The Business Expenses Supplement (BES) compiles statistics on business operating expenses during the Economic Census year. Detailed operating expenses are collected for Wholesale Distributors, Retail Trade, Accomodation and Food Services, Manufacturing, Construction, and Mining. Business expenses data are used routinely by government program officials, particularly the U.S. Bureau of Economic Analysis which uses the data for the Nation's Gross Domestic Product (GDP) estimates and in developing the National Accounts input-output tables. Other users of business expenses data include market researchers, economic analysts, academics and business owners.