1992 CENSUS OF SERVICE INDUSTRIES

Data Item Definitions

=>ESTABLISHMENTS

An establishment is a single physical location at which business is
conducted.  It is not necessarily identical with a company or
enterprise, which may consist of one establishment or more. 
Statistics for service industries represent a summary of reports
for individual establishments rather than companies.  For cases
where a census report was received, separate information was
obtained for each location where business was conducted.  When
administrative records of other Federal agencies were used instead
of a census report, no information was available on the number of
locations operated.  Estimates of this number were derived from a
sample and are provided in the service industries report,
Miscellaneous Subjects (SC92-S-5).  Each census report was
tabulated according to the physical location at which the business
was conducted.  The count of establishments represents those in
business at any time during 1992.

When two activities or more were carried on at a single location
under a single ownership, all activities generally were grouped
together as a single establishment.  The entire establishment was
classified on the basis of its major activity and all data for it
were included in that classification.  However, when distinct and
separate economic activities (for which different industry
classification codes were appropriate) were conducted at a single
location under a single ownership, and when conditions prescribed
by the SIC manual for recognizing the existence of more than one
establishment were met, separate establishment reports for each of
the different activities were obtained in the census.

Leased service departments (separately owned businesses operated as
departments or concessions of other service establishments or of
retail businesses, such as a separately owned shoeshine parlor in
a barber shop, or a beauty shop in a department store) are treated
as separate service establishments for census purposes.  Leased
retail departments located in service establishments (e.g., a gift
shop located in a hotel) are considered separate retail
establishments.

=>FIRMS

A firm is a business organization or entity consisting of one
domestic establishment (location) or more under common ownership or
control.  All establishments of subsidiary firms are included as
part of the controlling firm.  For the economic census, the terms
"firm" and "company" are synonymous.

=>RECEIPTS (BASIC DOLLAR VOLUME MEASURE FOR TAXABLE ESTABLISHMENTS)

Includes receipts from customers or clients for services rendered,
from the use of facilities, and from merchandise sold during 1992
whether or not payment was received in 1992, except for health
practitioners and legal, architectural, engineering, and surveying
services, which reported on a cash basis (payments received in 1992
regardless of when services were rendered).  Excise taxes on
gasoline, liquor, tobacco, etc., which are paid by the manufacturer
or wholesaler and passed on in the cost of goods purchased by the
service establishment, are also included.  Receipts from leasing of
vehicles, equipment, etc. marketed under operating leases are
included in receipts figures as well as the fair sales value of
merchandise marketed in 1992 under capital, finance, or "full
payout" leases.  Receipts also include the total value of service
contracts, amounts received for work subcontracted to others, and
dues and assessments from members and affiliates.

Receipts are net after deductions for refunds and allowances for
merchandise returned by customers.  Receipts do not include sales,
occupancy, admissions, or other taxes collected from customers and
remitted directly by the firm to a local, State, or Federal tax
agency, nor do they include income from such sources as
contributions, gifts, and grants; dividends, interest, and
investments; or sale or rental of real estate.  Also excluded are
rents from and receipts (gross as well as the establishment's
share) of departments and concessions which are operated by others;
sales of used equipment rented or leased to customers; commissions
from vending machine operators; and other nonoperating income such
as royalties, franchise fees, etc.

Receipts in this report do not include service receipts of
manufacturers, wholesalers, retail establishments, or other
businesses whose primary activity is other than service.  They do,
however, include receipts other than from services rendered (e.g.,
sale of merchandise to individuals or other businesses) by
establishments primarily engaged in performing services and
classified in the service industries.

=>REVENUE (BASIC DOLLAR VOLUME MEASURE FOR TAX-EXEMPT FIRMS)

Includes revenue from customers or clients for services rendered
and merchandise sold during 1992, whether or not payment was
received in 1992.  Also included are income from interest,
dividends, gross contributions, gifts, grants (whether or not
restricted for use in operations), rents, royalties, dues and
assessments from members and affiliates, and receipts from
fundraising activities.  Receipts from taxable business activities
of firms exempt from Federal income tax (Unrelated Business Income)
are also included in revenue.

Revenue does not include sales, admissions, or other taxes
collected by the organization from customers or clients and paid
directly to a local, State, or Federal tax agency; income from the
sale of real estate, investments, or other assets (except inventory
held for resale); gross receipts of departments, concessions, etc.,
that are operated by others; and amounts transferred to operating
funds from capital or reserve funds.

=>EXPENSES

Expenses include payroll, employee benefits, interest, rent,
payroll taxes, cost of supplies used for operation, depreciation
expenses, fundraising expenses, contracted or purchased services,
and other expenses charged to operations during 1992.

Expenses in this report exclude outlays for the purchase of real
estate; construction and all other capital improvements; funds
invested; assessments or dues paid to the parent or other chapters
of the same organization; and, for fundraising organizations, funds
transferred to charities and other organizations.

=>ANNUAL PAYROLL

Payroll includes all forms of compensation, such as salaries,
wages, commissions, bonuses, vacation allowances, sick-leave pay,
employee contributions to qualified pension plans, and the value of
payments in kind (e.g., free meals and lodgings) paid during the
year to all employees.  Tips and gratuities received by employees
from patrons and reported to employers are included.  For
corporations, payroll includes amounts paid to officers and
executives; for unincorporated businesses, it does not include
profit or other compensation of proprietors or partners.  Payroll
is reported before deductions for social security, income tax,
insurance, union dues, etc.  This definition of payroll is the same
as that used by the Internal Revenue Service on form 941.

=>FIRST-QUARTER PAYROLL

This item consists of payroll, as defined above, paid to persons
employed at any time during the quarter January to March 1992.

=>PAID EMPLOYEES FOR PAY PERIOD INCLUDING MARCH 12

Paid employees consist of the full- and part-time employees,
including salaried officers and executives of corporations, who
were on the payroll during the pay period including March 12. 
Included are employees on paid sick leave, paid holidays, and paid
vacations; not included are proprietors and partners of
unincorporated businesses.  The definition of paid employees is the
same as that used on IRS form 941.

=>AUXILIARY ESTABLISHMENTS

Each company included in this census was asked to identify and
separately report auxiliary locations whose primary functions were
to manage, administer, service, or support the activities of the
other establishments of the company. Data presented in this report
do not include auxiliary establishments.  Data for auxiliaries are
presented in a subsequent report issued as part of the 1992
Enterprise Statistics reports.