2011 U.S. Offices of Certified Public Accountants Industry-Capital & Expenses Report

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Offices of Certified Public
Accountants Industry (NAICS 541211)


           n Market Reports

           n Industry Trends

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   2011 Capital & Expenses series
                    © C. Barnes & Co.
       Offices of Certified Public Accountants
                   (NAICS 541211)


                                     TABLE OF CONTENTS
          Users' Guide
          Industry Definition and Related Industries
          Industry Establishments, Sales & Employment Trends
          Industry Ratios
          2010 Establishments, Firms & Payroll
          2010 Industry Cost of Materials
          2010 Industry Rentals
          2010 Industry Capital Expenditures
          2010 Industry Other Expenses
          2011 U.S. States - Estimated Cost of Materials
          2011 U.S. States - Estimated Capital Expenditures
          2011 U.S. States - Estimated Other Expenses
          2012 U.S. States - Estimated Cost of Materials
          2012 U.S. States - Estimated Capital Expenditures
          2012 U.S. States - Estimated Other Expenses
          2011 U.S. Metropolitan Areas - Estimated Cost of Materials
          2011 U.S. Metropolitan Areas - Estimated Capital Expenditures
          2011 U.S. Metropolitan Areas - Estimated Other Expenses
          2012 U.S. Metropolitan Areas - Estimated Cost of Materials
          2012 U.S. Metropolitan Areas - Estimated Capital Expenditures
          2012 U.S. Metropolitan Areas - Estimated Other Expenses
          Definitions and Terms




© 2011 Barnes Reports: U.S. Offices of CPAs Industry-Capital and Expenses   1
             Offices of Certified Public Accountants
                         (NAICS 541211)

                                                    USERS' GUIDE
The Barnes Reports are the leading publications on U.S. industries and estimates and forecasts
on sales and employment demographics. As a way of making the most of this information, we have
included a few suggestions and tips to aid you in processing and using this information.

Managers, planners, and market researchers use this information for a variety of activities:
   • Sizing markets and segments – You can estimate the size of the regional markets you sell in
              and your company’s market penetration into that market. You can do the same with the market
              segments in which you participate.
   • Sales territory potential – You can estimate your market penetration and also the market potential
              in any regional area or market segment.
   • Sales forecasting – With the estimates on the size of the industry, market researchers supporting
              a sales force can then estimate and forecast the future size of the industry.
   • Advertising strategies – You can use this information for forecasting and estimating sales potential
              and target advertising campaigns.
   • Competitive analysis – You will use the information to locate your possible competitors (if it is
              not already known), to estimate their size, growth and strengths and weaknesses and to see what
              market segments in which they participate.

We recognize that many managers today are asked to provide detailed analysis of their markets,
sales territories, distribution channels, and product placements. We have organized these reports in a
logical format making your market analysis and research tasks easy to accomplish.




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     © 2011 Barnes Reports: U.S. Offices of CPAs Industry-Capital and Expenses                                  2
          Offices of Certified Public Accountants
                      (NAICS 541211)

Industry Definition and Related Industries

NAICS 541211: Offices of Certified Public Accountants This U.S.
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.

Related Industries
          Tax Preparation Services
          Payroll Services
          Law Offices
          Architectural Services

U.S. Census Categories
NAICS 541211 – Offices of Certified Public Accountants is:
71% comparable to SIC 8721 – Offices of Certified Public Accountants

Sub-Industries
Accounting, auditing, and bookkeeping
Auditing services
Certified public accountant
Accounting services, except auditing
Calculating and statistical service
Payroll accounting service
Billing and bookkeeping service




   © 2011 Barnes Reports: U.S. Offices of CPAs Industry-Capital and Expenses     3
                 Offices of Certified Public Accountants
                             (NAICS 541211)


Industry Establishments, Sales & Employment Trends

                                                            Year                                  Percent Chg. Year-to-Year
                                   2008        2009         2010        2011         2012        08-09 09-10 10-11 11-12
Establishments                       57,337       56,664      57,392       57,243       59,012       -1.2%         1.3%       -0.3%           3.1%
Sales ($Millions)                    49,827       48,307      51,263       52,902       56,944       -3.1%         6.1%        3.2%           7.6%
Employment                          520,993     515,032      521,579      520,142     536,448        -1.1%         1.3%       -0.3%           3.1%




Industry Ratios

                                     Year                      Percent Chg. Year-to-Year
(Industry Averages) 2008 2009 2010 2011 2012 08-09 09-10 10-11 11-12
Sales ($M)/Estab.      0.87    0.85     0.89     0.92     0.96  -1.9%   4.8%   3.5%   4.4%
Sales ($)/Emp.       95,639  93,793   98,285  101,708  106,150  -1.9%   4.8%   3.5%   4.4%
Emps. per Estab.         9.1     9.1      9.1      9.1     9.1   0.0%   0.0%   0.0%   0.0%




2010 Establishments, Firms & Payroll

                                                 Employee Size of Firm or Establishment
                  2010                          1-4         5-9         10-19        20-99 100-499 500+                             Total
                                               Emps.       Emps.        Emps.        Emps. Emps. Emps.
Firms                                             37,330      10,300        4,391        2,089         244          119             54,473
Establishments                                    37,315      11,164        5,030        2,810         394           50             57,393
Payroll ($Millions)                                2,630        2,790       2,992        5,031        2,563      10,316             26,322
HR Benefits ($M)                                   488.5        518.2       555.7        934.5        476.0     1,916.1             4,888.9
Health Insurance ($M)                              215.5        228.6       245.1        412.3        210.0       845.3             2,156.8
Pension Plans ($M)                                  69.2         73.4         78.7       132.4         67.4       271.4             692.6
Contribution Plans ($M)                             35.6         37.7         40.5        68.1         34.7       139.5             356.0
Other HR Benefits ($M)                             301.8        320.1       343.3        577.3        294.1     1,183.7             3,020.3




* Firms (total company) are represented by employee size of firm.
 Establishments (individual locations) are represented by employee size of establishments.
 "Total establishments" do not include "unknown employees" so will not match "total establishments" in other parts of the report.




      © 2011 Barnes Reports: U.S. Offices of CPAs Industry-Capital and Expenses                                                                      4
          Offices of Certified Public Accountants
                      (NAICS 541211)


2010 Industry Cost of Materials

                                      Employee Size of Establishment
           2010                 1-4         5-9       10-19      20-99 100-499 500+           Total
                               Emps.       Emps.      Emps.      Emps. Emps. Emps.
Cost of Materials ($M)           1,815.8    1,086.5    1,223.8    1,865.6   1,130.9   683.7   7,806.3
Materials Used ($M)                876.2     524.3      590.5      900.2     545.7    329.9   3,766.7
Commission Expense ($M)             23.9      14.3       16.1       24.5      14.9      9.0   102.7
Contract Work ($M)                 725.8     434.3      489.2      745.7     452.1    273.3   3,120.4
Cost of Fuels ($M)                 126.6      75.8       85.3      130.1      78.9     47.7   544.3
Electricity ($M)                    63.3      37.9       42.7       65.0      39.4     23.8   272.2




2010 Industry Rentals

                                      Employee Size of Establishment
           2010                 1-4         5-9       10-19      20-99 100-499 500+           Total
                               Emps.       Emps.      Emps.      Emps. Emps. Emps.
Total Rentals ($M)                 149.5      89.5      100.8      153.6      93.1     56.3   642.9
Building Rentals ($M)              142.3      85.2       95.9      146.2      88.7     53.6   611.9
Machinery Rentals ($M)               7.2        4.3        4.8        7.4       4.5     2.7    30.9




   © 2011 Barnes Reports: U.S. Offices of CPAs Industry-Capital and Expenses                            5
          Offices of Certified Public Accountants
                      (NAICS 541211)


2010 Industry Capital Expenditures

                                      Employee Size of Establishment
           2010                 1-4         5-9       10-19      20-99 100-499 500+             Total
                               Emps.       Emps.      Emps.      Emps. Emps. Emps.
Capital Expenditure ($M)            79.5      47.6       53.6       81.7      49.5      29.9     341.7
Buildings/Structures ($M)           36.0      21.5       24.2       37.0      22.4      13.5     154.6
Machinery/Equip. ($M)               43.5      26.0       29.3       44.7      27.1      16.4     187.1
Autos/Trucks ($M)                    0.7        0.4        0.5        0.7       0.4       0.3     3.0
Computer Equip ($M)                  3.9        2.3        2.6        4.0       2.4       1.5     16.6
Other Machinery ($M)                39.0      23.3       26.3       40.0      24.3      14.7     167.5
Total Depreciation ($M)            613.7     367.2      413.6      630.5     382.2     231.0    2,638.2




2010 Industry Other Expenses

                                      Employee Size of Establishment
           2010                 1-4         5-9       10-19      20-99 100-499 500+             Total
                               Emps.       Emps.      Emps.      Emps. Emps. Emps.
Other Expenses ($M)              6,872.5    4,112.1    4,631.8    7,060.9   4,280.2   2,587.5   29,545.1
Expensed Equip. ($M)               214.2     128.2      144.4      220.1     133.4      80.7     921.1
Software ($M)                      189.9     113.6      128.0      195.1     118.3      71.5     816.5
Repair/Maintenance ($M)            172.5     103.2      116.3      177.3     107.5      65.0     741.8
Advertising Expenses ($M)          394.2     235.9      265.7      405.1     245.5     148.4    1,694.9
Taxes & Licenses ($M)              195.8     117.2      132.0      201.2     122.0      73.7     841.9
All Other Expenses ($M)          5,705.7    3,414.0    3,845.4    5,862.2   3,553.5   2,148.2   24,529.1




   © 2011 Barnes Reports: U.S. Offices of CPAs Industry-Capital and Expenses                               6
               Offices of Certified Public Accountants
                            (NAICS 541211)

                U.S. States – Estimated Cost of Materials ($Millions)
                                     Year: 2011
   Area Name           Materials Used   Commission    Contract Work   Cost of Fuels   Electricity    Total Cost of
                                         Expense                                                       Materials
U.S. Total                   4,071.1          111.0         3,372.5           588.3          294.2          8,437.0
Alabama                         52.6            1.4            43.5             7.6            3.8            108.9
Alaska                           7.1            0.2             5.9             1.0            0.5             14.6
Arizona                         63.7            1.7            52.8             9.2            4.6            132.0
Arkansas                        30.7            0.8            25.5             4.4            2.2             63.7
California                     502.1           13.7           415.9            72.6           36.3          1,040.6
Colorado                        76.8            2.1            63.6            11.1            5.6            159.2
Connecticut                     56.0            1.5            46.4             8.1            4.0            116.0
Delaware                         9.9            0.3             8.2             1.4            0.7             20.5

District of Columbia            26.5            0.7           22.0              3.8            1.9             54.9
Florida                        244.6            6.7          202.6             35.3           17.7            506.8
Georgia                        128.8            3.5          106.7             18.6            9.3            266.8
Hawaii                          18.5            0.5           15.3              2.7            1.3             38.3
Idaho                           20.6            0.6           17.1              3.0            1.5             42.7
Illinois                       205.7            5.6          170.4             29.7           14.9            426.3
Indiana                         67.9            1.9           56.3              9.8            4.9            140.7
Iowa                            44.9            1.2           37.2              6.5            3.2             93.1
Kansas                          38.8            1.1           32.1              5.6            2.8             80.3
Kentucky                        42.0            1.1           34.8              6.1            3.0             87.0
Louisiana                       54.1            1.5           44.8              7.8            3.9            112.1
Maine                 
				
DOCUMENT INFO
Description: The 2011 U.S. Offices of Certified Public Accountants Industry-Capital & Expenses Report, published annually by Barnes Reports, contains timely and accurage industry statistics, forecasts and demographics. The report features 2011 current and 2012 forecast estimates on the cost of materials, capital expenditures, inventories, rentals, and other expenses nationally and for all 50 U.S. States and up to 900 metro areas. Expenses categories include materials used, payroll, human resources benefits, health insurance, retirement/pension plans, advertising, taxes, depreciation, electricity, fuels, equipment, repair/maintenance, and software. Capital expenditures include building, machinery, vehicles, and computer equipment. The report also includes industry definition, a breakdown by establishments size and industry size estimates (establishments, sales and employment).
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