Establishment

Status: This was the departmental standard from July 15, 1998 to February 20, 2018.

Definition

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.

Relation to previous version

• Establishment February 21, 2018 to current

  This standard replaces the previous standard for establishment. The previous standard did not situate establishment within the Business Register statistical hierarchy. The current standard changes this, and defines establishment within the Business Register statistical hierarchy.

• Establishment July 15, 1998 to February 20, 2018

  This was the departmental standard from July 15, 1998 to February 20, 2018.