Includes the inventories of materials and supplies owned at the beginning and end of the reporting year by establishments with payroll. Includes all of the materials and supplies that are owned regardless of where they are held. Excludes materials that are owned by others but held by the reporting establishment. Builders who built on their own account for sale were requested to exclude work in progress and finished units not sold from inventories. 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.