Forms & Instructions

Attachment C-5
2012 Economic Census

Information; Professional, Scientific, and Technical Services; Management of
Companies and Enterprises; Administrative and Support and Waste Management
and Remediation Services; and Other Services (Except Public Administration)
Sectors

Content for Item 16 – Selected Expenses

IN-51059, PS-54059, MN-55102, AS-56059, OS-81059
0

SELECTED EXPENSES
Report the operating expenses allocated by category
• Report expenses directly attributable to this establishment in column 1.
• Report payments made by this establishment for expenses incurred by other establishments of your enterprise in
column 2 (where applicable).
Exclude:
• Transfers made within the company
• Capitalized expenses
• Impairment
• Interest
• Bad debt
• Income tax
• Cost of merchandise for resale
Line 1 - Employer's cost for legally required programs and programs not required by law. Include health insurance,
pension plans, Social Security, workers' compensation insurance, unemployment tax, state disability insurance
programs, life insurance benefits, Medicare, etc. (Include fringe benefits for all employees reported in ? , line A.)
Line 2 - Total costs paid to Professional Employer Organizations (PEOs) and staffing agencies for personnel. Include
all charges for payroll, benefits, and services.
Line 3 - Include expensed office and communication equipment; equipment used in manufacturing, sales, and service;
and computer equipment. Report packaged software in line 5. Report leased and rented equipment in line 15.
Line 4 - Materials and supplies used in providing services to others; materials and parts used in repairs; office
and janitorial supplies; small tools; containers and other packaging materials; and motor fuels. Exclude cost of
merchandise for resale.
Line 5 - Purchases of prepackaged, custom coded, or vendor customized software. Include software developed
or customized by others, web design services and purchases, licensing agreements, upgrades of software, and
maintenance fees related to software upgrades and alterations.
Line 6 - Include computer facilities management services, computer input preparation, data storage, computer
time rental, optical scanning services, and other computer-related advice and services, including training. Exclude
expensed integrated systems, repair and maintenance of computer equipment, payroll processing and credit card
transaction fees, and expenses for telecommunication services (e.g., Internet, connectivity, telephone).
Line 7 - Telephone, cellular, and fax services; computer-related communications (e.g., Internet, connectivity, online);
and other wired and wireless communication services. Report expensed communication equipment in line 3.
Line 8 - Expensed repair and maintenance services to machinery, vehicles, equipment, and computer hardware.
Report materials, parts, and supplies used for repairs and maintenance performed by this firm's employees in line 4.
Line 9 - Include repair and maintenance to integral parts of buildings (e.g., elevators, heating systems). Report
materials, parts, and supplies used for repairs and maintenance performed by this firm's employees in line 4.
Report janitorial and grounds maintenance services in line 19.
Line 10 - Report the cost of electricity included in a lease or rental payment in line 16.
Line 11 - Fuel for heating, power, or generating electricity (e.g., natural gas, propane, oil, coal). Report motor fuels
in line 4. Report the cost of fuels included in a lease or rental payment in line 16.
Line 12 - Include the cost of hazardous waste removal. Report the cost of utilities included in a lease or rental
payment in line 16.
Line 13 - Include marketing and public relations services.
Line 14 - Include management consulting, accounting, auditing, bookkeeping, legal, actuarial, payroll processing,
architectural, engineering, and other professional services. Exclude salaries paid to your own employees for these
services.
Line 15 - Include lease and rental of transportation equipment without operators, and penalties incurred for broken
leases. Exclude capital and financing lease agreements. Report expensed software in line 5.
Line 16 - Include penalties incurred for broken leases.
Line 17 - Include depreciation charges taken against tangible assets owned and used by your firm, tangible
assets and improvements owned by your firm within leaseholds, tangible assets obtained through capital lease
agreements, and amortization charges against intangible assets (e.g., patents, copyrights). Exclude impairment.
Line 18 - Payments to government agencies for taxes and licenses. Include business and property taxes. Exclude
income taxes and sales and excise taxes collected from customers.
Line 19 - All other operating expenses not reported above, unless specifically excluded in the general instructions.
Exclude payroll, purchases of merchandise for resale, and nonoperating expenses.

IN-51059, PS-54059, MN-55102, AS-56059, OS-81059

Personnel costs, except
payroll
1.
2.

2012

2012

Expenses of this establishment
ONLY

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

Mark "X"
if None $ Bil.

Employer's cost for fringe
benefits . . . . . . . . . .

0228

Temporary staff and leased
employee expense . . . . .

0793

Mil.

Thou.

Dol.

Mark "X"
if None $ Bil.

Expensed equipment and
materials
3.

4.

Expensed computer
hardware and other
equipment (e.g., copiers,
fax machines, telephones,
shop and lab equipment,
CPUs, monitors) . . . . . .

0795

Expensed purchases of
other materials, parts, and
supplies . . . . . . . . . .

0797

Expensed purchased services
5.

Expensed purchases of
software . . . . . . . . . .

0801

Data processing and other
purchased computer
services . . . . . . . . . .

0414

0674

Purchased communication
services . . . . . . . . . .

0413

0673

Purchased repairs and
maintenance to machinery,
vehicles, and equipment . .

0825

0826

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

0411

0671

10. Purchased electricity . . . .

0452

11. Purchased fuels (except
motor fuels) . . . . . . . .

0451

12. Water, sewer, refuse
removal, and other utility
payments . . . . . . . . .

0455

0456

13. Purchased advertising and
promotional services . . . .

0417

0677

14. Purchased professional and
technical services . . . . . .

0812

0814

6.

7.
8.

9.

Mil.

Thou.

Dol.

IN-51059, PS-54059, MN-55102, AS-56059, OS-81059
2012

2012

Expenses of this establishment
ONLY

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

Mark "X"
if None $ Bil.

Mil.

Thou.

Dol.

Mark "X"
if None $ Bil.

Other operating expenses
15. Lease and rental payments
for machinery, equipment,
and other tangible items . .

0562

0567

16. Lease and rental payments
for land, buildings,
structures, store spaces,
and offices . . . . . . . .

0561

0566

17. Depreciation and
amortization charges . . . .

0543

18. Governmental taxes and
license fees (Exclude
income, sales, and excise
taxes) . . . . . . . . . . .

0419

19. All other operating expenses
(Specify - If more than 50%
of TOTAL reported on line
20)
0409

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

0418

0459

0678

Mil.

Thou.

Dol.