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U.S. Standard Industrial Classification (sic)
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Top-Down SIC Hierarchy

SIC [1987]  →  Division  →  Major Group  →  Industry Group  →  Industry  ⇒  Registrants
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SIC CodeU.S. Division  [ SIC Codes ]Registrants
In ascending order   
AAgriculture, Forestry, and Fishing  [ 01##–09## ]321 
BMining  [ 10##–14## ]4,431 
CConstruction  [ 15##–17## ]665 
DManufacturing  [ 20##–39## ]19,247 
ETransportation, Communications, Electric, Gas, and Sanitary Services  [ 40##–49## ]5,497 
FWholesale Trade  [ 50##–51## ]2,069 
GRetail Trade  [ 52##–59## ]3,132 
HFinance, Insurance, and Real Estate  [ 60##–67## ]28,171 
IServices  [ 70##–89## ]14,625 
JPublic Administration  [ 91##–97## ]
KNonclassifiable Establishments  [ 99## ]1,124 
 79,288 
 

Bottom-Up SIC Hierarchy

SIC [1987]  →  Product  →  Business  →  Industry  ⇒  Registrants
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A to ZProduct  or  Business
In ascending order 
A...Abdominal supporters, braces, and trusses . . . Azoic dyes
B...Babbitt metal smelting and refining, secondary . . . Buying agents, real estate
C...C-clamps . . . Cytology and histology diagnostic products
D...Dairy bars . . . Dzus fasteners
E...Ear stoppers . . . Eyes, glass and plastics
F...Fabric finishing of wool, mohair, & similar animal fibers . . . Futures exchanges, contract
G...Gabardine, cotton . . . Gyroscopes
H...Haberdashery stores – retail . . . Hypophosphites
I...Ice bank controls . . . IV transfusion apparatus
J...Jackets – made in the same establishment . . . Juvenile furniture, wood
K...Kalsomines, dry or paste . . . Kyanite mining
L...Label moisteners, industrial type . . . Lye, household
M...Macadamia groves and farms . . . Myrobalans extract
N...N-methylpiperazine . . . Nytril broadwoven fabrics
O...Oak extract . . . Ozone machines
P...Pacemakers . . . Pyrrhotite mining
Q...Quail farms . . . Quotation service, stock
R...Rabbit farms . . . Rye farms
S...S-type rubber . . . Systems integration, computer
T...T-shirts, outerwear – made in the same establishment . . . Tyuyamunite mining
U...U.S. attorneys’ offices . . . Utility trailers – retail
V...V-belts, rubber or plastics . . . Vulcanizing tires and tubes
W...Wading pools, plastics coated fabric . . . Wurtzilite mining
X...X-ray apparatus & tubes: medical, industrial, research, & control . . . Xylophones & parts
Y...Y bends and branches, pipe: metal . . . Youth self-help organizations
Z...Zein fibers . . . Zwieback
 

The SIC and NAICS 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 level, as follows:
SIC: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 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 level, as follows:
NAICS: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.

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