The Manufacturing sector covers work performed in mechanical, physical, or chemical transformation of materials, substances, or components into new products. The assembling of component parts of manufactured products also falls under Manufacturing unless the activity is appropriately classified in Construction. The Construction sector primarily covers work performed in the construction of buildings or engineering projects (e.g., highways and utility systems). Companies that perform work in the preparation of sites for new construction and those involved subdividing land for sale as building sites also are included in Construction.
