nt is not only determined by the products it makes but also by the process employed in operations. Refining of nonferrous metals from ore or rolling and drawing of nonferrous metals (processes which involve heavy ca#Zlization in speciaKKt) would be classified according to the process used during the census year. These establishments wouylrK`!d,rrTr.<r@` s%PP Qs%*Prm@*P@Tr>R6002 - floating point not loaded R6001 - null pointer assignment xDOMAIN error ySING error zTLOSS error : MATH - floating-point error: einvalid gdivide by 0 hoverflow nstack overflow pexplicitly generated R6000 - stack overfl Payroll This item includes the gross earnings of all employees on the payroll of operating manufacturing establishments paid in the calendar year 1987. Respondents were told they could follow the definition of payrolls used for calculating the Federal withholding tax. It includes all forms of compensa- tion, such as salaries, wages, commissions, dismissal pay, bonuses, vacation and sick leave pay, and compensation in kind, prior to such deductions as employees' Social Security contributions, withholding taxes, group insurance, union dues, and savings bonds. The total includes salaries of officers of corporations; it excludes payments to proprietors or partners of unincor- porated concerns. Also excluded are payments to members of Armed Forces and pensioners carried on the active payroll of manufacturing establishments. The census definition of payrolls is identical to that recommended to all Federal statistical agencies by the Office of Management and Budget. It should be noted that this definition does not include employers' Social Security contributions or other nonpayroll labor costs, such as employees' pension plans, group insurance premiums, and workers' compensation. The ASM provides estimates of employers' supplemental labor costs, both those required by Federal and State laws and those incurred voluntarily or as part of collective bargaining agreements. As in the case of employment figures, the payrolls of separate auxiliary units of multi establishment companies are not included in the totals for individual industries or industry groups.36 <=>?@ABCDEFGIJKLMNOPQRU\]^_`abcdeIijklmx`z{|}~U]  End-of-year inventories Respondents were asked to report their 1986 and 1987 end-of-year inventories at cost or market. Effective with the 1982 Economic Censuses, this change to a uniform instruction for reporting inventories was introduced for all sector reports. Prior to 1982, respondents were permitted to value inventories using any generally accepted accounting method (FIFO, LIFO, market, to name a few). In 1982, LIFO users were asked to first report inventory values prior to the LIFO adjustment an d then to report the LIFO reserve and the LIFO value after adjustment for the reserve. In using inventory data by stage of fabrication for "all industries" and at the two-digit industry level, it should be noted that an item treated as a finished product by an establishment in one industry may be reported as a raw material by another establishment in a different industry. For example, the finished-product inventories of a steel mill would be reported as raw materials by a stamping plant. Such differences are present in the inventory figures by stage of fabrication shown for individual industries, industry groups, and "all manufacturing", which are aggregates of figures reported by establishments in specified industries.disk full<>R6002 - floating point not loaded R6001 - null pointer assignment xDOMAIN error ySING error zTLOSS error : MATH - floating-point error: einvalid gdivide by 0 hoverflow nstack overflow p The record type code generally identifies the type of area summarized, and these are standardized for all economic census files: 01 United States 02 State 04 MSA, CMSA, or PMSA 05 Summary for nonmetropolitan area within a state 06 County 07 Place 08 ZIP code Other record type codes indicate a type of table, and may apply only to one data series: Codes applicable to retail, wholesale, services, and transportation: 10 State (data correspond to published table 2) 11 State (data correspond to published table 3) 12 State (data correspond to published table 4) 20 U.S. (data correspond to published table 2) 21 U.S. (data correspond to published table 3) 22 U.S. (data correspond to published table 4) Codes applicable to the census of manufactures industry series: 51 1987-based SIC, corresponding to table 1a-1 and 1b-1 52 1972-based SIC, corresponding to table 1a-2 and 1b-2 53 1987 SIC's that changed and their 1972-based components, table 1c-1 54 1972 SIC's that changed and their 1987-based components, table 1c-2 Codes applicable to the Survey of Minority-Owned Business Enterprises: 61 U.S. by legal form of organization 62 U.S. by receipts size of firm 63 U.S. by employment size of firmdisk full<>R6002 - floating point not loaded R6001 - null pointer assignment xDOMAIN error ySING error zTLOSS error : MATH - floating-point error: einvalid gdivide by 0 hoverflow ns Standard Industrial Classification Each of the establishments covered in tbe census was classified in 1 of 459 manufacturing industries in accordance with the industry definitions in the 1987 Standard Industrial Classification Manual. The 1987 edition of this manual represents a major revision for manufacturing industries from the 1972 edition and its 1977 supplements. Appendix A of that manual notes the revisions in the four-digit industry levels between 1972/77 and 1987. An industry is generally defined as a group of establishments producing the same product or a closely related group of products. The product groupings from which industry classifications are derived are based on considerations such as similarity of manufacturing processes, types of materials used, types of customers, and the like. The resulting group of establishments must be significant in terms of number, value added by manufacture, value of shipments and number of employees. The system operates in such a way that the definitions progressively become narrower with successive additions of numerical digits. For 1987, there are 20 major groups (2-digit SIC), 139 industry groups (3-digit SIC), and 459 industries (4-digit SIC). This represents an expansion of four-digit industries from 452 in 1972/1977 and a reduction of three-digit groups from 143 in 1972/77. Product classes and products of the manufacturing industries have been assigned codes based on the industry from which they originate. There are about 11,000 products identified by a 7-digit code. The 7-digit products are considered the primary products of the industry with the same 4-digits. Accordingly, an establishment is usually classified in a particular industry on the basis of its major activity during a particular year, i.e., production of the products primary to that industry exceeds, in value, production of the products primary to any other single industry. In a few instances, however, the industry classification of an establishment is not only determined by the products it makes but also by the process employed in operations. Refining of nonferrous metals from ore or rolling and drawing of nonferrous metals (processes which involve heavy capitalization in specialized equipment) would be classified according to the process used during the census year. These establishments wouyld be "frozen" in that industry during the following ASM years.