Generally, an establishment is a single physical location at which business is conducted, services are rendered, or industrial operations are performed. However, Nonemployer Statistics counts each distinct business income tax return as a firm. For Nonemployer Statistics, the Census Bureau uses the terms firm and establishment interchangeably. Since a nonemployer business may operate from its owner's home address or from an unspecified physical location, most geography codes are derived from the business owner's mailing address, which may not be the same as the physical location of the business activity.
