Annual Survey of Manufactures

MA-10000(I)
(DRAFT)

Attachment C
2014
ANNUAL SURVEY OF
MANUFACTURES

INSTRUCTIONS

The 2014 Annual Survey of Manufactures (ASM) consists of Form MA-10000 (general statistics
inquiry items and a value of product classes shipped inquiry).
Where available, the ASM form shows your establishment's prior year data in the 2013 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. Check these figures and
make any necessary corrections. If 2013 figures are not printed on your form, report these figures
in items 9 , and if applicable 10 , 11 , and 12 .
Before returning your completed report, review all current-year figures for consistency, and
retain a copy for your records. Return the original.

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

DEFINITION OF ESTABLISHMENT AND MANUFACTURING ACTIVITY
• An establishment is generally a single physical location where business is conducted or where

services or industrial operations are performed. Further clarification is provided in the General
Instructions.

• Manufacturing activity involves the mechanical, physical, or chemical transformation of

materials, substances, or components into new products. The assembling of component parts
of manufactured products is considered manufacturing, except in cases where the activity is
appropriately classified in Sector 23, Construction. Further clarification is provided in Part 1,
Section B, on page 4.
Report separate data for each establishment.

CONTENTS OF INSTRUCTIONS
PAGE

Part 1 - GENERAL INSTRUCTIONS . . . . . . . . . . . . . . . . . . . . . . . 3
A. WHO SHOULD REPORT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
B. MANUFACTURING ACTIVITIES

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

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

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

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

Part 2 - DETAILED INSTRUCTIONS FOR SELECTED ITEMS ON THE FORM . . . 5
Item

1

Employer Identification Number

Item

2

Physical Location of Establishment . . . . . . . . . . . . . . . . . . . . . . . . 5

Item

3

Operational Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Item

5

Sales, Shipments, Receipts, or Revenue . . . . . . . . . . . . . . . . . . . . . . 6

Item

6

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

Item

7

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

Item

9

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

Item

10

Inventories by Valuation Method (non-LIFO methods) . . . . . . . . . . . . . . . 9

Item

11

Inventories by Last-In, First-Out (LIFO) Valuation Method . . . . . . . . . . . . . . 9

Item

12

Inventories Outside of the United States

Item

13

Capital Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Item

14

Rental Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Item

16

Selected Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Item

22

Detail of Sales, Shipments, Receipts, or Revenue

MA-10000(I) (DRAFT)

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

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

Page 2

. . . . . . . . . . . . . . . . . 17

Part 1 - GENERAL INSTRUCTIONS
The purpose of these instructions is to assist you in the completion of the Annual Survey of
Manufactures (ASM) Form, MA-10000. After reading the instructions, if there are any questions
regarding this report, please either:
• Visit our web site at econhelp.census.gov/cosasm, or
• Call 1-800-233-6136 between 8:00 a.m. and 4:30 p.m., Eastern Time, Monday through Friday.

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

For MA-10000(S) - Public reporting burden
for this collection of information is estimated
to vary from a half hour to 3 hours per
response with an average of 1.4 hours per
response including the time for reviewing
instructions, searching existing data sources,
gathering and maintaining the data needed,
and completing and reviewing the reported
information.

Send comments regarding this burden estimate or any other aspect of this collection of
information, including suggestions for reducing this burden, to: Paperwork Project 0607-0449,
U.S. Census Bureau, 4600 Silver Hill Road, AMSD-3K138, Washington, D.C. 20233. You may e-mail
comments to [email protected]; use "Paperwork Project 0607-0449" as the subject.
If you need extra time to complete your report, submit your request at econhelp.census.gov/cosasm
or call 1-800-233-6136 between 8:00 a.m. and 4:30 p.m., Eastern Time, Monday through Friday.
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 the 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.
Special Instructions pertaining to companies with two or more manufacturing plants are preceded
by the statement - FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY, and are presented in
italics. If your company consists of a single establishment, you may ignore the
multi-establishment instructions.

Page 3
MA-10000(I) (DRAFT)

A. Who Should Report
The Annual Survey of Manufactures is conducted
under an Act of Congress (Title 13, United States
Code) which requires that a report be filed by
every manufacturer who receives a report form.
If an establishment that is not in operation
receives a report form, return the form with a
notation of its condition in item 3 , Operational
Status. If the establishment had custodial
employees, capital expenditures, inventories, or
any shipments from inventories, these should be
reported in their proper sections.
Separate reports are required for each
manufacturing establishment (plant) because data
will be published for industries and states.
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.
B. Manufacturing Activities
Report all activities (manufacturing, fabricating,
processing, and assembling) conducted within the
establishment.
INCLUDE

Descriptions of some of these activities
are provided in item 22 of the DETAILED
INSTRUCTIONS.
C. Economic Value
FOR MULTIPLE-ESTABLISHMENT COMPANIES
ONLY

• Maintenance of plant and equipment
• Receiving and shipping activities
• Warehousing and storage
• Research
• Recordkeeping
• Health and safety
• Cafeteria (without seating) and other services

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

unless operated as separate establishments

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

Page 4
MA-10000(I) (DRAFT)

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

Part 2 - DETAILED INSTRUCTIONS
FOR SELECTED ITEMS

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

Item

- EMPLOYER IDENTIFICATION
NUMBER

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

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

Item

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 form. Review item 2 and
make any necessary corrections or additions to
the address shown, including the street name and
number and ZIP Code.
Item

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

3

- OPERATIONAL STATUS

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

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

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

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

MA-10000(I) (DRAFT)

1

Page 5

Item

5

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

FOR MULTIPLE-ESTABLISHMENT COMPANIES
ONLY
Part C - Shipments to Other Domestic Plants
of Your Company (for Further
Assembly, Fabrication, or Manufacture)

Report the total value of products shipped,
including interplant transfers, exports, and other
receipts as entered in item 22 . For selected
industries in the manufacturing sector, value of
production or value of work done are requested.

Report separately the value of products which
are transferred to other manufacturing plants
of your company for further processing. (See
Part 1, Section C, on page 4, for definition of
"Economic Value".)

The value in item 5 , part A should be the same
as the value reported in item 22 , product code
7700000, TOTAL. Also, this value should be
comparable to the total reported for 2013. If the
two figures are not comparable, please explain in
the REMARKS section at the end of the form.

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

Part B - Value of Products Exported
Report as exports those shipments going directly
for export.

EXCLUDE
• 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
• Shipments to customers in the Commonwealth
of Puerto Rico and U.S. possessions

Item

- E-SHIPMENTS

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

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

Page 6
MA-10000(I) (DRAFT)

6

Item

7

- EMPLOYMENT AND PAYROLL

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

Follow the definition of an employee 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
• 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

Report employees at the establishment who
worked or received pay for the part of the pay
period including the 12th of the specified months
(March, June, September, and December).
INCLUDE
• All persons on paid sick leave, paid holidays, and
paid vacation during these pay periods
• Officers at this establishment, if a corporation
• Spread on stock options that are taxable to
employees as wages

EXCLUDE
• Proprietors and partners, if an unincorporated
concern

EXCLUDE

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

• Temporary staffing obtained by a staffing service
• Members of Armed Forces and pensioners
carried on your active rolls
• Proprietors and partners, if an unincorporated
concern
• Agricultural workers or fishing crews from
the following types of food processing
establishments:
- sugar mills which are part of sugar plantations
- fruit or vegetable canning or freezing plants
- fish canning, freezing, or packaging plants with
fishing operations associated with the plant

Report the payroll that was included on Internal
Revenue Service Form 941, Employer's Quarterly
Federal Tax Return.
INCLUDE
• Employee's Social Security contributions,
withholding taxes, group insurance premiums,
union dues, and savings bonds
• In gross earnings: commissions, dismissal pay,
paid bonuses, employee contributions to pension
plans such as 401(k), vacation and sick leave pay,
and the cash equivalent of compensation paid in
kind
• Spread on stock options that are taxable to
employees as wages
• Salaries of officers of this establishment, if a
corporation
• Paid holiday leave
• Paid personal leave
• Paid funeral leave
• Paid jury duty leave
• Paid military leave
• Family leave
• Nonproduction bonuses**
- Cash profit-sharing
- Employee recognition
- End-of-year
- Holiday
- Payment in lieu of benefits
- Referral
- Other

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

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

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

MA-10000(I) (DRAFT)

Page 7

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

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

EXCLUDE
• Payroll for temporary staff and leased
employees. Report this figure in item 16 , part
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

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

Part C - Number of Hours Worked by
Production Workers

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

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

• Quality of life benefits:
- Employer assistance for child-care
- Adoption asistance
- Long-term care insurance
- Flexible workplace
Part D - Employer's Annual Cost for Fringe Benefits - Employer-provided home PC
INCLUDE
- Subsidized commuting
• Employer's annual cost for legally required
• Pretax benefits:**
programs and programs not required by law
- Health savings accounts
Health insurance - Insurance premiums on
- Section 125 "cafeteria" benefits:
Flexible benefits
hospitals, medical plans, and single service
Dependent care reimbursement accounts
plans such as dental, vision, out-patient drugs,
Health-care reimbursement accounts
and prescription drug plans. Include premium
equivalents for self-insured plans and fees paid
- Cash or deferred arrangements without employer
to third party administrators (TPAs). Exclude
contributions
disbursement from trusts or funds to satisfy
• Other benefits:
health insurance claims. Do not include employee
contributions.
- Job-related travel accident insurance
Pension plans
- Education assistance:
Work-related
a. Defined benefit pension plans - Include costs
Non-work related
for both qualified and non-qualified defined
- Wellness programs
pension plans. Include pension plans that
- Fitness centers
specify the benefit to be paid to employees
upon retirement, generally either a specific
- Employee assistance programs
amount or a percentage of compensation.
• Stock options
Employer contributions are based on actuarial
computations that include the employee's
**Employer contributions to these plans for
compensation and years of service and are not
benefits not taxable to the employees should be
allocated to specific accounts maintained for
reported in the plan categories associated with
employees.
the benefit type. Cash or benefits taxable to the
employees should be reported as payroll in item 7 ,
part B.

Page 8
MA-10000(I) (DRAFT)

Part D - Employer's Annual Cost for Fringe
Benefits - Continued

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 in item 11 , part C.

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.
Item

9

,

10 ,

and

11

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.

- INVENTORIES

Report the value of all inventories owned by
this establishment regardless of where the
inventories are held.
If this establishment is part of a multipleestablishment company, assign to each
establishment those inventories that the
establishment is responsible, as if it owned them.
Report value of inventories at cost or market using
generally accepted accounting methods.

Note that for the three inventory examples below on pages 10 - 12, item

Inventories by stages of fabrication are reported in item
9

9

9

should be completed as follows:

, lines B1 - B3.

VALUE OF INVENTORIES
A. Did this establishment own inventories, regardless of where held, at the end of 2014 and/or 2013?
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).
Mark "X"
if None

$ Bil.

End of 2014
Mil.

1. Finished goods . . .

2 0 0

0461

3 0 0

2. Work-in-process . . .
0463

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

5 0 0

0462

4. TOTAL(Add lines B1
through B3.) . . . . .
0460

1

Page 9
MA-10000(I) (DRAFT)

Thou.

0 0 0

Mark "X"
if None

$ Bil.

End of 2013
Mil.

2 0 0

0471

3 0 0

0473

5 0 0

0472

0470

Thou.

1

0 0 0

Example A - Reporting of inventories that are completely not subject to LIFO In this example, 100 percent of the total inventories reported are NOT subject to LIFO costing. Total
inventories reported in item 9 , line B4 should be broken out by valuation method in item 10 , lines A - D.

10

INVENTORIES BY VALUATION METHOD (non-LIFO Methods)
Report how much of the inventory reported in
Mark "X"
if None

$ Bil.

9

, line B4, is subject to the following valuation methods.
End of 2014
Mil.

1

A. First-in, First-out (FIFO) .
0498

Thou.

0 0 0

Mark "X"
if None

$ Bil.

End of 2013
Mil.

0496

Thou.

1

0 0 0

1

0 0 0

B. Average cost . . . . . .
C. Standard cost

0502

0500

0506

0504

0487

0485

. . . . .

D. Other non-LIFO valuation
method(s) - Specify method

0895

E. TOTAL (Add lines A
through D.) . . . . . . .

1

0499

11

0 0 0

0509

INVENTORIES BY LAST-IN, FIRST-OUT (LIFO) VALUATION METHOD
A. Did this establishment use the Last-in, First-out (LIFO) method of valuation for any inventories?
Yes - Go to line B
0481

No - Go to

12

0482

B. Of the value on item

9

, line B4, report:
Mark "X"
if None

1.

Amount subject to
LIFO (gross LIFO
amount) . . . . . .

2.

Amount not subject
to LIFO (Should
equal 10 , line E.) . .

3.

TOTAL(Add lines 1
and 2; should equal
9 , line B4.) . . . .

C. LIFO reserve

$ Bil.

End of 2014
Mil.

Mark "X"
if None

0465

0475

0539

0553

0510

0508

0466

0476

. . . . . .

Page 10
MA-10000(I) (DRAFT)

Thou.

$ Bil.

End of 2013
Mil.

Thou.

Example B - Reporting of inventories that are completely subject to LIFO - In this example, 100
percent of the total inventories reported are subject to LIFO costing (gross amount). Total inventories
reported in item 9 , line B4 should be broken down in item 11 , lines B1 and B2 and summed in
item 11 , line B3. Item 11 , line B3 should match the total inventories reported in item 9 , line B4. The
associated LIFO reserve is reported in item 11 , line C.

10

INVENTORIES BY VALUATION METHOD (non-LIFO Methods)
Report how much of the inventory reported in
Mark "X"
if None

$ Bil.

9

, line B4, is subject to the following valuation methods.
End of 2014
Mil.

Thou.

Mark "X"
if None

$ Bil.

End of 2013
Mil.

Thou.

A. First-in, First-out (FIFO) .
0498

0496

0502

0500

0506

0504

0487

0485

0499

0509

B. Average cost . . . . . .
C. Standard cost

. . . . .

D. Other non-LIFO valuation
method(s) - Specify method

0895

E. TOTAL (Add lines A
through D.) . . . . . . .
11

INVENTORIES BY LAST-IN, FIRST-OUT (LIFO) VALUATION METHOD
A. Did this establishment use the Last-in, First-out (LIFO) method of valuation for any inventories?
Yes - Go to line B
0481

No - Go to

12

0482

B. Of the value on item

9

, line B4, report:
Mark "X"
if None

1.

Amount subject to
LIFO (gross LIFO
amount) . . . . . .

2.

Amount not subject
to LIFO (Should
equal 10 , line E.) . .

3.

TOTAL(Add lines 1
and 2; should equal
9 , line B4.) . . . .

C. LIFO reserve

0465

$ Bil.

End of 2014
Mil.

1

0 0 0

0539

0510

Mark "X"
if None

0475

$ Bil.

End of 2013
Mil.

Thou.

1

0 0 0

1

0 0 0

0553

1

0 0 0
3 0 0

. . . . . .
0466

Page 11
MA-10000(I) (DRAFT)

Thou.

0508

0476

2 0 0

Example C - Reporting of inventories that are partially not subject to LIFO - In this example,
some inventories are subject to LIFO costing and some are not subject to LIFO costing. The portion NOT
subject to LIFO should be broken out in item 10 , lines A - D by valuation method, and summed in item
10 , line E. The portion subject to LIFO is reported in the gross LIFO amount (item 11 , line B1). The total
NOT subject to LIFO reported in item 10 , line E, should also be reported in item 11 , line B2. Item 11 , line
B3 which is the sum of item 11 , lines B1 - B2 should equal the total inventories reported in item 9 , line
B4. Report the associated LIFO reserve in item 11 , line C.
10

INVENTORIES BY VALUATION METHOD (non-LIFO Methods)
Report how much of the inventory reported in
Mark "X"
if None

$ Bil.

9

, line B4, is subject to the following valuation methods.
End of 2014
Mil.

Thou.

4 2 5

A. First-in, First-out (FIFO) .
0498

Mark "X"
if None

$ Bil.

End of 2013
Mil.

Thou.

4 0 0

0496

B. Average cost . . . . . .
C. Standard cost

0502

0500

0506

0504

0487

0485

. . . . .

D. Other non-LIFO valuation
method(s) - Specify method

0895

E. TOTAL (Add lines A
through D.) . . . . . . .

4 2 5

0499

11

4 0 0

0509

INVENTORIES BY LAST-IN, FIRST-OUT (LIFO) VALUATION METHOD
A. Did this establishment use the Last-in, First-out (LIFO) method of valuation for any inventories?
Yes - Go to line B
0481

No - Go to

12

0482

B. Of the value on item

9

, line B4, report:
Mark "X"
if None

1.
2.
3.

Amount subject to
LIFO (gross LIFO
amount) . . . . . .
Amount not subject
to LIFO (Should
equal 10 , line E.) . .
TOTAL(Add lines 1
and 2; should equal
9 , line B4.) . . . .

C. LIFO reserve

$ Bil.

End of 2014
Mil.

5 7 5

0465

4 2 5

0539

0510

Thou.

1

0 0 0
2 0 0

. . . . . .
0466

Mark "X"
if None

$ Bil.

End of 2013
Mil.

Thou.

6 0 0

0475

4 0 0

0553

0508

0476

1

0 0 0
2 0 0

Item 12 - INVENTORIES OUTSIDE OF THE UNITED STATES
Of the total inventories reported in item 9 , line B4, 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 12 ,
line B, excluding any inventory held in Foreign Trade Zones or in bonded warehouses in the U.S. Please
see: http://enforcement.trade.gov/ftzpage/info/ftzstart.html for more detailed definitions of Foreign Trade
Zones or in bonded warehouses.
MA-10000(I) (DRAFT)

Page 12

Item

13

- CAPITAL EXPENDITURES

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

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

EXCLUDE
• The value of land on which the structures stand

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

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

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

• Replacement as well as additions to new capacity
IF THIS ESTABLISHMENT WAS INVOLVED IN AN
ASSETS LEASING ARRANGEMENT, SEE PART 1,
GENERAL INSTRUCTIONS, SECTION F ON PAGE 5.
Part B - Breakdown of Expenditures for
Machinery and Equipment by Type

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

Line B1 - Automobiles, trucks, etc., for
highway use
INCLUDE
• Purchases of vehicles which are purchased for your
company for highway use
• Vehicles acquired under a lease-purchase
agreement
EXCLUDE
• Vehicles leased or vehicles normally designed to
transport materials, property, or equipment on
mining, construction, petroleum development, and
similar projects. These vehicles are of such size or
weight as to be normally restricted by State laws or
regulations from operating on public highways.

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

MA-10000(I) (DRAFT)

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

Page 13

Item

14

- RENTAL PAYMENTS

Item

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

- SELECTED EXPENSES

Selected Production Related Costs
(Part A on form MA-10000(L))
The delivered cost figures should cover all raw
materials, containers, scrap, supplies, etc., if:
- put into production,

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

- 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.

• Rental payments for buildings and structures
including the rental payment for the land on which
they stand

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

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 INSTRUCTIONS IN
PART 1, GENERAL INSTRUCTIONS, SECTIONS E AND
F ON PAGE 5.
FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY

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

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

INCLUDE
• Purchases from other companies
• Transfers from other establishments of your
own company (See Part 1, Section C, on page 4,
for definition of "Economic Value")
• Withdrawals from inventories
If the establishment produces items
subsequently consumed in further production,
report the cost of original materials consumed
only.

Page 14
MA-10000(I) (DRAFT)

16

EXCLUDE

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

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

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

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

Gears
Motors
Hardware
Compressors
Boxes and bags
Crates

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

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

Report the cost of all products bought and resold
in the same condition as when purchased and
not made part of another product manufactured
by this establishment. (Total sales value of all
products resold is to be included in item 5 , line A
and item 22 , product code 9998991.)

FOR MULTIPLE-ESTABLISHMENTS COMPANIES
ONLY
SPECIAL NOTE: For transferred materials from
other establishments of your company, include their
full economic value in line A1 (See Part 1, Section C,
on page 4, for definition of "Economic Value".)
INCLUDE
• Cost of production
• Cost of delivery
• A carefully prepared estimate of the expected
amount payable for each kind of produce put into
production during a survey year for cooperatives
which have not yet made a final settlement with
the growers

MA-10000(I) (DRAFT)

Page 15

Line A3 - Cost of Purchased Fuels Consumed
for Heat, Power, or the Generation
of Electricity
INCLUDE
• Total amount actually paid or payable during the
year for all fuels consumed for heat, power, or
the generation of electricity
• Anthracite and bituminous coal, coke, natural
and manufactured gas, fuel oil, liquefied
petroleum gas, gasoline, and all other fuels
including purchased steam
• Fuels to power onsite trucks, fork lifts, and
other motor vehicles associated with the
establishment
EXCLUDE
• Estimated cost of fuels, such as sawdust or blast
furnace gas, produced as a byproduct of your
manufacturing activities
• Cost of fuels when consumed as raw materials
(report these costs in item 16 , line A1)

Line A4 - Cost of Purchased Electricity

Line C1 - Temporary staff and leased
employee expense

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

Line C2 - Expensed computer hardware and
other equipment
INCLUDE
• Costs for purchased computer hardware and
supplies that are expensed.

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

EXCLUDE
• Capitalized computer hardware expenses,
which are to be reported in item 13 , lines A2
and B2.

Line A5 - Cost of Contract Work Done for
You by Others on Your Material

Line C3 - Expensed computer software

INCLUDE
• The total payments made during the year
including freight out and in.

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

EXCLUDE
• The cost of materials worked on (report these
costs in line A1).

EXCLUDE
• Capitalized computer software costs.
• Costs associated with computer software
developed within your own company.

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

Line C4 - Data processing and other purchased
computer services

Line B1 - Purchased Electricity
Report, in thousands of kilowatt-hours, the
quantity of electricity for which cost is reported
in line A4.

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

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.

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

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 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.

Line B3 - Electricity sold or transferred to
other establishments

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

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 , product code 9998999.
Part C - Other Expenses Paid by this
Establishment
INCLUDE
• Expenses normally considered as non-production
related costs and purchased from other
companies

MA-10000(I) (DRAFT)

Page 16

Line C10 - Taxes and License Fees
(excluding income, sales, payroll,
and excise taxes)

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

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

Line C7 - Water, sewage, refuse removal, and
other non-electric utility payments

- DETAIL OF SALES, SHIPMENTS,
RECEIPTS, OR REVENUE

1. General Instructions
A description of the 7-digit Product Class is
provided in 2. Specific Instructions below.
VALUE is defined as net selling value f.o.b. plant
to the customer after discounts and allowances.
EXCLUDE
• Freight charges and excise taxes

INCLUDE
• Total cost of refuse removal services paid
for by this establishment, including cost of
hazardous waste removal or treatment
EXCLUDE
• Cost of refuse removal services if included in
rental payments
• Machinery or equipment (reported as capital
expenditures in item 13 )
• Costs of salaries paid to employees of this
establishment whose work involves refuse
removal and/or hazardous watse removal or
treatment
• Electric utility payments. (report in item 16 , line
A4)
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
purchased from other companies that are paid
directly by this establishment
• Cost of legal services purchased from other
companies that are paid directly by this
establishment
EXCLUDE
• All salaries paid to employees of this
establishment for accounting and bookkeeping
services
• Salaries paid to employees of this
establishment for legal services
MA-10000(I) (DRAFT)

22

Page 17

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

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

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

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

In the prior year column, we also have printed
the data available in our files. These figures
may differ from those actually reported by you
because of changes made by the U.S. Census
Bureau as a result of correspondence with your
company or a comparison with previous data
reported for the establishment. Please review the
previous year figures and make any necessary
corrections.

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

If you have any questions, please write to:
U.S. Census Bureau
1201 East Tenth Street
Jeffersonville, IN 47134-0001
or call the number referenced on your report
form or call 1-800-201-4647.

MA-10000(I) (DRAFT)

Page 18

THE SCOPE OF MANUFACTURING ACTIVITY
Below is a list of manufacturing activities that are incuded in the Manufacturing Sector.
Establishments whose activity spans these areas should review their specific section carefully and note
any special product class reporting instructions that may be particular to their products.
AEROSPACE INDUSTRIES (3364)
These instructions recognize that the assignment of product shipment values by the aerospace
industries differs from that followed by most manufacturing industries. Most contracts within the
aerospace industries are variations of "fixed price" or "cost plus." These instructions are designed
to insure that products are reported consistently in item 9 (inventories) and item 22 (product
classes).
Fixed price contracts - Work performed under a fixed price contract should be reported as
a shipment when delivery of the product occurs. The cumulative value of the products being
manufactured should be included in inventories gross of progress payments until delivered.
(These inventories should not be reduced by the amount of any progress payment.)
Cost plus contracts - The value of work done on a cost plus contract should reflect cost
incurred during the year as well as a portion of the profits for the contract. Value of work done
may be based on (a) the estimated work completed during the year as a percentage of the total
contract price or (b) net billings for work done during the year. This value should be reported for
the value of products shipped. Any work done during the year that has not been reported as a
shipment should be reported in work-in-process inventories.
Nonaerospace products - The value of nonaerospace products shipped and services performed
should be based on the net selling value, f.o.b. plant, after discounts and allowances, and
exclusive of freight charges and excise taxes.
Include products made elsewhere for this establishment on a contract basis from materials
supplied by this establishment (the cost of these materials should be included in item 16 , line A1).
When transferring products to other establishments within your company, the shipping plant
should assign the full economic value of the transferred products, i.e., include all direct costs of
production and a reasonable proportion of all other costs and profits.
YARN, TEXTILE and APPAREL MANUFACTURERS (313-315)
Jobbers and contractors, as well as manufacturers, are in scope of this survey and
must report:
1. Jobber - You employ contractors to make products from fibers, yarns, or fabrics you supply, or you
employ contractors to make knit products from yarns you supply.
2. Contractor - You make products from fibers, yarns, or fabrics that are supplied to you by other
companies or by other establishments of your company.
3. Manufacturer - You make products from fibers, yarns, or fabrics that you own, regardless of whether
you purchased, wove, knitted, or spun those materials. Note that as a Manufacturer, you may or may
not employ contractors to supplement your labor force.
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 within your company to
be knit or cut into garments, the central office or plant that owns 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 plants that receive the materials to be knit or cut into garments
should report the value of work done as "Receipts for work done for others."

MA-10000(I) (DRAFT)

Page 19

GARMENT MANUFACTURERS COVERED UNDER
SPECIAL IMPORT CATEGORY "9802" (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."
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 , product code 9998991. 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" in item 22 , product code 9998991.
BAKERY ACTIVITIES (3118)
"Distribution Points and Relay Stations" of bakeries that are used by processing plants to
facilitate house-to-house delivery in nearby cities should be considered as part of the processing
plant in preparing this report, provided their primary activity is the distribution of goods to
household consumers. Any such location distributing primarily at wholesale (to retail stores, etc.)
should be regarded as manufacturer's sales branches, which are out of the scope of this survey.
DAIRY ACTIVITIES (3115)
"Dairy Receiving Stations" which do not have bottling or pasteurizing operations but which
receive fluid milk in bulk and ship it, without processing, to bottling or other manufacturing
plants of the same company should report their shipments as "Resales."
Also, those dairy establishments that are engaged in the business of buying bulk fluid milk and
selling it at wholesale, without processing or bottling, should report these sales as "Resales."
"Distribution Points and Relay Stations" of dairies that are used by processing plants to facilitate
house-to-house delivery in nearby cities should be considered as part of the processing plant in
preparing this report, provided their primary activity is the distribution of goods to household
consumers. Any such location distributing primarily at wholesale (to retail stores, etc.) should be
regarded as manufacturer's sales branches, which are out of the scope of this survey.
LIQUOR DISTILLING - REPORTING "VALUE OF PRODUCTION" (31214)
Please note that for product classes included in the activities listed above, the value of
production rather than the value of shipments is to be reported. The value of production should
equal the selling value f.o.b. plant (after discounts and allowances and excluding freight charges)
of all products made during the survey year whether sold, transferred, added to inventory, or
used in further processing. For products made during the survey year and transferred or held in
inventory at the end of the year, estimate the value on the basis of the average price received for
similar products of the same grade sold during the year.
Distilled Liquors - Production value for products sold in the raw state or directly after
production refers to the actual amount received or receivable by you for the production,
excluding freight charges and excise taxes.
For liquors to be aged by you or otherwise placed in inventory prior to further processing or
selling, report only the actual cost of producing and barrelling the raw product, including the
cost of materials, labor cooperage, and the pro rata share of overhead generally assigned to such
production operations.

Page 20
MA-10000(I) (DRAFT)

MEAT PROCESSERS (31161)
Meat processers should report the sales of fresh meats (not frozen, cooked, canned, smoked,
cured, or otherwise processed) prepared from purchased carcasses as "Resales."
PRINTING AND RELATED TRADES (3231)
Printing and related pre- and post-press services such as platemaking, imagesetting, color
separations, binding, and other post-press work are included in the scope of this survey. Your
revenue for such work should be reported in item 22 under the appropriate description.
PULP MILLS (32211)
Integrated operations consisting of pulp mills and primary paper and board mills need file only
one report for both activities. In reporting in item 22 account for interplant transfers for the
woodpulp transferred to manufacturing establishments of your company at other locations.
Exclude transfers of woodpulp to your paper or board mill at this location.
SEAFOOD PACKAGING - REPORTING "VALUE OF PRODUCTION" (311711 - 311712)
Please note that for product classes included in the activities listed above, the value of
production rather than the value of shipments is to be reported. The value of production should
equal the selling value f.o.b. plant (after discounts and allowances and excluding freight charges)
of all products made during the survey year whether sold, transferred, added to inventory, or
used in further processing. For products made during the survey year and transferred or held in
inventory at the end of the year, estimate the value on the basis of the average price received for
similar products of the same grades sold during the year.
SHIPBUILDING AND REPAIRING (3366)
Report in column (c) of item 22 , the value of work done on all new ships and offshore oil
platforms during the survey year. Include ocean, inland river, harbor, and Great Lakes ship
construction. Include all vessels under construction during the year, regardless of when the keels
were laid or whether the vessels were launched in survey year. For vessels on which work was
begun prior to survey year or was not completed by the end of the survey year, report the value
of work done only during survey year.
Include in value of work done the cost of labor, the cost of purchased materials and parts
received during the year, overhead, and profits. Alternate methods of reporting the value of work
done, in order of preference, are:
1. Multiply the estimated percentage of completion during survey year by the contract price of
the vessel.
2. Net billings for work done during survey year
This value should be reported for the value of products shipped. Any work done that has not
been reported as a shipment should be reported in work in process inventories (item 9 , line B2).
Repair work done on ships, including conversions and reconversions - Report in column (c) of
item 22 the total receipts for repair work done during survey year. For conversions and major
repair jobs, the value of work done should be reported, using one of the suggested methods
described above.
TOBACCO PRODUCTS (3122)
Reporting shipments
Cigarettes, Cigars, and Tobacco - Report materials (leaf, the value of green leaf redried,
packed, and stored in the scrap, etc.) which were redried, stemmed, and/or packed. Include the
value of green leaf redried, packed, and stored in the establishment.

MA-10000(I) (DRAFT)

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