An establishment is typically a single physical location, though administratively distinct operations at a single location may be treated as separate establishments. Each establishment is classified as an industry according to the primary business activity taking place there. NAICS does not offer guidance on organizing enterprises (companies) composed of multiple establishments.
Codes
The NAICS numbering system employs a five or six-digit code at the most detailed industry level. The first five digits are generally (although not always strictly) the same in all three countries. The first two digits designate the largest business sector; the third digit represents the subsector; the fourth digit represents the industry group; the fifth digit designates the NAICS industries, and the sixth digit represents the national industries.
With the first version, released in 1997, NAICS offered enhanced service sector coverage relative to the SIC. The 2002 revision accommodated significant changes in the Information Sector. The 2012 revision slightly reduced the number of industries and modified six sectors.[5]
NAICS changes are done at intervals of five years; the latest NAICS updated in 2022.[6]
^"Information" includes publishing industries, motion picture and sound recording, broadcasting, telecommunications, as well as data processing and hosting.
NAICS Desk Reference: The North American Industry Classification Systems Desk Reference. Indianapolis: JISTWork, Inc. 2000. ISBN1-56370-694-6.
Vogel, Scott M. (2001). Harris' Complete Guide to NAICS: Your Ultimate Reference to NAICS, SIC & ISIC Codes. Twinsburg, Ohio: Harris InfoSource. ISBN1-55600-922-4.