SC92A2 RECORD LAYOUT

      1992 SERVICE INDUSTRIES, TAXABLE:  Ratios and Comparative Statistics 
                            for the U.S. and States
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FIELD   TYPE SIZE   DESCRIPTION
NAME              
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GEOTYPE   C   1     Type of geography                                           
                      1    United States                           
                      2    State                                   
ST        C   2     FIPS State code                                             
COUNTY    C   3     FIPS county code                                       (N/A)
PLACE     C   5     FIPS place code                                        (N/A)
CONSCITY  C   1     Consolidated city code                                 (N/A)
MSA       C   4     MSA or CMSA code                                       (N/A)
PMSA      C   4     PMSA code             (9999=not in PMSA,0000 in New England)
PART      C   1     Part code                                              (N/A)
TRADEKEY  C   1     Trade area/SIC division code (S=Service Industries, taxable)
SICKEY    C   4     Service (taxable) kind-of-business code                     
YR        C   2     Reference year                                     (92 only)
ESTAB     N   8     Number of establishments                                    
ESTABF    C   1       Flag for ESTAB                                            
VALUE     N  11     Receipts  ($1,000)                                          
VALUEF    C   1       Flag for VALUE                                            
EMP       N   9     Number of employees                                         
EMPF      C   1       Flag for EMP                                              
PAY       N  10     Annual payroll  ($1,000)                                    
PAYF      C   1       Flag for PAY                                              
PAY1Q     N  10     First quarter payroll  ($1,000)                             
PAY1QF    C   1       Flag for PAY1Q                                            
--------                  Ratios:                                               
VALEST    N   9     Sales, receipts or revenue per establishment (dollars)      
VALESTF   C   1       Flag for VALEST                                           
VALEMP    N   8     Sales, receipts or revenue per employee  (dollars)          
VALEMPF   C   1       Flag for VALEMP                                           
PAYEMP    N   6     Annual payroll per employee  (dollars)                      
PAYEMPF   C   1       Flag for PAYEMP                                           
EMPEST    N   4     Employees per establishment  (number)                       
EMPESTF   C   1       Flag for EMPEST                                           
--------                  Comparative statistics from prior census:             
ESTABP    N   7     Number of establishments, 1987                              
ESTABPF   C   1       Flag for ESTABP                                           
VALUEP    N  10     Sales, 1987  ($1,000)                                       
VALUEPF   C   1       Flag for VALUEP                                           
VALCH     N   6     Percent change in sales, 1987 to 1992          (1 decimal %)
VALCHF    C   1       Flag for VALCH                                            
PAYP      N   9     Annual payroll, 1987  ($1,000)                              
PAYPF     C   1       Flag for PAYP                                             
PAYCH     N   6     Percent change in payroll, 1987 to 1992        (1 decimal %)
PAYCHF    C   1       Flag for PAYCH                                            
EMPP      N   8     Number of employees, 1987                                   
EMPPF     C   1       Flag for EMPPF                                            
--------                  Methodological information:                           
ADMIN     N   5     Percent of receipts from administrative records(1 decimal %)
ADMINF    C   1       Flag for ADMIN                                            
ESTIMAT   N   5     Percent of receipts estimated                  (1 decimal %)
ESTIMATF  C   1       Flag for ESTIMAT                                          
ESTENDP   N   7     Establishments in business at end of year, 1987             
ESTENDPF  C   1       Flag for ESTENDP                                          
ESTEND    N   7     Establishments in business at end of year                   
ESTENDF   C   1       Flag for ESTEND                                           
--------            File sequence:  ST x SICKEY