Definition
This item includes receipts for work done for others or for services of an industrial nature rendered to others, as for example contract or commission work done for other establishments on their materials or repair and maintenance on machinery and equipment, whether such services are rendered inside or outside the factory premises. The value reported should be the total amount charged to customers for the work or services performed. It also includes all receipts of the factory from others for services of non-industrial nature such as transportation, agency, consultancy, etc. Income due to exchange rate fluctuation should be included here.
This item excludes (i) imputed value of free services after sales during the warranty period to own products sold, (ii) repairs to own fixed assets, e.g., owned vehicles in a State Transport Workshop, (iii) servicing on its own account, i.e., repairing or processing work done on the items furnished by itself for sale or exchange.
