CHAPTER XXI Census of Construction Industries--Overview Introduction...................................... XXI-3 Glossary...........................................XXI-9 General Questionnaire Facsimile....................XXI-15 Census of Construction Industries Overview Introduction CONTENTS Census of Construction Industries XXI-3 Establishment Basis of Reporting XXI-4 Sample Design, Estimation Procedures, and Reliability of Estimates XXI-4 Census Report Forms XXI-6 Data Processing XXI-7 Geographic Classification XXI-7 Duplication in Value of Construction XXI-7 Special Tabulations XXI-7 Comparability of Census of Construction Industries Data With Other Data XXI-8 CENSUS OF CONSTRUCTION INDUSTRIES-AND CLASSIFICATION The 1987 Census of Construction Industries covers all employer establishments (establishments with payroll) primarily engaged in contract construction, construction on their own account for sale, or in subdividing real property into lots as defined in the 1987 Standard Industrial Classification (SIC) Manual. This industrial classification system has been developed by experts on classification in government and private industry under the guidance of the Office of Management and Budget and is in general use among government agencies and among organizations outside the government. Contract construction The SIC manual defines construction in three broad types of activity that follow: 1. Building construction by general con-tractors or by operative builders General building contractors are primarily engaged in the construction of dwellings, office buildings, stores, farm buildings, and other building projects. Operative builders who build on their own account for sale are also included here. However, investment builders who build structures on their own account for rent are classified in Real Estate. 2. Heavy construction general contractors Heavy construction general contractors are primarily engaged in the construction of highways, bridges, pipelines, sewers and water lines, marine construction, power, and petrochemical plants and other nonbuilding construction projects. Special trade contractors are classified in heavy construction if they are specifically engaged in the following activities: grading for highway and airport runways; guardrail construction; installation of highway signs; asphalt and concrete construction of roads, highways, streets and public sidewalks; trenching, cable laying; conduit construction; underwater rock removal; pipeline wrapping; or land clearing and leveling. 3. Construction by other special trade contractors These contractors include plumbers, painters, carpenters, electricians, brick layers, roofers, etc. For the most part, they perform their work at the site of construction, although they may also have shops where they perform work incidental to the job site. General contractors in both the building and the heavy construction field usually assume responsibility for an entire construction project, but may subcontract to others all of the actual construction work or those portions of the project requiring special skills or equipment. Special trade contractors may work for general contractors, for other subcontractors, or may work directly for the owner of the property. In addition to the industries classified in the SIC manual as Construction, this census also includes one industry classified in the Real Estate area, SIC 6552, Land Subdividers and Developers, Except Cemeteries. These establishments are engaged in subdividing real property into lots and in developing it for sale on their own account. Each establishment receiving a questionnaire was requested to report the percent of total dollar value of business done for each kind-of-business activity engaged in during 1987. This information was used for the computer assignment of appropriate industry classifications. During this work, various tests were also made using other data reported on the questionnaire. The proportion of construction work to total business was checked to verify that the establishment was primarily in construction. Also taken into consideration were the types of structures worked on during the year and the extent of work undertaken for other contractors. Construction establishments often engage in various construction activities. It is necessary, however, to assign a single industry code to the establishment based on its major activity. Therefore, the statistics shown for an industry reflect not only the primary activity of the establishments in the industry, but also their secondary activities. The industry reports, however, do present data on the extent of secondary activities. A revised edition of the SIC Manual was issued in 1987. Minor modifications were made to three industries in the construction sector: SIC 1611, Highway and Street Construction Contractors, Except Elevated Highways; SIC 1629, Heavy Construction Contractors, N.E.C; and SIC 1771, Concrete Work Special Trade Contractors. The extent of these modifications are explained in the specific texts for those industries. "Bridge tables" are also included showing selected data tabulated using both the previous classification system and the 1987 revision. ESTABLISHMENT BASIS OF REPORTING The census of construction industries is conducted on an establishment basis. A "construction establishment" is defined as a relatively permanent office or other place of business where the usual business activities related to construction are conducted. With some exceptions, 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. Such "establishment" activities include, but are not limited to estimating, bidding, purchasing, supervising, and operation of the actual construction work being conducted at one or more construction sites. Separate construction reports were not required for each project or construction site. Companies with more than one construction establishment were required to submit a separate report for each such establishment operated during all or any part of 1987. The census of construction industries figures represent a summary of records for individual establishments rather than for companies. The census tabulations, therefore, differ from those prepared on a company basis. If an establishment engaged in construction and one or more distinctly different lines of economic activity (wholesale or retail trade, service, manufacturing, mining, etc.) at the same place of business, it was requested to file a separate report appropriate to each activity, provided that the activity was of substantial size and separate records were maintained or substantially accurate estimates could be prepared. If a separate establishment report could not be prepared for each activity, then a construction report was requested covering all activities of that establishment providing that the 1987 value of construction work exceeded the gross receipts from each of its other activities. Construction businesses with no payroll during 1987 (nonemployers) were not required to file census reports. Tabulation of data for these businesses are based on administrative records and are shown only in U.S. summary publications and the geographic area reports series. Refer to the section on "Sample Design" for details. Foreign construction activities were not included in this census. SAMPLE DESIGN, ESTIMATION PROCEDURES, AND RELIABILITY OF ESTIMATES The companies included in the 1987 Census of Construction Industries were identified as part of an operation common to all 1987 Economic Censuses. Construction companies were divided into employers (companies with payroll) and nonemployers (companies without payroll). Statistical information for the employers was obtained in the census by a survey which included all medium size and large employers and a sample of the smaller ones. Census reports were not required from the nonemployers. Statistics on them were obtained from administrative records of other agencies of the Federal Government. Employer Companies Developing the sampling frame for employer companies This operation started with obtaining a list of all construction companies in the active records of the Internal Revenue Service (IRS) which were subject to payment of Federal Insurance Contributions Act taxes. The basic source for this list has been the Internal Revenue Service Business Master File, a comprehensive list of companies engaged in business activities in the United States. The file contains the name, address, and form of ownership of each company and also indicates whether or not the company is subject to the FICA. Each company in this file is assigned a unique employer identification (EI) number which it uses in filing its various reports with the IRS. The Social Security Administration (SSA) maintains a similar list using the same identification numbers, which also contains information on the industrial classification of each company. The Bureau of the Census obtained both of these lists and combined them. Under special arrangements which safeguarded the confidentiality of the information, the Bureau also obtained administrative records data on payrolls and receipts and added these data to the combined list. The list, thus created from the IRS-SSA information, was a list of employer companies. However, for the 1987 Economic Censuses the basic reporting unit is the "establishment." Therefore, steps were taken to identify the individual establishments of those companies which operate more than one place of business. The information for making this determination was obtained by means of the Company Organization Survey (COS), an annual canvass of all known multiestablishment companies and large single-establishment companies. Thus, the 1987 Economic Census list for single-establishment employer companies was obtained from the IRS-SSA, but the list of establishments of multiestablishment employer companies was obtained directly from those companies in the COS. Refer to the section on "Establishment Basis for Reporting" for details. In general, the IRS-SSA list provided sufficient industrial classification data to assign a company to the proper economic census, but there were a number of companies for which this information was inadequate or unavailable. A special form, NC-9923, General Schedule, was mailed to all such companies, requesting information on the nature of the company's activities. From the information reported, the company was given an industrial classification code and assigned to the appropriate economic census. Since construction companies found in this way were identified only after the regular census mailing had taken place, they were treated as a supplement to the basic list. Selecting the employer sample The sample was designed to provide reliable State and metropolitan area estimates for each construction industry. It consisted of all construction establishments in multiestablishment companies, all single-establishment companies with estimated total employment of 20 employees or more, and a probability sample of single-establishment companies with estimated employment of fewer than 20 employees. Supplementing the sample were construction companies identified from the NC-9923, General Schedule. Also affecting the sample were the misclassified companies; i.e., companies included in the samples of other trade areas which reported they were construction companies and companies originally classified in construction which reported they were not construction companies. Of the 533,000 single-establishment employer companies initially classified as construction companies, 147,000 were included in the sample. All of the 13,000 establishments of multiestablishment companies were included in the sample. There was a net increase in the sample of 60,000 establishments resulting from establishments originally unclassified (receiving the NC-9923) or misclassified. The probability sample of the smaller single-establishment companies was a stratified random sample. Strata were formed from all establishments with the same initial four- digit SIC code, in the same State, in the same metropolitan area or in the balance of the State, and in the same size class based on estimated total employment. If the four- digit SIC code for an establishment was incomplete, the establishment was placed in a stratum for miscellaneous companies. Because they were small, all companies were included in the sample for the following three industries: SIC 1622, Bridge, Tunnel, and Elevated Highway Construction Contractors; SIC 1795, Wrecking and Demolition Work Special Trade Contractors; and SIC 1796, Installation or Erection of Building Equipment Special Trade Contractors. Estimation procedures for 1987 and 1982 data-Since all larger employer companies and some smaller ones were included in the census, sample estimation was required only for the universe of companies not selected with certainty. The published statistics are the totals of the estimates for the sampled companies and the aggregates for the certainty companies. All estimates for 1987 and 1982 published here are simple unbiased estimates of the form: nc x'c = xi /pi i = 1 where: x'c is the simple unbiased estimate of a characteristic for a publication cell. xi is the reported value of a characteristic for an individual establishment in the publication cell. pi is the selection probability of that firm. nc is the number of firms in the sample for the cell. Data for certain characteristics were reported as a percentage of the dollar value of business done. Before this formula was applied to those characteristics, it was necessary to convert the reported percentages into dollars. Reliability of employer statistics--Since the estimates for employer establishments in these reports are based on the samples, they are subject to sampling variability and may be expected to differ from results which would have been obtained if a complete census had been taken using the same forms and procedures. The sampling errors shown in the tables were estimated directly from the sample reports, using methods appropriate for the sample design and form of estimation used. The relative standard error is a measure of sampling variability, i.e., the variation that might occur by chance because only a sample of the population is surveyed. As calculated for this report, the relative standard error also partially reflects the effect of random errors of response and processing, but it does not take into account the effect of any consistent biases due to those types of errors. The chances are about 68 out of 100 that an estimate from the sample would differ from a complete census by less than the relative standard error. The chances are about 95 out of 100 that the difference is less than twice the relative standard error and about 99 out of 100 that it is less than 2-1/2 times the relative standard error. Individual estimates with large relative standard errors have been shown in the published tables. Any such estimates should be used with caution. The very large relative standard errors generally occur for the smaller estimates. Relative standard errors have been calculated for all of the published statistics, although they are shown for each statistic only in the tables presenting detailed statistics. Other tables show relative standard errors only for certain characteristics because of lack of space. As calculated for this report, the relative standard error measures certain nonsampling errors, but does not measure any systematic biases in the data. Bias is the difference, averaged over all possible samples with the same size and design, between the estimates and the true value being estimated. Nonsampling errors can be attributed to many sources: inability to obtain information about all cases in the sample; definitional difficulties; differences in interpretation of questions; inability or unwillingness of respondents to provide correct information; and errors made in processing the data. Although no direct measurements of the biases have been obtained, it is believed that most of the important response and operational errors were detected in the course of reviewing the data for reasonableness and consistency. A potential source of bias is in the imputation for those establishments that have not responded by the time of final publication. Data were estimated for establishments that did not report by that date, although selected establishments were contacted again to obtain as much information on the telephone as possible. Some publication cells in which more than 40 percent of the data were not reported have been suppressed. Nonemployer Companies As described earlier, the information derived from the business income tax returns of all companies was matched to the census employer file on the basis of common identification numbers. Those business income tax returns which could not be matched, were further classified on the basis of several characteristics. Returns with characteristics consistent with companies without payroll were treated as nonemployers. The nonemployer construction companies were not required to file census reports. For "number of establishments," each separate income tax return was assumed to be an establishment. "All business receipts" was based on receipts information reported on the tax return. Since no sampling was involved in the nonemployer establishments, the statistics for nonemployers are not subject to sampling variability. However, these data are subject to an unknown amount of reporting and processing errors which could not be detected by the Census Bureau. CENSUS REPORT FORMS Information for the 1987 Census of Construction Industries was obtained from employer establishments primarily through the use of twenty-four questionnaires, determined by industry classification and size. Standard forms and short forms were developed for each of the following SIC groups: 15, 16, 171, 172, 173, 174, 175, 176, 177, 178, and 179 and for the establishments classified in SIC 6552. Establishments with 50 or more employees all received the standard form. A sub-sample of establishments with fewer than 50 employees received short forms instead of the standard forms. The short forms covered only major items and omitted some of the detail found in the longer forms. In reviewing and developing the questionnaires, comments and recommendations were elicited from construction trade associations and appropriate advisory groups. The Bureau surveyed several thousand firms representing all economic activities to gain insight into the way companies maintain records and to see whether new information could be collected. DATA PROCESSING The 1987 census report forms were mailed out in December 1987. They were mailed from and returned to the Census Bureau's Data Preparation Division in Jeffersonville, Ind., where routine editing and coding of the report forms were also accomplished. Collection of these report forms was essentially completed in July 1988. The returned reports underwent extensive processing. A preliminary edit done at the time of data entry identified obviously deficient reports and reports needing clarification. When necessary, these problems were resolved by further contact with the respondents. Next, the data were transmitted to Census Bureau headquarters near Washington, DC. Data records, then, underwent a detailed computer review and analysis. The records containing significant problems were referred for further analytical review and, if necessary, contacts were made with the respondents. The computer performed most classification coding (such as industry coding, geographic coding, and size coding), and imputation for missing items or for reports not received in time for tabulation. The imputation was performed on an industry (or industry group)-State (or geographic group) basis using all available response and administrative data. The data records were then tabulated on an industry basis. Industry totals were subjected to analytical review, and selected statistics were prepared for the preliminary reports. Corrections resulting from this review were made to the computer records and final tabulations were produced. The review of a preliminary report for an industry often uncovered the need for corrections or revisions to the data for another industry for which a preliminary report had already been published. The final reports incorporate all revisions and corrections made during the review of the preliminary reports and contain considerable more data than were published in those reports. GEOGRAPHIC CLASSIFICATION Information for the 1987 Census of Construction Industries' final industry report series is classified on the basis of two types of geographic distributions: (1) physical location of the establishment, and (2) location of construction work. A separate code was assigned on each basis allowing us to present data by both physical locations of the establishment and location of construction work. The geographic area reports series presents similar data by industry for each State (physical location of the establishment) and for selected MSA's, CMSA's and PMSA's. DUPLICATION IN VALUE OF CONSTRUCTION WORK The aggregate of value of construction work reported by all construction establishments in each of the several industry, geographic area, or other groupings in this census, contains varying amounts of duplication, since the construction work of one firm may be subcontracted to other construction firms and also be included in the subcontractors' value of construction work. To avoid this duplication, a "net" value of construction work figure has been derived for each establishment by subtracting the costs for construction work subcontracted to others from the value of construction work. Duplication in value of business between other construction and nonconstruction industries, results from the use of products of these other industries as input materials by construction establishments. "Value added," avoids this duplication and is, for most purposes, the best measure for comparing the relative economic importance of industries or areas. "Value added," is defined in the 1987 Census of Construction Industries as equal to dollar value of business done less costs for construction work subcontracted to others and payments for materials, components, supplies, and fuels. However, for SIC 6552 and SIC 1531 where land receipts are significant, land receipts are also subtracted from dollar value of business done. SPECIAL TABULATIONS Special tabulations of data collected in the 1987 Census of Construction Industries may be obtained on computer tape or in tabular form. The data will be in summary form and subject to the same rules prohibiting disclosure of confidential information (including name, address, kind of business, or other data for individual business establishments or companies) as are the regular publications. Special tabulations are prepared on a cost basis. A request for a cost estimate, as well as exact and detailed specifications of the type and format of the data to be provided, should be directed to the Chief, Construction Statistics Division, Bureau of the Census, Washington, D.C., 20233. To discuss a special tabulation before submitting specifications, call 301-763-7546. COMPARABILITY OF CENSUS OF CONSTRUCTION INDUSTRIES DATA WITH OTHER DATA Data contained in the reports of the 1987 Census of Construction Industries are not the same as the data published in the Census Bureau's monthly Construction Reports, Series C30, Value of New Construction Put in Place. The main difference is that the C30 series covers all new construction put in place without regard to who is performing the construction activity, whereas the construction census figures cover both new construction and maintenance and repair work done by establishments classified in the construction industry. Significant amounts of construction are done by establishments classified outside of construction (in real estate, manufacturing, utilities and communications, for example), both as "force account" construction and construction done for others. In addition, the value in place series includes construction-related expenses such as architectural and engineering costs and the costs of materials supplied by owners which are normally not reflected in the Census of Construction. Data contained in the reports of the census of construction industries may also differ from industry data in "Employment and Earnings Statistics," published by the Bureau of Labor Statistics, and "Statistics of Income," published by the Internal Revenue Service. These differences arise from varying definitions of scope, coverage, timing, classification, and methodology. 1987 Economic Censuses on CD-ROM (1D) Overview Glossary (Construction) CONTENTS Construction I-28 Number of establishment in business during year I-28 Proprietors and working partners I-28 All employees I-28 Construction workers I-28 Other employees I-29 Construction worker hours I-29 Payroll I-29 Employer costs for fringe benefits I-29 Net value of construction work I-29 Value added I-29 Selected costs I-30 Rental costs for machinery, equipment, and building I-30 Selected purchased services I-30 Assets and depreciation I-30 Capital expenditures I-30 Inventories I-31 Ownership of construction projects I-31 Value of construction work subcontracted from others I-31 Types of construction I-31 Construction-Is composed of three broad categories: 1. New construction-Includes the complete, original erection of structures and essential service facilities and the initial installation of integral equipment such as elevators, and plumbing, heating, and air- conditioning supplies and equipment. 2. Additions, alterations or reconstruction-Includes construction activity making structural changes to existing facilities. Generally, this type of activity is considered a capital investment in the property. 3. Maintenance and repair-Includes construction done for the purpose of upkeep of property rather than additional investment in the property. Examples of the general distinction between maintenance and repair and reconstruction are provided here: roof repairs, including the replacement of shingles, gutters, etc., are classified under maintenance and repairs. A complete reroofing, however, is classified as reconstruction. Number of establishments in business during year-Includes all establishments that were in business at any time during the year. It covers all full-year and part-year operations. Construction establishments which were inactive or idle for the entire year were not included. Proprietors and working partners-These data were not collected on the census report forms. The data shown are based on crediting each sole proprietorship establishment with one active proprietor and each partnership establishment with two working partners. All employees-Comprise all full-time and part-time employees on the payrolls of construction establishments, who worked or received pay for any part of the pay period including the 12th of March, May, August, and November. Included are all persons on paid sick leave, paid holidays, and paid vacations during these pay periods. Officers of corporations are included, but proprietors and partners of unincorporated firms are not. All employees is the sum of all employees during the pay periods including the 12th of March, May, August, and November, divided by 4. Construction workers-Includes all workers up through the working foreman level directly engaged in construction operations, such as painters, carpenters, plumbers, and electricians. Included are journeymen, mechanics, apprentices, laborers, truck drivers and helpers, equipment operators, and on-site record keepers and security guards. Supervisory employees above the working foreman level are excluded from this category but are included in the "other employees" category. Other employees-Includes employees in executive, purchasing, accounting, personnel, professional, technical activities, and routine office functions. Also included are supervisory employees above the working foreman level. Construction worker hours-Includes the total number of hours worked by construction workers. Construction worker hours were collected for each of the four quarters of 1987. Payroll-Includes the gross earnings paid in the calendar year 1987 to all employees on the payroll of construction establishments. It includes all forms of compensation such as salaries, wages, commissions, dismissal pay, bonuses, vacation and sick leave pay, 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 these establishments, if a corporation, but excludes payments to the proprietor or partners, if an unincorporated concern. Employer costs for fringe benefits (supple-mental labor costs)-Represents expenditures made by the employer during 1987 for legally required and voluntary fringe benefit programs for employees. Legally required contributions-Include Social Security contributions, unemployment compensation, workman's compensation, and State temporary disability payments. Voluntary payments-Include life insurance premiums, pension plans, insurance premiums on hospital and medical plans, welfare plans, and union negotiated benefits. Dollar value of business done comprises the following detail: Value of construction work done-Includes all value of construction work done during 1987 for construction work performed by general contractors, special trades contractors, subcontractors, and land development and improvement work. Included is new construction, additions and alterations or reconstruction, and maintenance and repair construction work. Also included is the value of any construction work done by the reporting establishments for themselves. Builders were instructed to include the value of buildings and other structures built or being built for sale in 1987 but not sold. They were to include the costs of such construction plus normal profit. Also included is the cost of construction work done on buildings for rent or lease. Establishments engaged in the sale and installation of such construction components as plumbing, heating, and central air conditioning supplies and equipment; lumber and building materials; paint, glass, and wallpaper; and electrical and wiring supplies, elevators or escalators, etc., were instructed to include both the value for the installation and the receipts covering the price of the items installed. Excluded was the cost of industrial and other specialized machinery and equipment which are not an integral part of a structure. Land receipts-Includes receipts from the sale of land, whether held for sale or sold in connection with the sale of houses and other structures. It excludes the value of any improvements made to the land prior to the sale. (That value was to be included in the value of construction work done.) Other business receipts-Includes business receipts not reported as value of construction work done or land receipts. The item includes business receipts from retail and wholesale trade, rental of equipment, manufacturing, transportation, legal service, insurance, finance, rental of property and other real estate operations, and other nonconstruction activities. Receipts for separately definable architectural and engineering work for others are also included here. Excluded was the value of construction work done and receipts from other business operations in foreign countries and non-operating income such as interest and dividends. Net value of construction work-Derived for each establishment by subtracting the costs for construction work subcontracted to others from the value of construction work done. (For a further explanation see "Duplication in Value of Construction Work" section in the Introduction.) Value added-Derived for each establishment, value added is equal to dollar value of business done, less costs for construction work subcontracted to others, and costs for materials, components, supplies and fuels. For SIC 6552 and SIC 1531, for which land receipts are significant, land receipts are also subtracted from dollar value of business done. (For a further explanation see "Duplication in Value of Construction Work" section in the Introduction.) Selected costs-Represents the costs for materials, components, and supplies; costs for construction work subcontracted to others; and costs for selected power, fuels, and lubricants. Capital expenditures and rental costs for machinery, equipment, and structures are shown elsewhere. Costs for materials, components, and supplies include: total costs to reporting establishments during 1987 for the purchase of all materials, components, and supplies, except fuels. (Supplies include expendable tools which are charged to current accounts.) freight and other direct charges should represent only amount paid after discounts, and the value of materials, components, and supplies obtained from other establishments of the respondent's company. costs for materials, components, and supplies used by the reporting establishments in the construction or reconstruction of buildings/structures for themselves which are chargeable to their fixed assets accounts, are included in this item as are costs for materials bought and resold to others. costs made for direct purchases of materials, components, and supplies even though the purchases were subsequently provided to subcontractors for their use. Excluded from this item are: industrial and other specialized machinery and equipment, such as printing presses; computer systems; etc., which are not an integral part of a structure materials furnished to contractors by the owners of projects. Costs for construction work subcontracted to others include: all costs during 1987 for construction work subcontracted out to other construction contractors. Excluded from this item are: The costs to the reporting establishment for its purchases of materials, components, and supplies, provided to a subcontractor for his use. Such costs are reported under a separate category, "costs for materials, components, and supplies." COSTS FOR THE RENTAL OF MACHINERY OR EQUIPMENT. Costs for selected power, fuels, and lubricants include: costs for fuels, lubricants, and electric energy purchased during the year from other companies, or received from other establishments of the company. COSTS FOR NATURAL AND MANUFACTURED GAS, FUEL OIL, COAL, AND COKE PRODUCTS, ETC. Rental costs for machinery, equipment, and buildings- Includes all costs during 1987 for renting or leasing construction machinery and equipment, transportation equipment, production equipment, office equipment, furniture and fixtures, scaffolding, office space, and buildings. It excludes costs for the rental of land. It also excludes costs under agreements which, in effect, are conditional sales contracts such as capital leases. Such costs are included in "capital expenditures." Selected purchased services-Includes all costs during 1987 for communication services purchased from other companies or from other establishments of the company. It also includes the cost of all repairs made to structures and equipment by outside companies, or from other establishments of the same company. It includes only the cost of that repair necessary to maintain property and equipment. It excludes the cost of improvements that increase the value of property, or the cost of adapting it for another use. Such costs are included in "capital expenditures." Assets and depreciation-Refers to the original cost of all fixed tangible assets such as buildings and other structures (offices, shops, etc.); stationary machinery (generators, shop equipment, etc.); mobile machinery (tractors, trucks, etc.); and other equipment (office furniture and fixtures, etc.). Not included are such items as current assets, depletable assets, intangible assets, and nondepreciable assets. Data on assets and depreciation were collected separately for: (1) buildings and other structures, additions, and related facilities; and, (2) machinery and equipment. Respondents were also asked to report capitalized expenditures, depreciation charges, and the gross value of assets sold, retired, scrapped, destroyed, etc., during 1987. Capital expenditures-Refers to all costs actually incurred during 1987 which were or would be chargeable to the fixed assets accounts of the reporting establishments and which were of the type for which depreciation accounts are ordinarily maintained. These expenditures cover the acquisition, the construction, and the major alteration of the reporting establishment's own buildings and other structures, whether purchased, constructed under contract, or constructed by the reporting establishment's own forces; and the acquisition of machinery and equipment. If leasing arrangements met the criteria set down by the Financial Accounting Standards Board (FASB) for a capital lease, respondents were instructed to report the original cost or market value of that equipment or building as a fixed asset and capital expenditure if acquired during 1987. If capital expenditures were not recorded directly at the establishment level but handled centrally at the company or division level, respondents were requested to report appropriate estimates for the individual establishments. Inventories-Includes all of the materials and supplies that are owned regardless of where they are held. Excludes materials which are owned by others, but held by the reporting establishment. Builders who built on their own account for sale were requested to report work in progress and finished units not sold for buildings and other structures built for sale. Inventories of multi-establishment companies were instructed to be reported by the establishment that is responsible for the inventories even if these inventories were held at a separate location. Ownership of construction projects-This item shows the distribution of the value of construction work done by ownership of the project, that is, Government owned or privately owned. This classification relates to the ownership of the projects or work undertaken during the construction phase. Government owned projects are shown separately for Federal, and State and local governments. Value of construction work subcontracted in from others- Includes the value of construction work during 1987 for work done by reporting establishments for other construction contractors or builders. Establishments were asked to report the approximate percent of total value of construction work accounted for by such work, and the percentages reported were applied to the reported value of construction work to develop a value for this item. Types of construction-This item provides data by the types of buildings, structures, or other facilities being constructed or worked on by construction establishments in 1987. Respondents were instructed that each building, structure, or other facility should be classified in terms of its function. For example, a restaurant building was to be classified in the restaurant category whether it was designed as a commercial restaurant building or an auxiliary unit of an educational institution. If respondents worked on more than one type of building or structure in a multibuilding complex, they were instructed to report separately for each building or type of structure. If they worked on a building that had more than one purpose, i.e, office and residential, or commercial, they were to classify the building by major purpose. In addition all respondents were requested to report the percentage of the value of construction work done for new construction, additions, alterations, or reconstruction, and maintenance and repair work for each of these types. See the definition of "Construction" for the meanings of these terms. Building construction: Single-family houses, detached-Includes all residential buildings constructed for one family use. Single-family houses, attached (include town-houses)- Includes all residential buildings with two or more living quarters side by side, completely independent of one another, and separated by an unbroken wall from ground to roof. Apartment buildings with two or more apartments-Includes high-rise, low-rise, or any structures containing two or more housing units (excluding attached single-family houses and townhouses described above). Hotels and motels-Includes hotels, motels, and tourist cabins intended for transient accommodations. Other residential buildings-Includes dormitories, fraternity and sorority houses, nurses homes, and other nonhousekeeping residential structures. Office buildings-Includes all buildings which are used primarily for office space or for government administrative offices. Also included are banks or financial buildings which are three stories or more. Other commercial buildings, such as stores, restaurants, and automobile service stations-Includes all buildings which are intended for use primarily in the wholesale, retail, and service trades. For example, shopping centers, department stores, drug stores, restaurants, public garages, auto service stations, and one or two story bank or financial institutions. Industrial buildings-Includes all industrial buildings and plants which are used to house production and assembly activities. Heavy industrial facilities such as blast furnaces, petroleum refineries, chemical complexes, etc., are not included in this category, but under nonbuilding construction. Warehouses-Includes commercial warehouses, cold storage plants, grain elevators, mini-warehouses, and other such storage buildings. Religious buildings-Includes all buildings which are intended for religious services or functions, such as churches, synagogues, convents, monasteries, and seminaries. Educational buildings-Includes all buildings which are used directly in administrative and instructional activities, such as colleges, universities, elementary and secondary schools, correspondence, commercial, and trade schools. Libraries, museums, and art galleries, as well as laboratories which are not a part of a manufacturing establishment, are also included. Hospitals and institutional buildings-Includes all buildings which are intended to provide hospital and institutional care, such as clinics, infirmaries, sanitariums, nursing homes, homes for the aged, and orphanages. Farm buildings, nonresidential-Includes nonresidential farm buildings such as barns, poultry houses, implement sheds, and farm silos. Amusement, social, and recreational buildings-Includes buildings which are used primarily for entertainment, social and recreational activities, such as sports arenas, theaters, music halls, golf and country club buildings, skating rinks, bowling alleys, and indoor swimming pools. Other nonresidential buildings-Includes nonresidential buildings which are not classified elsewhere, such as fire stations, prisons, civic centers, bus and air passenger terminals and hangars. Nonbuilding construction: Highways, streets and related work, such as installation of guardrails, highway signs, etc.-Includes streets, roads, alleys, sidewalks, curbs and gutters, culverts, right-of-way drainage, erosion control and lighting. Also includes earthwork protective structures when used in connection with road improvements. Outdoor swimming pools-Includes wading pools and reflecting pools. Recreational facilities-Includes athletic fields, golf courses, outdoor tennis courts, trails, and camps. Bridges and elevated highways-Includes viaducts and overpasses; roads, highways, railroads, and causeways built on structural supports. Tunnels-Includes highway, pedestrian, and railroad tunnels. Railroad construction-Includes the construction of railroad beds, tracks, freight yards, and signal towers. Subway construction-Includes urban mass transit subway systems above or below ground. Dam and reservoir construction-Includes hydroelectric, water supply, and flood control dams and reservoirs. Marine construction-Includes dredging, underwater rock removal, breakwaters, navigational channels, jetties, and locks. Harbor and port facilities-Includes docks, piers, and wharves. Conservation and development construction-Includes land reclamation, irrigation projects, drainage canals, levees, and flood control projects. Power and communication transmission lines, towers, and related facilities-Includes electric power lines, telephone and telegraph lines, fiber optic cables, cable television lines, television and radio towers, electric light and power facilities. Power plants, except nuclear-Includes electric and steam generating plants. Power plants, nuclear-Includes atomic energy plants, and nuclear reactors. Sewers, sewerlines, and related facilities-Includes sanitary and storm sewers, and related facilities. Sewage treatment plants-Includes sewage treatment and waste disposal plants. Water mains and related facilities-Includes water supply systems and related facilities. Water treatment plants-Includes water filtration and water softening plants. Pipeline construction other than sewer or waterlines- Includes pipelines for the transmission of gas, petroleum products, and liquefied gases. Blast furnaces, petroleum refineries, chemical complexes, etc.-Includes coke ovens, and mining appurtenances such as tipples and washeries. Other nonbuilding construction-Includes all types of nonbuilding construction, not included elsewhere. CENSUS OF CONSTRUCTION-OVERVIEW General Questionnaire Facsimile