Report forms for the 2012 Ecomomic Census Covering the Manufacturing Sector

Attachment B
MA-10000(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(10-04-2011) Draft 1

U.S. CENSUS BUREAU

2012
ANNUAL SURVEY OF
MANUFACTURES REPORT

INFORMATION BOOKLET

The 2012 Annual Survey of Manufactures consists of Form MA-10000 (general statistics inquiry
items) and the manufacturing sector’s inquiry that collects detailed materials, parts, and supplies
consumed, products manufactured and other special inquiry items.
Where available, the ASM form shows an establishment’s prior year data in the 2011 column. The
figures may differ from those actually reported because of changes made by the U.S. Census
Bureau as a result of correspondence or a comparison with prior data reported for the
establishment. Check these figures and make any necessary corrections. If 2011 figures are not
printed on your form, report these figures only for Inventories, items 9 and 10 .

●

●

Before returning your completed report, review all figures for the current year for consistency.
DEFINITION OF ESTABLISHMENT AND MANUFACTURING ACTIVITY
• An establishment is generally a single physical location where business is conducted or where
services or industrial operations are performed. Further clarification is provided in the General
Instructions.
• Manufacturing activity involves the mechanical, physical, or chemical transformation of materials,
substances, or components into new products. The assembling of component parts of
manufactured products is considered manufacturing, except in cases where the activity is
appropriately classified in Sector 23, Construction.
Report separate data for each establishment.

CONTENTS OF INSTRUCTIONS
PAGE

Part 1 – GENERAL INSTRUCTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A. WHO SHOULD REPORT

....................................................

D. REPORTING PERIOD

4

..............................................

4

.......................................................

4

......................................................

4

B. MANUFACTURING ACTIVITIES
C. ECONOMIC VALUE

3

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

Part 2 – DETAILED INSTRUCTIONS FOR SELECTED ITEMS

5

.............

5

1. Employer Identification Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

2. Physical Location of Establishment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

3. Operational Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

5. Sales, Shipments, Receipts, or Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

6. E-Shipments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

7. Employment and Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

9. Value of Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

10. Inventories by Valuation Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

11. Inventories Outside of the United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
13. Assets, Capital Expenditures, Retirements and Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . 13
14. Rental Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
16. Selected Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
22. Detail of Sales, Shipments, Receipts, or Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

MA-10000(I) (10-04-2011)

Page 2

Part 1 – GENERAL INSTRUCTIONS –
The purpose of these instructions is to assist you in filling out the Annual Survey of Manufactures
(ASM) Form, MA-10000. If there are any questions regarding this report, please –
• Visit our web site at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance, 8:00 a.m. to 6:00 p.m., Eastern Time, Monday through
Friday or
Friday,
• Write to the U.S. Census Bureau, 1201 East Tenth Street, Jeffersonville, IN 47134-0001
Please include the 11-digit Census File Number (CFN) shown in the address box of the report forms
with any correspondence.
Public reporting burden for this collection of information is estimated to vary from 2 hours to 6
hours per response, with an average of 5.6 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 0607-0938, U.S.
Census Bureau, 4600 Silver Hill Road, AMSD - 3K138, Washington, D.C. 20233. You may e-mail
comments to [email protected]; use "Paperwork Project 0607-0938" as the subject.
If you need extra time for completing your report, send a request for an extension of time to the
address shown above (include your CFN), or submit your request at www.census.gov/econhelp.
Response to this collection of information is not required unless it displays a valid approval number
from the Office of Management and Budget (OMB). The eight-digit OMB number appears in the
upper right corner of this report form.
Report all value figures in thousands of dollars, total plant hours in thousands of hours, and all
electricity quantity figures in thousands of kilowatt-hours for the manufacturing establishment.
When actual book figures cannot be provided without high cost to your company, reasonable
amounts of estimating or prorating are acceptable.
Selected Special Instructions pertaining to companies with two or more manufacturing plants are
preceded by the statement – FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY, and are
presented in italics. If your company consists of a single establishment, you may ignore the
multi-establishment instructions.

MA-10000(I) (10-04-2011)

Page 3

• Job casting, stamping, and machining
• Lapidary work
• Machine shops, including those operating on a
job-order basis
• Manufacturing and delivering ready-mixed
concrete
• Milk pasteurizing and bottling
• Plating, galvanizing, polishing, etc., of materials
owned by others
• Poultry dressing
• Printing book, periodical, etc.
• Sawmills
• Seafoods, fresh-packaged or frozen
• Wood preserving

A. Who Should Report
The Annual Survey of Manufactures is conducted
under an Act of Congress (Title 13, United States
Code) which requires that a report be filed by every
manufacturer who receives a report form.
If an establishment that is not in operation receives a
report form, return the form with a notation of its
condition in item 3 , Operational Status. If the
establishment had custodial employees, capital
expenditures, inventories, or any shipments from
inventories, these should be reported in the proper
section.

●

Since separate data will be published for industries
and States, separate reports are required for each
manufacturing establishment (plant).
An establishment is a single physical location where
manufacturing is performed. If your company
operates at different physical locations, even if they
are producing the same line of goods, a separate
report must be filed for each location.
If your company operates in two or more distinct
lines of manufacturing at the same location, a
separate report must be filed for each activity.

Descriptions of some of these activities are
provided in the DETAILED INSTRUCTIONS,
Item 22 .

●

C. Economic Value
One of the important statistical measures of
manufacturing activity is "value added by
manufacture" which is derived by the U.S. Census
Bureau from the figures reported for value of
shipments, cost of materials, and inventories.

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

In order for statistics on value added and other
subjects to be comparable from industry to industry,
it is necessary that the operations of each
establishment of a multiple-establishment
organization be reported as though the
establishment was a separate "economic" unit. This
means that the value of interplant transfers and the
cost of transferred materials within a company
should include, in addition to direct costs of
production, a reasonable proportion of "all other
costs (including company overhead) and profits."

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

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

●

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

●

D. Reporting Period
Report data for the calendar year. If calendar year
book figures are not available except at considerable
cost, reasonable estimates will be accepted. Indicate
in item 30 , Certification, the exact dates covered.

●

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

If there was a change in the operator during the
year or the establishment operated part of the
year only, the data apply to the period of
operation by your company only. Report in item
3 , Operational Status, any change of operator,
and the name and address of the new
operators.

• Apparel jobbing and contracting
• Assembling from purchased components
• Commission processing of materials owned by
others

MA-10000(I) (10-04-2011)

●

●
Page 4

E. Special Reporting Instructions for
Establishments with Ownership Changes
The establishment may have been purchased singly
or as part of a parent company which was acquired
by or merged with another company. Please make
certain that the date of the change in ownership is
recorded in Item ●
3 , Operational Status.
If the establishment is filing for only part of the
year, report as follows:
1. FINAL REPORT FOR THE OWNER WHO SOLD
THE ESTABLISHMENT – Report any new or used
capital expenditures, that occurred in the current
year prior to the sale.
2. BEGINNING REPORT FOR THE BUYER – Report
only the capital expenditures which occurred
after the original purchase of the entire plant.
F. Establishments Involved with Assets Leasing
Arrangements
If any building or equipment has been acquired this
year under a capital lease, please report the cost (at
13 .
the market value) as a capital expenditure in item ●
Do not report the periodic payments made to the
lessor. If the lease qualifies as an operating lease, do
not include the value of the building and equipment
as capital expenditures. Also, do not report the
periodic payments made to the producer or the
lessor as capital expenditures.

Part 2 – DETAILED INSTRUCTIONS
FOR SELECTED ITEMS

●

Item 1 – EMPLOYER IDENTIFICATION
NUMBER(S)
This information is needed so that the Bureau of
the Census can avoid sending duplicate report
forms for the same location. Enter your current
Employer Identification Number (EIN) if it is
different from the one printed in the address label.
Our file of new business formations is based on the
new EINs issued each year. However, we exclude
mailing report forms to new EINs if we identify
them as belonging to existing respondents.

MA-10000(I) (10-04-2011)

●

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

●

●

●

Item 3 – OPERATIONAL STATUS

Complete this item fully. Accurate completion of
this item will avoid unnecessary correspondence
and reduce the possibility of receiving more than
one report form for the manufacturing activity at
this location.
Mark (X) the box that is applicable to the operation
of your establishment during the survey year. If
you mark either of the last two boxes, fill in the
month, day, and year (figures only) that the action
became effective. If the last box is marked, supply
the name and address (or location) of the new
owner or operating company.

●

Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE (Part A on MA-10000(L)
form)
Report the total value of products shipped, including
interplant transfers, exports, and other receipts as
entered in item 22 . For selected industries in the
manufacturing sector, value of production or value
of work done are requested.
The value in item 5 , part A should be the same
as the value reported in item 22 , code
7700000000. Also, this value should be
comparable to the total reported for 2011. If the
two figures are not comparable, please explain in
the REMARKS section at the end of the form.

●

●

Page 5

●

Part B – Value of Products Exported

EXCLUDE

Report as exports those shipments going directly
for export.

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

INCLUDE
• Shipments to foreign subsidiaries or foreign
divisions of your company and their affiliates
• Shipments of your products to export firms and to
other customers who will export the items
• Sales to the U.S. Government to be shipped to
foreign nations under military and economic
assistance programs

●

Item 6 – E
E-shipments are online orders accepted for
manufactured products from customers. These
include shipments to other domestic plants of your
own company for further manufacture, assembly,
or fabrication. The price and terms of sale for
these shipments are negotiated over an Internet,
Extranet, Electronic Data Interchange (EDI) network
electronic mail, or other online system. Payment
may or may not be made online.

• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and U.S.
possessions
EXCLUDE
• The sale of products which will be further
manufactured, fabricated, or assembled in
this country before being shipped to foreign
customers
• Sales to the U.S. Government overseas
• Shipments of bunker fuels and other supplies
and equipment for U.S. vessels and planes
engaged in foreign trade

●

Item 7 – EMPLOYMENT AND PAYROLL
Follow the definitions of employees used on the
Internal Revenue Service Form 941, Employer’s
Quarterly Federal Tax Return, and as described in
Circular E, Employer’s Tax Guide.
Report for employees at the establishment who
worked or received pay for the part of the pay
period including the 12th of the specified months
(March, June, September, and December).

The breaking down of bulk shipments of your
products into smaller bits or packages by a
wholesale exporter or by other units of your
company is not considered as further
manufacturing, fabricating, or assembly.

INCLUDE
• All persons on paid sick leave, paid holidays,
and paid vacation during these pay periods

• Officers at this establishment, if a corporation
• Spread on stock options that are taxable to

FOR MULTIPLE-ESTABLISHMENT COMPANIES
ONLY

employees as wages
EXCLUDE
• Temporary staffing obtained by a
staffing service.
• Members of Armed Forces and pensioners
carried on your active rolls

Part C – Shipments to Other Domestic Plants
of Your Company (for further
assembly, fabrication, or manufacture)
Report separately the value of products which are
transferred to other manufacturing plants of your
company for further processing. (See the definition
of Economic Value on page 5.)

• Proprietors and partners, if an unincorporated
concern
• Agricultural workers or fishing crews from the
following types of food processing
establishments:
– sugar mills which are part of sugar
plantations
– fruit or vegetable canning or freezing plants
with farms associated with their operations
– fish canning, freezing, or packaging plants
with fishing operations associated with the
plant

INCLUDE
The value assigned to products transferred to other
plants of your company
A reasonable portion of other costs (company
overhead)
A reasonable portion of profits

MA-10000(I) (10-04-2011)

Page 6

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

Part B – Payroll Before Deductions (Exclude
employer’s cost for fringe benefits)

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

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

EXCLUDE proprietors and partners

paid bonuses, employee contributions to
pension plans such as 401(k), vacation and sick
leave pay, and the cash equivalent of
compensation paid in kind.
• Spread on stock options that are taxable to
employees as wages

INCLUDE

• Employee’s Social Security contributions,
withholding taxes, group insurance premiums,
union dues, and savings bonds.

• In gross earnings: commissions, dismissal pay,

• Salaries of officers of this establishment, if a
corporation

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

EXCLUDE

• Payroll for temporary staff and leased employees.

●

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

Please report these figures in item 16 , Part C, line 1
(carefully prepared estimates are acceptable)
• Employer’s cost for fringe benefits

• Payments to agricultural employees, fishermen,
members of the Armed Forces, and pensioners
carried on your active payroll
• Payments to proprietors or partners if this is an
unincorporated concern

EXCLUDE proprietors and partners

Part C – Number of Hours Worked by
Production Workers
INCLUDE all hours worked or paid for, except hours
paid for vacations, holidays, or sick leave. If an
employee elects to work during the vacation period,
report only actual hours worked by such employee.
Overtime hours should be reported as actual hours
worked and not as straight-time equivalent hours.

MA-10000(I) (10-04-2011)

Page 7

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

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

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.
Pension plans

●

Report the value of all inventories owned by this
establishment regardless of where the
inventories are held.
If this establishment is part of a multipleestablishment company, assign to each
establishment those inventories that the
establishment is responsible for as if it owned
them.

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).
Payroll taxes, employer paid insurance
premiums (excluding health), and other
employer paid benefits – Include legallyrequired fringe benefits (e.g. Socail Security,
workers’ compensation insurance,
unemployment tax, state disability insurance
programs, life insurance benefits, Medicare).

MA-10000(I) (10-04-2011)

●

Items 9 and 10 – INVENTORIES

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

Page 8

●

●

In reporting value of inventories for inventories
valued by LIFO, use the value of the inventories
before calculations to determine LIFO value and
LIFO reserve. The LIFO reserve (if any) is to be
reported separately in Item 9 , line B5.

Items 9 and 10 – INVENTORIES – Continued
Report value of inventories at cost or market
using generally accepted accounting methods.

●

Note that the LIFO reserve is the difference
between the current cost (e.g., FIFO) of
inventories (gross value) and the LIFO carrying
value (net value). If you calculate the LIFO
carrying value of inventories by specific goods
LIFO (unit LIFO), please estimate the current cost
of inventories for the purpose of determining the
LIFO reserve.

Special Note:
MATERIALS INVENTORIES refer to goods that
are raw inputs to the manufacturing process, and
that will be substantially altered to produce an
establishment’s output.
WORK-IN PROCESS INVENTORIES refer to goods
that have been substantially transformed in the
manufacturing process, but that are not yet the
final output of the establishment.

In completing the report of a manufacturing
establishment or sales branch, INCLUDE those
inventories that are held elsewhere, such as a
warehouse operated by your company or in a
public warehouse. The inventories of an operating
establishment held elsewhere should not be
reported on the report of the warehouse where
they are actually stored. Inventories should not be
duplicated on establishment reports.

FINISHED GOODS are goods that represent the
final output of the establishment, but that are still
within ownership of the establishment.

MA-10000(I) (10-04-2011)

Page 9

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

●

9
●

●

●

VALUE OF INVENTORIES
A. Did this establishment own inventories, regardless of where held, at the end of 2012 and/or 2011?
0488

0489

✗ Yes – Go to line B

●

No – Go to 13

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

10
●

Mark "X"
if None

End of 2012
$ Bil.

Mil.

Thou.

200
300
500
1 000

Mark "X"
if None

End of 2011
$ Bil.

Mil.

Thou.

200
300
500
1 000

1. Finished goods . . . . . . . . . . . . . . . . . . . . . . .

0461

2. Work-in-process

. . . . . . . . . . . . . . . . . . . . . .

0463

3. Materials, supplies, fuels, etc. . . . . . . . . . . . . . .

0462

4. TOTAL inventories
(Add lines B1 through B3). . . . . . . . . . . . . . . . .

0460

5. LIFO reserve (if any) . . . . . . . . . . . . . . . . . . . .

0466

x

0476

x

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

0490

x

0492

x

0471

0473

0472

0470

INVENTORIES BY VALUATION METHOD
Report how much of the inventory reported
in 9 , line B4 is subject to the following
valuation methods.

●

Mark "X"
if None

End of 2012
$ Bil.

Mil.

Thou.

Mark "X"
if None

A. LIFO valuation method before
adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . .

0465

B. First-in, First-out (FIFO) . . . . . . . . . . . . . . . . . . .

0498

C. Average cost . . . . . . . . . . . . . . . . . . . . . . . . . .

0502

x

0500

x

D. Standard cost . . . . . . . . . . . . . . . . . . . . . . . . .

0506

x

0504

x

0487

x

0485

x

x

0475

1 000

0895

F. TOTAL (Add lines A through E. Total
should equal 9 , line B4.) . . . . . . . . . . . . . . . . . .

●

MA-10000(I) (10-04-2011)

0510

Page 10

1 000

0508

Mil.

Thou.

x

1 000

0496

E. Other valuation method – Specify
method

End of 2011
$ Bil.

1 000

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

●

●

●
●

●

●

Insert the word "item"

9
●

VALUE OF INVENTORIES
A. Did this establishment own inventories, regardless of where held, at the end of 2012 and/or 2011?
0488

✗ Yes – Go to line B

0489

●

No – Go to 13

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

10
●

Mark "X"
if None

1. Finished goods . . . . . . . . . . . . . . . . . . . . . .

0461

2. Work-in-process . . . . . . . . . . . . . . . . . . . . .

0463

3. Materials, supplies, fuels, etc. . . . . . . . . . . . . .

0462

4. TOTAL inventories
(Add lines B1 through B3). . . . . . . . . . . . . . . .

0460

5. LIFO reserve (if any) . . . . . . . . . . . . . . . . . . .

0466

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

0490

End of 2012
$ Bil.

Mil.

Thou.

200
300
500
1 000
300
700

Mark "X"
if None

End of 2011
$ Bil.

Mil.

Thou.

200
200
400
800
200

0471

0473

0472

0470

0476

600

0492

INVENTORIES BY VALUATION METHOD
Report how much of the inventory reported
in 9 , line B4 is subject to the following
valuation methods.

●

Mark "X"
if None

A. LIFO valuation method before
adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . .

0465

B. First-in, First-out (FIFO) . . . . . . . . . . . . . . . . . . . .

0498

C. Average cost . . . . . . . . . . . . . . . . . . . . . . . . . .

0502

x
x

D. Standard cost . . . . . . . . . . . . . . . . . . . . . . . . . .

0506

0487

End of 2012
$ Bil.

Mil.

Thou.

1 000

Mark "X"
if None

Mil.

Thou.

800

0476

0500

x
x

x

0504

x

x

0485

x

0496

End of 2011
$ Bil.

E. Other valuation method – Specify
method
0895

F. TOTAL (Add lines A through E. Total
should equal 9 , line B4.) . . . . . . . . . . . . . . . . . . .

●

MA-10000(I) (10-04-2011)

0510

Page 11

1 000

0508

800

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

●

●

9
●

●

●

●

●

●

●

VALUE OF INVENTORIES
A. Did this establishment own inventories, regardless of where held, at the end of 2012 and/or 2011?
0488

0489

✗ Yes – Go to line B

●

No – Go to 13

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

1. Finished goods

10
●

Mark "X"
if None

. . . . . . . . . . . . . . . . . . . . .

0461

2. Work-in-process . . . . . . . . . . . . . . . . . . . . .

0463

3. Materials, supplies, fuels, etc. . . . . . . . . . . . . .

0462

4. TOTAL inventories
(Add lines B1 through B3). . . . . . . . . . . . . . . .

0460

5. LIFO reserve (if any)

. . . . . . . . . . . . . . . . . .

0466

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

0490

End of 2012
$ Bil.

Mil.

Thou.

200
300
500
1 000
200
80 0

Mark "X"
if None

End of 2011
$ Bil.

Mil.

Thou.

20 0
20 0
40 0
800
20 0

0471

0473

0472

0470

0476

600

0492

INVENTORIES BY VALUATION METHOD
Report how much of the inventory reported
in 9 , line B4 is subject to the following
valuation methods.

●

Mark "X"
if None

A. LIFO valuation method before
adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . .

0465

B. First-in, First-out (FIFO) . . . . . . . . . . . . . . . . . . . .

0498

C. Average cost . . . . . . . . . . . . . . . . . . . . . . . . . .

0502

D. Standard cost . . . . . . . . . . . . . . . . . . . . . . . . .

0506

x
x

0487

x

End of 2012
$ Bil.

Mil.

Thou.

575
425

Mark "X"
if None

Mil.

Thou.

500
300

0476

0496

0504

x
x

0485

x

0500

End of 2011
$ Bil.

E. Other valuation method – Specify
method
0895

F. TOTAL (Add lines A through E. Total
should equal 9 , line B4.) . . . . . . . . . . . . . . . . . .

●

MA-10000(I) (10-04-2011)

1 000

0510

Page 12

0508

800

Item 11 – INVENTORIES OUTSIDE OF THE
UNITED STATES

Part B – Capital Expenditures for Depreciable
Assets in 2012 (New and Used)

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

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

Item 11
13 – ASSETS, CAPITAL EXPENDITURES,
RETIREMENTS, AND DEPRECIATION

• Capital expenditures (outlays) during the year that
were actually made during the year, not the final
value of equipment put in place or the buildings
completed during the year.
• Capital improvements or new additions in progress
in the assets section

INCLUDE all buildings, structures, and equipment used
directly or indirectly by this establishment to produce
the goods and services reported in items 5 , line A,
and item 22 , Sales, Shipments, Receipts, or Revenue.
Part A – Gross Value of Depreciable Assets
(acquisition cost)

INCLUDE

• Capital expenditures during the year for new
construction whether constructed on contract or
by your own work force

item

• The value of all machinery and equipment, buildings,
and capitalized improvements and repairs whether
purchased or produced by employees of your own
company

Report the original cost of depreciable assets on the
books of this establishment such as buildings, structures, machinery, and equipment for which depreciation or amortization reserves are maintained.

• The value of any machinery or equipment or transferred to the use of this establishment by the parent
company or one of its subsidiaries

INCLUDE
EXCLUDE

• Improvements and new construction in progress, but
not completed at year-end. Include these items in
fixed assets at a value equal to the cumulative
expenditures to the end of the year. This procedure
should be followed even though the asset is not in
use and is not yet being depreciated.

• Tools that are expensed. Report these in item 16 ,
line A1, Cost of Materials, Parts, etc.
Line B1 – Capital Expenditures for Buildings and
Other Structures (New and Used)
INCLUDE

• Used buildings, machinery and equipment at their
purchase value

• Elevators, blast furnaces, brick kilns, fractionating
towers, shipways and similar structures, as well
as the usual factory office and warehouse type of
buildings

• Equipment or other assets transferred to this
establishment from other parts of your company at
their transfer value as carried on the books of the
company
Make certain that assets at the beginning of the year
plus capital expenditures, less retirements, equals
assets at the end of the year. If this is not the case,
explain in the "Remarks" section at the end of the form.

• Equipment that is an integral part of the building
or structure, such as elevators, overhead traveling
cranes, ventilating shafts, and fractionating towers
• Capitalized site improvements, such as roads,
docks, tracks, parking lots, fences, and utilities
EXCLUDE

FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY
If the establishment maintains a tenant relationship
with the parent company or one of its subsidiaries and
pays "rent" for the use of either plant or equipment,
report the gross value of the assets made available to
the establishment as if the establishment owned them.
(See instructions for item 14 , Rental Payments. In item
14 ,DO NOT report rent paid to the parent or subsidiary
for assets reported in item 13 .)

• The value of land on which the structures stand
from items 13 and 14

Page 13
MA-10000(I) (10-04-2011)

Line F2 – Computer, and Peripheral Data
Processing Equipment

Line B2 – Capital Expenditures for Machinery
and Equipment
INCLUDE

INCLUDE all purchases of computers and related
equipment

• All production machinery (motors, lathes, punch
presses, etc.) and transportation equipment
(automobiles, trucks, etc.)

Item 14 – RENTAL PAYMENTS
Report rental payments made during the year to
other companies for use of such fixed assets as
buildings, structures, and equipment. If the parent or
subsidiary rents property for use of this establishment and pays the rent, report the rents in item 14 ,
as if the establishment paid them.

• All office equipment and machines; computers;
furniture and fixtures for offices, cafeterias,
dressing rooms; and warehouse equipment
• Replacements as well as additions to new capacity

INCLUDE

Part C – Gross Value of Depreciable Assets
Sold Retired, Scrapped, Destroyed,
etc.
Report the gross value of assets sold, retired, scrapped,
destroyed, etc., during the year. Include the retirements
of any equipment or structures owned by the parent
company that the establishment uses as if it were a
tenant. Also, include these assets in the value of assets
in place at the beginning of the year (line 13A).

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

• Rentals for transportation equipment whether for
use within the plant site such as trucks, tractors,
power lifts, railroad engines, cars, etc., or used for
transporting materials or products into or out of
the plant
• Rentals for transportation equipment whether
used for freight or by executive and sales
personnel of the plant
• Rental payments for buildings and structures
including the rental payment for the land on which
they stand
EXCLUDE
• Computer time-sharing charges for machinery and
equipment rentals from computer service
companies where the computer is not on site at
the establishment

IF THIS ESTABLISHMENT WAS INVOLVED IN A
LEASING ARRANGEMENT OR CHANGED OWNERSHIP
DURING THE YEAR, PLEASE SEE SPECIAL
INSTRUCTIONS IN PART 1, Item E and F.

IF THIS ESTABLISHMENT WAS INVOLVED IN A
LEASING ARRANGEMENT OR CHANGED OWNERSHIP DURING THE YEAR, PLEASE SEE SPECIAL
INSTRUCTIONS IN PART 1, Items E and F.

Part F – Breakdown of expenditures for
machinery and equipment by type

FOR MULTIPLE-ESTABLISHMENT COMPANIES
ONLY

Line F1 – Automobiles, trucks, etc., for
highway use

EXCLUDE rental payments made by the establishment to the parent company or another subsidiary
of the parent for use of buildings and equipment
owned by the parent company or its subsidiary.
Report the value of these depreciable assets by the
establishment as if they were owned by the establishment. Any capital expenditures made to acquire
them or any depreciation charges against them
should be included in the proper section. If the
establishment uses buildings or equipment leased
from other companies, but the rental payments are
not made directly from the establishment’s account,
but are handled centrally at a company or division
level, report the share of the rental overhead charge
to the establishment or estimate the share of the
rental charges appropriate to the operations of the
establishment.

INCLUDE
• Purchases of vehicles which are purchased for
your company for highway use
• Vehicles acquired under a lease-purchase
agreement
EXCLUDE
• Off-highway vehicles leased or vehicles normally
designed to transport materials, property, or
equipment on mining, construction, petroleum
development, and similar projects. These vehicles
are of such size or weight as to be normally
restricted by State laws or regulations from
operating on public highways.

Page 14
MA-10000(I) (10-04-2011)

●

Item 16 – SELECTED EXPENSES

MATERIALS – Continued
Rubber
Iron castings
Coking coal
Metal stampings
Crude petroleum
Wire

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

If this establishment has products made
elsewhere under contract and supplies the
materials, report the cost of those materials.
INCLUDE

• Value of the specific materials used to produce

●

products reported in item 5 , line A, Shipments
and Other Receipts

• Only physical goods used or put into production
• Total cost of the materials actually consumed or
put in production during the year

●

INCLUDE
• Purchases from other companies
• Transfers from other establishments of your
own company (See definition of Economic
Value on page 4)
• Withdrawals from inventories
If the establishment produces items
subsequently consumed in further production,
report cost of original materials consumed only.
The following list is shown as an example of types of
items which should be included in item 16, line A1

●

MA-10000(I) (10-04-2011)

CONTAINERS
Pails
Drums and barrels
Tubes
SUPPLIES
Bolts, screws, and nuts
Drills, tools, dies, jigs,
and fixtures which are
charged to current
accounts
Welding rods, electrodes,
and acetylene
Lubricating oils

EXCLUDE
• Amounts paid to other establishments for
contract work and associated freight charges for
shipping the materials to the contract producer
and the finished products to you. Report these
in item 16 , line A5.
Costs is delivered cost, which is defined as the
amount paid or payable after discounts and
including freight and other direct charges
incurred by the establishment in acquiring the
materials.

MATERIALS
Lumber
Plywood
Paper
Resins
Sulfuric acid
Alcohols

PARTS
Pumps
Wheels
Bearings
Engines

Cement
Clay
Glass
Steel sheet
Steel scrap
Copper rods

Gears
Motors
Hardware
Compressors
Boxes and bags
Crates

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

FOR MULTIPLE-ESTABLISHMENTS COMPANIES
ONLY
SPECIAL NOTE: For transferred materials from
other establishments of your company, include
their full economic value in line A1 (See definition
of Economic Value on page 5.)
INCLUDE
Cost of production
Cost of delivery
A carefully prepared estimate of the expected
amount payable for each kind of produce put
into production during a survey year for
cooperatives which have not yet made a final
settlement with the growers
EXCLUDE
Services used or overhead charges such as
advertising, telephone, telegram and cable,
insurance, development and research
Services of engineering, management,
marketing and other professional consultants,
(unless charges for such services are included in
the prices paid for materials)
Overhead items such as depreciation charges
against plant and equipment
Rent and rental allowances
Interest payments, royalties, and patent fees

Page 15

Materials, supplies, machinery, and equipment
chargeable to fixed asset accounts and used in
the construction of new structures or additions
to your plant, or new machinery and equipment
(include in item 13 .)

●

Cost of products purchased and resold without
further Manufacturing processing or assembly
(include in item 16 , line A2)

●

Line A2 – Cost of Products Bought and Sold
As Such Without Further Processing
Report the cost of all products bought and resold
in the same condition as when purchased and not
made part of another product manufactured by
this establishment. (Total sales value of all
products resold is to be included in 5 , line A and
item 22 , code 9998900000.)

●

●

Line A3 – Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation
of Electricity
INCLUDE

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

MA-10000(I) (10-04-2011)

Part B – Quantity of Electricity
Report all quantities for electricity in thousands of
kilowatt-hours.
Line B1 – Purchased Electricity
Report, in thousands of kilowatt-hours, the quantity
of electricity for which cost is reported in line A4.
Line B2 – Generated Electricity
Enter the total quantity of electric energy
generated in this plant (gross less generating
station use) during the year including such
energy sold or transferred.
Note: INCLUDE data relating to the activity of
the power stations in other sections of this
report. For example, include the number of
employees assigned to the power station, their
wages and hours in the figures reported in item
7 , and the cost of fuels used to generate
electricity, in item 16 , line A3.

●

●

Line B3 – Electricity sold or transferred to
other establishments
Enter the quantity of electric energy, also
included in item line B1 or B2, sold to other
companies or transferred to other manufacturing
or nonmanufacturing establishments of your
company. Include the corresponding value of
electricity sold or transferred in item 5 , line A,
and in miscellaneous receipts at the end of item
22 , code 9998000.
9998000000.

●

●

Part C – Other Expenses Paid by this
Establishment
Expenses normally considered as non-production
related costs purchased from other companies
Line C1 – Temporary staff and leased
employees
Line C2 – Expensed computer hardware and
related equipment
All expenses for purchased computer hardware
and supplies
Line C3 – Expensed computer software
Purchased computer services (software, data
transmission, processing services, web design,
etc.)
Line C4 – Data processing and other purchased
computer services
EXCLUDE

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

Page 16

Line C5 – Communications Services
INCLUDE the total cost of purchased telephone, data
transmission, telegraph, Internet, connectivity, FAX,
telex, photo transmission, paging, cellular telephone,
on-line access and related services, etc. actually paid or
payable during the year.
Line C6 – Repair and Maintenance Service
for Buildings and/or Machinery
Report payments made for all maintenance and repair
work on the buildings and equipment of this
establishment
INCLUDE

• Repairs for painting, roof repairs, replacing parts,
over-hauling of equipment, and other repairs
chargeable a 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 C7 – Water, sewer, refuse removal, and
other utility payments

• TTotal cost of refuse removal services paid for by this
establishment, including cost of hazardous waste
removal or treatment
EXCLUDE
• Cost of refuse removal services if included in
rental payments

• Machinery or equipment reported as a capital

●

expenditure in item 13

• Costs of salaries paid to employees of this
establishment whose work involves refuse removal
and/or hazardous waste removal or treatment
Line C8 – Advertising and Promotional Services
INCLUDE cost of advertising services purchased from
other companies including payments for printing,
media coverage, and other services and materials
EXCLUDE all salaries paid to employees of this
establishment for advertising work
Line C9 – Accounting, Auditing, Bookkeeping,
and Legal Services
INCLUDE

• Cost of accounting and bookkeeping services

• Cost of legal services purchased from other companies
that are paid directly by this establishment
EXCLUDE

• All salaries paid to employees of this establishment
for accounting and bookkeeping services

• Salaries paid to employees of this establishment
for legal services
Line C10 – Taxes and License Fees (excluding
income, sales, payroll, and excise
taxes)

O

●

Item 22 – DETAIL OF SALES, SHIPMENTS,
RECEIPTS, OR REVENUE
1. General Instructions
VALUE is defined as net selling value f.o.b. plant to
the customer after discounts and allowances.
EXCLUDE freight charges and excise taxes
INCLUDE

• Products made elsewhere for this establishment by
others from materials supplied by this
establishment (Report the cost of these materials
in item 16 , line A5)
Place

●

• Receipts from products bought and resold without

further processing and reported separately in item

22 , code 9998900000 and in item ●
5 , part A) The
●
cost of such products should be reported in item
16 , line A2)
●

If imported products (including products made by
your foreign affiliates) are sold without further
manufacture, processing, or assembly by your
domestic plant, report those products on the line
for "Resales" in item 22 , code 9998900000. Do not
include them with specific products made at the
domestic reporting establishment.
We also want to clarify the instructions for
marketing high cost office and production
equipment by leasing them rather than selling
them. If you follow this marketing practice, report
in item 5 the value of goods marketed under a
lease as if you had sold them:
• In item 5 (and also in item 22 ) report as value
of shipments the equivalent market value of the
goods. (The terms of the lease may use the
present discounted value or some other
method.)

●

●
●

●

• Do not report any rental receipts from leases
outstanding.

purchased from other companies that are paid directly
by this establishment
MA-10000(I) (10-04-2011)

E

Line C11 – All Other operating expenses All other operating expenses not reported elsewhere.
(Exclude purchases of merchandise for resale and
non-operating expenses.)

Page 17

with "("

THE SCOPE OF MANUFACTURING ACTIVITY
Below is a list of manufacturing activities that are inside the scope of the Manufacturing Sector.
Establishments whose activity spans these areas should review their specific section carefully and
note any special product reporting instructions that may be particular to their products.
AEROSPACE INDUSTRIES (3364)
These instructions recognize that the assignment of product shipment values by the aerospace
industries differs from that followed by most manufacturing industries. Most contracts within the
aerospace industries are variations of "fixed price" or "cost plus." These instructions are designed to
insure that products are reported consistently in item 9 (inventories) and item 22 (products).

●

●

Fixed price contracts – Work performed under a fixed price contract should be reported as a
shipment when delivery of the product occurs. The cumulative value of the products being
manufactured should be included in inventories gross of progress payments until delivered. (These
inventories should not be reduced by the amount of any progress payment.)
Cost plus contracts – The value of work done on a cost plus contract should reflect cost
incurred during the year as well as a portion of the profits for the contract. Value of work done
may be based on (a) the estimated work completed during the year as a percentage of the total
contract price or (b) net billings for work done during the year. This value should be reported for
the value of products shipped. Any work done during the year that has not been reported as a
shipment should be reported in work-in-process inventories.
Nonaerospace products – The value of nonaerospace products shipped and services
performed should be based on the net selling value, f.o.b. plant, after discounts and allowances,
and exclusive of freight charges and excise taxes.
Include products made elsewhere for this establishment on a contract basis from materials supplied
by this establishment (the cost of these materials should be included in item 16 , line A1).

●

When transferring products to other establishments within your company, the shipping plant
should assign the full economic value of the transferred products, i.e., include all direct costs of
production and a reasonable proportion of all other costs and profits.
APPAREL MANUFACTURERS (3151)
Jobbers and Contractors – Apparel jobbers and contractors, as well as manufacturers,
are in scope of this survey and must report:
1. Jobber – Employs contractors to make apparel from fabrics you supply or makes knit apparel
from yarns you supply.
2. Contractor – Makes apparel from fabrics supplied to you by other companies or by other
establishments of your company (multi-establishment company contractor) or knits apparel
from yarns supplied by others.
3. Manufacturer – Makes apparel from fabrics that you purchase or knits apparel from purchased
yarn. Manufacturers may or may not employ contractors to supplement their labor force.
Reporting of Contract Work
1. Products made for you by others from your materials –
Manufacturers and jobbers should report such products as if they were made in their own
establishment. The cost of materials is reported in item 16 , line A1, the cost of contract work is
reported in item 16 , line A5, and the value of product shipments is reported in item 22 .

●

●

●

2. Products that you made from materials owned by others –
Contractors should report the amount received for "commission or contract receipts."
3. Products made by multi-establishment apparel companies –
If you knit or cut apparel in one plant and sew or finish the garment in another plant, the sewing
or finishing plants should be treated as contractors to the knitting or cutting plant. The contract
plants should report the value of work done during the survey year as "Receipts for work done
for others." The plant in which the garments were knit or cut should report the quantity and
value of the finished garments in item 22 , and the cost of work done by the sewing or finishing
plant in item 16 , line A5.

●

MA-10000(I) (10-04-2011)

●

Page 18

If your company has a central office or plant that purchases and maintains ownership of
materials (yarn, fabrics, etc.) but ships those materials to other plants of the company to be knit
or cut into garments, the central office or plant owning the materials should report the cost of
materials in item 16 , line A1, the cost of contract work in item 16 , line A5, and the value of
shipments in item 22 . The contractor plants receiving the materials should report the value
of work done as "Receipts for work done for others."

●
●

●

GARMENT MANUFACTURERS (3152–3159)
Report value of shipments for garments produced within the 50 states of the United States,
including garments covered under special import category "9802."
Those garments cut in the United States, sent abroad for sewing, and then shipped back into this
country under the provisions of item 9802.00 of the Tariff Schedules of the United States should
be reported in item 22 on the appropriate detailed product line.

●

Finished garments that you import, excluding "9802" garments, should be reported as "Resales" in
item 22 . If records are not kept separately on the shipments of imported garments, please estimate
a breakout and report the value of shipments of domestically produced garments on the
appropriate detailed product lines of item 22 and the shipments of imported garments as "Resales."

●

●

KNITTING MILLS (3131–3149)
Jobbers and Contractors – Jobbers and contractors, as well as manufacturers, are
inscope of this survey and must report:
1. Jobber – Employs contractors to make apparel from fabrics you supply or makes knit apparel
from yarns you supply.
2. Contractor – Makes apparel from fabrics supplied to you by other companies or by other
establishments of your company (multi-establishment company contractor) or knits apparel
from yarns supplied by others.
3. Manufacturer – Makes apparel from fabrics that you purchase or knits apparel from purchased
yarn. Manufacturers may or may not employ contractors to supplement their labor force.
Reporting of Contract Work
1. Products made for you by others from your materials –
Manufacturers and jobbers should report such products as if they were made in their own establishment. The cost of materials is reported in item 16 , line A1, the cost of contract work is reported in item
16 , line A5, and the value of product shipments is reported in item 22 .

●

●

●

2. Products that you made from materials owned by others –
Contractors should report that amount received for "commission or contract receipts."
3. Products made by multi-establishment apparel companies –
If you knit or cut apparel in one plant and sew or finish the garment in another plant, the sewing or
finishing plants should be treated as contractors to the knitting or cutting plant. The contract plants
should report the value of work done during the survey year as "Receipts for work done for others."
The plant in which the garments were knit or cut should report the value of the finished garments
in item 22 , and the cost of work done by the sewing or finishing plant in item 16 , line A5.

●

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If your company has a central office or plant that purchases and maintains ownership of
materials (yarn, fabrics, etc.) but ships those materials to other plants of the company to be knit
or cut into garments, the central office or plant owning the materials should report the cost of
materials in item 16 , line A1, the cost of contract work in item 16 , line A5, and the quantity and
value of shipments in item 22 . The contractor plants receiving the materials should report the
value of work done as "Receipts for work done for others."

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MA-10000(I) (10-04-2011)

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LIQUOR DISTILLING – REPORTING "VALUE OF PRODUCTION" (31214)
Please note that for products included in the activities listed above, the value of production rather
than the value of shipments is to be reported. The value of production should equal the selling
value f.o.b. plant (after discounts and allowances and excluding freight charges) of all products
made during the survey year whether sold, transferred, added to inventory, or used in further
processing. For products made during the survey year and transferred or held in inventory at the
end of the year, estimate the value on the basis of the average price received for similar products
of the same grade sold during the year.
Distilled Liquors – Production value for products sold in the raw state or directly after
production refers to the actual amount received or receivable by you for the production,
excluding freight charges and excise taxes.
For liquors to be aged by you or otherwise placed in inventory prior to further processing or
selling, report only the actual cost of producing and barrelling the raw product, including the cost
of materials, labor cooperage, and the pro rata share of overhead generally assigned to such
production operations.
MEAT PROCESSERS (31161)
Meat processers should report the sales of fresh meats (not frozen, cooked, canned, smoked,
cured, cut, or otherwise processed) prepared from purchased carcasses as "Resales."
PRINTING AND RELATED TRADES (3231)
Printing as well as related pre- and post-press services such as platemaking, imagesetting, color
separations, binding, and other post-press work are included in the scope of the manufacturing
sector. Your revenue for such work should be reported in item 22 under the appropriate
description(s).

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PULP MILLS (32211)
Integrated operations consisting of pulp mills and primary paper and board mills need file only
one report for both activities. In reporting in item 22 account for interplant transfers for the
woodpulp transferred to manufacturing establishments of your company at other locations.
Exclude transfers of woodpulp to your paper or board mill at this location.

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SEAFOOD PACKAGING – REPORTING "VALUE OF PRODUCTION" (311711 – 311712)
Please note that for products included in seafood packaging, the value of production rather than
the value of shipments is to be reported. The value of production should equal the selling value
f.o.b. plant (after discounts and allowances and excluding freight charges) of all products made
during the survey year whether sold, transferred, added to inventory, or used in further
processing. For products made during the survey year and transferred or held in inventory at the
end of the year, estimate the value on the basis of the average price received for similar products
of the same grades sold during the year.

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SHIPBUILDING AND REPAIRING (3366)

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Report in item 22 , the value of work done on all new ships and offshore oil platforms during the
survey year. Include ocean, inland river, harbor, and Great Lakes ship construction. Include all
vessels under construction during the year, regardless of when the keels were laid or whether the
vessels were launched in survey year. For vessels on which work was begun prior to survey year
or was not completed by the end of the survey year, report the value of work done only during
survey year.
Include in value of work done the cost of labor, the cost of purchased materials and parts
received during the year, overhead, and profits. Alternate methods of reporting the value of work
done, in order of preference, are:
1. Multiply the estimated percentage of completion during survey year by the contract price of
the vessel.
2. Net billings for work done during survey year
This value should be reported for the value of products shipped. Any work done that has not
been reported as a shipment should be reported in work in process inventories (item 9 , line B2).

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22 the total
Repair work done on ships, including conversions and reconversions – Report in item ●
receipts for repair work done during survey year. For conversions and major repair jobs, the
value of work done should be reported, using one of the suggested methods described above.

TOBACCO PRODUCTS (3122)
Reporting shipments
Cigarettes, Cigars, and Tobacco – Report materials (leaf, the value of green leaf redried,
packed, and stored in the scrap, etc.) which were redried, stemmed, and/or packed. Include the
value of green leaf redried, packed, and stored in the establishment.

MA-10000(I) (10-04-2011)

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