Manufacturing services on physical inputs owned by others

**Includes:** The services included in division 88 are performed on physical inputs owned by units other than the units providing the service. As such, services in Division 88 are characterized as outsourced portions of a manufacturing process or a complete outsourced manufacturing process. Since this division covers manufacturing services, the output is not owned by the unit providing this service. Therefore, the value of the services in this division is based on the service fee paid, not the value of the goods manufactured. The groups, classes and subclasses in this division are aligned with the ISIC Rev.4 classes in which these services are being produced.