Form Sa-44s - Annual Retail Trade Report 2002 - U.s. Census Bureau Page 3
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Item 4
MERCHANDISE INVENTORIES (December 31) — See instruction sheet for detailed directions.
Report cost value of all merchandise. Cost figures for December 31 should
be reported in items 4a through 4c. If book figures are not available,
Merchandise inventories at cost value
carefully prepared estimates of inventories for December 31 are preferable
to book figures representing another date. For inventories at LIFO cost,
2002
2001
report the LIFO amount plus the LIFO reserve.
Dollars
Cents
Dollars
Cents
Complete each item; enter "0" if none.
201
251
a.
Merchandise in retail store(s), departments, and concessions . . . . . . .
$
.00
$
.00
202
252
b.
Merchandise in warehouses, offices, or in transit for
distribution to your retail outlet(s), including merchandise
to be distributed to retail departments and concessions
operated by your firm in other establishments . . . . . . . . . . . . . . . .
$
.00
$
.00
200
250
c.
TOTAL merchandise inventories —
Sum of items 4a and 4b
$
.00
$
.00
203
253
d. Are the data reported in items 4a through 4c for December 31?
Month
Day
Year
Month
Day
Year
YES — Go to item 5
220
1
NO — Enter the date that the data represent.
2
Item 5
INVENTORY VALUATION METHOD — See instruction sheet for detailed directions.
a. Were any of the inventories reported in item 4 above valued using
the Last-in, First-out (LIFO) and/or LIFO Retail Method of inventory
2002
2001
valuation?
Dollars
Cents
Dollars
Cents
300
350
YES
NO — SKIP to item 6
305
1
2
b. LIFO value of inventories in item 4c — Exclude LIFO reserve. . . . . . . . .
.00
.00
$
$
301
351
c. LIFO Reserve — The LIFO Reserve is the DIFFERENCE between
a given physical stock valued on a non-LIFO basis, for example
FIFO, and that same physical stock valued at LIFO (i.e.,
.00
.00
non-LIFO value MINUS LIFO value) . . . . . . . . . . . . . . . . . . . . . . . . .
$
$
302
352
.00
.00
$
$
d.
Amount of total inventories subject to LIFO costing . . . . . . . . . . . . . . .
303
353
e. Amount of total inventories in item 4c which was not subject
to LIFO costing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
.00
$
.00
NOTE — The sum of lines b and c should equal line d. The sum of lines d and e should equal item 4c.
Item 6
PURCHASES OF MERCHANDISE (AT COST)
Purchases at cost value
See instruction sheet for detailed directions.
2002
Dollars
Cents
400
a.
Report total cost of merchandise purchased for resale (net of returns, allowances, and trade and cash
discounts), for which you took title in 2002 whether or not payment was made during the year.
Exclude purchases of containers, wrappings, packaging, and selling supplies.
$
.00
b. Were any of the goods purchased for resale in item 6a ordered over an Internet, extranet, EDI, or other online system?
YES
NO
DON’T KNOW
405
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2
3
Item 7A
ACCOUNTS RECEIVABLE BALANCES
Does this company extend credit to customers at any of its retail establishments or departments and concessions covered by this report?
NOTE — Exclude credit which may have originated at this firm, but is actually provided by others,
such as banks, finance companies, oil or other credit card issuing companies.
YES — Refer to definitions of accounts receivable below.
NO — SKIP to item 8A
520
1
2
DEFINITIONS OF ACCOUNTS RECEIVABLE
INSTALLMENT ACCOUNTS
Open-end — Primarily "revolving" or optional accounts in which a deferred payment privilege is extended through a line of credit and the
customer has the option of paying the balance in full, usually with no finance charge, or paying in two or more installments subject to some
minimum required payment with a finance charge usually assessed.
Closed-end — Credit generally requiring a new contract to cover each extension of credit in which a precomputed finance charge is assessed, and
which specifies a fixed schedule of installment payments with the number and the amount of payments and due dates specified in the contract.
CHARGE ACCOUNTS — Credit accounts for which full payment is scheduled to be made at the end of the customary billing period.
PLEASE READ THE INSTRUCTIONS ABOVE BEFORE ANSWERING ITEM 7B.
FORM SA-44S (9-24-2002)
CONTINUE ON REVERSE SIDE
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