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This volume presents the final results of the 2006 Census of Philippine Business and Industry for Hotels and Restaurants establishment. It contains statistics on the number of establishments, employment, compensation, revenue, cost, fixed assets, capital expenditures, inventories and value added which are presented by region and industry groups disaggregated by employment size for establishments with total employment of less than 20 and 20 and over. Information contained in this report will be useful to government and non-government agencies in formulating and implementing economic plans and programs.