This industry comprises establishments primarily engaged in accepting deposits and lending funds (except commercial banking, savings institutions, and credit unions). Establishments known as industrial banks or Morris Plans and primarily engaged in accepting deposits, and private banks (i.e., unincorporated banks) are included in this industry. Cross-References. ? Establishments primarily engaged in accepting demand and other deposits and making all types of loans are classified in Industry 522110, Commercial Banking; ? Establishments primarily engaged in accepting time deposits are classified in Industry 522120, Savings Institutions; ? Establishments primarily engaged in accepting members' share deposits in cooperatives are classified in Industry 522130, Credit Unions; and ? Establishments known as industrial banks and Morris Plans and are primarily engaged in providing nondepository credit are classified in U.S. Industry 522298, All Other Nondepository Credit Intermediation.