Attachment 5 SQ-CLASS-Instructions_2024

Attachment 5

INSTRUCTIONS FOR COMPLETING SELECTED ITEMS
Primary Area of Business
To properly classify this firm's primary area of business, use the following definitions.
Retail Trade
Wholesale Trade
Accommodation and Food Services
Transportation and Warehousing Services
Finance and Insurance Services
Real Estate and Rental and Leasing Services
Professional, Scientific, and Technical Services (Such as Legal, Accounting, Engineering, Design, Computer,
Advertising, Consulting)
Arts, Entertainment, and Recreation Services
Administrative and Support and Waste Management and Remediation Services (Such as Security, Janitorial,
Landscaping, Employment)
Information Services (Such as Publishing, Broadcasting, Motion Picture, Sound Recording, Telecommunication,
Data Processing)
Educational Services (Such as Business Schools, Computer and Management Training, Technical and Trade
Schools, Sports and Recreation Instruction, Exam Preparation and Tutoring, All Other Miscellaneous Schools
and Instruction
Health Care and Social Assistance Services (Such as Hospitals, Offices of Physicians, Dentists, Family Planning
Centers, Medical and Diagnostic Laboratories, Nursing and Residential Care Facilities, Child Day Care Services,
Other Ambulatory Health Care Services)
Repair and Maintenance Services (Excluding Construction)
Personal Care and Laundry Services
Civic, Professional, Grantmaking, Religious and Similar Organizations
Crop Production, Animal Production and Aquaculture, Forestry and Logging, and Fishing, Hunting and Trapping
Support Activities for Crop Production, Support Activities for Animal Production, and Support Activities for
Forestry
Construction
Manufacturing
Utilities

Retail Trade
This category includes establishments engaged in retailing merchandise, generally without transformation, and
rendering services incidental to the sale of merchandise. The retailing process is the final step in the distribution of
merchandise; retailers are therefore organized to sell merchandise in small quantities to the general public.
Examples Include:
New and used car dealers
Household appliance stores
Computer/software stores
Beer/wine/liquor stores
Supermarkets and other grocery stores
Gasoline stations with convenience stores
Electronic shopping and mail-order houses
Building materials stores
Gift/novelty/souvenir stores
Sporting goods stores
Women's clothing stores
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Wholesale Trade
This category includes establishments engaged in wholesaling merchandise, generally without transformation, and
rendering services incidental to the sale of merchandise. The merchandise includes the outputs of agriculture, mining,
manufacturing, and certain information industries, such as publishing. The wholesaling process is an intermediate step
in the distribution of merchandise. Wholesalers are organized to sell or arrange the purchase or sale of (a) goods for
resale (i.e., goods sold to other wholesalers or retailers), (b) capital or durable nonconsumer goods, and (c) raw and
intermediate materials and supplies used in production.
Distributors are engaged in buying and selling products on their own account (take title to goods).
Examples Include:
Cash-and-carry wholesalers
Exporters or importers
Industrial distributors
Petroleum bulk plants and terminals that are not operated by a petroleum refining company in the United States
Retailer cooperative warehouses
Terminal and country grain elevators
Voluntary group wholesalers
Wholesaler cooperative associations
Wholesale merchants, jobbers, or distributors
Agent, Broker, or Electronic Markets primarily sell or buy goods for others (do not take title to goods).
Examples Include:
Auction companies
Commission merchants
Import or export agents
Manufacturers' agents
Merchandise brokers
Purchasing agents
Selling agents
Electronic markets (business to business)
Manufacturer's Sales Branch or Sales Offices primarily sell goods manufactured, refined, or mined in the United States
by this firm, this firm's parent company, or subsidiaries. A manufacturer's sales branch normally carries stock or
merchandise for delivery to customers while a sales office does not.
Note: A branch store that sells to household consumers and individual users is classified in retail trade. If this applies,
indicate this in the remarks section.

Accommodation and Food Services
This category includes establishments providing customers with lodging and/or preparing meals, snacks, and beverages
for immediate consumption. This category includes both accommodation and food services establishments because the
two activities are often combined at the same establishment.
Examples Include:
Full-service restaurants
Limited-service restaurants
Drinking places (alcoholic beverages)
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Hotels, motels, inns, and bed and breakfasts
Snack and nonalcoholic beverage bars
Food service contractors
RV parks and campgrounds
Summer and religious camps with lodging, and boarding houses

Transportation and Warehousing Services
This category includes industries providing transportation of passengers and cargo, warehousing and storage for goods,
scenic and sightseeing transportation, and support activities related to modes of transportation.
Examples Include:
Air transportation
Scenic and sightseeing transportation
Rail transportation
Water transportation
Support activities for transportation
Truck transportation
Transit and ground passenger transportation
Postal services
Couriers and messengers
Pipeline transportation
Warehousing and storage
Moving companies

Finance and Insurance Services
This category includes establishments primarily engaged in financial transactions (transactions involving the creation,
liquidation, or change in ownership of financial assets) and/or in facilitating financial transactions.
Examples Include:
Credit intermediation and related activities
Securities, commodity contracts, and other financial investments
Insurance carriers and related activities
Funds, trusts, and other financial vehicles

Real Estate and Rental and Leasing Services
This category includes establishments primarily engaged in renting, leasing, or otherwise allowing the use of tangible or
intangible assets, and establishments providing related services.
Examples Include:
Real estate services
Rental and leasing services
Lessors of nonfinancial intangible assets (except copyrighted works)

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Professional, Scientific, and Technical Services

(Such as Legal, Accounting, Engineering, Design, Computer, Advertising, Consulting)
This category includes establishments that specialize in performing professional, scientific, and technical activities for
others.
Examples Include:
Legal services
Accounting, tax preparation, bookkeeping, and payroll services
Architectural, engineering, and related services
Specialized design services
Computer system design and related services
Management, scientific, and technical consulting services
Scientific research and development services
Advertising, public relations, and related services

Arts, Entertainment, and Recreation Services
This category includes a wide range of establishments that operate facilities or provide services to meet varied cultural,
entertainment, and recreational interests of their patrons. This category includes (1) establishments that are involved in
producing, promoting, or participating in live performances, events, or exhibits intended for public viewing; (2)
establishments that preserve and exhibit objects and sites of historical, cultural, or educational interest; and (3)
establishments that operate facilities or provide services that enable patrons to participate in recreational activities or
pursue amusement, hobby, and leisure time interests.
Examples Include:
Performing arts, spectator sports, and related industries
Museums, historical sites, and similar institutions
Amusement, gambling, and recreation industries

Administrative and Support and Waste Management and Remediation Services (Such as
Security, Janitorial, Landscaping, Employment)
This category includes establishments performing routine support activities for the day-to-day operations of other
organizations. Activities performed include: hiring and placing of personnel; document preparation and similar clerical
services; solicitation; and collection.
Examples Include:
Office administrative services
Facilities support services
Employment services, including professional employment organizations
Business support services
Travel arrangement and reservation services
Investigation and security services
Services to buildings and dwellings
Other support services
Waste collection
Waste treatment and disposal
Remediation and other waste management services
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Information Services (Such as Publishing, Broadcasting, Motion Picture, Sound Recording,
Telecommunication, Data Processing)
This category includes establishments engaged in the following processes: (1) producing and distributing information
and cultural products; (2) providing the means to transmit or distribute these products as well as data or
communications; and (3) processing data.
Examples Include:
Publishing industries including software
Motion picture and sound recording industries
Broadcasting and Content Providers
Telecommunications
Computing Infrastructure Providers, Data processing, Web Hosting, and Related Services

Educational Services
This category includes establishments that provide instruction and training in a wide variety of subjects. This instruction
and training is provided by specialized establishments, such as schools, colleges, universities, and training centers.
These establishments may be privately owned and operated for profit or not for profit, or they may be publicly owned
and operated.
Examples Include:
Automobile driving schools
Colleges
Educational consultants
Educational evaluation services
Educational test development
Educational testing services
Language schools
Professional schools - beauty schools, barber, cosmetology
Schools - elementary, secondary, etc.
Sports instruction
Universities

Health Care and Social Assistance Services
This category includes establishments providing health care and social assistance for individuals. The sector includes
both health care and social assistance because it is sometimes difficult to distinguish between the boundaries of these
two activities.
Examples Include:
Hospitals
Dentists
Therapists
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Substance abuse centers
Ambulatory surgical facilities
Medical labs
Ambulance services providers
Relief agencies
Temporary shelters
Offices of physicians, nursing facilities, rehabilitation facilities, and daycare facilities

Repair and Maintenance Services (excluding Construction)
This category includes establishments engaged in restoring machinery, equipment, and other products to working order.
These establishments also typically provide general or routine maintenance (i.e., servicing) on such products to ensure
they work efficiently and to prevent breakdown and unnecessary repairs.
Examples Include:
Automotive repair/body shops
Car washes
Computer repair and maintenance
Commercial and industrial machinery and equipment repair and maintenance
Consumer electronics repair
Personal and household goods repair and maintenance

Personal Care and Laundry Services
This category includes establishments engaged in providing personal and laundry services to individuals, households,
and businesses.

Examples include:
Personal care services
Death care services
Laundry and dry cleaning services
Pet care (except veterinary) services
Photofinishing services
Temporary parking services
Dating services

Civic, Professional, Grantmaking, Religious and Similar Organizations
This category includes establishments that organize and promote religious activities; support various causes through
grantmaking; advocate various social and political causes; and promote and defend the interests of their members.
Examples Include:
Animal rights organizations
Churches/religious organizations
Community action advocacy organizations
Fraternal organizations
Grantmaking foundations
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Labor unions
Professional organizations
Political organizations
Property owners' associations
Social clubs
Trade associations
Veterans' rights organizations

Crop Production, Animal Production and Aquaculture, Forestry and Logging, and Fishing,
Hunting and Trapping
This category includes establishments engaged in agricultural production. Agricultural production includes
establishments performing the complete farm or ranch operation, such as farm owner-operators and tenant farm
operators. Establishments in this category grow crops mainly for food and fiber; raise or fatten animals for the sale of
animals or animal products and/or raise aquatic plants and animals in controlled or selected aquatic environments for
the sale of aquatic plants, animals, or their products; grow and harvest timber on a long production cycle (i.e., of 10
years or more); and harvest fish and other wild animals from their natural habitats and are dependent upon a continued
supply of the natural resource.
Examples Include:
Soybean farming
Fruit and vegetable farming
Beef cattle farming or ranching
Dairy cattle farming
Hog and pig (including breeding, farrowing, nursery, and finishing
activities) farming
Poultry and egg production
Finfish farming and fish hatcheries
Timber tract operations
Hunting preserves
Game preserves, commercial
Animal trapping, commercial
Forest nurseries for reforestation, growing trees

Support Activities for Crop Production, Support Activities for Animal Production, and
Support Activities for Forestry
This category includes establishments engaged in providing one or more activities associated with farm operation,
such as soil preparation, planting, harvesting, and management, on a contract or fee basis. These support services are
an essential part of agricultural and forestry production. These support activities may be performed by the agriculture
or forestry producing establishment or conducted independently as an alternative source of inputs required for the
production process for a given crop, animal, or forestry industry. Establishments that primarily perform these activities
independent of the agriculture or forestry producing establishment are in this category.
Examples Include:
Aerial crop dusting or spraying
Farm management services
Cotton ginning
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Planting crops
Cultivating services
Vineyard cultivating services
Breeding services for animals

Construction
This category includes establishments primarily engaged in the construction of buildings or engineering projects (e.g.,
highways and utility systems). Establishments primarily engaged in the preparation of sites for new construction and
establishments primarily engaged in subdividing land for sale as building sites also are included. Construction work
done may include new work, additions, alterations, or maintenance and repairs.
Examples Include:
Boiler cleaning/repair/maintenance
Building construction
Construction management
Construction equipment rental and leasing with operators
General contractors
Heavy construction - highways, pipelines, power plants
Land subdividers and developers
Special trade contractors (plumbing, painting, electrical demolition, etc.)

Manufacturing
This category includes establishments engaged in the mechanical, physical, or chemical transformation of materials,
substances, or components into new products. Establishments that assemble components parts into new products and
rebuild a product in a factory setting are included. However, establishments that transform materials or substances into
new products by hand or in the workers home and those engaged in selling to the general public products made on the
same premises from which they are sold may also be included in manufacturing.
Examples Include:
Bakeries (products made on premises)
Blending of chemicals
Candy stores (products made on premises)
Custom tailors
Custom wood furniture
Dental labs
Machine shops
Printing and related activities

Utilities
This category includes establishments engaged in the provision of the following utility services: electric power, natural
gas, steam supply, water supply, and sewage removal.
Examples Include:
Electric power generation, transmission, and distribution
Natural gas distribution
Steam supply provision and/or distribution
Sewer systems and sewer treatment facilities
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Operating Revenue
The definition of operating revenue varies by industry. Supplement the following instructions with those below, as
applicable.

All Areas of Business
Include cash and credit revenues.
Include excise taxes (such as those on gasoline, liquor, and tobacco) levied on the manufacturer and included in the
cost of goods purchased by this firm.
Include gross billing, except where noted elsewhere on the form.
Include dues and assessments from members and affiliates.
Include E-commerce revenue.
Exclude sales taxes and other taxes collected directly from customers or clients and paid directly to a local, state, or
federal tax agency.
Exclude transfers made within the company.
Exclude taxes collected directly from customers or clients and paid directly to a local, state, or federal tax agency.

Retail Trade
Include receipts from deliveries, freight, the rental or leasing of vehicles, equipment, tools, etc.
Include, if automotive, parts and supplies used in repair work and other services, charges for dealer preparation,
warranty charges, and delivery costs.
Include warranty charges and delivery costs.
Include credit and cash net sales of merchandise.
Include shipping and handling, advertising revenues, and value of manufacturer's rebates.
Exclude, if automotive, receipts from customers for tag and title fees, licenses, etc. forwarded to state or local
licensing agencies.
Exclude rents and receipts from departments or concessions that are operated by others in locations covered by this
report.
Exclude non-operating income such as commissions from lottery ticket sales, commissions from vending machine
operators, and income from interest, dividends, and the rental of real estate.

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Merchant Wholesaler or Jobber
Include sales of products that are shipped on this firm's orders directly to customers.
Include sales of goods imported to the United States by your company.
Include gross value of sales made on a commission basis (not actual commissions).
Include receipts from freight, installations, rental, maintenance, repairs, alterations, storage, and other such services.
Include excise taxes (such as those on gasoline, liquor, and tobacco) that are levied on the manufacturer and included in
the cost of products purchased by this firm.
Exclude foreign sales of products that never enter the United States.
Exclude foreign sales of products that are not owned by establishments in the United States.
Exclude taxes (sales, excise, and other) collected directly from customers and paid directly to a local, state, or federal
tax agency.
Exclude nonoperating receipts (such as interest income, income from investments, and receipts from the rental or sale
of real estate).
Exclude commissions or fees for goods that never enter the United States.
Exclude finance charges.

Wholesale Broker, Manufacturer's Agent, or Electronic Marketer
Include total commissions, fees, sales, and operating revenue.
Include receipts from freight, installations, rentals, maintenance, repairs, alterations, storage, and other such services.
Include excise taxes (such as those on gasoline, liquor, and tobacco) that are levied on the manufacturer and included in
the cost of products purchased by this firm.
Exclude nonoperating receipts (such as interest income, income from investments, and receipts from the rental or sale
of real estate).
Exclude taxes (sales, excise, and other) collected directly from customers and paid directly to a local, state or federal
tax agency.
Exclude commissions or fees for goods that never enter the United States.
Exclude finance charges.

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Accommodation and Food Services
Include receipts from guest rooms or unit rentals for all establishments owned by this firm.
Include sales of meals, alcoholic beverages, and other merchandise.
Include site rental and equipment usage fees.
Include receipts from valet, laundry, parking, and other guest services provided by this firm.
Exclude civic and social organizations, amusement and recreation parks, theaters, and other recreation or entertainment
facilities providing food and beverage services.

All Other Service-Related Establishments
Instructions for All Taxable Firms
Include revenue for maintenance and repair services, delivery services, and installation.
Include revenue from beauty services and sales of merchandise. Also include rents from operators of leased beauty or
barber stations or chairs.
Include amounts received for work subcontracted to others.
Include locations that were sold or acquired during the year, but only report for the periods that this firm operated the
locations.
Include revenue from services performed by domestic locations of foreign parent firms, subsidiaries, branches, etc.
Exclude rents from and revenue of separately operated departments, concessions, etc., which are leased to others.
Exclude commissions from vending machine operators.
Exclude revenue of foreign subsidiaries (those located outside the U.S., i.e., outside the 50 states, District of Columbia,
U.S. Commonwealth Territories, or U.S. Possessions).
Exclude net unrealized gains (losses).
Instructions for All Tax-Exempt Firms
Include program service revenue for services provided in the applicable period, whether or not payment was received in
the applicable period.
Include gross sales of merchandise minus returns and allowances.
Include income from interest, dividends, gross rents (including display space rentals and share of receipts from
departments operated by other companies), royalties, and other investments.
Include gross contributions, gifts, and grants (whether or not restricted for use in operations).
Include commissions earned from the revenues of merchandise owned by others (including commissions from vending
machine operators).
Include gross receipts from fundraising activities.
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Exclude gross receipts of departments or concessions operated by other companies.
Exclude amounts transferred to operation funds from capital or reserve funds.

Owned or Controlled by another company
A firm is owned or controlled if another domestic company owns more than 50 percent of the voting stock of that firm,
or if another domestic company has the power to direct or cause the direction of the management or policies of that
firm. Do not list as a controlling company, the company for which you operate a franchise.

Own or Control any other company
A company owns or controls another domestic firm if it owns more than 50 percent of the voting stock of that
company, or if it has the power to direct or cause the direction of the management or policies of that company.

NOTICE – We estimate this survey to take an average of 13 minutes to complete, including the time for
reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and
completing and reviewing the collection of information. You may e-mail comments to
[email protected]. Be sure to use ESMD Survey Comments 0607-0189 as the subject.

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