Credit/Debit Card Return (CDR) Notes on Compilation

Transcription

1 Credit/Debit Card Return (CDR) Notes on Compilation Version 1.2 For further information: Website: 1

2 Version Date Comment V October 2014 Original Document V January 2015 Following Industry Feedback V1.3 3 March 2015 Further Industry Feedback 2

3 Contents 1. Introduction Reporting Deadline Method of Reporting Denomination and Scope Column Codes Credit Card Volumes Credit Card New Spending Transactions/Indebtedness Debit Card Volumes Debit Card New Spending...15 Appendix

4 1. Introduction These notes on compilation set out the statistical reporting requirements for credit institutions reporting the Credit/Debit Card Return (CDR) to the Central Bank of Ireland and are designed to help reporting agents complete the return. The primary aim of the data collected in this return is to inform national and euro-area policy making, and to enhance understanding of the role of credit/debit cards in the domestic financial system. Whilst the reporting template and validation rules for the CDR return are fixed, this document can be updated and refined as required, including taking on board views of reporting agents. Comments on the document are welcomed, and can be sent to 1.1 Reporting Deadline The reporting deadline for the CDR is the 10th working day after the last working day of the reference period (T+10). Working days exclude weekends and Irish public holidays. A schedule of reporting deadlines for returns is available on the website of the Central Bank of Ireland. The CDR return contains four monthly reporting formats. The list below outlines the respective formats contained within the return: Credit Card Volumes Credit Card New Spending Transactions/Indebtedness Debit Card Volumes Debit Card New Spending CR1 CR2 DR1 DR2 1.2 Method of Reporting The return must be submitted via the Central Bank of Ireland s Online Reporting System. Credit institutions may supply the data by inputting the data into a customised excel reporting template and uploading this excel reporting template onto the Online Reporting System, or by uploading the data onto the system in an XML format. Details on transmitting the return via the Online Reporting System, and specifications for uploading data onto the system, may be found in separate documents which are available on the Central Bank s website Denomination and scope Only euro-denominated credit/debit cards issued to Irish residents should be included in this return. 4

5 1.4 Column Codes All four formats (CR1, CR2, DR1 and DR2) contain the same three column codes relating to: Column 10: Column 20: Column 30: relates to cards (either credit or debit) issued on behalf of the reporting institution itself. relates to cards (either credit or debit) issued on behalf of entities, other than the reporting institution itself. relates to all cards issued by an institution and cards issued on behalf of other entities. This column should equate to the sum of Column 10 and 20 for each respective instrument category. 5

6 2. Credit Card Volumes (CR1) 10 Total Number of Credit Cards in Issue The number of credit cards in issue refers to the actual number of all euro-denominated cards issued to Irish residents, as distinct from the number of euro-denominated credit card accounts. All credit cards in issue (e.g. Visa, MasterCard, etc.) should be included, irrespective of how actively they are used. Expired, withdrawn or charged-off cards should be excluded if any outstanding balance is deemed unrecoverable. 20 Active Use The total number of credit cards in issue, which are actively used. A card is defined as active if there has been a customer-generated transaction, i.e. a purchase or a cash advance, in the previous six months. The posting of interest charges or the application of stamp duty to a credit-card account should not be regarded as a customer-generated transaction. 30 Non-Active Use The total number of credit cards in issue where there has been no customer-generated transaction (the posting of interest charges and stamp duty is not to be considered a customergenerated transaction) in the previous six months. 40 Number of Personal Credit Cards in Issue All personal credit cards in issue (e.g. Visa, MasterCard, etc.) should be included, irrespective of how actively they are used. Expired, withdrawn or charged-off cards should be excluded. 70 Number of Business Credit Cards in Issue The number of credit cards in issue to individuals/companies for business use. All business credit cards in issue (e.g. Visa, MasterCard, etc.) should be included, irrespective of how actively they are used. Expired, withdrawn or charged-off cards should be excluded. 100 Total Number of Credit Card Accounts Number of unique credit card accounts, for which undivided bills are issued. Accounts with multiple credit cards, business or personal, issued to an individual customer should be recorded as one credit card account. Personal accounts with more than one actual credit card, being billed as one, should be recorded as one account. In a similar fashion, business accounts with numerous actual cards but are billed singularly, are to be treated as one account. Business accounts should report the entire umbrella of the respective account as one. 110 One active card on the account The number of credit card accounts with one active credit card (using the definition of active use outlined for the CR1). 120 >1 active card on the account The number of credit card accounts with more than one active credit card (using the definition of active use outlined for the CR1). 6

7 130 Number of active accounts with 'Zero Interest Balances' at the end of the most recent payment cycle The number of active credit cards with a balance at the end of the most recent payment cycle, such that, no additional interest charges are applied to the card. This includes outstanding balances that are fully paid off at any point in the payment cycle before interest charges apply. Any credit card balance that has risen due to the application of interest rate charges should be excluded here. Only outstanding balances that have been paid off in full, before any interest is applied, should be treated as a zero interest balance. For business/corporate accounts with multiple credit cards on one account, an umbrella type approach to the overall account should be adopted, in that, the overall account is reported. Accounts with no transactions, and no expected repayment, during the reporting period are to be excluded from zero interest balances category. 140 Total Number of Transactions during the month on all credit cards The total number of individual credit card transactions on all personal and business cards in the reporting period. Transactions should include cash advances. Government stamp duty and interest rate charges should not be included in the total number of transactions Number of accounts with various, outstanding balance to credit limit percentages The number of accounts with any outstanding balance (including any interest rate charges accrued) categorised by a percentage of that accounts credit limit. 3. Credit Card New Spending Transactions/Indebtedness (CR2) 10 Total Gross New Spending in Month on All Credit Cards This refers to the gross new spending on all credit cards in issue (i.e. personal and business card spending on goods/services as well as cash advances). The gross figure should reflect all transactions in the period, and exclude repayments or any form of netting. Refunds processed in the month should be deducted from the gross figure, regardless of the month in which the initial transaction occurred. The posting of government stamp duty to a credit card should not be included in the new spending figure. 20 Total Personal Credit Cards This refers to the gross new spending on all personal credit cards in issue. Refunds processed in the month should be deducted from the gross figure, regardless of the month in which the initial transaction occurred. The posting of government stamp duty to a credit-card account should not be included in the new spending figure. 7

8 Note Sub-sector items pertaining to Retail, Services, Social or Miscellaneous will not sum to the figure identified in the respective 'Total' category. These sub-sector categories represent a subset of the full granularity potentially available in each 'Total' sectoral category. 30 Total Retail This category refers to new spending on personal cards for the overall retail sector. The retail sector is defined in the Appendix (MCC code mapping), denoted with MCC codes mapped to the retail category. A merchant category code (MCC) is generally a four-digit number assigned to a business by credit card companies (for instance American Express, MasterCard, and VISA). The MCC is used to classify the business by the type of goods or services it provides. For the purposes of the CDR return, MCC codes are uses to define sectoral spending totals. The full list of MCC codes mapped to the retail sector is outlined below: 763, 5013, 5021, 5039, 5044, 5045, 5046, 5047, 5065, 5072, 5074, 5085, 5094, 5099, 5111, 5122, 5131, 5137, 5139, 5169, 5172, 5192, 5193, 5198, 5199, 5200, 5211, 5231, 5251, 5261, 5271, 5300, 5309, 5310, 5311, 5331, 5399, 5411, 5422, 5441, 5451, 5462, 5499, 5531, 5532, 5533, 5541, 5542, 5551, 5561, 5571, 5592, 5598, 5599, 5611, 5621, 5631, 5641, 5651, 5655, 5661, 5681, 5691, 5697, 5698, 5699, 5712, 5713, 5714, 5718, 5719, 5722, 5732, 5734, 5912, 5921, 5931, 5932, 5933, 5941, 5942, 5943, 5944, 5946, 5947, 5948, 5949, 5950, 5963, 5964, 5965, 5970, 5971, 5972, 5973, 5975, 5976, 5977, 5978, 5983, 5992, 5993, 5994, 5995, 5996, 5997, 5998, Retail Sub-Categories Retail sector breakdowns are sought for new spending on personal credit cards for the subsector categories: groceries/perishables, clothing, electrical goods and hardware. The MCC codes applicable to each sub sector are outlined below. 8

9 Retail Sub Sector MCC Codes: Groceries/ Perishables Clothing Electrical Goods Hardware Total Services Service products are entities over which ownership rights cannot be established. Services cannot be traded separately from their production. Businesses in service industries are involved in activities such as retail, transport, distribution, and accommodation and food. This category refers to new spending on personal cards for the overall services sector. The full list of MCC codes mapped to the services sector is outlined below: 742, 780, 1520, 1711, 1731, 1740, 1750, 1761, 1771, 1799, 2741, 2791, 2842, 4011, 4111, 4112, 4119, 4121, 4131, 4214, 4215, 4225, 4411, 4457, 4468, 4511, 4582, 4722, 4723, 4784, 4789, 4812, 4814, 4816, 4821, 4829, 4899, 4900, 5051, 5511, 5521, 5935, 5937, 5940, 6513, 7011, 7012, 7032, 7033, 7210, 7211, 7216, 7217, 7221, 7230, 7251, 7261, 7276, 7277, 7278, 7299, 7311, 7321, 7333, 7338, 7339, 7342, 7349, 7361, 7372, 7375, 7379, 7392, 7393, 7394, 7395, 7399, 7511, 7512, 7513, 7519, 7523, 7531, 7534, 7535, 7538, 7542, 7549, 7622, 7623, 7629, 7631, 7641, 7692, 7699, 8011, 8021, 8031, 8041, 8042, 8043, 8049, 8050, 8062, 8071, 8099, 8111, 8211, 8220, 8241, 8244, 8249, 8299, 8351, 8734, 8911, 8931, 8999, , , Services Sub-Categories Service sector breakdowns are sought for new spending on personal credit cards for the subsector categories: transport, accommodation, education, health, utilities, and professional services. The MCC codes applicable to each sub sector are outlined below. 9

10 Services Sub Sector MCC Codes: Transport Accommodation Education Health Utilities Professional Services Total Social This category refers to new spending on personal cards for the overall social sector. The full list of MCC codes mapped to the social sector is outlined below: 5733, 5735, 5811, 5812, 5813, 5814, 5945, 7298, 7829, 7832, 7841, 7911, 7922, 7929, 7932, 7933, 7941, 7991, 7992, 7993, 7994, 7995, 7996, 7997, 7998, 7999, 8398, Social Sub-Categories Social sector breakdowns are sought for new spending on personal credit cards for the sub sector categories: Restaurant/Dining, and Entertainment. The MCC codes applicable to each sub sector are outlined below. 10

11 Social Sub Sector MCC Codes: Restaurants/ Dining Entertainment Total Miscellaneous This category refers to new spending on personal cards for the overall miscellaneous sector. The full list of MCC codes mapped to the miscellaneous sector is outlined below: 5960, 5962, 5968, 5969, 6012, 6051, 6211, 6300, 6399, 7273, 7296, 7297, 8651, 8675, 8699, 9211, 9222, 9223, 9311, 9399, 9402, Miscellaneous Sub-Categories Miscellaneous sector breakdowns are sought for new spending on personal credit cards for the sub-sector categories: Charity, and Memberships/Subscriptions. The MCC codes applicable to each sub sector are outlined below. Miscellaneous Sub Sector MCC Codes: Charity Memberships/ Subscriptions Business Credit Cards This refers to the gross new spending on all business credit cards in issue. Spending on goods and services as well as cash advances should be reported. Refunds processed in the month should be deducted from the gross figure, regardless of the month in which the initial transaction occurred. The posting of government stamp duty to a credit-card account should not be included in the new spending figure. 11

12 Note Sub-sector items pertaining to Retail, Services or Social will not sum to the figure identified in the respective 'Total' category. These sub-sector categories represent a subset of the full granularity potentially available in each 'Total' sectoral category. 220 Total Retail This category refers to new spending on business cards for the overall retail sector. The retail sector is defined in the Appendix (MCC code mapping), denoted with MCC codes mapped to the retail category. The full list of MCC codes mapped to the retail sector are outlined above for the CR Retail Sub-Categories Retail sector breakdowns are sought for new spending on business credit cards for the subsector categories: office equipment, clothing, and electronics/phones/laptops/tablets. The MCC codes applicable to each sub sector are outlined above for the CR2. Retail Sub Sector MCC Codes: Office Equipment Total Services This category refers to new spending on business cards for the overall services sector. The services sector is defined in the Appendix (MCC code mapping), denoted with MCC codes mapped to the services category. The full list of MCC codes mapped to the services sector are outlined above Services Sub-Categories Service sector breakdowns are sought for new spending on business credit cards for the subsector categories: transport, accommodation, education/training, health, and professional services. The MCC codes applicable to each sub sector are outlined above. 320 Total Social This category refers to new spending on business cards for the overall social sector. The full list of MCC codes mapped to the social sector are outlined above. 12

13 Social Sub-Categories Social sector breakdowns are sought for new spending on business credit cards for the subsector categories: Restaurant/Dining, Entertainment, and Memberships/Subscriptions. The MCC codes applicable to Restaurant/Dining, and Entertainment are outlined above. The corresponding MCC code mapped to the Memberships/Subscriptions sub sector for business cards is outlined below. Miscellaneous Sub Sector MCC Codes: Memberships/ Subscriptions Total E-Commerce (card not present) This refers to the gross new spending on all credit cards in issue where the physical credit card was not present during the processing of the transaction. 390 Expenditure outside Ireland (card present) This refers to the gross new spending on all credit cards in issue where the physical card was present during the transaction, and the transaction occurred outside the Republic of Ireland. Transactions may include both point of sale (PoS) and cash advances. 420 Payment Received in month on All Credit Cards This refers to total payments received during the month on all credit cards in issue. 440 The total value of principal and interest paid on personal credit cards 460 The total value of principal and interest paid on business credit cards 470 Outstanding Indebtedness arising from the Usage of all Credit Cards This refers to the outstanding indebtedness at month-end arising from the usage of all credit cards. The figure for outstanding indebtedness should include interest-bearing balances, noninterest balances (i.e. balances that have not yet reached the interest payment date), and all zero interest balances for both personal and business credit cards. 500 Interest-Bearing Balance on all credit cards at the end of the payment cycle This refers to the interest-bearing portion only of the total outstanding indebtedness at monthend arising from the usage of all credit cards. 13

14 530 Value of accounts with Zero Interest Balances at the end of the payment cycle This refers to the total value of all credit card balances that are not subject to interest rate charges at the end of the most recent payment cycle. Balances not subject to interest have either been paid in full, without accruing any interest charges, or, represent a zero interest account. Any balance that includes an interest rate charge, even if subsequently paid in full, should be excluded here. Accounts with no transactions, and no expected repayment, during the reporting period are to be excluded from zero interest balances category APR Charged on Standard Credit Cards Rates should reference the advertised APR displayed in branches (or advertisements), which are available on standard credit cards. The rate recorded here should be a non-promotional rate. Introductory rates or balance-transfer rates should be excluded Value of accounts cards with, an outstanding balance to credit limit percentage of: The balance of credit cards with any outstanding balance (including any interest rate charges accrued) categorised by a percentage of that cards credit limit. This calculation should be performed for all credit cards issued, i.e. both personal and business cards. 4. Debit Card Volumes (DR1) 1 10 Total Number of Debit Cards in Issue The number of debit cards in issue refers to the actual number of all euro-denominated cards issued to Irish residents. All debit cards in issue should be included, irrespective of how actively they are used. Transactions refer to point of sale purchases and ATM cash withdrawals. 40 Total Number of Transactions The total number of individual debit card transactions in the reporting period. Transactions should include point of sale and cash withdrawals. 50 ATM Transactions The total number of individual debit card transactions relating to ATM withdrawals only. 60 PoS (Point of Sale) Transactions The total number of individual debit card transactions relating to point of sale transactions only. PoS transactions should include both card present and card not present transactions. 1 Where a debit card has been issued as either a Visa/MasterCard (or equivalent) debit card, it should be included in the debit card section of this return and not the applicable credit card section. 14

15 5. Debit Card New Spending (DR2) 10 Gross New Spending in Month on All Debit Cards This refers to the gross new spending on all debit cards in issue (i.e. both point of sale transactions and ATM cash transactions). 20 ATM Transactions The total value of new spending on debit card ATM withdrawals in the reporting month. 30 PoS (Point of Sale) Transactions The total value of new spending on debit card point of sale transactions in the reporting month. PoS transactions should include both card present and card not present transactions. Note Sub-sector items pertaining to Retail, Services, Social or Miscellaneous will not sum to the figure identified in the respective 'Total' category. These sub-sector categories represent a subset of the full granularity potentially available in each 'Total' sectoral category. Debit card data pertaining to Retail, Services, Social, Miscellaneous and all applicable sub sectors should only refer to point of sale (PoS) transactions, ATM transactions should be excluded. 40 Total Retail This category refers to new spending on debit cards on point of sale (PoS) transactions for the overall retail sector. The retail sector is defined in the Appendix (MCC code mapping), denoted with MCC codes mapped to the retail category. The full list of MCC codes mapped to the retail sector are also outlined in CR Retail Sub-Categories Retail sector breakdowns are sought for new spending on debit credit cards for the sub sector categories: groceries/perishables, clothing, electrical goods and hardware. The MCC codes applicable to each sub sector are outlined in CR2. 90 Total Services This category refers to new spending on debit cards on point of sale (PoS) transactions for the overall services sector. The services sector is defined in the Appendix (MCC code mapping), denoted with MCC codes mapped to the services category. The full list of MCC codes mapped to the services sector are also outlined in CR2 15

16 Services Sub-Categories Service sector breakdowns are sought for new spending on debit cards for the sub-sector categories: transport, accommodation, education, health, utilities and professional services. The MCC codes applicable to each sub sector are outlined in CR Total Social This category refers to new spending on debit cards on point of sale (PoS) transactions for the overall social sector. The social sector is defined in the Appendix (MCC code mapping), denoted with MCC codes mapped to the social category. The full list of MCC codes mapped to the social sector are also outlined in CR Social Sub-Categories Social sector breakdowns are sought for new spending on debit cards for the sub-sector categories: Restaurants/Dining, and Entertainment. The MCC codes applicable to each sub sector are outlined in CR Total Miscellaneous This category refers to new spending on debit cards on point of sale (PoS) transactions for the overall miscellaneous sector. The miscellaneous sector is defined in the Appendix (MCC code mapping), denoted with MCC codes mapped to the social category. The full list of MCC codes mapped to the miscellaneous sector are also outlined in CR Miscellaneous Sub-Categories Miscellaneous sector breakdowns are sought for new spending on debit cards for the subsector categories: Charity, and Memberships/Subscriptions. The MCC codes applicable to each sub sector are outlined in CR Total E-Commerce (card not present) This refers to the gross new spending on all debit cards in issue where the physical debit card was not present during the processing of the transaction. 230 Expenditure outside Ireland (card present) This refers to the gross new spending on all debit cards in issue where the physical card was present during the transaction, and the transaction occurred outside the Republic of Ireland. Transactions may include both point of sale (POS) and cash advances. 16

17 240 ATM Transactions New spending in month on debit cards outside Ireland relating to ATM withdrawals. 250 PoS (Point of Sale) Transactions New spending in month on debit cards outside Ireland relating to point of sale transactions. 17

18 APPENDIX A merchant category code (MCC) is generally a four-digit number assigned to a business by credit card companies (for instance American Express, MasterCard, Visa) when the business first starts accepting one of these cards as a form of payment. The MCC is used to classify the business by the type of goods or services it provides. 1. Complete MCC Code List - Mapping MCC Merchant Category Sub Sector 742 Veterinary Services Services Health 763 Agricultural Cooperative Retail 780 Landscaping Services Services Professional Services 1520 General Contractors Services Professional Services 1711 Heating, Plumbing, A/C Services Utilities 1731 Electrical Contractors Services Utilities 1740 Masonry, Stonework, and Plaster Services Professional Services 1750 Carpentry Contractors Services Professional Services 1761 Roofing/Siding, Sheet Metal Services Professional Services 1771 Concrete Work Contractors Services Professional Services 1799 Special Trade Contractors Services Professional Services 2741 Miscellaneous Publishing and Printing Services Professional Services 2791 Typesetting, Plate Making, and Related Services Services Professional Services 2842 Specialty Cleaning Services Professional Services Airlines Services Transport Car Rental Services Transport Hotels/Motels/Inns/Resorts Services Accommodation 4011 Railroads Services Transport 4111 Commuter Transport, Ferries Services Transport 4112 Passenger Railways Services Transport 4119 Ambulance Services Services Health 18

19 4121 Taxicabs/Limousines Services Transport 4131 Bus Lines Services Transport 4214 Motor Freight Carriers and Trucking - Local and Long Distance, Moving and Storage Companies, and Local Delivery Services Services Transport 4215 Courier Services Services Transport 4225 Public Warehousing and Storage Farm Products, Refrigerated Goods, Household Goods, and Storage Services Professional Services 4411 Cruise Lines Services Transport 4457 Boat Rentals and Leases Services Transport 4468 Marinas, Service and Supplies Services Transport 4511 Airlines, Air Carriers Services Transport 4582 Airports, Flying Fields Services Transport 4722 Travel Agencies, Tour Operators Services Transport 4723 TUI Travel - Germany Services Transport 4784 Tolls/Bridge Fees Services Transport 4789 Transportation Services (Not Elsewhere Classified) Services Transport 4812 Telecommunication Equipment and Telephone Sales Services Utilities 4814 Telecommunication Services Services Utilities 4816 Computer Network Services Services Utilities 4821 Telegraph Services Services Utilities 4829 Wires, Money Orders Services Utilities 4899 Cable, Satellite, and Other Pay Television and Radio Services Utilities 4900 Utilities Services Utilities 5013 Motor Vehicle Supplies and New Parts Retail Hardware 5021 Office and Commercial Furniture Retail Office Equipment 5039 Construction Materials (Not Elsewhere Classified) Retail 5044 Photographic, Photocopy, Microfilm Equipment, and Supplies Retail Office Equipment 5045 Computers, Peripherals, and Software Retail Electrical Goods 19

20 5046 Commercial Equipment (Not Elsewhere Classified) Retail 5047 Medical, Dental, Ophthalmic, and Hospital Equipment and Supplies Retail 5051 Metal Service Centres Services Professional Services 5065 Electrical Parts and Equipment Retail Electrical Goods 5072 Hardware, Equipment, and Supplies Retail Hardware 5074 Plumbing, Heating Equipment, and Supplies Retail Hardware 5085 Industrial Supplies (Not Elsewhere Classified) Retail Hardware 5094 Precious Stones and Metals, Watches and Jewellery Retail 5099 Durable Goods (Not Elsewhere Classified) Retail Hardware 5111 Stationary, Office Supplies, Printing and Writing Paper Retail Office Equipment 5122 Drugs, Drug Proprietaries, and Druggist Sundries Retail Groceries/Perishables 5131 Piece Goods, Notions, and Other Dry Goods Retail Groceries/Perishables 5137 Uniforms, Commercial Clothing Retail Clothing 5139 Commercial Footwear Retail Clothing 5169 Chemicals and Allied Products (Not Elsewhere Classified) Retail Office Equipment 5172 Petroleum and Petroleum Products Retail 5192 Books, Periodicals, and Newspapers Retail Office Equipment 5193 Florists Supplies, Nursery Stock, and Flowers Retail Groceries/Perishables 5198 Paints, Varnishes, and Supplies Retail Office Equipment 5199 Nondurable Goods (Not Elsewhere Classified) Retail Groceries/Perishables 5200 Home Supply Warehouse Stores Retail Hardware 5211 Lumber, Building Materials Stores Retail Hardware 5231 Glass, Paint, and Wallpaper Stores Retail Hardware 5251 Hardware Stores Retail Hardware 5261 Nurseries, Lawn and Garden Supply Stores Retail Hardware 5271 Mobile Home Dealers Retail 5300 Wholesale Clubs Retail 20

21 5309 Duty Free Stores Retail 5310 Discount Stores Retail 5311 Department Stores Retail 5331 Variety Stores Retail 5399 Miscellaneous General Merchandise Retail 5411 Grocery Stores, Supermarkets Retail Groceries/Perishables 5422 Freezer and Locker Meat Provisions Retail Groceries/Perishables 5441 Candy, Nut, and Confectionery Stores Retail Groceries/Perishables 5451 Dairy Products Stores Retail Groceries/Perishables 5462 Bakeries Retail Groceries/Perishables 5499 Miscellaneous Food Stores Convenience Stores and Specialty Markets Retail Groceries/Perishables 5511 Car & Truck Dealers (New & Used) Sales, Service, Repairs Parts and Leasing Services Professional Services 5521 Car & Truck Dealers (Used Only) Sales, Service, Repairs Parts and Leasing Services Professional Services 5531 Auto and Home Supply Stores Retail Hardware 5532 Automotive Tire Stores Retail Hardware 5533 Automotive Parts and Accessories Stores Retail Hardware 5541 Service Stations Retail 5542 Automated Fuel Dispensers Retail 5551 Boat Dealers Retail 5561 Camper, Recreational and Utility Trailer Dealers Retail 5571 Motorcycle Shops and Dealers Retail 5592 Motor Homes Dealers Retail 5598 Snowmobile Dealers Retail 5599 Miscellaneous Auto Dealers Retail 5611 Men s and Boy s Clothing and Accessories Stores Retail Clothing 5621 Women s Ready-To-Wear Stores Retail Clothing 5631 Women s Accessory and Specialty Shops Retail Clothing 5641 Children s and Infant s Wear Stores Retail Clothing 21

22 5651 Family Clothing Stores Retail Clothing 5655 Sports and Riding Apparel Stores Retail Clothing 5661 Shoe Stores Retail Clothing 5681 Furriers and Fur Shops Retail Clothing 5691 Men s, Women s Clothing Stores Retail Clothing 5697 Tailors, Alterations Retail Clothing 5698 Wig and Toupee Stores Retail Clothing 5699 Miscellaneous Apparel and Accessory Shops Retail Clothing 5712 Furniture, Home Furnishings, and Equipment Stores, Except Appliances Retail Hardware 5713 Floor Covering Stores Retail Hardware 5714 Drapery, Window Covering, and Upholstery Stores Retail Hardware 5718 Fireplace, Fireplace Screens, and Accessories Stores Retail Hardware 5719 Miscellaneous Home Furnishing Specialty Stores Retail Hardware 5722 Household Appliance Stores Retail Electrical Goods 5732 Electronics Stores Retail Electrical Goods 5733 Music Stores-Musical Instruments, Pianos, and Sheet Music Social Entertainment 5734 Computer Software Stores Retail Electrical Goods 5735 Record Stores Social Entertainment 5811 Caterers Social Restaurants/Dining 5812 Eating Places, Restaurants Social Restaurants/Dining 5813 Drinking Places Social Restaurants/Dining 5814 Fast Food Restaurants Social Restaurants/Dining 5912 Drug Stores and Pharmacies Retail Groceries/Perishables 5921 Package Stores Beer, Wine, and Liquor Retail Groceries/Perishables 5931 Used Merchandise and Second-hand Stores Retail 5932 Antique Shops Retail 5933 Pawn Shops Retail 5935 Wrecking and Salvage Yards Services Professional Services 22

23 5937 Antique Reproductions Services Professional Services 5940 Bicycle Shops Services Professional Services 5941 Sporting Goods Stores Retail 5942 Book Stores Retail 5943 Stationery Stores, Office, and School Supply Stores Retail Office Equipment 5944 Jewellery Stores, Watches, Clocks, and Silverware Stores Retail 5945 Hobby, Toy, and Game Shops Social Entertainment 5946 Camera and Photographic Supply Stores Retail Electrical Goods 5947 Gift, Card, Novelty, and Souvenir Shops Retail 5948 Luggage and Leather Goods Stores Retail Hardware 5949 Sewing, Needlework, Fabric, and Piece Goods Stores Retail Hardware 5950 Glassware, Crystal Stores Retail Hardware 5960 Direct Marketing - Insurance Services Misc 5962 Direct Marketing - Travel Misc 5963 Door-To-Door Sales Retail 5964 Direct Marketing - Catalogue Merchant Retail 5965 Direct Marketing - Combination Catalogue and Retail Merchant Retail 5966 Direct Marketing - Outbound Tele 5967 Direct Marketing - Inbound Tele 5968 Direct Marketing - Subscription Misc Memberships 5969 Direct Marketing - Other Misc 5970 Artist s Supply and Craft Shops Retail 5971 Art Dealers and Galleries Retail 5972 Stamp and Coin Stores Retail 5973 Religious Goods Stores Retail 5975 Hearing Aids Sales and Supplies Retail 5976 Orthopaedic Goods - Prosthetic Devices Retail 5977 Cosmetic Stores Retail Groceries/Perishables 23

24 5978 Typewriter Stores Retail 5983 Fuel Dealers (Non-Automotive) Retail 5992 Florists Retail Groceries/Perishables 5993 Cigar Stores and Stands Retail Groceries/Perishables 5994 News Dealers and Newsstands Retail Groceries/Perishables 5995 Pet Shops, Pet Food, and Supplies Retail Groceries/Perishables 5996 Swimming Pools Sales Retail 5997 Electric Razor Stores Retail Electrical Goods 5998 Tent and Awning Shops Retail 5999 Miscellaneous Specialty Retail Retail 6010 Manual Cash Disburse 6011 Automated Cash Disburse 6012 Financial Institutions Misc 6051 Non-Fl, Money Orders Misc 6211 Security Brokers/Dealers Misc 6300 Insurance Underwriting, Premiums Misc 6399 Insurance - Default Misc 6513 Real Estate Agents and Managers - Rentals Services Professional Services 7011 Hotels, Motels, and Resorts Services Accommodation 7012 Timeshares Services Accommodation 7032 Sporting/Recreation Camps Services Accommodation 7033 Trailer Parks, Campgrounds Services Accommodation 7210 Laundry, Cleaning Services Services Professional Services 7211 Laundries Services Professional Services 7216 Dry Cleaners Services Professional Services 7217 Carpet/Upholstery Cleaning Services Professional Services 7221 Photographic Studios Services Professional Services 7230 Barber and Beauty Shops Services Professional Services 7251 Shoe Repair/Hat Cleaning Services Professional Services 7261 Funeral Services, Crematories Services Professional Services 24

25 7273 Dating/Escort Services Misc 7276 Tax Preparation Services Services Professional Services 7277 Counselling Services Services Professional Services 7278 Buying/Shopping Services Services Professional Services 7296 Clothing Rental Misc 7297 Massage Parlours Misc 7298 Health and Beauty Spas Social Entertainment 7299 Miscellaneous General Services Services 7311 Advertising Services Services Professional Services 7321 Credit Reporting Agencies Services Professional Services 7333 Commercial Photography, Art and Graphics Services Professional Services 7338 Quick Copy, Repro, and Blueprint Services Professional Services 7339 Secretarial Support Services Services Professional Services 7342 Exterminating Services Services Professional Services 7349 Cleaning and Maintenance Services Professional Services 7361 Employment/Temp Agencies Services Professional Services 7372 Computer Programming Services Professional Services 7375 Information Retrieval Services Services Professional Services 7379 Computer Repair Services Professional Services 7392 Consulting, Public Relations Services Professional Services 7393 Detective Agencies Services Professional Services 7394 Equipment Rental Services Professional Services 7395 Photo Developing Services Professional Services 7399 Miscellaneous Business Services Services Professional Services 7511 Truck Stop Services Transport 7512 Car Rental Agencies Services Transport 7513 Truck/Utility Trailer Rentals Services Transport 7519 Recreational Vehicle Rentals Services Transport 7523 Parking Lots, Garages Services Transport 7531 Auto Body Repair Shops Services Transport 25

26 7534 Tire Rethreading and Repair Services Transport 7535 Auto Paint Shops Services Transport 7538 Auto Service Shops Services Transport 7542 Car Washes Services Transport 7549 Towing Services Services Transport 7622 Electronics Repair Shops Services Professional Services 7623 A/C, Refrigeration Repair Services Professional Services 7629 Small Appliance Repair Services Professional Services 7631 Watch/Jewellery Repair Services Professional Services 7641 Furniture Repair, Refinishing Services Professional Services 7692 Welding Repair Services Professional Services 7699 Miscellaneous Repair Shops Services Professional Services 7829 Picture/Video Production Social Entertainment 7832 Motion Picture Theatres Social Entertainment 7841 Video Tape Rental Stores Social Entertainment 7911 Dance Hall, Studios, Schools Social Entertainment 7922 Theatrical Ticket Agencies Social Entertainment 7929 Bands, Orchestras Social Entertainment 7932 Billiard/Pool Establishments Social Entertainment 7933 Bowling Alleys Social Entertainment 7941 Sports Clubs/Fields Social Entertainment 7991 Tourist Attractions and Exhibits Social Entertainment 7992 Golf Courses - Public Social Entertainment 7993 Video Amusement Game Supplies Social Entertainment 7994 Video Game Arcades Social Entertainment 7995 Betting/Casino Gambling Social Entertainment 7996 Amusement Parks/Carnivals Social Entertainment 7997 Country Clubs Social Memberships 7998 Aquariums Social Entertainment 7999 Miscellaneous Recreation Services Social Entertainment 26

27 8011 Doctors Services Health 8021 Dentists, Orthodontists Services Health 8031 Osteopaths Services Health 8041 Chiropractors Services Health 8042 Optometrists, Ophthalmologists Services Health 8043 Opticians, Eyeglasses Services Health 8049 Chiropodists, Podiatrists Services Health 8050 Nursing/Personal Care Services Health 8062 Hospitals Services Health 8071 Medical and Dental Labs Services Health 8099 Medical Services Services Health 8111 Legal Services, Attorneys Services Professional Services 8211 Elementary, Secondary Schools Services Education 8220 Colleges, Universities Services Education 8241 Correspondence Schools Services Education 8244 Business/Secretarial Schools Services Education 8249 Vocational/Trade Schools Services Education 8299 Educational Services Services Education 8351 Child Care Services Services Professional Services 8398 Charitable and Social Service Organizations - Fundraising Social Charity 8641 Civic, Social, Fraternal Associations Social Charity 8651 Political Organizations Misc Memberships 8675 Automobile Associations Misc Memberships 8699 Membership Organizations Misc Memberships 8734 Testing Laboratories Services Professional Services 8911 Architectural/Surveying Services Services Professional Services 8931 Accounting/Bookkeeping Services Services Professional Services 8999 Professional Services Services Professional Services 9211 Court Costs, Including Alimony and Child Support - Misc 27

28 Courts of Law 9222 Fines - Government Administrative Entities Misc 9223 Bail and Bond Payments Misc 9311 Tax Payments - Government Agencies Misc 9399 Government Services (Not Elsewhere Classified) Misc 9402 Postal Services - Government Only Misc 9405 U.S. Federal Government Agencies or Departments 9950 Intra-Company Purchases Misc 28