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Department of the Treasury
Internal Revenue Service
Instructions for Form 5713

(Rev. October 2017)
International Boycott Report

Section references are to the Internal Revenue 3. Is a foreign sales corporation (FSC) Executive order. Do not report U.S.
Code unless otherwise noted. that has exempt foreign trade income, or approved boycotts on Form 5713.
4. Has extraterritorial income (defined Unsolicited invitation to bid. If you
Future Developments in section 114(e), as in effect before its receive an unsolicited invitation to bid for a
For the latest information about repeal) excluded from gross income. contract that contains a request to
participate in or cooperate with an
developments related to Form 5713 and Members of a controlled group. A international boycott, you are required to
its instructions, such as legislation corporation that is a member of a file Form 5713 only if you accept the
enacted after they were published, go to controlled group (as defined in section invitation.
IRS.gov/Form5713. 1563) is not required to file Form 5713 if all
members of the controlled group joined in Foreign corporation with U.S. subsid-
General Instructions the filing of a consolidated income tax iary or sister corporation. A U.S.
return and the common parent files Form corporation that is a subsidiary or sister
Purpose of Form 5713 on behalf of all members of the corporation of a foreign corporation can
Use Form 5713 to report: controlled group. waive the requirement to report boycott
operations of its foreign parent or sister
Operations in or related to boycotting If all members of a controlled group did
corporation if the following conditions are
countries (see the list under Boycotting not join in the filing of a consolidated
met.
Countries, later), and income tax return, each member of the
The foreign corporation is not required
The receipt of boycott requests and controlled group must file Form 5713
to file Form 5713 independent of its
boycott agreements made. separately.
relationship with the U.S. subsidiary or
A member of a controlled group (as sister corporation.
Who Must File defined in section 993(a)(3)) is not The U.S. subsidiary or sister
You must file Form 5713 if you are a U.S. required to file Form 5713 if all of the corporation agrees to forfeit the benefits of
person (defined in section 7701(a)(30)) following conditions apply. the foreign tax credit, deferral of taxation
that has operations (defined later) in or The member has no operations in or of earnings of a CFC, IC-DISC benefits,
related to a boycotting country, or with the related to a boycotting country (or with the FSC benefits, and the extraterritorial
government, a company, or a national of a government, a company, or a national of a income exclusion.
boycotting country. boycotting country).
The member did not own stock, directly Foreign corporation with U.S. branch.
The following U.S. persons also must or indirectly, in any corporation having A foreign corporation engaged in a U.S.
file Form 5713. such operations. trade or business through a U.S. branch
A member of a controlled group (as The member did not receive any generally is required to file Form 5713 to
defined in section 993(a)(3)), a member of boycott requests. report the boycott activities of its
which has operations. The member did not own stock, directly controlled group, including the U.S.
A U.S. shareholder (within the meaning or indirectly, of any corporation receiving a branch. When reporting for the U.S.
of section 951(b)) of a foreign corporation request. branch, report all information related to the
that has operations (but only if you own The member is not entitled to (or U.S. branch's boycott activities, including
(within the meaning of section 958(a)) forfeits) the benefits of the foreign tax the boycott activities that do not relate to
stock of that foreign corporation). credit, the deferral of earnings of a the U.S. trade or business.
A partner in a partnership that has controlled foreign corporation (CFC), The foreign corporation can, however,
operations. IC-DISC benefits, FSC benefits, or the waive the requirements to report
A person treated (under section 671) as extraterritorial income exclusion. information about its U.S. branch if it does
the owner of a trust that has operations. The member attaches to its tax return a not claim or forfeits the benefits of the
Ban on importing or exporting. certificate stating that Form 5713 was filed foreign tax credit, deferral of taxation of
Although you can comply with a ban on on the member's behalf. This certificate earnings of a CFC, IC-DISC benefits, and
importing or exporting of products must be signed by a person authorized to FSC benefits. This waiver does not relieve
described in sections 999(b)(4)(B) and (C) sign the income tax return of the common the foreign corporation of reporting
without incurring the loss of tax benefits, parent of the group. boycott activities of all U.S. corporations
that are members of the same controlled
you must report the boycott operations Partners. A partner is not required to file
group of which the foreign corporation is a
from such agreements on Form 5713. Form 5713 if:
That partner has no boycott operations member.
Exceptions From Filing that are independent of the partnership,
Foreign person. A foreign person is not The partnership files Form 5713 with When and Where To File
required to file Form 5713 unless that Form 1065, and Form 5713 is due when your income tax
person: The partnership did not cooperate with return is due, including extensions. Attach
or participate in an international boycott. the original copy of the Form 5713 (and
1. Claims the benefits of the foreign Schedules A, B, and C, if applicable) to
tax credit, U.S. approved boycotts. You can your income tax return. Do not sign the
comply with an international boycott copy that is attached to your income tax
2. Owns stock in an interest charge imposed by a foreign country if the boycott return. For electronic filing, see Electronic
domestic international sales corporation is approved by U.S. law, regulations, or an filing of Form 5713 next.
(IC-DISC),

Sep 27, 2017 Cat. No. 12040A

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Electronic filing of Form 5713. If you Form 1118, Foreign Tax with the government, a company, or a
file your original Form 5713 electronically Credit—Corporations. national of a boycotting country.
(as an attachment to your e-filed income Operations with the government, a
Form 5471, Information Return of U.S.
tax return), you are not required to file a company, or a national of a boycotting
Persons With Respect To Certain Foreign
duplicate Form 5713. See the instructions country. You are considered to have
Corporations.
for your income tax return for general operations “with the government, a
information about electronic filing. Form 1120-IC-DISC, Interest Charge company, or a national of a boycotting
Domestic International Sales Corporation country” if you have an operation that is
Penalties Return. carried on outside a boycotting country
Willful failure to file Form 5713 may result Form 1120-FSC, U.S. Income Tax either for or with the government, a
in: Return of a Foreign Sales Corporation. company, or a national of a boycotting
A $25,000 fine, country.
Imprisonment for no more than 1 year, Form 8873, Extraterritorial Income
or Exclusion. Operations related to a boycotting
country. You are considered to have
Both. operations “related to a boycotting
Definitions country” if you have an operation that is
Tax Benefits That May Be Boycotting Countries carried on outside a boycotting country for
Lost A boycotting country includes the the government, a company, or a national
If you cooperate with or participate in an following. of a nonboycotting country if you know or
international boycott, you may lose a Any country that is on the list have reason to know that specific goods
portion of the following. maintained by the Secretary of the or services produced by the operation are
The foreign tax credit (section 908(a)). Treasury under section 999(a)(3). As of intended for use in a boycotting country, or
Deferral of taxation of earnings of a the date these instructions were revised, for use by or for the benefit of the
CFC (section 952(a)(3)). the most recent “List of Countries government, a company, or a national of a
Deferral of taxation of IC-DISC income Requiring Cooperation with an boycotting country, or for use in
(section 995(b)(1)(F)(ii)). International Boycott” (dated July 26, forwarding or transporting to a boycotting
Exemption of foreign trade income of an 2017) included Iraq, Kuwait, Lebanon, country.
FSC (section 927(e)(2), as in effect before Libya, Qatar, Saudi Arabia, Syria, United
its repeal). Arab Emirates, and Yemen. The list is Specific Instructions
Exclusion of extraterritorial income from updated quarterly and is available at
gross income (section 941(a)(5), as in FEDERALREGISTER.gov. Enter
effect before its repeal). “International Boycott” in the search box. Address
Any other country in which you (or a Include the suite, room, or other unit
Schedules A, B, and C member of the controlled group of which number after the street address. If the
Figure the loss of tax benefits on you are a member) have operations and of Post Office does not deliver mail to the
Schedules A and C or Schedules B and C which you know (or have reason to know) street address and the filer has a P.O.
(Form 5713). You must use the requires any person to cooperate with or box, show the box number instead.
international boycott factor (Schedule A) participate in an international boycott. If you receive your mail in care of a
to figure the reduction to foreign trade However, see Exceptions From Filing, third party (such as an accountant or an
income qualifying for the extraterritorial earlier. attorney), enter on the street address line
income exclusion. To figure the loss of all “C/O” followed by the third party's name
other tax benefits, you can use either the Boycott Request and street address or P.O. box.
international boycott factor (Schedule A) A boycott request is any request to enter
or determine taxes and income into an agreement that would constitute Address of Service Center
specifically attributable to boycott cooperation with or participation in an Enter the address of the service center
operations (Schedule B). international boycott. where your tax return was filed. If the
Figure the loss of tax benefits on Operations return was e-filed, enter “e-file.”
Schedule C. For more details, see the The term “operations” means all forms of
instructions for these separate schedules. business or commercial activities and Lines 1 Through 6
transactions (or parts of transactions), Note. All line references are to 2016
Complete Schedule C if you are a whether or not productive of income, forms unless otherwise noted.
partner. Partnerships do not complete including, but not limited to: selling; Line 1. Individuals
Schedule C. But partnerships must purchasing; leasing; licensing; banking,
complete parts of both Schedules A and financing, and similar activities; extracting; Enter your adjusted gross income (Form
B. However, if all partners figure the loss processing; manufacturing; producing; 1040, line 37).
of their tax benefits using the boycott constructing; transporting; performing Line 2c. Partnerships and
factor exclusively, or specifically activities related to the activities above (for
identifiable taxes and income attributable example, contract negotiating, advertising, Corporations
to boycott operations exclusively, then the site selecting, etc.); and performing Enter your principal business activity code
partnership is only required to complete services, whether or not related to the number and description from the list at the
parts of Schedule A or parts of activities above. end of these instructions. Enter the code
Schedule B. number for the specific industry group
Operations in a boycotting country. from which the largest percentage of total
Report the appropriate amounts from You are considered to have operations “in receipts was derived. Total receipts are
Schedule C on the following forms. a boycotting country” if you have an defined in the instructions for the Codes
operation that is carried out, in whole or in for Principal Business Activity located at
Form 1116, Foreign Tax Credit part, in a boycotting country, either for or the end of the instructions for partnership
(Individual, Estate, or Trust).
and corporate returns.

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Line 2d. IC-DISCs Line 4c(1). Corporation's Total adjustment (totals of credits for taxes on
passive category income, general
Enter on line 2d the major product code Assets
category income, certain income
number for the major product or service Enter the amount of total assets from re-sourced by treaty, and lump-sum
(as measured by export gross receipts) Schedules L of the forms as follows. distributions) from Form 1116 or (total of
sold or provided by the IC-DISC (Form
1120-IC-DISC, Schedule N, line 1a). Form 1120. Column (d). credits for taxes on passive category
income, general category income, income
Line 3a. Partnership's Total Form 1120-F. Column (d). re-sourced by treaty) from Form 1118,
Assets Form 1120-FSC. Column (d). Schedule B, Part III.
Enter the total assets of the partnership Form 1120-IC-DISC (Rev. 9-2017). Line 6b. Deferral of earnings of CFCs.
(Form 1065 and Form 1065-B, the amount Column (b). Enter on line 6b your pro rata share of total
on the Schedule L, “Total assets” line, earnings from CFCs (as defined in section
column (d)). Form 1120-L. Part I, column (b). 952(a)(3)(A)).
Form 1120-PC. Column (d).
Line 3b. Partnership's Ordinary Line 6c. Deferral of IC-DISC income.
Income Form 1120S. Line 15, column (d). Shareholders of an IC-DISC should figure
the deferral as follows:
Enter the partnership's ordinary income For example, the total assets, as of the
(Form 1065, line 22, Ordinary business end of the tax year, for a corporation filing Shareholder that is not a C
income (loss)). For electing large Form 1120 for tax year 2016 can be found corporation. Enter on line 6c your pro
partnerships, enter the portion of taxable on the 2016 Form 1120, Schedule L, rata share of the section 995(b)(1)(F)(i)
income (Form 1065-B, amount on line 15, column (d). amount (pro rata share of Form
“Taxable income (loss) from passive loss 1120-IC-DISC, Schedule J, Part I, line 8).
limitation activities” line) that is attributable Line 4c(2). Corporation's
Shareholder that is a C corporation.
to trade or business activities. Taxable Income Enter on line 6c your pro rata share of the
Enter the amount of taxable income before section 995(b)(1)(F)(i) amount multiplied
Line 4b. Common Tax Year net operating loss (NOL) and special by 16/17 (16/17 times your pro rata share
Election deductions on the following forms on the of Form 1120-IC-DISC, Schedule J, Part I,
The common tax year of a controlled lines with the labels as follows. line 8).
group is generally the tax year of the Form 1120. In the Deductions area on Line 6d. FSC exempt foreign trade in-
common parent. The members of the page 1, Taxable income before net come. Enter on line 6d the total exempt
controlled group can, however, elect the operating loss deduction and special foreign trade income (the total of columns
tax year of any member of the group as deductions. (a) and (b) of Form 1120-FSC,
the common tax year. This election is
made by entering the name, tax year, and Form 1120-F. In the Deductions area of Schedule B, line 10).
employer identification number (EIN) of Section II, Taxable income before NOL Line 6e. Foreign trade income qualify-
the designated corporation on line 4b. deduction and special deductions. ing for extraterritorial income exclu-
All members of a controlled group must Form 1120-FSC. In Part II of Schedule B, sion. Enter on line 6e your foreign trade
consent, in writing, to the common tax Taxable income or (loss) before net income that otherwise qualifies for the
year election. A common parent can operating loss deduction and extraterritorial income exclusion (Form
consent to the common tax year election dividends-received deduction. 8873, line 49).
on behalf of all members of the controlled Form 1120-IC-DISC (Rev. 9-2017). On
group that joined with the common parent page 1, Taxable income before net Lines 8 Through 13
in filing a consolidated return. Foreign operating loss deduction and Filers that are not members of a con-
corporations that are members of a dividends-received deduction. trolled group. If you are not a member of
controlled group should not sign the a controlled group, report on lines 8
consent if they are not required to file Form 1120-L. On page 1, in the
Form 5713. However, if a foreign Deductions area, Life insurance company through 13 your own boycott information
corporation subsequently becomes liable taxable income (LICTI), plus the total of and the boycott information with respect
to file Form 5713, then it is bound by the the lines “Dividends-received deduction” to:
common tax year election previously and “Operations loss deduction.” Any foreign corporation in which you
are a U.S. shareholder,
made by the group. A copy of the consent Form 1120-PC. On page 2, in the Any partnership in which you are a
must be attached to each member's Form Deductions area of Schedule A, the partner, or
5713 filed for the first tax year of such subtotal amount found immediately above Any trust of which you are treated as
member to which the common tax year the line for “Dividends-received the owner under section 671.
election applies. If no common parent deduction.” When reporting on behalf of a foreign
exists or no agreement is reached by the
members of the controlled group, the Form 1120S. On page 1, in the corporation, partnership, or trust, report
common tax year of the group will be the Deductions area, Ordinary business the boycott activities for the tax year of the
tax year of the member of the controlled income (loss). foreign corporation, partnership, or trust
that ends with or within your tax year.
group whose tax year ends in the latest For example, the amount of taxable
month of the calendar year. The common income before NOL and special Members of a controlled group of cor-
tax year election is a binding election and deductions for a corporation filing Form porations. If you are a member of a
can be changed only with the approval of 1120 for tax year 2016 can be found on controlled group of corporations, the
the Secretary. the 2016 Form 1120, page 1, line 28. answers to the questions on lines 8
through 13 for your tax year must reflect
Line 6. Totals the following.
Line 6a. Foreign tax credit. Enter on Your boycott information (and the
line 6a the foreign tax credit before boycott information of any trust of which

Instructions for Form 5713 (Rev. 10-2017) -3-

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you are treated as the owner under June 30, 2016, and the operations of Line 10. Boycotts of Countries
section 671) for your tax year that ends Corporation X for the period April 1, 2015–
Other Than Israel
with or within the common tax year that March 31, 2016. The answers to the
ends with or within your tax year (see the questions on lines 8 through 13 on the If the answer to the question on line 10 is
instructions for line 4b). Form 5713 filed by Corporation D for its “Yes,” use the same procedure outlined in
The boycott information of each other tax year ending June 30, 2017, will be the instructions for line 8 for an
member of the controlled group (and that identical to those on Forms 5713 filed by international boycott other than the
of any trust of which a member of the Corporations A, B, and C for their tax boycott of Israel.
controlled group is treated as the owner years ending December 31, 2016. The Line 11. Boycott Requests
under section 671) for each member's tax answers on lines 8 through 13 on the Form
year that ends with or within the common 5713 filed by Corporation D for its tax year If you receive a substantial number of
tax year that ends with or within your tax ending June 30, 2017, will not reflect any similar requests, you can attach a copy of
year. of Corporation D's operations for its July 1, one of these requests and a statement
The boycott information of each foreign 2016–June 30, 2017, tax year. showing the number and nature of all
corporation or partnership on whose other similar requests received.
behalf you are reporting as a U.S. Part I. Operations in or Line 12. Boycott Agreements
shareholder or as a partner, for the tax
year of the foreign corporation or the Related to a Boycotting If a substantial number of boycott
partnership that ends with or within your Country agreements were entered into or were
tax year that ends with or within the effective for the period covered by the
common tax year that ends with or within Line 8. Boycott of Israel report, and the boycott clauses are similar,
your tax year. The question on line 8 concerns you can attach a sample boycott clause
The boycott information of each foreign operations in or related to countries on the and a statement showing the number and
corporation or partnership on whose Secretary's list of countries associated in general nature of all other boycott clauses
behalf a member (other than you) of the the boycott of Israel. Use a separate line and agreements entered into. An
controlled group is reporting as a U.S. for each country or each person having agreement to participate in or cooperate
shareholder or as a partner, for the tax operations in that country. Do not use with an international boycott continues for
year of the foreign corporation or the separate lines for separate operations by the entire period that it is in effect and
partnership that ends with or within such the same person in the same country. must be reported each year that it is in
effect.
member's tax year that ends with or within Column (2). Enter the identifying number
the common tax year that ends with or of each person having operations in or Part II. Requests for and
within your tax year. related to any of the listed countries. If you
The effect of these reporting are a member of a controlled group of Acts of Participation in or
requirements is that the answers to the corporations, include the EIN of all Cooperation With an
questions on lines 8 through 13 generally members of your controlled group that
are identical for each member of the have operations in or related to the listed International Boycott
controlled group and should only be countries. If you or a member of your Line 13a(1) and 13a(2)
updated on a group basis once a year. controlled group is the U.S. shareholder of Check “Yes” for any requests received or
The information is updated at the close of a foreign corporation which has operations agreements entered into or continuing in
the common tax year, and is reported by in or related to the listed countries (or with effect during the period covered by the
each member of the group for its tax year the governments, companies, or nationals report for any international boycott not
that ends with or after the common tax of those countries), enter your EIN or the excluded under U.S. approved boycotts,
year. If the tax years of all members, EIN of the member of your group who is earlier. Also, see Unsolicited invitation to
foreign corporations, and partnerships are the U.S. shareholder. Then, in bid, earlier. If no requests were received
the same as the common tax year, then all parentheses, enter the name and EIN, if and no agreements were entered into or in
information is reported on a current basis. available, of the foreign corporation having effect, enter “No.”
If all tax years are different, then all or the operation in or related to the listed
some of the information reported will countries.
Line 13b
reflect a time period that is different from Columns (3) and (4). Enter in column (3) Use a separate line for each country,
the reporter's tax year. the principal business activity code person, and type of participation or
Example. Assume that Corporations number (see Principal Business Activity cooperation. Do not use separate lines for
A, B, C, and D are all members of a Codes, later) of the person that has the similar types of participation or
controlled group. Corporation A is the boycott operation. Enter a brief description cooperation by the same person in the
common parent and no common tax year of the principal business activity in column same country.
election is made. Corporations A, B, and C (4).
Column (2). Enter the identifying number
report on the basis of a calendar year. Column (5). IC-DISCs, enter the product of the person receiving the request or
Corporation D reports on the basis of a code from Form 1120-IC-DISC, having the agreement.
July 1–June 30 tax year. Corporation C Schedule N, line 1a.
owns 15% of Foreign Corporation X. Columns (3) and (4). Enter in column (3)
Corporation X reports on the basis of an Line 9. Nonlisted Countries the principal business activity code
April 1–March 31 tax year. Corporations A, Boycotting Israel number (see Principal Business Activity
B, C, D, and X have operations in Codes, later) of the person receiving the
boycotting countries. The answers to the If the answer to the question on line 9 is
questions on lines 8 through 13 on the “Yes,” use the same procedure outlined in request or the person who has the
Forms 5713 filed by Corporations A, B, the instructions for line 8 for any nonlisted agreement. Enter in column (4) a brief
and C for their 2016 tax years will reflect countries which you know or have reason description of the principal business
the operations of Corporations A, B, and C to know require participation in or activity of that person.
for the 2016 tax year, the operations of cooperation with the international boycott
Corporation D for the period July 1, 2015– of Israel.

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Type of Cooperation Type of Cooperation
Column (5). IC-DISCs are required to Code Code
or Participation Requested or Participation Requested
enter the product code from Form Number Number
1120-IC-DISC, Schedule N, line 1a. or Agreed to or Agreed to
Columns (6) and (8). Enter in column (6) Refrain from doing business with Refrain from employing
the total number of requests of the same or in a country that is the object 04 individuals of a particular
type that were received by the same 01 of the boycott or with the nationality, race, or religion.
person in the same country. Enter in government, companies, or As a condition of the sale of a
column (8) the total number of agreements nationals of that country. product to the government, a
of the same type that were entered into by Refrain from doing business with company, or a national of a
the same person in the same country. any U.S. person engaged in country, to refrain from shipping
trade in a country that is the 05 or insuring products on a carrier
Columns (7) and (9). Enter in column (7) 02 owned, leased, or operated by a
the code number listed in the following object of the boycott or with the
chart that indicates the type of government, companies, or person who does not participate
participation or cooperation requested. nationals of that country. in or cooperate with an
international boycott.
Enter in column (9) the code number listed Refrain from doing business with
in the following chart that indicates the any company whose ownership
type of participation or cooperation agreed or management is made up, in
to. whole or in part, of individuals of
a particular nationality, race, or
03
religion, or to remove (or refrain
from selecting) corporate
directors who are individuals of a
particular nationality, race, or
religion.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential,
as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for
individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123. The estimated
burden for all other taxpayers who file this form is shown below.

Learning about the Preparing and sending the
Form Recordkeeping law or the form form to the IRS
5713 22 hr., 0 min. 2 hr., 21 min. 4 hr., 1 min.
Sch. A (5713) 3 hr., 6 min. 12 min. 15 min.
Sch. B (5713) 3 hr., 21 min. 1 hr., 59 min. 2 hr., 7 min.
Sch. C (5713) 5 hr., 15 min. 1 hr., 47 min. 1 hr., 57 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form and related schedules
simpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can write to the
Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not
send the form to this office. Instead, see When and Where To File, earlier.

Instructions for Form 5713 (Rev. 10-2017) -5-

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Principal Business Activity Codes                    This list of principal business activities and their         principal business activity codes are based on the North 
                                                     associated codes is designed to classify an enterprise       American Industry Classification System (NAICS).
Principal Business Activity Codes For                by the type of activity in which it is engaged to facilitate      Using this list, enter the code for the specific 
Enterprise Classification                            the administration of the Internal Revenue Code. These       industry group from which the largest percentage of the 
                                                                                                                  total receipts is derived.
Agriculture, Forestry, Fishing            238900 Other Specialty Trade            327210 Glass & Glass Product Mfg         Wholesale Trade
                                                 Contractors (including site 
and Hunting                                      preparation)                     327300 Cement & Concrete Product Mfg     Merchant Wholesalers, Durable Goods
                                                                                  327400 Lime & Gypsum Product Mfg
Crop Production                           Manufacturing                           327900 Other Nonmetallic Mineral         423100 Motor Vehicle & Motor Vehicle 
111100 Oilseed & Grain Farming            Food Manufacturing                             Product Mfg                              Parts & Supplies
111210 Vegetable & Melon Farming          311110 Animal Food Mfg                  Primary Metal Manufacturing              423200 Furniture & Home Furnishings
       (including potatoes & yams)                                                331110 Iron & Steel Mills & Ferroalloy   423300 Lumber & Other Construction 
111300 Fruit & Tree Nut Farming           311200 Grain & Oilseed Milling                 Mfg                                      Materials
111400 Greenhouse, Nursery, &             311300 Sugar & Confectionery Product    331200 Steel Product Mfg from            423400 Professional & Commercial 
       Floriculture Production                   Mfg                                     Purchased Steel                          Equipment & Supplies
111900 Other Crop Farming (including      311400 Fruit & Vegetable Preserving &   331310 Alumina & Aluminum Production     423500 Metal & Mineral (except 
       tobacco, cotton, sugarcane, hay,          Specialty Food Mfg                      & Processing                             Petroleum)
       peanut, sugar beet & all other     311500 Dairy Product Mfg                331400 Nonferrous Metal (except          423600 Electrical & Electronic Goods
       crop farming)                      311610 Animal Slaughtering and                 Aluminum) Production &            423700 Hardware, & Plumbing & Heating 
Animal Production                                Processing                              Processing                               Equipment & Supplies
112111 Beef Cattle Ranching & Farming     311710 Seafood Product Preparation &    331500 Foundries                         423800 Machinery, Equipment, & 
112112 Cattle Feedlots                           Packaging                        Fabricated Metal Product                        Supplies
112120 Dairy Cattle & Milk Production     311800 Bakeries & Tortilla Mfg          Manufacturing                            423910 Sporting & Recreational Goods & 
112210 Hog & Pig Farming                  311900 Other Food Mfg (including        332110 Forging & Stamping                       Supplies
112300 Poultry & Egg Production                  coffee, tea, flavorings &        332210 Cutlery & Handtool Mfg            423920 Toy & Hobby Goods & Supplies
                                                 seasonings)
112400 Sheep & Goat Farming               Beverage and Tobacco Product            332300 Architectural & Structural Metals 423930 Recyclable Materials
112510 Aquaculture (including shellfish & Manufacturing                                  Mfg                               423940 Jewelry, Watch, Precious Stone, 
       finfish farms & hatcheries)        312110 Soft Drink & Ice Mfg             332400 Boiler, Tank, & Shipping                 & Precious Metals
112900 Other Animal Production            312120 Breweries                               Container Mfg                     423990 Other Miscellaneous Durable 
Forestry and Logging                      312130 Wineries                         332510 Hardware Mfg                             Goods
113110 Timber Tract Operations            312140 Distilleries                     332610 Spring & Wire Product Mfg         Merchant Wholesalers, Nondurable 
                                                                                                                           Goods
113210 Forest Nurseries & Gathering of    312200 Tobacco Manufacturing            332700 Machine Shops; Turned Product;    424100 Paper & Paper Products
                                                                                         & Screw, Nut, & Bolt Mfg
       Forest Products                    Textile Mills and Textile Product Mills 332810 Coating, Engraving, Heat          424210 Drugs & Druggists' Sundries
113310 Logging                            313000 Textile Mills                           Treating, & Allied Activities     424300 Apparel, Piece Goods, & Notions
Fishing, Hunting and Trapping             314000 Textile Product Mills            332900 Other Fabricated Metal Product    424400 Grocery & Related Products
114110 Fishing                            Apparel Manufacturing                          Mfg                               424500 Farm Product Raw Materials
114210 Hunting & Trapping                 315100 Apparel Knitting Mills           Machinery Manufacturing                  424600 Chemical & Allied Products
Support Activities for Agriculture and    315210 Cut & Sew Apparel Contractors    333100 Agriculture, Construction, &      424700 Petroleum & Petroleum Products
Forestry                                                                                 Mining Machinery Mfg              424800 Beer, Wine, & Distilled Alcoholic 
115110 Support Activities for Crop        315220 Men's & Boys' Cut & Sew          333200 Industrial Machinery Mfg                 Beverages
       Production (including cotton              Apparel Mfg
       ginning, soil preparation,         315230 Women's & Girls' Cut & Sew       333310 Commercial & Service Industry     424910 Farm Supplies
       planting, & cultivating)                  Apparel Mfg                             Machinery Mfg                     424920 Book, Periodical, & Newspapers
115210 Support Activities for Animal      315290 Other Cut & Sew Apparel Mfg      333410 Ventilation, Heating,             424930 Flower, Nursery Stock, & Florists' 
       Production                         315990 Apparel Accessories & Other             Air-Conditioning, & Commercial           Supplies
115310 Support Activities For Forestry           Apparel Mfg                             Refrigeration Equipment Mfg       424940 Tobacco & Tobacco Products
Mining                                    Leather and Allied Product              333510 Metalworking Machinery Mfg        424950 Paint, Varnish, & Supplies
                                          Manufacturing                           333610 Engine, Turbine & Power 
211120 Crude Petroleum Extraction         316110 Leather & Hide Tanning &                Transmission Equipment Mfg        424990 Other Miscellaneous Nondurable 
                                                                                                                                  Goods
211130 Natural Gas Extraction                    Finishing                        333900 Other General Purpose             Wholesale Electronic Markets and 
212110 Coal Mining                        316210 Footwear Mfg (including rubber          Machinery Mfg                     Agents and Brokers
212200 Metal Ore Mining                          & plastics)                      Computer and Electronic Product          425110 Business to Business Electronic 
212310 Stone Mining & Quarrying           316990 Other Leather & Allied Product   Manufacturing                                   Markets
212320 Sand, Gravel, Clay, & Ceramic &           Mfg                              334110 Computer & Peripheral             425120 Wholesale Trade Agents & 
       Refractory Minerals Mining &       Wood Product Manufacturing                     Equipment Mfg                            Brokers
       Quarrying                          321110 Sawmills & Wood Preservation     334200 Communications Equipment Mfg
212390 Other Nonmetallic Mineral          321210 Veneer, Plywood, & Engineered    334310 Audio & Video Equipment Mfg       Retail Trade
       Mining & Quarrying                        Wood Product Mfg                 334410 Semiconductor & Other             Motor Vehicle and Parts Dealers
213110 Support Activities for Mining      321900 Other Wood Product Mfg                  Electronic Component Mfg          441110 New Car Dealers
Utilities                                 Paper Manufacturing                     334500 Navigational, Measuring,          441120 Used Car Dealers
                                                                                         Electromedical, & Control 
221100 Electric Power Generation,         322100 Pulp, Paper, & Paperboard Mills         Instruments Mfg                   441210 Recreational Vehicle Dealers
       Transmission & Distribution        322200 Converted Paper Product Mfg      334610 Manufacturing & Reproducing       441221 Motorcycle Dealers
221210 Natural Gas Distribution           Printing and Related Support Activities        Magnetic & Optical Media          441222 Boat Dealers
221300 Water, Sewage & Other Systems      323100 Printing & Related Support       Electrical Equipment, Appliance, and     441229 All Other Motor Vehicle Dealers
221500 Combination Gas & Electric                Activities                       Component Manufacturing                  441300 Automotive Parts, Accessories, 
                                          Petroleum and Coal Products             335100 Electric Lighting Equipment Mfg          & Tire Stores
Construction                              Manufacturing                           335200 Major Household Appliance Mfg     Furniture and Home Furnishings Stores
Construction of Buildings                 324110 Petroleum Refineries (including  335310 Electrical Equipment Mfg          442110 Furniture Stores
236110 Residential Building Construction         integrated)                      335900 Other Electrical Equipment &      442210 Floor Covering Stores
236200 Nonresidential Building            324120 Asphalt Paving, Roofing, &              Component Mfg                     442291 Window Treatment Stores
       Construction                              Saturated Materials Mfg          Transportation Equipment                 442299 All Other Home Furnishings 
Heavy and Civil Engineering               324190 Other Petroleum & Coal           Manufacturing                                   Stores
Construction                                     Products Mfg                     336100 Motor Vehicle Mfg                 Electronics and Appliance Stores
237100 Utility System Construction        Chemical Manufacturing                  336210 Motor Vehicle Body & Trailer Mfg  443111 Household Appliance Stores
237210 Land Subdivision                   325100 Basic Chemical Mfg               336300 Motor Vehicle Parts Mfg           443112 Radio, Television, & Other 
237310 Highway, Street, & Bridge          325200 Resin, Synthetic Rubber, &       336410 Aerospace Product & Parts Mfg            Electronics Stores
       Construction                              Artificial & Synthetic Fibers &  336510 Railroad Rolling Stock Mfg        443120 Computer & Software Stores
                                                 Filaments Mfg
237990 Other Heavy & Civil Engineering    325300 Pesticide, Fertilizer, & Other   336610 Ship & Boat Building              443130 Camera & Photographic 
       Construction                              Agricultural Chemical Mfg        336990 Other Transportation Equipment           Supplies Stores
Specialty Trade Contractors               325410 Pharmaceutical & Medicine Mfg           Mfg                               Building Material and Garden 
238100 Foundation, Structure, & Building  325500 Paint, Coating, & Adhesive Mfg   Furniture and Related Product            Equipment and Supplies Dealers
       Exterior Contractors (including    325600 Soap, Cleaning Compound, &       Manufacturing                            444110 Home Centers
       framing carpentry, masonry,               Toilet Preparation Mfg           337000 Furniture & Related Product       444120 Paint & Wallpaper Stores
       glass, roofing, & siding)                                                         Manufacturing                     444130 Hardware Stores
238210 Electrical Contractors             325900 Other Chemical Product &         Miscellaneous Manufacturing              444190 Other Building Material Dealers
238220 Plumbing, Heating, &                      Preparation Mfg
       Air-Conditioning Contractors       Plastics and Rubber Products            339110 Medical Equipment & Supplies      444200 Lawn & Garden Equipment & 
238290 Other Building Equipment           Manufacturing                                  Mfg                                      Supplies Stores
       Contractors                        326100 Plastics Product Mfg             339900 Other Miscellaneous               Food and Beverage Stores
238300 Building Finishing Contractors     326200 Rubber Product Mfg                      Manufacturing                     445110 Supermarkets and Other 
       (including drywall, insulation,    Nonmetallic Mineral Product                                                             Grocery (except Convenience) 
       painting, wallcovering, flooring,  Manufacturing                                                                           Stores
       tile, & finish carpentry)          327100 Clay Product & Refractory Mfg                                             445120 Convenience Stores

                                                                                  -6-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Principal Business Activity Codes (Continued)
445210 Meat Markets                     485320 Limousine Service                    Securities, Commodity Contracts, and     541213  Tax Preparation Services
445220 Fish & Seafood Markets           485410 School & Employee Bus                Other Financial Investments and          541214  Payroll Services
445230 Fruit & Vegetable Markets               Transportation                       Related Activities                       541219  Other Accounting Services
445291 Baked Goods Stores               485510 Charter Bus Industry                 523110 Investment Banking & Securities   Architectural, Engineering, and Related 
445292 Confectionery & Nut Stores       485990 Other Transit & Ground                      Dealing                           Services
445299 All Other Specialty Food Stores         Passenger Transportation             523120 Securities Brokerage              541310  Architectural Services
445310 Beer, Wine, & Liquor Stores      Pipeline Transportation                     523130 Commodity Contracts Dealing       541320  Landscape Architecture Services
Health and Personal Care Stores         486000 Pipeline Transportation              523140 Commodity Contracts Brokerage     541330  Engineering Services
446110 Pharmacies & Drug Stores         Scenic & Sightseeing Transportation         523210 Securities & Commodity            541340  Drafting Services
446120 Cosmetics, Beauty Supplies, &    487000 Scenic & Sightseeing                        Exchanges
       Perfume Stores                          Transportation                       523900 Other Financial Investment        541350  Building Inspection Services
446130 Optical Goods Stores             Support Activities for Transportation              Activities (including portfolio   541360  Geophysical Surveying & 
                                                                                           management & investment                   Mapping Services
446190 Other Health & Personal Care     488100 Support Activities for Air                  advice)                           541370  Surveying & Mapping (except 
       Stores                                  Transportation                       Insurance Carriers and Related                   Geophysical) Services
Gasoline Stations                       488210 Support Activities for Rail          Activities                               541380  Testing Laboratories
                                               Transportation                       524140 Direct Life, Health, & Medical 
447100 Gasoline Stations (including     488300 Support Activities for Water                Insurance & Reinsurance           Specialized Design Services
       convenience stores with gas)            Transportation                              Carriers                          541400  Specialized Design Services 
Clothing and Clothing Accessories       488410 Motor Vehicle Towing                 524150 Direct Insurance & Reinsurance            (including interior, industrial, 
Stores                                  488490 Other Support Activities for Road           (except Life, Health & Medical)           graphic, & fashion design)
448110 Men's Clothing Stores                   Transportation                              Carriers                          Computer Systems Design and Related 
448120 Women's Clothing Stores          488510 Freight Transportation               524210 Insurance Agencies &              Services
448130 Children's & Infants' Clothing          Arrangement                                 Brokerages                        541511  Custom Computer Programming 
       Stores                           488990 Other Support Activities for         524290 Other Insurance Related                   Services
448140 Family Clothing Stores                  Transportation                              Activities (including third-party 541512  Computer Systems Design 
448150 Clothing Accessories Stores      Couriers and Messengers                            administration of insurance and           Services
                                                                                           pension funds)                    541513  Computer Facilities Management 
448190 Other Clothing Stores            492110 Couriers                             Funds, Trusts, and Other Financial               Services
448210 Shoe Stores                      492210 Local Messengers & Local             Vehicles                                 541519  Other Computer Related 
448310 Jewelry Stores                          Delivery                             525100 Insurance & Employee Benefit              Services
448320 Luggage & Leather Goods          Warehousing and Storage                            Funds                             Other Professional, Scientific, and 
       Stores                           493100 Warehousing & Storage (except        525910 Open-End Investment Funds         Technical Services
Sporting Goods, Hobby, Book, and               lessors of miniwarehouses &                 (Form 1120-RIC)                   541600  Management, Scientific, & 
Music Stores                                   self-storage units)                  525920 Trusts, Estates, & Agency                 Technical Consulting Services
451110 Sporting Goods Stores            Information                                        Accounts                          541700  Scientific Research & 
451120 Hobby, Toy, & Game Stores        Publishing Industries (except Internet)     525990 Other Financial Vehicles                  Development Services
                                                                                           (including closed-end investment  541800  Advertising & Related Services
451130 Sewing, Needlework, & Piece      511110 Newspaper Publishers                        funds) including mortgage REITs   541910  Marketing Research & Public 
       Goods Stores                     511120 Periodical Publishers                “Offices of Bank Holding Companies” and          Opinion Polling
451140 Musical Instrument & Supplies    511130 Book Publishers                      “Offices of Other Holding Companies” are 541920  Photographic Services
       Stores                                                                       located under Management of              541930  Translation & Interpretation 
451212 News Dealers & Newsstands               Publishers
451211 Book Stores                      511140 Directory & Mailing List             Companies (Holding Companies), later.            Services
451220 Prerecorded Tape, Compact        511190 Other Publishers                     Real Estate and Rental and               541940  Veterinary Services
       Disc, & Record Stores            511210 Software Publishers                  Leasing                                  541990  All Other Professional, Scientific, 
                                                                                                                                     & Technical Services
General Merchandise Stores              Motion Picture and Sound Recording          Real Estate
452200 Department Stores                Industries                                                                           Management of Companies 
452300 General Merchandise Stores,      512100 Motion Picture & Video Industries    531110 Lessors of Residential Buildings 
       incl. Warehouse Clubs and               (except video rental)                       & Dwellings (including equity     (Holding Companies)
       Supercenters                     512200 Sound Recording Industries                  REITs)                            551111  Offices of Bank Holding 
Miscellaneous Store Retailers           Broadcasting (except Internet)              531114 Cooperative Housing (including            Companies
                                                                                           equity REITs)
453110 Florists                         515100 Radio & Television Broadcasting      531120 Lessors of Nonresidential         551112  Offices of Other Holding 
453210 Office Supplies & Stationery     515210 Cable & Other Subscription                  Buildings (except                         Companies
       Stores                                  Programming                                 Miniwarehouses) (including        Administrative and Support and 
453220 Gift, Novelty, & Souvenir Stores Telecommunications                                 equity REITs)                     Waste Management and 
453310 Used Merchandise Stores          517000 Telecommunications (including        531130 Lessors of Miniwarehouses &       Remediation Services
453910 Pet & Pet Supplies Stores               paging, cellular, satellite, cable &        Self-Storage Units (including 
                                               other program distribution,                 equity REITs)                     Administrative and Support Services
453920 Art Dealers                             resellers, & other                   531190 Lessors of Other Real Estate      561110  Office Administrative Services
453930 Manufactured (Mobile) Home              telecommunications) and                     Property (including equity REITs) 561210  Facilities Support Services
       Dealers                                 internet service providers           531210 Offices of Real Estate Agents &   561300  Employment Services
453990 All Other Miscellaneous Store    Data Processing Services                           Brokers
       Retailers (including tobacco,    518210 Data Processing, Hosting, &          531310 Real Estate Property Managers     561410  Document Preparation Services
       candle, & trophy shops)                 Related Services                     531320 Offices of Real Estate Appraisers 561420  Telephone Call Centers
Nonstore Retailers                      Other Information Services                  531390 Other Activities Related to Real  561430  Business Service Centers 
454110 Electronic Shopping &            519100 Other Information Services                  Estate                                    (including private mail centers & 
                                                                                                                                     copy shops)
       Mail-Order Houses                       (including news syndicates &         Rental and Leasing Services              561440  Collection Agencies
454210 Vending Machine Operators               libraries), internet publishing and  532100 Automotive Equipment Rental &     561450  Credit Bureaus
454311 Heating Oil Dealers                     broadcasting                                Leasing
454312 Liquefied Petroleum Gas (Bottled Finance and Insurance                       532210 Consumer Electronics &            561490  Other Business Support Services 
       Gas) Dealers                     Depository Credit Intermediation                   Appliances Rental                         (including repossession services, 
                                                                                                                                     court reporting, & stenotype 
454319 Other Fuel Dealers               522110 Commercial Banking                   532281 Formal Wear & Costume Rental              services)
454390 Other Direct Selling             522120 Savings Institutions                 532282 Video Tape & Disc Rental          561500  Travel Arrangement & 
       Establishments (including        522130 Credit Unions                        532283 Home Health Equipment Rental              Reservation Services
       door-to-door retailing, frozen                                               532284 Recreational Goods Rental         561600  Investigation & Security Services
       food plan providers, party plan  522190 Other Depository Credit 
       merchandisers, & coffee-break           Intermediation                       532289 All Other Consumer Goods          561710  Exterminating & Pest Control 
       service providers)               Nondepository Credit Intermediation                Rental                                    Services
Transportation and                      522210 Credit Card Issuing                  532310 General Rental Centers            561720  Janitorial Services
Warehousing                             522220 Sales Financing                      532400 Commercial & Industrial           561730  Landscaping Services
Air, Rail, and Water Transportation     522291 Consumer Lending                            Machinery & Equipment Rental &    561740  Carpet & Upholstery Cleaning 
                                                                                           Leasing                                   Services
481000 Air Transportation               522292 Real Estate Credit (including        Lessors of Nonfinancial Intangible       561790  Other Services to Buildings & 
                                               mortgage bankers & originators)      Assets (except copyrighted works)                Dwellings
482110 Rail Transportation              522293 International Trade Financing        533110 Lessors of Nonfinancial           561900  Other Support Services 
483000 Water Transportation             522294 Secondary Market Financing                  Intangible Assets (except                 (including packaging & labeling 
Truck Transportation                    522298 All Other Nondepository Credit              copyrighted works)                        services, & convention & trade 
484110 General Freight Trucking, Local         Intermediation                       Professional, Scientific, and                    show organizers)
                                                                                                                             Waste Management and Remediation 
484120 General Freight Trucking,        Activities Related to Credit                Technical Services                       Services
       Long-distance                    Intermediation
484200 Specialized Freight Trucking     522300 Activities Related to Credit         Legal Services                           562000  Waste Management & 
Transit and Ground Passenger                   Intermediation (including loan       541110 Offices of Lawyers                        Remediation Services
Transportation                                 brokers, check clearing, &           541190 Other Legal Services              Educational Services
485110 Urban Transit Systems                   money transmitting)
                                                                                    Accounting, Tax Preparation, 
485210 Interurban & Rural Bus                                                       Bookkeeping, and Payroll Services        611000  Educational Services (including 
                                                                                                                                     schools, colleges, & universities)
       Transportation                                                               541211 Offices of Certified Public 
485310 Taxi Service                                                                        Accountants

                                                                              -7-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Principal Business Activity Codes (Continued)
Health Care and Social                   Hospitals                                      marinas, fitness centers, &       811410 Home & Garden Equipment & 
Assistance                               622000 Hospitals                               bowling centers)                         Appliance Repair & Maintenance
Offices of Physicians and Dentists       Nursing and Residential Care Facilities Accommodation and Food                   811420 Reupholstery & Furniture Repair
621111 Offices of Physicians (except     623000 Nursing & Residential Care       Services                                 811430 Footwear & Leather Goods 
       mental health specialists)               Facilities                       Accommodation                                   Repair
621112 Offices of Physicians, Mental     Social Assistance                       721110 Hotels (except Casino Hotels) &   811490 Other Personal & Household 
       Health Specialists                624100 Individual & Family Services            Motels                                   Goods Repair & Maintenance
621210 Offices of Dentists               624200 Community Food & Housing, &      721120 Casino Hotels                     Personal and Laundry Services
Offices of Other Health Practitioners           Emergency & Other Relief         721191 Bed & Breakfast Inns              812111 Barber Shops
                                                Services
621310 Offices of Chiropractors          624310 Vocational Rehabilitation        721199 All Other Traveler                812112 Beauty Salons
621320 Offices of Optometrists                  Services                                Accommodation                     812113 Nail Salons
621330 Offices of Mental Health          624410 Child Day Care Services          721210 RV (Recreational Vehicle) Parks   812190 Other Personal Care Services 
                                                                                        & Recreational Camps                     (including diet & weight reducing 
       Practitioners (except Physicians) Arts, Entertainment, and                721310 Rooming & Boarding Houses,               centers)
621340 Offices of Physical, Occupational                                                Dormitories, & Workers' Camps     812210 Funeral Homes & Funeral 
       & Speech Therapists, &            Recreation                              Food Services and Drinking Places               Services
       Audiologists                      Performing Arts, Spectator Sports, and  722110 Full-Service Restaurants          812220 Cemeteries & Crematories
621391 Offices of Podiatrists            Related Industries                                                               812310 Coin-Operated Laundries & 
621399 Offices of All Other              711100 Performing Arts Companies        722210 Limited-Service Eating Places            Drycleaners
       Miscellaneous Health              711210 Spectator Sports (including      722300 Special Food Services (including  812320 Drycleaning & Laundry Services 
       Practitioners                            sports clubs & racetracks)              food service contractors &               (except Coin-Operated)
Outpatient Care Centers                  711300 Promoters of Performing Arts,           caterers)                         812330 Linen & Uniform Supply
621410 Family Planning Centers                  Sports, & Similar Events         722410 Drinking Places (Alcoholic        812910 Pet Care (except Veterinary) 
621420 Outpatient Mental Health &        711410 Agents & Managers for Artists,          Beverages)                               Services
       Substance Abuse Centers                  Athletes, Entertainers, & Other  Other Services                           812920 Photofinishing
621491 HMO Medical Centers                      Public Figures                   Repair and Maintenance                   812930 Parking Lots & Garages
621492 Kidney Dialysis Centers           711510 Independent Artists, Writers, &  811110 Automotive Mechanical &           812990 All Other Personal Services
621493 Freestanding Ambulatory                  Performers                              Electrical Repair & Maintenance   Religious, Grantmaking, Civic, 
       Surgical & Emergency Centers      Museums, Historical Sites, and Similar  811120 Automotive Body, Paint, Interior, Professional, and Similar Organizations
621498 All Other Outpatient Care         Institutions                                   & Glass Repair                    813000 Religious, Grantmaking, Civic, 
       Centers                           712100 Museums, Historical Sites, &     811190 Other Automotive Repair &                Professional, & Similar 
Medical and Diagnostic Laboratories             Similar Institutions                    Maintenance (including oil               Organizations (including 
621510 Medical & Diagnostic              Amusement, Gambling, and Recreation            change & lubrication shops & car         condominium and homeowners 
       Laboratories                      Industries                                     washes)                                  associations)
Home Health Care Services                713100 Amusement Parks & Arcades        811210 Electronic & Precision 
621610 Home Health Care Services         713200 Gambling Industries                     Equipment Repair & 
Other Ambulatory Health Care Services    713900 Other Amusement & Recreation            Maintenance
                                                Industries (including golf       811310 Commercial & Industrial 
621900 Other Ambulatory Health Care             courses, skiing facilities,             Machinery & Equipment (except 
       Services (including ambulance                                                    Automotive & Electronic) Repair 
       services & blood & organ banks)                                                  & Maintenance

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