comprised of two-digit and selected three-digit industries from the Standard Industrial Classification (SIC) system…. Beginning with the 1999 ACES, for companies with employees, capital expenditures data are published for industries comprised primarily of three-digit and selected four-digit industries from the North American Industry Classification System (NAICS)” (

The Kauffman Foundation purchases data semiannually from D&B and uses them to develop the KFBD, a longitudinal file of annual data since 1996. More than 1 million records make up the KFBD, housing financial information on more than 300,000 firms and current demographic data for over 900,000 companies, each record including an annual balance sheet, an annual income statement, fourteen standard financial ratios, and various firm-level demographic items. The KFBD contains complete, consecutive financial statements for approximately 50,000 companies for a period of 3 years in length. These data may be sorted by industry (either NAICS or SIC codes), year started, number of employees, annual sales, minority ownership, and detailed location information, among other variables (


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