fferences 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 spWZ(Kdustries.KKK<>R6002 - floating point not loaded R6001 - null pointer assignment xDOMAIN error ySINrK@!d,rrTr.<r@` s%PP Ps%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