MC92SM6 RECORD LAYOUT

            1992 MANUFACTURES:  LIFO Inventory Valuation by 2digit SIC
                                        
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FIELD   TYPE SIZE   DESCRIPTION
NAME              
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GEOTYPE   C   1     Type of geography                                           
                      1    United States                           
TRADEKEY  C   1     Trade area/SIC division code                (M=Manufactures)
SICKEY    C   4     SIC code                                                    
YR        C   2     Reference year                                     (92 only)
INVBT     N   9     Inventories, total, beginning of year ($1,000)              
INVBL     N   9     Beginning of Year LIFO Inventories ($1,000)                 
INVBLR    N   8     Beginning of Year Inventories LIFO Reserve ($1,000)         
INVBLV    N   8     Beginning of Year Inventories LIFO Value ($1,000)           
INVBNL    N   9     Beginning of Year Non-LIFO Inventories ($1,000)             
INVBVNR   N   8     Beg of Year Invents w/ Valuation Method Nt Reported ($1,000)
INVBLWR   N   7     Beg of Year LIFO Inventories without Reserve/Value ($1,000) 
INVET     N   9     Inventories, total, end of year ($1,000)                    
INVEL     N   9     End of Year LIFO Inventories ($1,000)                       
INVELR    N   8     End of Year Inventories LIFO Reserve ($1,000)               
INVELV    N   8     End of Year Inventories LIFO Value ($1,000)                 
INVENL    N   9     End of Year Non-LIFO Inventories ($1,000)                   
INVEVNR   N   8     End of Year Invents w/ Valuation Method Nt Reported ($1,000)
INVELWR   N   7     End of Year LIFO Inventories without Reserve/Value ($1,000) 
--------            File sequence:  by SICKEY