SC92L1 RECORD LAYOUT

                   1992 SERVICES, TAXABLE:  Sources of Receipts
                                        
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FIELD   TYPE SIZE   DESCRIPTION
NAME              
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GEOTYPE   C   1     Type of geography                                           
                                                                   
                      1    United States                           
                      2    State                                   
                      6    Metropolitan area (MSA, CMSA, or PMSA)  
ST        C   2     FIPS State code                                             
MSA       C   4     MSA or CMSA code      (9999=not in MSA, 0000 in New England)
PMSA      C   4     PMSA code             (9999=not in PMSA,0000 in New England)
TRADEKEY  C   1     Trade area/SIC division code (S=Service Industries, taxable)
SICKEY    C   4     Service (taxable) kind-of-business code                     
LINEKEY   C   4     Source of receipts code for taxable service industries      
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                                            
FILLER    C   6     (Not used on this file)                                     
LNPCTAL   N   5     Sales of merchandise line as % of sales of kind of business 
LNPCTALF  C   1       Flag for LNPCTAL                                          
COVLINE   N   5     Coverage Code      (9=90+% reporting,8=80-89%,..5=<60%,0=NA)
COVLINEF  C   1       Flag for COVERAGE