KNIGHTEN ACCOUNTING LLC

Other Heavy and Civil Engineering Construction

Establishments in this category are primarly engaged in heavy and civil engineering construction projects (excluding highway, street, bridge, and distribution line construction). The work performed may include new work, reconstruction, rehabilitation, and repairs. Specialty trade contractors are included in this industry if they are engaged in activities primarily related to heavy and civil engineering construction projects (excluding highway, street, bridge, distribution line, oil and gas structure, and utilities building and structure construction). Construction projects involving water resources (e.g., dredging and land drainage), development of marine facilities, and projects involving open space improvement (e.g., parks and trails) are included in this industry.

Illustrative Examples:

Channel construction
Land drainage contractors
Dam construction
Marine construction
Dock construction
Microtunneling contractors
Dredging (e.g., canal, channel, ditch, waterway)
Nuclear waste disposal site construction
Earth retention system construction
Flood control project construction
Park ground and recreational open space improvement construction
Railroad construction
Golf course construction
Subway construction
Horizontal drilling (e.g., cable, pipeline, sewer installation)
Trenching, underwater
Hydroelectric generating station construction
Tunnel construction

Painting and Wall Covering Contractors

Establishments in this category are primarly engaged in interior or exterior painting or interior wall covering. The work performed may include new work, additions, alterations, maintenance, and repairs.

Illustrative Examples:

Bridge painting
Paperhanging or removal contractors
House painting
Ship painting contractors
Paint and wallpaper stripping
Wallpaper hanging and removal contractors

General Freight Trucking, Local

Establishments in this category are primarly engaged in providing local general freight trucking. General freight trucking establishments handle a wide variety of commodities, generally palletized and transported in a container or van trailer. Local general freight trucking establishments usually provide trucking within a metropolitan area which may cross state lines. Generally the trips are same-day return.

General Freight Trucking, Long-Distance, Truckload

This includes establishments primarily engaged in providing long-distance general freight truckload (TL) trucking. These long-distance general freight truckload carrier establishments provide full truck movement of freight from origin to destination. The shipment of freight on a truck is characterized as a full single load not combined with other shipments.

General Freight Trucking, Long-Distance, Less Than Truckload

This includes establishments primarily engaged in providing long-distance, general freight, less than truckload (LTL) trucking. LTL carriage is characterized as multiple shipments combined onto a single truck for multiple deliveries within a network. These establishments are generally characterized by the following network activities: local pick-up, local sorting and terminal operations, line-haul, destination sorting and terminal operations, and local delivery.

Specialized Freight (except Used Goods) Trucking, Local

Establishments in this category are primarly engaged in providing local, specialized trucking. Local trucking establishments provide trucking within a metropolitan area that may cross state lines. Generally the trips are same-day return.

Illustrative Examples:

Local agricultural products trucking
Local dump trucking (e.g., gravel, sand, top-soil)
Local boat hauling
Local livestock trucking
Local bulk liquids trucking

All Other Transit and Ground Passenger Transportation

This includes establishments primarily engaged in providing ground passenger transportation (except urban transit systems; interurban and rural bus transportation, taxi and/or limousine services (except shuttle services), school and employee bus transportation, charter bus services, and special needs transportation). Establishments primarily engaged in operating shuttle services and car pools or vanpools (except ridesharing and ridesharing arrangement services) are included in this industry. Shuttle services establishments generally provide travel on regular routes and on regular schedules between hotels, airports, or other destination points.

Other Support Activities for Road Transportation

Establishments in this category are primarly engaged in providing services (except motor vehicle towing) to road network users.

Illustrative Examples:

Bridge, tunnel, and highway operations
Pilot car services (i.e., wide load warning services)
Truck or weighing station operations
Driving services, independent (e.g., automobile, truck delivery)

Freight Transportation Arrangement

Establishments in this category are primarly engaged in arranging transportation of freight between shippers and carriers. These establishments are usually known as freight forwarders, marine shipping agents, or customs brokers and offer a combination of services spanning transportation modes but do not directly provide shipping services.

Couriers and Express Delivery Services

Establishments in this category are primarly engaged in providing air, surface, or combined mode courier and express delivery services of parcels, but not operating under a universal service obligation. These parcels can include goods and documents, but the express delivery services are not part of the normal mail service. These services are generally between metropolitan areas, urban centers, or international, but the establishments of this industry form a network that includes local pick-up and delivery to serve their customers' needs.

Illustrative Examples:

Air courier services, except establishments operating under a universal service obligation
Express delivery services, except establishments operating under a universal service obligation
Courier services (i.e., intercity network), except establishments operating under a universal service obligation

Offices of Certified Public Accountants

This includes establishments of accountants that are certified to audit the accounting records of public and private organizations and to attest to compliance with generally accepted accounting practices. Offices of certified public accountants (CPAs) may provide one or more of the following accounting services: (1) auditing financial statements; (2) designing accounting systems; (3) preparing financial statements; (4) developing budgets; and (5) providing advice on matters related to accounting. These establishments may also provide related services, such as bookkeeping, tax return preparation, and payroll processing.

Tax Preparation Services

This includes establishments (except offices of CPAs) engaged in providing tax return preparation services without also providing accounting, bookkeeping, billing, or payroll processing services. Basic knowledge of tax law and filing requirements is required.

Payroll Services

This includes establishments (except offices of CPAs) engaged in the following without also providing accounting, bookkeeping, or billing services: (1) collecting information on hours worked, pay rates, deductions, and other payroll-related data from their clients and (2) using that information to generate paychecks, payroll reports, and tax filings. These establishments may use data processing and tabulating techniques as part of providing their services.

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.