Annual Survey of Service Industries: Accounting Services (ACCT)

Industry of establishment, type

Industry refers to a generally homogeneous group of economic producing units, primarily engaged in a specific set of activities. An activity is a particular method of combining goods and services inputs, labour and capital to produce one or more goods and/or services (products). In most cases, the activities that define an industry are homogeneous with respect to the production processes used.

Establishment refers to the level in the statistical hierarchy below the company in the Business Register statistical hierarchy, and at which the accounting data required to measure production are available (principal inputs, revenues, salaries and wages). The establishment is defined as the most homogeneous unit of production for which the business maintains accounting records. From these records, it is possible to assemble all the data elements required to compile the gross value of production (total sales or shipments, and inventories), the cost of materials and services, and labour and capital used in production.

The data for this variable are reported using the following classifications and/or lists:

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