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A central administrative office is a unit primarily engaged in management and general administrative functions performed centrally for other units of the same company.

An auxiliary unit is a unit primarily engaged in performing supporting services for other units of the same company rather than for the general public or for other business firms. A plant or other unit primarily engaged in manufacturing products which are then used as inputs by another establishment of the same firm is not to be treated as an auxiliary unit. It is a separate establishment.

The Primary Activity Code of a segment or line of business if the Food Commission code for the industry category in the Addendum which accounts for the largest percentage of the sales or receipts of that part of the company.

Sales or Receipts is defined as the value (measured at invoice prices) of merchandise sold or services rendered during the year, net of returns and allowances. Non-operating income is not included. Excise and sales taxes paid to Federal, State, local, or other taxing agencies are not included.

1. Primary activity code for this line of business: 2. List the segments which are included in this line of business: Name, city, State, zip code, and primary activity:

3. Specialization of the line of business. To facilitate the determination of the relative importance of primary products and secondary products in this line of business, please provide a breakdown of its sales or receipts. Use 5-digit Census of Manufactures product classes for manufacturing activities and 2-digit Standard Industrial Classification (SIC) industries for non-manufacturing activities. Where data on some measure other than sales or receipts, such as value of shipments, are more readily available, they may be used, provided that the substitution is indicated in a footnote. Include in sales or receipts transfers to other lines of business. Data for the closest calendar year may be substituted for fiscal year data if they are more readily available and this is indicated in a footnote.

The 5-digit product class codes will be found in the Bureau of the Census publication 1972 Census of Manufactures: Numerical List of Manufactured Products (New (1972) SIC Basis). The 2-digit codes appear in the Standard Industrial Classification Manual, 1972, published by the Office of Management and Budget.

Census or

Sales
Description

SIC code

receipts number

ITEM D. FINANCIAL DATA FOR LINES OF BUSINESS

WILL BE REPORTED IN THIS ITEM

The Commission will aggregate data reported for all lines of business classified in a single industry category. The resulting aggregates will be published in an annual statistical report.

65-141 O. 76 - 16

A company must complete a separate Item D form for each line of business.

The 10-K Reporting Company is the addressee company and all of its subsidiaries which are consolidated for the annual 10-K report filed with the Securities and Exchange Commission. For companies not filing with the SEC, use the addressee company and all of its majority owned subsidiaries as a 10-K Reporting Company for purposes of this report.

In subitem 3, if transfers are not at fair market value, describe the method of valuation used, and give the reason for using it. 1. Primary activity code for this line of business--2. Sales or receipts, not including transfers to other

parts of the 10-K Reporting Company 3. Transfers to other parts of the 10-K Reporting

Company 4. Total sales or receipts of the line of business (sum of

subitems 2 and 3)-
5. If the transfers reported in subitem 3 are more than

five percent of the total sales or receipts reported
in subitem_4, please provide a breakdown of the
transfers. Receiving lines of business are to be
identified by their primary activity, code, the
domestic regulated and foreign sections are to
be identified by the words "Regulated" and
Foreign”.

Identification:
Sales or receipts:--

In completing subitems 6 through 21, three categories are to be used: (1) direct, (2) allocated, and (3) not allocated. With respect to expenses, Direct Costs are those which are incurred at or below the level of the individual line of business and which therefore do not pose an allocation problem. Costs that are to be Allocated are costs incurred at a level above the individual line of business for which either reasonable measures of the benefits received by different lines of business exist or a reasonable determination of the effects on common costs caused by different lines of business can be made. Similar rules apply to income and asset items.

For each subitem, list the amount directly attributable to this line of business, the amount allocated to this line of business, and the sum of these two amounts. Data on income, expense, and asset items which are not allocated will be collected in Item E, below.

In subitem 15, report either Research and Development expense for the current period or amortization on capitalized Research and Development. Indicate in a footnote whether the number reported is expense or amortization.

In subitem 20, if the applicable tax rate(s) for extraordinary items is not the same as the company-wide tax rate, please explain in a footnote.

Media Advertising Expense is all expenditures related to advertising the company's name, products, or services by television, radio, newspapers, newspaper supplements, magazines, business periodicals, billboards (outdoor advertising), transit, direct mail, handbills, and other media. Expenditures for the use of media and for advertising agency services are included. Expenditures for the support of advertising such as the cost of an advertising department, a market research group which specializes in evaluation of advertising and promotional efforts, a media buying department, or a graphic arts department that specializes in the preparation of advertising copy, are also included. This definition is essentially the same as the one used by the Securities and Exchange Commission, in Form 1C-K.

Selling Expense Other Than Media Advertising Expense is all expenditures for sales promotion activities except those included in media advertising expense.

Research and Development Expense is all expenditures for basic or applied research in the sciences and engineering, including design and development of prototypes and processes. Expenditures for quality control, routine product testing, market research, sales promotion, sales service, research in the social sciences or psychology, other nontechnological activities, and technical service are not included. This definition is the same as the one used by the National Science Foundation, in Form RD-1, and by the Bureau of the Census, in Form NC-X6 (Rev.).

Cost of Sales and Operations is labor, including fringe benefits and employer contributions for payroll taxes; cost of materials used in manufacturing; cost of goods purchased for resale; changes in inventories; depreciation, depletion, and amortization; property taxes; and other factory costs. Selling costs, research and development expense, and general and administrative costs are not included in cost of sales and operations.

Sum of

columns Direct Allocated A and B

(Col. A)

(Col. B)

(Col. C)

6. Materials costs (including goods

purchased for resale), not in-
cluding transfers from other
parts of the 10-K Reporting

Co..
7. Materials (including goods pur-

chased for resale), transferred
from other parts of the 10-K

Reporting Co.
8. Labor costs..
9. Inventory at beginning of fiscal

year less inventory at end of

fiscal year

10. Depreciation, depletion, and

amortization on plant, prop

erty, and equipment.11. Other costs of sales and opera

tions. 12. Cost of sales and operations

(subitems 6 through 11)-13. Media advertising expense. 14. Selling, expense other than

media advertising expense.-

15. Research and development ex

pense... 16. Other general and administra

tive expense. 17. Operating income before un

allocated items (subitem 4

less subitems 12 through 16) 18. Nonoperating expense less non

operating income (not in-
cluding income from equity
in unconsolidated subsidiaries
or affiliated companies or

interest expense)
19. Income before unallocated and

extraordinary amounts (sub

item 17 less subitem 18) -20. Extraordinary gains less extraor

dinary losses, not net of

applicable taxes. 21. State and local income taxes.

For the asset subitems below, 22 through 25, use the same three categories as were used above: direct, allocated, and not allocated. Investments in unconsolidated subsidiaries and affiliated companies should not be reported in subitem 25, either in the direct or allocated columns; they are to be reported in Items E and F. All asset subitems are to be reported as of the last day of the fiscal year.

Sum of

columns Direct Allocated A and B

(Col. A)

(Col. B)

(Col. C)

22. Gross plant, property, and

equipment.
23. Accumulated depreciation, de-

pletion, and amortization on
plant, property, and equip-

ment...
24. Net plant, property, and equip-

ment (subitem 22 less sub

item 23) 25. All other assets..

ITEM E. INCOME, EXPENSES, AND ASSETS NOT ALLOCATED TO INDI

VIDUAL LINES OF BUSINESS

The purpose of this item is to collect data on those amounts that were not direct or allocated, and were therefore not reported in Item D.

For subitems 1 through 7, 9, and 10, list the amount of income or expense that was not direct or was not allocated to individual lines of

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business in Item D. If the amount reported for any of these subitems, or part of the reported amount, is common to only some of your lines of business, please indicate the amount and the lines to which the amount is common in a footnote.

All interest expense is to be given in subitem 8, and all Federal income tax is to be given in subitem 11.

In subitem 5, report either Research and Development expense for the current period or amortization on capitalized Research and Development. Indicate in a footnote whether the number reported is expense or amortization.

În subitem 9, if the applicable tax rate(s) for extraordinary items is not the same as the company-wide tax rate, please explain in a footnote. 1. Depreciation, depletion, and amortization

plant, property, and equipment2. Other costs of sales and operations. 3. Media advertising expense--4. Selling expense other than media advertising

expense.--
5. Research and development expense.
6. Other general and administrative expense--
7. Non-operating expense less non-operating income

(including income from the equity or unconsoli-
dated subsidiaries and affiliated companies ex-
cept for those included in the domestic regulated
section and the foreign section, and not including

interest expense)
8. Interest expense.
9. Extraordinary gains less extraordinary losses, not

net of applicable taxes.10. State and local income taxes. 11. Federal income taxes..

In subitems 12 through 15, give the amounts for the components of assets which were not direct and were not allocated to individual lines of business in Item D. All asset subitems are to be reported as of the last day of the fiscal year. All investments in unconsolidated subsidiaries and affiliated companies (except for those included in the domestic regulated section or the foreign section) should be included in subitem 15. 12. Gross plant, property, and equipment.13. Accumulated depreciation, depletion, and amorti

zation on plant, property, and equipment. 14. Net plant, property, and equipment (subitem 12

less subitem 13) 15. All other assets..

ITEM F. FINANCIAL DATA FOR THE COMPANY The purpose of this item is to get financial information for the Company as a whole that corresponds to the information provided in Items D and E.

In completing this item, refer to the definitions of terms which were given in Item D. Note that the definition of sales or receipts is

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