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In this paper we describe the key processes used in the construction of the Bureau's Longitudinal Database (LEDB). This database serves several functions: as a business register; to conduct longitudinal studies of businesses and employment decline and growth; and as a rich and comprehensive source of information on employment and wages. In addition to a review of the overall program, data sources and outputs, we describe the following topics: the Annual Refiling Survey; the processes required to implement an industrial classification change; recent improvements in the record linkage methodology utilized to identify and maintain the continuity of establishments over time; and, the implementation of Permanent Random Numbers for sampling.