Form Sa-44e - Annual Retail Trade Report 2004 - U.s. Census Bureau Page 4
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Item 5
MERCHANDISE INVENTORIES AS OF DECEMBER 31, 2004
Report the total cost value of all domestic/U.S. inventories for the retail establishment(s) reported in item 1B on
December 31, 2004. If data are not available for December 31, specify the date that the data represent in item 5d.
See below for detailed directions.
INCLUDE
EXCLUDE
• Fixtures, equipment, and supplies not held for sale
• Merchandise owned and held by your firm in the U.S.
• Merchandise in transit to the U.S.
• Merchandise owned and held outside the U.S.
• Merchandise under contract for sale
• Merchandise owned by others, but held by you on consignment
• Merchandise held by others for sale on consignment
• Merchandise inventories at departments and concessions
• Merchandise inventories at departments and concessions
operated by other firms in your establishment(s)
operated by your firm in establishments of other firms
Merchandise inventories at cost
2004
Bil.
Mil.
Thou.
Dol.
NOTE: For inventories at LIFO cost, report the LIFO amount plus the LIFO Reserve.
201
a.
Amount of merchandise in retail store(s), departments, and concessions
. . . . . . . . . . . . . . . . . . . . . . .
$
202
b.
Amount of merchandise in warehouses, offices, or in transit for
distribution at your retail store(s) or through departments and
concessions operated by your firm in other establishments
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
200
c.
TOTAL merchandise inventories
(Sum of items 5a and 5b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
d.
Are the reported data in items 5a through 5c as of December 31, 2004?
Month
Day
Year
203
YES — Go to item 6
220
1
NO — Report the date inventory was taken
Ending
. . . . . . .
2
Item 6
INVENTORY VALUATION METHOD
a. Does your firm value any inventory reported in item 5 on a LIFO (Last-In,
First-Out) or LIFO Retail Method basis?
YES — Go to item 6b
305
1
NO — SKIP to item 7
2
2004
Bil.
Mil.
Thou.
Dol.
300
b. What is the amount of inventories in item 5c subject to LIFO costing?
Exclude LIFO Reserve.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
301
c. What is the amount of LIFO Reserve for inventories in item 5c?
LIFO Reserve is the DIFFERENCE between a given physical stock valued
on a non-LIFO basis, for example, FIFO, and that same physical
stock values at LIFO (i.e., non-LIFO value MINUS LIFO value)
$
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
302
d.
What is the amount of TOTAL inventories subject to LIFO?
(Sum of items 6b and 6c)
$
303
e. What is the amount of total inventories in item 5c which was NOT subject to LIFO?
. . . . . . . . . . . . . . . .
$
NOTE: The sum of lines 6d and 6e should equal item 5c.
FORM SA-44E (9-15-2004)
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