"c           VAR 0176      09070 IT FAIL 3R 939-961               MD= 1E-37   "
"c           REF 0176         LOC 1545 WIDTH  9             DK  25 COL 35-43  "
"c                                                 EXP DEC=  2                "
"c                                                                            "
"c              LIABILITIES OF BUSINESS FAILURES, MANUFACTURING COMPANIES     "
"c              WITH LIABILITIES UNDER ONE HUNDRED THOUSAND DOLLARS           "
"c              ---------------------------------------------------------     "
"c                                                                            "
"c              NBER SERIES:  09070                                           "
"c              AREA COVERED:  U.S.                                           "
"c              UNITS:  MILLIONS OF DOLLARS                                   "
"c              ANNUAL COVERAGE:  NONE                                        "
"c              QUARTERLY COVERAGE:  NONE                                     "
"c              MONTHLY COVERAGE:  01/1939-02/1961                            "
"c              SEASONAL ADJUSTMENT:  NONE                                    "
"c              SOURCE:  DUN AND BRADSTREET, INC., DATA FOR 1939-1957: DUN'S  "
"c              STATISTICAL REVIEW; DATA FOR 1958-1962: MONTHLY FAILURES,     "
"c              MONTHLY RELEASES.                                             "
"c                                                                            "
"c              NOTES:  SERIES 09070 IS PRESENTED HERE AS THREE               "
"c              VARIABLES--(1)--ORIGINAL DATA, 1894-1938  (2)--ORIGINAL DATA, "
"c              1934-1939  (3)--ORIGINAL DATA, 1939-1961.                     "
"c                   BEGINNING IN 1939, A MORE COMPLETE COVERAGE OF           "
"c              VOLUNTARY DISCONTINUANCES WITH LOSSES TO CREDITORS AND OF     "
"c              SMALL FAILURES NOT PREVIOUSLY COVERED BY DUN AND BRADSTREET   "
"c              IS PRESENTED (SEE SOURCE, MARCH, 1940).                       "
"c                   BEGINNING IN 1940, THERE OCCURRED A RECLASSIFICATION OF  "
"c              SUBGROUPS IN ACCORDANCE WITH THE STANDARD INDUSTRIAL          "
"c              CLASSIFICATION OF GOVERNMENT STATISTICS. BAKERIES WITH        "
"c              RETAIL OUTLETS WERE TRANSFERRED FROM MANUFACTURING TO         "
"c              TRADING. THE CONTINUITY WITHIN THIS VARIABLE IS NOT AFFECTED  "
"c              BY THE REVISIONS OF 1939 AND 1940.                            "
"c                                                                            "
"c              CHECKED MANUALLY; NO CORRECTIONS NECESSARY.                   "
"c                                                                            "
"c                                                                            "