"c           VAR 0179      09071 ITS SIN 3R 934-961               MD= 1E-37   "
"c           REF 0179         LOC 1572 WIDTH  9             DK  25 COL 62-70  "
"c                                                 EXP DEC=  2                "
"c                                                                            "
"c              LIABILITIES OF BUSINESS FAILURES, MANUFACTURING COMPANIES     "
"c              WITH LIABILITIES OF ONE HUNDRED THOUSAND DOLLARS AND OVER     "
"c              ---------------------------------------------------------     "
"c                                                                            "
"c              NBER SERIES:  09071                                           "
"c              AREA COVERED:  U.S.                                           "
"c              UNITS:  MILLIONS OF DOLLARS                                   "
"c              ANNUAL COVERAGE:  NONE                                        "
"c              QUARTERLY COVERAGE:  NONE                                     "
"c              MONTHLY COVERAGE:  06/1934-02/1961                            "
"c              SEASONAL ADJUSTMENT:  NONE                                    "
"c              SOURCE:  DUN AND BRADSTREET, INC., DATA FOR 1934-AUGUST,      "
"c              1937: UNPUBLISHED DATA OBTAINED DIRECTLY FROM DUN AND         "
"c              BRADSTREET; DATA FOR SEPTEMBER, 1937-1961: DUN'S STATISTICAL  "
"c              REVIEW.                                                       "
"c                                                                            "
"c              NOTES:  SERIES 09071 IS PRESENTED HERE AS TWO                 "
"c              VARIABLES--(1)--ORIGINAL DATA, 1894-1938  (2)--ORIGINAL DATA, "
"c              1934-1961.                                                    "
"c                   IN SEPTEMBER, 1938, THE SEPARATE CLASSIFICATIONS OF      "
"c              REORGANIZATION CASES WAS DISCONTINUED SUBSEQUENT TO           "
"c              ELIMINATION OF PARAGRAPH 77-B FROM THE NATIONAL BANKRUPTCY    "
"c              ACT.  THESE DATA WERE REVISED ACCORDINGLY, BEGINNING IN       "
"c              JUNE, 1934.                                                   "
"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           ...............................................................  "