Registry · SIC Index · Group 35

SIC 3578 — Calculating and Accounting Machines, Except Electronic Computers

SIC 3578 (Calculating and Accounting Machines, Except Electronic Computers) covers Calculating and Accounting Machines, Except Electronic Computers: Establishments primarily engaged in manufacturing point-of-sale devices, funds transfer devices, and other calculating and accounting machines, except electronic computers. Included are electronic calculating and accounting machines which must be paced by operator intervention, even when augmented by attachments. These machines may include program control or have input/output capabilities.

Official OSHA SIC Manual Definition

Establishments primarily engaged in manufacturing point-of-sale devices, funds transfer devices, and other calculating and accounting machines, except electronic computers. Included are electronic calculating and accounting machines which must be paced by operator intervention, even when augmented by attachments. These machines may include program control or have input/output capabilities.

Official Source Citation: OSHA SIC Manual — Industry 3578 (Calculating and Accounting Machines, Except Electronic Computers) (U.S. Department of Labor). Verified: 2026-08-08.

Description & Classification

SIC code 3578 representing 'Calculating and Accounting Machines, Except Electronic Computers' is an industry category in the Standard Industrial Classification (SIC) system under U.S. OSHA and Federal procurement registers.

Modern NAICS Crosswalk

Trace the modern equivalent classifications in the 2022 North American Industry Classification System (NAICS) database:

Classification Details

SIC Code3578
Industry TitleCalculating and Accounting Machines, Except Electronic Computers
DivisionDivision D: Manufacturing
Major GroupMajor Group 35: Industrial and Commercial Machinery and Computer Equipment
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Source / VerifiedUS Census 1987 SIC Concordance / 2026-08-08

SIC vs NAICS Compliance & Common Mismatches

Legacy SIC code 3578 classifies commercial operations based on primary end-product or service output under the 1987 federal framework. In contrast, modern 2022 NAICS codes group establishments based on production process inputs.

When submitting public disclosures to SEC EDGAR or determining OSHA workplace safety log recordkeeping exemptions (29 CFR Part 1904), rely strictly on the official OSHA 4-digit SIC classification rather than an automated commercial translation.

💡 Expert Guidance: SIC to NAICS Conversion

Common Compliance Mistake: Many contractors and B2B analysts confuse legacy 4-digit SIC codes like 3578 with modern 6-digit NAICS codes. Ensure that you use the correct active 2022 NAICS code (e.g. from the crosswalk below) when submitting representations on SAM.gov, as federal contracting officers only accept modern NAICS codes.

Related Pages & Tools

Further regulatory reference links for legacy SIC code 3578:

Frequently Asked Questions (FAQ)

What industry sector is represented by legacy SIC code 3578? ▾

Legacy SIC code 3578 represents 'Calculating and Accounting Machines, Except Electronic Computers', categorized under Division Division D: Manufacturing and Major Group Major Group 35: Industrial and Commercial Machinery and Computer Equipment. The Standard Industrial Classification (SIC) system was developed in the late 1930s.

What is the modern 2022 NAICS equivalent for legacy SIC 3578? ▾

Legacy SIC code 3578 maps to the modern 2022 NAICS industry classifications: NAICS 333310 (Commercial and Service Industry Machinery Manufacturing), NAICS 334118 (Computer Terminal and Other Computer Peripheral Equipment Manufacturing). Mappings are resolved transitively across successive updates to handle splits.

Why do credit agencies and banks still reference legacy SIC code 3578? ▾

Registries like Dun & Bradstreet, insurance underwriters, and private platforms retain SIC code 3578 because their historical financial risk data and scoring models are indexed using the legacy 4-digit SIC framework.

Does the SEC EDGAR system allow searching public filings by SIC 3578? ▾

Yes. The SEC Division of Corporation Finance assigns a primary 4-digit SIC code to public companies. You can search the EDGAR database using SIC code 3578 to group reporting peer firms.

How do OSHA safety recordkeeping rules apply to SIC code 3578? ▾

Under 29 CFR Part 1904 safety regulations, OSHA references legacy SIC codes including 3578 to determine if a physical establishment is required to maintain daily injury logs (Form 300) or is partially exempt.

What is the structural difference between SIC 3578 and NAICS codes? ▾

SIC code 3578 classifies establishments based on their final product output or market destination (what they sell), while modern NAICS codes classify them based on production processes and inputs (how they work).

What are the typical business activities classified under legacy SIC 3578? ▾

Typical business activities classified under legacy SIC 3578 are the operations associated with 'Calculating and Accounting Machines, Except Electronic Computers'. Mapped modern NAICS codes can be referenced for specific current examples.

Is legacy SIC code 3578 uniform across all 50 U.S. states? ▾

Yes, the Standard Industrial Classification (SIC) system, including code 3578, was published as a federal standard and remains uniform nationwide. It is still referenced by various state workers' compensation boards and departments of labor.

Sources & References

  1. U.S. Department of Labor (OSHA): OSHA Standard Industrial Classification (SIC) Manual — Code 3578
  2. U.S. Census Bureau: 1987 SIC to 2022 NAICS Concordance Tables
  3. Federal Reserve Board: Industrial Production & Capacity Utilization Classifications
  4. Internal Revenue Service (IRS): Schedule C Principal Business Activity (PBA) Industry Concordance
  5. Office of Management and Budget (OMB): Standard Industrial Classification Systems Governance

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