2002 Economic Census-Business Expenses_ Industry Series

Business Expenses: 2002 2002 Economic Census Industry Series Issued August 2006 BE02-00I-1 (RV) U.S. Department of Commerce Economics and Statistics Administration U.S. CENSUS BUREAU ACKNOWLEDGMENTS Many persons participated in the various activities of the 2002 Business Expenses Survey. This report was prepared in the Company Statistics Division. Ruth A. Runyan, Assistant Chief for Surveys and Programs, was responsible for the overall planning, management, and coordination. Planning and implementation were under the direction of Lee Wentela, Chief, Economic Census Branch. Forms design, processing and tabulation procedures, and text were developed by Sheldon G. Ziman, Section Chief. Primary staff support was provided by Stan Horab, Amy Peregoy, Sonja Prince, Nina Heggs, and Susan Hostetter. Mathematical and statistical techniques were provided by Carol Caldwell, Assistant Chief for Research and Methods, Company Statistics Division, assisted by Mark Sands, Chief, Statistical Research and Methods Branch. Terry Pennington, Melvin McCullough, and Irene Evans provided primary staff assistance. The Economic Planning and Coordination Division, Bernard J. Fitzpatrick, Assistant Chief for Collection Activities and Richard Hanks, Chief, Annual Surveys Processing Branch, were responsible for developing the systems and procedures for mailout, receipts and data capture, and electronic products. Staff support was provided by John Guest, Ben Stephens, Christopher Berbert, Ronald Farrar, Amerine Dizon, Andrew Hait, John Walsh, Shawna Orzechowski, and Jamie Fleming. The computer processing systems were developed and coordinated in the Economic Statistical Methods and Programming Division, Howard Hogan, Chief. Deborah Lee Tasky, Assistant Chief for Annual Surveys and Related Programs, supervised the development of the processing system and computer programs. Ronald Catzva directed the development of the processing system and computer programs, with assistance from Patricia Young, Michael Lavarn, Ed Johnson, Jenny Hua, and Apparao V. Katikineni. The Systems Support Division provided the table composition system. Robert Joseph Brown, Table Image Processing System (TIPS) Senior Software Engineer, was responsible for the design and development of the TIPS, under the supervision of Robert J. Bateman, Assistant Division Chief, Information Systems. The staff of the National Processing Center performed mailout preparation, receipt operations, and clerical and analytical review activities. Special assistance was provided by Karen Blesset, Debbie S. Hamilton, and Michael Lutz. Bernadette J. Beasley, Michael T. Browne, and Michael Finzel of the Administrative and Customer Services Division, Walter C. Odom, Chief, provided publications and printing management, graphics design and composition, and editorial review for print and electronic media. General direction and production management were provided by James R. Clark, Assistant Division Chief. Special acknowledgment is also due the many businesses and organizations whose cooperation has contributed to the publication of these data. If you have any questions concerning this report, please call the Business Expenses staff at 1-888-211-5946, or e-mail sssd.ats@census.gov. Business Expenses: 2002 Issued August 2006 BE02-00I-1 (RV) 2002 Economic Census Industry Series U.S. Department of Commerce Carlos M. Gutierrez, Secretary David A. Sampson, Deputy Secretary Economics and Statistics Administration Vacant, Under Secretary for Economic Affairs U.S. CENSUS BUREAU Charles Louis Kincannon, Director ECONOMICS AND STATISTICS ADMINISTRATION Economics and Statistics Administration Vacant, Under Secretary for Economic Affairs U.S. CENSUS BUREAU Charles Louis Kincannon, Director Hermann Habermann, Deputy Director and Chief Operating Officer Thomas L. Mesenbourg, Associate Director for Economic Programs C. Harvey Monk, Jr., Assistant Director for Economic Programs Ewen M. Wilson, Chief, Company Statistics Division CONTENTS Introduction to the Economic Census Business Expenses Tables Chapter 1. Sector 42 (Part), Merchant Wholesale 1. 2. Sales and Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 v viii 1 9 Chapter 2. Sectors 44 45, Retail Trade 3. 4. Sales and Operating Expenses for NAICS (2002) Sectors 44 45 by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (2002) Sectors 44 45 by Kind of Business: 2002 14 19 Chapter 3. Sectors 48 49 (Part), Trucking, Couriers and Warehousing 5. 6. Revenue and Operating Expenses for NAICS (1997) Sectors 48 49 (Part) by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (1997) Sectors 48 49 (Part) by Kind of Business: 2002 22 26 Chapter 4. Sector 51, Information, Except Industry 513 7. 8. Revenue and Operating Expenses for NAICS (1997) Sector 51 Except Industry 513 by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (1997) Sector 51 Except Industry 513 by Kind of Business: 2002 29 33 Chapter 5. Sector 52 (Part), Securities and Investment Banking 9. 10. Revenue and Expenses for NAICS (1997) Sector 52 (Part) by Kind of Business: 2002 Selected Detailed Expenses for NAICS (1997) Sector 52 (Part) by Kind of Business: 2002 36 39 Chapter 6. Sector 53, (Part) Rental and Leasing 11. 12. Revenue and Operating Expenses for NAICS (1997) Sector 53 (Part) by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (1997) Sector 53 (Part) by Kind of Business: 2002 41 46 Chapter 7. Sector 54, Professional, Scientific, and Technical Services 13. 14. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 49 59 Business Expenses U.S. Census Bureau, 2002 Economic Census Contents iii CONTENTS Con. Chapter 8. Sector 56, Administrative and Support and Waste Management and Remediation Services 15. 16. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 65 78 Chapter 9. Sector 62, Health Care and Social Assistance Services 17. 18. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 88 99 Chapter 10. Sector 71, Arts, Entertainment, and Recreation 19. 20. Revenue and Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 106 114 Chapter 11. Sector 72, Accommodation and Food Services 21. 22. Revenue and Operating Expenses for NAICS (1997) Sector 72 by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (1997) Sector 72 by Kind of Business: 2002 120 124 Chapter 12. Sector 81, Other Services 23. 24. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Selected Detailed Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 127 140 Appendixes A. B. C. D. E. Explanation of Terms NAICS Codes, Titles, and Descriptions Methodology Geographic Notes Metropolitan Statistical Areas Not applicable for this report. Note 1: For links to reports for expenses data for other sectors, as well as information on enterprise support, see the Related Reports section in the introductory text. Note 2: This edition includes revisions to data in Tables 1, 2, 3, 4, 21, and 22. A–1 B–1 C–1 iv Contents Business Expenses U.S. Census Bureau, 2002 Economic Census Introduction to the Economic Census PURPOSES AND USES OF THE ECONOMIC CENSUS The economic census is the major source of facts about the structure and functioning of the nation’s economy. It provides essential information for government, business, industry, and the general public. Title 13 of the United States Code (Sections 131, 191, and 224) directs the Census Bureau to take the economic census every 5 years, covering years ending in “2” and “7.” The economic census furnishes an important part of the framework for such composite measures as the gross domestic product estimates, input/output measures, production and price indexes, and other statistical series that measure short-term changes in economic conditions. Specific uses of economic census data include the following: • Policymaking agencies of the federal government use the data to monitor economic activity and to assess the effectiveness of policies. • State and local governments use the data to assess business activities and tax bases within their jurisdictions and to develop programs to attract business. • Trade associations study trends in their own and competing industries, which allows them to keep their members informed of market changes. • Individual businesses use the data to locate potential markets and to analyze their own production and sales performance relative to industry or area averages. INDUSTRY CLASSIFICATIONS Data from the 2002 Economic Census are published primarily according to the 2002 North American Industry Classification System (NAICS). NAICS was first adopted in the United States, Canada, and Mexico in 1997. The 2002 Economic Census covers the following NAICS sectors: 21 22 23 31-33 42 44-45 48-49 51 52 53 54 55 56 61 62 71 72 81 Mining Utilities Construction Manufacturing Wholesale Trade Retail Trade Transportation and Warehousing Information Finance and Insurance Real Estate and Rental and Leasing Professional, Scientific, and Technical Services Management of Companies and Enterprises Administrative and Support and Waste Management and Remediation Services Educational Services Health Care and Social Assistance Arts, Entertainment, and Recreation Accommodation and Food Services Other Services (except Public Administration) (Not listed above are the Agriculture, Forestry, Fishing, and Hunting sector (NAICS 11), partially covered by the census of agriculture conducted by the U.S. Department of Agriculture, and the Public Administration sector (NAICS 92), largely covered by the census of governments conducted by the Census Bureau.) The 20 NAICS sectors are subdivided into 100 subsectors (three-digit codes), 317 industry groups (four-digit codes), and, as implemented in the United States, 1,179 industries (six-digit codes). 2002 Economic Census U.S. Census Bureau, 2002 Economic Census Introduction v RELATIONSHIP TO HISTORICAL INDUSTRY CLASSIFICATIONS Prior to the 1997 Economic Census, data were published according to the Standard Industrial Classification (SIC) system. While many of the individual NAICS industries correspond directly to industries as defined under the SIC system, most of the higher level groupings do not. Particular care should be taken in comparing data for retail trade, wholesale trade, and manufacturing, which are sector titles used in both NAICS and SIC, but cover somewhat different groups of industries. The 1997 Economic Census Bridge Between NAICS and SIC demonstrates the relationships between NAICS and SIC industries. Where changes are significant, it may not be possible to construct time series that include data for points both before and after 1997. Most industry classifications remained unchanged between 1997 and 2002, but NAICS 2002 includes substantial revisions within the construction and wholesale trade sectors, and a number of revisions for the retail trade and information sectors. These changes are noted in industry definitions and will be demonstrated in the Bridge Between NAICS 2002 and NAICS 1997. AVAILABILITY OF ADDITIONAL DATA Most results of the 2002 Economic Census are available on the Census Bureau Internet site (www.census.gov) and on digital versatile discs (DVD-ROMs) for sale by the Census Bureau. The American FactFinder system at the Internet site allows selective retrieval and downloading of the data. For more information, including a description of reports being issued, see the Internet site, write to the U.S. Census Bureau, Washington, DC 20233-6100, or call Customer Services at 301-763-4100. HISTORICAL INFORMATION The economic census has been taken as an integrated program at 5-year intervals since 1967 and before that for 1954, 1958, and 1963. Prior to that time, individual components of the economic census were taken separately at varying intervals. The economic census traces its beginnings to the 1810 Decennial Census, when questions on manufacturing were included with those for population. Coverage of economic activities was expanded for the 1840 Decennial Census and subsequent censuses to include mining and some commercial activities. The 1905 Manufactures Census was the first time a census was taken apart from the regular decennial population census. Censuses covering retail and wholesale trade and construction industries were added in 1930, as were some service trades in 1933. Censuses of construction, manufacturing, and the other business censuses were suspended during World War II. The 1954 Economic Census was the first census to be fully integrated, providing comparable census data across economic sectors and using consistent time periods, concepts, definitions, classifications, and reporting units. It was the first census to be taken by mail, using lists of firms provided by the administrative records of other federal agencies. Since 1963, administrative records also have been used to provide basic statistics for very small firms, reducing or eliminating the need to send them census report forms. The range of industries covered in the economic census expanded between 1967 and 2002. The census of construction industries began on a regular basis in 1967, and the scope of service industries, introduced in 1933, was broadened in 1967, 1977, and 1987. While a few transportation industries were covered as early as 1963, it was not until 1992 that the census broadened to include all of transportation, communications, and utilities. Also new for 1992 was coverage of financial, insurance, and real estate industries. With these additions, the economic census and the separate census of governments and census of agriculture collectively covered roughly 98 percent of all economic activity. New for 2002 is coverage of four industries classified in the agriculture, forestry, and fishing sector under the SIC system: landscape architectural services, landscaping services, veterinary services, and pet care services. Printed statistical reports from the 1992 and earlier censuses provide historical figures for the study of long-term time series and are available in some large libraries. Reports for 1997 were published primarily on the Internet and copies of 1992 reports are also available there. CD-ROMs vi Introduction 2002 Economic Census U.S. Census Bureau, 2002 Economic Census issued from the 1987, 1992, and 1997 Economic Censuses contain databases that include all or nearly all data published in print, plus additional statistics, such as ZIP Code statistics, published only on CD-ROM. SOURCES FOR MORE INFORMATION More information about the scope, coverage, classification system, data items, and publications for the 2002 Economic Census and related surveys is published in the Guide to the 2002 Economic Census at www.census.gov/econ/census02/guide. More information on the methodology, procedures, and history of the census will be published in the History of the 2002 Economic Census at www.census.gov/econ/www/history.html. 2002 Economic Census U.S. Census Bureau, 2002 Economic Census Introduction vii Business Expenses GENERAL Statistics compiled on business expenses were prepared as part of the Industry Series, 2002 Economic Census, and provide aggregate data on the operating expenses of businesses and organizations in selected sectors of the United States economy. Data on retail trade and service industries include establishments with and without paid employees, while data for merchant wholesale include only employers. Data on service industries include tax-exempt organizations with paid employees. The statistics presented for wholesale trade, retail trade, and accommodation and food are summarized by kind of business based on the 2002 North American Industrial Classification System. Statistics presented for the other industries are summarized by kind of business based on the 1997 North American Industrial Classification System. A description and comparison of these systems can be found in the 2002 NAICS and 1997 NAICS Correspondence Tables on the internet at http://www.census.gov/epcd/www/naics.html. The economic census is a primary source of facts about the structure and functioning of the Nation’s economy. It provides essential information for government, industry, business, and the general public. The Federal government is the primary user of data on business operating expenses. In particular, the Bureau of Economic Analysis (BEA), the Federal agency that produces gross domestic product estimates and maintains the national economic accounts, uses Census information on expenses as an important part of the framework for the national income and product accounts, input-output tables, and economic indexes. SCOPE OF THE BUSINESS EXPENSES SURVEY (BES) The BES supplements basic economic statistics produced by the 2002 Economic Census for wholesale trade, retail trade, and service industries, with estimates of operating expenses. The survey uses a probability sample of firms used to produce annual national estimates of sales, receipts, and revenue, compiled in the Annual Trade Survey, the Annual Retail Trade Survey, and the Service Annual Survey. A more detailed description of the survey methodology and estimating procedures and concepts is described in Appendix C of the report. The collected data include enterprise support locations such as warehouses and central administrative offices with data for industries served. Industries covered by the BES include: Merchant Wholesale Trade Retail Trade Trucking, Couriers and Warehousing Other Transportation Industries Information, except Telecommunications Securities and Investment Banking Other Finance and Insurance Industries Rental and Leasing Real Estate Professional, Scientific, and Technical Services Administrative and Support and Waste Management and Remediation Services Trade Schools Health Care and Social Assistance Arts, Entertainment, and Recreation Accommodation and Food Services Other Services NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS Sector 42 Part Sectors 44–45 Sectors 48–49 Part Sectors 48 Part Sector 51, except 513 Sector 52 Part 522 and 524 Sector 53 Part 531 Sector 54 Part Sector Sector Sector Sector Sector Sector 56 61 Part 62 71 72 81 Expenses data for some covered industries are excluded from this report because they did not meet Census Bureau quality standards. These industries include Other Transportation Industries; Securities and Investment Banking; Other Finance and Insurance Industries; Real Estate; and Trade Schools. viii 2002 Economic Census U.S. Census Bureau, 2002 Economic Census Data are EXCLUDED from the BES for the following kind-of-business (KB) groups: Agriculture, Forestry, Fishing and Hunting Mineral Industries Utilities Construction Manufacturing Scheduled Passenger Air Transportation Rail Transportation Oil Pipelines Postal Service Telecommunications Insurance and Employee Benefit Funds Open-End Investment Funds Trusts, Estates, and Agency Accounts Other Financial Vehicles Landscape Architectural Services Veterinary Services Landscaping Services Elementary and Secondary Schools Junior Colleges Colleges, Universities, and Professional Schools Pet Care (except Veterinary Services) Religious Organizations Labor Unions and Similar Labor Organizations Political Organizations Private Households Public Administration GEOGRAPHIC AREA COVERED Data presented in the Business Expenses report are for the United States as a whole. Data on a more-detailed geographic basis are available only for construction, mineral industries, and partially for manufacturing; see Internet references in the ‘‘Related Reports’’ section below. DOLLAR VALUES All dollar values presented are expressed in current dollars; i.e., 2002 data are expressed in 2002 dollars. Consequently, when making comparisons with prior years, users of the data should consider the inflation that has occurred. For tables in this report, dollar values are shown in thousands. COMPARISONS OF DATA FROM THE BES WITH OTHER DATA Data on sales, receipts and revenue presented for merchant wholesale, retail trade, and service industries reflect NAICS-based data compiled in the 2002 Economic Census. Data on purchases and inventories reproduced for merchant wholesale and retail trade reflect NAICS-based data compiled in the 2002 Annual Trade and Annual Retail Trade Surveys. Many of the statistics are comparable, in whole or in part, to statistics developed from other sources; notably the national income and product accounts (NIPA) tables published by the Bureau of Economic Analysis (BEA) in the Survey of Current Business, and Statistics of Income published by the Internal Revenue Service. Estimates from these varying sources may differ for reasons of sampling variability and methodology. Statistics of Income from the Internal Revenue Service (IRS). These annual publications and quarterly bulletins of the IRS provide information on business receipts, cost of goods sold, selected expense items, and depreciable assets compiled from the Federal income tax returns. However, the data are not in sufficient detail to provide income-produced measures comparable with those published in this report. The cost of goods sold in Statistics of Income includes cost of materials used in manufacturing; cost of goods purchased for resale; direct manufacturing; direct labor; and certain overhead expenses. Cost of goods sold in the Business Expenses Survey excludes salaries and wages paid to the company’s employees, cost of packaging materials, and office and other supplies. 2002 Economic Census U.S. Census Bureau, 2002 Economic Census NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS NAICS Sector 11 Sector 21 Sector 22 Sector 23 Sectors 31–33 48111 482 486 491 513 5251 52591 52592 52599 54132 54194 56173 6111 6112 6113 81291 8131 81394 81394 814 Sector 92 ix The company or subcompany level of reporting on income tax returns may not be the same as used for reporting in the Business Expenses Survey. For example, manufacturing and other establishments operated by firms which are primarily retailers may be included in the IRS data. Retail establishments operated by firms primarily engaged in other industries are not represented in the IRS statistics for retail trade. National Income and Products Accounts from the Bureau of Economic Analysis (BEA). As part of the national income and product accounts, the BEA prepares estimates of value-added (also known as gross product originating or GPO) by industry. GPO can be defined equivalently either as industry gross output (sales plus change in business inventories) less consumption of materials and services purchased from other industries, or as the sum of the industry’s factor payments (e.g., wages, interest, profits, etc.) and nonfactor costs (e.g., depreciation). The latter definition is the basis for the current dollar estimates for industry GPO prepared by BEA that may be compared with the census estimates. These estimates are published annually in table 6.1 of the Survey of Current Business. The BEA GPO measure for retail trade relates conceptually to the value produced and operating expenses measures compiled by the BES in the following manner: GPO equals value-added less lease and rental payments, cost of communication, advertising and repair services, other utilities, commissions to other firms, and subsidies; plus sales and other taxes collected directly from customers, and customs duties. GPO also equals net income produced at market prices plus cost of uninsured casualty losses and bad debts losses less subsidies. In addition, BES data and the BEA series differ because the BEA factor payments and nonfactor costs that are summed to estimate industry GPO are obtained from a variety of data sources, including the Bureau of Labor Statistics, the Internal Revenue Service, and the Bureau of the Census. COMPARABILITY OF THE 2002 BES AND 1997 BES Data presented on the 1997 BES were based on the 1987 SIC. Data presented in this report are based on the 1997 NAICS for service industries and on 2002 NAICS for merchant wholesale, retail, and accommodation and food. Changes to the 2002 survey include the addition of inquiries for expensed computer supplies, packaging and containers, other materials, parts, and supplies for the business’s own use, purchased transportation, shipping, and warehousing services, printing services, commissions expense, and cost of insurance. For 1997, these items were included with other items such as ‘‘other expenses.’’ Data on total operating expenses for the two years are comparable for industries unaffected by the change from SIC to NAICS. Interest paid to depositors or creditors and purchased banking services are expense items asked of banks, covered for the first time by the BES. Discontinued inquiries include those for voluntary fringe benefits, included in the employer’s cost for fringe benefits item, and the elimination of detail for depreciation and amortization between structures and machinery/equipment. As in 1997, results from the 2002 BES are not available as a paperback publication. Formerly published as part of the Company Statistics Series, the 2002 Business Expenses Report is available on the Internet as report BE02-00I1 of the 2002 Industry Series, and on the 2002 Economic Census DVD, and American FactFinder. RELIABILITY OF THE ESTIMATES All survey and census results may contain sampling error and nonsampling error. Sampling error is the difference between the characteristics of an entire population and the characteristics estimated from a sample survey. These differences occur because the sample does not contain the whole population. Nonsampling error encompasses all other factors that contribute to the total error of a sample survey or census estimate. Sampling and nonsampling errors are often measured by variance and bias. The variance is the squared difference, averaged over all possible samples of the same size and design, between the estimator and its average value. The bias of an estimator of an unknown population value is the x 2002 Economic Census U.S. Census Bureau, 2002 Economic Census difference, averaged over all possible samples of the same size and design, between the estimator and the unknown population value. Any systematic error or inaccuracy that affects all samples in a similar way will cause the resulting estimates to be biased. DISCLOSURE In accordance with federal law governing census reports, no data are published that would disclose the operations of an individual establishment or business. AVAILABILITY OF MORE FREQUENT EXPENSES DATA The Census Bureau’s County Business Patterns program offers annual statistics on the number of establishments, employment, and payroll classified by industry for the U.S., the states, and counties. Beginning with the 2005 survey year, the Service Annual Survey will compile data on expenses of selected service industries. RELATED REPORTS Data on wholesale and retail purchases of merchandise for resale and inventories, and operating expenses for NAICS sectors not covered in the Business Expenses Survey, are included in other Census reports. Annual Wholesale Trade, Retail Trade and Service Surveys. For the 2002 annual surveys, additional data, measures of error, and explanatory text can be found on the Internet at http://www.census.gov/econ/www/wh0200.html (monthly and annual wholesale data); http://www.census.gov/econ/www/re0200.html (monthly and anual retail data); and http://www.census.gov/econ/www/servmenu.html (annual services data). Communication Services. Expenses data on Broadcasting and Telecommunications were collected in the 2002 Service Annual Survey. Coverage included all firms with payroll that provided telephone communication, radio and television broadcasting, cable television, and other communication services (NAICS Industry 513). The data, measures of error, and explanatory text can be found on the Internet at www.census.gov/prod/2004pubs/sas-02.pdf. Manufacturing. Expenses data presented on manufacturing are based on information collected in the 2002 Census of Manufacturers. Such data and explanatory text can be found on the Internet linked to http://www.census.gov/econ/census02/guide/subsumm.htm. Mineral Industries. Expenses data presented on mining are based on information collected in the 2002 Census of Mineral Industries. Such data and explanatory text can be found on the Internet linked to http://www.census.gov/econ/census02/guide/subsumm.htm. Construction. Expenses data presented on construction are based on information collected in the 2002 Census of Construction Industries. Such data, measures of error, and explanatory text can be found on the Internet linked to http://www.census.gov/econ/census02/guide/subsumm.htm. Establishments Providing Enterprise Support to Manufacturing, Mineral Industries, and Construction. Enterprise support establishments, previously known as auxiliaries, include separately located warehouses; garages; corporate, subsidiary and regional managing offices; and other facilities primarily engaged in servicing a company’s operating locations. Expenses data for support establishments servicing manufacturing, mineral industries and construction have been compiled on an as-reported, unpublished basis and may be available by contacting the Service Sector Statistics Division at 301-763-5181 or scb@census.gov. CONTACTS FOR DATA USERS Questions about business expenses data may be directed to the U.S. Census Bureau, Services Sector Statistics Division, Wholesale and Special Projects Branch, Business Expenses staff, 1-888-211-5946 (toll free) or sssd.ats@census.gov. 2002 Economic Census U.S. Census Bureau, 2002 Economic Census xi ABBREVIATIONS AND SYMBOLS N Indicates data not available or not comparable S Indicates data withheld because estimates did not meet publication standards X Not applicable – Represents zero pt. part r Revised n.e.c. Not elsewhere classified z Less than $500 NAICS North American Industry Classification System xii 2002 Economic Census U.S. Census Bureau, 2002 Economic Census Table 1. Sales and Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 42, WHOLESALE TRADE2 Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 2 835 528 616 r507 r202 r38 r7 r2 r5 r25 r7 r27 r6 r2 r21 r3 r2 r6 r7 X r.4 X r17.9 r40.0 r7.6 r1.5 X r.4 528 858 621 469 097 057 255 212 276 676 054 953 387 529 216 095 r558 r977 r902 r24 725 r8 850 r8 670 r22 935 r10 768 r3 715 r59 663 903 999 870 017 887 133 118 767 325 034 014 276 055 701 412 564 874 773 981 456 091 345 192 051 750 219 r6.4 r2.7 r4.0 r4.9 r2.3 r1.6 r1.6 r7.2 .9 1.2 r6.3 .6 .9 r5.0 r1.4 r5.4 .4 1.0 2.1 2.0 1.9 2.6 .8 r5.2 r4.3 r1.7 1.8 r1.6 r5.6 1.9 r3.7 r8.2 r2.0 r4.3 1.3 .4 .7 .5 1.2 r1.4 .1 .2 .2 r4.9 r1.7 r1.7 r4.5 r2.1 .7 r11.8 2.4 3.8 4.9 r2.2 1.6 1.4 r7.3 2.3 1.9 1.8 2.5 .6 5.2 4.3 1.8 1.7 r1.5 r5.8 1.9 r3.4 r8.4 2.0 423, Durable goods merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 1 421 501 909 r307 r125 r23 r5 r1 r1 r16 r3 r14 r3 r1 r16 r2 r1 r4 r4 X r.7 r1.5 r8.7 r3.6 r4.7 r6.8 r3.0 r2.2 r2.6 r5.1 X r21.6 r40.7 r7.7 r1.7 r.6 r5.4 r1.2 r4.8 r.4 r5.2 r.7 r1.4 r1.6 X .7 .7 1.2 r8.0 3.3 4.6 6.6 2.7 2.2 2.3 5.0 2.3 3.1 1.9 3.8 .9 6.6 r5.5 2.6 1.5 1.8 2.4 2.5 4.6 r11.2 2.2 386 205 579 209 481 739 689 562 773 452 100 016 079 608 176 848 r422 r660 r561 r14 506 r5 226 r3 015 r13 427 r6 160 r1 835 r36 048 615 063 577 648 640 464 504 370 948 337 194 654 284 337 821 135 209 376 313 229 918 824 360 361 030 021 1.1 .5 1.1 2.4 3.4 1.6 r4.1 r1.1 r6.4 r5.3 r2.4 1.7 r1.9 2.3 2.5 r4.6 r11.0 r2.0 .5 .1 .2 .2 r4.7 r1.7 r1.0 r4.4 r2.0 .6 r11.7 4231, Motor vehicle and motor vehicle parts and supplies merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 251 946 460 r43 r13 r2 X r2.2 X r17.3 r31.1 r6.3 r1.4 X r2.2 r2.3 r9.1 r9.1 690 571 755 r591 r136 r209 r2 523 r441 r1 589 r502 r5 r265 r176 r949 r525 r65 r206 r213 r668 r449 968 r1 669 853 771 r1 r7 392 985 017 889 563 602 509 623 767 178 S 496 707 130 459 709 561 382 861 679 689 010 284 S S 444 r10.4 r11.5 r12.9 r17.0 r5.2 r5.8 r5.0 4.2 4.4 3.0 r10.5 r5.4 r7.8 r3.8 r3.1 r7.6 r7.5 r6.0 r6.8 S 2.3 6.3 3.6 S S r3.7 .3 .5 r5.8 1.0 r3.6 r1.1 S r13.7 r.6 r.4 r2.2 r1.2 r.2 r.5 r.5 r3.8 1.5 r1.0 r4.2 S S r17.8 r14.2 r17.1 r4.2 r4.6 r5.8 r3.2 r5.6 r5.8 S r10.6 r4.1 r7.5 r4.3 r3.9 r5.8 5.8 6.4 4.2 S S r3.9 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 1 Table 1. Sales and Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 42, WHOLESALE TRADE2 Con. 423, Durable goods merchant wholesalers Con. 4232, Furniture and home furnishings merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 53 483 947 r14 r5 X r1.9 X r27.6 r38.5 r6.7 r3.4 r.4 r5.4 X r1.9 778 691 r985 r497 r53 r804 r140 r771 r134 r75 r356 r89 r82 r193 r19 r19 r16 r982 r230 r187 r467 r589 r1 825 990 449 927 337 136 S 292 043 316 632 385 790 453 829 S 127 575 645 393 134 888 536 966 307 S 659 r12.4 r5.3 r14.5 r4.5 r4.4 r7.8 r9.0 r6.3 2.7 3.1 S r11.8 2.5 3.1 5.4 S S r12.9 r5.2 r.9 r2.4 .9 .5 r6.6 r6.3 r5.3 4.3 4.5 9.2 5.2 4.0 S 3.9 r9.2 r13.9 r7.5 4.1 r6.3 r8.1 r8.9 r12.1 S r6.5 .6 r.6 S r1.3 .1 .1 .1 r6.6 r1.6 r1.3 r3.2 r4.0 S r12.4 4.5 S 4.2 r9.9 r13.9 7.0 3.9 r5.4 r8.2 r7.4 r11.6 S 5.7 4233, Lumber and other construction materials merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 95 090 891 r17 r7 r1 X r3.5 r5.6 r9.3 r8.3 X r18.3 r42.1 r7.2 X 3.5 2.9 3.3 9.3 7.7 r11.4 S 5.1 12.1 r10.5 r9.0 6.0 r6.0 6.7 S 3.2 S 13.2 11.6 5.0 3.4 r11.7 7.8 S r19.1 S 445 352 248 r403 r42 r72 r217 r291 r49 r159 r73 r95 r234 r11 r6 r834 r337 r187 r587 r130 r2 002 902 973 385 124 114 998 S 918 196 702 340 597 091 112 S 849 S 107 883 908 548 085 077 S 645 S 5.1 14.4 S r8.1 r10.4 r13.8 r10.6 r6.7 r5.8 r5.4 S 4.7 S r12.5 r11.3 r6.6 r4.8 r9.9 r10.3 S r19.4 S 2.3 .2 .4 S 1.2 r11.5 r1.7 r.3 r.9 .4 .5 S r1.3 S .1 – r4.8 r1.9 1.1 3.4 S .7 S 4234, Professional and commercial equipment and supplies merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 272 461 117 r58 r26 r4 r1 X r2.6 X r21.4 r46.1 r8.0 X 2.6 1.6 2.4 16.2 r10.4 r8.8 S r3.5 r4.6 5.6 r11.4 r8.7 7.7 5.8 8.9 2.9 S r18.1 r6.1 2.7 r4.6 7.1 6.5 r20.7 S r3.9 191 849 653 189 r384 r261 r377 r2 126 r467 r217 r2 466 r523 r278 r1 242 r1 236 r171 r57 r751 r413 r2 584 823 108 877 r2 r1 r5 744 712 103 366 080 951 S 317 717 583 621 650 395 864 076 001 S 637 618 595 163 993 403 366 S 811 r16.9 r12.2 r8.6 r3.4 3.1 3.6 S 4.5 r4.8 r11.0 r9.3 9.4 r5.4 r12.0 r3.7 S r17.7 r5.2 4.3 r5.4 r7.6 6.5 r17.7 S r5.6 2.0 .7 r.5 S .6 r3.7 .8 .4 r4.2 .9 .5 2.1 2.1 S r.3 .1 r4.4 r1.3 .7 r4.9 r1.9 S r10.1 2 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 1. Sales and Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 42, WHOLESALE TRADE2 Con. 423, Durable goods merchant wholesalers Con. 4235, Metal and mineral (except petroleum) merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 81 746 230 S S S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S S S 4236, Electrical goods merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 222 958 123 r48 r20 r3 X r2.1 X r21.8 r42.0 r7.6 X 2.1 1.1 2.3 r8.4 4.9 r6.8 r8.7 r3.4 5.4 r3.7 r16.5 2.9 r12.8 r4.5 5.3 2.5 6.4 13.5 8.2 r4.3 7.7 6.6 r6.1 6.4 S 6.8 202 179 108 121 514 137 166 108 133 640 805 555 158 010 835 746 251 849 776 626 331 871 306 441 S r5 030 942 691 466 699 r695 r340 r205 r1 983 r360 r2 320 r319 r121 r3 932 r402 r251 r550 r767 r126 r75 r96 r2 375 r619 r419 r1 943 r1 306 r16.9 r12.6 r5.0 r8.4 r4.7 r7.7 r7.6 r3.8 r5.8 r3.4 2.3 2.2 3.0 5.1 4.4 r6.4 r14.7 r8.4 r6.5 r6.4 r5.7 r6.8 r9.1 5.0 S 1.4 .7 .4 r4.1 .7 r4.8 r.7 r.3 r8.1 .8 .5 r1.1 1.6 r.3 .2 .2 4.9 1.3 r.9 r4.0 r2.7 S r10.3 4237, Hardware and plumbing and heating equipment and supplies merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 70 431 056 r16 r7 r1 X r2.4 X r23.8 r46.8 r8.6 r1.2 r.6 r1.0 r5.2 r1.0 X 2.4 r1.7 r2.2 15.0 5.6 r10.2 S r3.6 4.6 3.6 10.9 r8.1 r6.5 r6.7 r13.8 5.1 r15.0 r6.9 r9.3 3.1 r4.1 r5.2 2.8 S S S 780 858 441 r194 r71 r104 r174 r875 r161 r51 r305 r58 r94 r72 r285 r14 r23 r22 r984 r267 r195 r503 912 626 335 747 722 933 S 743 485 275 475 340 845 547 368 775 198 216 409 535 799 696 680 S S S r17.9 r6.5 r10.9 3.1 3.0 .4 S S r4.5 r5.1 r5.3 r9.4 7.0 4.5 6.6 r12.5 r5.6 14.3 r7.6 r8.2 r3.7 r4.5 r6.4 r3.0 S S S r1.8 r.4 r.6 r1.7 .3 .4 .1 .1 .1 r5.9 r1.6 r1.2 r3.0 S S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 3 Table 1. Sales and Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 42, WHOLESALE TRADE2 Con. 423, Durable goods merchant wholesalers Con. 4238, Machinery, equipment, and supplies merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 227 758 197 r60 r26 r5 X r1.7 X r26.4 r44.2 r9.0 X 1.7 1.0 2.2 r15.7 4.8 5.4 r11.0 r5.9 4.3 3.2 9.6 r4.3 r8.0 4.5 r11.8 2.0 11.7 10.2 11.0 r4.4 4.1 5.4 4.5 5.1 r17.2 5.2 208 636 404 r683 r285 r270 r4 352 r675 r1 826 r710 r164 r931 r304 r361 r442 r1 075 r51 r99 r74 r2 801 r1 398 r704 r2 957 r1 303 r124 r6 566 276 642 813 447 447 207 951 940 847 540 307 504 792 354 581 864 687 224 006 809 602 353 117 363 046 831 r16.2 r5.2 r5.8 r11.6 r6.3 r4.4 r3.5 r11.2 r7.9 1.8 3.0 4.3 5.3 r12.3 r2.3 r12.3 r11.3 r10.1 r4.0 4.5 5.1 4.8 4.8 r16.6 r5.2 1.1 r.5 r.4 r7.2 r1.1 r3.0 r1.2 .3 r1.5 .5 .6 .7 r1.8 .1 .2 .1 r4.7 r2.3 r1.2 r4.9 r2.2 .2 r10.9 4239, Miscellaneous durable goods merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 145 625 888 r32 r10 r2 X r2.8 r3.6 r4.2 r7.8 r8.3 X r22.0 r33.6 r6.3 X r2.8 r2.1 r2.9 081 813 773 000 014 785 S r109 349 r228 804 r2 177 338 r625 171 r2 245 385 r539 949 r229 367 r1 790 948 r291 621 r203 178 r458 028 r342 763 S r40 029 r49 336 r1 655 133 r637 676 r276 865 r1 531 731 r713 271 S r3 870 085 S r13.5 r12.0 r5.5 r9.2 r10.9 r9.3 r6.8 r15.2 r6.8 r.7 S .3 r7.0 r1.7 r.7 r5.6 r.9 r1.4 r1.1 1.9 7.1 .6 4.2 S r14.7 r8.8 r6.4 r3.3 r5.9 8.7 r10.1 S r7.1 r5.2 r2.0 r.9 r4.8 r2.2 r12.1 r.2 S .1 S S 8.4 7.2 r13.2 r9.2 6.2 r7.6 r11.5 8.8 r6.8 r6.9 r12.9 3.9 S 14.3 r8.9 r6.3 r3.5 5.1 r7.6 r9.5 S r7.1 424, Nondurable goods merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 1 414 026 707 r200 r77 r15 r2 X r1.0 X r14.2 r38.8 r7.5 X 1.0 .8 1.1 r4.3 2.1 5.8 r5.2 2.5 r3.5 1.8 12.0 r5.5 r3.1 2.7 r2.5 .8 r5.3 r5.2 3.1 2.7 r1.5 r8.5 2.6 r6.0 r14.1 r3.1 142 653 042 259 r616 r3 317 r8 565 r3 650 r12 502 r3 223 r953 r5 936 r1 307 r921 r2 039 r2 247 r136 r317 r341 r10 219 r3 623 r5 654 r9 507 r4 607 r1 880 r23 615 288 936 293 369 247 669 614 397 377 698 820 622 771 363 591 430 665 397 668 227 174 521 832 690 720 198 r11.5 r3.6 r3.4 r3.0 r5.3 r5.5 r2.9 r1.6 r8.5 r4.3 r2.1 r6.2 r4.7 r2.9 r3.8 r1.7 1.1 1.4 r1.7 r4.3 r1.8 1.1 .3 5.8 .9 2.9 r6.4 r13.6 r3.8 2.6 6.2 1.6 r.5 r3.0 .7 r.5 r1.0 r1.1 .1 .2 .2 r5.1 r1.8 r2.8 r4.8 r2.3 .9 r11.8 4 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 1. Sales and Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 42, WHOLESALE TRADE2 Con. 424, Nondurable goods merchant wholesalers Con. 4241, Paper and paper product merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 72 645 541 r16 r7 r1 X r2.1 r4.4 r8.2 r3.8 X r22.7 r48.2 r7.4 X r2.1 472 933 211 r114 r52 r179 r898 r216 r175 r50 r75 r86 r213 r14 r20 r9 r917 r196 r208 r610 r234 r1 902 973 993 303 617 757 S S 850 624 781 S 053 891 611 134 825 920 028 720 919 816 775 864 444 S 754 2.4 r5.3 r5.1 r6.2 r6.9 r4.7 r7.8 S S S 6.3 3.2 r16.3 r12.8 r19.5 r5.7 r4.7 r8.3 r5.1 r11.2 S r8.2 .7 .3 S S 1.1 5.5 1.3 S 1.1 .3 .5 .5 1.3 .1 .1 .1 r5.6 1.2 1.3 3.7 1.4 S r11.6 r7.7 r4.5 2.0 3.5 S S 4.7 3.9 5.8 S 7.1 5.0 r6.7 7.1 r3.6 r17.1 r13.8 r19.8 r5.5 r4.5 8.8 4.7 r12.4 S r6.6 4242, Drugs and druggists’ sundries wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 245 625 228 r22 r7 r1 X r5.5 r4.2 r4.8 r6.3 r6.3 X r34.6 r6.1 r1.6 r.3 r1.0 r4.1 r7.4 r1.0 r.4 r5.7 r1.3 r3.0 r1.4 r9.2 X r5.5 r4.1 r4.6 r7.1 r8.2 595 821 373 r368 r67 r221 r919 r230 r84 r288 r103 r686 r310 r36 r713 r282 r184 r1 663 283 r1 r1 133 069 r3 764 953 248 666 055 301 103 S 062 343 570 048 184 254 300 590 S 898 S 095 470 514 003 S S 744 r17.1 r8.6 r6.4 r6.3 r10.2 r8.8 r5.7 r7.4 S S S r12.4 r19.3 r7.5 r15.0 r5.5 r4.3 r8.8 .5 S r12.7 r13.5 r4.7 r15.0 r3.6 r3.8 r7.8 r6.8 r5.1 r5.2 r5.8 S r.2 S S S r6.4 r5.4 r4.1 r6.3 S S r15.4 S r3.2 r1.3 r.8 r5.0 S S r13.6 r10.3 S S 4243, Apparel, piece goods, and notions merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 105 803 333 r27 r9 r1 X r1.9 X r25.9 r34.6 r5.3 r1.5 r.3 r.7 r6.7 r6.0 X 1.9 1.8 2.1 11.7 r7.3 r7.2 12.0 r7.8 7.8 5.5 S r6.2 r13.4 6.2 r5.4 r2.8 r17.8 8.9 10.5 4.9 r3.1 11.9 r3.2 4.7 S S 373 471 455 r397 r74 r181 r1 845 r250 r1 645 r170 r2 r212 r146 r251 r374 r19 r35 r35 r381 r244 r739 043 r1 478 r1 200 834 833 490 143 488 411 366 778 782 579 S 867 816 968 266 035 496 309 318 661 153 298 370 207 S S r13.4 r7.3 r8.3 r11.8 r8.9 r4.4 2.2 2.6 8.4 .9 S r6.3 14.4 r6.5 r6.3 2.5 r19.4 r8.9 r10.2 5.0 r3.7 r11.4 r3.4 r5.6 S S .6 S r7.5 r.8 .5 r.9 r1.4 .1 .1 .1 r5.4 r1.4 .9 r2.7 r4.4 S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 5 Table 1. Sales and Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 42, WHOLESALE TRADE2 Con. 424, Nondurable goods merchant wholesalers Con. 4244, Grocery and related product merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 385 881 348 r53 r22 r4 X r2.5 r2.7 r13.1 r4.4 r11.0 r11.7 r6.9 r7.4 r5.9 r9.6 X r14.0 r41.0 r8.9 r.9 r.3 r2.7 r3.9 r6.1 X r2.4 854 084 806 r477 r140 r1 477 r2 081 r1 665 r3 289 r1 154 r100 r683 r189 r234 r236 r481 r22 r41 r83 r3 392 r1 100 r1 368 r2 178 r917 864 552 586 512 815 619 256 958 143 676 008 341 851 593 226 670 006 045 624 613 788 592 985 669 S S 2.5 3.1 2.1 .2 8.9 r5.3 r9.1 r10.7 r2.9 r19.0 r6.8 r6.6 r5.8 r4.2 r8.9 r2.8 r14.8 S S r1.3 .4 .4 .4 .9 – .1 r.2 6.3 r2.0 r2.5 r4.0 1.7 S S 1.4 r2.5 12.4 r3.5 r10.7 10.7 r5.6 r7.5 r5.2 r9.6 r9.0 r6.5 r7.6 r10.8 1.6 r22.9 7.0 6.2 4.1 3.1 r8.2 2.7 16.4 S S 4245, Farm product raw material merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 103 402 280 r7 r2 X r5.6 r6.0 r6.0 X r31.6 r7.3 r7.5 X 5.6 r3.4 r4.4 S S r13.2 S r4.0 r14.4 r6.4 r10.2 r11.3 S r15.1 S r4.2 r18.4 r15.3 r14.0 r10.0 r6.8 8.0 r3.9 S S r7.7 758 894 454 953 r568 546 S S r123 439 S r352 229 r838 174 r321 512 r7 713 r41 419 S r42 286 S r68 819 r1 800 r6 805 r5 927 r232 737 r213 423 r151 107 r683 862 S S r596 597 r19.7 r4.5 r15.6 r7.6 r9.2 r12.2 S S r1.6 S S S r4.5 r10.8 r4.1 r.5 r.5 r.9 r.1 r.1 S .1 S S S r11.6 S r4.7 r18.0 r15.6 r13.3 r8.5 r5.7 r6.8 r5.1 S S r8.9 – r3.0 r2.8 r1.9 r8.8 r7.7 S S 4246, Chemical and allied products merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 67 721 393 r16 r6 r1 X r2.5 r2.4 r2.4 r5.2 r17.0 r16.0 r4.6 r11.2 r5.9 r15.7 r19.0 r9.0 r18.6 r13.5 r9.0 r8.5 r6.2 r5.6 r8.7 X r24.0 r38.5 r8.4 X 2.5 r2.6 3.1 S r5.3 r15.3 r14.2 r3.8 9.4 r6.5 r12.5 15.6 r7.6 7.2 r16.0 3.7 r13.8 r10.5 r7.2 r5.8 4.4 r8.8 r3.4 S S r8.5 245 307 247 864 358 006 S r67 693 r319 384 r977 537 r251 531 r907 230 r272 037 r29 841 r178 639 r119 715 r100 903 r172 768 r231 652 r14 016 r28 460 r15 711 r676 961 r371 014 r211 156 r768 145 S S r2 307 103 S r2.0 r6.0 r1.5 r5.6 r1.7 r1.1 S .4 .2 .7 7.1 3.6 r.6 r1.1 r1.4 r.2 r4.2 r2.3 r4.7 .1 .1 1.3 S S 3.6 S S r9.6 r14.2 6 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 1. Sales and Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 42, WHOLESALE TRADE2 Con. 424, Nondurable goods merchant wholesalers Con. 4247, Petroleum and petroleum products merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 192 666 241 r9 r3 X r2.8 r4.5 r10.5 r4.4 r19.2 r6.1 r5.7 r6.7 r9.1 r5.6 X r36.9 r6.2 r1.4 r.5 r5.0 X 2.8 2.6 r3.6 r11.8 r4.3 r21.9 S r6.1 r5.8 r6.3 r9.5 r6.0 4.3 r5.6 r4.3 3.2 r18.4 r6.5 r12.0 r7.2 3.1 r7.1 3.3 S r17.9 S 695 573 r602 r139 r45 r22 r167 r617 r267 r11 r72 r90 r53 r77 r111 r12 r19 r39 r621 r311 r231 r812 r36 737 252 876 596 406 399 S 504 872 326 350 423 921 977 550 448 254 756 729 751 517 422 696 S 576 S 4.4 S r1.7 r6.4 r2.8 .2 S 4.6 r5.3 r5.0 r5.1 r18.2 r7.1 r11.6 6.2 r2.7 r8.4 r4.8 S r16.5 S r1.1 r.1 r.4 r6.4 r3.2 r2.4 r8.4 r.4 r.9 r.6 r.8 .1 .7 .2 S S 4248, Beer, wine, and distilled alcoholic beverage merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 79 189 234 r15 r7 r1 X r1.5 X r20.2 r44.1 r9.0 X 1.5 1.7 3.3 11.7 4.4 14.5 r12.8 r4.4 7.0 5.1 4.3 16.7 10.1 5.2 10.0 2.5 11.0 r6.4 13.9 r5.4 5.9 11.7 6.4 S S 6.6 089 840 241 370 569 479 103 286 672 304 434 275 282 148 278 344 649 609 801 585 242 092 019 S S r1 768 365 961 037 439 r69 r48 r224 r311 r168 r630 r231 r83 r1 050 r103 r61 r133 r133 r16 r12 r10 r674 r292 r599 r704 r11.8 r4.7 r13.9 r11.3 r4.4 r6.7 r4.9 r4.3 2.2 3.6 r1.4 r1.9 r4.0 .4 .3 1.1 1.4 .5 18.3 r10.9 5.4 r10.6 3.1 r9.9 r6.9 r13.1 5.7 r6.4 r11.4 6.1 S S r6.7 r6.6 .6 .4 .8 .8 .1 .1 .1 4.2 1.8 r3.8 4.4 S S r11.1 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 7 Table 1. Sales and Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 42, WHOLESALE TRADE2 Con. 424, Nondurable goods merchant wholesalers Con. 4249, Miscellaneous nondurable goods merchant wholesalers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 1For data 2Includes 161 092 109 r30 r11 r2 X r3.5 r3.4 r4.4 X r18.7 r36.5 r7.4 X 3.2 2.4 3.2 r11.9 4.8 13.3 S S r11.9 4.8 r10.4 r12.6 r6.5 r8.2 r9.7 r3.6 r12.0 15.0 r10.6 9.2 r4.0 17.1 r10.3 r9.2 S r5.5 183 027 226 r457 r87 r451 r2 011 r359 r157 r408 r182 r102 r274 r322 r15 r116 r95 r1 510 r473 r2 455 r1 876 r513 r3 118 825 697 998 637 818 837 S S 818 139 580 556 651 624 492 045 363 488 138 905 751 565 888 092 S 612 r11.9 r5.7 r13.5 r1.5 1.5 .3 S S r13.9 r6.0 r11.7 r15.9 S S r6.7 r1.2 5.6 r9.5 r10.0 4.4 r9.8 r16.1 r10.5 r7.5 r4.5 r19.0 r10.7 r9.3 S r6.7 .5 1.4 r.6 r.3 r.9 1.1 .1 r.4 .3 r5.0 r1.6 r8.1 r6.2 r1.7 S r10.3 amounts presented for total operating expenses, the percentage represents total operating expenses as a percent of sales. only merchant wholesalers other than manufacturers’ sales branches and offices. Note 1: Detail may not add to total because of rounding. Note 2: NAICS 4251, Wholesale Electronic Markets, Agents and Brokers is out of scope. Sources: 2002 Business Expenses Survey and 2002 Economic Census. 8 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 2. Selected Detailed Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 42, WHOLESALE TRADE1 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r507 r24 r19 r5 r6 r2 r4 r7 r4 r1 r7 r1 r5 528 903 725 456 041 212 684 244 676 034 175 314 500 720 212 610 783 r818 767 332 992 443 r.4 1.8 1.9 2.9 r1.6 1.5 1.8 r2.3 r2.2 r4.3 r2.5 r3.3 r.8 095 564 331 886 763 679 .8 423, Durable goods merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r307 r14 r11 r2 r3 r1 r2 r3 r2 386 615 506 229 785 716 720 513 452 337 170 751 281 586 562 370 356 179 472 719 848 135 066 884 069 r.7 1.7 2.1 3.7 r2.6 3.2 3.0 r3.0 r3.5 r6.1 r3.9 r1.1 r4.8 r1.0 r820 r385 r964 r4 r3 4231, Motor vehicle and motor vehicle parts and supplies merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r43 r1 r1 690 392 669 679 342 504 r327 174 r502 r182 r319 r441 r303 r97 r40 r525 r95 r430 r2.2 r10.7 r5.0 r7.0 6.3 5.7 178 400 777 623 572 833 218 709 465 244 8.0 r5.2 r5.7 r7.0 r5.4 9.3 r14.7 r4.1 4232, Furniture and home furnishings merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r14 778 990 r982 r853 r129 r134 r51 r83 r140 r98 r23 r18 r193 r20 r173 r1.9 r4.6 r7.8 134 108 025 632 431 201 043 251 653 139 127 054 072 4.1 9.5 7.0 10.2 r4.5 r5.3 r8.3 r7.2 r7.4 r4.1 3.9 4233, Lumber and other construction materials merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r17 445 902 r834 r628 r206 r291 r75 r216 r217 r119 r63 r34 r234 r39 r194 r3.5 r6.6 908 151 757 702 181 522 918 726 934 259 849 961 887 5.7 11.9 r13.8 r6.4 r17.3 r8.1 r8.8 r12.6 r13.1 r9.6 r5.8 4.7 4234, Professional and commercial equipment and supplies merchant wholesalers See footnotes at end of table. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 9 Table 2. Selected Detailed Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 42, WHOLESALE TRADE1 Con. 423, Durable goods merchant wholesalers Con. 4234, Professional and commercial equipment and supplies merchant wholesalers Con. Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r1 r58 r2 r2 191 744 584 595 037 808 r546 787 r467 r174 r292 r377 r295 r47 r34 r2.6 r5.2 r4.8 r6.1 r3.4 r4.2 r8.4 r3.7 r8.2 r5.2 4.3 4.6 5.9 583 734 849 317 595 671 051 r11.8 236 001 r347 278 r888 723 4235, Metal and mineral (except petroleum) merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 4236, Electrical goods merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r48 r2 r2 691 202 375 626 127 849 r247 777 r319 r155 r164 r360 r254 r59 r45 r767 r141 r626 r2.1 5.0 6.0 6.3 r3.4 r5.9 r3.5 r3.8 r3.6 r10.0 r4.6 r5.9 r4.8 640 267 373 108 750 385 972 746 685 061 4.4 4237, Hardware and plumbing and heating equipment and supplies merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r16 780 912 r984 r815 r169 r161 r73 r87 r174 r118 r32 r23 r285 r42 r242 r2.4 r3.7 r4.1 535 267 268 275 390 885 743 618 153 973 775 799 976 5.5 r5.3 r7.9 r4.7 r4.5 r4.8 r9.3 r5.9 r5.6 r6.9 r5.5 4238, Machinery, equipment, and supplies merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. r1 r60 r2 r2 208 276 801 809 249 839 r551 969 r710 r285 r425 r675 r446 r148 r81 r1.7 4.5 4.8 11.4 r3.5 r5.3 r6.3 r9.0 r6.9 r8.0 r2.3 r4.7 r2.6 540 505 035 940 309 172 459 6.4 r170 r905 075 864 657 207 10 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 2. Selected Detailed Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 42, WHOLESALE TRADE1 Con. 423, Durable goods merchant wholesalers Con. 4239, Miscellaneous durable goods merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r32 r1 r1 081 813 655 133 260 837 r394 295 r539 r98 r440 r625 r316 r236 r73 r342 r54 r287 r2.8 r6.4 7.5 10.5 r9.2 r10.0 949 964 985 171 047 059 066 763 823 940 10.7 r12.0 r9.6 r14.0 18.1 r4.3 4.2 7.7 424, Nondurable goods merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r200 r10 r7 r2 r3 r1 r2 r3 r2 142 288 219 227 255 495 963 731 223 698 004 563 219 135 650 254 r963 r432 r367 r1.0 2.9 3.6 4.0 r1.7 r2.7 1.8 r2.9 r3.1 r4.1 r3.8 397 153 520 724 r2 r1 247 430 820 879 609 r1.1 .9 2.3 4241, Paper and paper product merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r16 472 973 r917 r797 r120 r216 r71 r145 r179 r129 r34 r15 r213 r36 r176 r2.1 r5.7 r6.4 r7.1 r6.2 r7.1 919 054 865 781 364 417 850 565 590 696 825 840 986 7.1 r5.3 r5.2 r9.9 r11.0 r4.8 r3.3 3.2 4242, Drugs and druggists’ sundries wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r22 595 764 r713 r577 r135 r230 r74 r155 r5.5 r6.4 r7.6 r5.5 r6.3 r6.2 r7.5 095 315 780 343 623 720 S S S r14 440 r310 r41 r268 S S S r12.9 r4.3 r11.5 r3.8 590 764 826 4243, Apparel, piece goods, and notions merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. r27 r1 r1 373 834 478 661 384 236 r94 425 r170 r85 r84 r250 r184 r46 r20 r374 r60 r313 r1.9 r13.4 r4.4 r8.3 5.0 5.1 579 737 842 778 101 227 450 035 696 338 4.2 8.4 r7.3 r16.3 r15.8 r6.5 r2.8 2.5 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 11 Table 2. Selected Detailed Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 42, WHOLESALE TRADE1 Con. 424, Nondurable goods merchant wholesalers Con. 4244, Grocery and related product merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r53 r3 r1 r1 r1 854 864 392 613 933 126 459 487 r359 r795 r2.5 r5.8 r6.1 r7.6 r5.9 r7.7 154 676 023 654 958 021 714 223 670 165 506 6.2 r6.9 r7.0 r9.2 r6.8 r2.9 r5.0 r3.2 r1 665 r954 r468 r243 r481 r66 r415 4245, Farm product raw material merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r7 758 894 r232 r119 r113 r321 r92 r229 r352 r208 r120 r23 r68 r10 r57 r5.6 r8.5 r13.2 r10.5 r7.6 r6.2 r8.9 r4.5 r5.1 r6.0 r4.7 r7.7 r4.9 737 576 161 512 484 029 229 383 486 360 819 959 860 r18.3 4246, Chemical and allied products merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r16 245 307 r676 r466 r210 r272 r70 r201 r251 r123 r94 r33 r231 r60 r170 r2.5 r6.2 r9.4 r5.9 961 784 177 037 836 201 531 354 602 574 652 870 782 7.0 r14.1 r5.7 r4.6 r5.5 r5.7 r7.1 r6.2 r4.1 3.6 4247, Petroleum and petroleum products merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r9 695 737 r621 r430 r267 r68 r198 r167 r103 r41 r22 r111 r11 r100 r2.8 751 591 S 326 377 949 504 371 445 688 448 035 414 6.2 6.2 S r6.7 r8.1 r6.1 r5.2 7.4 r15.2 r10.6 r5.1 r5.2 r5.7 4248, Beer, wine, and distilled alcoholic beverage merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. r15 961 089 r674 r437 r236 r231 r70 r160 r168 r119 r34 r13 r133 r20 r113 r1.5 585 833 752 304 371 933 286 915 633 739 344 027 317 5.7 5.8 10.9 r4.9 8.7 5.3 r4.4 r4.5 r13.9 r8.8 r9.3 r3.7 3.1 12 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 2. Selected Detailed Operating Expenses for NAICS (2002) Sector 42 (Part) by Kind of Business: 2002 Con. [Data are shown only for establishments with payroll and include enterprise support locations. Data in this table represent merchant wholesale except manufacturing sales branches and offices. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 42, WHOLESALE TRADE1 Con. 424, Nondurable goods merchant wholesalers Con. 4249, Miscellaneous nondurable goods merchant wholesalers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 1Includes r30 r1 r1 183 825 510 905 108 980 925 139 749 390 r3.5 r7.5 r10.1 r9.7 r6.0 r9.4 r401 r359 r111 r247 6.3 r5.3 r9.1 S r250 403 S r45 555 r322 r59 r262 S S 045 464 581 r10.2 r4.1 4.4 only merchant wholesalers other than manufacturers’ sales branches and offices. Note 1: Detail may not add to total because of rounding. Note 2: NAICS 4251, Wholesale Electronic Markets, Agents and Brokers is out of scope. Sources: 2002 Business Expenses Survey and 2002 Economic Census. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 13 Table 3. Sales and Operating Expenses for NAICS (2002) Sectors 44 45 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 44 45, RETAIL TRADE Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 3 134 317 733 r789 r335 r58 r8 r2 r3 r29 r21 r18 r13 r4 r40 r2 r2 r7 r7 X r.2 X r25.2 r42.4 r7.4 r1.1 X .2 .3 .4 r3.5 1.9 1.3 r2.6 .7 1.4 .9 r2.0 .9 1.5 1.2 1.5 .5 r3.8 r18.0 1.9 r.4 .6 .7 .5 6.0 r4.5 S 978 107 799 691 337 540 181 222 273 652 949 188 763 915 438 961 r576 r1 223 r2 004 r70 633 r12 823 r15 466 r42 796 r5 572 r1 693 386 743 192 873 968 986 833 873 874 636 886 442 425 113 669 665 460 968 436 490 749 090 256 213 217 S r3.5 .4 .4 r2.7 r.7 2.0 1.4 r2.0 r1.4 1.4 .9 .8 r3.7 r2.7 r2.3 r1.7 r.6 r5.1 .3 .4 1.2 1.5 .6 r3.9 r18.0 r1.9 .4 r.7 .7 .6 r6.0 r4.4 S .3 .4 .9 1.0 .1 .2 r.3 r8.9 1.6 r2.0 r5.4 r.7 .2 S 441, Motor vehicle and parts dealers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 820 269 631 r130 r62 r8 X r.8 X r15.9 r48.2 r6.5 X .8 .9 .9 5.8 2.5 11.5 r5.0 1.1 4.0 3.6 3.0 1.6 3.5 2.6 6.3 1.7 r9.3 S 4.0 1.2 1.9 3.7 1.8 r14.4 r9.8 S 355 844 411 r824 r832 r35 r9 155 r2 058 r993 r1 528 r258 r9 116 r512 r541 r764 r1 497 r127 r7 r2 r2 r3 r834 948 680 322 311 r615 r244 911 037 015 047 353 774 121 856 552 140 968 582 618 905 776 343 796 S 637 850 893 763 306 037 330 S r12.0 r5.4 r1.3 r4.0 r3.4 r3.0 r1.6 r2.6 r5.8 r2.8 1.1 1.2 3.0 5.6 1.4 S r9.6 r3.9 1.5 2.2 r3.8 1.8 r14.8 r9.2 S .6 .6 – r7.0 r1.6 r.8 1.2 .2 r7.0 .4 .4 .6 1.1 .1 S .6 r6.1 r2.1 r1.8 2.5 .5 .2 S 442, Furniture and home furnishings stores Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 94 608 692 r38 r14 r2 r1 X .5 1.0 1.3 r10.3 r7.4 r3.8 r9.7 r2.2 r7.8 r2.4 r9.5 2.6 r5.7 6.0 S 2.1 r12.7 r9.8 r6.2 r1.5 r2.9 4.7 4.7 r12.2 S S X r40.9 r36.6 r5.7 r4.8 X .5 .9 1.1 10.3 7.2 3.7 r9.5 2.4 r7.5 2.6 9.1 2.6 5.8 5.9 S 2.0 12.5 9.8 6.4 1.4 2.9 4.7 4.6 11.9 S S 714 153 223 852 r107 r93 r1 103 r881 r1 258 r457 r159 r3 190 r114 r160 r427 r11 r31 r38 r624 r607 r278 r4 579 441 r1 408 554 485 491 800 561 942 288 334 468 675 466 018 822 S 999 843 708 287 427 085 614 595 316 S S r2.9 r2.3 r1.2 r8.2 .3 .2 3.3 .4 .3 .4 S 1.1 – .1 .1 r11.8 1.6 r1.6 r3.7 .7 S S 14 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 3. Sales and Operating Expenses for NAICS (2002) Sectors 44 45 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 44 45, RETAIL TRADE Con. 443, Electronics and appliance stores Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 83 896 811 r24 r10 r1 X r1.1 r1.6 r7.8 r8.9 r3.4 X r29.4 r41.7 r5.7 r.6 X 1.1 .9 1.3 r7.3 r8.2 3.7 r14.2 2.1 r2.9 1.8 r1.7 1.6 7.7 r3.5 r2.4 3.2 18.2 6.7 1.7 1.8 1.1 1.9 1.8 r15.4 S r2.3 651 605 970 094 751 866 361 809 233 789 012 898 020 292 548 598 944 748 056 286 201 538 110 061 S r2 929 906 632 267 407 r160 r86 r41 r611 r427 r500 r308 r285 r1 840 r90 r86 r300 r400 r18 r35 r41 r2 655 r393 r385 r1 229 r106 1.8 r14.5 r1.6 r3.0 r2.5 r2.0 .4 .2 1.7 1.4 r1.8 1.4 7.7 r3.6 r3.2 3.5 r17.8 r7.1 2.1 2.4 r1.0 1.7 2.0 r15.1 S r2.1 1.3 r1.2 r7.5 .4 .4 1.2 1.6 .1 .1 .2 r10.8 1.6 1.6 r5.0 r.4 S r11.9 444, Building material and garden equipment and supplies dealers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 248 886 961 r70 r30 r5 X r1.4 X r28.4 r43.1 r7.8 r1.0 X r1.4 806 548 503 r675 r1 r1 r1 r130 r244 r325 r880 r51 r91 r146 232 610 637 r3 r1 r3 783 773 r105 598 364 951 922 506 S S S S 113 713 507 591 398 915 S 601 808 646 333 384 374 S 595 929 S S r17.1 1.0 2.2 r17.0 .9 1.6 S S S S r7.4 r2.8 r4.9 2.9 4.1 r4.4 S 1.5 5.8 r5.8 r5.8 2.3 3.0 S 4.7 r12.4 S S S S S S 1.7 r2.3 .2 r2.3 .3 .5 S 1.2 .1 .1 .2 5.3 2.5 S r5.1 .1 S S S S S S 7.9 2.1 5.0 3.0 3.8 r5.1 S 1.5 6.0 6.0 4.6 2.6 2.6 S 3.3 r11.9 S S 445, Food and beverage stores Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 465 792 871 r128 r57 r15 X r.4 r.6 r6.8 r4.8 r.6 r7.4 r1.3 r1.8 r.9 r3.9 r2.4 X r27.7 r45.0 r11.9 X r.4 939 973 356 r767 r151 r1 447 r4 066 r6 256 r1 843 r3 369 r335 r3 901 r226 r414 r521 r605 r21 r72 r158 r9 416 r1 650 r2 333 r7 168 r285 r41 511 812 973 869 940 988 192 038 209 525 565 318 080 653 727 388 805 817 683 056 024 185 673 086 451 S .8 .9 6.1 6.0 1.4 r5.5 r4.5 r2.0 r1.3 1.4 r1.3 1.0 r9.2 r17.5 S .6 .1 1.1 r3.2 4.9 1.4 2.6 .3 3.0 .2 .3 .4 .5 – .1 .1 7.3 1.3 1.8 r5.6 .2 – S .7 .9 7.0 4.8 .6 r7.4 r1.2 1.9 .8 4.0 .9 2.2 6.2 5.9 r1.5 5.5 4.4 2.2 1.1 1.3 1.2 .9 9.3 r17.3 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 15 Table 3. Sales and Operating Expenses for NAICS (2002) Sectors 44 45 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 44 45, RETAIL TRADE Con. 446, Health and personal care stores Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 180 143 095 r48 r22 r3 X r1.2 r.6 X r27.1 r47.0 r6.5 X r1.4 r.6 745 899 178 r486 r164 058 r587 r531 r140 r206 r197 r509 r95 r77 r85 r704 r905 r191 r2 r2 058 r5 307 611 r2 352 587 999 746 034 S 404 S 672 713 739 750 848 719 S 190 053 237 192 960 868 814 486 997 S S r11.3 r5.9 r8.1 2.1 S S r5.0 r4.5 r12.4 5.3 r8.1 r5.5 S r3.6 r14.2 r17.0 r10.3 r2.8 r2.5 r2.5 r4.3 r14.3 S S 1.0 r.3 S r4.2 S r1.2 r1.1 .3 r4.2 r.4 .4 S 1.0 .2 .2 .2 r10.9 r1.4 r1.9 r5.4 .4 S S r10.8 r5.9 r7.9 r4.9 2.0 S S 4.3 r12.5 r5.2 r8.1 r5.6 S 3.5 r14.1 r17.0 r10.2 2.7 r2.3 r2.4 4.2 14.3 S S 447, Gasoline stations Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 250 769 856 r37 r13 r2 X r1.8 r3.5 r3.5 X r14.9 r37.3 r6.4 X r1.8 480 003 987 705 399 878 S r70 266 S r2 096 806 r1 890 742 r215 317 r1 243 590 r57 398 r427 110 r104 018 r176 680 r226 757 r343 293 r11 843 r18 143 r43 223 r3 344 201 r762 033 r979 367 r3 166 318 S S S S r6.8 S r10.6 r3.6 r11.6 r4.6 r3.2 3.5 7.2 3.8 r9.4 r2.3 r6.6 r8.2 r7.3 3.3 r4.3 r3.8 2.8 S S S S .2 S r5.6 r5.0 r.6 r3.3 r.2 r1.1 r.3 .5 r.6 .9 – – .1 r8.9 r2.0 r2.6 r8.4 S S S 2.6 2.7 S 6.4 S r11.1 2.6 r11.0 r4.1 r2.6 3.0 r6.5 3.3 r8.6 r2.4 6.5 r8.0 6.5 3.5 r3.1 3.3 r2.2 S S S 448, Clothing and clothing accessories stores Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 172 617 350 r66 r25 r3 X r.7 X r38.8 r38.5 r5.3 X .7 .5 .6 r9.1 2.3 1.3 r6.9 1.3 r3.3 .8 r2.9 r1.4 2.7 3.0 8.4 r1.5 r7.2 5.7 r2.5 .7 2.0 1.9 1.1 S r15.0 S 929 779 570 r603 r109 r332 r1 674 r1 678 r1 372 r905 r182 r3 611 r161 r237 r708 r665 r27 r50 r66 r12 157 r766 r1 461 r3 929 835 491 800 377 486 913 270 174 597 943 415 156 129 335 334 273 862 096 562 981 197 005 739 S r75 434 S r8.9 r2.4 r1.2 r6.7 r3.3 r1.1 r3.2 .8 .9 1.5 1.8 2.7 3.1 r8.7 1.5 r7.6 r5.7 2.3 1.0 r2.3 r1.8 1.5 S r14.7 S .9 .2 .5 r2.5 2.5 r2.1 r1.4 r.3 r5.4 .2 .4 r1.1 1.0 – .1 .1 r18.2 1.1 r2.2 r5.9 S .1 S 16 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 3. Sales and Operating Expenses for NAICS (2002) Sectors 44 45 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 44 45, RETAIL TRADE Con. 451, Sporting goods, hobby, book, and music stores Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 76 987 819 r28 r10 r1 X r1.0 X r37.2 r36.0 r5.5 X 1.0 1.1 1.5 S 4.9 S r6.1 1.1 2.6 2.0 r7.1 2.5 S 3.3 8.2 1.7 10.7 S r9.4 2.7 4.4 2.2 2.0 S S S 653 214 305 165 567 219 S r65 377 S r660 104 r700 033 r647 256 r354 372 r119 633 r1 283 061 S r166 690 r152 569 r341 000 r18 187 S r14 044 r4 474 034 r422 526 r1 102 873 r2 289 710 S S S 1.2 1.2 S r4.8 S r7.0 1.1 2.2 2.1 r6.6 2.5 S 3.3 r7.9 2.0 r11.0 S r9.3 2.6 4.6 r2.8 2.2 S S S S .2 S r2.3 2.4 r2.3 1.2 .4 r4.5 S .6 .5 1.2 .1 S – r15.6 r1.5 r3.8 r8.0 S S S 452, General merchandise stores Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 446 647 849 r104 r51 r9 r1 X .2 .2 .2 r1.2 r3.3 r.4 .6 .5 r2.2 .6 r7.9 .5 1.4 3.9 S .9 r2.4 r2.4 – .7 r.5 .2 .2 r13.4 .1 S X r23.3 r49.2 r8.8 X .2 .2 .2 r1.3 r3.2 .4 .6 .5 2.1 .5 r7.7 .6 1.2 3.9 S .8 r2.3 r2.4 .2 .6 .5 .3 .2 r13.4 r.2 S 210 288 158 109 r39 r488 r1 943 r3 107 r1 102 r1 772 r133 r5 079 r400 r61 r537 r52 r40 r267 r8 r1 r2 r8 789 273 708 202 r40 r17 485 362 652 337 410 568 280 606 956 710 450 353 594 932 S 802 435 631 518 782 875 754 538 161 429 S 1.1 – .5 r1.9 3.0 1.1 1.7 .1 4.9 .4 .1 S .5 r.1 – .3 r8.4 1.2 2.6 r7.9 – – S 453, Miscellaneous store retailers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses See footnotes at end of table. 104 162 014 r40 r14 r2 X .9 2.1 r2.6 r10.0 S r13.2 r7.1 r2.7 r2.2 r1.5 S r3.0 S 3.3 r12.8 2.1 S S S 2.2 r2.1 r5.4 6.1 r7.8 r10.0 S X r38.8 r36.7 r5.8 X .9 r1.5 2.0 10.6 S r12.2 7.0 r2.5 2.4 1.9 S r3.2 S 3.1 r12.4 r2.4 S S S 2.3 2.4 6.0 r5.9 7.6 r10.1 S 382 801 325 r541 r161 r971 r961 r530 r1 745 r1 861 r303 r374 r678 r5 r1 r806 r699 r270 r417 425 754 886 896 552 185 S 194 434 225 398 057 S 445 S 869 207 555 S S S 918 947 245 481 252 686 S 1.3 S .4 r4.3 2.4 r2.4 1.3 S r4.6 S r.8 .9 1.7 S S S r13.4 2.0 1.7 r4.3 r.7 1.0 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 17 Table 3. Sales and Operating Expenses for NAICS (2002) Sectors 44 45 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 44 45, RETAIL TRADE Con. 454, Nonstore retailers Sales Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Commissions paid Cost of contract work Other operating expenses 1For 189 534 784 r70 r20 r3 X r1.1 X r37.0 r28.9 r5.3 r1.1 r.3 r.7 r2.9 r10.8 r1.5 r3.9 r8.8 r.7 r.3 r1.9 r1.5 r.3 r.4 X 1.1 1.2 1.8 r7.0 r4.4 r9.9 r4.2 2.1 1.7 2.0 r2.4 r3.6 4.2 6.0 2.7 1.6 r6.6 16.7 r1.3 r2.6 r1.7 r3.5 1.3 S r4.5 S 127 257 694 r744 r213 r483 r2 024 r516 r7 559 r1 039 r2 767 r6 180 r475 r241 r1 328 r1 074 r94 r213 r263 r2 750 r965 r681 r4 092 766 577 728 745 675 196 218 253 237 617 380 712 679 301 458 622 366 740 655 612 724 519 705 S r520 258 S r10.0 r4.9 r2.6 r1.9 r7.0 r4.4 1.8 2.5 .7 2.5 r3.1 r2.9 3.6 6.1 2.7 1.9 r6.8 r17.4 r1.5 3.0 r2.2 r3.5 1.6 S r4.9 S .1 r3.9 r1.4 r1.0 r5.8 r.7 S S data amounts presented for total operating expenses, the percentage represents total operating expenses as a percent of sales. Note: Retail total may include data for kinds of business not shown. Sources: 2002 Business Expenses Survey and 2002 Economic Census. 18 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 4. Selected Detailed Operating Expenses for NAICS (2002) Sectors 44 45 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 44 45, RETAIL TRADE Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r789 r70 r66 r4 r13 r7 r6 r21 r16 r2 r2 r7 r1 r6 978 386 633 490 288 584 344 905 652 636 031 181 621 455 222 849 049 324 873 092 612 169 r.2 .4 .4 2.0 .9 1.1 1.1 r.7 .5 2.4 r3.7 r2.2 r.5 961 665 411 052 550 613 .6 441, Motor vehicle and parts dealers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r130 r7 r7 r1 355 911 948 850 273 468 r675 382 r933 r594 r.8 1.5 r1.3 7.2 r3.4 528 140 300 840 058 856 443 554 076 225 497 343 387 171 956 3.6 5.3 r1.3 r1.2 r4.4 r2.1 r3.5 r1.1 r2 r1 r328 r287 r325 r1 r1 1.4 442, Furniture and home furnishings stores Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r38 r4 r4 714 408 579 427 428 851 r150 577 r457 r311 r146 r881 r645 r101 r133 r427 r60 r367 .5 r1.5 r1.5 6.5 r2.4 468 056 412 288 623 676 988 999 055 944 2.9 3.6 r2.2 r4.6 r11.2 r4.4 r2.7 2.3 2.1 443, Electronics and appliance stores Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r24 r2 r2 632 651 655 286 415 657 r239 629 r308 r218 r90 r427 r362 r29 r35 r400 r115 r285 r1.1 2.4 2.2 10.6 r1.5 789 769 020 809 731 407 671 598 118 480 1.4 1.8 r18.6 r1.6 r.9 r4.5 r11.0 3.5 1.8 444, Building material and garden equipment and supplies dealers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r880 r122 r70 r3 r3 806 364 783 384 237 698 686 610 713 S 036 393 S S S S 601 358 S r1.4 r545 2.3 2.7 2.9 r2.8 r1 r1 S 4.2 S S S S r7.4 1.5 S 445, Food and beverage stores See footnotes at end of table. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 19 Table 4. Selected Detailed Operating Expenses for NAICS (2002) Sectors 44 45 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 44 45, RETAIL TRADE Con. 445, Food and beverage stores Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Con. r128 r9 r8 r3 r1 r1 r6 r5 939 511 416 056 774 447 r641 609 369 525 560 726 808 799 256 225 r431 r599 r605 r89 r515 r.4 r1.3 r1.3 r10.4 r.9 r1.7 .5 r1.3 r.8 r9.9 r5.9 r1.2 038 114 581 342 388 592 796 1.9 1.4 446, Health and personal care stores Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r48 r5 745 352 307 960 S S r531 r.6 r2.8 S S r4.5 713 S S S S r4.3 r739 S 631 S r77 851 190 S 976 S S r5.5 r3.6 r3.5 r509 r430 S 447, Gasoline stations Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r37 r3 r3 480 003 344 201 021 994 r322 207 243 590 S 901 890 742 483 551 753 438 293 221 072 r1.8 r6.3 r4.6 r4.3 3.3 3.5 r1 r722 r1 r1 S r105 r301 r343 r33 r310 r3.6 r2.6 r10.0 r10.9 r2.3 r12.9 r2.5 448, Clothing and clothing accessories stores Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r1 r1 r66 r12 r11 929 835 157 981 975 982 999 943 049 894 174 326 929 918 273 819 454 r.7 r181 r905 r648 r257 1.0 1.0 4.0 r1.1 1.6 2.0 r1.0 r9.4 678 395 r89 r192 r665 r106 r558 1.5 3.0 1.5 1.7 r2.9 451, Sporting goods, hobby, book, and music stores Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. r28 r4 r4 653 214 474 034 342 618 r131 416 r354 r216 r1.0 2.6 2.5 8.4 2.1 3.3 S 1.1 1.2 372 684 S 033 447 568 018 000 681 319 r700 r546 r81 r72 r341 r68 r272 r4.2 r4.2 2.0 2.9 2.2 20 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 4. Selected Detailed Operating Expenses for NAICS (2002) Sectors 44 45 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 44 45, RETAIL TRADE Con. 452, General merchandise stores Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r104 r8 r8 210 485 789 782 401 666 r388 116 772 710 112 722 988 107 606 677 861 100 645 802 908 894 .2 .7 .7 .8 .6 1.1 .6 .5 .5 r1 r1 r659 r3 r2 r205 r224 r537 r91 r445 r1.5 r1.2 r2.3 .9 1.0 453, Miscellaneous store retailers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r40 r5 382 886 425 918 S S r530 .9 2.2 S S r1.5 057 S S 225 375 804 045 555 S S S S r2.7 r2.2 r15.6 r4.5 r971 r712 r130 r128 r678 2.1 S S 454, Nonstore retailers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Note: Retail total may include data for kinds of business not shown. Sources: 2002 Business Expenses Survey and 2002 Economic Census. r1 r70 r2 127 766 750 612 S r567 240 r275 r764 r516 r391 r76 r48 r1.1 3.0 S 5.4 r3.9 r1 039 617 050 566 253 509 221 523 2.5 2.7 r2.6 r2.4 r6.2 r3.3 r250 r824 074 622 211 412 r5.9 r1.4 1.9 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 21 Table 5. Revenue and Operating Expenses for NAICS (1997) Sectors 48 49 (Part) by Kind of Business: 2002 [Data exclude enterprise support transportation and warehouses, but include central administrative offices and other types of enterprise support. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 484, TRUCK TRANSPORTATION Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 192 943 014 172 47 11 12 6 16 26 4 007 323 604 177 216 271 789 584 008 856 143 436 274 356 356 564 75 88 95 840 415 073 632 053 638 404 720 651 275 071 133 002 022 859 765 184 911 384 494 827 777 912 X 514 283 333 179 S X .4 1.0 1.2 3.8 3.2 4.9 2.1 1.1 2.8 1.8 12.4 4.1 2.4 3.3 4.2 .9 10.6 4.1 6.5 X 2.4 .8 1.2 1.8 S X 89.1 27.5 6.7 7.1 .1 .2 3.9 9.6 15.1 2.8 .1 .3 .2 .2 .8 .9 – .1 .1 X 5.1 4.3 1.8 5.6 S X .4 .8 1.1 3.8 3.1 4.8 2.0 1.0 2.8 1.7 12.2 4.1 2.4 3.0 3.9 .8 10.7 4.2 6.6 X 2.5 .9 1.2 1.7 S 1 1 8 7 3 9 4841, General freight trucking Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 135 782 123 119 32 8 7 4 11 20 3 229 387 498 576 158 36 511 902 410 034 48 219 181 423 587 483 081 996 974 573 349 670 527 004 221 994 S 277 314 148 562 328 X 503 401 652 054 S X .4 1.1 1.3 5.8 4.0 8.9 2.8 1.5 3.5 2.6 3.0 3.2 2.4 S 10.2 1.1 13.1 5.0 7.9 X 3.3 1.3 1.0 1.9 S X 87.8 27.2 7.1 6.4 .1 – 3.8 10.0 17.1 2.5 – .2 .2 S .4 .9 – .1 .1 X 5.5 4.1 2.0 5.7 S X .4 1.0 1.2 5.7 4.0 8.7 2.6 1.4 3.5 2.5 3.1 3.4 2.3 S 9.8 1.2 13.1 5.0 8.0 X 3.4 1.1 1.1 1.9 S 480 1 092 59 63 78 6 4 2 6 503 836 343 753 48411, General freight trucking, local Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 25 635 279 S 4 820 689 S S S S S S S S S S S S S S S S S X S S S S S X S 2.3 S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S 22 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 5. Revenue and Operating Expenses for NAICS (1997) Sectors 48 49 (Part) by Kind of Business: 2002 Con. [Data exclude enterprise support transportation and warehouses, but include central administrative offices and other types of enterprise support. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 484, TRUCK TRANSPORTATION Con. 4841, General freight trucking Con. 48412, General freight trucking, long distance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 110 146 844 99 27 7 5 3 9 18 2 206 566 544 472 108 24 679 583 549 277 34 180 135 108 397 868 49 55 67 096 728 996 643 143 899 552 812 713 494 910 969 534 707 026 230 796 784 491 288 506 678 606 X 583 210 837 301 S X .5 1.3 1.4 8.3 3.7 12.2 3.2 1.8 3.6 3.2 4.2 3.9 2.3 4.0 11.7 1.5 15.9 5.3 8.3 X 4.0 1.6 1.2 2.0 S X 90.1 27.8 7.6 5.5 .1 – 3.7 9.7 18.7 2.3 – .2 .1 .1 .4 .9 – .1 .1 X 5.1 3.8 2.0 5.7 S X .5 1.1 1.3 8.2 3.7 11.9 3.1 1.7 3.7 3.1 4.3 4.1 2.2 3.9 11.1 1.5 16.0 5.2 8.5 X 4.2 1.4 1.3 1.9 S 5 3 1 5 4842, Specialized freight trucking Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 57 160 891 52 14 3 4 777 936 105 601 57 234 2 277 630 051 921 639 655 302 498 S 332 495 855 544 190 421 107 181 678 215 583 X 011 882 S S S X .6 1.8 1.7 5.4 5.2 5.2 3.7 S 3.7 3.4 18.7 6.4 5.8 4.6 3.4 2.3 7.0 4.2 5.9 X 3.8 2.6 S S S X 92.3 28.3 5.9 8.7 .1 .4 4.3 S 10.6 3.5 .2 .4 .2 .3 1.7 .9 – – – X 4.4 4.9 S S S X .6 1.5 1.5 5.2 5.3 5.1 3.8 S 3.7 3.3 18.2 6.1 5.8 4.2 3.5 1.9 7.1 4.5 5.8 X 4.1 2.7 S S S 5 597 1 821 95 217 92 164 876 472 16 25 17 2 337 2 578 48421, Used household and office goods moving Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 12 948 061 12 378 321 3 766 298 708 052 1 205 122 21 275 227 222 252 882 451 566 2 147 697 225 667 16 183 140 830 29 938 49 119 S 126 848 11 551 8 667 11 756 X 629 587 461 459 113 601 323 000 S X 1.2 3.0 3.2 11.1 7.2 5.3 11.1 6.5 5.5 3.2 8.2 7.7 4.8 7.0 S 3.7 6.7 8.5 5.5 X 5.6 3.5 4.9 4.7 S X 95.6 30.4 5.7 9.7 .2 1.8 2.0 3.6 17.4 1.8 .1 1.1 .2 .4 S 1.0 .1 .1 .1 X 5.1 3.7 .9 2.6 S X 1.2 2.3 2.9 10.9 6.6 5.2 11.7 6.0 5.7 3.3 8.8 7.2 5.6 6.9 S 3.2 5.9 9.7 5.6 X 4.8 3.1 4.1 4.9 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 23 Table 5. Revenue and Operating Expenses for NAICS (1997) Sectors 48 49 (Part) by Kind of Business: 2002 Con. [Data exclude enterprise support transportation and warehouses, but include central administrative offices and other types of enterprise support. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 484, TRUCK TRANSPORTATION Con. 4842, Specialized freight trucking Con. 48422, Specialized freight (except used goods) trucking, local Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 24 464 058 6 124 1 225 S 694 S 858 S S S S S S S 401 S S S S S S S X 723 S S S S X S 3.1 S 8.5 S S S S S S S 5.3 S S S S S S S X 8.3 S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S 39 986 48423, Specialized freight (except used goods) trucking, long distance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 19 748 773 18 5 1 2 475 045 145 170 15 761 1 962 671 37 18 35 748 153 8 4 720 893 267 880 491 060 192 659 740 S 478 S 156 872 S 313 865 751 876 856 S 391 724 X 702 648 914 150 S X .8 3.0 2.8 6.9 9.9 S 4.6 S 9.1 5.7 S 19.4 5.3 9.9 3.2 2.8 S 6.3 18.7 X 8.0 7.8 4.2 3.6 S X 93.6 27.3 6.2 11.7 .1 S 4.1 S 10.6 3.6 S .2 .1 .2 4.1 .8 S – – X 3.9 4.8 1.5 4.8 S X .8 3.2 3.1 6.9 10.1 S 4.1 S 9.1 5.4 S 18.5 5.1 9.6 2.8 2.7 S 6.6 17.8 X 7.9 8.7 3.9 3.2 S 492, COURIERS AND MESSENGERS Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 60 980 079 63 25 10 2 2 2 4 2 386 589 588 438 152 280 085 133 560 644 42 488 238 74 338 689 20 15 10 197 206 277 164 358 407 996 867 612 798 259 399 732 813 327 753 404 666 067 X 112 524 815 709 933 X .3 .9 1.2 13.2 3.2 5.8 1.5 1.9 2.7 1.4 3.4 2.1 1.5 3.0 1.4 1.4 2.0 11.2 2.0 X 3.5 3.8 1.1 1.5 1.6 X 103.9 40.4 16.7 3.8 .2 .4 3.3 3.4 7.2 4.2 .1 .8 .4 .1 .5 1.1 – – – X 4.1 1.0 .5 5.3 6.5 X .3 .7 1.0 13.4 3.2 6.0 1.3 2.0 2.7 1.2 3.5 1.9 1.3 3.1 1.2 1.5 1.8 11.0 1.8 X 3.7 4.0 1.0 1.3 1.6 2 584 629 310 3 368 4 100 24 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 5. Revenue and Operating Expenses for NAICS (1997) Sectors 48 49 (Part) by Kind of Business: 2002 Con. [Data exclude enterprise support transportation and warehouses, but include central administrative offices and other types of enterprise support. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 492, COURIERS AND MESSENGERS Con. 4921, Couriers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 56 058 490 59 202 495 24 540 552 10 388 243 S 122 090 261 736 2 016 139 2 004 805 3 808 108 2 590 232 35 676 454 648 231 951 58 205 332 949 630 420 19 145 10 101 9 317 X 2 426 022 518 754 295 067 3 269 099 3 773 779 X .3 .9 1.2 S 2.0 6.2 1.5 1.8 2.6 1.4 3.1 1.4 1.6 3.7 1.4 1.5 1.9 15.6 1.9 X 3.7 3.9 1.1 1.4 1.4 X 105.6 41.5 17.5 S .2 .4 3.4 3.4 6.4 4.4 .1 .8 .4 .1 .6 1.1 – – – X 4.1 .9 .5 5.5 6.4 X .3 .8 1.0 S 2.0 6.4 1.3 1.9 2.6 1.2 3.2 1.3 1.4 3.8 1.2 1.6 1.7 15.4 1.7 X 3.8 4.1 1.0 1.3 1.2 4922, Local messengers and local delivery Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 4 921 589 S 1 048 654 S S S S S S S S S S S S S S S S S X S S S S S X S 3.8 S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S 493, WAREHOUSING AND STORAGE2 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1For data amounts presented for total operating expenses, the percentage represents total operating expenses 2Data on warehouses (NAICS 493) exclude warehouses providing enterprise support to other industries. 16 944 450 15 629 595 5 427 467 1 161 836 846 603 43 994 152 507 449 892 764 210 1 545 362 447 354 7 782 33 142 50 529 42 176 100 288 142 199 20 306 26 202 23 571 X 1 551 773 342 269 S 849 478 S as a percent of revenue. X .8 1.4 2.0 10.5 4.5 10.9 5.6 3.4 4.9 2.6 8.0 10.9 3.2 4.2 8.7 2.5 18.1 2.9 6.3 X 4.1 3.1 S 2.5 S X 92.2 34.7 7.4 5.4 .3 1.0 2.9 4.9 9.9 2.9 – .2 .3 .3 .6 .9 .1 .2 .2 X 9.9 2.2 S 5.4 S X .8 1.2 1.9 10.7 4.6 10.8 5.3 3.5 5.2 2.5 8.0 10.7 2.9 3.7 8.2 2.2 18.5 2.6 6.7 X 3.9 3.1 S 2.4 S Note 1: Detail may not add to total because of rounding. Note 2: NAICS 4811, Scheduled Air Transportation; NAICS 482, Railroads; NAICS 486, Pipeline Transportation; and NAICS 491, Postal Service are out of scope. Sources: 2002 Business Expenses Survey and 2002 Economic Census. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 25 Table 6. Selected Detailed Operating Expenses for NAICS (1997) Sectors 48 49 (Part) by Kind of Business: 2002 [Data exclude enterprise support transportation and warehouses, but include central administrative offices and other types of enterprise support. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 484, TRUCK TRANSPORTATION Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices 172 007 053 8 840 514 2 761 112 6 079 402 4 856 344 4 233 277 16 584 513 86 15 858 124 022 780 479 763 133 591 893 789 860 .4 2.4 2.9 3.7 1.8 4.0 1.6 13.9 1.1 3.1 4.4 1.1 2.4 .9 1.6 .9 1 564 494 271 409 1 293 086 4841, General freight trucking Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices 119 229 423 6 503 503 1 757 114 4 746 389 3 034 256 2 670 107 11 902 292 55 11 475 78 527 230 988 310 349 731 869 005 743 .4 3.3 4.0 4.8 2.6 5.2 2.9 6.0 1.5 1.8 3.3 1.6 1.3 1.1 2.0 1.5 1 092 314 207 061 885 253 48411, General freight trucking, local Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S 48412, General freight trucking, long distance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices See footnotes at end of table. 99 206 143 5 096 583 1 075 872 4 020 711 2 277 209 2 001 66 9 583 207 38 9 278 59 707 870 787 050 969 650 475 506 339 .5 4.0 5.2 5.4 3.2 6.0 3.5 7.8 1.8 2.3 4.6 1.8 1.7 1.5 2.2 2.0 868 288 177 147 691 141 26 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 6. Selected Detailed Operating Expenses for NAICS (1997) Sectors 48 49 (Part) by Kind of Business: 2002 Con. [Data exclude enterprise support transportation and warehouses, but include central administrative offices and other types of enterprise support. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 484, TRUCK TRANSPORTATION Con. 4842, Specialized freight trucking Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices 52 777 630 2 337 011 1 003 998 1 333 013 1 821 495 88 550 1 562 492 S S 220 860 S 4 383 784 46 117 472 181 64 348 407 833 .6 3.8 4.1 6.0 3.4 3.9 3.0 S S 7.1 S 1.7 4.8 2.3 5.6 2.5 48421, Used household and office goods moving Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices 12 378 321 629 587 484 453 145 134 225 27 179 18 451 50 8 377 15 667 189 749 729 566 379 112 570 505 1.2 5.6 4.8 14.3 3.2 5.5 4.0 7.7 6.5 7.7 12.0 7.6 9.7 3.7 10.7 3.9 126 848 25 228 101 620 48422, Specialized freight (except used goods) trucking, local Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices S 986 723 S S S S S S S S S S S S S S S 8.3 S S S S S S S S S S S S S S 48423, Specialized freight (except used goods) trucking, long distance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices See footnotes at end of table. 18 475 491 720 702 242 753 477 949 671 36 599 35 872 770 794 308 .8 8.0 8.9 10.2 5.7 5.8 6.0 9.8 S 7.0 S 3.3 9.3 2.8 6.2 2.7 S 66 642 S 1 473 275 14 831 153 856 30 529 123 326 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 27 Table 6. Selected Detailed Operating Expenses for NAICS (1997) Sectors 48 49 (Part) by Kind of Business: 2002 Con. [Data exclude enterprise support transportation and warehouses, but include central administrative offices and other types of enterprise support. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 492, COURIERS AND MESSENGERS Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices 63 386 197 2 584 112 1 321 016 1 263 096 2 644 559 1 238 847 2 133 288 58 1 730 55 798 105 296 397 867 384 850 666 967 .3 3.5 3.3 3.9 1.4 1.5 1.6 1.8 1.9 1.0 2.6 2.3 1.4 1.4 1.9 1.8 689 753 188 990 500 762 4921, Couriers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices 59 202 495 2 426 022 1 195 215 1 230 806 2 590 551 1 195 843 2 004 265 53 1 631 54 232 717 184 331 805 329 861 586 029 .3 3.7 3.5 4.1 1.4 1.5 1.5 1.8 1.8 .7 1.8 2.3 1.3 1.5 1.8 2.0 630 420 182 409 448 011 4922, Local messengers and local delivery Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S 493, WAREHOUSING AND STORAGE1 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services to trucks, truck tractors and other motor vehicles Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased fuels for trucks, truck tractors, and other motor vehicles Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication sevices 1Data 15 629 595 1 551 773 1 331 281 220 492 447 196 97 153 764 550 56 96 60 354 626 081 647 210 989 432 581 207 .8 4.1 4.7 2.7 2.6 4.0 4.9 3.5 3.4 4.5 6.1 3.7 3.0 2.5 4.0 2.6 142 199 27 222 114 977 on warehouses (NAICS 493) exclude warehouses providing enterprise support to other industries. Note 1: Detail may not add to total because of rounding. Note 2: NAICS 4811, Scheduled Air Transportation; NAICS 482, Railroads; NAICS 486, Pipeline Transportation; and NAICS 491, Postal Service are out of scope. Source: 2002 Business Expenses Survey. 28 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 7. Revenue and Operating Expenses for NAICS (1997) Sector 51 Except Industry 513 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 51, INFORMATION2 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 412 286 276 334 118 19 11 1 23 1 8 3 697 404 962 159 947 424 137 748 466 628 298 102 665 761 666 849 292 088 602 997 S 811 367 S 704 S 614 S 080 373 615 517 970 S X .3 .8 .6 2.7 1.0 2.3 .7 .6 1.2 1.1 S .9 3.6 S 2.4 S 8.7 S 3.9 1.1 .9 2.5 .9 S X 81.2 35.4 6.0 3.3 .6 .1 6.9 .5 2.5 1.1 S 4.0 .8 S 2.0 S .2 S .4 4.1 .6 .6 8.3 S X .3 .6 .5 2.7 1.1 2.4 .6 .7 1.1 1.1 S 1.0 3.5 S 2.3 S 8.7 S 4.0 1.0 .9 2.5 .9 S 13 316 2 704 6 562 592 1 13 1 2 27 277 587 919 085 799 511, Publishing industries Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 248 077 985 205 73 12 7 060 989 694 709 987 220 16 984 915 6 461 1 405 7 825 1 603 3 866 2 620 337 6 1 1 14 664 178 071 225 040 957 477 636 297 051 842 165 118 806 S 970 671 S 625 483 689 S S 637 430 930 730 S X .3 .9 .8 2.6 2.0 1.7 .9 .8 1.1 .8 S 1.2 6.2 S 1.5 1.0 5.3 S S 1.7 1.4 1.6 .6 S X 82.7 36.1 6.2 3.8 .5 .1 8.3 .4 3.2 .7 S 3.8 .8 S 1.9 1.3 .2 S S 3.3 .6 .5 6.9 S X .3 .7 .6 2.6 1.9 1.9 .9 .8 1.1 .8 S 1.1 6.3 S 1.4 .9 5.4 S S 1.7 1.4 1.7 .6 S 5111, Newspaper, periodical, book, and database publishers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 144 107 239 123 41 7 1 380 104 495 772 067 705 867 841 S 208 530 722 017 655 S 326 490 616 186 273 421 S S 122 613 575 211 S X .2 .2 .2 4.0 S 1.5 .7 .5 1.2 .7 S 1.0 3.6 1.5 2.1 .7 1.6 S S 3.9 .9 1.4 .8 S X 85.6 33.3 6.1 1.4 S .2 13.1 .6 4.9 .8 S 3.6 .5 .3 1.5 1.0 .1 S S 2.7 .6 .5 5.8 S X .2 .3 .2 3.9 S 1.6 .6 .5 1.3 .7 S 1.0 3.6 1.6 2.0 .6 1.7 S S 3.7 1.0 1.5 .7 S 187 16 160 698 6 066 1 022 4 405 606 375 1 854 1 228 117 3 291 695 610 7 173 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 29 Table 7. Revenue and Operating Expenses for NAICS (1997) Sector 51 Except Industry 513 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 51, INFORMATION2 Con. 511, Publishing industries Con. 5112, Software publishers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 103 970 746 81 32 5 5 679 885 198 936 479 973 252 610 794 690 S S S S 151 S 644 181 S 438 210 268 S S 515 S S S S X .8 1.9 2.0 2.4 3.3 S S S S 2.8 S 2.7 10.0 S 3.4 1.6 8.2 S S 2.0 S S S S X 78.6 40.3 6.4 7.3 .6 S S S S .5 S 4.2 1.2 S 2.5 1.7 .3 S S 4.1 S S S S X .8 1.3 1.4 2.8 2.9 S S S S 2.8 S 2.8 10.6 S 3.3 1.4 8.5 S S 2.0 S S S S 383 3 420 997 2 012 1 392 220 3 373 512, Motion picture and sound recording industries Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 80 264 384 57 16 2 1 727 732 231 083 556 015 014 477 S 628 127 609 569 706 706 658 458 S 929 272 209 551 393 459 367 293 214 S X 1.0 3.0 2.3 13.1 S 6.8 2.4 1.6 5.9 2.8 7.6 1.6 5.1 S 7.4 3.2 9.2 6.1 2.4 2.9 3.2 1.4 2.5 S X 71.9 29.0 3.9 1.9 S .3 6.3 .9 1.3 .9 .5 7.2 1.0 S 1.9 .8 – .1 .3 5.2 .7 .9 11.4 S X 1.0 2.3 2.2 12.8 S 7.1 2.9 2.1 5.6 2.7 7.2 2.1 5.1 S 6.7 3.3 8.7 5.8 3.0 2.8 3.1 1.9 2.7 S 151 3 612 497 746 520 316 4 128 583 1 086 447 17 85 182 2 975 382 539 6 582 5121, Motion picture and video industries Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 64 533 168 43 753 329 13 786 923 1 706 630 908 208 113 105 132 395 3 035 301 427 886 425 570 411 205 151 461 2 755 678 397 093 236 849 935 153 332 501 14 386 79 978 161 988 2 698 097 339 402 409 056 5 942 764 S X 1.1 3.7 2.9 15.7 7.6 7.8 2.7 1.9 10.5 3.6 16.1 2.4 7.2 4.0 8.4 4.3 11.0 6.5 2.6 3.2 3.6 1.9 2.7 S X 67.8 31.5 3.9 2.1 .3 .3 6.9 1.0 1.0 .9 .3 6.3 .9 .5 2.1 .8 – .2 .4 6.2 .8 .9 13.6 S X 1.1 3.1 2.6 15.2 7.9 8.1 3.3 2.4 9.7 3.2 15.0 2.9 7.0 3.9 7.9 4.2 10.3 5.9 3.2 2.9 3.3 2.4 2.9 S 30 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 7. Revenue and Operating Expenses for NAICS (1997) Sector 51 Except Industry 513 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 51, INFORMATION2 Con. Con. 512, Motion picture and sound recording industries 5122, Sound recording industries Revenue 15 731 216 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X 88.8 S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 514, Information services and data processing services3 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 83 943 907 71 27 5 2 909 682 037 366 801 53 2 540 335 1 258 1 702 1 362 517 1 609 702 131 174 648 616 170 324 314 915 485 S 183 238 S 150 S S S 842 277 818 295 027 184 X .4 1.0 1.4 2.4 1.5 3.1 2.0 1.3 2.2 2.1 S 1.6 1.2 S 4.5 S S S 7.6 1.5 2.8 10.8 1.7 1.3 X 85.7 38.5 7.0 3.3 1.1 .1 3.5 .5 1.8 2.4 S 1.9 .7 S 2.2 S S S .9 5.5 .5 .7 9.7 14.4 X .4 .8 1.3 2.1 1.6 3.1 2.1 1.2 2.1 2.0 S 1.9 1.1 S 4.2 S S S 8.3 1.5 3.0 10.7 1.6 1.5 648 3 947 358 474 6 992 10 383 5141, Information services3 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 30 105 838 S S S S S S S S S 253 927 S 899 468 S S S S S S S S S S S S X S S S S S S S S S 1.8 S 2.0 S S S S S S S S S S S S X 84.7 S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 31 Table 7. Revenue and Operating Expenses for NAICS (1997) Sector 51 Except Industry 513 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 51, INFORMATION2 Con. Con. 514, Information services and data processing services3 5142, Data processing services Revenue 53 838 069 46 17 3 1 1 1 1 395 854 441 808 612 48 232 199 122 448 82 462 256 96 131 329 996 730 841 018 840 607 024 014 986 558 372 716 421 802 714 112 S 775 150 871 815 306 504 920 X .6 1.4 1.8 3.1 1.8 3.4 2.9 1.9 2.5 2.4 10.6 4.1 2.5 3.0 6.6 2.3 S 8.5 9.7 2.2 5.4 14.4 2.7 1.8 X 86.2 38.5 7.4 3.9 1.3 .1 2.7 .4 2.4 3.1 .2 1.0 .6 .2 2.4 2.9 S .7 1.1 6.0 .4 .8 9.1 14.5 X .6 1.1 1.8 2.8 1.7 3.3 2.8 1.7 2.4 2.2 10.1 4.8 2.4 3.1 6.3 2.1 S 8.1 10.8 2.2 5.9 14.2 2.5 2.2 Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1For data amounts presented for total operating expenses, the percentage represents total operating expenses 2Excludes NAICS 513, Broadcasting and Telecommunications, covered in the Service Annual Survey. 3For information services, data for private libraries represent only establishments with payroll. 1 1 302 512 2 765 177 356 4 238 6 732 as a percent of revenue. Note: Detail may not add to total because of rounding. Sources: 2002 Business Expenses Survey and 2002 Economic Census. 32 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 8. Selected Detailed Operating Expenses for NAICS (1997) Sector 51 Except Industry 513 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 51, INFORMATION1 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 334 697 298 13 587 373 10 817 063 2 770 310 3 628 997 1 144 131 2 484 866 1 748 088 1 446 352 147 460 154 276 S S 3 289 301 .3 1.1 1.2 2.9 1.1 .8 1.4 .6 .6 1.8 1.2 S S .9 511, Publishing industries Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 205 060 040 6 664 637 5 932 613 732 024 1 405 806 539 250 866 556 915 765 84 65 165 152 047 966 .3 1.7 2.0 2.4 .8 1.2 1.0 .8 1.0 1.2 1.5 1.0 1.4 1.0 2 620 483 807 879 1 812 604 5111, Newspaper, periodical, book, and database publishers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 123 380 067 3 291 122 2 816 597 474 525 1 022 655 381 537 641 119 698 571 73 53 722 903 711 108 .2 3.9 4.5 1.7 .7 1.1 .6 .5 .5 1.4 2.0 .7 1.5 .7 1 228 273 301 330 926 942 5112, Software publishers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 81 679 973 3 373 515 3 116 015 257 499 383 151 157 714 225 437 S S S S 1 392 210 506 549 885 662 .8 2.0 2.2 6.3 2.8 3.2 3.5 S S S S 1.6 2.1 1.8 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 33 Table 8. Selected Detailed Operating Expenses for NAICS (1997) Sector 51 Except Industry 513 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 51, INFORMATION1 Operating expenses, total Con. 57 727 556 2 975 459 2 531 546 443 913 520 706 234 632 286 073 497 416 40 40 609 285 850 473 1.0 2.9 2.1 11.8 2.8 2.9 3.3 1.6 1.6 5.6 2.7 3.2 10.1 2.5 512, Motion picture and sound recording industries Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 447 272 93 356 353 917 5121, Motion picture and video industries Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 43 753 329 2 698 097 2 294 037 404 061 411 205 213 132 198 073 427 351 37 39 886 231 533 122 1.1 3.2 2.3 12.9 3.6 3.2 4.8 1.9 1.8 6.1 2.8 4.3 11.5 3.5 332 501 81 961 250 540 5122, Sound recording industries Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 514, Information services and data processing services2 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 71 909 702 3 947 277 2 352 905 1 594 372 1 702 485 370 249 1 332 237 335 264 22 47 314 915 563 836 .4 1.5 .8 3.5 2.1 1.7 2.2 1.3 1.3 3.2 2.2 S S 1.5 S S 1 122 780 5141, Information services2 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S S S 189 948 253 927 87 047 S S S S 6 373 S S S S S S 8.3 1.8 2.6 S S S S 2.6 S S S 34 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 8. Selected Detailed Operating Expenses for NAICS (1997) Sector 51 Except Industry 513 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 51, INFORMATION1 Con. Con. 514, Information services and data processing services2 5142, Data processing services Operating expenses, total 46 395 996 2 765 871 1 361 447 1 404 424 1 448 558 283 202 1 165 357 199 144 12 41 014 981 571 462 .6 2.2 1.2 4.1 2.4 2.1 2.6 1.9 2.0 2.3 2.6 2.3 4.6 1.8 Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 1Excludes NAICS 513, Broadcasting and Telecommunications, covered in the Service Annual 2For information services, data for private libraries represent only establishments with payroll. 1 329 112 600 780 728 332 Survey. Note: Detail may not add to total because of rounding. Source: 2002 Business Expenses Survey. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 35 Table 9. Revenue and Expenses for NAICS (1997) Sector 52 (Part) by Kind of Business: 2002 [Data exclude enterprise support transportation and warehouses, but include central administrative offices and other types of enterprise support. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 5231, SECURITIES AND COMMODITY CONTRACTS INTERMEDIATION AND BROKERAGE Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Interest and dividends paid to others Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Purchased banking services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 217 668 604 168 79 10 2 1 716 114 515 291 019 1 1 239 777 403 655 337 261 015 371 X 577 722 974 252 960 038 182 X 182 662 014 203 886 X 213 801 224 737 S X .6 .8 .8 3.2 1.6 18.0 1.3 X 5.1 1.1 1.1 2.4 1.0 1.4 3.1 – 1.1 1.0 1.8 .9 1.6 X 1.3 1.7 4.0 .9 S X 77.5 46.9 6.2 1.4 .6 – .7 X .3 .6 .8 .4 2.0 1.2 .2 X 2.1 2.9 .6 .9 .7 X 4.5 .5 .7 4.1 S X .6 .6 .6 3.4 1.4 19.0 1.2 – 5.1 .9 .9 2.2 .8 1.0 3.2 – 1.0 .8 1.6 .7 1.5 X 1.4 1.6 3.5 .7 S 468 1 032 1 330 680 3 334 2 052 390 3 552 4 940 940 1 504 1 174 7 666 927 1 213 6 900 52311, Investment banking and securities dealing Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Interest and dividends paid to others Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Purchased banking services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 100 826 570 76 531 561 33 850 923 4 253 094 737 412 355 091 S 274 034 X 188 670 331 008 452 120 194 024 1 616 155 1 104 796 163 153 – 1 535 348 2 538 210 551 352 875 958 265 547 X 3 036 954 515 558 327 022 3 167 399 S X .8 .9 1.4 7.9 1.5 S 2.4 X 11.2 1.7 1.4 2.5 .9 2.1 2.2 – 1.3 1.1 1.4 1.3 4.1 X 1.4 1.2 14.6 1.0 S X 75.9 44.2 5.6 1.0 .5 S .4 – .2 .4 .6 .3 2.1 1.4 .2 – 2.0 3.3 .7 1.1 .3 X 4.0 .7 .4 4.1 S X .8 .5 1.1 7.9 1.1 S 2.2 – 11.0 1.3 1.0 2.3 .7 1.3 1.8 – 1.1 .6 1.1 1.0 3.9 X 1.8 .8 12.8 .8 S 52312, Securities brokerage Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Interest and dividends paid to others Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Purchased banking services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 110 031 762 86 43 6 1 731 337 057 193 601 930 272 675 864 453 1 623 860 193 1 939 2 250 248 617 895 4 386 353 859 3 503 14 610 082 852 607 839 653 107 001 X 348 914 835 580 728 799 934 – 150 228 449 458 503 X 618 874 493 237 875 X .7 1.0 .8 4.5 1.6 4.2 1.7 X 1.8 1.2 1.5 2.1 1.7 1.6 5.7 – 1.6 1.5 1.4 1.6 1.8 X 1.6 3.7 1.8 1.4 2.5 X 78.8 50.0 7.0 1.4 .7 – 1.1 – .3 .8 1.0 .5 1.9 1.0 .2 – 2.2 2.6 .3 .7 1.0 X 5.1 .4 1.0 4.0 16.8 X .7 .8 .5 4.8 1.4 4.7 1.5 – 1.8 1.2 1.3 2.0 1.5 1.5 5.8 – 1.8 1.4 1.3 1.5 1.8 X 1.5 3.7 1.5 1.1 2.3 52313, Commodity contracts dealing See footnotes at end of table. 36 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 9. Revenue and Expenses for NAICS (1997) Sector 52 (Part) by Kind of Business: 2002 Con. [Data exclude enterprise support transportation and warehouses, but include central administrative offices and other types of enterprise support. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 5231, SECURITIES AND COMMODITY CONTRACTS INTERMEDIATION AND BROKERAGE Con. 52313, Commodity contracts dealing Con. Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Interest and dividends paid to others Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Purchased banking services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 3 244 934 S S S S S S S X S S S S S S S – S S S S S X S S S S S X S S S S S S S X S S S S S S S – S S S S S X S S S S S X S S S S S S S – S S S S S S S – S S S S S X S S S S S X S S S S S S S – S S S S S S S – S S S S S X S S S S S 52314, Commodity contracts brokerage Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Interest and dividends paid to others Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Purchased banking services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 3 565 338 2 551 317 1 033 483 106 791 53 719 32 370 S 11 090 X S 12 002 6 142 6 264 17 244 22 708 13 623 – 50 588 95 702 S 6 852 5 133 X 103 060 18 011 16 410 44 257 886 986 X 1.0 1.6 2.1 13.7 2.0 S 5.7 X S 2.2 4.0 1.9 4.8 2.0 3.3 – 5.3 1.5 S 2.5 6.3 X 2.1 1.9 3.3 1.1 1.5 X 71.6 40.5 4.2 2.1 1.3 S .4 – S .5 .2 .2 .7 .9 .5 – 2.0 3.8 S .3 .2 X 4.0 .7 .6 1.7 34.8 X 1.0 1.0 1.7 13.6 1.8 S 5.8 – S 2.1 3.9 1.8 5.0 1.5 2.8 – 4.9 1.3 S 2.6 6.1 X 2.5 1.8 3.4 1.0 1.2 52392, Portfolio management Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Interest and dividends paid to others Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Purchased banking services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 73 749 844 56 410 456 26 452 485 3 619 132 510 967 431 291 5 982 689 X 149 060 486 424 508 396 253 124 1 342 062 521 262 298 662 – 2 220 196 844 651 140 551 177 681 694 785 X 2 451 577 332 355 404 970 3 572 248 S X 1.2 2.9 1.2 10.5 2.5 2.6 2.2 X 2.1 2.2 2.3 2.7 5.3 7.2 5.4 – 3.8 1.5 4.3 3.9 3.3 X 2.9 3.3 2.7 2.2 S X 76.5 46.9 6.4 .9 .8 – 1.7 – .3 .9 .9 .4 2.4 .9 .5 – 3.9 1.5 .2 .3 1.2 X 4.3 .6 .7 6.3 S X 1.2 2.0 .8 11.0 2.8 2.8 2.4 – 2.3 2.5 2.4 2.9 5.1 7.4 5.6 – 4.1 2.0 3.5 4.6 3.7 X 2.8 3.4 2.9 2.5 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 37 Table 9. Revenue and Expenses for NAICS (1997) Sector 52 (Part) by Kind of Business: 2002 Con. [Data exclude enterprise support transportation and warehouses, but include central administrative offices and other types of enterprise support. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 5231, SECURITIES AND COMMODITY CONTRACTS INTERMEDIATION AND BROKERAGE Con. 52393, Investment advice Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Interest and dividends paid to others Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Purchased banking services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1For 18 507 690 12 993 702 5 363 157 693 806 S 140 650 S S X S 108 062 66 920 41 837 494 065 233 929 84 517 – 537 159 233 078 40 009 S 116 642 X 680 051 77 299 135 601 724 324 S X .9 2.7 2.3 S 3.2 S S X S 2.4 4.0 2.5 2.9 2.3 3.1 – 5.4 2.4 8.8 S 4.3 X 2.3 3.9 3.4 15.1 S X 70.2 41.3 5.3 S 1.1 S S – S .8 .5 .3 3.8 1.8 .7 – 4.1 1.8 .3 S .9 X 5.2 .6 1.0 5.6 S X .9 2.2 1.8 S 3.6 S S – S 2.8 4.2 2.8 3.4 2.7 3.3 – 5.0 2.3 8.9 S 4.4 X 2.3 3.9 3.6 14.7 S data amounts presented for total operating expenses, the percentage represents total operating expenses as a percent of revenue. Note: Detail may not add to total because of rounding. Sources: 2002 Business Expenses Survey and 2002 Economic Census. 38 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 10. Selected Detailed Expenses for NAICS (1997) Sector 52 (Part) by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 5231, SECURITIES AND COMMODITY CONTRACTS INTERMEDIATION AND BROKERAGE Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Interest and dividends paid to others Interest paid on deposits, and dividends paid on shares Other interest expense, including payments on borrowed money 168 716 777 7 666 213 6 276 691 1 389 522 1 330 974 552 880 778 094 468 411 12 43 577 759 901 917 .6 1.3 .8 5.1 1.1 1.1 1.2 5.1 5.5 8.8 1.4 1.0 1.5 1.0 X X X 4 940 662 2 195 965 2 744 697 X X X 52311, Investment banking and securities dealing Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Interest and dividends paid to others Interest paid on deposits, and dividends paid on shares Other interest expense, including payments on borrowed money 76 531 561 3 036 954 2 477 645 559 308 452 120 216 395 235 724 188 670 167 389 215 21 066 2 538 210 1 118 816 1 419 393 X X X .8 1.4 1.5 9.7 1.4 1.3 1.7 11.2 12.6 8.4 2.3 1.1 1.5 1.1 X X X 52312, Securities brokerage Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Interest and dividends paid to others Interest paid on deposits, and dividends paid on shares Other interest expense, including payments on borrowed money 86 731 082 4 386 618 3 601 264 785 354 864 835 331 446 533 390 272 239 12 20 348 204 189 955 .7 1.6 1.4 4.8 1.5 1.6 1.4 1.8 1.6 9.5 1.7 1.5 2.3 1.3 X X X 2 250 228 1 014 459 1 235 769 X X X 52313, Commodity contracts dealing Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Interest and dividends paid to others Interest paid on deposits, and dividends paid on shares Other interest expense, including payments on borrowed money S S S S S S S S S S S S S S X X X S S S S S S S S S S S S S S X X X 52314, Commodity contracts brokerage See footnotes at end of table. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 39 Table 10. Selected Detailed Expenses for NAICS (1997) Sector 52 (Part) by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 5231, SECURITIES AND COMMODITY CONTRACTS INTERMEDIATION AND BROKERAGE Con. 52314, Commodity contracts brokerage Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Interest and dividends paid to others Interest paid on deposits, and dividends paid on shares Other interest expense, including payments on borrowed money Con. 2 551 317 103 060 73 871 29 188 6 142 S S S 3 319 S 200 95 702 33 392 62 310 X X X 1.0 2.1 1.8 7.9 4.0 S S S 3.5 S 16.9 1.5 2.2 1.7 X X X 52392, Portfolio management Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Interest and dividends paid to others Interest paid on deposits, and dividends paid on shares Other interest expense, including payments on borrowed money 56 410 456 2 451 577 2 200 707 250 870 508 396 192 461 315 935 149 108 18 22 060 540 078 442 1.2 2.9 3.2 3.1 2.3 2.4 2.4 2.1 2.0 2.6 3.0 1.5 2.7 1.4 X X X 844 651 309 766 534 885 X X X 52393, Investment advice Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Interest and dividends paid to others Interest paid on deposits, and dividends paid on shares Other interest expense, including payments on borrowed money Note: Detail may not add to total because of rounding. Sources: 2002 Business Expenses Survey and 2002 Economic Census. 12 993 702 680 051 612 114 67 938 66 920 28 293 38 627 S S 2 274 S 233 078 71 222 161 856 X X X .9 2.3 2.4 3.6 4.0 7.8 2.3 S S 14.7 S 2.4 4.3 2.6 X X X 40 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 11. Revenue and Operating Expenses for NAICS (1997) Sector 53 (Part) by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 532, RENTAL AND LEASING SERVICES Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 100 626 229 78 19 3 1 2 1 3 1 420 700 558 073 792 106 999 739 304 028 94 487 281 231 499 705 18 30 44 283 780 527 745 848 797 252 692 897 437 278 183 323 960 265 527 258 948 411 616 520 340 977 X 035 212 705 814 S X .4 .8 .8 10.7 2.0 6.0 3.9 1.2 1.6 2.0 3.3 1.0 2.1 1.9 2.8 1.5 11.8 5.8 3.4 X 2.1 1.4 1.5 1.0 S X 77.9 25.1 4.5 1.4 1.0 .1 3.8 .9 1.7 3.9 .1 1.9 .4 .3 .6 .9 – – .1 X 6.7 2.3 1.9 23.9 S X .4 .7 .7 10.8 2.0 5.7 3.9 .9 1.4 2.0 3.4 1.0 2.1 2.0 2.7 1.6 11.7 6.1 3.4 X 1.9 1.3 1.3 1.0 S 5 1 1 18 5321, Automotive equipment rental and leasing Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 36 682 516 31 184 555 6 856 359 S 286 403 678 741 S 761 113 S 324 820 1 698 307 S 844 049 53 152 S 81 100 228 219 S 14 736 19 195 X 2 098 686 1 004 680 722 626 9 099 945 S X .6 .9 S 6.9 2.2 S 13.1 S 2.4 2.8 S 1.7 1.8 S 4.5 2.4 S 3.5 5.2 X 1.4 2.0 2.7 1.1 S X 85.0 22.0 S .9 2.2 S 2.4 S 1.0 5.4 S 2.7 .2 S .3 .7 S – .1 X 6.7 3.2 2.3 29.2 S X .6 .8 S 6.7 2.2 S 12.2 S 2.3 2.8 S 1.8 1.7 S 4.6 2.5 S 3.4 5.4 X 1.5 1.7 2.3 1.4 S 53211, Passenger car rental and leasing Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 23 223 786 18 283 348 4 145 969 S 51 515 S S S S 40 050 339 156 S 775 490 S S S 110 780 S 9 773 17 258 X 1 320 991 S S S S X .7 .6 S 2.8 S S S S 1.2 3.8 S 1.8 S S S 2.0 S 2.5 4.4 X 1.6 S S S S X 78.7 22.7 S .3 S S S S .2 1.9 S 4.2 S S S .6 S .1 .1 X 7.2 S S S S X .7 .6 S 2.8 S S S S 1.3 4.2 S 2.0 S S S 2.4 S 2.1 4.6 X 1.9 S S S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 41 Table 11. Revenue and Operating Expenses for NAICS (1997) Sector 53 (Part) by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 532, RENTAL AND LEASING SERVICES Con. 5321, Automotive equipment rental and leasing Con. 53212, Truck, utility trailer, and RV (recreational vehicle) rental and leasing Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 13 458 730 12 901 208 2 710 391 497 221 234 888 555 256 438 250 510 66 103 284 771 1 359 152 6 500 68 560 8 505 7 371 27 375 117 439 S 4 963 1 937 X 777 696 443 767 471 247 2 785 125 S X .9 2.5 2.5 8.4 2.6 2.7 14.9 2.6 2.7 3.4 3.1 1.8 6.4 10.6 3.8 3.6 S 9.1 14.5 X 2.9 2.9 2.5 3.2 S X 95.9 21.0 3.9 1.8 4.3 – 1.9 .5 2.2 10.5 .1 .5 .1 .1 .2 .9 S – – X 6.0 3.4 3.7 21.6 S X .9 2.0 2.0 7.8 2.5 2.5 14.7 2.4 2.5 3.2 2.8 1.4 5.9 10.9 3.6 3.5 S 9.1 14.6 X 2.5 2.5 1.9 4.1 S 5322, Consumer goods rental Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 21 404 923 15 130 952 5 367 467 714 085 129 542 S 18 994 645 944 S 166 903 140 341 31 623 337 395 43 597 68 043 112 773 173 480 S 3 571 4 583 X 1 083 380 263 327 314 644 2 091 010 S X .8 1.0 1.3 8.9 S 3.4 9.0 S 3.8 5.5 4.6 2.6 3.1 2.7 4.3 2.2 S 10.7 6.3 X 2.5 2.5 4.1 2.8 S X 70.7 35.5 4.7 .9 S .1 4.3 S 1.1 .9 .2 2.2 .3 .4 .7 1.1 S – – X 7.2 1.7 2.1 13.8 S X .8 .7 1.1 9.3 S 3.2 9.6 S 3.5 5.3 4.6 2.6 2.8 3.1 4.5 2.6 S 10.9 6.0 X 2.4 2.1 3.8 2.4 S 53221, Consumer electronics and appliances rental Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 3 527 744 S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S 42 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 11. Revenue and Operating Expenses for NAICS (1997) Sector 53 (Part) by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 532, RENTAL AND LEASING SERVICES Con. 5322, Consumer goods rental Con. 53222, Formal wear and costume rental Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 944 344 764 086 267 306 46 160 S S 5 691 S 15 421 17 224 8 034 2 598 38 302 1 624 4 175 20 963 9 138 178 110 1 233 X 73 560 10 036 10 517 67 911 S X 1.9 2.3 3.3 S S 6.1 S 4.3 11.9 13.9 5.2 5.2 11.7 13.0 5.6 7.3 13.7 8.3 6.0 X 4.7 6.3 10.4 4.7 S X 80.9 35.0 6.0 S S .7 S 2.0 2.3 1.1 .3 5.0 .2 .5 2.7 1.2 – – .2 X 9.6 1.3 1.4 8.9 S X 1.9 1.6 2.1 S S 6.7 S 3.5 12.9 13.8 5.6 6.0 12.3 12.3 6.4 7.6 13.7 8.8 6.9 X 5.2 6.2 10.0 4.8 S 53223, Video tape and disk rental Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 9 578 070 S S S S S S S S S 31 580 S S S S S 27 640 S S S X 459 688 S S S S X S S S S S S S S S 6.1 S S S S S 6.8 S S S X 4.5 S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S 53229, Other consumer goods rental Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 7 354 765 5 391 756 2 367 704 385 543 83 679 9 876 11 502 305 895 69 206 89 305 83 223 14 166 113 661 21 118 22 983 37 826 104 781 S 2 204 3 163 X 349 272 114 756 57 804 515 471 627 784 X 1.5 1.9 1.7 13.2 9.3 3.8 4.1 4.9 2.9 9.3 7.5 5.1 3.5 5.8 6.5 1.6 S 13.1 7.3 X 2.8 4.9 6.6 4.6 4.3 X 73.3 43.9 7.2 1.6 .2 .2 5.7 1.3 1.7 1.5 .3 2.1 .4 .4 .7 1.9 S – .1 X 6.5 2.1 1.1 9.6 11.6 X 1.5 1.2 1.4 12.8 9.2 3.9 3.5 4.7 3.2 9.3 7.5 5.1 3.6 5.8 6.3 1.9 S 13.5 7.0 X 4.1 4.4 6.2 4.0 3.5 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 43 Table 11. Revenue and Operating Expenses for NAICS (1997) Sector 53 (Part) by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 532, RENTAL AND LEASING SERVICES Con. 5323, General rental centers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 3 687 348 S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S 5324, Commercial and industrial machinery and equipment rental and leasing Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 38 851 442 29 572 909 6 526 907 1 328 827 635 849 S 76 368 1 472 981 198 577 S 1 156 035 33 137 223 851 171 606 98 585 S 268 141 10 274 10 732 20 698 X 1 893 885 456 632 461 002 7 298 831 S X 1.0 1.6 1.7 18.3 S 3.4 3.1 3.6 S 2.8 7.5 3.8 3.2 3.1 S 2.1 10.6 11.8 6.1 X 6.0 3.8 2.6 1.9 S X 76.1 22.1 4.5 2.2 S .3 5.0 .7 S 3.9 .1 .8 .6 .3 S .9 – – .1 X 6.4 1.5 1.6 24.7 S X 1.0 1.6 1.6 17.9 S 3.0 3.0 3.0 S 2.4 7.6 3.9 3.5 3.7 S 2.2 9.9 12.5 6.4 X 5.6 3.8 2.3 1.9 S 53241, Construction, transportation, mining, and forestry machinery and equipment rental and leasing Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 19 827 960 15 079 058 2 922 758 638 041 S 16 856 69 214 588 957 88 038 152 370 827 273 11 008 64 647 53 259 41 488 87 129 118 869 S S 14 441 X 1 414 353 200 098 304 943 4 746 669 S X 1.3 2.5 2.4 S 6.0 3.9 5.2 7.5 2.0 3.6 4.3 3.2 4.5 5.5 8.5 2.5 S S 4.0 X 8.6 4.3 3.1 2.3 S X 76.0 19.4 4.2 S .1 .5 3.9 .6 1.0 5.5 .1 .4 .4 .3 .6 .8 S S .1 X 9.4 1.3 2.0 31.5 S X 1.3 2.9 2.7 S 5.8 3.5 5.2 6.6 2.1 3.3 4.2 3.2 4.6 5.3 8.2 2.6 S S 3.5 X 7.6 4.8 2.8 2.1 S 44 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 11. Revenue and Operating Expenses for NAICS (1997) Sector 53 (Part) by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 532, RENTAL AND LEASING SERVICES Con. 5323, General rental centers Con. 53242, Office machinery and equipment rental and leasing Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 4 988 617 830 128 S 281 882 S S S S S S 562 S 186 S S S 254 91 S S X 914 S S S S X S 3.7 4.8 S S S S S S 10.0 S 3.2 S S S 6.2 18.8 S S X 4.0 S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S X S S S S S S S S S S S S S S S S S S S X S S S S S 14 56 48 94 53249, Other commercial and industrial machinery and equipment rental and leasing Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Commissions paid Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1For 14 034 865 11 009 790 2 773 868 S 304 984 S S S S S 314 199 S 103 018 S S S 101 018 6 210 8 317 5 089 X 384 619 S S S S X 1.4 2.6 S 15.3 S S S S S 4.6 S 6.2 S S S 3.8 7.0 13.5 18.0 X 6.3 S S S S X 78.4 25.2 S 2.8 S S S S S 2.9 S .9 S S S .9 .1 .1 – X 3.5 S S S S X 1.4 1.7 S 16.9 S S S S S 5.0 S 6.4 S S S 4.2 7.6 15.0 19.1 X 6.2 S S S S data amounts presented for total operating expenses, the percentage represents total operating expenses as a percent of revenue. Note: Detail may not add to total because of rounding. Sources: 2002 Business Expenses Survey and 2002 Economic Census. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 45 Table 12. Selected Detailed Operating Expenses for NAICS (1997) Sector 53 (Part) by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 532, RENTAL AND LEASING SERVICES Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 78 420 848 5 283 035 2 775 929 2 507 106 3 028 960 632 461 2 396 499 739 530 102 106 183 620 289 273 .4 2.1 1.3 4.6 2.0 2.7 2.1 1.2 1.6 4.8 2.2 1.5 5.3 1.2 705 616 83 317 622 299 5321, Automotive equipment rental and leasing Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 31 184 555 2 098 686 S 1 063 046 1 698 307 492 542 1 205 766 S 103 687 S 38 422 228 219 11 332 216 887 .6 1.4 S 2.5 2.8 3.4 2.7 S 1.6 S 2.2 2.4 5.5 2.4 53211, Passenger car rental and leasing Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 18 283 348 1 320 991 S 547 664 339 156 45 704 293 452 S 71 652 S S 110 780 4 312 106 467 .7 1.6 S 4.0 3.8 9.5 3.7 S 1.8 S S 2.0 13.1 1.8 53212, Truck, utility trailer, and RV (recreational vehicle) rental and leasing Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 12 901 208 777 696 S S 1 359 152 446 838 912 314 66 32 3 30 103 035 206 862 .9 2.9 S S 3.4 3.5 3.5 2.6 3.4 19.9 2.7 3.6 3.8 3.7 117 439 7 019 110 420 5322, Consumer goods rental Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 15 130 952 1 083 380 960 836 122 544 140 341 71 262 69 080 S S 50 304 S 173 480 25 480 148 000 .8 2.5 2.5 12.1 5.5 7.5 7.1 S S 4.7 S 2.2 7.5 2.0 53221, Consumer electronics and appliances rental See footnotes at end of table. 46 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 12. Selected Detailed Operating Expenses for NAICS (1997) Sector 53 (Part) by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 532, RENTAL AND LEASING SERVICES Con. 5322, Consumer goods rental Con. 53221, Consumer electronics and appliances rental Con. Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 53222, Formal wear and costume rental Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 764 086 73 560 69 376 4 185 8 034 S 5 085 15 9 4 1 421 190 448 783 1.9 4.7 5.1 9.9 13.9 S 19.4 4.3 3.7 16.1 7.6 7.3 7.8 8.4 9 138 1 529 7 608 53223, Video tape and disk rental Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S 459 688 453 836 5 852 31 580 27 003 4 576 S S S S 27 640 5 377 22 262 S 4.5 4.5 9.5 6.1 7.2 20.0 S S S S 6.8 8.5 8.0 53229, Other consumer goods rental Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 5 391 756 349 272 276 865 72 406 83 223 29 734 53 489 69 42 18 8 206 259 542 405 1.5 2.8 4.1 8.8 9.3 18.1 9.1 4.9 4.1 14.5 9.6 1.6 2.5 1.8 104 781 15 030 89 752 5323, General rental centers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S S S S S S S S S S S S S S S S S S S S S S S S S S S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 47 Table 12. Selected Detailed Operating Expenses for NAICS (1997) Sector 53 (Part) by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 532, RENTAL AND LEASING SERVICES Con. 5323, General rental centers Con. 5324, Commercial and industrial machinery and equipment rental and leasing Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 29 572 909 1 893 885 621 592 1 272 293 1 156 035 59 440 1 096 595 198 138 30 29 577 692 281 604 1.0 6.0 2.4 9.4 2.8 12.1 3.0 3.6 4.9 10.3 5.7 2.1 7.8 1.9 268 141 44 000 224 141 53241, Construction, transportation, mining, and forestry machinery and equipment rental and leasing Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 15 079 058 1 414 353 311 346 1 103 007 827 273 S 797 009 88 65 16 6 038 433 266 339 1.3 8.6 2.9 11.1 3.6 S 3.8 7.5 9.2 19.1 10.6 2.5 10.9 2.5 118 869 12 954 105 915 53242, Office machinery and equipment rental and leasing Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S 94 914 85 109 S 14 562 5 893 8 669 S S S S 48 254 15 967 32 287 S 4.0 3.3 S 10.0 8.6 11.3 S S S S 6.2 15.8 5.3 53249, Other commercial and industrial machinery and equipment rental and leasing Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Note: Detail may not add to total because of rounding. Sources: 2002 Business Expenses Survey and 2002 Economic Census. 11 009 790 384 619 225 137 159 482 314 199 23 282 290 917 S S S 20 314 101 018 15 079 85 939 1.4 6.3 5.3 12.9 4.6 7.0 5.0 S S S 7.8 3.8 8.5 3.7 48 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 13. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 961 540 419 722 332 52 22 5 22 3 7 3 4 9 6 3 16 8 2 1 1 36 10 5 31 829 411 743 231 641 368 835 189 559 774 756 895 028 317 632 833 007 408 110 370 022 220 895 156 930 924 454 816 123 479 180 932 162 518 974 254 164 550 739 401 366 114 708 957 655 821 S X .5 .6 .7 2.8 2.8 14.7 3.6 2.4 2.3 2.6 3.5 2.7 5.0 2.0 3.7 1.5 2.9 3.1 4.1 1.2 2.4 1.6 1.6 S X 75.2 46.0 7.3 3.1 .8 .1 3.2 .4 1.0 .5 .7 1.4 .8 .5 2.3 1.2 .3 .2 .2 5.0 1.4 .7 4.4 S X .5 .5 .7 3.0 3.1 14.8 3.6 2.4 2.2 2.7 3.8 2.8 4.8 2.0 3.5 1.6 2.8 3.1 4.1 1.2 2.4 1.6 1.5 S 541, Professional, scientific, and technical services2 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 961 540 419 722 332 52 22 5 22 3 7 3 4 9 6 3 16 8 2 1 1 36 10 5 31 829 411 743 231 641 368 835 189 559 774 756 895 028 317 632 833 007 408 110 370 022 220 895 156 930 924 454 816 123 479 180 932 162 518 974 254 164 550 739 401 366 114 708 957 655 821 S X .5 .6 .7 2.8 2.8 14.7 3.6 2.4 2.3 2.6 3.5 2.7 5.0 2.0 3.7 1.5 2.9 3.1 4.1 1.2 2.4 1.6 1.6 S X 75.2 46.0 7.3 3.1 .8 .1 3.2 .4 1.0 .5 .7 1.4 .8 .5 2.3 1.2 .3 .2 .2 5.0 1.4 .7 4.4 S X .5 .5 .7 3.0 3.1 14.8 3.6 2.4 2.2 2.7 3.8 2.8 4.8 2.0 3.5 1.6 2.8 3.1 4.1 1.2 2.4 1.6 1.5 S 5411, Legal services2 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 194 996 726 132 69 10 1 2 1 2 1 1 1 870 352 377 557 768 12 509 417 134 769 573 420 419 660 392 957 195 188 413 656 059 869 057 173 124 108 360 915 739 976 064 700 131 389 779 213 755 617 748 S 449 885 642 450 273 468 745 X 1.5 2.2 2.3 11.4 5.1 15.0 5.7 6.0 3.0 6.9 6.9 9.0 16.1 5.2 15.3 3.5 S 13.6 15.4 3.1 2.2 4.9 7.9 5.3 X 68.1 52.2 7.8 1.2 .6 – 1.9 .3 .9 .6 .4 1.8 1.1 .5 1.0 1.5 S .1 .1 8.6 2.0 .8 2.2 14.3 X 1.5 1.5 2.0 13.1 5.7 15.0 5.5 5.8 3.1 7.3 5.9 8.8 15.5 5.1 14.4 3.5 S 14.1 15.7 2.9 1.9 5.4 7.6 4.7 11 2 1 2 19 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 49 Table 13. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services2 Con. 5411, Legal services2 Con. 54111, Office of lawyers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 185 030 022 125 66 9 1 2 1 2 1 1 1 206 477 987 367 706 12 325 390 008 726 386 302 263 616 093 869 182 169 043 569 013 751 841 655 377 343 381 925 287 093 757 015 906 330 977 832 364 668 017 S 832 550 233 948 558 163 082 X 1.6 2.3 2.4 9.4 5.3 15.3 6.3 6.2 3.3 7.0 8.2 9.5 18.0 5.7 13.5 3.7 S 14.7 17.5 3.1 2.4 5.1 8.2 5.6 X 67.7 53.1 8.0 1.1 .6 – 1.9 .3 .8 .6 .3 1.8 1.0 .5 .9 1.5 S .1 .1 8.8 2.1 .8 2.2 13.5 X 1.6 1.5 2.1 11.1 5.8 15.3 6.0 5.9 3.5 7.2 7.2 9.3 17.3 5.5 12.9 3.5 S 15.3 17.8 2.9 2.0 5.8 8.1 5.0 11 2 1 2 16 54119, Other legal services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 9 966 704 7 663 519 2 874 747 389 766 S 61 990 S S S 126 686 42 224 S 117 802 S 44 391 S 88 731 S 12 617 19 335 370 410 86 502 45 715 118 305 2 216 663 X 2.2 5.1 7.0 S 12.2 S S S 9.9 17.0 S 19.2 S 13.6 S 8.5 S 17.9 19.6 10.7 11.4 13.4 10.9 11.4 X 76.9 37.5 5.1 S .8 S S S 1.7 .6 S 1.5 S .6 S 1.2 S .2 .3 4.8 1.1 .6 1.5 28.9 X 2.2 5.3 6.7 S 12.3 S S S 9.2 17.1 S 18.1 S 13.5 S 7.8 S 18.3 20.8 8.6 11.0 15.2 10.5 11.4 5412, Accounting, tax return preparation, bookkeeping, and payroll services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 90 495 438 65 077 152 35 433 644 5 235 702 S 860 501 S 1 106 091 S 1 282 568 331 652 120 650 522 375 732 495 110 220 1 007 701 855 535 110 504 S 154 114 3 707 574 1 027 637 408 458 2 030 382 8 676 156 X 1.3 1.4 1.6 S 6.0 S 4.6 S 1.9 9.1 4.9 6.2 7.9 12.0 9.3 3.1 14.0 S 16.4 2.9 3.0 7.0 3.0 7.1 X 71.9 54.4 8.0 S 1.3 S 1.7 S 2.0 .5 .2 .8 1.1 .2 1.5 1.3 .2 S .2 5.7 1.6 .6 3.1 13.3 X 1.3 1.2 1.8 S 5.7 S 4.4 S 2.6 9.4 5.4 6.0 8.0 11.5 9.8 2.7 14.2 S 15.7 3.0 3.2 6.7 3.5 6.0 50 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 13. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services2 Con. 5412, Accounting, tax return preparation, bookkeeping, and payroll services Con. 54121, Accounting, tax return preparation, bookkeeping, and payroll services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 90 495 438 65 077 152 35 433 644 5 235 702 S 860 501 S 1 106 091 S 1 282 568 331 652 120 650 522 375 732 495 110 220 1 007 701 855 535 110 504 S 154 114 3 707 574 1 027 637 408 458 2 030 382 8 676 156 X 1.3 1.4 1.6 S 6.0 S 4.6 S 1.9 9.1 4.9 6.2 7.9 12.0 9.3 3.1 14.0 S 16.4 2.9 3.0 7.0 3.0 7.1 X 71.9 54.4 8.0 S 1.3 S 1.7 S 2.0 .5 .2 .8 1.1 .2 1.5 1.3 .2 S .2 5.7 1.6 .6 3.1 13.3 X 1.3 1.2 1.8 S 5.7 S 4.4 S 2.6 9.4 5.4 6.0 8.0 11.5 9.8 2.7 14.2 S 15.7 3.0 3.2 6.7 3.5 6.0 541211, Offices of certified public accountants Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 50 116 531 35 616 047 18 798 191 2 923 239 S 573 590 S S S 181 854 175 938 79 763 244 086 619 605 S 641 793 471 248 S S S 2 439 997 805 279 272 250 1 101 444 4 821 424 X 1.9 2.5 1.9 S 8.7 S S S 6.2 8.8 7.4 13.1 9.6 S 14.2 4.8 S S S 4.2 4.0 10.1 3.9 10.5 X 71.1 52.8 8.2 S 1.6 S S S .5 .5 .2 .7 1.7 S 1.8 1.3 S S S 6.9 2.3 .8 3.1 13.5 X 1.9 2.0 2.5 S 8.1 S S S 6.8 7.0 8.2 12.6 9.7 S 15.9 4.1 S S S 4.3 4.3 9.9 4.2 8.6 541213, Tax return preparation services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 5 261 287 3 371 625 1 276 128 152 478 61 630 46 476 S 49 180 21 951 72 668 25 533 S 143 209 17 393 S 40 527 68 646 14 771 6 976 S 328 239 18 520 17 340 146 828 833 183 X 1.4 1.9 3.5 18.7 8.6 S 8.3 10.6 3.5 19.4 S 3.9 3.9 S 18.0 4.4 15.3 6.3 S 3.5 10.0 10.2 4.4 3.0 X 64.1 37.8 4.5 1.8 1.4 S 1.5 .7 2.2 .8 S 4.2 .5 S 1.2 2.0 .4 .2 S 9.7 .5 .5 4.4 24.7 X 1.4 1.4 3.6 18.3 8.2 S 7.7 9.1 3.9 16.6 S 3.3 3.9 S 17.6 4.8 16.1 6.5 S 3.4 9.1 9.5 3.9 2.7 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 51 Table 13. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services2 Con. 5412, Accounting, tax return preparation, bookkeeping, and payroll services Con. 54121, Accounting, tax return preparation, bookkeeping, and payroll services Con. 541214, Payroll services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 21 504 520 16 460 205 11 230 354 1 456 967 121 888 100 636 S S 34 550 704 682 54 488 5 019 50 505 S 15 437 S 129 658 1 302 S S 348 866 33 209 15 484 372 769 1 615 695 X 1.0 1.4 1.3 2.2 2.3 S S 3.6 1.7 3.3 14.7 2.6 S 7.7 S 4.4 16.1 S S 3.7 6.3 5.0 1.8 2.2 X 76.5 68.2 8.9 .7 .6 S S .2 4.3 .3 – .3 S .1 S .8 – S S 2.1 .2 .1 2.3 9.8 X 1.0 .6 .8 3.1 2.3 S S 3.6 2.0 3.6 13.9 2.5 S 7.5 S 4.4 15.5 S S 3.9 5.8 4.8 1.9 2.2 541219, Other accounting services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 13 613 100 9 629 275 4 128 971 703 018 S S S S S S S S S S S S 185 983 21 656 S S 590 473 S S S S X 1.8 3.5 4.8 S S S S S S S S S S S S 6.5 15.3 S S 6.3 S S S S X 70.7 42.9 7.3 S S S S S S S S S S S S 1.9 .2 S S 6.1 S S S S X 1.8 3.0 4.0 S S S S S S S S S S S S 6.8 15.3 S S 5.5 S S S S 5413, Architectural, engineering, and related services3 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 165 955 711 135 60 10 5 724 170 841 125 768 870 924 507 165 916 S 284 054 956 004 122 914 598 332 238 255 S 777 176 090 097 193 128 S X 1.3 1.8 2.1 6.5 4.5 S 13.1 4.7 10.5 3.8 7.3 9.2 3.6 6.0 6.8 5.6 S 11.0 8.1 3.8 7.8 7.5 6.2 S X 81.8 44.3 8.0 3.8 .6 S 4.9 .4 .4 .4 .4 .4 .4 .4 3.5 .9 S .1 – 3.3 2.3 .6 2.2 S X 1.3 1.4 2.0 6.9 4.1 S 12.9 4.8 10.1 3.8 7.3 8.1 3.6 5.7 6.7 5.4 S 11.0 8.1 3.9 7.2 7.9 5.2 S 6 626 491 608 579 590 583 543 493 4 765 1 186 77 45 4 523 3 150 882 2 926 52 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 13. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services2 Con. 5413, Architectural, engineering, and related services3 Con. 54131, Architectural services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 27 543 933 20 616 822 10 232 136 1 665 681 583 719 157 534 S 367 285 51 722 88 337 98 215 325 713 124 650 82 500 110 080 1 550 206 230 383 S 23 973 8 215 1 170 088 436 192 122 006 366 004 2 807 251 X 1.3 2.5 3.2 20.0 8.4 S 11.2 8.8 6.0 8.6 7.4 8.0 5.8 5.3 13.5 4.0 S 17.0 17.2 3.7 5.3 10.4 7.6 8.3 X 74.9 49.6 8.1 2.8 .8 S 1.8 .3 .4 .5 1.6 .6 .4 .5 7.5 1.1 S .1 – 5.7 2.1 .6 1.8 13.6 X 1.3 2.1 2.9 21.3 8.9 S 11.2 8.3 6.0 8.4 8.2 7.8 6.1 4.9 13.3 3.9 S 17.8 17.9 3.9 4.6 10.6 7.3 7.8 54133, Engineering services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 120 877 645 100 43 7 3 618 010 941 877 525 6 5 558 257 379 304 229 371 387 300 2 961 756 48 31 2 767 2 445 605 1 870 743 559 437 925 656 807 671 037 573 472 314 193 908 273 182 964 S 846 065 813 815 429 072 S X 1.6 2.6 2.9 8.0 5.3 11.5 15.5 4.7 16.5 6.1 13.7 14.8 4.7 8.6 7.0 8.4 S 17.9 8.4 6.1 10.0 9.3 9.1 S X 83.2 42.7 7.9 3.9 .5 – 5.5 .3 .4 .3 .2 .4 .4 .3 2.9 .8 S – – 2.8 2.4 .6 1.9 S X 1.6 2.0 2.8 8.7 4.5 10.1 15.3 4.2 15.9 6.1 13.1 13.3 4.5 8.3 7.2 7.8 S 17.6 8.2 6.1 9.2 10.0 7.5 S 54134, Drafting services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 1 260 048 270 45 9 S 354 393 S 790 S S S S S S S S 554 S 746 S S z 130 994 S 107 S X S 14.2 17.4 S 16.0 S S S S S S S S 17.4 S 12.6 S S – 12.5 10.1 S 14.8 S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 7 12 36 10 7 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 53 Table 13. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services2 Con. 5413, Architectural, engineering, and related services3 Con. 54135, Building inspection services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1 630 433 S 495 740 S S S S S S S S S S S S S 29 964 S S S 32 182 S S S S X S 11.6 S S S S S S S S S S S S S 11.6 S S S 13.2 S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 54136, Geophysical surveying and mapping services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1 188 607 1 123 471 95 76 40 18 3 22 1 4 13 3 5 12 1 53 18 140 133 189 318 438 961 S 39 444 839 829 773 460 452 695 555 306 189 61 479 071 189 163 S 617 323 X 2.8 3.8 2.8 19.0 S 8.5 10.4 7.2 18.1 9.3 7.1 5.9 16.4 7.6 8.2 12.3 11.3 11.3 11.0 3.2 8.0 S 5.5 12.7 X 94.5 42.0 8.5 6.9 S – 3.6 1.7 .3 2.0 .1 .4 1.2 .3 .5 1.1 – – .1 4.7 1.6 S 12.5 11.9 X 2.8 1.8 4.1 18.6 S 11.6 12.2 10.2 16.9 12.4 6.8 6.1 12.2 6.5 11.0 9.5 14.9 14.9 14.6 5.4 6.8 S 6.8 10.1 54137, Surveying and mapping (except geophysical) services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 4 569 246 3 677 914 2 016 890 344 876 S 32 860 S 82 422 18 484 14 490 36 157 7 730 18 090 11 817 25 945 S S S S S 127 593 91 317 29 804 165 869 S X 2.1 3.8 4.1 S 10.1 S 9.1 8.6 9.8 19.3 18.2 11.2 13.3 18.5 S S S S S 4.6 5.3 10.3 12.3 S X 80.5 54.8 9.4 S .9 S 2.2 .5 .4 1.0 .2 .5 .3 .7 S S S S S 3.5 2.5 .8 4.5 S X 2.1 3.3 3.3 S 9.7 S 10.2 9.6 10.2 24.1 17.3 10.7 14.5 19.3 S S S S S 5.1 5.6 11.6 11.2 S 54 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 13. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services2 Con. 5413, Architectural, engineering, and related services3 Con. 54138, Testing laboratories Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 8 885 799 7 738 639 3 673 928 672 173 118 623 24 746 S 525 946 S 95 994 111 191 16 078 39 129 33 656 21 929 157 255 80 001 5 407 S S 336 095 107 201 95 142 357 160 S X 2.1 3.9 6.4 11.6 11.0 S 8.1 S 8.5 11.7 12.5 15.3 8.4 9.9 14.4 10.8 13.1 S S 9.6 7.9 12.7 6.4 S X 87.1 47.5 8.7 1.5 .3 S 6.8 S 1.2 1.4 .2 .5 .4 .3 2.0 1.0 .1 S S 4.3 1.4 1.2 4.6 S X 2.1 3.4 5.1 11.9 10.0 S 7.7 S 9.2 10.8 12.0 14.2 8.0 11.2 15.0 9.7 12.7 S S 9.2 6.8 12.4 5.6 S 5414, Specialized design services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 22 148 351 12 811 884 5 327 429 673 172 577 410 99 483 12 937 S S S 73 680 525 830 237 625 S 127 494 183 809 165 006 4 475 13 795 6 240 783 411 133 991 112 111 405 476 S X 1.4 1.4 1.9 6.3 5.2 13.4 S S S 5.2 7.0 16.6 S 3.3 14.5 3.5 18.3 13.3 10.7 2.2 2.2 7.8 2.8 S X 57.8 41.6 5.3 4.5 .8 .1 S S S .6 4.1 1.9 S 1.0 1.4 1.3 – .1 – 6.1 1.0 .9 3.2 S X 1.4 1.1 1.4 6.2 5.5 13.4 S S S 5.3 6.5 17.1 S 3.3 14.3 3.5 18.4 13.6 11.3 2.5 2.9 7.9 3.3 S 5415, Computer systems design and related services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 183 904 764 150 66 10 7 1 3 905 815 138 188 618 15 476 350 638 638 151 939 019 590 371 231 452 465 340 753 793 045 140 022 325 147 599 855 513 082 377 021 353 838 982 194 506 323 742 380 007 824 923 243 779 701 S X .4 .7 1.2 6.8 8.6 7.2 2.8 5.8 3.2 2.9 9.5 3.2 4.5 1.9 2.5 2.4 4.0 7.9 4.0 2.6 3.4 2.3 1.9 S X 82.1 44.3 6.7 4.8 1.1 – 2.3 .2 .4 .4 .1 1.3 .7 .4 1.6 1.5 1.0 .3 .2 3.8 .5 .7 8.7 S X .4 .7 1.1 6.4 8.9 6.9 2.7 5.5 3.1 2.8 9.4 3.4 4.6 1.8 2.3 2.4 3.8 8.1 4.0 2.4 3.5 2.1 1.9 S 1 1 2 2 1 5 1 13 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 55 Table 13. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services2 Con. 5416, Management, scientific, and technical consulting services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 124 549 346 93 403 697 43 734 138 S 2 385 039 S S S S 1 645 564 382 891 S 1 322 978 S S S 1 049 523 116 893 423 950 174 588 3 449 149 S S S S X .9 1.4 S 5.6 S S S S 6.1 14.2 S 6.9 S S S 4.2 11.3 4.7 10.1 2.6 S S S S X 75.0 46.8 S 2.6 S S S S 1.8 .4 S 1.4 S S S 1.1 .1 .5 .2 3.7 S S S S X .9 1.0 S 5.5 S S S S 6.0 14.2 S 6.8 S S S 3.9 11.7 4.8 10.0 2.4 S S S S 54161, Management consulting services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 106 445 093 80 323 454 37 668 194 S 1 758 267 S S S S 1 557 529 252 074 S 1 250 674 S S S 885 116 95 984 393 840 163 982 2 939 052 S S S S X .9 1.4 S 6.9 S S S S 6.6 7.4 S 7.3 S S S 4.7 13.7 5.1 10.9 2.7 S S S S X 75.5 46.9 S 2.2 S S S S 1.9 .3 S 1.6 S S S 1.1 .1 .5 .2 3.7 S S S S X .9 1.1 S 6.9 S S S S 6.4 7.5 S 7.3 S S S 4.5 14.2 5.2 10.9 2.8 S S S S 54162, Environmental consulting services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 7 982 346 5 876 681 2 504 638 469 027 249 695 27 649 S S 40 602 40 525 26 291 S 25 859 31 750 34 484 S 55 451 S S S 210 901 113 810 55 618 149 858 S X 1.2 2.6 2.8 8.7 5.9 S S 7.4 10.9 12.4 S 11.7 10.2 4.0 S 5.3 S S S 5.7 3.9 12.6 4.9 S X 73.6 42.6 8.0 4.2 .5 S S .7 .7 .4 S .4 .5 .6 S .9 S S S 3.6 1.9 .9 2.6 S X 1.2 2.4 2.7 9.0 6.2 S S 7.0 11.8 11.3 S 11.4 10.4 4.0 S 5.3 S S S 5.0 3.9 13.0 4.3 S 56 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 13. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services2 Con. 5416, Management, scientific, and technical consulting services Con. 54169, Other scientific and technical consulting services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 10 121 907 7 203 561 3 561 305 573 676 377 077 47 167 S 126 749 S 47 510 S 36 901 46 445 47 174 53 686 184 647 108 956 19 700 27 698 9 305 299 197 99 202 33 277 232 743 S X 1.5 2.8 3.4 8.4 5.6 S 6.1 S 18.0 S 12.1 6.0 3.7 4.0 10.8 3.8 4.1 2.5 7.9 4.5 7.9 12.6 6.9 S X 71.2 49.4 8.0 5.2 .7 S 1.8 S .7 S .5 .6 .7 .7 2.6 1.5 .3 .4 .1 4.2 1.4 .5 3.2 S X 1.5 1.7 2.2 8.6 6.0 S 5.8 S 18.5 S 12.1 6.1 3.3 3.3 11.7 4.2 4.5 3.4 8.6 4.0 7.0 12.4 6.0 S 5417, Scientific research and development services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 65 280 523 58 23 5 2 650 807 042 012 395 55 3 521 614 328 477 147 565 1 133 274 2 677 357 942 300 235 678 233 040 198 006 208 641 855 625 365 874 615 545 S 372 409 422 957 881 935 923 X 2.2 3.2 3.2 9.9 5.4 10.5 8.6 4.7 5.9 5.3 5.7 8.6 16.6 10.2 7.5 5.6 S 7.3 9.7 8.3 6.4 8.7 8.0 8.8 X 89.8 40.6 8.6 3.4 .7 .1 6.0 1.0 .6 .8 .3 1.0 1.9 .5 4.6 .6 S .1 .1 3.7 .8 .5 6.2 17.8 X 2.2 2.9 3.6 10.6 5.7 11.7 8.5 5.8 6.3 6.1 4.7 8.8 15.4 9.3 6.8 5.9 S 7.9 7.9 7.2 6.9 6.7 6.8 7.0 75 80 2 190 485 294 3 607 10 433 5418, Advertising and related services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 62 175 489 44 579 017 19 301 000 2 863 778 804 284 297 198 90 099 1 371 835 S 1 302 022 242 558 1 625 836 1 196 003 280 297 218 409 601 715 466 431 26 736 49 332 72 082 2 635 665 323 914 364 425 1 929 174 S X 1.3 1.8 1.9 4.5 3.5 12.3 13.3 S 9.0 3.1 6.6 9.5 2.8 3.5 8.9 2.3 9.6 6.1 11.6 2.1 2.7 3.1 2.1 S X 71.7 43.3 6.4 1.8 .7 .2 3.1 S 2.9 .5 3.6 2.7 .6 .5 1.3 1.0 .1 .1 .2 5.9 .7 .8 4.3 S X 1.3 1.1 1.4 4.6 3.8 12.2 12.9 S 9.7 2.6 6.3 9.9 3.1 3.1 8.5 2.4 9.3 6.8 10.7 1.8 2.5 3.3 2.0 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 57 Table 13. Revenue and Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services2 Con. 5419, Other professional, scientific, and technical services4 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1For data amounts presented for total operating expenses, the percentage 2Excludes NAICS 54112, Office of Notaries, out of scope. 3Excludes NAICS 54132, Landscape Architectural Services, out of scope. 4Excludes NAICS 54194, Veterinary Services, out of scope. 52 034 071 8 470 1 160 S 047 442 S S S S S S S S 693 S S S S S S 796 S S S S S X S 1.5 1.8 S S S S S S S S 1.8 S S S S S S 5.0 S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 1 106 47 represents total operating expenses as a percent of revenue. Note 1: Detail may not add to total because of rounding. Note 2: NAICS 54112, Offices of Notaries; NAICS 54132, Landscape Architectural Services; and NAICS 54194, Veterinary Services are out of scope. Sources: 2002 Business Expenses Survey and 2002 Economic Census. 58 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 14. Selected Detailed Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 722 829 156 36 370 708 31 305 304 5 065 404 3 774 162 1 512 143 2 262 019 3 189 180 2 392 741 419 518 376 921 8 833 739 2 163 406 6 670 333 .5 1.2 1.3 1.5 2.6 4.0 2.6 2.4 1.9 3.6 10.3 1.5 3.0 1.7 541, Professional, scientific, and technical services1 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 722 829 156 36 370 708 31 305 304 5 065 404 3 774 162 1 512 143 2 262 019 3 189 180 2 392 741 419 518 376 921 8 833 739 2 163 406 6 670 333 .5 1.2 1.3 1.5 2.6 4.0 2.6 2.4 1.9 3.6 10.3 1.5 3.0 1.7 5411, Legal services1 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 132 870 173 11 413 642 10 532 129 881 513 769 131 326 061 443 069 417 326 58 32 064 243 309 512 1.5 3.1 3.2 4.7 6.9 11.4 7.1 6.0 5.7 13.4 11.9 3.5 10.7 3.6 1 957 748 437 066 1 520 682 54111, Office of lawyers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 125 206 655 11 043 233 10 207 547 835 685 726 906 304 401 422 506 390 304 56 29 757 607 697 453 1.6 3.1 3.2 4.9 7.0 12.1 7.0 6.2 6.0 13.4 11.6 3.7 10.8 3.8 1 869 017 414 187 1 454 830 54119, Other legal services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 7 663 519 370 410 324 582 45 828 42 224 S 20 564 S 21 637 S S 88 731 S 65 852 2.2 10.7 10.1 17.9 17.0 S 16.6 S 9.7 S S 8.5 S 9.1 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 59 Table 14. Selected Detailed Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services1 Con. 5412, Accounting, tax return preparation, bookkeeping, and payroll services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 65 077 152 3 707 574 3 162 814 544 760 331 652 157 649 174 002 S 252 954 36 697 S 855 535 160 475 695 061 1.3 2.9 3.5 5.5 9.1 18.9 4.1 S 8.1 12.9 S 3.1 7.6 3.2 54121, Accounting, tax return preparation, bookkeeping, and payroll services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 65 077 152 3 707 574 3 162 814 544 760 331 652 157 649 174 002 S 252 954 36 697 S 855 535 160 475 695 061 1.3 2.9 3.5 5.5 9.1 18.9 4.1 S 8.1 12.9 S 3.1 7.6 3.2 541211, Offices of certified public accountants Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 35 616 047 2 439 997 2 160 845 279 153 175 938 85 907 90 031 S 112 331 S S 471 248 84 648 386 600 1.9 4.2 4.7 6.3 8.8 15.5 8.0 S 10.3 S S 4.8 11.5 4.9 541213, Tax return preparation services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 3 371 625 328 239 315 704 12 535 25 533 17 614 S 21 16 2 2 951 494 945 511 1.4 3.5 3.3 11.6 19.4 20.0 S 10.6 10.4 18.7 19.2 4.4 10.4 4.6 68 646 7 490 61 156 541214, Payroll services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 16 460 205 348 866 213 970 134 895 54 488 12 473 42 015 34 29 2 1 550 660 916 974 1.0 3.7 4.3 3.2 3.3 3.9 3.2 3.6 3.8 1.8 3.7 4.4 4.6 4.4 129 658 28 642 101 016 60 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 14. Selected Detailed Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services1 Con. 5412, Accounting, tax return preparation, bookkeeping, and payroll services Con. 54121, Accounting, tax return preparation, bookkeeping, and payroll services Con. 541219, Other accounting services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 9 629 275 590 473 S S S S 34 037 S 94 468 S S 185 983 39 695 146 288 1.8 6.3 S S S S 7.2 S 19.0 S S 6.5 18.7 7.0 5413, Architectural, engineering, and related services2 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 135 724 870 4 523 090 3 642 181 880 909 579 004 210 970 368 034 491 378 66 45 054 995 459 600 1.3 3.8 3.9 7.2 3.8 6.8 4.0 4.7 5.2 5.9 8.8 5.6 7.3 7.3 1 186 255 273 440 912 815 54131, Architectural services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 20 616 822 1 170 088 1 003 424 166 664 98 215 40 875 57 341 51 39 5 7 722 001 391 330 1.3 3.7 4.0 9.9 8.6 15.7 11.4 8.8 12.4 18.1 18.9 4.0 5.3 4.5 230 383 43 585 186 798 54133, Engineering services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 100 618 743 2 767 813 2 232 241 535 572 304 472 123 939 180 533 257 218 20 18 037 059 585 392 1.6 6.1 6.3 9.7 6.1 8.8 7.2 4.7 4.9 10.7 17.2 8.4 4.9 11.3 756 964 180 982 575 982 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 61 Table 14. Selected Detailed Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services1 Con. 5413, Architectural, engineering, and related services2 Con. 54134, Drafting services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S 36 130 35 162 S S S S S 3 540 S S 12 746 S 10 183 S 12.5 12.7 S S S S S 11.2 S S 12.6 S 12.1 54135, Building inspection services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S 32 182 S S S S S S S S S 29 964 S 28 386 S 13.2 S S S S S S S S S 11.6 S 11.3 54136, Geophysical surveying and mapping services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 1 123 189 53 189 38 840 14 350 22 773 S 22 179 18 839 2 925 15 841 74 12 189 5 967 6 222 2.8 3.2 4.2 8.2 9.3 S 9.6 7.2 10.1 8.5 11.1 12.3 12.7 14.1 54137, Surveying and mapping (except geophysical) services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 3 677 914 127 593 101 299 26 295 36 157 6 280 S 18 12 3 2 484 025 677 782 2.1 4.6 7.1 13.5 19.3 14.3 S 8.6 8.9 17.3 16.5 S S 11.2 S S 44 590 54138, Testing laboratories Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 7 738 639 336 095 204 423 S 111 191 35 833 75 358 S 102 130 S 14 968 80 001 19 346 60 655 2.1 9.6 12.5 S 11.7 14.0 13.3 S 14.5 S 14.4 10.8 12.9 11.3 62 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 14. Selected Detailed Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services1 Con. 5414, Specialized design services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 12 811 884 783 411 660 713 122 697 73 680 45 299 28 381 S S S 6 927 165 006 31 511 133 494 1.4 2.2 2.3 5.0 5.2 5.8 6.9 S S S 5.8 3.5 5.5 3.5 5415, Computer systems design and related services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 150 905 022 5 753 923 4 677 563 1 076 360 638 353 S 398 831 350 286 36 27 377 166 861 350 .4 2.6 2.5 4.6 2.9 S 3.6 5.8 5.7 11.6 9.9 2.4 4.2 3.0 2 231 742 740 890 1 490 852 5416, Management, scientific, and technical consulting services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 93 403 697 3 449 149 2 998 160 450 990 382 891 111 475 271 416 S S S 32 040 1 049 523 212 037 837 485 .9 2.6 2.5 4.0 14.2 16.8 13.9 S S S 11.9 4.2 5.3 4.4 54161, Management consulting services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 80 323 454 2 939 052 2 561 513 377 539 252 074 94 069 158 005 S S S 22 237 885 116 177 601 707 515 .9 2.7 2.7 5.1 7.4 19.8 7.0 S S S 15.7 4.7 6.2 5.0 54162, Environmental consulting services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 5 876 681 210 901 162 991 47 910 26 291 6 829 19 462 40 24 7 8 602 882 639 080 1.2 5.7 6.1 8.0 12.4 15.6 16.3 7.4 7.3 16.2 13.9 5.3 4.6 6.7 55 451 9 642 45 809 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 63 Table 14. Selected Detailed Operating Expenses for NAICS (1997) Sector 54 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Item and kind of business Amount ($1,000) Coefficient of variation (percent) 54, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Con. 541, Professional, scientific, and technical services1 Con. 5416, Management, scientific, and technical consulting services Con. 54169, Other scientific and technical consulting services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 7 203 561 299 197 273 656 25 541 S 10 576 S S 15 411 S S 108 956 24 795 84 161 1.5 4.5 4.6 7.3 S 9.7 S S 6.2 S S 3.8 6.3 3.7 5417, Scientific research and development services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 58 650 942 2 190 422 1 895 892 294 530 477 641 227 776 249 865 614 434 83 96 006 550 221 234 2.2 8.3 10.0 7.7 5.3 7.9 7.5 4.7 5.2 9.2 7.8 5.6 8.9 4.8 357 545 109 048 248 497 5418, Advertising and related services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 44 579 017 2 635 665 2 213 064 422 600 242 558 97 595 144 963 S 238 903 23 359 S 466 431 75 643 390 788 1.3 2.1 1.8 5.4 3.1 3.7 4.1 S 2.5 4.6 S 2.3 4.4 2.5 5419, Other professional, scientific, and technical services3 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 1Excludes 2Excludes 3Excludes S S S S S S S S S S S S S S S S S S S S S S S S S S S S NAICS 54112, Office of Notaries, out of scope. NAICS 54132, Landscape Architectural Services, out of scope. NAICS 54194, Veterinary Services, out of scope. Note 1: Detail may not add to total because of rounding. Note 2: NAICS 54112, Offices of Notaries; NAICS 54132, Landscape Architectural Services; and NAICS 54194, Veterinary Services are out of scope. Source: 2002 Business Expenses Survey. 64 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 419 178 752 343 175 28 12 1 932 552 482 802 011 519 11 208 3 2 1 5 1 1 4 3 888 088 434 036 716 883 783 806 281 302 327 989 451 649 958 893 188 452 372 204 195 S 416 275 924 152 476 020 287 640 665 146 S 677 912 014 688 S X .6 .9 1.3 5.7 5.2 4.9 2.8 S 3.0 2.5 6.9 5.2 3.6 11.9 4.7 1.2 15.2 7.3 S 2.1 1.8 2.1 1.5 S X 82.0 51.0 8.3 3.7 .3 .2 3.3 S 1.1 .6 .4 1.5 .5 .5 1.4 1.1 .1 .1 S 2.7 1.5 .7 4.0 S X .6 .4 1.1 5.8 4.9 4.8 2.8 S 3.0 2.3 6.7 4.8 3.7 11.8 4.5 1.6 14.8 7.5 S 2.4 1.5 2.0 1.3 S 9 4 2 13 561, Administrative and support services2 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 366 785 212 302 162 25 11 9 1 3 1 1 4 1 1 4 3 051 260 631 812 942 463 146 882 153 628 394 835 522 755 389 636 277 292 148 590 811 030 826 476 323 566 626 818 853 592 698 449 234 716 897 824 429 491 927 007 S 353 370 275 271 S X .7 1.0 1.4 6.2 5.6 5.4 3.3 2.3 3.2 2.6 7.2 5.5 4.0 12.7 5.1 1.3 15.2 7.5 S 1.4 2.3 2.9 1.7 S X 82.4 53.7 8.5 3.9 .3 .2 3.0 .6 1.0 .5 .5 1.6 .5 .6 1.5 1.2 .1 .1 S 2.7 1.2 .6 3.3 S X .7 .4 1.3 6.3 5.2 5.3 3.5 2.3 3.1 2.7 6.8 5.1 4.2 12.7 5.0 1.8 14.8 7.8 S 1.5 2.1 2.8 1.5 S 8 3 1 10 5611, Office administrative services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 33 966 798 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 65 Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 561, Administrative and support services2 Con. 5612, Facilities support services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 13 589 749 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 5613, Employment services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 129 675 396 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 56131, Employment placement agencies Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 6 375 367 3 101 451 S 897 669 S S S S S 448 S S 443 541 227 S 385 S S S 383 447 806 961 S X S 3.2 3.4 S S S S S 9.5 S S 6.7 11.3 6.0 S 8.2 S S S 9.5 11.7 16.2 17.5 S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 12 60 20 26 65 204 51 39 64 66 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 561, Administrative and support services2 Con. 5613, Employment services Con. 56132, Temporary help services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 68 529 551 58 973 329 43 301 506 5 337 675 S 80 877 6 433 S S 101 804 96 242 72 502 539 696 144 175 124 014 282 010 395 271 S 22 238 28 405 943 253 301 390 S 715 551 S X 1.2 1.1 2.7 S 10.6 5.8 S S 5.0 9.2 10.7 9.9 8.0 9.3 6.7 4.0 S 15.8 11.5 6.0 13.3 S 3.7 S X 86.1 73.4 9.1 S .1 – S S .2 .2 .1 .9 .2 .2 .5 .7 S – – 1.6 .5 S 1.2 S X 1.2 1.3 2.6 S 10.3 5.4 S S 4.8 10.1 11.3 10.1 7.8 9.2 6.7 4.1 S 15.1 11.9 5.4 13.1 S 3.5 S 56133, Employee leasing services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 54 770 477 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 5614, Business support services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 48 438 941 40 17 2 2 334 125 448 309 252 266 534 096 205 825 S S S S 647 S 420 153 074 837 665 688 232 750 767 S 724 432 S X .5 1.3 1.8 4.4 4.3 S S S S 2.8 S 7.6 7.3 8.4 7.5 2.7 4.6 16.2 2.9 2.3 S 3.5 5.5 S X 83.3 42.5 6.1 5.7 .6 S S S S .7 S 1.4 .9 .5 1.5 2.7 .2 .1 .2 4.8 S .7 6.7 S X .5 1.2 1.7 4.4 4.5 S S S S 2.8 S 7.6 7.6 8.0 7.5 2.8 4.7 16.3 3.0 2.2 S 3.5 5.0 S 262 583 374 189 608 1 104 74 60 98 1 918 274 2 695 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 67 Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 561, Administrative and support services2 Con. 5614, Business support services Con. 56141, Document preparation services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 3 079 750 2 208 211 1 115 057 128 064 176 698 20 806 989 S S S 17 435 29 702 S 9 162 11 268 18 558 110 459 S S S 70 446 14 237 7 723 72 482 S X 1.3 2.5 5.4 13.5 7.0 15.9 S S S 12.9 10.5 S 18.5 7.4 4.7 3.8 S S S 7.3 5.0 6.9 3.5 S X 71.7 50.5 5.8 8.0 .9 – S S S .8 1.3 S .4 .5 .8 5.0 S S S 3.2 .6 .3 3.3 S X 1.3 2.6 4.8 13.6 7.3 15.5 S S S 12.3 10.5 S 18.9 7.4 4.8 4.0 S S S 7.0 4.7 6.9 3.8 S 56142, Telephone call centers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 13 624 851 12 600 136 6 272 089 872 791 625 318 77 713 S 130 720 82 445 S 91 505 S 149 257 93 740 S 201 486 506 862 11 798 S 4 340 511 764 66 432 107 725 966 128 S X 1.6 2.3 3.2 11.2 6.6 S 7.9 3.1 S 3.9 S 17.6 8.1 S 11.1 4.6 9.7 S 16.0 5.3 5.7 8.7 14.2 S X 92.5 49.8 6.9 5.0 .6 S 1.0 .7 S .7 S 1.2 .7 S 1.6 4.0 .1 S – 4.1 .5 .9 7.7 S X 1.6 2.5 3.6 11.4 6.8 S 8.1 3.1 S 4.1 S 18.2 8.5 S 11.6 4.8 9.9 S 16.3 4.3 6.0 7.5 10.6 S 56143, Business service centers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 8 692 903 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 68 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 561, Administrative and support services2 Con. 5614, Business support services Con. 56144, Collection agencies Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 9 037 961 8 011 781 4 173 608 579 610 272 787 59 670 864 S S 273 487 40 537 S S 200 061 46 607 S 275 649 13 151 S 29 989 320 642 70 098 56 743 302 957 S X 1.3 2.5 3.3 6.1 12.5 8.9 S S 10.7 8.9 S S 12.6 8.1 S 4.1 20.0 S 11.2 3.2 6.8 8.5 5.0 S X 88.6 52.1 7.2 3.4 .7 – S S 3.4 .5 S S 2.5 .6 S 3.4 .2 S .4 4.0 .9 .7 3.8 S X 1.3 2.1 3.0 6.5 12.3 8.7 S S 11.5 9.5 S S 13.2 8.1 S 3.9 18.9 S 11.6 3.3 6.9 7.9 5.5 S 56145, Credit bureaus Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 4 612 684 3 303 499 1 182 145 206 962 140 751 38 356 286 S 11 858 42 127 22 806 14 054 87 356 31 845 S 198 002 88 300 31 863 7 889 53 718 135 630 18 278 14 228 224 515 674 915 X .7 1.1 1.2 1.7 2.0 1.5 S 2.2 1.6 2.0 1.4 4.6 2.3 S 1.2 1.9 2.0 11.0 4.8 2.9 4.5 9.0 1.3 2.6 X 71.6 35.8 6.3 4.3 1.2 – S .4 1.3 .7 .4 2.6 1.0 S 6.0 2.7 1.0 .2 1.6 4.1 .6 .4 6.8 20.4 X .7 .9 1.0 1.8 2.0 1.6 S 2.0 1.4 2.1 1.6 4.6 2.3 S 1.3 2.0 2.2 11.0 5.4 2.9 4.3 9.1 1.3 2.3 56149, Other business support services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 9 390 792 2 086 336 S 546 412 S S S S S S 474 S S S S S 136 S 474 903 547 S S S S X S 1.8 1.7 S S S S S S 6.3 S S S S S 8.6 S 5.3 7.6 3.2 S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 39 85 5 5 246 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 69 Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 561, Administrative and support services2 Con. 5615, Travel arrangement and reservation services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 26 968 356 20 998 687 7 552 225 1 269 991 281 592 106 448 S 820 761 289 290 299 304 261 025 197 604 1 764 686 121 523 86 035 199 670 433 638 35 073 65 607 28 440 950 025 241 890 85 032 1 202 606 S X 1.5 2.0 2.8 11.4 4.7 S 12.7 3.6 4.7 3.7 4.1 12.6 6.3 7.2 6.1 3.0 8.7 19.2 9.5 4.8 6.3 4.6 2.5 S X 77.9 36.0 6.0 1.3 .5 S 3.9 1.4 1.4 1.2 .9 8.4 .6 .4 1.0 2.1 .2 .3 .1 4.5 1.2 .4 5.7 S X 1.5 2.2 3.0 12.7 4.3 S 13.6 3.4 4.9 3.4 4.0 10.7 5.5 7.0 6.1 2.7 7.2 20.1 9.2 4.8 5.7 5.0 2.1 S 56151, Travel agencies Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 10 278 520 9 439 189 3 796 918 608 462 113 625 59 769 S S S 94 922 45 441 37 041 S 33 539 51 477 56 566 223 665 23 094 S 17 005 670 021 87 935 42 421 384 790 S X 3.2 3.6 5.3 19.8 8.2 S S S 7.2 13.4 15.0 S 7.0 11.5 12.4 4.2 13.0 S 8.1 6.1 12.5 6.5 4.6 S X 91.8 40.2 6.4 1.2 .6 S S S 1.0 .5 .4 S .4 .5 .6 2.4 .2 S .2 7.1 .9 .4 4.1 S X 3.2 3.8 5.3 25.5 7.0 S S S 7.2 14.4 14.6 S 6.9 11.2 14.0 4.5 9.1 S 8.6 6.5 11.6 7.8 4.4 S 56152, Tour operators Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 3 384 580 2 773 081 876 373 120 889 S 8 602 S S 14 867 56 068 17 684 52 847 186 190 16 942 10 564 42 204 49 418 S S 3 418 100 899 38 772 14 246 93 597 S X 2.2 5.4 5.6 S 9.6 S S 7.1 5.5 9.8 9.1 5.3 4.6 8.2 14.7 4.9 S S 8.0 7.4 10.1 11.1 7.9 S X 81.9 31.6 4.4 S .3 S S .5 2.0 .6 1.9 6.7 .6 .4 1.5 1.8 S S .1 3.6 1.4 .5 3.4 S X 2.2 6.3 6.4 S 9.0 S S 6.8 6.2 10.0 9.4 6.5 5.7 8.1 14.5 5.7 S S 9.2 8.2 10.4 10.9 7.9 S 70 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 561, Administrative and support services2 Con. 5615, Travel arrangement and reservation services Con. 56159, Other travel arrangement and reservation services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 13 305 256 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 5616, Investigation and security services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 32 498 131 29 577 434 16 293 389 2 614 740 587 245 60 389 12 195 1 662 779 S 146 435 162 813 32 768 299 319 S 69 071 211 944 433 101 15 427 15 856 S 623 103 567 689 194 135 1 656 438 S X 1.5 1.5 2.0 6.3 3.9 10.8 6.7 S 1.9 6.3 6.3 5.4 S 6.5 7.1 4.0 12.1 7.1 S 5.0 4.9 9.0 4.1 S X 91.0 55.1 8.8 2.0 .2 – 5.6 S .5 .6 .1 1.0 S .2 .7 1.5 .1 .1 S 2.1 1.9 .7 5.6 S X 1.5 1.0 2.2 7.0 4.2 10.6 5.5 S 1.8 6.6 5.5 5.9 S 6.5 8.2 5.1 10.4 8.4 S 4.9 4.7 8.8 4.6 S 56161, Investigation, guard, and armored car services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 19 914 061 18 308 557 12 187 705 1 794 195 232 309 34 020 3 777 329 369 S 43 614 54 077 17 579 S S 38 065 78 065 137 451 8 496 4 164 S 271 101 361 459 121 291 250 746 S X 2.0 1.5 2.5 12.7 7.4 9.2 7.5 S 3.3 8.5 9.0 S S 7.0 7.1 4.4 11.9 11.3 S 7.1 4.8 14.1 4.3 S X 91.9 66.6 9.8 1.3 .2 – 1.8 S .2 .3 .1 S S .2 .4 .8 – – S 1.5 2.0 .7 1.4 S X 2.0 1.4 2.4 14.5 7.9 8.5 7.5 S 3.4 8.2 8.2 S S 8.2 7.3 5.1 10.4 13.5 S 7.1 4.8 13.4 4.3 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 71 Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 561, Administrative and support services2 Con. 5616, Investigation and security services Con. 56162, Security system services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 12 584 070 11 268 877 4 105 683 820 545 354 936 26 369 8 418 1 333 410 S 102 821 108 736 15 189 226 763 33 575 31 007 133 880 295 650 S 11 692 28 222 352 002 206 230 72 844 1 405 692 S X 2.6 4.6 3.3 7.2 5.1 15.7 7.7 S 2.4 9.3 6.2 5.2 15.7 9.8 9.6 5.3 S 7.7 10.2 6.0 10.6 6.8 4.8 S X 89.5 36.4 7.3 3.1 .2 .1 11.8 S .9 1.0 .1 2.0 .3 .3 1.2 2.6 S .1 .3 3.1 1.8 .6 12.5 S X 2.6 2.3 3.3 7.2 5.4 16.2 5.2 S 2.9 8.9 5.2 5.0 11.3 10.8 11.1 5.4 S 7.7 8.4 5.9 11.2 6.7 4.7 S 5617, Services to buildings and dwellings2 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 48 268 357 38 656 419 18 389 013 S S S S S S S 274 302 S 527 390 S S S 358 234 9 376 15 229 7 955 764 937 S S S S X .7 1.2 S S S S S S S 8.7 S 3.7 S S S 3.0 16.6 7.5 15.1 4.5 S S S S X 80.1 47.6 S S S S S S S .7 S 1.4 S S S .9 – – – 2.0 S S S S X .7 1.3 S S S S S S S 8.4 S 3.8 S S S 3.3 16.9 7.5 15.2 4.5 S S S S 56171, Exterminating and pest control services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 6 911 725 6 030 992 2 860 609 492 157 S 22 027 S 473 124 S 27 855 46 686 18 075 165 424 13 012 22 167 16 209 83 885 2 017 1 817 3 037 178 668 204 419 53 025 208 098 S X 1.5 1.7 3.4 S 6.3 S 7.8 S 4.5 7.7 5.7 7.4 3.9 8.4 13.8 8.4 9.1 15.8 10.3 5.1 2.7 7.1 14.4 S X 87.3 47.4 8.2 S .4 S 7.8 S .5 .8 .3 2.7 .2 .4 .3 1.4 – – .1 3.0 3.4 .9 3.5 S X 1.5 1.3 3.1 S 6.2 S 6.9 S 5.4 6.9 5.6 7.3 4.7 8.0 13.0 8.2 9.6 14.6 8.8 4.8 2.6 7.8 13.1 S 72 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 561, Administrative and support services2 Con. 5617, Services to buildings and dwellings2 Con. 56172, Janitorial services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 33 033 412 26 554 122 13 584 396 S S S S S S S 133 666 S 133 249 S S S 174 730 3 696 9 219 S 369 075 S S S S X .8 1.6 S S S S S S S 17.6 S 5.9 S S S 6.5 19.8 6.4 S 7.9 S S S S X 80.4 51.2 S S S S S S S .5 S .5 S S S .7 – – S 1.4 S S S S X .8 1.9 S S S S S S S 17.1 S 6.2 S S S 7.0 20.4 6.3 S 8.2 S S S S 56174, Carpet and upholstery cleaning services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 3 384 832 2 675 886 144 347 14 226 44 10 44 6 153 5 13 45 280 351 096 022 031 S 267 221 298 409 058 745 636 907 S 488 S S 235 719 875 142 708 S X 2.3 3.3 3.6 19.6 11.9 S 12.2 11.5 8.1 11.1 12.1 6.7 9.8 6.1 S 7.8 S S 15.3 7.4 5.9 13.9 6.8 S X 79.0 33.1 5.4 13.0 .5 S 8.5 1.7 .4 1.7 .2 5.7 .2 .5 S 1.7 S S – 3.8 3.3 1.7 3.5 S X 2.3 4.7 3.9 15.5 11.0 S 9.8 11.3 8.8 8.6 12.0 7.0 8.7 5.7 S 7.4 S S 18.4 6.3 6.3 16.6 6.5 S 102 87 46 94 56179, Other services to buildings and dwellings Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 4 938 388 S 1 057 656 174 851 S S S S S S S S S S S S 54 132 S S S S S S S S X S 3.3 3.5 S S S S S S S S S S S S 4.3 S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 73 Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 561, Administrative and support services2 Con. 5619, Other support services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 33 379 484 24 9 1 1 845 596 763 009 84 348 1 405 518 212 533 120 127 336 316 38 34 32 1 253 375 222 1 171 154 482 801 166 443 184 196 S 339 166 947 S 182 353 030 869 368 880 286 618 509 140 473 S X .9 1.2 1.7 6.0 4.0 7.3 7.0 S 7.5 5.4 18.8 S 5.8 4.9 9.2 3.6 10.2 14.3 14.0 2.7 3.7 5.5 2.5 S X 74.4 38.6 7.1 4.1 .3 1.4 5.7 S 2.1 .9 2.1 S .5 .5 1.4 1.3 .2 .1 .1 5.0 1.5 .9 4.7 S X .9 .9 1.4 6.1 4.2 7.1 6.3 S 7.2 5.4 19.9 S 5.3 5.1 9.0 3.6 11.0 14.7 14.0 2.8 3.7 5.8 1.9 S 56191, Packaging and labeling services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 5 039 392 1 356 S 683 S S S S S S S 186 S 121 S S S 331 S S S 932 S S S S X S 3.4 S S S S S S S 8.7 S 19.3 S S S 5.0 S S S 4.9 S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 46 22 19 166 56192, Convention and trade show organizers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 9 090 267 6 791 334 2 515 357 468 959 345 693 14 396 S 584 298 S 99 973 38 751 74 806 147 918 26 551 29 893 77 764 60 346 8 372 S S 352 645 130 431 78 254 255 846 1 398 777 X 1.5 2.5 2.7 8.8 7.1 S 5.6 S 8.0 11.7 12.8 11.7 4.5 6.4 13.8 3.6 9.1 S S 5.1 3.7 3.9 5.6 4.7 X 74.7 37.0 6.9 5.1 .2 S 8.6 S 1.5 .6 1.1 2.2 .4 .4 1.1 .9 .1 S S 5.2 1.9 1.2 3.8 20.6 X 1.5 1.9 2.3 9.0 6.5 S 6.2 S 8.3 11.7 12.1 11.0 4.0 6.9 15.0 3.1 8.5 S S 4.5 3.0 3.9 6.6 3.7 74 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 561, Administrative and support services2 Con. 5619, Other support services Con. 56199, All other support services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 19 249 826 14 171 219 5 724 442 1 057 369 406 474 57 051 40 112 S S 264 426 127 229 S S 78 705 82 347 227 157 237 191 26 995 22 101 25 059 734 041 182 305 103 234 771 392 S X 1.7 2.1 3.0 13.8 5.8 16.0 S S 11.2 6.0 S S 9.3 5.9 9.7 4.5 15.8 16.1 16.3 4.0 6.0 11.3 3.2 S X 73.6 40.4 7.5 2.9 .4 .3 S S 1.9 .9 S S .6 .6 1.6 1.7 .2 .2 .2 5.2 1.3 .7 5.4 S X 1.7 1.7 2.3 13.4 6.2 17.0 S S 11.1 6.8 S S 8.5 6.1 9.3 4.6 16.9 16.3 15.6 4.2 6.3 12.3 3.1 S 562, Waste management and remediation services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 52 393 540 41 881 132 13 292 417 S 989 885 68 746 55 387 2 061 342 S S 459 825 S 200 436 193 579 S 393 858 170 149 3 738 10 139 22 608 1 179 323 S 639 739 3 619 417 S X .7 1.2 S 5.2 3.0 2.8 4.6 S S 7.0 S 4.3 3.0 S 2.0 2.9 19.2 5.8 4.2 10.0 S 1.9 1.6 S X 79.9 31.7 S 2.4 .2 .1 4.9 S S 1.1 S .5 .5 S .9 .4 – – .1 2.8 S 1.5 8.6 S X .7 1.0 S 5.4 3.3 2.9 4.2 S S 7.0 S 4.4 3.2 S 1.9 3.1 19.1 5.6 4.1 10.0 S 2.0 1.6 S 5621, Waste collection Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 28 689 857 23 419 160 7 405 671 S S S 27 077 S S S 169 614 S 75 147 S S S 57 006 S S 2 114 S S S S S X 1.2 1.8 S S S 1.4 S S S 17.9 S 6.6 S S S 7.0 S S 15.9 S S S S S X 81.6 31.6 S S S .1 S S S .7 S .3 S S S .2 S S – S S S S S X 1.2 1.5 S S S 1.8 S S S 18.0 S 6.4 S S S 7.0 S S 15.7 S S S S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 75 Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 562, Waste management and remediation services 5621, Waste collection Con. 562111, Solid waste collection Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 26 829 356 21 953 959 6 914 545 S S S S S S S S S 71 383 S S S 43 968 S S S S S S S S X 1.3 1.9 S S S S S S S S S 7.0 S S S 9.0 S S S S S S S S X 81.8 31.5 S S S S S S S S S .3 S S S .2 S S S S S S S S X 1.3 1.6 S S S S S S S S S 6.7 S S S 8.9 S S S S S S S S Con. 562112, Hazardous waste collection Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1 352 075 1 043 344 69 14 1 23 68 59 9 14 1 5 5 9 433 057 630 807 780 955 606 224 672 412 444 602 134 739 S 685 S 158 911 042 539 374 592 727 X .5 .6 .8 8.1 1.3 1.6 1.8 3.0 10.1 3.7 11.8 3.5 2.8 1.0 S 1.9 S 10.6 2.1 2.4 .9 1.8 1.4 1.1 X 77.2 33.0 6.7 1.4 .2 2.3 6.6 5.7 .9 1.4 – .2 .5 .6 S .9 S – .1 3.5 3.0 1.2 4.7 26.8 X .5 .6 .7 8.0 1.1 1.4 1.7 2.9 10.4 4.1 11.8 3.3 2.9 1.3 S 1.8 S 11.5 2.1 2.4 1.1 1.6 1.2 .9 37 31 12 48 279 562119, Other waste collection Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 508 426 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 76 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 15. Revenue and Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES2 Con. 562, Waste management and remediation services 5622, Waste treatment and disposal Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 10 988 757 8 246 629 2 356 141 S S S S S S S 129 263 S 23 493 S S S 27 240 280 725 1 256 268 856 S S S S X .6 .7 S S S S S S S 5.1 S 11.4 S S S 4.2 14.0 10.9 8.2 2.0 S S S S X 75.0 28.6 S S S S S S S 1.6 S .3 S S S .3 – – – 3.3 S S S S X .6 .7 S S S S S S S 4.9 S 11.1 S S S 4.3 14.0 10.9 7.8 2.0 S S S S Con. 5629, Remediation and other waste management services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1For data amounts presented for total operating expenses, the 2Excludes NAICS 56173, Landscaping Services, out of scope. 12 714 926 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S percentage represents total operating expenses as a percent of revenue. Note 1: Detail may not add to total because of rounding. Note 2: NAICS 56173, Landscaping Services is out of scope. Sources: 2002 Business Expenses Survey and 2002 Economic Census. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 77 Table 16. Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES1 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 343 932 958 9 327 677 6 717 484 2 610 193 2 088 275 638 149 1 450 126 S 1 284 637 669 701 S 3 806 640 730 212 3 076 428 .6 2.1 1.3 5.7 2.5 5.2 3.1 S 1.8 3.5 S 1.2 1.9 1.3 561, Administrative and support services1 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 302 051 826 8 148 353 6 214 420 1 933 934 1 628 449 564 333 1 064 116 1 882 592 1 108 252 520 232 254 108 3 636 491 710 582 2 925 910 .7 1.4 1.6 3.4 2.6 6.0 2.6 2.3 2.1 4.4 13.3 1.3 1.9 1.4 5611, Office administrative services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 5612, Facilities support services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 5613, Employment services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S S S S S S S S S S S S S S S S S S S S S S S S S S S S 78 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 16. Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES1 Con. 561, Administrative and support services1 Con. 5613, Employment services Con. 56131, Employment placement agencies Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S 204 383 181 714 22 670 S 3 376 S S 17 378 S X 65 385 13 193 52 193 S 9.5 10.0 18.5 S 17.1 S S 11.3 S 13.6 8.2 15.0 8.2 56132, Temporary help services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 58 973 329 943 253 852 409 90 844 96 242 S 52 929 S 60 546 S 5 676 395 271 91 121 304 150 1.2 6.0 5.6 19.3 9.2 S 7.1 S 8.5 S 16.4 4.0 8.2 4.4 56133, Employee leasing services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 5614, Business support services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 40 334 266 1 918 767 S S 262 647 72 838 189 809 S S S S 1 104 665 197 307 907 358 .5 2.3 S S 2.8 3.7 3.4 S S S S 2.7 4.0 2.9 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 79 Table 16. Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES1 Con. 561, Administrative and support services1 Con. 5614, Business support services Con. 56141, Document preparation services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 2 208 211 70 446 53 365 17 080 17 435 S 13 934 S 5 995 S 369 110 459 14 653 95 806 1.3 7.3 6.6 14.1 12.9 S 6.4 S 7.7 S 12.0 3.8 13.7 3.8 56142, Telephone call centers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 12 600 136 511 764 403 339 108 425 91 505 31 678 59 827 82 69 6 6 445 034 411 999 1.6 5.3 5.7 5.9 3.9 5.5 4.3 3.1 3.2 5.3 6.9 4.6 7.6 4.8 506 862 55 252 451 610 56143, Business service centers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 56144, Collection agencies Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 8 011 781 320 642 290 433 30 209 40 537 15 929 24 608 S 27 945 S 1 181 275 649 68 660 206 989 1.3 3.2 3.3 8.0 8.9 11.4 10.8 S 6.0 S 13.0 4.1 10.9 4.0 80 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 16. Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES1 Con. 561, Administrative and support services1 Con. 5614, Business support services Con. 56145, Credit bureaus Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 3 303 499 135 630 91 997 43 633 22 806 5 948 16 858 11 858 11 234 334 290 88 300 39 059 49 241 .7 2.9 2.9 3.3 2.0 1.9 2.2 2.2 2.3 7.0 1.5 1.9 1.9 2.3 56149, Other business support services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S 246 547 S S 39 474 10 290 29 185 S S S S 85 136 9 911 75 225 S 3.2 S S 6.3 6.4 7.3 S S S S 8.6 5.6 9.6 5615, Travel arrangement and reservation services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 20 998 687 950 025 760 053 189 972 261 025 116 088 144 937 289 61 221 5 290 745 690 856 1.5 4.8 4.1 14.9 3.7 3.1 5.1 3.6 5.3 3.8 7.1 3.0 3.5 3.7 433 638 100 839 332 799 56151, Travel agencies Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 9 439 189 670 021 537 959 132 062 45 441 17 176 S S 30 241 S 1 861 223 665 40 596 183 070 3.2 6.1 5.0 17.8 13.4 10.4 S S 8.9 S 10.4 4.2 6.6 5.3 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 81 Table 16. Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES1 Con. 561, Administrative and support services1 Con. 5615, Travel arrangement and reservation services Con. 56152, Tour operators Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 2 773 081 100 899 76 248 S 17 684 6 316 11 369 14 8 3 2 867 937 886 044 2.2 7.4 7.0 S 9.8 6.7 14.9 7.1 6.8 11.4 15.1 4.9 11.1 4.8 49 418 6 587 42 831 56159, Other travel arrangement and reservation services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 5616, Investigation and security services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 29 577 434 623 103 445 219 177 884 162 813 S 120 608 S 72 709 S 10 526 433 101 42 433 390 668 1.5 5.0 6.3 5.4 6.3 S 4.8 S 4.8 S 6.6 4.0 6.2 4.1 56161, Investigation, guard, and armored car services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 18 308 557 271 101 205 673 65 428 54 077 13 475 40 602 S 27 324 S 3 918 137 451 17 854 119 597 2.0 7.1 9.0 10.3 8.5 6.9 10.8 S 8.6 S 8.0 4.4 12.6 4.5 82 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 16. Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES1 Con. 561, Administrative and support services1 Con. 5616, Investigation and security services Con. 56162, Security system services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 11 268 877 352 002 239 546 112 456 108 736 S 80 006 S 45 385 S 6 608 295 650 24 579 271 070 2.6 6.0 7.3 8.4 9.3 S 5.5 S 7.1 S 8.8 5.3 6.1 5.2 5617, Services to buildings and dwellings1 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 38 656 419 764 937 496 077 268 861 274 302 S 193 050 S S S S 358 234 32 404 325 830 .7 4.5 5.2 8.1 8.7 S 8.2 S S S S 3.0 10.3 3.2 56171, Exterminating and pest control services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 6 030 992 178 668 100 990 77 678 46 686 11 771 34 915 S 22 465 29 067 S 83 885 5 091 78 793 1.5 5.1 8.0 5.7 7.7 11.0 8.3 S 4.3 15.3 S 8.4 12.8 8.7 56172, Janitorial services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 26 554 122 369 075 253 413 S 133 666 S 76 172 S S S S 174 730 20 603 154 126 .8 7.9 8.3 S 17.6 S 17.9 S S S S 6.5 12.9 7.1 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 83 Table 16. Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES1 Con. 561, Administrative and support services1 Con. 5617, Services to buildings and dwellings1 Con. 56174, Carpet and upholstery cleaning services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 2 675 280 102 719 75 233 S 44 409 6 021 38 388 44 16 19 8 221 486 415 319 2.3 7.4 8.7 S 11.1 10.4 13.2 11.5 12.8 18.1 12.6 7.8 S 8.1 45 488 S 41 621 56179, Other services to buildings and dwellings Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S 54 132 2 842 S S S S S S S S S S S S 4.3 6.1 S 5619, Other support services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 24 845 154 1 253 618 892 108 361 510 212 166 71 955 140 211 S 270 705 S 36 599 316 869 110 368 206 501 .9 2.7 3.5 3.1 5.4 6.3 6.4 S 5.2 S 6.2 3.6 5.8 4.5 56191, Packaging and labeling services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S 166 932 133 258 33 674 46 186 15 117 31 068 S S S S 19 331 5 203 14 129 S 4.9 4.7 11.0 8.7 8.7 9.8 S S S S 5.0 3.2 6.6 84 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 16. Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES1 Con. 561, Administrative and support services1 Con. 5619, Other support services Con. 56192, Convention and trade show organizers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 6 791 334 352 645 232 003 120 642 38 751 12 225 26 526 S 43 818 S 4 963 60 346 9 878 50 468 1.5 5.1 6.7 4.3 11.7 15.1 14.9 S 11.0 S 12.9 3.6 9.3 4.5 56199, All other support services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 14 171 219 734 041 526 847 207 194 127 229 44 613 82 616 S 179 362 S 19 772 237 191 95 287 141 904 1.7 4.0 5.1 5.6 6.0 8.2 8.1 S 8.1 S 10.4 4.5 6.8 6.5 562, Waste management and remediation services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 41 881 132 1 179 323 503 064 676 259 459 825 73 816 386 009 S S S S 170 149 19 631 150 518 .7 10.0 4.0 17.8 7.0 5.1 8.4 S S S S 2.9 13.3 3.4 5621, Waste collection Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 23 419 160 S 148 117 S 169 614 S 158 062 S S S S 57 006 S 51 504 1.2 S 13.8 S 17.9 S 19.0 S S S S 7.0 S 8.8 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 85 Table 16. Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES1 Con. 562, Waste management and remediation services 5621, Waste collection Con. 562111, Solid waste collection Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 21 953 959 S 130 055 S S S S S S S S 43 968 S 39 925 1.3 S 15.9 S S S S S S S S 9.0 S 11.2 Con. 562112, Hazardous waste collection Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 1 043 433 37 042 12 974 24 067 14 412 S 13 260 59 13 10 34 224 409 848 967 .5 2.4 3.4 2.5 3.7 S 3.1 3.0 .9 2.9 5.2 1.9 1.6 2.0 9 685 448 9 236 562119, Other waste collection Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 5622, Waste treatment and disposal Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 8 246 629 268 856 S S 129 263 35 296 93 966 S S S S 27 240 3 600 23 639 .6 2.0 S S 5.1 4.6 7.0 S S S S 4.2 8.5 4.2 86 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 16. Selected Detailed Operating Expenses for NAICS (1997) Sector 56 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 56, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES1 Con. 562, Waste management and remediation services Con. 5629, Remediation and other waste management services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 1Excludes S S S S S S S S S S S S S S S S S S S S S S S S S S S S NAICS 56173, Landscaping Services, out of scope. Note: Detail may not add to total because of rounding. Note 2: NAICS 56173, Landscaping Services is out of scope. Source: 2002 Business Expenses Survey. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 87 Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1 253 126 927 1 114 498 97 30 2 134 13 3 12 2 6 3 3 38 8 1 2 36 20 6 44 147 790 273 966 284 976 296 281 054 994 895 268 084 146 767 193 539 875 123 059 629 213 674 159 032 315 688 268 506 904 682 654 619 084 478 343 832 128 829 102 080 001 880 092 055 994 369 193 534 X .2 .3 .4 1.4 3.9 10.4 1.0 1.4 2.1 .9 5.1 4.4 1.3 1.0 1.6 .7 4.7 3.8 2.8 1.0 1.2 .9 .7 1.5 X 89.0 44.7 8.8 2.7 .3 – 12.0 1.2 .4 1.2 .2 .5 .3 .3 3.4 .8 .1 .1 .2 3.3 1.8 .6 4.0 13.2 X .2 .3 .4 1.4 3.9 10.3 1.0 1.4 2.1 .8 5.1 4.4 1.4 1.1 1.6 .7 4.7 3.8 2.8 1.0 1.2 1.0 .6 1.5 621, Ambulatory health care services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 520 679 857 442 211 35 12 1 935 138 176 480 768 185 44 482 051 034 674 783 418 599 373 S 638 449 309 871 654 713 011 862 569 100 957 285 806 711 804 219 X .3 .6 .7 3.0 2.6 8.5 2.6 S 3.3 1.5 8.5 8.2 2.0 1.5 3.0 1.0 6.3 1.9 5.0 1.0 1.6 2.1 1.8 3.1 X 85.1 47.7 7.9 2.8 .4 – 10.0 S .5 .9 .2 .8 .4 .5 2.9 1.0 .1 .1 .1 4.8 2.3 .7 2.5 12.6 X .3 .6 .8 2.9 2.6 8.7 2.6 S 3.2 1.5 8.3 8.1 2.1 1.6 3.1 1.0 6.4 2.0 4.9 1.0 1.5 2.2 1.8 2.9 2 076 4 115 990 3 452 1 592 2 426 12 657 4 545 395 493 649 21 137 10 047 3 083 11 212 56 031 6211, Offices of physicians Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 262 290 555 229 115 19 5 081 854 038 561 869 606 335 179 283 136 S 222 S 196 498 920 910 579 939 010 015 471 341 060 900 069 992 442 439 X .4 1.0 1.2 5.9 4.9 S 5.2 S 2.5 1.5 2.7 4.4 3.6 2.3 5.0 1.6 11.5 3.8 8.6 1.9 1.8 3.9 2.5 6.1 X 87.3 50.6 8.3 2.4 .4 S 8.4 S .3 .7 .2 .5 .4 .6 3.3 .9 .1 .1 .2 4.6 2.9 .6 1.8 12.2 X .4 1.1 1.3 5.6 5.0 S 5.3 S 2.7 1.7 2.9 4.3 3.8 2.4 5.2 1.8 12.0 3.9 8.7 1.9 1.8 4.0 2.7 5.7 19 323 660 1 663 375 1 091 835 1 281 7 588 2 061 174 246 361 10 619 6 683 1 372 4 226 28 052 88 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 621, Ambulatory health care services 6212, Offices of dentists Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 73 341 189 56 261 826 26 739 491 3 612 188 657 742 321 739 S 7 966 785 474 270 S 507 522 S 652 828 141 049 419 341 612 898 573 203 51 616 45 800 28 528 3 240 779 1 019 794 640 280 1 332 184 S X .8 .8 1.8 6.5 5.6 S 1.9 4.0 S 3.6 S 4.3 4.9 1.9 9.1 3.8 10.7 5.6 10.4 2.8 10.4 5.7 3.6 S X 76.7 47.5 6.4 1.2 .6 S 14.2 .8 S .9 S 1.2 .3 .7 1.1 1.0 .1 .1 .1 5.8 1.8 1.1 2.4 S X .8 .9 2.1 6.5 5.6 S 1.5 4.1 S 3.4 S 3.9 4.8 2.3 8.9 3.8 10.6 5.8 10.6 2.8 9.6 5.9 3.4 S Con. 6213, Offices of other health practitioners Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 48 020 715 36 14 2 1 188 453 331 312 201 14 4 257 388 167 345 106 138 326 638 573 36 34 28 3 029 630 409 1 116 047 643 328 650 013 860 168 293 980 782 956 S 566 265 176 691 108 585 998 341 336 433 126 S X 1.2 1.1 1.4 3.2 2.3 17.9 1.3 2.4 1.8 1.8 4.1 S 4.5 2.0 5.2 1.2 5.7 3.2 4.6 1.3 1.6 3.9 5.7 S X 75.4 39.9 6.4 3.6 .6 – 11.8 1.1 .5 1.0 .3 S .4 .9 1.8 1.6 .1 .1 .1 8.4 1.7 1.1 3.1 S X 1.2 .9 1.5 3.8 2.7 18.2 1.5 2.7 2.1 2.2 4.2 S 5.0 2.2 4.7 1.7 5.8 3.5 4.7 .9 1.6 4.0 4.7 S 62131, Offices of chiropractors Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 10 250 145 7 353 787 2 821 436 400 206 248 738 68 506 S 411 295 112 077 43 474 102 419 28 771 251 336 33 327 84 784 114 529 158 738 12 964 8 348 5 530 768 271 185 927 123 761 228 386 S X 1.6 2.2 1.6 6.6 3.7 S 3.1 3.1 2.4 3.7 4.1 3.3 5.4 2.2 7.7 2.3 12.0 7.0 11.3 2.9 3.2 6.1 5.1 S X 71.7 38.4 5.4 3.4 .9 S 5.6 1.5 .6 1.4 .4 3.4 .5 1.2 1.6 2.2 .2 .1 .1 10.4 2.5 1.7 3.1 S X 1.6 2.4 2.3 7.2 4.1 S 3.2 3.5 3.0 4.0 4.5 3.3 5.3 2.4 7.6 2.8 12.0 7.7 10.9 2.9 3.1 6.2 5.4 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 89 Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 621, Ambulatory health care services Con. Con. 6213, Offices of other health practitioners 62132, Offices of optometrists Revenue 9 063 427 7 825 203 2 923 372 469 993 110 972 38 400 S 1 214 605 S 40 682 56 371 23 150 S 20 736 51 783 46 534 108 684 5 285 6 641 S 700 717 95 435 64 112 225 147 S X 4.1 2.1 3.8 12.9 11.4 S 3.9 S 4.2 5.6 4.3 S 12.8 5.0 10.1 3.4 15.7 8.5 S 4.4 5.3 7.6 4.5 S X 86.3 37.4 6.0 1.4 .5 S 15.5 S .5 .7 .3 S .3 .7 .6 1.4 .1 .1 S 9.0 1.2 .8 2.9 S X 4.1 2.1 3.5 13.4 13.1 S 5.0 S 4.6 6.7 5.4 S 13.5 6.4 11.6 4.5 17.2 8.5 S 2.3 6.4 8.6 5.5 S Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 62133, Offices of mental health practitioners (except physicians) Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 6 508 866 S 1 399 939 230 814 S S S S S S S S S S S S S S S S S S S S S X S 2.0 3.2 S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 62134, Offices of physical, occupational, and speech therapists and audiologists Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 12 348 366 9 395 934 4 785 197 794 678 356 583 39 029 1 700 370 678 66 281 33 694 58 903 28 662 123 025 43 976 72 677 236 310 112 036 7 743 S 5 725 648 420 108 690 S S S X 1.4 1.9 2.9 6.9 6.3 8.9 5.2 5.1 6.3 6.0 13.2 6.2 13.4 6.6 13.1 1.8 15.9 S 12.8 3.4 4.0 S S S X 76.1 50.9 8.5 3.8 .4 – 3.9 .7 .4 .6 .3 1.3 .5 .8 2.5 1.2 .1 S .1 6.9 1.2 S S S X 1.4 .9 2.3 7.3 6.2 8.3 4.9 5.4 7.3 6.6 13.1 5.7 15.5 6.2 12.3 2.1 15.4 S 13.2 3.1 3.8 S S S 90 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 621, Ambulatory health care services Con. Con. 6213, Offices of other health practitioners 62139, Offices of all other health practitioners Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 9 849 911 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 6214, Outpatient care centers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 55 561 009 51 22 4 2 6 358 211 482 006 149 13 353 456 192 574 102 228 148 140 575 456 43 85 141 676 751 324 908 333 728 537 962 212 458 489 215 168 942 213 692 937 882 976 331 512 607 219 461 681 260 675 427 872 X .2 .5 .8 3.9 3.5 8.1 .9 1.9 3.1 2.0 2.9 2.5 2.8 3.0 3.7 1.5 11.2 5.6 3.0 1.6 1.2 3.1 6.3 1.3 X 92.4 43.2 8.7 3.9 .3 – 12.4 .9 .4 1.1 .2 .4 .3 .3 3.1 .9 .1 .2 .3 3.3 1.5 .6 3.7 14.3 X .2 .5 .7 4.0 3.6 8.0 .8 1.9 3.2 2.0 2.9 2.5 2.9 3.0 3.7 1.4 11.0 5.5 3.0 1.5 1.2 2.9 6.2 1.3 1 1 1 7 62141, Family planning centers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 1 198 825 1 135 525 93 31 3 98 11 5 14 7 24 3 5 41 18 1 1 59 23 4 26 133 229 601 503 133 431 S 486 459 573 317 842 102 375 617 615 945 S 490 653 203 663 079 034 754 X .8 1.4 1.5 7.9 10.5 S 3.0 5.0 4.3 5.2 4.1 5.9 4.8 6.3 6.9 2.3 S 10.0 14.5 3.4 4.3 7.6 2.9 7.9 X 94.7 46.3 8.2 2.7 .3 S 8.7 1.0 .5 1.3 .7 2.1 .3 .5 3.7 1.7 S .1 .1 5.2 2.1 .4 2.3 11.8 X .8 1.3 1.6 7.9 10.4 S 2.8 4.7 4.2 5.1 4.0 5.6 4.3 6.1 6.6 2.2 S 9.8 15.2 3.2 4.1 7.0 2.7 8.1 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 91 Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 621, Ambulatory health care services 6214, Outpatient care centers Con. Con. 62142, Outpatient mental health and substance abuse centers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 9 032 478 9 103 346 4 969 848 1 001 275 314 976 30 452 S 256 525 79 552 62 212 97 479 18 116 45 745 21 961 31 540 268 270 142 960 10 947 56 613 68 453 280 668 89 818 114 888 227 691 912 144 X .5 1.1 1.4 11.2 13.2 S 5.4 3.9 3.6 4.9 11.5 3.6 8.2 4.5 8.8 2.6 18.1 8.1 4.9 4.3 3.9 6.9 2.6 6.1 X 100.8 54.6 11.0 3.5 .3 S 2.8 .9 .7 1.1 .2 .5 .2 .3 2.9 1.6 .1 .6 .8 3.1 1.0 1.3 2.5 10.0 X .5 1.2 1.5 11.1 13.3 S 5.4 4.0 3.4 4.9 11.6 3.6 8.1 4.5 8.6 2.7 17.9 8.0 4.7 4.1 4.0 6.9 2.7 6.0 62149, Other outpatient care centers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 45 329 706 41 16 3 1 5 120 716 388 660 115 12 998 365 125 462 76 159 123 103 265 294 32 27 71 336 637 205 654 287 153 088 184 103 575 146 204 158 157 416 733 089 546 819 446 608 436 115 355 810 779 708 702 974 X .3 .7 1.0 3.6 2.8 3.4 .8 2.2 4.7 2.2 3.3 3.7 3.0 3.7 3.9 1.7 14.0 7.9 5.0 1.6 1.4 3.9 7.4 1.3 X 90.7 40.7 8.2 4.0 .3 – 14.6 .9 .3 1.1 .2 .4 .3 .3 3.1 .7 .1 .1 .2 3.3 1.6 .5 4.0 15.3 X .3 .7 1.0 3.6 2.8 3.4 .8 2.2 4.8 2.2 3.3 3.8 3.1 3.7 3.9 1.6 13.7 8.0 5.0 1.4 1.5 3.8 7.2 1.3 1 1 1 6 6215, Medical and diagnostic laboratories Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 29 358 936 24 446 804 9 629 002 1 819 790 530 856 82 335 60 098 2 998 809 154 405 457 850 520 461 67 525 130 368 136 229 83 361 1 265 357 314 116 13 344 21 807 45 230 1 349 812 334 875 155 444 1 369 550 S X .6 1.2 1.5 5.3 2.6 4.5 1.4 2.2 3.9 2.0 3.9 9.4 3.0 3.5 3.3 1.2 13.0 8.3 8.9 3.0 2.6 2.3 1.6 S X 83.3 39.4 7.4 2.2 .3 .2 12.3 .6 1.9 2.1 .3 .5 .6 .3 5.2 1.3 .1 .1 .2 5.5 1.4 .6 5.6 S X .6 1.0 1.2 5.4 2.6 4.2 1.5 2.2 3.7 2.1 4.2 10.0 3.1 3.4 3.2 1.3 13.2 8.2 9.0 3.1 2.3 2.1 1.7 S 92 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 621, Ambulatory health care services 6216, Home health care services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 32 541 963 29 16 2 1 244 580 852 344 99 2 1 775 116 138 137 78 169 99 107 636 298 31 33 645 259 111 408 3 293 139 440 042 143 418 524 809 758 663 135 056 080 229 539 446 312 S 849 304 970 304 645 363 883 X .5 1.1 1.2 4.5 6.9 19.4 6.8 3.7 9.3 8.1 4.1 5.2 4.3 5.0 7.8 2.1 S 3.9 8.0 2.2 2.7 5.3 3.4 4.5 X 89.9 56.7 9.8 4.6 .3 – 6.1 .4 .5 .5 .3 .6 .3 .4 2.2 1.0 S .1 .1 2.2 .9 .4 1.4 11.3 X .5 .9 1.0 4.6 7.2 19.3 6.4 3.9 9.5 8.5 4.2 5.5 4.5 4.9 7.9 2.2 S 4.1 8.2 2.3 2.9 5.6 3.7 4.4 Con. 6219, Other ambulatory health care services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 19 565 490 16 353 900 5 669 586 1 040 185 S 45 320 24 381 1 807 365 107 027 183 123 366 839 43 883 124 063 93 118 67 292 340 793 269 013 S 27 500 11 376 574 803 369 169 69 242 851 712 3 148 017 X .9 1.8 2.7 S 6.9 4.4 2.5 2.9 2.5 11.4 2.5 10.7 5.6 5.9 4.2 1.7 S 5.0 11.0 2.9 3.0 7.9 4.0 1.8 X 83.6 34.7 6.4 S .3 .1 11.1 .7 1.1 2.2 .3 .8 .6 .4 2.1 1.6 S .2 .1 3.5 2.3 .4 5.2 19.2 X .9 1.4 2.6 S 6.7 4.6 2.2 2.5 2.8 10.7 2.9 10.0 6.1 5.8 4.1 1.7 S 5.1 11.4 2.9 3.3 7.4 3.8 1.8 622, Hospitals Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 500 112 841 455 185 42 12 74 5 1 6 1 20 2 1 6 6 1 24 59 189 115 945 356 776 29 660 786 008 323 491 463 907 392 493 225 391 505 259 449 186 420 636 364 822 049 503 613 860 535 505 065 184 174 540 871 615 933 885 117 216 915 161 099 990 548 231 212 X .5 .6 .7 1.5 14.8 18.0 .9 1.2 1.2 1.0 2.8 3.1 2.6 3.4 2.0 1.2 9.1 7.1 4.0 1.2 2.1 3.0 .7 2.7 X 91.0 40.7 9.4 2.7 .2 – 16.4 1.3 .2 1.4 .1 .3 .2 .1 4.5 .5 .1 .1 .3 1.4 1.4 .3 5.4 13.0 X .5 .6 .6 1.5 15.3 17.7 .5 1.1 1.2 1.1 2.7 2.9 2.7 3.3 2.1 1.3 9.2 7.1 3.9 1.3 2.1 3.0 .5 2.5 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 93 Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 622, Hospitals Con. 6221, General medical and surgical hospitals Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 469 726 928 425 173 39 11 71 5 6 1 19 2 1 5 5 1 23 52 874 318 915 650 716 28 887 424 931 080 450 377 827 365 684 092 377 484 201 830 917 309 670 334 408 205 123 150 288 252 836 925 377 275 713 232 189 036 313 272 223 005 565 931 466 380 245 406 X .5 .5 .7 1.6 16.0 18.5 .9 1.2 1.3 1.1 2.9 3.3 2.8 3.5 2.1 1.3 9.4 7.7 4.2 1.4 2.2 3.2 .8 2.4 X 90.7 40.7 9.4 2.7 .2 – 16.9 1.3 .2 1.4 .1 .3 .2 .1 4.6 .5 .1 .1 .3 1.4 1.4 .3 5.6 12.3 X .5 .5 .5 1.6 16.6 18.2 .5 1.1 1.4 1.1 2.8 3.0 2.9 3.4 2.2 1.3 9.5 7.7 4.1 1.4 2.1 3.2 .5 2.2 6222, Psychiatric and substance abuse hospitals Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 13 626 730 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 6223, Specialty (except psychiatric and substance abuse) hospitals Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 16 759 183 16 354 811 7 314 369 1 792 773 573 905 32 518 S 2 153 347 194 806 49 752 169 216 30 507 72 517 47 825 19 527 471 770 75 773 9 895 15 674 33 797 427 925 220 781 67 092 817 941 1 762 325 X .2 .4 .4 1.1 1.6 S .8 1.0 3.7 1.2 1.1 2.3 2.0 4.7 3.4 1.1 17.0 3.9 2.6 .9 2.7 1.1 .9 .9 X 97.6 44.7 11.0 3.5 .2 S 13.2 1.2 .3 1.0 .2 .4 .3 .1 2.9 .5 .1 .1 .2 2.6 1.3 .4 5.0 10.8 X .2 .3 .4 1.1 1.7 S .9 1.0 3.6 1.0 1.1 2.3 2.0 4.8 3.4 1.1 17.0 4.0 2.6 1.0 2.7 1.1 .8 .9 94 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 623, Nursing and residential care facilities Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 128 650 139 123 61 12 2 10 3 1 856 344 192 880 127 17 898 077 203 299 157 503 407 449 124 742 30 46 84 969 737 733 232 596 911 165 073 607 538 745 984 468 778 889 045 424 498 697 189 948 930 114 004 371 173 436 763 071 X .5 .5 .9 2.3 6.3 5.8 1.3 1.2 3.2 1.5 9.0 2.0 4.2 1.9 2.2 1.2 6.0 4.2 6.4 2.9 1.5 2.0 1.0 7.6 X 96.3 49.5 9.8 2.3 .1 – 8.8 2.5 .2 1.0 .1 .4 .3 .4 2.5 .6 – – .1 4.0 2.2 1.4 4.2 9.4 X .5 .8 1.1 2.5 6.2 5.6 1.4 1.3 3.3 1.5 8.9 2.0 4.1 2.0 2.3 1.3 6.1 3.9 6.5 2.8 1.5 2.0 1.1 6.9 3 4 2 1 5 11 6231, Nursing care facilities Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 74 813 777 72 35 7 2 776 867 075 015 52 902 175 610 511 878 S 022 721 014 340 650 112 184 688 149 758 508 070 310 910 973 464 527 060 X .7 .8 1.5 3.7 5.9 S 1.7 1.2 3.5 2.1 5.8 3.8 6.9 3.9 3.4 2.2 8.9 7.6 9.7 3.8 1.8 3.0 2.3 11.9 X 97.3 49.3 9.7 2.8 .1 S 9.8 2.1 .1 .7 – .3 .3 .3 2.8 .4 – – .1 3.9 2.4 1.4 3.3 10.0 X .7 1.2 1.7 4.2 5.8 S 1.9 1.5 3.6 2.2 6.1 3.8 6.7 4.3 3.4 2.4 9.0 7.2 9.8 3.8 2.0 3.1 2.6 10.8 7 160 1 553 83 538 30 200 240 235 2 047 321 18 18 58 2 864 1 728 1 002 2 374 7 287 6232, Residential mental retardation, mental health and substance abuse facilities Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 19 518 406 18 961 652 10 748 655 2 177 161 343 546 37 224 13 903 1 068 198 342 341 60 347 270 516 20 243 46 445 53 913 75 785 426 999 167 706 3 870 11 807 11 008 772 057 286 772 148 514 498 342 1 376 301 X .5 .5 1.3 5.2 12.9 5.4 1.7 1.5 7.7 2.6 6.6 5.5 7.8 4.8 4.4 2.3 12.7 15.3 10.3 4.3 4.9 8.5 3.1 4.9 X 97.1 56.7 11.5 1.8 .2 .1 5.6 1.8 .3 1.4 .1 .2 .3 .4 2.3 .9 – .1 .1 4.1 1.5 .8 2.6 7.3 X .5 .5 1.4 5.1 12.6 5.5 1.7 1.4 7.6 2.4 6.5 5.4 7.5 4.8 4.5 2.1 12.9 14.8 10.3 4.4 4.6 8.0 2.9 4.7 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 95 Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 623, Nursing and residential care facilities Con. 6233, Community care facilities for the elderly Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 26 688 460 24 550 921 10 869 993 2 098 653 367 012 24 338 S 2 201 780 1 031 551 26 965 385 810 37 395 222 853 94 272 109 975 526 434 170 322 6 233 8 856 11 923 1 136 821 609 239 560 390 2 076 313 1 972 558 X 1.0 1.0 1.3 4.0 6.3 S 2.3 2.2 4.0 3.0 17.9 2.6 8.9 4.2 3.9 2.9 7.2 9.4 7.7 5.4 3.4 4.1 2.3 5.9 X 92.0 44.3 8.5 1.5 .1 S 9.0 4.2 .1 1.6 .2 .9 .4 .4 2.1 .7 – – – 4.6 2.5 2.3 8.5 8.0 X 1.0 1.0 1.2 4.0 6.2 S 1.9 1.9 3.7 2.7 17.5 2.3 8.9 4.6 4.1 3.0 6.8 9.4 8.2 5.1 3.4 3.3 2.3 5.4 6239, Other residential care facilities Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 7 629 496 7 567 437 3 858 341 840 648 154 537 13 098 S 468 985 149 856 33 453 105 224 68 757 34 014 19 129 28 249 123 607 83 162 S S 2 764 195 583 112 190 22 068 283 580 960 152 X 1.3 1.8 2.5 11.7 6.8 S 2.4 6.3 11.1 4.8 16.7 8.7 6.1 6.6 9.1 1.6 S S 15.6 6.3 2.5 15.1 7.2 7.6 X 99.2 51.0 11.1 2.0 .2 S 6.2 2.0 .4 1.4 .9 .4 .3 .4 1.6 1.1 S S – 2.6 1.5 .3 3.7 12.7 X 1.3 1.4 2.1 12.3 6.8 S 1.9 5.9 10.6 4.5 16.1 8.5 6.2 6.7 8.6 1.9 S S 15.2 6.5 2.2 15.1 6.7 7.0 624, Social assistance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 103 684 090 92 40 7 2 808 676 652 566 304 532 440 018 503 087 S 792 874 484 966 449 666 361 486 018 153 285 751 969 300 025 674 396 032 X .4 1.0 1.0 7.4 4.2 S 4.2 3.2 7.3 2.4 12.8 4.8 5.2 2.6 7.8 3.7 6.0 10.0 7.8 3.6 1.6 4.9 2.7 2.2 X 89.5 43.8 8.2 2.8 .3 S 4.6 1.5 .8 1.2 .7 .7 .3 .5 2.1 1.1 .1 .1 .1 4.4 1.3 .5 3.3 21.6 X .4 1.2 1.1 7.2 4.0 S 4.0 3.3 6.9 2.4 12.8 4.8 5.5 2.7 7.5 3.4 5.7 10.1 7.5 3.5 1.7 5.0 2.7 1.9 4 239 1 396 705 1 156 629 664 238 498 1 918 1 025 57 78 65 4 073 1 242 436 3 077 20 041 96 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 624, Social assistance Con. 6241, Individual and family services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 49 591 026 45 21 4 1 165 355 290 071 180 998 810 627 904 623 S 011 729 147 980 S 164 701 340 761 078 543 026 411 091 498 613 216 380 X .6 1.5 1.1 6.4 6.1 S 8.1 2.6 14.3 3.7 S 10.4 6.2 4.9 12.2 6.1 8.5 14.8 11.8 3.2 2.5 11.2 5.3 2.8 X 91.1 47.3 9.5 2.4 .4 S 4.0 1.2 .8 .9 S .7 .2 .6 2.6 1.3 .1 .1 .1 3.2 1.2 .3 2.2 20.2 X .6 1.7 1.4 6.1 5.8 S 8.1 2.7 13.6 3.7 S 10.2 6.4 5.0 11.7 5.5 8.3 15.1 11.4 3.1 2.8 11.5 5.4 2.5 1 796 522 342 411 304 112 254 1 193 588 40 56 38 1 455 536 120 980 9 105 6242, Community food and housing, and emergency and other relief services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 14 072 811 13 357 578 4 068 605 816 290 682 623 42 608 6 790 811 916 186 357 220 628 150 972 148 751 94 596 27 367 62 934 227 598 112 025 6 034 9 578 9 403 270 258 139 510 29 733 863 714 4 369 287 X .8 1.9 1.8 3.0 3.9 14.4 4.5 6.9 1.4 4.0 2.3 4.9 9.5 3.9 14.7 2.5 9.8 10.5 7.1 9.8 10.9 9.5 2.4 1.1 X 94.9 30.5 6.1 5.1 .3 .1 6.1 1.4 1.7 1.1 1.1 .7 .2 .5 1.7 .8 – .1 .1 2.0 1.0 .2 6.5 32.7 X .8 1.3 1.5 2.9 4.0 14.8 4.3 7.2 1.6 4.1 2.7 5.3 9.6 3.7 14.1 2.4 10.3 10.6 7.2 9.5 11.4 9.5 2.1 1.3 6243, Vocational rehabilitation services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 11 206 848 10 265 693 5 102 861 1 038 381 S 33 449 S S 181 814 83 320 145 061 42 870 55 624 27 819 35 289 244 085 101 416 6 349 S 9 004 530 816 117 223 34 868 252 108 1 692 672 X 1.4 2.1 3.1 S 11.0 S S 8.0 15.1 9.4 19.7 11.0 13.9 5.8 9.2 3.9 16.4 S 17.4 13.4 7.0 10.5 5.8 7.2 X 91.6 49.7 10.1 S .3 S S 1.8 .8 1.4 .4 .5 .3 .3 2.4 1.0 .1 S .1 5.2 1.1 .3 2.5 16.5 X 1.4 1.7 3.0 S 11.1 S S 7.5 14.6 9.1 19.1 10.2 13.8 6.2 8.8 3.8 16.2 S 17.0 12.8 6.7 11.7 5.3 7.1 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 97 Table 17. Revenue and Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 624, Social assistance Con. 6244, Child day care services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1For 28 813 405 24 019 263 10 149 164 1 506 720 S 47 408 S 1 296 022 505 974 59 389 448 952 40 545 210 282 S 145 923 252 574 223 633 4 360 S 9 150 1 817 136 448 793 S S S X .8 1.8 3.7 S 7.6 S 3.0 3.9 17.3 4.6 6.1 8.1 S 4.1 9.4 2.7 12.9 S 4.7 2.7 2.7 S S S X 83.4 42.3 6.3 S .2 S 5.4 2.1 .2 1.9 .2 .9 S .6 1.1 .9 – S – 7.6 1.9 S S S X .8 1.9 3.4 S 7.5 S 2.7 4.0 17.2 4.5 6.2 8.4 S 4.2 9.8 3.0 12.7 S 5.1 2.9 2.8 S S S data amounts presented for total operating expenses, the percentage represents total operating expenses as a percent of revenue. Note: Detail may not add to total because of rounding. Sources: 2002 Business Expenses Survey and 2002 Economic Census. 98 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 18. Selected Detailed Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 62, HEALTH CARE AND SOCIAL ASSISTANCE Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 1 114 790 315 36 629 055 29 133 871 7 495 184 12 895 478 5 733 076 7 162 402 13 8 2 2 054 026 453 575 619 475 120 023 .2 1.0 1.1 1.4 .9 1.4 1.4 1.4 1.0 1.5 5.1 .7 2.2 .6 8 539 080 1 469 930 7 069 150 621, Ambulatory health care services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 442 935 051 21 137 285 17 413 067 3 724 218 4 115 449 1 570 204 2 545 245 S 1 788 566 374 695 S 4 545 862 602 807 3 943 055 .3 1.0 1.1 2.1 1.5 1.7 2.2 S 1.4 3.6 S 1.0 3.7 .8 6211, Offices of physicians Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 229 081 606 10 619 900 8 847 967 1 771 933 1 663 498 580 516 1 082 981 S 647 667 120 366 S 2 061 015 239 262 1 821 754 .4 1.9 1.8 5.2 1.5 3.6 1.8 S 2.8 6.7 S 1.6 5.9 1.6 6212, Offices of dentists Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 56 261 826 3 240 779 2 919 209 321 570 507 522 273 081 234 442 474 326 68 79 270 763 346 161 .8 2.8 2.5 8.4 3.6 4.4 5.6 4.0 3.4 12.4 4.7 3.8 14.5 2.7 573 203 71 663 501 540 6213, Offices of other health practitioners Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 36 188 047 3 029 341 2 691 487 337 854 345 782 195 714 150 068 388 267 63 57 293 396 264 633 1.2 1.3 1.5 3.3 1.8 2.3 2.8 2.4 1.9 10.7 2.7 1.2 4.6 1.0 573 691 77 018 496 672 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 99 Table 18. Selected Detailed Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 621, Ambulatory health care services 62131, Offices of chiropractors Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 7 353 787 768 271 693 063 75 209 102 419 53 736 48 683 112 76 21 14 077 007 603 467 1.6 2.9 2.9 10.9 3.7 4.5 5.7 3.1 2.9 6.4 5.9 2.3 8.4 1.6 Con. Con. 6213, Offices of other health practitioners 158 738 23 397 135 342 62132, Offices of optometrists Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 7 825 203 700 717 628 294 72 424 56 371 30 629 25 742 S 59 835 S 7 036 108 684 20 262 88 423 4.1 4.4 4.6 8.1 5.6 7.9 4.3 S 2.6 S 6.9 3.4 6.9 3.6 62133, Offices of mental health practitioners (except physicians) Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 62134, Offices of physical, occupational, and speech therapists and audiologists Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 9 395 934 648 420 610 608 37 811 58 903 35 327 23 576 66 53 6 6 281 673 361 247 1.4 3.4 3.5 7.6 6.0 6.2 8.6 5.1 6.2 7.9 13.1 1.8 8.0 1.9 112 036 9 945 102 091 62139, Offices of all other health practitioners Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S S S S S S S S S S S S S S S S S S S S S S S S S S S S 100 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 18. Selected Detailed Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 621, Ambulatory health care services 6214, Outpatient care centers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 51 358 728 1 676 681 1 363 837 312 844 574 213 295 736 278 477 456 296 65 93 168 970 355 844 .2 1.6 1.9 2.1 2.0 2.9 2.5 1.9 1.6 9.3 1.4 1.5 2.8 1.6 Con. 456 512 71 809 384 704 62141, Family planning centers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 1 135 229 59 203 54 185 5 017 14 317 7 791 6 526 11 8 1 1 459 242 250 967 .8 3.4 3.7 4.2 5.2 10.1 3.8 5.0 6.3 10.1 7.0 2.3 6.5 2.7 18 945 3 163 15 781 62142, Outpatient mental health and substance abuse centers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 9 103 346 280 668 245 863 34 805 97 479 69 518 27 962 79 54 12 12 552 151 908 493 .5 4.3 4.6 7.7 4.9 6.9 7.0 3.9 3.8 9.5 7.5 2.6 3.6 2.7 142 960 27 412 115 547 62149, Other outpatient care centers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 41 120 153 1 336 810 1 063 788 273 022 462 416 218 427 243 989 365 234 51 79 158 577 197 384 .3 1.6 1.9 2.2 2.2 3.9 2.6 2.2 1.7 12.1 1.6 1.7 4.3 1.8 294 608 41 233 253 375 6215, Medical and diagnostic laboratories Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 24 446 804 1 349 812 731 913 617 898 520 461 78 118 442 343 154 103 16 34 405 898 067 440 .6 3.0 2.0 6.1 2.0 5.1 2.1 2.2 2.9 5.9 3.0 1.2 4.2 1.1 314 116 50 595 263 521 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 101 Table 18. Selected Detailed Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 621, Ambulatory health care services 6216, Home health care services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 29 244 139 645 970 521 012 124 957 137 135 74 886 62 249 116 80 14 21 758 190 835 734 .5 2.2 2.2 5.0 8.1 13.0 5.0 3.7 3.0 10.0 5.5 2.1 6.8 1.8 Con. 298 312 40 352 257 960 6219, Other ambulatory health care services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 16 353 900 574 803 337 642 237 162 366 839 72 153 294 686 107 65 26 14 027 684 461 882 .9 2.9 2.8 6.4 11.4 5.0 14.0 2.9 2.8 9.5 3.8 1.7 5.0 1.7 269 013 52 108 216 905 622, Hospitals Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 455 189 822 6 449 099 3 507 380 2 941 719 6 323 174 2 441 981 3 881 193 5 3 1 1 786 524 245 016 065 444 286 334 .5 1.2 1.5 2.0 1.0 2.9 1.9 1.2 1.7 1.8 1.0 1.2 2.5 1.0 2 225 117 656 362 1 568 755 6221, General medical and surgical hospitals Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 425 874 408 5 830 931 3 040 559 2 790 372 6 080 275 2 324 978 3 755 296 5 424 925 3 324 962 1 157 582 942 380 2 092 272 629 460 1 462 812 .5 1.4 1.8 2.1 1.1 3.0 2.0 1.2 1.8 1.7 .8 1.3 2.7 1.1 6222, Psychiatric and substance abuse hospitals Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S S S S S S S S S S S S S S S S S S S S S S S S S S S S 102 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 18. Selected Detailed Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 622, Hospitals Con. 6223, Specialty (except psychiatric and substance abuse) hospitals Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 16 354 811 427 925 317 629 110 296 169 216 67 850 101 365 194 116 31 47 806 095 241 470 .2 .9 1.3 1.5 1.2 1.7 1.9 1.0 1.3 2.2 1.7 1.1 3.2 .9 75 773 13 284 62 489 623, Nursing and residential care facilities Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 123 856 911 4 969 371 4 539 992 429 379 1 299 889 917 932 381 958 3 077 468 1 814 561 583 466 679 441 742 948 82 003 660 944 .5 2.9 3.2 3.2 1.5 1.7 2.8 1.2 1.7 1.4 1.3 1.2 5.3 1.2 6231, Nursing care facilities Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 72 776 902 2 864 910 2 617 101 247 808 538 340 356 252 182 089 1 553 868 313 371 721 545 502 674 .7 3.8 4.2 5.1 2.1 2.6 3.8 1.2 1.6 1.5 2.1 2.2 7.5 2.0 321 758 32 071 289 686 6232, Residential mental retardation, mental health and substance abuse facilities Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 18 961 652 772 057 680 199 91 858 270 516 203 335 67 180 342 202 71 67 341 881 749 710 .5 4.3 4.6 4.3 2.6 2.5 5.3 1.5 1.3 5.1 4.5 2.3 7.7 2.6 167 706 23 661 144 044 6233, Community care facilities for the elderly Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 24 550 921 1 136 821 1 075 957 60 864 385 810 282 835 102 974 1 031 646 167 217 551 930 283 338 1.0 5.4 5.7 5.1 3.0 3.6 3.8 2.2 3.0 3.3 1.9 2.9 4.5 2.8 170 322 17 988 152 334 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 103 Table 18. Selected Detailed Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 623, Nursing and residential care facilities Con. 6239, Other residential care facilities Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 7 567 437 195 583 166 735 28 849 105 224 75 509 29 714 149 96 30 22 856 206 931 719 1.3 6.3 6.6 6.3 4.8 5.7 6.9 6.3 8.2 5.8 6.3 1.6 10.5 2.0 83 162 8 283 74 879 624, Social assistance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 92 808 532 4 073 300 3 673 432 399 868 1 156 966 802 960 354 006 1 396 898 249 248 874 903 674 297 .4 3.6 3.5 5.1 2.4 1.9 4.9 3.2 3.7 3.1 4.0 3.7 4.6 4.0 1 025 153 128 758 896 395 6241, Individual and family services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 45 165 998 1 455 091 1 233 552 221 539 411 980 247 233 164 747 522 346 98 77 729 116 851 762 .6 3.2 3.0 6.4 3.7 5.0 5.5 2.6 3.0 7.5 5.0 6.1 5.1 6.7 588 078 71 982 516 096 6242, Community food and housing, and emergency and other relief services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 13 357 578 270 258 237 265 32 993 150 972 95 988 54 984 186 110 34 41 357 958 194 205 .8 9.8 11.1 6.4 4.0 6.2 3.3 6.9 7.0 6.7 9.1 2.5 6.3 2.9 112 025 14 774 97 251 6243, Vocational rehabilitation services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 10 265 693 530 816 466 070 64 746 145 061 76 143 68 919 181 113 27 41 814 364 275 175 1.4 13.4 13.7 14.0 9.4 8.5 13.3 8.0 8.8 14.0 12.7 3.9 14.4 4.4 101 416 12 697 88 719 104 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 18. Selected Detailed Operating Expenses for NAICS (1997) Sector 62 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 62, HEALTH CARE AND SOCIAL ASSISTANCE Con. 624, Social assistance Con. 6244, Child day care services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Note: Detail may not add to total because of rounding. Source: 2002 Business Expenses Survey. 24 019 263 1 817 136 S S 448 952 S 65 356 505 328 89 88 974 466 354 154 .8 2.7 S S 4.6 S 12.3 3.9 6.0 5.2 5.4 2.7 11.1 3.6 223 633 29 305 194 328 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 105 Table 19. Revenue and Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 71, ARTS ENTERTAINMENT, AND RECREATION Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 161 903 934 127 47 7 2 5 3 1 4 2 627 806 496 175 290 26 316 289 760 618 806 179 980 922 711 833 25 79 75 428 308 421 665 710 106 529 274 900 861 452 086 789 148 412 783 917 046 826 771 876 951 923 926 603 766 784 S X .4 .9 1.0 3.6 4.4 3.5 1.9 1.9 2.1 2.6 2.2 2.4 1.5 2.3 2.1 2.7 3.6 4.4 12.8 2.8 1.2 2.9 2.8 S X 78.8 37.5 5.9 1.7 .2 – 4.2 2.6 .6 1.3 .6 3.3 .8 .7 2.1 .7 – .1 .1 4.3 1.8 2.7 7.6 S X .4 .7 1.0 3.7 4.5 3.6 2.0 2.1 2.2 2.8 2.3 2.2 1.5 2.4 2.1 2.9 3.6 4.5 13.1 2.8 1.3 2.9 2.8 S 5 2 3 9 711, Performing arts, spectator sports, and related industries Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 73 093 685 55 21 2 1 571 735 461 296 113 6 1 788 506 348 310 391 1 978 662 262 204 909 266 116 620 974 808 460 375 856 284 274 S 227 596 399 209 191 530 701 436 588 225 X .6 1.5 1.7 5.1 4.5 6.1 3.6 2.0 3.0 3.1 3.4 4.8 1.8 S 2.2 5.8 4.6 7.1 3.8 5.1 1.8 7.4 7.6 2.2 X 76.0 39.1 4.4 2.3 .2 – 3.2 .9 .6 .6 .7 3.6 1.2 S 3.3 .7 – .1 – 3.5 1.3 1.1 4.7 27.4 X .6 1.3 1.5 5.5 5.1 6.3 3.7 2.0 3.1 3.3 3.5 4.5 1.8 S 2.2 6.4 4.6 7.4 3.6 5.3 1.8 7.6 7.3 2.0 1 844 387 13 37 21 1 960 703 636 2 598 15 224 7111, Performing arts companies Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 11 540 266 9 857 587 3 642 905 617 560 528 934 16 957 407 321 661 S 122 179 53 576 119 158 507 204 68 354 119 200 413 113 53 568 3 017 6 486 2 512 438 821 122 106 51 225 318 763 2 261 888 X .7 2.0 2.1 7.8 8.6 10.6 5.4 S 4.1 8.0 4.7 3.8 6.8 4.9 6.5 4.1 10.7 10.8 10.4 4.0 4.8 11.4 10.3 3.9 X 85.4 37.0 6.3 5.4 .2 – 3.3 S 1.2 .5 1.2 5.1 .7 1.2 4.2 .5 – .1 – 4.5 1.2 .5 3.2 22.9 X .7 1.6 1.9 7.8 8.8 10.2 5.3 S 4.4 8.2 5.0 3.9 6.7 5.0 6.4 4.6 10.7 11.4 10.1 4.0 4.8 12.0 10.1 4.0 106 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 19. Revenue and Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 711, Performing arts, spectator sports, and related industries 7112, Spectator sports Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 24 087 133 20 633 681 9 709 468 970 503 184 785 13 330 S 647 417 248 139 69 418 125 424 120 185 673 976 122 503 57 325 202 710 74 862 1 727 7 635 9 584 613 935 280 119 359 461 1 283 337 4 857 149 X .8 1.3 2.2 6.7 5.5 S 5.1 3.8 7.9 4.9 3.6 10.9 3.6 5.0 6.4 4.7 10.8 17.0 6.9 15.0 3.6 14.2 4.3 3.5 X 85.7 47.1 4.7 .9 .1 S 3.1 1.2 .3 .6 .6 3.3 .6 .3 1.0 .4 – – – 3.0 1.4 1.7 6.2 23.5 X .8 1.3 1.9 6.5 5.7 S 5.5 3.9 7.3 5.1 4.0 11.2 3.6 4.9 6.5 4.9 10.2 16.8 7.0 14.8 3.7 13.9 4.0 2.9 Con. 71121, Spectator sports Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 24 087 133 20 633 681 9 709 468 970 503 184 785 13 330 S 647 417 248 139 69 418 125 424 120 185 673 976 122 503 57 325 202 710 74 862 1 727 7 635 9 584 613 935 280 119 359 461 1 283 337 4 857 149 X .8 1.3 2.2 6.7 5.5 S 5.1 3.8 7.9 4.9 3.6 10.9 3.6 5.0 6.4 4.7 10.8 17.0 6.9 15.0 3.6 14.2 4.3 3.5 X 85.7 47.1 4.7 .9 .1 S 3.1 1.2 .3 .6 .6 3.3 .6 .3 1.0 .4 – – – 3.0 1.4 1.7 6.2 23.5 X .8 1.3 1.9 6.5 5.7 S 5.5 3.9 7.3 5.1 4.0 11.2 3.6 4.9 6.5 4.9 10.2 16.8 7.0 14.8 3.7 13.9 4.0 2.9 711211, Sports teams and clubs Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 13 244 477 12 584 174 7 940 076 704 458 34 642 6 903 S 105 253 56 246 34 345 26 198 52 134 182 941 58 567 20 057 91 544 32 718 646 2 972 S 227 468 107 379 S 671 727 2 111 928 X 1.0 1.4 2.4 7.2 7.5 S 7.7 9.9 11.8 6.7 3.6 7.9 6.6 6.1 11.7 3.7 5.5 14.4 S 6.0 4.8 S 7.7 5.1 X 95.0 63.1 5.6 .3 .1 S .8 .4 .3 .2 .4 1.5 .5 .2 .7 .3 – – S 1.8 .9 S 5.3 16.8 X 1.0 1.5 2.1 7.7 7.2 S 7.4 10.2 11.0 6.7 3.3 7.5 6.1 6.2 10.9 3.6 5.6 15.0 S 6.2 4.6 S 7.6 4.6 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 107 Table 19. Revenue and Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 711, Performing arts, spectator sports, and related industries 7112, Spectator sports Con. Con. 71121, Spectator sports Con. 711212, Racetracks Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 7 250 375 5 527 397 1 061 319 159 078 64 111 4 062 S S S 13 327 74 900 64 660 448 429 36 991 19 881 74 484 28 483 S S 8 061 S 123 969 S 393 245 2 093 578 X 1.5 5.2 5.7 18.9 14.5 S S S 19.6 8.0 7.4 16.2 4.3 7.4 8.3 10.7 S S 7.0 S 5.9 S 3.5 4.5 X 76.2 19.2 2.9 1.2 .1 S S S .2 1.4 1.2 8.1 .7 .4 1.3 .5 S S .1 S 2.2 S 7.1 37.9 X 1.5 5.2 5.6 18.6 15.0 S S S 20.3 8.2 7.5 16.6 5.0 7.4 8.9 11.3 S S 7.0 S 6.6 S 3.9 3.7 711219, Other spectacor sports Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 3 592 282 2 522 708 106 86 2 362 23 21 24 3 42 26 36 13 110 073 967 032 365 S 806 823 746 326 392 606 945 S 682 660 427 S 75 144 771 699 365 643 X 1.1 2.9 3.0 9.1 5.6 S 7.9 10.9 18.3 13.2 11.2 8.6 6.5 S 11.2 11.5 13.3 S 7.0 10.7 6.2 6.4 5.5 5.8 X 70.2 28.1 4.2 3.4 .1 S 14.4 .9 .9 1.0 .1 1.7 1.1 S 1.5 .5 – S – 3.9 1.9 1.0 8.7 25.8 X 1.1 2.9 3.0 8.8 6.1 S 7.4 11.3 18.4 12.4 11.2 9.0 6.4 S 11.4 11.6 14.3 S 7.1 10.5 6.1 6.1 5.4 5.9 98 48 24 218 651 7113, Promoters of performing arts, sports, and similar events Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 12 798 213 10 793 394 2 466 648 358 416 236 851 14 608 1 598 480 048 146 766 55 001 82 291 94 912 496 861 63 488 31 783 423 317 S 3 980 4 821 2 166 448 832 130 281 99 871 479 825 4 581 932 X .9 1.7 1.4 15.3 5.8 12.4 2.5 2.9 3.0 6.2 6.4 2.8 5.8 3.1 3.6 S 10.3 6.8 7.4 5.7 2.9 2.2 1.5 1.7 X 84.3 22.9 3.3 2.2 .1 – 4.4 1.4 .5 .8 .9 4.6 .6 .3 3.9 S – – – 4.2 1.2 .9 4.4 42.5 X .9 1.5 1.3 14.8 6.3 12.2 2.9 3.2 3.0 6.3 6.3 2.8 6.1 3.2 3.5 S 10.9 7.0 8.2 4.9 3.0 2.4 2.0 1.2 108 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 19. Revenue and Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 711, Performing arts, spectator sports, and related industries Con. 7114, Agents and managers for artists, athletes, entertainers, and other public figures Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 5 041 480 3 765 369 1 547 680 151 693 86 230 12 820 349 S S 34 300 14 466 18 792 88 592 79 973 39 473 70 297 49 393 3 381 7 893 5 620 188 700 46 610 31 646 87 920 1 073 223 X 1.3 2.9 3.7 16.5 7.5 17.1 S S 3.5 8.0 4.5 5.8 2.2 4.2 6.5 5.3 6.2 10.8 4.9 2.5 3.6 6.1 4.2 8.2 X 74.7 41.1 4.0 2.3 .3 – S S .9 .4 .5 2.4 2.1 1.0 1.9 1.3 .1 .2 .1 5.0 1.2 .8 2.3 28.5 X 1.3 3.2 3.9 17.6 7.8 17.8 S S 3.8 8.4 3.9 5.6 2.0 5.0 7.2 5.0 7.2 9.3 5.4 2.6 3.8 6.8 4.5 6.9 7115, Independent artists, writers, and performers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 19 626 593 10 521 231 4 368 503 363 737 S S 3 579 S S 67 562 S S S S S S S S S S 270 242 S S S S X 3.0 6.8 9.0 S S 10.4 S S 13.3 S S S S S S S S S S 7.6 S S S S X 53.6 41.5 3.5 S S – S S .6 S S S S S S S S S S 2.6 S S S S X 3.0 4.5 6.9 S S 10.0 S S 14.2 S S S S S S S S S S 8.7 S S S S 712, Museums, historical sites, and similar institutions Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 8 674 281 7 783 515 3 013 207 623 164 109 210 39 543 4 754 295 714 281 302 128 270 157 134 155 838 271 712 32 515 51 536 211 287 61 171 2 743 10 107 7 241 153 161 134 646 S 720 578 1 265 739 X 1.0 1.6 2.1 8.0 9.2 9.7 5.2 13.3 6.6 6.1 6.5 4.6 7.9 9.2 8.0 4.3 18.0 9.2 11.7 7.7 2.8 S 7.3 4.1 X 89.7 38.7 8.0 1.4 .5 .1 3.8 3.6 1.6 2.0 2.0 3.5 .4 .7 2.7 .8 – .1 .1 2.0 1.7 S 9.3 16.3 X 1.0 1.3 1.7 7.9 9.2 10.2 4.6 13.6 6.8 6.0 6.3 4.8 7.9 9.4 7.6 4.3 17.4 9.3 11.0 7.9 3.2 S 6.8 4.4 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 109 Table 19. Revenue and Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 713, Amusment, gambling, and recreation industries Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 80 135 968 64 272 932 23 057 695 4 411 455 769 799 138 241 S 3 231 764 2 500 976 284 058 1 150 639 258 718 1 929 787 286 128 326 497 656 311 385 005 9 734 32 636 47 491 3 315 235 1 470 256 2 732 387 6 346 618 S X .5 1.1 1.3 4.0 7.6 S 2.1 1.9 5.2 3.4 2.7 1.5 2.9 3.5 5.0 1.3 4.8 6.6 19.2 3.0 1.3 3.2 3.0 S X 80.2 35.9 6.9 1.2 .2 S 5.0 3.9 .4 1.8 .4 3.0 .4 .5 1.0 .6 – .1 .1 5.2 2.3 4.3 9.9 S X .5 1.0 1.3 3.7 7.5 S 2.2 2.0 5.3 3.5 2.9 1.5 2.9 3.6 5.0 1.1 4.7 6.5 19.4 2.9 1.4 3.0 2.9 S 7131, Amusement parks and arcades Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 9 764 788 2 628 124 S 967 S 484 S S S S S 013 924 814 S S S 368 574 366 832 361 S 301 954 S X S .6 S 6.2 S S S S S 1.7 2.0 1.2 S S S 3.4 8.0 3.2 2.3 4.4 S 1.2 .8 S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 179 32 562 29 1 7 6 309 200 1 084 71311, Amusement and theme parks Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 8 267 453 S S S 387 S S S S S 248 570 364 S S S 600 396 250 606 S S S 256 S X S S S 1.8 S S S S S 1.9 2.2 1.0 S S S 2.7 7.2 3.4 2.4 S S S .9 S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 112 158 30 525 22 1 7 6 983 110 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 19. Revenue and Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 713, Amusment, gambling, and recreation industries Con. 7131, Amusement parks and arcades Con. 71312, Amusement arcades Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1 497 335 1 146 170 332 296 43 593 S S S 64 687 41 635 5 425 20 765 2 353 37 450 12 076 6 522 S 6 768 S 116 226 122 103 25 849 26 195 101 698 S X 2.0 3.0 3.3 S S S 13.0 2.9 12.9 10.0 13.3 12.1 18.0 10.5 S 11.7 S 8.2 14.5 10.0 4.5 5.6 4.7 S X 76.5 29.0 3.8 S S S 5.6 3.6 .5 1.8 .2 3.3 1.1 .6 S .6 S – – 10.7 2.3 2.3 8.9 S X 2.0 2.8 3.0 S S S 12.7 3.5 12.2 9.5 12.7 11.9 17.4 13.4 S 12.2 S 10.5 14.2 9.9 4.5 5.8 4.5 S 7132, Gambling industries Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 19 768 094 13 854 443 4 476 305 1 218 663 43 099 S 1 567 421 151 270 089 47 251 121 411 34 102 595 183 76 048 39 618 172 342 87 453 324 2 791 S 432 691 152 484 1 419 175 1 148 763 3 044 120 X 1.7 2.1 2.1 4.3 S 4.5 5.9 2.0 2.6 5.1 3.1 3.3 3.1 5.4 5.3 4.9 19.9 16.5 S 2.9 3.1 5.8 2.9 6.0 X 70.1 32.3 8.8 .3 S – 3.0 1.9 .3 .9 .2 4.3 .5 .3 1.2 .6 – – S 3.1 1.1 10.2 8.3 22.0 X 1.7 2.0 2.1 4.9 S 4.3 7.0 1.8 2.5 5.1 2.4 2.9 3.1 5.8 4.9 4.4 20.0 16.8 S 2.4 2.5 4.4 2.6 5.0 7139, Other amusement and recreation industries Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 50 603 086 42 151 293 15 952 423 2 653 034 602 216 93 830 6 043 2 478 439 1 935 762 198 968 850 215 191 692 771 790 163 941 259 251 297 353 268 183 7 835 22 480 S 2 573 183 1 093 726 1 112 911 4 112 901 S X .4 1.3 1.8 4.6 3.7 12.4 3.1 2.6 7.5 4.6 4.0 2.3 4.0 4.1 7.8 2.2 5.9 9.5 S 3.8 1.8 2.3 4.3 S X 83.3 37.8 6.3 1.4 .2 – 5.9 4.6 .5 2.0 .5 1.8 .4 .6 .7 .6 – .1 S 6.1 2.6 2.6 9.8 S X .4 1.1 1.7 4.5 3.6 12.5 3.1 2.5 7.6 4.5 4.0 2.3 4.1 4.2 7.8 2.1 5.9 9.3 S 3.8 1.9 2.4 4.2 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 111 Table 19. Revenue and Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 713, Amusment, gambling, and recreation industries Con. 7139, Other amusement and recreation industries 71391, Golf courses and country clubs Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 18 374 090 16 160 638 6 527 132 1 172 145 181 767 26 543 S 1 236 480 752 339 44 837 322 988 53 572 97 817 48 761 80 320 S 75 143 2 939 9 445 4 450 459 666 359 440 459 603 1 923 326 S X .7 2.3 2.0 12.3 9.0 S 5.0 3.2 9.5 8.4 5.0 6.8 11.8 6.5 S 4.8 13.3 14.6 17.4 11.4 3.5 5.4 10.2 S X 88.0 40.4 7.3 1.1 .2 S 7.7 4.7 .3 2.0 .3 .6 .3 .5 S .5 – .1 – 2.8 2.2 2.8 11.9 S X .7 2.1 2.0 12.5 9.4 S 4.9 3.2 9.8 8.4 4.9 6.9 11.8 6.3 S 4.7 13.5 13.8 17.3 11.3 3.7 5.5 9.8 S Con. 71392, Skiing facilities Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1 809 289 1 691 686 129 6 2 63 77 5 19 6 71 12 8 15 7 619 070 024 089 305 S 544 788 948 306 597 528 769 010 504 598 S 737 S 001 545 049 375 S X 1.2 1.8 3.7 15.1 15.3 S 8.8 1.9 4.9 11.3 8.8 2.8 3.2 6.5 14.3 11.0 S 16.3 S 8.7 3.6 5.8 3.0 S X 93.5 40.6 7.6 .4 .1 S 3.8 4.6 .4 1.1 .4 4.2 .8 .5 .9 .4 S – S 3.4 3.3 2.5 14.1 S X 1.2 1.3 3.3 14.0 14.9 S 8.9 1.8 4.8 11.4 8.9 2.8 3.1 5.7 15.5 10.6 S 16.5 S 7.7 2.7 6.5 2.7 S 58 56 42 238 71393, Marinas Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 4 057 236 2 392 750 130 32 6 184 12 51 5 45 10 19 6 17 2 109 125 91 335 412 616 379 949 289 S 247 S 085 636 046 663 611 330 490 856 462 409 S 827 856 919 534 S X 3.8 3.9 5.6 14.4 8.0 S 13.5 S 11.2 9.4 16.7 5.7 8.0 7.1 16.5 8.2 17.2 17.0 S 7.2 5.6 8.9 8.0 S X 59.0 31.4 5.4 1.4 .3 S 7.7 S .5 2.2 .2 1.9 .4 .8 .3 .7 – .1 S 4.6 5.3 3.8 14.0 S X 3.8 2.9 4.5 13.8 8.7 S 11.5 S 12.0 10.1 14.5 6.3 7.4 6.7 16.5 7.9 18.4 15.2 S 9.0 3.8 7.9 8.2 S 112 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 19. Revenue and Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 713, Amusment, gambling, and recreation industries Con. 7139, Other amusement and recreation industries 71394, Fitness and recreational sports centers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 15 942 202 14 013 068 5 478 909 847 145 158 616 32 057 S 491 111 688 612 95 349 285 352 76 265 373 318 47 732 90 285 97 459 106 215 3 470 6 372 S 1 425 207 264 400 266 626 906 748 S X .8 1.8 3.6 15.4 4.8 S 6.6 4.4 14.9 6.3 9.4 4.2 6.9 7.8 10.2 3.5 12.0 19.9 S 5.8 3.3 3.9 4.4 S X 87.9 39.1 6.0 1.1 .2 S 3.5 4.9 .7 2.0 .5 2.7 .3 .6 .7 .8 – – S 10.2 1.9 1.9 6.5 S X .8 2.1 3.8 15.0 4.8 S 7.0 4.0 14.8 6.3 9.5 4.6 6.9 8.0 9.9 3.5 12.8 20.7 S 5.9 3.2 3.6 4.2 S Con. 71395, Bowling centers Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 3 244 339 2 468 852 126 8 132 183 3 3 59 4 12 14 113 914 540 363 S S 264 465 952 S 442 601 434 890 S 160 S S S 881 960 992 757 S X 1.7 1.9 7.1 19.8 S S 12.5 3.3 15.5 S 15.8 4.2 11.7 8.6 S 8.7 S S S 14.0 6.9 6.5 6.6 S X 76.1 34.6 5.1 .3 S S 5.4 7.4 .2 S .1 2.4 .2 .5 S .6 S S S 5.5 3.4 3.8 11.0 S X 1.7 2.1 8.1 20.6 S S 11.0 3.3 14.3 S 15.6 4.4 11.4 8.5 S 10.0 S S S 13.1 7.9 6.5 5.8 S 134 84 93 270 71399, All other amusement and recreation industries Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1For 7 175 929 1 656 247 214 1 36 77 46 123 S 783 802 432 S 501 S S 797 583 770 862 S S S 211 S 249 980 602 S S S S X S 3.4 4.5 5.9 S 13.9 S S 4.6 6.0 10.7 5.4 S S S 4.8 S 18.8 17.8 10.6 S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 47 3 385 data amounts presented for total operating expenses, the percentage represents total operating expenses as a percent of revenue. Note: Detail may not add to total because of rounding. Sources: 2002 Business Expenses Survey and 2002 Economic Census. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 113 Table 20. Selected Detailed Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 71, ARTS ENTERTAINMENT, AND RECREATION Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 127 627 710 5 428 926 4 335 909 1 093 017 1 618 148 894 873 723 276 3 289 086 2 282 446 489 175 517 465 833 771 137 623 696 148 .4 2.8 3.1 2.8 2.6 3.4 3.1 1.9 2.3 2.0 3.2 2.7 13.8 1.1 711, Performing arts, spectator sports, and related industries Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 55 571 262 1 960 530 1 492 758 467 772 310 375 188 080 122 296 506 362 63 81 808 290 350 168 .6 5.1 6.6 5.3 3.1 4.3 3.3 2.0 2.3 3.8 3.9 5.8 S 2.4 387 596 S 307 746 7111, Performing arts companies Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 9 857 587 438 821 329 601 109 220 53 576 28 114 25 463 S 48 290 S 9 476 53 568 6 898 46 670 .7 4.0 4.7 9.9 8.0 11.4 8.7 S 7.3 S 6.9 4.1 10.2 3.8 7112, Spectator sports Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 20 633 681 613 935 S 171 680 125 424 75 569 49 855 248 178 25 43 139 735 612 791 .8 15.0 S 9.8 4.9 6.6 5.4 3.8 3.9 4.4 5.8 4.7 9.9 4.5 74 862 9 431 65 431 114 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 20. Selected Detailed Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 711, Performing arts, spectator sports, and related industries 7112, Spectator sports 71121, Spectator sports Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 20 633 681 613 935 S 171 680 125 424 75 569 49 855 248 178 25 43 139 735 612 791 .8 15.0 S 9.8 4.9 6.6 5.4 3.8 3.9 4.4 5.8 4.7 9.9 4.5 Con. Con. 74 862 9 431 65 431 711211, Sports teams and clubs Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 12 584 174 227 468 200 905 26 563 26 198 17 012 9 186 56 43 4 7 246 517 763 966 1.0 6.0 6.9 4.9 6.7 8.0 6.3 9.9 10.2 12.4 15.0 3.7 9.0 3.7 32 718 3 265 29 453 711212, Racetracks Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 5 527 397 S S 105 543 74 900 48 943 25 957 S 118 656 S 32 100 28 483 4 521 23 963 1.5 S S 14.2 8.0 9.1 10.2 S 3.8 S 7.1 10.7 18.2 11.5 711219, Other spectacor sports Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 2 522 110 98 144 58 572 39 573 24 326 9 615 14 711 23 16 3 3 823 563 533 726 1.1 10.7 10.0 17.8 13.2 18.6 15.5 10.9 12.5 14.0 13.9 11.5 S 11.5 13 660 S 12 015 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 115 Table 20. Selected Detailed Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 711, Performing arts, spectator sports, and related industries 7113, Promoters of performing arts, sports, and similar events Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 10 793 394 448 832 368 522 80 310 82 291 59 339 22 951 146 104 18 23 766 632 682 452 .9 5.7 6.2 5.5 6.2 6.5 11.5 2.9 2.9 6.4 7.1 S S 2.2 Con. S S 54 712 7114, Agents and managers for artists, athletes, entertainers, and other public figures Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 3 765 369 188 700 157 104 31 596 14 466 7 468 6 998 S 12 162 S S 49 393 7 337 42 056 1.3 2.5 3.1 5.9 8.0 11.6 7.0 S 16.2 S S 5.3 7.6 5.2 7115, Independent artists, writers, and performers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 10 521 231 270 242 S 74 967 S S S S S S S S S S 3.0 7.6 S 17.9 S S S S S S S S S S 712, Museums, historical sites, and similar institutions Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 7 783 515 153 161 120 968 32 193 157 134 109 126 48 007 281 205 44 32 302 120 127 056 1.0 7.7 8.9 7.2 6.1 7.6 5.5 13.3 18.1 4.1 7.1 4.3 6.8 4.4 61 171 8 834 52 337 116 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 20. Selected Detailed Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 713, Amusment, gambling, and recreation industries Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 64 272 932 3 315 235 2 722 183 593 052 1 150 639 597 667 552 972 2 500 976 1 715 036 381 699 404 241 385 005 48 939 336 066 .5 3.0 3.4 5.3 3.4 4.4 4.0 1.9 2.0 2.9 4.2 1.3 6.2 1.4 7131, Amusement parks and arcades Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S 309 361 266 326 43 035 179 013 72 984 106 029 S S S S 29 368 2 387 26 982 S 4.4 4.9 6.1 1.7 3.6 1.5 S S S S 3.4 3.7 3.5 71311, Amusement and theme parks Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S 32 457 158 248 62 169 96 079 S S S S 22 600 2 040 20 560 S S S 3.3 1.9 3.6 1.5 S S S S 2.7 3.8 2.9 71312, Amusement arcades Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 1 146 170 122 103 111 525 S 20 765 10 815 9 950 41 34 2 4 635 074 796 764 2.0 10.0 9.8 S 10.0 18.1 9.1 2.9 2.9 15.1 6.3 11.7 17.6 11.6 6 768 346 6 422 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 117 Table 20. Selected Detailed Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 713, Amusment, gambling, and recreation industries Con. 7132, Gambling industries Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 13 854 443 432 691 295 981 136 710 121 411 59 379 62 032 270 200 29 39 089 811 820 458 1.7 2.9 4.5 6.8 5.1 5.4 5.7 2.0 1.9 4.7 2.1 4.9 S 3.8 87 453 S 77 218 7139, Other amusement and recreation industries Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 42 151 293 2 573 183 2 159 875 413 308 850 215 465 304 384 911 1 935 762 1 291 477 322 695 321 591 268 183 36 317 231 866 .4 3.8 4.4 5.9 4.6 5.4 6.0 2.6 2.7 3.3 5.5 2.2 7.5 2.5 71391, Golf courses and country clubs Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 16 160 638 459 666 S 234 589 322 988 138 263 184 725 752 476 112 163 339 874 332 133 .7 11.4 S 5.8 8.4 11.3 9.8 3.2 2.6 5.1 9.2 4.8 12.6 5.3 75 143 9 876 65 267 71392, Skiing facilities Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 1 691 619 58 001 35 334 22 667 19 306 9 285 10 021 77 51 19 7 788 033 358 397 1.2 8.7 13.5 7.1 11.3 12.3 18.1 1.9 2.8 4.7 3.2 11.0 7.7 12.7 7 598 1 026 6 572 118 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 20. Selected Detailed Operating Expenses for NAICS (1997) Sector 71 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 71, ARTS ENTERTAINMENT, AND RECREATION Con. 713, Amusment, gambling, and recreation industries Con. 7139, Other amusement and recreation industries 71393, Marinas Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 2 392 412 109 827 101 768 8 059 51 636 35 312 16 324 S 62 899 S 20 408 17 856 1 309 16 547 3.8 7.2 7.9 15.5 9.4 11.4 11.5 S 8.8 S 6.1 8.2 13.7 8.4 Con. 71394, Fitness and recreational sports centers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 14 013 068 1 425 207 1 321 340 103 867 285 352 177 929 107 423 688 469 122 96 612 532 457 622 .8 5.8 5.7 14.5 6.3 7.6 10.1 4.4 6.0 5.5 5.2 3.5 10.0 4.5 106 215 17 195 89 021 71395, Bowling centers Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 183 147 20 15 2 468 113 134 881 123 873 S S S S 465 364 621 480 1.7 14.0 14.6 S S S S 3.3 3.4 12.2 7.4 8.7 11.7 9.1 14 160 1 077 13 083 71399, All other amusement and recreation industries Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Note: Detail may not add to total because of rounding. Source: 2002 Business Expenses Survey. S 385 602 352 485 33 117 77 583 32 911 44 672 S S S 18 550 47 211 5 835 41 376 S 10.6 11.2 13.0 6.0 9.3 6.2 S S S 5.1 4.8 9.3 5.3 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 119 Table 21. Revenue and Operating Expenses for NAICS (2002) Sector 72 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 72, ACCOMMODATION AND FOOD SERVICES Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 463 676 922 r326 r136 r22 X r.6 X r70.5 r41.8 r6.8 r.2 r4.1 r4.9 r2.4 X .6 .9 .8 7.9 16.2 r4.4 r3.4 .9 3.7 2.0 11.0 3.8 4.3 r2.4 7.3 1.8 5.6 5.6 4.6 1.9 1.6 1.7 1.8 S 733 722 341 1 672 r492 r1 665 r13 551 r16 025 r816 r7 816 r691 r13 236 r1 029 r1 475 r3 236 r2 335 r92 r128 r185 r21 534 r5 633 r9 155 r20 545 018 538 276 887 707 186 540 739 103 849 366 836 438 466 975 009 375 498 065 319 563 029 372 S r8.0 1.2 .9 .5 .5 .2 15.5 r4.6 r3.2 1.2 r3.9 2.3 10.9 4.1 4.0 2.6 7.2 1.6 r5.3 5.6 r4.2 1.6 1.5 1.6 1.8 S .2 r4.1 .3 r.5 1.0 .7 – – .1 r6.6 1.7 r2.8 r6.3 S 721, Accommodation Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 131 864 102 r106 r40 r7 X .5 3.3 .6 r11.2 r6.5 16.4 r4.2 2.4 r5.3 r4.9 r4.3 9.0 8.2 5.7 7.7 3.8 r9.3 r6.9 r7.1 6.1 r3.7 2.0 2.3 S X r81.1 X .5 2.9 .9 11.4 6.8 16.6 4.6 2.1 5.6 4.5 4.6 8.6 8.5 6.0 8.0 4.1 9.7 7.3 r7.4 r6.4 4.1 2.3 2.6 S 928 574 919 r629 r106 r11 r5 022 r5 777 r231 r3 042 r237 r5 271 r384 r289 r1 347 r872 r41 r55 r82 r3 070 r1 699 r5 093 r9 637 058 033 835 520 533 041 443 921 763 921 574 183 831 196 858 582 964 596 997 706 366 680 771 S 37.9 7.4 .6 .1 – 4.7 5.4 .2 2.8 .2 4.9 .4 .3 1.3 .8 – .1 .1 r2.9 1.6 4.8 9.0 S 7211, Traveler accommodation Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 127 049 471 r102 r39 r7 X .5 3.3 .7 r12.1 r6.9 16.7 r4.4 2.5 5.8 r5.2 r4.6 9.1 r8.4 6.2 7.9 4.0 r9.5 r7.2 7.2 6.5 4.1 2.1 2.3 S X r81.0 X .5 3.0 1.0 12.3 7.3 16.8 4.8 2.1 6.0 4.8 4.9 8.8 8.7 6.5 8.2 4.4 9.8 7.5 7.5 6.8 4.4 2.4 2.6 S 887 207 659 r583 r95 r10 r4 763 r5 490 r207 r2 898 r215 r5 189 r363 r261 r1 303 r814 r41 r52 r81 r2 891 r1 569 r5 007 r9 295 807 587 490 489 730 824 914 952 927 505 427 146 637 506 288 741 400 227 821 709 109 035 724 S 38.1 7.4 .6 .1 – 4.6 r5.3 .2 2.8 .2 5.0 .4 .3 1.3 .8 – .1 .1 2.8 1.5 4.9 9.0 S 120 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 21. Revenue and Operating Expenses for NAICS (2002) Sector 72 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 72, ACCOMMODATION AND FOOD SERVICES Con. 721, Accommodation Con. 7212, RV (recreational vehicle) parks and recreational camps Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 3 799 574 r3 r1 X r1.2 X r84.7 r36.3 r7.0 X 1.2 2.3 2.5 10.3 5.9 10.1 5.0 3.1 11.1 5.2 6.8 9.1 11.7 6.1 12.6 3.6 18.2 7.7 r14.6 8.0 3.6 7.3 4.2 4.1 917 815 455 620 014 163 r177 193 r218 224 r21 938 r88 851 r19 596 r72 405 r19 569 r18 420 r33 854 r41 242 r480 r2 677 r1 068 r120 563 r104 682 r67 924 r274 473 r502 691 217 166 r224 r32 r8 2.6 2.6 10.6 5.7 9.3 4.4 3.3 r10.8 5.1 7.2 9.5 11.7 5.4 r12.0 3.5 17.8 7.5 r15.0 8.0 3.4 7.1 4.8 4.7 1.0 r.2 – 5.5 6.8 .7 2.8 .6 2.3 .6 .6 1.1 1.3 – .1 – 3.7 3.3 2.1 r8.5 r15.6 7213, Rooming and boarding houses Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1 015 057 822 335 r199 631 r35 889 S S S S S S S S 9 632 1 625 S S 16 599 S S S 58 434 S S S S X 2.4 4.5 5.7 S S S S S S S S 15.5 11.0 S S 4.1 S S S 7.7 S S S S X 81.0 24.3 4.4 S S S S S S S S 1.2 .2 S S 2.0 S S S 7.1 S S S S X 2.4 3.7 4.8 S S S S S S S S 13.9 11.6 S S 3.9 S S S 7.7 S S S S 722, Food services and drinking places Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 331 812 820 r219 r96 r14 r1 X .7 .7 1.3 r9.8 r19.2 r4.7 r4.3 1.3 r5.9 r1.7 r16.7 2.1 3.6 3.6 r10.6 1.9 r8.3 r8.5 r5.1 1.4 r1.6 2.8 2.9 S X r66.2 r43.7 r6.6 r.5 r.8 r3.9 r4.7 r.3 r2.2 r3.6 X .7 .5 1.0 9.5 20.1 r4.3 r4.4 1.3 r5.4 1.5 r16.7 1.9 3.8 r3.4 r10.5 1.9 r8.2 r8.2 5.4 1.8 r1.4 2.8 2.6 S 804 148 421 043 r386 r1 654 r8 529 r10 247 r584 r4 773 r453 r7 965 r644 r1 186 r1 889 r1 462 r50 r72 r102 r18 463 r3 934 r4 061 r10 907 960 505 441 367 174 145 097 819 340 928 792 653 607 270 117 427 411 903 068 613 196 349 601 S .2 .2 .3 .5 r.9 r.7 – – – r8.4 r1.8 r1.8 r5.0 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 121 Table 21. Revenue and Operating Expenses for NAICS (2002) Sector 72 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 72, ACCOMMODATION AND FOOD SERVICES Con. 722, Food services and drinking places Con. 7221, Full service restaurants Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 148 210 898 r99 r45 r6 X r1.0 X r67.0 r45.5 r7.0 r.6 X 1.0 1.1 2.1 18.2 7.0 r7.1 r6.7 2.1 r7.9 r2.5 5.6 1.6 4.7 4.5 8.0 2.5 13.9 10.3 r12.4 2.7 2.0 r4.5 3.0 S 302 217 905 r557 r137 r331 r4 272 r5 041 r267 r2 252 r164 r3 308 r314 r577 r618 r651 r25 r20 r45 r7 992 r1 808 r1 819 r4 707 387 557 934 608 136 628 109 593 175 031 652 093 969 581 752 015 732 815 241 425 005 867 663 S r18.5 r7.4 r7.2 r6.8 r1.9 r8.6 r2.9 r6.3 1.3 2.1 r4.3 r5.1 r2.3 r3.3 .1 .3 .3 .2 .3 2.0 4.9 5.1 r8.6 2.9 14.1 r10.3 r12.0 2.6 r1.8 4.4 3.4 S r.6 .6 r.7 – – – r8.0 r1.8 r1.8 r4.7 S 7222, Limited service eating places Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 138 301 951 r92 r38 r5 X r1.1 X r67.1 r41.8 r5.9 X 1.1 .7 r1.3 S S 5.1 r6.3 1.6 5.1 2.7 S 3.2 r8.3 r5.4 r15.7 3.7 11.9 r11.7 5.1 3.2 3.6 r4.4 4.4 S 841 769 793 269 470 191 S S r1 239 771 r3 158 948 r4 224 970 r243 272 r1 969 318 S r4 162 847 r233 919 r437 450 r1 039 972 r590 023 r21 490 r34 164 r29 335 r8 402 159 r1 384 881 r1 522 646 r5 005 801 S .9 1.5 S S r5.4 r6.5 1.5 r5.4 2.4 S 3.3 8.2 5.2 15.5 3.6 r12.2 r11.8 5.0 2.7 r3.2 r4.8 4.5 S S S 1.3 r3.4 r4.6 r.3 r2.1 S r4.5 r.3 .5 1.1 .6 – – – r9.0 r1.5 r1.6 r5.4 S 7223, Special food services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 28 883 172 r17 r8 X r1.4 r1.4 X r60.4 r49.7 X r1.4 431 895 668 096 S S r28 367 S S S S r305 133 S r166 796 S S S S S S S r1 060 376 S S S S S S r2.0 S S S S 6.3 S 5.2 S S S S S S S 4.1 S S S S S S .2 S S S S r1.8 S r1.0 S S S S S S S r6.1 S S S S 1.1 S S r2.1 S S S S 5.4 S 5.1 S S S S S S S 3.2 S S S S 122 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 21. Revenue and Operating Expenses for NAICS (2002) Sector 72 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 72, ACCOMMODATION AND FOOD SERVICES Con. 722, Food services and drinking places Con. 7224, Drinking places (alcoholic beverages) Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1For 16 416 799 r3 X S 1.8 S 7.8 r16.4 r17.0 S 2.8 S 4.0 r8.8 4.7 9.2 4.7 r16.9 3.7 S S S 3.7 2.8 r4.9 4.0 S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 469 r107 r15 r5 r600 r247 r11 r327 r58 r118 r111 r84 r1 r418 r440 r364 008 S 582 S 012 257 144 S 540 S 446 450 916 647 271 670 730 S S S 654 975 280 485 S data amounts presented for total operating expenses, the percentage represents total operating expenses as a percent of revenue. Note: Detail may not add to total because of rounding. Sources: 2002 Business Expenses Survey and 2002 Economic Census. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 123 Table 22. Selected Detailed Operating Expenses for NAICS (2002) Sector 72 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 72, ACCOMMODATION AND FOOD SERVICES Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r326 r21 r19 r1 r7 r4 r3 r16 r10 r2 r2 r2 r1 733 018 534 319 810 146 724 174 816 849 269 792 547 057 025 467 741 816 r344 r.6 1.6 1.8 3.5 2.3 3.1 2.1 1.2 1.2 2.0 r1.6 r4.8 739 205 729 805 335 009 578 990 431 1.6 1.6 721, Accommodation Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r106 r3 r2 r3 r2 r1 r5 r3 928 058 070 706 352 552 r718 154 042 921 031 950 010 970 .5 6.1 8.8 4.9 r4.9 5.3 4.5 2.4 2.5 2.1 3.8 7.8 2.9 777 921 631 338 394 r1 175 189 r971 r872 r194 r678 r3.5 582 567 015 7211, Traveler accommodation Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r102 r2 r2 r2 r1 r5 r3 887 807 891 709 189 026 r702 683 898 505 926 448 057 .5 6.5 r9.4 5.0 r5.2 r972 5.7 4.7 2.5 2.6 3.6 2.2 4.0 8.1 490 952 454 201 967 r1 111 783 r924 r814 r186 r628 741 557 184 r3.0 7212, RV (recreational vehicle) parks and recreational camps Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r3 217 917 r120 r106 r13 r88 r59 r29 r218 r139 r30 r48 r41 r4 r36 r1.2 563 655 909 851 219 632 224 255 341 628 242 592 650 8.0 8.5 7.6 5.1 7.0 6.9 3.3 3.8 4.2 r7.3 3.5 9.8 3.9 7213, Rooming and boarding houses Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 822 335 58 434 56 872 1 562 S S S S S S 14 779 16 599 S S 2.4 7.7 7.9 16.8 S S S S S S 2.8 4.1 S S 722, Food services and drinking places See footnotes at end of table. 124 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 22. Selected Detailed Operating Expenses for NAICS (2002) Sector 72 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 72, ACCOMMODATION AND FOOD SERVICES Con. 722, Food services and drinking places Con. Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r219 r18 r17 r1 r4 r2 r2 r10 r6 r1 r1 r1 r1 804 960 463 613 457 594 006 020 773 928 237 842 536 087 247 835 770 641 r150 .7 1.4 1.5 4.6 r1.7 3.3 2.1 r1.4 r2.3 819 867 336 616 1.3 2.3 1.9 462 427 011 312 416 r7.3 r2.2 7221, Full service restaurants Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r99 r7 r7 302 387 992 425 472 530 894 252 031 182 917 069 114 041 593 220 361 001 231 015 666 349 r1.0 r519 2.6 2.7 7.2 r2.9 r2 r1 r1 r5 r3 5.4 2.7 r1.9 r2.6 r988 r833 r651 r76 r574 2.1 3.8 r11.9 2.9 3.2 7222, Limited service eating places Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services r92 r8 r8 841 769 402 159 093 345 r308 815 r777 r1.1 r7.3 2.7 2.9 2.4 5.2 3.0 r1 r1 r4 r2 969 318 978 191 341 224 970 986 496 403 070 023 265 759 r622 r616 r590 r51 r538 1.5 1.4 4.7 r4.1 r12.1 3.6 3.6 7223, Special food services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. r17 r1 431 895 060 376 r951 519 r108 857 r305 r177 r1.4 r10.7 4.1 4.3 6.3 S 133 S 716 r7.4 S S 060 r100 837 r54 S S 4.4 r7.2 S S S S S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 125 Table 22. Selected Detailed Operating Expenses for NAICS (2002) Sector 72 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 72, ACCOMMODATION AND FOOD SERVICES Con. 722, Food services and drinking places Con. 7224, Drinking places (alcoholic beverages) Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services Note: Detail may not add to total because of rounding. Source: 2002 Business Expenses Survey. r1 S 008 654 r940 200 r68 454 r247 r149 r97 r600 r403 r105 r91 r84 r5 r78 S 3.7 3.7 r9.4 r6.4 446 530 916 540 191 872 478 730 935 795 4.0 4.3 2.8 2.4 3.4 r9.2 r9.7 3.7 3.9 126 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 359 186 731 263 635 359 86 329 930 15 602 208 S 1 126 285 319 254 24 609 078 6 486 614 2 812 827 2 914 330 2 627 809 5 775 549 1 553 204 1 735 362 4 592 224 2 846 905 153 379 230 786 204 074 13 902 899 5 073 335 3 474 959 9 597 751 S X .5 .6 .7 S 3.3 3.2 3.2 1.4 1.4 1.9 6.1 2.9 4.7 1.3 3.2 1.4 6.3 4.1 5.7 1.9 1.3 2.7 1.0 S X 73.4 32.7 5.9 S .4 .1 9.3 2.5 1.1 1.1 1.0 2.2 .6 .7 1.7 1.1 .1 .1 .1 5.3 1.9 1.3 3.6 S X .5 .7 .6 S 3.0 3.2 2.9 1.5 1.4 1.8 5.8 2.9 5.0 1.3 3.3 1.4 6.2 4.1 5.5 1.8 1.4 2.8 1.2 S 811, Repair and maintenance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 141 122 551 97 37 6 1 766 030 272 911 408 148 14 791 2 016 737 836 1 812 345 621 543 1 020 64 44 56 5 296 2 337 1 360 3 605 490 738 186 802 333 808 773 592 626 947 S 559 425 708 722 946 312 168 101 113 409 959 216 S X 1.0 1.0 1.3 4.0 2.7 3.2 5.0 2.5 3.0 3.8 S 2.3 4.5 3.1 2.5 2.8 11.2 5.4 8.8 3.0 1.9 3.8 2.0 S X 69.3 37.9 6.4 2.0 .4 .2 15.1 2.1 .8 .9 S 1.9 .4 .6 .6 1.0 .1 – .1 5.4 2.4 1.4 3.7 S X 1.0 1.1 1.2 4.0 2.8 3.3 4.5 2.2 3.2 3.8 S 2.6 5.0 2.9 2.6 3.2 10.8 5.3 8.8 3.0 1.8 3.7 2.1 S 8111, Automotive repair and maintenance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 87 401 413 62 078 445 22 387 612 3 431 365 747 325 211 049 21 317 11 002 520 1 469 919 265 392 459 009 S 1 393 860 196 750 390 115 220 118 580 193 55 823 30 926 32 344 3 916 339 1 574 650 1 013 136 1 906 503 S X 1.4 1.5 1.5 9.7 5.6 15.1 6.6 3.0 5.8 5.1 S 2.8 7.3 5.2 5.5 3.9 13.3 7.2 15.8 4.0 2.1 5.4 3.0 S X 71.0 36.1 5.5 1.2 .3 – 17.7 2.4 .4 .7 S 2.2 .3 .6 .4 .9 .1 – .1 6.3 2.5 1.6 3.1 S X 1.4 1.6 1.6 10.1 5.3 14.9 5.7 2.7 6.3 5.3 S 3.2 8.3 5.0 5.8 4.1 12.7 7.0 16.0 4.1 2.2 5.4 3.4 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 127 Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 811, Repair and maintenance Con. 8111, Automotive repair and maintenance Con. 81111, Automotive mechanical and electrical repair and maintenance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 44 596 595 31 271 244 11 262 090 1 869 850 315 800 116 373 7 195 4 999 211 668 167 134 757 190 235 S 711 481 110 367 215 915 79 612 296 413 14 535 10 354 S 2 081 717 857 106 583 200 963 241 S X 1.4 2.0 2.5 8.6 9.3 11.3 7.0 5.6 5.6 11.3 S 4.1 10.9 6.2 11.0 6.3 12.6 16.2 S 5.6 3.6 7.3 3.6 S X 70.1 36.0 6.0 1.0 .4 – 16.0 2.1 .4 .6 S 2.3 .4 .7 .3 .9 – – S 6.7 2.7 1.9 3.1 S X 1.4 2.1 2.7 9.3 8.9 11.4 6.1 5.8 5.5 13.2 S 4.0 11.4 6.0 13.1 6.1 13.6 15.6 S 6.1 3.8 7.2 4.6 S 81112, Automotive body, paint, interior, and glass repair Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 29 623 366 21 846 118 7 844 594 1 083 557 256 563 66 256 S S 366 289 92 208 147 604 18 158 447 477 47 876 116 631 70 817 211 809 37 801 9 286 S 1 152 835 510 361 240 183 484 910 S X 2.8 3.3 3.4 18.5 8.1 S S 4.1 11.6 8.1 18.3 4.6 9.7 12.6 8.6 4.4 18.1 13.2 S 6.5 3.6 8.5 6.2 S X 73.7 35.9 5.0 1.2 .3 S S 1.7 .4 .7 .1 2.0 .2 .5 .3 1.0 .2 – S 5.3 2.3 1.1 2.2 S X 2.8 3.9 3.5 23.5 7.5 S S 4.3 11.8 8.8 18.0 5.5 9.9 11.5 7.9 5.7 17.0 14.1 S 5.4 3.5 7.8 6.7 S 81119, Other automotive repair and maintenance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 13 181 452 8 961 084 3 280 928 477 958 S 28 420 S 817 517 S S 121 170 17 282 234 902 38 507 57 569 S 71 971 S 11 286 2 454 681 786 S 189 753 S S X 1.3 1.8 2.8 S 5.8 S 6.5 S S 6.0 6.6 4.1 6.8 3.9 S 3.8 S 7.5 14.9 3.5 S 3.3 S S X 68.0 36.6 5.3 S .3 S 9.1 S S 1.4 .2 2.6 .4 .6 S .8 S .1 – 7.6 S 2.1 S S X 1.3 1.5 2.3 S 5.3 S 5.7 S S 5.8 6.5 3.8 7.0 4.0 S 4.2 S 7.6 15.2 3.1 S 3.2 S S 128 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 811, Repair and maintenance Con. 8112, Electronic and precision equipment repair and maintenance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 16 451 174 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 8113, Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 20 120 765 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 8114, Personal and household goods repair and maintenance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 17 149 199 10 547 490 3 431 035 696 167 S S S S S S 83 556 S 221 065 S S 51 155 142 654 S 3 351 S 481 441 S S S S X 1.1 2.9 2.7 S S S S S S 8.4 S 6.8 S S 11.0 3.3 S 13.4 S 2.7 S S S S X 61.5 32.5 6.6 S S S S S S .8 S 2.1 S S .5 1.4 S – S 4.6 S S S S X 1.1 2.6 2.4 S S S S S S 7.8 S 6.8 S S 11.5 3.8 S 14.5 S 3.0 S S S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 129 Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 811, Repair and maintenance Con. 8114, Personal and household goods repair and maintenance Con. 81141, Home and garden equipment and appliance repair and maintenance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 5 375 674 3 732 703 1 380 728 349 378 S 11 108 S 616 028 35 838 38 369 19 268 4 688 72 031 6 061 19 040 S 57 214 S S 25 108 626 102 107 34 340 121 836 697 181 X 1.8 3.9 3.1 S 13.5 S 11.3 7.7 6.2 13.3 5.9 5.9 6.8 9.7 S 4.5 S S 12.7 7.8 4.8 12.1 4.5 5.4 X 69.4 37.0 9.4 S .3 S 16.5 1.0 1.0 .5 .1 1.9 .2 .5 S 1.5 S S – 2.9 2.7 .9 3.3 18.7 X 1.8 3.4 2.4 S 13.9 S 10.5 6.6 6.4 13.2 5.9 7.3 7.9 9.6 S 4.3 S S 14.3 7.9 4.7 12.4 4.5 5.5 81142, Reupholstery and furniture repair Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 1 976 705 1 417 434 62 118 7 3 30 17 7 1 2 11 20 793 980 732 701 837 472 S 508 280 822 233 S 907 241 S 212 S S S 571 632 668 960 S X 2.3 3.8 6.0 16.2 13.1 8.3 S 5.3 7.2 7.5 10.4 S 6.9 3.4 S 4.8 S S S 7.8 4.8 7.9 12.8 S X 71.7 30.7 4.4 8.4 .6 .2 S 2.2 1.2 .6 .1 S .2 .8 S 1.4 S S S 7.2 2.4 1.3 1.8 S X 2.3 3.1 5.4 14.1 11.8 8.6 S 5.6 7.2 7.7 9.3 S 6.8 3.3 S 3.7 S S S 7.7 3.5 7.9 12.6 S 101 33 18 25 81143, Footwear and leather goods repair Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 318 541 52 S 851 S S S S S S S 285 S S S S S 460 z S 12 524 S S S S X S 4.6 S S S S S S S 7.8 S S S S S 4.9 – S 9.7 5.5 S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 1 2 23 130 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 811, Repair and maintenance Con. 8114, Personal and household goods repair and maintenance Con. 81149, Other personal and household goods repair and maintenance Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 9 478 279 S 1 562 475 277 465 S S S S S S S S S S S S S S S S S S S S S X S 5.1 4.6 S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 812, Personal and laundry services2 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 105 099 764 73 446 570 24 629 687 3 867 277 S S 157 492 S S S 918 159 285 744 S S S S S 24 923 23 782 22 610 6 473 775 S S S S X .4 1.0 1.3 S S 4.6 S S S 2.0 4.0 S S S S S 4.3 4.8 6.8 2.0 S S S S X 69.9 33.5 5.3 S S .2 S S S 1.3 .4 S S S S S – – – 8.8 S S S S X .4 .8 1.3 S S 4.8 S S S 2.0 4.0 S S S S S 4.3 4.8 6.8 2.1 S S S S 8121, Personal care services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 33 799 666 8 601 966 S 000 108 S S S S S S 630 920 S S S S 276 387 726 740 329 S S S S X S 1.8 2.7 S S S S S S 4.9 13.9 S S S S 4.0 17.3 6.2 10.6 2.4 S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 207 77 250 3 5 6 2 472 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 131 Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 812, Personal and laundry services2 Con. 8121, Personal care services Con. 81211, Hair, nail, and skin care services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 28 487 423 7 438 827 S 591 524 S S S S S S 203 S S S S S 913 S 119 183 003 S S S S X S 2.0 3.0 S S S S S S 5.1 S S S S S 4.9 S 6.1 11.4 2.7 S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 177 198 3 6 2 164 812111, Barber shops Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 2 176 940 S 242 331 28 172 S S S S S S S S S S S S S S S S S S S S S X S 5.9 5.6 S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 812112, Beauty salons Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 23 469 660 15 758 625 6 918 706 763 176 S S S S S S 151 457 S S S S S 174 771 S 3 029 5 590 1 748 712 S S S S X 1.2 2.2 3.3 S S S S S S 5.6 S S S S S 5.6 S 6.3 12.7 3.2 S S S S X 67.1 43.9 4.8 S S S S S S 1.0 S S S S S 1.1 S – – 11.1 S S S S X 1.2 1.4 2.9 S S S S S S 6.1 S S S S S 6.5 S 6.4 13.3 3.0 S S S S 132 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 812, Personal and laundry services2 Con. 8121, Personal care services Con. 81211, Hair, nail, and skin care services Con. 812113, Nails salons Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 2 840 823 S 277 554 S S S S S S S S S S S S S S S S S S S S S S X S 5.9 S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 81219, Other personal care services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 5 312 243 1 162 138 2 S 409 584 S S 086 S S S 427 S 641 266 S S 363 219 607 S 326 S S S S X S 2.3 3.0 S S 5.8 S S S 9.7 S 4.8 4.1 S S 3.9 12.9 10.2 S 3.5 S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 30 363 24 51 1 2 308 8122, Death care services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 15 026 137 11 494 784 4 213 095 857 291 S 24 939 S 1 102 231 267 638 35 269 164 458 43 966 324 596 46 088 101 475 96 809 117 112 1 667 2 097 2 176 438 127 266 166 234 981 589 021 S X 1.3 2.8 4.8 S 6.4 S 8.1 2.5 6.6 5.8 9.3 5.2 6.4 3.8 19.9 5.6 19.4 9.7 7.6 7.7 3.9 2.5 4.2 S X 76.5 36.7 7.5 S .2 S 9.6 2.3 .3 1.4 .4 2.8 .4 .9 .8 1.0 – – – 3.8 2.3 2.0 5.1 S X 1.3 2.5 4.5 S 6.5 S 7.2 2.4 6.8 6.6 8.9 5.9 6.1 4.1 18.8 5.7 18.9 9.3 7.7 8.4 3.8 2.2 4.1 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 133 Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 812, Personal and laundry services2 Con. 8122, Death care services Con. 81221, Funeral homes and funeral services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 11 710 083 8 852 307 3 246 587 626 767 S 21 297 S 849 127 202 438 27 867 115 509 35 712 277 809 28 564 83 435 47 014 97 610 S 1 281 1 230 399 468 204 389 200 100 466 039 S X 1.7 3.6 6.5 S 7.0 S 10.7 3.0 8.8 6.6 10.9 6.2 8.5 5.1 16.8 6.4 S 11.9 12.5 8.3 4.6 2.9 4.9 S X 75.6 36.7 7.1 S .2 S 9.6 2.3 .3 1.3 .4 3.1 .3 .9 .5 1.1 S – – 4.5 2.3 2.3 5.3 S X 1.7 3.2 5.9 S 7.4 S 9.5 3.2 8.9 7.6 10.5 6.7 8.5 5.2 16.1 6.6 S 11.9 12.9 9.1 4.3 2.6 4.9 S 81222, Cemeteries and crematories Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 3 316 054 2 642 966 230 32 3 253 65 7 48 8 46 17 18 19 477 508 524 918 642 S 104 200 403 949 254 786 524 040 S 502 S 815 946 659 777 881 982 527 X 1.0 1.3 2.2 18.9 7.2 S 2.2 3.2 4.5 7.9 9.5 11.1 6.1 7.5 S 4.2 S 14.8 9.8 10.0 4.0 2.6 4.0 1.9 X 79.7 36.6 8.7 1.2 .1 S 9.6 2.5 .3 1.9 .3 1.8 .7 .7 S .7 S – – 1.5 2.3 1.3 4.7 23.2 X 1.0 .8 2.3 18.2 7.4 S 2.3 3.3 4.1 7.1 9.4 9.9 5.8 7.1 S 4.0 S 14.3 9.3 9.1 4.7 2.9 3.8 1.9 38 61 34 122 612 8123, Drycleaning and laundry services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 22 184 753 18 937 655 7 261 256 1 257 885 224 377 54 430 74 002 2 095 846 1 279 984 89 710 263 157 49 166 178 714 58 709 102 152 62 533 146 407 5 101 7 041 S 1 220 281 329 031 229 746 1 372 232 S X .9 1.3 1.1 13.5 4.3 8.9 2.6 2.2 5.4 4.4 10.8 5.1 5.6 4.0 16.9 8.6 7.2 12.8 S 6.5 3.3 5.6 2.6 S X 85.4 38.3 6.6 1.2 .3 .4 11.1 6.8 .5 1.4 .3 .9 .3 .5 .3 .8 – – S 6.4 1.7 1.2 7.2 S X .9 .9 1.2 13.1 4.2 8.8 2.3 2.0 5.3 4.4 10.9 4.8 6.0 4.2 17.0 9.0 7.0 12.9 S 6.6 3.2 5.7 2.4 S 134 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 812, Personal and laundry services2 Con. 8123, Drycleaning and laundry services Con. 81231, Coin operated laundries and drycleaners Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 4 216 696 757 128 39 2 152 444 9 52 1 15 9 15 15 28 1 320 79 46 479 S 824 570 362 512 S 040 558 818 524 666 268 239 953 812 060 S 105 343 731 782 534 933 S X S 3.3 3.5 19.4 13.3 S 8.6 3.5 8.2 16.6 13.1 7.3 4.2 6.4 16.3 5.0 S 3.7 9.5 5.7 3.9 6.5 3.4 S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 81232, Drycleaning and laundry services (except coin operated) Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 8 672 717 6 947 332 2 841 819 S S 16 216 S 475 254 442 014 S 82 366 S 87 823 11 774 62 935 S 67 106 S S S 737 043 142 296 103 679 295 637 S X 2.0 2.9 S S 15.4 S 5.7 5.4 S 8.8 S 10.3 19.2 6.0 S 19.1 S S S 10.7 5.2 9.8 9.8 S X 80.1 40.9 S S .2 S 6.8 6.4 S 1.2 S 1.3 .2 .9 S 1.0 S S S 10.6 2.0 1.5 4.3 S X 2.0 1.9 S S 14.9 S 6.7 5.1 S 9.2 S 9.9 20.7 7.2 S 19.2 S S S 10.7 5.3 10.3 9.0 S 81233, Linen and uniform supply Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 9 295 340 8 880 807 3 661 612 747 349 84 642 35 702 37 462 1 468 552 393 411 63 929 128 267 27 571 75 623 37 696 23 263 S 51 241 3 557 5 593 1 959 162 507 106 953 79 533 596 662 S X 1.1 1.1 1.9 8.4 3.8 5.1 3.3 1.7 4.3 4.5 5.1 3.9 6.7 4.5 S 3.1 4.4 8.8 7.4 5.7 4.3 6.6 3.4 S X 95.5 41.2 8.4 1.0 .4 .4 16.5 4.4 .7 1.4 .3 .9 .4 .3 S .6 – .1 – 1.8 1.2 .9 6.7 S X 1.1 .5 1.8 7.7 3.1 4.5 2.5 2.2 3.5 5.4 4.4 3.3 6.7 5.5 S 3.5 4.5 9.2 7.3 6.9 4.0 6.4 4.1 S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 135 Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 812, Personal and laundry services2 Con. 8129, Other personal services2 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 34 089 208 4 554 785 25 S 335 993 S S 996 S S S 914 S S S S S S S 918 671 039 S S S S X S 1.9 2.3 S S 4.4 S S S 2.7 S S S S S S S 3.5 9.5 2.7 S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 282 8 6 2 343 81292, Photofinishing Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 4 148 887 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 81293, Parking lots and garages Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 7 129 357 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 136 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 812, Personal and laundry services2 Con. 8129, Other personal services2 Con. 81299, All other personal services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 22 810 964 S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S X S S S S S S S S S S S S S S S S S S S S S S S S 813, Religious, grantmaking, civic, professional, and similar organizations3 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 112 964 416 92 24 5 1 2 1 1 1 2 1 3 422 669 462 247 264 12 192 996 426 159 078 662 855 563 480 732 64 162 125 133 242 059 229 599 299 505 744 927 740 954 732 359 037 225 139 203 693 884 269 815 144 836 363 011 832 885 029 972 X .9 1.2 1.5 5.4 5.8 8.4 4.9 3.2 3.1 4.4 6.7 8.9 8.5 2.1 4.2 2.1 12.9 5.6 9.1 3.1 4.4 8.4 2.6 1.8 X 81.8 26.7 5.9 1.4 .3 – 2.4 2.2 1.5 1.3 2.2 1.8 .9 .6 3.8 .8 .1 .2 .1 2.3 1.3 1.1 2.4 40.7 X .9 1.0 1.1 5.6 5.1 8.7 4.7 3.7 3.2 4.2 6.2 8.8 9.0 2.1 4.4 2.3 12.8 5.6 9.1 3.2 4.5 8.2 2.7 1.2 2 1 1 2 37 8132, Grantmaking and giving services Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 46 275 707 33 281 112 5 181 015 1 185 081 278 079 70 654 S 513 796 S 299 536 113 937 420 020 262 885 136 342 159 341 1 371 396 172 335 20 828 36 588 30 721 507 464 120 573 95 767 437 949 21 786 709 X 2.3 2.0 2.1 8.0 8.9 S 10.6 S 6.5 4.1 5.8 10.4 9.6 4.3 10.5 3.5 17.1 11.7 12.2 5.5 5.1 8.9 3.8 3.3 X 71.9 15.6 3.6 .8 .2 S 1.5 S .9 .3 1.3 .8 .4 .5 4.1 .5 .1 .1 .1 1.5 .4 .3 1.3 65.5 X 2.3 2.1 1.8 7.6 6.8 S 10.7 S 6.3 4.6 5.6 12.4 10.2 3.8 10.9 4.2 14.1 12.8 11.9 5.9 5.7 8.5 4.9 1.3 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 137 Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 813, Religious, grantmaking, civic, professional, and similar organizations3 Con. 8133, Social advocacy organizations Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 12 058 846 10 799 595 3 615 210 736 708 282 012 28 118 2 552 303 859 65 990 380 636 77 859 352 682 232 390 54 035 71 573 592 440 112 946 5 340 S 15 501 310 103 76 240 39 250 197 406 S X 1.4 2.5 3.2 11.5 6.8 10.0 7.8 8.0 8.8 10.4 5.7 9.9 8.4 5.7 5.1 4.5 7.4 S 10.8 4.8 5.4 6.4 6.8 S X 89.6 33.5 6.8 2.6 .3 – 2.8 .6 3.5 .7 3.3 2.2 .5 .7 5.5 1.0 – S .1 2.9 .7 .4 1.8 S X 1.4 2.4 3.3 11.0 7.4 9.1 7.4 7.7 8.0 11.3 5.4 9.9 8.2 5.3 4.8 4.7 7.7 S 10.8 5.1 5.3 5.5 6.4 S 8134, Civic and social organizations Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses See footnotes at end of table. 11 120 513 9 837 856 3 742 162 698 157 117 024 25 843 S 551 939 422 753 119 276 222 370 138 216 106 752 S 70 806 120 300 83 134 S 8 710 11 991 221 385 247 829 128 787 410 817 S X 1.5 2.7 2.8 17.0 10.8 S 10.4 3.9 6.4 6.7 6.1 9.5 S 5.1 10.7 5.1 S 15.7 9.1 9.0 4.8 6.7 3.7 S X 88.5 38.0 7.1 1.2 .3 S 5.6 4.3 1.2 2.3 1.4 1.1 S .7 1.2 .8 S .1 .1 2.3 2.5 1.3 4.2 S X 1.5 2.0 2.3 16.5 11.9 S 9.6 3.8 6.2 7.2 6.6 8.9 S 4.8 11.1 4.8 S 15.6 9.9 9.0 5.6 6.8 3.7 S 138 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 23. Revenue and Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Coefficient of variation of amount (percent) Percent of total operating expenses1 (percent) Coefficient of variation of percent (percent) Kind of business and item Amount ($1,000) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 813, Religious, grantmaking, civic, professional, and similar organizations3 Con. 8139, Business, professional, labor, political, and similar organizations4 Revenue Operating expenses, total Annual payroll Employer costs for fringe benefits Contract labor costs including temporary help Expensed computer related supplies Cost of purchased packaging and containers Other materials and supplies not for resale Purchased utilities, total Cost of purchased transportation, shipping and warehousing services Cost of purchased repair and maintenance services Cost of purchased printing services Cost of purchased advertising and promotional services Cost of purchased legal services Cost of purchased accounting, auditing, and bookkeeping services Cost of purchased management consultling, administrative services and other professional services Purchased communication services Cost of purchased custom coded original software (expensed) including adaptation of off the shelf software Cost of system support design and services including web design Cost of data processing and other purchased computer services, except communications Lease and rental payments Cost of insurance Taxes and license fees Depreciation and amortization charges Other operating expenses 43 509 350 38 503 736 12 131 118 2 842 798 570 811 140 126 7 014 823 138 1 428 859 626 590 745 059 1 167 221 1 060 177 622 395 262 165 1 396 133 364 400 32 951 102 177 67 150 1 094 058 798 190 796 082 1 182 857 10 242 268 X 1.3 1.7 2.3 10.4 7.7 15.7 10.3 4.1 4.4 6.7 9.7 13.0 10.5 4.6 4.4 4.3 19.2 8.5 16.4 4.4 6.2 11.3 4.1 2.4 X 88.5 31.5 7.4 1.5 .4 – 2.1 3.7 1.6 1.9 3.0 2.8 1.6 .7 3.6 .9 .1 .3 .2 2.8 2.1 2.1 3.1 26.6 X 1.3 1.1 1.8 10.4 7.6 16.5 9.4 4.1 4.1 6.8 9.0 12.9 10.3 4.4 3.9 4.3 19.1 8.8 16.9 4.4 6.2 10.6 4.0 2.3 1For data amounts presented for total operating expenses, the percentage represents total operating expenses as a percent of revenue. 2Excludes NAICS 81291, Pet Care Services, out of scope. 3Excludes NAICS 8131, Religious Organizations, out of scope. 4Excludes NAICS 81393, Labor Unions and Similar Labor Organizations; and NAICS 81394, Political Organizations, out of scope. Note 1: Detail may not add to total because of rounding. Note 2: The following NAICS industries are out of scope: NAICS 81291, Pet Care Services; NAICS 8131, Religious Organizations; NAICS 81393, Labor Unions and Similar Organizations; NAICS 81394, Political Organizations; and NAICS 814, Private Household. Sources: 2002 Business Expenses Survey and 2002 Economic Census. Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 139 Table 24. Selected Detailed Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 263 635 359 13 902 899 12 339 663 1 563 236 2 914 330 1 665 749 1 248 581 6 3 1 1 486 631 358 496 614 759 516 340 .5 1.9 1.9 4.1 1.9 2.6 2.4 1.4 1.3 3.8 2.9 1.4 2.7 1.6 2 846 905 385 236 2 461 669 811, Repair and maintenance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 97 766 490 5 296 113 4 567 659 728 454 836 947 342 825 494 122 2 016 592 1 253 971 352 029 410 592 1 020 946 147 896 873 050 1.0 3.0 3.1 7.7 3.8 4.7 4.2 2.5 3.0 5.1 4.2 2.8 4.5 2.9 8111, Automotive repair and maintenance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 62 078 445 3 916 339 3 464 651 451 688 459 009 216 999 242 010 1 469 896 270 303 919 455 447 017 1.4 4.0 4.1 11.4 5.1 6.7 4.9 3.0 4.0 6.7 2.7 3.9 7.1 4.2 580 193 79 336 500 856 81111, Automotive mechanical and electrical repair and maintenance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 31 271 244 2 081 717 1 807 743 273 974 190 235 100 160 90 075 668 450 98 119 167 388 679 100 1.4 5.6 5.9 14.9 11.3 11.1 12.5 5.6 6.8 5.3 4.5 6.3 8.2 6.6 296 413 33 185 263 228 140 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 24. Selected Detailed Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 811, Repair and maintenance Con. 8111, Automotive repair and maintenance Con. 81112, Automotive body, paint, interior, and glass repair Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 21 846 118 1 152 835 1 043 996 108 840 147 604 64 601 83 003 366 231 78 56 289 180 399 709 2.8 6.5 7.0 19.0 8.1 12.6 9.0 4.1 4.5 8.9 9.1 4.4 8.1 5.2 211 809 34 855 176 954 81119, Other automotive repair and maintenance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 8 961 084 681 786 612 912 S 121 170 52 238 68 932 S S S 127 208 71 971 11 296 60 675 1.3 3.5 3.4 S 6.0 8.3 7.2 S S S 5.4 3.8 16.1 4.0 8112, Electronic and precision equipment repair and maintenance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 8113, Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S S S S S S S S S S S S S S S S S S S S S S S S S S S S Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 141 Table 24. Selected Detailed Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 811, Repair and maintenance Con. 8114, Personal and household goods repair and maintenance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 10 547 490 481 441 S 51 922 83 556 24 738 58 818 S S S S 142 654 15 082 127 571 1.1 2.7 S 9.2 8.4 6.7 11.9 S S S S 3.3 15.4 3.9 81141, Home and garden equipment and appliance repair and maintenance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 3 732 703 108 626 93 463 15 163 19 268 6 495 12 773 35 25 5 5 838 017 528 292 1.8 7.8 9.7 17.2 13.3 12.5 20.0 7.7 8.3 19.5 13.8 4.5 S 4.7 57 214 S 52 059 81142, Reupholstery and furniture repair Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 1 417 793 101 571 95 467 6 103 7 822 4 858 2 963 30 20 5 4 508 019 500 990 2.3 7.8 7.8 14.8 7.5 11.3 12.6 5.3 6.5 10.6 7.5 4.8 14.8 5.2 20 212 1 919 18 294 81143, Footwear and leather goods repair Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S 23 524 S S 1 285 316 969 S S S S 2 460 248 2 212 S 5.5 S S 7.8 16.1 8.6 S S S S 4.9 14.5 5.7 142 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 24. Selected Detailed Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 811, Repair and maintenance Con. 8114, Personal and household goods repair and maintenance Con. 81149, Other personal and household goods repair and maintenance Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 812, Personal and laundry services1 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 73 446 570 6 473 775 5 947 529 526 246 918 159 478 922 439 236 S S 607 746 502 180 S S S .4 2.0 2.0 5.0 2.0 2.0 3.3 S S 4.0 2.4 S S S 8121, Personal care services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S 2 472 329 S S 207 630 152 656 54 974 S S S S 250 276 20 824 229 451 S 2.4 S S 4.9 4.8 7.5 S S S S 4.0 7.2 4.4 81211, Hair, nail, and skin care services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S 2 164 003 S S 177 203 136 577 40 626 S S S S 198 913 13 841 185 072 S 2.7 S S 5.1 5.5 5.5 S S S S 4.9 11.1 5.4 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 143 Table 24. Selected Detailed Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 812, Personal and laundry services1 Con. 8121, Personal care services Con. 81211, Hair, nail, and skin care services Con. 812111, Barber shops Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 812112, Beauty salons Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 15 758 625 1 748 712 1 674 854 73 857 151 457 118 799 32 658 S S S S 174 771 12 672 162 099 1.2 3.2 2.8 18.2 5.6 6.0 6.5 S S S S 5.6 12.2 6.1 812113, Nails salons Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 81219, Other personal care services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S 308 326 281 594 S 30 427 16 079 14 348 S S S S 51 363 S S S 3.5 3.5 S 9.7 7.8 16.1 S S S S 3.9 S S 144 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 24. Selected Detailed Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 812, Personal and laundry services1 Con. 8122, Death care services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 11 494 784 438 127 358 872 79 255 164 458 115 275 49 183 267 152 72 42 638 431 999 208 1.3 7.7 9.5 13.2 5.8 5.8 9.7 2.5 3.0 8.7 5.8 5.6 19.9 5.8 117 112 6 243 110 869 81221, Funeral homes and funeral services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 8 852 307 399 468 336 049 63 419 115 509 83 054 32 455 202 122 50 28 438 648 994 796 1.7 8.3 10.0 17.2 6.6 7.0 11.3 3.0 3.5 11.7 6.6 6.4 S 6.6 97 610 S 92 440 81222, Cemeteries and crematories Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 2 642 477 38 659 22 824 15 835 48 949 32 221 16 728 65 29 22 13 200 783 005 412 1.0 10.0 10.9 11.1 7.9 8.8 10.3 3.2 4.1 4.9 12.6 4.2 S 3.7 19 502 S 18 428 8123, Drycleaning and laundry services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 18 937 655 1 220 281 1 081 024 139 257 263 157 85 515 177 642 1 279 509 413 356 984 605 812 567 .9 6.5 6.5 15.8 4.4 7.0 6.5 2.2 2.3 5.8 2.9 8.6 9.1 9.4 146 407 11 288 135 119 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 145 Table 24. Selected Detailed Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 812, Personal and laundry services1 Con. 8123, Drycleaning and laundry services Con. 81231, Coin operated laundries and drycleaners Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S 320 731 296 658 24 073 52 524 9 047 43 477 444 159 125 159 558 818 650 090 S 5.7 5.1 20.0 16.6 10.0 20.0 3.5 4.0 5.1 5.5 5.0 12.0 5.1 28 060 1 288 26 772 81232, Drycleaning and laundry services (except coin operated) Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 6 947 332 737 043 670 724 S 82 366 S 58 840 442 228 143 69 014 791 528 695 2.0 10.7 10.2 S 8.8 S 10.9 5.4 4.0 14.9 6.4 19.1 S S 67 106 S S 81233, Linen and uniform supply Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 8 880 807 162 507 113 642 48 865 128 267 52 942 75 325 393 120 144 127 411 996 634 781 1.1 5.7 7.4 5.1 4.5 5.4 5.2 1.7 2.9 3.3 2.3 3.1 4.1 3.1 51 241 6 686 44 556 8129, Other personal services1 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. S 2 343 039 2 146 990 S 282 914 125 477 S S S S S S S S S 2.7 3.0 S 2.7 3.3 S S S S S S S S 146 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Table 24. Selected Detailed Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 812, Personal and laundry services1 Con. 8129, Other personal services1 81292, Photofinishing Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S Con. 81293, Parking lots and garages Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 81299, All other personal services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services S S S S S S S S S S S S S S S S S S S S S S S S S S S S 813, Religious, grantmaking, civic, professional, and similar organizations2 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services See footnotes at end of table. 92 422 299 2 133 011 1 824 475 308 535 1 159 225 844 001 315 223 1 996 359 1 014 049 398 741 583 569 732 815 154 045 578 770 .9 3.1 3.8 5.9 4.4 5.6 4.8 3.2 2.3 5.6 6.9 2.1 5.3 2.2 Business Expenses U.S. Census Bureau, 2002 Economic Census Industry Series 147 Table 24. Selected Detailed Operating Expenses for NAICS (1997) Sector 81 by Kind of Business: 2002 Con. [Data include enterprise support locations. Coefficients of variation represent the estimated relative standard error of the estimate. Information on confidentiality protection and the meaning of abbreviations and symbols can be found in the introductory text. For explanation of terms, see Appendix A. For information on estimation procedures, sampling error, and nonsampling error, see methodology section in Appendix C] Kind of business and item Amount ($1,000) Coefficient of variation (percent) 81, OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Con. 813, Religious, grantmaking, civic, professional, and similar organizations2 Con. 8132, Grantmaking and giving services Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 33 281 112 507 464 454 957 52 507 113 937 67 440 46 496 S 45 091 7 769 S 172 335 39 493 132 842 2.3 5.5 6.1 6.2 4.1 6.8 3.7 S 4.6 10.8 S 3.5 8.3 3.0 8133, Social advocacy organizations Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 10 799 595 310 103 271 594 38 509 77 859 47 813 30 047 65 40 15 9 990 683 592 715 1.4 4.8 5.4 8.5 10.4 16.0 7.4 8.0 6.0 14.3 14.7 4.5 10.4 4.7 112 946 26 954 85 992 8134, Civic and social organizations Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 9 837 856 221 385 182 774 38 610 222 370 153 134 69 235 422 271 91 59 753 898 692 164 1.5 9.0 10.1 15.8 6.7 9.6 7.9 3.9 3.7 10.3 3.4 5.1 8.9 4.9 83 134 11 397 71 738 8139, Business, professional, labor, political, and similar organizations3 Operating expenses, total Lease and rental payments Lease and rental payments for land, buildings, store space and offices Lease and rental payments for machinery and equipment Cost of purchased repair and maintenance services Cost of purchased repair and maintenance services for buildings and related structures Cost of purchased repair and maintenance services for machinery and equipment Purchased utilities, total Cost of purchased electricity Cost of purchased fuels, except motor Cost of purchased water, sewer and other utilities Purchased communication services Purchased computer related communication services Purchased telephone, fax and other communication services 1Excludes 2Excludes 3Excludes 38 503 736 1 094 058 915 150 178 908 745 059 575 614 169 445 1 428 656 283 488 859 377 688 794 1.3 4.4 5.0 9.1 6.7 7.9 9.6 4.1 3.6 7.8 6.7 4.3 10.1 3.7 364 400 76 202 288 198 NAICS 81291, Pet Care Services, out of scope. NAICS 8131, Religious Organizations, out of scope. NAICS 81393, Labor Unions and Similar Labor Organizations; and NAICS 81394, Political Organizations, out of scope. Note 1: Detail may not add to total because of rounding. Note 2: The following NAICS industries are out of scope: NAICS 81291, Pet Care Services; NAICS 8131, Religious Organizations; NAICS 81393, Labor Unions and Similar Organizations; NAICS 81394, Political Organizations; and NAICS 814, Private Household. Source: 2002 Business Expenses Survey. 148 Industry Series Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix A. Explanation of Terms ANNUAL PAYROLL ($ THOUSANDS) This item includes the gross earnings of all employees paid during the calendar year (cash basis). It includes all forms of compensation, such as salaries, wages, commissions, dismissal pay, bonuses, vacation and sick leave pay, and compensation in kind, prior to such deductions as employees’ social security contributions, withholding taxes, group insurance, union dues, and savings bonds. The total includes salaries of officers of corporations; it excludes payments to proprietors or partners of unincorporated concerns. The census definition of payroll is identical to that recommended to all Federal statistical agencies by the U.S. Office of Management and Budget, in particular, the definition used on the Employer’s Quarterly Federal Tax Return, Treasury Form 941. This definition does not include employers’ social security contributions or other nonpayroll labor costs, such as employees’ pension plans, group insurance premiums, and workers’ compensation. Data presented on annual payroll are sample-based and include payroll of enterprise support locations, such as retail warehouses, and thus may not match payroll data compiled in the 2002 Economic Census. EMPLOYER COST FOR FRINGE BENEFITS ($ THOUSANDS) This item includes expenditures made by the employer for legally required and voluntary fringe benefit programs for employees. Legally required fringe benefits This includes all programs required under Federal and State legislation such as FICA, unemployment tax, workers’ compensation, and state disability payments. Voluntary fringe benefits This includes programs not specifically required by Federal or State legislation, such as life and health insurance premiums for employees. CONTRACT LABOR COSTS ($ THOUSANDS) This item includes payments to other firms for the contractual use of their employees. These employees are supplied by other firms to perform specific jobs, and include temporary help and leased employees. Day-to-day supervision is provided by the purchasing firm. For example, contractual costs for security and janitorial personnel are excluded if supervised by the supplying firms, but are included in data compiled on other operating expenses. EXPENSED COMPUTER-RELATED SUPPLIES ($ THOUSANDS) This item includes the purchase of computer-related equipment or computer-related supplies that were expensed. COST OF PURCHASED PACKAGING AND CONTAINERS ($ THOUSANDS) This item includes purchases of containers, wrapping, packing and selling supplies used in packaging, processing, shipping, and selling of goods. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix A A–1 OTHER MATERIALS AND SUPPLIES NOT FOR RESALE ($ THOUSANDS) This item includes the cost of other supplies, materials and parts purchased for a firm’s own use. This item excludes computer supplies (and packaging supplies purchased by wholesalers and retailers), and the cost of goods purchased for resale. COST OF PURCHASED ELECTRICITY ($ THOUSANDS) Some businesses included this expense as part of building/office lease payments. COST OF PURCHASED FUELS, EXCEPT MOTOR ($ THOUSANDS) This item includes the cost of fuels for heating, power, or generation of electricity. It does not include fuel for motor vehicles. This is sometimes included in lease payments. COST OF PURCHASED FUELS FOR TRUCKS, TRUCK-TRACTORS, AND OTHER MOTOR VEHICLES ($ THOUSANDS) This item includes the cost of fuels purchased for motor vehicles. COST OF PURCHASED WATER, SEWER AND OTHER UTILITIES ($ THOUSANDS) Includes water, sewage, trash, and other utilities. This is sometimes included in lease payments. COST OF PURCHASED UTILITIES ($ THOUSANDS) This item includes the cost of electricity and fuels for heating, power or generation of electricity. It also includes the cost of water, sewer and refuse removal. Such costs, if included in lease payments, are excluded from this item. For NAICS Sectors 48-49, purchased utilities also includes the cost of motor fuel. COST OF PURCHASED TRANSPORTATION, SHIPPING, AND WAREHOUSING SERVICES ($ THOUSANDS) This item includes the cost of purchased postage, shipping or delivery services, or warehousing storage. Also included is the cost of transportation services. COST OF PURCHASED REPAIR SERVICES FOR BUILDINGS AND RELATED STRUCTURES ($ THOUSANDS) This item includes all noncapitalized repairs and maintenance to buildings, structures and related facilities. REPAIRS AND MAINTENANCE SERVICES TO TRUCKS AND OTHER MOTOR VEHICLES ($ THOUSANDS) This includes the cost of all non capitalized repairs and maintenance to trucks, truck-tractors, trailers, and other motor vehicles. COST OF PURCHASED REPAIR SERVICES TO MACHINERY AND EQUIPMENT ($ THOUSANDS) This item includes the cost of all non capitalized repairs and maintenance to machinery and equipment. COST OF PURCHASED REPAIR AND MAINTENANCE SERVICES ($ THOUSANDS) The item includes all noncapitalized repairs of and maintenance to buildings, structures, office, machinery, and equipment. A–2 Appendix A Business Expenses U.S. Census Bureau, 2002 Economic Census Extensive repairs or reconstruction that was capitalized is considered capital expenditures and is, therefore, excluded from this item. Costs for repair and maintenance provided by an owner as part of a rental contract or incurred directly by an establishment in using its own work force also are excluded. COST OF PURCHASED PRINTING SERVICES ($ THOUSANDS) This item includes the cost of purchased or contracted printing services. COST OF PURCHASED ADVERTISING AND PROMOTIONAL SERVICES ($ THOUSANDS) This item includes the cost of purchased advertising and promotional services for media coverage, promotional, marketing, public relations services, and other advertising services purchased from others. COST OF PURCHASED LEGAL SERVICES ($ THOUSANDS) This item includes the cost of purchased legal services is legal services purchased from other firms. COST OF PURCHASED ACCOUNTING, AUDITING, AND BOOKKEEPING SERVICES ($ THOUSANDS) This item includes the cost of accounting, auditing, and bookkeeping services purchased from other firms. COST OF PURCHASED MANAGEMENT CONSULTING AND OTHER PROFESSIONAL SERVICES ($ THOUSANDS) This item includes management, consulting, administrative, and other professional services purchased from other firms. This item excludes advertising, legal, accounting and computer services. PURCHASED COMPUTER RELATED COMMUNICATION SERVICES ($ THOUSANDS) Includes the cost of computer related communications such as the Internet. PURCHASED TELEPHONE, FAX AND OTHER COMMUNICATION SERVICES ($ THOUSANDS) This item includes the cost of telephone, FAX, telegraph, telex, teletype, and all other noncomputer communications services. PURCHASED COMMUNICATION SERVICES ($ THOUSANDS) This item includes all costs for communication services purchased from other companies. This item includes cost of telephone, data transmission, telegraph, telex, teletype, and all other communications services. COST OF CUSTOM-CODED SOFTWARE (EXPENSED) INCLUDING THE ADAPTATION OF OFF-THE-SHELF SOFTWARE ($ THOUSANDS) This item includes the cost of payments to other firms for custom-coded software or for adapting off-the-shelf software. It does not include the purchase of pre-packaged software used as is. COST OF SYSTEM SUPPORT DESIGN AND SERVICES INCLUDING WEB DESIGN ($ THOUSANDS) This item includes the cost of system support design and services, including web design, purchased from other firms. Excluded are services provided by other establishments of the same company (such as by a separate systems support unit). Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix A A–3 COST OF DATA PROCESSING AND OTHER PURCHASED COMPUTER SERVICES, EXCEPT COMMUNICATIONS ($ THOUSANDS) This item includes the cost of purchased, non-design data processing services that are not provided by other establishments of the same company (such as by a separate data processing unit). Excluded from this item is the cost of computer-related communications. COMMISSIONS PAID ($ THOUSANDS) This item includes commissions paid to other firms or independent contractors, including payments by wholesalers to other firms for commissioned sale of merchandise. Excluded from this item are commissions paid to firm’s own employees (included in payroll). COST OF CONTRACT WORK ($ THOUSANDS) This item includes payments by wholesalers to other firms for readying merchandise for sale, such as blending, repacking, or other processing. LEASE AND RENTAL PAYMENTS FOR BUILDINGS AND RELATED STRUCTURES ($ THOUANDS) This item includes payments made to other companies for the rental or leasing of land, buildings, offices and related structures. LEASE AND RENTAL PAYMENTS FOR MACHINERY AND EQUIPMENT ($ THOUSANDS) This item includes payments made to other companies for the rental or leasing of machinery and equipment. Warehousing firms include payments for the rental and leasing of motor vehicles. Trucking firms report these payments under purchased transportation. Costs for the rental and leasing of computer software are excluded. LEASE AND RENTAL PAYMENTS ($ THOUSANDS) This item includes payments for lease or rental of buildings, machinery, and equipment. Payments for machinery and equipment include use of production machinery, office equipment, computer systems, passenger cars, trucks, materials handling equipment, and all other types of machinery and equipment. Excludes payments to a parent company or organization or any of its subsidiaries, and installment payments for assets obtained through capital lease agreements. COST OF INSURANCE ($ THOUSANDS) This item includes the cost of payments made on insurance policies. It does not include the costs of insurance incurred on behalf of employees. TAXES AND LICENSE FEES ($ THOUSANDS) This item includes all taxes and license fees paid during 2002 (excluding income and payroll taxes). It includes tobacco and liquor tax stamps, fines, and property taxes. It excludes direct payment to government tax agencies for sales and other taxes collected directly from customers. DEPRECIATION AND AMORTIZATION CHARGES ($ THOUSANDS) This item includes depreciation charged against tangible assets owned and used by your firm, tangible assets and improvements owned by your firm within leaseholds, and tangible assets obtained through capital lease agreements. This item also includes amortization charges against intangible assets (i.e., goodwill, patents, copyrights, etc.). Excluded from this item is accumulated depreciation. A–4 Appendix A Business Expenses U.S. Census Bureau, 2002 Economic Census OPERATING EXPENSES, TOTAL ($ THOUSANDS) This item represents the sum of detailed types of expenses presented in the table. This item excludes cost of goods sold (COGS); income, sales, and excise taxes; capital expenditures; funds invested; and interest expense (except for financial entities). SALES, RECEIPTS AND REVENUE ($ THOUSANDS) For Merchant Wholesale and Retail Trades: Sales — Sales is used to define the output from Merchant Wholesale and Retail trades. This item includes: merchandise sold for cash or credit; receipts from customers for freight, installation, maintenance, repair, alteration, storage, and other services; excise taxes which are levied on the manufactureres and included in the cost of goods purchased by wholesalers; subsity payments received for the sale of goods; gross value of sales made on a commission basis; and the sales of goods which are shipped by a wholesaler. For Service Industries: Receipts/Revenue (for firms subject to payment of federal income tax) — For businesses using accrual-based accounting, this includes the total amounts received from customers or clients for services rendered and merchandise sold during the calendar year whether or not payment was actually received during the year regardless of when services were rendered. Receipts do no include sales, occupancy, admissions, or other taxes collected from customers and remitted directly by the firm to a local, state or federal tax agency. Revenue (for organizations exempt from federal income tax) — Revenue includes charges or billings to customers or clients for services rendered and merchandise sold during the calendar year whether or not payment was actually received during the year. Also, included are income from interest, dividends, contributions, gifts and grants, rents, royalties, dues and assessments from members and affiliates, and net receipts from fund-raising activities. Receipts from these organizations’ taxable business activities, as well as tax-exempt activities, are included. TOTAL OPERATING EXPENSES AS A PERCENT OF SALES OR REVENUE (PERCENT) This item represents, for each industry presented in the table, the total operating expenses as a percent of associated sales or revenue. PERCENT OF TOTAL OPERATING EXPENSES (PERCENT) This item represents the data item as a percent of total operating expenses. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix A A–5 Appendix B. NAICS Codes, Titles, and Descriptions PART 1. 2002 NAICS 42 WHOLESALE TRADE The Wholesale Trade sector comprises establishments engaged in wholesaling merchandise, generally without transformation, and rendering services incidental to the sale of merchandise. The wholesaling process is an intermediate step in the distribution of merchandise. Wholesalers are organized to sell or arrange the purchase or sale of — 1. goods for resale (i.e., goods sold to other wholesalers or retailers), 2. capital or durable nonconsumer goods, or 3. raw and intermediate materials and supplies used in production. Wholesalers sell merchandise to other businesses and normally operate from a warehouse or office. These warehouses and offices are characterized by having little or no display of merchandise. In addition, neither the design nor the location of the premises is intended to solicit walk-in traffic. Wholesalers do not normally use advertising directed to the general public. Customers are generally reached initially via telephone, in-person marketing, or by specialized advertising that may include Internet and other electronic means. Follow-up orders are either vendor-initiated or client-initiated, generally based on previous sales, and typically exhibit strong ties between sellers and buyers. In fact, transactions are often conducted between wholesalers and clients that have long-standing business relationships. This sector comprises two main types of wholesalers: those that sell goods on their own account and those that arrange sales and purchases for others generally for a commission or fee. 1. Establishments that sell goods on their own account are known as wholesale merchants, distributors, jobbers, drop shippers, and import/export merchants. Also included as wholesale merchants are sales offices and sales branches (but not retail stores) maintained by manufacturing, refining, or mining enterprises apart from their plants or mines for the purpose of marketing their products. Merchant wholesale establishments typically maintain their own warehouse, where they receive and handle goods for their customers. Goods are generally sold without transformation, but may include integral functions, such as sorting, packaging, labeling, and other marketing services. 2. Establishments arranging for the purchase or sale of goods owned by others or purchasing goods, generally on a commission basis, are known as business-to-business electronic markets, agents and brokers, commission merchants, import/export agents and brokers, auction companies, and manufacturers’ representatives. These establishments operate from offices and generally do not own or handle the goods they sell. Some wholesale establishments may be connected with a single manufacturer and promote and sell the particular manufacturers’ products to a wide range of other wholesalers or retailers. Other wholesalers may be connected to a retail chain or a limited number of retail chains and only provide a variety of products needed by the retail operation(s). These wholesalers may obtain the products from a wide range of manufacturers. Still other wholesalers may not take title to the goods, but act as agents and brokers for a commission. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–1 Although wholesaling normally denotes sales in large volumes, durable nonconsumer goods may be sold in single units. Sales of capital or durable nonconsumer goods used in the production of goods and services, such as farm machinery, medium and heavy duty trucks, and industrial machinery, are always included in wholesale trade. 423 DURABLE GOODS MERCHANT WHOLESALERS Industries in the Durable Goods Merchant Wholesalers subsector sell capital or durable goods to other businesses. Merchant wholesalers generally take title to the goods that they sell; in other words, they buy and sell goods on their own account. Durable goods are new or used items generally with a normal life expectancy of three years or more. Durable goods merchant wholesale trade establishments are engaged in wholesaling products, such as motor vehicles, furniture, construction materials, machinery and equipment (including household-type appliances), metals and minerals (except petroleum), sporting goods, toys and hobby goods, recyclable materials, and parts. 4231 MOTOR VEHICLE AND MOTOR VEHICLE PARTS AND SUPPLIES MERCHANT WHOLESALERS This industry group comprises establishments primarily engaged in the merchant wholesale distribution of automobiles and other motor vehicles, motor vehicle supplies, tires, and new and used parts. 4232 FURNITURE AND HOME FURNISHING MERCHANT WHOLESALERS This NAICS Industry Group includes establishments classified in the following NAICS Industries: 42321, Furniture Merchant Wholesalers; and 42322, Home Furnishing Merchant Wholesalers. 4233 LUMBER AND OTHER CONSTRUCTION MATERIALS MERCHANT WHOLESALERS This NAICS Industry Group includes establishments classified in the following NAICS Industries: 42331, Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers; 42332, Brick, Stone, and Related Construction Material Merchant Wholesalers; 42333, Roofing, Siding, and Insulation Material Merchant Wholesalers; and 42339, Other Construction Material Merchant Wholesalers. 4234 PROFESSIONAL AND COMMERCIAL EQUIPMENT AND SUPPLIES MERCHANT WHOLESALERS This industry group comprises establishments primarily engaged in the merchant wholesale distribution of photographic equipment and supplies; office, computer, and computer peripheral equipment; and medical, dental, hospital, ophthalmic, and other commercial and professional equipment and supplies. 4235 METAL AND MINERAL (EXCEPT PETROLEUM) MERCHANT WHOLESALERS This NAICS Industry Group comprises establishments classified in the following NAICS Industries: 42351, Metal Service Centers and Other Metal Merchant Wholesalers; and 42352, Coal and Other Mineral and Ore Merchant Wholesalers. 4236 ELECTRICAL AND ELECTRONIC GOODS MERCHANT WHOLESALERS This NAICS Industry Group comprises establishments classified in the following NAICS Industries: 42361, Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers; 42362, Electrical and Electronic Appliance, Television, and Radio Set Merchant Wholesalers; and 42369, Other Electronic Parts and Equipment Merchant Wholesalers. 4237 HARDWARE, AND PLUMBING AND HEATING EQUIPMENT AND SUPPLIES MERCHANT WHOLESALERS This NAICS Industry Group comprises establishments classified in the following NAICS Industries: 42371, Hardware Merchant Wholesalers; 42372, Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers; 42373, Warm Air Heating and Air-Conditioning Equipment and Supplies Merchant Wholesalers; and 42374, Refrigeration Equipment and Supplies Merchant Wholesalers. B–2 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 4238 MACHINERY, EQUIPMENT, AND SUPPLIES MERCHANT WHOLESALERS This industry group comprises establishments primarily engaged in the merchant wholesale distribution of construction, mining, farm, garden, industrial, service establishment, and transportation machinery, equipment and supplies. 4239 MISCELLANEOUS DURABLE GOODS MERCHANT WHOLESALERS This NAICS Industry Group includes establishments classified in the following NAICS Industries: 42391, Sporting and Recreational Goods and Supplies Merchant Wholesalers; 42392, Toy and Hobby Goods and Supplies Merchant Wholesalers; 42393, Recyclable Material Merchant Wholesalers; 42394, Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers; and 42399, Other Miscellaneous Durable Goods Merchant Wholesalers. 424 NONDURABLE GOODS MERCHANT WHOLESALERS Industries in the Nondurable Goods Merchant Wholesalers subsector sell nondurable goods to other businesses. Nondurable goods are items generally with a normal life expectancy of less than three years. Nondurable goods merchant wholesale trade establishments are engaged in wholesaling products, such as paper and paper products, chemicals and chemical products, drugs, textiles and textile products, apparel, footwear, groceries, farm products, petroleum and petroleum products, alcoholic beverages, books, magazines, newspapers, flowers and nursery stock, and tobacco products. 4241 PAPER AND PAPER PRODUCT MERCHANT WHOLESALERS This NAICS Industry Group includes establishments classified in the following NAICS Industries: 42411, Printing and Writing Paper Merchant Wholesalers; 42412, Stationery and Office Supplies Merchant Wholesalers; and 42413, Industrial and Personal Service Paper Merchant Wholesalers. 4242 DRUGS AND DRUGGISTS’ SUNDRIES MERCHANT WHOLESALERS This industry comprises establishments primarily engaged in the merchant wholesale distribution of biological and medical products; botanical drugs and herbs; and pharmaceutical products intended for internal and external consumption in such forms as ampoules, tablets, capsules, vials, ointments, powders, solutions, and suspensions. 4243 APPAREL, PIECE GOODS, AND NOTIONS MERCHANT WHOLESALERS This NAICS Industry Group includes establishments classified in the following NAICS Industries: 42431, Piece Goods, Notions, and Other Dry Goods Merchant Wholesalers; 42432, Men’s and Boys’ Clothing and Furnishings Merchant Wholesalers; 42433, Women’s, Children’s, and Infants’ Clothing and Accessories Merchant Wholesalers; and 42434, Footwear Merchant Wholesalers. 4244 GROCERY AND RELATED PRODUCT MERCHANT WHOLESALERS This NAICS Industry Group includes establishments classified in the following NAICS Industries: 42441, General Line Grocery Merchant Wholesalers; 42442, Packaged Frozen Food Merchant Wholesalers; 42443, Dairy Product (except Dried or Canned) Merchant Wholesalers; 42444, Poultry and Poultry Product Merchant Wholesalers; 42445, Confectionery Merchant Wholesalers; 42446, Fish and Seafood Merchant Wholesalers; 42447, Meat and Meat Product Merchant Wholesalers; 42448, Fresh Fruit and Vegetable Merchant Wholesalers; and 42449, Other Grocery and Related Products Merchant Wholesalers. 4245 FARM PRODUCT RAW MATERIAL MERCHANT WHOLESALERS This industry group comprises establishments primarily engaged in the merchant wholesale distribution of agricultural products (except raw milk, live poultry, and fresh fruit and vegetables), such as grains, field beans, livestock, and other farm product raw materials (excluding seeds). Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–3 4246 CHEMICAL AND ALLIED PRODUCTS MERCHANT WHOLESALERS This industry group comprises establishments primarily engaged in the merchant wholesale distribution of chemicals; plastics materials and basic forms and shapes; and allied products. 4247 PETROLEUM AND PETROLEUM PRODUCTS MERCHANT WHOLESALERS This NAICS Industry Group includes establishments classified in the following NAICS Industries: 42471, Petroleum Bulk Stations and Terminals; and 42472, Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals). 4248 BEER, WINE, AND DISTILLED ALCOHOLIC BEVERAGE MERCHANT WHOLESALERS This NAICS Industry Group includes establishments classified in the following NAICS Industries: 42481, Beer and Ale Merchant Wholesalers; and 42482, Wine and Distilled Alcoholic Beverage Merchant Wholesalers. 4249 MISCELLANEOUS NONDURABLE GOODS MERCHANT WHOLESALERS This industry group comprises establishments primarily engaged in the merchant wholesale distribution of nondurable goods, such as farm supplies; books, periodicals and newspapers; flowers; nursery stock; paints; varnishes; tobacco and tobacco products; and other miscellaneous nondurable goods, such as cut Christmas trees and pet supplies. 44-45 RETAIL TRADE The Retail Trade sector comprises establishments engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise. The retailing process is the final step in the distribution of merchandise; retailers are, therefore, organized to sell merchandise in small quantities to the general public. This sector comprises two main types of retailers: store and nonstore retailers. Store retailers operate fixed point-of-sale locations, located and designed to attract a high volume of walk-in customers. In general, retail stores have extensive displays of merchandise and use mass-media advertising to attract customers. They typically sell merchandise to the general public for personal or household consumption, but some also serve business and institutional clients. These include establishments, such as office supply stores, computer and software stores, building materials dealers, plumbing supply stores, and electrical supply stores. Catalog showrooms, gasoline service stations, automotive dealers, and mobile home dealers are treated as store retailers. In addition to retailing merchandise, some types of store retailers are also engaged in the provision of after-sales services, such as repair and installation. For example, new automobile dealers, electronics and appliance stores, and musical instrument and supplies stores often provide repair services. As a general rule, establishments engaged in retailing merchandise and providing aftersales services are classified in this sector. The first eleven subsectors of retail trade are store retailers. The establishments are grouped into industries and industry groups typically based on one or more of the following criteria: 1. The merchandise line or lines carried by the store; for example, specialty stores are distinguished from general-line stores. 2. The usual trade designation of the establishments. This criterion applies in cases where a store type is well recognized by the industry and the public, but difficult to define strictly in terms of merchandise lines carried; for example, pharmacies, hardware stores, and department stores. 3. Capital requirements in terms of display equipment; for example, food stores have equipment requirements not found in other retail industries. B–4 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 4. Human resource requirements in terms of expertise; for example, the staff of an automobile dealer requires knowledge in financing, registering, and licensing issues that are not necessary in other retail industries. Nonstore retailers, like store retailers, are organized to serve the general public, but their retailing methods differ. The establishments of this subsector reach customers and market merchandise with methods, such as the broadcasting of ‘‘infomercials,’’ the broadcasting and publishing of direct-response advertising, the publishing of paper and electronic catalogs, door-to-door solicitation, in-home demonstration, selling from portable stalls (street vendors, except food), and distribution through vending machines. Establishments engaged in the direct sale (nonstore) of products, such as home heating oil dealers and home delivery newspaper routes are included here. The buying of goods for resale is a characteristic of retail trade establishments that particularly distinguishes them from establishments in the agriculture, manufacturing, and construction industries. For example, farms that sell their products at or from the point of production are not classified in retail, but rather in agriculture. Similarly, establishments that both manufacture and sell their products to the general public are not classified in retail, but rather in manufacturing. However, establishments that engage in processing activities incidental to retailing are classified in retail. This includes establishments, such as optical goods stores that do in-store grinding of lenses, and meat and seafood markets. Wholesalers also engage in the buying of goods for resale, but they are not usually organized to serve the general public. They typically operate from a warehouse or office and neither the design nor the location of these premises is intended to solicit a high volume of walk-in traffic. Wholesalers supply institutional, industrial, wholesale, and retail clients; their operations are, therefore, generally organized to purchase, sell, and deliver merchandise in larger quantities. However, dealers of durable nonconsumer goods, such as farm machinery and heavy duty trucks, are included in wholesale trade even if they often sell these products in single units. 441 MOTOR VEHICLE AND PARTS DEALERS Industries in the Motor Vehicle and Parts Dealers subsector retail motor vehicles and parts from fixed point-of-sale locations. Establishments in this subsector typically operate from a showroom and/or an open lot where the vehicles are on display. The display of vehicles and the related parts require little by way of display equipment. The personnel generally include both the sales and sales support staff familiar with the requirements for registering and financing a vehicle as well as a staff of parts experts and mechanics trained to provide repair and maintenance services for the vehicles. Specific industries are included in this subsector to identify the type of vehicle being retailed. Sales of capital or durable nonconsumer goods, such as medium and heavy-duty trucks, are always included in wholesale trade. These goods are virtually never sold through retail methods. 442 FURNITURE AND HOME FURNISHINGS STORES Industries in the Furniture and Home Furnishings Stores subsector retail new furniture and home furnishings from fixed point-of-sale locations. Establishments in this subsector usually operate from showrooms and have substantial areas for the presentation of their products. Many offer interior decorating services in addition to the sale of products. 443 ELECTRONICS AND APPLIANCE STORES Industries in the Electronics and Appliance Stores subsector retail new electronics and appliances from point-of-sale locations. Establishments in this subsector often operate from locations that have special provisions for floor displays requiring special electrical capacity to accommodate the proper demonstration of the products. The staff includes sales personnel knowledgeable in the characteristics and warranties of the line of goods retailed and may also include trained repair persons to handle the maintenance and repair of the electronic equipment and appliances. The classifications within this subsector are made principally on the type of product and knowledge required to operate each type of store. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–5 444 BUILDING MATERIAL AND GARDEN EQUIPMENT AND SUPPLIES DEALERS Industries in the Building Material and Garden Equipment and Supplies Dealers subsector retail new building material and garden equipment and supplies from fixed point-of-sale locations. Establishments in this subsector have display equipment designed to handle lumber and related products and garden equipment and supplies that may be kept either indoors or outdoors under covered areas. The staff is usually knowledgeable in the use of the specific products being retailed in the construction, repair, and maintenance of the home and associated grounds. 445 FOOD AND BEVERAGE STORES Industries in the Food and Beverage Stores subsector usually retail food and beverages from fixed point-of-sale locations. Establishments in this subsector have special equipment (e.g., freezers, refrigerated display cases, refrigerators) for displaying food and beverage goods. They have staff trained in the processing of food products to guarantee the proper storage and sanitary conditions required by regulatory authority. 446 HEALTH AND PERSONAL CARE STORES Industries in the Health and Personal Care Stores subsector retail health and personal care merchandise from fixed point-of-sale locations. Establishments in this subsector are characterized principally by the products they retail, and some health and personal care stores may have specialized staff trained in dealing with the products. Staff may include pharmacists, opticians, and other professionals engaged in retailing, advising customers, and/or fitting the product sold to the customer’s needs. 447 GASOLINE STATIONS Industries in the Gasoline Stations subsector retail automotive fuels (e.g., gasoline, diesel fuel, gasohol) and automotive oils with or without convenience store items. These establishments have specialized equipment for the storage and dispensing of automotive fuels. 448 CLOTHING AND CLOTHING ACCESSORIES STORES Industries in the Clothing and Clothing Accessories Stores subsector retail new clothing and clothing accessories merchandise from fixed point-of-sale locations. Establishments in this subsector have similar display equipment and staff that is knowledgeable regarding fashion trends and the proper match of styles, colors, and combinations of clothing and accessories to the characteristics and tastes of the customer. 451 SPORTING GOODS, HOBBY, BOOK, AND MUSIC STORES Industries in the Sporting Goods, Hobby, Book, and Music Stores subsector are engaged in retailing and providing expertise on use of sporting equipment or other specific leisure activities, such as needlework and musical instruments. Book stores are also included in this subsector. 452 GENERAL MERCHANDISE STORES Industries in the General Merchandise Stores subsector retail new general merchandise from fixed point-of-sale locations. Establishments in this subsector are unique in that they have the equipment and staff capable of retailing a large variety of goods from a single location. This includes a variety of display equipment and staff trained to provide information on many lines of products. 453 MISCELLANEOUS STORE RETAILERS Industries in the Miscellaneous Store Retailers subsector retail merchandise from fixed point-ofsale locations (except new or used motor vehicles and parts; new furniture and home furnishings; new appliances and electronic products; new building materials and garden equipment and supplies; food and beverages; health and personal care goods; gasoline; new clothing and accessories; and new sporting goods, hobby goods, books, and music). Establishments in this subsector include stores with unique characteristics like florists, used merchandise stores, and pet and pet supply stores as well as other store retailers. B–6 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 454 NONSTORE RETAILERS Industries in the Nonstore Retailers subsector retail merchandise using methods, such as the broadcasting of infomercials, the broadcasting and publishing of direct-response advertising, the publishing of paper and electronic catalogs, door-to-door solicitation, in-home demonstration, selling from portable stalls and distribution through vending machines. Establishments in this subsector include mail-order houses, vending machine operators, home delivery sales, door-to-door sales, party plan sales, electronic shopping, and sales through portable stalls (e.g., street vendors, except food). Establishments engaged in the direct sale (i.e., nonstore) of products, such as home heating oil dealers and newspaper delivery are included in this subsector. 72 ACCOMMODATION AND FOOD SERVICES The Accommodation and Food Services sector comprises establishments providing customers with lodging and/or preparing meals, snacks, and beverages for immediate consumption. The sector includes both accommodation and food services establishments because the two activities are often combined at the same establishment. Excluded from this sector are civic and social organizations; amusement and recreation parks; theaters; and other recreation or entertainment facilities providing food and beverage services. 721 ACCOMMODATION Industries in the Accommodation subsector provide lodging or short-term accommodations for travelers, vacationers, and others. There is a wide range of establishments in these industries. Some provide lodging only; while others provide meals, laundry services, and recreational facilities, as well as lodging. Lodging establishments are classified in this subsector even if the provision of complementary services generates more revenue. The types of complementary services provided vary from establishment to establishment. The subsector is organized into three industry groups: traveler accommodation, recreational accommodation, and rooming and boarding houses. The Traveler Accommodation industry group includes establishments that primarily provide traditional types of lodging services. This group includes hotels, motels, and bed-and-breakfast inns. In addition to lodging, these establishments may provide a range of other services to their guests. The RV (Recreational Vehicle) Parks and Recreational Camps industry group includes establishments that operate lodging facilities primarily designed to accommodate outdoor enthusiasts. Included are travel trailer campsites, recreational vehicle parks, and outdoor adventure retreats. The Rooming and Boarding Houses industry group includes establishments providing temporary or longer-term accommodations that for the period of occupancy may serve as a principal residence. Board (i.e., meals) may be provided but is not essential. Establishments that manage short-stay accommodation establishments (e.g., hotels and motels) on a contractual basis are classified in this subsector if they both manage the operation and provide the operating staff. Such establishments are classified based on the type of facility managed and operated. 7211 TRAVELER ACCOMMODATION This industry group includes establishments classified in the following industries: 72111, Hotels (except Casino Hotels) and Motels; 72112, Casino Hotels; and 72119, Other Traveler Accommodation. 7212 RV (RECREATIONAL VEHICLE) PARKS AND RECREATIONAL CAMPS This industry comprises establishments primarily engaged in operating recreational vehicle parks and campgrounds and recreational and vacation camps. These establishments cater to outdoor enthusiasts and are characterized by the type of accommodation and by the nature and the range of recreational facilities and activities provided to their clients. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–7 7213 ROOMING AND BOARDING HOUSES This industry comprises establishments primarily engaged in operating rooming and boarding houses and similar facilities, such as fraternity houses, sorority houses, off-campus dormitories, residential clubs, and workers’ camps. These establishments provide temporary or longer-term accommodations that for the period of occupancy may serve as a principal residence. These establishments also may provide complementary services, such as housekeeping, meals, and laundry services. 722 FOOD SERVICES AND DRINKING PLACES Industries in the Food Services and Drinking Places subsector prepare meals, snacks, and beverages to customer order for immediate on-premises and off-premises consumption. There is a wide range of establishments in these industries. Some provide food and drink only; while others provide various combinations of seating space, waiter/waitress services and incidental amenities, such as limited entertainment. The industries in the subsector are grouped based on the type and level of services provided. The industry groups are full-service restaurants; limited-service eating places; special food services, such as food service contractors, caterers, and mobile food services; and drinking places. Food services and drink activities at hotels and motels; amusement parks, theaters, casinos, country clubs, and similar recreational facilities; and civic and social organizations are included in this subsector only if these services are provided by a separate establishment primarily engaged in providing food and beverage services. Excluded from this subsector are establishments operating dinner cruises. These establishments are classified in Subsector 487, Scenic and Sightseeing Transportation because those establishments utilize transportation equipment to provide scenic recreational entertainment. 7221 FULL-SERVICE RESTAURANTS This industry group comprises establishments primarily engaged in providing food services to patrons who order and are served while seated (i.e., waiter/waitress service) and pay after eating. Establishments that provide this type of food service to patrons with any combination of other services, such as take-out services, are classified in this industry. 7222 LIMITED-SERVICE EATING PLACES This industry group comprises establishments primarily engaged in providing food services where patrons generally order or select items and pay before eating. Most establishments do not have waiter/waitress service, but some provide limited service, such as cooking to order (i.e., per special request), bringing food to seated customers, or providing off-site delivery. 7223 SPECIAL FOOD SERVICES This industry group comprises establishments primarily engaged in providing one of the following food services: (1) at the customer’s location; (2) at a location designated by the customer; or (3) from motorized vehicles or nonmotorized carts. 7224 DRINKING PLACES (ALCOHOLIC BEVERAGES) This industry group comprises establishments primarily engaged in preparing and serving alcoholic beverages for immediate consumption. PART 2. 1997 NAICS 484 TRUCK TRANSPORTATION Industries in the Truck Transportation subsector provide over-the-road transportation of cargo using motor vehicles, such as trucks and tractor trailers. The subsector is subdivided into general freight trucking and specialized freight trucking. This distinction reflects differences in equipment B–8 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census used, type of load carried, scheduling, terminal, and other networking services. General freight transportation establishments handle a wide variety of general commodities, generally palletized, and transported in a container or van trailer. Specialized freight transportation is the transportation of cargo that, because of size, weight, shape, or other inherent characteristics require specialized equipment for transportation. Each of these industry groups is further subdivided based on distance traveled. Local trucking establishments primarily carry goods within a single metropolitan area and its adjacent nonurban areas. Long-distance trucking establishments carry goods between metropolitan areas. The Specialized Freight Trucking industry group includes a separate industry for Used Household and Office Goods Moving. The household and office goods movers are separated because of the substantial network of establishments that has been developed to deal with local and longdistance moving and the associated storage. In this area, the same establishment provides both local and long-distance services, while other specialized freight establishments generally limit their services to either local or long-distance hauling. 4841 GENERAL FREIGHT TRUCKING This industry group comprises establishments primarily engaged in providing general freight trucking. General freight establishments handle a wide variety of commodities, generally palletized, and transported in a container or van trailer. The establishments of this industry group provide a combination of the following network activities: local pickup, local sorting and terminal operations, line-haul, destination sorting and terminal operations, and local delivery. 48411 GENERAL FREIGHT TRUCKING, LOCAL This industry comprises establishments primarily engaged in providing local general freight trucking. General freight establishments handle a wide variety of commodities, generally palletized and transported in a container or van trailer. Local general freight trucking establishments usually provide trucking within a metropolitan area which may cross state lines. Generally the trips are sameday return. 48412 GENERAL FREIGHT TRUCKING, LONG-DISTANCE This industry comprises establishments primarily engaged in providing long-distance general freight trucking. General freight establishments handle a wide variety of commodities, generally palletized and transported in a container or van trailer. Long-distance general freight trucking establishments usually provide trucking between metropolitan areas which may cross North American country borders. Included in this industry are establishments operating as truckload (TL) or less than truckload (LTL) carriers. 4842 SPECIALIZED FREIGHT TRUCKING This industry group comprises establishments primarily engaged in providing local or longdistance specialized freight trucking. The establishments of this industry are primarily engaged in the transportation of freight which, because of size, weight, shape, or other inherent characteristics, requires specialized equipment, such as flatbeds, tankers, or refrigerated trailers. This industry includes the transportation of used household, institutional, and commercial furniture and equipment. 48421 USED HOUSEHOLD AND OFFICE GOODS MOVING This industry comprises establishments primarily engaged in providing local or long-distance trucking of used household, used institutional, or used commercial furniture and equipment. Incidental packing and storage activities are often provided by these establishments. 48422 SPECIALIZED FREIGHT (EXCEPT USED GOODS) TRUCKING, LOCAL This industry comprises establishments primarily engaged in providing local, specialized trucking. Local trucking establishments provide trucking within a metropolitan area that may cross state lines. Generally the trips are same-day return. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–9 48423 SPECIALIZED FREIGHT (EXCEPT USED GOODS) TRUCKING, LONG-DISTANCE This industry comprises establishments primarily engaged in providing long-distance specialized trucking. These establishments provide trucking between metropolitan areas that may cross North American country borders. 492 COURIERS AND MESSENGERS Industries in the Couriers and Messengers subsector provide intercity and/or local delivery of parcels. These articles can be described as those that may be handled by one person without using special equipment. This allows the collection, pick-up, and delivery operations to be done with limited labor costs and minimal equipment. Sorting and transportation activities, where necessary, are generally mechanized. The restriction to small parcels partly distinguishes these establishments from those in the transportation industries. The complete network of courier services establishments also distinguishes these transportation services from local messenger and delivery establishments in this subsector. This includes the establishments that perform intercity transportation as well as establishments that, under contract to them, perform local pick-up and delivery. Messengers, which usually deliver within a metropolitan or single urban area, may use bicycle, foot, small truck, or van. 4921 COURIERS This industry group comprises establishments primarily engaged in providing air, surface, or combined courier delivery services of parcels generally between metropolitan areas or urban centers. The establishments of this industry form a network including courier local pick-up and delivery to serve their customers’ needs. 4922 LOCAL MESSENGERS AND LOCAL DELIVERY This industry group comprises establishments primarily engaged in providing local messenger and delivery services of small items within a single metropolitan or within an urban center. These establishments generally provide point-to-point pick-up and delivery and do not operate as part of an intercity courier network. 493 WAREHOUSING AND STORAGE Industries in the Warehousing and Storage subsector are primarily engaged in operating warehousing and storage facilities for general merchandise, refrigerated goods, and other warehouse products. These establishments provide facilities to store goods. They do not sell the goods they handle. These establishments take responsibility for storing the goods and keeping them secure. They may also provide a range of services, often referred to as logistics services, related to the distribution of goods. Logistics services can include labeling, breaking bulk, inventory control and management, light assembly, order entry and fulfillment, packaging, pick and pack, price marking and ticketing, and transportation arrangement. However, establishments in this industry group always provide warehousing or storage services in addition to any logistic services. Furthermore, the warehousing or storage of goods must be more than incidental to the performance of services, such as price marking. Bonded warehousing and storage services and warehouses located in free trade zones are included in the industries of this subsector. 51 INFORMATION The Information sector comprises establishments engaged in the following processes: (a) producing and distributing information and cultural products, (b) providing the means to transmit or distribute these products as well as data or communications, and (c) processing data. The main components of this sector are the publishing industries, including software publishing, the motion picture and sound recording industries, the broadcasting and telecommunications industries, and the information services and data processing industries. B–10 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census The expressions ‘‘information age’’ and ‘‘global information economy’’ are used with considerable frequency today. The general idea of an ‘‘information economy’’ includes both the notion of industries primarily producing, processing, and distributing information, as well as the idea that every industry is using available information and information technology to reorganize and make themselves more productive. For the purpose of developing NAICS, it is the transformation of information into a commodity that is produced and distributed by a number of growing industries that is at issue. The Information sector groups three types of establishments: (1) those engaged in producing and distributing information and cultural products; (2) those that provide the means to transmit or distribute these products as well as data or communications; and (3) those that process data. Cultural products are those that directly express attitudes, opinions, ideas, values, and artistic creativity; provide entertainment; or offer information and analysis concerning the past and present. Included in this definition are popular, mass-produced products as well as cultural products that normally have a more limited audience, such as poetry books, literary magazines, or classical records. These activities were formerly classified throughout the existing national classifications. Traditional publishing is in manufacturing; broadcasting in communications; software production in business services; film production in amusement services; and so forth. The unique characteristics of information and cultural products, and of the processes involved in their production and distribution, distinguish the Information sector from the goods-producing and service-producing sectors. Some of these characteristics are: 1. Unlike traditional goods, an ‘‘information or cultural product,’’ such as a newspaper on-line or television program, does not necessarily have tangible qualities, nor is it necessarily associated with a particular form. A movie can be shown at a movie theater, on a television broadcast, through video-on-demand or rented at a local video store. A sound recording can be aired on radio, embedded in multimedia products, or sold at a record store. 2. Unlike traditional services, the delivery of these products does not require direct contact between the supplier and the consumer. 3. The value of these products to the consumer lies in their informational, educational, cultural, or entertainment content, not in the format in which they are distributed. Most of these products are protected from unlawful reproduction by copyright laws. 4. The intangible property aspect of information and cultural products makes the processes involved in their production and distribution very different from goods and services. Only those possessing the rights to these works are authorized to reproduce, alter, improve, and distribute them. Acquiring and using these rights often involves significant costs. In addition, technology is revolutionizing the distribution of these products. It is possible to distribute them in a physical form, via broadcast, or on-line. 5. Distributors of information and cultural products can easily add value to the products they distribute. For instance, broadcasters add advertising not contained in the original product. This capacity means that unlike traditional distributors, they derive revenue not from sale of the distributed product to the final consumer, but from those who pay for the privilege of adding information to the original product. Similarly, a database publisher can acquire the rights to thousands of previously published newspaper and periodical articles and add new value by providing search and software and organizing the information in a way that facilitates research and retrieval. These products often command a much higher price than the original information. The distribution modes for information commodities may either eliminate the necessity for traditional manufacture, or reverse the conventional order of manufacture-distribute: A newspaper distributed on-line, for example, can be printed locally or by the final consumer. Similarly, it is anticipated that packaged software, which today is mainly bought through the traditional retail channels, will soon be available mainly on-line. The NAICS Information sector is designed to make such economic changes transparent as they occur, or to facilitate designing surveys that will monitor the new phenomena and provide data to analyze the changes. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–11 Many of the industries in the NAICS Information sector are engaged in producing products protected by copyright law, or in distributing them (other than distribution by traditional wholesale and retail methods). Examples are traditional publishing industries, software and database publishing industries, and film and sound industries. Broadcasting and telecommunications industries and information providers and processors are also included in the Information sector, because their technologies are so closely linked to other industries in the Information sector. 511 PUBLISHING INDUSTRIES Industries in the Publishing Industries subsector group establishments engaged in the publishing of newspapers, magazines, other periodicals, and books, as well as database and software publishing. In general, these establishments, which are known as publishers, issue copies of works for which they usually possess copyright. Works may be in one or more formats including traditional print form, CD-ROM, or on-line. Publishers may publish works originally created by others for which they have obtained the rights and/or works that they have created in-house. Software publishing is included here because the activity, creation of a copyrighted product and bringing it to market, is equivalent to the creation process for other types of intellectual products. In NAICS, publishing, the reporting, writing, editing, and other processes that are required to create an edition of a newspaper, is treated as a major economic activity in its own right, rather than as a subsidiary activity to a manufacturing activity, printing. Thus, publishing is classified in the Information sector; whereas printing remains in the NAICS Manufacturing sector. In part, the NAICS classification reflects the fact that publishing increasingly takes place in establishments that are physically separate from the associated printing establishments. More crucially, the NAICS classification of book and newspaper publishing is intended to portray their roles in a modern economy, in which they do not resemble manufacturing activities. Music publishers are not included in the Publishing Industries subsector, but are included in the Motion Picture and Sound Recording Industries subsector. Reproduction of prepackaged software is treated in NAICS as a manufacturing activity; on-line distribution of software products is in the Information sector, and custom design of software to client specifications is included in the Professional, Scientific, and Technical Services sector. These distinctions arise because of the different ways that software is created, reproduced, and distributed. The Information sector does not include products, such as manifold business forms. Information is not the essential component of these items. Establishments producing these items are included in Subsector 323, Printing and Related Support Activities. 5111 NEWSPAPER, PERIODICAL, BOOK, AND DATABASE PUBLISHERS This industry group comprises establishments primarily engaged in publishing, newspapers, magazines, other periodicals, books, databases and other works, such as calendars, greeting cards, and maps. These works are characterized by the intellectual creativity required in their development and are usually protected by copyright. Publishers distribute or arrange for the distribution of these works. Publishing establishments may create the works in-house, contract for, purchase, or compile works that were originally created by others. These works may be published in one or more formats, such as print and/or electronic form, including on-line. Establishments in this industry may print, reproduce or offer direct access to the works themselves or may arrange with others to carry out such functions. Establishments that both print and publish may fill excess capacity with commercial or job printing. However, the publishing activity is still considered to be the primary activity of these establishments. 5112 SOFTWARE PUBLISHERS This industry comprises establishments primarily engaged in computer software publishing or publishing and reproduction. Establishments in this industry carry out operations necessary for producing and distributing computer software, such as designing, providing documentation, assisting in installation, and providing support services to software purchasers. These establishments may design, develop, and publish, or publish only. B–12 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 512 MOTION PICTURE AND SOUND RECORDING INDUSTRIES Industries in the Motion Picture and Sound Recording Industries subsector group establishments involved in the production and distribution of motion pictures and sound recordings. While producers and distributors of motion pictures and sound recordings issue works for sale as traditional publishers do, the processes are sufficiently different to warrant placing establishments engaged in these activities in a separate subsector. Production is typically a complex process that involves several distinct types of establishments that are engaged in activities, such as contracting with performers, creating the film or sound content, and providing technical postproduction services. Film distribution is often to exhibitors, such as theaters and broadcasters, rather than through the wholesale and retail distribution chain. When the product is in a mass-produced form, NAICS treats production and distribution as the major economic activity as it does in the Publishing Industries subsector, rather than as a subsidiary activity to the manufacture of such products. This subsector does not include establishments primarily engaged in the wholesale distribution of video cassettes and sound recordings, such as compact discs and audio tapes; these establishments are included in the Wholesale Trade sector. Reproduction of video cassettes and sound recordings that is carried out separately from establishments engaged in production and distribution is treated in NAICS as a manufacturing activity. 5121 MOTION PICTURE AND VIDEO INDUSTRIES This industry group comprises establishments primarily engaged in the production and/or distribution of motion pictures, videos, television programs, or commercials; in the exhibition of motion pictures; or in the provision of postproduction and related services. 5122 SOUND RECORDING INDUSTRIES This industry group comprises establishments primarily engaged in producing and distributing musical recordings, in publishing music, or in providing sound recording and related services. 514 INFORMATION SERVICES AND DATA PROCESSING SERVICES Industries in the Information Services and Data Processing Services subsector group establishments providing information, storing information, providing access to information, and processing information. The main components of the subsector are news syndicates, libraries, archives, on-line information service providers, and data processors. 5141 INFORMATION SERVICES This industry group comprises establishments primarily engaged in providing information, storing information, and/or providing access to information. 5142 DATA PROCESSING SERVICES This industry comprises establishments primarily engaged in providing electronic data processing services. These establishments may provide complete processing and preparation of reports from data supplied by customers; specialized services, such as automated data entry services; or may make data processing resources available to clients on an hourly or timesharing basis. 5231 SECURITIES AND COMMODITY CONTRACTS INTERMEDIATION AND BROKERAGE This industry group comprises establishments primarily engaged in putting capital at risk in the process of underwriting securities issues or in making markets for securities and commodities; and those acting as agents and/or brokers between buyers and sellers of securities and commodities, usually charging a commission. 52311 INVESTMENT BANKING AND SECURITIES DEALING This industry comprises establishments primarily engaged in underwriting, originating, and/or maintaining markets for issues of securities. Investment bankers act as principals (i.e., investors who buy or sell on their own account) in firm commitment transactions or act as agents in best effort and standby commitments. This industry also includes establishments acting as principals in buying or selling securities generally on a spread basis, such as securities dealers or stock option dealers. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–13 52312 SECURITIES BROKERAGE This industry comprises establishments primarily engaged in acting as agents (i.e., brokers) between buyers and sellers in buying or selling securities on a commission or transaction fee basis. 52313 COMMODITY CONTRACTS DEALING This industry comprises establishments primarily engaged in acting as principals (i.e., investors who buy or sell for their own account) in buying or selling spot or futures commodity contracts or options, such as precious metals, foreign currency, oil, or agricultural products, generally on a spread basis. 52314 COMMODITY CONTRACTS BROKERAGE This industry comprises establishments primarily engaged in acting as agents (i.e., brokers) in buying or selling spot or future commodity contracts or options on a commission or transaction fee basis. 52392 PORTFOLIO MANAGEMENT This industry comprises establishments primarily engaged in managing the portfolio assets (i.e., funds) of others on a fee or commission basis. Establishments in this industry have the authority to make investment decisions, and they derive fees based on the size and/or overall performance of the portfolio. 52393 INVESTMENT ADVICE This industry comprises establishments primarily engaged in providing customized investment advice to clients on a fee basis, that do not have the authority to execute trades. Primary activities performed by establishments in this industry are providing financial planning advice and investment counseling to meet the goals and needs of specific clients. 532 RENTAL AND LEASING SERVICES Industries in the Rental and Leasing Services subsector include establishments that provide a wide array of tangible goods, such as automobiles, computers, consumer goods, and industrial machinery and equipment, to customers in return for a periodic rental or lease payment. The subsector includes two main types of establishments: (1) those that are engaged in renting consumer goods and equipment, and (2) those that are engaged in leasing machinery and equipment often used for business operations. The first type typically operates from a retail-like or store-front facility and maintains inventories of goods that are rented for short periods of time. The latter type typically does not operate from retail-like locations or maintain inventories, and offers longer term leases. These establishments work directly with clients to enable them to acquire the use of equipment on a lease basis, or they work with equipment vendors or dealers to support the marketing of equipment to their customers under lease arrangements. Equipment lessors generally structure lease contracts to meet the specialized needs of their clients and use their remarketing expertise to find other users for previously leased equipment. Establishments that provide operating and capital (i.e., finance) leases are included in this subsector. Establishments primarily engaged in leasing in combination with providing loans are classified in Sector 52, Finance and Insurance. Establishments primarily engaged in leasing real property are classified in Subsector 531, Real Estate. Those establishments primarily engaged in renting or leasing equipment with operators are classified in various subsectors of NAICS depending on the nature of the services provided (e.g., Transportation, Construction, Agriculture). These activities are excluded from this subsector since the client is paying for the expertise and knowledge of the equipment operator, in addition to the rental of the equipment. In many cases, such as the rental of heavy construction equipment, the operator is essential to operate the equipment. Likewise, since the provision of crop harvesting services includes both the equipment and operator, it is B–14 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census included in the agriculture subsector. The rental or leasing of copyrighted works is classified in Sector 51, Information, and the rental or leasing of assets, such as patents, trademarks, and/or licensing agreements, is classified in Subsector 533, Lessors of Nonfinancial Intangible Assets (except Copyrighted Works). 5321 AUTOMOTIVE EQUIPMENT RENTAL AND LEASING This industry group comprises establishments primarily engaged in renting or leasing the following types of vehicles: passenger cars and trucks without drivers, and utility trailers. These establishments generally operate from a retail-like facility. Some establishments offer only short-term rental, others only longer-term leases, and some provide both types of services. 53211 PASSENGER CAR RENTAL AND LEASING This industry comprises establishments primarily engaged in renting or leasing passenger cars without drivers. 53212 TRUCK, UTILITY TRAILER, AND RV (RECREATIONAL VEHICLE) RENTAL AND LEASING This industry comprises establishments primarily engaged in renting or leasing, without drivers, one or more of the following: trucks; truck tractors or buses; semitrailers; utility trailers; or RVs (recreational vehicles). 5322 CONSUMER GOODS RENTAL This industry group comprises establishments primarily engaged in renting personal and household-type goods. Establishments classified in this industry group generally provide shortterm rental, although in some instances, the goods may be leased for longer periods of time. These establishments often operate from a retail-like or store-front facility. 53221 CONSUMER ELECTRONICS AND APPLIANCES RENTAL This industry comprises establishments primarily engaged in renting consumer electronics equipment and appliances, such as televisions, stereos, and refrigerators. Included in this industry are appliance rental centers. 53222 FORMAL WEAR AND COSTUME RENTAL This industry comprises establishments primarily engaged in renting clothing, such as formal wear, costumes (e.g., theatrical), or other clothing (except laundered uniforms and work apparel). 53223 VIDEO TAPE AND DISC RENTAL This industry comprises establishments primarily engaged in renting prerecorded video tapes and discs for home electronic equipment. 53229 OTHER CONSUMER GOODS RENTAL This industry comprises establishments primarily engaged in renting consumer goods (except consumer electronics and appliances, formal wear and costumes, and prerecorded video tapes). 5323 GENERAL RENTAL CENTERS This industry group includes establishments classified in the following NAICS industry: 53231, General Rental Centers. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–15 5324 COMMERCIAL AND INDUSTRIAL MACHINERY AND EQUIPMENT RENTAL AND LEASING This industry group comprises establishments primarily engaged in renting or leasing commercialtype and industrial-type machinery and equipment. The types of establishments included in this industry group are generally involved in providing capital or investment-type equipment that clients use in their business operations. These establishments typically cater to a business clientele and do not generally operate a retail-like or store-front facility. 53241 CONSTRUCTION, TRANSPORTATION, MINING, AND FORESTRY MACHINERY AND EQUIPMENT RENTAL AND LEASING This industry comprises establishments primarily engaged in renting or leasing one or more of the following without operators: heavy construction, off-highway transportation, mining, and forestry machinery and equipment. Establishments in this industry may rent or lease products, such as aircraft, railroad cars, steamships, tugboats, bulldozers, earthmoving equipment, well-drilling machinery and equipment, or cranes. 53242 OFFICE MACHINERY AND EQUIPMENT RENTAL AND LEASING This industry comprises establishments primarily engaged in renting or leasing office machinery and equipment, such as computers, office furniture, duplicating machines (i.e., copiers), or facsimile machines. 53249 OTHER COMMERCIAL AND INDUSTRIAL MACHINERY AND EQUIPMENT RENTAL AND LEASING This industry comprises establishments primarily engaged in renting or leasing nonconsumer-type machinery and equipment (except heavy construction, transportation, mining, and forestry machinery and equipment without operators; and office machinery and equipment). Establishments in this industry rent or lease products, such as manufacturing equipment; metalworking, telecommunications, motion picture, or theatrical machinery and equipment; institutional (i.e., public building) furniture, such as furniture for schools, theaters, or buildings; or agricultural equipment without operators. 54 PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES The Professional, Scientific, and Technical Services sector comprises establishments that specialize in performing professional, scientific, and technical activities for others. These activities require a high degree of expertise and training. The establishments in this sector specialize according to expertise and provide these services to clients in a variety of industries and, in some cases, to households. Activities performed include: legal advice and representation; accounting, bookkeeping, and payroll services; architectural, engineering, and specialized design services; computer services; consulting services; research services; advertising services; photographic services; translation and interpretation services; veterinary services; and other professional, scientific, and technical services. This sector excludes establishments primarily engaged in providing a range of day-to-day office administrative services, such as financial planning, billing and record keeping, personnel, and physical distribution and logistics. These establishments are classified in Sector 56, Administrative and Support and Waste Management and Remediation Services. 541 PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Industries in the Professional, Scientific, and Technical Services subsector group establishments engaged in processes where human capital is the major input. These establishments make available the knowledge and skills of their employees, often on an assignment basis, where an individual or team is responsible for the delivery of services to the client. The individual industries of this subsector are defined on the basis of the particular expertise and training of the services provider. B–16 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census The distinguishing feature of the Professional, Scientific, and Technical Services subsector is the fact that most of the industries grouped in it have production processes that are almost wholly dependent on worker skills. In most of these industries, equipment and materials are not of major importance, unlike health care, for example, where ‘‘high tech’’ machines and materials are important collaborating inputs to labor skills in the production of health care. Thus, the establishments classified in this subsector sell expertise. Much of the expertise requires degrees, though not in every case. 5411 LEGAL SERVICES This industry group includes establishments classified in the following industries: 54111, Offices of Lawyers, and 54119, Other Legal Services. 54111 OFFICES OF LAWYERS This industry comprises offices of legal practitioners known as lawyers or attorneys (i.e., counselors-at-law) primarily engaged in the practice of law. Establishments in this industry may provide expertise in a range or in specific areas of law, such as: criminal law, corporate law, family and estate law, patent law, real estate law, or tax law. 54119 OTHER LEGAL SERVICES This industry comprises establishments of legal practitioners (except lawyers and attorneys) primarily engaged in providing specialized legal or paralegal services. 5412 ACCOUNTING, TAX RETURN PREPARATION, BOOKKEEPING, AND PAYROLL SERVICES This industry comprises establishments primarily engaged in providing services, such as: auditing of accounting records, designing accounting systems, preparing financial statements, developing budgets, preparing tax returns, processing payrolls, bookkeeping, and billing. 54121 ACCOUNTING, TAX RETURN PREPARATION, BOOKKEEPING, AND PAYROLL SERVICES This industry comprises establishments primarily engaged in providing services, such as: auditing of accounting records, designing accounting systems, preparing financial statements, developing budgets, preparing tax returns, processing payrolls, bookkeeping, and billing. 541211 OFFICES OF CERTIFIED PUBLIC ACCOUNTANTS This industry comprises establishments of accountants that are certified to audit the accounting records of public and private organizations and to attest to compliance with generally accepted accounting practices. Offices of certified public accountants (CPAs) may provide one or more of the following accounting services: (1) auditing financial statements; (2) designing accounting systems; (3) preparing financial statements; (4) developing budgets; and (5) providing advice on matters related to accounting. These establishments may also provide related services, such as bookkeeping, tax return preparation, and payroll processing. 541213 TAX PREPARATION SERVICES This industry comprises establishments (except offices of CPAs) engaged in providing tax return preparation services without also providing accounting, bookkeeping, billing, or payroll processing services. Basic knowledge of tax law and filing requirements is required. 541214 PAYROLL SERVICES This industry comprises establishments (except offices of CPAs) engaged in the following without also providing accounting, bookkeeping, or billing services: (1) collecting information on hours worked, pay rates, deductions, and other payroll-related data from their clients and (2) using that information to generate paychecks, payroll reports, and tax filings. These establishments may use data processing and tabulating techniques as part of providing their services. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–17 541219 OTHER ACCOUNTING SERVICES This industry comprises establishments (except offices of CPAs) engaged in providing accounting services (except tax return preparation services only or payroll services only). These establishments may also provide tax return preparation or payroll services. Accountant (except CPA) offices, bookkeeper offices, and billing offices are included in this industry. 5413 ARCHITECTURAL, ENGINEERING, AND RELATED SERVICES This industry group includes establishments classified in the following industries: 54131, Architectural Services, 54133, Engineering Services, 54134, Drafting Services, 54135, Building Inspection Services, 54136, Geophysical Surveying and Mapping Services, 54137, Surveying and Mapping (Except Geophysical) Services, and 54138, Testing Laboratories. 54131 ARCHITECTURAL SERVICES This industry comprises establishments primarily engaged in planning and designing residential, institutional, leisure, commercial, and industrial buildings and structures by applying knowledge of design, construction procedures, zoning regulations, building codes, and building materials. 54133 ENGINEERING SERVICES This industry comprises establishments primarily engaged in applying physical laws and principles of engineering in the design, development, and utilization of machines, materials, instruments, structures, processes, and systems. The assignments undertaken by these establishments may involve any of the following activities: provision of advice, preparation of feasibility studies, preparation of preliminary and final plans and designs, provision of technical services during the construction or installation phase, inspection and evaluation of engineering projects, and related services. 54134 DRAFTING SERVICES This industry comprises establishments primarily engaged in drawing detailed layouts, plans, and illustrations of buildings, structures, systems, or components from engineering and architectural specifications. 54135 BUILDING INSPECTION SERVICES This industry comprises establishments primarily engaged in providing building inspection services. These establishments typically evaluate all aspects of the building structure and component systems and prepare a report on the physical condition of the property, generally for buyers or others involved in real estate transactions. Building inspection bureaus and establishments providing home inspection services are included in this industry. 54136 GEOPHYSICAL SURVEYING AND MAPPING SERVICES This industry comprises establishments primarily engaged in gathering, interpreting, and mapping geophysical data. Establishments in this industry often specialize in locating and measuring the extent of subsurface resources, such as oil, gas, and minerals, but they may also conduct surveys for engineering purposes. Establishments in this industry use a variety of surveying techniques depending on the purpose of the survey, including magnetic surveys, gravity surveys, seismic surveys, or electrical and electromagnetic surveys. 54137 SURVEYING AND MAPPING (EXCEPT GEOPHYSICAL) SERVICES This industry comprises establishments primarily engaged in performing surveying and mapping services of the surface of the earth, including the sea floor. These services may include surveying and mapping of areas above or below the surface of the earth, such as the creation of view easements or segregating rights in parcels of land by creating underground utility easements. B–18 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 54138 TESTING LABORATORIES This industry comprises establishments primarily engaged in performing physical, chemical, and other analytical testing services, such as acoustics or vibration testing, assaying, biological testing (except medical and veterinary), calibration testing, electrical and electronic testing, geotechnical testing, mechanical testing, nondestructive testing, or thermal testing. The testing may occur in a laboratory or on-site. 5414 SPECIALIZED DESIGN SERVICES This industry group comprises establishments providing specialized design services (except architectural, engineering, and computer systems design). 5415 COMPUTER SYSTEMS DESIGN AND RELATED SERVICES This industry comprises establishments primarily engaged in providing expertise in the field of information technologies through one or more of the following activities: (1) writing, modifying, testing, and supporting software to meet the needs of a particular customer; (2) planning and designing computer systems that integrate computer hardware, software, and communication technologies; (3) on-site management and operation of clients’ computer systems and/or data processing facilities; and (4) other professional and technical computer-related advice and services. 5416 MANAGEMENT, SCIENTIFIC, AND TECHNICAL CONSULTING SERVICES This industry group includes establishments classified in the following industries: 54161, Management Consulting Services, 54162, Environmental Consulting Services, and 54169, Other Scientific and Technical Consulting Services. 54161 MANAGEMENT CONSULTING SERVICES This industry comprises establishments primarily engaged in providing advice and assistance to businesses and other organizations on management issues, such as strategic and organizational planning; financial planning and budgeting; marketing objectives and policies; human resource policies, practices, and planning; production scheduling; and control planning. 54162 ENVIRONMENTAL CONSULTING SERVICES This industry comprises establishments primarily engaged in providing advice and assistance to businesses and other organizations on environmental issues, such as the control of environmental contamination from pollutants, toxic substances, and hazardous materials. These establishments identify problems (e.g., inspect buildings for hazardous materials), measure and evaluate risks, and recommend solutions. They employ a multidisciplined staff of scientists, engineers, and other technicians with expertise in areas such as air and water quality, asbestos contamination, remediation, and environmental law. Establishments providing sanitation or site remediation consulting services are included in this industry. 54169 OTHER SCIENTIFIC AND TECHNICAL CONSULTING SERVICES This industry comprises establishments primarily engaged in providing advice and assistance to businesses and other organizations on scientific and technical issues (except environmental). 5417 SCIENTIFIC RESEARCH AND DEVELOPMENT SERVICES This industry group comprises establishments engaged in conducting original investigation undertaken on a systematic basis to gain new knowledge (research) and/or the application of research findings or other scientific knowledge for the creation of new or significantly improved products or processes (experimental development). The industries within this industry group are defined on the basis of the domain of research; that is, on the scientific expertise of the establishment. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–19 5418 ADVERTISING AND RELATED SERVICES This industry comprises establishments primarily engaged in creating advertising campaigns and placing such advertising in periodicals, newspapers, radio and television, or other media. These establishments are organized to provide a full range of services (i.e., through in-house capabilities or subcontracting), including advice, creative services, account management, production of advertising material, media planning, and buying (i.e., placing advertising). 5419 OTHER PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES This industry group comprises establishments engaged in professional, scientific, and technical services (except legal services; accounting, tax preparation, bookkeeping, and related services; architectural, engineering, and related services; specialized design services; computer systems design and related services; management, scientific, and technical consulting services; scientific research and development services; and advertising and related services). 56 ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES The Administrative and Support and Waste Management and Remediation Services sector comprises establishments performing routine support activities for the day-to-day operations of other organizations. These essential activities are often undertaken in-house by establishments in many sectors of the economy. The establishments in this sector specialize in one or more of these support activities and provide these services to clients in a variety of industries and, in some cases, to households. Activities performed include: office administration, hiring and placing of personnel, document preparation and similar clerical services, solicitation, collection, security and surveillance services, cleaning, and waste disposal services. The administrative and management activities performed by establishments in this sector are typically on a contract or fee basis. These activities may also be performed by establishments that are part of the company or enterprise. However, establishments involved in administering, overseeing, and managing other establishments of the company or enterprise, are classified in Sector 55, Management of Companies and Enterprises. These establishments normally undertake the strategic and organizational planning and decision making role of the company or enterprise. Government establishments engaged in administering, overseeing, and managing governmental programs are classified in Sector 92, Public Administration. 561 ADMINISTRATIVE AND SUPPORT SERVICES Industries in the Administrative and Support Services subsector group establishments engaged in activities that support the day-to-day operations of other organizations. The processes employed in this sector (e.g., general management, personnel administration, clerical activities, cleaning activities) are often integral parts of the activities of establishments found in all sectors of the economy. The establishments classified in this subsector have specialized in one or more of these activities and can, therefore, provide services to clients in a variety of industries and, in some cases, to households. The individual industries of this subsector are defined on the basis of the particular process that they are engaged in and the particular services they provide. Many of the activities performed in this subsector are ongoing routine support functions that all businesses and organizations must do and that they have traditionally done for themselves. Recent trends, however, are to contract or purchase such services from businesses that specialize in such activities and can, therefore, provide the services more efficiently. The industries in this subsector cannot be viewed as strictly ‘‘support.’’ The Travel Arrangement and Reservation Services industry group, which includes travel agents, tour operators, and providers of other travel arrangement services, such as hotel and restaurant reservations and arranging the purchase of tickets, serves many types of clients, including individual consumers. This group was placed in this subsector because the services are often of the ‘‘support’’ nature (e.g., travel arrangement) and businesses and other organizations are increasingly the ones purchasing such services. B–20 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census The administrative and management activities performed by establishments in this sector are typically on a contract or fee basis. These activities may also be performed by establishments that are part of the company or enterprise. However, establishments involved in administering, overseeing, and managing other establishments of the company or enterprise, are classified in Sector 55, Management of Companies and Enterprises. These establishments normally undertake the strategic and organizational planning and decision making role of the company or enterprise. Government establishments engaged in administering, overseeing and managing governmental programs are classified in Sector 92, Public Administration. 5611 OFFICE ADMINISTRATIVE SERVICES This industry comprises establishments primarily engaged in providing a range of day-to-day office administrative services, such as financial planning; billing and recordkeeping; personnel; and physical distribution and logistics for others on a contract or fee basis. These establishments do not provide operating staff to carry out the complete operations of a business. 5612 FACILITIES SUPPORT SERVICES This industry comprises establishments primarily engaged in providing operating staff to perform a combination of support services within a client’s facilities. Establishments in this industry typically provide a combination of services, such as janitorial; maintenance; trash disposal; guard and security; mail routing; reception; laundry; and related services to support operations within facilities. These establishments provide operating staff to carry out these support activities but are not involved with or responsible for the core business or activities of the client. Establishments providing facilities (except computer and/or data processing) operation support services and establishments operating correctional facilities (i.e., jails) on a contract or fee basis are included in this industry. 5613 EMPLOYMENT SERVICES This industry group includes establishments classified in the following industries: 56131, Employment Placement Agencies, 56132, Temporary Help Services, and 56133, Employee Leasing Services. 56131 EMPLOYMENT PLACEMENT AGENCIES This industry comprises establishments primarily engaged in listing employment vacancies and in referring or placing applicants for employment. The individuals referred or placed are not employees of the employment agencies. 56132 TEMPORARY HELP SERVICES This industry comprises establishments primarily engaged in supplying workers to clients’ businesses for limited periods of time to supplement the working force of the client. The individuals provided are employees of the temporary help service establishment. However, these establishments do not provide direct supervision of their employees at the clients’ work sites. 56133 EMPLOYEE LEASING SERVICES This industry comprises establishments primarily engaged in providing human resources and human resource management services to staff client businesses. Establishments in this industry operate in a coemployment relationship with client businesses or organizations and are specialized in performing a wide range of human resource and personnel management duties, such as payroll accounting, payroll tax return preparation, benefits administration, recruiting, and managing labor relations. Employee leasing establishments typically acquire and lease back some or all of the employees of their clients and serve as the employer of the leased employees for payroll, benefits, and related purposes. Employee leasing establishments exercise varying degrees of decision making relating to their human resource or personnel management role, but do not have Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–21 management accountability for the work of their clients’ operations with regard to strategic planning, output, or profitability. Professional employer organizations (PEO) and establishments providing labor or staff leasing services are included in this industry. 5614 BUSINESS SUPPORT SERVICES This industry group comprises establishments engaged in performing activities that are ongoing routine business support functions that businesses and organizations traditionally do for themselves. 56141 DOCUMENT PREPARATION SERVICES This industry comprises establishments primarily engaged in one or more of the following: (1) letter or resume writing; (2) document editing or proofreading; (3) typing, word processing, or desktop publishing; and (4) stenographic (except court reporting or stenotype recording), transcription, and other secretarial services. 56142 TELEPHONE CALL CENTERS This industry comprises: (1) establishments primarily engaged in answering telephone calls and relaying messages to clients and (2) establishments primarily engaged in providing telemarketing services on a contract or fee basis for others, such as promoting clients’ products or services by telephone; taking orders for clients by telephone; and soliciting contributions or providing information for clients by telephone. Telemarketing establishments never own the product or provide the service that they are representing and generally can originate and/or receive calls for others. 56143 BUSINESS SERVICE CENTERS This industry comprises: (1) establishments primarily engaged in providing mailbox rental and other postal and mailing services (except direct mail advertising); (2) establishments, generally known as copy centers or shops, primarily engaged in providing photocopying, duplicating, blueprinting, and other document copying services without also providing printing services (i.e., offset printing, quick printing, digital printing, prepress services); and (3) establishments that provide a range of office support services (except printing services), such as mailing services, document copying services, facsimile services, word processing services, on-site PC rental services, and office product sales. 56144 COLLECTION AGENCIES This industry comprises establishments primarily engaged in collecting payments for claims and remitting payments collected to their clients. 56145 CREDIT BUREAUS This industry comprises establishments primarily engaged in compiling information, such as credit and employment histories on individuals and credit histories on businesses, and providing the information to financial institutions, retailers, and others who have a need to evaluate the credit worthiness of these persons and businesses. 56149 OTHER BUSINESS SUPPORT SERVICES This industry comprises establishments primarily engaged in providing business support services (except secretarial and other document preparation services; telephone answering or telemarketing services; private mail services or document copying services conducted as separate activities or in conjunction with other office support services; monetary debt collection services; and credit reporting services). B–22 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 5615 TRAVEL ARRANGEMENT AND RESERVATION SERVICES This industry group includes establishments classified in the following industries: 56151 Travel Agencies, 56152 Tour Operators, and 56159 Other Travel Arrangement and Reservation Services. 56151 TRAVEL AGENCIES This industry comprises establishments primarily engaged in acting as agents in selling travel, tour, and accommodation services to the general public and commercial clients. 56152 TOUR OPERATORS This industry comprises establishments primarily engaged in arranging and assembling tours. The tours are sold through travel agencies or tour operators. Travel or wholesale tour operators are included in this industry. 56159 OTHER TRAVEL ARRANGEMENT AND RESERVATION SERVICES This industry comprises establishments (except travel agencies and tour operators) primarily engaged in providing travel arrangement and reservation services. 5616 INVESTIGATION AND SECURITY SERVICES This industry group includes establishments classified in the following industries: 56161 Investigation, Guard, and Armored Car Services and 56162 Security Systems Services. 56161 INVESTIGATION, GUARD, AND ARMORED CAR SERVICES This industry comprises establishments primarily engaged in providing one or more of the following: (1) investigation and detective services; (2) guard and patrol services; and (3) picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect such properties while in transit. 56162 SECURITY SYSTEMS SERVICES This industry comprises establishments engaged in (1) selling security systems, such as burglar and fire alarms and locking devices, along with installation, repair, or monitoring services or (2) remote monitoring of electronic security alarm systems. 5617 SERVICES TO BUILDINGS AND DWELLINGS This industry group includes establishments classified in the following industries 56171, Exterminating and Pest Control Services, 56172, Janitorial Services, 56174, Carpet and Upholstery Cleaning Services, and 56179, Other Services to Buildings and Dwellings. 56171 EXTERMINATING AND PEST CONTROL SERVICES This industry comprises establishments primarily engaged in exterminating and controlling birds, mosquitoes, rodents, termites, and other insects and pests (except for crop production and forestry production). Establishments providing fumigation services are included in this industry. 56172 JANITORIAL SERVICES This industry comprises establishments primarily engaged in cleaning building interiors, interiors of transportation equipment (e.g., aircraft, rail cars, ships), and/or windows. 56174 CARPET AND UPHOLSTERY CLEANING SERVICES This industry comprises establishments primarily engaged in cleaning and dyeing used rugs, carpets, and upholstery. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–23 56179 OTHER SERVICES TO BUILDINGS AND DWELLINGS This industry comprises establishments primarily engaged in providing services to buildings and dwellings (except exterminating and pest control; janitorial; landscaping care and maintenance; and carpet and upholstery cleaning). 5619 OTHER SUPPORT SERVICES This industry group comprises establishments primarily engaged in providing day-to-day business and other organizational support services (except office administrative services; facilities support services; employment services; business support services; travel arrangement and reservation services; security and investigation services; and services to buildings and dwellings). 56191 PACKAGING AND LABELING SERVICES This industry comprises establishments primarily engaged in packaging client owned materials. The services may include labeling and/or imprinting the package. 56192 CONVENTION AND TRADE SHOW ORGANIZERS This industry comprises establishments primarily engaged in organizing, promoting, and/or managing events, such as business and trade shows, conventions, conferences, and meetings (whether or not they manage and provide the staff to operate the facilities in which these events take place). 56199 ALL OTHER SUPPORT SERVICES This industry comprises establishments primarily engaged in providing day-to-day business and other organizational support services (except office administrative services, facilities support services, employment services, business support services, travel arrangement and reservation services, security and investigation services, services to buildings and other structures, packaging and labeling services, and convention and trade show organizing services). 562 WASTE MANAGEMENT AND REMEDIATION SERVICES Industries in the Waste Management and Remediation Services subsector group comprise establishments engaged in the collection, treatment, and disposal of waste materials. This includes establishments engaged in local hauling of waste materials; operating materials recovery facilities (i.e., those that sort recyclable materials from the trash stream); providing remediation services (i.e., those that provide for the cleanup of contaminated buildings, mine sites, soil, or ground water); and providing septic pumping and other miscellaneous waste management services. There are three industry groups within the subsector that separate these activities into waste collection, waste treatment and disposal, and remediation and other waste management. Excluded from this subsector are establishments primarily engaged in collecting, treating, and disposing waste through sewer systems or sewage treatment facilities that are classified in Industry 22132, Sewage Treatment Facilities, and establishments primarily engaged in long-distance hauling of waste materials that are classified in Industry 48423, Specialized Freight (except Used Goods) Trucking, Long-Distance. Also, there are some activities that appear to be related to waste management, but that are not included in this subsector. For example, establishments primarily engaged in providing waste management consulting services are classified in Industry 54162, Environmental Consulting Services. 5621 WASTE COLLECTION This industry comprises establishments primarily engaged in (1) collecting and/or hauling hazardous waste, nonhazardous waste, and/or recyclable materials within a local area and/or (2) operating hazardous or nonhazardous waste transfer stations. Hazardous waste collection establishments may be responsible for the identification, treatment, packaging, and labeling of wastes for the purposes of transport. B–24 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 562111 SOLID WASTE COLLECTION This industry comprises establishments primarily engaged in one or more of the following (1) collecting and/or hauling nonhazardous solid waste (i.e., garbage) within a local area; (2) operating nonhazardous solid waste transfer stations; and (3) collecting and/or hauling mixed recyclable materials within a local area. 562112 HAZARDOUS WASTE COLLECTION This industry comprises establishments primarily engaged in collecting and/or hauling hazardous waste within a local area and/or operating hazardous waste transfer stations. Hazardous waste collection establishments may be responsible for the identification, treatment, packaging, and labeling of wastes for the purposes of transport. 562119 OTHER WASTE COLLECTION This industry comprises establishments primarily engaged in collecting and/or hauling waste (except nonhazardous solid waste and hazardous waste) within a local area. Establishments engaged in brush or rubble removal services are included in this industry. 5622 WASTE TREATMENT AND DISPOSAL This industry comprises establishments primarily engaged in (1) operating waste treatment or disposal facilities (except sewer systems or sewage treatment facilities) or (2) the combined activity of collecting and/or hauling of waste materials within a local area and operating waste treatment or disposal facilities. Waste combustors or incinerators (including those that may produce byproducts such as electricity), solid waste landfills, and compost dumps are included in this industry. 5629 REMEDIATION AND OTHER WASTE MANAGEMENT SERVICES This industry group comprises establishments primarily engaged in remediation and other waste management services (except waste collection, waste treatment and disposal, and waste management consulting services). 62 HEALTH CARE AND SOCIAL ASSISTANCE The Health Care and Social Assistance sector comprises establishments providing health care and social assistance for individuals. The sector includes both health care and social assistance because it is sometimes difficult to distinguish between the boundaries of these two activities. The industries in this sector are arranged on a continuum starting with those establishments providing medical care exclusively, continuing with those providing health care and social assistance, and finally finishing with those providing only social assistance. The services provided by establishments in this sector are delivered by trained professionals. All industries in the sector share this commonality of process, namely, labor inputs of health practitioners or social workers with the requisite expertise. Many of the industries in the sector are defined based on the educational degree held by the practitioners included in the industry. Excluded from this sector are aerobic classes in Subsector 713, Amusement, Gambling and Recreation Industries, and nonmedical diet and weight reducing centers in Subsector 812, Personal and Laundry Services. Although these can be viewed as health services, these services are not typically delivered by health practitioners. 621 AMBULATORY HEALTH CARE SERVICES Industries in the Ambulatory Health Care Services subsector provide health care services directly or indirectly to ambulatory patients and do not usually provide inpatient services. Health practitioners in this subsector provide outpatient services, with the facilities and equipment not usually being the most significant part of the production process. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–25 6211 OFFICES OF PHYSICIANS This industry comprises establishments of health practitioners having the degree of M.D. (Doctor of medicine) or D.O. (Doctor of osteopathy) primarily engaged in the independent practice of general or specialized medicine (e.g., anesthesiology, oncology, ophthalmology, psychiatry) or surgery. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers. 6212 OFFICES OF DENTISTS This industry comprises establishments of health practitioners having the degree of D.M.D. (Doctor of dental medicine), D.D.S. (Doctor of dental surgery), or D.D.Sc. (Doctor of dental science) primarily engaged in the independent practice of general or specialized dentistry or dental surgery. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers. They can provide either comprehensive preventive, cosmetic, or emergency care, or specialize in a single field of dentistry. 6213 OFFICES OF OTHER HEALTH PRACTITIONERS This industry group comprises establishments of independent health practitioners (except physicians and dentists). 62131 OFFICES OF CHIROPRACTORS This industry comprises establishments of health practitioners having the degree of D.C. (Doctor of chiropractic) primarily engaged in the independent practice of chiropractic. These practitioners provide diagnostic and therapeutic treatment of neuromusculoskeletal and related disorders through the manipulation and adjustment of the spinal column and extremities, and operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers. 62132 OFFICES OF OPTOMETRISTS This industry comprises establishments of health practitioners having the degree of O.D. (Doctor of optometry) primarily engaged in the independent practice of optometry. These practitioners provide eye examinations to determine visual acuity or the presence of vision problems and to prescribe eyeglasses, contact lenses, and eye exercises. They operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers, and may also provide the same service as opticians, such as selling and fitting prescription eyeglasses and contact lenses. 62133 OFFICES OF MENTAL HEALTH PRACTITIONERS (EXCEPT PHYSICIANS) This industry comprises establishments of independent mental health practitioners (except physicians) primarily engaged in (1) the diagnosis and treatment of mental, emotional, and behavioral disorders and/or (2) the diagnosis and treatment of individual or group social dysfunction brought about by such causes as mental illness, alcohol and substance abuse, physical and emotional trauma, or stress. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers. 62134 OFFICES OF PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS, AND AUDIOLOGISTS This industry comprises establishments of independent health practitioners primarily engaged in one of the following (1) administering medically prescribed physical therapy treatment for patients suffering from injuries or muscle, nerve, joint, and bone disease; (2) planning and administering educational, recreational, and social activities designed to help patients or individuals B–26 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census with disabilities, regain physical or mental functioning or to adapt to their disabilities; and (3) diagnosing and treating speech, language, or hearing problems. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers. 62139 OFFICES OF ALL OTHER HEALTH PRACTITIONERS This industry comprises establishments of independent health practitioners (except physicians; dentists; chiropractors; optometrists; mental health specialists; physical, occupational, and speech therapists; and audiologists). These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers. 6214 OUTPATIENT CARE CENTERS This industry group includes establishments classified in the following industries: 62141, Family Planning Centers, 62142, Outpatient Mental Health and Substance Abuse Centers, and 62149, Other Outpatient Care Centers. 62141 FAMILY PLANNING CENTERS This industry comprises establishments with medical staff primarily engaged in providing a range of family planning services on an outpatient basis, such as contraceptive services, genetic and prenatal counseling, voluntary sterilization, and therapeutic and medically indicated termination of pregnancy. 62142 OUTPATIENT MENTAL HEALTH AND SUBSTANCE ABUSE CENTERS This industry comprises establishments with medical staff primarily engaged in providing outpatient services related to the diagnosis and treatment of mental health disorders and alcohol and other substance abuse. These establishments generally treat patients who do not require inpatient treatment. They may provide a counseling staff and information regarding a wide range of mental health and substance abuse issues and/or refer patients to more extensive treatment programs, if necessary. 62149 OTHER OUTPATIENT CARE CENTERS This industry comprises establishments with medical staff primarily engaged in providing general or specialized outpatient care (except family planning centers and outpatient mental health and substance abuse centers). Centers or clinics of health practitioners with different degrees from more than one industry practicing within the same establishment (i.e., Doctor of medicine and Doctor of dental medicine) are included in this industry. 6215 MEDICAL AND DIAGNOSTIC LABORATORIES This industry comprises establishments known as medical and diagnostic laboratories primarily engaged in providing analytic or diagnostic services, including body fluid analysis and diagnostic imaging, generally to the medical profession or to the patient on referral from a health practitioner. 6216 HOME HEALTH CARE SERVICES This industry comprises establishments primarily engaged in providing skilled nursing services in the home, along with a range of the following: personal care services; homemaker and companion services; physical therapy; medical social services; medications; medical equipment and supplies; counseling; 24-hour home care; occupation and vocational therapy; dietary and nutritional services; speech therapy; audiology; and high-tech care, such as intravenous therapy. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–27 6219 OTHER AMBULATORY HEALTH CARE SERVICES This industry group comprises establishments primarily engaged in providing ambulatory health care services (except offices of physicians, dentists, and other health practitioners; outpatient care centers; medical laboratories and diagnostic imaging centers; and home health care providers). 622 HOSPITALS Industries in the Hospitals subsector provide medical, diagnostic, and treatment services that include physician, nursing, and other health services to inpatients and the specialized accommodation services required by inpatients. Hospitals may also provide outpatient services as a secondary activity. Establishments in the Hospitals subsector provide inpatient health services, many of which can only be provided using the specialized facilities and equipment that form a significant and integral part of the production process. 6221 GENERAL MEDICAL AND SURGICAL HOSPITALS This industry comprises establishments known and licensed as general medical and surgical hospitals primarily engaged in providing diagnostic and medical treatment (both surgical and nonsurgical) to inpatients with any of a wide variety of medical conditions. These establishments maintain inpatient beds and provide patients with food services that meet their nutritional requirements. These hospitals have an organized staff of physicians and other medical staff to provide patient care services. These establishments usually provide other services, such as outpatient services, anatomical pathology services, diagnostic X-ray services, clinical laboratory services, operating room services for a variety of procedures, and pharmacy services. 6222 PSYCHIATRIC AND SUBSTANCE ABUSE HOSPITALS This industry comprises establishments known and licensed as psychiatric and substance abuse hospitals primarily engaged in providing diagnostic, medical treatment, and monitoring services for inpatients who suffer from mental illness or substance abuse disorders. The treatment often requires an extended stay in the hospital. These establishments maintain inpatient beds and provide patients with food services that meet their nutritional requirements. They have an organized staff of physicians and other medical staff to provide patient care services. Psychiatric, psychological, and social work services are available at the facility. These hospitals usually provide other services, such as outpatient services, clinical laboratory services, diagnostic X-ray services, and electroencephalograph services. 6223 SPECIALTY (EXCEPT PSYCHIATRIC AND SUBSTANCE ABUSE) HOSPITALS This industry consists of establishments known and licensed as specialty hospitals primarily engaged in providing diagnostic and medical treatment to inpatients with a specific type of disease or medical condition (except psychiatric or substance abuse). Hospitals providing long-term care for the chronically ill and hospitals providing rehabilitation, restorative, and adjustive services to physically challenged or disabled people are included in this industry. These establishments maintain inpatient beds and provide patients with food services that meet their nutritional requirements. They have an organized staff of physicians and other medical staff to provide patient care services. These hospitals may provide other services, such as outpatient services, diagnostic X-ray services, clinical laboratory services, operating room services, physical therapy services, educational and vocational services, and psychological and social work services. 623 NURSING AND RESIDENTIAL CARE FACILITIES Industries in the Nursing and Residential Care Facilities subsector provide residential care combined with either nursing, supervisory, or other types of care as required by the residents. In this subsector, the facilities are a significant part of the production process and the care provided is a mix of health and social services with the health services being largely some level of nursing services. B–28 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 6231 NURSING CARE FACILITIES This industry comprises establishments primarily engaged in providing inpatient nursing and rehabilitative services. The care is generally provided for an extended period of time to individuals requiring nursing care. These establishments have a permanent core staff of registered or licensed practical nurses who, along with other staff, provide nursing and continuous personal care services. 6232 RESIDENTIAL MENTAL RETARDATION, MENTAL HEALTH AND SUBSTANCE ABUSE FACILITIES This industry group comprises establishments primarily engaged in providing residential care (but not licensed hospital care) to people with mental retardation, mental illness, or substance abuse problems. 6233 COMMUNITY CARE FACILITIES FOR THE ELDERLY This industry comprises establishments primarily engaged in providing residential and personal care services for (1) the elderly and other persons who are unable to fully care for themselves and/or (2) the elderly and other persons who do not desire to live independently. The care typically includes room, board, supervision, and assistance in daily living, such as housekeeping services. In some instances these establishments provide skilled nursing care for residents in separate on-site facilities. 6239 OTHER RESIDENTIAL CARE FACILITIES This industry group comprises establishments of residential care facilities (except residential mental retardation, mental health, and substance abuse facilities and community care facilities for the elderly). 624 SOCIAL ASSISTANCE Industries in the Social Assistance subsector provide a wide variety of social assistance services directly to their clients. These services do not include residential or accommodation services, except on a short stay basis. 6241 INDIVIDUAL AND FAMILY SERVICES This industry group includes establishments classified in the following industries: 62411 Child and Youth Services, 62412 Services for the Elderly and Persons with Disabilities, and 62419 Other Individual and Family Services. 6242 COMMUNITY FOOD AND HOUSING, AND EMERGENCY AND OTHER RELIEF SERVICES This industry group includes establishments classified in the following industries: 62421, Community Food Services, 62422, Community Housing Services, and 62423, Emergency and Other Relief Services. 6243 VOCATIONAL REHABILITATION SERVICES This industry comprises (1) establishments primarily engaged in providing vocational rehabilitation or habilitation services, such as job counseling, job training, and work experience, to unemployed and underemployed persons, persons with disabilities, and persons who have a job market disadvantage because of lack of education, job skill, or experience and (2) establishments primarily engaged in providing training and employment to persons with disabilities. Vocational rehabilitation job training facilities (except schools) and sheltered workshops (i.e., work experience centers) are included in this industry. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–29 6244 CHILD DAY CARE SERVICES This industry comprises establishments primarily engaged in providing day care of infants or children. These establishments generally care for preschool children, but may care for older children when they are not in school and may also offer prekindergarten educational programs. 71 ARTS, ENTERTAINMENT, AND RECREATION The Arts, Entertainment, and Recreation sector includes a wide range of establishments that operate facilities or provide services to meet varied cultural, entertainment, and recreational interests of their patrons. This sector comprises: (1) establishments that are involved in producing, promoting, or participating in live performances, events, or exhibits intended for public viewing; (2) establishments that preserve and exhibit objects and sites of historical, cultural, or educational interest; and (3) establishments that operate facilities or provide services that enable patrons to participate in recreational activities or pursue amusement, hobby, and leisure time interests Some establishments that provide cultural, entertainment, or recreational facilities and services are classified in other sectors. Excluded from this sector are: (1) establishments that provide both accommodations and recreational facilities, such as hunting and fishing camps and resort and casino hotels, are classified in Subsector 721, Accommodation; (2) restaurants and night clubs that provide live entertainment in addition to the sale of food and beverages are classified in Subsector 722, Food Services and Drinking Places; (3) motion picture theaters, libraries and archives, and publishers of newspapers, magazines, books, periodicals, and computer software are classified in Sector 51, Information; and (4) establishments using transportation equipment to provide recreational and entertainment services, such as those operating sightseeing buses, dinner cruises, or helicopter rides, are classified in Subsector 487, Scenic and Sightseeing Transportation. 711 PERFORMING ARTS, SPECTATOR SPORTS, AND RELATED INDUSTRIES Industries in the Performing Arts, Spectator Sports, and Related Industries subsector group establishments that produce or organize and promote live presentations involving the performances of actors and actresses, singers, dancers, musical groups and artists, athletes, and other entertainers, including independent (i.e., freelance) entertainers and the establishments that manage their careers. The classification recognizes four basic processes: (1) producing (i.e., presenting) events; (2) organizing, managing, and/or promoting events; (3) managing and representing entertainers; and (4) providing the artistic, creative and technical skills necessary to the production of these live events. Also, this subsector contains four industries for performing arts companies. Each is defined on the basis of the particular skills of the entertainers involved in the presentations. The industry structure for this subsector makes a clear distinction between performing arts companies and performing artists (i.e., independent or freelance). Although not unique to arts and entertainment, freelancing is a particularly important phenomenon in this Performing Arts, Spectator Sports, and Related Industries subsector. Distinguishing this activity from the production activity is a meaningful process differentiation. This approach, however, is difficult to implement in the case of musical groups (i.e., companies) and artists, especially pop groups. These establishments tend to be more loosely organized, and it can be difficult to distinguish companies from freelancers. For this reason, NAICS includes one industry that covers both musical groups and musical artists. This subsector contains two industries for Industry Group 7113, Promoters of Performing Arts, Sports, and Similar Events, one for those that operate facilities and another for those that do not. This is because there are significant differences in cost structures between those promoters that manage and provide the staff to operate facilities and those that do not. In addition to promoters without facilities, other industries in this subsector include establishments that may operate without permanent facilities. These types of establishments include: performing arts companies, musical groups and artists, spectator sports, and independent (i.e., freelance) artists, writers, and performers. Excluded from this subsector are nightclubs. Some nightclubs promote live entertainment on a regular basis, and it can be argued that they could be classified in Industry Group 7113, Promoters of Performing Arts, Sports, and Similar Events. However, since most of these establishments B–30 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census function as any other drinking place when they do not promote entertainment and because most of their revenue is derived from sale of food and beverages, they are classified in Subsector 722, Food Services and Drinking Places. 7111 PERFORMING ARTS COMPANIES This industry group comprises establishments primarily engaged in producing live presentations involving the performances of actors and actresses, singers, dancers, musical groups and artists, and other performing artists. 7112 SPECTATOR SPORTS This industry comprises (1) sports teams or clubs primarily participating in live sporting events before a paying audience; (2) establishments primarily engaged in operating racetracks; (3) independent athletes engaged in participating in live sporting or racing events before a paying audience; (4) owners of racing participants, such as cars, dogs, and horses, primarily engaged in entering them in racing events or other spectator sports events; and (5) establishments, such as sports trainers, primarily engaged in providing specialized services to support participants in sports events or competitions. The sports teams and clubs included in this industry may or may not operate their own arena, stadium, or other facility for presenting their games or other spectator sports events. 71121 SPECTATOR SPORTS This industry comprises (1) sports teams or clubs primarily participating in live sporting events before a paying audience; (2) establishments primarily engaged in operating racetracks; (3) independent athletes engaged in participating in live sporting or racing events before a paying audience; (4) owners of racing participants, such as cars, dogs, and horses, primarily engaged in entering them in racing events or other spectator sports events; and (5) establishments, such as sports trainers, primarily engaged in providing specialized services to support participants in sports events or competitions. The sports teams and clubs included in this industry may or may not operate their own arena, stadium, or other facility for presenting their games or other spectator sports events. 711211 SPORTS TEAMS AND CLUBS This industry comprises professional or semiprofessional sports teams or clubs primarily engaged in participating in live sporting events, such as baseball, basketball, football, hockey, soccer, and jai alai games before a paying audience. These establishments may or may not operate their own arena, stadium, or other facility for presenting these events. 711212 RACETRACKS This industry comprises establishments primarily engaged in operating racetracks. These establishments may also present and /or promote the events, such as auto, dog, and horse races, held in these facilities. 711219 OTHER SPECTATOR SPORTS This industry comprises (1) independent athletes, such as professional or semiprofessional golfers, boxers, and race car drivers, primarily engaged in participating in live sporting or racing events before a paying audience; (2) owners of racing participants, such as cars, dogs, and horses, primarily engaged in entering them in racing events or other spectator sports events; and (3) establishments, such as sports trainers, primarily engaged in providing specialized services required to support participants in sports events or competitions. 7113 PROMOTERS OF PERFORMING ARTS, SPORTS, AND SIMILAR EVENTS This industry group includes establishments classified in the following industries: 71131, Promoters of Performing Arts, Sports, and Similar Events with Facilities, and 71132, Promoters of Performing Arts, Sports, and Similar Events without Facilities. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–31 7114 AGENTS AND MANAGERS FOR ARTISTS, ATHLETES, ENTERTAINERS, AND OTHER PUBLIC FIGURES This industry comprises establishments of agents and managers primarily engaged in representing and/or managing creative and performing artists, sports figures, entertainers, and other public figures. The representation and management includes activities such as representing clients in contract negotiations; managing or organizing client’s financial affairs; and generally promoting the careers of their clients. 7115 INDEPENDENT ARTISTS, WRITERS, AND PERFORMERS This industry comprises independent (i.e., freelance) individuals primarily engaged in performing in artistic productions, in creating artistic and cultural works or productions, or in providing technical expertise necessary for these productions. This industry also includes athletes and other celebrities exclusively engaged in endorsing products and making speeches or public appearances for which they receive a fee. 712 MUSEUMS, HISTORICAL SITES, AND SIMILAR INSTITUTIONS Industries in the Museums, Historical Sites, and Similar Institutions subsector engage in the preservation and exhibition of objects, sites, and natural wonders of historical, cultural, and/or educational value. 713 AMUSEMENT, GAMBLING, AND RECREATION INDUSTRIES Industries in the Amusement, Gambling, and Recreation Industries subsector (1) operate facilities where patrons can primarily engage in sports, recreation, amusement, or gambling activities and/or (2) provide other amusement and recreation services, such as supplying and servicing amusement devices in places of business operated by others; operating sports teams, clubs, or leagues engaged in playing games for recreational purposes; and guiding tours without using transportation equipment. This subsector does not cover all establishments providing recreational services. Other sectors of NAICS also provide recreational services. Providers of recreational services are often engaged in processes classified in other sectors of NAICS. For example, operators of resorts and hunting and fishing camps provide both accommodation and recreational facilities and services. These establishments are classified in Subsector 721, Accommodation, partly to reflect the significant costs associated with the provision of accommodation services and partly to ensure consistency with international standards. Likewise, establishments using transportation equipment to provide recreational and entertainment services, such as those operating sightseeing buses, dinner cruises, or helicopter rides, are classified in Subsector 48-49, Transportation and Warehousing. The industry groups in this subsector highlight particular types of activities: amusement parks and arcades, gambling industries, and other amusement and recreation industries. The groups, however, are not all inclusive of the activity. The Gambling Industries industry group does not provide for full coverage of gambling activities. For example, casino hotels are classified in Subsector 721, Accommodation; and horse and dog racing tracks are classified in Industry Group 7112, Spectator Sports. 7131 AMUSEMENT PARKS AND ARCADES This industry group comprises establishments primarily engaged in operating amusement parks and amusement arcades and parlors. 71311 AMUSEMENT AND THEME PARKS This industry comprises establishments, known as amusement or theme parks, primarily engaged in operating a variety of attractions, such as mechanical rides, water rides, games, shows, theme exhibits, refreshment stands, and picnic grounds. These establishments may lease space to others on a concession basis. B–32 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 71312 AMUSEMENT ARCADES This industry comprises establishments primarily engaged in operating amusement (except gambling, billiard, or pool) arcades and parlors. 7132 GAMBLING INDUSTRIES This industry group comprises establishments (except casino hotels) primarily engaged in operating gambling facilities, such as casinos, bingo halls, and video gaming terminals, or in the provision of gambling services, such as lotteries and off-track betting. Casino hotels are classified in Industry 72112. 7139 OTHER AMUSEMENT AND RECREATION INDUSTRIES This industry group includes establishments classified in the following industries: 71391 Golf Courses and Country Clubs, 71392 Skiing Facilities, 71393 Marinas, 71394 Fitness and Recreational Sports Centers, 71395 Bowling Centers, and 71399 All Other Amusement and Recreation Industries. 71391 GOLF COURSES AND COUNTRY CLUBS This industry comprises (1) establishments primarily engaged in operating golf courses (except miniature) and (2) establishments primarily engaged in operating golf courses, along with dining facilities and other recreational facilities that are known as country clubs. These establishments often provide food and beverage services, equipment rental services, and golf instruction services. 71392 SKIING FACILITIES This industry comprises establishments engaged in (1) operating downhill, cross-country, or related skiing areas and/or (2) operating equipment, such as ski lifts and tows. These establishments often provide food and beverage services, equipment rental services, and ski instruction services. Four season resorts without accommodations are included in this industry. 71393 MARINAS This industry comprises establishments, commonly known as marinas, engaged in operating docking and/or storage facilities for pleasure craft owners, with or without one or more related activities such as retailing fuel and marine supplies; and repairing, maintaining, or renting pleasure boats. 71394 FITNESS AND RECREATIONAL SPORTS CENTERS This industry comprises establishments primarily engaged in operating fitness and recreational sports facilities featuring exercise and other active physical fitness conditioning or recreational sports activities such as swimming, skating, or racquet sports. 71395 BOWLING CENTERS This industry comprises establishments engaged in operating bowling centers. These establishments often provide food and beverage services. 71399 ALL OTHER AMUSEMENT AND RECREATION INDUSTRIES This industry comprises establishments (except amusement parks and arcades; gambling industries; golf courses and country clubs; skiing facilities; marinas; fitness and recreational sports centers; and bowling centers) primarily engaged in providing recreational and amusement services. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–33 81 OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) The Other Services (except Public Administration) sector comprises establishments engaged in providing services not specifically provided for elsewhere in the classification system. Establishments in this sector are primarily engaged in activities such as equipment and machinery repairing, promoting or administering religious activities, grantmaking, advocacy, and providing drycleaning and laundry services, personal care services, death care services, pet care services, photofinishing services, temporary parking services, and dating services. Private households that engage in employing workers on or about the premises in activities primarily concerned with the operation of the household are included in this sector. Excluded from this sector are establishments primarily engaged in retailing new equipment and also performing repairs and general maintenance on equipment. These establishments are classified in Sector 44-45, Retail Trade. 811 REPAIR AND MAINTENANCE Industries in the Repair and Maintenance subsector restore machinery, equipment, and other products to working order. These establishments also typically provide general or routine maintenance (i.e., servicing) on such products to ensure they work efficiently and to prevent breakdown and unnecessary repairs. The NAICS structure for this subsector brings together most types of repair and maintenance establishments and categorizes them based on production processes (i.e., on the type of repair and maintenance activity performed, and the necessary skills, expertise, and processes that are found in different repair and maintenance establishments). This NAICS classification does not delineate between repair services provided to businesses versus those that serve households. Although some industries primarily serve either businesses or households, separation by class of customer is limited by the fact that many establishments serve both. Establishments repairing computers and consumer electronics products are two examples of such overlap. The Repair and Maintenance subsector does not include all establishments that do repair and maintenance. For example, a substantial amount of repair is done by establishments that also manufacture machinery, equipment, and other goods. These establishments are included in the Manufacturing sector in NAICS. In addition, repair of transportation equipment is often provided by or based at transportation facilities, such as airports and seaports, and these activities are included in the Transportation and Warehousing sector. A particularly unique situation exists with repair of buildings. Plumbing, electrical installation and repair, painting and decorating, and other construction-related establishments are often involved in performing installation or other work on new construction as well as providing repair services on existing structures. While some specialize in repair, it is difficult to distinguish between the two types and all have been included in the Construction sector. Excluded from this subsector are establishments primarily engaged in rebuilding or remanufacturing machinery and equipment. These are classified in Sector 31-33, Manufacturing. Also excluded are retail establishments that provide after-sale services and repair. These are classified in Sector 44-45, Retail Trade. 8111 AUTOMOTIVE REPAIR AND MAINTENANCE This industry group comprises establishments involved in providing repair and maintenance services for automotive vehicles, such as passenger cars, trucks, and vans, and all trailers. Establishments in this industry group employ mechanics with specialized technical skills to diagnose and repair the mechanical and electrical systems for automotive vehicles, repair automotive interiors, and paint or repair automotive exteriors. 81111 AUTOMOTIVE MECHANICAL AND ELECTRICAL REPAIR AND MAINTENANCE This industry comprises establishments primarily engaged in providing mechanical or electrical repair and maintenance services for automotive vehicles, such as passenger cars, trucks and vans, and all trailers. These establishments specialize in or may provide a wide range of these services. B–34 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 81112 AUTOMOTIVE BODY, PAINT, INTERIOR, AND GLASS REPAIR This industry comprises establishments primarily engaged in providing one or more of the following: (1) repairing or customizing automotive vehicles, such as passenger cars, trucks, and vans, and all trailer bodies and interiors; (2) painting automotive vehicle and trailer bodies; (3) replacing, repairing, and/or tinting automotive vehicle glass; and (4) customizing automobile, truck, and van interiors for the physically disabled or other customers with special requirements. 81119 OTHER AUTOMOTIVE REPAIR AND MAINTENANCE This industry comprises establishments primarily engaged in providing automotive repair and maintenance services (except mechanical and electrical repair and maintenance; transmission repair; and body, paint, interior, and glass repair) for automotive vehicles, such as passenger cars, trucks, and vans, and all trailers. 8112 ELECTRONIC AND PRECISION EQUIPMENT REPAIR AND MAINTENANCE This industry group comprises establishments primarily engaged in repairing electronic equipment, such as computers and communications equipment, and highly specialized precision instruments. Establishments in this industry group typically have staff skilled in repairing items having complex, electronic components. 8113 COMMERCIAL AND INDUSTRIAL MACHINERY AND EQUIPMENT (EXCEPT AUTOMOTIVE AND ELECTRONIC) REPAIR AND MAINTENANCE This industry comprises establishments primarily engaged in the repair and maintenance of commercial and industrial machinery and equipment. Establishments in this industry either sharpen/install commercial and industrial machinery blades and saws or provide welding (e.g., automotive, general) repair services; or repair agricultural and other heavy and industrial machinery and equipment (e.g., forklifts and other materials handling equipment, machine tools, commercial refrigeration equipment, construction equipment, and mining machinery). 8114 PERSONAL AND HOUSEHOLD GOODS REPAIR AND MAINTENANCE This industry group includes establishments classified in following industries: 81141, Home and Garden Equipment and Appliance Repair and Maintenance; 81142, Reupholstery and Furniture Repair; 81143 Footwear and Leather Goods Repair; and 81149, Other Personal and Household Goods Repair and Maintenance. 81141 HOME AND GARDEN EQUIPMENT AND APPLIANCE REPAIR AND MAINTENANCE This industry comprises establishments primarily engaged in repairing and servicing home and garden equipment and/or household-type appliances without retailing new equipment or appliances. Establishments in this industry repair and maintain items, such as lawnmowers, edgers, snow- and leaf-blowers, washing machines, clothes dryers, and refrigerators. 81142 REUPHOLSTERY AND FURNITURE REPAIR This industry comprises establishments primarily engaged in one or more of the following: (1) reupholstering furniture; (2) refinishing furniture; (3) repairing furniture; and (4) repairing and restoring furniture. 81143 FOOTWEAR AND LEATHER GOODS REPAIR This industry comprises establishments primarily engaged in repairing footwear and/or repairing other leather or leather-like goods without retailing new footwear and leather or leather-like goods, such as handbags and briefcases. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–35 81149 OTHER PERSONAL AND HOUSEHOLD GOODS REPAIR AND MAINTENANCE This industry comprises establishments primarily engaged in repairing and servicing personal or household-type goods without retailing new personal and household-type goods (except home and garden equipment, appliances, furniture, and footwear and leather goods). Establishments in this industry repair items, such as garments; watches; jewelry; musical instruments; bicycles and motorcycles; motorboats, canoes, sailboats, and other recreational boats. 812 PERSONAL AND LAUNDRY SERVICES Industries in the Personal and Laundry Services subsector group comprise establishments that provide personal and laundry services to individuals, households, and businesses. Services performed include: personal care services; death care services; laundry and drycleaning services; and a wide range of other personal services, such as pet care (except veterinary) services, photofinishing services, temporary parking services, and dating services. The Personal and Laundry Services subsector is by no means all-inclusive of the services that could be termed personal services (i.e., those provided to individuals rather than businesses). There are many other subsectors, as well as sectors, that provide services to persons. Establishments providing legal, accounting, tax preparation, architectural, portrait photography, and similar professional services are classified in Sector 54, Professional, Scientific, and Technical Services; those providing job placement, travel arrangement, home security, interior and exterior house cleaning, exterminating, lawn and garden care, and similar support services are classified in Sector 56, Administrative and Support and Waste Management and Remediation Services; those providing health and social services are classified in Sector 62, Health Care and Social Assistance; those providing amusement and recreation services are classified in Sector 71, Arts, Entertainment, and Recreation; those providing educational instruction are classified in Sector 61, Educational Services; those providing repair services are classified in Subsector 811, Repair and Maintenance; and those providing spiritual, civic, and advocacy services are classified in Subsector 813, Religious, Grantmaking, Civic, Professional, and Similar Organizations. 8121 PERSONAL CARE SERVICES This industry group comprises establishments, such as barber and beauty shops, that provide appearance care services to individual consumers. 81211 HAIR, NAIL, AND SKIN CARE SERVICES This industry comprises establishments primarily engaged in one or more of the following: (1) providing hair care services; (2) providing nail care services; and (3) providing facials or applying makeup (except permanent makeup). 812111 BARBER SHOPS This industry comprises establishments known as barber shops or men’s hair stylist shops primarily engaged in cutting, trimming, and styling boys’ and men’s hair; and/or shaving and trimming men’s beards. 812112 BEAUTY SALONS This industry comprises establishments (except those known as barber shops or men’s hair stylist shops) primarily engaged in one or more of the following: (1) cutting, trimming, shampooing, weaving, coloring, waving, or styling hair; (2) providing facials; and (3) applying makeup (except permanent makeup). 812113 NAIL SALONS This industry comprises establishments primarily engaged in providing nail care services, such as manicures, pedicures, and nail extensions. B–36 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census 81219 OTHER PERSONAL CARE SERVICES This industry comprises establishments primarily engaged in providing personal care services (except hair, nail, facial, or nonpermanent makeup services). 8122 DEATH CARE SERVICES This industry group includes establishments classified in the following Industries: 81221, Funeral Homes and Funeral Services and 81222, Cemeteries and Crematories. 81221 FUNERAL HOMES AND FUNERAL SERVICES This industry comprises establishments primarily engaged in preparing the dead for burial or interment and conducting funerals (i.e., providing facilities for wakes, arranging transportation for the dead, selling caskets and related merchandise). Funeral homes combined with crematories are included in this industry. 81222 CEMETERIES AND CREMATORIES This industry comprises establishments primarily engaged in operating sites or structures reserved for the interment of human or animal remains and/or cremating the dead. 8123 DRYCLEANING AND LAUNDRY SERVICES This industry group includes establishments classified in the following industries: 81231, CoinOperated Laundries and Drycleaners; 81232, Drycleaning and Laundry Services (Except CoinOperated); and 81233, Linen and Uniform Supply. 81231 COIN-OPERATED LAUNDRIES AND DRYCLEANERS This industry comprises: (1) establishments primarily engaged in operating facilities with coinoperated or similar self-service laundry and drycleaning equipment for customer use on the premises and (2) establishments primarily engaged in supplying and servicing coin-operated or similar self-service laundry and drycleaning equipment for customer use in places of business operated by others, such as apartments and dormitories. 81232 DRYCLEANING AND LAUNDRY SERVICES (EXCEPT COIN-OPERATED) This industry comprises establishments primarily engaged in one or more of the following: (1) providing drycleaning services (except coin-operated); (2) providing laundering services (except linen and uniform supply or coin-operated); and (3) providing drop-off and pickup sites for laundries and/or drycleaners; and providing specialty cleaning services for specific types of garments and other textile items (except carpets and upholstery), such as fur, leather, or suede garments; wedding gowns; hats; draperies; and pillows. These establishments may provide all, a combination of, or none of the cleaning services on the premises. 81233 LINEN AND UNIFORM SUPPLY This industry comprises establishments primarily engaged in supplying, on a rental or contract basis, laundered items, such as uniforms, gowns and coats, table linens, bed linens, towels, clean room apparel, and treated mops or shop towels. 8129 OTHER PERSONAL SERVICES The industry group comprises establishments primarily engaged in providing personal services (except personal care services, death care services, or drycleaning and laundry services). 81292 PHOTOFINISHING This industry comprises establishments primarily engaged in developing film and/or making photographic slides, prints, and enlargements. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix B B–37 81293 PARKING LOTS AND GARAGES This industry comprises establishments primarily engaged in providing parking space for motor vehicles, usually on an hourly, daily, or monthly basis and/or valet parking services. 81299 ALL OTHER PERSONAL SERVICES This industry comprises establishments primarily engaged in providing personal services (except personal care services, death care services, drycleaning and laundry services, pet care services, photofinishing services, or parking space and/or valet parking services). 813 RELIGIOUS, GRANTMAKING, CIVIC, PROFESSIONAL, AND SIMILAR ORGANIZATIONS Industries in the Religious, Grantmaking, Civic, Professional, and Similar Organizations subsector group establishments that organize and promote religious activities; support various causes through grantmaking; advocate various social and political causes; and promote and defend the interests of their members. The industry groups within the subsector are defined in terms of their activities, such as establishments that provide funding for specific causes or for a variety of charitable causes; establishments that advocate and actively promote causes and beliefs for the public good; and establishments that have an active membership structure to promote causes and represent the interests of their members. Establishments in this subsector may publish newsletters, books, and periodicals for distribution to their membership. 8132 GRANTMAKING AND GIVING SERVICES This industry comprises (1) establishment known as grantmaking foundations or charitable trusts and (2) establishments primarily engaged in raising funds for a wide range of social welfare activities, such as health, educational, scientific, and cultural activities. 8133 SOCIAL ADVOCACY ORGANIZATIONS This industry comprises establishments primarily engaged in promoting a particular cause or working for the realization of a specific social or political goal to benefit a broad or specific constituency. These organizations may solicit contributions and offer memberships to support these goals. 8134 CIVIC AND SOCIAL ORGANIZATIONS This industry comprises establishments primarily engaged in promoting the civic and social interests of their members. Establishments in this industry may operate bars and restaurants for their members. 8139 BUSINESS, PROFESSIONAL, LABOR, POLITICAL, AND SIMILAR ORGANIZATIONS This industry group comprises establishments primarily engaged in promoting the interests of their members (except religious organizations, social advocacy organizations, and civic and social organizations). Examples of establishments in this industry are business associations, professional organizations, labor unions, and political organizations. B–38 Appendix B Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix C. Methodology SAMPLE DESIGN OF THE 2002 BUSINESS EXPENSES SURVEY The estimates for merchant wholesale, retail trade and service industries are derived from the 2002 Business Expenses Survey (BES). The BES sample is the combination of the samples used for the 2002 Annual Trade Survey, the 2002 Annual Retail Trade Survey, and the 2002 Service Annual Survey. These samples are probability samples of firms engaged in the various industries. A firm is a business organization consisting of one or more establishments under common ownership or control. An establishment is a single physical location where business is conducted or where services are performed. The initial sample frames for the surveys were constructed from the Census Bureau’s Standard Statistical Establishment List (SSEL) as of June 1999. The sample frames contained two types of sampling units represented—large multiple establishment firms and Employer Identification Numbers (EINs). Both sampling units can represent one or more establishments owned or controlled by the same firm. Firms were stratified by kind-of-business and then by a measure-of-size related to their annual receipts, revenue, or sales. The frames included only employers, and only employers were actually mailed questionnaires in the survey. In the retail and service industries sales data for nonemployers were obtained from administrative records. Estimates of the expenses for nonemployers were derived based on the administrative sales for the nonemployers and the sales and expense data for employers. To reduce the variability of the estimates, the sampling units with the largest measures of size were selected ‘‘with certainty.’’ This means they are self-representing (i.e., each has a selection probability of one and a sampling weight of one). Within each kind-of-business, a substratum boundary (or cutoff) that divides the certainty units from the noncertainty units was determined. If a unit was included in the certainty portion, the firm was the sampling unit. All firms not selected with certainty were subjected to sampling on an EIN basis. Data from the 1997 Economic Census were analyzed to determine the certainty cutoffs, noncertainty stratum boundaries, and the sampling rates needed to achieve specified sampling variability objectives for each kind-of-business group. These sampling rates were applied to the sample frames to determine the total sample size for each group, which was then allocated to the size classes optimally based on the number of sampling units and the standard deviation of the units’ measures of size. Within each noncertainty stratum, a simple random sample of EINs was selected. The sampling rates for the EINs varied between one in three and one in 1,000. A two-phase sample selection procedure was used for births (new EINs issued after the initial frames were created). EIN births are new EINs assigned by the Internal Revenue Service (IRS) on their latest available list of FICA (Federal Insurance Contributions Act) taxpayers. There are no receipts values available for these EINs, so a large sample was drawn and canvassed to obtain a more reliable measure of size (sales or receipts) and a more reliable kind-of-business code, if needed. Using this more reliable information, the selected births were subjected to probability proportional to size sampling with overall probabilities equivalent to those used in drawing the initial sample from the 1999 SSEL. ESTIMATION PROCEDURES Data on Merchant Wholesale and Retail sales are reproduced on a 2002 NAICS basis from the 2002 Economic Census. Data compiled on Merchant Wholesale and Retail merchandise purchases are the same as presented in reports from the Annual Trade Survey and Annual Retail Trade Survey, Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix C C–1 respectively. These annual data had previously been adjusted to 2002 NAICS-based sales reported in the 2002 Economic Census. Data on service industries receipts and revenue presented in this report are reproduced on a 1997 NAICS basis from the 2002 Economic Census. All estimates are computed as the sum of weighted data (reported and imputed) for all sampling units. The weight for a sampling unit is the reciprocal of the probability of selection (or sampling rate). Wholesale, Retail, and Accommodation and Food sales and expenses are adjusted to 2002 NAICS-based Census sales for the industry by multiplying them by the ratio of sales from the 2002 Census to sales from the BES. Service revenue and expenses are adjusted to 1997 NAICSbased Census revenue for the industry by multiplying them by the ratio of revenue from the 2002 Census to revenue from the BES. This adjustment puts revenue and expenses in line with the Census figures. SAMPLING ERROR The sample used in this survey is one of many possible samples that could have been selected using the same sampling methodology. Each of these possible samples would likely yield different results. The Relative Standard Error (RSE), also referred to as the coefficient of variation (CV), is a measure of the variability among the estimates from these possible samples. The RSE accounts for sampling variability but does not account for nonsampling error or systematic biases in the data. Bias is the difference, averaged over all possible samples of the same design and size, between the estimate and the true value being estimated. The sample estimate and an estimate of its relative standard error can be used to estimate the standard error (SE) and then construct interval estimates with a prescribed level of confidence that the interval includes the average results of all samples. To illustrate, if all possible samples were surveyed under essentially the same condition, and estimates calculated from each sample, then: a. Intervals defined by one SE above and below the sample estimate will contain the true value about 68 percent of the time, b. Intervals defined by 1.6 SE above and below the sample estimate will contain the true value about 90 percent of the time, c. Intervals defined by two SEs above and below the sample estimate will contain the true value about 95 percent of the time. Thus, for a particular sample, one can say with specified confidence that the average of all possible samples is included in the constructed interval. Example of a confidence interval. Suppose the estimated operating expenses are $4,572 million, and the estimated relative standard error is 1.8 percent. Then the estimated standard error is $4,572 X .018 = $82.3. An approximate 90-percent confidence interval is $4,572 -/+ (1.6 X $82.3) or $4,440.3 to $4,703.7 million. Relative Standard Errors have not been calculated for the percent estimates shown in this report. An upper bound on the RSE of a percent can be estimated by taking the square root of [(RSE for the value in the numerator squared) plus (RSE for the value in the denominator squared)]. A description of sample design and estimation procedures can be found on the Internet for the: • Service Annual Survey at www.census.gov/svsd/www/sastechdoc.html • Annual Retail Trade Survey at www.census.gov/mrts/www/ndesign.html • Annual Wholesale Trade Survey at www.census.gov/svsd/www/appendixa.html NONSAMPLING ERRORS Nonsampling errors can be attributed to many sources: inability to obtain information about all companies in the sample; inability or unwillingness on the part of respondents to provide correct information; response errors; definition difficulties; differences in the interpretation of questions; mistakes in recording or coding the data; and other errors of collection, response, coverage, and C–2 Appendix C Business Expenses U.S. Census Bureau, 2002 Economic Census estimation for nonresponse. Explicit measures of the effects of these nonsampling errors are not available. To minimize nonsampling error, precautionary steps were taken in all phases of the collection, processing, and tabulation of the data in an effort to minimize its influence. A potential source of bias in the estimates is due to imputing data for nonrespondents and for data that failed the edit. Imputation is the process of replacing a missing value with administrative data or a predicted value obtained from an appropriate model for nonresponse. Nonresponse is defined as the inability to obtain all the intended measurements or responses about all selected units. Two types of nonresponse are often distinguished. Unit nonresponse is used to describe the inability to obtain any of the substantive measurements about a sampled unit. In most cases of unit nonresponse, the questionnaire was never returned to the Census Bureau, after several attempts to elicit a response. Item nonresponse occurs either when a question is unanswered or the response to the question fails computer or analyst edits. DATA SUPPRESSION Estimates are withheld, or suppressed, when publication standards are not met. Suppression occurs when one or more of the following criteria are met: • the Relative Standard Error is greater than 20 percent • the imputation rate is greater than 50 percent; or • the Census adjustment is greater than 30 percent. Suppressed data are denoted by the publication of the character ‘‘S’’ in the data tables. Business Expenses U.S. Census Bureau, 2002 Economic Census Appendix C C–3 Appendix D. Geographic Notes Not applicable for this report. 2002 Economic Census U.S. Census Bureau, 2002 Economic Census Appendix D D–1 Appendix E. Metropolitan and Micropolitan Statistical Areas Not applicable for this report. 2002 Economic Census U.S. Census Bureau, 2002 Economic Census Appendix E E–1 BE02-00I-1 (RV) 2002 2002 Economic Census Industry Series Business Expenses: 2002 USCENSUSBUREAU