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An SBA size standard category that uses average annual gross receipts (revenues) calculated over five completed fiscal years (13 CFR § 121.104) to determine small business status.

• SBA Size Standards Guide — Legal rules of small business classification.
• Federal Contracting Identifiers Guide — Overview of CAGE, DUNS, and Unique Entity IDs.
• SIC ↔ NAICS Concordance Crosswalk — Search and map old SIC codes to modern formats.

1. Electronic Code of Federal Regulations (eCFR): 13 CFR Part 121 - Small Business Size Regulations
2. Acquisition.gov: Federal Acquisition Regulation (FAR) Part 19 - Small Business Programs