CHICAGO GAAP ACCOUNTING SERVICES LLC

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)

Other Building Equipment Contractors

Establishments in this category are primarly engaged in installing or servicing building equipment (except electrical, plumbing, heating, cooling, or ventilation equipment). The repair and maintenance of miscellaneous building equipment is included in this industry. The work performed may include new work, additions, alterations, maintenance, and repairs.

Illustrative Examples:

Automated and revolving door installation
Lightning protection equipment (e.g., lightning rod) installation
Boiler and pipe insulation installation
Machine rigging
Commercial-type door installation
Millwrights
Conveyor system installation
Revolving door installation
Overhead door, commercial- or industrial-type, installation
Dismantling large-scale machinery and equipment
Elevator installation
Satellite dish, household-type, installation
Escalator installation
Vacuum cleaning system, built-in, installation
Gasoline pump, service station, installation

Perishable Prepared Food Manufacturing

This includes establishments primarily engaged in manufacturing perishable prepared foods, such as salads, sandwiches, prepared meals, fresh pizza, fresh pasta, and peeled or cut vegetables.

Institutional Furniture Manufacturing

This includes establishments primarily engaged in manufacturing institutional-type furniture (e.g., library, school, theater, and church furniture). Included in this industry are establishments primarily engaged in manufacturing general purpose hospital, laboratory, and dental furniture (e.g., tables, stools, and benches). The furniture may be made on a stock or custom basis and may be assembled or unassembled (i.e., knockdown).

Lessors of Residential Buildings and Dwellings

Establishments in this category are primarly engaged in acting as lessors of buildings used as residences or dwellings, such as single-family homes, apartment buildings, and town homes. Included in this industry are owner-lessors and establishments renting real estate and then acting as lessors in subleasing it to others. The establishments in this industry may manage the property themselves or have another establishment manage it for them.

Lessors of Nonresidential Buildings (except Miniwarehouses)

Establishments in this category are primarly engaged in acting as lessors of buildings (except miniwarehouses and self-storage units) that are not used as residences or dwellings. Included in this industry are: (1) owner-lessors of nonresidential buildings; (2) establishments renting real estate and then acting as lessors in subleasing it to others; and (3) establishments providing full service office space, whether on a lease or service contract basis. The establishments in this industry may manage the property themselves or have another establishment manage it for them.

Lessors of Miniwarehouses and Self-Storage Units

Establishments in this category are primarly engaged in renting or leasing space for self-storage. These establishments provide secure space (i.e., rooms, compartments, lockers, containers, or outdoor space) where clients can store and retrieve their goods.

Residential Property Managers

This includes establishments primarily engaged in managing residential real estate for others.

Other Accounting Services

This includes establishments (except offices of CPAs) engaged in providing accounting services (except tax return preparation services only or payroll services only). These establishments may also provide tax return preparation or payroll services. Accountant (except CPA) offices, bookkeeper offices, and billing offices are included in this industry.

Other Computer Related Services

This includes establishments primarily engaged in providing computer related services (except custom programming, systems integration design, and facilities management services). Establishments providing computer disaster recovery services or software installation services are included in this industry.

Administrative Management and General Management Consulting Services

This includes establishments primarily engaged in providing operating advice and assistance to businesses and other organizations on administrative management issues, such as financial planning and budgeting, equity and asset management, records management, office planning, strategic and organizational planning, site selection, new business start-up, and business process improvement. This industry also includes establishments of general management consultants that provide a full range of administrative, human resource, marketing, process, physical distribution, logistics, or other management consulting services to clients.

Illustrative Examples:

Administrative management consulting services
Financial management (except investment advice) consulting services
General management consulting services
Site selection consulting services
Strategic planning consulting services

Process, Physical Distribution, and Logistics Consulting Services

This includes establishments primarily engaged in providing operating advice and assistance to businesses and other organizations in: (1) manufacturing operations improvement; (2) productivity improvement; (3) production planning and control; (4) quality assurance and quality control; (5) inventory management; (6) distribution networks; (7) warehouse use, operations, and utilization; (8) transportation and shipment of goods and materials; and (9) materials management and handling.

Illustrative Examples:

Freight rate or tariff rate consulting services
Productivity improvement consulting services
Manufacturing management consulting services
Inventory planning and control management consulting services
Transportation management consulting services

Facilities Support Services

Establishments in this category are primarly engaged in providing operating staff to perform a combination of support services within a client's facilities. Establishments in this industry typically provide a combination of services, such as janitorial, maintenance, trash disposal, guard and security, mail routing, reception, laundry, and related services to support operations within facilities. These establishments provide operating staff to carry out these support activities, but are not involved with or responsible for the core business or activities of the client. Establishments providing facilities (except computer and/or data processing) operation support services and establishments providing private jail services or operating correctional facilities (i.e., jails) on a contract or fee basis are included in this industry.

Telemarketing Bureaus and Other Contact Centers

This includes establishments primarily engaged in operating call centers that initiate or receive communications via telephone, facsimile, email, or other communication modes for purposes such as: (1) promoting products or services, (2) taking orders, (3) soliciting contributions, and (4) providing information or assistance regarding products or services. Telemarketing bureaus and other contact centers provide these services on behalf of clients and do not own the products or provide the services that they are representing, or they serve other establishments of the same enterprise.