Appendix B: SIC code Mapping to Industry Entry Point

Appendices

Appendix A: Glossary

Appendix B: SIC code Mapping to Industry Entry Point

Appendix C: Extension Naming and files

Appendix D: Terminology in the XBRL US GAAP Taxonomy

Appendix E: Validation

Appendix F: Websites for XBRL Preparers

Appendix B: SIC code Mapping to Industry Entry Point

Appendix B

Although the entry point on which a company extension is based is entirely up to the preparer, the table below may be helpful in checking to see whether a company that is well characterized by an existing SIC code already has a suggested entry point. The table shows SIC codes having twenty or more SEC registrants.

Figure 125 SIC Codes with Suggested Industry Entry Points

Division	Major Groups	Description	Entry Point
A	01-09	Agriculture, forestry, and fishing	CI
B	10-14	Mining	CI
C	15-17	Construction industries	CI
D	20-36	Manufacturing	CI
E	40	Transportation, communication, and utilities	CI
F	50-51	Wholesale trade	CI
G	52-59	Retail trade	CI
H	6	Financial, insurance, and real estate industries
	60	Depository institutions	BASI
	61	Nondepository credit institutions	BASI
	62	Security and commodity brokers, dealers, exchanges, and services	BD
	63	Insurance carriers	INS
	64	Insurance agents, brokers, and services	INS
	65	Real estate	RE
	67	Holding and other investment offices, except trusts	IM
I	70-89	Service industries	CI