Shipments includes all products physically shipped from the establishment during the year, including material withdrawn from stockpiles and products shipped on consignment, whether or not sold in the current year. For products transferred to other establishments of the same company or prepared on a custom basis, companies were requested to report the estimated value, not merely the cost of producing the items. Multiestablishment companies were asked to report value information for each establishment as if it were a separate economic unit. Receipts for custom milling are not included to avoid duplication with the value of custom milled ores included in an industry's primary and secondary products. Some duplication exists in industry and industry group totals because of the inclusion of materials transferred from one establishment to another for mineral preparation or resale.
Sales are net after deductions for refunds and allowances for merchandise returned by customers.
Trade-in allowances are not deducted from sales. Sales do not include retail sales made by manufacturers, wholesalers, service establishments, or other businesses whose primary activity is other than retail trade. They do include receipts other than from the sale of merchandise at retail, e.g., service receipts, sales to industrial users, and sales to other retailers, by establishments primarily engaged in retail trade. Excise taxes on gasoline, liquor, tobacco, etc., which are paid by the manufacturer or wholesaler and passed on in the cost of goods purchased by the service establishment, are also included. Receipts also include the total value of service contracts, amounts received for work subcontracted to others, and dues and assessments from members and affiliates.