Attachment E

2022 Economic Census (Stateside and Island Areas)

Attachment E

OMB: 0607-0998

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 0607-0998 can be found here:

2022-09-12 - No material or nonsubstantive change to a currently approved collection

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Attachment E
Department of Commerce
United States Census Bureau
OMB Information Collection Request
2022 Economic Census
OMB Control Number 0607‐0998
Information Sheets
Information Sheet for Agriculture Sector
Information Sheet for Mining Sector, Quarrying, and Oil and Gas
Extraction
Information Sheet for Transportation and Utilities Sectors
Information Sheet for Utilities Sector Consolidated Questionnaire
Information Sheet for Construction Sector
Information Sheet for Manufacturing Sector
Information Sheet for Wholesale Trade Sector
Information Sheet for Retail Trade Sector
Information Sheet for Transportation and Warehousing Sector
(Enterprise Support)
Information Sheet for Integrated Record Production and
Distribution Consolidated Questionnaire
Information Sheet for Data Processing, Hosting, and Related
Services (Enterprise Support)
Information Sheet for Information Sector
Information Sheet for Motion Picture and Video Production and
Distribution Consolidated Questionnaire
Information Sheet for Telecommunications; Cable and Other
Program Distribution Consolidated Questionnaire
Information Sheet for Finance and Insurance Sector – Banking and
Savings Institutions Consolidated Questionnaire
Information Sheet for Finance and Insurance Sector – Insurance
Carriers Consolidated Questionnaire
Information Sheet for Finance and Insurance Sector
Information Sheet for Real Estate and Rental and Leasing Sector
Information Sheet for Professional, Scientific, and Technical
Services; Education Services; Health Care and Social Assistance;
Arts, Entertainment, and Recreation; and Other Services Sectors
Information Sheet for Professional, Scientific and Technical Services;
Administrative and Support and Waste Management and
Remediation Services; and Other Services Sectors (Enterprise
Support)
Information Sheet for Professional, Scientific and Technical Services;
Administrative and Support and Waste Management and
Remediation Services; Health Care and Social Assistance; Arts,
Entertainment and Recreation; and Other Services Sectors
Information Sheet for Management of Companies and Enterprises
Sector

Information Sheet for Administrative, Support, Waste Management
and Remediation Services
Information Sheet for Accommodation and Food Services Sectors
Information Sheet for Utilities and Transportation and Warehousing
Information Sheet for Construction
Information Sheet for Manufacturing
Information Sheet for Wholesale Trade
Information Sheet for Retail Trade
Information Sheet for Other Services
Information Sheet for Finance, Insurance, Real Estate, and Rental and Leasing
Information Sheet for Accommodation Services
Information Sheet for Report of Organization

2022 Economic Census
Instructions
Agriculture Sector
Path: AG-11500
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
For establishments which generate no receipts, report zero and explain in the remarks section at the end of the
reporting instrument.
Include:
•

Gross receipts from services provided, for the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022.

•

Total value of service contracts.

•

Amounts received for work subcontracted to others and from repair services provided to others.

•

Consulting fees received for counseling and advising clients on aspects of operating businesses.

•

Rental receipts from leasing of vehicles, equipment, instruments, tools, etc., marketed under operating leases.

•

Fair sales value of merchandise marketed in 2022 under capital, finance, or "full-payout" leases.

•

Sales to and receipts from services performed for FOREIGN clients, including parent firms, subsidiaries, and
branches.

•

Market value of compensation received in lieu of cash.

•

Dues and assessments from members and affiliates.

Exclude:
•

Receipts or other taxes (including Hawaii’s General Excise Tax) collected directly from customers and paid
directly to a state, local, or federal tax agency.

•

Rents and receipts from departments or concessions that are operated by others.

•

All cash or noncash subsidies from any agency of local, state, or federal government.

•

Other nonoperating income.

•

Sales of used equipment previously rented or leased to customers.

•

Gross receipts collected on behalf of others.

•

Income from interest, real estate investments, dividends, contributions, and grants.
Page 1

•

Receipts of foreign parent firms and subsidiaries.

ITEM 7: EMPLOYMENT AND PAYROLL
Definitions are the same as those used on the Internal Revenue Service (IRS) Forms 941 and 943, and as described in
Circular E, Employer's Tax Guide.
If employees worked at more than one location, report employment and payroll for employees at the ONE location
where they spent most of their working time.
A. Employment
Include:
•

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return).

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by other companies at the establishment.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s
Employer Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

B. Payroll
Include:
•

Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to
employees during 2022 and reported on IRS Forms 941 or 943 as taxable Medicare Wages and tips (even if
not subject to income or FICA tax).

•

Salaries of officers and executives of a corporation.

•

Salaries of members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return).

•

Employee contributions to qualified pension plans.
Page 2

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer’s cost for payroll taxes, employer paid insurance premiums, pension plans and other employer
paid benefits.

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

Page 3

2022 Economic Census
Instructions
Mining Sector
All Mining Paths:
WHAT IS A MINERAL DOMESTIC REPORTING UNIT?
A mineral domestic reporting unit is a
• representation of all oil and gas field activities in one state or offshore area operated by the
reporting company.
• location where mineral operations are performed.
o It represents a mine, group of wells, preparation plant, or natural gas liquids plant.
(Report all gas processed, products, operating costs, and capital expenditures on a gross
basis of the natural gas liquids plant.)
o It represents a working or group of workings at a given locality in which operations are
conducted as a unit or are unified by common management or joint handling of some
parts of the mining or processing/concentration/preparation process.
▪ Individual shafts, openings, or sites should not necessarily be considered as
individual mines.
▪ Examples of mineral domestic reporting units include:
• mine only (underground, strip-pit, auger, culm-bank, or dredge
operation) (Report open-pit mines separately from underground mines,
whenever possible.)
• mine and processing plant
• mine and preparation plant (plants engaged in milling, washing,
calcining, crushing, classifying, or other types of mineral preparation)
• processing plant only (Report plants engaged solely in treating ores
mined at other locations separately from the mines.)
• mines or sites under exploration, development, or maintenance
• plants under construction
• service for oil and gas fields, primarily performing drilling, exploration and other oil and gas field
support services for operators of oil and gas field properties on a contract or fee basis.
• service for mineral contracting, primarily performing exploration and other mining and
quarrying support services for operators of mineral properties.

Page 1

Offshore Operations:
• Complete a separate questionnaire for offshore exploration, drilling, and production operations
for each of the following areas in which your company had offshore operations:
o Alaska
o Atlantic
o California
o Northern Gulf of Mexico (except Texas and Louisiana)
o Louisiana
o Texas
o Pacific (except Alaska and California)
• An offshore well is one that is bottomed at, or producing from, a point that lies seaward of the
coastline. In general, the term “coastline” means the line of ordinary low water along that
portion of the coast that is in direct contact with the open sea and the line marking the seaward
limit of inland waters.
• State offshore includes the areas extending from the coastline up to 3 geographical miles
distance except for Texas and Florida, which extend 3 marine leagues from the coastline in the
Gulf of Mexico.
• INCLUDE with Alaska, Louisiana, Texas, and California offshore, operations on all those State
offshore leases and all Federal offshore leases defined by the State plane coordinate systems.
• For Florida, both State and Federal offshore areas are differentiated into either Northern Gulf of
Mexico or Atlantic waters.
Alaska Offshore
• Alaska Federal
• Alaska State (including Upper Cook inlet even though these waters ware legally inland)
Atlantic Offshore
• Atlantic Federal
• New Hampshire State
• Maine State
• Massachusetts State
• Connecticut State
• New York State
• New Jersey State
• Delaware State
• Maryland State
• Virginia State
• North Carolina State
• South Carolina State
• Georgia
• Florida State

Page 2

California Offshore
• California Federal areas defined by State plane coordinate system (Channel Islands Zones 6A, B,
C, D, and E)
• California State
Northern Gulf of Mexico Offshore
• Northern Gulf of Mexico Federal Areas defined by the Universal Transverse Mercator
Coordinate System (including areas generally South of the State plane coordinate systems of
Louisiana and Texas)
• Mississippi State
• Alabama State
• Florida State
Louisiana Offshore
• Louisiana Federal areas defined by State plane coordinate system
• Louisiana State
Texas Offshore
• Texas Federal areas defined by State plane coordinate system
• Texas State
Pacific Offshore
• Pacific Federal areas defined by Universal Transverse Mercator Coordinate System
• Oregon State
• Washington State

-Offshore Operations map located at end of documentSeparate questionnaires are required for lease and land acquisitions of mineral rights if they are located
in a county different than any domestic reporting unit operated. Include a designation of the kind of
mineral expected to be produced. Such acquisitions may be included in the questionnaires of the
nearest operating domestic reporting unit if the domestic reporting unit is located in the same county as
the acquisition and produces the same type of mineral.
HOW TO REPORT FOR DOMESTIC REPORTING UNITS WITH NO PRODUCTION
Return a completed questionnaire for each of your company’s mineral domestic reporting units that had
no production during 2022. Enter "0" in Item 22. Report information in the appropriate items, such as
custodial employees, inventories or capital expenditures.

Page 3

WHAT ACTIVITIES SHOULD BE REPORTED?
INCLUDE
•

•

•
•
•
•
•

Activities in one domestic reporting unit or offshore area of concerns that operated wells or
performed oil and gas field work for their own account, such as:
o exploration for oil and gas
o drilling and operation of wells
o repressuring oil and gas fields and separating and emulsion breaking at field tanks
o operations of field dehydration and pressure maintenance plants (apart from natural
gas liquids plants) and lease facilities (gas liftplants, water systems, water flooding, salt
water disposal, etc.)
Receipts for services performed for others, such as:
o exploration for oil and gas
o drilling oil, gas, dry, and service wells
o drilling water wells for oil-field use
o building lease tanks
o running and pulling casing
o cementing and shooting wells
o exploration for minerals and prospect and test drilling
o sinking mine shafts and overburden stripping
o mining metal ores, coal, stone, and other minerals for another’s account, including the
loading of culm-bank material
o pumping and draining mines and quarries
o installing production equipment and offshore platforms
Operations of the natural gas liquids plants
Field dehydration and pressure maintenance plants where the liquid extraction operations are
not conducted
Operations of a mine, pit, or quarry together with its associated tipple, shops, auxiliary units,
yards, breaker, mill, beneficiating, concentration, processing, preparation, or washing plant
(washery), and offices
A mill, beneficiating, processing, preparation, or concentration plant not at the site of the mines
served, or operated under separate management from the mines, together with its associated
shops, yards, auxiliary units, and offices
Other associated activities when carried on at the same domestic reporting unit such as:
o generating energy for oil and gas field use or the mine or plant (include a central power
plant serving two or more mines or mineral domestic reporting units with the one for
which the power plant furnishes the most electric energy)
o maintenance of mine, plant, and equipment
o receiving, shipping, storage, research, record keeping, health, safety, cafeteria, and
other services
o separate stone, sand, and gravel quarrying and crushing operations carried on by a
company whose primary activity is construction

Page 4

EXCLUDE
•
•
•
•
•
•
•
•

Operation of company stores, boardinghouses, bunkhouses, and recreational facilities
Separate sales branches, research laboratories, and general administrative offices (Report these
on the appropriate Census of Business, Census of Manufactures, or central office or auxiliary
questionnaires.)
Operation of pipelines, petroleum refineries, natural gas distribution systems, bulk tank stations,
and filling stations
Production of coal chemicals, coke, fuel briquettes, or packaged fuel (Report such operations on
the appropriate Census of Manufactures questionnaire.)
Sintering plants operated in conjunction with blast furnaces
Recovery of metals through smelting or refining (except for mercury)
Plants primarily producing cement, lime, structural clay or pottery products, or synthetic
abrasives
Construction activities

MULTIPLE DOMESTIC REPORTING UNIT COMPANIES ONLY
If any of the items requested are maintained in your records only at a divisional or company level,
allocate their costs to each domestic reporting unit for which you received this questionnaire. For
further details on selected items, see below:
• ITEM 5: When determining transfer values of products and materials from one domestic
reporting unit to another (interplant transfers), include, in addition to direct costs of production,
a reasonable proportion of "all other costs (company overhead) and profits." The domestic
reporting units receiving such transfers should report them as purchased minerals for
preparation, supplies, fuels, or electric energy at the same value plus cost of freight and other
direct handling charges. (See ITEM 16.)
• ITEM 7: When determining employer’s cost for fringe benefits, you may distribute the total
based on the ratio of the payroll of each domestic reporting unit to the total company payroll
unless you have developed your own method of making such allocations.
• ITEM 9: When determining inventories, assign to each domestic reporting unit those
inventories that the domestic reporting unit is responsible for as if it owned them. INCLUDE
those inventories that are held elsewhere, such as a warehouse operated by your company or a
public warehouse. The inventories of an operating domestic reporting unit held elsewhere
should not be reported on the report of the warehouse where they may be actually stored.
Inventories should not be duplicated on domestic reporting unit questionnaires.
• ITEM 14: When determining rental payments, if this domestic reporting unit maintains a tenant
relationship with the parent company or one of its subsidiaries and pays "rent" for the use of
either its buildings or equipment, exclude the value of this rent from ITEM 14. If this domestic
reporting unit uses buildings or equipment rented directly from other companies, but rental
payments are handled centrally at a company or division level, report the share of overhead
charged to this domestic reporting unit or estimate the share of rental charges appropriate to
the operations of this domestic reporting unit in ITEM 14.

Page 5

•

ITEM 16: When determining selected expenses, if supplies, minerals for processing, fuels, and
electric energy are received from other domestic reporting units of your company, check the
cost against the values reported by the domestic reporting unit transferring the supply (refer to
ITEM 5 instructions). Add freight and other direct handling charges.

ITEM 16: SELECTED EXPENSES
Part A – SELECTED EXTRACTION/MINING/QUARRYING COSTS AND ELECTRICITY
Include:
• All materials received for consumption
• Costs chargeable to the operation whether borne by the operator or some other party holding a
working interest in the property
• Items charged to both the current and capital accounts
• Items consumed during 2022 although purchased earlier
• Gas purchased from other for gas lift
• Natural gas received for processing
• Natural gas liquids received for further processing
• Coal received from other mines for processing
• Minerals received from other mines for preparation
• Supplies consumed for production, drilling, development, exploration, maintenance, and repair
of mine, plant, and equipment, or in-plant construction
• Supplies furnished without charge to contractors or sold to employees for use on the domestic
reporting unit covered by this questionnaire
• Fuels and electric energy consumed, or cost of products resold
• Contract work
Exclude:
• Supplies received during 2022 that were not consumed
• Cost of coal and/or minerals mined and also processed at the domestic reporting unit in 2022
• Services such as advertising, telephone, fax, cable, insurance, development, and research
rendered by other domestic reporting units
• Services of engineering, management, marketing, legal, and other professional consultants, etc.
• Depreciation and depletion charges against plant and equipment
• Rent and rental allowances, interest payments, royalties, and use of patent fees
• Supplies, parts, or machinery produced at this domestic reporting unit
• Extraordinary losses such as fire and flood
• Labor costs of your employees (report these labor costs in Items 7 and 16C, line 1)
• If applicable, a residue gas produced and used for fuel at this domestic reporting unit (Report
this in Item 18.)

Page 6

Line 1 - Cost of Supplies Used, Minerals Received for Preparation, and Purchased Machinery Installed
Include:
The following list is shown only as an example; it should not be considered a complete list.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

absorption oils
bearings
belting and screen cloth
bolts, screws, and nuts
brake blocks and linings
carbon and graphite brushes
cement
chemical reagents
coal spraying oils
dies, jigs, and fixtures
drill bits and accessories
explosives
first aid and safety supplies
floor gratings
forgings and castings
fuses
gears and pinions
grinding balls and rods
hammers
hand tools
hardware
headlights and lamps
industrial diamonds
jacks
lubricating oils
lumber and timber purchased
packaging materials
picks
piling
pipe, pumps, and fittings
plates and sheets
rail and accessories
rods, tubing, and bars
roof bolts
stationary, stamps, and office supplies
track accessories
water purchased
welding rods, electrodes, and acetylene
wire, cable and chain
All new and used equipment, and parts installed whether purchased or received from other
domestic reporting units of your company

Page 7

•
•

Physical goods used or put into production
Gas purchased or rented for gas lift and repressuring

Exclude services used or overhead charges. Report services performed for you by others in Item 16A,
line 5.

Line 5 - Cost of Mineral Contract Work Done for You by Others
Include:
• Total payments made for contract services performed during 2022
• Payments for supplies and equipment furnished by the contractor incidental to the contract
work as well as payments to drilling contractors and subcontractors
• Payments for services of contractors and their labor forces for remedial and maintenance
services, geophysical exploration, and other oil and gas operations
• Payments for services performed in the operation or development of this domestic reporting
unit, such as pumping, tunneling, shaft sinking, stripping, boring test holes, shop work, repair
work, and construction
• An estimate of the value of the service if part of the payment to a contractor was in oil and gas
produced or lease working interest
• An estimate of the value of the service if part of the payment to a contractor or subcontractor
was in material produced
• Payments to contractors who were engaged in mining for your own account
Exclude:
• Payments to miners paid on a per ton, car, yard, or footage basis (include the compensation of
such workers in Item 7B)
• Payments to suppliers who mined for their own account on property owned or leased by them
and who paid royalties either directly or indirectly on the coal mined (Report such payments to
suppliers in Item 16A, line 2, if processing; or in Item 16A, line 1 and Item 17, part A, if the coal
was purchased for processing at the domestic reporting unit)
• Payments to other domestic reporting units for the cost of custom processing of coal mined by
this domestic reporting unit

Page 8

Page 9

2022 Economic Census
Instructions
Transportation and Utilities Sectors
Paths: 22110, 22120, 22130, 48100, 48300, 48400, 48500, 48600, 48700, 48800, 49200, 49300
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
For establishments which generate no revenue, report zero and explain in the remarks section at the end of the
reporting instrument.
Include:
•

Gross revenue from services provided, for the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022.

•

Total value of service contracts.

•

Amounts received for work subcontracted to others and from repair services provided to others.

•

Consulting fees received for counseling and advising clients on aspects of operating businesses.

•

Agency or brokerage commissions and fees for arranging transportation of freight and cargo.

•

Rental revenue from leasing of vehicles, equipment, instruments, tools, etc., marketed under operating leases.

•

Fair sales value of merchandise marketed in 2022 under capital, finance, or "full-payout" leases.

Exclude:
•

Revenue or other taxes (including Hawaii’s General Excise Tax) collected directly from customers and paid
directly to a state, local, or federal tax agency.

•

Rents and revenue from departments or concessions that are operated by others.

•

All cash or noncash subsidies from any agency of local, state, or federal government.

ITEM 7: EMPLOYMENT AND PAYROLL
Definitions are the same as those used on the Internal Revenue Service (IRS) Forms 941 and 944, and as described in
Circular E, Employer's Tax Guide.
If employees worked at more than one location, report employment and payroll for employees at the ONE location
where they spent most of their working time.

Page 1

A. Employment
Include:
•

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return).

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by other companies at the establishment.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s
Employer Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

B. Payroll
Include:
•

•

Salaries of officers and executives of a corporation.

•

Salaries of members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return).

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer’s cost for payroll taxes, employer paid insurance premiums, pension plans and other employer
paid benefits.

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.
Page 2

2022 Economic Census
Instructions
Utilities Sector
Consolidated Reporting Unit Paths
Paths: 2211A, 2202A, 2203A, 2214A, 2215A, 2216A, 2217A, 2218A, 2221A, 2222A, 2212A, 2213A, 2232A, 2233A
DEFINITION OF A CONSOLIDATED REPORTING UNIT
A consolidated reporting unit is the grouping of all the domestic establishments of a company that operate in a
specified industry (major activity) into a single reporting unit. The consolidated reporting unit applies to networked
industries where the production of goods or services cannot be attributed to a single establishment. An establishment is
generally a single physical location. This consolidated reporting instrument should include data for all networked
establishments (locations) operated by this company during 2022.

ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Report total revenue for the company’s United States locations operating in the industry identified in the Industry field
on the Location Information screen of the consolidated reporting instrument.
Revenue should be reported in thousands of dollars.
For companies which generate no revenue, report zero and explain in the remarks section at the end of the reporting
instrument.
Include:
•

Gross revenue from services provided, for the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022.

•

Total value of service contracts.

•

Amounts received for work subcontracted to others and from repair services provided to others.

•

Consulting fees received for counseling and advising clients on aspects of operating businesses.

•

Agency or brokerage commissions and fees for arranging transportation of freight and cargo.

•

Rental revenue from leasing of vehicles, equipment, instruments, tools, etc., marketed under operating leases.

•

Fair sales value of merchandise marketed in 2022 under capital, finance, or "full-payout" leases.

Exclude:
•

Revenue or other taxes (including Hawaii’s General Excise Tax) collected directly from customers and paid
directly to a state, local, or federal tax agency.
Page 1

•

Revenue of departments or concessions that are operated by others.

•

All cash or noncash subsidies from any agency of local, state, or federal government.

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return).

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by others.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s
Employer Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

B. Payroll
Include:
•

•

Salaries of officers and executives of a corporation.

Page 2

•

Salaries of members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return).

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer’s cost for payroll taxes, employer paid insurance premiums, pension plans and other employer
paid benefits.

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by others.

In operation – The establishment was open and actively conducting business on December 31, 2022.

•

Temporarily or seasonally inactive – Although not conducting business at the end of 2022, the
establishment will eventually reopen and conduct business under the same Employer Identification Number
(EIN). Examples include businesses in resort areas that close during the “off-season” or establishments that
temporarily close for remodeling.

Page 3

•

Ceased operation – The establishment has gone out of business or closed and does not plan to reopen.
Provide the month, day, and year that the establishment ceased operation. Complete all items for the
portion of 2022 during which the establishment was in operation.

•

Sold or leased to another operator - The establishment was sold or leased to another company or
organization. Provide the month, day, and year that the change occurred and indicate the name and
address of the new owner or operator. Complete all items for the portion of 2022 prior to the change in
operator.

•

Other - The establishment's operational status at the end of 2022 is not accurately described above. Please
describe the establishment's operational status in the space provided.

B. Additional Locations of Operation
Provide additional establishments not prelisted in item 33A that operate in the industry identified in the Industry field
on the Location Information screen.
If your company operates at locations for which you received separate establishment reporting instrument(s), do not
add them, but rather complete the other reporting instruments(s).
LOCATION INFORMATION - List separately any locations of your company and its subsidiaries that were not included in
item 33A but were in operation and engaged in the industry identified in the Industry field on the Location Information
screen.
EMPLOYMENT AND PAYROLL - Report the number of employees and payroll for each establishment. Do not combine
data for locations. If employees worked at more than one location, report employment and payroll for employees at the
ONE location where they spent most of their working time.
MAJORITY ACTIVITY CODE - Select the two-digit code from the MAJOR ACTIVITY CODES list that best describes the
major activity of each location. Please specify the principal products or services.
FORMER OWNER OR OPERATION INFORMATION - Provide the name and address of previous owner and date of
purchase for each acquired establishment listed.

Page 4

2022 Economic Census
Instructions
Construction Sector
All Construction Paths:

The Construction Sector of the 2022 Economic Census covers domestic operations of
establishments primarily engaged in these broad types of activities:
*BUILDING CONSTRUCTION by general contractors, specialty trade contractors, designbuilders, developers, or construction managers.
*HEAVY CONSTRUCTION includes work on non-building structures, such as highways,
utility related structures, and water projects by general contractors, specialty trade contractors,
design-builders, developers, or construction managers.
*LAND SUBDIVISION represents subdividing and servicing of raw land into lots for sale by a
landowner to a builder.
*SPECIALTY TRADE CONTRACTORS represent specialty trade activities, such as
plumbing, electrical, masonry, carpentry, painting, excavation, flooring, glass, metal, or concrete
work, and other construction activities performed on building and non-building structures.
CONSTRUCTION INCLUDES - (a) new or original construction; (b) additions, alterations,
rehabilitation, remodeling, or reconstruction; and (c) maintenance, repair, or service work.
REPORT DATA AT THE ESTABLISHMENT LEVEL
A construction establishment is a relatively permanent office, or other place of business, where
the usual business activities related to construction are conducted. Generally, a relatively
permanent office is one which has been established for the management of more than one project
or job and which is expected to be maintained on a continuing basis. Establishment activities
include, but are not limited to estimating, bidding, scheduling, purchasing, and supervising of the
actual construction work being done at one or more construction sites. Examples of construction
establishments are –
• the office or branch office of a construction contractor or builder, even if the office is in your
home.
• the office or shop of a special trade contractor who specializes in activities such as plumbing,
painting, carpentry, etc.
• a construction division or subsidiary of a manufacturing, mining, or other business company,
which undertakes construction for the parent company or others.
• a separate legal entity which has been established to carry out a given project, part of a project,
or to undertake a construction project as a joint venture.
1

FOR MULTI-ESTABLISHMENT COMPANIES AND SUBSIDIARIES
If any of the items requested are maintained in records at a divisional or parent company level,
allocate the cost to each construction establishment for which you received a questionnaire. For
example, value of inventories (item 9) and value of building and equipment assets (item 13)
owned by the parent company should be assigned to each establishment that the establishment is
responsible for as if it owned them. In the case of building and equipment, if the establishment is
a tenant or lessee, rental costs in item 14 should be adjusted accordingly. Expenses in item 16C116C11, incurred by the parent on behalf of the establishment should be allocated to each
establishment on an appropriated basis (e.g. the ratio of the payroll of each construction
establishment to the total company payroll or revenues). The costs should not be duplicated on
any establishment reports. Separate reports are required for each establishment.
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Sales, shipments, billings, receipts, or revenue from business operations in foreign
countries or outside the 50 states and the District of Columbia do not report in Item 5.
Include:
• Work on new construction, additions, alterations, reconstruction, maintenance, repairs, and
service work.
• Receipts or billings for construction work under any type of contract – general, special trade,
design-build, construction management, engineer-construct, turnkey, etc.
• Cost of labor, materials, overhead, and normal profit.
• Sales of houses and other buildings you built which were sold during 2022.
• Report the receipts for all other non-construction business activities done by this establishment.

Exclude:
• The cost of land other than site preparation
• The purchase cost or estimated value of raw land from the value of construction work.
• Non-operating income such as interest, dividends, or the sale of fixed assets.
ITEM 7A and 7C: EMPLOYMENT AND PAYROLL
Report the number of employees on the payroll of this establishment during four specific pay
periods including the 12th of March, June, September, and December 2022. Payroll should equal
the taxable Medicare wages and tips reported on the Internal Revenue Service (IRS) Form 941,
Employer’s quarterly Tax Return, and definitions as described in Circular E, Employer’s Tax
Guide. If legal form of organization for this business is corporation, reporting other payroll is
required. If payroll and employment for this EIN are zero, please indicate if EIN is a joint
venture in Item 31, Remarks.
Include:
• All permanent, full-time, or part-time employees.
• Salaried officers and executives of a corporation.
• Employees on paid sick leave, paid holidays, and paid vacations.
• The spread on stock options that are taxable to employee wages.
2

Exclude:
• Subcontractors and their employees.
• Full- or part-time leased employees whose payroll was filed under a Professional Employer
Organization’s Employer Identification Number.
• Temporary staffing obtained from a staffing service.
• Proprietors or partners of an unincorporated company.
ITEM 7B: HOURS WORKED
Report hours worked only for the construction workers reported in Item 7A1.
Include:
• Hours worked during four specific pay periods including the 12th of March, June, September,
and December 2022.
• Overtime hours as actual hours worked not as straight-time equivalent hours.

Exclude:
• Hours paid for vacations, holidays (unless actually worked), or sick leave.
ITEM 9: INVENTORIES OF THIS ESTABLISHMENT AT END OF YEAR
Report the value of all inventories of materials and supplies that are owned by this establishment
or assigned to it at the end of 2022 and 2021 regardless of where the inventories are held. If this
establishment is part of a multi-establishment company, the parent company should assign to
each establishment those inventories that the establishment is responsible for as if it owned them
and this establishment should include the value of inventories in this report. Inventories should
not be duplicated on any establishment reports. Report inventories using current cost (if using
LIFO method of evaluation, adjust to obtain FIFO or current cost).
ITEM 13: ASSETS, CAPITAL EXPENDITURES, RETIREMENTS, AND
DEPRECIATION
Item 13A. Depreciable assets are the buildings, structures, machinery, and equipment owned by
this establishment or its parent for which depreciation accounts are ordinarily maintained. If this
establishment is part of a multi-establishment company, the parent company should assign to
each establishment building and equipment that the establishment is responsible for as if it
owned them. This establishment should include these as part of its beginning balances, additions,
and disposals as appropriate as well as the allocation of related depreciation expenses. For
example, if this establishment maintained a tenant relationship with the parent company or a
subsidiary, and paid “rent” for the use of either buildings or equipment, do not report the value of
this “rent”. Instead, in item 13A report the gross value of the assets made available to this
establishment as a result of this “rental” agreement as if the establishment owned them.
Include:
• Assets acquired through capital leases. If any building or equipment has been acquired under a
capital leasing arrangement that meets the criteria set down by the Financial Accounting
3

Standards Board (FASB), please report the original cost or market value as a fixed asset and as a
capital expenditure if acquired in 2022. If the lease qualifies as an operating lease, do not include
the value of the building and equipment as a fixed asset or capital expenditure.
• Assets acquired or produced to be leased to others as the lessor under an operating lease.
• Capital expenditures for construction in progress incurred in prior periods. Report current
capital expenditures in Item 13B even if not completed and operational.
Exclude:
• The cost of land, also INCLUDE the value of land development.
• Assets leased to others under capital lease arrangements.
Item 13B, Capital expenditures include current expenditures for property, equipment, and capital
improvements that were or will be chargeable to the fixed asset accounts and for which
depreciation accounts are ordinarily maintained. Additions to construction-in-progress for
company owned projects lasting more than one year that will be added, as depreciable assets
should be reported currently rather than once the project has been completed and is in use.
Include the cost of capital improvements that were made during 2022 which increased the value
of property or adapted it for another use. Capital expenditures for leasehold improvements (made
to property leased from others) are also included. Include the value of depreciable assets
acquired through mergers and acquisitions.
Item 13C, Gross value of depreciable assets sold, retired, lost, or otherwise disposed of should
also include acquisition cost of transfers or depreciable assets to assets held for sale and
reductions in value due to impairment.
ITEM 14: RENTAL PAYMENTS
If this establishment is part of a multi-establishment company or a subsidiary rented property for
the use of this establishment and paid the rent, the rent should be reported in item 14 as if the
establishment paid it. However, if this establishment rented buildings or equipment from the
parent or affiliate as a tenant, then the value of assets should be reported in item 13. Exclude
capital leases (leases with a contract to own at the end of the lease) as well as rentals of assets
owned by parent reported in item 13.
ITEM 16: SELECTED EXPENSES
This section is intended to complete a comprehensive reporting of operating costs and expenses
incurred by this establishment not already identified for collection on the instrument. Certain
costs of construction and expenses were already collected in item 7, item 13, and item 14 on the
instrument.
ITEM 16A, LINE 1. COST OF MATERIALS, PARTS, AND SUPPLIES
Report job-site, general office, and all other material, part, and supply costs relating to the
construction and other business activities of this establishment.
Include:
• Equipment purchased by this establishment that was installed in a building as an integral part of
its structure, such as elevators, heating and air conditioning equipment, etc.
• Costs after discounts for the materials, parts, and supplies that were purchased by this
establishment or obtained from other establishments of your company.
4

• Freight and other direct charges for the materials, parts, and supplies used in 2022.
• Expendable tools that were charged to current accounts in 2022.
ITEM 16A, LINE 2. COST OF CONSTRUCTION WORK SUBCONTRACTED OUT
Include your payments to subcontractors for construction work.
Exclude the cost of non-construction work subcontracted out unless it is incidental to the primary
construction activities of the subcontractor. Services such as abatement, refuse removal, design
work or surveying should be reported in 16C.
ITEM 16B, Normal depreciation charges for the year relating to the assets allocated to the
reporting establishment by a parent or affiliate
ITEM 16C, OTHER OPERATING EXPENSES
Include costs for each of these goods and services purchased from other companies that are paid
directly or incurred by a parent or affiliate for this establishment and have not been reported
elsewhere in the form.
Exclude:
• Salaries paid to employees of this establishment for any professional and/or technical services.
These
should be reported in item 7.
• Materials, parts, and supplies used for repairs and maintenance performed by this firm’s
employees.
• Lease and rental payments for equipment, building, other structure, or land by this
establishment and reported item 14, Rental Payments.
• Cost of construction activities subcontracted to others and reported in item 16A, line 2.
• Cost of any utility payments if payments are included
in a lease or rental payment and reported in item 14 or energy reported in item 16A, line 3.
• Income taxes, purchases of merchandise for resale, bad debts, impairment charges, interest and
other non-operating expenses.
ITEM 22: DETAILS OF SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include all sales, shipments, receipts, revenue, or value of business done reported in Item 5,
SALES, SHIPMENTS, RECEIPTS, OR REVENUE broken out in details. Show dollars received
by types of buildings, structures, or facilities constructed or worked on by construction
establishments in the reporting year in which establishments received construction and nonconstruction receipts for activities, products, services only. This question requests that the
amount reported in Item 5, be broken down by type of construction and non-construction
activities for the dollar value reported in Item 5. Pick the appropriate construction projects and
5

non-construction activities and report the specific dollar amount for each applicable type of
construction and non-construction activities done by the establishment for the reporting period of
2022.
For example,
If establishment has amount of $125,000 total receipts for item 5, SALES, SHIPMENTS,
RECEIPTS, OR REVENUE, where total amount is broken out as construction activities of
$75,000 receipts for new detached single-family houses, $20,000 receipts for additions,
alterations, and reconstruction for attached single-family houses, and $5,000 receipts for
maintenance and repair work for attached single-family houses, with the remaining nonconstruction activity of $25,000 receipts for snow plowing service, report dollar values by the
various receipt details. You would allocate each dollar you reported for construction receipts into
the appropriate product category according to the categories: new constructions; construction
services for new building or structures; construction service for additions, alterations, and
reconstruction; and construction services for maintenance and repair work. You would also
report the non-construction activity of snow plowing into the appropriate non-construction
product category.
For the example explained above, you would report the $75,000 as constructions for new
detached single-family houses, the $20,000 as construction services for additions, alterations,
and reconstruction, and the $5,000 as construction services for maintenance and repair work.
Then report the remaining $25,000 as snow plowing service, a non-construction activity.
If you worked on more than one type of building or structure in a multipurpose complex, report
separately for each building or type of structure. However, if you worked on a building that had
more than one purpose, i.e., office, residential, or commercial, classify this building by its major
purpose. If you worked on combined sewer-water-storm drain projects, report each separately if
estimates can be made. If not, report the entire project under the major purpose. If you were
involved in concrete work, excavating or earthmoving work, report separately the type of
buildings or structures for which the work was done.
New Constructions
-include all components of the entire original building or structure. Land development work on
the site and demolition of existing structures are included with new constructions.
Construction services for new building or structures
-include separate components of the original building or structure, such as electric work,
painting, plumbing, etc.
Construction services for additions, renovations, and alterations to buildings or structures
-include construction work which adds to the value of useful life of an existing building or
structure, or which adapts a building or structure to a new or different use. Included are “major
replacements” of building systems such as the installation of a new roof or heating system, and
the resurfacing of streets or highways. Exclude activities such as the repair of a hole in a roof or
the routine patching of highways and streets, which are classified as “maintenance and repair
work”.
Construction services for maintenance and repair of buildings or structures
6

-include incidental construction work that keeps a property in ordinary working condition.
Exclude trash and snow removal, lawn maintenance, and janitorial services.
ITEM 23A: KIND OF BUSINESS ACTIVITIES
Kind of business activities reported in item 23 should be consistent with item 5 and also item 22
data reported. The sum of the all the percentages reported in item 23 should sum to 100%, and
the details dollar amounts allocated for construction activities in item 22, should equal the
percentage amount obtained for item 23A, when the total dollar value of construction activities
in item 5 and item 22 is divided by the total amount reported in item 5.
For example,
if you reported $75,000 in item 22 for construction activities dollar value and $100,000 in item 5
total dollar value, then the sum of the percentages reported in item 23A should equal 75%. Then
sum of the percentages reported in 23B for other business activities should equal the percent
obtained when the dollar value $25,000 for non-construction activities in item 22 is divided by
that of item 5 total dollar value, then the sum of the entries in 23B should equal 25%.
ITEM 23A: CONSTRUCTION WORK ACTIVITIES
Report only the main activities for which you were contracted. Work which was incidental to the
primary activities of jobs should not be reported separately.
For example,
If you were contracted to design and build, do not separate out the design part from the
construction work.
In Item 23A. CONSTRUCTION WORK ACTIVITIES report only the main activities for
which you were contracted. Work which was incidental to the primary activities of jobs should
not be reported separately.
For example,
•If you were contracted to design and build, do not separate out the design part from the
construction work.
•If you were contracted to shingle a roof, do not separate out incidental gutter and downspout
installation.
•If you were working as a general contractor, do not separate out carpentry work, excavation
work, etc.
•If this establishment engaged in construction activities that are not listed on the form, please
enter a description of the construction activity in the “Other kinds of construction” write-in box,
along with a percentage of the total value of business for that specified activity.
ITEM 23B: OTHER BUSINESS ACTIVITIES
Report any non-construction activities. If the activity is not listed on the form, please enter a
description of the non-construction activity in the “Other business activities” write-in box, along
with a percentage of the value of total business for that specified activity.
ITEM 28A SPECIAL ITEMS: OWNERSHIP OF CONSTRUCTION PROJECTS
Work on interstate highways should be reported as state-owned construction

2022 Economic Census
Instructions
Manufacturing Sector
All Manufacturing Paths:
Every five years, the U.S. Census Bureau collects extensive statistics about businesses that are essential to
understanding the American economy. This official count, better known as the Economic Census, serves as the
foundation for the measurement of U.S. businesses and their economic impact. As part of the Census Bureau’s
mission to provide timely information on the health of the U.S. economy, this “business” census serves as the
most extensive collection of data related to business activity. Nearly 4 million business locations, large,
medium, and small, covering most industries and all geographic areas of the United States will receive surveys
tailored to their primary business activity.
Before submitting your completed report, review all figures for consistency, and retain a copy for your records.
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 Part 1, General
Instructions.
Manufacturing activity involves the mechanical, physical, or chemical transformation of
materials, substances, or components into new products.
The assembling of component parts of manufactured products is considered manufacturing, except in
cases where the activity is appropriately classified in Sector 23, Construction. Further clarification is
provided in Part 1, Section B.

Report separate data for each establishment.

Page 1

TABLE OF CONTENTS

Part 1 - GENERAL INSTRUCTIONS
A.
B.
C.
D.
E.
F.

Who should report
Manufacturing activities
Economic value
Reporting period
Special reporting instructions for establishments in ownership changes
Establishments involved in asset leasing arrangements

Part 2 - DETAILED INSTRUCTIONS FOR SELECTED ITEMS ON THE FORM

ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
ITEM 7: EMPLOYMENT AND PAYROLL
ITEM 9: VALUE OF INVENTORIES
ITEM 10: INVENTORIES BY VALUATION METHOD
ITEM 13: ASSETS, CAPITAL EXPENDITURES AND RETIREMENTS
ITEM 14: RENTAL PAYMENTS
ITEM 16: SELECTED EXPENSES
ITEM 22: DETAIL OF SALES, SHIPMENTS, RECEIPTS, OR REVENUE

Page 2

Part 1 - GENERAL INSTRUCTIONS
The purpose of these instructions is to assist you in the completion of the 2022 Economic Census of
Manufactures.
Report all value figures in thousands of dollars, electricity quantity figures in thousands of kilowatt-hours, and
the number of employee(s) unrounded for the manufacturing establishment.
When actual book figures cannot be provided, reasonable amounts of
estimating or prorating are acceptable.
Special instructions pertaining to companies with two or more manufacturing plants are preceded by the
statement - FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY and are presented in italics. If your
company consists of a single establishment; you may ignore the multi-establishment instructions.

A. Who Should Report
The Economic Census of Manufactures is conducted under an Act of Congress (Title 13, United States Code)
which requires that a report be filed by every manufacturer who receives a report form.
If an establishment that is not in operation receives a report form, submit the form with a notation of its
condition in Item 3, Operational Status. If the establishment had custodial employees, capital expenditures,
inventories, or any shipments from inventories, these should be reported in their proper sections.
Separate reports are required for each manufacturing establishment (plant). An establishment is a single
physical location where manufacturing is performed. If your company operates at different physical locations,
even if they are producing the same line of goods, a separate report must be filed for each location.
If your company operates in two or more distinct lines of manufacturing at the same location, a separate
report must be filed for each activity.
B. Manufacturing Activities
Report all activities (manufacturing, fabricating, processing, and assembling) conducted within the
establishment.
INCLUDE:
• Maintenance of plant and equipment
• Receiving and shipping activities
• Warehousing and storage
• Research
• Recordkeeping
• Health and safety

Page 3

• Cafeteria (without seating) and other services unless operated as separate establishments
EXCLUDE:
• Sales branches and sales offices
• Research laboratories
• Retail stores
• Mining activities and general administrative offices

The Manufacturing Sector also includes establishments engaged in the following activities:
• Apparel jobbing and contracting
• Assembling from purchased components
• Commission processing of materials owned by others
• Job casting, stamping, and machining
• Lapidary work
• Machine shops, including those operating on a job-order basis
• Manufacturing and delivering ready-mixed concrete
• Milk pasteurizing and bottling
• Plating, galvanizing, polishing, etc., of materials owned by others
• Poultry dressing
• Printing books, periodicals, etc.
• Repair of ships
• Research and development, engineering and other services directly related to aerospace industries
• Sawmills
• Seafoods, fresh-packaged or frozen
• Wood preserving
Descriptions of some of these activities are provided in Item 22 of the DETAILED INSTRUCTIONS.

C. Economic Value
FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY
One of the important statistical measures of manufacturing activity is "value added by manufacture" which is derived by
the U.S. Census Bureau from the figures reported for value of shipments, cost of materials, and inventories.
In order for statistics on value added and other subjects to be comparable from industry to industry, it is necessary that
the operations of each establishment of a multiple-establishment organization be reported as though the establishment
was a separate "economic" unit. This means that the value of interplant transfers
and the cost of transferred materials within a company should include, in addition to direct costs of production, a
reasonable proportion of "all other costs (including company overhead) and profits.”
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, Shipments and Other
Receipts; Item 9, Value of Inventories; and Item 16, line A, Selected Production Related Costs.)

Page 4

D. Reporting Period
Report data for the calendar year. If calendar year figures are not available, reasonable estimates will be
accepted. Indicate in Item 31, Remarks, the exact dates covered.
If an establishment began to operate or ceased to operate during 2022, 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 that part of the year that your company operated the
establishment. Report in Item 3 the appropriate information on changes in operator or operational status.
See part E for additional instructions.

E. Special Reporting Instructions for Establishments that Changed Ownership
The establishment may have been purchased singly or as part of a parent company which was acquired by or
merged with another company. Please make certain that the date of the change in ownership is recorded in
Item 3, Operational Status.

If you are filing for only part of the year, report as follows:
1. REPORT FOR THE OWNER WHO SOLD THE ESTABLISHMENT - Report values that occurred in the current
year prior to the sale.
2. REPORT FOR THE BUYER - Report values that occurred after the original purchase of the entire plant.

F. Establishments Involved with Asset Leasing Arrangements
If any building or equipment has been acquired in 2022 under a capital lease, please report the cost (at the
market value) as a capital expenditure in Item 13. Do not report the periodic payments made to the lessor. If
the lease qualifies as an operating lease, do not include the value of the building and equipment as capital
expenditures. Also, do not report the periodic payments made to the producer or the lessor as capital
expenditures.

Part 2 – DETAILED INSTRUCTIONS FOR SELECTED ITEMS
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Line A – Total Value of Products Shipped and Other Receipts
Report the total value of products shipped, including interplant transfers, exports, and other receipts.
The value in Item 5, line A should be the same as the total value reported in Item 22.

Page 5

Line B – 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
Extranet
Other online systems

ITEM 7: EMPLOYMENT AND PAYROLL
EXCLUDE:
•

Agricultural workers or fishing crews from the following types of food processing establishments:
– sugar mills which are part of sugar plantations
– fruit or vegetable canning or freezing plants with farms associated with their operations
– fish canning, freezing, or packaging plants with fishing operations associated with the plant

Payroll Before Deductions (Exclude employer-paid annual cost for fringe benefits.)
INCLUDE:
•

Withholding taxes, union dues, and savings bonds
• In gross earnings: commissions, dismissal pay, paid bonuses, and the cash equivalent of compensation
paid in kind
• Paid holiday, personal, funeral, jury-duty, military, and family leave
• Nonproduction bonuses
• Cash profit-sharing
• Employee recognition
• End-of-year
• Holiday
• Payment in lieu of benefits
• Referral
• Other

Page 6

Line E – Employer-Paid Annual Cost for Fringe Benefits
INCLUDE:
•

Pretax benefits
o Health savings accounts
o Section 125 “cafeteria” benefits:
▪ Flexible benefits
▪ Dependent care reimbursement accounts
▪ Health-care reimbursement accounts
o Cash or deferred arrangements without employer contributions

ITEMS 9 and 10: INVENTORIES
In reporting value of inventories for inventories valued by Last-In, First-Out (LIFO), use the value of the
inventories before calculations to determine LIFO value and LIFO reserve. The LIFO reserve (if any) is to be
reported separately in Item 10, line C.
Note that the LIFO reserve is the difference between the current cost (e.g., First-In, First-Out (FIFO)) of
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.
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.
ITEM 13 – ASSETS, CAPITAL EXPENDITURES, AND RETIREMENTS
Line A – Gross Value of Depreciable Assets (acquisition cost)
Make certain that assets at the beginning of the year plus capital expenditures, less retirements, equals
assets at the end of the year. If this is not the case, explain in Item 31, Remarks.
INCLUDE:
•
•
•

Improvements and new construction in progress, but not completed at year-end. Include
these items in fixed assets at a value equal to the cumulative expenditures to the end of the
year. This procedure should be followed even though the asset is not in use and is not yet
being depreciated.
Used buildings, machinery, and equipment at their purchase value
Equipment or other assets transferred to this establishment from other parts of your
company at their transfer value as carried on the books of the company

FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY
If the establishment maintains a tenant relationship with the parent company or one of its subsidiaries and
pays "rent" for the use of either plant or equipment, report the gross value of the assets made available to
the establishment as if the establishment owned them. (See instructions for Item 14. In Item 14, DO NOT
report rent paid to the parent or subsidiary for assets reported in Item 13).
Line B – Capital Expenditures for Depreciable Assets in 2022 (New and Used)
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

Page 7

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
o Add the cost of additions completed during the year to the construction in progress at the
beginning of they 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 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.

Line B1 – 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
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

Line B2 – Capital Expenditures for Machinery and Equipment (New and Used)
INCLUDE:
•
•
•

All production machinery (motors, lathes, punch presses, etc.) and transportation equipment
(automobiles, trucks, etc.)
All office equipment and machines; computers; furniture and fixtures for offices, cafeterias, dressing
rooms; and warehouse equipment
Replacements as well as additions to new capacity

Page 8

IF THIS ESTABLISHMENT WAS INVOLVED IN AN ASSET LEASING ARRANGEMENT, SEE PART 1 – GENERAL
INSTRUCTIONS, SECTION F.

Line B2a – Automobiles, trucks, etc., for highway use
INCLUDE:
•

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

•

Vehicles acquired under a lease-purchase agreement

EXCLUDE:
•

Off-highway 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 B2b – Computers and peripheral data processing equipment
INCLUDE:
• Purchases of computers and related equipment
Line C – Gross Value of Depreciable Assets Sold Retired, Scrapped, Destroyed, etc.
Report the gross value of assets sold, retired, scrapped, destroyed, etc., during the year. Include the
retirements of any equipment or structures owned by the parent company that the establishment uses
as if it were a tenant. Also, include these assets in the value of assets in place at the beginning of the
year (Item 13, line A).

ITEM 14: RENTAL PAYMENTS
INCLUDE:
•
•

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

FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY
EXCLUDE rental payments made by this 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. Report the value

Page 9

of these depreciable assets as if they were owned by this establishment. Any capital expenditures made to
acquire them or any depreciation charges against them should be included in the proper section.
If this establishment uses buildings or equipment leased from other companies, but the rental payments are
not made directly from this 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
If this establishment has products made elsewhere under contract and supplies the materials, report the cost of
these materials.
INCLUDE:
•
•
•
•

Value of the specific materials used to produce products reported in Item 5, line A
Only physical goods used or put into production
Total cost of the materials actually consumed or put in production during the year
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.

EXCLUDE:
•
•
•

Purchases from other companies
Transfers from other establishments of your own company
Withdrawals from inventories

FOR MULTIPLE-ESTABLISHMENT COMPANIES ONLY
SPECIAL NOTE: For transferred materials from other establishments of your company, include their full
economic value in line A1.
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:

Page 10

•
•
•
•
•
•

•

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)
Cost of products purchased and resold without further Manufacturing processing or assembly (include
in Item 16, line A2)

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 onsite trucks, forklifts, 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 in line A1)

Line A5 – Cost of Purchased Electricity
INCLUDE:
•

Total amount payable or paid for electric energy purchased during the year from other companies or
received from other establishments of your company

EXCLUDE:
•

Value of electricity generated and used at this establishment

Page 11

Line B2 – Generated Electricity
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 line A4.

Line B3 – Electricity sold or transferred to other establishments
•

Enter the quantity of electric energy, also included in lines B1 and/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.

Page 12

Appendix: Special Instructions for Select Industries:
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 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 ensure that products are
reported consistently in Item 9 or Item 22.
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, lineA1.
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.

Page 13

YARN, TEXTILE and APPAREL MANUFACTURERS (313-315)
Jobbers and contractors, as well as manufacturers, are in scope of this survey and must report.
1. Jobber – You employ contractors to make products from fibers 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 is reported in Item 16, line A1, the cost of contract work is
reported in Item 16, line A3, and the value of the value of product shipments is reported in Item 22.
Products that you made from materials owned by others •

Contractors should report the amount received for work done on the appropriate Contract
Manufacturing lines.
Products made by multi-establishment 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 on the appropriate
Contract Manufacturing lines.

•

The plant in which the garments were knit or cut should report the value of the finished garments in
Item 22 and the cost of work done by the sewing or finishing plant in Item 16, line A3.
If your company has a central office or plant that purchases and maintains ownership of materials (yarn,
fabrics, etc.) but ships those materials to other plants within your company to be knit or cut into garments, the
central office or plant that owns the materials should report the cost of materials in Item 16, line A1, the cost
of contract work in Item 16, line A3, and the value of shipments in Item 22. The contractor plants that receive
the materials to be knit or cut into garments should report the value of work done on the appropriate Contract
Manufacturing lines.

Page 14

GARMENT MANUFACTURERS COVERED UNDER SPECIAL IMPORT CATEGORY “9802” (3152-3159)
Report value of shipments for garments produced within the 50 states of the United States, including garments
covered under special import category “9802.”
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 in Item 22 on the
appropriate Wholesaling product lines. 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 in the
appropriate Wholesaling product lines.
LIQUOR DISTILLING – REPORTING "VALUE OF PRODUCTION" (31214)
Please note that for products included in the liquor distilling activities, 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.
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.

MEAT PROCESSORS (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 Wholesaling product lines.
PRINTING AND RELATED TRADES (3231)
Printing as well as related pre- and post-press services such as platemaking, image setting, color
separations, binding, and other post-press work are included in the scope of the manufacturing sector.
Revenue for such work should be reported in Item 22 under the appropriate description(s).
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 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.

Page 15

SEAFOOD PACKAGING – REPORTING “VALUE OF PRODUCTION” (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.
SHIPBUILDING AND REPAIRING (3366)
Report in 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 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 process inventories (Item 9, line B).
Repair work done on ships, including conversions and reconversions – Report in Item 22 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.
TOBACCO PRODUCTS (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 packed. Include the value of green leaf redried,
packed, and stored in the establishment.

Page 16

2022 Economic Census
Instructions
Wholesale Trade Sector
All Wholesale Paths:
DEFINITION OF WHOLESALE TRADE
The 2022 Economic Census covering the Wholesale Trade sector includes establishments primarily
engaged in selling or arranging the purchase or sale of (a) goods for resale, (b) capital or durable
nonconsumer goods, and (c) raw and intermediate materials and supplies used in production.
Most wholesale establishments exhibit the following characteristics:
• Wholesalers sell merchandise to other businesses.
• Wholesalers normally operate from a warehouse or office. These warehouses and offices are
characterized by having little or no display of merchandise. In addition, neither the design nor
the location of the premises is intended to solicit walk-in traffic.
• Wholesalers do not normally use advertising directed to the general public. Customers are
generally reached initially via telephone, in-person marketing, or by specialized advertising that
may include Internet and other electronic means.
If an establishment is NOT engaged in this kind of business, search for its business or activity in Item 4A
and COMPLETE the survey as accurately as possible.
DEFINITION OF ESTABLISHMENT
An establishment is generally a single physical location where business is conducted or where services or
industrial operations are performed.
ITEM 4A: PRIMARY BUSINESS OR ACTIVITY
Choose the ONE option that best describes this establishment's primary kind of business or activity in
2022. If none of the provided options seem appropriate, select "Other primary business or activity",
select a sector, and provide a specific description of this establishment's primary business activity.
Search for, and then select, the description that most closely matches this establishment's primary kind
of business or activity.

Page 1

ITEM 4B: TYPE OF OPERATION
Choose the ONE option that best describes this establishment’s primary type of operation in 2022.
Merchant wholesaler — A company or establishment engaged in buying merchandise on its own
account produced by other firms and selling the goods using the wholesale method.
• Importer — Purchasing and selling foreign-made merchandise that does not bear the importer’s
own brand name for delivery in the United States or its Foreign Trade Zones.
• Exporter — Purchasing goods in the United States from unrelated firms and selling them for
delivery outside the United States, excluding grain elevators.
• Farm products assembler — Surveys WH-42443, WH-42444, WH-42446, WH-42447, WH-42448,
WH-42451, WH-42452, WH-42459, WH-42491, and WH-42493 only — A firm or establishment,
except a grain elevator, purchasing farm products directly from farmers.
• Country grain elevator — Surveys WH-42451, WH-42452, WH-42459, and WH-42491 only —
Grain elevator receiving grain directly from farmers.
• Terminal grain elevator — Surveys WH-42451, WH-42452, WH-42459, and WH-42491 only —
Grain elevator receiving grain from sources other than directly from farmers.
• Merchant wholesale distributor or jobber — Buying merchandise from unrelated domestic
manufacturers and selling the goods to customers in the United States or its Foreign Trade
Zones.
• Own-brand importer and marketer — A company or establishment that deals primarily or
exclusively in the parent company’s own branded products manufactured outside the United
States. The products are either imported into the United States and then sold, or they are sold
and then drop-shipped directly from a foreign location to the customer in the United States or
its Foreign Trade Zones. (Note: When the products are drop-shipped from a foreign location, the
customer will have already taken title to the goods before they enter the United States or its
Foreign Trade Zones.)
Manufacturers’ sales branch or office — An establishment owned by a firm or corporately affiliated
with a manufacturer primarily engaged in selling goods mined or manufactured by the parent in the
United States or its Foreign Trade Zones.
Agent, broker, or commission merchant — A company or establishment primarily engaged in buying
and selling merchandise on a commission, brokerage, or agency basis for others, rather than dealing
primarily on its own account.
• Manufacturers’ representative or agent — Selling merchandise on a commission basis for a
limited number of manufacturers on a continuing agency basis.
• Auction company — Selling merchandise for the account of others at wholesale from a
permanent location by the auction method.
• Broker, representing buyers and sellers — Buying and selling merchandise on a brokerage basis
for others in the United States market, but not receiving goods on consignment.
• Commission merchant — Receiving goods on consignment and selling them on a commission
basis in the United States market.
• Import agent — Representing, on an agency basis, domestic firms selling foreign merchandise
for delivery inside the United States or its possessions and collecting a commission for the sale
of goods.

Page 2

•

Export agent — Representing, on an agency basis, domestic firms selling United States
merchandise for delivery outside the United States or its possessions and collecting a
commission for the sale of goods.

Electronic market — Business-to-business marketplace that facilitates the sale of goods via the Internet
or other electronic means, and operates on a commission or fee basis.
Other type of operation — Please describe the type of operation in the space provided.
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
A. Report total sales of merchandise and other operating receipts in thousands of dollars for the
calendar year 2022.
Include:
• Cash and credit sales of merchandise, whether or not payment was received in 2022.
• Shipping and handling receipts collected from customers.
• Receipts for delivery, installation, maintenance, repair, alteration, storage, and other services
provided in 2022, whether or not payment was received in 2022.
• The gross selling value of goods that this establishment sold or purchased on a commission,
brokerage, consignment, or agency basis for others.
• The actual value of trade-ins taken as partial payment for other merchandise.
• Sales to foreign subsidiaries and affiliates and to the establishment’s Foreign Sales Corporations
(FSCs).
• Receipts from the rental and leasing of merchandise.
• Excise taxes (such as those on gasoline, liquor, and tobacco) which are paid by the manufacturer
and are included in the cost of goods purchased.
• Liquor and tobacco tax stamps, taxes, and licenses sold.
• Fees received for arranging the foreign sale of goods which never entered the United States or
its Foreign Trade Zones.
• The value of transfers (billings) to the firm’s own retail service stations, retail fuel oil dealers,
and retail liquefied petroleum (LP) gas dealers.
• The value of transfers (billings) of farm products to other establishments in the company.
Exclude:
• Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers
and paid directly to a federal, state, or local tax agency.
• Receipts from carrying and other credit charges.
• Nonoperating income from sources such as investments, rental or sale of real estate, and
interest.
• Commissions received for selling and buying goods.
• Foreign sales of products that are not owned by establishments in the United States.
• Refunds or allowances for returned merchandise.
• Transfers (billings) to other establishments in the company, except those to the firm’s own retail
service stations, retail fuel oil dealers, and retail liquefied petroleum (LP) gas dealers and those
made by establishments selling farm products.
• Sales of petroleum products to other bulk facilities in the company.
Page 3

B. Answer "Yes" if this establishment earned a commission or brokerage fee for transactions negotiated
for others.
C. Report the market value of products bought or sold by others on which the establishment earned a
commission or fee.
If actual sales are unavailable from firm records, estimate the value by dividing actual commissions
received by the average percentage charged for sales activity.
For example, if commissions received totaled $200,000 and the average commission is estimated as 5
percent, then the gross selling value is $4,000,000 ($200,000/.05).
G. E-commerce sales and operating receipts are sales of goods and services where an order is placed by
the buyer, or price and terms of sale are negotiated, over an Internet, mobile device, extranet,
Electronic Data Interchange (EDI) network, electronic mail, or other online system/application. Payment
may or may not be made online.
ITEM 7: EMPLOYMENT AND PAYROLL
Definitions are the same as those used on the IRS Forms 941 and 944, and as described in Circular E,
Employer's Tax Guide.
If employees worked at more than one location, report employment and payroll for employees at the
ONE location where they spent most of their working time.
A. Employment
Include:
• All full- and part-time employees on the payroll during the pay period including March 12, 2022.
• Salaried officers and executives of a corporation.
• Salaried members of a professional service organization or association (operating under state
professional corporation statutes and filing a federal corporate income tax return).
• Employees on paid sick leave, paid vacations, and paid holidays.
Exclude:
• Proprietors or partners of an unincorporated company.
• Employees of departments or concessions operated by other companies at the establishment.
• Full- and part-time leased employees whose payroll was filed under an employee leasing
company’s federal EIN.
• Temporary staffing obtained from a staffing service.

Page 4

B. Payroll before deductions
Include:
• Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid
to employees during 2022 and reported on IRS Forms 941 or 944 as taxable Medicare Wages
and tips (even if not subject to income or FICA tax).
• Salaries of officers and executives of a corporation.
• Salaries of members of a professional service organization or association (operating under state
professional corporation statutes and filing a federal corporate income tax return).
• Employee contributions to qualified pension plans.
• The spread on stock options that is taxable to employees as income.
Exclude:
• Employer’s cost for payroll taxes, employer paid insurance premiums, pension plans, and other
employer paid benefits.
• Payments to or withdrawals by proprietors or partners of an unincorporated company.
• Annuities or supplemental unemployment compensation benefits, even if income tax was
withheld.
• Payrolls of departments or concessions operated by other companies at the establishment.
ITEM 9: VALUE OF INVENTORIES
Answer “Yes” if the establishment owned merchandise inventories on the last day of either 2022 or
2021, regardless of where held. Exclude the value of inventories held by the establishment but owned
by others. Answer “No” if the establishment had no inventories, or had inventories during either year
but not on the last day of the year.
Report the value of inventories owned by the establishment on December 31, 2022, and December 31,
2021:
1. Report the total value of inventories owned by this establishment for each year. If any part of
the inventory is valued using the Last-in, First-out (LIFO) method, report the value of inventories
before any adjustment for LIFO reserve.
2. Report the value of LIFO reserve or allowance applicable to any amount on line 1 that is valued
using the LIFO method. Establishments that do not use the LIFO method of inventory valuation
should select the “Check if None” box to indicate “None.”
3. Report the total value of inventories after any LIFO adjustment. This should equal line 1 minus
line 2. Establishments that do not use the LIFO method of valuation will report the same value
on lines 1 and 3.

Page 5

ITEM 10: INVENTORIES BY VALUATION METHOD
Report the value of inventories reported in Item 9, line 1, for each of the following valuation methods:
A. Last-in, First-out (LIFO), before adjustment
B. First-in, First-out (FIFO)
C. Average cost
D. Standard cost
E. Other valuation method - Describe other method of valuation (including actual, market, or specific
cost) in the space provided.
F. Total of lines A through E should equal Item 9, line 1.
ITEM 16: SELECTED EXPENSES
A. Operating expenses
Report total operating expenses for 2022.
Include:
• Total annual payroll reported in Item 7.
• Fringe benefits and supplements to wages and salaries.
• Liquor and tobacco stamps, taxes, and license fees.
• Equipment which was expensed (rather than capitalized) during 2022.
• Depreciation and amortization charges in 2022, including depreciation charges on equipment
obtained through a capital or full payout lease, or on equipment rented to others through an
operating lease.
• Lease and rental payments made in 2022 for equipment leased under an operating lease.
• Advertising services and expenses.
• Commissions paid to others.
• Office supplies, postage, and shipping and packaging materials and expenses.
• Cost of legal services, data processing, and other contract work performed by others.
• Telephone and other purchased communications services.
• Other expenses such as insurance, storage, repairs, theft, and damage losses.
Exclude:
• Purchase of goods for resale.
• Income taxes.
• Sales and other taxes collected directly from customers and paid directly to a federal, state, or
local tax agency.
• Interest expenses, bad debt, and impairment costs.
• Payments to or withdrawals by proprietors and partners of an unincorporated firm.
• Lease payments for merchandise obtained through capital, finance, or full payout leases.

Page 6

B. Purchase of merchandise for resale
Report the total cost of all merchandise purchased for resale (net of returns, allowances, and trade and
cash discounts, but including amounts allowed for trade-ins) to which this establishment took title in
2022 whether or not payment was made in 2022. If possible, exclude purchases of containers, wrapping,
packaging, and selling supplies.
Include:
• Merchandise to which this establishment took title in 2022, whether or not payment was made
in 2022.
• Raw and finished goods.
• Cash and credit purchases.
• Merchandise in transit to this establishment or to a customer to which the establishment has
taken title.
• Amounts allowed for trade-ins.
• Freight, delivery, and other transportation costs.
• Import duties (if paid separately).
• The cost of purchased services that were resold.
• Merchandise sold by this establishment from the inventory of other establishments of the firm.
• Parts and supplies used in repair work or other service type activities.
Exclude:
• Expenditures for supplies, equipment, and parts purchased for the company’s own use.
• Purchases of liquor and tobacco tax stamps.
• Merchandise to which this establishment never took title.
• Sales and other taxes collected directly from customers and paid directly to a federal, state, or
local agency.
ITEM 20: CLASS OF CUSTOMER
D. Report percentage of sales and receipts as reported in Item 5A to each customer class.
1. Household consumers and individuals – Those buying for personal consumption, including
employees buying for personal consumption.
2. Export sales – Include sales to buyers in foreign countries or to Foreign Sales Corporations
(FSCs). Exclude sales to establishments in United States possessions that are not FSCs.
3. Retailers for resale – Include sales to all types of retailers (that is, retail chain organizations,
independent stores, or department stores) that normally buy for resale to household
consumers.
4. Wholesalers/distributors for resale – In addition to sales to merchant wholesalers, include sales
that were made through agents, brokers, and commission merchants.
5. Repair shops for use in repair work – Include sales to all types of repair facilities.
6. Manufacturing and mining industrial users for use as input goods in production – Include sales
to mines and manufacturers located in the United States or Puerto Rico.
7. Restaurants, hotels, food services, and contract feeding – Include sales to caterers, contract
feeders, and all eating and drinking establishments.

Page 7

8. Businesses for end use in their own operation, not for resale or production – Include sales to
laboratories, institutions, public utilities, service businesses, and other such users that are
buying for business use rather than for resale.
9. Building contractors, heavy construction, and special trade contractors – Include only sales for
construction purposes.
10. Farmers for use in farm production — Include only sales of products for use in agricultural
production.
11. Governmental bodies (federal, state, and local) – Include sales to the federal government
(including military post exchanges, General Services Administration, U.S. Postal Service,
Tennessee Valley Authority, and other agencies), state, and local governments.
12. Other – Report the percentage of sales not elsewhere classified and describe the customer.
ITEM 22: DETAIL OF SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Report in thousands of dollars.
Estimates are acceptable.
Receipts for construction, delivery, installation, and service contracts should be reported in the
appropriate nonmerchandise category. Do not include such receipts with the product sales.
If the establishment had any other sources of revenue (product or service) that are not listed, click the
"Add product/service not listed" button and search for each product or service. Select
the appropriate products or services and report their estimated sales.
The sum of products and services reported should equal the amount reported in Item 5A.
ITEM 28: SPECIAL ITEMS
Employment by Primary Function
Indicate the number of employees, as reported in Item 7A, by the employees’ primary function:
1. Selling — Include employees engaged in sales activities, traveling salespeople, truck salespeople,
and selling employees working out of their homes.
2. Sales support — Include employees engaged in sales support activities such as office and
clerical, warehouse, customer service, maintenance, and delivery; employees engaged in
sorting, grading, or packaging activities in conjunction with sales operations; and employees
who provided services to this establishment such as janitorial or repair.
3. General support — Include employees engaged in supporting functions of other establishments
in the company such as headquarters employees, regional or district managers who control
more than just this establishment, corporate accountants, researchers, and central warehouse
employees.
4. Packaging — Report the number of employees engaged in packaging.
5. Production — Report the number of employees engaged in production work.
6. ‘Knockdown’ assembly — Report the number of employees engaged in ‘knockdown’ assembly.
7. Other — Report the number of employees not elsewhere classified and describe the employees,
including employees engaged in mining, agricultural, construction, or other activities.

Page 8

Goods Purchased from Farmers
Surveys WH-42441, WH-42443, WH-42444, WH-42446, WH-42447, WH-42448, WH-42449, WH-42451,
WH-42452, WH-42459, and WH-42491 only.
Include purchases directly from farmers, but do not include purchases from farm cooperatives.
Storage Tank Capacity: Bulk Petroleum
Surveys WH-42469, WH-42471, and WH-42472 only.
•
•

Capacity is the maximum amount of product that can be stored, regardless of how much
product is actually being stored at any given time.
Operate means this company’s employees are responsible for the day-to-day management and
use of the storage facilities.

Report the total working and net available (shell) capacity of this establishment’s storage tank facilities
for the products listed.
Include:
• Operational and stationary storage.
• Tanks on the premises of this establishment.
• Tanks located elsewhere serving this establishment and not reported elsewhere.
• Tanks leased from other companies and operated by this establishment.
• Caves or mines used to store petroleum products.
• Underground storage tanks, including commercial fleet fueling cardlock facilities.
• Relay or lock-up points associated with this company’s bulk plants.
Exclude:
• Tanks located at this company’s gasoline stations, home heating oil dealers, and consumer
cardlock facilities.
• Capacity of pipelines, tank trucks, tankers, barges, and railroad cars.
• Capacity of tanks that are not usable or out of service.
• Capacity of tanks designated for products other than petroleum.
• Capacity of bottles, drums, tubs, and other portable containers.
• Capacity of tanks used for heating fuel to be consumed on the premises.
• Capacity rented or leased to this company (i.e., owned by another company) that is not
operated by this company.

Page 9

2022 Economic Census
Instructions
Retail Trade Sector
All Retail Paths:
DEFINITION OF RETAIL TRADE
The Retail Trade sector of the 2012 Economic Census includes establishments primarily engaged in
selling merchandise, generally without transformation, and rendering services incidental to the sale of
merchandise.
If this establishment is NOT engaged in this kind of business, search for its business or activity in Item 4
and COMPLETE the survey as accurately as possible.

ITEM 4: PRIMARY BUSINESS OR ACTIVITY
Choose the ONE option that best describes this establishment's primary kind of business or activity in
2022. If none of the provided options seem appropriate, select "Other primary business or activity",
select a sector, and provide a specific description of this establishment's primary business activity.
Search for, and then select, the description that most closely matches this establishment's primary kind
of business or activity.
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:
• Cash and credit sales of merchandise sold in 2022, whether or not payment was received in 2022.
• Shipping and handling receipts collected from customers.
• Receipts for delivery, installation, maintenance, repair, alteration, storage, and other services provided
in 2022, whether or not payment was received in 2022.
• This establishment's share of sales and receipts from departments, concessions, and vending and
amusement machines operated by other companies at this establishment.
• Receipts from the rental of vehicles, equipment, instruments, tools, and other merchandise.
• Motor vehicle transportation charges, dealer preparation charges, and dealer-installed options.
• Fair sales value of motor vehicles marketed under leases negotiated in 2022, regardless of whether this
establishment holds the lease.
• Sales of motor vehicles formerly used for rental or leasing.
• Total value of service contracts.
• Commissions received for the arrangement of financing and the sale of credit life insurance.
• Amounts received from customers for layaway purchases.
• Excise taxes (such as those on gasoline, liquor, and tobacco) paid by the manufacturer or wholesaler
and included in the cost of goods purchased by this establishment.

Page 1

•

Fees for processing money orders and cashing checks.

Exclude:
• Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers and
paid directly to a local, state, or federal tax agency.
• Gross sales and receipts of departments or concessions operated by other companies at this
establishment.
• Receipts from carrying and other credit charges.
• Retail Trade only — Commissions or receipts from the sale of lottery tickets.
• Taxable establishments only — Nonoperating income from sources such as investments, rental or
sale of real estate, and interest.
• Automotive dealers only — Receipts from customers for tag and title fees, licenses, etc., forwarded
to local or state licensing agencies.
Deduct:
• Refunds and allowances for returned merchandise.
• Automotive dealers only — Discounts granted to the purchaser as an increase in trade-in
allowance over fair market value and manufacturers’ rebates and incentives.
Do not deduct:
• Fair market value of trade-ins taken as partial payment for merchandise.

ITEM 7: EMPLOYMENT AND PAYROLL
Definitions are the same as those used on the Internal Revenue Service (IRS) Forms 941 and 944, and as
described in Circular E, Employer's Tax Guide.
If employees worked at more than one location, report employment and payroll for employees at the ONE location
where they spent most of their working time.
A.

Employment

Include:
•
•
•

All full- and part-time employees on the payroll during the pay period including March 12, 2022.
Salaried officers and executives of a corporation.
Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
• Proprietors or partners of an unincorporated company.
• Employees of departments or concessions operated by other companies at this establishment.
• Full- and part-time leased employees whose payroll was filed under an employee leasing
company’s Employer Identification Number (EIN).
• Temporary staffing obtained from a staffing service.

Page 2

Payroll before deductions

Include:
•
•
•
•

Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to
employees during 2022 and reported on IRS Forms 941 or 944 as taxable Medicare Wages and tips
(even if not subject to income or FICA tax).
Salaries of officers and executives of a corporation.
Employee contributions to qualified pension plans.
The spread on stock options that is taxable to employees as income.

Exclude:
• Employer’s cost for payroll taxes, employer-paid insurance premiums, pension plans, and other
employer-paid benefits.
• Payments to or withdrawals by proprietors or partners of an unincorporated company.
• Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.
• Payrolls of departments or concessions operated by other companies at this establishment.

Page 3

2022 Economic Census
Instructions
Transportation and Warehousing Sector
Paths: 4840X, 4880X, 4920X, 4930X
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
For establishments which generate no revenue, report zero and explain in the remarks section at the end of the
reporting instrument.
Include:
•

Gross revenue from services provided, for the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022.

•

Total value of service contracts.

•

Amounts received for work subcontracted to others and from repair services provided to others.

•

Consulting fees received for counseling and advising clients on aspects of operating businesses.

•

Agency or brokerage commissions and fees for arranging transportation of freight and cargo.

•

Rental revenue from leasing of vehicles, equipment, instruments, tools, etc., marketed under operating leases.

•

Fair sales value of merchandise marketed in 2022 under capital, finance, or "full-payout" leases.

Exclude:
•

Revenue or other taxes (including Hawaii’s General Excise Tax) collected directly from customers and paid
directly to a state, local, or federal tax agency.

•

Rents and revenue from departments or concessions that are operated by others.

•

All cash or noncash subsidies from any agency of local, state, or federal government.

Page 1

A. Employment
Include:
•

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by other companies at the establishment.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s
Employer Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

B. Payroll
Include:
•

•

Salaries of officers and executives of a corporation.

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer’s cost for payroll taxes, employer paid insurance premiums, pension plans and other employer
paid benefits.

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

Page 2

2022 Economic Census
Instructions

Integrated Record Production and Distribution
Consolidated Report Forms

Paths: 5122A
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Report total operating receipts for the company’s United States locations operating in the industry identified in the
Industry field on the Location Information screen of the consolidated reporting instrument.
Receipts should be reported in thousands of dollars.
Report total consolidated receipts derived from releasing and distributing sound recordings (e.g., electronic audio files,
compact discs, audio tapes, phonographs), including recordings marketed through sales offices that receive and report
on their own census report form (such as, WH-42341) and are not pre-identified in item 33A.
Include:
•

Gross receipts from services provided, from the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022. Includes royalties, license fees, and other payments from the marketing of
intangible products (e.g., licensing the use of or granting reproduction rights for software, musical compositions
and recordings, and other intellectual property).

•

Sale or licensing of rights to intellectual property protected by copyright (e.g., literary works, software, audio
visual works, musical compositions and recordings, etc.) or as industrial property (e.g., patents, trademarks).

•

Sales to and receipts from FOREIGN clients, including parent firms, subsidiaries, and branches.

•

Rental of nonresidential space in buildings and facilities, including this establishment's share of receipts from
departments, concessions, and vending and amusement machines operated by others.

•

Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.

•

Total value of service contracts.

•

Market value of compensation received in lieu of cash.

•

Amounts received for work subcontracted to others.

•

Dues and assessments from members and affiliates.

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers or clients and paid
directly to a local, state, or federal tax agency.

•

Gross receipts collected on behalf of others.

•

Gross receipts from departments or concessions operated by others.

•

Sales of used equipment previously rented or leased to customers.

•

Proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held for
resale).

•

Contributions, gifts, grants, and income from interest, real estate investments, and dividends.

•

Domestic intracompany transfers.

•

Receipts of foreign parent firms and subsidiaries.

•

Other nonoperating income.
PaaPage 1

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s Employer
Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

Payroll Includes:
•

•

Salaries of officers and executives of a corporation.

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits).

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

PaaPage 2

ITEM 33: LOCATIONS OF OPERATION
Number of Locations
Provide a summation of all establishments prelisted in item 33A that are in operation or temporarily inactive, minus the
establishments closed or sold, plus the establishments added in item 33B.
A. Pre-identified Locations of Operation
We prelisted physical locations of your company that are part of this consolidated reporting unit based on Census records.
Please bring this list up to date as follows:
LOCATION INFORMATION – Please correct any errors or omissions in the prelisted information. If the major activity listed
is not the major activity of the location, correct the major activity and do not include this location in the count, item 33.
EMPLOYMENT AND PAYROLL – Report the number of employees and payroll for each establishment. Do not combine
data for locations. If employees work at more than one location, report employment and payroll for employees at the ONE
location where they spent most of their working time.
OPERATIONAL STATUS – Check the ONE option that best describes the operational status of the establishment at the end
of 2022.
• In operation – The establishment was open and actively conducting business on December 31, 2022.
• Temporarily or seasonally inactive – Although not conducting business at the end of 2022, the establishment
will eventually reopen and conduct business under the same Employer Identification Number (EIN). Examples
include businesses in resort areas that close during the “off-season” or establishments that temporarily close
for remodeling.
• Ceased operation – The establishment has gone out of business or closed and does not plan to reopen.
Provide the month, day, and year that the establishment ceased operation. Complete all items for the portion
of 2022 during which the establishment was in operation.
• Sold or leased to another operator - The establishment was sold or leased to another company or
organization. Provide the month, day, and year that the change occurred and indicate the name and address
of the new owner or operator. Complete all items for the portion of 2022 prior to the change in operator.
• Other - The establishment's operational status at the end of 2022 is not accurately described above. Please
describe the establishment's operational status in the space provided.
B. Additional Locations of Operation
Provide additional establishments not prelisted in item 33A that operate in the industry identified in the Industry field on
the Location Information screen.
If your company operates at locations for which you received separate establishment reporting instrument(s), do not add
them, but rather complete the other reporting instruments(s).
LOCATION INFORMATION - List separately any locations of your company and its subsidiaries that were not included in
item 33A, but were in operation and engaged in the industry identified in the Industry field on the Location Information
screen.
EMPLOYMENT AND PAYROLL - Report the number of employees and payroll for each establishment. Do not combine
data for locations. If employees worked at more than one location, report employment and payroll for employees at the
ONE location where they spent most of their working time.
PaaPage 3

MAJORITY ACTIVITY CODE - Select the two digit code from the MAJOR ACTIVITY CODES list that best describes the major
activity of each location. Please specify the principal products or services.
FORMER OWNER OR OPERATION INFORMATION - Provide the name and address of previous owner and date of
purchase for each acquired establishment listed.

PaaPage 4

2022 Economic Census
Instructions
Data Processing, Hosting, and Related Services (Enterprise Support)
Paths: 5182X
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:
•

Gross receipts from services provided, from the use of facilities, and from merchandise sold in 2022, whether or not
payment was received in 2022.

•

Sale or licensing of rights to intellectual property protected by copyright (e.g., literary works, software, audio visual
works, musical compositions and recordings, etc.) or as industrial property (e.g., patents, trademarks).

•

Advertising sales.

•

Sales of goods and services marketed through sales offices.

•

Sales to and receipts from services performed for FOREIGN clients, including parent firms, subsidiaries, and
branches.

•

Rental of nonresidential space in buildings and facilities, including this establishment's share of receipts from
departments, concessions, and vending and amusement machines operated by others.

•

Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.

•

Total value of service contracts.

•

Market value of compensation received in lieu of cash.

•

Amounts received for work subcontracted to others.

•

Dues and assessments from members and affiliates.

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers or clients and paid
directly to a local, state, or federal tax agency.

•

Gross receipts collected on behalf of others.

•

Gross receipts from departments or concessions operated by others.

•

Sales of used equipment previously rented or leased to customers.

•

Proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held for
resale).

•

Contributions, gifts, grants, and income from interest, real estate investments, and dividends.

•

Domestic intracompany transfers.

•

Receipts of foreign parent firms and subsidiaries.

•

Other nonoperating income.

Page 1

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional corporation or association (operating under state professional corporation
statutes and filing a corporate federal income tax return).

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by other companies at the establishment.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s Employer
Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

Payroll Includes:
•

•

Salaries of officers and executives of a corporation.

•

Salaries of members of a professional corporation or association (operating under state professional corporation
statutes and filing a corporate federal income tax return).

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits).

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

Page 2

2022 Economic Census
Instructions
Information Sector
Paths: 51210, 51213, 51219, 51223, 51224, 51311, 51312, 51313, 51314, 51319, 51321, 51600, 51700, 51711, 51821,
51920
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:
•

Gross receipts from services provided, from the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022.

•

Advertising sales.

•

Sales of goods and services marketed through sales offices.

•

Sales to and receipts from FOREIGN clients, including parent firms, subsidiaries, and branches.

•

Rental of nonresidential space in buildings and facilities, including this establishment's share of receipts from
departments, concessions, and vending and amusement machines operated by others.

•

Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.

•

Total value of service contracts.

•

Market value of compensation received in lieu of cash.

•

Amounts received for work subcontracted to others.

•

Dues and assessments from members and affiliates.

•

Public broadcast stations and libraries should include contributions, gifts, grants, income from interest, rental of
real estate, and dividends; all others should exclude such revenues.

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers or clients and paid
directly to a local, state, or federal tax agency.

•

Gross receipts collected on behalf of others.

•

Gross receipts from departments or concessions operated by others.

•

Sales of used equipment previously rented or leased to customers.

•

Proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held for
resale).

•

Contributions, gifts, grants, income from interest, real estate investments, and dividends, except for public
broadcast stations and libraries.

•

Domestic intracompany transfers.

•

Receipts of foreign parent firms and subsidiaries.

•

Other nonoperating income.

Page 1

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional corporation or association (operating under state professional corporation
statutes and filing a corporate federal income tax return).

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by other companies at the establishment.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s Employer
Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

Payroll Includes:
•

•

Salaries of officers and executives of a corporation.

•

Salaries of members of a professional corporation or association (operating under state professional corporation
statutes and filing a corporate federal income tax return).

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and other
employer-paid benefits).

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

Page 2

2022 Economic Census
Instructions

Motion Picture and Video Production and Distribution
Consolidated Report Forms

Paths: 5120A, 5121A
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Report total operating receipts for the company’s United States locations operating in the industry identified in the
Industry field on the Location Information screen of the consolidated reporting instrument.
Receipts should be reported in thousands of dollars.
Include:
•

Gross receipts from services provided, from the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022.

•

Sales to and receipts from FOREIGN clients, including parent firms, subsidiaries, and branches.

•

Rental of nonresidential space in buildings and facilities, including this establishment's share of receipts from
departments, concessions, and vending and amusement machines operated by others.

•

Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.

•

Total value of service contracts.

•

Market value of compensation received in lieu of cash.

•

Amounts received for work subcontracted to others.

•

Dues and assessments from members and affiliates.

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers or clients and paid
directly to a local, state, or federal tax agency.

•

Gross receipts collected on behalf of others.

•

Gross receipts from departments or concessions operated by others.

•

Sales of used equipment previously rented or leased to customers.

•

Proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held for
resale).

•

Contributions, gifts, grants, and income from interest, real estate investments, and dividends.

•

Domestic intracompany transfers.

•

Receipts of foreign parent firms and subsidiaries.

•

Other nonoperating income.

Page 1

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s Employer
Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

Payroll Includes:
•

•

Salaries of officers and executives of a corporation.

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits).

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

Page 2

Page 4

2022 Economic Census
Instructions
Telecommunications; Cable and Other Program Distribution Consolidated Report Forms
Paths: 5170A, 5171A, 5172A, 5173A
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Report total operating receipts for the company’s United States locations operating in the industry identified in the
Industry field on the Location Information screen of the consolidated reporting instrument.
Receipts should be reported in thousands of dollars.
Telephone service companies should exclude receipts collected on behalf of another company. Include receipts from
international calls originating in the United States (including that portion paid to foreign countries for accessing their
network); and allowances for uncollected accounts.
Include:
•

Gross receipts from services provided, from the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022.

•

Sales to and receipts from FOREIGN clients, including parent firms, subsidiaries, and branches.

•

Rental of nonresidential space in buildings and facilities, including this establishment's share of receipts from
departments, concessions, and vending and amusement machines operated by others.

•

Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.

•

Total value of service contracts.

•

Market value of compensation received in lieu of cash.

•

Amounts received for work subcontracted to others.

•

Dues and assessments from members and affiliates.

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers or clients and paid
directly to a local, state, or federal tax agency.

•

Gross receipts collected on behalf of others.

•

Gross receipts from departments or concessions operated by others.

•

Sales of used equipment previously rented or leased to customers.

•

Proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held for
resale).

•

Contributions, gifts, grants, and income from interest, real estate investments, and dividends.

•

Domestic intracompany transfers.

•

Receipts of foreign parent firms and subsidiaries.

•

Other nonoperating income.

Page 1

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s Employer
Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

Payroll Includes:
•

•

Salaries of officers and executives of a corporation.

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits).

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

Page 2

Page 4

2022 Economic Census
Instructions
Finance and Insurance Sector
Consolidated Reporting Unit Paths
Paths: 5221A, 5222A, 5223A, 5231A, 5232A, 5233A, 5234A, 5238A, 5239A, 5240A, 5241A, 5243A, 5244A, 5247A, 5248A
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Report total revenue for the company’s United States locations operating in the industry identified in the Industry field on
the Location Information screen.
Revenue should be reported in thousands of dollars.
For companies which generate no revenue, report zero and explain in Item 31: Remarks at the end of the survey.
Include:
•

Interest, dividends, royalties, and net realized capital gains (losses)

•

Commissions and fees received from all sources, including fees earned for exchanging currencies, selling money
orders, and cashing checks

•

Net gains (losses) from the sale of real property owned for investment, rent, or lease (NOT gross sales)

•

Gross sales (NOT net gains (losses)) of real property developed or buildings built for sale

•

Gross rents from real property leased to others

•

The consolidated reporting unit’s share of revenue from departments, concessions, and vending and amusement
machines operated by others

•

Revenue from the rental and leasing of vehicles, equipment, instruments, tools, videos, etc. (Interest earned from
financing leases should be included with interest.)

Exclude:
•

Revenue or other taxes (including Hawaii’s General Excise Tax) collected directly from customers and paid directly
to a state, local, or federal tax agency

•

Revenue of departments or concessions operated by others

Page 1

All full- and part-time employees on the payroll during the pay period including March 12, 2022

•

Salaried officers and executives of a corporation

•

Salaried members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return)

•

Employees on paid sick leave, paid vacations, and paid holidays

•

For insurance and real estate sectors, include agents considered employees of the firm (e.g., full-time insurance
or real estate agents) as reported on IRS Form 941 or 944.

Exclude:
•

Proprietors or partners of an unincorporated company

•

Employees of departments or concessions operated by other companies at the establishment

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s Employer
Identification Number (EIN)

•

Temporary staffing obtained from a staffing service

•

Independent contractors

•

For insurance and real estate sectors, exclude agents not considered employees of the firm on IRS Form 941 or
944 (e.g., independent insurance or real estate agents).

B. Payroll
Include:
•

•

Salaries of officers and executives of a corporation

•

Salaries of members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return)

•

Employee contributions to qualified pension plans

•

The spread on stock options that is taxable to employees as income

•

For insurance and real estate sectors, include compensation paid to sales agents as reported on IRS Form 941 or
944 (e.g., independent insurance or real estate agents); exclude if reported on IRS Form 1099 – MISC – Statement
for Recipients of Miscellaneous Income.

Exclude:
•

Employer’s cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits

•

Payments to or withdrawals by proprietors or partners of an unincorporated company

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld

•

Payrolls of departments or concessions operated by other companies at the establishment

•

For insurance and real estate sectors, exclude compensation paid to agents not considered employees of the firm
on IRS Form 941 or 944 (e.g., independent insurance or real estate agents).
Page 2

Page 4

2022 Economic Census
Instructions
Finance and Insurance Sector
Real Estate and Rental and Leasing Sector
Paths: 52111, 52210, 52213, 52220, 52229, 52230, 52231, 52310, 52321, 52390, 52410, 52412, 52420, 52430, 53100,
53110, 53200, 53210, 53240, 53300

ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Revenue should be reported in thousands of dollars.
For establishments which generate no revenue, report zero and explain in Item 31: Remarks at the end of the survey.
Include:
•

Interest, dividends, royalties, and net realized capital gains (losses)

•

Commissions and fees received from all sources, including fees earned for exchanging currencies, selling money
orders, and cashing checks

•

Net gains (losses) from the sale of real property owned by the establishment for investment, rent, or lease (NOT
gross sales)

•

Gross sales (NOT net gains (losses)) of real property developed or buildings built by the establishment for sale

•

Gross rents from real property leased by the establishment to others

•

Rents from departments or concessions operated by other companies at the establishment

•

Revenue from the rental and leasing of vehicles, equipment, instruments, tools, videos, etc. (Interest earned from
finance leases should be included with interest.)

Exclude:
•

Revenue or other taxes (including Hawaii’s General Excise Tax) collected directly from customers and paid directly
to a state, local, or federal tax agency

•

Revenue of departments or concessions operated by other companies at the establishment

Include:
•

All full- and part-time employees on the payroll during the pay period including March 12, 2022

•

Salaried officers and executives of a corporation

•

Salaried members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return)

•

Employees on paid sick leave, paid vacations, and paid holidays
Page 1

•

For insurance and real estate sectors, include agents considered employees of the firm (e.g., full-time insurance
or real estate agents) as reported on IRS Form 941 or 944.

Exclude:

•

Proprietors or partners of an unincorporated company

•

Employees of departments or concessions operated by other companies at the establishment

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s Employer
Identification Number (EIN)

•

Temporary staffing obtained from a staffing service

•

Independent contractors

•

For insurance and real estate sector, exclude agents not considered employees of the firm on IRS Form 941 or 944
(e.g., independent insurance or real estate agents).

Payroll

Include:
•

•

Salaries of officers and executives of a corporation

•

Salaries of members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return)

•

Employee contributions to qualified pension plans

•

The spread on stock options that is taxable to employees as income

•

For insurance and real estate sectors, include compensation paid to sales agents as reported on IRS Form 941 or
944 (e.g., independent insurance or real estate agents); exclude if reported on IRS Form 1099 - MISC - Statement
for Recipients of Miscellaneous Income.

Exclude:
•

Employer’s cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits)

•

Payments to or withdrawals by proprietors or partners of an unincorporated company

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld

•

Payrolls of departments or concessions operated by other companies at the establishment

•

For insurance and real estate sectors, exclude compensation paid to agents not considered employees of the firm
on IRS Form 941 or 944 (e.g., independent insurance or real estate agents).

Page 2

2022 Economic Census
Instructions
Professional, Scientific, and Technical Services; Administrative, Support, Waste Management, and Remediation Services; Health
Care and Social Assistance; Arts, Entertainment, and Recreation; and Other Services Sectors
Paths: 54120, 54134, 54135, 54138, 54140, 54150, 54161, 54162, 54191, 54192, 54194, 56110, 56120, 56160, 56170,
56210, 56220, 56290, 62113, 62121, 62151, 71140, 71150, 71320, 81110, 81120, 81130, 81140, 81230, 81291, 81292,
81293, 81299
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:
•

Gross receipts from services provided, from the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022.

•

Advertising agencies, travel industries, and other service establishments operating on a commission basis commissions, fees, and other operating income, NOT gross billings or sales.

•

Health care establishments - net patient revenue (the amount actually received or due from payers), NOT gross
patient revenue (the total amount of charges before contractual adjustments and charity care).

•

Capitation revenue (health care providers only).

•

Sales of goods and services marketed through sales offices.

•

Sales to and receipts from services performed for FOREIGN clients, including parent firms, subsidiaries, and
branches.

•

Sale or licensing of rights to intellectual property protected by copyright (e.g., literary works, software, audio visual
works, musical compositions and recordings, etc.) or as industrial property (e.g., patents, trademarks).

•

Rental of nonresidential space in buildings and facilities, including this establishment's share of receipts from
departments, concessions, and vending and amusement machines operated by others.

•

Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.

•

Total value of service contracts.

•

Market value of compensation received in lieu of cash.

•

Amounts received for work subcontracted to others.

•

Dues and assessments from members and affiliates.

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers or clients and paid
directly to a local, state, or federal tax agency.

•

Sales of used equipment previously rented or leased to customers.

•

Gross receipts collected on behalf of others.

•

Gross receipts from departments or concessions operated by others.

•

Proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held
for resale).

•

Income from interest, real estate investments, dividends, contributions, and grants.
Page 1

•

Domestic intracompany transfers.

•

Receipts of foreign parent firms and subsidiaries.

•

Other nonoperating income.

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional corporation or association (operating under state professional corporation
statutes and filing a corporate federal income tax return).
• Employees on paid sick leave, paid vacations, and paid holidays.
• For insurance and real estate sectors, include agents considered employees of the firm (e.g., full-time
insurance or real estate agents) as reported on IRS Form 941 or 944.
Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by other companies at the establishment.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s
Employer Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

•

For insurance and real estate sectors, exclude agents not considered employees of the firm on IRS Form 941 or
944 (e.g., independent insurance or real estate agents).

B. Payroll
Include:
•

•

Salaries of officers and executives of a corporation.

•

Salaries of members of a professional corporation or association (operating under state professional
corporation statutes and filing a corporate federal income tax return).

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.
Page 2

•

Exclude:
•

Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits).

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

•

For insurance and real estate sectors, exclude compensation paid to agents not considered employees of the
firm on IRS Form 941 or 944 (e.g., independent insurance or real estate agents).

Page 3

2022 Economic Census
Instructions
Professional, Scientific and Technical Services; Administrative and Support and Waste Management and Remediation
Services; and Other Services Sectors (Enterprise Support)
Paths: 5401X, 5402X, 5403X, 5404X, 5405X, 5406X, 5407X, 5408X, 5409X, 5410X, 5411X, 5412X, 5413X, 5414X, 5415X,
5612X, 5613X 5614X, 5615X, 5616X, 5617X, 5619X, 5621X, 5622X, 5629X, 8111X, 8112X, 8113X, 8114X, 8122X, 8123X,
8127X
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:
•

Gross receipts from services provided, from the use of facilities, and from merchandise sold in 2022, whether or not
payment was received in 2022.

•

Advertising agencies, travel industries, and other service establishments operating on a commission basis commissions, fees, and other operating income, NOT gross billings or sales.

•

Receipts from services performed for FOREIGN clients, including parent firms, subsidiaries, and branches.

•

Rental of nonresidential space in buildings and facilities, including this establishment's share of receipts from
departments, concessions, and vending and amusement machines operated by others.

•

Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.

•

Total value of service contracts.

•

Market value of compensation received in lieu of cash.

•

Amounts received for work subcontracted to others.

•

Dues and assessments from members and affiliates.

•

Sale or licensing of rights to intellectual property protected by copyright or as industrial property (e.g., patents,
trademarks).

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers or clients and paid
directly to a local, state, or federal tax agency.

•

Sales of used equipment previously rented or leased to customers.

•

Proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held for
resale).

•

Income from interest, real estate investments, dividends, contributions, and grants.

•

Gross receipts from departments or concessions operated by others.

•

Domestic intracompany transfers.

•

Receipts of foreign parent firms and subsidiaries.

•

Other nonoperating income.

Page 1

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional corporation or association (operating under state professional corporation
statutes and filing a corporate federal income tax return).

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by other companies at the establishment.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s Employer
Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

Payroll Includes:
•

•

Salaries of officers and executives of a corporation.

•

Salaries of members of a professional corporation or association (operating under state professional corporation
statutes and filing a corporate federal income tax return).

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits).

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

Page 2

2022 Economic Census
Instructions
Professional, Scientific, and Technical Services; Educational Services; Health Care and Social Assistance; Arts,
Entertainment, and Recreation; and Other Services Sectors
Paths: 54110, 54170, 61140, 61150, 61160, 61170, 62140, 62161, 62191, 62199, 62200, 62300, 62411, 62412, 62419,
62423, 62441, 71110, 71130, 71210, 71390, 81323, 81349

ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Tax status
Sections 501, 521, 527, and 528 of the Internal Revenue Code are those sections under which the Internal Revenue
Service may grant tax-exempt status to certain types of “not-for-profit" organizations, such as charitable, social welfare,
educational, or research organizations. Government establishments should indicate tax-exempt status although they may
be exempt under different sections of the Internal Revenue Code.
Operating receipts of this (taxable) establishment
Include:
• Gross receipts from services provided, from the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022.
• Advertising agencies, travel industries, and other service establishments operating on a commission basis –
commissions, fees, and other operating income, NOT gross billings or sales.
• Hospitals and other health care establishments - net patient revenue (the amount actually received or due from
payers), NOT gross patient revenue (the total amount of charges before contractual adjustments and charity care).
• Capitation revenue (health care providers only).
• Receipts from services performed for FOREIGN clients, including parent firms, subsidiaries, and branches.
• Rental of nonresidential space in buildings and facilities, including this establishment's share of receipts from
departments, concessions, and vending and amusement machines operated by others.
• Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.
• Total value of service contracts.
• Market value of compensation received in lieu of cash.
• Amounts received for work subcontracted to others.
• Dues and assessments from members and affiliates.
• Sale or licensing of rights to intellectual property protected by copyright or as industrial property (e.g., patents,
trademarks).
Exclude:
• Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers or clients and
paid directly to a local, state, or federal tax agency.
• Sales of used equipment previously rented or leased to customers.
Page 1

• Proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held
for resale).
• Income from interest, real estate investments, dividends, contributions, and grants.
• Gross receipts from departments or concessions operated by others.
• Domestic intracompany transfers.
• Receipts of foreign parent firms and subsidiaries.
• Other nonoperating income.
Revenue and expenses of this (tax-exempt) establishment
1. Revenue
Include:
•
•

Program service revenue for services provided in 2022, whether or not payment was received in 2022.
Gross sales of merchandise, minus returns and allowances.

•

Hospitals and other health care establishments - net patient revenue (the amount actually received or due from
payers), NOT gross patient revenue (the total amount of charges before contractual adjustments and charity
care).

•

Capitation revenue (health care providers only).

•

Income from interest, dividends, gross rents (including display space rentals and share of receipts from
departments operated by other companies), royalties, and other investments.

•

Gross contributions, gifts, and grants (whether or not restricted for use in operations).

•

Dues and assessments from members and affiliates.

•

Commissions earned from the sale of merchandise owned by others (including commissions from vending
machine operators).

•

Gain or loss from the sale of real estate (land and buildings), investments, or other assets (except inventory
held for resale).

•

Gross receipts from fundraising activities.

Exclude:
•

Sales and other taxes collected directly from customers or clients and paid directly to a local, state, or federal tax
agency.
• Gross receipts of departments or concessions operated by other companies.
• Amounts transferred to operating funds from capital or reserve funds.
2. Expenses
Include:
•

Payroll, employee benefits, and payroll taxes.

•

Contracted or purchased services.

•

Fundraising expenses, including direct expenses for special fundraising events.

•

Depreciation expenses.

•

Rent, supplies used for operating, cost of merchandise sold, and other expenses allocated to operations during
2022.
Page 2

•

Program service grants, contributions and gifts paid, specific assistance to individuals, and benefits paid to or for
members.
• Assessments (dues) paid to the parent or other chapters of the same organization.
• For establishments engaged in raising funds - funds transferred to charities or other organizations for charitable
purposes.
Exclude:
•

Outlays for the purchase of real estate (land and buildings); for construction; for additions, major alterations, and
improvements to existing facilities; and all other capital expenditures.

•

Funds invested.

•

Income taxes.

•

Sales and other taxes collected directly from customers or clients and paid directly to a local, state, or federal tax
agency.

•

Interest paid, bad debt, and inventory impairment.

ITEM 7: EMPLOYMENT AND PAYROLL
Definitions are the same as those used on the Internal Revenue Service (IRS) Forms 941 and 944, and as described in
Circular E, Employer’s Tax Guide.
If employees worked at more than one location, report employment and payroll for employees at the ONE location
where they spent most of their working time.
A. Employment
Include:
• All full- and part-time employees on the payroll during the pay period including March 12, 2022.
• Salaried officers and executives of a corporation.
• Salaried members of a professional corporation or association (operating under state professional corporation
statutes and filing a corporate federal income tax return).
• Employees on paid sick leave, paid vacations, and paid holidays.
• For insurance and real estate sectors, include agents considered employees of the firm (e.g., full-time
insurance or real estate agents) as reported on IRS Form 941 or 944.
Exclude:
• Proprietors or partners of an unincorporated company.
• Employees of departments or concessions operated by other companies at the establishment.
• Full- and part-time leased employees whose payroll was filed under an employee leasing company’s
Employer Identification Number (EIN).
• Temporary staffing obtained from a staffing service.
• Independent contractors.
• For insurance and real estate sectors, exclude agents not considered employees of the firm on IRS Form 941 or 944
(e.g., independent insurance or real estate agents).

Page 3

B. Payroll
Include:
• Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to employees
during 2022 and reported on IRS Forms 941 or 944 as taxable Medicare Wages and tips (even if not subject to
income or FICA tax).
• Salaries of officers and executives of a corporation.
• Salaries of members of a professional corporation or association (operating under state professional
corporation statutes and filing a corporate federal income tax return).
• Employee contributions to qualified pension plans.
• The spread on stock options that is taxable to employees as income.
• For insurance and real estate sectors, include compensation paid to sales agents as reported on IRS Form 941 or
944 (e.g., independent insurance or real estate agents); exclude if reported on IRS Form 1099 – MISC –
Statement for Recipients of Miscellaneous Income.
Exclude:
• Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits).
• Payments to or withdrawals by proprietors or partners of an unincorporated company.
• Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.
• Payrolls of departments or concessions operated by other companies at the establishment.
• For insurance and real estate sectors, exclude compensation paid to agents not considered employees of the
firm on IRS Form 941 or 944 (e.g., independent insurance or real estate agents).

Page 4

2022 Economic Census
Instructions
Professional, Scientific, and Technical Services; Administrative and Support and Waste Management and
Remediation Services; Arts, Entertainment, and Recreation; and Other Services Sectors
Paths: 54131, 54133, 54136, 54180, 54182, 54185, 54186, 56140, 56150, 56190, 71120, 71310, 81210,
81220

ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:
•

Gross receipts from services provided, from the use of facilities, and from merchandise sold in
2022, whether or not payment was received in 2022.

•

Advertising agencies, travel industries, and other service establishments operating on a
commission basis - commissions, fees, and other operating income, NOT gross billings or sales.

•

Receipts from services performed for FOREIGN clients, including parent firms, subsidiaries,
and branches.

•

Rental of nonresidential space in buildings and facilities, including this establishment's share
of receipts from departments, concessions, and vending and amusement machines
operated by others.

•

Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.

•

Total value of service contracts.

•

Market value of compensation received in lieu of cash.

•

Amounts received for work subcontracted to others.

•

Dues and assessments from members and affiliates.

•

Sale or licensing of rights to intellectual property protected by copyright or as industrial
property (e.g., patents, trademarks).

Page 1

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers
or clients and paid directly to a local, state, or federal tax agency.

•

Sales of used equipment previously rented or leased to customers.

•

Proceeds from the sale of real estate (land and buildings), investments, or other assets
(except inventory held for resale).

•

Income from interest, real estate investments, dividends, contributions, and grants.

•

Gross receipts from departments or concessions operated by others.

•

Domestic intracompany transfers.

•

Receipts of foreign parent firms and subsidiaries.

•

Other nonoperating income.

ITEM 7: EMPLOYMENT AND PAYROLL
Definitions are the same as those used on the Internal Revenue Service (IRS) Forms 941 and 944, and
as described in Circular E, Employer's Tax Guide.
If employees worked at more than one location, report employment and payroll for employees at the
ONE location where they spent most of their working time.
A. Employment
Include:
•

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional corporation or association (operating under state
professional corporation statutes and filing a corporate federal income tax return).

•

Employees on paid sick leave, paid vacations, and paid holidays.

Page 2

Exclude:
•

Proprietors or partners of an unincorporated company.

•
•

Employees of departments or concessions operated by other companies at the establishment.
Full- and part-time leased employees whose payroll was filed under an employee leasing
company’s Employer Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

B. Payroll
Include:
•

•

Salaries of officers and executives of a corporation.

•

Salaries of members of a professional corporation or association (operating under state
professional corporation statutes and filing a corporate federal income tax return).

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans,
payroll taxes, and other employer-paid benefits).

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was
withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

Page 3

2022 Economic Census
Instructions
Management of Companies and Enterprises Sector
Paths: 55111, 5511X

ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:
•

Gross receipts from services provided, from the use of facilities, and from merchandise sold in 2022, whether or
not payment was received in 2022.

•

Income from interest, rental of real estate, or dividends.

•

Contributions, gifts, and grants of not-for-profit organizations exempt from federal income tax.

•

Receipts from services performed for FOREIGN clients, including parent firms, subsidiaries, and branches.

•

Rental of nonresidential space in buildings and facilities, including this establishment's share of receipts from
departments, concessions, and vending and amusement machines operated by others.

•

Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.

•

Total value of service contracts.

•

Market value of compensation received in lieu of cash.

•

Amounts received for work subcontracted to others.

•

Sale or licensing of rights to intellectual property protected by copyright or as industrial property (e.g., patents,
trademarks).

•

Franchise sales, fees, and royalties.

•

Gain or loss from the sale of real estate (land and buildings), investments, or other assets (except inventory held
for resale).

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers or clients and paid
directly to a local, state, or federal tax agency.

•

Gross receipts from departments or concessions operated by others.

•

Domestic intracompany transfers.

•

Receipts of foreign parent firms and subsidiaries.

Page 1

All full- and part-time employees on the payroll during the pay period including March 12, 2022.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional corporation or association (operating under state professional corporation
statutes and filing a corporate federal income tax return).

•

Employees on paid sick leave, paid vacations, and paid holidays.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by other companies at the establishment.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing company’s Employer
Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

Payroll Includes:
•

•

Salaries of officers and executives of a corporation.

•

Salaries of members of a professional corporation or association (operating under state professional corporation
statutes and filing a corporate federal income tax return).

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits).

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

Page 2

2022 Economic Census
Instructions
Administrative, Support, Waste Management, and Remediation Services
Path: 56130
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:
•

Gross receipts from services provided, from the use of facilities, and from merchandise sold in
2022, whether or not payment was received in 2022.

•

Advertising agencies, travel industries, and other service establishments operating on a
commission basis - commissions, fees, and other operating income, NOT gross billings or sales.

•

Hospitals and other health care establishments - net patient revenue (the amount actually
received or due from payers), NOT gross patient revenue (the total amount of charges before
contractual adjustments and charity care).

•

Capitation revenue (health care providers only).

•

Receipts from services performed for FOREIGN clients, including parent firms, subsidiaries, and
branches.

•

Rental of nonresidential space in buildings and facilities, including this establishment's share
of receipts from departments, concessions, and vending and amusement machines
operated by others.

•

Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.

•

Total value of service contracts.

•

Market value of compensation received in lieu of cash.

•

Amounts received for work subcontracted to others.

•

Dues and assessments from members and affiliates.

•

Sale or licensing of rights to intellectual property protected by copyright (e.g., literary works,
software, audio visual works, musical compositions and recordings, etc.) or as industrial
property (e.g., patents, trademarks).

Page 1

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers
or clients and paid directly to a local, state, or federal tax agency.

•

Sales of used equipment previously rented or leased to customers.

•

Proceeds from the sale of real estate (land and buildings), investments, or other assets
(except inventory held for resale).

•

Income from interest, real estate investments, dividends, contributions, and grants.

•

Gross receipts from departments or concessions operated by others.

•

Domestic intracompany transfers.

•

Receipts of foreign parent firms and subsidiaries.

•

Other nonoperating income.

All full- and part-time employees on the payroll during the pay period including March 12,
2022.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional corporation or association (operating under state
professional corporation statutes and filing a corporate federal income tax return).

•

Employees on paid sick leave, paid vacations, and paid holidays.

Page 2

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by other companies at the establishment.

•

Full- and part-time leased employees whose payroll was filed under an employee leasing
company’s Employer Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

•

Independent contractors.

B. Payroll
Include:
•

•

Salaries of officers and executives of a corporation.

•

Salaries of members of a professional corporation or association (operating under state
professional corporation statutes and filing a corporate federal income tax return).

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as income.

Exclude:
•

Employer's cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans,
payroll taxes, and other employer-paid benefits).

•

Payments to or withdrawals by proprietors or partners of an unincorporated company.

•

Annuities or supplemental unemployment compensation benefits, even if income tax was
withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

Page 3

2022 Economic Census
Instructions
Accommodation and Food Services Sectors
Paths: 72110, 72120, 72130, 72230, 72240, 72250
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:
•

Gross revenue from services provided, for the use of facilities, and from merchandise sold in 2022, whether or not
payment was received in 2022.

•

Total value of service contracts.

•

Food service contracting on a management fee basis, include management fees plus reimbursements for the cost
of food, labor, and other operating expenses.

•

Food service contracting on a cost-plus basis, include sales to customers plus fees or supplements from clients.

•

Food service contracting on a profit-loss basis, include all sales to customers.

•

Cash and credit sales of merchandise sold in 2022, whether or not payment was received in 2022.

•

Receipts for delivery, installation, maintenance, repair, alteration, storage, and other services provided in 2022,
whether or not payment was received in 2022.

•

The establishment's share of sales and receipts from departments, concessions, and vending and amusement
machines operated by other companies at the establishment.

•

Receipts from the rental of vehicles, equipment, instruments, tools, and other merchandise.

•

Excise taxes (such as those on gasoline, liquor, and tobacco) paid by the manufacturer or wholesaler and included
in the cost of goods purchased by the establishment.

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise Tax) collected directly from customers and paid directly to
a local, state, or federal tax agency.

•

Gross sales and receipts of departments or concessions operated by other companies at the establishment.

•

Receipts from carrying and other credit charges.

•

Commissions or receipts from the sale of lottery tickets.

Page 1

All full- and part-time employees on the payroll during the pay period including March 12, 2022

•

Salaried officers and executives of a corporation

•

Salaried members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return)

•

Employees on paid sick leave, paid vacations, and paid holidays

•

For insurance and real estate sectors, include agents considered employees of the firm (e.g., full-time insurance or
real estate agents) as reported on IRS Form 941 or 944.

Exclude:
•

Proprietors or partners of an unincorporated company

•

Employees of departments or concessions operated by other companies at the establishment

•

Full- and part- time leased employees whose payroll was filed under an employee leasing company’s Employer
Identification Numbers (EIN)

•

Temporary staffing obtained from a staffing service

•

Independent contractors

•

For insurance and real estate sectors, exclude agents not considered employees of the firm on IRS Form 941 or 944
(e.g., independent insurance or real estate agents).

B. Payroll
Include:
•

Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to employees
during 2022 and reported on IRS Forms 941 and 944 as taxable Medicare Wages and tips (even if not subject to
income or FICA tax)

•

Salaries of officers and executives of a corporation

•

Salaries of members of a professional service organization or association (operating under state professional
corporation statutes and filing a corporate federal income tax return)

•

Employee contributions to qualified pension plans

•

The spread on stock options that is taxable to employees as income

•

Page 2

Exclude:
•

Employer’s cost for fringe benefits (e.g., employer-paid insurance premiums, pension plans, payroll taxes, and
other employer-paid benefits)

•

Payments to or withdrawals by proprietors or partners of an unincorporated company

•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld

•

Payrolls of departments or concessions operated by other companies at the establishment

•

For insurance and real estate sectors, exclude compensation paid to agents not considered employees of the firm
on IRS Form 941 or 944 (e.g., independent insurance or real estate agents).

Page 3

2022 Economic Census
Instructions
U.S. Territories
Mining, Utilities, and Transportation and Warehousing Sectors
Paths: IA-92101, IA-92102, IA-92103, IA-92104
The Mining, Utilities, and Transportation and Warehousing sectors of the 2022 Economic Census include establishments
primarily engaged in the following:
Mining – Extracting naturally occurring mineral solids, such as coals and ores; liquid minerals, such as crude petroleum;
and gases, such as natural gas.
 Utilities – Providing utility services, such as electric power, natural gas, water, and sewage.
 Transportation and warehousing – Providing transportation of passengers and cargo, warehousing and storage for
goods, scenic and sightseeing transportation, and support activities related to modes of transportation.


If an establishment is NOT engaged in one of these kinds of businesses, DESCRIBE its business or activity in Item 4 and
COMPLETE the report form as accurately as possible.
ITEM 4: PRIMARY BUSINESS OR ACTIVITY
Choose the ONE kind of business that best describes this establishment in 2022. If none of the provided selections seem
appropriate, select “Other primary business or activity” and provide a specific description of the primary business
activity.
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
A. Operating revenue
For establishments that generate no revenue, report zero and explain in Item 31: REMARKS.
Include:


Gross revenue from services provided, for the use of facilities, and from merchandise sold in 2022, whether or not
payment was received in 2022.



Total value of service contracts.



Amounts received for work subcontracted to others and from repair services provided to others.



Consulting fees received for counseling and advising clients on aspects of the operation of businesses.



Agency or brokerage commissions and fees for arranging transportation of freight and cargo.



Rental revenue from leasing of vehicles, equipment, instruments, tools, etc., marketed under operating leases.



Fair sales value of merchandise marketed in 2022 under capital, finance, or full-payout leases.

Page 1

Exclude:


Sales and other taxes collected directly from customers and paid directly to a municipal, commonwealth, territorial, or
Federal tax agency.



Rents and revenue from departments or concessions that are operated by others.



All cash or noncash subsidies from any municipal, commonwealth, territorial, or Federal agency.

B. E-commerce sales
E-commerce transactions are transactions completed over an Internet, electronic mail, Extranet, Electronic Data
Interchange (EDI) network, or other online system.
Include:


Revenue generated from agreements negotiated online between buyer and seller on price and term of a transfer of
ownership of, or rights to use, goods or services.



Online sales of goods or services, regardless of whether payment is made online.



Commissions or fees from the use of online services (e.g., computerized reservation systems, financial transaction
processing systems, etc.) where the order or contract was negotiated online.



Commissions or fees from online trading of securities or other financial products (e.g., insurance. loans, etc.).



Commissions or fees from selling or from facilitating the sale of third-party products (e.g., click-throughs on
advertisements or referral fees) through the establishment’s website.



Revenue generated from telephone transactions using interactive voice response systems.



Shipping and handling receipts for online orders.

Exclude:


Online payments from customers where the order or contract was not negotiated online.



Commissions or fees from the provision of telecommunications and related infrastructure systems (e.g., data transfer,
web hosting, Internet access, etc.) where the order or contract was not negotiated online.



Orders for goods or services placed over facsimile machines or switched telephone network.

ITEM 7: EMPLOYMENT AND PAYROLL
If employees worked at more than one location, report employment and payroll for employees at the ONE location where
they spent most of their working time.
A. Number of paid employees
Report number of paid employees for pay period including March 12, 2022.

Page 2

Include:


All full- and part-time employees working at this establishment whose payroll was reported on Internal Revenue Service
Form 941-PR or 941-SS, Employer’s Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s Annual Federal
Tax Return, and filed under the Employer Identification Number (EIN) in Item 1.



Salaried officers and executives of a corporation.



Salaried members of a professional service organization or association.



Employees on paid sick leave, paid holidays, and paid vacation.

Exclude:


Temporary staffing obtained from a staffing service.



Employees of departments or concessions operated by other companies at this establishment.



Proprietors or partners of an unincorporated business.



Unpaid family members.

B. Payroll before deductions
Include:


Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to employees during
2022, whether or not subject to income or FICA tax.



Salaries of officers and executives of a corporation.

Employee contributions to qualified pension plans.
 Compensation paid to sales agents as reported on Internal Revenue Service Form 941-PR or 941-SS, Employer’s
Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s Annual Federal Tax Return.




The spread on stock options that is taxable to employees as income.

Exclude:


Payments to or withdrawals by proprietors or partners of an unincorporated business.



Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.



Payroll of departments or concessions operated by other companies at the establishment.



Compensation paid to agents not considered employees of the firm on Internal Revenue Service Form 941-PR or 941-SS,
Employer’s Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s Annual Federal Tax Return (e.g., real
estate agents, independent insurance agents).

C. Employer’s annual cost for fringe benefits
Include:


Legally required employer’s cost for benefits (employer payments for Social Security, Medicare, unemployment
compensation, workmen’s compensation, and local disability programs, if required). Also include any legally required
employer’s cost for benefits under non-FICA regulations.



Voluntarily provided benefits (payments for life insurance, medical insurance, pensions, welfare benefits, unionnegotiated benefits, and other benefits).
Page 3

ITEM 16: SELECTED EXPENSES
Costs refer to the amount actually paid or payable after discounts, including freight and other direct charges incurred in
acquiring the item or service.
A. Cost of products bought for resale without further processing
Include the total cost of all products bought for resale in 2022 - net of returns, allowances, and trade and cash discounts,
but including amounts allowed for trade-ins.
B. All other operating expenses
Include all the other operating expenses incurred by the establishment, such as payroll, benefits, utilities, office supplies,
communication services, computer services, and routine maintenance and repair. Report improvements that increased the
value of the property or adapted it for another use (such as upgrading the heating and air conditioning system, adding
universal access improvements, and other permanent improvements that add to the value and useful life of the property)
in Item 13. CAPITAL EXPENDITURES.
C. Interest paid
Include all the interest that was paid in 2022.

Page 4

Page 5

2022 Economic Census
Instructions
U.S. Territories
Construction Sector
Paths: IA-92301, IA-92302, IA-92303, IA-92304
The Construction sector of the 2022 Economic Census comprises 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 in this sector.
If an establishment is NOT engaged in one of these kinds of businesses, DESCRIBE its business or activity in Item 4 and
COMPLETE the report form as accurately as possible.
ITEM 4: PRIMARY BUSINESS OR ACTIVITY
Choose the ONE kind of business that best describes this establishment in 2022. If none of the provided selections seem
appropriate, select “Other primary business or activity” and provide a specific description of the primary business activity.
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
A. Receipts, billings, or sales for construction work
Report receipts for construction work in 2022.
Include:


Receipts or billings for construction work under any type of contract – general, special trade, design-build,
construction management, engineer-construct, turnkey, etc.



Sales of houses and other buildings this establishment built which were sold during 2022.



Cost of labor, materials, overhead, and normal profit.



Work on new construction, additions, alterations, reconstruction, maintenance, repairs, and service work.

Exclude:


The cost of land other than site preparation.



The purchase cost or estimated value of raw land from the value of construction work.

B. Receipts for other business activities
Report the receipts for all other business activities done by this establishment in 2022. Exclude non-operating income
such as interest, dividends, or the sale of fixed assets.
C. Add lines A and B.
Page 1

D. E-commerce sales
E-commerce transactions are transactions completed over an Internet, electronic mail, Extranet, Electronic Data
Interchange (EDI) network, or other online system.
Include:


Sales or receipts generated as a result of e-commerce transactions or agreements negotiated online, including
electronic mail (e-mail), between the customer and this establishment on the price or terms of construction work
accepted, regardless of whether payment is made online.



Online orders accepted by the corporate office but completed by this establishment.



Sales generated from telephone transactions using interactive voice response systems.

Exclude:


Online payments from customers where the order or contract was not negotiated online.



Sales from goods or services placed over facsimile machines or switched telephone networks.

ITEM 7: EMPLOYMENT AND PAYROLL
If employees worked at more than one location, report employment and payroll for employees at the ONE location where
they spent most of their working time.
Include:


All full- and part-time employees working at this establishment whose payroll was reported on Internal Revenue
Service (IRS) Form 941-PR or 941-SS, Employer’s Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s
Annual Federal Tax Return, and filed under the Employer Identification Number (EIN) listed in Item 1.



If the legal form of organization for this business is a corporation, the reporting of other employees and other payroll
at this domestic reporting unit is required. If payroll and employment for this EIN are zero, please indicate if the EIN is
a joint venture in Item 31. REMARKS.



All persons on paid sick leave, paid holidays, and paid vacation during the year at this domestic reporting unit.



Salaried officers and executives of a corporation.

Exclude:


Subcontractors and their employees.



Temporary staffing obtained from a staffing service.



Purchased or managed services, such as janitorial, guard, or landscape services.



Professional or technical services purchased from another firm, such as software consulting, computer programming,
engineering, or accounting services.
Page 2



Proprietors or partners of an unincorporated business.



Unpaid family members.

A1. Number of paid construction workers
Report number of paid construction workers for the quarterly periods including the 12th of March, June, September, and
December 2022.
A2. All other paid employees
Report all other employees (including those engaged in supervision above the line-supervisor level (working-foreman
level), sales, clerical, advertising, credit collection, installation, servicing of own products, executive, purchasing, finance,
legal, professional and technical personnel, office staff, and others engaged in nonconstruction activities) for the
quarterly pay periods including the 12th of March, June, September, and December 2022.
B. Hours worked
Report annual number of hours worked only for the construction workers reported in line A1.
Include:


Hours worked during four specific pay periods including the 12th of March, June, September, and December 2022.



Overtime hours as actual hours worked not as straight-time equivalent hours.

Exclude:


Hours paid for vacations, holidays (unless actually worked), or sick leave.

C. Payroll
Report only for employees reported on lines A1 and A2.
Include:


Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to employees during
2022, whether or not subject to income or FICA tax.



Salaries of officers and executives of a corporation.



Employee contributions to qualified pension plans.

Exclude:


Payments to or withdrawals by proprietors or partners of an unincorporated business.



Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.



Employer’s cost for payroll taxes and benefits.
Page 3

D. Employer’s annual cost for fringe benefits
Include:




Voluntarily provided benefits (payments for life insurance, medical insurance, pensions, welfare benefits, unionnegotiated benefits, and other benefits).

ITEM 9: VALUE OF INVENTORIES
Report the value of materials and supplies inventories the establishment owned on December 31, 2022, and on December
31, 2021. Exclude the value of inventories held at the establishment but owned by others. Report inventories using current
cost. If using Last In - First Out (LIFO) method of valuation, adjust to obtain First In - First Out (FIFO) or current cost method
of valuation.
ITEM 13: CAPITAL EXPENDITURES
Paths: IA-92301, IA-92302
A. Capital expenditures for NEW buildings, structures, machinery and equipment, and job-site vehicles
Include expenditures made during 2022 to purchase NEW buildings, structures, and machinery and equipment that are
chargeable to the fixed assets accounts and for which depreciation accounts are maintained. Include additions to
construction-in-progress for company-owned projects lasting more than one year, as depreciable assets should be
reported currently rather than once the project has been completed and is in use. Also include the value of depreciable
assets acquired through mergers and acquisitions. Exclude the costs for routine maintenance and repairs, which should be
reported in Item 16. SELECTED EXPENSES.
B. Capital expenditures for USED buildings, structures, machinery and equipment
Include expenditures made during 2022 to purchase USED buildings, structures, and machinery and equipment that are
chargeable to the fixed assets accounts and for which depreciation accounts are maintained, including used automobiles,
trucks, etc. Include improvements that increased the value of the property or adapted it for another use, such as
upgrading the heating and air conditioning system, adding universal access improvements, and other permanent
improvements that add to the value and useful life of the property. Also include capital expenditures for leasehold
improvements made to property leased from others. Exclude the costs for routine maintenance and repairs, which should
be reported in Item 16. SELECTED EXPENSES.
C. Gross value of depreciable assets
Depreciable assets are the buildings, structures, machinery, and equipment owned by this establishment or its parent for
which depreciation accounts are ordinarily maintained. If this establishment is part of a multi-establishment company,
the parent company should assign to each establishment building and equipment that the establishment is responsible
for as if it owned them. This establishment should include these as part of its beginning balances, additions, and disposals
as appropriate as well as the allocation of related depreciation expenses. For example, if this establishment maintained a
tenant relationship with the parent company or a subsidiary, and paid “rent” for the use of either buildings or equipment,

Page 4

do not report the value of this “rent.” Instead, report the gross value of the assets made available to this establishment as
a result of this “rental” agreement as if the establishment owned them.
Include:

Assets acquired through capital leases. If any building or equipment has been acquired under a capital leasing
arrangement that meets the criteria set down by the Financial Accounting Standards Board (FASB), please report the
original cost or market value as a fixed asset and as a capital expenditure if acquired in 2022. If the lease qualifies as
an operating lease, do not include the value of the building and equipment as a fixed asset or capital expenditure.


Assets acquired or produced to be leased to others as the lessor under an operating lease.



Capital expenditures for construction-in-progress incurred in prior periods. Report current capital expenditures in
lines A-B even if not completed and operational.

Exclude:


The cost of land, but INCLUDE the value of land development.



Assets leased to others under capital lease arrangements.

D. Gross value of depreciable assets sold, retired, scrapped, destroyed, etc.
Include depreciable assets sold, retired, scrapped, destroyed, lost, or otherwise disposed of that should also include
acquisition cost of transfers of depreciable assets to assets held for sale and reductions in value due to impairment.
E. Depreciable assets at the end of the year
Add lines A through C minus D.
F. Depreciation charges
Report depreciation charges for the year relating to the assets allocated to the reporting establishment by a parent or
affiliate.
Paths: IA-92303, IA-92304
Report expenditures made during 2022 to purchase buildings, structures, machinery, and equipment that are chargeable
to the fixed assets accounts and for which depreciation accounts are maintained. Include improvements that increased
the value of the property or adapted it for another use, such as upgrading the heating and air conditioning system, adding
universal access improvements, and other permanent improvements that add to the value and useful life of the property.
Also include the cost of buildings or structures and machinery and equipment acquired as the lessee under capital lease
agreements entered into during 2022. Exclude the costs for routine maintenance and repairs, which should be reported in
Item 16. SELECTED EXPENSES.
ITEM 14: RENTAL PAYMENTS
If this establishment is part of a multi-establishment company or a subsidiary rented property for the use of this
establishment and paid the rent, the rent should be reported as if the establishment paid it. However, if this
establishment rented buildings or equipment from the parent or affiliate as a tenant, then the value of assets should be
reported in Item 13. CAPITAL EXPENDITURES.
Page 5

Exclude capital leases (leases with a contract to own at the end of the lease) as well as rentals of assets owned by parent
reported in Item 13. CAPITAL EXPENDITURES.
ITEM 16: SELECTED EXPENSES
This section is intended to complete a comprehensive reporting of operating costs and expenses incurred by this
establishment not already identified for collection on the form. Certain costs of construction and expenses were already
collected in Item 7. EMPLOYMENT AND PAYROLL, Item 13. CAPITAL EXPENDITURES, and Item 14. RENTAL PAYMENTS on
the form.
Costs refer to the amount actually paid or payable after discounts, including freight and other direct charges incurred in
acquiring the item or service.
A. Materials, parts, containers, and supplies
Report job-site, general office, and all other material, part, and supply costs relating to the construction and other
business activities of this establishment.
Include:


Equipment purchased by this establishment that was installed in a building as an integral part of its structure, such as
elevators, air conditioning equipment, etc.



Costs after discounts for the materials, parts, and supplies that were purchased by this establishment or obtained
from other establishments of your company.



Freight and other direct charges for the materials, parts, and supplies used in 2022.



Expendable tools that were charged to current accounts in 2022.

B. Construction work subcontracted out to others
Include your payments to subcontractors for construction work. Exclude the cost of non-construction work subcontracted
out unless it is incidental to the primary construction activities of the subcontractor. Services such as abatement, refuse
removal, design work, or surveying should be reported in ‘All other operating expenses.’
E. Cost of products bought for resale without further processing
Include the total cost of all products bought for resale that you owned in 2022 - net of returns, allowances, and trade and
cash discounts, but including amounts allowed for trade-ins.
F. All other operating expenses
Include all the other operating expenses incurred by the establishment, such as payroll, benefits, utilities, office supplies,
communication services, computer services, and routine maintenance and repair. Report improvements that increased
the value of this establishment's property or adapted it for another use (such as upgrading the heating and air
conditioning system, adding universal access improvements, and other permanent improvements that add to the value
and useful life of the property) in Item 13. CAPITAL EXPENDITURES.

Page 6

G. Interest paid
Include all the interest that was paid in 2022.
ITEM 22: DETAIL OF SALES, SHIPMENTS OR REVENUE
The sum of construction business activities should be consistent with Item 5. SALES, SHIPMENTS, RECEIPTS, OR REVENUE,
line A. Receipts, Billings, or Sales for Construction Work.
Report only the main activities for which you were contracted. Work which was incidental to the primary activities of jobs
should not be reported separately. For example:


If you were contracted to design and build, do not separate out the design part from the construction work.



If you were contracted to shingle a roof, do not separate out incidental gutter and downspout installation.



If you were working as a general contractor, do not separate out carpentry work, excavation work, etc.



If this establishment engaged in activities that are not listed on the form, report those activities via the “Add
product/service not listed” functionality.



The sum of all lines should equal Item 5A. Receipts, Billings, or Sales for Construction Work.

ITEM 28: SPECIAL ITEMS
A. Ownership of construction projects
General contractors and finance sources such as lending institutions are not normally owners. Work on highways should
be reported as Federal, commonwealth, territorial, and municipal governments.

Page 7

2022 Economic Census
Instructions
U.S. Territories
Manufacturing Sector
Paths: IA-93101, IA-93102, IA-93103, IA-93104
The 2022 Economic Census covering manufacturing includes establishments primarily engaged in the mechanical, physical,
or chemical transformation of materials, substances, or components into new products.
If an establishment is NOT engaged in this kind of business, DESCRIBE its business or activity in Item 4 and COMPLETE the
report form as accurately as possible.
ITEM 4: PRIMARY BUSINESS OR ACTIVITY
Choose the ONE kind of business that best describes this establishment in 2022. If none of the provided selections seem
appropriate, select “Other primary business or activity” and provide a specific description of the primary business activity.
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
A. Total value of shipments
Report the total value of products shipped. Value is defined as net selling value FOB plant to the customer after discounts
and allowances.
Include:


The value of all products shipped including interplant transfers.



Products made elsewhere for this establishment on a contract basis from materials supplied by this establishment.

Exclude:


Shipping and freight charges.



Excise and other taxes collected and paid directly to a municipal, commonwealth, territorial, or Federal tax agency.

D. Receipts for resales


Include the sale value of products bought and resold without further processing. Cost of all products resold is to be
included in Item 16. SELECTED EXPENSES, line F.

F. E-commerce sales
E-commerce transactions are transactions completed over an Internet, electronic mail, Extranet, Electronic Data
Interchange (EDI) network, or other online system.
Include:


Online orders accepted for work from customers.



Online orders accepted by the corporate office but completed by this establishment.



Any agreement negotiated online, including electronic mail (e-mail) between the customer and this establishment on
the price and/or terms of a transfer of goods or services.
Page 1



Telephone transactions using interactive voice response systems.

Exclude:


Online payments of billing where the order or contract was not negotiated online.



Online orders or contracts placed over facsimile machines or switched telephone networks.

ITEM 7: EMPLOYMENT AND PAYROLL
If employees worked at more than one location, report employment and payroll for employees at the ONE location where
they spent most of their working time.
Include:




Non-resident workers, whether or not FICA taxes were withheld.



Employees on paid sick leave, paid holidays, and paid vacation.

Exclude:
 Subcontractors and their employees


Temporary staffing obtained from a staffing service.



Agriculture workers from fruit or vegetable canning or freezing plants with farms associated with their operations.



Fishing crews from fish canning, freezing, or packaging plants with fishing operations associated with the plant.



Proprietors or partners of an unincorporated business.



Unpaid family members.

A1- A4. Number of paid production workers
Include:


Production workers on the payroll of this establishment during quarterly periods including the 12th of March, June,
September, and December 2022.



Workers up through the line-supervisor level, engaged in fabricating, processing, assembling, inspecting, packing,
warehousing, shipping (but not delivering), maintenance, repair, and other closely associated services.



Truck drivers delivering ready-mixed concrete.

A7. Number of all other paid employees
Nonproduction employees include those engaged in supervision above the line-supervisor level, sales, clerical, advertising,
credit collection, installation, servicing of own products, executive, purchasing, finance, legal, professional, and technical
personnel.
B. Hours worked by production workers
Report the annual number of hours worked by the production workers reported on line A5.
Include: Overtime hours as actual hours worked not as straight-time equivalent hours.
Page 2

Exclude: Hours paid for vacations, holidays (unless actually worked), or sick leave.
C1- C3. Annual payroll before deductions
Report only for employees reported on lines A5 and A7.
Include:


Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to employees during
2022, whether or not subject to income or FICA tax.



Salaries of officers and executives of a corporation.



Employee contributions to qualified pension plans.

Exclude:


Payments to or withdrawals by proprietors or partners of an unincorporated business.



Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.



Employer’s cost for payroll taxes and benefits.

D. Employer’s annual cost for fringe benefits
Include:


Legally required cost for benefits (employer payments for Social Security, Medicare, unemployment compensation,
workmen’s compensation, and local disability programs, if required). Also include any legally required employer’s cost
for benefits under non-FICA regulations.



Voluntarily provided benefits (payments for life insurance, medical insurance, pensions, welfare benefits, unionnegotiated benefits, and other benefits).

B. Capital expenditures for USED buildings, structures, machinery and equipment
Include expenditures made during 2022 to purchase USED buildings, structures, and machinery and equipment that are
chargeable to the fixed assets accounts and for which depreciation accounts are maintained, including used automobiles,
trucks, etc. Include improvements that increased the value of the property or adapted it for another use, such as upgrading
the heating and air conditioning system, adding universal access improvements, and other permanent improvements that
add to the value and useful life of the property. Also include capital expenditures for leasehold improvements made to
property leased from others. Exclude the costs for routine maintenance and repairs, which should be reported in Item 16.
SELECTED EXPENSES.
C. Gross value of depreciable assets
Depreciable assets are the buildings, structures, machinery, and equipment owned by this establishment or its parent for
which depreciation accounts are ordinarily maintained. If this establishment is part of a multi-establishment company, the
parent company should assign to each establishment building and equipment that the establishment is responsible for as if
it owned them. This establishment should include these as part of its beginning balances, additions, and disposals as
appropriate as well as the allocation of related depreciation expenses. For example, if this establishment maintained a
tenant relationship with the parent company or a subsidiary, and paid “rent” for the use of either buildings or equipment,
do not report the value of this “rent.” Instead, report the gross value of the assets made available to this establishment as a
result of this “rental” agreement as if the establishment owned them.
Include:
•

Assets acquired through capital leases. If any building or equipment has been acquired under a capital leasing
arrangement that meets the criteria set down by the Financial Accounting Standards Board (FASB), please report the
original cost or market value as a fixed asset and as a capital expenditure if acquired in 2022. If the lease qualifies as an
operating lease, do not include the value of the building and equipment as a fixed asset or capital expenditure.

•

Assets acquired or produced to be leased to others as the lessor under an operating lease.

•

Capital expenditures for construction-in-progress incurred in prior periods. Report current capital expenditures in lines
A-B even if not completed and operational.

Exclude:
•

The cost of land, but INCLUDE the value of land development.

•

Assets leased to others under capital lease arrangements.

Report depreciation charges for the year relating to the assets allocated to the reporting establishment by a parent or
affiliate.
Paths: IA-93103, IA-93104
Report expenditures made during 2022 to purchase buildings, structures, machinery, and equipment that are chargeable
to the fixed assets accounts and for which depreciation accounts are maintained. Include improvements that increased the
value of the property or adapted it for another use, such as upgrading the heating and air conditioning system, adding
universal access improvements, and other permanent improvements that add to the value and useful life of the property.
Also include the cost of buildings or structures and machinery and equipment acquired as the lessee under capital lease
agreements entered into during 2022. Exclude the costs for routine maintenance and repairs, which should be reported in
Item 16. SELECTED EXPENSES.
ITEM 14: RENTAL PAYMENTS
If this establishment is part of a multi-establishment company or a subsidiary rented property for the use of this
establishment and paid the rent, the rent should be reported as if the establishment paid it. However, if this establishment
rented buildings or equipment from the parent or affiliate as a tenant, then the value of assets should be reported in Item
13. CAPITAL EXPENDITURES.
Exclude capital leases (leases with a contract to own at the end of the lease) as well as rentals of assets owned by parent
reported in Item 13. CAPITAL EXPENDITURES.
ITEM 16: SELECTED EXPENSES
Costs refer to the amount actually paid or payable after discounts, including freight and other direct charges incurred in
acquiring the item or service.
A. Materials, parts, containers, and supplies
Report cost of physical goods used or put into production; exclude services used or overhead charges.
B. Fuels consumed for heat, power, or the generation of electricity
Report total amount actually paid or payable during 2022 for all fuels consumed for heat, power, or the generation of
electricity. Report cost of fuels consumed as raw materials in line A.
C. Electricity
Report total amount paid or payable for electric energy purchased during 2022.
D. Contract work and nonproduction labor
Cost of purchased services from other companies that are paid directly by this establishment for janitorial, refuse removal,
temporary staffing, accounting, bookkeeping, and other services.

Page 5

E. Contract labor for production
Include the cost of contract employees who are not on your payroll but are supplied through a contract with another
company to perform specific jobs related to production. The cost of materials worked on by these production workers
should be included in line A.
F. Cost of products bought for resale 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. SALES,
SHIPMENTS, RECEIPTS, OR REVENUE, line D.
G. All other operating expenses
Include all the other operating expenses incurred by the establishment, such as payroll, benefits, utilities, office supplies,
communication services, computer services, and routine maintenance and repair. Report improvements that increased the
value of this establishment's property or adapted it for another use (such as upgrading the heating and air conditioning
system, adding universal access improvements, and other permanent improvements that add to the value and useful life of
the property) in Item 13. CAPITAL EXPENDITURES.
H. Interest paid
Include all the interest that was paid in 2022.
ITEM 22: DETAIL OF SALES, SHIPMENTS, RECEIPTS, OR REVENUE


Report in thousands of dollars.



Estimates are acceptable, but please do not combine data for two or more lines.



If the establishment had other sources of revenue not covered in the prelisted categories, report the sales of such
merchandise via the “Add product/service not listed” functionality.



The sum of lines reported should equal the amount reported in Item 5. SALES, SHIPMENTS, RECEIPTS, OR REVENUE,
line E.

Paths: IA-93101, IA-93102
ITEM 28: SPECIAL ITEMS
A. Value of products shipped and contract work performed by customer location
For each of the following, report the value of products shipped in the FIRST column and the value of contract work in
the SECOND column:
1. Report the value of products shipped and/or contract work done for the continental U.S., Alaska, Hawaii, Guam,
American Samoa, or the Commonwealth of the Northern Mariana Islands. (Do not include Puerto Rico and the U.S. Virgin
Islands. They will be included later in lines 2 and 4.)
2. Report the value of products shipped and/or contract work done for the U.S. Virgin Islands.
Page 6

3. Foreign places
a. Report the value of products shipped and/or contract work done for countries in Central America, South America,
and the Caribbean Zone, including the British Virgin Islands.
b. Report the value of products shipped and/or contract work done for other foreign places not covered by the zones
above in part 3a.
4. Report the value of products shipped and/or contract work done for Puerto Rico. (Report further details in part B.)
B. Distribution of products shipped and contract work performed for customers in Puerto Rico by class of customer
For customers located in Puerto Rico, report the value of shipments and/or contract work (as reported in part A, line 4) by
the following classes of customer:
1. Wholesalers/distributors for resale - In addition to sales to merchant wholesalers, include sales made through agents,
brokers, and commission merchants
2. Retailers for resale - Sales to all types of retailers (retail chain organizations, independent stores, or department stores)
that normally buy for resale to household consumers
3. Household consumers and individuals - Sales to household consumers buying for personal consumption
4. Other manufacturing establishments
5. Construction contractors
6. Hotels, restaurants, food services, and drinking places
7. Federal government
8. Commonwealth or territorial government - Include sales to this territory’s government
9. Local government – Include sales to county, town, village, and municipio governments
10. All other customers – Include sales to all other customers not listed
11. TOTAL – Total for value of products shipped and/or contract work performed should equal the amount reported in
part A, line 4 (value of products shipped and/or contract work performed for customers located in Puerto Rico)

Page 7

2022 Economic Census
Instructions
U.S. Territories
Wholesale Trade Sector
Paths: IA-94201, IA-94202, IA-94203, IA-94204
The 2022 Economic Census covering the Wholesale Trade sector includes establishments primarily engaged in selling or
arranging the purchase or sale of goods, selling goods for resale, selling capital or durable non-consumer goods, and selling
raw and intermediate materials and supplies used in production.
Most wholesale establishments exhibit the following characteristics:


Wholesalers usually operate from a warehouse or office. These warehouses and offices are characterized by having little
or no display merchandise. In addition, neither the design nor the location of the premises is intended to solicit walk-in
traffic.



Wholesalers do not usually use advertising directed to the general public. Customers are generally reached initially via
telephone, in-person marketing, or by specialized advertising.

If an establishment is NOT engaged in one of these kinds of businesses, DESCRIBE its business or activity in Item 4A and
COMPLETE the report form as accurately as possible.
ITEM 4A: PRIMARY BUSINESS OR ACTIVITY
Choose the ONE kind of business that best describes the establishment in 2022. If none of the provided selections seem
appropriate, select “Other primary business or activity” and provide a specific description of the primary business activity.
ITEM 4B: TYPE OF OPERATION
Choose the one PRIMARY type of operation for this establishment.
Merchant wholesaler- A company or establishment engaged in buying merchandise on its own account produced by other
firms and selling them using the wholesale method.


Importer - Purchasing and selling merchandise made outside of this U.S. territory and that does not bear the importer’s
own brand name.



Exporter - Purchasing goods in this U.S. territory from unrelated firms and selling them for delivery in this U.S. territory.



Merchant wholesale distributor or jobber - Buying merchandise from unrelated domestic manufacturers and selling the
goods to customers in this U.S. territory.



Own-brand importer and marketer - A company or establishment that deals primarily or exclusively in the parent
company’s own branded products manufactured outside this U.S. territory.



Manufacturers’ sales branch or office - Establishments owned by firms or corporately affiliated with a manufacturer
primarily engaged in selling goods mined or manufactured by the parent in the United States or this U.S. territory.

Agent, broker, or commission merchant - A company or establishment primarily engaged in buying and selling
merchandise on a commission, brokerage, or agency basis for others rather than dealing primarily on its own account.
Page 1



Manufacturers’ representative or agent - Selling merchandise on a commission basis for a limited number of
manufacturers on a continuing agency basis.



Auction company - Selling merchandise for the account of others at wholesale from a permanent location by the auction
method.



Broker, representing buyers and sellers - Buying and selling merchandise on a brokerage basis for others in this U.S.
territory market, but not receiving goods on consignment.



Commission merchant - Receiving goods on consignment and selling them on a commission basis in this U.S. territory
market.



Import agent - Representing, on an agency basis, domestic firms selling foreign-made merchandise for delivery inside
this U.S. territory and collecting a commission for the sale of goods.



Export agent - Representing on an agency basis, domestic firms selling this U.S. territory’s merchandise for delivery and
collecting a commission for the sale of goods.



Electronic market - Business-to-business marketplace that facilitates the sale of goods via the Internet or other
electronic means and operates on a commission or fee basis.

Other type of operation - Please specify type in space provided.
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
A. Sales and operating receipts
Report total sales of merchandise and other operating receipts in thousands of dollars for the calendar year 2022.
Include:


Cash and credit sales of merchandise sold in 2022, whether or not payment was received in 2022.



Receipts for delivery, installation, maintenance, repair, alteration, storage, and other services provided in 2022, whether
or not payment was received in 2022.



The gross selling value of goods that the establishment sold or purchased on a commission, brokerage, consignment, or
agency basis for others.



The actual value of trade-ins taken as partial payment for other merchandise.



Receipts from the rental and leasing of merchandise.



Excise taxes (such as those on gasoline, liquor, and tobacco) which are paid by the manufacturer and included in the cost
of goods purchased.



Liquor and tobacco tax stamps, taxes, and licenses sold.



Shipping and handling receipts collected from customers.

Exclude:


Sales and other taxes collected directly from customers and paid directly to a municipal, commonwealth, territorial, or
Federal tax agency.



Receipts from carrying and other credit charges.



Nonoperating income from sources such as investments, rental or sale of real estate, and interest.



Commissions received for selling and buying goods.
Page 2



Refunds or allowances for returned merchandise.



Transfers (billings) to other establishments in the company.

B. Commissions for the sale of merchandise
Answer “Yes” if the establishment earned a commission or brokerage fee for transactions negotiated for others.
C. Gross selling value of business conducted on a commission basis
Report the market value of products bought or sold by others on which the establishment earned a commission or fee. If
actual sales are unavailable, estimate the value by dividing actual commissions received by the average percent charged for
sales activity. For example, if commissions received totaled $200,000 and the average commission is estimated as 5
percent, then the gross selling value is $4,000,000 ($200,000/.05).
D. Commissions received
Report the amount of commissions, brokerage, or agency fees received for transactions reported in line C.
Note: Lines F applies only to multi-establishment firms.
F. Percent of products sold by this establishment that were manufactured or mined in the U.S.
Report the percent of total sales (as reported in line A) accounted for by products which were mined or manufactured in
the United States, its territories, or its Foreign Trade Zones by your firm (including parent, subsidiaries, and corporate
affiliates).
G. E-commerce sales
E-commerce transactions are transactions completed over an Internet, electronic mail, Extranet, Electronic Data
Interchange (EDI) network, or other online system.
Include:


The gross selling value of business conducted on a commission basis over the Internet, Extranet, EDI network, electronic
mail, or other online system.



Sales generated from agreements negotiated online between buyer and seller on price and terms of a transfer of
ownership of, or rights to use, goods or services.



Online sales of goods or services, regardless of whether payment is made online.



Receipts generated from selling or from facilitating the sale of third-party products (e.g., click-throughs on
advertisements or referral fees) through the establishment’s web site.



Sales generated from telephone transactions using interactive voice response systems.



Shipping and handling receipts for online orders.

Exclude:


Online payments from customers where the order or contract was not negotiated online.



Provisions of telecommunications and related infrastructure systems (e.g., data transfer, web hosting, Internet access,
etc.) where the order or contract was not negotiated online.



Sales from orders for goods or services placed over facsimile machines or switched telephone networks.

Page 3



Non-resident workers, whether or not FICA taxes were withheld.



Salaried officers and executives of a corporation.



Employees on paid sick leave, paid holidays, and paid vacation.

Exclude:


Temporary staffing obtained from a staffing service.



Employees of departments or concessions operated by other companies at this establishment.



Proprietors or partners of an unincorporated business.



Unpaid family members.

B. Payroll before deductions
Include:


Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to employees during
2022, whether or not subject to income or FICA tax.



Salaries of officers and executives of a corporation.



Employee contributions to qualified pension plans.

Exclude:


Payments to or withdrawals by proprietors or partners of an unincorporated business.



Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.



Payrolls of departments or concessions operated by other companies at the establishment.

C. Employer’s annual cost for fringe benefits
Include:




Voluntarily provided benefits (payments for life insurance, medical insurance, pensions, welfare benefits, unionnegotiated benefits, and other benefits).

ITEM 9: VALUE OF INVENTORIES
Report the value of inventories the establishment owned on December 31, 2022, and on December 31, 2021. Exclude the
value of inventories held at the establishment but owned by others. Report inventories using current cost. If using Last In First Out (LIFO) method of valuation, adjust to obtain First In - First Out (FIFO) or current cost method of valuation.
ITEM 13: CAPITAL EXPENDITURES
Report expenditures made during 2022 to purchase buildings, structures, machinery, and equipment that are chargeable to
the fixed assets accounts and for which depreciation accounts are maintained. Include improvements that increased the
value of the property or adapted it for another use, such as upgrading the heating and air conditioning system, adding
universal access improvements, and other permanent improvements that add to the value and useful life of the property.
Also include the cost of buildings or structures and machinery and equipment acquired as the lessee under capital lease
agreements entered into during 2022. Exclude the costs for routine maintenance and repairs, which should be reported in
Item 16. SELECTED EXPENSES.
ITEM 14: RENTAL PAYMENTS
If this establishment is part of a multi-establishment company, or a subsidiary rented property for the use of this
establishment and paid the rent, the rent should be reported as if the establishment paid it. However, if this
establishment rented buildings or equipment from the parent or affiliate as a tenant, then the value of assets should be
reported in Item 13. CAPITAL EXPENDITURES.
Exclude capital leases (leases with a contract to own at the end of the lease) as well as rentals of assets owned by parent
reported in Item 13. CAPITAL EXPENDITURES.
ITEM 16: SELECTED EXPENSES
Costs refer to the amount actually paid or payable after discounts, including freight and other direct charges incurred in
acquiring the item or service.
A. Cost of products bought for resale without further processing
Include the total cost of all products bought for resale in 2022 - net of returns, allowances, and trade and cash discounts,
but including amounts allowed for trade-ins.
B. All other operating expenses
Include all the other operating expenses incurred by the establishment, such as payroll, benefits, utilities, office supplies,
communication services, computer services, and routine maintenance and repair. Report improvements that increased the
value of the property or adapted it for another use (such as upgrading the heating and air conditioning system, adding
universal access improvements, and other permanent improvements that add to the value and useful life of the property)
in Item 13. CAPITAL EXPENDITURES.

Page 5

C. Interest paid
Include all the interest that was paid in 2022.
D. Depreciation charges
Report depreciation charges taken against tangible assets owned and used by your firm, tangible assets and improvements
owned by your firm under leaseholds, and tangible assets obtained, as the lessee, through capital lease agreements in
2022.
ITEM 20: CLASS OF CUSTOMER
D. Percent of total sales by class of customer
Estimate the percent of this establishment’s total sales by class of customer, excluding the percent generated from exports
as reported in Item 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE, line I. Total should equal 100%.
ITEM 22: DETAIL OF SALES, SHIPMENTS, RECEIPTS, OR REVENUE
•

Report in thousands of dollars.

•

Estimates are acceptable, but please do not combine data for two or more lines.

•

If the establishment sold merchandise or had other sources of revenue not covered in the prelisted categories, report
the sales of such merchandise or revenue via the “Add product/service not listed” functionality.

•

Do not include receipts for rentals, storage, repair work, and service contracts with the product sales. Report them on
the applicable service line or via the “Add product/service not listed” functionality.

•

The sum of products and services should equal the amount reported in Item 5. SALES, SHIPMENTS, RECEIPTS, OR
REVENUE, line A.

ITEM 28: SPECIAL INQUIRIES
A. Employment by primary function
Indicate the number of employees, as reported in Item 7: EMPLOYMENT AND PAYROLL, line A, by the employee’s primary
function.
1. Selling
Include employees engaged in sales activities, traveling salespeople, truck salespeople, and selling employees working out
of their homes.
2. Sales support
Include employees:
 Engaged in sales support activities such as office and clerical, warehouse, customer service, maintenance, and delivery.


Engaged in sorting, grading, or packaging activities in conjunction with sales operations.



Who provide services to this establishment such as janitorial or repair.
Page 6

3. General support of other establishments
Include employees who support functions of other establishments in the company such as headquarters employees,
regional or district managers who control more than just this establishment, corporate accountants, researchers, and
central warehouse employees.
4. Packaging
Report the number of employees engaged in packaging.
5. Production
Report the number of employees engaged in production work.
6. Assembly
Report the number of employees who combine parts into a finished product that can stand alone.
7. Other
Report the number of employees not elsewhere classified, including employees engaged in agricultural, construction, or
other activities. Please describe.

Page 7

2022 Economic Census
Instructions
U.S. Territories
Retail Trade Sector
Paths: IA-94401, IA-94402, IA-94403, IA-94404
The Retail Trade sector of the 2022 Economic Census comprises establishments primarily engaged in selling merchandise,
generally without transformation, and rendering services incidental to the sale of merchandise.
If an establishment is NOT engaged in this kind of business activity, DESCRIBE its business or activity in Item 4 and
COMPLETE the report form as accurately as possible.
ITEM 4: PRIMARY BUSINESS OR ACTIVITY
Choose the ONE kind of business that best describes this establishment in 2022. If none of the provided selections seem
appropriate, select “Other primary business or activity” and provide a specific description of the primary business activity.
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:
•

Cash and credit sales of merchandise sold in 2022, whether or not payment was received in 2022.

•

Receipts for delivery, installation, maintenance, repair, alteration, storage, and other services provided in 2022, whether
or not payment was received in 2022.

•

The establishment’s share of sales and receipts from departments, concessions, and vending and amusement machines
operated by other companies at this establishment.

•

Receipts from the rental of vehicles, equipment, instruments, tools, and other merchandise.

•

Motor vehicle transportation charges, dealer preparation charges, and dealer installed options.

•

Fair sales value of motor vehicles marketed under leases negotiated in 2022, regardless of whether the establishment
holds the lease.

•

Sales of motor vehicles formerly used for rental or leasing.

•

Total value of service contracts.

•

Commissions received for the arrangement of financing and the sale of credit life insurance.

•

Amounts received from customers for layaway purchases.

•

Excise taxes (such as those on gasoline, liquor, and tobacco) paid by the manufacturer or wholesaler and included in the
cost of goods purchased by the establishment.

•

Fees for processing money orders and cashing checks.

•

Shipping and handling receipts.

Exclude:
•

Sales and other taxes collected directly from customers and paid directly to a municipal, commonwealth, territorial, or
Federal tax agency.

•

Gross sales and receipts of departments or concessions operated by other companies at this establishment.
Page 1

•

Receipts from carrying and other credit charges.

•

Commissions or receipts from the sale of government lottery tickets.

•

Non-operating income from sources such as investments, rental or sale of real estate, and interest.

•

Automotive dealers only – Receipts from customers for tag and title fees, licenses, etc., forwarded to a commonwealth
or territorial licensing agency.

Deduct:
•

Refunds and allowances for returned merchandise.

•

Automotive dealers only – Discounts granted to the purchaser as an increase in trade-in allowance over fair market
value and manufacturer’s rebates and incentives.

Do not deduct fair market value of trade-ins taken as partial payment.
B. E-commerce sales
E-commerce transactions are transactions completed over an Internet, electronic mail, Extranet, Electronic Data
Interchange (EDI) network, or other online system.
Include:
•

Sales generated from agreements negotiated online, between buyer and seller on price and terms of a transfer of
ownership of, or rights to use, goods or services.

•

Online sales of goods or services, regardless of whether payment is made online.

•

Commissions or fees from the use of online services (e.g., computerized reservation systems, financial transaction
processing systems, etc.) where the order or contract was negotiated online.

•

Commissions or fees from online trading of securities or other financial products (e.g., insurance, loans, etc.).

•

Commissions or fees from selling or from facilitating the sale of third party products (e.g., click-throughs on
advertisements or referral fees) through the establishment’s web site.

•

Sales generated from telephone transactions using interactive voice response systems.

•

Shipping and handling receipts for online orders.

Exclude:
•

Online payments from customers where the order or contract was not negotiated online.

•

Commissions or fees from the use of online services (e.g., computerized reservation systems, financial transaction
processing systems, etc.) where the order or contract was not negotiated online.

•

Sales from orders for goods or services placed over facsimile machines or switched telephone networks.

Page 2

All full- and part-time employees working at this establishment whose payroll was reported on Internal Revenue
Service Form 941-PR or 941-SS, Employer’s Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s
Annual Federal Tax Return, and filed under the Employer Identification Number (EIN) in Item 1.



Non-resident workers, whether or not FICA taxes were withheld.



Salaried officers and executives of a corporation.



Employees on paid sick leave, paid holidays, and paid vacation.

Exclude:
•

Temporary staffing obtained from a staffing service.

•

Employees of departments or concessions operated by other companies at this establishment.

•

Proprietors or partners of an unincorporated business.

•

Unpaid family members

B. Payroll before deductions
Include:
•

Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to employees during
2022, whether or not subject to income or FICA tax.

•

Salaries of officers and executives of a corporation.

•

Employee contributions to qualified pension plans.

Exclude:
• Payments to or withdrawals by proprietors or partners of an unincorporated business.
•

Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other companies at the establishment.

C. Employer’s annual cost for fringe benefits:
•

•

Voluntarily provided benefits (payments for life insurance, medical insurance, pensions, welfare benefits, unionnegotiated benefits, and other benefits).
Page 3

D. Depreciation charges
Report depreciation charges taken against tangible assets owned and used by your firm, tangible assets and improvements
owned by your firm under leaseholds, and tangible assets obtained, as the lessee, through capital lease agreements in
2022.
ITEM 20: CLASS OF CUSTOMER
D. Percent of total sales by class of customer
Estimate the percent of this establishment’s total sales by class of customer, excluding the percent generated from exports
as reported in Item 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE, line D. Total should equal 100%.

ITEM 22: DETAIL OF SALES, SHIPMENTS, RECEIPTS, OR REVENUE
•

Report in thousands of dollars.

•

Estimates are acceptable, but please do not combine data for two or more lines.

•

The sum of products and services should equal the amount reported in Item 5. SALES, SHIPMENTS, RECEIPTS, OR
REVENUE.

Page 5

2022 Economic Census
Instructions
U.S. Territories
Services Sectors
Paths: IA-95101, IA-95102, IA-95103, IA-95104
The services sectors of the 2022 Economic Census include establishments primarily engaged in the following areas of
economic activity:


Publishing



Motion picture and sound recording



Broadcasting and telecommunications



Information services and data processing services



Management of companies and enterprises (including holding companies)



Professional, scientific, and technical services



Administrative and support



Waste management and remediation services



Educational services



Health care and social assistance



Arts, entertainment, and recreation



Repair and maintenance



Personal services



Other services, except public administration

If an establishment is NOT engaged in one of these kinds of businesses, DESCRIBE its business or activity in Item 4 and
COMPLETE the report form as accurately as possible.
An establishment is generally a single physical location where business is conducted or where services or industrial
operations are performed. This includes all locations of a company or organization, including administrative offices,
warehouses, etc., that were in operation at any time during 2022.
Locations with no paid employees, including broadcasting antennas, telephone relay and switching stations, and other
similar facilities, are not considered separate establishments.
A holding company is a company primarily engaged in holding securities (or other equity interests in) companies and
enterprises for the purpose of owning a controlling interest or influencing the management decisions of these firms. They
do not administer, oversee, and manage other establishments of the company or enterprise whose securities they hold.
An enterprise support establishment is an establishment that is primarily engaged in performing management, supervision,
general administrative functions, and supporting services for other establishments of the same enterprise, rather than for
the general public or other business firms.
An enterprise or company is a business, service, or membership organization consisting of one or more establishments
within the United States or a U.S. territory under common ownership or control. It includes establishments of subsidiary
companies where there is more than 50 percent ownership, as well as establishments of firms which the enterprise has the
power to direct or cause the direction of management and policies

Page 1

ITEM 4: PRIMARY BUSINESS OR ACTIVITY
Choose the ONE kind of business that best describes this establishment in 2022. If none of the provided selections seem
appropriate, select “Other primary business or activity” and provide a specific description of the primary business activity.

ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:


Gross receipts from services provided, from the use of facilities, and from merchandise sold in 2022, whether or not
payment was received in 2022.



Advertising agencies, travel industries, and other service establishments operating on a commission basis should report
commissions, fees, and other operating income, NOT gross billings or sales.



Advertising sales.



Sales of goods and services marketed through sales offices.



Sales to and receipts from FOREIGN parent firms, subsidiaries, branches, etc.



This establishment’s share of receipts from departments, concessions, and vending and amusement machines operated
by others.



Receipts from the rental and leasing of vehicles, equipment, instruments, tools, etc.



Total value of service contracts. Market value of compensation received in lieu of cash.



Amounts received for work subcontracted to others.



Dues and assessments from members and affiliates.



The management of companies and enterprises sector, public broadcast stations, and libraries should include
contributions, gifts, grants, and income from interest, rental of real estate, and dividends; all others should exclude such
revenues.



Independent artists, writers, and performers should report royalties.



The management of companies and enterprises sector should report franchise sales and fees, and royalties.

Exclude:


Sales and other taxes collected directly from customers or clients and paid directly to a municipal, commonwealth,
territorial, or Federal tax agency.



Gross receipts from departments or concessions operated by others.



Intra-company transfers.



Sales of used equipment previously rented or leased to customers.



Other non-operating income.

B. E-commerce sales
E-commerce transactions are transactions completed over an Internet, electronic mail, Extranet, Electronic Data
Interchange (EDI) network, or other online system.
Include:


Sales generated from agreements negotiated online, between buyer and seller on price and terms of a transfer of
ownership of, or rights to use, goods or services.



Online sales of goods or services, regardless of whether payment is made online.
Page 2



Service receipts or revenue made through online services (e.g., computerized reservation systems, financial transaction
processing systems, etc.) where the order or contract was negotiated online.



Commissions or fees from online trading of securities or other financial products (e.g., insurance, loans, etc.).



Commissions or fees from selling or from facilitating the sale of third-party products (e.g., click-throughs on
advertisements or referral fees) through the establishment’s web site.



Sales generated from telephone transactions using interactive voice response systems.



Shipping and handling receipts for online orders.

Exclude:


Online payments from customers where the order or contract was not negotiated online.



Commissions or fees from the use of online services (e.g., computerized reservation systems, financial transaction
processing systems, etc.) where the order or contract was not negotiated online.



Sales from orders for goods or services placed over facsimile machines or switched telephone networks.



Salaried officers and executives of a corporation.



Salaried member of a professional service organization or association.



Employees on paid sick leave, paid holidays, and paid vacation.

Exclude:


Temporary staffing obtained from a staffing service.



Employees of departments or concessions operated by other companies at this establishment.



Proprietors or partners of an unincorporated business.



Unpaid family members.

B. Payroll before deductions
Include:


Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to employees during
2022, whether or not subject to income or FICA tax.
Page 3



Salaries of officers and executives of a corporation.



Employee contributions to qualified pension plans.



Compensation paid to sales agents as reported on Internal Revenue Service Form 941-PR or 941-SS, Employer’s
Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s Annual Federal Tax Return.



The spread on stock options that is taxable to employees as income.

Exclude:


Payments to or withdrawals by proprietors or partners of an unincorporated business.



Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.



Payroll of departments or concessions operated by other companies at the establishment.



C. Employer’s annual cost for fringe benefits
Include:




Voluntarily provided benefits (payments for life insurance, medical insurance, pensions, welfare benefits, unionnegotiated benefits, and other benefits).

Page 4

Page 5

2022 Economic Census
Instructions
U.S. Territories
Finance, Insurance, Real Estate, and Rental and Leasing Sector
Paths IA-95201, IA-95202, IA-95203, IA-95204:
The Finance and Insurance and Real Estate and Rental and Leasing sectors of the 2022 Economic Census include
establishments primarily engaged in the following areas of economic activity:


Financial services – banks; credit unions; savings institutions; finance, mortgage, and loan companies; securities and
commodities brokers, dealers, and exchanges; holding companies, investment companies, pension fund
administrators.



Insurance carriers, agents (agencies), and brokers (brokerages).



Real estate operators and lessors; listing, sales, and rental agents (agencies); property management; and other real
estate services.



Auto and truck rental and leasing; computer and other equipment rental and leasing; video tape rental; and other
rental and leasing services.

If an establishment is NOT engaged in one of these kinds of businesses, DESCRIBE its business or activity in Item 4 and
COMPLETE the report form as accurately as possible.
ITEM 4: PRIMARY BUSINESS OR ACTIVITY
Choose the ONE kind of business that best describes this establishment in 2022. If none of the provided selections seem
appropriate, select “Other primary business or activity” and provide a specific description of the primary business activity.
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
For establishments that generate no revenue, report zero and explain in Item 31: REMARKS.
Include:
 Interest, dividends, royalties, net realized capital gains (losses).
 Commissions and fees received from all sources, including fees earned for exchanging currencies, selling money orders,
and cashing checks.


Net gains (losses) from the sale of real property owned by the establishment for investment, rent, or lease (NOT gross
sales).



Gross sales (NOT net gains (losses)) of real property developed or buildings built by the establishment for sale.



Gross rents from real property leased by the establishment to others.



Rents from departments or concessions operated by other companies at the establishments.

Exclude:


Revenue or other taxes collected directly from customers and paid directly to a municipal, commonwealth, territorial,
or Federal tax agency.
Page 1



Revenue of departments or concessions operated by other companies at the establishment.

B. E-commerce sales
E-commerce transactions are transactions completed over an Internet, electronic mail, Extranet, Electronic Data
Interchange (EDI) network, or other online system.
Include:


Revenue generated from agreements negotiated online between buyer and seller on price and terms of a transfer of
ownership of, or rights to use, goods or services.



Online sales of goods or services, regardless of whether payment is made online.



Commissions or fees from the use of online services (e.g., computerized reservation systems, financial transaction
processing systems, etc.) where the order or contract was negotiated online.



Commissions or fees from online trading of securities or other financial products (e.g., insurance. loans, etc.).



Commissions or fees from selling or from facilitating the sale of third-party products (e.g., click-throughs on
advertisements or referral fees) through the establishment’s website.



Revenue generated from telephone transactions using interactive voice response systems.



Shipping and handling receipts for online orders.

Exclude:
Online payments from customers where the order or contract was not negotiated online.
 Commissions or fees from the provision of telecommunications and related infrastructure systems (e.g., data transfer,
web hosting, Internet access, etc.) where the order or contract was not negotiated online.




Order for goods or services placed over facsimile machines or switched telephone networks.

All full- and part-time employees working at this establishment whose payroll was reported on Internal Revenue
Service Form 941-PR or 941-SS, Employer’s Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s Annual
Federal Tax Return, and filed under the Employer Identification Number (EIN) in Item 1.



Salaried officers and executives of a corporation.



Salaried member of a professional service organization or association.



Agents considered employees of the firm.



Employees on paid sick leave, paid holidays, and paid vacation.

Page 2

Exclude:


Temporary staffing obtained from a staffing service.



Employees of departments or concessions operated by other companies at this establishment.



Proprietors or partners of an unincorporated business.



Unpaid family members.



Agents not considered employees of the firm on Internal Revenue Service Form 941-PR or 941-SS, Employer’s
Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s Annual Federal Tax Return (e.g., real estate
agents, independent insurance agents).

B. Payroll before deductions
Include:
Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to employees during
2022, whether or not subject to income or FICA tax.
 Salaries of officers and executives of a corporation.




Employee contributions to qualified pension plans.



The spread on stock options that is taxable to employees as income.



Compensation paid to sales agents as reported on Internal Revenue Service Form 941-PR or 944-SS, Employer’s
Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s Annual Federal Tax Return.

Exclude:


Payments to or withdrawals by proprietors or partners of an unincorporated business.



Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.



Payrolls of departments or concessions operated by other companies at the establishment.



Compensation paid to agents not considered employees of the firm on Internal Revenue Service Form 941-PR or 941SS, Employer’s Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s Annual Federal Tax Return (e.g.,
real estate agents, independent insurance agents).

C. Employer’s annual cost for fringe benefits
Include:




Voluntarily provided benefits (payments for life insurance, medical insurance, pensions, welfare benefits, unionnegotiated benefits, and other benefits).

ITEM 13: CAPITAL EXPENDITURES
Report expenditures made during 2022 to purchase buildings, structures, machinery, and equipment that are chargeable
to the fixed assets accounts and for which depreciation accounts are maintained. Include improvements that increased the
value of the property or adapted it for another use, such as upgrading the heating and air conditioning system, adding
universal access improvements, and other permanent improvements that add to the value and useful life of the property.
Also include the cost of buildings or structures and machinery and equipment acquired as the lessee under capital lease
agreements entered into during 2022. Exclude the costs for routine maintenance and repairs, which should be reported in
Item 16. SELECTED EXPENSES.
ITEM 14: RENTAL PAYMENTS
If this establishment is part of a multi-establishment company, or a subsidiary rented property for the use of this
establishment and paid the rent, the rent should be reported as if the establishment paid it. However, if this
establishment rented buildings or equipment from the parent or affiliate as a tenant, then the value of assets should be
reported in Item 13. CAPITAL EXPENDITURES.
Exclude capital leases (leases with a contract to own at the end of the lease) as well as rentals of assets owned by parent
reported in Item 13. CAPITAL EXPENDITURES.
ITEM 16: SELECTED EXPENSES
Costs refer to the amount actually paid or payable after discounts, including freight and other direct charges incurred in
acquiring the item or service.
A. Cost of products bought for resale without further processing
Include the total cost of all products bought for resale in 2022 - net of returns, allowances, and trade and cash discounts,
but including amounts allowed for trade-ins.
B. All other operating expenses
Include all the other operating expenses incurred by the establishment, such as payroll, benefits, utilities, office supplies,
communication services, computer services, and routine maintenance and repair. Report improvements that increased the
value of the property or adapted it for another use (such as upgrading the heating and air conditioning system, adding
universal access improvements, and other permanent improvements that add to the value and useful life of the property)
in Item 13. CAPITAL EXPENDITURES.
C. Interest paid
Include all the interest that was paid in 2022.
D. Depreciation charges
Report depreciation charges taken against tangible assets owned and used by your firm, tangible assets and improvements
owned by your firm under leaseholds, and tangible assets obtained, as the lessee, through capital lease agreements in
2022.

Page 4

ITEM 22: DETAIL OF SALES, SHIPMENTS, RECEIPTS, OR REVENUE


Report in thousands of dollars.



Estimates are acceptable, but please do not combine data for two or more lines.



If the establishment had sources of revenue not covered in the prelisted categories, report them via the “Add
product/service not listed” functionality.



The sum of products and services reported should equal the amount reported in Item 5. SALES, SHIPMENTS, RECEIPTS,
OR REVENUE.

Page 5

2022 Economic Census
Instructions
U.S. Territories
Accommodation and Food Services Sector
Paths: IA-97201, IA-97202, IA-97203, IA-97204
The Accommodation and Food Services sector of the 2022 Economic Census comprises establishments providing
customers with lodging and/or preparing meals, snacks, and beverages for immediate consumption.
If an establishment is NOT engaged in this kind of business activity, DESCRIBE its business or activity in Item 4 and
COMPLETE the report form as accurately as possible.
ITEM 4: PRIMARY BUSINESS OR ACTIVITY
Choose the ONE kind of business that best describes this establishment in 2022. If none of the provided selections seem
appropriate, select “Other primary business or activity” and provide a specific description of the primary business activity.
ITEM 5: SALES, SHIPMENTS, RECEIPTS, OR REVENUE
Include:


Cash and credit sales of merchandise sold in 2022, whether or not payment was received in 2022.



Receipts for delivery, installation, maintenance, repair, alteration, storage, and other services provided in 2022,
whether or not payment was received in 2022.



The establishment’s share of sales and receipts from departments, concessions, and vending and amusement
machines operated by other companies at this establishment.



Receipts from the rental of vehicles, equipment, instruments, tools, and other merchandise.



Motor vehicle transportation charges, dealer preparation charges, and dealer installed options.



Fair sales value of motor vehicles marketed under leases negotiated in 2022, regardless of whether the establishment
holds the lease.



Sales of motor vehicles formerly used for rental or leasing.



Total value of service contracts.



Commissions received for the arrangement of financing and the sale of credit life insurance.



Amounts received from customers for layaway purchases.



Excise taxes (such as those on gasoline, liquor, and tobacco) paid by the manufacturer or wholesaler and included in
the cost of goods purchased by the establishment.



Fees for processing money orders and cashing checks.



Shipping and handling receipts.

Exclude:
•

Sales and other taxes collected directly from customers and paid directly to a municipal, commonwealth, territorial, or
Federal tax agency.
Page 1

•

Gross sales and receipts of departments or concessions operated by other companies at this establishment.

•

Receipts from carrying and other credit charges.

•

Commissions or receipts from the sale of government lottery tickets.

•

Non-operating income from sources such as investments, rental or sale of real estate, and interest.

•

Automotive dealers only – Receipts from customers for tag and title fees, licenses, etc., forwarded to a commonwealth
or territorial licensing agency.

Deduct:
• Refunds and allowances for returned merchandise.
•

Automotive dealers only – Discounts granted to the purchaser as an increase in trade-in allowance over fair market
value and manufacturer’s rebates and incentives.

Sales generated from agreements negotiated online, between buyer and seller on price and terms of a transfer of
ownership of, or rights to use, goods or services.



Online sales of goods or services, regardless of whether payment is made online.



Commissions or fees from the use of online services (e.g., computerized reservation systems, financial transaction
processing systems, etc.) where the order or contract was negotiated online.



Commissions or fees from online trading of securities or other financial products (e.g., insurance, loans, etc.).



Sales, shipments, receipts, revenue, and fees made from the sale of third-party products through the establishment’s
web site.



Sales generated from telephone transactions using interactive voice response systems.



Shipping and handling receipts for online orders.

Exclude:


Online payments from customers where the order or contract was not negotiated online.



Commissions or fees from the use of online services (e.g., computerized reservation systems, financial transaction
processing systems, etc.) where the order or contract was not negotiated online.



Commissions or fees from the provision of telecommunications and related infrastructure systems (e.g., data transfer,
Web hosting, Internet access, etc.) where the order or contract was not negotiated online.



Sales from orders for goods or services placed over facsimile machines or switched telephone networks.

Page 2

ITEM 7: EMPLOYMENT AND PAYROLL
If employees worked at more than one location, report employment and payroll for employees at the ONE location
where they spent most of their working time.
A. Number of paid employees
Report number of paid employees for pay period including March 12, 2022.
Include:


All full- and part-time employees working at this establishment whose payroll was reported on Internal Revenue
Service Form 941-PR or 941-SS, Employer’s Quarterly Federal Tax Return, or Form 944-PR or 944-SS, Employer’s
Annual Federal Tax Return, and filed under the Employer Identification Number (EIN) in Item 1.



Non-resident workers, whether or not FICA taxes were withheld.



Salaried officers and executives of a corporation.



Employees on paid sick leave, paid holidays, and paid vacation.

Exclude:
• Temporary staffing obtained from a staffing service.
• Employees of departments or concessions operated by other companies at this establishment.
• Proprietors or partners of an unincorporated business.
• Unpaid family members.
B. Payroll before deductions
Include:


Wages, salaries, tips, vacation allowances, bonuses, commissions, and other compensation paid to employees during
2022, whether or not subject to income or FICA tax.



Salaries of officers and executives of a corporation.



Employee contributions to qualified pension plans.

Exclude:


Payments to or withdrawals by proprietors or partners of an unincorporated business.



Annuities or supplemental unemployment compensation benefits, even if income tax was withheld.



Payrolls of departments or concessions operated by other companies at the establishment.

C. Employer’s annual cost for fringe benefits
Include:




Voluntarily provided benefits (payments for life insurance, medical insurance, pensions, welfare benefits, unionnegotiated benefits, and other benefits).

Report in thousands of dollars.



Estimates are acceptable, but please do not combine data for two or more lines.



If the establishment sold merchandise or had other sources of revenue not covered in the prelisted categories, report
the sales of such merchandise via the “Add product/service not listed” functionality.



The sum of merchandise lines reported should equal the amount reported in Item 5. SALES, SHIPMENTS, RECEIPTS, OR
REVENUE.

Page 5

2022 Economic Census Instructions
NC-99001(L)
Report of Organization
Introduction
This survey contains questions about the organization, questions about each of the pre-identified
locations of this organization, and questions for any locations being added to this organization (if any).
Due date of survey
File the form NC-99001(L) by March 9, 2023. A time extension may be requested online.
Estimates are acceptable if book figures are not readily available.
This survey is completed online by one of the following options:
•

The ‘Download Spreadsheet Template’ option requires downloading the spreadsheet from the online
instrument, filling out the spreadsheet, and uploading the completed spreadsheet back to the instrument.

•

The online option is a question-by-question response driven approach. You navigate through
the survey, provide responses to questions, and click the ‘Save and Continue’ button.

Once data are completed, review and correct the responses (as needed) and submit the responses within the
online instrument.
For organizations that have Ceased Operation or Sold or leased to another operator
Complete the operational status section in ITEM 5A for every location listed, giving the date of the operational
change. For locations sold to another company, please provide all new owner information in the applicable
fields. If your organization was in operation for any part of 2022, data in the employment and payroll sections
are required for the portion of the year in 2022 in which the location operated.
Burden Statement
We estimate this survey will take an average of 0.4 hours 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 regarding this burden estimate or any other aspect of this collection
of information, including suggestions for reducing this burden, to: esmd.surveys@census.gov.
Be sure to use “ESMD Survey Comments 0607-0444” as the subject.
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 OMB eight-digit number
appears in the upper right corner of the instrument.
Page 1

Item Instructions for Form NC-99001(L)
MAILING ADDRESS
This information is what the U.S. Census Bureau has on file for this establishment and lists the location
where this survey was mailed. Respondents may update ATTN, Name 1, Name 2, Street, City, State, and
ZIP Code fields if the information displayed is incorrect.
ITEM 1A: OWNERSHIP OR CONTROL
Select the suitable answer to indicate if your company is owned or controlled by another domestic
company.
ITEM 1B: 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.
ITEM 1C: 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.
ITEM 1D: 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. Franchisees should not list their franchisor as a controlling company unless they own more
than 50 percent of the voting stock.
ITEM 1E: OWNERSHIP OR CONTROL - COMPANY INFORMATION
Enter the name, address, and Employer Identification Number (EIN) of the owning or controlling
company.
Note: Do not list the company for which you operate a franchise.
ITEM 1F: FOREIGN OWNERSHIP OR CONTROL
Select the suitable answer to indicate if a foreign entity (company, individual, government, etc.) owns
directly or indirectly 10 percent or more of the voting stock or other equity rights of your company.
ITEM 1G: FOREIGN OWNERSHIP OR CONTROL - COMPANY INFORMATION
Enter the name, address, and country of the foreign entity (company, individual, or government).

Page 2

ITEM 1H: FOREIGN OWNERSHIP OR CONTROL - PERCENT OF VOTING STOCK OWNED
Select the suitable answer to indicate the percentage of voting stock owned directly or indirectly by a
foreign entity (company, individual, or government).
All direct and indirect ownership interests held by the foreign entity should be summed to determine
the foreign entity’s percentage of ownership.
ITEM 1I: FOREIGN AFFILIATES
Select the suitable answer to indicate if this company alone, or with its domestic affiliates, owns 10
percent or more of the voting stock of an incorporated foreign business enterprise, or an equivalent
interest in an unincorporated business enterprise, including ownership of real estate.
ITEM 2A: RESEARCH AND DEVELOPMENT
Select the suitable answer to indicate if your company performed or funded research and
development in 2022.
Research and Development (R&D) is planned, creative work aimed at discovering new knowledge or
developing new or significantly improved goods and services.
This includes:
•
•
•

activities aimed at acquiring new knowledge or understanding without specific immediate
commercial applications or uses (basic research)
activities aimed at solving a specific problem or meeting a specific commercial objective
(applied research)
systematic use of research and practical experience to produce new or significantly improved
goods, services, or processes (development)

The term research and development excludes:
•
•
•
•
•

routine product testing, quality control, and technical services unless they are an integral part
of an R&D project
market research
efficiency surveys or management studies
literary, artistic, or historical projects
prospecting or exploration for natural resources

ITEM 2B: RESEARCH AND DEVELOPMENT EXPENSES
Select the suitable answer to indicate your company’s worldwide expenses for research and
development in 2022.

Page 3

ITEM 3A: PROFESSIONAL EMPLOYER ORGANIZATION
Select the suitable answer to indicate if your company leased 50 percent or more of its permanent fulland part-time workforce from a Professional Employer Organization during 2022.
Permanent workforce excludes temporary staffing from a staffing service and contractors.
ITEM 3B: BUSINESS COOPERATIVE
Select the suitable answer to indicate if your company is a cooperative.
A cooperative is a business or organization owned by, controlled by, and operated for the benefit of
members using its services. Members (also known as user-owners) can be individuals or organizations, and
benefit from the use of services, products, and/or earnings generated by the co-op. This includes purchasing
co-ops, member/patron organizations, member-controlled non-profits, consumer co-ops, marketing co-ops,
worker co-ops, etc.
ITEM 3C: EXPORTED SERVICES
Select the suitable answer to indicate if your company sold services (not goods) to foreign businesses.
Foreign businesses are those located outside the United States (i.e., outside the 50 States, District of Columbia,
U.S. Commonwealth Territories, or U.S. possessions).
Include services provided to any foreign businesses, whether affiliated or unaffiliated (i.e., foreign parent firms,
subsidiaries, branches, etc.).
Exclude exported goods and services provided to domestic subsidiaries of foreign businesses.
ITEM 3D: IMPORTED SERVICES
Select the suitable answer to indicate if your company purchased services (not goods) from foreign businesses.
Foreign businesses are those located outside the United States (i.e., outside the 50 States, District of Columbia,
U.S. Commonwealth Territories, or U.S. possessions).
Include services purchased from any foreign businesses, whether affiliated or unaffiliated (i.e., foreign parent
firms, subsidiaries, branches, etc.).
Exclude imported goods and services purchased from domestic subsidiaries of foreign businesses.
ITEM 4A: CERTIFICATION
Attest that the survey was completed in accordance with the instructions and provide a contact name and
phone number for any follow-up questions.
ITEM 4B: REMARKS
Optional field used to convey information about the organization.
Page 4

ITEM 5A: PRE-IDENTIFIED LOCATIONS OF OPERATION
This section of the survey contains questions for all the pre-listed locations of the organization at the end of
2022 that are out-of-scope to the 2022 Economic Census, but some information on these locations is required.
Out-of-scope locations refers to the following:
• Locations in industries not covered by the Economic Census, such as, railroads, churches, agriculture
production, forestry, fishing, and public administration.
• Foreign locations where employees at the location are reported on an IRS form 941 for an EIN that is also
used at domestic locations.
NOTE: For each EIN, consolidate all foreign employment and payroll.

A. Location Information
For each location, please update the following information as needed: Store or plant No., Major
Activity, Name, Secondary Name, Physical Location (Number and Street), City, State, and ZIP Code.
Ceased Operation or Sold or leased to another operator
See Section C. Operational Status.
Special Instructions for Agricultural Production
Establishments having any agricultural production, regardless of whether it is the major activity, should
be listed separately and the employment and payroll data allocated if appropriate.
Agricultural production includes the raising of/or production of crops (including horticultural
products,) poultry, or livestock for sale.

Page 5

Employment and Payroll
Enter the number of employees for the pay period including March 12th, the first quarter payroll,
and the annual payroll for the location for the survey year.
Employment:
Please use the number of employees, both full- and part-time whose payroll was reported
on your organization's Internal Revenue Service Form(s) 941, Employer's Quarterly Federal
Tax Return. Include as employees all persons working from home, on paid sick leave, paid
holidays, and paid vacations; include salaried officers and executives of incorporated firms.
Exclude full- or part-time leased employees whose payroll was filed under an employee
leasing company's EIN and temporary staffing obtained from a staffing service.
Payroll:
Payroll is reported to the nearest thousand dollars (e.g., to report $12,155 in annual
payroll, key 12).
Include the total of wages paid, tips reported, and other compensation paid to your
employees in the calendar year, whether or not subject to income or social security
taxes. Include all wages, salaries, commissions, fees, bonuses, vacation allowances, sick
leave pay, severance pay, the amount of reported tips, and the value of taxable fringe
benefits. Also, include any employee contributions to a qualified pension plan, such as the
401(k) plan. Also, include the spread on stock options that are taxable to employees as
wages.
For incorporated businesses, include the salary of all officers and executives.
Exclude pensions, annuities, supplemental unemployment compensation benefits,
nontaxable fringe benefits, and commissions and fees paid to independent contractors.
Also, exclude employer contributions for pension plans, health insurance, and qualified
benefits under a cafeteria plan. For unincorporated businesses, exclude the profit or
compensation paid to proprietors or partners.
The sum of payroll reported for individual establishments for an EIN should equal the
taxable Medicare wages and tips reported on Item 5c of IRS form 941, Employer’s
Quarterly Federal Tax Return plus the spread on stock options that are taxable to
employees.

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Operational Status
Select the box that is applicable to the operation of your location during the survey year.
•

If the establishment is no longer in operation,
o Select “Ceased operation” and enter the date that the establishment closed in
the CEASED OPERATION OR SOLD OR LEASED INFORMATION response section.

•

If the establishment sold or leased to another operator,
o Select “Sold or leased to another operator” and enter the date the
establishment was sold in the CEASED OPERATION OR SOLD OR LEASED
INFORMATION response section.
o Also, enter the name, address, and EIN of this establishment’s new owner or operator.

•

If none of the descriptions apply,
o Select “Other” and provide a brief description of this establishment’s operational status.

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ITEM 5B: ADDITIONAL LOCATIONS OF OPERATION
This survey contains questions for out-of-scope locations being added to the organization.
Do not add locations already listed on the pre-identified locations section, or locations
for which you received a separate survey.
Out-of-scope locations refers to the following:
• Locations in industries not covered by the Economic Census, such as, railroads, churches, agriculture
production, forestry, fishing, and public administration.
• Foreign locations where employees at the location are reported on an IRS form 941 for an EIN that is
also used at domestic locations.
NOTE: For each EIN, consolidate all foreign employment and payroll.
A. Location Information
For each establishment being added, enter the EIN, Name, Secondary name, Store or plant
No., Physical Location, City, State, ZIP Code, and date establishment opened or is expected
to open. For those locations that have been opened for more than five (5) years, the date
opened field can remain blank.
Special Instructions for Agricultural Production
See the Special Instructions above for ITEM 5A.
B. Employment and Payroll
See the Employment and Payroll instructions above for ITEM 5A.
C. Major Activity Code
Select the Activity Code that best describes the activity of this establishment and describe
the principal products or services.
D. Former Owner or Operator Information
If this establishment was acquired, enter the Name of the former owner, the Mailing Address
(Number and Street), City, State, ZIP Code, EIN, and the date this location was acquired.

Page 8

Terminology
Census File Number (CFN) - A CFN has been assigned to your company. Always refer to the complete
number in any correspondence with the U.S. Census Bureau.
Employer Identification Number (EIN) - The EIN is the nine-digit taxpayer identification number
assigned by the Internal Revenue Service (IRS) and used by all business firms and other legal entities to
file federal employment tax returns such as Forms 941 and 943; and federal income tax returns such as
Forms 1065, 1120, and 990 series.
Company - An economic unit comprising one or more establishments under common ownership or
control.
Subsidiary - A company that is owned or controlled by another firm or company. Subsidiaries include
firms in which your company owns more than 50 percent of the outstanding voting stock, as well as
firms in which your company has the power to direct or cause the direction of the management and
policies.
Establishment - An establishment is a single physical location where business is conducted or where
services or industrial operations are performed (for example: a factory, mill, store, hotel, movie theater,
mine, farm, and administrative office). If distinctly separate activities are performed at the same location,
and if there is significant employment in each activity, then each activity should be treated as a separate
establishment, except agricultural production as explained below (for example: construction activities
operated out of the same physical location as a lumber yard).
For firms engaged in construction, real estate management or operation, transportation, communication,
electric, gas, and sanitary services, and similar types of physically dispersed activities, it is not necessary
to list separately each individual site, project, field, network, line, or system. It is only necessary to report
for main or branch offices, terminals, stations, etc., which are either (a) directly responsible for
supervising such activities, or (b) the base from which personnel operate to carry out these activities.
Foreign Locations - Report a foreign location only if any of the employees at the location are reported on
an IRS Form 941 for an EIN that is also used to report employees at domestic locations. You only need to
report one foreign location for each such EIN. If more than one such establishment exists for an EIN,
consolidate the employment and payroll data at the headquarters location, using foreign employees as the
secondary name.
Off-Site Employees - e.g., work at home, virtual office, telecommuting, field or remote personnel.
• Workers should be reported at the permanent main or branch offices from which they are
supervised or based. This includes:
o Workers that work from home in support of the main or branch offices, terminals, etc.
o Workers assigned to temporary worksites, defined as those lasting less than 12 months
duration (e.g., construction sites).
o Workers engaged at physically dispersed locations on a routine basis (e.g., repair operations
in the transportation, communication, electric, gas, and sanitary services industries).
• Workers whose work takes place in the field (e.g., sales and service representatives) and have no
home base located within their state should be consolidated into one “Statewide” location, with an
appropriate description in the Secondary Name field.

Page 9

2022 Economic Census Instructions
NC-99001(S)
Report of Organization
Introduction
This survey contains questions about the organization.
Due date of survey
File the form NC-99001(S) by March 9, 2023. A time extension may be requested online.
Estimates are acceptable if book figures are not readily available.
This survey is completed online:
•

The online option is a question-by-question response driven approach. You navigate through
the survey, provide responses to questions, and click the ‘Save and Continue’ button.

Once data are completed, review and correct the responses (as needed) and submit the responses within the
online instrument.
For organizations that have Ceased Operation or Sold or leased to another operator
Complete ITEM 4B: REMARKS, giving the date of the operational change, please provide all new owner
information.
Burden Statement
We estimate this survey will take an average of 0.4 hours 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 regarding this burden estimate or any other aspect of this collection
of information, including suggestions for reducing this burden, to: esmd.surveys@census.gov.
Be sure to use “ESMD Survey Comments 0607-0444” as the subject.
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 OMB eight-digit number
appears in the upper right corner of the instrument.

Page 1

Item Instructions for Form NC-99001(S)
MAILING ADDRESS
This information is what the U.S. Census Bureau has on file for this establishment and lists the location
where this survey was mailed. Respondents may update ATTN, Name 1, Name 2, Street, City, State, and
ZIP Code fields if the information displayed is incorrect.
ITEM 1A: OWNERSHIP OR CONTROL
Select the suitable answer to indicate if your company is owned or controlled by another domestic
company.
ITEM 1B: 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.
ITEM 1C: 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.
ITEM 1D: 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. Franchisees should not list their franchisor as a controlling company unless they own more
than 50 percent of the voting stock.
ITEM 1E: OWNERSHIP OR CONTROL - COMPANY INFORMATION
Enter the name, address, and Employer Identification Number (EIN) of the owning or controlling
company.
Note: Do not list the company for which you operate a franchise.
ITEM 1F: FOREIGN OWNERSHIP OR CONTROL
Select the suitable answer to indicate if a foreign entity (company, individual, government, etc.) owns
directly or indirectly 10 percent or more of the voting stock or other equity rights of your company.
ITEM 1G: FOREIGN OWNERSHIP OR CONTROL - COMPANY INFORMATION
Enter the name, address, and country of the foreign entity (company, individual, or government).

Page 2

The term research and development excludes:
•
•
•
•
•

ITEM 2B: RESEARCH AND DEVELOPMENT EXPENSES
Select the suitable answer to indicate your company’s worldwide expenses for research and
development in 2022.

Page 3

Page 5

File Type	application/pdf
File Title	Microsoft Word - IA Attachment E
Author	cruz0344
File Modified	2022-02-28
File Created	2022-02-28