Because the manufacturer has no responsibility for the intellectual content of the item or for its issuance, and because it is also likely to change, record data relating to the manufacturer only when there is no publisher (i.e., "s.n." is given in subfield $b). While AACR2 12.4G2 optionally allows you to supply the details of the manufacturer to be recorded in addition to the place and name of publisher on a case-by-case basis, in practice, the option is rarely exercised.

The name of a printer is often found in a colophon or on the back cover of a serial. If the printer appears on the chief source in the publishing position, consider whether the printer may actually be the publisher. If the name, if a non-government printer, is given on the chief source in addition to the name of a government agency or other issuing body, give the issuing body as publisher rather than the printer.

See also:

10.5. Place, name, and date of manufacture