Annual Survey of Manufactures

ATTACHMENT B
Department of Commerce
United States Census Bureau
Annual Survey of Manufactures (ASM)
OMB Control No. 0607-0449
Draft Definitions and Instructions for the Annual Survey of Manufactures, MA-10000

Definitions and Instructions for the Annual Survey of
Manufactures, MA-10000

Contents
Burden Statement..............................................................................................................................2
Definition of Establishment ................................................................................................................2
Definition of Manufacturing Activity ...................................................................................................2
General Overview ..............................................................................................................................3
Section 1: General Instructions .........................................................................................................3
A. Reporting Obligation ........................................................................................................... 3
B. Business Activities .............................................................................................................. 4
C. Economic Value .................................................................................................................. 4
D. Reporting Period ................................................................................................................. 5
Section 2: Specific Inquiry Item Instructions .....................................................................................5
 Definition of Establishment ................................................................................................. 5
 Mailing Address .................................................................................................................. 5
 Physical Address ................................................................................................................ 6
 Legal Boundary and Municipality........................................................................................ 6
 Item 1: Employer Identification Number ............................................................................. 6
 Item 2: Ownership or Control .............................................................................................. 7
 Item 3: Operational Status .................................................................................................. 7
 Item 4: Months in Operation ............................................................................................... 8
 Data Consolidation Instructions .......................................................................................... 8
 Item 5: Sales, Shipments, Receipts, or Revenue ............................................................... 8
 Item 7: Employment, Payroll, and Fringe Benefits ........................................................... 10
 Item 9: Value of Inventories .............................................................................................. 15
 Item 10: Inventories by Valuation Method ........................................................................ 15
 Item 13: Capital Expenditures .......................................................................................... 17
 Item 14: Rental Payments ................................................................................................ 19
 Item 16: Selected Expenses ............................................................................................. 20
 Item 17: Principal Business or Activity ............................................................................. 27
 Item 22: Detail of Sales, Shipments, Receipts, or Revenue ............................................ 27
 Item 28: Special Inquiries - Industrial Robots and Robotic Equipment ............................ 28
 Item 29: Burden Estimate ................................................................................................. 29
 Item 31: Remarks ............................................................................................................. 30
 Item 32: Number of Establishments ................................................................................. 30
Appendix: Special Instructions for Select Industries .......................................................................30

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Definitions and Instructions for the Annual Survey of
Manufactures, MA-10000
The Annual Survey of Manufactures consists of general statistics inquiry items, materials
consumed, and products manufactured. The purpose of these instructions is to assist you in
the completion of the Annual Survey of Manufactures. After reading the instructions, if there
are any questions regarding this survey, please
• Visit our website at https://econhelp.census.gov, or
• Call 1-800-233-6136 between 8:30 a.m. and 6:00 p.m., Eastern Standard Time,
Monday through Friday.
Response to this survey 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 upperright corner of the instrument.

Burden Statement
We estimate response to this survey will take about a half-hour to 6 hours to complete, with an
average of 3.5 hours per response. This time includes (a) reviewing the instructions, (b)
searching existing data sources, (c) gathering and developing the data needed, and (d)
completing, reviewing, and submitting the completed survey.
Send comments regarding this burden estimate, suggestions for reducing this burden, or any
other aspect of this collection of information to:
EWD Survey Comments 0607-0449
U.S. Census Bureau
4600 Silver Hill Road, Room EWD-8K154,
Washington, DC 20233
You may also e-mail comments to [email protected]. Be sure to use “EWD Survey
Comments 0607-0449” as the subject.
For single establishment organizations Item 29, Burden Estimate asks for an estimate of the
amount of time to complete the survey for this location, including the time spent reviewing
instructions and gathering the necessary data.

Definition of Establishment
•

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
Section 1: A. Reporting Obligation.

Report separate data for each establishment.

Definition of Manufacturing Activity
•

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 cases where the activity is appropriately classified in Sector 23,
Construction. Further clarification is provided in Section 1: B. Business Activity.

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General Overview
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•
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Dollar figures should be rounded to thousands of dollars
Percent figures should be rounded to whole percent values
The number of production workers and other employees should be unrounded
Annual number of hours worked by production workers should be rounded in
thousands of hours
Electricity quantity figures should be rounded in thousands of kilowatt-hours

When actual book figures cannot be provided without high cost to your company, reasonable
estimates are acceptable.
Where available, an inquiry item shows an establishment’s prior year data in the prior year
column. The figures may not be prelisted because of changes made by the U.S. Census
Bureau as a result of correspondence or a comparison with prior data reported for an
establishment. Check these figures and make any necessary corrections. If prior figures are
not shown, report these figures as well.
Once you complete your questionnaire, review all figures for consistency, and a copy will be
available to download for your records.
In this document, there are special Instructions pertaining to companies with a single location
(SINGLE ESTABLISHMENT ORGANIZATIONS) or with two or more manufacturing plants
(MULTIPLE-ESTABLISHMENT COMPANIES). These special instructions will have the
appropriate statement; FOR SINGLE ESTABLISHMENT ORGANIZATIONS ONLY or FOR
MULTIPLE-ESTABLISHMENT COMPANIES ONLY. You may ignore the special instructions
that do not apply to your organization.

Section 1: General Instructions
A. Reporting Obligation
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 notice.
If an establishment that is not in operation receives a survey, submit the survey 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.
If an establishment that is not a manufacturing location received a survey, submit the
survey with a notation of its primary business in Item 22, Detail of Sales, Shipments,
Receipts, or Revenue and Item 31, Remarks. The mailing address question, and
Items 1- 16, should be reported to the best of your ability.
Separate surveys 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

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physical locations, even if they are producing the same line of goods, a separate report
must be submitted for each location.

B. Business Activities
Report all activities conducted within the establishment.
Manufacturing activities include:
• Fabricating
• Processing
• Assembling
• 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
• Seafood, fresh-packaged or frozen**
• Wood preserving
**Further instructions for these activities are provided in the Appendix.
Other business activities include:
• Cafeteria (without seating) and other services unless operated as separate
establishments
• Health and safety
• Maintenance of plant and equipment
• Receiving and shipping activities
• Recordkeeping
• Research and laboratories
• Warehousing and storage
• Mining activities and general administrative offices
• Retail stores
• Sales branches and sales offices
• Any other business activity

C. Economic Value
FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY

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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 multipleestablishment 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, (a) direct costs of production, and
(b) a reasonable proportion of all other costs (including company overhead) and profits.
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, Line A - Total Value of Products Shipped and
Other Receipts; Item 9, Value of Inventories; and Item 16, Line A - Selected
Production Related Costs.

D. Reporting Period
Report data for the calendar year. If calendar year book figures are not available
except at considerable cost, reasonable estimates are acceptable. If your fiscal year
covers at least 10 months of the survey year, you may report by fiscal year on all
items except for Payroll, Item 7, Line E. If you report by fiscal year, indicate the
exact dates covered on the Submission Certification.
If an establishment began to operate or ceased to operate during the survey year,
report only the part of the year that the establishment was in operation. Report any
changes in Item 3, Operational Status.
If the operator changed during the year, report only for the part of the year that your
company operated the establishment. Report in Item 3, Operational Status the
appropriate information on changes in operator or operational status. Further
clarification is provided in Section 2: Item 3, Operational Status.

Section 2: Specific Inquiry Item Instructions
 Definition of Establishment
The reporting unit for this questionnaire is an establishment. An establishment is
generally a single physical location where business is conducted or where services
or industrial operations are performed.

 Mailing Address
FOR SINGLE ESTABLISHMENT ORGANIZATIONS ONLY
Review the mailing address for this establishment. If the information displayed is
incorrect, you may update:
• Attention
• Name 1
• Store/Plant
• Name 2
• Number and Street

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•
•
•

City, town, village, etc.
State
ZIP Code

Physical Location
Review the establishment’s physical location listed, and select the appropriate response.
You will be navigated to the next question based on your response.
If you selected ‘No’, you will need to update the establishment’s Physical Location
Information. Enter/Update the physical location of the establishment:
• Number and Street
• City, town, village, etc.
• State
• ZIP Code
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. Make any necessary corrections to the physical location information.

 Physical Address
MULTIPLE-ESTABLISHMENT COMPANIES
Review the establishment’s physical location listed, and select the appropriate response.
You will be navigated to the next question based on your response.
If you selected ‘No’, you will need to update the establishment’s Physical Address
Information. Enter/Update the physical location of the establishment:
• Name 1
• Store/Plant
• Name 2
• Number and Street
• City, town, village, etc.
• State
• ZIP Code
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. Make any necessary corrections to the physical location information.

 Legal Boundary and Municipality
Select the appropriate response to indicate if this is establishment is located inside the
legal boundaries of the city, town, village, etc. that is stated in the physical address.
Select the appropriate response to indicate the type of municipality (city, village, or
borough, town or township) that the establishment is physically located in.

 Item 1: Employer Identification Number
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If the Employer Identification Number (EIN) listed on the screen is not the latest,
answer 'No', click the 'Save and Continue' button, and enter the current EIN number on
the next screen.
This information is needed so that the U.S. Census Bureau can avoid sending duplicate
surveys for the same location. Our file of new business formations is based on the new
EINs issued each year. However, we exclude mailing surveys to new EINs if we identify
them as belonging to existing respondents.

 Item 2: Ownership or Control
FOR SINGLE ESTABLISHMENT ORGANIZATIONS ONLY
Select the suitable answer to indicate if your company is owned or controlled by another
domestic company. You will be navigated to the next question based on your response.
•

Ownership or Control: Select the suitable answer to indicate if your company
is owned or controlled by another domestic company. You will be navigated to
the next question based on your response.

•

Ownership or Control: Voting stock validation
Select the suitable answer to indicate if another domestic company owns more
than 50 percent of the voting stock of your company. You will be navigated to
the next question based on your response.

•

Ownership or Control: Management and policy
Select the suitable answer to indicate if another domestic company has the
power to control the management and policies of your company. You will be
navigated to the next question based on your response.

•

Ownership or Control: Percent of Voting Stock Held
Select the suitable answer to indicate the percentage of voting stock held by
the owning or controlling company.

•

Ownership or Control: Company Information
Enter the name, home office address, and EIN of the owning or controlling
company.
Note: Do not list as a controlling company, the company for which you operate a
franchise.

 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 survey for the
manufacturing activity at this location.
Select the response that best describes this establishment’s operational status at the
end of the survey year. You will be navigated to the next questions based on your
response.
• If the establishment ceased operation or was sold or leased to another operator
o Enter the date

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•

If the establishment was sold or leased to another operator
o Enter the name, address, and EIN of this establishment’s new owner or
operator

Note: Special Reporting Instructions for Establishments with Ownership Changes
If the establishment had an ownership change during the survey year, report all data
items for the portion of the year that the establishment was under your ownership; with
the exception of Item 13, Capital Expenditures:
• For the owner who sold the establishment - Report any new or used capital
expenditures that occurred in the current year prior to the sale.
• For the buyer - Report only the capital expenditures that occurred after the
original purchase of the entire plant.
The establishment may have been purchased individually 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 4: Months in Operation
Report how many months during the survey year this establishment was in operation.

 Data Consolidation Instructions
FOR SINGLE ESTABLISHMENT ORGANIZATIONS ONLY, as classified by the U.S.
Census Bureau
If you have only one survey location in the instrument, but you own multiple
establishments under the same EIN, you will need to consolidate your data. For all
locations under that EIN, report consolidated values (sum the total of each location and
combine) for the following items:
• Item 5, Sales, Shipments, Receipts, or Revenue
• Item 7, Employment, Payroll, and Fringe Benefits
o Employment: Item 7, Line A, B, and C
o Payroll: Item 7, Line E1 and E2
o First Quarter Payroll
• Item 22, Detail of Sales, Shipments, Receipts, or Revenue
Other Item Questions should be reported individually for just this location.
For Item 32, Number of Establishments, you will need to report the number of
establishments operated under the EIN. Please provide information for each
establishment individually.
• Name, Store/Plant, Address, Kind of Business
• Number of Employees; Annual Payroll; First Quarter Payroll; Sales, Shipments,
Receipts, or Revenue
Note: If you have multiple establishments and have multiple surveys in the instrument,
please report for each location on the appropriate survey.

 Item 5: Sales, Shipments, Receipts, or Revenue

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For the purpose of this survey, sales, shipments, receipts, or revenue refers to the
dollar amount received for your business activities.
Item 5, Line A – Total Value of Products Shipped and Other Receipts
Report the total value of products shipped, including interplant transfers, exports, and
other receipts, and excluding freight charges and taxes. For select industries in the
manufacturing sector, report the value of production or value of work done. In addition,
this value should be comparable to the total reported for the prior survey year. If the
two figures are not comparable, please explain in Item 31, Remarks.
The value in Item 5, Line A should be the same as the value reported in Item 22,
Detail of Sales, Shipments, Receipts, or Revenue.
Include:
• All products physically shipped from this establishments during the survey
year
Exclude:
• Freight charges
• Excise taxes
Item 5, Line B – Products Shipped for Further Manufacture
FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY
Report the market value of products shipped to other domestic manufacturing plants of
your company for further assembly, fabrication, or manufacture. This value is a
breakout from the total receipts reported in Item 5, Line A.
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
Exclude:
• Products that are shipped to or on order from your company’s sales or
wholesale offices and sold to customers outside your company
Item 5, Line C – E-Shipments
Based on the total receipts reported in Item 5, Line A, report the percent of goods that
were ordered or whose movement was controlled or coordinated over electronic
networks. Percent figure should be rounded to a whole percent value.
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 online system. Payment may or may not be made online.
Online systems include:
• Electronic Data Interchange (EDI)
• E-mail
• Internet

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Extranet
Other online systems

 Item 7: Employment, Payroll, and Fringe Benefits
Employment:
General guidelines that apply to Production Workers (Item 7, Line A) and All Other
Employees (Item 7, Line C).
Include:
• Full- and part-time employees working at this establishment whose payroll
was reported on the Internal Revenue Service Form 941, Employer’s
Quarterly Federal Tax Return, and filed under the Employer Identification
Number (EIN)
• All persons on paid sick leave, paid holidays, and paid vacation during the
year at this establishment
Exclude:
• Full- and part-time leased employees whose payroll was filed under
employee leasing company’s EIN
o Report values on Item 16, Line C1 – Temporary Staff and
Leased Employees
• Temporary staffing obtained from a staffing service
o Report values on Item 16, Line C1 – Temporary Staff and
Leased Employees
• Purchased professional and technical services
o Report values on Item 16, Line C9 – Purchase Professional and
Technical Services
• Subcontractors and their employees
o Report values on Item 16, Line A3 – Work Contracted to Others
• Fisherman or agricultural crews from the following types of food processing
establishments
o Sugar mills, which are part of sugar plantations
o Fruit or vegetable canning or freezing plants with farms associated
with their operations
o Fish canning, freezing, or packaging plants with fishing operations
associated with the plant
• Members of the Armed Forces and pensioners carried on your active rolls
Item 7, Line A – Production Workers
Report the number of production workers at the establishment who worked or received
pay for the quarter pay period including the 12th of the specified months.
Line A1 – Quarter 1 of the survey year, which includes March 12
Line A2 – Quarter 2 of the survey year, which includes June 12
Line A3 – Quarter 3 of the survey year, which includes September 12
Line A4 – Quarter 4 of the survey year, which includes December 12
Include production workers (direct labor including first-line supervisors)
engaged in:
• fabricating
• processing

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•
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•
•
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•
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•
•
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•
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assembling
inspecting
receiving
packing
warehousing
shipping (but not delivering)
maintenance
repair
janitorial services
guard services
product development
auxiliary production for plant’s own use (e.g., power plant)
recordkeeping
delivering ready-mixed concrete
other closely associated services

Exclude:
• Proprietors and partners, if an unincorporated concern
• Truck drivers delivering goods
Sum of Four Quarters of Production Workers
Add the values reported in Item 7, Line A1, Line A2, Line A3, and Line A4. This value
is for arithmetic purposes only. It will be used to calculate the average number of
annual production workers in Item 7, Line B. This value will not be used as your total
number of production workers.
Item 7, Line B – Average Number of Annual Production Workers
Report the average number of production workers value by dividing the Sum of Four
Quarters of Production Workers value by 4 and round to the nearest whole number.
Item 7, Line C – All Other Employees
Report the number of all other employees (nonproduction) at this establishment for the
first quarter (January – March) of the survey year.
Include:
• Officers at this establishment, if a corporation
• Supervision above line-supervisor level
• Sales employees, including a driver salesperson
• Sales delivery, include truck drivers and helpers
• Advertising, clerical, credit, collection, purchasing, finance, legal,
executive, and technical employees
• Employees installing and servicing this establishments products
Exclude:
• Proprietors and partners, if an unincorporated concern
• Temporary staffing obtained from a staffing service
o Report values on Item 16, Line C1 – Temporary Staff and Leased
Employees

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Item 7, Line D – Hours Worked
Report the annual number of hours, rounded to thousands of hours, worked by the
production workers (direct labor including first-line supervisors) at this establishment.
This is the annual number of hours worked by the employees reported in Item 7, Line
B.
Include:
• All hours worked or paid
• If an employee works during their time off, report actual hours worked
• Overtime hours
o Report actual hours worked and not as straight-time equivalent
hours
Exclude:
• Hours paid foro Vacations
o Holidays
o Sick Leave

Item 7, Line E – Payroll
Report the annual payroll at this establishment, before deductions. This value should
be the same value included on Internal Revenue Service Form 941, Employer's
Quarterly Federal Tax Return.
Line E1 – Annual Payroll for Production Workers, based on Item 7, Line B
Line E2 – Annual Payroll for All Other Employees, based on Item 7, Line C
Total Payroll – Add Item 7, Line E1 and E2
First Quarter Payroll – Report the first quarter payroll (January – March)
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 leave:
o Holiday
o Personal
o Funeral
o Jury duty
o Military
o Family
• Nonproduction bonuses***
o Cash profit-sharing
o Employee recognition
o End-of-year
o Holiday
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o Payment in lieu of benefits
o Referral
o Other
***Report 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, Line F
Exclude:
• Payroll for temporary staff and leased employees. Report this figure in Item
16, Line C1 – Temporary Staff and Leased Employees
• Employer's cost for fringe benefits. Report this value in Item 7, Line F
• Payments to fisherman, agricultural crews, members of the Armed Forces,
and pensioners carried on your active payroll
• Payments to proprietors or partners, if this is an unincorporated concern

Item 7, Line F – Employer-Paid Annual Cost for Fringe Benefits
Report the employer's annual cost at this establishment for legally required programs
and programs not required by law.
Include:
• Premium equivalents for self-insured plans and fees paid to third-party
administrators (TPAs)
• Spread on stock options that are taxable to employees at this establishment
as wages
Exclude:
• Employee contributions
• Disbursements from trusts or funds to satisfy health insurance claims
Item 7, Line F1 – Health Insurance
Report the employer’s annual cost for health insurance, including insurance premiums
on hospitals, medical plans, and single service plans such as dental, vision, and
prescription drug plans.
Item 7, Line F2 – Retirement Plans
Report the employer’s annual cost for retirement plans.
Line F2 a. – Defined Benefit Pension Plans (Qualified and Non-Qualified)
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 on actuarial computations that include the employee’s
compensation and years of service and are not allocated to specific accounts
maintained for employees.
Line F2 b. – Defined Contribution Plans
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.

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Examples:
• Profit sharing plans
• Money purchases (e.g., 401k, 403b)
• Stock bonus plans (e.g., ESOPs)
Item 7, Line F3 – Payroll Taxes, Employer Paid Insurance Premiums (Excluding
Health), and Other Employer Paid Benefits
Include:
• Legally-required fringe benefits, including:
o Social Security
o Workers’ compensation insurance
o State disability insurance programs
o Long- and short-term disability
o Unemployment tax
o Medicare
• Life insurance benefits
• Quality of life benefits, including:
o Childcare assistance
o Adoption assistance
o Subsidized commuting
o Long-term care insurance
o Flexible workplace
o Employer-provided home PC
• Employer contribution to pretax benefit accounts****, including:
o Health savings account
o Section 125 “cafeteria” benefits:
 Flexible benefits
 Dependent care reimbursements accounts
 Health care reimbursements accounts
o Cash or deferred arrangements without employer contributions
**** Employer contributions to these plans for benefits not taxable to the
employees should be reported in the plan categories associated with the
benefit type. Cash or benefits taxable to the employees should be reported
in Item 7, Line E.
• Education assistance
• Stock options
• Other benefits not specified above (e.g., job-related travel accident
insurance, wellness programs, fitness centers, employee assistance
programs, etc.)
Exclude:
• Disbursements from trusts or funds to satisfy health insurance claims
Item 7, Line F4 – Total Employer-Paid Annual Cost for Fringe Benefits
Add the values reported in Item 7, Line F1, Line F2a. and F2b., Line F3, and Line F4.
Note: FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY for Item 7, Line F
If any of the items here are maintained in your records only at the company level,
allocate their costs to the manufacturing establishment. You may distribute the total
based on the ratio of the payroll of each manufacturing establishment to the total
company payroll, unless you have developed your own method of making such

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allocations. Specify the method used and the approximate portion that has been
allocated in Item 31: Remarks.

 Item 9: Value of Inventories
Report inventories owned by this establishment at cost or market as of December 31 of
the survey year, using generally accepted accounting practices but before any
valuation method adjustments; and report all inventories owned by this establishment
regardless of where the inventories are held.
Item 9, Line A – Finished Goods
Report the value of finished output that is still owned by the establishment.
Exclude:
• Value of finished output that you sold, this should be reported in Item 5,
Line A - Total Value of Products Shipped and Other Receipts
Item 9, Line B – Work-in-Process
Report the value of goods that have been substantially transformed in the
manufacturing process, but are not yet the final output of the establishment.
Item 9, Line C – Materials, Supplies, Fuels, etc.
Report the value of goods that are raw inputs to the manufacturing process and will be
substantially altered to produce this establishment’s output.
Exclude:
• Value of materials used in the manufacturing process for this survey year,
this should be reported in Item 16, A1 – Cost of Materials, Parts,
Containers, Packaging, etc. Used
Total Value of Inventories
Add the values reported in Item 9, Line A, Line B, and Line C.
Note: FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY for Item 9
Assign to each establishment those inventories that the establishment is responsible
for as if it owned them. For example, include those inventories that are held elsewhere,
such as at 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 surveys.

 Item 10: Inventories by Valuation Method
Report under which inventory accounting method the establishment uses to manage
the financial aspect of its inventories. You may use more than one kind of valuation
method; you will need to report for all methods used.
Item 10, Line A – Non-LIFO (Last-In, First-Out) Valuation Methods

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Of the total value of inventories reported in Item 9, Value of Inventories, report the
value of inventories subject to the non-LIFO (Last-In, First-Out) valuation methods.
Item 10, Line A1 – First-In, First-Out (FIFO)
FIFO (First-In, First-Out) is defined as the first inventory item in will be the first used or
sold, in terms of the dollar value of the item. The physical item is not necessarily the
first item used or sold, it is the cost associated with that first inventory item that is being
expensed first.
Item 10, Line A2 – Average Cost
Average cost is defined as expensing the inventory items at the average cost of the
goods over the year. You would add all like inventory items together and divide by the
number of items to get the average cost for one of the items. That value would be used
to determine the average cost of that inventory at the end of the year.
Item 10, Line A3 – Standard Cost
Standard Cost is defined as expensing the inventory items at a set price determined by
the establishment.
Item 10, Line A4 – Other non-LIFO (Last-In, First-Out) valuation method(s)
Report the value of any other non-LIFO valuation method(s) and describe it in the
provided text box.
Total Value of Non-LIFO (Last-In, First-Out) Valuation Methods
Add the values reported in Item 10, Line A1, Line A2, Line A3, and Line A4.
Item 10, Line B – LIFO (Last-In, First-Out) Valuation Method
Of the total value of inventories reported in Item 9, Value of Inventories, report the
gross value of inventories subject to the LIFO valuation method; use the value of the
inventories before calculations to determine LIFO value.
LIFO is defined as the last inventory item in will be the first used or sold, in terms of the
dollar value of the item. The physical item is not necessarily the last item used or sold, it
is the cost associated with that last inventory item that is being expensed first.
To use LIFO valuation method, you will need to have filed IRS Form 970, Application to
Use LIFO Inventory Method.
Total Value of Non-LIFO and LIFO Valuation Methods
Add the values reported in Item 10, Line A1, Line A2, Line A3, Line A4, and Line B.
Item 10, Line C – LIFO (Last-In, First-Out) Reserve
If you calculate the LIFO carrying value of inventories by specific goods LIFO (unit
LIFO), please estimate the current cost of inventories for determining the LIFO reserve.

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LIFO reserve is the difference between the current cost (e.g., FIFO) of inventories
(gross value) and the LIFO carrying value (net value); use the value of the inventories
before calculations to determine LIFO reserve. If the value of reserve is negative, use
“-“.

 Item 13: Capital Expenditures
Report all expenses 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.
Include:
• Capital expenditures that were actually made during the year, not the final
value of equipment put in place or the buildings completed during the year.
o Add the cost of additions completed during the year to the
construction in progress at the beginning of the year to compute
capital expenditures for long-term projects in progress
• Capital improvements or new additions in progress
• Capital expenditures during the year for new construction whether
constructed on contract or by your own workforce
• 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:
• Tools that are expensed, should be reported in Item 16, Line A1 - Cost of
Materials, Parts, Containers, Packaging, etc. Used
Reminder Note: Special Reporting Instructions for Establishments with Ownership
Changes
The establishment may have been purchased individually 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 you are answering the survey for only part of the year due to ownership changes,
report as follows:
• For the owner who sold the establishment - Report any new or used capital
expenditures that occurred in the current year prior to the sale.
• For the buyer - Report only the capital expenditures that occurred after the
original purchase of the entire plant.
Item 13, Line A – Capital Expenditures for Buildings and Other Structures (New
and Used)
Include:
• Elevators, blast furnaces, brick kilns, fractionating towers, shipways and
similar structures, as well as the usual factory office and warehouse type
of buildings

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•
•

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:
• The value of land on which the structures stand
Item 13, Line B – Capital Expenditures for Machinery and Equipment (New and
Used)
Item 13, Line B1 – Automobiles, Trucks, etc., for Highway Use
Include:
• Transportation equipment (automobiles, trucks, etc.)
• Purchases of vehicles which are purchased for your company for highway
use
• Vehicles acquired under a lease-purchase agreement
• Replacement as well as additions to new capacity
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.
o Leased vehicles are reported in Item 14, Line B - Rental or Lease
of Machinery and Equipment
Item 13, Line B2 – Computers and Peripheral Data Processing Equipment
Include:
• All purchases of computers and related equipment
• Replacement as well as additions to new capacity
Item 13, Line B3 – All Other Expenditures for Machinery and Equipment
Include:
• All production machinery (motors, lathes, punch presses, etc.)
• Furniture and fixtures for offices, cafeterias, dressing rooms; and warehouse
equipment
• Replacement as well as additions to new capacity
Total Capital Expenditures for Buildings, Other Structures, Machinery and
Equipment (New and Used)
Add the values reported in Item 13, Line A, Line B1, Line B2, and Line B3.
Note: Establishments Involved with Assets Leasing Arrangements

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If any building or equipment has been acquired in the survey year under a capital lease,
please report the cost (at the total market value of the acquired building or equipment)
as a capital expenditure in Item 13, Capital Expenditures. 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. Report these periodic payments in Item 14, Rental
Payments.

 Item 14: Rental Payments
Report rental payments made during the year to other companies for use of fixed
assets such as buildings, structures, and equipment.
Include:
• Operating leases
Exclude:
• Capital leases (leases with a contract to own at the end of the lease)
o Report capital lease payments made during the survey year in Item
13, Capital Expenditures.
Item 14, Line A – Rental or Lease of Buildings and Other Structures
Include:
• Rental payments for buildings and structures
• Job-site trailers
• Land on which the buildings and other structures stand
Item 14, Line B – Rental or Lease of Machinery and Equipment
Include:
• Production, loading, and transportation machinery and equipment
• Construction equipment
• Tools
• Office equipment
• Furniture
• Vehicles
• 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
Exclude:
• Computer time-sharing charges for machinery and equipment rentals from
computer service companies where the computer is not on site at the
establishment.
Total of Rental or Lease Payments
Add the values reported in Item 14, Line A and Line B.

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Note: Establishments Involved with Assets Leasing Arrangements
If any building or equipment has been acquired in the survey year under a capital lease,
please report the cost (at the total market value of the acquired building or equipment)
as a capital expenditure in Item 13, Capital Expenditures. 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. Report these periodic payments in Item 14, Rental
Payments.
Note: FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY for Item 14
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 or any
depreciation charges against them should be included in Item 13, Capital
Expenditures.
If the parent or subsidiary rents property for use by this establishment and the parent or
the subsidiary pays the rent, report the rents as if the establishment paid them. 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.

 Item 16: Selected Expenses
Item 16, Line A1 – Cost of Materials, Parts, Containers, Packaging, etc. Used
Report the production-related costs of materials, parts, containers, packaging, etc.
used. Costs are delivered cost, which are defined as the amount paid or payable after
discounts and including freight and other direct charges incurred by the establishment
in acquiring the materials.
The delivered cost figures should cover all raw materials, containers, scrap, supplies,
etc., if (a) put into production, (b) used as operating supplies, or (c) used in repair and
maintenance. If the establishment produces items subsequently consumed in further
production, report cost of original materials consumed only.
Examples of Materials:
• Lumber
• Cement
• Plywood
• Clay
• Paper
• Glass
• Resins
• Steel Sheet
• Sulfuric Acid
• Steel scrap

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•
•
•
•
•
•
•
•

Alcohols
Copper rods
Rubber
Iron castings
Coking coal
Metal Stampings
Crude Petroleum
Wire

Examples of Parts:
• Pumps
• Gears
• Wheels
• Motors
• Bearings
• Hardware
• Engines
• Compressors
Examples of Containers:
• Pails
• Boxes and bags
• Drums and barrels
• Crates
• Tubes
Examples of Supplies:
• Bolts, screws, and nuts
• Cleaning supplies
• Drills, tools, dies, jigs, and fixtures which are charged to current accounts
• Stationery and office supplies
• Welding rods, electrodes, and acetylene
• First aid safety supplies
• Lubricating oils
• Dunnage water
Include:
• Value of the specific materials used to produce products reported in Item 5,
Line A - Total Value of Products Shipped 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
• Value of materials purchased by this establishment for other companies
(contractors)
• Purchases from other companies
• Transfers from other establishments of your own company. See definition of
Economic Value in Section 1 C)
• Withdrawals from inventories
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 A3

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•
•

Value of materials purchased but not used in the survey year, should be
reported in Item 9, Line C – Materials, Supplies, Fuels, etc.
Non-production-related expenses that were paid to other companies
(contractors), should be reported in Item 16, Line C

Note: FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY for Item 16, A1
For materials transferred from other establishments of your company, include their full
economic value in Item 16, Line A1. See definition of Economic Value in Section 1 C.
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
o Advertising and marketing, should be reported in Item 16, Line C8
o Telephone, should be reported in Item 16, Line C4
o Insurance, should be reported in Item 16, Line C11
• Services of engineering, management, development and research, and other
professional consultants (unless charges for such services are included in
the prices paid for materials), should be reported in Item 16, Line C9
• Overhead items such as depreciation charges against plant and equipment
should be reported in Item 16, Line C11
• Rent and rental allowances, should be reported in Item 14, Rental
Payments
• Interest payments, royalties, and patent fees should be reported in Item 16,
Line C11
• 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, should be reported in Item 13,
Capital Expenditures
• Cost of products purchased and resold without further manufacturing
processing or assembly, including repackaged products, whether or not
included with your own products, should be reported in Item 16, Line A2
Item 16, Line A2 – Cost of Products Bought and Sold 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 Item 5, Line A - Total Value
of Products Shipped and Other Receipts and Item 22, Detail of Sales, Shipments,
Receipts, or Revenue under Wholesaling Services product codes.
Item 16, Line A3 – Cost of Work Done for You by Others on Your Materials
Report the total payments made during the year, including freight out and in, for work
done for you by others on your materials (work contracted to others). Report in Item 16,

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Line A1 the cost of production-related materials and supplies purchased by your
establishment for the other establishment (contractors).
Item 16, Line A4 – 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 on site 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, should be reported in Item
16, Line A1
Item 16, Line A5 – 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
• Costs of utilities, if included in a lease or rental payment, should be reported
in Item 14, Line A – Rental or Lease of Buildings and Other Structures
Total Production-Related Costs
Add the values reported in Item 16, Line A1, Line A2, Line A3, Line A4, and Line A5.
Item 16, Line B – Quantity of Electricity
Report all quantities of electricity in thousands of kilowatt-hours.
Item 16, Line B1 – Purchased Electricity
Report the quantity of electricity for which cost is reported in Item 16, Line A5.
Item 16, Line B2 – Generated Electricity
Report the total quantity of electric energy generated in this plant (gross less
generating station use) during the year, including such energy sold or transferred.
Include data relating to the activity of the power stations in other sections of this report.
For example, include the cost of fuels used to generate electricity in Item 16, Line A4.

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Also include the number of employees assigned to the power station, their wages and
hours in Item 7, Employment, Payroll, and Fringe Benefits.
Item 16, Line B3 – Electricity Sold or Transferred to Other Establishments
Enter the quantity of electric energy, also included in Item 16, Line B1 and/or B2,
sold to other companies or transferred to other manufacturing or nonmanufacturing
establishments of your company. Include the corresponding revenue value of
electricity sold or transferred in Item 5, Sales, Shipments, Receipts, Revenue and
in Item 22, Detail of Sales, Shipments, Receipts, Revenue.
Item 16, Line C – Other Operating Expenses
Report expenses normally considered as non-production related costs purchased from
other companies, and paid by this establishment.
Item 16, Line C1 – Temporary Staff and Leased Employees
Report all charges for payroll, benefits, and services for temporary and leased
employees, including from Professional Employer Organizations and staffing agencies
for personnel.
Item 16, Line C2 – Expensed Computer Hardware and Related Equipment
Report all costs for purchased computer hardware and supplies that are expensed.
Include:
• Copiers
• Fax machines
• Telephones
• Shop and lab equipment
• CPUs
• Monitors
• Laptops
• Tablets
Exclude:
• Packaged software, should be reported in Item 16, Line C3
• Leased and rented equipment, should be reported in Item 14, Line B –
Rental or Lease of Machinery and Equipment
• Capitalized computer hardware expenses, should be reported in Item 13,
Line B2 - Computers and Peripheral Data Processing Equipment
Item 16, Line C3 – Expensed Computer Software
Report all costs for software, including purchases of prepackaged, custom-coded, or
vendor-customized software, that are expensed.
Include:
• Software developed or customized by others
• Web-design services and purchases
• Licensing agreements
• Upgrades of software

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•

Maintenance fees related to software upgrades and alternations

Exclude:
• Costs associated with computer software developed within your own
company
• Capitalized computer software cost
Item 16, Line C4 – Purchased Communication Services
Report the total cost of purchased communication services.
Include:
• Telephone, cellular, and fax services
• Computer-related communications (e.g., Internet, connectivity, online)
• Other wired and wireless communication services
• Credit card transaction fees
Item 16, Line C5 – Purchased Data Processing and Other Purchased Computer
Services
Include:
• Computer facilities management services
• Computer input preparation
• Data storage
• Computer time rental
• Optical scanning services
• Other computer-related advice and services, including training
Exclude:
• Services provided by other establishments of this company (such as a
separate central data processing unit)
• Expensed integrated systems, should be reported in Item 16, C4
• Repair and maintenance of computer equipment, should be reported in
Item 16, C6
• Payroll processing, should be reported in Item 16, C9
• Credit card transaction fees, should be reported in Item 16, C4
• Expenses for telecommunication services (e.g., Internet, connectivity,
telephone), should be reported in Item 16, C4
Item 16, Line C6 – Repair and Maintenance Services for Buildings and/or
Machinery and Equipment
Report payments made for all maintenance and repair work on the buildings and
equipment of this establishment.
Include:
• Repairs for painting, roof repairs, replacing parts, over-hauling of
equipment, and other repairs chargeable as current operating costs
• Cost of repair and maintenance of any leased property if the establishment
assumes the cost
Exclude:
• Extensive repairs or reconstruction that is capitalized, should be reported in
Item 13, Capital Expenditures

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•
•

Costs of materials, parts, and supplies directly incurred by this
establishment using its own work force to perform repairs and maintenance
Repairs and maintenance provided by the building or machinery owner as
part of the rental contract

Item 16, Line C7 – Water, Sewer, Refuse Removal, and Other Non-Electric Utility
Payments
Report payments made for all water, sewer, refuse removal, and other non-electric
utilities.
Include:
• Cost of hazardous waste removal or treatment
Exclude:
• Electric utility payments, should be reported in Item 16, Line A5
• Costs of utilities and refuse removal services, if included in a lease or rental
payment, should be reported in Item 14, Line A – Rental or Lease of
Buildings and Other Structures
• Machinery or equipment, should be reported in Item 13, Capital
Expenditures
• Costs of salaries paid to employees of this establishment whose work
involves refuse removal and/or hazardous waste removal or treatment,
should be reported in Item 7, Line E1 – Annual Payroll for Production
Workers
Item 16, Line C8 – Advertising and Promotional Services
Report the payments for advertising and promotional services.
Include:
• Cost of advertising services purchased from other companies, including
payments for printing, media coverage, and other services and materials
• Marketing and public relations services
Exclude:
• Salaries paid to employees of this establishment for advertising work
Item 16, Line C9 – Professional and Technical Services
Report the payments for professional and technical services.
Include:
• Management consulting
• Accounting
• Auditing
• Bookkeeping
• Legal
• Actuarial
• Payroll processing
• Architectural
• Engineering
• Other professional services (i.e. janitorial, security, or landscape services)

26 | P a g e

Exclude:
• All salaries paid to your own employees of this establishment for these
services, should be reported in Item 7, Line E - Payroll
Item 16, Line C10 – Governmental Taxes and License Fees
Report payments for government agencies for taxes and licenses.
Include:
• Business/Corporate taxes
• Property taxes
Exclude:
• Income taxes
Item 16, Line C11 – All Other Expenses Not Reported Elsewhere
Report other expenses not reported elsewhere.
Exclude:
• Purchases of merchandise for resale
• Non-operating expenses
• Other expenses reported in the survey (Item 1 through Item 16)
Total of Other Operating Expenses
Add the values reported in Item 16, Line C1 through Line C11.

 Item 17: Principal Business or Activity
Select, from provided listing, the establishment’s principal kind of business or activity
during the survey year. If none of the provided selections seem appropriate, provide a
specific description of the primary business activity. Select only one.

 Item 22: Detail of Sales, Shipments, Receipts, or Revenue
Based on the reported value in Item 5, Sales, Shipments, Receipts, or Revenue,
report the value for each product or service.
Please do not combine product lines. If the information is not directly available from your
records, reasonable estimates are acceptable.
The manufactured products and services listed are generally made in your industry. If
you make products or have revenue from sources not listed, click the “Add Product Not
Listed” button and search for an existing product or use the section for “Add product(s)
not listed above.”
Manufacturing of Products
Report the value of products shipped and services performed at the net selling value,
free on board (FOB) plant to the customer, after discounts and allowances.
Include:

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•

•

Products made elsewhere by others from materials supplied by this
establishment. Report these products on the specific lines as if they were
made at this establishment. Report the cost of these materials in Item 16,
Line A1 - Cost of Materials, Parts, Containers, Packaging, etc. Used
Products transferred to other establishments within your company. These
products should be assigned the full economic value (market value); i.e.
include all direct costs of production and a reasonable proportion of all
other costs and profits

Exclude:
• Wholesaling products (previously Resales), which include products that are
bought from other establishments or transferred from other establishments of
your company and then sold without further manufacture, processing, or
assembly by this establishment. Report Wholesaling products in any relevant
prelisted products, click the “Add Product Not Listed” button and search for
an existing Wholesaling product or use the section for “Add product(s) not
listed above.”
• Products made from materials owned by others (i.e. the customer). Report
your commission or contract receipts in the appropriate Contract
Manufacturing product line(s).
• Freight charges
• Excise taxes
Special Instructions for Select Industries
For the following industries, there are special instructions for their products. See the
Appendix section for more information.
• Dairy Activities (NAICS 3115)
• Meat Processors (NAICS 31161)
• Seafood Packaging – Reporting “Value of Production” (NAICS 311710)
• Bakery Activities (NAICS 3118)
• Liquor Distilling – Reporting “Value of Production” (NAICS 312140)
• Tobacco Products (312230)
• Yarn, Textile, and Apparel Manufacturers (NAICS 313-315)
• Garment Manufacturers covered under Special Import Category “9802”
(NAICS 3152-3159)
• Pulp Mills (NAICS 322110)
• Printing and Related Trades (NAICS 3231)
• Aerospace Product and Parts Manufacturing (NAICS 3364)
• Shipbuilding and Repairing (NAICS 3366)

 Item 28: Special Inquiries - Industrial Robots and Robotic Equipment
Industrial robotic equipment (or industrial robots) are automatically controlled,
reprogrammable, and multipurpose machines used in the industrial automated
operations. They may be mobile, incorporated into stand-alone stations, or integrated
into a production line. An industrial robot may be part of a robotic cell (or work cell) or
incorporated into another piece of equipment. Industrial robots are commonly used in
operations such as welding, material handling, machine tending, dispensing,
cleanroom, and pick and place.

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For robots purchased as part of a work cell or other integrated robotic equipment, it
may not be possible to report the expenditures on only the robots. In this case, report
the expenditures on the integrated robotic equipment.
Examples of operations industrial robotic equipment can perform may include:
• Palletizing
• Pick and place
• Machine tending
• Machine handling
• Dispensing
• Welding
• Packing/repacking
Exclude:
• Automated guided vehicles (AGVs)
• Driverless forklifts
• Automated storage and retrieval systems
• CNC machining equipment

Item 28, Line A – Capital Expenditures for New and Used Industrial Robotic
Equipment
Report the capital expenditures in the survey year for new and used industrial robotic
equipment.
Include:
• Software
• Installation
• Other one-time costs
Item 28, Line B – Number of Industrial Robots in Operation
Report the number of industrial robots in operation at this establishment during the
survey year. If you are unable to provide this number, please explain.
Item 28, Line C – Number of Industrial Robots Purchased
Report the number of industrial robots that were purchased for this establishment in
the survey year. If you are unable to provide this number, please explain.

 Item 29: Burden Estimate
SINGLE ESTABLISHMENT ORGANIZATIONS ONLY
Report an estimate of the amount of time to complete the survey for this location,
including the time spent reviewing instructions and gathering the necessary data.

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 Item 31: Remarks
Describe any information that is helpful in understanding the nature of your business and
the values you reported. Completion of this item will help avoid further correspondence.

 Item 32: Number of Establishments
SINGLE ESTABLISHMENT ORGANIZATIONS ONLY, as classified by the U.S.
Census Bureau
List the number of establishments operated under the Employer Identification Number
(EIN) shown. You will be navigated to the next question based on your response.

Number of Establishments – Establishment Information
For each new establishment being added:
• Enter the location information including the Name, Secondary Name,
Store/Plant, Physical location (Number and Street; City, town, village, etc.;
State; ZIP code).
• Enter a description for the kind of business at this location
• Enter the number of employees for the pay period including March 12th, annual
payroll, first quarter payroll, and annual sales, shipments, receipts, or revenue
for the location for the survey year.
Note: For employees that worked at more than one location, report the employment and
payroll data for employees at the ONE location where they spent most of their working
time.

Appendix: Special Instructions for Select Industries
As previously stated in Section 1: B. Business Activities, there are several business
activities that are inside the scope of the manufacturing sector for the purpose of this survey.
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.

 Dairy Activities (NAICS 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

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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.

 Meat Processors (NAICS 31161)
Meat processors should report the sales of fresh meats (not frozen, cooked, canned,
smoked, cured, cut, or otherwise processed) prepared from purchased carcasses in
the appropriate write-in Wholesaling lines.

 Seafood Packaging – Reporting “Value of Production” (NAICS 311710)
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.

 Bakery Activities (NAICS 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.

 Liquor Distilling – Reporting “Value of Production” (NAICS 312140)
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 based
on 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 barreling the raw product,
including the cost of materials, labor cooperage, and the pro rata share of overhead
generally assigned to such production operations.

 Tobacco Products (NAICS 312230)
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

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packed. Include the value of green leaf redried, packed, and stored in the
establishment.

 Yarn, Textile, and Apparel Manufacturers (NAICS 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 or fabrics you supply.
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.
Reporting of Contract Work

•

•

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 and the cost of contract work is reported in
Selected Expenses, and the value of product shipments is reported in Sales,
Shipments, Receipts, or Revenue, and Detail of Sales, Shipments, Receipts, or
Revenue.
Products that you made from materials owned by others:
Contractors should report the amount received for work done as “Receipts for work done
for others”

 Garment Manufacturers (NAICS 3152-3159) covered under Special Import
Category “9802”
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 Detail of Sales, Shipments, Receipts, or Revenue
on the appropriate detailed product line.
Finished garments that you import, excluding “9802” garments, should be reported in
Detail of Sales, Shipments, Receipts, or Revenue. 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 Detail of Sales, Shipments, Receipts, or Revenue and the
shipments of imported garments as “Resales”, product code 9998991 in the same
section.

 Pulp Mills (NAICS 322110)

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Integrated operations consisting of pulp mills and primary paper and board mills need
file only one report for both activities. In reporting in Detail of Sales, Shipments,
Receipts, or Revenue, account for interplant transfers for the wood pulp transferred to
manufacturing establishments of your company at other locations. Exclude transfers of
wood pulp to your paper or board mill at this location.

 Printing and Related Trades (NAICS 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
Detail of Sales, Shipments, Receipts, or Revenue under the appropriate
description(s).

 Aerospace Industries (NAICS 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 5, Sales, Shipments, Receipts, or Revenue, Item 9, Value of Inventories, and
Item 22, Detail of Sales, Shipments, Receipts, or Revenue.
•

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, A1 – Materials, Parts, Containers, Packaging,
Supplies, etc. Used).

 Shipbuilding and Repairing (NAICS 3366)
Report in Detail of Sales, Shipments, Receipts, or Revenue 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

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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 the 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 Inventories.
Repair work done on ships, including conversions and reconversions – Report in Detail
of Sales, Shipments, Receipts, or Revenue the total receipts for repair work done
during the survey year. For conversions and major repair jobs, the value of work done
should be reported, using one of the suggested methods described above.

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