A&E FINANCIAL AND TAX SERVICES INC

Drilling Oil and Gas Wells

This includes establishments primarily engaged in drilling oil and gas wells for others on a contract or fee basis. This industry includes contractors that specialize in spudding in, drilling in, redrilling, and directional drilling.

Support Activities for Oil and Gas Operations

This includes establishments primarily engaged in performing support activities, on a contract or fee basis, for oil and gas operations (except geophysical surveying and mapping, site preparation, construction, and transportation activities). Services included are exploration; excavating slush pits and cellars, well surveying; running, cutting, and pulling casings, tubes, and rods; cementing wells, shooting wells; perforating well casings; acidizing and chemically treating wells; and cleaning out, bailing, and swabbing wells.

New Single-Family Housing Construction (except For-Sale Builders)

This includes general contractor establishments primarily responsible for the entire construction of new single-family housing, such as single-family detached houses and town houses or row houses where each housing unit (1) is separated from its neighbors by a ground-to-roof wall and (2) has no housing units constructed above or below. This industry includes general contractors responsible for the on-site assembly of modular and prefabricated houses. Single-family housing design-build firms and single-family construction management firms acting as general contractors are included in this industry.

New Multifamily Housing Construction (except For-Sale Builders)

This includes general contractor establishments primarily responsible for the construction of new multifamily residential housing units (e.g., high-rise, garden, town house apartments, and condominiums where each unit is not separated from its neighbors by a ground-to-roof wall). Multifamily design-build firms and multifamily housing construction management firms acting as general contractors are included in this industry.

New Housing For-Sale Builders

This includes establishments primarily engaged in building new homes on land that is owned or controlled by the builder rather than the homebuyer or investor. The land is included with the sale of the home. Establishments in this industry build single-family and/or multifamily homes. These establishments are often referred to as merchant builders, but are also known as production or for-sale builders.

Residential Remodelers

This includes establishments primarily responsible for the remodeling construction (including additions, alterations, reconstruction, maintenance, and repairs) of houses and other residential buildings, single-family and multifamily. Included in this industry are remodeling general contractors, for-sale remodelers, remodeling design-build firms, and remodeling project construction management firms.

Industrial Building Construction

This category includes establishments primarily responsible for the construction (including new work, additions, alterations, maintenance, and repairs) of industrial buildings (except warehouses). The construction of selected additional structures, whose production processes are similar to those for industrial buildings (e.g., incinerators, cement plants, blast furnaces, and similar nonbuilding structures), is included in this industry. Included in this industry are industrial building general contractors, industrial building for-sale builders, industrial building design-build firms, and industrial building construction management firms.

Illustrative Examples:

Assembly plant construction
Furnace, industrial plant, construction
Cannery construction
Mine loading and discharging station construction
Cement plant construction
Paper or pulp mill construction
Steel mill construction
Chemical plant (except petrochemical) construction
Pharmaceutical manufacturing plant construction
Factory construction
Food processing plant construction
Waste disposal plant (except sewage treatment) construction

Commercial and Institutional Building Construction

This category includes establishments primarily responsible for the construction (including new work, additions, alterations, maintenance, and repairs) of commercial and institutional buildings and related structures, such as stadiums, grain elevators, and indoor swimming facilities. This industry includes establishments responsible for the on-site assembly of modular or prefabricated commercial and institutional buildings. Included in this industry are commercial and institutional building general contractors, commercial and institutional building for-sale builders, commercial and institutional building design-build firms, and commercial and institutional building project construction management firms.

Illustrative Examples:

Airport building construction
Office building construction
Arena construction
Parking garage construction
Barrack construction
Prison construction
Farm building construction
Radio and television broadcast studio construction
Fire station construction
Grain elevator or bin construction
Data center construction
Religious building (e.g., church, synagogue, mosque, temple) construction
Restaurant construction
Hospital construction
School building construction
Hotel construction
Shopping mall construction
Indoor swimming facility construction
Warehouse construction (e.g., commercial, industrial, manufacturing, private)

Poured Concrete Foundation and Structure Contractors

Establishments in this category are primarly engaged in pouring and finishing concrete foundations and structural elements. This industry also includes establishments performing grout and shotcrete work. The work performed may include new work, additions, alterations, maintenance, and repairs.

Illustrative Examples:

Concrete pouring and finishing
Gunite contractors
Concrete pumping (i.e., placement)
Mud-jacking contractors
Concrete work (except paving)
Shotcrete contractors
Footing and foundation concrete contractors

Dry, Condensed, and Evaporated Dairy Product Manufacturing

This includes establishments primarily engaged in manufacturing dry, condensed, and evaporated milk and dairy substitute products.

Poultry Processing

This includes establishments primarily engaged in (1) slaughtering poultry and small game and/or (2) preparing processed poultry and small game meat and meat byproducts.

Frozen Cakes, Pies, and Other Pastries Manufacturing

This includes establishments primarily engaged in manufacturing frozen bakery products (except bread), such as cakes, pies, and doughnuts.

Cookie and Cracker Manufacturing

This includes establishments primarily engaged in manufacturing cookies, crackers, and other products, such as ice cream cones.

Dry Pasta, Dough, and Flour Mixes Manufacturing from Purchased Flour

This includes establishments primarily engaged in (1) manufacturing dry pasta and/or (2) manufacturing prepared flour mixes or dough from flour ground elsewhere. The establishments in this industry may package the dry pasta they manufacture with other ingredients.

Paint and Coating Manufacturing

Establishments in this category are primarly engaged in (1) mixing pigments, solvents, and binders into paints and other coatings, such as stains, varnishes, lacquers, enamels, shellacs, and water-repellent coatings for concrete and masonry, and/or (2) manufacturing allied paint products, such as putties, paint and varnish removers, paint brush cleaners, and frit.