Form MA-10000 2007 Annual Survey of Manufactures

MA-10000(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(10-2-2006)

U.S. CENSUS BUREAU

2006
ANNUAL SURVEY OF
MANUFACTURES REPORT

INSTRUCTIONS

The 2006 Annual Survey of Manufactures consists of Form MA-10000 (general statistics inquiry
items and a value of product classes shipped inquiry).
Where available, the ASM form shows an establishment’s prior year data in the 2005 column. The
figures may differ from those actually reported because of changes made by the U.S. Census
Bureau as a result of correspondence or a comparison with prior data reported for the
establishment. Check these figures and make any necessary corrections. If 2005 figures are not
printed on your form, report these figures only for Inventories, items 9 and 10 .

●

●

Before returning your completed report, review all figures for the current year for consistency.

IF THIS ESTABLISHMENT received an MA-10000(L) form, review the entire
Instructions.
IF THIS ESTABLISHMENT received an MA-10000(S) form, the selected "BOXED and
SHADED" Information and Instructions may be sufficient to assist completion of the
shorter version of the form.

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

USCENSUSBUREAU

CONTENTS OF INSTRUCTIONS
PAGE

Part 1 – GENERAL INSTRUCTIONS
A. WHO SHOULD REPORT

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

B. MANUFACTURING ACTIVITIES
C. ECONOMIC VALUE
D. REPORTING PERIOD

...................................... 3

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

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

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

Part 2 – DETAILED INSTRUCTIONS FOR SELECTED ITEMS

5

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

............. 6

1. Employer Identification Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
2. Physical Location of Establishment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
3. Operational Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
5. Sales, Shipments, Receipts, or Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
6. E Shipments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7. Employment and Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
9. Value of Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
10. Inventories by Valuation Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
11. Inventories Outside of the United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
13. Capital Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
16. Selected Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
22. Detail of Sales, Shipments, Receipts, or Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

MA-10000(I) (10-2-2006)

Page 2

Part 1 – GENERAL INSTRUCTIONS –
The purpose of these instructions are to assist you in filling out the Annual Survey of Manufactures
(ASM) Form, MA-10000. If there are any questions regarding this report, please –
• Write to the U.S. Census Bureau, 1201 East Tenth Street, Jeffersonville, IN 47134-0001, or
• Visit our web site at www.census.gov/econhelp, or
• Call 1-800-233-6136 for toll-free assistance, 7:30 a.m. to 4:30 p.m., Eastern Time, Monday through
Friday
Please include the 11-digit Census File Number (CFN) shown in the address box of the report forms
with any correspondence.

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

For MA-10000(S) – Public reporting burden
for this collection of information is estimated
to vary from a half hour to 3 hours per
response with an average of 2.1 hours per
response including the time for reviewing
instructions, searching existing data sources,
gathering and maintaining the data needed,
and completing and reviewing the collection
of information.

Send comments regarding this burden estimate or any other aspect of this collection of
information, including suggestions for reducing this burden, to: Paperwork Project 0607-0449, U.S.
Census Bureau, 4700 Silver Hill Road, Stop 1500, Washington, D.C. 20233-1500. You may e-mail
comments to Paperwork@census.gov; use "Paperwork Project 0607-0449" as the subject.
If you need extra time for completing your report, send a request for an extension of time to the
address shown above (include your CFN).
Response to this collection of information is not required unless it displays a valid approval number
from the Office of Management and Budget (OMB). The eight-digit OMB number appears in the
upper right corner of this report form.
Report all value figures in thousands of dollars, total plant hours in thousands of hours, and all
electricity quantity figures in thousands of kilowatthours for the manufacturing establishment.
When actual book figures cannot be provided without high cost to your company, reasonable
amounts of estimating or prorating are acceptable.
Selected Special Instructions pertaining to companies with two or more manufacturing plants are
preceded by the statement – FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY, and are
presented in italics. If your company consists of a single establishment, you may ignore the
multi-establishment instructions.
The 2006 report differs from the 2005 report. These differences include:
Sections on the form are renumbered (See 2006 Item Numbers Compared to 2005 on page 4).
Employees whose payroll was filed under a Professional Employer Organization’s EIN now are to be
reported separately in item 16 , line C1.

●

Additional detail is requested for the employer’s cost of fringe benefits.
The "Inventories" question, items 9–11 in 2006, has been restructured and now collects value of
inventories, inventories by valuation method, and inventories outside of the U.S.
Additional detail is requested for the establishment’s operating expenses.
MA-10000(I) (10-2-2006)

Page 3

2006 Item Numbers Compared to 2005
2006 Item #

2005 Item #

Item Description

1

2

Employer Identification Number

2

3

Physical Location

3

29

Operational Status

4

1

Months In Operation

5

4

Sales, Shipments, Receipts, or Revenue

6

5

E-Shipments

7

6

Employment and Payroll

8

7–9

Not Applicable

9

10

Value of Inventories

10

n/a

Inventories by Valuation Method

11

n/a

Inventories Outside of the United States

12

11

Not Applicable

13

12

Capital Expenditures

14–15

13–14

Not Applicable

16

15

Selected Expenses

17–21

16–21

Not Applicable

22

22

Detail of Sales, Shipments, Receipts, or Revenue

23–29

23–28

Not Applicable

30

30

Certification

This chart is also shown at http://help.econ.census.gov/BHS/ASM/index.html
A. Who Should Report

B. Manufacturing Activities

The Annual Survey of Manufactures is conducted
under an Act of Congress (Title 13, United States
Code) which requires that a report be filed by every
manufacturer who receives a report form.

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

If an establishment that is not in operation receives a
report form, return the form with a notation of its
condition in item 3 , Operational Status. If the
establishment had custodial employees, capital
expenditures, inventories, or any shipments from
inventories, these should be reported in the proper
section.
Since separate data will be published for industries
and States, separate reports are required for each
manufacturing establishment (plant).
An establishment is a single physical location where
manufacturing is performed. If your company
operates at different physical locations, even if they
are producing the same line of goods, a separate
report must be filed for each location.
If your company operates in two or more distinct
lines of manufacturing at the same location, a
separate report must be filed for each activity.

●

MA-10000(I) (10-2-2006)

INCLUDE
• Maintenance of plant and equipment
• Receiving and shipping activities
• Warehousing and storage
• Research
• Recordkeeping
• Health and safety
• Cafeteria and other services unless operated as
separate establishments
EXCLUDE
• Sales branches and sales offices
• Research laboratories
• Retail stores
• Mining activities and general administrative
offices

Page 4

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

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

• 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 book, periodical, etc.
• Repair of ships and boats
• Research and development, engineering and
other services directly related to aerospace
industries
• Sawmills
• Seafoods, fresh-packaged or frozen
• Wood preserving

●

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

●

E. Special Reporting Instructions for
Establishments in Ownership Changes
The establishment may have been purchased singly
or as part of a parent company which was acquired
by or merged with another company. Please make
certain that the date of the change in ownership is
3 , Operational Status.
recorded in Item ●
If the establishment is filing for only part of the
year, report as follows:
1. FINAL REPORT FOR THE OWNER WHO SOLD
THE ESTABLISHMENT – Report any new or used
capital expenditures, that occurred in the current
year prior to the sale.

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

●

2. BEGINNING REPORT FOR THE BUYER – Report
only the capital expenditures which occurred
after the original purchase of the entire plant.

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

F. Establishments Involved with Assets Leasing
Arrangements
If any building or equipment has been acquired this
year under a capital lease, please report the cost (at
13 .
the market value) as a capital expenditure in item ●
Do not report the periodic payments made to the
lessor. If the lease qualifies as an operating lease, do
not include the value of the building and equipment
as capital expenditures. Also, do not report the
periodic payments made to the producer or the
lessor as capital expenditures.

In order for statistics on value added and other
subjects to be comparable from industry to industry,
it is necessary that the operations of each
establishment of a multiple-establishment
organization be reported as though the
establishment was a separate "economic" unit. This
means that the value of interplant transfers and the
cost of transferred materials within a company
should include, in addition to direct costs of
production, a reasonable proportion of "all other
costs (including company overhead) and profits."
The establishment receiving such transfers should
report them as materials consumed (or inventories of
materials, etc.) at the same value plus the costs of
freight and other direct handling charges. (See item
16 , part A, Selected Production Related Costs; item 9 ,
Value of Inventories, and item 5 , part A, Shipments.)

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MA-10000(I) (10-2-2006)

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Page 5

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Part 2 – DETAILED INSTRUCTIONS
FOR SELECTED ITEMS —

Item 5 – SALES, SHIPMENTS, RECEIPTS, OR
REVENUE (Part A on MA-10000(L)
form)

●

Item 1 – EMPLOYER IDENTIFICATION
NUMBER(S)

Report the total value of products shipped, including
interplant transfers, exports, and other receipts as
entered in item 22 . For selected industries in the
manufacturing sector, value of production or value
of work done are requested.
The value in item 5 , part A should be the same
as the value reported in item 22 , code 7700000.
Also, this value should be comparable to the total
reported for 2005. If the two figures are not
comparable, please explain in the REMARKS
section at the end of the form.

●

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

●

●

Item 2 – PHYSICAL LOCATION OF
ESTABLISHMENT

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

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

●

INCLUDE
• Shipments to foreign subsidiaries or foreign
divisions of your company and their affiliates

●

• Shipments of your products to export firms and to
other customers who will export the items
• Sales to the U.S. Government to be shipped to
foreign nations under military and economic
assistance programs
• Shipments to customers in the Panama Canal
Zone, the Commonwealth of Puerto Rico, and U.S.
possessions

●

Item 3 – OPERATIONAL STATUS

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

EXCLUDE

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

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

MA-10000(I) (10-2-2006)

●

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

Page 6

●

FOR MULTIPLE-ESTABLISHMENT COMPANIES
ONLY

Item 7 – EMPLOYMENT AND PAYROLL

Part C – Shipments to Other Domestic Plants
of Your Company (for further
assembly, fabrication, or manufacture)

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

Report separately the value of products which are
transferred to other manufacturing plants of your
company for further processing. (See the definition
of Economic Value on page 5.)
INCLUDE
The value assigned to products transferred to other
plants of your company

INCLUDE

A reasonable portion of other costs (company
overhead)
A reasonable portion of profits

• Officers at this establishment, if a corporation

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

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

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

• Proprietors and partners, if an unincorporated
concern
• Agricultural workers or fishing crews from the
following types of food processing
establishments:

●

Item 6 – E-SHIPMENTS

– sugar mills which are part of sugar
plantations

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

– fruit or vegetable canning or freezing plants
with farms associated with their operations
– fish canning, freezing, or packaging plants
with fishing operations associated with the
plant

Part A – Production Workers (Part A1 – A3
on MA-10000(L))
INCLUDE workers (up through the line-supervisor
level) engaged in fabricating, processing,
assembling, inspecting, receiving, packing,
warehousing, shipping (but not delivering),
maintenance, repair, janitorial, guard services,
product development, auxiliary production for
plant’s own use (e.g., power plant) recordkeeping,
and other closely associated services (including
truck drivers delivering ready-mixed concrete).
EXCLUDE proprietors and partners.

MA-10000(I) (10-2-2006)

Page 7

Part A – All Other Employees (nonproduction
personnel) (Part A4 on MA-10000(L))
INCLUDE supervision above line-supervisor level,
sales (including a driver salesperson), sales
delivery (truck drivers and helpers), advertising,
credit, collection, installation, and servicing of
own products, clerical and routine office
functions, executive, purchasing, finance, legal,
personnel (including cafeteria, etc.), professional
and technical.

Part D – Employer’s Cost for Fringe Benefits
INCLUDE
Employer’s cost for legally required programs and
programs not required by law.
Health insurance – Insurance premiums on
hospitals, medical plans, and single service
plans such as dental, vision, and prescription
drug plans. Include premium equivalents for
self-insured plans and fees paid to third party
administrators (TPAs). Do not include employee
contributions.

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

Part B – Payroll Before Deductions (Exclude
employer’s cost for fringe benefits)
Report the payroll that was included on Internal
Revenue Service Form 941, Employer’s Quarterly
Federal Tax Return.
INCLUDE

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

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

• 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.

• Salaries of officers of this establishment, if a
corporation
EXCLUDE

• Payroll for leased employees. Please report this

Other – Other fringe benefits (e.g., Social
Security, workers’ compensation insurance,
unemployment tax, state disability insurance
programs, life insurance benefits, Medicare).

●

figure in Item 16 , Part C, line 1 (carefully
prepared estimates are acceptable)
• Employer’s cost for fringe benefits
• Payments to agricultural employees, fishermen,
Members of the Armed Forces, and pensioners
carried on your active payroll
• Payments to proprietors or partners if this is an
unincorporated concern

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

MA-10000(I) (10-2-2006)

Page 8

Part D – Employer’s Cost for Fringe Benefits –
Continued

Report value of inventories at cost or market
using generally accepted accounting methods.

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

In reporting value of inventories for inventories
valued on LIFO, use the value of the inventories
before calculations to determine LIFO Value and
LIFO Reserve. The LIFO reserve (if any) is to be
reported separately on line 5.

●

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

●

Items 9 and 10 – INVENTORIES
Report the value of all inventories owned by this
establishment regardless of where the
inventories are held.

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

If this establishment is part of a multipleestablishment company, assign to each
establishment those inventories that the
establishment is responsible for as if it owned
them.

MA-10000(I) (10-2-2006)

Page 9

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

●

●

9
●

●

VALUE OF INVENTORIES
A. Did this establishment own inventories, regardless of where held, at the end of 2006 and/or 2005?
0488

0489

✗ Yes – Go to line B

●

No – Go to 13

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

10
●

Mark "X"
if None

End of 2006
$ Bil.

Mil.

Thou.

200
300
500
1 000

Mark "X"
if None

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

0461

2. Work-in-process

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

0463

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

0462

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

0460

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

0466

0476

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

0490

0492

End of 2005
$ Bil.

Mil.

Thou.

200
300
500
1 000

0471

0473

0472

0470

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

●

Mark "X"
if None

End of 2006
$ Bil.

Mil.

Thou.

Mark "X"
if None

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

0465

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

0498

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

0502

0500

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

0506

0504

End of 2005
$ Bil.

Mil.

Thou.

0475

1 000

0496

1 000

E. Other valuation method – Specify
method
0895

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

●

MA-10000(I) (10-2-2006)

0485

0487

0510

Page 10

1 000

0508

1 000

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

●

●
●

9
●

●

●

●

VALUE OF INVENTORIES
A. Did this establishment own inventories, regardless of where held, at the end of 2006 and/or 2005?
0488

✗ Yes – Go to line B

0489

●

No – Go to 13

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

10
●

Mark "X"
if None

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

0461

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

0463

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

0462

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

0460

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

0466

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

0490

End of 2006
$ Bil.

Mil.

Thou.

200
300
500
1 000
300
700

Mark "X"
if None

End of 2005
$ Bil.

Mil.

Thou.

200
200
400
800
200

0471

0473

0472

0470

0476

600

0492

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

●

Mark "X"
if None

End of 2006
$ Bil.

Mil.

Thou.

Mark "X"
if None

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

0465

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

0498

0496

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

0502

0500

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

0506

0504

0487

0485

1 000

0476

End of 2005
$ Bil.

Mil.

Thou.

800

E. Other valuation method – Specify
method
0895

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

●

MA-10000(I) (10-2-2006)

0510

Page 11

1 000

0508

800

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

●

●

9
●

●
●

●

●

●

●

VALUE OF INVENTORIES
A. Did this establishment own inventories, regardless of where held, at the end of 2006 and/or 2005?
0488

✗ Yes – Go to line B

0489

●

No – Go to 13

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

1. Finished goods

10
●

Mark "X"
if None

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

0461

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

0463

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

0462

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

0460

5. LIFO reserve (if any)

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

0466

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

0490

End of 2006
$ Bil.

Mil.

Thou.

200
300
500
1 000
200
80 0

Mark "X"
if None

End of 2005
$ Bil.

Mil.

Thou.

20 0
20 0
40 0
800
20 0

0471

0473

0472

0470

0476

600

0492

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

●

Mark "X"
if None

End of 2006
$ Bil.

Mil.

Thou.

Mark "X"
if None

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

0465

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

0498

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

0502

0500

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

0506

0504

0487

0485

575
425

0476

0496

End of 2005
$ Bil.

Mil.

Thou.

500
300

E. Other valuation method – Specify
method
0895

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

●

MA-10000(I) (10-2-2006)

1 000

0510

Page 12

0508

800

●

Item 13 – CAPITAL EXPENDITURES

Line A2 – Capital Expenditures for New and
Used Machinery and Equipment

Capital Expenditures for Depreciable Assets
(New and Used) (Part A on MA-10000(L))
Report all outlays during the year for buildings
and other structures, machinery, and equipment
that are chargeable to the fixed asset account,
and for which depreciation or amortization
reserves are maintained.
INCLUDE
• Capital expenditures (outlays) during the year
that were actually made during the year, not the
final value of equipment put in place or the
buildings completed during the year.
– add the cost of additions completed during
the year to the construction in progress at the
beginning of year to compute capital
expenditures for long-term projects in
progress
• Capital improvements or new additions in
progress in the assets section, as well as the
capital expenditure section

• All production machinery (motors, lathes, punch
presses, etc.) and transportation equipment
(automobiles, trucks, etc.)
• All office equipment and machines; computers;
furniture and fixtures for offices, cafeterias,
dressing rooms; and warehouse equipment
• Replacement as well as additions to new capacity
IF THIS ESTABLISHMENT WAS INVOLVED IN AN
ASSETS LEASING ARRANGEMENT, SEE
INSTRUCTIONS ON PAGE 5.
Part B – Breakdown of Expenditures for
Machinery and Equipment by Type
Line B1 – Automobiles, trucks, etc., for
highway use
INCLUDE

• Purchases of vehicles which are purchased for your
company for highway use

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

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

• The value of any machinery or equipment or
structure transferred to the use of this
establishment by the parent company or one of
its subsidiaries
EXCLUDE
• Tools that are expensed. Report these in item 16
(line A1, Cost of Materials, Parts, etc. on
MA-10000(L))

●

Line A1 – Capital Expenditures for New and
Used Buildings and Other Structures
INCLUDE
• Elevators, blast furnaces, brick kilns, fractionating
towers, shipways and similar structures, as well as
the usual factory office and warehouse type of
buildings
• Equipment that is an integral part of the building or
structure, such as elevators, overhead traveling
cranes, ventilating shafts, and fractionating towers
• Capitalized site improvements, such as roads,
docks, tracks, parking lots, fences, and utilities
EXCLUDE
• The value of land on which the structures stand

MA-10000(I) (10-2-2006)

INCLUDE

• Vehicles acquired under a lease-purchase
agreement
EXCLUDE
• Vehicles leased or vehicles normally designed to
transport materials, property, or equipment on
mining, construction, petroleum development, and
similar projects. These vehicles are of such size or
weight as to be normally restricted by State laws or
regulations from operating on public highways.
Line B2 – Computers and peripheral data
processing equipment
INCLUDE all purchases of computers and related
equipment
Line B3 – All other expenditures for
machinery and equipment

Item 16 – SELECTED EXPENSES
Selected Production Related Costs
(Part A on MA-10000(L))
The delivered cost figures should cover all raw
materials, containers, scrap, supplies, etc., if:
– put into production,
– used as operating supplies, or
– used in repair and maintenance

Page 13

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

• Value of the specific materials used to produce

●

products reported in item 5 , line A, Shipments
and Other Receipts
• Only physical goods used or put into production

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

●

INCLUDE

• Purchases from other companies
• Transfers from other establishments of your

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

Cost of delivery
A carefully prepared estimate of the expected
amount payable for each kind of produce put
into production during a survey year for
cooperatives which have not yet made a final
settlement with the growers
EXCLUDE
Services used or overhead charges such as
advertising, telephone, telegram and cable,
insurance, development and research
Services of engineering, management,
marketing and other professional consultants,
(unless charges for such services are included in
the prices paid for materials)
Overhead items such as depreciation charges
against plant and equipment
Rent and rental allowances
Interest payments, royalties, and patent fees
Materials, supplies, machinery, and equipment
chargeable to fixed asset accounts and used in
the construction of new structures or additions
to your plant, or new machinery and equipment
(include in item 13 , part A)
Cost of products purchased and resold without
further manufacture processing or assembly
(include in item 16 , line A2)

●

Gears
Motors
Hardware
Compressors

CONTAINERS
Pails
Drums and barrels
Tubes
MA-10000(I) (10-2-2006)

Boxes and bags
Crates

Water

INCLUDE
Cost of production

The following list is shown as an example of types of
items which should be included in item 16, line A1

PARTS
Pumps
Wheels
Bearings
Engines

Dunnage

SPECIAL NOTE: For transferred materials from
other establishments of your company, include
their full economic value in line A1 (See definition
of Economic Value on page 5.)

If the establishment produces items
subsequently consumed in further production,
report cost of original materials consumed only.

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

First aid and safety
supplies

FOR MULTIPLE-ESTABLISHMENTS COMPANIES
ONLY

own company (See definition of Economic
Value on page 5.)
• Withdrawals from inventories

MATERIALS
Lumber
Plywood
Paper
Resins
Sulfuric acid
Alcohols
Rubber
Coking coal
Crude petroleum

Cleaning supplies
Stationery and office
supplies

●

●

Line A2 – Cost of Products Brought and Sold
As Such Without Further Processing
Report the cost of all products bought and resold
in the same condition as when purchased and not
made part of another product manufactured by
this establishment. (Total sales value of all
products resold is to be included in 5 , line A and
item 22 , code 9998900.)

●

Page 14

●

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

• Total amount actually paid or payable during
the year for all fuels consumed for heat, power,
or the generation of electricity
• Anthracite and bituminous coal, coke, natural
and manufactured gas, fuel oil, liquefied
petroleum gas, gasoline, and all other fuels
including purchased steam

• Fuels to power onsite trucks, fork lifts, and other
motor vehicles associated with the establishment
EXCLUDE

• Estimated cost of fuels, such as sawdust or blast
furnace gas, produced as a byproduct of your
manufacturing activities
• Cost of fuels when consumed as raw materials
(report these costs in line A1)
Line A4 – Cost of Purchased Electricity
INCLUDE the total amount payable or paid for
electric energy purchased during the year from
other companies or received from other
establishments of your company
EXCLUDE the value of electricity generated and
used at this establishment
Line A5 – Cost of Contract Work Done for
You by Others on Your Material
INCLUDE the total payments made during the year
including freight out and in. Exclude the cost of
materials worked on (report these costs in line A1).

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

●

●

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

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

Part B – Quantity of Electricity
Report all quantities for electricity in thousands of
kilowatthours.

Line C5 – Communications Services

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

INCLUDE the total cost of purchased telephone,
data transmission, telegraph, Internet,
connectivity, FAX, telex, photo transmission,
paging, cellular telephone, on-line access and
related services, etc. actually paid or payable
during the year.

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

●

MA-10000(I) (10-2-2006)

Line C6 – Repair and Maintenance Service for
Buildings and/or Machinery
Report payments made for all maintenance and
repair work on the buildings and equipment of
this establishment.
INCLUDE

• Repairs for painting, roof repairs, replacing
parts, over-hauling of equipment, and other
repairs chargeable as current operating costs.

●

Page 15

Line C6 – Repair and Maintenance Service
for Buildings and/or Machinery –
Continued
INCLUDE

• Cost of repair and maintenance of any leased
property if the establishment assumes the cost
EXCLUDE

• Extensive "repairs" or reconstruction that is
capitalized. Report these as a capital
expenditure in item 13

●

• Costs incurred directly by the establishment in
using its own work force to perform repairs and
maintenance work

• Repairs and maintenance provided by the
building or machinery owner as part of the
rental contract
Line C7 – Water, sewer, refuse removal, and
other utility payments
INCLUDE

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

• Machinery or equipment (reported as capital

●

expenditures in item 13 )

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

MA-10000(I) (10-2-2006)

INCLUDE cost of legal services purchased from
other companies that are paid directly by this
establishment
EXCLUDE salaries paid to employees of this
establishment for legal services
Line C10 – Taxes and License Fees (excluding
income, sales, payroll, and excise
taxes)
Line C11 – All Other Expenses Not Reported
Above

●

Item 22 – DETAIL OF SALES, SHIPMENTS,
RECEIPTS, OR REVENUE
1. General Instructions
A description of the 7-digit Product Class is
provided in Specific Instructions below.
VALUE is defined as net selling value f.o.b. plant
to the customer after discounts and allowances.
EXCLUDE freight charges and excise taxes.
INCLUDE
• Products made elsewhere for this establishment
by others from materials supplied by this
establishment. (Report the cost of these
materials in item 16 , line A5)
• Receipts from products bought and resold
without further processing and reported
separately in Item 22 , code 9998900 and in
item 5 , part A. The cost of such products
should be reported in item 16 , line A2).
If imported products (including products made
by your foreign affiliates) are sold without further
manufacture, processing, or assembly by your
domestic plant, report those products on the line
for "Resales" in item 22 , code 9998900. Do not
include them with specific products made at the
domestic reporting establishment.
We also want to clarify the instructions for
marketing high cost office and production
equipment by leasing them rather than selling
them. If you follow this marketing practice, report
in item 5 the value of goods marketed under a
lease as if you had sold them:
• In item 5 (and also in item 22 ) report as value
of shipments the equivalent market value of the
goods. (The terms of the lease may use the
present discounted value or some other
method.)

●

●

●

●

●

●
●

●

• Do not report any rental receipts from leases
outstanding.

Page 16

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

●

If you cannot locate the description of any
products that you produce, please enter a
description of your products in column (a) and
enter their values in column (c) on the form.
Report separately for each major kind of product.
Please note that some of the preprinted product
classes in Item 22 have an asterisk (*) at the end
of the description. The product classes ending
with an asterisk are "tielines" to the Current
Industrial Reports (CIR). The Annual Survey of
Manufactures (ASM) utilizes the tieline method
for reporting summary information in the ASM
where detailed information is being reported for
the same period in a CIR. In this instance, the
product detail that is collected monthly,
quarterly, or annually in the CIR is not duplicated
in the ASM. Instead, a single (tieline) product
class code is collected in the ASM that
corresponds to the sum of the detail appearing
in the CIR. Value data reported in Item 22 should
be cross-referenced to the data reported on the
CIR questionnaires to verify consistency.
In the prior year column, we also have printed
the data available in our files. These figures may
differ from those actually reported by you
because of changes made by the U.S. Census
Bureau as a result of correspondence with your
company or a comparison with previous data
reported for the establishment. Please review the
previous year figures and make any necessary
corrections.
If you have any questions, please write to:

●

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

●

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

●

U.S. Census Bureau
1201 East Tenth Street
Jeffersonville, IN 47134-0001
or call the number referenced on your report form
or call 1–800–201–4647.

MA-10000(I) (10-2-2006)

Page 17

THE SCOPE OF MANUFACTURING ACTIVITY
Below is a list of manufacturing activities that are inside the scope of the Manufacturing Sector.
Establishments whose activity spans these areas should review their specific section carefully and
note any special product class reporting instructions that may be particular to their products.

AEROSPACE INDUSTRIES (3364)
These instructions recognize that the assignment of product shipment values by the aerospace
industries differs from that followed by most manufacturing industries. Most contracts within the
aerospace industries are variations of "fixed price" or "cost plus." These instructions are designed to
insure that products are reported consistently in item 9 (inventories) and item 22 (product classes).

●

●

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

●

When transferring products to other establishments within your company, the shipping plant
should assign the full economic value of the transferred products, i.e., include all direct costs of
production and a reasonable proportion of all other costs and profits.
APPAREL MANUFACTURERS (3151)
Jobbers and Contractors – Apparel jobbers and contractors, as well as manufacturers,
are in scope of this survey and must report:
1. Jobber – Employs contractors to make apparel from fabrics you supply or making knit apparel
from yarns you supply.
2. Contractor – Makes apparel from fabrics supplied to you by other companies or by other
establishments of your company (multi-establishment company contractor) or knitting apparel
from yarns supplied by others.
3. Manufacturer – Makes apparel from fabrics that you purchase or knits apparel from purchased
yarn. Manufacturers may or may not employ contractors to supplement their labor force.
Reporting of Contract Work
1. Products made for you by others from your materials –
Manufacturers and jobbers should report such products as if they were made in their own
establishment. The cost of materials is reported in item 16 , line A1, the cost of contract work is
reported in item 16 , line A5, and the value of product shipments is reported in item 22 .
2. Products that you made from materials owned by others –
Contractors should report the amount received for "commission or contract receipts."
3. Products made by multi-establishment apparel companies –
If you knit or cut apparel in one plant and sew or finish the garment in another plant, the sewing
or finishing plants should be treated as contractors to the knitting or cutting plant. The contract
plants should report the value of work done during the survey year as "Receipts for work done
for others." The plant in which the garments were knit or cut should report the quantity and
value of the finished garments in item 22 , and the cost of work done by the sewing or finishing
plant in item 16 , line A5.

●

●

●

MA-10000(I) (10-2-2006)

●

Page 18

●

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

●

●

●

BAKERY ACTIVITIES (3118)
"Distribution Points and Relay Stations" of bakeries that are used by processing plants to
facilitate house-to-house delivery in nearby cities should be considered as part of the processing
plant in preparing this report, provided their primary activity is the distribution of goods to
household consumers. Any such location distributing primarily at wholesale (to retail stores, etc.)
should be regarded as manufacturer’s sales branches, which are out of the scope of this survey.
DAIRY ACTIVITIES (3115)
"Dairy Receiving Stations" which do not have bottling or pasteurizing operations but which
receive fluid milk in bulk and ship it, without processing, to bottling or other manufacturing
plants of the same company should report their shipments as "Resales."
Also, those dairy establishments that are engaged in the business of buying bulk fluid milk and
selling it at wholesale, without processing or bottling, should report these sales as "Resales."
"Distribution Points and Relay Stations" of dairies that are used by processing plants to facilitate
house-to-house delivery in nearby cities should be considered as part of the processing plant in
preparing this report, provided their primary activity is the distribution of goods to household
consumers. Any such location distributing primarily at wholesale (to retail stores, etc.) should be
regarded as manufacturer’s sales branches, which are out of the scope of this survey.
GARMENT MANUFACTURERS (3152–3159)
Report value of shipments for garments produced within the 50 states of the United States,
including garments covered under special import category "9802."
Those garments cut in the United States, sent abroad for sewing, and then shipped back into this
country under the provisions of item 9802.00 of the Tariff Schedules of the United States should
be reported in item 22 on the appropriate detailed product line.

●

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

●

●

KNITTING MILLS (3131–3149)
Jobbers and Contractors – Apparel jobbers and contractors, as well as manufacturers,
are inscope of this survey and must report:
1. Jobber – Employs contractors to make apparel from fabrics you supply or making knit apparel
from yarns you supply.
2. Contractor – Makes apparel from fabrics supplied to you by other companies or by other
establishments of your company (multi-establishment company contractor) or knitting apparel
from yarns supplied by others.
3. Manufacturer – Makes apparel from fabrics that you purchase or knits apparel from purchased
yarn. Manufacturers may or may not employ contractors to supplement their labor force.

MA-10000(I) (10-2-2006)

Page 19

Reporting of Contract Work
1. When reporting products made for you by others from your materials –
Manufacturers and jobbers should report such products as if they were made in their own establishment. The cost of materials is reported in item 16 , line A1, the cost of contract work is reported in item
16 , line A5, and the value of product shipments is reported in item 22 .
2. Products that you made from materials owned by others –

●

●

●

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

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

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

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

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SEAFOOD PACKAGING – REPORTING "VALUE OF PRODUCTION" (311711 – 311712)
Please note that for product classes included in the activities listed above, the value of production
rather than the value of shipments is to be reported. The value of production should equal the
selling value f.o.b. plant (after discounts and allowances and excluding freight charges) of all
products made during the survey year whether sold, transferred, added to inventory, or used in
further processing. For products made during the survey year and transferred or held in
inventory at the end of the year, estimate the value on the basis of the average price received for
similar products of the same grades old during the year.
SHIPBUILDING AND REPAIRING (3366)

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

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

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

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