2007 Economic Census Covering the Construction Sector

Attachment C
CC-8_I_12

(9/2011)

2012 ECONOMIC CENSUS

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration
U.S. Census Bureau

CONSTRUCTION SECTOR
INFORMATION SHEET

Need help or have questions about filling out the form?
Visit econhelp.census.gov or Call 1-800-233-6136, between 8:00 a.m. and 6:00 p.m., Eastern time, Monday through Friday.
Please reference your 11-digit Census File Number (CFN) printed on each form with all communications.
The Construction Sector of the 2012 Economic Census
covers domestic operations of establishments primarily
engaged in these broad types of activities:



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



HEAVY CONSTRUCTION includes work on nonbuilding
structures, such as highways, utility related structures, and
water projects by general contractors, specialty trade
contractors, design-builders, developers, or construction
managers.
LAND SUBDIVISION represents subdividing and servicing
of raw land into lots for sale by a landowner to a builder.
SPECIALTY TRADE CONTRACTORS represents specialty
trade activities, such as plumbing, electrical, masonry,
carpentry, painting, excavation, flooring, glass, metal, or
concrete work, and other construction activities performed
on building and nonbuilding structures.
CONSTRUCTION INCLUDES (a) new or original construction;
(b) additions, alterations, rehabilitation,
remodeling, or reconstruction; and
(c) maintenance, repair, or service work.
DO NOT DISCARD THE QUESTIONNAIRE
If more than half of this establishment's 2012 revenues
were from activities that are considered construction then
complete the entire questionnaire. Otherwise complete
items 1, 2, 3, 4, 5, 7, 22, 23, and 30.

a construction division or subsidiary of a
manufacturing, mining or other business company,
which undertakes construction for the parent company
or others.
a separate legal entity which has been established to
carry out a given project, part of a project, or to
undertake a construction project as a joint venture.

FOR MULTI-ESTABLISHMENT COMPANIES AND
SUBSIDIARIES
If any of the items requested are maintained in records at a
divisional or parent company level, allocate the cost to each
construction establishment for which you received a
questionnaire. For example, value of inventories (item 9) and
value of building and equipment assets (item 13) owned by
the parent company should be assigned to each
establishment that the establishment is responsible for as if it
owned them.
In the case of building and equipment, if the establishment
is a tenant or lessee, rental costs in item 14 should be
adjusted accordingly.
Expenses in item 16B incurred by the parent on behalf of
the establishment should be allocated to each
establishment on an appropriated basis (e.g. the ratio of
the payroll of each construction establishment to the total
company payroll or revenues). The costs should not be
duplicated on any establishment reports.
Separate reports are required for each establishment. If
you need more report forms, call (800) 233-6136.
WHAT’S NEW?

REPORT DATA AT THE ESTABLISHMENT LEVEL
A construction establishment is a relatively permanent
office, or other place of business, where the usual business
activities related to construction are conducted. Generally,
a relatively permanent office is one which has been
established for the management of more than one project
or job and which is expected to be maintained on a
continuing basis.
Establishment activities include, but are not limited to
estimating, bidding, scheduling, purchasing, and
supervising of the actual construction work being done at
one or more construction sites. Examples of construction
establishments are –



the office or branch office of a construction contractor
or builder, even if the office is in your home.
the office or shop of a special trade contractor who
specializes in activities such as plumbing, painting,
carpentry, etc.

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Item 8, Hours worked
PUBLIC REPORTING BURDEN
Public reporting burden for this collection of information is
estimated to average 2.3 hours per response, including the
time for reviewing instructions, searching existing data
sources, gathering and maintaining the data needed, and
completing and reviewing the collection of information.
Send comments regarding this burden estimate or any
other aspect of this collection of information, including
suggestions for reducing this burden to: Paperwork Project
0607-0935, U.S. Census Bureau, 4600 Silver Hill Road,
AMSD - 3K138, Washington, DC 20233. You may e-mail
comments to [email protected]; use “Paperwork
Project 0607-0935” as the subject.

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YOUR RESPONSE IS REQUIRED BY LAW
Title 13, United States Code, requires businesses and other
organizations that receive this questionnaire to answer the
questions and return the report to the Census Bureau. This
report should cover all of the business activities of your
establishment in the 50 states and the District of Columbia.
Exclude work performed in foreign countries.
Respondents are required to respond to any information
collection unless it does not display a valid approval
number from the Office of Management and Budget
(OMB). The OMB 8-digit number appears in the upper right
corner of the questionnaire.
YOUR CENSUS REPORT IS CONFIDENTIAL
Your report may be seen only by persons sworn to uphold
the confidentiality of Census Bureau information and may
be used only for statistical purposes. No data are
published that could reveal the identity or activities of any
specific individual or firm. Further, copies retained in
respondents' files are immune from legal process.
PLEASE RETURN THE COMPLETED QUESTIONNAIRE
BY FEBRUARY 12, 2013
If book figures are not available, reasonable estimates are
acceptable.
PLEASE PHOTOCOPY THE COMPLETED QUESTIONNAIRE
FOR YOUR FILES.
REPORT DATA FOR CALENDAR YEAR 2012
If your fiscal year ended between October 31, 2012 and
February 28, 2013, you may report data on a fiscal year
basis, except for employment and payroll data. Calendar
year employment and payroll data should be available
from your tax records. If your fiscal year did not end
between October 31, 2012 and February 28, 2013
reasonable estimates for the calendar year are acceptable.

Exclude nonoperating income such as interest, dividends, or
the sale of fixed assets.
Item 7. EMPLOYMENT AND PAYROLL
Report the number of employees on the payroll of this
establishment during four specific pay periods including
the 12th of March, June, September, and December, 2012.
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. If legal form of
organization for this business is corporation, reporting other
payroll is required. If payroll and employment for this EIN are
zero, please indicate if EIN is a joint venture in the remarks
section of the form.
Include:
All permanent, full-time or part-time employees.
Salaried officers and executives of a corporation.
Employees on paid sick leave, paid holidays, and
paid vacations.

The spread on stock options that are taxable to
employee wages.
Exclude:









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

Item 8. HOURS WORKED
Report hours worked only for the construction workers
reported in item 7a.

INSTRUCTIONS FOR SELECTED ITEMS

Include:

Item 5. SALES, SHIPMENTS, RECEIPTS, OR REVENUE

•

Hours worked during four specific pay periods including the
12th of March, June, September, and December 2012.

Exclude sales, shipments, billings, receipts, or revenue
from business operations in foreign countries or outside
the 50 states and the District of Columbia.

•

Overtime hours as actual hours worked not as straight-time
equivalent hours.

In Item 5A report your 2012 receipts for construction work.

Exclude:

Include:

•







Work on new construction, additions, alterations,
reconstruction, maintenance, repairs and service
work.
Receipts or billings for construction work under any
type of contract – general, special trade, designbuild, construction management, engineerconstruct, turnkey, etc.
Cost of labor, materials, overhead, and normal
profit.
Sales of houses and other buildings you built which
were sold during 2012.

Exclude the cost of land other than site preparation. Also
exclude the purchase cost or estimated value of raw land
from the value of construction work.
In Item 5B, report the receipts for all other non-construction
business activities done by this establishment in 2012.
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Hours paid for vacations, holidays (unless actually worked),
or sick leave.

Item 9. INVENTORIES OF THIS ESTABLISHMENT AT
END OF YEAR
Report the value of all inventories of materials and
supplies that are owned by this establishment or assigned
to it at the end of 2012 and 2011 regardless of where the
inventories are held. If this establishment is part of a multiestablishment company, the parent company should
assign to each establishment those inventories that the
establishment is responsible for as if it owned them and
this establishment should include the value of inventories
in this report. Inventories should not be duplicated on any
establishment reports. Report inventories using current
cost (if using LIFO method of evaluation, adjust to obtain
FIFO or current cost).
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Exclude the value of inventories owned by unaffiliated
parties held by this establishment.
Item 13. ASSETS, CAPITAL EXPENDITURES,
RETIREMENTS, AND DEPRECIATION
Depreciable assets are the buildings, structures,
machinery, and equipment owned by this establishment or
its parent for which depreciation accounts are ordinarily
maintained. If this establishment is part of a multiestablishment company, the parent company should
assign to each establishment building and equipment that
the establishment is responsible for as if it owned them.
This establishment should include these as part of its
beginning balances, additions, and disposals as
appropriate as well as the allocation of related
depreciation expenses. For example, if this establishment
maintained a tenant relationship with the parent company
or a subsidiary, and paid “rent” for the use of either
buildings or equipment, do not report the value of this
“rent”. Instead, in item 13 report the gross value of the
assets made available to this establishment as a result of
this “rental” agreement as if the establishment owned
them.
Include:

Assets acquired through capital leases. If any
building or equipment has been acquired under a
capital leasing arrangement that meets the criteria
set down by the Financial Accounting Standards
Board (FASB), please report the original cost or
market value as a fixed asset and as a capital
expenditure if acquired in 2012. If the lease qualifies
as an operating lease, do not include the value of
the building and equipment as a fixed asset or
capital expenditure.

Assets acquired or produced to be leased to others
as the lessor under an operating lease.


Capital expenditures for construction in progress
incurred in prior periods. Report current capital
expenditures in 13B even if not completed and
operational.

Item 13C, Gross value of depreciable assets sold, retired,
lost, or otherwise disposed of should also include
acquisition cost of transfers or depreciable assets to assets
held for sale and reductions in value due to impairment.
Item 13D, Normal depreciation charges for the year
relating to the assets allocated to the reporting
establishment by a parent or affiliate.
Item 14. RENTAL PAYMENTS
If this establishment is part of a multi-establishment
company or a subsidiary rented property for the use of this
establishment and paid the rent, the rent should be
reported in item 14 as if the establishment paid it.
However, if this establishment rented buildings or
equipment from the parent or affiliate as a tenant, then the
value of assets should be reported in item 13.
Exclude capital leases (leases with a contract to own at
the end of the lease) as well as rentals of assets owned by
parent reported in item 13.
Item 16. SELECTED EXPENSES
This section is intended to complete a comprehensive
reporting of operating costs and expenses incurred by this
establishment not already identified for collection on the
form. Certain costs of construction and expenses were
already collected in item 7, item 13, and item 14 on the
form.
Item 16A, Line 1. COST OF MATERIALS, PARTS, AND
SUPPLIES
Report job-site, general office, and all other material, part,
and supply costs relating to the construction and other
business activities of this establishment.
Include:


Equipment purchased by this establishment that
was installed in a building as an integral part of its
structure, such as elevators, heating and air
conditioning equipment, etc.



Costs after discounts for the materials, parts, and
supplies that were purchased by this establishment
or obtained from other establishments of your
company.



Freight and other direct charges for the materials,
parts, and supplies used in 2012.



Expendable tools that were charged to current
accounts in 2012.

Exclude:


The cost of land, but INCLUDE the value of land
development.



Assets leased to others under capital lease
arrangements.

Item 13B, Capital expenditures include current
expenditures for property, equipment, and capital
improvements that were or will be chargeable to the fixed
asset accounts and for which depreciation accounts are
ordinarily maintained. Additions to construction-inprogress for company owned projects lasting more than
one year that will be added, as depreciable assets should
be reported currently rather than once the project has been
completed and is in use. Include the cost of capital
improvements that were made during 2012 which
increased the value of property or adapted it for another
use. Capital expenditures for leasehold improvements
(made to property leased from others) are also included.
Include the value of depreciable assets acquired through
mergers and acquisitions.

Item 16A, Line 2. COST OF CONSTRUCTION WORK
SUBCONTRACTED OUT
Include your payments to subcontractors for construction
work.
Exclude the cost of non-construction work subcontracted
out unless it is incidental to the primary construction
activities of the subcontractor. Services such as
abatement, refuse removal, design work or surveying
should be reported in 16B.
Item 16B. OTHER OPERATING EXPENSES

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•

Include costs for each of these goods and services
purchased from other companies that are paid directly or
incurred by a parent or affiliate for this establishment and
have not been reported elsewhere in the form.

•

Exclude:


Salaries paid to employees of this establishment for
any professional and/or technical services. These
should be reported in item 7.



Materials, parts, and supplies used for repairs and
maintenance performed by this firm’s employees.



Lease and rental payments for equipment, building,
other structure, or land by this establishment and
reported item 14, Rental Payments.



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



Cost of any utility payments if payments are
included in a lease or rental payment and reported
in item 14 or energy reported in item 16A, line 3.



Income taxes, purchases of merchandise for resale,
bad debts, impairment charges, interest and other
non-operating expenses.

•

If you were contracted to shingle a roof, do not
separate out incidental gutter and downspout
installation.
If you were working as a general contractor, do not
separate out carpentry work, excavation work, etc.
If this establishment engaged in construction activities
that are not listed on the form, please enter a
description of the construction activity in the “Other
kinds of construction” write-in box, along with a
percentage of the total value of business for that
specified activity.

Item 22B. OTHER BUSINESS ACTIVITIES
Report any non-construction activities. If the activity is not
listed on the form, please enter a description of the nonconstruction activity in the “Other business activities”
write-in box, along with a percentage of the value of total
business for that specified activity.
Item 23. TYPE OF CONSTRUCTION
Includes types of buildings, structures, or facilities being
constructed or worked on by construction establishments
in the reporting year in which establishments received
construction receipts only. Exclude receipts for nonconstruction activities.

Item 22. DETAIL OF SALES, SHIPMENTS, RECEIPTS,
OR REVENUE - KIND OF BUSINESS IN 2012
The kind of business activities reported in item 22 should
be consistent with item 5. That is, the sum of the
percentages reported in 22A for construction activities
should equal the percentage obtained when the total dollar
value of construction activities in 5A is divided by the total
reported in 5C. For example, if you reported $75,000 in 5A
and $100,000 in 5C, then the sum of the percentages
reported in 22A should equal 75%. The sum of the
percentages reported in 22B for other business activities
should equal the percent obtained when the dollar value of
5B is divided by that of 5C. The sum of the entries in 22A
AND 22B should equal 100%.

This question requests that the amount reported in 5A be
broken down by type of construction. Going down column
(1), estimate the percent of the dollar value of construction
work reported in 5A according to the specified types of
construction. The example below shows that of the
construction work, 75% was for detached single-family
houses and the remaining 25% was for attached singlefamily houses. Moving across a row, allocate each percent
you reported in column (1) according to the three
categories of construction: column (2) new construction;
column (3) additions, alterations, or reconstruction; and
column (4) maintenance and repair work. Change orders
should be included in the original category of construction.
The example below shows that of the 75% construction
work on detached single-family houses, 60% was in the
form of new construction; 10% was for additions,
alterations, or reconstruction; and 5% was for maintenance
and repair work. Of the 25% construction work on attached
single-family houses, 10% was for new construction; 10%
was for additions, alterations, or reconstruction; and 5%
was for maintenance and repair work.

Item 22A. CONSTRUCTION WORK ACTIVITIES
Report only the main activities for which you were
contracted. Work which was incidental to the primary
activities of jobs should not be reported separately. For
example,
• If you were contracted to design and build, do not
separate out the design part from the construction
work.

Categories of construction
Percent of
construction
code
work
(1)

Type of construction

Single-family houses, detached

316

Single-family houses, attached

317

C. TOTAL value of construction work done in 2012

75%

New
Construction
(2)

60%

Additions,
alterations, or
reconstruction
(3)

10%

Maintenance
and repair
work
(4)

5%

25%

10%

10%

5%

100%

70%

20%

10%

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

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

If you worked on combined sewer-water-storm drain
projects, report each separately if estimates can be made. If
not, report the entire project under the major purpose.

Item 26A. OWNERSHIP OF CONSTRUCTION
PROJECTS

If you were involved in concrete work, excavating or
earthmoving work, report separately the type of buildings or
structures for which the work was done.
NEW CONSTRUCTION – the original construction work
done on a project including all finishing work on the original
building or structure. Land development work on the site and
demolition of existing structures are included in new
construction.
ADDITIONS, ALTERATIONS, OR RECONSTRUCTION –
construction work which adds to the value or useful life of an
existing building or structure, or which adapts a building or
structure to a new or different use. Included are "major
replacements" of building systems such as the installation of
a new roof or heating system and the resurfacing of streets
or highways. This contrasts to the repair of a hole in a roof or
the routine patching of highways and streets, which would
be classified as maintenance and repair.

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Work on interstate highways should be reported as stateowned construction
Item 26D. FRANCHISE
This item only applies to the CC-23801, CC-23802, CC-23803,
and CC-23804 report forms. See instructions on the report
forms.