Credit/Debit Card Return (CDR) Notes on Compilation

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Credit/Debit Card Return (CDR)

Notes on Compilation

Version 1.2

For further information:

Email: [email protected] Website: www.centralbank.ie

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Version

Date

Comment

V1.1

31 October 2014

Original Document

V1.2

15 January 2015

Following Industry Feedback

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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 [email protected].

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 CR1

Credit Card New Spending Transactions/Indebtedness CR2

Debit Card Volumes DR1

Debit Card New Spending 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 http://www.centralbank.ie/

1.3 Denomination and scope

Only euro-denominated credit/debit cards issued to Irish residents should be included in this return.

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1.4 Column Codes

All four formats (CR1, CR2, DR1 and DR2) contain the same three column codes relating to:

Column 10: relates to cards (either credit or debit) issued on behalf of the reporting institution itself.

Column 20: relates to cards (either credit or debit) issued on behalf of entities, other than the reporting institution itself.

Column 30: 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.

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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 customer-generated 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).

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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.

170-210 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.

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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, 5999 40-70 Retail Sub-Categories

Retail sector breakdowns are sought for new spending on personal credit cards for the sub-sector categories: groceries/perishables, clothing, electrical goods and hardware. The MCC codes applicable to each sub sector are outlined below.

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Retail Sub Sector – MCC Codes: Groceries/ Perishables Clothing Electrical Goods Hardware 5122 5131 5193 5199 5411 5422 5441 5451 5462 5499 5912 5921 5977 5992 5993 5994 5995 5137 5139 5611 5621 5631 5641 5651 5655 5661 5681 5691 5697 5698 5699 5045 5065 5722 5732 5734 5946 5997 5013 5072 5074 5085 5099 5200 5211 5231 5251 5261 5531 5532 5533 5712 5713 5714 5718 5719 5948 5949 5950 80 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, 3000-3299, 3351-3441, 3501-3790 90-140 Services Sub-Categories

Service sector breakdowns are sought for new spending on personal credit cards for the sub-sector categories: transport, accommodation, education, health, utilities, and professional services. The MCC codes applicable to each sub sector are outlined below.

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Services Sub Sector – MCC Codes:

150 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, 8641

160-170 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.

Transport Accommodation Education Health Utilities Professional

Services 4011 4111 4112 4121 4131 4214 4215 4411 4457 4468 4511 4582 4722 4723 4784 4789 7511 7512 7513 7519 7523 7531 7534 7535 7538 7542 7549 3000-3299 3351-3441 7011 7012 7032 7033 3501-3790 8211 8220 8241 8244 8249 8299 742 4119 8011 8021 8031 8041 8042 8043 8049 8050 8062 8071 8099 1711 1731 4812 4814 4816 4821 4829 4899 4900 780 1520 1740 1750 1761 1771 1799 2741 2791 2842 4225 5051 5511 5521 5935 5937 5940 6513 7210 7211 7216 7217 7221 7230 7251 7261 7276 7277 7278 7311 7321 7333 7338 7339 7342 7349 7361 7372 7375 7379 7392 7393 7394 7395 7399 7622 7623 7629 7631 7641 7692 7699 8111 8351 8734 8911 8931 8999

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Social Sub Sector – MCC Codes: Restaurants/ Dining Entertainment 5811 5812 5813 5814 5733 5735 5945 7298 7829 7832 7841 7911 7922 7929 7932 7933 7941 7991 7992 7993 7994 7995 7996 7998 7999 180 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, 9950

190-200 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 8398 8641 5968 8651 8675 8699

210 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.

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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 CR2.

230-250 Retail Sub-Categories

Retail sector breakdowns are sought for new spending on business credit cards for the sub-sector 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 5021 5044 5111 5169 5192 5198 5943 260 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.

270-310 Services Sub-Categories

Service sector breakdowns are sought for new spending on business credit cards for the sub-sector categories: transport, accommodation, education/training, health, and professional services. The MCC codes applicable to each sub sector are outlined above.

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.

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Social sector breakdowns are sought for new spending on business credit cards for the sub-sector 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

7997

360 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, non-interest balances (i.e. balances that have not yet reached the non-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 month-end arising from the usage of all credit cards.

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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.

560-610 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.

620-660 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.

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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 CR2.

50-80 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.

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100-150 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 CR2.

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 CR2.

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 CR2.

190 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 CR2.

200-210 Miscellaneous Sub-Categories

Miscellaneous sector breakdowns are sought for new spending on debit cards for the sub-sector categories: Charity, and Memberships/Subscriptions. The MCC codes applicable to each sub sector are outlined in CR2.

220 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.

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240 ATM Transactions

New spending in month on debit cards outside Ireland relating to ATM withdrawals.

250 PoS (Point of Sale) Transactions

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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

3000-3299 Airlines Services Transport

3351-3441 Car Rental Services Transport

3501-3790 Hotels/Motels/Inns/Resorts Services Accommodation

4011 Railroads Services Transport

4111 Commuter Transport, Ferries Services Transport

4112 Passenger Railways Services Transport

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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

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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

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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

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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

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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

(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

(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

(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

(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

(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 …

Credit/Debit Card Return (CDR) Notes on Compilation