Nonemployer Record Layout for United States File

Note:  The first data field begins in character position one.  Each 
field is separated by comma delimiters (,).  The maximum size of each 
field is shown in MAX SIZE.  In Field Type, "C" represents Character, 
"N" represents Numeric.

            MAX       FIELD               
NAME        SIZE      TYPE        DESCRIPTION 

ST          2         C           FIPS Code "00" represents 
                                  United States Total.
        
NAICS       6         C           NAICS Code 
                
                                  See North American Industry 
                                  Classification System Descriptions 
                                  link for NAICS titles and codes.

LFO         1         C           Legal Form of Organization
                                  **THIS VARIABLE IS NEWLY ADDED TO THE COMMA-DELIMITED FILES FOR 2008**

                                  "-" - All Establishments
                                  "C" - Corporations
                                  "S" - Sole Proprietorships
                                  "P" - Partnerships

RCPTOT_SIZE   4          C          Receipts Size Class  - in dollars 
                                      **THIS VARIABLE IS NEWLY ADDED TO THE COMMA-DELIMITED FILES FOR 2009**
                                         "001" - All establishments 
                                         "111" - less than $5,000 
                                         "118" - $5,000 - $9,999 
                                         "119" - $10,000 - $24,999
                                         "121" - $25,000 - $49,999 
                                         "122" - $50,000 - $99,999
                                         "123" - $100,000 - $249,999 
                                         "125" - $250,000 - $499,999 
                                         "131" - $500,000 - $999,999 
                                         "133" - $1,000,000 - $2,499,999
                                         "141" - $2,500,000 - $4,999,999 
                                          "1411" - greater than $5,000,000 


ESTAB_F     1         C           Establishment Flag

                                  " " - Number of establishments shown.
                                  "D" - Number of establishments 
                                        withheld to avoid disclosing 
                                        data for individual businesses; 
                                        data are included in broader 
                                        industry totals.
                                  "S" - Number of establishments 
                                        withheld to avoid disclosing 
                                        data that do not meet publication 
                                        standards; data are included in 
                                        broader industry totals.

ESTAB       8         N           Total Number of Establishments



RCPTOT_N_F  1         C           Noise Infusion Flag -
                                  **THIS VARIABLE IS NEW FOR 2007**

                                  " " - Receipts data are shown.
                                  "D" - Receipts data are withheld to 
                                        avoid disclosing data for 
                                        individual businesses; 
                                        data are included in broader 
                                        industry totals.
                                  "S" - Receipts data are withheld to 
                                        avoid disclosing data that do 
                                        not meet publication standards; 
                                        data are included in broader 
                                        industry totals.
                                  "G" - Low noise applied to cell value
                                  "H" - Medium noise applied to cell value                                                      


RCPTOT_F    1         C           Receipts Flag

                                  " " - Receipts data are shown.
                                  "D" - Receipts data are withheld to 
                                        avoid disclosing data for 
                                        individual businesses; 
                                        data are included in broader 
                                        industry totals.
                                  "S" - Receipts data are withheld to 
                                        avoid disclosing data that do 
                                        not meet publication standards; 
                                        data are included in broader 
                                        industry totals.

RCPTOT      9         N           Total Receipts (in thousands of
                                  dollars)