Missing data for a particular question or item is called item nonresponse. It occurs when a respondent fails to provide an answer to a required item. The ACS also considers invalid answers as item nonresponse. The Census Bureau uses imputation methods that either use rules to determine acceptable answers or use answers from similar housing units or people who provided the item information. One type of imputation, allocation, involves using statistical procedures, such as within-household or nearest neighbor matrices populated by donors, to impute for missing values.

Earnings are defined as the sum of wage or salary income and net income from self-employment. "Earnings" represent the amount of income received regularly for people 16 years old and over before deductions for personal income taxes, Social Security, bond purchases, union dues, Medicare deductions, etc. An individual with earnings is one who has either wage/salary income or self-employment income, or both. Respondents who "break even" in self-employment income and therefore have zero self-employment earnings also are considered "individuals with earnings."

This measure is calculated by taking the number of questions in a group possessing a characteristic of interest and dividing by the total number of questions in that group, and then multiplying by 100.