Chapter 27 provides benchmarks for commercial banks. This subsector includes credit unions and community, regional, international, and national banks. The 20 respondents in this sample have annual revenue ranging from a minimum of about $50 million to over $40 billion.

Chapter 26 provides benchmarks for industrial and automotive manufacturers. The 32 respondents in this subsector make auto parts, material handling equipment, engines, machinery, vehicles, and similar durable goods. The manufacturers in the sample range in size from about $50 million to over $100 billion in annual revenue.

Chapter 23 provides benchmarks for food and beverage manufacturers. The 31 respondents in the sample range in size from about $65 million to $40 billion in annual revenue. Food and beverage companies produce beverages, snack foods, meat products, seafood products, dairy products, dietary supplements, and other consumable food products. Some are suppliers to other food manufacturers or to the food service industry, while many also distribute consumer products to retailers or direct to consumers. This subsector does not include retailers of food and beverages, such as restaurants, unless they also manufacture their own food and beverage products.

Chapter 22 provides benchmarks for life sciences organizations. The category includes pharmaceutical makers, biotechnology product companies, and medical device manufacturers. The 16 respondents in this sample range in size from a minimum of about $50 million to over $40 billion in revenue.

Chapter 19 provides benchmarks for commercial real estate organizations. The 36 respondents in the sample range in size from about $50 million to over $4 billion in annual revenue. The sector includes retail, office, industrial, multifamily, and other property management companies, commercial real estate developers, real estate investment firms, and real estate brokers, consultants, and advisors.