An estimate of the wages and salaries that were misreported in the UI contributions reports is added to the BLS Quarterly Census of Employment and Wages (QCEW) data for each private industry. Because state and county level data are unavailable, the national estimate for each industry is allocated to states and counties in proportion to the QCEW payroll data for the industry.The national estimate for each industry is prepared in two parts: One part is prepared for the payrolls that were underreported, and one part is prepared for the payrolls that were not reported, because employers failed to file a report. In addition, tips are assumed to be understated in the UI contribution reports from the following covered industries: Taxicabs, which is part of local and interurban passenger transit; eating and drinking places; hotels and other lodging places; amusement and recreation services; and personal services. For each of these industries, the national estimate of the unreported tips is allocated to states in proportion to the ES-202 payroll data for the industry. This term is also known as "Misreporting Adjustment".