Production and Disposition of Tobacco Products
Sales of commodities of establishment, category
Sales of commodities refers to the total sales of commodities (goods and services). Sales of goods represent the total proceeds of the disposition of stock-in-trade during the period including sales of goods purchased for resale (in same condition as purchased, reconditioned and used goods) and sales of goods produced (sales of goods manufactured, including progress billing, sales of logs and wood residue). Sales of services represent the actual or expected cash inflow for services rendered during the period.
Establishment refers to the level at which accounting data required to measure production is available (principal inputs, revenues, salaries and wages). The establishment, as a statistical unit, is defined as the most homogeneous unit of production for which the business maintains accounting records from which it is possible to assemble all the data elements required to compile the full structure of the gross value of production (total sales or shipments, and inventories), the cost of materials and services, and labour and capital used in production.