Annual Capital Expenditures Survey

SECTION III - ACES STRUCTURE CODES LIST INSTRUCTIONS
• Use the list on the next page to determine the numeric code for the primary
function of the structures in which you have invested, for reporting Item 7,
"Capital Expenditures by Type of Structure."
• Examples listed on the next page indicate the types of structure that are included
in the categories listed below; the examples are not intended to be an
exhaustive list.
• For all categories, include new construction, major additions, alterations,
reconstruction, and capitalized repairs to existing structures.
• Please aggregate expenditures for structures with the same codes. For
example, if you spent $2 million on fast food establishments and $5 million on
cafeterias, list code 152 and enter $7 million in the amount column. It is not
necessary to list code 152 twice with the two separate amounts.
• If a total for a structure code includes more than one activity as defined by the
column headings, please separate expenditures into all appropriate
columns.
• The cost of any machinery and equipment which is an integral or built-in feature
of the structure should be included in the cost reported for that structure.
For example, when constructing cellular transmission towers integral
equipment should be included in the cost of the structure. Equipment
replacements (such as transmitters located on towers) should be reported as
equipment.
MAJOR STRUCTURE CATEGORY TITLES
RESIDENTIAL BUILDINGS
HOTEL AND MOTELS
INDUSTRIAL BUILDINGS
OFFICES
COMMERCIAL BUILDINGS
HEALTH CARE
AMUSEMENT AND RECREATIONAL FACILITIES
TRANSPORTATION FACILITIES
UTILITY STRUCTURES AND FACILITIES
OTHER BUILDINGS
MINE SHAFTS AND WELLS
OTHER NONBUILDING STRUCTURES

ACE-1(I) (X-XX-XXXX)

2008 ACES STRUCTURE CODES LIST
STRUCTURE
CODE

DESCRIPTION

RESIDENTIAL BUILDINGS
111

STRUCTURE
CODE
153

Manufactured (Mobile) Homes

154

HOTELS AND MOTELS
121

155

INDUSTRIAL BUILDINGS
131

Manufacturing, Processing, and Assembly Plants

shops, dry cleaners, Laundromats, pawnshops,
photo studios, repair shops, hardware and
lumber stores, crematories and funeral homes,
animal shelters, and veterinary clinics

Industrial Nonbuilding Structures
Chemical complexes/facilities, petroleum
refineries, and cement plants
Industrial incinerators, ovens, and kilns
OFFICES

141

HEALTH CARE
161

162

Office, Bank, and Professional Buildings

COMMERCIAL BUILDINGS
151

Automotive Facilities
Auto, truck, and motorcycle dealerships
Auto and truck parts/service/repair/rental
facilities
Filling stations, car washes, and parking
garages

152

Stores - Food Related
Bakeries, coffee shops, delicatessens
Restaurants, bars/nightclubs, cafes, cocktail
lounges, diners, cafes, cafeterias, and fast food
stores
Convenience stores, grocery stores,
supermarkets, food markets, and
liquor/beer stores

ACE-1(I) (X-XX-XXXX)

Special Care Facilities
Convalescent/nursing homes, rest homes with
medical facilities, adult daycare centers, hospices,
battered spouse and child facilities, homeless
shelters, drug clinics, rehabilitation centers,
institutional buildings, and
sanatoriums

AMUSEMENT AND RECREATIONAL FACILITIES

Medical Offices
Medical, doctor, and dentist offices
Clinics, health centers, and medical
laboratories

Hospitals
General, mental, and infirmary hospitals

Administration, offices, and professional
buildings
Banks, credit unions, building/saving and
loan offices, and other financial institutions
Computer centers
Motion picture, TV, and radio multi-media
offices
142

Other Commercial Stores/Buildings, Not Elsewhere
Classified
Drug, pharmacy, electric, computer, clothing,
jewelry, furniture, and office supply stores
Beauty salons, florists and nursery-plant

Manufacturing, processing, and assembly
plants
Industrial buildings, factories, production,
and laboratory facilities
132

Warehouses and Distribution Centers (except
Passenger)
Commercial and storage warehouses,
distribution buildings, greenhouses, grain
elevators, silos, and mini-storage buildings

Hotels, Motels, and Inns
Hotels, Hotel/Casinos, Motels,
Resorts, and park lodgings

Multi-Retail Stores
Department stores, shopping malls/plazas/
centers, town centers, and retail
warehouses

Residential Structures
Apartment buildings, condominiums, single
family houses, and townhouses

112

DESCRIPTION

171

Amusement and Recreational Facilities
Amusement facilities/rides, theme parks,
arcades, arenas, amphitheaters, pavilions, parks,
concert and dance halls, opera
houses, fraternal and banquet halls community/
trade/convention centers, theaters,
motion
picture/TV/cable studios, and casinos
Noneducational gyms, athletic field houses,
coliseums, stadiums, swimming pools, and
auditoriums
Fitness centers, health clubs, racquetball,
tennis, and other outdoor courts/fields
Golf courses, country clubs, driving ranges,
race-tracks, bowling alleys, billiard halls, and rifle
ranges

2008 ACES STRUCTURE CODES LIST - Continued
STRUCTURE
CODE

DESCRIPTION

TRANSPORTATION FACILITIES
181

STRUCTURE
CODE
202

203

192

Telecommunication Structures and Facilities
Telephone, television, and radio
telecommunication facilities including
towers and cabling

193

Oil and Gas Pipeline and Related Facilities
Oil refineries
Natural
gas
processing
plants
Oil and gas pipelines and pumping stations,
including tank farms
Oil and gas distribution lines

194

204

MINE SHAFTS AND WELLS
211

Mine Shafts

212

Petroleum and Natural Gas Wells
Permanent platforms and wells, including
offshore

213

OTHER NON-BUILDING STRUCTURES
221

ACE-1(I) (X-XX-XXXX)

Preschool, Primary/Secondary, and Higher Education
Facilities
Childcare, daycare, nursery, and preschool
buildings
Primary and secondary schools/academies
Higher education schools, instructional and
administration
buildings,
dormitories,
laboratories,
libraries,
sport/recreational
facilities, and student unions

Conservation and Control Structures
Nonpotable water reservoirs, and water
irrigation
collection/dredging/
drainage/tunnel systems
Dams (nonpower), dikes, jetties, levees,
locks, bulkheads, retaining walls,
nonirrigation dredging, mine
reclamation, and wetlands

222

Highway and Street Structures
Highways, roads, and streets
Culverts, gutters, bridges, tunnels,
vehicular and pedestrian overhead
crossings, sidewalks, street lighting, traffic
lights and signals, highway
maintenance structures, rest facilities/
landscaping, and toll/weigh station
facilities

OTHER BUILDINGS
201

Other Mining and Well Construction
Capitalized exploration and development

Water Supply, Sewage, and Waste Disposal Facilities
Filtration, treatment, supply, and softening
plants
Water wells, culvert-water supplies, water
transmission mains/lines/pipelines, tunnels, gatehouses, lift/pump stations, potable water reservoirs,
storage water tanks, and water
towers
Sewage pipelines and lift/pump stations,
treatment and disposal plants, sanitary sewers,
storm drains, waste water disposal plants, and
nonpotable water collection
systems
Resource recovery/recycle facilities, dry/solid
waste disposal facilities

Public Safety Buildings
Detention centers, jails, and prisons
Fire and police stations, rescue squads, and
dispatch/emergency centers.

Electric, Nuclear, and Other Power Facilities
Nuclear/coal/wood/hydroelectric power plants
Electrical
substations
and
switch
houses
Electrical power transmission lines and towers
Solar and wind energy facilities

Religious Buildings
Churches, chapels, mosques, synagogues,
tabernacles, and temples
Sanctuaries, abbeys, monasteries, rectories,
fellowship halls, Sunday schools,
seminaries, and missions.

UTILITY STRUCTURES AND FACILITIES
191

Special School and Other Educational Facilities
Business, correspondence, modeling, nursing,
and trade schools
Schools for the handicapped, nonschool
libraries, aquariums, zoos, museums, planetariums,
observatories, noncommercial art galleries, and
cultural centers

Air, Land, and Water Transportation Facilities
Passenger and freight terminals Runways, hangers,
maintenance and storage
facilities, and traffic towers
Bus, railroad, taxi, and truck maintenance,
service, storage, and garage facilities
Railroad, light rail, monorail, subway and
streetcar facilities, tracks, and tunnels
Docks, piers, wharfs, marinas, and dry docks

DESCRIPTION

223

Other
Non-building
Elsewhere Classified

Structures,

Billboards and road signs
Cemeteries
Fences
Parking areas and driveways

Not

SECTION III - ACES EQUIPMENT CODES LIST INSTRUCTIONS
• Use the list on the next page to determine the numeric code for the primary
function of the equipment in which you have invested, for reporting Item 8,
"Capital Expenditures by Type of Equipment."
• Examples listed on the next page indicate the types of equipment that are
included in the categories listed below; the examples are not intended to be an
exhaustive list.
• Please aggregate expenditures for equipment with the same codes. For
example, if you spent $50,000 on computers and $20,000 on peripheral
equipment for computers, list code 311 and enter $70,000 in the amount column.
It is not necessary to list code 311 twice with the two separate amounts.
• If a total for an equipment code includes more than one activity as defined by
the column headings, please separate expenditures into all appropriate
columns.
• Please include as capital expenditures, the value of assets expended as
permitted under section 179 of the U.S. Internal Revenue code.
• The cost of any machinery and equipment which is an integral or built-in feature
of a structure should be included as part of that that structure, not as equipment.
• Computer assisted machinery and systems that possess the ability to be
programmed for a variety of functions should be reported according to the
primary function of the system.

MAJOR EQUIPMENT CATEGORY TITLES
INFORMATION-PROCESSING EQUIPMENT
INDUSTRIAL EQUIPMENT
TRANSPORTATION EQUIPMENT
ENERGY, ELECTRICAL, AND RELATED EQUIPMENT
MISCELLANEOUS EQUIPMENT
OTHER EQUIPMENT NOT LISTED ELSEWHERE

2008 ACES EQUIPMENT CODES LIST
EQUIPMENT
CODE

DESCRIPTION

EQUIPMENT
CODE

INFORMATION PROCESSING EQUIPMENT
311

312

313

314

315

316

Computer and Peripheral Equipment
Mainframes
Personal computers
Workstations
and
terminals
Laptops and computer servers
Printers, plotters, and monitors
Storage devices
Automatic Teller machines (ATMs)
Point-of-sale terminals
PDA (Personal Data Assistance) equipment
Scanners
Office Equipment Except Computers and
Peripherals
Photographic and photocopying equipment
Mail-handling machinery
Calculators, typewriters and dedicated word
processing equipment
Information and Communication Technology Equipment,
Excluding Computers and
Peripherals
Central office switching equipment
Telephones (Wired and wireless) and
telephone apparatus
Facsimile equipment
Bridges,
routers,
and
gateways
Transmitting and receiving antennas
Communications satellites
Cable television equipment
Global Positioning Systems (GPS) equipment
Radio and television studio and broadcasting
equipment
Fire detection and alarm systems
Intercom systems
Audio and Video Equipment
MP3 equipment
Video cassette recorders
Stereo equipment and speaker systems
DVD recorders
Navigational,
Measuring,
and
Control
Instruments
Aircraft instruments
Flight recorders
Radar and sonar systems and equipment
Appliance regulators and controls (except
switches)
Water and gas consumption meters
Parking and taxi meters
Circuit
and
continuity
testers
Laboratory
analytical
instruments
Automotive emissions testing equipment
Physical properties testing and inspection
equipment
Electromedical and Electrotheraputic Apparatus
Magnetic resonance imaging equipment
Electrocardiographs
Medical
ultrasound
equipment
Electromedical
endoscopic
equipment
Defibrillators

ACE-1(I) (X-XX-XXXX)

DESCRIPTION

INDUSTRIAL EQUIPMENT
317

Medical Equipment and Supplies
Hospital beds
Operating room tables
Laboratory balances and scales
Surgical and medical instruments
Surgical appliances and supplies
Dental equipment and supplies
Orthodontic goods and appliances

318

Capitalized Software
Prepackaged
Vendor customized
Internally developed

321

Fabricated Metal Products
Nonpowered hand and edge tools
Cutlery and kitchen utensils
Metal drums, bins, and vats
Metal tanks (heavy gauge)
Power
boilers
and
heat
exchangers
Shipping containers, including truck, rail,
and ship
Spring and wire products
Sheet metal
Metal valves, pipes, and nozzles
Metal pallets, safes, and vaults
Firearms

322

Metalworking Machinery
Metal cutting, grinding, drilling, and
forming machinery and machine tools
Special dies, tools, jigs, and fixtures
Industrial molds
Rolling mill and other metalworking
machinery

323

Special Industrial Machinery
Circular and band sawing equipment
Planing and sanding machinery
Plastics compression equipment Extrusion and
injection molding equipment Tire building and
recapping equipment
Pulp making machinery
Paper and paperboard making machinery
Knitting machinery
Spinning machinery
Weaving machinery
Printing presses
Typesetting machinery
Homogenizers, pasteurizers, and ice cream
freezers
Dough mixers, bake ovens, pastry rolling
machines
Wafer processing equipment (semiconductors)
Semiconductor assembly and packaging
Chemical processing machinery and
equipment
Cigarette making machinery
Circuit board machinery
Glass making machinery
Petroleum refining machinery

2008 ACES EQUIPMENT CODES LIST
EQUIPMENT
CODE
324

DESCRIPTION

Ventilation,
Heating,
Air-Conditioning,
Commercial Refrigeration, and Other
General Purpose Machinery
Air-conditioning and warm air heating
combination units
Commercial and industrial refrigeration and
freezer equipment
Heating boilers
Refrigerated counter and display cases
Snow making machinery
Pumps and compressors
Measuring and
dispensing pumps, including
service station pumps
Air
and
gas
compressors
Industrial
and
commercial-type
fans
Industrial-type furnaces and gas fireplaces
Elevators and moving stairways
Conveyors and conveying equipment
Overhead traveling cranes, hoists, and
monorail systems
Industrial trucks, tractors, and stackers
Packaging machinery
Welding and soldering equipment
Power-driven hand tools
Scales and balances (nonlaboratory)

331

EQUIPMENT
CODE

ENERGY, ELECTRICAL, AND RELATED EQUIPMENT
341

342

333

Aerospace Products and Parts

343

344

Complete aircraft, missiles, space vehicles,
and auxillary equipment
Aerospace engines and propulsion units Crop
dusting apparatus
334

Other Transportation Equipment
Truck, automobile, and utility trailers
Conversion vans
Travel trailers, campers, and pickup coaches Caps
(covers) for mounting on pickup trucks
Motor vehicle gasoline engines and parts
Ambulances, motorcycles, bicycles,
armored vehicles, all-terrain vehicles, golf
carts, and snowmobiles
Locomotives, locomotive frames and
parts
Railroad, street, and rapid transit cars
Rail layers, ballast distributors, and rail
tamping equipment, and railway track
maintenance equipment
Ships, barges, and boats, excluding oil
and gas platforms

ACE-1(I) (X-XX-XXXX)

Electrical Transmission and Distribution Equipment
Power, distribution, and specialty
transformers
Electric motors, generators, and motor
generator sets
Switchgear and switchboard apparatus
Relays, motor starters, and controllers

Automobile and light duty trucks and
utility vehicles
Light duty vans, minivans, and motor homes Pickup trucks and sport utility vehicles
Heavy Duty Trucks
Heavy duty trucks, buses, and motor homes

Engine, Turbine, and Power Transmission Equipment
Turbines
Power
transmission
equipment
Internal combustion engines (excluding
automotive and aircraft)
Turbine
generator
set
units
Gears, speed changers, and industrial
high-speed drives

TRANSPORTATION EQUIPMENT
Cars and Light Trucks

332

DESCRIPTION

345

346

Electrical Equipment, NEC
Commercial, industrial, and institutional
electric lighting fixtures
Household-type
appliances
Fiber-optic cable and current-carrying wiring
devices
Storage batteries
Capacitors
Resistors
Microprocessors
Printed circuit boards
Computer modems
Mining and Oil and Gas Field Machinery and
Equipment
Coal breakers and crushers
Mining cars
Core and rock drills
Underground mining machinery and
equipment
Oil and gas field machinery and equipment
Derricks
Water well drilling machinery
Floating Oil and Gas
Production Platforms

Drilling

and

Nuclear Fuel
Uranium and services for conversion,
enrichment, and fabrication

2008 ACES EQUIPMENT CODES LIST
EQUIPMENT
CODE

DESCRIPTION

EQUIPMENT
CODE

MISCELLANEOUS EQUIPMENT
351

Furniture and Related Products
Household-type furniture and cabinets
Institutional-type furniture such as furniture
for schools, theaters, and churches
Office furniture
Office and store fixtures
Mattresses, blinds, and shades

352

Agricultural Equipment
Farm-type
plows
and
tractors
Planting and harvesting equipment
Powered lawnmowers
Lawn
and
garden
tractors
Tillers, shredders, and blowers

353

Construction Machinery
Bulldozers, cranes, and backhoes
Construction-type tractors
Surface mining machinery
Logging equipment
Off-highway trucks

354

Service Industry Equipment
Vending machines
Coin operated machines
Commercial and industrial laundry and
drycleaning equipment and pressing
machines
Commercial vacuum cleaners and carpet
sweepers
Optical instruments
Binoculars,
telescopes,
and
prisms
Coating, polishing, and mounting lenses
Commercial-type
cooking
equipment
Electronic training machines, including
flight simulators
Carnival and amusement park rides
Carwashing machinery
Power washer cleaning equipment
Water treatment equipment

355

Other Miscellaneous Equipment
Sporting
and
athletic
goods
Toys and games (including electronic)
Musical instruments
Jewelry and silverware
Signs

ACE-1(I) (X-XX-XXXX)

361

DESCRIPTION

OTHER
EQUIPMENT
NOT
LISTED
ELSEWHERE
Artwork, Books, and Other Equipment, NEC
Uniforms