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North American Industry Classification System (naics)
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Top-Down NAICS Hierarchy

NAICS [2012]††→† Sector††→† Subsector††→† Industry Group††→† Industry††⇒† SIC [1987]††→† Registrants
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NAICS CodeN.A. SectorNAICS Codes
In ascending order††††(3-digit)
11Agriculture, Forestry, Fishing and Hunting5
21Mining, Quarrying, and Oil and Gas Extraction3
22Utilities1
23Construction3
31Manufacturing6
32Manufacturing(continued)7
33Manufacturing(continued)8
42Wholesale Trade3
44Retail Trade8
45Retail Trade(continued)4
48Transportation and Warehousing8
49Transportation and Warehousing(continued)3
51Information6
52Finance and Insurance5
53Real Estate and Rental and Leasing3
54Professional, Scientific, and Technical Services1
55Management of Companies and Enterprises1
56Administrative and Support and Waste Management and Remediation Services2
61Educational Services1
62Health Care and Social Assistance4
71Arts, Entertainment, and Recreation3
72Accommodation and Food Services2
81Other Services (except Public Administration)4
92Public Administration8

The SIC, NAICS and GICS Standards

The U.S. Standard Industrial Classification (sic) is an old U.S. statistical classification standard underlying all establishment-based Federal economic statistics classified by industry.† The SIC, most recently as SIC version [1987], was used to promote the comparability of establishment data describing various facets of the U.S. economy.† The classification covered the entire field of economic activities at that time and defined industries in accordance with the composition and structure of the U.S. economy.† It was first published as SIC [1938-40], and was then updated periodically as SIC ..., [1957], [1967], ..., and [1987].† In the SIC methodology, the letter (A-K) or the number of digits (2-6) in the Code indicates the classification hierarchy tier, as follows:
SIC Tier:DivisionMajor GroupIndustry GroupIndustryBusinessProduct
Code:1 letter2 digits3 digits4 digits5 digits6 digits
Totals:† [1987] † †
Totals:† [SEC]
11
11
83
75
505
282
1,504
†† 444
— 15,219 —
— † 5,553 —
The SEC uses a modified subset of the SIC [1987] Industry Codes as its standard.† The Industry Codes subset that the SEC uses has only 430 (29%) of the 1,504 official SIC [1987] 4-digit Industry Codes, plus 14 unique SEC-specific Codes, so it is identified herein as “SIC [SEC]”.† The SIC [SEC] Code that appears in a company’s disseminated EDGAR Filings indicates the basic type of business the company is in.† The Code is used by the SEC Filings Review Offices (ROs) as a basis for assigning review responsibility for the company’s Filings.† (For details, see the SEC’s Division of Corporation Finance:† Standard Industrial Classification (SIC) Code List.)† Because SIC [SEC] contains only a small fraction of the SIC [1987] Codes, SEC†Info parses all SEC Filings for all SIC [1987] Codes, in order to show more accurately and completely how Registrants classify themselves.† As†used in Financial Reporting, see “Industry... [sec] (sic)” in Standard xbrl Taxonomies used in SEC Filings.


The North American Industry Classification System (naics) is a newer North American standard used by Federal agencies, such as the IRS, in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the North American economy.† The NAICS, updated as NAICS version [2012], was developed under the auspices of the U.S. Office of Management and Budget (OMB) to replace SIC [1987].† It was developed jointly by the OMB, Canada and Mexico to allow for a high level of comparability in business statistics among the North American countries.† It was first published as NAICS [1997], and was then updated every five years as NAICS [2002], [2007], ..., and [2012].† In the NAICS methodology, the number of digits (2-6) in the Code indicates the classification hierarchy tier, as follows:
NAICS Tier:SectorSubsectorIndustry GroupIndustryBusinessProduct
Code:2 digits3 digits4 digits5 or 6 digits
Totals:† [2012] † †
[2007] † †
24
24
99
99
312
313
713 or 1,065
721 or 1,175
— 19,255 —
— 19,720 —
To make SIC and NAICS usage interoperable, SEC†Info cross-references SIC [1987] with NAICS [2012] and presents both standards herein, mapping each SIC Code and NAICS Code to one or more of its counterparts.† As used in Financial Reporting, see “Industry... [omb] (naics)” in Standard xbrl Taxonomies used in SEC Filings.


The Global Industry Classification Standard (gics) is an enhanced industry classification system jointly developed by Standard & Poorís Financial Services LLC and MSCI Inc. in 1999.† GICS was developed in response to the global financial communityís need for one complete, consistent set of global sector and industry definitions and has become the standard widely recognized by market participants worldwide.† It sets a foundation for the creation of replicable, custom-tailored portfolios and enables meaningful comparisons of sectors and industries globally.† GICS is a four-tiered, hierarchical industry classification system, as follows:
GICS Tier:SectorIndustry GroupIndustrySub-Industry
Code:2 digits4 digits6 digits8 digits
Totals:† [2018] † †112469158
The GICS methodology is widely accepted as an industry analytical framework for investment research, portfolio management and asset allocation.† Companies are classified quantitatively and qualitatively.† Each company is assigned a single GICS classification at the Sub-Industry tier according to its principal business activity.† MSCI and S&P Dow Jones Indices use revenues as a key factor in determining a firmís principal business activity.† Earnings and market are also recognized as important and relevant information for classification purposes.

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