Construction establishments are those, which have a relatively permanent office, or other place of business, where the usual business activities related to construction are conducted. A relatively permanent office is one, which has been established for the management of more than one project or job and is expected, to be maintained on a continuing basis.

• The office or branch office of a construction contractor or builder, even if the office is in your home (i.e. trailer, residential house, room in a residential or non- residential building, etc…).
• The office or shop of a specialty trade contractor who specializes in activities such as plumbing, painting, carpentry, etc.
• A Construction division or subsidiary of a manufacturing, mining, or other business company, which undertakes construction for the parent company or others.
• A separate legal entity which has been established to carry out given project, part of a project, or to undertake a construction project as a joint venture.

The 2022 Economic Census of the Construction Sector covers domestic operations of establishments primarily engaged in these broad types of activities:

• Building Construction by general contractors, specialty trade contractors, design-builders, developers, or construction managers.
• Heavy Construction includes work on non-building structures, such as highways, utility related structures, and water projects by general contractors, specialty trade contractors, design-builders, developers, or construction managers.
• Land Subdivision represents subdividing and servicing of raw land into lots for sale by landowner to a builder.
• Specialty Trade contractors represents specialty trade activities, such as plumbing, electrical, masonry, carpentry, painting, excavation, flooring, glass, metal, or concrete work, and other construction activities performed on buildings and non-buildings.

Construction includes the following types of activities:  

• New or original construction as builder, heavy construction contractor, or at- risk construction project management 
• New construction services as a specialty trade contractor 
• Additions, alterations rehabilitation, remodeling, or reconstruction 
• Maintenance, repair, or service work.
• Construction project management (at fee only) not at- risk 

If this establishment performs any of these activities, please complete the 2022 Economic Census collection instrument. 

Please review what Item 4 (Primary Business or Activity) included on the Business Help Site (BHS) online Portable Document Format (PDF) for the 2022 Economic Census, Construction Sector, electronic collection instruments. Additionally, review for each Construction collection instrument the types of construction project activities shown in Item 22 (Detail of Sales, Shipments, Receipts, or Revenue) considered to be construction activities included on Format (PDF) samples of the 2022 Economic Census electronic collection instruments. If 50 percent or more of this establishment's 2022 revenues were derived from these kinds of construction activities indicated, then your establishment is considered in the construction sector.  

If you don’t see activity that reflects establishment primary sales, shipments, receipts, or revenue in the prelisted information, please indicate in the corresponding write-in section description what is primary business activity of establishment, then use the search functionality available with Item 4 to generate a listing showing various products and service activities. Search the listing and select the appropriated applicable business product or service that reflect establishment’s primary business activity. If necessary, when you can’t find an appropriate assigned code to select from the generated listing, based on your indicated corresponding write-in, please make sure to provide a clear description of primary business activity in which your sales, shipments, receipts, or revenue is derived, so further research can be done to try and select appropriate primary business activity. 

You should complete the entire collection instrument and return to U.S. Census Bureau. 

Use the search functionality available with Item 22 to generate a listing showing various products and service activities. Search the listing and select the appropriate applicable business product or service that reflect establishment activities. Select all additional needed codes to indicate revenues from activities establishment did not have prelisted on the collection instrument initially.

For Item 22 (Detail of Sales, Shipments, Receipts, or Revenue), when you can’t find an appropriate assigned code to select from the generated listing, based on your indicated corresponding write-in, please make sure to provide a clear description of receipts for activities in which your revenue is derived, so further research can be done to try and select appropriate receipts activity.

INCLUDE: 

• 2022 receipts, billings, revenue, or sales for construction work and non-construction work. 
• Work on new construction, additions, alterations, reconstruction, maintenance, repairs, and service work. 
• Receipts or billings for construction work under any type of contract-general, specialty trade, design build, construction, management, engineer-construct, turnkey, etc. 
• Cost of labor and materials normally included in overhead, and profit of billing receipts. 
• Sales of houses and other buildings you built which were sold during 2022. 

EXCLUDE: 

• The cost of land other than site preparation. 
• The purchase cost or estimated value of raw land from the value of construction work. 
• Non-operating income such as interest, dividends, or the sale of fixed assets. 
• Sales, shipments, billings, receipts, or revenue from business operations in foreign countries or outside the 50 states and the District of Columbia. 

For Item 7A, report the number of employees on the payroll of this establishment during the specific pay periods listed on the form. 
 
For Item 7C, reported payroll should equal the taxable Medicare wages and tips reported on the Internal Revenue Services (IRS) Form 941, Employer's quarterly Tax Return, exclude employer's cost for fringe benefits, and definitions as described in Circular E, Employer's Tax Guide. 

INCLUDE: 

• All permanent, full-time, or part-time employees. 
• Salaried officers and executives of a corporation. 
• Employees on paid sick leave, paid holidays, and paid vacations. 
• The spread on stock options that are taxable to employee wages. 

EXCLUDE: 

• Subcontractors and their employees. 
• Full-or part-time leased employees whose payroll was filed under a Professional Employer Organization’s Employer Identification Number.
• Temporary staffing obtained from a staffing service. 
• Proprietors or partners of an unincorporated company. 

Report the value of all inventories of material and supplies that are owned by this establishment or assigned to it at the end of 2022 and 2021 regardless of where the inventories are held. If this establishment is part of a multi-establishment company, the parent company should assign to each establishment those inventories that the establishment is responsible for as if it owned them and this establishment should include the Value of Inventories in this report. Inventories should not be duplicated on any establishment reports. 

• EXCLUDE: The value of inventories owned by unaffiliated parties held by this establishment. 

Item 13A: Depreciable Assets are the buildings, structures, machinery, and equipment owned by this establishment or its parent for which depreciation accounts are ordinarily maintained. If this establishment is part of a multi-establishment company, the parent company should assign to each establishment building and equipment that the establishment is responsible for as if it owned them. This establishment should include these as part of its beginning balances, additions, and disposals as appropriate as well as the allocation of related depreciation expenses. For example, if this establishment maintained a tenant relationship with the parent company, or a subsidiary, and paid "rent" for the use of either buildings or equipment, do not report the value of this "rent". Instead, in Item 13 report the gross value of the assets made available to this establishment as result of this "rental" agreement, as if the establishment owned them.

Capital expenditures include current expenditures for property, equipment, and capital improvements that were or will be chargeable to the fixed assets accounts and for which depreciation accounts are ordinarily maintained. Additions to construction-in-progress for company owned projects lasting more than one year that will be added, as depreciable assets should be reported currently rather than once the project has been completed and is in use. Include the cost of capital improvements that were made during 2022 which increased the value of property or adapted it for another use. Capital expenditures for leasehold improvements (made to property leased from others) are also included. Include the value of depreciable assets acquired through mergers and acquisitions. 

INCLUDE:

• Assets acquired through capital leases. If any building or equipment Has been acquired under a capital leasing arrangement that meets the criteria set down by the Financial Accounting Standards Board (FASB), please report the original cost or market value as a fixed asset and as a capital expenditure if acquired in 2022. If the lease qualifies as an operating lease, do not include the value of building and equipment as a fixed asset or capital expenditures.
• Assets acquired or produced to be leased to other as the lessor under an operating lease.
• Capital expenditures for construction in progress incurred in prior periods. Report current capital expenditures in 13B, even if not completed and operational.

EXCLUDE:

• The purchase costs of land, however, do include the value for land site development.
• Assets leased to others under capital lease arrangements.

If this establishment is part of a multi-establishment company or a subsidiary rented property for use of this establishment and paid the rent, the rent should be reported in Item 14 as if the establishment paid it. 
 
However, if this establishment rented buildings or equipment from the parent or affiliate as a tenant, then the value of assets should be reported in Item 13. Exclude capital leases (leases with a contract to own at end of the lease) as well as rentals of assets owned by parent reported in Item.

Report job site, general office, and all other materials, parts, and supply costs relating to the construction and other business activities of this establishment. 
 
INCLUDE: 

• Equipment purchased by this establishment that was installed in a building as an integral part of its structure, such as elevators, heating, and air conditioning equipment, etc. 
• Costs after discounts for the materials, parts, and supplies that were purchased by this establishment or obtained from other establishments or your company. 
• Freight and other direct charges for the materials, parts, and supplies used in 2022. 
• Expendable tools that were charged to current accounts in 2022. 

INCLUDE: 

• Your payments to subcontractors for construction work. 

EXCLUDE: 

• The cost of non-construction work subcontracted out unless it is incidental to the primary construction activities of the subcontractor. Services such as abatement, refuse, design work or surveying should be reported in 16C. 

INCLUDE: 

• Operating costs for any goods and services purchased from other individuals or companies that are paid directly or incurred by a parent or affiliate for this establishment and have not been reported elsewhere in the collection instrument. 

EXCLUDE: 

• Salaries paid to employees of this establishment for any professional or technical services. These should be reported in Item 7. 
• Materials, parts, and supplies used for repairs and maintenance performed by this firm's employees. 
• Lease and rental payments for equipment, building, other structure, or land by this establishment and reported Item 14, Rental Payments. 
• Cost of construction activities subcontracted to others and reported in Item 16A, line 2. 
• Cost of any utility payments if payments are included in a lease or rental payment and reported in Item 14 or energy reported in Item 16A, line 3. 
• Income taxes, purchases or merchandise for resale, bad debts, impairment charges, interest, and other non-operating expenses. 

Report your 2022 estimated receipts, billings, or sales for construction work and non-construction work by kind of business performed at the establishment with whole percent in which the details provided when added together will sum to 100%. Review the how to report Item 23, Kinds of Business activities instructions in section above the question in the collection instruments, and instructions on the Business Help Site (BHS) online Portable Document Format (PDF) of the 2022 Survey Repository & Instructions page.

Report estimated receipts, billing, or sales for construction work by the specific type of customer project owner the establishment is performing the tasks. Report with whole percent in which the details provided when added together will sum to 100%. Report any work on interstate highways as a state-owned project under State and local governments.