What should be reported in inventories (Item 10)?
Report the value of all inventories owned by this establishment (see Definition of Establishment on the Information Sheet) regardless of where the inventories are held. Do not include inventories stored at this establishment that are the responsibility of one of your company’s manufacturing plants or sales offices and are reported on a census form for those establishments. Do not duplicate inventories on economic census establishment forms. Include inventories that are the responsibility of this establishment such as supplies or finished goods held for sale by this establishment.