ESPHERO LLC

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.

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.

Nonresidential Property Managers

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

Offices of Real Estate Appraisers

Establishments in this category are primarly engaged in estimating the fair market value of real estate.

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.

Engineering Services

Establishments in this category are primarly engaged in applying physical laws and principles of engineering in the design, development, and utilization of machines, materials, instruments, structures, processes, and systems. The assignments undertaken by these establishments may involve any of the following activities: provision of advice, preparation of feasibility studies, preparation of preliminary and final plans and designs, provision of technical services during the construction or installation phase, inspection and evaluation of engineering projects, and related services.

Illustrative Examples:

Civil engineering services
Environmental engineering services
Construction engineering services
Mechanical engineering services
Engineers' offices
Robotics automation engineering services

Graphic Design Services

Establishments in this category are primarly engaged in planning, designing, and managing the production of visual communication in order to convey specific messages or concepts, clarify complex information, or project visual identities. These services can include the design of printed materials, packaging, advertising, signage systems, and corporate identification (logos). This industry also includes commercial artists engaged exclusively in generating drawings and illustrations requiring technical accuracy or interpretative skills.

Illustrative Examples:

Commercial art studios
Corporate identification (i.e., logo) design services
Independent commercial or graphic artists
Medical art or illustration services
Graphic design consulting services

Computer Facilities Management Services

This includes establishments primarily engaged in providing on-site management and operation of clients' computer systems and/or data processing facilities. Establishments providing computer systems or data processing facilities support services 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