Chapter 12 provides benchmarks for healthcare services companies. The 46 respondents in this sector include community hospital groups, multiregional hospital systems, healthcare systems, dental service organizations, university hospitals, long-term care facilities, and other healthcare organizations. These organizations range in size from a minimum of about $50 million to over $75 billion in annual revenue. 

Chapter 11 focuses on benchmarks for the telecommunications sector, encompassing various organization sizes. The respondents in this sector typically include wireline and wireless carriers, internet service providers (ISPs), cable operators, and other communications service providers. The 27 companies in our sample range in annual revenue from approximately $50 million to well over $100 billion. 

Chapter 9 provides benchmarks for wholesale distributors. This category includes wholesale distributors of building products, home furnishings, home improvement products, auto parts, industrial components, fuel supply, electronics, food and beverage, and other products. The 53 respondents in the sample range in size from a minimum of about $50 million to over $200 billion in revenue. 

Chapter 8 provides benchmarks for retailers. This sector includes retailers of clothing, jewelry, hardware, furniture, sports equipment, groceries, pharmaceuticals, and general merchandise. It includes department stores, fashion stores, furniture stores, pharmacies, convenience stores, sporting goods stores, and specialty retailers. We also include hospitality and consumer services in this sector. The 55 respondents in the sample range in size from $200 million to over $200 billion in annual revenue. 

Chapter 5 provides benchmarks for discrete manufacturing organizations. Discrete manufacturers are defined as those where the production process adds value by fabricating or assembling individual (discrete) unit production. This category includes manufacturers of consumer products, athletic equipment, industrial equipment, telecommunications equipment, aerospace products, furniture, auto parts, electrical parts, medical devices, and electronic devices, among other products. The 79 respondents in this sample range in size from a minimum of about $50 million to around $85 billion in annual revenue.