National Sample Survey, 2006-2007 (63rd round) - Schedule 2.345 - Service Sector Enterprises
India, 2006 - 2007
Reference ID
IND_2006_NSS63-SCH2.345_v01_M
Producer(s)
National Sample Survey Organization (NSSO)
Created on
Jan 09, 2012
Last modified
Mar 29, 2019
Page views
42881
Downloads
3382
Serial no. (B9_v2)
Data file: NSS63_Sch2-345_bk_9
Overview
Valid:
967293
Invalid:
3
Minimum:
9
Maximum:
923
Type:
Discrete
Decimal:
0
Start:
51
End:
53
Width:
3
Range:
-
Format:
Questions and instructions
Categories
| Value | Category |
|---|---|
| 9 | |
| 901 | Land and building |
| 902 | Plant and machinery |
| 903 | Transport equipment |
| 904 | Software and hardware |
| 905 | Tools and other fixed assets |
| 906 | Capital work in progress |
| 909 | Total (items 901 to 906) |
| 911 | Investments (other than trade) |
| 912 | Loans to members |
| 913 | Current assets, loans and advances inventories (physical and financial) |
| 914 | Loans and advances |
| 915 | Others |
| 919 | Total (items 911 to 915) |
| 921 | Interest/ dividend receivable during the reference year (Rs.) |
| 922 | Capital gain during the reference year (Rs.) |
| 923 | Capital loss during the reference year (Rs.) |
| Sysmiss |
Warning: these figures indicate the number of cases found in the data file. They cannot be interpreted as summary statistics of the population of interest.
Interviewer instructions
Item 901: Land and Building:
- Land will mean the land on which the enterprise is accommodated together with the surrounding area, which is used for the enterprise. This will also include improvement to land. However, if only a portion of the land belonging to the residence of a household is utilised for the enterprise, only that portion of the land may be considered as capital assets for the enterprise. Land owned with permanent heritable possession with or without right to transfer the title would come under this item. Land held on long-term lease, say, 30 years or more will also be treated as land owned. Encroached land will be considered as hired assets with ‘0’ rent.
- Building is the structure, where activities of the enterprise are undertaken. This will also include all other structures like shed, house, portions of a house or other structure, building under construction and other conveniences in which the activities of the enterprise are carried out. This will include other constructions such as passage, boundary wall, partition, water tank, sewerage, tube-well, etc.
Item 902: Plant and machinery: Plant is generally the name given to an assembly of machinery/ equipment/ devices installed for the operation of entrepreneurial activities. Machinery means an implement or mechanical device used in the entrepreneurial activities. These are assets of durable nature and can be easily identified. The full value of the machinery should be reported even if the machinery was purchased during the year on hire-purchase basis. Advance payments made for the purchase of machinery (not in possession during the reference year) will not be recorded as the approach for recording information here is by physical approach.
Item 903: Transport equipment: All vehicles, power-driven or man/animal -driven, used for transporting persons, goods and materials by the enterprise in connection with its activity will be covered by this item. Animals, if used for drawing vehicles or carrying loads, will be treated as part of transport equipment; otherwise they will be included in item 905. If the equipment is used both for domestic as well as enterprise purposes, the criterion to be followed is major time disposition of the equipment i.e., whether equipment is used more for domestic purpose or for use in enterprise. Transport equipment that is occasionally rented out will be included if it is mainly used for the activities of the enterprise.
Item 904: Software and Hardware: Considering the growing importance of computers and softwares used in various industries, a separate item on this has been made during this round. Computers and all kinds of software used by the enterprise must be entered in item 804.
Item 905: Tools and other fixed assets: Tools refer to small loose implements, generally held in hand for operation and having normal life of more than one year. Other fixed assets refer to other durable equipment (not covered under items 801 to 804 above), which are used for the entrepreneurial activity either directly or indirectly. These will include furniture, fixtures, laboratory equipment, office equipment, mobile handset, etc. Livestock used as P & M will also be included under this item. If the same animal is used part of the time in oil mills and part of the time for transporting materials, it will be classified under item 903 or item 905 depending upon major time spent.
Item 906: Capital work in progress: These are expenses made by the enterprise on some fixed assets although the amount spent has not yet been capitalised. Building, machinery, etc. under construction will be recorded here.
Item 909: Total: This is total of items 901 to 906.
Item 911: investments (other than trade): The definition is given in 3.0.16. Purchase of financial instruments other than trade are the financial investments of an enterprise. All such investments will be recorded in this item. Generally, for these investments, three types of values are provided, viz. ‘face value’, ‘cost value’ and ‘market value’. In the balance sheet, the ‘cost value’ is shown. This cost value, amount that the enterprise spent to procure the asset will be recorded in item 911.
Item 912: loans to members: Some enterprises, particularly the Self-Help Groups (SHG’s) and co-operative credit societies provide loans to the members of the societies. These loans are financial assets of the enterprises. These will be recorded here.
Items 913 to 915 are provided to record all the current assets of an enterprise, both physical and financial.
Item 913: inventories (physical and financial): All raw materials, packing materials, and similar physical goods in stock will constitute the physical inventories. Similar financial inventories (stock of shares used for trading, etc.) will also be considered here.
Item 914: loans and advances: Loans and advances given to staff, advances given for supply of some goods or services, etc. will be recorded here.
Item 915: others: The other current assets will include cash and bank balances, sundry debtors, prepaid expenses, balance with govt. authorities, security deposits (e.g., bank guarantee, electricity deposit, etc.), tender deposits of short duration, advance tax and TDS, etc.
Item 919: total: This is the total of items 911 to 915. Items 809 and 819 together will cover all the assets of an enterprise excluding the intangibles like goodwill, etc.
Item 921: interest/dividend receivable during the reference year: Interests and dividends receivable by the enterprise during the entire reference year will be recorded in this item. These interest and dividends may accrue from the investments made by the enterprise, from interests charged on late payments made by some supplier, etc.
Items 922 and 923: Capital gain and loss during the reference year: When an enterprise sells some of its assets, be it physical or financial, the value received by the enterprise may differ from the depreciated book value of the asset sold. If the value realised by the enterprise is more than the book value of the asset, it is called capital gain. This capital gain will be reported in item 922. If the value realised is less than the book value, it is considered a capital loss. The capital loss will be reported in item 923.
For the financial enterprises, purchase and sale of financial instruments form a part of their core activity. Hence, for these enterprises, loss/gain due to purchase and sale of financial instruments will not be reflected in items 922 and 923.
- Land will mean the land on which the enterprise is accommodated together with the surrounding area, which is used for the enterprise. This will also include improvement to land. However, if only a portion of the land belonging to the residence of a household is utilised for the enterprise, only that portion of the land may be considered as capital assets for the enterprise. Land owned with permanent heritable possession with or without right to transfer the title would come under this item. Land held on long-term lease, say, 30 years or more will also be treated as land owned. Encroached land will be considered as hired assets with ‘0’ rent.
- Building is the structure, where activities of the enterprise are undertaken. This will also include all other structures like shed, house, portions of a house or other structure, building under construction and other conveniences in which the activities of the enterprise are carried out. This will include other constructions such as passage, boundary wall, partition, water tank, sewerage, tube-well, etc.
Item 902: Plant and machinery: Plant is generally the name given to an assembly of machinery/ equipment/ devices installed for the operation of entrepreneurial activities. Machinery means an implement or mechanical device used in the entrepreneurial activities. These are assets of durable nature and can be easily identified. The full value of the machinery should be reported even if the machinery was purchased during the year on hire-purchase basis. Advance payments made for the purchase of machinery (not in possession during the reference year) will not be recorded as the approach for recording information here is by physical approach.
Item 903: Transport equipment: All vehicles, power-driven or man/animal -driven, used for transporting persons, goods and materials by the enterprise in connection with its activity will be covered by this item. Animals, if used for drawing vehicles or carrying loads, will be treated as part of transport equipment; otherwise they will be included in item 905. If the equipment is used both for domestic as well as enterprise purposes, the criterion to be followed is major time disposition of the equipment i.e., whether equipment is used more for domestic purpose or for use in enterprise. Transport equipment that is occasionally rented out will be included if it is mainly used for the activities of the enterprise.
Item 904: Software and Hardware: Considering the growing importance of computers and softwares used in various industries, a separate item on this has been made during this round. Computers and all kinds of software used by the enterprise must be entered in item 804.
Item 905: Tools and other fixed assets: Tools refer to small loose implements, generally held in hand for operation and having normal life of more than one year. Other fixed assets refer to other durable equipment (not covered under items 801 to 804 above), which are used for the entrepreneurial activity either directly or indirectly. These will include furniture, fixtures, laboratory equipment, office equipment, mobile handset, etc. Livestock used as P & M will also be included under this item. If the same animal is used part of the time in oil mills and part of the time for transporting materials, it will be classified under item 903 or item 905 depending upon major time spent.
Item 906: Capital work in progress: These are expenses made by the enterprise on some fixed assets although the amount spent has not yet been capitalised. Building, machinery, etc. under construction will be recorded here.
Item 909: Total: This is total of items 901 to 906.
Item 911: investments (other than trade): The definition is given in 3.0.16. Purchase of financial instruments other than trade are the financial investments of an enterprise. All such investments will be recorded in this item. Generally, for these investments, three types of values are provided, viz. ‘face value’, ‘cost value’ and ‘market value’. In the balance sheet, the ‘cost value’ is shown. This cost value, amount that the enterprise spent to procure the asset will be recorded in item 911.
Item 912: loans to members: Some enterprises, particularly the Self-Help Groups (SHG’s) and co-operative credit societies provide loans to the members of the societies. These loans are financial assets of the enterprises. These will be recorded here.
Items 913 to 915 are provided to record all the current assets of an enterprise, both physical and financial.
Item 913: inventories (physical and financial): All raw materials, packing materials, and similar physical goods in stock will constitute the physical inventories. Similar financial inventories (stock of shares used for trading, etc.) will also be considered here.
Item 914: loans and advances: Loans and advances given to staff, advances given for supply of some goods or services, etc. will be recorded here.
Item 915: others: The other current assets will include cash and bank balances, sundry debtors, prepaid expenses, balance with govt. authorities, security deposits (e.g., bank guarantee, electricity deposit, etc.), tender deposits of short duration, advance tax and TDS, etc.
Item 919: total: This is the total of items 911 to 915. Items 809 and 819 together will cover all the assets of an enterprise excluding the intangibles like goodwill, etc.
Item 921: interest/dividend receivable during the reference year: Interests and dividends receivable by the enterprise during the entire reference year will be recorded in this item. These interest and dividends may accrue from the investments made by the enterprise, from interests charged on late payments made by some supplier, etc.
Items 922 and 923: Capital gain and loss during the reference year: When an enterprise sells some of its assets, be it physical or financial, the value received by the enterprise may differ from the depreciated book value of the asset sold. If the value realised by the enterprise is more than the book value of the asset, it is called capital gain. This capital gain will be reported in item 922. If the value realised is less than the book value, it is considered a capital loss. The capital loss will be reported in item 923.
For the financial enterprises, purchase and sale of financial instruments form a part of their core activity. Hence, for these enterprises, loss/gain due to purchase and sale of financial instruments will not be reflected in items 922 and 923.