Attachment B - Instructions MA-3000(INST)

INSTRUCTIONS FOR COMPLETING THE MA-3000 FORM
General Information:
• This is an enterprise-based survey.
• Report the manufacturing activity in-scope of the survey for your company for all domestic (U.S.)
operating units. If you need any assistance regarding which establishments to include on this report,
contact our office.
• The industries within scope of the survey are listed in the enclosed Manufacturing Activities List.
• Holding Companies are required to report. Contact our office if you need reporting assistance.
• Exclude data for foreign subsidiaries or manufacturing done abroad.
• Complete the survey, even if your company does not have or maintain unfilled orders (order backlog)
for any manufacturing activity.
• If actual data for sales and/or unfilled orders (order backlog) are unavailable, reasonable estimates
are acceptable.
• Dollars should be reported in ($1,000) thousands; for example report two hundred thousand dollars
($200,000) as 200.
• All data reported should be for calendar year 2019 and 2018.
° If data are available only on the fiscal year basis, indicate the time period covered by the data
submitted.
Selected Manufacturing Activities
• Not all manufacturing NAICS codes are in-scope for this survey.
• Review the Manufacturing Activities List on a 2017 NAICS basis to determine which of your domestic
units to report.
• Review each selected manufacturing activity (industry category) printed in column (a) for accuracy.
• Add in column (a) any manufacturing activity (industry category) not printed in column (a).
• Update any incorrect manufacturing activity (industry category) printed in column (a).
• Include any additional comments in the Remarks section on the back page.

Annual Sales (Report sales net of discounts and allowances):
• Report annual sales for 2019 in column (b) and 2018 in column (d) for the selected manufacturing
activity listed in column (a).
• Report sales for the manufacturing activity, even if your company does not maintain unfilled orders
(order backlog).
Include –
° Sales from U.S. (domestic) manufacturing plants within your company.
° Sales to other companies, individuals, government agencies, and customers in the U.S. and
foreign countries.
Transfers
to other divisions of your company, including sales to foreign subsidiaries.
°
Exclude –
° Sales by foreign subsidiaries or divisions.
° Value of orders which remain unfilled at the end of the year.
° Transfers within divisions.
° Resales (products bought and sold as such).

Form MA-3000(INST) (01-28-2020)

Unfilled Orders (Order Backlog):
• Report the total value of unfilled orders held by the company as of December 31, 2019 in column (c),
and as of December 31, 2018 in column (e).
Include –

° All orders which have not been shipped as of December 31, 2019 and December 31, 2018,
°
°
°
°
°
°
°
°

including any contract adjustments.
• Report "0" for each respective year if all orders had been shipped by December 31.
Orders that have not yet passed through the sales account - future orders or bookings for
for delivery.
Commitments to deliver under long-standing agreements or other formal or informal agreements.
Interdivisional unfilled orders.
Funded orders or portions of orders for which the value of work done has not been reported
as sales.
Net value of contract modifications, additions, and adjustments, including price changes, when the
parties concerned are in substantial agreement.
Orders that are supported by binding legal documents such as signed contracts or letter contracts.
Orders for long-term contracts that are funded. If funded on a flow basis, report only the phase
that is funded.
Cancellations by deducting the value of existing orders.

Exclude –

° Contract options or extensions to existing contracts which have not been exercised by the
customer.
Intradivisional
unfilled orders.
°

Special Instructions for Companies with Long-Term Contracts:
• For fixed price contracts, unfilled orders should reflect the full value of the contract less actual
shipments. Sales should be based on deliveries during calendar year 2019 and 2018 only.
• For cost plus contracts, such as shipbuilding, unfilled orders should reflect the full contract value
less the accumulated value of work done for which progress payments have been received.
• Value of work done during 2019 and 2018 should be included in your annual sales and may be
based on (a) multiplying the estimated percentage of work completed during the year by the contract
price or (b) net billings for work done during the year.
• For defense contracts, unfilled orders should include only those orders, which have been authorized
or funded.
If you have any questions regarding the completion of this form. please call (301) 763-1779.

Form MA-3000(INST) (01-28-2020)

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