered a complete list.
– bearings
– belting and screen cloth
– bolts, screws, and nuts
– brake blocks and linings
– carbon and graphite brushes
– cement
– chemical reagents
– coal spraying oils
– dies, jigs, and fixtures
– drill bits and accessories
– explosives
– first aid and safety supplies
– floor gratings
– forgings and castings
– fuses
– gears and pinions
– grinding balls and rods
– hammers

MI-21301(I) (10-05-2011)

– industrial diamonds
– jacks
– lubricating oils
– lumber and timber
purchased
– packaging materials
– picks
– piling
– pipe, pumps, and fittings
– plates and sheets
– rail and accessories
– rods, tubing, and bars
– roof bolts
– stationary, stamps,
and office supplies
– track accessories
– water purchased
– welding rods,

• Fuel used to power onsite trucks, forklifts, or
motor vehicles
• Coal, coke, natural and manufactured gas,
gasoline, wood, purchased steam, and all other
fuels
Line 4 – Cost of Purchased Electricity
Report total amount actually paid or payable for
electric energy purchased during 2012 from other
companies.
EXCLUDE value of electricity generated and used
at this establishment, but report its quantity in
item 16 B, line 2.
Line 5 – Cost of Mineral Contract Work
Done for You by Others
INCLUDE
• Payments for supplies and equipment furnished
by the contractor or subcontractor incidental to
the contract work
• An estimate of the value of the service if part of
the payment to a subcontractor was in material
produced

Page 6

Part B – Quantity of Electricity

Line 5 – Purchased Communication Services

Report all quantities of electricity in thousands of
kilowatthours.

INCLUDE the total cost of purchased telephone,
data transmission, telegraph, telex, photo
transmission, facsimile (FAX), paging cellular
telephone, on-line access and related services
actually paid or payable during the year.

Line 1 – Purchased Electricity
Report the quantity of electricity for which the
cost is reported in item 16 A, line 4.
Line 2 – Generated Electricity
When a figure is reported on this line, 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 worked in
the figures reported in item 7 , and the cost of
fuels used to generate electricity, in item 16 A,
line 3 and item 18 .

Line 6 – Purchased Repairs and
Maintenance to Buildings and/or
Machinery and Equipment
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

Line 3 – Electricity Sold or Transferred

• Cost of repair and maintenance of any leased
property if the establishment assumes the cost

INCLUDE

EXCLUDE

• Quantity of electric energy that was also
included in item 16 B, lines 1 and 2, but was
sold to other companies

• Extensive "repairs" or reconstruction that is
capitalized. Report these as a capital expenditure
in item 13

• Value of electricity sold in item 22 on "All other
products" line

• Costs incurred directly by the establishment in
using its own work force to perform repairs and
maintenance work

Part C – Other Operating Expenses Paid by
This Establishment

• Repairs and maintenance provided by the
building or machinery owner as part of the
rental contract

INCLUDE
• Costs for each of these services purchased from
other companies that are paid directly by this
establishment
• Expenses normally considered nonproduction
related costs
EXCLUDE
• Salaries paid to employees of this establishment
for any of the specified services
• The cost of mining activities contracted or
subcontracted to others and reported in
item 16 A, line 5
Line 2 – Expensed Equipment

Line 8 – Purchased Advertising and
Promotional Services
INCLUDE cost of advertising services purchased
from other companies including payments for
printing, media coverage, and other advertising
services and materials.
EXCLUDE all salaries paid to employees of this
establishment for advertising work
Line 9 – Purchased Professional and
Technical Services
INCLUDE business and property tax
EXCLUDE income taxes

All expenses for purchased computer hardware
and supplies
Line 3 – Expensed Purchase of Software
Purchased computer services (software, data
transmission, processing services, web design,
etc.)

MI-21301(I) (10-05-2011)

Page 7

Item 17 – DETAIL COST OF MATERIALS,
PARTS, AND SUPPLIES
INCLUDE
• Separate figures for each item listed, unless it is
an integral part of another piece of equipment
and is not recorded separately (such as valves
and pipe fittings included with tanks, separators,
etc.). Then the item may be reported with the
cost of that equipment.
• Amounts actually paid or payable after
discounts; include freight and direct charges
incurred in acquiring the quantities of the listed
items during 2012
Line 1 – Purchased Installed
INCLUDE
• All new and used machinery and equipment
that were purchased, whether charged to
current or capital accounts
• Machinery charged to the capital account in
item 13 B as well as here
• Equipment that was installed at the mine, mill,
or preparation plant as well as mobile loading
and transportation equipment
Item 18 – FUELS USED
INCLUDE
• Fuels that were purchased or transferred from
outside of the defined boundaries of the
establishment where they were consumed, for
the production of heat, power, or generated
electricity
• All fuels purchased from other companies and
used at this establishment
Cost is delivered cost, the amount paid or payable
after discounts, including freight and other direct
charges incurred by the establishment in
acquiring the fuels.
Conversions:
• Fuel oil: 42 gallons = 1 barrel
• Natural gas: 10,000 therms = 1 million cubic feet
• Manufactured gas: 6,000 therms = 1 million
cubic feet

If payment for work was made in other than cash,
estimate the market value of services or products
rendered and include this in the "amount
received."
Line 4 – Directional Drilling Control
Report receipts for specialized services involved
with drilling deviated wells. Directional drilling
control involves the intentional deviation of a
well bore from the vertical. When done by the
primary drilling contractor, directional drilling
control receipts should be reported on line 4
rather than line 3.
Line 14 – Other Oil and Gas Field Services
INCLUDE
– abandoning wells
– building board roads (as a contact service)
– building drilling platforms on leases
– building offshore drilling islands
– clearing locations
– crane work on leases
– dirt work, oil and gas
– dredging canals and driving keyways
– drilling rat holes and mouse holes
– excavating slush pits or cellars
– fishing for tools
– flooding and water injection
– general oil field contracting
– lease maintenance
– oil and gas well shooting
– pipe testing
– plugging wells
– rolling pipe, leveling, etc.
– roustabout work
– saltwater disposal systems
– sandblasting pipelines on leases
– vacuum truck services
– water well drilling (on leases)

Line 18 – From Stripper Well Leases
(included in Line 17)
Report sales volumes from leases where the
average daily production of crude petroleum and
petroleum condensates per well did not exceed 10
barrels per day during the calendar year.
Reasonable estimates for the year are acceptable
if data are not available from bookkeeping
records.

Item 22 – DETAIL OF SALES, SHIPMENTS,
RECEIPTS, OR REVENUE
Report separately each kind of work listed; do not
combine lines. If book records are not available,
carefully prepared estimates are acceptable.

MI-21301(I) (10-05-2011)

Page 8

Attachment B
MI-21302(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(10-05-2011) Draft 2

U.S. CENSUS BUREAU

2012 CENSUS OF MINERAL INDUSTRIES
Mining Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS FOR REPORTING
MINERAL CONTRACT SERVICES (FORM – 21302)
We estimate that it will take from 2 to 10 hours to
complete this form, with almost 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 0607-0897, U.S. Census Bureau,
4600 Silver Hill Road, Stop AMSD-3K138,
Washington, D.C. 20233. You may e-mail comments
to [email protected]; use "Paperwork Project
0607-0897" 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 –

WHO SHOULD REPORT?
• Every concern that performed mineral contract
work for other concerns during any part of
2012 in the United States is required to submit
a census report. The report should be
completed by the operator of the
establishment, whether the operator is the
owner or is operating it under lease or
contract.
• If you have not received forms to cover each of
your operations, call or write the Census Bureau,
describing the activity at the establishments for
which you are requesting forms.
• If this questionnaire does not pertain to your
type of activity, complete all appropriate items,
such as employment, payroll, shipments, etc., of
this report. Describe your activities in the
Remarks section.
WHAT IS A MINERAL ESTABLISHMENT?

• Visit our website at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance,
7:30 a.m. to 4:30 p.m., Eastern Time, Monday
through Friday, or
• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001
Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form
with any correspondence.
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
questionnaire.
Report all value figures in thousands of dollars, total
number of hours worked by mining, production,
development and exploration workers in thousands
of hours, and all electricity quantity figures in
thousands of kilowatthours for the mining
establishment.

A mineral contract service established primarily
performs exploration and other mining and
quarrying support services for operators of
mineral properties. It includes all nationwide
mineral service activities performed under your
current Employer Identification Number (EIN) for
the year 2012.
WHAT ACTIVITIES SHOULD BE REPORTED?
INCLUDE
• Mineral contract work performed for others,
such as:
– exploration for minerals and prospect and
test drilling
– sinking mine shafts and overburden stripping
– mining metal ores, coal, stone, and other
minerals for another’s account, including
the loading of culm-bank material
– pumping and draining mines and quarries
– installing production equipment
• Other associated activities when carried on
at the same physical location such as:
– generating energy by your company for
these operations
– maintenance of equipment
– receiving, shipping, storage, research,
record keeping, health, safety, cafeteria,
and other services

EXCLUDE

DETAILED INSTRUCTIONS FOR SELECTED ITEMS

• Operation of company stores, boardinghouses,
bunkhouses, and recreational facilities

Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE

• Separate sales branches, research laboratories,
and general administrative offices. Report these
on the appropriate Census of Business, Census
of Manufactures, or central office or auxiliary
forms

Part A – Value of Products Shipped

• Operation of mines for your own account or
under lease or contract for others

• Receipts for services

• Services performed for companies other than
those that operate mines, pits, quarries, mills,
preparation plants, or other mineral
establishments
• General services, such as construction of tipples,
washeries, mills, or treatment plants, and
highway construction

INCLUDE
• All products physically shipped from this
establishment during 2012
• Value of resales
• Other miscellaneous receipts
EXCLUDE
• Freight and excise taxes
• Nonoperating income such as interest
dividends, or the sale of fixed assets
Part B – Value of Products Exported

WHAT PERIOD SHOULD EACH REPORT
COVER?
• Each report should cover the calendar year 2012.
• 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 2012, 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.)
• If an establishment began to operate or ceased
to operate during 2012, report only the part of
the year that the establishment was in operation.

Report as exports those shipments going directly
for export including shipments to foreign
subsidiaries or foreign divisions of your company
and their affiliates.
INCLUDE
• Shipments of your products to export firms and
to other customers who export these items
• Sales to the U.S. government to be shipped to
foreign nations under military and economic
assistance programs
• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and
U.S. Possessions
EXCLUDE sales to the U.S. Government overseas

• If the establishment changed ownership 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 operational status.
• Specify in the certification, item 30 , the exact
period that the report covers.

MI-21302(I) (10-05-2011)

Page 2

Item 7 – EMPLOYMENT AND PAYROLL

Line 2 – All Other Employees

Part A – Number of Employees

INCLUDE

INCLUDE

• Nonproduction personnel at this establishment
engaged in supervision above the workingsupervisor level and employees engaged in
activities such as:

• All full-time and part-time employees on the
payroll of this establishment during any part of
the pay period that includes the 12th of March

– sales, advertising, purchasing, finance
– highway trucking and other transportation
– credit, collection, executive, legal, clerical, and
routine office functions
– personnel (including cafeteria, medical, etc.)
– professional (engineers, geologists, etc.) and
technical work

• Persons on paid sick leave, paid holidays, and
paid vacations
• Officers of the establishment, if a corporation
• Employees paid on a per ton, car, or yard basis
• A distribution of those who work in units that
serve other activities also carried on at this
establishment in addition to the mineral contract
work (examples: medical staff, etc.) Also,
distribute the earnings and hours worked of these
employees among the respective establishments
EXCLUDE
• Members of Armed Forces and pensioners
carried on your active payrolls
• Proprietor or partners, if an unincorporated
concern
• Full-time or part-time employees working at this
establishment whose payroll was filed under an
employee leasing company’s Employer
Identification Number (EIN)
• Those who performed work for you but were on
the payroll of another employer (such as
employees of mine operators or subcontractors)
Line 1 – Number of Mining, Production,
Development and Exploration
Workers
INCLUDE

• Force-account construction employees on your
payroll engaged in construction of major
additions or alterations to your facilities who are
utilized as a separate workforce
EXCLUDE employees of subcontractors who
performed work for you.
Part B – Payroll
Report the gross earnings paid in calendar year
2012 to employees of this establishment prior to
such deductions as employee’s Social Security
contributions, withholding taxes, group insurance
premiums, union dues, and savings bonds.
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.
INCLUDE
• Commissions, dismissal pay, and paid bonuses
• Employee contributions to pension plans such as
a 401(k) plan

• Workers (up through the working-supervisor level)
engaged in services closely associated with
production and development operations such as:
– manual work
– tool use and machine operation
– materials and products, loading and hauling
– mineral properties care
– exploration and development work
– storage, shipping, maintenance, repair,
and guard services
– auxiliary production for own use
(e.g., power plant)
– record keeping
– regular maintenance and repairs

• Vacation and sick-leave pay

EXCLUDE

EXCLUDE

• Supervisory employees above the
working-supervisor level

• Payments to proprietor or partners, if an
unincorporated concern

• Cash equivalent of compensation paid in kind
such as:
– board and housing
– payments in the form of shared profits and
special stock purchases that are subject to
withholding tax
• Salaries of officers of this establishment, if a
corporation
• The spread on stock options tax are taxable to
employee wages

• Employees of subcontractors
MI-21302(I) (10-05-2011)

Page 3

• Payments to members of Armed Forces and
pensioners carried on your active payroll
• Royalty payments to unions
• Cost of smithing, explosives, fuses, electric cap
lamps, and mine supplies used in production,
development, and exploration work but charged to
employees and deducted from their wages (Include
this cost in item 16 A, line 1, if applicable.)
Part C – Number of Hours Worked by Mining,
Production, Development, and
Exploration Workers
An hour worked is defined as the work of one
person for 1 hour. Report figures from actual
records of hours worked wherever available. If
no records of hours worked were kept, estimate
hours worked from payroll or other records.

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.
b. Defined contribution plans – Costs under
defined contribution plans. 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 profits
sharing plans, money purchase (e.g., 401k,
403b) and stock bonus plans (e.g., ESOPs).
Line 3 – Other - Other fringe benefits (e.g., Social
Security, workers’ compensation insurance,
unemployment tax, state disability insurance
programs, life insurance benefits, Medicare)

INCLUDE

Item 9 – INVENTORIES

• All hours worked or paid (except hours paid
for vacations, holidays, or sick leave)

INCLUDE the value of all inventories that are
attributable to the establishment’s operations
regardless of where the inventories are held or
stored.

• Overtime hours (report actual hours worked,
not straight-time equivalent hours)
• Actual hours worked by an employee who
elects to work during a vacation period

Part B, line 1 – Total Inventories

• All hours worked at this establishment for the
entire year by all full-time and part-time
production, development, and exploration
workers of the type reported in item 7 A, line 1.

• Stocks of items to be used for mineral service work

EXCLUDE

LIFO reserve represents the excess of current
period cost over the LIFO carrying value. LIFO
reserve is the difference between the current cost
(e.g., FIFO) of inventories (gross value) and the
LIFO carrying value (net value).

INCLUDE
• Stocks of supplies, parts, fuels, etc.
Part B, line 2 – LIFO Reserve

• Hours worked by employees of subcontractors
• Hours of proprietors or partners
Part D – Employer’s Cost For Fringe Benefits

Item 13 – ASSETS, CAPITAL EXPENDITURES,
RETIREMENTS, DEPRECIATION

Include employer’s cost for legally required
programs and programs not required by law.

Establishments Involved With Leasing
Arrangements for Equipment and/or Buildings

Line 1 – Health Insurance - Insurance premiums
on hospitals, medical plans, and single service
plans such as dental, vision, and prescription drug
plans. Include premium equivalents for selfinsured plans and fees paid to third party
administrators (TPAs). Do not include employee
contributions.

• Report leased equipment according to the type of
lease negotiated with the producer or the lessor.
• Capital Leases (as defined by the Financial
Accounting Standards Board (FASB)) report:

Line 2 – Pension plans
a. Defined benefit pension plans – Costs for
both qualified and unqualified defined pension
plans. Pension plans that specify the benefit to
be paid to employee upon retirement, generally
either as a specified amount or a percentage of

MI-21302(I) (10-05-2011)

Page 4

– original cost or market value of that equipment
and building as a value of fixed assets. Include
annual depreciation and retirements charged
against this equipment
– cost (at market value) of acquisitions of
buildings and equipment during the year as a
capital expenditure and include it in the

• Capital expenditures during 2012 may be
determined by the following computation:

end-of-year assets and charge the first year
depreciation (and retirements, if any)
• Operating Leases

(a) cost of additions completed during the year, plus
(b) work-in-progress at the end of the year, minus

– report the periodic payments made to the
producer or lessor in the rental section (item 14 ).

(c) work-in-progress at the beginning of the year.

– EXCLUDE value of the building and equipment
as assets, capital expenditures, depreciation, or
retirements.

INCLUDE
• Labor and installation costs whether on contract
or by your own forces

Parts A and D – Gross Value of Depreciable
Assets

• Replacements as well as additions to capacity
for new depreciable assets

Report the acquisition cost (not current market
value) of depreciable assets for which
depreciation or amortization reserves are
maintained.

• Value of improvements and capitalized repairs
to machinery and equipment
• Expenditures at this establishment for old or
existing plants and for secondhand equipment
acquired from others (including the U.S.
Government)

• For new construction or other improvement
projects in progress but not yet complete,
INCLUDE:

• Buildings and structures directly related to
mineral exploration, development, and
production

– cumulative capital expenditures for such
projects already in place at the beginning and
end of the year, respectively, in items 13 A, and
13 D

• Machinery, such as hoists, cranes, crushers,
separators, and power plants

– expenditures capitalized for these projects
during 2012 in item 13 B,

• Values of construction by your own employees,
where capitalized

• If the establishment was acquired during the year,
report the value at the end of the year (item 13 D)
as your purchase cost adjusted for capital
expenditures (item 13 B) and deductions (item 13
C) since the time of purchase. Include used assets
purchased during the year at their market value at
the time of transfer rather than at original book
value.

• Exploration, development, and production
machinery; transportation and office equipment
• Equipment such as excavators, loaders,
locomotives, tractors, hoists, drills,
compressors, pumps, and plant machinery, as
well as furniture and fixtures for offices,
cafeterias, and change rooms

• If the establishment was sold by your company
during the year, report the gross value at the
beginning of the year (item 13 A) as its acquisition
cost. Also report this acquisition cost plus capital
expenditures that may have occurred since the
beginning of the year and the time of sale in item
13 C.

• Value of equipment produced and used at this
establishment
• All mining, loading, transportation, and similar
equipment for use at the operation

• Report gross assets for the end of the year
consistently with the gross assets at the beginning
of the year and the annual asset changes during
the year. Item 13 A, plus 13 B minus 13 C equals
13 D.
Part B – Capital Expenditures
Report the actual capital outlays during 2012, not
the final value of buildings or other structures
completed or equipment put in place during the
year. (These expenditures are of the type for
which depreciation or amortization accounts are
ordinarily maintained.)

MI-21302(I) (10-05-2011)

• Plant equipment
• Automobiles, trucks, and similar equipment
• Report all purchases of computers and
peripheral data processing equipment
• Replacements as well as additions to new
capacity
EXCLUDE
• Company houses and general recreational
facilities

Page 5

• Value of land
• The cost of maintenance and repairs charged as
current operating expense

• Services such as advertising, telephone, fax,
cable, insurance, development, and research
rendered by other establishments

Part C – Total Retirements and Disposition
of Depreciable Assets

• Services of engineering, management,
marketing, legal, and other professional
consultants, etc.

INCLUDE gross value of assets sold, retired,
scrapped, destroyed, abandoned, etc., during the
year at their acquisition cost

• Depreciation charges against plant and
equipment

EXCLUDE charges to depreciation or amortization
reserves.
Part E – Normal Depreciation Charges
Report the reduced value of assets (reported in
item 13 D) brought about through use, mineral
extraction, gradual obsolescence, or the effect of
the elements (decay or corrosion) for 2012 only.
INCLUDE charges against assets acquired or
completed during the year.
Item 14 – RENTAL PAYMENTS
Report rental payments made to other companies
for use of depreciable assets such as buildings,
other structures, machinery, and equipment.
Include rental payments for land.
Item 16 – SELECTED EXPENSES
Part A – Selected Production Related Costs
INCLUDE
• All supplies received for consumption
• Items charged to both the current and capital
accounts
• Items consumed during 2012 although
purchased earlier
• Supplies consumed in your mineral contract work
used in the construction, maintenance, and repair
of your own plant and equipment
• Supplies furnished without charge to
subcontractors or sold to employees for use in the
mineral contract work
• Fuels and electric energy consumed, or cost of
products resold
• Contract or subcontract work
EXCLUDE

• Rent and rental allowances, interest
payments, royalties, and use of patent fees
• Supplies, parts, or machinery produced at this
establishment
• Extraordinary losses such as fire and flood
• Labor costs of your employees (report these
labor costs in items 7 and 16 C, line 1)
Line 1 – Cost of Supplies Used And
Purchased Machinery Installed
INCLUDE
The following list is shown only as an example; it
should not be considered a complete list.
– bearings
– belting and screen cloth
– bolts, screws, and nuts
– brake blocks and linings
– carbon and graphite brushes
– cement
– chemical reagents
– coal spraying oils
– dies, jigs, and fixtures
– drill bits and accessories
– explosives
– first aid and safety supplies
– floor gratings
– forgings and castings
– fuses
– gears and pinions
– grinding balls and rods
– hammers
– hand tools
– hardware
– headlights and lamps

• All new and used machinery, equipment, and
parts installed
• Physical goods used or put into production
EXCLUDE services used or overhead charges.
Report services performed for you by others in
item 16 A, line 5.

• Supplies received during 2012 that were not
consumed

MI-21302(I) (10-05-2011)

– industrial diamonds
– jacks
– lubricating oils
– lumber and timber
purchased
– packaging materials
– picks
– piling
– pipe, pumps, and fittings
– plates and sheets
– rail and accessories
– rods, tubing, and bars
– roof bolts
– stationary, stamps,
and office supplies
– track accessories
– water purchased
– welding rods,
electrodes, and
acetylene gas as a fuel
– wire, cable, and chain

Page 6

Line 2 – Cost of Products Bought and Sold
As Such Without Further Processing
INCLUDE
• Cost of all products bought and resold in the
same condition as when purchased
• Total value of all products resold in item 22 on
the line for "Resales"
Line 3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation
of Electricity
Report the total amount actually paid or payable
for all purchased fuels consumed.
INCLUDE
• Fuel used to power onsite trucks, forklifts, or
motor vehicles
• Anthracite, lignite, bituminous and
subbituminous coal, coke, natural and
manufactured gas, gasoline, wood, purchased
steam, and all other fuels
Line 4 – Cost of Purchased Electricity
Report total amount actually paid or payable for
electric energy purchased during 2012 from other
companies.
EXCLUDE value of electricity generated and used
at this establishment, but report its quantity in
item 16 B, line 2.
Line 5 – Cost of Mineral Contract Work
Done for You by Others
INCLUDE
• Payments for supplies and equipment furnished
by the contractor or subcontractor incidental to
the contract work

Line 2 – Generated Electricity
When a figure is reported on this line, 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 worked in
the figures reported in items 7 , and the cost of
fuels used to generate electricity, in item 16 A,
line 3 and item 18 .
Line 3 – Electricity Sold or Transferred
INCLUDE
• Quantity of electric energy that was also
included in item 16 B, lines 1 and 2, but was
sold to other companies
• Value of electricity sold in item 22 on "All other
products" line
Part C – 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
• Expenses normally considered nonproduction
related costs
EXCLUDE
• Salaries paid to employees of this establishment
for any of the specified services
• The cost of mining activities contracted or
subcontracted to others and reported in
item 16 A, line 5
Line 2 – Expensed Equipment
All expenses for purchased computer hardware
and supplies

• An estimate of the value of the service if part of
the payment to a subcontractor was in material
produced

Line 3 – Expensed Purchase of Software

EXCLUDE payments to miners paid on a per ton,
car, yard, or footage basis. Include the
compensation of such workers in item 7 B

Purchased computer services (software, data
transmission, processing services, web design,
etc.)

Part B – Quantity of Electricity
Report all quantities of electricity in thousands of
kilowatthours.
Line 1 – Purchased Electricity

Line 5 – Purchased Communication Services
INCLUDE the total cost of purchased telephone,
data transmission, telegraph, telex, photo
transmission, facsimile (FAX), paging cellular
telephone, on-line access and related services
actually paid or payable during the year.

Report the quantity of electricity for which the
cost is reported in item 16 A, line 4.

MI-21302(I) (10-05-2011)

Page 7

Line 6 – Purchased Repairs and
Maintenance to Buildings and/or
Machinery and Equipment
Report payments made for all maintenance
and repair work on the buildings and
equipment of this establishment.

Conversions:
• Fuel oil: 42 gallons = 1 barrel
• Natural gas: 10,000 therms = 1 million cubic feet
• Manufactured gas: 6,000 therms = 1 million
cubic feet

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
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 8 – Purchased Advertising and
Promotional Services
INCLUDE cost of advertising services purchased
from other companies including payments for
printing, media coverage, and other advertising
services and materials.
EXCLUDE all salaries paid to employees of this
establishment for advertising work
Line 9 – Purchased Professional and
Technical Services
INCLUDE business and property tax
EXCLUDE income taxes
Item 18 – FUELS USED
INCLUDE
• Fuels that were purchased or transferred from
outside of the defined boundaries of the
establishment where they were consumed, for
the production of heat, power, or generated
electricity
• All fuels purchased from other companies
and used at this establishment
Cost is delivered cost, the amount paid or payable
after discounts, including freight and other direct
charges incurred by the establishment in
acquiring the fuels.

MI-21302(I) (10-05-2011)

Page 8

Attachment B
MI-21351(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(09-10-2011) Draft 1

U.S. CENSUS BUREAU

2012 ECONOMIC CENSUS
Mining Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS FOR REPORTING OIL
AND GAS FIELD SERVICES – CONSOLIDATED
(FORM – 21351)
We estimate that it will take from 2 to 10 hours to
complete this form, with almost 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 0607-0897, 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
0607-0897" 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 –
• Visit our website at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance,
7:30 a.m. to 4:30 p.m., Eastern Time, Monday
through Friday, or
• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001

WHO SHOULD REPORT?
• Every concern that performed oil and gas field
services for other concerns during any part of
2012 in the United States is required to submit
a census report.The report should be
completed by the operator of the
establishment, whether the operator is the
owner or is operating it under lease or
contract.
• If you have not received forms to cover each of
your operations, call or write the Census Bureau,
describing the activity at the establishments for
which you are requesting forms.
• If this questionnaire does not pertain to your
type of activity, complete all appropriate items,
such as employment, payroll, shipments, etc., of
this report. Describe your activities in the
Remarks section.
WHAT IS A MINERAL ESTABLISHMENT?
An oil and gas field service establishment primarily
performs drilling, exploration and other oil and gas
field support services for operators of oil and gas
field properties on a contract or fee basis. It
includes all nationwide oil and gas field service
activities performed under your current Employer
Identification Number (EIN) for the year 2012.
WHAT ACTIVITIES SHOULD BE REPORTED?
INCLUDE

Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form
with any correspondence.
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
questionnaire.
Report all value figures in thousands of dollars, total
number of hours worked by mining, production,
development and exploration workers in thousands
of hours, and all electricity quantity figures in
thousands of kilowatthours for the mining
establishment.

• Oil and gas field services performed for others,
such as:
– exploration for oil and gas
– drilling oil, gas, dry, and service wells
– drilling water wells for oil-field use
– building lease tanks
– running and pulling casing
– cementing and shooting wells
– installing production equipment and
offshore platforms
• Other associated activities when carried on in
connection with your oil and gas field
services such as:
– generating energy for the operation
– maintenance of equipment
– receiving, shipping, storage, research,
record keeping, health, safety, cafeteria,
and other services

EXCLUDE
• Operation of company stores, boardinghouses,
bunkhouses, and recreational facilities
• Separate sales branches, research laboratories,
and general administrative offices. Report these
on the appropriate Census of Business, Census
of Manufactures, or central office or auxiliary
forms
• Operation of leases for your own account or on
contract for others if the value of shipments from
these operations amounted to more than
$500,000. File a separate report form MI-21101
covering these oil and gas field operations

If any of the items requested are maintained in
your records only at a divisional or company
level, allocate their costs to each establishment
for which you received a questionnaire. When
determining transfer values of products and
materials from one establishment to another
(interplant transfers), include, in addition to direct
costs of production, a reasonable proportion of
"all other costs (company overhead) and profits."
The establishments receiving such transfers
should report them as purchased minerals for
preparation, supplies, fuels, or electric energy at
the same value plus cost of freight and other
direct handling charges. (See item 16 .)
DETAILED INSTRUCTIONS FOR SELECTED ITEMS

WHAT PERIOD SHOULD EACH REPORT
COVER?
• Each report should cover the calendar year 2012.
• 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 2012, 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.)
• If an establishment began to operate or ceased to
operate during 2012, report only the part of the
year that the establishment was in operation.
• If the establishment changed ownership 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 operational status.
• Specify in the certification, item 30 , the exact
period that the report covers.

Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE
Part A – Value of Products Shipped
INCLUDE
• All products physically shipped from this
establishment during 2012
• Receipts for services
• Value of resales
• Other miscellaneous receipts
EXCLUDE
• Freight and excise taxes
• Nonoperating income such as interest
dividends, or the sale of fixed assets
Part B – Value of Products Exported
Report as exports those shipments going directly
for export including shipments to foreign
subsidiaries or foreign divisions of your company
and their affiliates.
INCLUDE
• Shipments of your products to export firms and
to other customers who export these items
• Sales to the U.S. government to be shipped to
foreign nations under military and economic
assistance programs
• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and
U.S. Possessions
EXCLUDE sales to the U.S. Government overseas

MI-21351(I) (9-10-2011)

Page 2

Item 7 – EMPLOYMENT AND PAYROLL

Line 2 – All Other Employees

Part A – Number of Employees

INCLUDE

INCLUDE

• Nonproduction personnel at this establishment
engaged in supervision above the workingsupervisor level and employees engaged in
activities such as:

• All full-time and part-time employees on the
payroll of this establishment during any part of
the pay period that includes the 12th of March

– sales, advertising, purchasing, finance
– highway trucking and other transportation
– credit, collection, executive, legal, clerical, and
routine office functions
• Officers of the establishment, if a corporation
– personnel (including cafeteria, medical, etc.)
– professional (engineers, geologists, etc.) and
• A distribution of those who work in units that
technical work
serve other activities also carried on at this
establishment in addition to the oil and gas field
• Force-account construction employees on your
contract work (examples: medical staff, etc.) Also,
payroll engaged in construction of major
distribute the earnings and hours worked of these
additions or alterations to your facilities who are
employees among the respective establishments
utilized as a separate workforce
EXCLUDE
EXCLUDE employees of subcontractors who
performed work for you.
• Members of Armed Forces and pensioners
• Persons on paid sick leave, paid holidays, and
paid vacations

carried on your active payrolls

Part B – Payroll

• Proprietor or partners, if an unincorporated concern
• Full-time or part-time employees working at this
establishment whose payroll was filed under an
employee leasing company’s Employer
Identification Number (EIN)
• Those who performed work for you but were on
the payroll of another employer (such as
employees of contractors or subcontractors)
Line 1 – Number of Mining, Production,
Development and Exploration
Workers

• Commissions, dismissal pay, and paid bonuses

• Workers (up through the working-supervisor
level) engaged in services closely associated with
production and development operations such as:
– drilling and maintaining wells
– seismic testing or cementing wells
– manual work
– tool use and machine operation
– materials and products, loading and hauling
– mineral properties care
– exploration and development work
– storage, shipping, maintenance, repair,
and guard services
– auxiliary production for own use
(e.g., power plant)
– record keeping
– regular maintenance and repairs
• Supervisory employees above the
working-supervisor level
• Employees of subcontractors

MI-21351(I) (9-10-2011)

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.
INCLUDE

INCLUDE

EXCLUDE

Report the gross earnings paid in calendar year
2012 to employees of this establishment prior to
such deductions as employee’s Social Security
contributions, withholding taxes, group insurance
premiums, union dues, and savings bonds.

• Employee contributions to pension plans such as
a 401(k) plan
• Vacation and sick-leave pay
• Cash equivalent of compensation paid in kind
such as:
– board and housing
– payments in the form of shared profits and
special stock purchases that are subject to
withholding tax
• Salaries of officers of this establishment, if a
corporation
• The spread on stock options tax are taxable to
employee wages
EXCLUDE
• Payments to proprietor or partners, if an
unincorporated concern

Page 3

• Payments to members of Armed Forces and
pensioners carried on your active payroll

Line 2 – Pension plans

• Royalty payments to unions
• Payments to subcontractors. Report such
payment item 16 A, line 5.
Part C – Number of Hours Worked by Mining,
Production, Development, and
Exploration Workers
An hour worked is defined as the work of one
person for 1 hour. Report figures from actual
records of hours worked wherever available. If
no records of hours worked were kept, estimate
hours worked from payroll or other records.

b. Defined contribution plans – Costs under
defined contribution plans. 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 profits
sharing plans, money purchase (e.g., 401k,
403b) and stock bonus plans (e.g., ESOPs).

INCLUDE
• All hours worked or paid (except hours paid
for vacations, holidays, or sick leave)
• Overtime hours (report actual hours worked,
not straight-time equivalent hours)

Line 3 – Other – Other fringe benefits (e.g., Social
Security, workers’ compensation insurance,
unemployment tax, state disability insurance
programs, life insurance benefits, Medicare)

• Actual hours worked by an employee who
elects to work during a vacation period
• All hours worked at this establishment for the
entire year by all full-time and part-time
production, development, and exploration
workers of the type reported in item 7 A, line 1.
EXCLUDE
• Hours worked by employees of subcontractors
• Hours of proprietors or partners
Part D – Employer’s Cost For Fringe Benefits
If any of the items are maintained in your records
only at a company level, allocate their costs to
the mining establishment. You may distribute the
total based on the ratio of the payroll of each
mining 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.
Include employer’s cost for legally required
programs and programs not required by law.
Line 1 – Health Insurance - Insurance premiums
on hospitals, medical plans, and single service
plans such as dental, vision, and prescription drug
plans. Include premium equivalents for selfinsured plans and fees paid to third party
administrators (TPAs). Do not include employee
contributions.

MI-21351(I) (9-10-2011)

a. Defined benefit pension plans – Costs for
both qualified and unqualified defined pension
plans. Pension plans that specify the benefit to
be paid to employee upon retirement, generally
either as a specified 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.

Page 4

Item 9 – INVENTORIES
Assign to each establishment those inventories
that the establishment is responsible for as if it
owned them. In completing the report of a mining
establishment or sales branch, INCLUDE those
inventories that are held elsewhere, such as a
warehouse operated by your company or a public
warehouse. The inventories of an operating
establishment held elsewhere should not be
reported on the report of the warehouse where
they may be actually stored. Inventories should
not be duplicated on establishment reports.
Part B, line 1 – Total Inventories
INCLUDE
• Stocks of items to be used for mineral service work
• Stocks of supplies, parts, fuels, etc.
Part B, line 2 – LIFO Reserve
LIFO reserve represents the excess of current
period cost over the LIFO carrying value. LIFO
reserve is the difference between the current cost
(e.g., FIFO) of inventories (gross value) and the
LIFO carrying value (net value).
Item 13 – ASSETS, CAPITAL EXPENDITURES,
RETIREMENTS, DEPRECIATION
If the establishment maintains a tentant relationship
with the parent company or one of its subsidiaries
and pays "rent" for the use of either its buildings or
equipment, exclude the value of

this rent from item 14 , Rental Payments. Instead,
report the gross value of assets made available to
this establishment as a result of this "rental"
agreement in item 13 , as if the establishment
owned them.

• If the establishment was acquired during the year,
report the value at the end of the year (item 13 D)
as your purchase cost adjusted for capital
expenditures (item 13 B) and deductions (item 13
C) since the time of purchase. Include used assets
purchased during the year at their market value at
the time of transfer rather than at original book
value.

If this establishment uses buildings or equipment
rented directly from other companies, but rental
payments are handled centrally at a company or
division level, report the share of overhead charged • If the establishment was sold by your company
during the year, report the gross value at the
to this establishment or estimate the share of rental
beginning of the year (item 13 A) as its acquisition
charges appropriate to the operations of this
cost. Also report this acquisition cost plus capital
establishment in item 14 .
expenditures that may have occurred since the
Establishments Involved With Leasing
beginning of the year and the time of sale in item
Arrangements for Equipment and/or Buildings
13 C.
• Report leased equipment according to the type of • Report gross assets for the end of the year
lease negotiated with the producer or the lessor.
consistently with the gross assets at the beginning
of the year and the annual asset changes during
• Capital Leases (as defined by the Financial
the year. Item 13 A, plus 13 B minus 13 C equals
Accounting Standards Board (FASB)) report:
13 D.
– original cost or market value of that equipment
and building as a value of fixed assets. Include
annual depreciation and retirements charged
against this equipment
– cost (at market value) of acquisitions of
buildings and equipment during the year as a
capital expenditure and include it in the
end-of-year assets and charge the first year
depreciation (and retirements, if any)
• Operating Leases

Part B – Capital Expenditures
Report the actual capital outlays during 2012, not
the final value of buildings or other structures
completed or equipment put in place during the
year. (These expenditures are of the type for
which depreciation or amortization accounts are
ordinarily maintained.)
• Capital expenditures during 2012 may be
determined by the following computation:
(a) cost of additions completed during the year, plus

– report the periodic payments made to the
producer or lessor in the rental section (item 14 ).
– exclude value of the building and equipment as
assets, capital expenditures, depreciation, or
retirements.

INCLUDE

• Replacements as well as additions to capacity
for new depreciable assets

Report the acquisition cost (not current market
value) of depreciable assets for which
depreciation or amortization reserves are
maintained.
• For new construction or other improvement
projects in progress but not yet complete, INCLUDE:
– cumulative capital expenditures for such
projects already in place at the beginning and
end of the year, respectively, in items 13 A, and
13 D

MI-21351(I) (9-10-2011)

(c) work-in-progress at the beginning of the year.

• Labor and installation costs whether on contract
or by your own forces

Parts A and D – Gross Value of Depreciable
Assets

– expenditures capitalized for these projects
during 2012 in item 13 B

(b) work-in-progress at the end of the year, minus

• Value of improvements and capitalized repairs
to machinery and equipment including those
done to assets transferred from other
establishments of this company
• Expenditures at this establishment for old or
existing plants and for secondhand equipment
acquired from others (including the U.S.
Government)
• Gross book value of machinery or equipment
transferred from other establishments of your
company

Page 5

• Buildings and structures directly related to
mineral exploration, development, and
production

Part E – Normal Depreciation Charges
Report the reduced value of assets (reported in
item 13 D) brought about through use, mineral
extraction, gradual obsolescence, or the effect of
the elements (decay or corrosion) for 2012 only.

• Machinery, such as hoists, cranes, crushers,
separators, and power plants
• Values of construction by your own employees,
where capitalized
• Exploration, development, and production
machinery; transportation and office equipment

INCLUDE charges against assets acquired or
completed during the year.
Item 14 – RENTAL PAYMENTS
Report rental payments made to other companies
for use of depreciable assets such as buildings,
other structures, machinery, and equipment.
Include rental payments for land.

• Equipment such as excavators, loaders,
locomotives, tractors, hoists, drills,
compressors, pumps, and plant machinery, as
well as furniture and fixtures for offices,
cafeterias, and change rooms

For special instructions involving leasing
arrangements, see page 4.

• Value of equipment produced and used at this
establishment

Item 16 – SELECTED EXPENSES

• All mining, loading, transportation, and similar
equipment for use at the operation

Part A – Selected Production Related Costs
INCLUDE

• Plant equipment

• All supplies received for consumption

• Automobiles, trucks, and similar equipment

• Items charged to both the current and capital
accounts

• Report all purchases of computers and
peripheral data processing equipment

• Items consumed during 2012 although
purchased earlier

• Replacements as well as additions to new
capacity

• Supplies consumed in your oil and gas field
contract work used in the construction,
maintenance, and repair of your own plant and
equipment

EXCLUDE
• Company houses and general recreational
facilities
• Value of land
• The cost of maintenance and repairs charged as
current operating expense
Part C – Total Retirements and Disposition
of Depreciable Assets

• Supplies furnished without charge to
subcontractors or sold to employees for use in oil
and gas field contract work
• Fuels and electric energy consumed, or cost of
products resold
• Contract or subcontract work

INCLUDE

EXCLUDE

• Gross value of assets sold, retired, scrapped,
destroyed, abandoned, etc., during the year at
their acquisition cost

• Supplies received during 2012 that were not
consumed
• Services such as advertising, telephone, fax,
cable, insurance, development, and research
rendered by other establishments

• Value of assets transferred to other
establishments of your company at their
acquisition cost, rather than current market
value
EXCLUDE charges to depreciation or amortization
reserves.

• Services of engineering, management,
marketing, legal, and other professional
consultants, etc.
• Depreciation charges against plant and
equipment
• Rent and rental allowances, interest
payments, royalties, and use of patent fees

MI-21351(I) (9-10-2011)

Page 6

• Supplies, parts, or machinery produced at this
establishment

Line 3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation
of Electricity

• Extraordinary losses such as fire and flood

Report the total amount actually paid or payable
for all purchased fuels consumed.

• Labor costs of your employees (report these
labor costs in items 7 and 16 C, line 1)

INCLUDE
If supplies, machinery installed, fuels, and electric
energy are received from other establishments of
your company, check the cost against the values
reported by the establishment transferring the
supply (see instructions on page 2). Add
freight and other direct handling charges.

• Fuels consumed at this establishment, but
produced at another establishment of your
company, in item 16 A, line 3 and item 18 .
Assign commercial values to them

Line 1 – Cost of Supplies Used And
Purchased Machinery Installed

• Coal, coke, natural and manufactured gas,
gasoline, wood, purchased steam, and all other
fuels

INCLUDE
The following list is shown only as an example; it
should not be considered a complete list.
– bearings
– belting and screen cloth
– bolts, screws, and nuts
– brake blocks and linings
– carbon and graphite brushes
– cement
– chemical reagents
– coal spraying oils
– dies, jigs, and fixtures
– drill bits and accessories
– explosives
– first aid and safety supplies
– floor gratings
– forgings and castings
– fuses
– gears and pinions
– grinding balls and rods
– hammers
– hand tools
– hardware
– headlights and lamps

– industrial diamonds
– jacks
– lubricating oils
– lumber and timber
purchased
– packaging materials
– picks
– piling
– pipe, pumps, and fittings
– plates and sheets
– rail and accessories
– rods, tubing, and bars
– roof bolts
– stationary, stamps,
and office supplies
– track accessories
– water purchased
– welding rods,
electrodes, and
acetylene gas as a fuel
– wire, cable, and chain

• Fuel used to power onsite trucks, forklifts, or
motor vehicles

Line 4 – Cost of Purchased Electricity
Report total amount actually paid or payable for
electric energy purchased during 2012 from other
companies or received from other establishments
of your company.
EXCLUDE value of electricity generated and used
at this establishment, but report its quantity in
item 16 B, line 2.
Line 5 – Cost of Mineral Contract Work
Done for You by Others
INCLUDE
• Payments for supplies and equipment furnished
by the contractor or subcontractor incidental to
the contract work
• An estimate of the value of the service if part of
the payment to a subcontractor was in material
produced
Part B – Quantity of Electricity

• All new and used machinery, equipment, and
parts installed whether purchased or received
from other establishments of your company

Report all quantities of electricity in thousands of
kilowatthours.

• Physical goods used or put into production

Line 1 – Purchased Electricity

EXCLUDE services used or overhead charges.
Report services performed for you by others in
item 16 A, line 5.

Report the quantity of electricity for which the
cost is reported in item 16 A, line 4.
Line 2 – Generated Electricity

Line 2 – Cost of Products Bought and Sold
As Such Without Further Processing
INCLUDE
• Cost of all products bought and resold in the
same condition as when purchased
• Total value of all products resold in item 22 on
the line for "Resales"
MI-21351(I) (9-10-2011)

Page 7

When a figure is reported on this line, 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 worked in
the figures reported in item 7 , and the cost of
fuels used to generate electricity, in item 16 A,
line 3 and item 18 .

Line 3 – Electricity Sold or Transferred

INCLUDE

INCLUDE

• Repairs for painting, roof repairs, replacing
parts, over-hauling of equipment, and other
repairs chargeable as current operating costs

• Quantity of electric energy that was also included
in item 16 B, lines 1 and 2, but was sold to other
companies or transferred to other establishments
of your company
• Value of electricity sold in item 22 on "All other
products" line

• Cost of repair and maintenance of any leased
property if the establishment assumes the cost
EXCLUDE
• Extensive "repairs" or reconstruction that is
capitalized. Report these as a capital expenditure
in item 13

Part C – 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
• Expenses normally considered nonproduction
related costs

• 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 8 – Purchased Advertising and
Promotional Services

EXCLUDE
• Salaries paid to employees of this establishment
for any of the specified services

INCLUDE cost of advertising services purchased
from other companies including payments for
printing, media coverage, and other advertising
services and materials.

• The cost of mining activities contracted or
subcontracted to others and reported in item 16 A,
EXCLUDE all salaries paid to employees of this
line 5
establishment for advertising work
Line 2 – Expensed Equipment
Line 9 – Purchased Professional and
All expenses for purchased computer hardware
Technical Services
and supplies
INCLUDE business and property tax
Line 3 – Expensed Purchase of Software
EXCLUDE income taxes
Purchased computer services (software, data
transmission, processing services, web design,
Item 17 – DETAILED COST OF MATERIALS,
etc.)
PARTS, AND SUPPLIES
Line 4 – Data Processing and Other
Purchased Computer Services

INCLUDE

EXCLUDE services provided by other
establishments of this company (such as a separate
central data processing unit)
Line 5 – Purchased Communication Services

• Separate figures for each item listed, unless it is
an integral part of another piece of equipment
and is not recorded separately (such as valves
and pipe fittings included with tanks, separators,
etc.). Then the item may be reported with the
cost of that equipment.

INCLUDE the total cost of purchased telephone, data
transmission, telegraph, telex, photo transmission, • Amounts actually paid or payable after
discounts; include freight and direct charges
facsimile (FAX), paging cellular telephone, on-line
incurred in acquiring the quantities of the listed
access and related services actually paid or payable
items during 2012
during the year.
• Values as described in instructions on page 2
Line 6 – Purchased Repairs and
for supply items transferred from other
Maintenance to Buildings and/or
establishments of this company
Machinery and Equipment
Report payments made for all maintenance and
repair work on the buildings and equipment of this
establishment.

MI-21351(I) (9-10-2011)

Page 8

Line 1 – Purchased Machinery Installed

Line 14 – Other Oil and Gas Field Services

INCLUDE

INCLUDE

• All new and used machinery and equipment
that were purchased, whether charged to
current or capital accounts

– abandoning wells
– building board roads (as a contact service)
– building drilling platforms on leases
– building offshore drilling islands
– clearing locations
– crane work on leases
– dirt work, oil and gas
– dredging canals and driving keyways
– drilling rat holes and mouse holes
– excavating slush pits or cellars
– fishing for tools
– flooding and water injection
– general oil field contracting
– lease maintenance
– oil and gas well shooting
– pipe testing
– plugging wells
– rolling pipe, leveling, etc.
– roustabout work
– saltwater disposal systems
– sandblasting pipelines on leases
– vacuum truck services
– water well drilling (on leases)

• Machinery charged to the capital account in
item 13 B as well as here
• Equipment that was installed at the mine, mill,
or preparation plant as well as mobile loading
and transportation equipment
Item 18 – FUELS USED
INCLUDE
• Fuels that were purchased or transferred from
outside of the defined boundaries of the
establishment where they were consumed, for
the production of heat, power, or generated
electricity
• All fuels purchased from other companies or
transferred from other establishments of your
company and used at this establishment
Cost is delivered cost, the amount paid or payable
after discounts, including freight and other direct
charges incurred by the establishment in
acquiring the fuels.
Conversions:
• Fuel oil: 42 gallons = 1 barrel
• Natural gas: 10,000 therms = 1 million cubic feet
• Manufactured gas: 6,000 therms = 1 million
cubic feet
Item 22 – DETAIL OF SALES, SHIPMENTS,
RECEIPTS, OR REVENUE

Line 18 – From Stripper Well Leases
(included in Line 17)
Report sales volumes from leases where the
average daily production of crude petroleum and
petroleum condensates per well did not exceed 10
barrels per day during the calendar year.
Reasonable estimates for the year are acceptable
if data are not available from bookkeeping
records.
Item 28 – LOCATION OF OPERATION

Report separately each kind of work listed; do not
combine lines. If book records are not available,
carefully prepared estimates are acceptable.

Part A – Pre-identified Locations of
Operation Supplement

If payment for work was made in other than cash,
estimate the market value of services or products
rendered and include this in the "amount
received."

Report for each pre-identified location the first
quarter payroll, amount received or due for work
performed, hours worked and annual wages for
production, development, and exploration
workers.

Line 4 – Directional Drilling Control

Part B – Additional Locations of Operation
Supplement

Report receipts for specialized services involved
with drilling deviated wells. Directional drilling
control involves the intentional deviation of a
well bore from the vertical. When done by the
primary drilling contractor, directional drilling
control receipts should be reported on line 4
rather than line 3.

MI-21351(I) (9-10-2011)

Report any additional establishments not
pre-listed in Part A.

Page 9

Attachment B
MI-21352(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(09-10-2011) Draft 1

U.S. CENSUS BUREAU

2012 CENSUS OF MINERAL INDUSTRIES
Mining Sector

INFORMATION SHEETS
GENERAL INSTRUCTIONS FOR REPORTING
MINERAL CONTRACT SERVICES –
CONSOLIDATED (FORM – 21352)
We estimate that it will take from 2 to 10 hours to
complete this form, with almost 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 0607-0897, U.S. Census Bureau,
4600 Silver Hill Road, Stop AMSD-3K138,
Washington, D.C. 20233. You may e-mail comments
to [email protected]; use "Paperwork Project
0607-0897" 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 –
• Visit our website at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance,
7:30 a.m. to 4:30 p.m., Eastern Time, Monday
through Friday, or
• Write to the U.S. Census Bureau, 1201 Tenth
Street, Jeffersonville, IN 47134-0001

WHO SHOULD REPORT?
• Every concern that performed mineral contract
work for other concerns during any part of
2012 in the United States is required to submit
a census report. The report should be
completed by the operator of the
establishment, whether the operator is the
owner or is operating it under lease or
contract.
• If you have not received forms to cover each of
your operations, call or write the Census Bureau,
describing the activity at the establishments for
which you are requesting forms.
• If this questionnaire does not pertain to your
type of activity, complete all appropriate items,
such as employment, payroll, shipments, etc., of
this report. Describe your activities in the
Remarks section.
WHAT IS A MINERAL ESTABLISHMENT?
A mineral contract service established primarily
performs exploration and other mining and
quarrying support services for operators of
mineral properties. It includes all nationwide
mineral service activities performed under your
current Employer Identification Number (EIN) for
the year 2012.
WHAT ACTIVITIES SHOULD BE REPORTED?
INCLUDE

Please include the 11-digit Census File Number
(CFN) shown in the address box of the report form
with any correspondence.
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
questionnaire.
Report all value figures in thousands of dollars, total
number of hours worked by mining, production,
development and exploration workers in thousands
of hours, and all electricity quantity figures in
thousands of kilowatthours for the mining
establishment.

• Mineral contract work performed for others,
such as:
– exploration for minerals and prospect and
test drilling
– sinking mine shafts and overburden stripping
– mining metal ores, coal, stone, and other
minerals for another’s account, including
the loading of culm-bank material
– pumping and draining mines and quarries
– installing production equipment
• Other associated activities when carried on
at the same physical location such as:
– generating energy by your company for
these operations
– maintenance of equipment
– receiving, shipping, storage, research,
record keeping, health, safety, cafeteria,
and other services

EXCLUDE
• Operation of company stores, boardinghouses,
bunkhouses, and recreational facilities
• Separate sales branches, research laboratories,
and general administrative offices. Report these
on the appropriate Census of Business, Census
of Manufactures, or central office or auxiliary
forms
• Operation of mines for your own account or
under lease or contract for others
• Services performed for companies other than
those that operate mines, pits, quarries, mills,
preparation plants, or other mineral
establishments

If any of the items requested are maintained in
your records only at a divisional or company
level, allocate their costs to each establishment
for which you received a questionnaire. When
determining transfer values of products and
materials from one establishment to another
(interplant transfers), include, in addition to direct
costs of product, a reasonable proportion of "all
other costs (company overhead) and profits." The
establishments receiving such transfers should
report them as purchased minerals for
preparation, supplies, fuels, or electric energy at
the same value plus cost of freight and other
direct handling charges. (See item 16 .)
DETAILED INSTRUCTIONS FOR SELECTED ITEMS

• General services, such as construction of tipples,
washeries, mills, or treatment plants, and
highway construction

Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE

WHAT PERIOD SHOULD EACH REPORT
COVER?

INCLUDE

• Each report should cover the calendar year 2012.
• 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 2012, 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.)
• If an establishment began to operate or ceased
to operate during 2012, report only the part of
the year that the establishment was in operation.
• If the establishment changed ownership 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 operational status.
• Specify in the certification, item 30 , the exact
period that the report covers.

Part A – Value of Products Shipped

• All products physically shipped from this
establishment during 2012
• Receipts for services
• Value of resales
• Other miscellaneous receipts
EXCLUDE
• Freight and excise taxes
• Nonoperating income such as interest
dividends, or the sale of fixed assets
Part B – Value of Products Exported
Report as exports those shipments going directly
for export including shipments to foreign
subsidiaries or foreign divisions of your company
and their affiliates.
INCLUDE
• Shipments of your products to export firms and
to other customers who export these items
• Sales to the U.S. government to be shipped to
foreign nations under military and economic
assistance programs
• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and
U.S. Possessions
EXCLUDE sales to the U.S. Government overseas

MI-21352(I) (9-10-2011)

Page 2

Item 7 – EMPLOYMENT AND PAYROLL

Line 2 – All Other Employees

Part A – Number of Employees

INCLUDE

INCLUDE

• Nonproduction personnel at this establishment
engaged in supervision above the workingsupervisor level and employees engaged in
activities such as:

• All full-time and part-time employees on the
payroll of this establishment during any part of
the pay period that includes the 12th of March

– sales, advertising, purchasing, finance
– highway trucking and other transportation
– credit, collection, executive, legal, clerical, and
routine office functions
– personnel (including cafeteria, medical, etc.)
– professional (engineers, geologists, etc.) and
technical work

• Persons on paid sick leave, paid holidays, and
paid vacations
• Officers of the establishment, if a corporation
• Employees paid on a per ton, car, or yard basis

• A distribution of those who work in units that
• Force-account construction employees on your
serve other activities also carried on at this
payroll engaged in construction of major
establishment in addition to the mineral contract
additions or alterations to your facilities who are
work (examples: medical staff, etc.) Also,
utilized as a separate workforce
distribute the earnings and hours worked of these
employees among the respective establishments EXCLUDE employees of subcontractors who
performed work for you.
EXCLUDE
Part B – Payroll
• Members of Armed Forces and pensioners
carried on your active payrolls
Report the gross earnings paid in calendar year
2012 to employees of this establishment prior to
• Proprietor or partners, if an unincorporated
such deductions as employee’s Social Security
concern
contributions, withholding taxes, group insurance
• Full-time or part-time employees working at this
premiums, union dues, and savings bonds.
establishment whose payroll was filed under an
Payroll should equal the taxable Medicare wages
employee leasing company’s Employer
and tips reported on the Internal Revenue Service
Identification Number (EIN)
(IRS) Form 941, Employer’s Quarterly Tax Return
• Those who performed work for you but were on
and definitions as described in Circular E,
the payroll of another employer (such as
Employer’s Tax Guide.
employees of mine operators or subcontractors)
INCLUDE
Line 1 – Number of Mining, Production,
• Commissions, dismissal pay, and paid bonuses
Development, and Exploration
Workers
• Employee contributions to pension plans such as
a 401(k) plan
INCLUDE
• Workers (up through the working-supervisor level)
engaged in services closely associated with
production and development operations such as:
– manual work
– tool use and machine operation
– materials and products, loading and hauling
– mineral properties care
– exploration and development work
– storage, shipping, maintenance, repair,
and guard services
– auxiliary production for own use
(e.g., power plant)
– record keeping
– regular maintenance and repairs

• Vacation and sick-leave pay
• Cash equivalent of compensation paid in kind
such as:
– board and housing
– payments in the form of shared profits and
special stock purchases that are subject to
withholding tax
• Salaries of officers of this establishment, if a
corporation
• The spread on stock options tax are taxable to
employee wages

EXCLUDE
• Supervisory employees above the
working-supervisor level
• Employees of subcontractors
MI-21352(I) (9-10-2011)

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Include employer’s cost for legally required
programs and programs not required by law.

EXCLUDE
• Payments to proprietor or partners, if an
unincorporated concern
• Payments to members of Armed Forces and
pensioners carried on your active payroll
• Royalty payments to unions
• Cost of smithing, explosives, fuses, electric cap
lamps, and mine supplies used in production,
development, and exploration work but charged to
employees and deducted from their wages
(Include this cost in item 16 A, line 1, if
applicable.)
Part C – Number of Hours Worked by Mining,
Production, Development, and
Exploration Workers
An hour worked is defined as the work of one
person for 1 hour. Report figures from actual
records of hours worked wherever available. If
no records of hours worked were kept, estimate
hours worked from payroll or other records.

Line 2 – Pension plans
a. Defined benefit pension plans – Costs for
both qualified and unqualified defined pension
plans. Pension plans that specify the benefit to
be paid to employee upon retirement, generally
either as a specified 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.
b. Defined contribution plans – Costs under
defined contribution plans. 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 profits
sharing plans, money purchase (e.g., 401k,
403b) and stock bonus plans (e.g., ESOPs).

INCLUDE
• All hours worked or paid (except hours paid
for vacations, holidays, or sick leave)
• Overtime hours (report actual hours worked,
not straight-time equivalent hours)
• Actual hours worked by an employee who
elects to work during a vacation period
• All hours worked at this establishment for the
entire year by all full-time and part-time
production, development, and exploration
workers of the type reported in item 7 A, line 1.
EXCLUDE
• Hours worked by employees of subcontractors
• Hours of proprietors or partners
Part D – Employer’s Cost For Fringe Benefits
If any of the items are maintained in your records
only at a company level, allocate their costs to the
mining establishment. You may distribute the total
based on the ratio of the payroll of each mining
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.

MI-21352(I) (9-10-2011)

Line 1 – Health Insurance – Insurance premiums
on hospitals, medical plans, and single service plans
such as dental, vision, and prescription drug
plans. Include premium equivalents for selfinsured plans and fees paid to third party
administrators (TPAs). Do not include employee
contributions.

Page 4

Line 3 – Other – Other fringe benefits (e.g., Social
Security, workers’ compensation insurance,
unemployment tax, state disability insurance
programs, life insurance benefits, Medicare)
Item 9 – INVENTORIES
Assign to each establishment those inventories
that the establishment is responsible for as if it
owned them. In completing the report of a mining
establishment or sales branch, INCLUDE those
inventories that are held elsewhere, such as a
warehouse operated by your company or a public
warehouse. The inventories of an operating
establishment held elsewhere should not be
reported on the report of the warehouse where
they may be actually stored. Inventories should
not be duplicated on establishment reports.
Part B, line 1 – Total Inventories
• Stocks of items to be used for mineral service work
• Stocks of supplies, parts, fuels, etc.

Part B, line 2 – LIFO Reserve
LIFO reserve represents the excess of current
period cost over the LIFO carrying value. LIFO
reserve is the difference between the current cost
(e.g., FIFO) of inventories (gross value) and the
LIFO carrying value (net value).
Item 13 – ASSETS, CAPITAL EXPENDITURES,
RETIREMENTS, DEPRECIATION

• For new construction or other improvement
projects in progress but not yet complete,
INCLUDE:
– cumulative capital expenditures for such
projects already in place at the beginning and
end of the year, respectively, in items 13 A, and
13 D
– expenditures capitalized for these projects
during 2012 in item 13 B,

If the establishment maintains a tenant relationship
with the parent company or one of its subsidiaries
and pays "rent" for the use of either its buildings or
equipment, exclude the value of this rent from item
14 , Rental Payments. Instead, report the gross
value of assets made available to this establishment
as a result of this "rental" agreement in item 13 , as
if the establishment owned them.

• If the establishment was acquired during the year,
report the value at the end of the year (item 13 D)
as your purchase cost adjusted for capital
expenditures (item 13 B) and deductions (item 13
C) since the time of purchase. Include used assets
purchased during the year at their market value at
the time of transfer rather than at original book
value.

If this establishment uses buildings or equipment
rented directly from other companies, but rental
payments are handled centrally at a company or
division level, report the share of overhead charged
to the establishment or estimate the share of rental
charges appropriate to the operations of this
establishment in item 14 .

• If the establishment was sold by your company
during the year, report the gross value at the
beginning of the year (item 13 A) as its acquisition
cost. Also report this acquisition cost plus capital
expenditures that may have occurred since the
beginning of the year and the time of sale in item
13 C.

Establishments Involved With Leasing
Arrangements for Equipment and/or Buildings
• Report leased equipment according to the type of
lease negotiated with the producer or the lessor.

Part B – Capital Expenditures

• Capital Leases (as defined by the Financial
Accounting Standards Board (FASB)) report:
– original cost or market value of that equipment
and building as a value of fixed assets. Include
annual depreciation and retirements charged
against this equipment
– cost (at market value) of acquisitions of
buildings and equipment during the year as a
capital expenditure and include it in the
end-of-year assets and charge the first year
depreciation (and retirements, if any)
• Operating Leases

Report the actual capital outlays during 2012, not
the final value of buildings or other structures
completed or equipment put in place during the
year. (These expenditures are of the type for
which depreciation or amortization accounts are
ordinarily maintained.)
• Capital expenditures during 2012 may be
determined by the following computation:
(a) cost of additions completed during the year, plus
(b) work-in-progress at the end of the year, minus
(c) work-in-progress at the beginning of the year.

– report the periodic payments made to the
producer or lessor in the rental section (item 14 ).
– EXCLUDE value of the building and equipment
as assets, capital expenditures, depreciation, or
retirements.
Parts A and D – Gross Value of Depreciable
Assets
Report the acquisition cost (not current market
value) of depreciable assets for which depreciation
or amortization reserves are maintained.

MI-21352(I) (9-10-2011)

• Report gross assets for the end of the year
consistently with the gross assets at the beginning
of the year and the annual asset changes during
the year. Item 13 A, plus 13 B minus 13 C equals
13 D.

Page 5

INCLUDE
• Labor and installation costs whether on contract
or by your own forces
• Replacements as well as additions to capacity
for new depreciable assets
• Value of improvements and capitalized repairs
to machinery and equipment including those
done to assets transferred from other
establishments of this company

• Expenditures at this establishment for old or
existing plants and for secondhand equipment
acquired from others (including the U.S.
Government)

EXCLUDE charges to depreciation or amortization
reserves.
Part E – Normal Depreciation Charges

• Gross book value of machinery or equipment
transferred from other establishments of your
company

Report the reduced value of assets (reported in
item 13 D) brought about through use, mineral
extraction, gradual obsolescence, or the effect of
the elements (decay or corrosion) for 2012 only.

• Buildings and structures directly related to
mineral exploration, development, and
production

INCLUDE charges against assets acquired or
completed during the year.

• Machinery, such as hoists, cranes, crushers,
separators, and power plants
• Values of construction by your own employees,
where capitalized
• Exploration, development, and production
machinery; transportation and office equipment
• Equipment such as excavators, loaders,
locomotives, tractors, hoists, drills,
compressors, pumps, and plant machinery, as
well as furniture and fixtures for offices,
cafeterias, and change rooms

Item 14 – RENTAL PAYMENTS
Report rental payments made to other companies
for use of depreciable assets such as buildings,
other structures, machinery, and equipment.
Include rental payments for land.
For special instructions involving leasing
arrangements, see page 5.
Item 16 – SELECTED EXPENSES
Part A – Selected Production Related Costs

• Value of equipment produced and used at this
establishment

INCLUDE
• All supplies received for consumption

• All mining, loading, transportation, and similar
equipment for use at the operation

• Items charged to both the current and capital
accounts

• Plant equipment

• Items consumed during 2012 although
purchased earlier

• Automobiles, trucks, and similar equipment
• Report all purchases of computers and
peripheral data processing equipment

• Supplies consumed in your mineral contract work
used in the construction, maintenance, and repair
of your own plant and equipment

• Replacements as well as additions to new
capacity

• Supplies furnished without charge to
subcontractors or sold to employees for use in the
mineral contract work

EXCLUDE
• Company houses and general recreational
facilities

• Fuels and electric energy consumed, or cost of
products resold

• Value of land

• Contract or subcontract work

• The cost of maintenance and repairs charged as
current operating expense

EXCLUDE

Part C – Total Retirements and Disposition
of Depreciable Assets

• Supplies received during 2012 that were not
consumed

INCLUDE
• Gross value of assets sold, retired, scrapped,
destroyed, abandoned, etc., during the year at
their acquisition cost
• Value of assets transferred to other
establishments of your company at their
acquisition cost, rather than current market
value

MI-21352(I) (9-10-2011)

• Services such as advertising, telephone, fax,
cable, insurance, development, and research
rendered by other establishments
• Services of engineering, management,
marketing, legal, and other professional
consultants, etc.
• Depreciation charges against plant and
equipment

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• Rent and rental allowances, interest
payments, royalties, and use of patent fees

• Total value of all products resold in item 22 on
the line for "Resales"

• Supplies, parts, or machinery produced at this
establishment

Line 3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation
of Electricity

• Extraordinary losses such as fire and flood

Report the total amount actually paid or payable
for all purchased fuels consumed.

• Labor costs of your employees (report these
labor costs in items 7 and 16 C, line 1)
If supplies, machinery installed, fuels, and electric
energy are received from other establishments of
your company, check the cost against the values
repored by the establishment transferring the
supply (see instructions on page 2). Add
freight and other direct handling charges.
Line 1 – Cost of Supplies Used And
Purchased Machinery Installed
INCLUDE
The following list is shown only as an example; it
should not be considered a complete list.
– bearings
– belting and screen cloth
– bolts, screws, and nuts
– brake blocks and linings
– carbon and graphite brushes
– cement
– chemical reagents
– coal spraying oils
– dies, jigs, and fixtures
– drill bits and accessories
– explosives
– first aid and safety supplies
– floor gratings
– forgings and castings
– fuses
– gears and pinions
– grinding balls and rods
– hammers
– hand tools
– hardware
– headlights and lamps

– industrial diamonds
– jacks
– lubricating oils
– lumber and timber
purchased
– packaging materials
– picks
– piling
– pipe, pumps, and fittings
– plates and sheets
– rail and accessories
– rods, tubing, and bars
– roof bolts
– stationary, stamps,
and office supplies
– track accessories
– water purchased
– welding rods,
electrodes, and
acetylene gas as a fuel
– wire, cable, and chain

• All new and used machinery, equipment, and
parts installed whether purchased or received
from other establishments of your company

• Fuel consumed at this establishment, but
produced at another establishment of your
company, in item 16 A, line 3 and item 18 .
Assign commercial values to them
• Fuel used to power onsite trucks, forklifts, or
motor vehicles
• Anthracite, lignite, bituminous and
subbituminous coal, coke, natural and
manufactured gas, gasoline, wood, purchased
steam, and all other fuels
Line 4 – Cost of Purchased Electricity
Report total amount actually paid or payable for
electric energy purchased during 2012 from other
companies or received from other establishments
of your company.
EXCLUDE value of electricity generated and used
at this establishment, but report its quantity in
item 16 B, line 2.
Line 5 – Cost of Mineral Contract Work
Done for You by Others
INCLUDE
• Payments for supplies and equipment furnished
by the contractor or subcontractor incidental to
the contract work
• An estimate of the value of the service if part of
the payment to a subcontractor was in material
produced
EXCLUDE payments to miners paid on a per ton,
car, yard, or footage basis. Include the
compensation of such workers in item 7 B

• Physical goods used or put into production

Part B – Quantity of Electricity

EXCLUDE services used or overhead charges.
Report services performed for you by others in
item 16 A, line 5.

Report all quantities of electricity in thousands of
kilowatthours.

Line 2 – Cost of Products Bought and Sold
As Such Without Further Processing
INCLUDE

INCLUDE

Line 1 – Purchased Electricity
Report the quantity of electricity for which the
cost is reported in item 16 A, line 4.

• Cost of all products bought and resold in the
same condition as when purchased

MI-21352(I) (9-10-2011)

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Line 2 – Generated Electricity

Line 5 – Purchased Communication Services

When a figure is reported on this line, 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 worked in
the figures reported in items 7 , and the cost of
fuels used to generate electricity, in item 16 A,
line 3 and item 18 .

INCLUDE the total cost of purchased telephone,
data transmission, telegraph, telex, photo
transmission, facsimile (FAX), paging cellular
telephone, on-line access and related services
actually paid or payable during the year.

Line 3 – Electricity Sold or Transferred

Report payments made for all maintenance
and repair work on the buildings and
equipment of this establishment.

INCLUDE
• Quantity of electric energy that was also
included in item 16 B, lines 1 and 2, but was
sold to other companies or transferred to other
establishments of your company

INCLUDE
• Repairs for painting, roof repairs, replacing
parts, over-hauling of equipment, and other
repairs chargeable as current operating costs

• Value of electricity sold in item 22 on "All other
products" line

• Cost of repair and maintenance of any leased
property if the establishment assumes the cost

Part C – Other Operating Expenses Paid by
This Establishment

EXCLUDE

INCLUDE
• Costs for each of these services purchased from
other companies that are paid directly by this
establishment
• Expenses normally considered nonproduction
related costs
EXCLUDE
• Salaries paid to employees of this establishment
for any of the specified services
• The cost of mining activities contracted or
subcontracted to others and reported in
item 16 A, line 5

All expenses for purchased computer hardware
and supplies

• 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 8 – Purchased Advertising and
Promotional Services

EXCLUDE all salaries paid to employees of this
establishment for advertising work

Line 3 – Expensed Purchase of Software

Line 9 – Purchased Professional and
Technical Services

Purchased computer services (software, data
transmission, processing services, web design,
etc.)

INCLUDE business and property tax

Line 4 – Data Processing and Other Purchased
Computer Services

MI-21352(I) (9-10-2011)

• Extensive "repairs" or reconstruction that is
capitalized. Report these as a capital expenditure
in item 13

INCLUDE cost of advertising services purchased
from other companies including payments for
printing, media coverage, and other advertising
services and materials.

Line 2 – Expensed Equipment

EXCLUDE services provided by other
establishments of this company (such as a
separate central data processing unit)

Line 6 – Purchased Repairs and
Maintenance to Buildings and/or
Machinery and Equipment

EXCLUDE income taxes
Item 18 – FUELS USED
INCLUDE
• Fuels that were purchased or transferred from
outside of the defined boundaries of the
establishment where they were consumed, for
the production of heat, power, or generated
electricity

Page 8

• All fuels purchased from other companies or
transferred from other establishments of your
company and used at this establishment
Cost is delivered cost, the amount paid or payable
after discounts, including freight and other direct
charges incurred by the establishment in
acquiring the fuels.
Conversions:
• Fuel oil: 42 gallons = 1 barrel
• Natural gas: 10,000 therms = 1 million cubic feet
• Manufactured gas: 6,000 therms = 1 million
cubic feet
Item 28 – LOCATION OF OPERATION
Part A – Pre-identified Locations of Operation
Supplement
Report for each pre-identified location the first
quarter payroll, amount received or due for work
performed, hours worked and annual wages for
production, development, and exploration
workers.
Part B – Additional Locations of Operation
Supplement
Report any additional establishments not prelisted
in Part A.

MI-21352(I) (9-10-2011)

Page 9