Manufacturing is the use of machines, tools and labor to make things for use or sale. U.S. manufacturing usually refers to a range of human activity, from handicraft to high tech, but is most commonly applied to industrial production, in which raw materials are transformed into finished goods on a large scale. Such finished goods may be used for manufacturing other, more complex products, such as household appliances or automobiles, or sold to wholesalers, who in turn sell them to retailers for consumer purchase.

Manufacturing takes place under all types of economic systems. In a free market economy, manufacturing is usually directed toward the mass production of products for sale to consumers for profit.

Plymouth Technology believes that water treatment should be an asset that facilitates maximizing profit and reducing liability.