Includes gross receipts from customers or clients for services provided, from the use of facilities, and from merchandise sold during 2002, whether or not payment was received in 2002. Receipts include royalties, license fees, and other payments from the marketing of intangible products (e.g., licensing the use of or granting reproduction rights for software, musical compositions, and other intellectual property). Receipts also include the rental and leasing of vehicles, equipment, instruments, tools, etc.; total value of service contracts; market value of compensation received in lieu of cash; amounts received for work subcontracted to others; dues and assessments from members and affiliates; this establishment's share of receipts from departments, concessions, and vending and amusement machines operated by others. Sales to and receipts from foreign parent firms, subsidiaries, and branches are included. Receipts also include advertising sales, and sales of goods and services marketed through sales offices. For public broadcast stations and libraries, receipts include contributions, gifts, grants, and income from interest, rental of real estate, and dividends.

Receipts do not include sales and other taxes (including Hawaii's General Excise Tax) collected directly from customers or clients and paid directly to a local, state, or federal tax agency. Also excluded are gross receipts collected on behalf of others; gross receipts from departments or concessions operated by others; sales of used equipment previously rented or leased to customers; proceeds from the sale of real estate (land and buildings), investments, or other assets (except inventory held for resale); contributions, gifts, grants, and income from interest, rental of real estate, and dividends, EXCEPT for public broadcast stations and libraries; domestic intracompany transfers; receipts of foreign parent firms and subsidiaries; and other nonoperating income (e.g., franchise fees).