Census of

Service Industries

SC92-S-2

SUBJECT SERIES

Capital Expenditures,

Depreciable Assets,

and Operating Expenses

U.S. Department of Commerce

Economics and Statistics Administration

BUREAU OF THE CENSUS
Many persons participated in the various activities of the 1992 Assets and Expenditures Survey.

The overall planning and review of the census operations were performed by the staff of the Office

of the Assistant Director for Economic and Agriculture Censuses.

This report was prepared in the Agriculture and Financial Statistics Division. Bobby E. Russell,

Assistant Chief for Census Programs, Services Division, and Ruth A. Runyan, Assistant Chief for

Financial Statistics, Agriculture and Financial Statistics Division, were responsible for the overall

planning, management, and coordination of the assets and expenditures survey. Planning and

implementation were under the direction of Dennis L. Shoemaker, Economic Planning and

Coordination Division, and Eddie J. Salyers, Chief, Company Statistics Branch, Agriculture and

Financial Statistics Division. Forms design, processing and tabulation procedures, and text were

developed by Sheldon G. Ziman, assisted by Mary Burke Dollar, John P. Seabold, Edward A.

Cottrill, Amy Peregoy, Traci Gillespie-Brown and Tammy Anderson.

Shirin A. Ahmed and John Guest, Economic Planning and Coordination Division, provided

valuable assistance in coordinating the current survey interface. Sample design and statistical

methodogy were developed under the general direction of Howard Hogan, Assistance Chief for

Research and Methodology, Services Division. Estimation and variance methodology was under

the supervision of Patrick Cantwell, Chief, Program Research and Development Branch, assisted

by Timothy Braam.

Coordination of data collection efforts was under the direction of Judith N. Petty, Chief, Data

Preparation Division, assisted by Kenny Miller, Carlene Bottorff, and Michael Lutz.

The computer processing systems were developed and coordinated in the Economic Statistical

Methods and Programming Division, Charles P. Pautler, Jr., Chief. H. Ray Dennis, and Sarah W.

Baumgardner, Assistant Chiefs were responsible for design and implementation of the computer

systems. The computer programs were prepared under the supervision of Barry F. Sessamen and

Frank Bush, assisted by Laura A. Osborn, Ernesto Matos, Jr., Robert S. Jewett, Carol Blatt,

Clifton D. Exley, and Debbie Mullen.

The staff of the Administrative and Customer Services Division, Walter C. Odom, Chief,

performed planning, design, composition, editorial review, and printing planning and procurement

for publications and report forms. Margaret A. Smith provided publication coordination and editing.

Special acknowledgment is also due the many businesses whose cooperation has contributed

to the publication of these data.

If you have any questions concerning the statistics in this report, call 301-763-7596.

Acknowledgments
1992 CENSUS OF SERVICE INDUSTRIES

Publications of the 1992 Census of Service Industries containing data on service industries establishments in the United States

are described below. Publication order forms for specific reports

may be obtained from any Department of Commerce district office

or from Customer Services, Bureau of the Census, Washington,

DC 20233-1900. The first results were issued in press releases.

Final detailed statistics are issued in separate paperbound reports

and compact discs-read only memory (CD-ROM).

Final Reports

Geographic area series—52 reports

(SC92-A-1 to -52)

A separate paperbound report containing data for establishments with payroll is published for each State, the District of

Columbia, and the United States. For establishments of firms

subject to Federal income tax, each State report presents general

statistics on number of establishments, receipts, payroll, and

employment, by varied service classifications, for the State,

metropolitan areas (MA’s), counties, and places with 350 service

establishments or more, by kind of business. Greater kind-ofbusiness detail is shown for larger areas. In addition, for places

with 2,500 inhabitants or more and for all counties, statistics are

provided on number of establishments and receipts for 10 major

kind-of-business groups. For establishments of firms exempt from

Federal income tax, each State report presents statistics on

number of establishments, revenue, payroll, and employment by

varied service classifications, for the State and MA’s. Greater

kind-of-business detail is shown for larger areas.

The United States Summary report presents data for the

United States as a whole for establishments with payroll of firms

subject to Federal income tax, as well as those exempt from

Federal income tax, for detailed kind-of-business classifications.

Statistics on number of establishments and receipts/revenue are

also shown for States and MA’s by kind of business.

For each State, the District of Columbia, and the United States,

1992 data are provided on receipts/revenue and employees per

establishment and on receipts/revenue and payroll per employee.

Comparative statistics showing percent changes in receipts/expenses

and payroll between 1987 and 1992 also are shown.

Nonemployer statistics series—1 report

(SC92-N-1)

This report includes data by kind of business for all establishments, establishments with payroll, and establishments without

payroll for the United States and States. Also presented are

statistics for establishments without payroll including number of

establishments and receipts/revenue by varied service classifications for MA’s.

Similar data for counties and places with 2,500 inhabitants or

more are available on electronic media only.

Subject series—5 reports

(SC92-S-1 to -5)

The Establishment and Firm Size report (SC92-S-1) presents

data for establishments with payroll, based on size of establishment, size of company or firm, and legal form of organization.

Establishment statistics are presented by receipts/revenue size

and by employment size; statistics for firms, by receipts/revenue

size (including concentration by largest firms), by employment

size, and by number of establishments operated (single units and

multiunits). Statistics are presented by kind of business on the

number of establishments, receipts/revenue, payroll, and employment for the United States.

The Capital Expenditures, Depreciable Assets, and Operating

Expenses report (SC92-S-2) presents data for firms with payroll

for the United States by major kinds of business. Operating

expenses include annual payroll, supplemental labor costs, purchased services, etc. Receipts data also are provided.

Three other reports (Hotels, Motels, and Other Lodging Places

(SC92-S-3), Sources of Receipts or Revenue (SC92-S-4), and

Miscellaneous Subjects (SC92-S-5)) present data for the United

States as a whole and, where feasible, for States and MA’s.

Electronic Media

All data included in the printed reports are available on

compact discs-read only memory (CD-ROM). The CD-ROM’s

provide the same information found in the final reports as well as

additional information not published in the final reports, such as

ZIP Code statistics available from series SC92-Z, and nonemployer data for counties and places from series SC92-N. Electronic media products are available for users who wish to summarize, rearrange, or process large amounts of data. These

products, with corresponding technical documentation, are sold

by Customer Services, Bureau of the Census, Washington, DC

20233-1900.

OTHER ECONOMIC CENSUS REPORTS

Data on retail trade, wholesale trade, financial, insurance, real

estate, construction industries, manufactures, mineral industries,

transportation, communications, utilities, enterprise statistics, minorityowned business enterprises, and women-owned businesses also

are available from the 1992 Economic Census. A separate series

of reports covers the census of outlying areas—Puerto Rico,

Virgin Islands of the United States, Guam, and the Northern

Marianas. Separate announcements describing these reports are

available free of charge from Customer Services, Bureau of the

Census, Washington, DC 20233-1900.

Publication Program
Census of

Service Industries

SC92-S-2

SUBJECT SERIES

Capital Expenditures,

Depreciable Assets,

and Operating Expenses

Issued November 1996

U.S. Department of Commerce

Michael Kantor, Secretary

Economics and Statistics Administration

Everett M. Ehrlich, Under Secretary

for Economic Affairs

BUREAU OF THE CENSUS

Martha Farnsworth Riche, Director
AGRICULTURE AND FINANCIAL STATISTICS

DIVISION

Ewen M. Wilson, Chief

BUREAU OF THE CENSUS

Martha Farnsworth Riche, Director

Bryant Benton, Deputy Director

Paula J. Schneider, Principal Associate

Director for Programs

Frederick T. Knickerbocker, Associate

Director for Economic Programs

Thomas L. Mesenbourg, Assistant Director

for Economic Programs

ECONOMIC PLANNING AND COORDINATION

DIVISION

John P. Govoni, Chief

ECONOMICS

AND STATISTICS

ADMINISTRATION

Economics and Statistics

Administration

Everett M. Ehrlich, Under Secretary

for Economic Affairs

For sale by Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.
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.

The economic census furnishes an important part of the

framework for such composite measures as the gross

domestic product, input/output measures, production and

price indexes, and other statistical series that measure

short-term changes in economic conditions.

Policymaking agencies of the Federal Government use

the data, especially in monitoring economic activity and

providing assistance to business.

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 and 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.

AUTHORITY AND SCOPE

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 1992 Economic Census consists of the following eight

censuses:

x Census of Retail Trade

x Census of Wholesale Trade

x Census of Service Industries

x Census of Financial, Insurance, and Real Estate

Industries

x Census of Transportation, Communications, and Utilities

x Census of Manufactures

x Census of Mineral Industries

x Census of Construction Industries

Special programs also cover enterprise statistics and

minority-owned and women-owned businesses. (The 1992

Census of Agriculture and 1992 Census of Governments

are conducted separately.) The next economic census is

scheduled to be taken in 1998 covering the year 1997.

AVAILABILITY OF THE DATA

The results of the economic census are available in

printed reports for sale by the U.S. Government Printing

Office and on compact discs for sale by the Census

Bureau. Order forms for all types of products are available

on request from Customer Services, Bureau of the Census,

Washington, DC 20233-1900. A more complete description

of publications being issued from this census is on the

inside back cover of this document.

Census facts are also widely disseminated by trade

associations, business journals, and newspapers. Volumes

containing census statistics are available in most major

public and college libraries. Finally, State data centers in

every State as well as business and industry data centers

in many States also supply economic census statistics.

WHAT’S NEW IN 1992

The 1992 Economic Census covers more of the economy

than any previous census. New for 1992 are data on

communications, utilities, financial, insurance, and real

estate, as well as coverage of more transportation industries. The economic, agriculture, and governments censuses now collectively cover nearly 98 percent of all

economic activity.

Among other changes, new 1992 definitions affect the

boundaries of about a third of all metropolitan areas. Also,

the Survey of Women-Owned Businesses has now been

expanded to include all corporations.

HISTORICAL INFORMATION

The economic census has been taken as an integrated

program at 5-year intervals since 1967 and before that for

1963, 1958, and 1954. Prior to that time, the individual

subcomponents 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

SERVICE INDUSTRIES—SUBJECT SERIES INTRODUCTION III
activities was expanded for 1840 and subsequent censuses to include mining and some commercial activities. In

1902, Congress established a permanent Census Bureau

and directed that a census of manufactures be taken every

5 years. The 1905 Manufactures Census was the first time

a census was taken apart from the regular every-10-year

population census.

The first census of business was taken in 1930, covering

1929. Initially it covered retail and wholesale trade and

construction industries, but it was broadened in 1933 to

include some of the service trades.

The 1954 Economic Census was the first census to be

fully integrated—providing comparable census data across

economic sectors, 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 questionnaires.

The Enterprise Statistics Program, which publishes combined data from the economic census, was made possible

with the implementation of the integrated census program

in 1954.

The range of industries covered in the economic censuses has continued to expand. The census of construction

industries began on a regular basis in 1967, and the scope

of service industries was broadened in 1967, 1977, and

1987. The census of transportation began in 1963 as a set

of surveys covering travel, transportation of commodities,

and trucks, but expanded in 1987 to cover business

establishments in several transportation industries. For

1992, these statistics are incorporated into a broadened

census of transportation, communications, and utilities.

Also new for 1992 is the census of financial, insurance, and

real estate industries. This is part of a gradual expansion in

coverage of industries previously subjected to government

regulation.

The Survey of Minority-Owned Business Enterprises

was first conducted as a special project in 1969 and was

incorporated into the economic census in 1972 along with

the Survey of Women-Owned Businesses.

An economic census has also been taken in Puerto Rico

since 1909, in the Virgin Islands of the United States and

Guam since 1958, and in the Commonwealth of the

Northern Mariana Islands since 1982.

Statistical reports from the 1987 and earlier censuses

provide historical figures for the study of long-term time

series and are available in some large libraries. All of the

census data published since 1967 are still available for sale

on microfiche from the Census Bureau.

AVAILABILITY OF MORE FREQUENT ECONOMIC

DATA

While the census provides complete enumerations every

5 years, there are many needs for more frequent data as

well. The Census Bureau conducts a number of monthly,

quarterly, and annual surveys, with the results appearing in

publication series such as Current Business Reports (retail

and wholesale trade and service industries), the Annual

Survey of Manufactures, Current Industrial Reports, and

the Quarterly Financial Report. Most of these surveys,

while providing more frequent observations, yield less

kind-of-business and geographic detail than the census.

The County Business Patterns program offers annual

statistics on the number of establishments, employment,

and payroll classified by industry within each county.

SOURCES FOR MORE INFORMATION

More information about the scope, coverage, classification system, data items, and publications for each of the

economic censuses and related surveys is published in the

Guide to the 1992 Economic Census and Related Statistics. More information on the methodology, procedures,

and history of the census will be published in the History of

the 1992 Economic Census. Contact Customer Services

for information on availability.

IV INTRODUCTION SERVICE INDUSTRIES—SUBJECT SERIES
Assets and Expenditures Survey

GENERAL

This report, which was prepared in conjunction with the

1992 Census of Service Industries, provides data on

selected characteristics of service industry firms, including

capital expenditures, depreciable assets, and operating

expenses.

Data in this report are based on information collected

from a probability sample of service firms used to produce

annual national estimates of receipts and revenue published in the Service Annual Survey report. A description of

the survey methodology, estimating procedures, and concepts is presented in appendix A.

The 1992 statistics are summarized by kind-of-business

classifications based on the Standard Industrial Classification Manual: 19871 (SIC). This report covers a majority of

service industries in the Nation. A description of each kind

of business represented by data shown in this report is

included in appendix A.

DOLLAR VALUES

All dollar values presented in this report are expressed

in current dollars; i.e., 1992 data are expressed in 1992

dollars.

SPECIAL TABULATIONS AND UNPUBLISHED

DATA

Special tabulations of data collected in the 1992 Assets

and Expenditures Survey may be obtained, depending on

availability of time and personnel, on computer disk or in

tabular form. The data will be in summary form and subject

to the same rules prohibiting disclosure of confidential

information (including name, address, kind of business, or

other data for individual business establishments or companies) as are the regular publications.

Special tabulations are prepared on a cost basis. A

request for a cost estimate, as well as exact specifications

on the type and format of the data to be provided, should

be directed to the Chief, Agriculture and Financial Statistics

Division, Bureau of the Census, Washington, DC 20233.

To discuss a special tabulation before submitting specifications, call 301-763-7596.

Some estimates have not been published in this report

because their sampling variability or imputation is so high

as to make them potentially misleading. Some unpublished

data can be derived directly by subtracting appropriate

published data from their respective totals. However, the

figures obtained by such subtraction would be subject to

high sampling variability described above for unpublished

kinds of business, and their use would be subject to the

same hazards. Unpublished data may be obtained upon

request from the Chief, Agriculture and Financial Statistics

Division, Bureau of the Census, Washington, DC 20233.

ABBREVIATIONS AND SYMBOLS

The following abbreviations and symbols are used in this

publication:

* Measure of sampling variability not shown

since estimated data not published.

– Represents zero.

(M) Less than $500,000.

(NA) Not available.

(S) Withheld because estimates did not meet publication standards on the basis of either response

rate, associated relative standard error, or

consistency review.

(V) Less than .05 percent.

(X) Not applicable.

n.e.c. Not elsewhere classified.

pt. Part.

SIC Standard Industrial Classification.

1

Standard Industrial Classification Manual: 1987. For sale by Superindent of Documents, U.S. Government Printing Office, Washington, DC

20402. Stock No. 041-001-00314-2.

SERVICE INDUSTRIES—SUBJECT SERIES ASSETS AND EXPENDITURES SURVEY V
Users’ Guide for Locating Statistics in This Report

by Table Number

Information shown in tables

Table

1 2 3 4 5 6 7 8 9 10 11

Receipts/Revenue ...................... X X X X

Acquisition value of depreciable assets

at end of 1992 ........................ X X X X X

Buildings and structures............... X X

Machinery and equipment ............. X X

Acquisition value of depreciable assets

at end of 1986 ....................... X X X X

Buildings and structures............... X X

Machinery and equipment ............. X X

Deductions from depreciable assets ...... X

Capital expenditures (other than land) .... X X X X X

Used capital expenditures ............. X X

New capital expenditures.............. X X

New buildings and structures .......... X

New highway vehicles ................ X

New computer hardware and data

processing equipment ............... X

All other capital expenditures .......... X

Annual payroll ......................... X X X X

Employer cost for fringe benefits ......... X X X

Legally required expenditures .......... X X

Voluntary expenditures................ X X

Taxes and license fees.................. X

Depreciation charges ................... X X

Buildings and structures............... X

Machinery and equipment ............. X

Lease and rental payments.............. X X

Buildings and structures............... X

Machinery and equipment ............. X

Purchased electricity.................... X X

Purchased fuels........................ X X

Miscellaneous utilities ................... X X

Communication services ................ X

Office supplies ......................... X

Advertising services .................... X

Data processing........................ X

Repairs ............................... X X

Buildings and structures............... X

Machinery and equipment ............. X

Other operating expenses ............... X

Total operating expenses................ X X X X X

Estimated relative standard errors ........ X

VI USERS’ GUIDE SERVICE INDUSTRIES—SUBJECT SERIES
Users’ Guide for Locating Statistics in the

1992 Census of Service Industries Reports

Report and geographic area

Information shown in reports by kind of business or industry category

Number

of

establishmentsReceipts/

Revenue

($1,000)

Payroll

($1,000)

Number

of

employeesSelected

ratios

Receipts/

revenue

lines

Receipts

size and

employment

size of

establishments

and

firms

Concentration

ratios of

largest

firms

Single

units

and

multiunits

Legal

form of

organizationSelected

topics

GEOGRAPHIC AREA

SERIES

United States ................. X XXXX

State......................... X XXXX

CMSA, PMSA, MSA ........... X X X X

County ....................... X X X X

Place ........................ X X X X

NONEMPLOYER STATISTICS

SERIES

United States ................. X X

State......................... X X

CMSA, PMSA, MSA ........... X X

County ....................... X X

Place ........................ X X

ESTABLISHMENT AND FIRM

SIZE (INCLUDING LEGAL

FORM OF ORGANIZATION)

United States ................. X X X X XXXX

CAPITAL EXPENDITURES,

DEPRECIABLE ASSETS,

AND OPERATING

EXPENSES

United States ................. X X X

RECEIPTS/REVENUE LINES

United States ................. X X X

State......................... X X X

CMSA, PMSA, MSA ........... X X X

HOTELS, MOTELS, AND

OTHER LODGING PLACES

United States ................. X X X X X X

State......................... X X X X X X

CMSA, PMSA, MSA ........... X X X X

SERVICE INDUSTRIES—SUBJECT SERIES USERS’ GUIDE VII
Report and geographic area

Information shown in reports by kind of business or industry category

Number

of

establishmentsReceipts/

Revenue

($1,000)

Payroll

($1,000)

Number

of

employeesSelected

ratios

Receipts/

revenue

lines

Receipts

size and

employment

size of

establishments

and

firms

Concentration

ratios of

largest

firms

Single

units

and

multiunits

Legal

form of

organizationSelected

topics

ZIP CODES

United States ................. X X X X

States........................ X X X X

MISCELLANEOUS SUBJECTS

United States ................. X X X X X

State......................... X X X

CMSA, PMSA, MSA ........... X X X

VIII USERS’ GUIDE SERVICE INDUSTRIES—SUBJECT SERIES
TIPS PS [APS_PPGB,MA_SMITH] 11/27/96 11:18:34 MCVX09 TLP:GNP.TOC;19 11/27/96 11:18:11 DATA:NONE PSC:TIPS_11182372_01.PSC PAGE: 1

TSF:TIPS92~11182372.DAT;1 11/27/96 11:18:25 UTF:TIPS93~11182372.DAT;1 11/27/96 11:18:25 META:TIPS96~11182372.DAT;1 11/27/96 11:18:32

Contents

Capital Expenditures, Depreciable Assets, and

Operating Expenses

[Page numbers listed here omit the prefix that

appears as part of the number of each page]

Page

Introduction to the Economic Census III ...............................................

Assets and Expenditures Survey V ...................................................

Users’ Guide for Locating Statistics in This Report by Table Number VI ...................

Users’ Guide for Locating Statistics in the 1992 Census of Service Industries Reports VII ....

Summary of Findings............................................................. 2

FIGURES

1. Distribution of Capital Expenditures of Selected Service Industries: 1992 4 ..........

2. Distribution of Capital Expenditures and Receipts and Revenue for Selected

Industries: 1992

4

...........................................................

3. Fringe Benefits as Percent of Annual Payroll: 1992 5 .............................

TABLES

1. General Statistics: 1992 7 ..................................................... 2. Capital Expenditures and Acquisition Value of Depreciable Assets by Kind of

Business: 1992

8 ............................................................ 3. Detailed Capital Expenditures by Kind of Business: 1992 10 ........................ 4. Detailed Acquisition Value of Depreciable Assets, Depreciation Charges, and Lease

and Rental Payments by Kind of Business: 1992 11 ............................... 5. Receipts or Revenue, Annual Payroll, and Employer Costs for Fringe Benefits by

Kind of Business: 1992 13 ..................................................... 6. Annual Payroll and Employer Costs for Fringe Benefits by Legal Form of

Organization and Kind of Business: 1992 15 ..................................... 7. Operating Expenses by Type and Kind of Business: 1992 16 ....................... 8. Detailed Purchased Utilities by Kind of Business: 1992 22 .......................... 9. Detailed Repair Services by Kind of Business: 1992 23 ............................. 10. Acquisition Value of Depreciable Assets, Capital Expenditures, Receipts or

Revenue, and Total Operating Expenses of Corporations by Kind of Business:

1992 ..................................................................... 25

11. Estimated Relative Standard Errors by Kind of Business: 1992 26 ...................

APPENDIXES

A. General Explanation A–1 ........................................................

B. Sample Report Form B–1 ........................................................

C. Changes in Service Industries Kind~of~Business Classifications for 1992 C–1 ...........

Publication Program Inside back cover ...................................................

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–1
Summary of Findings

Data presented in this report on taxable receipts and

tax-exempt revenue in 1992 amounted to $59.6 billion for

personal services; $309.4 billion for business services;

$78.5 billion for automotive repair, services, and garages;

$623.5 for health services; and $102.3 billion for legal

services. Comparisons to 1987 receipts/revenue data for

individual kinds of business can be made using the Census

of Service Industries, Nonemployer Statistics reports for

the 2 years. Data presented on capital expenditures,

depreciable assets, and operating expenses for service

industries are summarized below. Note that some data

presented in this report are not directly comparable to

those in the 1987 report due to their inclusion of nonemployer businesses and changes to kind-of-business classifications.

CAPITAL EXPENDITURES

Capital expenditures for depreciable assets for personal

services, business services, automotive repair services

and garages, health services and legal services amounted

to $2.3, $18.1, $21.1, $31.3, and $1.8 billion, respectively.

Expenditures for new facilities, structures, and equipment for these kinds of business amounted to $2.0, $16.8,

$20.8, $29.7, and $1.6 billion, respectively. These amounts

accounted for 85.9, 92.6, 98.7, 94.9, and 89.9 percent of

total capital expenditures, respectively.

The kinds of business reporting the largest capital

expenditures in 1992 included hospitals, with $22.0 billion

and automotive rental and leasing, without drivers, $19.5

billion.

DEPRECIABLE ASSETS

The gross (acquisition) value of depreciable assets at

the end of 1991 for personal services, business services,

automotive repair services and garages, health services,

and legal services amounted to $21.7, $90.6, $42.0, $306.7,

and $16.9 billion, respectively. After adding capital expenditures and deducting assets sold, retired, scrapped, and

destroyed, the year 1992 ended with the gross value of

depreciable assets for these kinds of business amounting

to $23.5, $101.4, $43.9, $332.8, and $18.1 billion, respectively. These amounts represented percent annual increases

of 8.3, 11.9, 4.6, 8.5, and 7.0, respectively.

The kinds of business representing the highest values of

depreciable assets at the end of 1992 were hospitals, with

$236.8 billion; and hotels, motels, and tourist courts, with

$101.8 billion.

OPERATING EXPENSES

Operating expenses in 1992 for personal services,

business services, automotive repair services and garages,

health services, and legal services amounted to $43.5,

$243.6, $50.6, $527.9, and $72.4 billion, respectively.

These amounts represented 73.0, 78.7, 64.4, 84.7, and

70.8 percent of total receipts and revenue, respectively.

The following summarizes the findings for specific types of

operating expenses.

Supplemental labor costs (employer cost for fringe

benefits). Supplemental labor costs in 1992 for personal

services, business services, automotive repair services

and garages, health services, and legal services amounted

to $2.8, $22.0, $3.3, $50.6, and $6.2 billion, respectively.

Legally required supplemental labor costs for these kinds

of business, such as employers’ social security contributions, unemployment tax, workers’ compensation insurance, and State disability insurance programs, amounted

to $1.9, $13.7, $2.2, $23.6, and $6.1 billion, respectively.

Depreciation charges. Depreciation and amortization charges

against depreciable assets in 1992 for personal services,

business services, automotive repair services and garages,

health services, and legal services amounted to $2.1,

$11.5, $5.4, $20.4, and $1.7 billion, respectively.

Lease and rental payments. Lease and rental payments

in 1992 for personal services, business services, automotive repair services, and garages, health services, and

legal services amounted to $4.4, $12.6, $5.8, $17.7, and

$7.4 billion, respectively. These payments represented

10.2, 5.2, 11.5, 3.4, and 10.3 percent of total operating

expenses, respectively. Payments for office space, buildings, and other structures amounted to $4.1, $8.8, $4.5,

$13.3, and $6.9 billion, respectively.

Communication and utility expenses. Communication

services purchased in 1992 for personal services, business

services, automotive repair services and garages, health

services, and legal services represented 1.8, 1.9, 1.4, 0.9,

2–2 SUMMARY OF FINDINGS SERVICE INDUSTRIES—SUBJECT SERIES
and 1.9 percent of total operating expenses, respectively.

Total purchased utilities in 1992 for these kinds of business

represented 4.6, 0.7, 2.4, 1.4, and 0.4 percent of total

operating expenses, respectively. Note that these data

represent only utilities which were purchased by firms in

1992, and exclude those utility costs which were part of

normal lease and rental payments or franchise fees.

SERVICE INDUSTRIES—SUBJECT SERIES SUMMARY OF FINDINGS 2–3
Note: Data are subject to sampling variability.

Source: U.S. Bureau of the Census, 1992 Assets and Expenditures Survey.

Figure 1.

Distribution of Capital Expenditures of Selected Service Industries: 1992

Used

(15%)

New structures

(49%)

Other new

equipment

(33%)

New vehicles

(1%)

New computer

equipment

(2%)

Used

(8%)

Other new

equipment

(30%)

New structures

(7%)

New vehicles

(19%)

New computer

equipment

(36%)

Figure 2.

Distribution of Capital Expenditures and Receipts and Revenue for Selected Service Industries: 1992

Personal services

(SIC 72)

Business services

(SIC 73)

Miscellaneous repair

services (SIC 76)

Motion pictures

(SIC 78)

Amusements, recreation

services (SIC 79)

Legal services

(SIC 81)

20 16 12 8 4 0 0 300 350 400 50 100 150 200 250

Dollar amounts are in billions

Capital Expenditures Receipts/Revenue

2-4 ASSETS AND EXPENDITURES SERVICE INDUSTRIES—SUBJECT SERIES

Used

(5%)

Other new equipment

(40%)

New structures

(44%)

New vehicles

(2%) New computer equipment

(9%)

Hotels and lodging (SIC 70) Business services (SIC 73)

Health services (SIC 80)

Source: U.S. Bureau of the Census, 1992 Assets and Expenditures Survey.
Figure 3.

Fringe Benefits as Percent of Annual Payroll: 1992

(Percent)

SERVICE INDUSTRIES—SUBJECT SERIES ASSETS AND EXPENDITURES 2-5

Personal services (SIC 72)

Business services (SIC 73)

Automotive repairs, services,

and garages (SIC 75)

Miscellaneous repair

services (SIC 76)

Motion pictures (SIC 78)

Amusements and recreation

services (SIC 79)

Health services (SIC 80)

Legal services (SIC 81)

Note: Data are subject to sampling variability. Data are based on the 1987

Standard Industrial Classification.

Source: U.S. Bureau of the Census, 1992 Assets and Expenditures Survey.

Legally required benefits

Voluntary benefits

Hotels, rooming houses, camps,

and other lodging places (SIC 70) 14.7 11.7 26.4

10.3 4.6 14.9

10.4 6.4 16.8

12.0 6.0 18.0

11.6 9.4 21.0

7.1 5.1 12.2

10.5 7.0 17.5

8.9 10.2 19.1

6.9 8.3 15.2
Table 1. General Statistics: 1992

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assets

Receipts or

revenue1 Operating expenses Annual payroll2 End of 1992 End of 1991

Capital expenditures

(other than land)

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailering parks, and

organization and lodging houses 71 .............. 846 57 852 19 674 106 184 100 958 6 313

701 Hotels, motels, tourist courts 68 ................... 508 55 151 18 868 101 846 96 791 6 109 702, 3, 4 Rooming and boarding houses; camps and

trailering parks; organization and lodging

houses, on membership basis 3 ................ 338 2 701 806 4 338 4 166 205

72 Personal services 59 ............................. 597 43 482 18 843 23 540 21 740 2 308

721 Laundry, cleaning, and garment services 18 ........ 805 14 121 5 908 9 461 8 799 888 722 Photographic studios, portrait 4 .................. 280 3 083 1 318 1 612 1 395 (S)

723 Beauty shops 14 ................................ 436 10 980 5 335 3 759 (S) 264

724 Barber shops 1 ................................ 515 (S) 367 347 (S) 9

725 Shoe repair shops and shoe shine parlors 1 ....... 810 1 144 512 484 482 (S) 726 Funeral service and crematories 7 ............... 588 4 922 2 109 5 000 4 622 465 729 Miscellaneous personal services 11 ............... 163 8 326 3 295 2 876 2 557 392

73 Business services 309 ............................ 439 243 594 130 382 101 368 90 565 18 098

731 Advertising 22 .................................. 672 17 400 8 628 8 671 8 106 655

7311 Advertising agencies 15 ....................... 956 12 420 6 692 3 204 3 052 308

7312, 3, 9 Other advertising 6 ........................... 716 4 979 1 937 5 466 5 054 346

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and

collection agencies 6 .......................... 377 5 273 2 492 1 165 1 166 133

733 Mailing, reproduction, commercial art and

photography, and stenographic services 20 ....... 990 14 508 6 708 5 716 5 126 797

7331 Direct mail advertising services 6 .............. 805 4 182 2 055 1 538 1 400 190

7336 Commercial art and graphic design 6 ........... 168 4 168 1 963 1 484 1 340 222

7334, 5, 8 Other reproduction, photography, and

stenographic services 8 ...................... 017 6 159 2 690 2 693 2 386 (S)

734 Services to dwellings and other buildings 23 ........ 586 19 067 11 487 4 186 3 749 525

735 Miscellaneous equipment rental and leasing 22 ..... 782 15 661 5 988 27 242 23 474 6 189

736 Personnel supply services 38 ..................... 710 34 882 26 273 1 427 1 288 224 7361 Employment agencies 4 ...................... 981 4 044 2 877 291 286 35 7363 Help supply services 33 ........................ 729 30 838 23 396 1 136 1 002 189

737 Computer and data processing services 104 ......... 651 84 676 41 979 33 996 30 361 6 270 7371 Computer programming services 24 ............. 973 21 940 12 272 5 772 5 133 954 7372 Prepackaged software 21 ...................... 236 17 477 8 649 5 614 4 445 1 419 7373 Computer integrated systems design 15 ......... 177 9 607 4 548 3 831 3 368 737 7374 Computer processing and data preparation and

processing services 20 ....................... 447 18 340 7 970 10 406 9 480 1 610 7375, 6, 7,

8, 9

Other computer related services 22 ............. 818 17 312 8 539 8 374 7 935 1 551

738 Miscellaneous business services 69 ............... 671 52 128 26 828 18 966 17 295 (S)

75 Automotive repair, services, and garages 78 ....... 511 50 577 18 561 43 898 41 962 21 112

751 Automotive rental and leasing, without drivers 20 ... 906 15 349 3 538 26 089 25 310 19 516

752 Automobile parking 3 ........................... 744 3 148 1 120 (S) (S) 64

753 Automotive repair shops 46 ...................... 200 26 622 11 490 12 853 11 832 1 325

754 Automotive services, except repair 7 ............. 661 5 458 2 413 3 854 3 742 207

76 Miscellaneous repair services 35 ................. 238 21 742 10 757 (S) (S) 997

762 Electrical repair shops 11 ........................ 876 7 664 3 952 2 678 2 508 282 763, 4 Other repair services 1 ......................... 989 1 318 605 427 400 (S)

769 Miscellaneous repair shops 21 .................... 373 12 760 6 200 (S) (S) 682

78 Motion pictures 45 ............................... 662 26 210 8 888 17 725 15 567 2 858

781, 2 Motion picture production, distribution, and allied services 34 .................................... 288 19 157 6 915 9 323 8 018 1 527 783 Motion picture theaters 5 ....................... 879 3 556 940 5 006 4 670 426 784 Video tape rental 5 ............................. 495 3 497 1 032 3 395 2 878 906

79 Amusement and recreation services 66 ........... 692 52 605 20 631 58 883 55 201 4 544

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 16 .................. 658 12 264 5 467 6 376 6 119 354

793 Bowling centers 2 .............................. 915 2 240 851 3 791 3 636 196

794 Commercial sports services 9 ................... 010 7 510 3 218 4 455 4 335 (S)

799 Miscellaneous amusement and recreation

services 38 .................................... 109 30 591 11 095 44 261 41 110 3 759

80 Health services3 4 ............................. 623 482 527 901 264 923 332 813 306 665 31 309

801 Offices of physicians3......................... 157 977 133 827 76 632 31 256 28 713 3 331

802 Offices of dentists3 ........................... 35 597 27 199 13 317 10 473 9 720 902

803 Offices of osteopathic physicians3 .............. 3 638 2 905 1 674 896 849 (S)

804 Offices of other health practitioners3 ............ 18 926 13 967 6 869 4 825 4 288 653

805 Nursing and personal care facilities3 ............ (S) (S) (S) (S) (S) (S)

806 Hospitals3 4 ................................. 310 819 266 091 123 468 236 798 218 089 21 978

807 Medical and dental laboratories3 ............... 14 459 12 291 5 331 4 504 4 026 662

808 Home health care services3 ................... 16 128 13 341 7 699 2 060 1 697 446

809 Health and allied services, n.e.c.3 .............. 16 727 13 639 6 473 5 952 5 137 (S)

81 Legal services3 ............................... 102 275 72 366 40 564 18 114 16 935 1 785

823 Libraries3..................................... 557 508 245 541 518 26

824 Correspondence schools and vocational

schools3 .................................... 4 442 3 613 1 745 1 926 1 808 206

83 Social services3............................... 67 022 55 289 26 173 28 640 26 744 2 877

832, 839 Individual and family social services, n.e.c.3 ..... 35 980 27 346 11 911 10 083 9 444 (S)

833, 5, 6 Job training, vocational rehabilitation, child day

care, and residential care3.................... 31 042 27 943 14 262 18 557 17 300 1 520

See footnotes at end of table.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–7
Table 1. General Statistics: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assets

Receipts or

revenue1 Operating expenses Annual payroll2 End of 1992 End of 1991

Capital expenditures

(other than land)

84 Museums, art galleries, and botanical and

zoological gardens3 .......................... 3 391 2 900 1 253 5 115 4 535 (S)

86 pt. Membership organizations3 5 .................. 36 256 29 355 11 244 21 136 19 572 1 727

871 Engineering, architectural, and surveying

services 83 ..................................... 033 61 683 33 139 16 258 14 923 2 007

872 Accounting, auditing, and bookkeeping

services 37 ..................................... 191 29 019 16 210 7 799 7 223 899

873 Research, development, and testing services 35 ... 444 27 573 12 480 15 062 13 318 2 261

874 Management and public relation services 74 ....... 736 57 121 29 176 14 257 12 886 1 781

Note: Detail may not add to total because of rounding. See table 11 for estimated measures of sampling variability (coefficients of variation).

1Data represent receipts of taxable firms and revenue of tax~exempt organizations. See appendix A for a description. 2Payroll data are not the same as in other reports from the 1992 Census of Service Industries due to their sample basis and inclusion of auxiliaries.

3Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

4Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

5Data on total operating expenses may differ from those compiled in the 1992 Service Annual Survey since they were collected separately.

Table 2. Capital Expenditures and Acquisition Value of Depreciable Assets by Kind of

Business: 1992

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assets

End of 1992 End of 1991

Capital expenditures

(other than land)

Total

Buildings,

structures,

and related facilities

Machinery,

equipment,

and other Total

Buildings,

structures,

and related facilities

Machinery,

equipment,

and other Total New Used

Deductions from depreciable assets in 1992

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailering parks,

and organization and lodging houses 106 ...... 184 78 942 27 242 100 958 76 037 24 921 6 313 5 394 (S) 1 087

701 Hotels, motels, tourist courts 101 ............... 846 75 650 26 196 96 791 72 807 23 984 6 109 5 219 (S) (S)

702, 3, 4 Rooming and boarding houses; camps and

trailering parks; organization and lodging

houses, on membership basis 4 ............. 338 3 292 1 046 4 166 3 230 937 205 175 (S) 33

72 Personal services 23 .......................... 540 8 061 15 479 21 740 7 377 14 363 2 308 1 982 (S) 508

721 Laundry, cleaning, and garment services 9 .... 461 2 348 7 114 8 799 2 181 6 619 888 766 (S) 226

722 Photographic studios, portrait 1 .............. 612 508 1 104 1 395 376 1 019 (S) (S) (S) (S)

723 Beauty shops 3 ............................ 759 (S) (S) (S) (S) (S) 264 230 (S) (S)

724 Barber shops 347 ............................. (S) (S) (S) (S) (S) 9 9 (S) (S)

725 Shoe repair shops and shoe shine parlors 484 .... (S) (S) 482 (S) (S) (S) (S) (S) (S)

726 Funeral service and crematories 5 ............ 000 2 924 2 076 4 622 2 739 1 883 465 419 (S) 87

729 Miscellaneous personal services 2 ............ 876 651 2 224 2 557 582 1 975 392 328 (S) (S)

73 Business services 101 ......................... 368 13 851 87 517 90 565 12 377 78 188 18 098 16 760 1 337 7 447

731 Advertising 8 ............................... 671 (S) 7 128 8 106 (S) 6 580 655 640 (S) 231

7311 Advertising agencies 3 .................... 204 445 2 760 3 052 424 2 628 308 298 (S) 156

7312, 3, 9 Other advertising 5 ....................... 466 (S) 4 368 5 054 (S) 3 953 346 342 (S) 75

732 Consumer credit reporting agencies,

mercantile reporting agencies, and

adjustment and collection agencies 1 ........ 165 142 1 023 1 166 184 982 133 127 6 135

733 Mailing, reproduction, commercial art and

photography, and stenographic services 5 .... 716 732 4 984 5 126 697 4 430 797 708 (S) 207

7331 Direct mail advertising services 1 ........... 538 245 1 293 1 400 241 1 160 190 178 (S) (S)

7336 Commercial art and graphic design 1 ........ 484 128 1 356 1 340 (S) 1 236 222 203 (S) (S)

7334, 5, 8 Other reproduction, photography, and

stenographic services 2 .................. 693 (S) (S) 2 386 (S) (S) (S) (S) (S) (S)

734 Services to dwellings and other buildings 4 .... 186 (S) (S) 3 749 (S) (S) 525 499 26 87

735 Miscellaneous equipment rental and leasing 27 .. 242 2 025 25 217 23 474 1 729 21 745 6 189 5 659 530 2 432

736 Personnel supply services 1 ................. 427 225 1 202 1 288 198 1 090 224 223 (S) (S)

7361 Employment agencies 291 ................... (S) (S) 286 (S) (S) 35 34 (S) (S)

7363 Help supply services 1 .................... 136 201 935 1 002 179 823 189 189 (M) (S)

737 Computer and data processing services 33 ..... 996 5 891 28 105 30 361 4 998 25 363 6 270 5 705 565 2 635

7371 Computer programming services 5 ......... 772 (S) 4 883 5 133 (S) 4 312 954 915 (S) 314

7372 Prepackaged software 5 ................... 614 1 222 4 393 4 445 713 3 732 1 419 1 047 372 (S)

7373 Computer integrated systems design 3 ...... 831 495 3 335 3 368 452 2 916 737 711 26 (S)

7374 Computer processing and data preparation

and processing services 10 ................ 406 2 037 8 368 9 480 1 812 7 668 1 610 1 558 (S) 685

7375, 6, 7,

8, 9

Other computer related services 8 .......... 374 1 249 7 125 7 935 1 200 6 735 1 551 1 474 76 1 112

738 Miscellaneous business services 18 ............ 966 2 833 16 132 17 295 2 635 14 660 (S) (S) (S) (S)

75 Automotive repair, services, and garages 43 ... 898 9 411 34 487 41 962 9 117 32 845 21 112 20 840 (S) 19 175

751 Automotive rental and leasing, without

drivers 26 .................................. 089 2 016 24 073 25 310 2 265 23 045 19 516 19 444 (S) 18 737

752 Automobile parking (S) ....................... (S) 415 (S) (S) 410 64 (S) 11 (S)

753 Automotive repair shops 12 ................... 853 (S) 7 901 11 832 (S) 7 366 1 325 1 152 (S) 303

754 Automotive services, except repair 3 .......... 854 (S) (S) 3 742 (S) (S) 207 191 (S) (S)

See footnotes at end of table.

2–8nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 2. Capital Expenditures and Acquisition Value of Depreciable Assets by Kind of

Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assets

End of 1992 End of 1991

Capital expenditures

(other than land)

Total

Buildings,

structures,

and related facilities

Machinery,

equipment,

and other Total

Buildings,

structures,

and related facilities

Machinery,

equipment,

and other Total New Used

Deductions from depreciable assets in 1992

76 Miscellaneous repair services (S) .............. 1 785 (S) (S) 1 629 (S) 997 859 (S) 376

762 Electrical repair shops 2 ..................... 678 470 2 208 2 508 (S) 2 084 282 267 (S) 112

763, 4 Other repair services 427 ...................... 124 (S) 400 114 (S) (S) (S) (S) (S)

769 Miscellaneous repair shops (S) ................ 1 191 (S) (S) 1 092 (S) 682 562 (S) 258

78 Motion pictures 17 ............................ 725 5 255 12 470 15 567 4 796 10 770 2 858 2 641 217 702

781, 2 Motion picture production, distribution, and

allied services 9 ........................... 323 2 614 6 710 8 018 2 401 5 617 1 527 1 470 56 221

783 Motion picture theaters 5 .................... 006 2 254 2 752 4 670 2 072 2 599 426 382 44 91

784 Video tape rental 3 ......................... 395 (S) (S) 2 878 323 2 555 906 789 (S) 389

79 Amusement and recreation services 58 ........ 883 33 743 25 140 55 201 31 964 23 237 4 544 4 165 379 862

791, 2 Dance studios, schools, and halls and

theatrical producers (except motion picture),

bands, orchestras, and entertainers 6 ........ 376 3 909 (S) 6 119 3 773 (S) 354 349 (S) 97

793 Bowling centers 3 .......................... 791 1 620 2 171 3 636 1 578 2 058 196 164 (S) (S)

794 Commercial sports services 4 ................ 455 3 155 1 300 4 335 3 065 1 270 (S) (S) 10 (S)

799 Miscellaneous amusement and recreation

services 44 ................................ 261 25 060 19 201 41 110 23 548 17 562 3 759 3 427 332 608

80 Health services1 2.......................... 332 813 188 760 144 054 306 665 175 702 130 963 31 309 29 707 1 602 5 171

801 Offices of physicians1 ..................... 31 256 11 180 20 077 28 713 10 384 18 329 3 331 3 099 (S) 788

802 Offices of dentists1 ........................ 10 473 2 946 7 527 9 720 2 665 7 055 902 791 (S) (S)

803 Offices of osteopathic physicians1........... 896 325 571 849 299 550 (S) (S) (S) (S)

804 Offices of other health practitioners1......... 4 825 1 388 3 437 4 288 1 143 3 144 653 577 (S) (S)

805 Nursing and personal care facilities1......... (S) (S) (S) (S) (S) (S) (S) (S) (S) (S)

806 Hospitals1 2 .............................. 236 798 139 625 97 173 218 089 129 696 88 393 21 978 21 261 717 3 271

807 Medical and dental laboratories1 ............ 4 504 931 3 573 4 026 858 3 168 662 551 (S) 192

808 Home health care services1 ................ 2 060 724 1 337 1 697 (S) 1 138 446 429 17 (S)

809 Health and allied services, n.e.c.1 ........... 5 952 2 501 3 451 5 137 2 222 2 914 (S) (S) (S) 223

81 Legal services1 ............................ 18 114 4 402 13 713 16 935 4 265 12 669 1 785 1 605 (S) 605

823 Libraries1 ................................. 541 370 (S) 518 358 (S) 26 26 (M) (S)

824 Correspondence schools and vocational schools1 ................................. 1 926 607 1 319 1 808 560 1 248 206 167 (S) 88

83 Social services1 ........................... 28 640 21 346 7 294 26 744 20 034 6 710 2 877 2 488 (S) (S)

832, 839 Individual and family social services, n.e.c.1 .. 10 083 7 059 3 024 9 444 6 569 2 876 (S) (S) (S) (S)

833, 5, 6 Job training, vocational rehabilitation, child

day care, and residential care1 ............ 18 557 14 287 4 269 17 300 13 465 3 835 1 520 1 288 232 263

84 Museums, art galleries, and botanical and

zoological gardens1....................... 5 115 4 237 878 4 535 3 715 819 (S) (S) (S) (S)

86 pt. Membership organizations1 ................ 21 136 14 279 6 856 19 572 13 391 6 181 1 727 (S) (S) 164

871 Engineering, architectural, and surveying services 16 .................................. 258 2 742 13 516 14 923 2 328 12 596 2 007 1 749 (S) 673

872 Accounting, auditing, and bookkeeping services 7 .................................. 799 1 759 6 040 7 223 1 729 5 494 899 853 (S) 323

873 Research, development, and testing services 15 .................................. 062 5 863 9 199 13 318 5 060 8 257 2 261 2 085 (S) 519

874 Management and public relation services 14 ... 257 (S) 9 311 12 886 4 504 8 382 1 781 1 627 (S) 414

Note: Detail may not add to total because of rounding. See table 11 for estimated measures of sampling variability (coefficients of variation). The value of assets at end of 1991 plus 1992 capital

expenditures minus asset deductions may not necessarily equal the value of assets at end of 1992 due to corporate mergers, exchange of stock, and other noncategorized acquisitions, not shown

separately.

1Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

2Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–9
Table 3. Detailed Capital Expenditures by Kind of Business: 1992

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Capital expenditures (other than land)

New capital expenditures

Total Total

Buildings,

structures, and

related facilities

Highway

vehicles

Computer

hardware and

data processing

equipment All other

Used buildings,

structures,

machinery,

equipment, and

other depreciable

assets acquired

from others

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailering parks, and

organization and lodging houses 6 ............... 313 5 394 3 116 80 124 2 074 (S)

701 Hotels, motels, tourist courts 6 .................... 109 5 219 3 007 (S) 119 2 030 (S)

702, 3, 4 Rooming and boarding houses; camps and

trailering parks; organization and lodging houses,

on membership basis 205 ......................... 175 109 (S) 4 44 (S)

72 Personal services 2 .............................. 308 1 982 514 297 138 1 032 (S)

721 Laundry, cleaning, and garment services 888 ......... 766 110 99 26 531 (S)

722 Photographic studios, portrait (S) ................... (S) (S) (S) 15 96 (S)

723 Beauty shops 264 ................................. 230 (S) (S) 12 131 (S)

724 Barber shops 9 ................................. 9 (S) (M) (S) (S) (S)

725 Shoe repair shops and shoe shine parlors (S) ........ (S) (S) (S) (S) (S) (S)

726 Funeral service and crematories 465 ................ 419 184 (S) 13 85 (S)

729 Miscellaneous personal services 392 ................ 328 66 (S) (S) 168 (S)

73 Business services 18 ............................. 098 16 760 1 271 3 448 6 573 5 467 1 337

731 Advertising 655 ................................... 640 51 26 154 408 (S)

7311 Advertising agencies 308 ........................ 298 (S) (S) 104 159 (S)

7312, 3, 9 Other advertising 346 ............................ 342 29 13 (S) 249 (S)

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and collection

agencies 133 .................................... 127 4 (S) 72 48 6

733 Mailing, reproduction, commercial art and

photography, and stenographic services 797 ........ 708 (S) (S) 219 (S) (S)

7331 Direct mail advertising services 190 ............... 178 (S) (S) 75 81 (S)

7336 Commercial art and graphic design 222 ............ 203 (S) (S) (S) (S) (S)

7334, 5, 8 Other reproduction, photography, and

stenographic services (S) ....................... (S) (S) (S) (S) (S) (S)

734 Services to dwellings and other buildings 525 ......... 499 (S) (S) (S) (S) 26

735 Miscellaneous equipment rental and leasing 6 ...... 189 5 659 150 2 575 1 166 1 768 530

736 Personnel supply services 224 ...................... 223 (S) (S) 85 (S) (S)

7361 Employment agencies 35 ....................... 34 (S) (S) (S) (S) (S)

7363 Help supply services 189 ......................... 189 (S) (S) 72 (S) (M)

737 Computer and data processing services 6 .......... 270 5 705 783 163 3 890 869 565

7371 Computer programming services 954 .............. 915 (S) (S) 680 149 (S)

7372 Prepackaged software 1 ....................... 419 1 047 364 (S) 496 184 372

7373 Computer integrated systems design 737 .......... 711 (S) (S) 563 85 26

7374 Computer processing and data preparation and

processing services 1 ........................ 610 1 558 223 92 1 078 165 (S)

7375, 6, 7,

8, 9

Other computer related services 1 .............. 551 1 474 92 (S) 1 073 286 76

738 Miscellaneous business services (S) ................ (S) (S) (S) (S) (S) (S)

75 Automotive repair, services, and garages 21 ........ 112 20 840 474 19 393 129 844 (S)

751 Automotive rental and leasing, without drivers 19 .... 516 19 444 136 19 099 40 170 (S)

752 Automobile parking 64 ............................ (S) (S) (S) (S) 21 11

753 Automotive repair shops 1 ....................... 325 1 152 (S) 246 73 551 (S)

754 Automotive services, except repair 207 .............. 191 (S) (S) (S) (S) (S)

76 Miscellaneous repair services 997 .................. 859 94 272 89 404 (S)

762 Electrical repair shops 282 ......................... 267 35 61 29 143 (S)

763, 4 Other repair services (S) .......................... (S) (S) (S) 4 (S) (S)

769 Miscellaneous repair shops 682 ..................... 562 58 202 57 245 (S)

78 Motion pictures 2 ................................ 858 2 641 563 (S) 157 1 873 217

781, 2 Motion picture production, distribution, and allied

services 1 ..................................... 527 1 470 319 (S) 101 (S) 56

783 Motion picture theaters 426 ........................ 382 174 (S) (S) 184 44

784 Video tape rental 906 .............................. 789 71 (S) 37 678 (S)

79 Amusement and recreation services 4 ............ 544 4 165 1 741 170 147 2 106 379

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 354 ................... 349 (S) (S) 43 122 (S)

793 Bowling centers 196 ............................... 164 28 (S) (S) (S) (S)

794 Commercial sports services (S) .................... (S) (S) (S) 12 60 10

799 Miscellaneous amusement and recreation services 3 ..................................... 759 3 427 1 415 121 76 1 814 332

80 Health services1 2 .............................. 31 309 29 707 13 815 671 2 807 12 414 1 602

801 Offices of physicians1.......................... 3 331 3 099 988 238 595 1 279 (S)

802 Offices of dentists1 ............................ 902 791 (S) (S) 85 514 (S)

803 Offices of osteopathic physicians1 ............... (S) (S) (S) (S) (S) (S) (S)

804 Offices of other health practitioners1 ............. 653 577 (S) (S) 69 237 (S)

805 Nursing and personal care facilities1 ............. (S) (S) (S) (S) (S) (S) (S)

806 Hospitals1 2 .................................. 21 978 21 261 10 608 (S) 1 690 8 808 717

807 Medical and dental laboratories1 ................ 662 551 (S) 30 111 340 (S)

808 Home health care services1 .................... 446 429 (S) (S) 71 196 17

809 Health and allied services, n.e.c.1 ............... (S) (S) 263 51 83 (S) (S)

81 Legal services1 ................................ 1 785 1 605 (S) (S) 684 540 (S)

823 Libraries1...................................... 26 26 9 (S) (S) (S) (M)

824 Correspondence schools and vocational

schools1 ..................................... 206 167 (S) (S) 40 89 (S)

See footnotes at end of table.

2–10nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 3. Detailed Capital Expenditures by Kind of Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Capital expenditures (other than land)

New capital expenditures

Total Total

Buildings,

structures, and

related facilities

Highway

vehicles

Computer

hardware and

data processing

equipment All other

Used buildings,

structures,

machinery,

equipment, and

other depreciable

assets acquired

from others

83 Social services1................................ 2 877 2 488 1 430 231 (S) 577 (S)

832, 839 Individual and family social services, n.e.c.1 ...... (S) (S) (S) (S) (S) (S) (S)

833, 5, 6 Job training, vocational rehabilitation, child day

care, and residential care1..................... 1 520 1 288 816 119 65 289 232

84 Museums, art galleries, and botanical and

zoological gardens1 ........................... (S) (S) (S) (S) 15 48 (S)

86 pt. Membership organizations1..................... 1 727 (S) (S) 64 231 356 (S)

871 Engineering, architectural, and surveying

services 2 ...................................... 007 1 749 (S) 183 489 917 (S)

872 Accounting, auditing, and bookkeeping services 899 . 853 (S) 73 513 183 (S)

873 Research, development, and testing services 2 .... 261 2 085 840 49 309 887 (S)

874 Management and public relation services 1 ........ 781 1 627 (S) 117 576 620 (S)

Note: Detail may not add to total because of rounding. See table 11 for estimated measures of sampling variability (coefficients of variation).

1Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

2Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

Table 4. Detailed Acquisition Value of Depreciable Assets, Depreciation Charges, and Lease

and Rental Payments by Kind of Business: 1992

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assets

End of 1992 End of 1991

Depreciation charges in 1992 Lease and rental payments

Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other

70 Hotels, motels, tourist courts, rooming

and boarding houses, camps, trailering

parks, and organization and lodging

houses 106 ................................ 184 78 942 27 242 100 958 76 037 24 921 5 747 2 754 2 993 2 357 2 007 350

701 Hotels, motels, tourist courts 101 ............ 846 75 650 26 196 96 791 72 807 23 984 5 531 2 626 2 905 2 208 1 879 328 702, 3, 4 Rooming and boarding houses; camps

and trailering parks; organization and

lodging houses, on membership basis 4 ... 338 3 292 1 046 4 166 3 230 937 217 128 88 150 128 (S)

72 Personal services 23 ....................... 540 8 061 15 479 21 740 7 377 14 363 2 138 458 1 680 4 447 4 073 374

721 Laundry, cleaning, and garment services 9 . 461 2 348 7 114 8 799 2 181 6 619 927 135 792 1 052 862 190 722 Photographic studios, portrait 1 ........... 612 508 1 104 1 395 376 1 019 139 (S) 117 181 154 (S)

723 Beauty shops 3 ......................... 759 (S) (S) (S) (S) (S) 342 86 256 1 631 1 574 57 724 Barber shops 347 .......................... (S) (S) (S) (S) (S) (S) (S) (S) (S) (S) (S)

725 Shoe repair shops and shoe shine parlors 484 . (S) (S) 482 (S) (S) (S) (S) (S) 196 (S) (S) 726 Funeral service and crematories 5 ......... 000 2 924 2 076 4 622 2 739 1 883 319 138 181 315 269 45 729 Miscellaneous personal services 2 ......... 876 651 2 224 2 557 582 1 975 340 60 281 911 866 (S)

73 Business services 101 ...................... 368 13 851 87 517 90 565 12 377 78 188 11 456 1 381 10 075 12 556 8 788 3 768

731 Advertising 8 ............................ 671 (S) 7 128 8 106 (S) 6 580 785 103 681 1 635 1 293 343 7311 Advertising agencies 3 ................. 204 445 2 760 3 052 424 2 628 331 43 288 1 091 863 229 7312, 3, 9 Other advertising 5 .................... 466 (S) 4 368 5 054 (S) 3 953 454 (S) 393 544 430 114

732 Consumer credit reporting agencies,

mercantile reporting agencies, and

adjustment and collection agencies 1 ..... 165 142 1 023 1 166 184 982 181 18 163 283 183 100

733 Mailing, reproduction, commercial art and

photography, and stenographic services 5 . 716 732 4 984 5 126 697 4 430 649 49 600 1 113 778 334

7331 Direct mail advertising services 1 ........ 538 245 1 293 1 400 241 1 160 147 14 133 279 198 81

7336 Commercial art and graphic design 1 ..... 484 128 1 356 1 340 (S) 1 236 192 (S) 181 321 234 (S)

7334, 5, 8 Other reproduction, photography, and

stenographic services 2 ............... 693 (S) (S) 2 386 (S) (S) 310 24 286 513 347 (S)

734 Services to dwellings and other buildings 4 . 186 (S) (S) 3 749 (S) (S) (S) (S) (S) 490 335 (S)

735 Miscellaneous equipment rental and

leasing 27 .............................. 242 2 025 25 217 23 474 1 729 21 745 2 411 148 2 263 1 095 635 460

736 Personnel supply services 1 .............. 427 225 1 202 1 288 198 1 090 196 10 186 685 561 (S)

7361 Employment agencies 291 ................ (S) (S) 286 (S) (S) (S) (S) (S) 131 117 (S)

7363 Help supply services 1 ................. 136 201 935 1 002 179 823 164 (S) 156 555 445 (S)

737 Computer and data processing services 33 .. 996 5 891 28 105 30 361 4 998 25 363 4 762 599 4 163 4 633 3 165 1 468

7371 Computer programming services 5 ...... 772 (S) 4 883 5 133 (S) 4 312 708 72 636 991 776 215

7372 Prepackaged software 5 ................ 614 1 222 4 393 4 445 713 3 732 1 030 205 825 981 747 234

7373 Computer integrated systems design 3 ... 831 495 3 335 3 368 452 2 916 436 30 407 538 408 129

7374 Computer processing and data

preparation and processing services 10 .. 406 2 037 8 368 9 480 1 812 7 668 1 497 229 1 268 1 274 671 604

7375, 6, 7,

8, 9

Other computer related services 8 ....... 374 1 249 7 125 7 935 1 200 6 735 1 091 63 1 028 850 563 286

738 Miscellaneous business services 18 ......... 966 2 833 16 132 17 295 2 635 14 660 1 928 (S) 1 569 2 622 1 838 784

See footnotes at end of table.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–11
Table 4. Detailed Acquisition Value of Depreciable Assets, Depreciation Charges, and Lease

and Rental Payments by Kind of Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assets

End of 1992 End of 1991

Depreciation charges in 1992 Lease and rental payments

Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other

75 Automotive repair, services, and

garages 43 ............................... 898 9 411 34 487 41 962 9 117 32 845 5 426 540 4 886 5 835 4 530 1 305

751 Automotive rental and leasing, without drivers 26 ............................... 089 2 016 24 073 25 310 2 265 23 045 3 860 164 3 696 1 533 871 662 752 Automobile parking (S) .................... (S) 415 (S) (S) 410 66 (S) 36 1 120 1 035 85 753 Automotive repair shops 12 ................ 853 (S) 7 901 11 832 (S) 7 366 1 158 241 917 2 559 2 102 457 754 Automotive services, except repair 3 ....... 854 (S) (S) 3 742 (S) (S) 342 105 236 623 523 (S)

76 Miscellaneous repair services (S) ........... 1 785 (S) (S) 1 629 (S) 778 95 683 992 823 168

762 Electrical repair shops 2 .................. 678 470 2 208 2 508 (S) 2 084 237 24 213 321 259 62 763, 4 Other repair services 427 ................... 124 (S) 400 114 (S) 38 (S) 32 92 89 (S)

769 Miscellaneous repair shops (S) ............. 1 191 (S) (S) 1 092 (S) 503 (S) 439 578 475 103

78 Motion pictures 17 ......................... 725 5 255 12 470 15 567 4 796 10 770 2 115 430 1 685 2 081 1 856 225

781, 2 Motion picture production, distribution, and allied services 9 ........................ 323 2 614 6 710 8 018 2 401 5 617 870 122 748 975 814 160 783 Motion picture theaters 5 ................. 006 2 254 2 752 4 670 2 072 2 599 441 248 193 532 491 (S)

784 Video tape rental 3 ...................... 395 (S) (S) 2 878 323 2 555 804 60 744 574 551 24

79 Amusement and recreation services 58 ..... 883 33 743 25 140 55 201 31 964 23 237 3 613 1 368 2 245 3 028 2 530 498

791, 2 Dance studios, schools, and halls and

theatrical producers (except motion

picture), bands, orchestras, and

entertainers 6 .......................... 376 3 909 (S) 6 119 3 773 (S) (S) 115 (S) 640 524 (S)

793 Bowling centers 3 ....................... 791 1 620 2 171 3 636 1 578 2 058 205 67 138 170 157 (S)

794 Commercial sports services 4 ............. 455 3 155 1 300 4 335 3 065 1 270 294 129 165 268 178 89 799 Miscellaneous amusement and recreation services 44 ............................. 261 25 060 19 201 41 110 23 548 17 562 2 742 1 058 1 684 1 951 1 671 280

80 Health services1 2....................... 332 813 188 760 144 054 306 665 175 702 130 963 20 412 8 094 12 319 17 721 13 268 4 452

801 Offices of physicians1 .................. 31 256 11 180 20 077 28 713 10 384 18 329 2 730 519 2 211 7 087 5 826 1 261 802 Offices of dentists1 ..................... 10 473 2 946 7 527 9 720 2 665 7 055 833 138 695 1 959 1 744 215 803 Offices of osteopathic physicians1........ 896 325 571 849 299 550 72 18 54 178 146 31 804 Offices of other health practitioners1...... 4 825 1 388 3 437 4 288 1 143 3 144 419 72 350 1 357 1 174 183 805 Nursing and personal care facilities1...... (S) (S) (S) (S) (S) (S) (S) (S) (S) (S) (S) (S)

806 Hospitals1 2 ........................... 236 798 139 625 97 173 218 089 129 696 88 393 13 217 5 874 7 342 3 227 1 256 1 971

807 Medical and dental laboratories1 ......... 4 504 931 3 573 4 026 858 3 168 454 41 414 626 377 249

808 Home health care services1 ............. 2 060 724 1 337 1 697 (S) 1 138 226 33 193 480 273 207

809 Health and allied services, n.e.c.1 ........ 5 952 2 501 3 451 5 137 2 222 2 914 507 120 386 715 551 163

81 Legal services1 ......................... 18 114 4 402 13 713 16 935 4 265 12 669 1 667 258 1 409 7 443 6 866 577

823 Libraries1 .............................. 541 370 (S) 518 358 (S) 20 12 7 13 11 1

824 Correspondence schools and vocational

schools1 .............................. 1 926 607 1 319 1 808 560 1 248 155 27 128 295 266 30

83 Social services1 ........................ 28 640 21 346 7 294 26 744 20 034 6 710 1 593 833 759 2 627 2 369 258

832, 839 Individual and family social services,

n.e.c.1 ............................... 10 083 7 059 3 024 9 444 6 569 2 876 617 282 335 1 083 948 135

833, 5, 6 Job training, vocational rehabilitation, child

day care, and residential care1 ......... 18 557 14 287 4 269 17 300 13 465 3 835 976 551 425 1 544 1 421 123

84 Museums, art galleries, and botanical and

zoological gardens1.................... 5 115 4 237 878 4 535 3 715 819 188 113 74 47 35 13

86 pt. Membership organizations1 ............. 21 136 14 279 6 856 19 572 13 391 6 181 1 023 472 551 1 028 862 166

871 Engineering, architectural, and surveying

services 16 ............................... 258 2 742 13 516 14 923 2 328 12 596 1 503 125 1 378 2 910 2 466 444

872 Accounting, auditing, and bookkeeping services 7 ............................... 799 1 759 6 040 7 223 1 729 5 494 817 111 706 2 321 2 168 152

873 Research, development, and testing services 15 ............................... 062 5 863 9 199 13 318 5 060 8 257 1 301 247 1 053 1 337 1 012 326

874 Management and public relation services 14 ............................... 257 (S) 9 311 12 886 4 504 8 382 1 377 305 1 072 3 360 2 785 575

Note: Detail may not add to total because of rounding. See table 11 for estimated measures of sampling variability (coefficients of variation).

1Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

2Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

2–12nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 5. Receipts or Revenue, Annual Payroll, and Employer Costs for Fringe Benefits by Kind

of Business: 1992

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Employer costs for fringe benefits Annual payroll as

percent ofm

Employer costs for fringe

benefits as percent ofm

Receipts

or

revenue1 Operating

expenses

Annual

payroll2 Total

Legally

required

expendi~

tures

Voluntary

expendi~

tures

Receipts

or

revenue

Operating

expenses

Operating

expenses

Annual

payroll

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailering parks, and

organization and lodging houses 71 .............. 846 57 852 19 674 5 191 2 899 2 292 27.4 34.0 9.0 26.4

701 Hotels, motels, tourist courts 68 ................... 508 55 151 18 868 5 030 2 789 2 241 27.5 34.2 9.1 26.7

702, 3, 4 Rooming and boarding houses; camps and

trailering parks; organization and lodging

houses, on membership basis 3 ................ 338 2 701 806 161 110 51 24.1 29.8 5.9 19.9

72 Personal services 59 ............................. 597 43 482 18 843 2 802 1 937 865 31.6 43.3 6.4 14.9

721 Laundry, cleaning, and garment services 18 ........ 805 14 121 5 908 1 073 722 350 31.4 41.8 7.6 18.2

722 Photographic studios, portrait 4 .................. 280 3 083 1 318 196 132 64 30.8 42.8 6.4 14.9

723 Beauty shops 14 ................................ 436 10 980 5 335 561 (S) (S) 37.0 48.6 5.1 10.5

724 Barber shops 1 ................................ 515 (S) 367 (S) (S) (S) 24.2 (S) (S) (S)

725 Shoe repair shops and shoe shine parlors 1 ....... 810 1 144 512 (S) (S) (S) 28.3 44.7 (S) (S)

726 Funeral service and crematories 7 ............... 588 4 922 2 109 386 198 187 27.8 42.8 7.8 18.3

729 Miscellaneous personal services 11 ............... 163 8 326 3 295 477 316 160 29.5 39.6 5.7 14.5

73 Business services 309 ............................ 439 243 594 130 382 21 965 13 663 8 302 42.1 53.5 9.0 16.8

731 Advertising 22 .................................. 672 17 400 8 628 1 580 795 785 38.1 49.6 9.1 18.3 7311 Advertising agencies 15 ....................... 956 12 420 6 692 1 212 614 598 41.9 53.9 9.8 18.1 7312, 3, 9 Other advertising 6 ........................... 716 4 979 1 937 368 181 187 28.8 38.9 7.4 19.0

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and

collection agencies 6 .......................... 377 5 273 2 492 402 239 163 39.1 47.3 7.6 16.1

733 Mailing, reproduction, commercial art and

photography, and stenographic services 20 ....... 990 14 508 6 708 1 092 619 473 32.0 46.2 7.5 16.3

7331 Direct mail advertising services 6 .............. 805 4 182 2 055 353 186 167 30.2 49.1 8.5 17.2

7336 Commercial art and graphic design 6 ........... 168 4 168 1 963 287 167 120 31.8 47.1 6.9 14.6

7334, 5, 8 Other reproduction, photography, and

stenographic services 8 ...................... 017 6 159 2 690 452 266 186 33.6 43.7 7.3 16.8

734 Services to dwellings and other buildings 23 ........ 586 19 067 11 487 (S) (S) (S) 48.7 60.2 (S) (S)

735 Miscellaneous equipment rental and leasing 22 ..... 782 15 661 5 988 1 123 707 416 26.3 38.2 7.2 18.7

736 Personnel supply services 38 ..................... 710 34 882 26 273 4 045 3 491 554 67.9 75.3 11.6 15.4

7361 Employment agencies 4 ...................... 981 4 044 2 877 452 (S) (S) 57.8 71.1 11.2 15.7

7363 Help supply services 33 ........................ 729 30 838 23 396 3 593 3 134 459 69.4 75.9 11.7 15.4

737 Computer and data processing services 104 ......... 651 84 676 41 979 7 261 3 388 3 874 40.1 49.6 8.6 17.3

7371 Computer programming services 24 ............. 973 21 940 12 272 2 072 1 006 1 066 49.1 55.9 9.4 16.9

7372 Prepackaged software 21 ...................... 236 17 477 8 649 1 180 502 678 40.7 49.5 6.8 13.6

7373 Computer integrated systems design 15 ......... 177 9 607 4 548 921 381 541 30.0 47.3 9.6 20.3

7374 Computer processing and data preparation and

processing services 20 ....................... 447 18 340 7 970 1 547 713 834 39.0 43.5 8.4 19.4 7375, 6, 7,

8, 9

Other computer related services 22 ............. 818 17 312 8 539 1 541 787 754 37.4 49.3 8.9 18.0

738 Miscellaneous business services 69 ............... 671 52 128 26 828 4 182 2 764 1 419 38.5 51.5 8.0 15.6

75 Automotive repair, services, and garages 78 ....... 511 50 577 18 561 3 338 2 230 1 109 23.6 36.7 6.6 18.0

751 Automotive rental and leasing, without drivers 20 ... 906 15 349 3 538 769 410 359 16.9 23.0 5.0 21.7

752 Automobile parking 3 ........................... 744 3 148 1 120 201 137 63 29.9 35.6 6.4 17.9

753 Automotive repair shops 46 ...................... 200 26 622 11 490 1 969 1 368 601 24.9 43.2 7.4 17.1

754 Automotive services, except repair 7 ............. 661 5 458 2 413 400 315 85 31.5 44.2 7.3 16.6

76 Miscellaneous repair services 35 ................. 238 21 742 10 757 2 256 1 244 1 013 30.5 49.5 10.4 21.0

762 Electrical repair shops 11 ........................ 876 7 664 3 952 840 429 410 33.3 51.6 11.0 21.2

763, 4 Other repair services 1 ......................... 989 1 318 605 95 62 33 30.4 45.9 7.2 15.7

769 Miscellaneous repair shops 21 .................... 373 12 760 6 200 1 322 752 569 29.0 48.6 10.4 21.3

78 Motion pictures 45 ............................... 662 26 210 8 888 1 088 630 458 19.5 33.9 4.2 12.2

781, 2 Motion picture production, distribution, and allied

services 34 .................................... 288 19 157 6 915 813 426 388 20.2 36.1 4.2 11.8

783 Motion picture theaters 5 ....................... 879 3 556 940 139 97 42 16.0 26.4 3.9 14.8

784 Video tape rental 5 ............................. 495 3 497 1 032 136 107 29 18.8 29.5 3.9 13.2

79 Amusement and recreation services 66 ........... 692 52 605 20 631 3 602 2 160 1 442 30.9 39.2 6.8 17.5

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 16 .................. 658 12 264 5 467 737 419 (S) 32.8 44.6 6.0 13.5

793 Bowling centers 2 .............................. 915 2 240 851 156 106 50 29.2 38.0 7.0 18.4

794 Commercial sports services 9 ................... 010 7 510 3 218 443 246 196 35.7 42.9 5.9 13.8

799 Miscellaneous amusement and recreation

services 38 .................................... 109 30 591 11 095 2 266 1 389 878 29.1 36.3 7.4 20.4

80 Health services3 4 ............................. 623 482 527 901 264 923 50 551 23 584 26 966 42.5 50.2 9.6 19.1

801 Offices of physicians3......................... 157 977 133 827 76 632 11 491 4 252 7 239 48.5 57.3 8.6 15.0

802 Offices of dentists3 ........................... 35 597 27 199 13 317 2 060 1 106 954 37.4 49.0 7.6 15.5

803 Offices of osteopathic physicians3 .............. 3 638 2 905 1 674 256 122 133 46.0 57.6 8.8 15.3

804 Offices of other health practitioners3 ............ 18 926 13 967 6 869 946 597 349 36.3 49.2 6.8 13.8

805 Nursing and personal care facilities3 ............ (S) (S) (S) (S) (S) (S) (S) (S) (S) (S)

806 Hospitals3 4 ................................. 310 819 266 091 123 468 27 114 12 501 14 613 39.7 46.4 10.2 22.0

807 Medical and dental laboratories3 ............... 14 459 12 291 5 331 1 244 470 775 36.9 43.4 10.1 23.3

808 Home health care services3 ................... 16 128 13 341 7 699 1 343 835 508 47.7 57.7 10.1 17.4

809 Health and allied services, n.e.c.3 .............. 16 727 13 639 6 473 1 177 577 601 38.7 47.5 8.6 18.2

81 Legal services3 ............................... 102 275 72 366 40 564 6 187 2 818 3 368 39.7 56.1 8.5 15.3

823 Libraries3..................................... 557 508 245 50 23 27 44.0 48.2 9.9 20.5

824 Correspondence schools and vocational

schools3 .................................... 4 442 3 613 1 745 302 162 141 39.3 48.3 8.4 17.3

See footnotes at end of table.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–13
Table 5. Receipts or Revenue, Annual Payroll, and Employer Costs for Fringe Benefits by Kind

of Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Employer costs for fringe benefits Annual payroll as

percent ofm

Employer costs for fringe

benefits as percent ofm

Receipts

or

revenue1 Operating

expenses

Annual

payroll2 Total

Legally

required

expendi~

tures

Voluntary

expendi~

tures

Receipts

or

revenue

Operating

expenses

Operating

expenses

Annual

payroll

83 Social services3............................... 67 022 55 289 26 173 5 069 2 939 2 130 39.1 47.3 9.2 19.4

832, 839 Individual and family social services, n.e.c.3 ..... 35 980 27 346 11 911 2 381 1 295 1 085 33.1 43.6 8.7 20.0 833, 5, 6 Job training, vocational rehabilitation, child day

care, and residential care3.................... 31 042 27 943 14 262 2 688 1 643 1 045 45.9 51.0 9.6 18.8

84 Museums, art galleries, and botanical and

zoological gardens3 .......................... 3 391 2 900 1 253 257 124 133 37.0 43.2 8.9 20.5

86 pt. Membership organizations3 5 .................. 36 256 29 355 11 244 2 303 1 088 1 215 31.0 38.3 7.8 20.5

871 Engineering, architectural, and surveying services 83 ..................................... 033 61 683 33 139 6 523 2 980 3 544 39.9 53.7 10.6 19.7

872 Accounting, auditing, and bookkeeping services 37 ..................................... 191 29 019 16 210 2 446 1 288 1 158 43.6 55.9 8.4 15.1

873 Research, development, and testing services 35 ... 444 27 573 12 480 2 826 1 089 1 736 35.2 45.3 10.2 22.6

874 Management and public relation services 74 ....... 736 57 121 29 176 5 493 2 425 3 068 39.0 51.1 9.6 18.8

Note: Detail may not add to total because of rounding. For estimated measures of sampling variability (coefficients of variation) see explanation in appendix A for percentage columns and table

11 for other columns.

1Data represent receipts of taxable firms and revenue of tax~exempt organizations. See appendix A for a description. 2Payroll data are not the same as in other reports from the 1992 Census of Service Industries due to their sample basis and inclusion of auxiliaries.

3Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

4Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

5Data on total operating expenses may differ from those compiled in the 1992 Service Annual Survey since they were collected separately.

2–14nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 6. Annual Payroll and Employer Costs for Fringe Benefits by Legal Form of Organization

and Kind of Business: 1992

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Legal form of organization and kind of business

Employer costs for fringe benefits

Annual payroll1 Total

Legally required

expenditures Voluntary expenditures

Employer costs for fringe

benefits as percent of

annual payroll

70 Hotels, rooming houses, camps, and other lodging

places 19 .......................................... 674 5 191 2 899 2 292 26.4

Corporations 14 .................................... 467 3 925 2 143 1 782 27.1

All other 5 ........................................ 207 1 266 756 510 24.3

72 Personal services 18 ................................ 843 2 802 1 937 865 14.9

Corporations 11 .................................... 378 1 836 1 193 643 16.1

All other 7 ........................................ 465 966 744 (S) 12.9

73 Business services 130 ................................ 382 21 965 13 663 8 302 16.8

Corporations 111 .................................... 699 18 903 11 700 7 203 16.9

All other 18 ........................................ 683 3 062 1 963 1 099 16.4

75 Automotive repair, services, and garages 18 .......... 561 3 338 2 230 1 109 18.0

Corporations 13 .................................... 827 2 551 1 609 942 18.4

All other 4 ........................................ 734 788 (S) (S) 16.6

76 Miscellaneous repair services 10 ..................... 757 2 256 1 244 1 013 21.0

Corporations 8 .................................... 222 1 772 945 827 21.5

All other 2 ........................................ 536 485 299 186 19.1

78 Motion pictures 8 .................................. 888 1 088 630 458 12.2

Corporations 7 .................................... 481 925 525 400 12.4

All other 1 ........................................ 407 164 105 (S) 11.6

79 Amusement and recreation services 20 ............... 631 3 602 2 160 1 442 17.5

Corporations 15 .................................... 845 2 890 1 698 1 192 18.2

All other 4 ........................................ 786 712 462 250 14.9

80 Health services2 3 ................................ 264 923 50 551 23 584 26 966 19.1

Corporations 246 .................................... 104 47 170 21 682 25 488 19.2 All other 18 ........................................ 819 3 381 1 902 1 479 18.0

81 Legal services2................................... 40 564 6 187 2 818 3 368 15.3

Corporations 24 .................................... 070 3 225 1 352 1 874 13.4

All other 16 ........................................ 493 2 961 1 467 1 494 18.0

83 Social services2 .................................. 26 173 5 069 2 939 2 130 19.4

Corporations 24 .................................... 749 4 836 2 772 2 064 19.5

All other 1 ........................................ 424 232 166 (S) 16.3

84 Museums, botanical, zoological, gardens2 ......... 1 253 257 124 133 20.5

Corporations 1 .................................... 232 252 122 130 20.5

All other 21 ........................................ 4 2 (S) 20.9

871 Engineering, architectural, and surveying services 33 . 139 6 523 2 980 3 544 19.7

Corporations 29 .................................... 105 5 794 2 623 3 172 19.9

All other 4 ........................................ 034 729 357 372 18.1

872 Accounting, auditing, and bookkeeping services 16 ... 210 2 446 1 288 1 158 15.1

Corporations 7 .................................... 174 1 054 546 508 14.7

All other 9 ........................................ 036 1 392 742 650 15.4

873 Research and testing services 12 .................... 480 2 826 1 089 1 736 22.6

Corporations 12 .................................... 288 2 805 1 074 1 731 22.8 All other (S) ........................................ (S) 15 (S) (S)

874 Management and public relations services 29 ......... 176 5 493 2 425 3 068 18.8

Corporations 21 .................................... 702 4 260 1 807 2 452 19.6 All other 7 ........................................ 474 1 233 617 616 16.5

Note: Detail may not add to total because of rounding. For estimated measures of sampling variability (coefficients of variation) see explanation in appendix A for percentage columns and table

11 for other columns.

1Payroll data are not the same as in other reports from the 1992 Census of Service Industries due to their sample basis and inclusion of auxiliaries.

2Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

3Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–15
Table 7. Operating Expenses by Type and by Kind of Business: 1992

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Annual payroll1 Employer costs for fringe

benefits Taxes and license fees Depreciation andamortization charges

Operating

expenses Amount Percent Amount Percent Amount Percent Amount Percent

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailer parks, and

organization and lodging houses 57 ................. 852 19 674 34.0 5 191 9.0 2 677 4.6 5 747 9.9

701 Hotels, motels, tourist courts 55 ...................... 151 18 868 34.2 5 030 9.1 2 596 4.7 5 531 10.0 702, 3, 4 Rooming and boarding houses; camps and trailer

parks; organization and lodging houses, on

membership basis 2 .............................. 701 806 29.8 161 5.9 81 3.0 217 8.0

72 Personal services 43 ................................ 482 18 843 43.3 2 802 6.4 466 1.1 2 138 4.9

721 Laundry, cleaning, and garment services 14 ........... 121 5 908 41.8 1 073 7.6 158 1.1 927 6.6 722 Photographic studios, portrait 3 ..................... 083 1 318 42.8 196 6.4 (S) (S) 139 4.5

723 Beauty shops 10 ................................... 980 5 335 48.6 561 5.1 79 .7 342 3.1 724 Barber shops (S) ................................... 367 (S) (S) (S) 10 (S) (S) (S)

725 Shoe repair shops and shoe shine parlors 1 .......... 144 512 44.7 (S) (S) (S) (S) (S) (S) 726 Funeral service and crematories 4 .................. 922 2 109 42.8 386 7.8 128 2.6 319 6.5 729 Miscellaneous personal services 8 .................. 326 3 295 39.6 477 5.7 48 .6 340 4.1

73 Business services 243 ............................... 594 130 382 53.5 21 965 9.0 1 330 .5 11 456 4.7

731 Advertising 17 ..................................... 400 8 628 49.6 1 580 9.1 143 .8 785 4.5

7311 Advertising agencies 12 .......................... 420 6 692 53.9 1 212 9.8 (S) (S) 331 2.7

7312, 3, 9 Other advertising 4 .............................. 979 1 937 38.9 368 7.4 85 1.7 454 9.1

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and collection

agencies 5 ...................................... 273 2 492 47.3 402 7.6 26 .5 181 3.4

733 Mailing, reproduction, commercial art and

photography, and stenographic services 14 .......... 508 6 708 46.2 1 092 7.5 98 .7 649 4.5

7331 Direct mailing advertising services 4 ............... 182 2 055 49.1 353 8.5 24 .6 147 3.5

7336 Commercial art and graphic design 4 .............. 168 1 963 47.1 287 6.9 (S) (S) 192 4.6

7334, 5, 8 Other reproduction, photography, and

stenographic services 6 ......................... 159 2 690 43.7 452 7.3 30 .5 310 5.0

734 Services to dwellings and other buildings 19 ........... 067 11 487 60.2 (S) (S) (S) (S) (S) (S)

735 Miscellaneous equipment rental and leasing 15 ........ 661 5 988 38.2 1 123 7.2 196 1.3 2 411 15.4

736 Personnel supply services 34 ........................ 882 26 273 75.3 4 045 11.6 (S) (S) 196 .6

7361 Employment agencies 4 ......................... 044 2 877 71.1 452 11.2 4 .1 (S) (S)

7363 Help supply sevices 30 ........................... 838 23 396 75.9 3 593 11.7 (S) (S) 164 .5

737 Computer programming, data processing, and other

computer related services 84 ....................... 676 41 979 49.6 7 261 8.6 394 .5 4 762 5.6 7371 Computer programming services 21 ................ 940 12 272 55.9 2 072 9.4 81 .4 708 3.2 7372 Prepackaged software 17 ......................... 477 8 649 49.5 1 180 6.8 55 .3 1 030 5.9 7373 Computer integrated systems design 9 ............ 607 4 548 47.3 921 9.6 35 .4 436 4.5 7374 Computer processing and data preparation and

processing services 18 .......................... 340 7 970 43.5 1 547 8.4 144 .8 1 497 8.2 7375, 6, 7,

8, 9

Other computer related services 17 ................ 312 8 539 49.3 1 541 8.9 80 .5 1 091 6.3

738 Miscellaneous business services 52 .................. 128 26 828 51.5 4 182 8.0 (S) (S) 1 928 3.7

75 Automotive repair, services, and garages 50 .......... 577 18 561 36.7 3 338 6.6 987 2.0 5 426 10.7

751 Automotive rental and leasing, without drivers 15 ...... 349 3 538 23.0 769 5.0 438 2.9 3 860 25.1

752 Automobile parking 3 .............................. 148 1 120 35.6 201 6.4 81 2.6 66 2.1

753 Automotive repair shops 26 ......................... 622 11 490 43.2 1 969 7.4 377 1.4 1 158 4.3

754 Automotive services, except repair 5 ................ 458 2 413 44.2 400 7.3 92 1.7 342 6.3

76 Miscellaneous repair services 21 .................... 742 10 757 49.5 2 256 10.4 186 .9 778 3.6

762 Electrical repair shops 7 ........................... 664 3 952 51.6 840 11.0 44 .6 237 3.1 763, 4 Other repair services 1 ............................ 318 605 45.9 95 7.2 15 1.2 38 2.9 769 Miscellaneous repair shops 12 ....................... 760 6 200 48.6 1 322 10.4 126 1.0 503 3.9

78 Motion pictures 26 .................................. 210 8 888 33.9 1 088 4.2 254 1.0 2 115 8.1

781, 2 Motion picture production, distribution, and allied services 19 ....................................... 157 6 915 36.1 813 4.2 (S) (S) 870 4.5

783 Motion picture theaters 3 .......................... 556 940 26.4 139 3.9 107 3.0 441 12.4 784 Video tape rental 3 ................................ 497 1 032 29.5 136 3.9 44 1.3 804 23.0

79 Amusement and recreation services 52 .............. 605 20 631 39.2 3 602 6.8 1 137 2.2 3 613 6.9

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 12 ..................... 264 5 467 44.6 737 6.0 99 .8 (S) (S)

793 Bowling centers 2 ................................. 240 851 38.0 156 7.0 105 4.7 205 9.1 794 Commercial sports services 7 ...................... 510 3 218 42.9 443 5.9 129 1.7 294 3.9 799 Miscellaneous amusement and recreation services 30 .. 591 11 095 36.3 2 266 7.4 803 2.6 2 742 9.0

80 Health services3 4 ................................ 527 901 264 923 50.2 50 551 9.6 (S) (S) 20 412 3.9

801 Offices of physicians3............................ 133 827 76 632 57.3 11 491 8.6 585 .4 2 730 2.0 802 Offices of dentists3 .............................. 27 199 13 317 49.0 2 060 7.6 216 .8 833 3.1 803 Offices of osteopathic physicians3 ................. 2 905 1 674 57.6 256 8.8 (S) (S) 72 2.5

804 Offices of other health practitioners3 ............... 13 967 6 869 49.2 946 6.8 106 .8 419 3.0 805 Nursing and personal care facilities3 ............... (S) (S) (S) (S) (S) (S) (S) (S) (S)

806 Hospitals3 4 .................................... 266 091 123 468 46.4 27 114 10.2 (S) (S) 13 217 5.0 807 Medical and dental laboratories3 .................. 12 291 5 331 43.4 1 244 10.1 72 .6 454 3.7 808 Home health care services3 ...................... 13 341 7 699 57.7 1 343 10.1 (S) (S) 226 1.7

809 Health and allied services, n.e.c.3 ................. 13 639 6 473 47.5 1 177 8.6 50 .4 507 3.7

81 Legal services3 .................................. 72 366 40 564 56.1 6 187 8.5 405 .6 1 667 2.3

823 Libraries3........................................ 508 245 48.2 50 9.9 1 .2 20 3.9

824 Correspondence schools and vocational schools3 . 3 613 1 745 48.3 302 8.4 29 .8 155 4.3

83 Social sevices3 .................................. 55 289 26 173 47.3 5 069 9.2 290 .5 1 593 2.9

832, 839 Individual and family social services, n.e.c.3 ........ 27 346 11 911 43.6 2 381 8.7 49 .2 617 2.3

833, 5, 6 Job training, vocational rehabilitation, child day care,

and residential care3............................ 27 943 14 262 51.0 2 688 9.6 241 .9 976 3.5

See footnotes at end of table.

2–16nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 7. Operating Expenses by Type and by Kind of Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Annual payroll1 Employer costs for fringe

benefits Taxes and license fees Depreciation andamortization charges

Operating

expenses Amount Percent Amount Percent Amount Percent Amount Percent

84 Museums, art galleries, and botanical and

zoological gardens3 ............................. 2 900 1 253 43.2 257 8.9 13 .5 188 6.5

86 pt. Membership organizations3....................... 29 355 11 244 38.3 2 303 7.8 244 .8 1 023 3.5

871 Engineering, architectural, and survey services 61 .... 683 33 139 53.7 6 523 10.6 324 .5 1 503 2.4

872 Accounting, auditing, and bookkeeping sevices 29 .... 019 16 210 55.9 2 446 8.4 173 .6 817 2.8

873 Research, development, and testing services 27 ...... 573 12 480 45.3 2 826 10.2 147 .5 1 301 4.7

874 Management and public relation services 57 .......... 121 29 176 51.1 5 493 9.6 (S) (S) 1 377 2.4

See footnotes at end of table.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–17
Table 7. Operating Expenses by Type and by Kind of Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Lease and rental

payments

Telephone and other

purchased

communications

Purchased utilities2 Purchased office

supplies Advertising services

Amount Percent Amount Percent Amount Percent Amount Percent Amount Percent

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailer parks, and

organization and lodging houses 2 ................. 357 4.1 768 1.3 3 495 6.0 480 .8 1 471 2.5

701 Hotels, motels, tourist courts 2 ...................... 208 4.0 729 1.3 3 269 5.9 437 .8 1 418 2.6

702, 3, 4 Rooming and boarding houses; camps and trailer

parks; organization and lodging houses, on

membership basis 150 .............................. 5.5 38 1.4 226 8.4 43 1.6 53 2.0

72 Personal services 4 ................................ 447 10.2 797 1.8 2 022 4.6 640 1.5 1 625 3.7

721 Laundry, cleaning, and garment services 1 ........... 052 7.4 155 1.1 1 075 7.6 131 .9 242 1.7

722 Photographic studios, portrait 181 ..................... 5.9 71 2.3 45 1.5 63 2.1 204 6.6

723 Beauty shops 1 ................................... 631 14.9 (S) (S) 488 4.4 164 1.5 300 2.7

724 Barber shops (S) ................................... (S) (S) (S) 53 (S) 22 (S) (S) (S)

725 Shoe repair shops and shoe shine parlors 196 .......... 17.1 (S) (S) 41 3.6 (S) (S) (S) (S)

726 Funeral service and crematories 315 .................. 6.4 90 1.8 141 2.9 60 1.2 157 3.2

729 Miscellaneous personal services 911 .................. 10.9 207 2.5 179 2.1 181 2.2 663 8.0

73 Business services 12 ............................... 556 5.2 4 663 1.9 1 739 .7 3 371 1.4 3 006 1.2

731 Advertising 1 ..................................... 635 9.4 285 1.6 133 .8 260 1.5 (S) (S)

7311 Advertising agencies 1 .......................... 091 8.8 185 1.5 60 .5 203 1.6 (S) (S)

7312, 3, 9 Other advertising 544 .............................. 10.9 100 2.0 72 1.5 57 1.2 (S) (S)

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and collection

agencies 283 ...................................... 5.4 274 5.2 29 .5 215 4.1 (S) (S)

733 Mailing, reproduction, commercial art and

photography, and stenographic services 1 .......... 113 7.7 216 1.5 166 1.1 278 1.9 156 1.1 7331 Direct mailing advertising services 279 ............... 6.7 71 1.7 49 1.2 (S) (S) 31 .7

7336 Commercial art and graphic design 321 .............. 7.7 61 1.5 38 .9 74 1.8 51 1.2 7334, 5, 8 Other reproduction, photography, and

stenographic services 513 ......................... 8.3 85 1.4 79 1.3 122 2.0 74 1.2

734 Services to dwellings and other buildings 490 ........... 2.6 260 1.4 (S) (S) 168 .9 307 1.6

735 Miscellaneous equipment rental and leasing 1 ........ 095 7.0 214 1.4 231 1.5 171 1.1 288 1.8

736 Personnel supply services 685 ........................ 2.0 212 .6 (S) (S) 177 .5 247 .7

7361 Employment agencies 131 ......................... 3.2 63 1.6 (S) (S) 41 1.0 57 1.4

7363 Help supply sevices 555 ........................... 1.8 149 .5 (S) (S) 137 .4 190 .6

737 Computer programming, data processing, and other

computer related services 4 ....................... 633 5.5 1 941 2.3 478 .6 1 186 1.4 1 065 1.3 7371 Computer programming services 991 ................ 4.5 395 1.8 90 .4 (S) (S) (S) (S)

7372 Prepackaged software 981 ......................... 5.6 338 1.9 69 .4 311 1.8 425 2.4 7373 Computer integrated systems design 538 ............ 5.6 (S) (S) (S) (S) (S) (S) 87 .9

7374 Computer processing and data preparation and

processing services 1 .......................... 274 6.9 615 3.4 140 .8 232 1.3 147 .8

7375, 6, 7,

8, 9

Other computer related services 850 ................ 4.9 357 2.1 122 .7 167 1.0 197 1.1

738 Miscellaneous business services 2 .................. 622 5.0 1 260 2.4 435 .8 917 1.8 736 1.4

75 Automotive repair, services, and garages 5 .......... 835 11.5 710 1.4 1 227 2.4 490 1.0 1 402 2.8

751 Automotive rental and leasing, without drivers 1 ...... 533 10.0 174 1.1 113 .7 117 .8 498 3.2

752 Automobile parking 1 .............................. 120 35.6 14 .4 (S) (S) 19 .6 (S) (S)

753 Automotive repair shops 2 ......................... 559 9.6 440 1.7 798 3.0 295 1.1 720 2.7

754 Automotive services, except repair 623 ................ 11.4 82 1.5 258 4.7 59 1.1 174 3.2

76 Miscellaneous repair services 992 .................... 4.6 373 1.7 349 1.6 252 1.2 343 1.6

762 Electrical repair shops 321 ........................... 4.2 127 1.7 92 1.2 95 1.2 130 1.7

763, 4 Other repair services 92 ............................ 7.0 30 2.2 34 2.6 12 .9 24 1.8

769 Miscellaneous repair shops 578 ....................... 4.5 216 1.7 223 1.7 145 1.1 190 1.5

78 Motion pictures 2 .................................. 081 7.9 211 .8 396 1.5 233 .9 2 163 8.3

781, 2 Motion picture production, distribution, and allied

services 975 ....................................... 5.1 140 .7 116 .6 147 .8 1 870 9.8

783 Motion picture theaters 532 .......................... 15.0 22 .6 166 4.7 27 .7 190 5.3

784 Video tape rental 574 ................................ 16.4 (S) (S) 114 3.3 59 1.7 103 2.9

79 Amusement and recreation services 3 .............. 028 5.8 548 1.0 1 821 3.5 560 1.1 1 619 3.1

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 640 ..................... 5.2 156 1.3 154 1.3 152 1.2 294 2.4 793 Bowling centers 170 ................................. 7.6 (S) (S) 179 8.0 21 .9 55 2.4

794 Commercial sports services 268 ...................... 3.6 55 .7 118 1.6 (S) (S) (S) (S) 799 Miscellaneous amusement and recreation services 1 .. 951 6.4 305 1.0 1 369 4.5 319 1.0 1 001 3.3

80 Health services3 4 ................................ 17 721 3.4 4 643 .9 7 410 1.4 8 958 1.7 2 468 .5

801 Offices of physicians3............................ 7 087 5.3 1 604 1.2 755 .6 2 440 1.8 744 .6

802 Offices of dentists3 .............................. 1 959 7.2 391 1.4 320 1.2 957 3.5 269 1.0

803 Offices of osteopathic physicians3 ................. 178 6.1 46 1.6 22 .8 79 2.7 18 .6

804 Offices of other health practitioners3 ............... 1 357 9.7 286 2.0 161 1.2 458 3.3 353 2.5

805 Nursing and personal care facilities3 ............... (S) (S) (S) (S) (S) (S) (S) (S) (S) (S)

806 Hospitals3 4 .................................... 3 227 1.2 (S) (S) 4 404 1.7 4 256 1.6 793 .3

807 Medical and dental laboratories3 .................. 626 5.1 169 1.4 107 .9 163 1.3 42 .3

808 Home health care services3 ...................... 480 3.6 147 1.1 49 .4 144 1.1 63 .5

809 Health and allied services, n.e.c.3 ................. 715 5.2 143 1.1 150 1.1 212 1.6 80 .6

81 Legal services3 .................................. 7 443 10.3 1 360 1.9 325 .4 1 844 2.5 461 .6

823 Libraries3........................................ 13 2.5 4 .9 17 3.4 11 2.2 (S) (S)

824 Correspondence schools and vocational schools3 . 295 8.2 58 1.6 51 1.4 77 2.1 198 5.5

See footnotes at end of table.

2–18nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 7. Operating Expenses by Type and by Kind of Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Lease and rental

payments

Telephone and other

purchased

communications

Purchased utilities2 Purchased office

supplies Advertising services

Amount Percent Amount Percent Amount Percent Amount Percent Amount Percent

83 Social sevices3 .................................. 2 627 4.8 601 1.1 1 161 2.1 1 134 2.1 337 .6

832, 839 Individual and family social services, n.e.c.3 ........ 1 083 4.0 353 1.3 409 1.5 (S) (S) 149 .5

833, 5, 6 Job training, vocational rehabilitation, child day care,

and residential care3............................ 1 544 5.5 248 .9 753 2.7 406 1.5 187 .7

84 Museums, art galleries, and botanical and

zoological gardens3 ............................. 47 1.6 24 .8 98 3.4 66 2.3 51 1.8

86 pt. Membership organizations3....................... 1 028 3.5 (S) (S) 961 3.3 736 2.5 (S) (S)

871 Engineering, architectural, and survey services 2 .... 910 4.7 549 .9 (S) (S) 851 1.4 180 .3

872 Accounting, auditing, and bookkeeping sevices 2 .... 321 8.0 502 1.7 202 .7 765 2.6 139 .5

873 Research, development, and testing services 1 ...... 337 4.8 353 1.3 307 1.1 405 1.5 (S) (S)

874 Management and public relation services 3 .......... 360 5.9 892 1.6 331 .6 936 1.6 374 .7

See footnotes at end of table.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–19
Table 7. Operating Expenses by Type and by Kind of Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Purchased repair

services

Cost of purchased legal

services

Cost of purchased

accounting, auditing,

and bookkeeping

services

Cost of data processing

and other computer~

related services

Other operating

expenses

Amount Percent Amount Percent Amount Percent Amount Percent Amount Percent

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailer parks, and

organization and lodging houses 1 ................. 630 2.8 308 .5 251 .4 73 .1 13 731 23.7

701 Hotels, motels, tourist courts 1 ...................... 503 2.7 295 .5 229 .4 (S) (S) 12 973 23.5

702, 3, 4 Rooming and boarding houses; camps and trailer

parks; organization and lodging houses, on

membership basis 127 .............................. 4.7 13 .5 22 .8 (S) (S) 758 28.1

72 Personal services 873 ................................ 2.0 202 .5 372 .9 70 .2 8 183 18.8

721 Laundry, cleaning, and garment services 381 ........... 2.7 58 .4 84 .6 21 .1 2 858 20.2

722 Photographic studios, portrait 47 ..................... 1.5 7 .2 17 .5 4 .1 762 24.7

723 Beauty shops 171 ................................... 1.6 (S) (S) 122 1.1 (S) (S) (S) (S)

724 Barber shops (S) ................................... (S) (S) (S) (S) (S) (S) (S) (S) (S)

725 Shoe repair shops and shoe shine parlors 9 .......... .8 (S) (S) 16 1.4 (S) (S) (S) (S)

726 Funeral service and crematories 160 .................. 3.2 20 .4 56 1.1 (S) (S) 970 19.7

729 Miscellaneous personal services (S) .................. (S) 79 1.0 67 .8 (S) (S) 1 762 21.2

73 Business services 3 ............................... 275 1.3 1 482 .6 1 186 .5 1 714 .7 45 469 18.7

731 Advertising 159 ..................................... .9 122 .7 135 .8 103 .6 3 257 18.7

7311 Advertising agencies 111 .......................... .9 78 .6 100 .8 70 .6 2 100 16.9

7312, 3, 9 Other advertising 48 .............................. 1.0 44 .9 35 .7 (S) (S) 1 157 23.2

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and collection

agencies 62 ...................................... 1.2 107 2.0 32 .6 107 2.0 1 032 19.6

733 Mailing, reproduction, commercial art and

photography, and stenographic services 327 .......... 2.3 59 .4 106 .7 (S) (S) 3 433 23.7 7331 Direct mailing advertising services 67 ............... 1.6 25 .6 20 .5 (S) (S) 905 21.6

7336 Commercial art and graphic design 69 .............. 1.6 19 .5 44 1.0 (S) (S) 993 23.8

7334, 5, 8 Other reproduction, photography, and

stenographic services 191 ......................... 3.1 15 .2 43 .7 (S) (S) 1 535 24.9

734 Services to dwellings and other buildings 237 ........... 1.2 80 .4 113 .6 39 .2 (S) (S)

735 Miscellaneous equipment rental and leasing 566 ........ 3.6 108 .7 102 .7 44 .3 3 124 20.0

736 Personnel supply services (S) ........................ (S) 57 .2 (S) (S) 35 .1 (S) (S)

7361 Employment agencies (S) ......................... (S) 15 .4 (S) (S) 6 .1 (S) (S)

7363 Help supply sevices (S) ........................... (S) 42 .1 (S) (S) (S) (S) (S) (S)

737 Computer programming, data processing, and other

computer related services 1 ....................... 183 1.4 627 .7 278 .3 1 096 1.3 17 793 21.0 7371 Computer programming services 216 ................ 1.0 149 .7 84 .4 (S) (S) (S) (S)

7372 Prepackaged software 139 ......................... .8 229 1.3 76 .4 52 .3 3 945 22.6 7373 Computer integrated systems design (S) ............ (S) (S) (S) (S) (S) (S) (S) 2 365 24.6 7374 Computer processing and data preparation and

processing services 461 .......................... 2.5 69 .4 32 .2 403 2.2 3 808 20.8 7375, 6, 7,

8, 9

Other computer related services 243 ................ 1.4 82 .5 53 .3 390 2.3 3 601 20.8

738 Miscellaneous business services 609 .................. 1.2 (S) (S) 327 .6 183 .4 11 470 22.0

75 Automotive repair, services, and garages 1 .......... 245 2.5 211 .4 335 .7 170 .3 10 641 21.0

751 Automotive rental and leasing, without drivers 656 ...... 4.3 90 .6 30 .2 87 .6 3 447 22.5 752 Automobile parking 41 .............................. 1.3 15 .5 9 .3 (S) (S) (S) (S)

753 Automotive repair shops 390 ......................... 1.5 82 .3 252 .9 70 .3 6 022 22.6 754 Automotive services, except repair 158 ................ 2.9 24 .4 44 .8 (S) (S) (S) (S)

76 Miscellaneous repair services 329 .................... 1.5 95 .4 151 .7 55 .3 4 827 22.2

762 Electrical repair shops 85 ........................... 1.1 29 .4 47 .6 25 .3 1 639 21.4 763, 4 Other repair services (S) ............................ (S) 14 1.1 11 .8 (S) (S) 333 25.2

769 Miscellaneous repair shops 230 ....................... 1.8 52 .4 93 .7 (S) (S) 2 855 22.4

78 Motion pictures 294 .................................. 1.1 206 .8 188 .7 77 .3 8 015 30.6

781, 2 Motion picture production, distribution, and allied services 147 ....................................... .8 175 .9 154 .8 63 .3 6 669 34.8 783 Motion picture theaters 88 .......................... 2.5 21 .6 12 .3 (S) (S) 864 24.3

784 Video tape rental 59 ................................ 1.7 10 .3 22 .6 7 .2 482 13.8

79 Amusement and recreation services 1 .............. 220 2.3 413 .8 488 .9 80 .2 13 845 26.3

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers (S) ..................... (S) 159 1.3 (S) (S) 18 .1 (S) (S)

793 Bowling centers 115 ................................. 5.1 10 .4 18 .8 (S) (S) 319 14.2

794 Commercial sports services 84 ...................... 1.1 69 .9 26 .3 12 .2 2 456 32.7

799 Miscellaneous amusement and recreation services 915 .. 3.0 176 .6 216 .7 47 .2 7 386 24.1

80 Health services3 4 ................................ 5 777 1.1 1 759 .3 2 306 .4 2 179 .4 134 881 25.6

801 Offices of physicians3............................ 982 .7 520 .4 1 124 .8 993 .7 26 141 19.5

802 Offices of dentists3 .............................. 290 1.1 119 .4 281 1.0 (S) (S) 6 104 22.4

803 Offices of osteopathic physicians3 ................. 25 .8 21 .7 31 1.1 14 .5 435 15.0

804 Offices of other health practitioners3 ............... 146 1.0 (S) (S) 148 1.1 42 .3 2 577 18.5

805 Nursing and personal care facilities3 ............... (S) (S) (S) (S) (S) (S) (S) (S) (S) (S)

806 Hospitals3 4 .................................... 3 518 1.3 624 .2 301 .1 772 .3 80 714 30.3

807 Medical and dental laboratories3 .................. 212 1.7 (S) (S) 71 .6 (S) (S) 3 628 29.5

808 Home health care services3 ...................... 52 .4 (S) (S) 75 .6 (S) (S) 2 840 21.3

809 Health and allied services, n.e.c.3 ................. 178 1.3 59 .4 73 .5 50 .4 3 772 27.7

81 Legal services3 .................................. 550 .8 583 .8 427 .6 275 .4 10 276 14.2

823 Libraries3........................................ 13 2.5 (S) (S) 2 .4 5 1.0 124 24.4

824 Correspondence schools and vocational schools3 . 48 1.3 26 .7 28 .8 13 .4 587 16.3

See footnotes at end of table.

2–20nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 7. Operating Expenses by Type and by Kind of Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Purchased repair

services

Cost of purchased legal

services

Cost of purchased

accounting, auditing,

and bookkeeping

services

Cost of data processing

and other computer~

related services

Other operating

expenses

Amount Percent Amount Percent Amount Percent Amount Percent Amount Percent

83 Social sevices3 .................................. 722 1.3 155 .3 367 .7 145 .3 14 916 27.0

832, 839 Individual and family social services, n.e.c.3 ........ 267 1.0 69 .3 192 .7 72 .3 9 068 33.2

833, 5, 6 Job training, vocational rehabilitation, child day care,

and residential care3............................ 455 1.6 86 .3 175 .6 74 .3 5 848 20.9

84 Museums, art galleries, and botanical and

zoological gardens3 ............................. 53 1.8 11 .4 16 .6 (S) (S) 817 28.2

86 pt. Membership organizations3....................... 581 2.0 372 1.3 228 .8 108 .4 9 780 33.3

871 Engineering, architectural, and survey services 342 .... .6 (S) (S) 226 .4 (S) (S) 14 029 22.7

872 Accounting, auditing, and bookkeeping sevices 207 .... .7 441 1.5 (S) (S) 262 .9 4 403 15.2

873 Research, development, and testing services 303 ...... 1.1 198 .7 118 .4 (S) (S) 7 367 26.7

874 Management and public relation services 436 .......... .8 681 1.2 395 .7 (S) (S) 12 831 22.5

Note: Detail may not add to total because of rounding. For estimated measures of sampling variability (coefficients of variation) see explanation in appendix A for percentage columns and table 11 for other columns.

1Payroll data are not the same as in other reports from the 1992 Census of Service Industries due to their sample basis and inclusion of auxiliaries.

2These data represent only utilities which were purchased by firms in 1992, and exclude those utilities costs which were part of normal lease and rental payments or franchise fees.

3Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

4Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–21
Table 8. Detailed Purchased Utilities by Kind of Business: 1992

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Cost of purchased utilities2

Operating expenses1 All utilities Electricity

Fuels

(nonhighway)

Water, sewer, and

other utilities

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailering parks, and

organization and lodging houses 57 ................. 852 3 495 2 252 497 746

701 Hotels, motels, tourist courts 55 ...................... 151 3 269 2 108 458 703 702, 3, 4 Rooming and boarding houses; camps and trailering

parks; organization and lodging houses, on

membership basis 2 .............................. 701 226 144 39 43

72 Personal services 43 ................................ 482 2 022 1 114 518 391

721 Laundry, cleaning, and garment services 14 ........... 121 1 075 434 387 254 722 Photographic studios, portrait 3 ..................... 083 45 34 6 6 723 Beauty shops 10 ................................... 980 488 359 64 64 724 Barber shops (S) ................................... 53 (S) 8 (S)

725 Shoe repair shops and shoe shine parlors 1 .......... 144 41 32 (S) (S) 726 Funeral service and crematories 4 ................... 922 141 85 32 24 729 Miscellaneous personal services 8 .................. 326 179 132 16 31

73 Business services 243 ................................ 594 1 739 1 225 314 200

731 Advertising 17 ..................................... 400 133 118 10 5

7311 Advertising agencies 12 ........................... 420 60 54 4 2

7312, 3, 9 Other advertising 4 .............................. 979 72 64 (S) (S)

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and collection

agencies 5 ...................................... 273 29 24 (S) 3

733 Mailing, reproduction, commercial art and

photography, and stenographic services 14 ........... 508 166 127 22 17

7331 Direct mail advertising services 4 .................. 182 49 38 6 5

7336 Commercial art and graphic design 4 .............. 168 38 27 6 5

7334, 5, 8 Other reproduction, photography, and stenographic

services 6 ..................................... 159 79 62 (S) 7

734 Services to dwellings and other buildings 19 ........... 067 (S) (S) (S) (S)

735 Miscellaneous equipment rental and leasing 15 ........ 661 231 108 (S) 22

736 Personnel supply services 34 ........................ 882 (S) (S) (S) (S)

7361 Employment agencies 4 .......................... 044 (S) (S) (S) (S)

7363 Help supply services 30 ........................... 838 (S) (S) (S) (S)

737 Computer and data processing services 84 ............ 676 478 391 44 43 7371 Computer programming services 21 ................ 940 90 73 (S) (S)

7372 Prepackaged software 17 ......................... 477 69 59 (S) (S)

7373 Computer integrated systems design 9 ............. 607 (S) (S) (S) (S)

7374 Computer processing and data preparation and

processing services 18 ........................... 340 140 123 6 11 7375, 6, 7,

8, 9

Other computer related services 17 ................. 312 122 85 25 12

738 Miscellaneous business services 52 .................. 128 435 324 47 64

75 Automotive repair, services, and garages 50 .......... 577 1 227 753 255 219

751 Automotive rental and leasing, without drivers 15 ....... 349 113 70 30 13

752 Automobile parking 3 .............................. 148 (S) (S) (S) 3

753 Automotive repair shops 26 .......................... 622 798 491 178 129

754 Automotive services, except repair 5 ................. 458 258 144 42 73

76 Miscellaneous repair services 21 ..................... 742 349 215 78 56

762 Electrical repair shops 7 ............................ 664 92 55 21 16

763, 4 Other repair services 1 ............................. 318 34 20 (S) 4

769 Miscellaneous repair shops 12 ....................... 760 223 139 48 36

78 Motion pictures 26 .................................. 210 396 324 30 42

781, 2 Motion picture production, distribution, and allied

services 19 ....................................... 157 116 95 7 13

783 Motion picture theaters 3 ........................... 556 166 131 14 21

784 Video tape rental 3 ................................ 497 114 98 8 8

79 Amusement and recreation services 52 ............... 605 1 821 1 314 216 291

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 12 ..................... 264 154 106 11 (S)

793 Bowling centers 2 ................................. 240 179 143 20 17

794 Commercial sports services 7 ....................... 510 118 87 10 21

799 Miscellaneous amusement and recreation services 30 .. 591 1 369 978 175 216

80 Health services3 4 ................................ 527 901 7 410 4 662 1 517 1 231

801 Offices of physicians3 ............................ 133 827 755 552 87 116

802 Offices of dentists3 .............................. 27 199 320 211 (S) 48

803 Offices of osteopathic physicians3 ................. 2 905 22 16 (S) (S)

804 Offices of other health practitioners3 ............... 13 967 161 119 25 17

805 Nursing and personal care facilities3 ............... (S) (S) (S) (S) (S)

806 Hospitals3 4 ..................................... 266 091 4 404 2 648 1 054 702

807 Medical and dental laboratories3................... 12 291 107 81 7 19

808 Home health care services3....................... 13 341 49 35 (S) 9

809 Health and allied services, n.e.c.3.................. 13 639 150 106 15 29

81 Legal services3................................... 72 366 325 263 38 24

823 Libraries3 ........................................ 508 17 13 3 2

824 Correspondence schools and vocational schools3.. 3 613 51 43 4 4

83 Social services3 .................................. 55 289 1 161 678 262 221

832, 839 Individual and family social services, n.e.c.3......... 27 346 409 224 (S) 72

833, 5, 6 Job training, vocational rehabilitation, child day care,

and residential care3 ............................ 27 943 753 454 150 149

See footnotes at end of table.

2–22nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 8. Detailed Purchased Utilities by Kind of Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Cost of purchased utilities2

Operating expenses1 All utilities Electricity

Fuels

(nonhighway)

Water, sewer, and

other utilities

84 Museums, art galleries, and botanical and

zoological gardens3 ............................. 2 900 98 71 18 9

86 pt. Membership organizations3 ....................... 29 355 961 547 175 239

871 Engineering, architectural, and surveying services 61 . 683 (S) (S) (S) (S)

872 Accounting, auditing, and bookkeeping services 29 ... 019 202 144 (S) 20

873 Research, development, and testing services 27 ...... 573 307 235 36 36

874 Management and public relation services 57 .......... 121 331 (S) (S) (S)

Note: Detail may not add to total because of rounding. See table 11 for estimated measures of sampling variability (coefficients of variation).

1Data on total operating expenses may differ from those compiled in the 1992 Service Annual Survey since they were collected separately.

2These data represent only utilities which were purchased by firms in 1992, and exclude those utilities costs which were part of normal lease and rental payments or franchise fees.

3Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

4Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

Table 9. Detailed Repair Services by Kind of Business: 1992

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Purchased repair services

Operating

expenses1 Total

Buildings,

structures, and

related facilities

Machinery,

equipment, and

other

Acquisition value of

depreciable assets

at end of 1992

Capital expenditures

(other than land)

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailering parks, and

organization and lodging houses 57 .............. 852 1 630 1 031 598 106 184 6 313

701 Hotels, motels, tourist courts 55 ................... 151 1 503 938 565 101 846 6 109 702, 3, 4 Rooming and boarding houses; camps and

trailering parks; organization and lodging

houses, on membership basis 2 ................ 701 127 94 33 4 338 205

72 Personal services 43 ............................. 482 873 366 507 23 540 2 308

721 Laundry, cleaning, and garment services 14 ........ 121 381 76 305 9 461 888 722 Photographic studios, portrait 3 .................. 083 47 18 29 1 612 (S)

723 Beauty shops 10 ................................ 980 171 (S) (S) 3 759 264 724 Barber shops (S) ................................ (S) (S) (S) 347 9

725 Shoe repair shops and shoe shine parlors 1 ....... 144 9 (S) 6 484 (S) 726 Funeral service and crematories 4 ............... 922 160 114 46 5 000 465 729 Miscellaneous personal services 8 ............... 326 (S) 37 (S) 2 876 392

73 Business services 243 ............................ 594 3 275 522 2 753 101 368 18 098

731 Advertising 17 .................................. 400 159 40 119 8 671 655

7311 Advertising agencies 12 ....................... 420 111 25 86 3 204 308

7312, 3, 9 Other advertising 4 ........................... 979 48 (S) 32 5 466 346

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and

collection agencies 5 .......................... 273 62 11 51 1 165 133

733 Mailing, reproduction, commercial art and

photography, and stenographic services 14 ....... 508 327 43 285 5 716 797 7331 Direct mail advertising services 4 .............. 182 67 11 56 1 538 190 7336 Commercial art and graphic design 4 ........... 168 69 10 58 1 484 222 7334, 5, 8 Other reproduction, photography, and

stenographic services 6 ...................... 159 191 21 170 2 693 (S)

734 Services to dwellings and other buildings 19 ........ 067 237 (S) 203 4 186 525 735 Miscellaneous equipment rental and leasing 15 ..... 661 566 67 499 27 242 6 189

736 Personnel supply services 34 ..................... 882 (S) 18 (S) 1 427 224 7361 Employment agencies 4 ...................... 044 (S) 3 (S) 291 35

7363 Help supply services 30 ........................ 838 (S) 16 (S) 1 136 189

737 Computer and data processing services 84 ......... 676 1 183 214 969 33 996 6 270

7371 Computer programming services 21 ............. 940 216 57 159 5 772 954 7372 Prepackaged software 17 ...................... 477 139 27 111 5 614 1 419 7373 Computer integrated systems design 9 ......... 607 (S) (S) (S) 3 831 737 7374 Computer processing and data preparation and

processing services 18 ....................... 340 461 78 383 10 406 1 610 7375, 6, 7,

8, 9

Other computer related services 17 ............. 312 243 37 206 8 374 1 551

738 Miscellaneous business services 52 ............... 128 609 95 514 18 966 (S)

75 Automotive repair, services, and garages 50 ....... 577 1 245 298 947 43 898 21 112

751 Automotive rental and leasing, without drivers 15 ... 349 656 100 556 26 089 19 516

752 Automobile parking 3 ........................... 148 41 19 (S) (S) 64

753 Automotive repair shops 26 ...................... 622 390 148 242 12 853 1 325

754 Automotive services, except repair 5 ............. 458 158 31 127 3 854 207

76 Miscellaneous repair services 21 ................. 742 329 91 237 (S) 997

762 Electrical repair shops 7 ........................ 664 85 25 60 2 678 282

763, 4 Other repair services 1 ......................... 318 (S) 6 (S) 427 (S)

769 Miscellaneous repair shops 12 .................... 760 230 60 170 (S) 682

See footnotes at end of table.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–23
Table 9. Detailed Repair Services by Kind of Business: 1992mCon.

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Purchased repair services

Operating

expenses1 Total

Buildings,

structures, and

related facilities

Machinery,

equipment, and

other

Acquisition value of

depreciable assets

at end of 1992

Capital expenditures

(other than land)

78 Motion pictures 26 ............................... 210 294 133 161 17 725 2 858

781, 2 Motion picture production, distribution, and allied

services 19 .................................... 157 147 60 87 9 323 1 527

783 Motion picture theaters 3 ....................... 556 88 38 50 5 006 426

784 Video tape rental 3 ............................. 497 59 (S) (S) 3 395 906

79 Amusement and recreation services 52 ........... 605 1 220 538 682 58 883 4 544

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 12 .................. 264 (S) (S) (S) 6 376 354

793 Bowling centers 2 .............................. 240 115 43 72 3 791 196

794 Commercial sports services 7 ................... 510 84 (S) 33 4 455 (S)

799 Miscellaneous amusement and recreation

services 30 .................................... 591 915 389 527 44 261 3 759

80 Health services2 3 ............................. 527 901 5 777 2 118 3 659 332 813 31 309

801 Offices of physicians2......................... 133 827 982 313 669 31 256 3 331

802 Offices of dentists2 ........................... 27 199 290 124 166 10 473 902

803 Offices of osteopathic physicians2 .............. 2 905 25 (S) 15 896 (S)

804 Offices of other health practitioners2 ............ 13 967 146 69 77 4 825 653

805 Nursing and personal care facilities2 ............ (S) (S) (S) (S) (S) (S)

806 Hospitals2 3 ................................. 266 091 3 518 1 296 2 222 236 798 21 978

807 Medical and dental laboratories2 ............... 12 291 212 29 183 4 504 662

808 Home health care services2 ................... 13 341 52 14 39 2 060 446

809 Health and allied services, n.e.c.2 .............. 13 639 178 48 130 5 952 (S)

81 Legal services2 ............................... 72 366 550 124 426 18 114 1 785

823 Libraries2..................................... 508 13 8 4 541 26

824 Correspondence schools and vocational

schools2 .................................... 3 613 48 23 26 1 926 206

83 Social services2............................... 55 289 722 467 255 28 640 2 877

832, 839 Individual and family social services, n.e.c.2 ..... 27 346 267 154 112 10 083 (S)

833, 5, 6 Job training, vocational rehabilitation, child day

care, and residential care2.................... 27 943 455 312 143 18 557 1 520

84 Museums, art galleries, and botanical and

zoological gardens2 .......................... 2 900 53 30 22 5 115 (S)

86 pt. Membership organizations2.................... 29 355 581 334 247 21 136 1 727

871 Engineering, architectural, and surveying

services 61 ..................................... 683 342 101 241 16 258 2 007

872 Accounting, auditing, and bookkeeping

services 29 ..................................... 019 207 50 157 7 799 899

873 Research, development, and testing services 27 ... 573 303 87 217 15 062 2 261

874 Management and public relation services 57 ....... 121 436 (S) 296 14 257 1 781

Note: Detail may not add to total because of rounding. See table 11 for estimated measures of sampling variability (coefficients of variation).

1Data on total operating expenses may differ from those compiled in the 1992 Service Annual Survey since they were collected separately.

2Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

3Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

2–24nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 10. Acquisition Value of Depreciable Assets, Capital Expenditures, Receipts or Revenue,

and Total Operating Expenses of Corporations by Kind of Business: 1992

[Dollar amounts are in millions. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assets atm

End of 1992 End of 1991

Capital expenditures

(other than land) Receipts or revenue1 Operating expenses

70 Hotels, rooming houses, camps, and other lodging

places 68 .......................................... 120 64 676 4 230 52 544 41 201

72 Personal services 13 ................................. 974 12 871 1 446 32 276 24 472

73 Business services 86 ................................. 289 77 074 15 525 257 287 205 822

75 Automotive repair, services, and garages 35 ............. 267 33 930 19 965 54 991 38 267

76 Miscellaneous repair services (S) ....................... (S) 683 25 837 16 221

78 Motion pictures 15 .................................... 114 13 313 2 370 38 177 22 071

79 Amusement and recreation services 46 ................. 196 43 201 3 618 48 811 40 044

80 Health services2 3 ................................. 309 358 285 086 29 166 553 309 482 637

81 Legal services2.................................... 5 305 4 881 559 39 960 36 389

83 Social services2 ................................... 25 238 23 470 2 667 63 325 52 213

84 Museums, botanical, zoological, gardens2 ............ 5 015 4 443 (S) 3 324 2 845

86 pt. Membership organizations2 4........................ 21 136 19 572 1 727 36 256 29 355

871 Engineering, architectural, and surveying services 14 ..... 300 13 077 1 778 72 645 53 851

872 Accounting, auditing, and bookkeeping services 2 ....... 436 2 216 322 13 735 11 939

873 Research and testing services 15 ...................... 097 13 338 2 275 34 738 27 107

874 Management and public relations services 10 ............ 735 9 670 1 345 54 488 42 663

Note: See table 11 for estimated measures of sampling variability (coefficients of variation).

1Data represent receipts of taxable firms and revenue of tax~exempt organizations. See appendix A for a description. 2Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

3Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

4Data on total operating expenses may differ from those compiled in the 1992 Service Annual Survey since they were collected separately.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–25
Table 11. Estimated Relative Standard Error by Kind of Business: 1992

[Coefficient of variation in percent. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assets Capital expenditures (other than land)

End of 1992

Total

New

capital

expendi~ tures

New buildings,

structures, and related

facilities

New highway

vehicles

New computer

hardware

and data

processing

equipment

All other new capital

expendi~ tures

Used

capital

expendi~ tures Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailer parks, and

organization and lodging houses 9.2 ................. 9.3 10.9 15.5 11.6 10.0 * 3.2 3.7 3.2

701 Hotels, motels, tourist courts 9.5 ...................... 9.6 11.3 * 12.0 10.2 * 3.3 3.8 3.3 702, 3, 4 Rooming and boarding houses; camps and trailer

parks; organization and lodging houses, on

membership basis 8.3 .............................. 8.2 9.6 * 11.7 9.4 * 4.4 5.2 8.5

72 Personal services 5.0 ................................ 4.6 9.9 11.4 4.9 5.0 * 2.0 3.3 2.1

721 Laundry, cleaning, and garment services 6.4 ........... 5.3 10.2 9.9 8.0 6.9 * 3.4 7.9 3.3

722 Photographic studios, portrait * ..................... * * * 11.6 17.2 * 7.5 14.8 8.5

723 Beauty shops 14.6 ................................... 16.2 * * 14.8 15.7 * 4.4 * *

724 Barber shops 14.9 ................................... 14.9 * * * * * 12.6 * *

725 Shoe repair shops and shoe shine parlors * .......... * * * * * * 8.6 * *

726 Funeral service and crematories 12.0 .................. 12.3 14.7 * 12.6 14.8 * 2.9 4.0 4.1

729 Miscellaneous personal services 10.1 .................. 9.7 11.5 * * 11.9 * 7.1 11.3 7.6

73 Business services 3.9 ............................... 4.1 5.2 4.3 3.6 6.6 7.0 2.2 4.2 2.2

731 Advertising 4.9 ..................................... 5.0 12.5 11.3 9.9 6.0 * 6.0 * 5.7

7311 Advertising agencies 5.9 .......................... 6.0 * * 6.8 7.0 * 4.0 15.0 4.1

7312, 3, 9 Other advertising 7.6 .............................. 7.8 7.8 12.0 * 8.8 * 9.3 * 8.9

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and collection

agencies 7.3 ...................................... 7.5 11.5 * 13.2 8.9 10.3 4.4 15.8 4.9

733 Mailing, reproduction, commercial art and

photography, and stenographic services 9.9 .......... 11.2 * * 9.5 * * 4.3 6.9 4.4 7331 Direct mailing advertising services 8.6 ............... 9.0 * * 7.0 15.7 * 6.8 7.6 7.4 7336 Commercial art and graphic design 10.4 .............. 11.5 * * * * * 8.7 13.4 9.2 7334, 5, 8 Other reproduction, photography, and

stenographic services * ......................... * * * * * * 6.8 * *

734 Services to dwellings and other buildings 15.8 ........... 16.6 * * * * 17.3 14.1 * *

735 Miscellaneous equipment rental and leasing 3.6 ........ 3.7 14.2 4.0 4.5 7.1 13.4 3.9 11.3 3.9

736 Personnel supply services 9.9 ........................ 9.9 * * 6.8 * * 7.2 13.4 7.0

7361 Employment agencies 12.9 ......................... 12.8 * * * * * 9.8 * *

7363 Help supply sevices 11.5 ........................... 11.5 * * 7.4 * * 8.7 14.3 8.7

737 Computer programming, data processing, and other

computer related services 2.3 ....................... 2.4 4.9 13.5 2.9 4.7 5.2 2.1 4.3 2.2

7371 Computer programming services 11.2 ................ 11.2 * * 12.3 15.7 * 9.4 * 8.4

7372 Prepackaged software 3.4 ......................... 4.3 8.6 * 6.4 13.0 6.1 4.8 6.4 6.3

7373 Computer integrated systems design 5.3 ............ 5.5 * * 6.3 11.1 6.6 4.7 9.0 5.3

7374 Computer processing and data preparation and

processing services 3.8 .......................... 3.7 2.6 9.4 5.0 4.3 * 2.8 3.5 3.1

7375, 6, 7,

8, 9

Other computer related services 2.3 ................ 2.3 7.6 * 2.4 6.9 4.8 2.6 6.1 2.6

738 Miscellaneous business services * .................. * * * * * * 8.3 10.2 8.4

75 Automotive repair, services, and garages 2.6 .......... 2.6 13.3 2.7 8.5 6.2 * 2.1 4.5 2.1

751 Automotive rental and leasing, without drivers 2.7 ...... 2.7 3.7 2.8 9.8 12.0 * 2.6 5.2 2.8 752 Automobile parking 15.7 .............................. * * * * 11.2 5.1 * * 7.8 753 Automotive repair shops 8.5 ......................... 7.5 * 9.2 13.2 7.5 * 2.9 * 2.9 754 Automotive services, except repair 14.9 ................ 15.9 * * * * * 9.9 * *

76 Miscellaneous repair services 6.7 .................... 4.5 11.4 7.0 4.3 8.1 * * 7.3 *

762 Electrical repair shops 3.9 ........................... 3.9 12.2 10.8 7.4 5.7 * 4.2 16.3 3.2

763, 4 Other repair services * ............................ * * * 13.8 * * 14.5 16.8 *

769 Miscellaneous repair shops 9.6 ....................... 6.5 17.0 8.7 5.6 12.8 * * 8.6 *

78 Motion pictures 9.0 .................................. 9.4 9.7 * 9.1 10.6 11.7 5.5 7.3 5.5

781, 2 Motion picture production, distribution, and allied services 16.1 ....................................... 16.4 14.3 * 13.0 * 16.9 9.6 11.7 9.7 783 Motion picture theaters 13.2 .......................... 14.0 16.3 * * 13.3 10.3 7.2 10.1 6.7 784 Video tape rental 5.1 ................................ 4.9 13.0 * 7.6 5.2 * 3.0 * *

79 Amusement and recreation services 5.8 .............. 6.2 7.7 10.4 8.1 10.3 14.7 2.9 3.7 3.4

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 15.3 ..................... 15.5 * * 10.9 10.5 * 7.8 11.7 *

793 Bowling centers 17.4 ................................. 17.3 17.2 * * * * 6.4 10.0 4.9

794 Commercial sports services * ...................... * * * 7.8 6.7 6.6 9.0 10.2 10.4

799 Miscellaneous amusement and recreation services 6.6 .. 7.2 8.4 13.1 12.4 11.9 16.4 3.6 4.4 4.2

80 Health services1 2 ................................ 4.4 4.6 7.3 10.0 7.3 4.1 10.4 2.1 2.4 2.8

801 Offices of physicians1............................ 5.3 5.0 12.2 13.1 8.7 6.6 * 2.9 7.3 3.4

802 Offices of dentists1 .............................. 10.1 9.6 * * 16.1 9.7 * 3.2 7.1 4.0

803 Offices of osteopathic physicians1 ................. * * * * * * * 8.7 16.4 6.3

804 Offices of other health practitioners1 ............... 13.5 12.9 * * 10.0 9.2 * 5.8 7.9 6.6

805 Nursing and personal care facilities1 ............... * * * * **** * *

806 Hospitals1 2 .................................... 6.1 6.1 9.2 * 11.5 5.4 16.9 2.8 3.0 4.1

807 Medical and dental laboratories1 .................. 17.2 11.1 * 16.4 14.4 14.1 * 7.2 10.8 7.2

808 Home health care services1 ...................... 15.3 16.0 * * 12.1 4.6 17.0 9.1 16.7 8.5

809 Health and allied services, n.e.c.1 ................. * * 9.0 6.7 8.7 * * 4.7 7.0 4.8

81 Legal services1 .................................. 7.9 6.9 * * 8.2 5.8 * 3.2 6.8 3.0

823 Libraries1........................................ 10.1 10.2 10.2 * * * * 11.0 8.7 *

See footnotes at end of table.

2–26nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 11. Estimated Relative Standard Error by Kind of Business: 1992mCon.

[Coefficient of variation in percent. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assets Capital expenditures (other than land)

End of 1992

Total

New

capital

expendi~ tures

New buildings,

structures, and related

facilities

New highway

vehicles

New computer

hardware

and data

processing

equipment

All other new capital

expendi~ tures

Used

capital

expendi~ tures Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other

824 Correspondence schools and vocational schools1 . 11.6 9.5 * * 10.9 8.0 * 6.9 11.7 6.6

83 Social sevices1 .................................. 15.0 15.1 14.8 12.8 * 14.8 * 3.4 4.0 2.7

832, 839 Individual and family social services, n.e.c.1 ........ * * * * * * * 6.6 7.8 5.7 833, 5, 6 Job training, vocational rehabilitation, child day care, and residential care1............................ 7.9 9.4 14.2 7.6 6.4 4.2 14.8 3.9 4.7 2.3

84 Museums, art galleries, and botanical and

zoological gardens1 ............................. * * * * 13.6 14.2 * 9.1 9.8 10.2

86 pt. Membership organizations1....................... 17.6 * * 12.2 11.4 13.0 * 5.2 7.8 6.7

871 Engineering, architectural, and survey services 9.8 .... 7.0 * 12.4 9.9 8.9 * 4.1 8.0 4.0

872 Accounting, auditing, and bookkeeping sevices 9.0 .... 8.4 * 16.2 11.0 6.8 * 3.2 9.4 2.6

873 Research, development, and testing services 4.6 ...... 4.0 7.2 11.0 5.3 6.6 * 2.7 5.8 2.3

874 Management and public relation services 10.2 .......... 8.6 * 14.2 9.0 15.0 * 9.4 * 7.2

See footnotes at end of table.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–27
Table 11. Estimated Relative Standard Error by Kind of Business: 1992mCon.

[Coefficient of variation in percent. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assetsmCon. Depreciation charges

End of 1991

Total

Buildings,

structures,

and related

facilities

Machinery,

equipment,

and other

Deduc~

tions from

depreci~

able assets Total

Buildings,

structures,

and related

facilities

Machinery,

equipment,

and other

Operating

expenses

Annual

payroll

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailer parks, and

organization and lodging houses 3.5 ................. 4.0 3.4 17.9 4.6 4.7 7.3 1.1 1.2

701 Hotels, motels, tourist courts 3.6 ...................... 4.2 3.5 * 4.8 4.9 7.5 1.1 1.2

702, 3, 4 Rooming and boarding houses; camps and trailer

parks; organization and lodging houses, on

membership basis 4.5 .............................. 6.1 6.1 17.7 6.9 9.2 9.2 1.3 3.2

72 Personal services 2.1 ................................ 3.5 2.3 7.3 2.6 5.0 2.8 .9 1.2

721 Laundry, cleaning, and garment services 3.6 ........... 8.4 3.4 10.3 3.9 11.5 4.0 1.5 1.9

722 Photographic studios, portrait 9.5 ..................... 11.4 10.7 * 10.6 * 10.7 3.4 2.4

723 Beauty shops * ................................... * * * 5.6 11.4 5.6 1.4 2.0

724 Barber shops * ................................... * * * * * * * 6.7

725 Shoe repair shops and shoe shine parlors 7.6 .......... * * * * * * 3.6 5.9

726 Funeral service and crematories 3.2 .................. 4.7 4.2 14.1 4.3 7.3 7.7 2.4 3.6

729 Miscellaneous personal services 8.5 .................. 12.7 9.4 * 8.6 13.3 9.2 2.6 4.1

73 Business services 2.3 ............................... 4.6 2.3 9.8 2.1 6.1 2.1 1.0 2.0

731 Advertising 6.4 ..................................... * 6.0 10.1 4.4 16.3 5.0 1.4 2.3 7311 Advertising agencies 3.9 .......................... 16.0 4.0 14.4 3.8 14.8 3.8 1.6 2.6 7312, 3, 9 Other advertising 9.9 .............................. * 9.6 7.9 7.1 * 8.2 2.8 5.5

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and collection

agencies 4.6 ...................................... 12.8 5.1 4.9 4.2 15.6 4.8 2.3 3.3

733 Mailing, reproduction, commercial art and

photography, and stenographic services 5.0 .......... 7.6 5.0 16.7 5.1 8.9 5.5 2.3 3.0

7331 Direct mailing advertising services 6.8 ............... 9.4 7.5 * 7.2 12.7 7.3 4.7 5.0

7336 Commercial art and graphic design 10.3 .............. * 10.2 * 13.3 * 14.1 3.2 3.9

7334, 5, 8 Other reproduction, photography, and

stenographic services 8.2 ......................... * * * 6.0 14.2 6.3 3.6 5.8

734 Services to dwellings and other buildings 16.0 ........... * * 11.7 * * * 1.6 2.5 735 Miscellaneous equipment rental and leasing 4.3 ........ 14.2 4.2 16.7 4.3 11.7 4.6 1.9 2.8

736 Personnel supply services 7.4 ........................ 14.7 7.0 * 6.8 15.3 7.0 1.5 2.4

7361 Employment agencies 7.8 ......................... * * * * * * 2.2 2.1

7363 Help supply sevices 9.3 ........................... 15.4 9.0 * 8.0 * 8.1 1.7 2.7

737 Computer programming, data processing, and other

computer related services 2.3 ....................... 4.6 2.3 4.4 2.0 3.4 2.1 1.0 1.5

7371 Computer programming services 9.6 ................ * 8.3 12.5 7.8 16.2 7.1 2.5 4.0

7372 Prepackaged software 6.9 ......................... 6.1 8.4 * 4.5 7.0 5.2 2.3 3.1

7373 Computer integrated systems design 5.6 ............ 8.3 6.1 * 10.6 5.6 11.3 4.4 4.3 7374 Computer processing and data preparation and

processing services 2.8 .......................... 3.6 3.1 7.0 2.1 3.2 2.0 .8 1.0 7375, 6, 7,

8, 9

Other computer related services 2.7 ................ 6.3 2.6 2.5 2.8 6.1 2.9 1.4 1.7

738 Miscellaneous business services 8.5 .................. 10.3 8.5 * 9.2 * 8.8 4.3 9.2

75 Automotive repair, services, and garages 2.1 .......... 4.6 2.2 2.6 2.3 4.5 2.4 1.0 1.5

751 Automotive rental and leasing, without drivers 2.7 ...... 5.3 2.8 2.7 2.9 3.7 3.0 1.8 2.5

752 Automobile parking * .............................. * 8.5 * 14.5 * 10.4 1.4 3.6

753 Automotive repair shops 3.0 ......................... * 2.8 16.7 4.0 6.0 4.5 1.5 2.0

754 Automotive services, except repair 9.9 ................ * * * 9.6 16.2 9.9 3.2 4.5

76 Miscellaneous repair services * .................... 6.9 * 10.9 4.9 16.0 3.9 2.0 2.1

762 Electrical repair shops 4.3 ........................... * 3.4 7.9 5.2 9.7 5.7 2.5 3.5

763, 4 Other repair services 14.8 ............................ 17.0 * * 14.2 * 16.0 7.3 7.1

769 Miscellaneous repair shops * ....................... 7.2 * 15.5 7.1 * 5.3 3.1 2.8

78 Motion pictures 6.0 .................................. 7.6 6.0 6.9 4.9 6.5 5.4 1.1 2.8

781, 2 Motion picture production, distribution, and allied

services 10.9 ....................................... 12.6 11.0 15.7 10.7 9.6 11.3 1.4 3.5

783 Motion picture theaters 7.0 .......................... 10.0 6.7 11.0 7.7 9.9 5.8 3.3 5.1

784 Video tape rental 3.0 ................................ 4.9 3.2 8.2 3.7 8.2 4.0 2.0 2.6

79 Amusement and recreation services 3.1 .............. 3.9 3.5 9.9 2.8 4.1 3.4 1.8 3.5

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 7.6 ..................... 11.4 * 15.3 * 15.0 * 7.3 12.7

793 Bowling centers 6.1 ................................. 10.0 4.7 * 5.8 8.2 6.8 1.8 2.5 794 Commercial sports services 10.0 ...................... 10.4 15.7 * 10.2 8.8 13.6 2.5 3.0

799 Miscellaneous amusement and recreation services 3.8 .. 4.8 4.2 8.2 3.3 4.9 3.8 .9 1.3

80 Health services1 2 ................................ 2.1 2.5 2.9 5.3 2.3 4.2 2.3 .7 1.0

801 Offices of physicians1............................ 3.2 7.9 3.5 11.2 3.4 7.3 4.6 1.1 1.8

802 Offices of dentists1 .............................. 3.2 8.3 3.8 * 4.6 9.4 5.8 1.3 2.8

803 Offices of osteopathic physicians1 ................. 8.7 16.2 5.9 * 8.0 14.8 11.0 5.2 6.4

804 Offices of other health practitioners1 ............... 5.9 7.4 7.3 * 5.8 9.7 6.3 1.6 3.4

805 Nursing and personal care facilities1 ............... * ******* *

806 Hospitals1 2 .................................... 2.8 3.1 4.2 7.6 3.1 5.4 3.5 1.2 1.6

807 Medical and dental laboratories1 .................. 8.7 11.0 8.8 9.2 7.4 10.0 7.7 1.6 2.2

808 Home health care services1 ...................... 10.7 * 8.9 * 8.1 15.4 8.0 2.6 3.1

809 Health and allied services, n.e.c.1 ................. 4.9 7.5 5.0 15.8 6.4 12.0 6.4 2.3 3.2

81 Legal services1 .................................. 3.3 6.5 2.9 14.7 4.3 10.9 4.1 1.1 2.0

823 Libraries1........................................ 11.2 9.1 * * 8.2 9.2 14.0 1.5 1.6

824 Correspondence schools and vocational schools1 . 6.9 12.5 6.3 17.5 6.0 13.0 6.5 4.9 5.7

See footnotes at end of table.

2–28nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 11. Estimated Relative Standard Error by Kind of Business: 1992mCon.

[Coefficient of variation in percent. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Acquisition value of depreciable assetsmCon. Depreciation charges

End of 1991

Total

Buildings,

structures,

and related

facilities

Machinery,

equipment,

and other

Deduc~

tions from

depreci~

able assets Total

Buildings,

structures,

and related

facilities

Machinery,

equipment,

and other

Operating

expenses

Annual

payroll

83 Social sevices1 .................................. 3.6 4.3 2.5 * 3.4 4.2 3.8 1.6 1.5

832, 839 Individual and family social services, n.e.c.1 ........ 6.8 8.3 5.2 * 7.0 8.7 7.4 3.1 3.0 833, 5, 6 Job training, vocational rehabilitation, child day care, and residential care1............................ 4.2 4.9 2.2 16.9 3.2 4.5 3.3 .7 1.3

84 Museums, art galleries, and botanical and

zoological gardens1 ............................. 9.1 9.6 10.0 * 10.2 10.8 13.1 2.0 3.0

86 pt. Membership organizations1....................... 5.2 7.9 7.0 16.2 6.1 6.9 9.9 1.4 3.3

871 Engineering, architectural, and survey services 4.0 .... 7.6 4.1 8.9 7.0 8.1 7.5 3.9 3.6

872 Accounting, auditing, and bookkeeping sevices 3.9 .... 10.2 2.8 10.7 2.7 6.4 2.8 1.0 1.6

873 Research, development, and testing services 3.0 ...... 6.6 2.3 8.1 3.3 7.5 3.5 1.2 1.5

874 Management and public relation services 9.7 .......... 18.0 7.9 9.5 8.4 17.5 7.2 1.8 3.3

See footnotes at end of table.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–29
Table 11. Estimated Relative Standard Error by Kind of Business: 1992mCon.

[Coefficient of variation in percent. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Employer cost for fringe

benefits

(other than land)

Lease and rental payments Purchased utilities

Total

Legally

required

Voluntary

programs Total

Buildings,

structures,

and

related

facilities

Machinery,

structures,

and related

facilities Total

Cost of

electricity

Cost of

fuel

Cost of

water,

sewer,

and other

utilities

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailer parks, and

organization and lodging houses 1.1 ................. 1.7 2.0 7.2 7.7 8.8 1.7 2.3 3.2 2.5

701 Hotels, motels, tourist courts 1.1 ...................... 1.8 2.0 7.6 8.2 9.2 1.8 2.4 3.4 2.6

702, 3, 4 Rooming and boarding houses; camps and trailer

parks; organization and lodging houses, on

membership basis 3.7 .............................. 4.5 4.6 10.8 11.9 * 5.3 6.0 7.2 8.9

72 Personal services 1.6 ................................ 1.7 2.6 2.4 2.4 7.1 2.3 2.4 3.6 3.6

721 Laundry, cleaning, and garment services 2.2 ........... 2.3 3.3 5.9 5.7 11.6 3.7 4.3 4.6 5.2

722 Photographic studios, portrait 3.7 ..................... 2.9 7.1 14.5 12.6 * 8.5 7.7 15.5 14.4

723 Beauty shops 4.1 ................................... * * 3.1 3.2 10.0 3.4 3.7 7.2 5.6

724 Barber shops * ................................... * * * * * 8.5 * 17.5 *

725 Shoe repair shops and shoe shine parlors * .......... * * 7.8 * * 6.9 8.1 * *

726 Funeral service and crematories 4.0 .................. 3.4 6.2 9.0 10.3 9.5 3.3 3.9 7.7 8.0

729 Miscellaneous personal services 5.2 .................. 5.7 7.4 6.5 6.3 * 8.2 9.6 13.6 7.7

73 Business services 1.4 ............................... 1.9 1.9 2.4 2.5 3.7 4.5 4.2 12.9 7.5

731 Advertising 5.5 ..................................... 5.6 5.8 4.3 5.4 5.0 7.5 8.0 13.0 13.7

7311 Advertising agencies 6.8 .......................... 6.9 6.8 1.9 1.8 3.3 6.5 6.8 11.8 15.5

7312, 3, 9 Other advertising 7.5 .............................. 7.3 10.8 12.5 15.8 13.5 12.6 13.6 * *

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and collection

agencies 3.5 ...................................... 4.4 5.1 4.1 4.1 5.6 7.1 6.9 * 14.1

733 Mailing, reproduction, commercial art and

photography, and stenographic services 4.0 .......... 3.4 6.6 5.1 4.5 11.2 4.4 4.7 12.4 8.1 7331 Direct mailing advertising services 6.4 ............... 5.8 8.4 6.6 7.5 9.0 7.8 7.5 15.0 11.0 7336 Commercial art and graphic design 4.8 .............. 5.0 7.5 9.8 9.3 * 9.1 9.9 13.5 14.9 7334, 5, 8 Other reproduction, photography, and

stenographic services 7.8 ......................... 5.9 14.2 8.6 6.8 * 6.6 7.2 * 14.0

734 Services to dwellings and other buildings * ........... * * 4.5 4.7 * * * * * 735 Miscellaneous equipment rental and leasing 3.7 ........ 5.6 4.1 5.9 3.7 13.9 14.9 6.2 * 7.7

736 Personnel supply services 4.4 ........................ 4.4 13.3 13.0 11.6 * * * * *

7361 Employment agencies 6.5 ......................... * * 7.3 7.8 * * * * *

7363 Help supply sevices 4.9 ........................... 4.9 16.0 16.0 14.5 * * * * *

737 Computer programming, data processing, and other

computer related services 1.8 ....................... 1.9 2.5 2.1 2.5 3.3 3.8 4.2 5.4 8.0

7371 Computer programming services 5.3 ................ 5.5 6.9 6.6 6.5 9.2 13.7 15.9 * *

7372 Prepackaged software 1.7 ......................... 2.8 2.8 4.5 6.8 8.4 13.2 11.3 * *

7373 Computer integrated systems design 4.7 ............ 5.4 5.0 5.3 5.3 10.2 * * * *

7374 Computer processing and data preparation and

processing services 1.6 .......................... 2.6 2.6 2.4 2.1 3.5 4.3 4.7 7.6 6.3

7375, 6, 7,

8, 9

Other computer related services 3.5 ................ 1.9 5.9 4.7 4.3 10.5 5.3 6.8 2.6 6.2

738 Miscellaneous business services 3.7 .................. 6.2 5.4 9.2 9.6 10.4 11.9 12.8 11.1 15.6

75 Automotive repair, services, and garages 1.8 .......... 1.7 2.9 2.7 3.0 6.5 2.4 2.2 6.4 4.0

751 Automotive rental and leasing, without drivers 3.1 ...... 2.2 4.5 5.1 2.2 11.8 4.6 4.2 10.7 4.1

752 Automobile parking 5.6 .............................. 4.9 7.9 8.2 8.8 4.2 * * * 14.7

753 Automotive repair shops 2.5 ......................... 2.3 4.3 3.5 4.3 5.8 2.5 1.9 8.6 4.3

754 Automotive services, except repair 4.9 ................ 5.6 7.7 7.2 8.7 * 7.0 6.5 8.8 9.4

76 Miscellaneous repair services 3.3 .................... 3.5 4.1 3.7 4.2 7.8 5.3 4.0 11.4 7.3

762 Electrical repair shops 4.4 ........................... 5.1 5.0 3.8 5.0 8.1 8.2 7.0 15.6 15.4 763, 4 Other repair services 10.1 ............................ 9.4 14.9 11.5 11.7 * 17.9 9.9 * 15.5 769 Miscellaneous repair shops 4.9 ....................... 4.9 6.3 5.7 6.4 11.7 7.1 5.4 14.5 8.9

78 Motion pictures 4.2 .................................. 4.9 3.6 2.8 3.1 11.8 2.6 2.7 6.8 4.7

781, 2 Motion picture production, distribution, and allied

services 5.4 ....................................... 7.0 4.2 3.7 3.8 15.0 7.6 7.7 7.0 11.0

783 Motion picture theaters 6.2 .......................... 5.8 8.1 7.2 8.3 * 2.3 2.8 12.0 5.9

784 Video tape rental 3.0 ................................ 3.6 8.7 4.4 4.4 15.1 3.2 3.4 11.9 6.3

79 Amusement and recreation services 3.1 .............. 2.7 4.6 3.4 4.4 6.8 2.2 2.4 3.9 4.6

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 12.9 ..................... 9.3 * 8.4 13.4 * 15.5 14.4 16.7 *

793 Bowling centers 5.4 ................................. 4.8 8.2 9.9 10.1 * 2.1 2.6 7.9 8.5 794 Commercial sports services 7.4 ...................... 7.0 9.0 6.7 6.3 13.2 6.2 7.3 11.2 5.1 799 Miscellaneous amusement and recreation services 2.1 .. 2.8 2.9 4.3 5.0 6.4 2.2 2.7 4.6 5.0

80 Health services1 2 ................................ 1.6 1.8 2.3 1.9 2.2 3.4 2.1 2.1 7.3 3.4

801 Offices of physicians1............................ 2.9 3.1 3.6 2.9 3.0 9.3 6.5 7.3 8.7 7.7

802 Offices of dentists1 .............................. 3.8 2.4 6.6 2.8 3.1 7.8 7.8 3.2 * 7.1

803 Offices of osteopathic physicians1 ................. 6.3 5.7 9.4 6.5 6.2 15.1 12.4 12.5 * *

804 Offices of other health practitioners1 ............... 2.9 3.2 5.3 3.2 3.7 11.8 4.0 4.0 10.5 8.8

805 Nursing and personal care facilities1 ............... * * ** * ** ** *

806 Hospitals1 2 .................................... 2.6 3.0 3.7 5.3 8.2 4.4 3.2 3.2 10.2 5.5

807 Medical and dental laboratories1 .................. 3.1 1.9 4.7 5.0 6.1 10.4 5.4 5.4 7.1 10.8

808 Home health care services1 ...................... 4.1 4.9 4.4 3.5 4.4 5.4 6.6 5.8 * 13.8

809 Health and allied services, n.e.c.1 ................. 3.3 3.2 4.0 4.3 4.6 9.3 4.6 5.6 6.4 5.1

81 Legal services1 .................................. 1.8 1.3 2.8 3.4 3.5 10.3 11.2 11.7 14.8 16.8

823 Libraries1........................................ 2.7 3.6 3.1 6.7 6.8 17.0 5.9 8.1 10.5 8.3

824 Correspondence schools and vocational schools1 . 6.8 7.6 7.3 6.0 6.5 7.0 8.3 8.5 12.1 10.7

See footnotes at end of table.

2–30nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 11. Estimated Relative Standard Error by Kind of Business: 1992mCon.

[Coefficient of variation in percent. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Employer cost for fringe

benefits

(other than land)

Lease and rental payments Purchased utilities

Total

Legally

required

Voluntary

programs Total

Buildings,

structures,

and

related

facilities

Machinery,

structures,

and related

facilities Total

Cost of

electricity

Cost of

fuel

Cost of

water,

sewer,

and other

utilities

83 Social sevices1 .................................. 1.9 2.3 2.7 4.7 5.0 8.7 3.9 3.0 10.6 4.8

832, 839 Individual and family social services, n.e.c.1 ........ 3.7 5.0 4.7 8.0 8.7 15.0 10.3 8.0 * 13.1

833, 5, 6 Job training, vocational rehabilitation, child day care,

and residential care1............................ 1.6 1.5 2.5 5.7 6.0 7.5 2.0 2.1 3.5 3.3

84 Museums, art galleries, and botanical and

zoological gardens1 ............................. 3.3 4.1 3.6 9.4 11.6 8.5 5.0 7.1 11.6 13.1

86 pt. Membership organizations1....................... 3.0 5.4 4.9 8.1 9.9 11.8 6.8 5.0 9.2 12.8

871 Engineering, architectural, and survey services 4.3 .... 3.6 5.3 4.2 4.2 7.3 * * * *

872 Accounting, auditing, and bookkeeping sevices 1.5 .... 1.3 3.0 2.3 2.2 8.4 9.7 8.1 * 12.4

873 Research, development, and testing services 1.8 ...... 2.0 1.9 2.9 3.1 7.2 2.5 2.6 5.2 9.4

874 Management and public relation services 7.5 .......... 3.5 12.2 5.4 6.3 8.8 8.2 * * *

See footnotes at end of table.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–31
Table 11. Estimated Relative Standard Error by Kind of Business: 1992mCon.

[Coefficient of variation in percent. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Repair work

Pur~ chased

office supplies

Adver~ tising services Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other

Telephone

and other

communi~ cation services

Cost of

purchased

legal services

Cost of

purchased

account~ ing,

auditing,

and book~ keeping

services

Cost of

purchased data processing

and other

computer~ related

services

Other expenses

70 Hotels, motels, tourist courts, rooming and

boarding houses, camps, trailer parks, and

organization and lodging houses 3.2 ................. 2.9 5.3 5.7 5.6 6.9 7.5 4.2 17.1 2.4

701 Hotels, motels, tourist courts 3.5 ...................... 3.0 5.7 6.2 5.9 7.2 7.8 4.6 * 2.5

702, 3, 4 Rooming and boarding houses; camps and trailer

parks; organization and lodging houses, on

membership basis 4.0 .............................. 5.7 5.9 8.8 8.2 8.4 13.7 6.7 * 3.7

72 Personal services 2.9 ................................ 4.0 3.0 3.9 4.4 2.5 8.3 2.8 11.9 2.2

721 Laundry, cleaning, and garment services 4.0 ........... 5.8 3.4 6.2 3.4 2.4 9.7 4.2 12.7 3.1 722 Photographic studios, portrait 8.8 ..................... 6.7 10.2 12.7 11.0 6.7 9.0 9.1 13.0 8.6 723 Beauty shops 7.5 ................................... 7.1 6.6 * * * * 5.5 * * 724 Barber shops 15.8 ................................... ** * * * * * * * 725 Shoe repair shops and shoe shine parlors * .......... * 13.7 * 17.4 * * 6.2 * * 726 Funeral service and crematories 5.5 .................. 4.9 3.9 6.2 9.3 4.3 8.6 6.7 * 6.4 729 Miscellaneous personal services 5.3 .................. 8.6 * 15.5 * 7.5 17.2 8.6 * 5.9

73 Business services 4.9 ............................... 3.5 3.4 4.0 3.9 3.4 5.1 4.0 4.2 2.3

731 Advertising 2.7 ..................................... * 6.9 12.3 8.4 4.2 4.7 5.7 13.4 5.7

7311 Advertising agencies 3.1 .......................... * 8.9 8.8 11.5 3.6 5.2 6.9 6.4 3.7

7312, 3, 9 Other advertising 5.9 .............................. * 9.7 * 4.3 9.8 9.5 9.7 * 14.6

732 Consumer credit reporting agencies, mercantile

reporting agencies, and adjustment and collection

agencies 8.8 ...................................... * 6.0 16.2 6.1 7.4 13.3 11.8 9.2 5.5

733 Mailing, reproduction, commercial art and

photography, and stenographic services 10.1 .......... 8.6 6.7 9.3 7.6 6.7 7.9 5.8 * 6.1

7331 Direct mailing advertising services * ............... 10.4 10.5 10.4 11.9 16.0 8.9 7.9 * 7.6

7336 Commercial art and graphic design 12.2 .............. 15.3 12.0 15.2 14.1 5.4 17.5 8.3 * 10.8

7334, 5, 8 Other reproduction, photography, and

stenographic services 12.7 ......................... 14.1 9.9 16.2 11.1 10.0 15.1 11.0 * 10.9

734 Services to dwellings and other buildings 4.1 ........... 9.0 11.1 * 13.3 9.7 12.6 12.7 10.6 *

735 Miscellaneous equipment rental and leasing 3.3 ........ 6.4 9.6 13.1 10.1 4.7 8.6 9.0 7.1 5.6

736 Personnel supply services 6.8 ........................ 7.1 * 10.5 * 7.5 5.9 * 16.3 *

7361 Employment agencies 8.3 ......................... 8.8 * 14.8 * 6.8 6.1 * 17.9 *

7363 Help supply sevices 8.4 ........................... 8.9 * 12.0 * 10.2 7.8 * * *

737 Computer programming, data processing, and other

computer related services 10.7 ....................... 4.6 3.4 5.4 3.8 3.1 5.9 5.3 5.2 2.6 7371 Computer programming services * ................ * 13.9 14.5 17.0 7.0 9.4 6.6 * * 7372 Prepackaged software 14.0 ......................... 5.1 7.8 11.1 9.8 9.9 12.9 16.7 14.3 5.3 7373 Computer integrated systems design * ............ 6.5 * * * * * * * 9.6 7374 Computer processing and data preparation and

processing services 3.5 .......................... 4.1 4.3 7.5 5.0 4.7 3.0 8.1 3.4 1.8 7375, 6, 7,

8, 9

Other computer related services 3.1 ................ 5.4 3.0 11.6 2.7 6.7 8.3 4.7 5.5 2.8

738 Miscellaneous business services 10.5 .................. 10.4 8.9 11.4 9.6 11.0 * 12.0 13.7 6.8

75 Automotive repair, services, and garages 3.0 .......... 5.3 3.2 4.6 4.0 2.6 5.2 2.8 7.6 2.5

751 Automotive rental and leasing, without drivers 7.4 ...... 2.3 5.0 7.1 5.6 2.8 4.2 7.2 3.8 3.4 752 Automobile parking 9.5 .............................. * 11.7 5.6 * 11.8 13.7 9.3 * * 753 Automotive repair shops 3.5 ......................... 9.7 3.9 7.6 5.3 3.7 11.5 3.5 17.6 3.7 754 Automotive services, except repair 8.7 ................ 13.4 11.0 10.3 12.4 7.9 14.8 6.2 * *

76 Miscellaneous repair services 3.3 .................... 5.3 6.4 12.2 7.6 3.6 7.5 6.2 11.6 6.8

762 Electrical repair shops 4.7 ........................... 11.1 7.9 11.6 7.1 5.0 10.1 6.1 7.0 6.2 763, 4 Other repair services 11.9 ............................ 13.1 * 16.1 * 10.6 9.8 12.2 * 11.9 769 Miscellaneous repair shops 4.7 ....................... 5.6 8.6 17.8 10.3 5.2 12.1 9.6 * 10.9

78 Motion pictures 6.1 .................................. 3.5 5.2 4.7 7.5 3.9 7.1 5.5 8.8 2.5

781, 2 Motion picture production, distribution, and allied services 9.3 ....................................... 4.0 9.5 6.3 13.0 4.8 8.2 6.6 9.5 2.8 783 Motion picture theaters 10.0 .......................... 6.4 3.2 9.3 4.5 5.5 11.0 12.8 * 7.0 784 Video tape rental 4.5 ................................ 5.2 8.9 * * * 9.4 5.0 9.9 6.4

79 Amusement and recreation services 4.0 .............. 5.2 3.5 5.5 4.8 5.6 6.1 6.1 6.7 2.0

791, 2 Dance studios, schools, and halls and theatrical

producers (except motion picture), bands,

orchestras, and entertainers 11.9 ..................... 16.1 * * * 10.4 7.8 * 15.6 * 793 Bowling centers 9.3 ................................. 10.9 4.6 9.6 5.5 * 16.5 6.9 * 9.6 794 Commercial sports services * ...................... * 12.9 * 8.8 9.2 7.1 10.2 10.5 5.4 799 Miscellaneous amusement and recreation services 3.8 .. 4.5 4.3 6.8 6.0 7.8 12.1 4.3 9.2 2.5

80 Health services1 2 ................................ 7.1 4.3 3.4 6.8 3.6 12.1 4.4 3.5 6.7 1.7

801 Offices of physicians1............................ 3.3 12.7 6.5 6.0 8.6 7.9 5.8 6.8 11.8 3.0

802 Offices of dentists1 .............................. 4.1 7.7 4.0 8.2 4.6 4.5 10.4 3.5 * 2.4

803 Offices of osteopathic physicians1 ................. 5.7 14.0 11.4 * 11.4 9.4 17.7 6.8 12.1 7.6

804 Offices of other health practitioners1 ............... 2.9 3.7 4.9 6.0 6.5 3.7 * 4.1 12.1 5.0

805 Nursing and personal care facilities1 ............... * ** * * * * * * *

806 Hospitals1 2 .................................... 14.8 5.2 5.2 11.0 5.3 * 5.0 5.3 10.2 2.5

807 Medical and dental laboratories1 .................. 7.5 12.5 9.5 8.5 11.0 3.6 * 11.9 * 4.2

808 Home health care services1 ...................... 5.6 6.6 6.1 12.1 7.9 7.7 * 16.3 * 11.4

809 Health and allied services, n.e.c.1 ................. 4.5 10.1 5.6 5.8 6.8 4.1 6.5 5.1 10.4 2.9

81 Legal services1 .................................. 2.4 11.9 4.5 9.4 5.1 5.3 7.8 5.1 10.7 4.4

823 Libraries1........................................ 5.6 * 4.5 6.0 6.3 3.0 * 12.3 8.4 5.9

824 Correspondence schools and vocational schools1 . 5.7 9.1 9.0 13.5 7.3 9.7 7.4 5.5 15.3 9.2

See footnotes at end of table.

2–32nnASSETS AND EXPENDITURES SERVICE INDUSTRIESmSUBJECT SERIES
Table 11. Estimated Relative Standard Error by Kind of Business: 1992mCon.

[Coefficient of variation in percent. For meaning of abbreviations and symbols, see introductory text]

SIC code Kind of business

Repair work

Pur~ chased

office supplies

Adver~ tising services Total

Buildings,

structures, and related

facilities

Machinery,

equipment,

and other

Telephone

and other

communi~ cation services

Cost of

purchased

legal services

Cost of

purchased

account~ ing,

auditing,

and book~ keeping

services

Cost of

purchased data processing

and other

computer~ related

services

Other expenses

83 Social sevices1 .................................. 13.9 6.7 2.8 3.6 3.8 3.4 5.8 3.3 10.2 4.4

832, 839 Individual and family social services, n.e.c.1 ........ * 13.7 5.4 7.3 6.5 4.7 8.3 5.6 11.7 7.2

833, 5, 6 Job training, vocational rehabilitation, child day care,

and residential care1............................ 2.8 5.0 3.2 4.0 4.4 4.6 8.0 3.2 16.6 1.9

84 Museums, art galleries, and botanical and

zoological gardens1 ............................. 5.4 9.3 11.2 16.5 7.7 5.4 6.7 8.5 * 5.6

86 pt. Membership organizations1....................... 4.5 * 8.4 8.0 15.1 * 11.6 9.4 11.1 3.4

871 Engineering, architectural, and survey services 4.4 .... 13.0 5.1 9.0 6.5 4.1 * 8.3 * 7.3

872 Accounting, auditing, and bookkeeping sevices 3.4 .... 5.8 4.0 7.8 3.8 6.2 3.3 * 11.8 4.0

873 Research, development, and testing services 3.5 ...... * 3.1 5.5 3.3 3.1 7.5 5.6 * 3.4

874 Management and public relation services 5.5 .......... 9.8 8.9 * 8.2 3.7 8.1 5.4 * 4.8

Note: This table excludes estimated measures of sampling variability (coefficients of variation) for percentages shown in other tables. For an explanation of these measures, see in Appendix A,

Limitations of the Data.

1Estimates are obtained from a sample of employers only and, therefore, do not include nonemployer data.

2Due to the inclusion of government operated hospitals, these data are not comparable to those compiled for 1987.

SERVICE INDUSTRIESmSUBJECT SERIES ASSETS AND EXPENDITURESnn2–33
Appendix A.

General Explanation

SAMPLE DESIGN

The 1992 Assets and Expenditures Survey sample

consists of all sampling units in SIC’s 7 and 8 tabulated in

the production of annual estimates of service receipts

published in the Current Business Report Series BS, 1992

Service Annual Survey. The sampling procedures as carried out for the 1992 Service Annual Survey are described

below.

The annual sample consists of a list component and an

area component. The list component is composed of a

fixed panel of large businesses, most of which were

selected with certainty (i.e., probability of selection = 1.0),

and two rotating panels of smaller businesses. The area

component consists of three panels of land segments.

The list sample component. The frame for the initial

sample was constructed using information from the Standard Statistical Establishment List (SSEL) as updated to

December 31, 1989. The frame consisted of two lists. One

list was composed of companies (multiestablishment enterprises) as determined by the 1989 Company Organization

Survey. The other list was composed of all retail Employer

Identification Numbers (EIN’s) issued by the Internal Revenue Service (IRS) that (1) reported payroll in at least one

quarter of 1989 and (2) were on the latest available IRS

mailing file of Federal Insurance Contributions Act (FICA)

taxpayers. Each list contained information on receipts,

payroll, employment, name and address, kind-of-business

classification, type-of-operation classification, etc.

Because the frame consisted of a list of companies and

a list of EIN’s (some of which were associated with

companies on the first list), the sampling units consisted of

both companies and EIN’s. If a company had total service

receipts above a prescribed cutoff corresponding to its

major kind of business, the company was selected into the

sample with certainty. In this case, the company, which

could consist of many EIN’s, was the sampling unit.

Consequently, any new establishments that the company

might acquire, even if under new or different EIN’s, were in

the sample with certainty. All EIN’s associated with the

company were then removed from the second list to avoid

duplication on the frame. After all certainty companies had

been selected, the unduplicated EIN frame was sampled.

All multiestablishment retail companies that were not

selected with certainty and all single establishment firms

were treated on an EIN basis; that is, the EIN was the

sampling unit. The EIN’s were stratified according to their

major kind of business and their estimated sales. A separate determination of certainty EIN’s was performed using

the same cutoffs as for companies. After certainty EIN’s

were selected, the remaining EIN’s were subjected to

simple random sampling within strata. The sampling rates

for these EIN’s varied between 1 in 1.5 to 1 in 250. Three

such samples of EIN’s, called panels, were drawn.

For those EIN’s in the initial sample that were not

classified in a kind-of-business category and for all EIN

‘‘births’’ after the frame creation, a two-phase selection

procedure was used. EIN births, as used here, are new

EIN’s recently assigned by the IRS that are also on the

latest available IRS mailing list for FICA taxpayers. They

may be assigned a kind-of-business classification by the

Social Security Administration (SSA). In the first phase,

births were stratified by kind of business (if available) and

size (expected employment or quarterly payroll). A relatively large sample was drawn and canvassed for more

reliable and detailed information on the amount of receipts

in two recent months and kind-of-business code.

Using this additional information, the cases selected in

the first phase were restratified and the final sample drawn

with probability-proportional-to-size sampling. The overall

selection probabilities for the birth sampling are equivalent

to those used in drawing the initial sample. Because of the

lag in reporting births to the IRS and the SSA and the time

needed to accomplish the two-phase birth-selection procedure carried out quarterly, births were actually tabulated in

the sample about 9 to 12 months after they began operation.

The area sample component. The area sample component is a multistage sample. In the first stage, 12 primary

sampling units (single counties or small groups of contiguous counties) were selected with certainty and 47 were

drawn with probability proportional to size (population).

Each selected primary sampling unit (PSU) was then

subdivided into small land segments containing, at the time

of selection, an average of about four service stores each.

Twelve subsamples of these land segments were drawn in

each PSU at an overall rate of 1 in 1,000 (1 in 2,000 or 1 in

3,000 in the smallest PSU’s). Each of these 12 panels

include approximately 420 land segments.

In the service annual survey sample, three area sample

panels are used. This reduces the overall sampling rate to

1 in 333 (1 in 667 or 1 in 1,000 in the smallest PSU’s).

SERVICE INDUSTRIES—SUBJECT SERIES APPENDIX A A–1
All service establishments in these selected land segments are canvassed. Sufficient information (mainly concerning the EIN) is obtained to determine whether the

business has had a chance of selection in the list sample

component. If it has no EIN or if its EIN fails to match either

the list component universe or the current FICA mailing list,

it is tabulated in the area sample. The area sample used in

the service annual survey thus includes employer and

nonemployer businesses, mainly recent EI ‘‘births’’, not

represented in the list component. The same area sample

was used in the Assets and Expenditures Survey. Since the

sample for several service SIC’s excludes an area sample

component, an interim procedure is required to account for

‘‘births’’ during the period between the onset of activity and

the time of birth selection. This consists of imputing for all

cases which go out of business, but which are still active on

the IRS mailing list.

METHOD OF ESTIMATION

Data on service receipts and revenue presented in this

report are reproduced from the United States Summary

and the Nonemployer Statistics reports of the 1992 Census

of Service Industries. All other data are statistical estimates

which were developed from summation of weighted information from the sampling units. The weights used are the

inverses of the probabilities of selection (or sampling rate)

of sampling units in the survey. Each weighted estimate

was multiplied by a ratio of taxable receipts and tax-exempt

revenue reported in the 1992 Census of Service Industries

to corresponding amounts reported in the 1992 Service

Annual Survey to ensure comparability of the estimate to

receipts and revenue data reproduced from census reports.

LIMITATIONS OF THE DATA

Because the estimates were based on a sample, exact

agreement with the results that would be obtained from a

complete census of service establishments using the same

enumeration procedures should not be expected.

However, because every service operation in the United

States had a chance of being selected for the sample, and

because the probability of selection for each unit in the

sample was known, it was possible to estimate the sampling variability of the estimates made from the sample.

The sampling error, or standard error of the estimate, is

a measure of variability among the estimates from all

possible samples of the same size and design and, thus, is

a measure of the precision with which an estimate from a

particular sample approximates the results of a complete

enumeration. The coefficient of variation is the standard

error of the estimate divided by the value being estimated.

It is not expressed here as a percent. Note that measures

of sampling variability, such as the standard error and the

coefficient of variation, are estimates derived from the

sample and are also subject to sampling variability.

The coefficients of variation permit certain confidence

statements about the sample estimates. The particular

sample used in this survey was one of a large number of

samples of the same size that could have been selected

using the same design. In about 2 out of 3 of these

samples, the estimate would differ from a complete enumeration by less than the corresponding percentage for

that estimate shown in the sampling variability columns. In

about 9 out of 10 samples, the estimates would differ from

the results of a complete enumeration by less than 1.65

times the percentages shown. To illustrate the computations involved in the above confidence statements as

related to dollar volume sales estimates, assume that an

estimate of sales is $10,750 million and that the coefficient

of variation for this estimate is 1.8 percent, or 0.018. First

obtain the standard error of the estimate by multiplying the

estimate by the coefficient of variation. In this example,

$10,750 million times 0.018 equals a standard error of

$194 million. The 67-percent confidence interval for this

example is $10,556 million to $10,944 million (i.e., $10,750

million plus or minus $194 million). Bounds for a 90-percent

confidence interval are computed by adding or subtracting

1.65 times the standard error from the estimate; consequently, the 90-percent confidence interval ranges from

$10,430 million to $11,070 million. If corresponding 67-percent

confidence intervals were constructed for all possible samples

of the same size and design, approximately 2 out of 3 (67

percent) intervals would contain the value obtained from a

complete enumeration. Similarly, for 90-percent confidence

intervals, 9 out of 10 of all possible intervals would contain

the value obtained in a complete enumeration.

Although coefficients of variation have not been calculated for the percent estimates shown in this report, they

will be less than:

=CV2 ~VALUE IN DENOMINATOR! 1 CV2 ~VALUE IN NUMERATOR!

Coefficients of variation for all other published estimates

are presented in table 11.

RESPONSE AND OTHER NONSAMPLING

ERRORS

The coefficients of variation shown in this report do not

measure biases which might arise from nonsampling errors

such as the failure of respondents to submit correct figures

on time for tabulation. Nonsampling errors can be attributed to many sources: inability to obtain information about

all cases in the sample; response errors; definition difficulties; differences in the interpretation of questions; mistakes

in recording or coding the data obtained; and other errors

of collection, response, coverage, and estimation for missing data. These nonsampling errors also occur in complete

censuses. Information is not available on the extent of bias

that may be due to reporting errors. To minimize nonsampling biases, all reports were reviewed for completeness

and consistency.

Various ratios were calculated from the data of each

report (e.g., employer contributions for plans required by

law to total annual payroll). All extreme and unusual ratios

were verified or corrected where necessary. Some firms did

A–2 APPENDIX A SERVICE INDUSTRIES—SUBJECT SERIES
not report prior to the closeout of this survey. Data were

therefore imputed for these firms based on other available

records for like firms in the same kind of business. Imputation amounted to about 14.0 percent for capital expenditures, 14.2 percent for depreciable assets, and 16.6 percent for operating expenses.

COMPARABILITY OF THE 1987 AND 1992

SURVEYS

The 1987 and 1992 surveys were conducted under

similar conditions and procedures except for the following:

The 1987 publications for wholesale trade, retail

trade, and service industries all presented data limited to

employer business establishments. However, for 1992

the retail and service reports include data on nonemployer establishments. It should be noted that in the

1992 Census of Retail Trade, nonemployers accounted

for only 2.8 percent of total sales. In the 1992 Census of

Service Industries, nonemployers accounted for only

10.6 percent of total receipts.

It should also be noted that the 1987 publication used

kinds of business definitions based on the 1972 Standard Industrial Classification (SIC) manual. This report

uses kinds of business definitions based on the Standard Industrial Classification Manual: 19871 (SIC). For a

list of significant changes in SIC codes from 1972 to

1987, see appendix C.

COMPARISONS WITH OTHER DATA

Data on receipts and revenue presented in this report

generally reflect those presented in other reports from the

1992 Census of Service Industries. All other statistics

shown are estimates developed from the sample of service

firms participating in the 1992 Service Annual Survey.

Items from this report are comparable, in whole or in part,

to statistics developed from other sources; notably the

1992 Census of Service Industries, the Annual Capital

Expenditures Survey, the national income and products

accounts (NIPA) tables published in the Survey of Current

Business, and Statistics of Income published by the IRS.

Estimates from these varying sources may differ for reasons of sampling variability and methodology. Broad descriptions of the differences in concept or methodology which

should be observed when comparing other data series to

those from this report follow.

Annual Capital Expenditures Survey. This annual publication of the Bureau of the Census provides detailed

information on investment in structures and equipment by

nonfarm businesses. The data are used to improve the

quality of monthly and quarterly economic indicators of

investments and planned investments. These measures

contribute to improved quarterly estimates of the gross

domestic product from the Bureau of Economic Analysis

(BEA). Differences in sampling methodology, independent

processing and editing, variability in respondents completing the forms, and timing of the data collection contribute to

variations in the estimates of capital expenditures.

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.

The company or subcompany level of reporting on

income tax returns may not be the same as used for

reporting in the assets and expenditures survey. For example,

manufacturing and other establishments operated by firms

which are primarily service firms may be included in the

IRS data. Service establishments operated by firms primarily engaged in other industries are not represented in the

IRS statistics for service industries.

EXPLANATION OF TERMS

Receipts (for firms subject to payment of Federal

income tax). Receipts include, except for certain professional services, the total amounts received from customers

or clients for services rendered and merchandise sold

during 1992 whether or not payment was received in 1992.

For offices of physicians, legal services, architectural and

engineering services, receipts include only payments received

in 1992, regardless of when services were rendered.

Receipts are net after deduction for refunds and allowances for merchandise returned by customers. Receipts do

not include sales, occupancy, admissions, or other taxes

collected from customers and remitted directly by the firm

to a local, State, or Federal tax agency. Receipts (represents firms subject to payment of Federal income tax)

exclude sources considered ‘‘nonoperating’’, such as investment income, real estate rental, contributions, and grants.

Also, a portion of data reported for capital expenditures,

value of assets, depreciation, and other operating expenses

may pertain to real estate owned by a taxable business and

leased to others, even though corresponding data on

receipts exclude real estate lease income.

Receipts data for advertising agencies reflect commissions, fees, and other agency income rather than gross

receipts.

Revenue (for organizations exempt from Federal income

tax). Revenue includes charges or billings to customers or

clients for services rendered and merchandise sold during

1992 whether or not payment was received in 1992. Also

included are income from interest, dividends, contributions,

gifts and grants, rents, royalties, dues and assessments

from members and affiliates, and net receipts from fundraising activities. Receipts from these organizations’ taxable business activities, as well as tax-exempt activities,

are included.

1

Standard Industrial Classification Manual: 1987. For sale by Superintendent of Documents, U.S. Government Printing Office, Washington,

DC 20402. Stock No. 041-001-00314-2.

SERVICE INDUSTRIES—SUBJECT SERIES APPENDIX A A–3
Revenues do not include sales taxes or other taxes

(occupancy, admissions, etc.) collected by the organization

from customers or clients and paid directly to local, State,

or Federal income tax agencies; income from the sale of

real estate, investments, or other assets; or amounts

transferred to operating funds from capital or reserve

funds. Firms providing legal services reported payments

received in 1992 regardless of when services were rendered.

Federal income tax status. The selected kinds of business, firms and organizations were classified on the basis

of their response to the tax status inquiry on the Service

Annual Survey questionnaire. Those that indicated all or

part of their income was exempt from Federal income tax

under provisions of Section 501 or 521 of the IRS code

were classified as tax-exempt.

Firms indicating no such exemption were classified as

taxable. For firms that did not respond, the tax status

classification was based upon administrative records. (Firms

and organizations in all other kinds of business were by

definition considered subject to Federal income tax.)

Data adjustment. Data on receipts and revenue were

previously published for taxable firms and tax-exempt

organizations, respectively, in the United States Summary

and the Nonemployer Statistics reports of the 1992 Census

of Service Industries.

Preliminary estimates of all data items in this report

other than for receipts and revenue were multiplied by a

ratio of receipts or revenue compiled for the 1992 Census

of Service Industries United States Summary report to

receipts or revenue compiled in the 1992 Service Annual

Survey (S.A.S.), where receipts or revenue for both were

defined based on the S.A.S. definitions. See Method of

Estimation in appendix A for further explanation.

Operating expenses. The types of operating expenses

requested on the report form are:

1. Annual payroll. Payroll includes all salaries, wages,

commissions, bonuses, and allowances for vacation,

holiday, and sick leave paid to employees in 1992

before payroll deductions. For corporations, it includes

amounts paid to officers and executives; for unincorporated businesses, it does not include payments to or

withdrawals from profits by owners or partners. (This

figure does not include employer contributions to plans

required by law and other plans besides vacation,

holiday, and sick leave.)

2. Employer costs for programs required by law. This

item includes all programs required under Federal and

State legislation such as FICA, unemployment tax,

workers’ compensation, and State disability payments.

3. Employer costs for other fringe benefits. This item

includes programs not specifically required by Federal

or State legislation, such as life and health insurance

premiums for employees.

4. Depreciation charges. This item includes depreciation

and amortization charges against depreciable assets

owned during 1992. Amounts representing tax exempt

organizations, if not reported, were estimated even

though depreciation accounts may not be maintained.

5. Taxes. Includes all taxes and license fees paid during

1992 (excluding income and payroll taxes). It includes

tobacco and liquor tax stamps, fines, and property

taxes. It excludes direct payments to government tax

agencies for sales and other taxes collected directly

from customers.

6. Lease and rental payments. These are 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.

7. Cost of office supplies, stationery, and postage.

8. Cost of purchased communication services. This item

includes cost of telephone, data transmission, telegraph, telex, teletype, and all other communications

services purchased in 1992.

9. Cost of purchased electricity. Some businesses included

this expense as part of building/office lease payments.

10. Cost of purchased fuels. This includes fuels for heating, power, or generation of electricity, also sometimes

included in lease payments.

11. Cost of other utilities. This includes all utilities except

purchased fuels and electricity, also sometimes included

in lease payments.

12. Legal services purchased from other firms.

13. Accounting services purchased from other firms.

14. Computer related services. This item includes data

processing and other computer services purchased

from other firms. It excludes prepackaged software.

15. Cost of purchased repair services. This item includes

the total amount paid for noncapitalized repairs to

buildings, structures, machinery, and equipment such

as motor vehicles and office space. It excludes cost of

repairs to leased buildings and equipment covered by

regular lease payments.

16. All other operating expenses. This includes inventory

storage and shipping costs, insurance expense (nonemployee), uninsured casualty losses, and bad debt

losses. It excludes interest on loans and sales excise

taxes.

Capital expenditures. Capital expenditures refer to all

costs actually incurred in 1992 which were chargeable to

the depreciable assets accounts of a firm. These costs are

of the type for which depreciation or amortization accounts

are ordinarily maintained.

A–4 APPENDIX A SERVICE INDUSTRIES—SUBJECT SERIES
All items obtained through a capital lease on or after

January 1, 1992, are included. Excluded are capital expenditures made by a firm for property which it leased to others

as part of a capital lease arrangement.

Included are expenditures for new and used structures

(including those under construction at the end of 1992),

fixtures and equipment, additions, major alterations and

improvements to existing facilities, and capitalized repairs.

Also included are expenditures made by a firm for structures which, on completion, were or are to be sold or

leased back to that firm. (The value of trade-ins are not

deducted.)

Excluded are expenditures for land; items chargeable as

current operating expenses such as cost of maintenance,

repairs, supplies, etc.; expenditures for locations primarily

engaged in activities other than service; and expenditures

for goodwill, patents, or copyrights. Also excluded are

capital expenditures (except capital leases) made by owners of property rented or leased to the surveyed firms, but

included are capital expenditures made to property leased

from others (leasehold improvements).

Cost of assets acquired during 1992 by tax-exempt

organizations, if not reported, was estimated even though

depreciation accounts may not be maintained.

Gross value of depreciable assets. This amount is the

acquisition value (original cost) of all assets for which

depreciation and amortization accounts are ordinarily maintained. Included are all improvements and new construction ‘‘in progress’’ but not completed at the end of 1992 and

the gross value of machinery and equipment owned by

retail firms but leased or rented to other firms except under

capital lease arrangements. Excluded are land and depletable assets (timber, mineral rights, etc.), nondepreciated

assets (cash, inventories, etc.), and all intangible assets

such as goodwill, patents, or copyrights.

Cost of assets acquired by tax-exempt organizations, if

not reported, was estimated even though depreciation

accounts may not be maintained.

Deductions from depreciable assets. This amount represents the value of depreciable assets sold, retired,

scrapped, or destroyed during 1992, and other adjustments (except depreciation).

Legal form of organization. The legal form of organization for firms in this survey was based on the response to

the organizational status inquiry on other economic census

or survey forms as well as administrative records of other

Federal agencies. However, tax-exempt organizations were

treated as corporations in applicable tables.

Auxiliary establishments. In consideration of recordkeeping practices and for consistency with the related sales

data collected for 1992 in the annual business surveys,

each company in this survey was asked to include those

auxiliary locations whose primary functions were to manage, administer, service, or support the activities of the

main establishments covered by the report. Data presented in other reports from the 1992 Census of Service

Industries exclude such auxiliaries. Capital expenditures

and other data for auxiliaries alone are released as part of

the 1992 Enterprise Statistics program.

KIND-OF-BUSINESS CLASSIFICATIONS

Services, as defined in Division I of the 1987 Standard

Industrial Classification (SIC) manual, includes establishments primarily engaged in rendering a wide variety of

services to individuals, business and government establishments, and other organizations.

Establishments covered by the census were assigned

kind-of-business classifications according to the industry

classifications defined in the 1987 SIC manual. When a

more detailed classification than defined in the SIC manual

was needed, additional kinds of business were identified

within an SIC industry.

Hotels, Rooming Houses, Camps, and Other

Lodging Places (SIC Major Group 70)

This group includes establishments engaged in providing lodging, or lodging and meals, and camping facilities.

Hotels which provide accommodations for permanent residents (e.g., apartment hotels) and residential mobile home

parks are classified in Real Estate, Major Group 65.

Hotels and motels (SIC 7011). Commercial establishments, known to the public as hotels, motor hotels, motels,

or tourist courts, primarily engaged in providing lodging, or

lodging and meals.

The classification of individual establishments into hotels,

motor hotels, and motels and tourist courts was based

primarily on the respondents’ self-designation.

Rooming and boarding houses (SIC 702). Establishments renting rooms, with or without board, on a fee basis.

Homes for the elderly, for children, and for the handicapped

that provide additional services, other than nursing care,

are classified in Industry 8361, and homes that provide

nursing and/or health-related care are classified in Industry

Group 805. Rooming and boarding houses operated by

membership organizations for their members only are

classified in Industry 7041.

Sporting and recreational camps (SIC 7032). Sporting

and recreational camps providing lodging and meals, or

lodging only. Included are children’s camps, fishing camps,

hunting camps, and dude ranches. Day camps and sports

instructional camps, such as baseball, basketball, or football camps, are classified in Industry 7999.

Recreational vehicle parks and campsites (SIC 7033).

Establishments providing overnight or short-term sites for

recreational vehicles, trailers, campers, or tents. Residential trailer and mobile home parks are classified in Real

Estate, Major Group 65.

SERVICE INDUSTRIES—SUBJECT SERIES APPENDIX A A–5
Organization hotels and lodging houses, on membership basis (SIC 704). Lodging houses and hotels operated by membership organizations for the benefit of their

members and guests, and not open to the general public.

Hotels operated by such organizations but open to the

public are classified in Industry 7011. Residential homes for

the elderly and others in need of residential, social, and

personal care are classified in Industry 8361.

Personal Services (SIC Major Group 72)

This group includes establishments primarily engaged in

providing services generally to individuals, such as barber

and beauty shops, drycleaning plants, laundries, and photographic studios. For establishments classified in Industry

Group 721, collecting and distributing units (branch outlets,

pickup stations, terminals, or depots) owned and operated

by a firm which does its own laundry work are not classified

as separate establishments. Data for these units are

merged with data for the plant where the work is done.

Power laundries, family and commercial (SIC 7211).

Establishments primarily engaged in operating mechanical

laundries with steam or other power. Excluded are establishments which have power laundry equipment but which

are primarily engaged in a specialty, such as industrial

laundering, linen rental, or diaper service. These establishments are classified in other categories within Industry

Group 721. Independently owned agencies for laundry

plants are classified in Industry 7212. Laundries using

small power equipment of household type are classified in

Industry 7219.

Garment pressing, and agents for laundries and drycleaners (SIC 7212). Establishments primarily engaged in

providing laundry and drycleaning services but which have

the laundry and/or drycleaning work done by others. Establishments in this industry may do their own pressing or

finishing work. Independently owned collecting and distributing agencies serving drycleaning plants or power laundries are included in this classification.

Linen supply (SIC 7213). Establishments primarily engaged

in supplying, on a rental basis, such laundered items as

uniforms, aprons, table covers, bed linens, and towels.

Establishments included in this classification may or may

not operate their own laundry facilities.

Coin-operated laundries and drycleaning (SIC 7215).

Establishments primarily engaged in the operation of coinoperated or similar self-service laundry and/or drycleaning

equipment. Included are establishments known as laundromats, launderettes, self-service drycleaners, etc. Establishments which operate such machinery in apartment houses,

dormitories, and similar locations are included. Establishments which rent such machinery (e.g., to apartment

houses) are classified in Industry 7359.

Drycleaning plants, except rug cleaning (SIC 7216).

Establishments primarily engaged in drycleaning or dyeing

apparel and household fabrics other than rugs. Establishments primarily engaged in cleaning rugs are classified in

Industry 7217. Independently owned agencies for cleaning

plants are classified in Industry 7212. Establishments

known as ‘‘tailor shops’’ or ‘‘cleaners’’ are included in this

classification only if they do their own cleaning. Establishments primarily engaged in dyeing fabrics for the trade are

classified in Manufacturing, Major Group 22.

Carpet and upholstery cleaning (SIC 7217). Establishments primarily engaged in cleaning carpets and upholstered furniture. Establishments primarily engaged in rug

repair are classified in Industry 7699; those primarily

engaged in reupholstering and repairing furniture are classified in Industry 7641; and those primarily engaged in

building cleaning are classified in Industry 7349.

Industrial launderers (SIC 7218). Establishments primarily engaged in supplying laundered or drycleaned work

uniforms, wiping towels, protective apparel (gloves, flame

resistant clothing, etc.), dust control items (treated mats or

rugs, mops, cloths, etc.), and similar items to industrial,

commercial, and government users. These items may

belong to the industrial launderers and be supplied to users

on a rental basis, or they may belong to the customers.

Establishments included in this industry may or may not

operate their own laundry or drycleaning facilities.

Laundry and garment services, n.e.c. (SIC 7219). Establishments primarily engaged in furnishing other laundry

services, including repair, alteration, and storage of clothes

for individuals; diaper service; and hand laundries. Custom

tailors, dressmakers, and fur shops making fur apparel to

custom order are classified in Retail Trade.

Photographic studios, portrait (SIC 722). Establishments

primarily engaged in still or video portrait photography for

the general public. Included in this classification are school,

home, and transient portrait photographers. Establishments primarily engaged in commercial photography are

classified in Industry 7335; those primarily engaged in

video tape production other than portrait are classified in

Industry 7812; and those primarily engaged in film developing and/or print processing for the trade or for the

general public are classified in Industry 7384.

Beauty shops (SIC 723). Establishments primarily engaged

in providing beauty services or both beauty and barber

services. Beauty and cosmetology schools are also included.

Beauty shop concessions (owned and operated by concessionaires) in hotels, department stores, etc., are classified

in this industry and treated as separate establishments.

However, beauty shops owned by and operated as part of

other businesses (e.g., hotels, department stores) are

considered part of the main establishment.

A–6 APPENDIX A SERVICE INDUSTRIES—SUBJECT SERIES
Barber shops (SIC 724). Establishments primarily engaged

in providing barber and men’s hair styling services. Barber

colleges are also included. Barber shop concessions (owned

and operated by concessionaires) in hotels, department

stores, etc., are classified in this industry and treated as

separate establishments. However, barber shops owned

by and operated as part of other businesses (e.g., hotels,

department stores) are considered part of the main establishment.

Shoe repair shops and shoeshine parlors (SIC 725).

Establishments primarily engaged in repairing footwear or

shining shoes. Also included are establishments engaged

in cleaning and blocking hats. Shoe repair and shoeshine

departments (owned and operated by concessionaires) in

hotels, department stores, etc., are classified in this industry and treated as separate establishments. However, shoe

repair shops and shoeshine parlors owned and operated

as part of other businesses (e.g., hotels, department

stores) are considered part of the main establishment.

Funeral service and crematories (SIC 726). Establishments primarily engaged in preparing the dead for burial,

conducting funerals, and cremating the dead. Receipts

include sales of funeral merchandise, such as caskets and

burial clothing, and other services provided directly by the

establishments. Also included in the receipts are reimbursements for cash advances made to other establishments for

funeral-related merchandise sales and services, such as

flowers. Cemeteries, and crematories operated in conjunction with cemeteries, are classified in Real Estate, Industry

6553; crematories and burial services for pets are classified in Agriculture, Industry 0752.

Tax return preparation services (SIC 7291). Establishments primarily engaged in providing tax return preparation

services without also providing accounting, auditing, or

bookkeeping services. Establishments providing tax return

preparation services which also provide accounting, auditing, or bookkeeping services are classified in Industry

8721. Tax return preparation services (owned and operated

by concessionaires) in department stores, etc., are classified in this industry and treated as separate establishments. However, tax return preparation services owned

and operated as part of other businesses are considered

part of the main establishment.

Miscellaneous personal services, n.e.c. (SIC 7299).

Establishments primarily engaged in providing personal

services, not elsewhere classified, such as saunas; steam

and Turkish baths; costume and formal wear rental; operation of coin-operated personal service machines, such as

weighing machines, public lockers (except cold storage),

pay toilets, etc.; checkroom concessions; dating service;

diet or weight reducing workshops; and tanning salons.

Establishments operating coin-operated amusement machines,

such as pinball machines and juke boxes, are classified in

Industry 7993. The operation of physical fitness facilities,

including health fitness spas and reducing salons, is classified in Major Group 70 if lodging is also provided and in

Industry 7991 if lodging is not provided.

Business Services (SIC Major Group 73)

This group includes establishments primarily engaged in

providing services, not elsewhere classified, to business

establishments on a contract or fee basis.

Advertising agencies (SIC 7311). Establishments primarily engaged in preparing advertising (writing copy,

artwork, graphics, and other creative work) and placing

such advertising in periodicals, newspapers, radio, television, or other advertising media for clients on a contract or

fee basis. Establishments which place advertising with

media but perform no creative services (media buying

services) are classified in Industry 7319. Establishments

which write advertising copy but do not place the advertising with media are classified in Industry 8999. Establishments which provide commercial art, graphics, or other

creative advertising services but do not place the advertising with media are classified in Industry Group 733. Establishments which solicit advertising for nonaffiliated radio,

television, newspapers, or magazines are classified in

Industry 7313.

Outdoor advertising services (SIC 7312). Establishments primarily engaged in the preparation of poster

displays and painted and electric displays on billboards,

panels, bulletins, and frames, principally outdoors. Such

establishments may (as incidental services) construct,

repair, and maintain display boards and may post advertisements. Sign painting shops are classified in Industry

7389. Shops which make neon signs to order are classified

in Manufacturing. Establishments primarily engaged in

erecting signs are classified in Construction.

Radio, television, and publishers’ advertising representatives (SIC 7313). Establishments primarily engaged in

soliciting advertising on a contract or fee basis for (nonaffiliated) newspapers, magazines, and other publications, or

for radio and television stations. Advertising sales offices

operated by the media are classified as auxiliaries.

Advertising, n.e.c. (SIC 7319). Establishments primarily

engaged in furnishing advertising services, not elsewhere

classified, such as handbill distribution, distribution of samples,

and transit advertising. Establishments which provide commercial art, graphics, or other creative advertising services

but do not place the advertising with the media, are

classified in Industry Group 733. Establishments primarily

engaged in direct mail advertising, compiling and selling

mailing lists, and related services are classified in Industry

7331.

Adjustment and collection services (SIC 7322). Establishments primarily engaged in the collection or adjustment

of claims other than insurance. Establishments providing

SERVICE INDUSTRIES—SUBJECT SERIES APPENDIX A A–7
insurance adjustment services are classified in Insurance,

Major Group 64. Establishments providing debt counseling

or adjustment services for individuals are classified in

Industry 7299. Centralized charge services are classified in

Finance, Major Group 61.

Credit reporting services (SIC 7323). Establishments

primarily engaged in providing mercantile and consumer

credit reporting services. Establishments primarily engaged

in conducting personal investigations (background) and

preparing reports for insurance companies and other business firms are classified in Industry 7389.

Direct mail advertising services (SIC 7331). Establishments primarily engaged in furnishing direct mail advertising services, such as creating, producing, and mailing

direct mail advertising. This industry also includes establishments primarily engaged in compiling and selling mailing lists. Establishments primarily engaged in reproducing

direct mail copy to order but also providing other direct mail

advertising services are classified in Manufacturing if they

print the copy, and in Industry 7334 if they duplicate the

copy by photocopying or similar reproduction methods.

Photocopying and duplicating services (SIC 7334).

Establishments primarily engaged in reproducing text, drawings, plans, maps, or other copy by blueprinting, photocopying, mimeographing, or other methods of duplication

other than printing or microfilming. Printing, including ‘‘quick

printing,’’ is classified in Manufacturing, and microfilming is

classified in Industry 7389.

Commercial photography (SIC 7335). Establishments

engaged in providing commercial photography services for

advertising agencies, publishers, and other business and

industrial users. Establishments engaged in still and video

portrait photography are classified in Industry 7221, and

those primarily engaged in mapmaking are classified in

Industry 7389. Establishments primarily engaged in medical photography are classified in Industry 8099. Establishments primarily engaged in producing commercial video

tape or films are classified in Industry 7812.

Commercial art and graphic design (SIC 7336). Establishments primarily engaged in providing commercial art or

graphic design services for advertising agencies, publishers, and other business and industrial users. Producers of

still and slide films are classified here. Establishments

primarily engaged in art, except commercial and medical

art, are classified in Industry 8999; those engaged in

medical art are classified in Industry 8099; and those

providing drafting services are classified in Industry 7389.

Secretarial and court reporting services (SIC 7338).

Establishments primarily engaged in furnishing secretarial,

typing, word processing, resume writing, and court reporting services.

Disinfecting and pest control services (SIC 7342).

Establishments primarily engaged in providing disinfection

and termite, insect, rodent, and other pest control generally

in dwellings or other buildings. Establishments primarily

engaged in pest control for lawns or agricultural production

are classified in Agriculture.

Building cleaning and maintenance services, n.e.c.

(SIC 7349). Establishments primarily engaged in furnishing building cleaning and maintenance services, not elsewhere classified, such as window cleaning, janitorial services, floor waxing, and office cleaning. General contractors

and special trade contractors primarily engaged in building

repair work, cleaning building exteriors by sand or steam

blasting, or cleaning up after construction are classified in

Construction.

Medical equipment rental and leasing (SIC 7352). Establishments primarily engaged in renting or leasing (except

finance leasing) medical equipment. These establishments

may also sell medical supplies, but establishments primarily engaged in selling medical supplies are classified in

Wholesale or Retail Trade. Establishments primarily engaged

in finance leasing are classified in Finance, Industry 6159.

Heavy construction equipment rental and leasing (SIC

7353). Establishments primarily engaged in renting or

leasing (except finance leasing) heavy construction equipment, with or without operators. Establishments primarily

engaged in finance leasing are classified in Finance,

Industry 6159.

Equipment rental and leasing, n.e.c. (SIC 7359). Establishments primarily engaged in renting or leasing (except

finance leasing) equipment, not elsewhere classified, such

as tools, furniture, industrial equipment (except heavy

construction), televisions, appliances, party supplies, etc.

Establishments primarily engaged in finance leasing are

classified in Finance, Industry 6159.

Establishments renting or leasing automobiles and trucks

without drivers are classified in Industry Group 751; those

renting with drivers, in Transportation. Establishments renting (or leasing) medical equipment are classified in Industry 7352; video tapes and cassettes, in Industry 7841;

amusement and recreation items, such as bicycles, beach

chairs, etc., in Industry 7999; personal items, such as

formal wear, lockers (other than refrigerated), and pillows,

in Industry 7299; commercial boats, in Water Transportation, Major Group 44. Direct leasing of machinery or

equipment by the manufacturer is classified in Manufacturing or Wholesale Trade. Establishments primarily leasing

computer time, including time-sharing services, are classified in Industry 7374; and those renting or leasing computers or data processing equipment, in Industry 7377.

Employment agencies (SIC 7361). Establishments primarily engaged in providing placement and employment

services for employers or those seeking employment.

A–8 APPENDIX A SERVICE INDUSTRIES—SUBJECT SERIES
Modeling agencies and nurses’ registries are included.

Theatrical employment agencies are classified in Industry

7922; motion picture casting bureaus, in Industry 7819;

and establishments engaged in furnishing help to other

businesses, in Industry 7363.

Help supply services (SIC 7363). Establishments primarily engaged in supplying temporary or continuing help

(except agricultural) to other businesses on a contract or

fee basis. The help supplied is on the payroll of the

supplying establishment but is under the direct or general

supervision of the business to whom the help is furnished.

Establishments primarily engaged in providing placement

and employment services are classified in Industry 7361.

Establishments which provide both management and staff

to operate a business are classified according to the type of

activity of the business. Establishments primarily engaged

in furnishing personnel to perform a range of services in

support of the operation of other establishments are classified in Industry 8744. Farm labor supply is classified in

Agriculture, Industry 0761.

Computer programming services (SIC 7371). Establishments primarily engaged in providing custom computer

programming services on a contract or fee basis. These

establishments often perform a variety of additional services, such as computer software design and analysis,

modification of existing software, and training in the use of

custom software. Establishments primarily engaged in the

development and marketing of prepackaged software are

classified in Industry 7372. Computer processing services

are classified in Industry 7374.

Prepackaged software (SIC 7372). Establishments primarily engaged in designing and developing prepackaged

software, including operating, utility, and applications programs. These establishments may also prepare software

documentation for the user, install software for the user,

and train the user in the use of the software. Establishments primarily engaged in buying and selling prepackaged software are classified in Wholesale or Retail Trade.

Custom computer software services, including computer

code authors, are classified in Industry 7371.

Computer integrated systems (SIC 7373). Establishments primarily engaged in developing or modifying computer software and packaging or bundling the software with

hardware (computers and peripheral equipment) to create

an integrated system for specific application. These establishments are involved in all phases of systems development, from design through installation. Establishments

primarily engaged in buying and selling computer software

and/or hardware are classified in Wholesale or Retail

Trade, and establishments primarily engaged in manufacturing computers and/or peripheral equipment are classified in Manufacturing.

Computer processing and data preparation and processing services (SIC 7374). Establishments primarily

engaged in providing computer processing and data preparation services. Service may consist of complete processing and preparation of reports from data supplied by the

customer, or it may be specialized, such as data entry or

making data processing equipment available on an hourly

or time-sharing basis.

Information retrieval services (SIC 7375). Establishments primarily engaged in providing on-line information

retrieval services on a contract or fee basis. The information generally involves a range of subjects and is taken

from other primary sources. Establishments which collect

and originate the data are classified in the industry associated with that activity.

Computer facilities management services (SIC 7376).

Establishments primarily engaged in providing on-site management and operation of computer and data processing

facilities on a contract or fee basis. Establishments primarily engaged in providing computer and data processing at

their own facilities are classified in Industry 7374.

Computer rental and leasing (SIC 7377). Establishments

primarily engaged in renting or leasing (except finance)

computers and related data processing equipment on the

customers’ site, whether or not also providing maintenance

or support services. Establishments primarily engaged in

both manufacturing and leasing computers and related

data processing equipment are classified in Division D,

Manufacturing, and separate establishments owned by the

manufacturer and primarily engaged in leasing are classified in Wholesale Trade. Establishments primarily engaged

in finance leasing of computers and related data processing equipment are classified in Finance, Industry 6159, and

those primarily engaged in leasing computer time are

classified in Industry 7374.

Computer maintenance and repair (SIC 7378). Establishments primarily engaged in the maintenance and repair

of computers and computer peripheral equipment.

Computer related services, n.e.c. (SIC 7379). Establishments primarily engaged in providing computer related

services, not elsewhere classified, such as computer consulting, disk and diskette conversion, and tape recertification.

Detective, guard, and armored car services (SIC 7381).

Establishments primarily engaged in providing detective,

guard, and armored car services. Fingerprint service, polygraph service, and rental of dogs for protective service are

included in this classification.

Security systems services (SIC 7382). Establishments

primarily engaged in monitoring and maintaining security

systems devices, such as burglar and fire alarms. These

SERVICE INDUSTRIES—SUBJECT SERIES APPENDIX A A–9
establishments may also sell, lease, and/or install the

security systems which they monitor and maintain. Establishments primarily engaged in the sales and installation, or

installation only, of such devices are classified in Construction, Industry 1731.

News syndicates (SIC 7383). Establishments primarily

engaged in providing news, pictures, features, and news

reporting services to newspapers and periodicals. Separate establishments of newspaper and periodical publishers which are engaged in gathering news are classified as

auxiliaries.

Photofinishing laboratories (SIC 7384). Establishments

primarily engaged in developing film and photographic

prints and enlargements. Data for retail outlets (kiosks),

which are owned and operated by photofinishing laboratories for the pickup and delivery of film, are merged with

data for the laboratory which owns them and are not

treated as separate establishments. Establishments primarily engaged in processing motion picture and video film for

the motion picture and television industries are classified in

Industry 7819.

Business services, n.e.c. (SIC 7389). Establishments

primarily engaged in furnishing business services, not

elsewhere classified, such as auctioneers’ establishments

(service only), business brokers, drafting service, independent lecture bureaus, inspection service, printing brokers,

notaries public, and shop window decoration or trimming,

on a commission or fee basis.

Automotive Repair, Services, and Parking

(SIC Major Group 75)

This group includes establishments primarily engaged in

furnishing automotive repair, rental, leasing, parking, and

other services. Similar facilities owned and operated by

concerns for their own use and not available to the general

public are treated as auxiliary establishments of those

concerns and are not included here. Automotive repair

shops operated by establishments engaged in the sale of

new automobiles are classified in Retail Trade, as are

those operated by gasoline service stations (where sales of

merchandise (including fuel) exceed repair receipts). Automobile driving instruction is classified in Industry

8299.

Truck rental and leasing, without drivers (SIC 7513).

Establishments primarily engaged in short-term rental or

extended-term leasing (with or without maintenance) of

trucks, truck tractors, or semitrailers without drivers. Establishments primarily engaged in renting or leasing, except

finance leasing, of industrial trucks are classified in Industry 7359; those renting or leasing trucks with drivers are

classified in Transportation, Industry Group 421; and those

renting or leasing heavy construction and earth moving

equipment are classified in Industry 7353. Establishments

primarily engaged in finance leasing are classified in

Finance, Major Group 61.

Passenger car rental (SIC 7514). Establishments primarily engaged in short-term rental of passenger cars without

drivers. Data for separate automotive rental offices or

concessions (e.g., airport locations) in the same metropolitan area, for which a common fleet of cars is maintained,

are merged and not considered as separate establishments. Establishments primarily engaged in renting automobiles with drivers are classified in Transportation, Industry 4119.

Passenger car leasing (SIC 7515). Establishments primarily engaged in extended-term leasing of passenger

cars without drivers. These establishments may or may not

provide maintenance of vehicles as part of the lease

contract. Establishments primarily engaged in renting automobiles with drivers are classified in Transportation, Industry 4119. Establishments primarily engaged in finance

leasing are classified in Finance, Major Group 61.

Utility trailer and recreational vehicle rental (SIC 7519).

Establishments primarily engaged in daily or extendedterm rental of utility trailers and recreational vehicles.

Establishments primarily engaged in renting motorcycles,

bicycles, golf carts, gocarts, or recreational boats are

classified in Industry 7999, and those engaged in renting

airplanes are classified in Industry 7359. Establishments

primarily engaged in the rental of mobile homes on site are

classified in Real Estate, Industry 6515.

Automobile parking (SIC 7521). Establishments primarily engaged in the temporary parking of automobiles usually on an hourly, daily, or monthly contract or fee basis.

Excluded are municipal parking lots and lots operated by

establishments or institutions primarily engaged in other

activities (e.g., department stores, hospitals, restaurants).

Valet parking is classified in Industry 7299. Establishments

primarily engaged in extended or dead storage of automobiles are classified in Transportation, Industry 4226.

Top, body, and upholstery repair shops and paint

shops (SIC 7532). Establishments primarily engaged in

the repair of automotive tops, bodies, and interiors, or

automotive painting and refinishing. Also included in the

industry are establishments primarily engaged in customizing automobiles, trucks, and vans, except on a factory

basis. Those engaged in customizing automobiles, trucks,

and vans on a factory basis are classified in Manufacturing,

Industry Group 371.

Automotive exhaust system repair shops (SIC 7533).

Establishments primarily engaged in the installation, repair,

or sale and installation of automotive exhaust systems. The

sale of mufflers, tailpipes, and catalytic converters is considered to be incidental to the installation of these products.

Tire retreading and repair shops (SIC 7534). Establishments primarily engaged in repairing and retreading

automotive tires. Establishments classified here may either

retread customers’ tires or retread tires for sale or exchange

to the user or the trade.

A–10 APPENDIX A SERVICE INDUSTRIES—SUBJECT SERIES
Automotive glass replacement shops (SIC 7536). Establishments primarily engaged in the installation, repair, or

sale and installation of automotive glass. The sale of the

glass is considered incidental to the replacement.

Automotive transmission repair shops (SIC 7537). Establishments primarily engaged in the installation, repair, or

sale and installation of automotive transmissions. The sale

of transmissions and related parts is considered incidental

to transmission installation or repair.

General automotive repair shops (SIC 7538). Establishments primarily engaged in general automotive repair,

such as engine repair shops (except industrial truck engines),

general repair and service garages, and diesel engine

repair shops. Establishments primarily engaged in specialized repair of individual engine components, not elsewhere

classified, are classified in Industry 7539. Establishments

primarily engaged in repair of motorcycles are classified in

Industry 7699.

Automotive repair shops, n.e.c. (SIC 7539). Establishments primarily engaged in specialized automotive repair,

not elsewhere classified, such as fuel service (carburetor

repair), brake relining, front-end and wheel alignment, and

radiator repair. Establishments primarily engaged in automotive welding are classified in Industry 7692.

Carwashes (SIC 7542). Establishments primarily engaged

in washing, waxing, and polishing motor vehicles or furnishing facilities for the self-service washing of motor

vehicles.

Automotive services, except repair and carwashes

(SIC 7549). Establishments primarily engaged in furnishing automotive services, except repair and carwashes,

such as lubricating service, towing service, diagnostic

service, undercoating service, and inspection service.

Miscellaneous Repair Services

(SIC Major Group 76)

This group includes establishments primarily engaged in

miscellaneous repair services, not elsewhere classified.

Repair departments of retail dealers or manufacturers are

not included unless operated as separate establishments

and reported as such. This group does not include some

repair services of which the more important are: repair to

structures (classified in Construction); garment and shoe

repair (classified in Major Group 72); automotive repair

services (classified in Major Group 75); electronic computer and computer peripheral equipment repair services

(classified in Industry 7378); ship and boat repair (classified in Manufacturing); and railroad repair (classified in

Manufacturing).

Radio and television repair shops (SIC 7622). Establishments primarily engaged in repairing radios, televisions, phonographs, stereo equipment, and tape recorders. Also included are establishments engaged in installing

and repairing television, amateur, and citizens’ band antennas, and those engaged in installing and servicing similar

equipment in homes, offices, boats, automobiles, or other

vehicles. Establishments primarily engaged in installation,

repair, or maintenance of radio and television broadcast

transmitting antennas and towers are classified in Construction. Repair departments of radio and television dealers are not included here unless operated and reported as

separate establishments.

Refrigeration and air-conditioning service and repair

shops (SIC 7623). Establishments primarily engaged in

servicing and repairing household and commercial electrical refrigerators and air-conditioning and refrigeration equipment. Establishments primarily engaged in servicing and

repairing gas refrigeration equipment are classified in

Industry 7699, and those repairing automotive air-conditioning

equipment are classified in Industry 7539. Establishments

primarily engaged in installing refrigeration and air-conditioning

systems are classified in Construction.

Electrical and electronic repair shops, n.e.c. (SIC 7629).

Establishments primarily engaged in servicing and repairing electrical and electronic equipment, not elsewhere

classified, such as electrical household appliances (washing machines, vacuum cleaners, irons, toasters, etc.) and

electrical and electronic industrial equipment. Electrical

contractors and electrical shops engaged primarily in house

wiring are included in Construction, Industry 1731. The

repair of electric motors is classified in Industry 7694.

Repair of electronic computers and computer peripheral

equipment is classified in Industry 7378.

Watch, clock, and jewelry repair (SIC 763). Establishments primarily engaged in the repair of watches, clocks,

or jewelry. Establishments primarily engaged in assembling

watches from purchased parts are classified in Manufacturing, Industry 3873.

Reupholstery and furniture repair (SIC 764). Establishments primarily engaged in furniture reupholstery and

repair. Establishments primarily engaged in selling upholstery materials, making slipcovers and draperies to order,

or in upholstering new frames to individual order are

classified in Retail Trade, as are establishments making

furniture and cabinets on a custom basis.

Welding repair (SIC 7692). Establishments primarily engaged

in repair work by welding, including automotive welding.

Welding in connection with the manufacture of a product is

classified in Manufacturing. Welding contractors doing

welding work at construction sites are classified in Construction, Industry 1799.

Armature rewinding shops (SIC 7694). Establishments

primarily engaged in rewinding armatures and rebuilding or

repairing electric motors. Establishments classified here

may either repair customers’ equipment or repair their own

SERVICE INDUSTRIES—SUBJECT SERIES APPENDIX A A–11
equipment for sale or exchange to users or to the trade.

Establishments primarily engaged in the repair of electrical

appliances are classified in Industry 7629.

Repair shops and related services, n.e.c. (SIC 7699).

Establishments primarily engaged in specialized repair

services, not elsewhere classified, such as farm machinery

and equipment repair; lawnmower, saw, knife, and tool

sharpening and repair; bicycle repair; lock and gun repair;

musical instrument repair; and the repair of typewriters.

Repair services which involve primarily electrical or electronic equipment or components are classified in Industry

7629; however, primarily mechanical repair of electrically

powered equipment, such as electric sewing machine

repair, is included here.

Motion Pictures (SIC Major Group 78)

This group includes establishments producing and distributing motion pictures, exhibiting motion pictures in

commercially operated theaters, and furnishing services to

the motion picture industry. The term ‘‘motion pictures’’

includes similar productions for television or other media

using film, tape, or other means.

Motion picture and video tape production (SIC 7812).

Establishments primarily engaged in the production of

theatrical and nontheatrical motion pictures and video

tapes for exhibition or sale. Establishments engaged in

both production and distribution of motion pictures are

included here, as well as those engaged in the production

of educational, industrial, and religious films. Establishments primarily engaged in motion picture and video tape

reproduction are classified in Industry 7819.

Services allied to motion picture production (SIC 7819).

Establishments primarily engaged in performing auxiliary

services to motion picture production, such as motion

picture film processing, editing, and titling. Also included

are casting bureaus, wardrobe and studio property rental,

rental and repair of cameras and other motion picture

equipment, stock footage film libraries, and television tape

services (editing, transfers, etc.).

Motion picture and video tape distribution (SIC 7822).

Establishments primarily engaged in the distribution (rental

or sale) of theatrical and nontheatrical motion picture films

or in the distribution of video tapes and disks, except to the

general public. Establishments engaged in both distribution

and production are classified in Industry 7812. Establishments primarily engaged in renting video tapes and disks

to the general public are classified in Industry 7841, and

those engaged in the sale of video tape and disks to

individuals for personal or household use are classified in

Retail Trade, Industry 5735.

Services allied to motion picture distribution (SIC 7829).

Establishments primarily engaged in performing auxiliary

services to motion picture distribution, such as film delivery

service, film purchasing and booking agencies, and film

libraries.

Motion picture theaters, except drive-in (SIC 7832).

Commercially operated theaters primarily engaged in the

indoor exhibition of motion pictures.

Drive-in motion picture theaters (SIC 7833). Commercially operated theaters, commonly known as drive-in

theaters, primarily engaged in the outdoor exhibition of

motion pictures.

Video tape rental (SIC 7841). Establishments primarily

engaged in renting recorded video tapes and disks to the

general public for personal or household use. Establishments primarily engaged in renting video recorders and

players are classified in Industry 7359. Establishments

primarily engaged in selling recorded video tapes and disks

to the general public are classified in Retail Trade, Industry

5735, and those engaged in the wholesale distribution of

recorded video tapes and disks are classified in Industry

7822.

Amusement and Recreation Services, Except

Motion Pictures (SIC Major Group 79)

This group includes establishments primarily engaged in

providing amusement, recreation, or entertainment services, not elsewhere classified. Gambling businesses, where

legal, are also included in this Major Group; however,

combined gambling and lodging facilities with 25 guestrooms or more are classified in Industry 7011. Establishments primarily engaged in operating museums, art galleries, arboreta, and botanical and zoological gardens are

classified in Major Group 84.

Dance studios, schools, and halls (SIC 791). Establishments primarily engaged in operating public dance halls

or ballrooms, dance studios, and dance schools. Establishments primarily engaged in renting facilities used as dance

halls or ballrooms are classified in Real Estate, Industry

6512.

Theatrical producers (except motion picture) and miscellaneous theatrical services (SIC 7922). Establishments primarily engaged in providing live theatrical presentations, such as road companies and summer theaters.

This industry also includes services allied with theatrical

presentations, such as casting agencies; booking agencies

for plays, artists, and concerts; scenery, lighting, and other

equipment services; and theatrical ticket agencies. Also

included in this industry are producers of live and taped

radio programs and commercials and producers of live

television programs.

Bands, orchestras, actors, and other entertainers and

entertainment groups (SIC 7929). Establishments primarily engaged in providing entertainment other than live

theatrical presentations. These establishments include bands,

orchestras, and entertainers.

A–12 APPENDIX A SERVICE INDUSTRIES—SUBJECT SERIES
Bowling centers (SIC 7933). Establishments primarily

engaged in providing facilities for bowling.

Professional sports clubs and promoters (SIC 7941).

Operators and promoters of professional and semiprofessional athletic clubs, promoters of athletic events, and

managers of individual professional athletes. Receipts

from radio or television broadcasts, from sales of players,

from concession operators, and from noncustomer sources

are not included in the total receipts for the activities

classified here. Establishments primarily engaged in renting stadiums and athletic fields to sports promoters and

clubs are classified in Real Estate, Industry Group 651.

Racing, including track operation (SIC 7948). Promoters and participants in racing activities, including racetrack

operators, operators of racing stables, jockeys, racehorse

trainers, and race car owners and operators. Establishments which own racetracks but do not engage in promotion of racing events, are classified in Real Estate, Industry

Group 651. Stables and kennels primarily engaged in

breeding or boarding horses and dogs are classified in

Agriculture, Industry 0752.

Physical fitness facilities (SIC 7991). Establishments

primarily engaged in operating reducing and other health

clubs, spas, and similar facilities featuring exercise and

other active physical fitness conditioning, whether or not on

a membership basis. Establishments providing aerobic

dance and exercise classes are also included here. Sports

and recreation clubs are classified in Industry 7997 if

operated on a membership basis, and in Industry 7992 or

7999 if open to the general public. Health resorts and spas

providing lodging are classified in Major Group 70. Establishments that promote physical fitness through diet control

are classified in Industry 7299.

Public golf courses (SIC 7992). Privately operated establishments primarily engaged in the operation of golf courses

open to the general public on a fee basis. Municipally

owned and operated golf courses are not included. Membership golf and country clubs are classified in Industry

7997. Miniature golf courses and golf driving ranges are

classified in Industry 7999.

Coin-operated amusement devices (SIC 7993). Establishments primarily engaged in operating coin-operated

amusement devices either in their own or in other places of

business. Such amusement devices include juke boxes,

pinball machines, mechanical games, video games, slot

machines (where legal), and similar types of amusement

equipment. The amusement devices may also be operated

by bills. Amusement arcades and parlors are also included.

Establishments primarily engaged in rental of such devices

are classified in Industry 7359.

Amusement parks (SIC 7996). Establishments known as

amusement parks, theme parks, kiddie parks, etc., which

group together a number of attractions, such as mechanical rides, amusement devices, refreshment stands, and

picnic grounds. Individual ride operators or concessionaires operating within the park are classified in Industry

7999, as are carnivals operating without a fixed exhibition

site. Owners of the park grounds (who do not operate the

amusement parks) are classified in Real Estate, Industry

Group 651.

Membership sports and recreation clubs (SIC 7997).

Sports and recreation clubs which maintain facilities for use

only by members and their guests, such as country, golf,

tennis, yacht, and swimming clubs. Such establishments

are classified here regardless of the proportion of receipts

derived from food or liquor sales. Membership organizations engaged in civic, social, or fraternal activities are

classified in Industry 864. Physical fitness facilities are

classified in Industry 7991.

Amusement and recreation services, n.e.c. (SIC 7999).

Establishments primarily engaged in the operation of sports,

amusement, and recreation services, not elsewhere classified, such as bathing beaches, swimming pools, and

riding academies and schools. Membership sports and

recreation clubs not open to the general public are classified in Industry 7997.

Health Services (SIC Major Group 80)

This group includes establishments primarily engaged in

furnishing medical, surgical, and other health services to

persons. Associations or groups, such as Health Maintenance Organizations (HMO’s), primarily engaged in providing medical or other health services to members are

included but those which only provide insurance covering

hospitalization or medical costs are classified in Insurance,

Major Group 63. Hospices providing medical services are

also included in this Major Group and are classified according to the primary service provided. Health care facilities

were primarily coded based on self-designation. Where

multiple levels of care were indicated but were not apparently separate operations, the facility was generally classified based on the highest level of care provided. Veterinarians are classified in Agriculture, Industry Group 074.

Offices and clinics of doctors of medicine (SIC 801).

Establishments of licensed practitioners having the degree

of M.D. and engaged in the practice of general or specialized medicine and surgery. General medical clinics (staffed

by licensed practitioners having an M.D. degree) are also

classified here.

Associations of physicians formed solely for sharing

expenses (including payroll) are also included here. Receipts

are not applicable for these associations since their operations are funded by reimbursements from member firms,

and these funds are not considered operating receipts for

medical services provided. However, their payroll and

employment data are included in statistics presented for

this category.

SERVICE INDUSTRIES—SUBJECT SERIES APPENDIX A A–13
Offices and clinics of dentists (SIC 802). Establishments of licensed practitioners having the degree of D.D.S.

(or D.D. Sc.) or D.M.D. and engaged in the practice of

general or specialized dentistry, including dental surgery.

Dental clinics are also classified here.

Offices and clinics of doctors of osteopathy (SIC 803).

Establishments of licensed practitioners having the degree

of D.O. and engaged in the practice of general or specialized osteopathic medicine and surgery.

Offices and clinics of chiropractors (SIC 8041). Establishments of licensed practitioners having the degree of

D.C. and engaged in the practice of chiropractic medicine.

Offices and clinics of optometrists (SIC 8042). Establishments of licensed practitioners having the degree of

O.D. and engaged in the practice of optometry. Establishments where receipts are primarily from the sale of optical

goods prescribed as a result of eye examinations performed at another establishment are classified in Retail

Trade, Industry 5999.

Offices and clinics of podiatrists (SIC 8043). Establishments of licensed practitioners having the degree of

D.P. and engaged in the practice of podiatry.

Offices and clinics of health practitioners, n.e.c. (SIC

8049). Establishments of health practitioners engaged in

practice in health fields, not elsewhere classified, such as

acupuncturists, midwives, nutritionists, physical and occupational therapists, and psychologists.

Skilled nursing care facilities (SIC 8051). Establishments primarily engaged in providing inpatient nursing and

rehabilitative services to patients who require continuous

health care but not hospital services. Care must be ordered

by and under the direction of a physician. The staff must

include a licensed nurse on duty continuously with a

minimum of one full-time registered nurse on duty during

each day shift. Included are establishments certified to

deliver skilled nursing care under the Medicare and Medicaid programs.

Intermediate care facilities (SIC 8052). Establishments

primarily engaged in providing inpatient nursing and rehabilitative services but not on a continuous basis. Staffing

must include 24-hour per day personnel with a licensed

nurse on duty full-time during each day shift. At least once

a week, consultation with a registered nurse on the delivery

of care is required. Included are facilities certified to deliver

intermediate care under the Medicaid program.

Nursing and personal care facilities, n.e.c. (SIC 8059).

Establishments primarily engaged in providing some nursing and/or health-related care to patients who do not

require the degree of care and treatment that a skilled or

intermediate care facility is designed to provide. Included

are rest homes, convalescent homes, and other institutions

where health care is a major element. Residential facilities,

such as homes for the retarded and the elderly which

provide personal care but where health care is incidental,

are classified in Industry 8361.

General medical and surgical hospitals (SIC 8062).

Establishments primarily engaged in providing general

medical and surgical services and other hospital services.

Specialty hospitals are classified in Industries 8063 and

8069.

Psychiatric hospitals (SIC 8063). Establishments primarily engaged in providing diagnostic medical services and

inpatient treatment for the mentally ill. Establishments

known as hospitals and primarily engaged in providing

health care for the mentally retarded are classified in

Industry 8051.

Specialty hospitals, except psychiatric (SIC 8069). Establishments primarily engaged in providing diagnostic services, treatment, and other hospital services for specialized

categories of patients, except for the mentally ill.

Medical laboratories (SIC 8071). Establishments primarily engaged in providing professional analytic or diagnostic

services to the medical profession or to the patient as

prescribed by a physician. Laboratories engaged in the

manufacture of medical or pharmaceutical products are

classified in Manufacturing. Laboratories engaged in commercial medical research are classified in Industry 8731,

and those engaged in noncommercial medical research

are classified in Industry 8733.

Dental laboratories (SIC 8072). Establishments primarily

engaged in making dentures, artificial teeth, and orthodontic appliances to order for the dental profession. The

manufacture of teeth other than to order is classified in

Manufacturing. Establishments providing dental X-ray laboratory services are classified in Industry 8071.

Home health care services (SIC 8082). Establishments

primarily engaged in providing skilled nursing or medical

care in the home under supervision of a medical doctor.

Establishments of registered or practical nurses engaged

in the independent practice of their profession are classified in Industry 8049, and nurses’ registries are classified in

Industry 7361. Establishments primarily engaged in selling

health care products for personal or household consumption are classified in Retail Trade, and those engaged in

renting or leasing products for health care are classified in

Industry 7352.

Kidney dialysis centers (SIC 8092). Establishments primarily engaged in providing kidney or renal dialysis services.

Specialty outpatient facilities, n.e.c. (SIC 8093). Establishments primarily engaged in outpatient care of a specialized nature, such as alcohol and drug treatment, birth

A–14 APPENDIX A SERVICE INDUSTRIES—SUBJECT SERIES
control/family planning, etc., with permanent facilities and

with medical staff to provide diagnosis, treatment, or both

for patients who are ambulatory but do not require inpatient

care.

Health and allied services, n.e.c. (SIC 8099). Establishments primarily engaged in providing health and allied

services, n.e.c., such as blood banks, blood donor stations,

childbirth preparation classes, medical photography and

art, and oxygen tent services. Establishments of registered

or practical nurses in independent practice are classified in

Industry 8049. Ambulance services are classified in Transportation, Industry 4119.

Legal Services (SIC Major Group 81)

This group includes establishments which are headed

by members of the bar and are engaged in offering legal

advice or legal services. Nonprofit legal services (including

legal aid societies) are classified here. Associations of

lawyers formed solely for the sharing of expenses (including payroll) and not for the purpose of jointly practicing their

profession are also included. Receipts are not applicable

for these associations since their operations are funded by

reimbursements from member firms, and these funds are

not considered operating receipts for legal services provided. However, their payroll and employment data are

included in statistics presented for this category.

Selected Educational Services

(SIC’s 823, 824, 829)

This group includes libraries as well as establishments

furnishing formal courses through correspondence, commercial, and trade schools. Elementary and secondary

schools (Industry 8211); colleges, universities, and professional schools (Industry 8221); and junior colleges and

technical institutes (Industry 8222) are out of scope of the

census.

Libraries (SIC 823). Establishments primarily engaged in

providing library services, including the circulation of books

and other materials for reading, study, and reference.

Data processing schools (SIC 8243). Establishments

primarily engaged in offering training in data processing

(including data keying), computer programming, and in

computer and peripheral equipment operation, maintenance, and repair.

Business and secretarial schools (SIC 8244). Establishments primarily engaged in offering courses in business

machine operation, office procedures, and secretarial and

stenographic skills.

Vocational schools, n.e.c. (SIC 8249). Establishments

primarily engaged in offering specialized vocational courses,

not elsewhere classified but not academic training. This

industry includes apprentice training, aviation schools,

commercial art schools, and practical nursing schools.

Schools for the instruction of beauticians are classified in

Industry 7231, and barber schools are classified in Industry

7241. Establishments primarily engaged in offering educational courses by mail are included here.

Schools and educational services, n.e.c. (SIC 829).

Establishments primarily engaged in offering specialized

educational courses and services, not elsewhere classified, such as music schools, drama schools, language

schools, student exchange programs, and civil service and

other short-term examination preparatory schools. Vocational counseling (excluding rehabilitation) is also included

here. Educational testing is included in Industry 8748.

Establishments primarily engaged in operating dance schools

are classified in Industry 7911; those providing rehabilitation counseling are classified in Industry 8331; and those

providing sports instruction in Industry 7999.

Social Services (SIC Major Group 83)

This group includes establishments providing social

services and rehabilitation services to those persons with

social or personal problems requiring special services and

to the physically challenged and the disadvantaged. Also

included are organizations soliciting funds to be used

directly for these and related services, as well as community development and planning agencies. Government

offices involved with the delivery of such services are out of

scope of the census.

Individual and family social services (SIC 832). Establishments primarily engaged in providing one or more of a

variety of individual and family social, counseling, welfare,

or referral services, including refugee, disaster, and temporary relief services.

Job training and vocational rehabilitation services (SIC

833). Establishments primarily engaged in providing training, work experience, and vocational rehabilitation services

for the unemployed, the underemployed, the physically

challenged, and to persons who have a job market disadvantage because of lack of education or experience, skill

obsolescence, or personal characteristics or problems.

Included are upgrading and job development services, skill

training, world-of-work orientation, and vocational rehabilitation counseling. Union apprentice training schools are

classified in Industry 8249.

Child day care services (SIC 835). Establishments primarily engaged in care of infants or children, or in providing

prekindergarten education, where medical care or delinquency correction is not a major element. These establishments may or may not have substantial educational programs and may care for older children when they are not in

school. Establishments providing babysitting services are

classified in Industry 7299. Head start centers operating in

conjunction with elementary schools are classified in Industry 8211.

SERVICE INDUSTRIES—SUBJECT SERIES APPENDIX A A–15
Residential care (SIC 836). Establishments primarily engaged

in the provision of residential social and personal care for

children, the elderly, and special categories of persons with

some limits on ability for self-care but where medical care

is not a major element. Included here are group foster

homes; halfway group homes; homes for the retarded, the

elderly, the deaf, and the blind; juvenile correctional homes;

rehabilitation (residential) centers; and children’s boarding

homes. Boarding schools providing elementary and secondary education are classified in Industry 8211.

Social services, n.e.c. (SIC 839). Establishments primarily engaged in providing social services, not elsewhere

classified, including community improvement, social change,

and neighborhood development. Also included are organizations primarily engaged in soliciting contributions on their

own account and administering appropriations and allocating funds among other agencies engaged in social welfare

services; establishments primarily engaged in the prevention of criminal or antisocial behavior; and regional social

service planning agencies. Establishments which raise

funds on a contract basis are classified in Industry 7389.

Civic, social, fraternal, and political organizations are included

in Major Group 86. Industrial development consulting and

planning is classified in Industry 8748. Philanthropic trusts

and foundations which are not actually engaged in providing social welfare services are classified in Finance, Industry 6732.

Museums, Art Galleries, and Botanical and

Zoological Gardens (SIC Major Group 84)

This major group includes commercial and noncommercial museums, art galleries, arboreta, and botanical and

zoological gardens.

Museums and art galleries (SIC 8412). Establishments

primarily engaged in the commercial or noncommercial

operation of museums and art galleries. Historical, cultural,

and educational societies whose functions are primarily

providing attractions for the public are included here. Art

galleries or art dealers primarily selling to the general

public are classified in Retail Trade, Industry 5999.

Arboreta and botanical or zoological gardens (SIC

8422). Establishments primarily engaged in the commercial or noncommercial operation of arboreta and botanical

and zoological gardens.

Selected Membership Organizations

(SIC’s 861, 862, 864, 869)

This group includes organizations operating on a membership basis for the promotion of the interests of their

members. Also included are organizations which are not

operated on a membership basis but which promote the

interests of a constituency or group of supporters. This

group does not include business establishments operated

by membership organizations, such as hotels open to the

general public, golf and country clubs, fraternity and sorority houses, and credit unions. Such establishments are

classified according to their primary activity.

Establishments of religious organizations operated for

worship or for promotion of religious activities, such as

churches, convents, and religious schools and missions,

are classified in Industry 8661 and are out of scope of the

census. Also excluded are labor unions and similar labor

organizations (Industry 8631) and political organizations

(Industry 8651).

Business associations (SIC 861). Membership organizations engaged in promoting business interests of their

members, such as better business bureaus, boards of

trade, chambers of commerce, industrial standards committees, merchants’ associations, real estate boards, and

trade associations. Membership organizations formed to

carry out a specific business function, such as common

marketing of crops or joint advertising, are classified according to the function performed.

Professional membership organizations (SIC 862). Membership organizations of professional persons formed for

the advancement of the interests of their profession, such

as bar associations, engineering associations, and scientific membership organizations.

Civic, social, and fraternal associations (SIC 864).

Membership organizations engaged in civic, social, or

fraternal activities, such as alumni associations, citizens’

associations, fraternities, scout organizations, singing societies, university clubs, veterans’ organizations, youth associations, and consumer education and public advocacy

groups (except organizations primarily engaged in research).

Bars and restaurants owned and operated by organizations for use by members and guests only are also

classified here. Hotels and lodging houses operated by

organizations for use by members and their guests only,

including fraternity and sorority houses, are classified in

Industry 7041. Membership sports and recreation clubs are

classified in Industry 7997. Homeowner, tenant, and condominium associations primarily engaged in managing real

estate are classified in Real Estate, Industry 6531.

Membership organizations, n.e.c. (SIC 869). Membership organizations, not elsewhere classified, such as athletic regulatory associations, automobile owners’ associations, farm bureaus, historical clubs, and humane societies.

Engineering, Accounting, Research,

Management, and Related Services

(SIC Major Group 87)

This group includes establishments primarily engaged in

providing engineering, architectural, and surveying services; accounting, auditing, and bookkeeping services;

research, development, and testing services; and management and public relations services.

A–16 APPENDIX A SERVICE INDUSTRIES—SUBJECT SERIES
Engineering services (SIC 8711). Establishments primarily engaged in providing professional engineering services.

Establishments primarily providing and supervising their

own engineering staff on temporary contract to other firms

are included here. Establishments providing engineering

but not supervisory, personnel are classified in Industry

7363. Photogrammetric engineering services are classified

in Industry 8713.

Architectural services (SIC 8712). Establishments primarily engaged in providing professional architectural services. Landscape architectural services are classified in

Agriculture, Industry 0781. Establishments primarily engaged

in providing graphic arts and related design services are

classified in Industry 7336, and those providing drafting

services are classified in Industry 7389.

Surveying services (SIC 8713). Establishments primarily

engaged in providing professional land, water, and aerial

surveying services.

Accounting, auditing, and bookkeeping services (SIC

8721). Establishments primarily engaged in furnishing accounting, bookkeeping, and related auditing services. These

establishments may use data processing and tabulating

techniques as part of providing their services. However,

establishments primarily engaged in providing data processing and tabulating services are classified in Industry

7374. Establishments providing income tax return preparation services, without also furnishing accounting, auditing, or bookkeeping services, are classified in Industry

7291.

Commercial physical and biological research (SIC 8731).

Establishments primarily engaged in physical and biological research and development on a contract or fee basis.

Noncommercial research establishments (funded by endowments, grants, or contributions) are classified in Industry

8733. Separate establishments of aircraft, guided missile,

or spacecraft manufacturers primarily engaged in research

and development on these products are classified in Manufacturing, Major Group 37.

Commercial economic, sociological, and educational

research (SIC 8732). Establishments primarily engaged

in performing business, marketing, opinion, and other

economic, sociological, and educational research on a

contract or fee basis. Noncommercial research establishments (funded by endowments, grants, or contributions)

are classified in Industry 8733.

Noncommercial research organizations (SIC 8733). Establishments primarily engaged in performing research into

and dissemination of information for public health, education, or general welfare. These establishments primarily

operate on funds from endowments, contributions, and

grants. Establishments which fund such research, although

the actual research may be contracted out to other establishments, are also classified here.

Testing laboratories (SIC 8734). Establishments primarily engaged in providing testing services. Establishments

performing clinical laboratory testing for the medical profession are classified in Industry 8071.

Management services (SIC 8741). Establishments primarily engaged in furnishing general or specialized management services on a day to day basis and on a contract

or fee basis. Establishments classified here do not provide

operating staff. Management and operation of a business,

where operating staff as well as management is provided,

is classified according to the activity of the establishment

managed. Construction management services are classified here.

Management consulting services (SIC 8742). Establishments primarily engaged in furnishing operating counsel

and assistance to managements of private, nonprofit, and

public organizations. These establishments generally perform a variety of activities, such as strategic and organizational planning; financial planning and budgeting; marketing objectives and policies planning; information systems

planning, evaluation, and selection; human resources policies and practices planning; and production scheduling

and control planning.

Public relations services (SIC 8743). Establishments

primarily engaged in the preparation of materials, written or

spoken, which are designed to promote the interests of

their clients by attempting to influence the general public or

other groups.

Facilities support management services (SIC 8744).

Establishments primarily engaged in furnishing personnel

to perform a range of services in support of the operations

of other establishments, or those engaged in providing a

number of different continuing services, on a contract or fee

basis, within other establishments. Establishments which

provide management and staff to operate a business are

classified according to the type of activity of the business.

Establishments primarily providing one specialized service

are classified in the specialized industry. Establishments

primarily supplying temporary or continuing help (except

agricultural) are classified in Industry 7363. Establishments

which provide management services only (except agricultural) are classified in Industry 8741. Computer facilities

management is classified in Industry 7376.

Business consulting services, n.e.c. (SIC 8748). Establishments primarily engaged in furnishing business consulting services, not elsewhere classified, on a contract or fee

basis. Included are agricultural, economic, educational,

and systems engineering consultants as well as city planners and testing services (educational or personnel).

Services, Not Elsewhere Classified

(SIC Major Group 89)

Establishments primarily providing services, not elsewhere classified, such as artists (excluding commercial

SERVICE INDUSTRIES—SUBJECT SERIES APPENDIX A A–17
and medical artists), authors, scientific consultants (working on their own account), inventors, lecturers, music

arrangers, newspaper columnists, radio commentators,

song writers, weather forecasters, and writers.

There is evidence that among small employer establishments (for which kind-of-business information is obtained

from administrative records), many service establishments

are classified incorrectly in this industry because there is

insufficient information to determine the correct kind-ofbusiness classification. Therefore, the published data probably overstate the number of establishments and level of

activity for this category.

A–18 APPENDIX A SERVICE INDUSTRIES—SUBJECT SERIES
Appendix B.

Sample Report Form

The sample report form is shown on the following pages.

SERVICE INDUSTRIES—SUBJECT SERIES APPENDIX B B–1
TIPS [UPF] BATCH_146 [ACEN,C_ARLEDGE] 10/25/94 12:24 PM MACHINE: EPCV22 DATA:VOL1_TIPS_APXB_01.TIPS;1 * 10/12/94 09:48:00 TAPE: NOreel FRAME: 3

TSF:TIPS92-09482232.DAT;1 10/12/94 09:48:35 UTF:TIPS93-09482232.DAT;1 10/12/94 09:48:36 META:VOL1_TIPS96_APXB_01.DAT;6 10/12/94 09:49:15
Appendix C.

Changes in Service Industries Kind~of~Business

Classifications for 1992

[Based on revisions to the Standard Industrial Classification (SIC) Manual, definitions of some kinds of business were changed for 1987. The significant changes in SIC codes from 1972 to 1987 are listed

below. For industries other than those listed, the SIC definitions are the same as those used since 1972 or contain only minor revisions affecting the classification of few, if any, establishments]

1987 SIC (used for 1992 census and AES reports) 1972 SIC (used for 1972, 1977, and 1982 census reports

and 1987 Assets and Expenditures report)

Code Title Code Title

7219 pt. Diaper service............................................................... nn7214 Diaper service

7219 pt. Other laundry services, n.e.c. ................................................. nn7219 Laundry and garment services, n.e.c.

7219 pt. Seamstresses and dressmaking services .......................................

7291 Tax return preparation services ................................................

7299 Miscellaneous personal services, n.e.c..........................................

nn7299 pt. Miscellaneous personal services

7322 Adjustment and collection services .............................................

7323 Credit reporting services ...................................................... nn7321 Consumer credit reporting agencies, mercantile reporting agencies, and adjustment

and collection agencies

7334 pt. Blueprinting and photocopying services......................................... nn7332 Blueprinting and photocopying services

7334 pt. Duplicating services, except printing............................................ nn7339 pt. Stenographic services; and reproduction services, n.e.c.

7335 Commercial photography .....................................................

7336 Commercial art and graphic design............................................. nn7333 Commercial photography, art, and graphics

7338 Secretarial and court reporting services......................................... nn7339 pt. Stenographic services; and reproduction services, n.e.c.

7349 pt. Window cleaning ............................................................ nn7341 Window cleaning

7349 pt. Other building cleaning and maintenance services, n.e.c. ......................... nn7349 Cleaning and maintenance services to dwellings and other buildings, n.e.c.

7352 Medical equipment rental and leasing .......................................... nn7299 pt. Miscellaneous personal services

7353 Heavy construction equipment rental and leasing ................................

7359 Equipment rental and leasing, n.e.c............................................. nn7394 pt. Equipment rental and leasing services

7363 Help supply services ......................................................... nn7362 Temporary help supply services1

7371 Computer programming services ..............................................

7372 Prepackaged software........................................................

7373 Computer integrated systems design ...........................................

nn7372 Computer programming and other software services

7374 Computer processing and data preparation and processing services ...............

7375 Information retrieval services ..................................................

7376 Computer facilities management services .......................................

nn7374 Data processing services

7377 Computer rental and leasing ..................................................

7378 Computer maintenance and repair .............................................

7379 Computer related services, n.e.c. ..............................................

nn7379 Computer related services, n.e.c.

7381 Detective, guard, and armored car services .....................................

7382 Security systems services .................................................... nn7393 Detective agencies and protective services

7383 News syndicates............................................................. nn7351 News syndicates

7384 Photofinishing laboratories .................................................... nn7395 Photofinishing laboratories

7389 pt. Trading stamp services ....................................................... nn7396 Trading stamp services

7389 pt. Miscellaneous business services, n.e.c.......................................... nn7399 Business services, n.e.c.

7514 Passenger car rental, without drivers ...........................................

7515 Passenger car leasing, except finance leasing ................................... nn7512 Passenger car rental and leasing, without drivers

7521 pt. Parking lots ................................................................. nn7523 Parking lots

7521 pt. Parking structures ........................................................... nn7525 Parking structures

7532 pt. Top and body repair shops.................................................... nn7531 Top and body repair shops

7532 pt. Paint shops ................................................................. nn7535 Paint shops

7533 Automotive exhaust system repair shops .......................................

7536 Automotive glass replacement shops ...........................................

7537 Automotive transmission repair shops ..........................................

7539 Automotive repair shops, n.e.c. ................................................

nn7539 Automotive repair shops, n.e.c.

7812 pt. Motion picture production, except for television .................................. nn7813 Motion picture production, except for television

7812 pt. Motion picture and tape production for television ................................. nn7814 Motion picture and tape production for television

7822 pt. Motion picture film exchanges ................................................. nn7823 Motion picture film exchanges

7822 pt. Film and tape distribution for television ......................................... nn7824 Film or tape distribution for television

7841 Video tape rental ............................................................ nn7394 pt. Equipment rental and leasing services

7991 pt. Physical fitness centers, except gymnasiums and athletic clubs .................... nn7299 pt. Miscellaneous personal services

7991 pt. Membership gymnasiums and athletic clubs..................................... nn7997 pt. Membership sports and recreation clubs

7991 pt. Nonmembership gymnasiums and athletic clubs ................................. nn7999 pt. Amusement and recreation services, n.e.c.

7997 Membership sports and recreation clubs ........................................ nn7997 pt. Membership sports and recreation clubs

7999 pt. Billiard and pool establishments ............................................... nn7932 Billiard and pool establishments

7999 pt. Other amusement and recreation services, n.e.c. ................................ nn7999 pt. Amusement and recreation services, n.e.c.

8011 pt. Offices of doctors of medicine ................................................. nn8011 Offices of physicians

8011 pt. Clinics of doctors of medicine.................................................. nn8081 pt. Outpatient care facilities

8021 pt. Offices of dentists............................................................ nn8021 Offices of dentists

8021 pt. Clinics of dentists ............................................................ nn8081 pt. Outpatient care facilities

See footnotes at end of table.

SERVICE INDUSTRIESmSUBJECT SERIES APPENDIX CnnC–1
1987 SIC (used for 1992 census and AES reports) 1972 SIC (used for 1972, 1977, and 1982 census reports

and 1987 Assets and Expenditures report)

Code Title Code Title

8043 Offices and clinics of podiatrists ...............................................

8049 Offices and clinics of health practitioners, n.e.c................................... nn8049 Offices of health practitioners, n.e.c.

8052 Intermediate care facilities ....................................................

8059 Nursing and personal care facilities, n.e.c. ...................................... nn8059 Nursing and personal care facilities, n.e.c.

8082 Home health care services .................................................... nn8091 pt. Health and allied services, n.e.c

8092 Kidney dialysis centers .......................................................

8093 Specialty outpatient facilities, n.e.c. ............................................ nn8081 pt. Outpatient care facilities

8099 Health and allied services, n.e.c................................................ nn8091 pt. Health and allied services, n.e.c.

8249 pt. Correspondence schools ..................................................... nn8241 Correspondence schools

8249 pt. Vocational schools, except correspondence and vocational high schools, n.e.c. ...... nn8249 Vocational schools, except vocational high schools, n.e.c.

8322 Individual and family social services ............................................ nn8321 Individual and family social services1

8412 pt. Commercial museums and art galleries ......................................... nn7999 pt. Amusement and recreation services, n.e.c.

8412 pt. Noncommercial museums and art galleries...................................... nn8411 Museums and art galleries

8422 pt. Commercial arboreta and botanical or zoological gardens ......................... nn7999 pt. Amusement and recreation services, n.e.c.

8422 pt. Noncommercial arboreta and botanical or zoological gardens...................... nn8421 Arboreta, botanical, and zoological gardens

8711 Engineering services .........................................................

8712 Architectural services.........................................................

8713 Surveying services...........................................................

nn8911 Engineering, architectural, and surveying services

8721 Accounting, auditing, and bookkeeping services ................................. nn8931 Accounting, auditing, and bookkeeping services

8731 Commercial physical and biological research .................................... nn7391 Research and development laboratories

8732 Commercial economic, sociological, and educational research..................... nn7392 pt. Management, consulting, and public relations services

8733 Noncommercial research organizations ......................................... nn8922 Noncommercial research organizations

8734 Testing laboratories .......................................................... nn7397 Testing laboratories

8741 Management services ........................................................

8742 Management consulting services ..............................................

8743 Public relations services ......................................................

nn7392 pt. Management, consulting, and public relations services

8744 Facilities support management services ........................................ nn7369 Personnel supply services, n.e.c.1

8748 Business consulting services, n.e.c. ............................................ nn7392 pt. Management, consulting, and public relations services

1There were SIC changes for this industry between 1972 and 1987. However, there were no significant differences in the way this industry was defined in the 1982 and 1987 Censuses of Service

Industries.

C–2nnAPPENDIX C SERVICE INDUSTRIESmSUBJECT SERIES