Annual Capital Expenditures Survey

U.S. DEPARTMENT OF COMMERCE

ACE-1(I)

Economics and Statistics Administration

(1-11-2010)

U.S. CENSUS BUREAU

2009 ANNUAL CAPITAL EXPENDITURES SURVEY
INSTRUCTIONS, DEFINITIONS, AND CODES LIST
INTRODUCTION
This manual provides instructions, definitions, and
codes to assist you in completing your Annual
Capital Expenditures Survey (ACES) report form.
Section I provides general instructions, definitions,
and item specific instructions for reporting in the
ACE survey. Section II contains the INDUSTRY
CATEGORY CODES LIST for the appropriate industry
codes used in this survey.
BURDEN HOUR ESTIMATE
Public reporting burden for this collection of
information is estimated to range from 2 to 16 hours,
averaging 3 hours per response, including time for
reviewing instructions, searching existing data
sources, gathering and maintaining the data needed,
and completing and reviewing the collection of
information. Send comments regarding this burden
estimate or any other aspect of this collection of
information, including suggestions for reducing this
burden, to: Paperwork Project 0607-0782, U.S. Census
Bureau, 4600 Silver Hill Road, AMSD-3K138,
Washington, DC 20233. You may e-mail comments to
[email protected]; use "Paperwork Project
0607-0782" as the subject.
PURPOSE OF THE SURVEY
The purpose of this survey is to collect
comprehensive and timely information about the
nature and level of capital expenditures in the United
States. The level of capital expenditures is an
important component in the overall assessment of
our Nation’s productivity. The information you
provide will be used to prepare national measures of
capital spending and to formulate fiscal and
monetary policy.
SECTION I
PART A – GENERAL INSTRUCTIONS
Survey Scope – This survey collects capital
expenditures data for nonfarm companies,
organizations, and associations operating within the
United States. Information for agricultural production
operations should be excluded. However, companies
performing agricultural services are included.
Information for churches, nonprofit
organizations, and organizations that are
government owned but privately operated
should be included.
Reporting Entity – Report capital expenditures for
all domestic operations of your enterprise, including
subsidiaries and divisions. For this report, the terms
enterprise and company are used interchangeably.
An enterprise is a business, service, or membership
organization consisting of one or more
establishments under common ownership or control.
It includes all establishments of subsidiary
companies, where there is more than 50 percent
ownership, as well as establishments of firms which
the enterprise has the power to direct or cause the

USCENSUSBUREAU

direction of management and policies. If another
domestic company owns more than 50 percent of
the voting stock of your company or has the power
to direct or cause the direction of management and
policies, then please note this in the "Remarks"
section on the last page of the form. Holding
companies should report for the entire
corporation, including all subsidiaries under
their ownership. If you are unable to consolidate
records for the entire company or have any reporting
questions, please call 1–800–528–3049. This report
form will be used by companies having activity in
one or more industries; therefore, not all items will
apply to all companies. For purposes of this survey,
exclude data for Puerto Rico, the Virgin Islands, and
U.S. Territories.
Survey Period – Report data for the calendar year
2009. If calendar year book figures are not available
except at considerable cost, reasonable estimates are
acceptable. If you cannot provide reasonable
estimates on a calendar basis, fiscal year data will be
accepted. Indicate on page 8 of the ACE-1(Long) and
ACE-1(M) forms, or page 7 of the ACE-1(S) form the
exact dates the data represent if they are not for the
calendar year.
If fiscal data are used and your fiscal period ends in
January, February, or March, report for the fiscal
year ending in 2010. Otherwise, report for the fiscal
year ending in 2009.
Estimates Are Acceptable – The data requested on
this report form may not correspond to your
company’s accounting records. If you cannot answer
a question from your company records, please
provide carefully prepared estimates. If your company
did not have any capital expenditures for the 2009
reporting period, enter "0" in the appropriate cell(s).
Mergers/Acquisitions and Discontinued
Operations – Such events occurring during the
period covered by this report that require special
attention.
(a) If your enterprise merged with or acquired another
domestic enterprise during the period, include the
domestic capital expenditures made by the merged
or acquired enterprise since the date of acquisition;
the cost to your enterprise for structures and
equipment previously owned by the acquired
enterprise at the time of the merger or acquisition
should be reported as expenditures, only if treated
as capital expenditures by your enterprise. Please
furnish the date of the acquisition or merger and
the name of the acquired enterprise in the
"Remarks" section.
(b) If your enterprise was acquired by another
enterprise during the period covered by this report,
please furnish the acquisition date and the name
and address of the acquiring enterprise in the
"Ownership Information" section, and complete the
form for the period of time the enterprise was in
operation prior to the acquisition.

• capitalized cost of assets produced or purchased,
then leased as the lessor under operating leases;

(c) Discontinued operations should be treated in
the same manner as continued operations. If
during the survey year, your enterprise had
discontinued operations that were held for sale,
report data for the discontinued operations for
the period of time the reporting enterprise
owned them.

• capitalized computer software (include payroll for
internally developed software);
• all capital costs such as feasibility studies,
architectural, legal, installation, and engineering fees,
as well as work done by the company’s work force;

Additional Forms – Photocopies of this form are
acceptable. If you require additional forms, call
1–800–528–3049 or write to the U.S. Census
Bureau, ACES Processing, 1201 East 10th
Street, Jeffersonville, IN 47132-0001. Please
include your 11-digit Census ID Number located on
the first line of the mailing address.

• gross additions during the year to
construction-in-progress accounts for projects
lasting longer than one year (allocate the
additions between structures and equipment
in Item 2), even if the asset was not in use and
not yet depreciated;
• estimated cost or present value of assets acquired
under capital leases entered into during the
survey year (reported by the lessee). Capital
leases presume a sale and purchase of an asset,
and are defined by the criteria in the Statement
of Financial Accounting Standards.

Electronic Reporting – To complete this survey
online go to the following address:
http:/ /bhs.econ.census.gov/BHS/acesict/index.html
Click on "Census Taker" and use your username
and password to login. Your username and
password are located on the front page of the
survey form. Should you have any questions
regarding electronic reporting, please call
1–800–528–3049.

• all capitalized leasehold improvements made to
assets leased from others. In Item 2, allocate
leasehold improvements between structures and
equipment based on what is being improved;
• capitalized interest charges on loans financing
capital projects if consistent with the Statement
of Financial Accounting Standards (FAS)
Number 34;

Filing the Report Form – Return your completed
report form in the pre-addressed envelope. If you are
not using the pre-addressed envelope, return your
report form to the U.S. Census Bureau, 1201 East
10th Street, Jeffersonville, IN 47132-0001 or
fax to 1–800–438–8040. Make a copy of the
completed report form for your company records.
Filing Extensions – If you cannot complete the
survey by the due date shown on page 1 of the report
form, you may request an extension of time by writing
to the address below (include your 11-digit ID):
U.S. Census Bureau
or call:
1201 East 10th Street
1–800–528–3049.
Jeffersonville, IN 47132-0001

• expenditures for structures and equipment
(whether acquired on contract or directly by your
enterprise), including items purchased abroad, for
installation or use within the United States;
• expenditures for major alterations, capitalized
repairs, and improvements;
• expenditures for structures or equipment that are,
or will be, leased or rented to others;
• expenditures made by your firm for structures
which, upon completion, were or are to be sold
and leased back to your company;

Legal Authority and Confidentiality of Data –
Your response is required by law. Title 13, United
States Code, requires businesses and other
organizations that receive this questionnaire to
answer the questions and return the report to the U.S.
Census Bureau. By the same law, YOUR REPORT IS
CONFIDENTIAL. It may be seen only by persons
sworn to uphold the confidentiality of Census Bureau
information and may be used only for statistical
purposes. Further, copies retained in respondents’
files are immune from legal process.

• expenditures for both developmental and
exploratory drilling activities including
intangible drilling costs;
• expenditures for land development and
improvement, including demolition of buildings,
land servicing, and site preparation;
• cost of construction work performed by your own
employees (force-account construction work);

Direct any QUESTIONS regarding this report form
to the U.S. Census Bureau, ATTN: Business
Investment Branch, Company Statistics
Division, Washington, DC 20233-6400 or call
1–800–528–3049.

• expenditures that are made jointly for both
business and personal use, include only that
portion allocated to business use.

PART B – DEFINITIONS
1. CAPITAL EXPENDITURES:

Exclude:
• the cost of maintenance, repairs, and supplies
charged as current operating expenses;

Capital expenditures include all expenditures during
the year for both new and used structures and
equipment chargeable to asset accounts for which
depreciation or amortization accounts are ordinarily
maintained.

• capital expenditures for structures and equipment
by foreign operations;
• reductions for retirements, write-downs, sales,
subsidies, or other dispositions of existing assets;

Include:
• capital expenditures for discontinued
operations being held for sale during the year.
ACE-1(I) (1-11-2010)

• values of assets expended as permitted under
section 179 of the U.S. Internal Revenue code;

Page 2

Exclude – Continued
• the value of structures built and other work
performed by your enterprise on contract to
others;
• expenditures for goodwill, patents, or
copyrights;
• expenditures for geological and geophysical work
by oil companies and similary off-site mining or
general exploration which are not capitalized;
• payments to others for structures and equipment
acquired under operating leases or rented;
• expenditures made by your firm or organization
(as lessor) for property which is leased to others as
part of capital (full-payout or equity) lease
arrangements;
• expenditures made by owners of property rented
or leased to your firm under operating leases.

• drilling gas wells, including construction of
offshore drilling platforms; digging and shoring
mines, including constructing buildings at mine
sites, and expenditures for constructing mine
shafts and mining exploration;
• land improvements; exploration and development
of mineral properties.
Exclude:
• land acquisition;
• normal maintenance and repairs to existing
structures or service facilities such as painting,
roofing repairs, and street and highway patching.
3. EQUIPMENT:
Include machinery, furniture and fixtures,
computer software, computers, and motor
vehicles used in the production and distribution of
goods and services or in office functions.
Expenditures for machinery and equipment which
are housed in structures and can be removed or
replaced without significantly altering the structure
are considered equipment, not expenditures for
structures.
Include:
• capitalized office equipment and machines;
computers, furniture and fixtures for offices;
cafeteria and warehouse equipment;
• capitalized computer software (include payroll for
internally developed software);

2. STRUCTURES:
Structures include the capitalized cost of buildings
and structures, and all necessary expenditures to
acquire, construct, and prepare the structure for its
intended use.
Major additions and alterations to existing structures
and capitalized repairs and improvements to
buildings should also be included.
The cost of any machinery and equipment which is
an integral or built-in feature of the structure should
be reported as part of that structure (e.g., assembly
line superstructure in an automotive assembly plant).
Expenditures for land development and
improvements, including demolition of buildings,
land servicing, and site preparation should be
included.

• transportation equipment for highway and
off-highway use such as automobiles, trucks, and
tractors;
• corporate helicopters and aircraft;

Include:
• mechanical and electrical installations such as
plumbing, electrical work, elevators, escalators,
power plants, heating and cooling systems,
sprinkler systems, environmental controls,
intercom systems, and other similar building
services;
• site preparation, including the demolition of
buildings and outside construction of fixed
structures or facilities such as sidewalks, highways
and streets, parking lots, landscaping, utility
connections, outdoor lighting, railroad tracks,
airfields, piers, wharves and docks, telephone
and telegraph lines, cellular transmission
towers, radio and television towers, water
supply lines, sewers, water and signal towers,
electric power distribution and transmission lines,
petroleum and gas pipelines, and similar facilities
which are built into or fixed to the land;
• installation of boilers, overhead hoists and cranes,
blast furnaces, brick kilns, fractionating towers,
overhead traveling cranes, shipways, and similar
types of structures;
• fixed, largely site-fabricated equipment not housed
in a building, primarily for petroleum refineries
and chemical plants, but also including storage
tanks and refrigeration systems;
• installation of construction materials placed inside
a building and used to support production
machinery; for example, concrete platforms,
overhead steel girders, and pipes to carry liquids
from storage tanks;
ACE-1(I) (1-11-2010)

• production machinery;
• computer assisted machines that possess the
ability to be programmed for a wide variety of
functions including robots, numerically controlled
machine tool equipment, and individual
computerized machines.
PART C – INSTRUCTIONS BY ITEM
ITEM 1 – DOMESTIC DEPRECIABLE ASSET DATA
Report the acquisition cost of total domestic
depreciable assets excluding land and depletable
assets. The figure should include structures,
equipment, and other depreciable assets. Report
values in thousands of dollars. Enter zeroes
where applicable.
Include:
Value of land development and improvements (such
as landscaping, paving, and parking lots) and
exploration and development of mineral properties.
Expenditures for these items should also be reported
as structures in Item 2.
Exclude:
Cost of land and depletable assets (such as mineral
or timber rights); current assets (such as inventories,
cash, and acounts receivable); assets of foreign
operations; assets leased to others under capital
lease arrangements; and patents, copyrights,
trademarks, franchises, and goodwill.
Page 3

PART C – INSTRUCTIONS BY ITEM – Continued

17–19. Industries with the highest domestic
sales, operating receipts, and revenue: (Not
applicable to form ACE-1(S))

ITEM 1 – DOMESTIC DEPRECIABLE ASSET
DATA – Continued

Enter the industry category code(s) in which your
company operated. If the company is involved in more
than three industry activities, report those industries
with the highest sales. See the "Industry Category
Codes List" (page 6) for the appropriate 4-digit industry
code(s). Central Administrative Office Activity Code
9900 should not be used in this item. (Report in
thousands of dollars)

ROWS:
10. Gross depreciable assets at beginning of
year:
Report the gross depreciable assets (excluding land)
at the beginning of the year.
11. Total capital expenditures:
Report capital expenditures for depreciable assets
(excluding land) during the year. (See Part B –
DEFINITIONS on page 2 of this booklet.)
12. Other additions and acquisitions:
Report other depreciable assets acquired through
additions, acquisitions, and mergers during the year at
fair market value, if these are not considered
capital expenditures. Please explain such additions
in the "Remarks" section on page 8 of the ACE-1(Long)
and ACE-1(M) forms, or page 7 of the ACE-1(S) form.
13. Retirements and dispositions of depreciable
assets during the year:
Report the acquisition cost of depreciable assets
(excluding land) sold, scrapped, or destroyed during
the year on row 13. Include assets considered sold
under capital lease arrangements which, prior to the
lease, were subject to depreciation. Impairment costs
of fixed assets along with losses from operations
should be included in this section.

ITEM 2 – DOMESTIC CAPITAL EXPENDITURES
DATA
COLUMNS:
1. Structures:
Report the value of capital expenditures for structures
in Column (1). The values in Column (1) should be
included in Column (4).
2. Equipment:
Report the value of capital expenditures for
equipment in Column (2). The values in Column (2)
should be included in Column (4).
3. Other:
Report the value of depreciable and amortizable
assets that you are unable to categorize as structures
or equipment in Column (3). The values in Column (3)
should be included in Column (4).

15. Accumulated depreciation and amortization
at end of year:
Report year-end accumulated depreciation and
amortization charges for depreciable assets excluding
land. Include charges against depreciable assets
acquired during the year.

Include expenditures for construction-in-progress,
leasehold improvements, and capitalized interest that
you are unable to categorize as structures and
equipment. Report land improvements as structures.
Report furniture and fixtures, capitalized computer
software, computers, and automobiles as equipment.
This column excludes the cost of land and
depletable assets.
4. Total:
Report the value of total capital expenditures for
depreciable assets (excluding land) in Column (4). The
figure in Column (4) should include structures,
equipment, and other depreciable assets. The value in
Item 2, Row 22, Column (4) should be the same as
Item 1A, Row 11. Report values in thousands of
dollars. Enter zeroes where applicable.

16. Gross domestic sales, operating receipts,
and revenue:
Report sales, operating receipts, and revenue at the
end of the year for goods produced, distributed, or
services provided. Include revenue from investments,
rents, and royalties only if it is the principal business
activity of the company. For example: finance,
insurance, and real estate companies. (Report in
thousands of dollars)

ROWS:
20. New capital expenditures:
Report capital expenditures for new buildings and
other structures, structures that have been
previously owned but not used or occupied, new
machinery and equipment, and other new
depreciable assets. Remodeling, renovation, or
modernization of existing facility should be reported
as new structures.

Include all operating receipts from taxable operations,
as well as total revenue from tax-exempt activities
(contributions, gifts, grants, etc.). Report revenues from
customers outside the company including sales of
products and services to other companies, individuals,
U.S. Government agencies, and foreign customers.
Include tranfers to foreign subsidiaries.

21. Used capital expenditures:
Report capital expenditures for buildings and other
structures which have been previously owned and
occupied, machinery and secondhand equipment,
and other used depreciable assets.

14. Gross value depreciable assets at end of
year:
Report the gross depreciable assets (excluding land)
at the end of the year. The entry in Row 14 should
equal beginning of year assets (Row 10) + capital
expenditures (Row 11) + other additions
(Row 12) – retirements (Row 13). Please explain any
discrepancies or imbalances in the "Remarks" section.

Exclude domestic intra-enterprise transfers, sales by
foreign subsidiaries, freight charges and excise taxes.
ACE-1(I) (1-11-2010)

Page 4

22. Total capital expenditures:
Report capital expenditures for depreciable assets
during the year by column category.

ITEM 3 – OTHER CAPITAL EXPENDITURES

2. Vendor-customized software:
Report the value of capital expenditures for
vendor-customized software in Column (2).
Vendor-customized software is EXTERNALLY
developed by vendors and customized for your
company’s use.

Describe depreciable assets included as "Other"
capital expenditures in Item 2, Row 22, Column (3).
"Other" capital expenditures refer to depreciable and
amortizable assets that you were unable to
categorize as structures or equipment.
Do not report land, depletable assets, patents,
copyrights, trademarks, franchises, or goodwill as
"Other" capital expenditures. Report furniture and
fixtures, capitalized computer software, computers,
and motor vehicles as equipment. Report additions to
construction-in-progress, capitalized interest, and
leasehold improvements as structures or equipment
where applicable.

3. Internally-developed software:
Report the value of capital expenditures for
internally-developed software in Column (3).
Internally-developed software is developed by your
company’s employees, for internal use. Include
capitalized loaded payroll – (salaries, wages,
benefits, and bonuses related to all software
development activities).

ITEM 4 – CAPITAL LEASES

ITEM 6 – CAPITAL EXPENDITURES BY
INDUSTRY (Not applicable to form ACE-1(S))

If your company leased new structures and/or
equipment and the lease is capitalized by your
company, report the cost or present value of the
structures and equipment acquired in the survey
year. Capital leases presume a sale and purchase of
an asset, and are defined by the criteria in the
Statement of Financial Accounting Standards
(FAS) Number 13. This amount should be
reported as capital expenditures in Item 1A,
Row 11 and Item 2, Row 20.

Complete Item 6 for each industry in which the
company had operations and made capital
expenditures in 2009. Review the list of company
activities printed to the left of the company name and
address on page 1 of the report form. These are the
industries we expected your company to operate in
during 2009. If we expected your operations to include
more industry activities than are printed on page 1, we
listed additional activities on a continuation sheet for
Item 6. If necessary, add, correct, or delete industry
codes on page 1 (and the continuation sheet if
applicable) to reflect your company’s operations in
2009. Refer to the list of INDUSTRY CATEGORY CODES
(beginning on page 7 of this booklet) to update the list.

Exclude periodic payments under capital and
operating leases. Also exclude the cost of capitalized
improvements your enterprise made to assets leased
from others (leasehold improvements) in this
item. Leasehold improvements should be reported
as capital expenditures in Item 1A, Row 11 and
Item 2, Rows 20 and 22.

All companies should complete Item 6. Using the
corrected list of company activities on page 1, report
the data requested for each industry in which the
company made capital expenditures in 2009.
Complete a separate row for each industry.

ITEM 5 – CAPITALIZED COMPUTER SOFTWARE
In the "Industry Category Code" column, enter the
industry code(s) in which your company made
capital expenditures in 2009. List industries which
account for the company’s total capital expenditures
reported in Item 2, Row 22, Column (4).

Report capital expenditures for computer software
developed or obtained for internal use during the
year. Capitalized computer software expenditures
should consist of costs of materials and services
directly related to the development or acquisition of
software; payroll and payroll-related costs for
employees directly associated with software
development; and interest costs incurred while
developing the software.

Allocate expenditures for assets which serve more
than one industry such as: central, regional, or
divisional administrative functions, payroll and
personnel, and research and development. If capital
expenditures for these assets cannot be allocated to
specific industry categories, report the amount of
these capital expenditures as industry code 9900.

Capitalized computer software is defined by the
criteria in Statement of Position 98-1, Accounting
for the Costs of Computer Software Developed
or Obtained for Internal Use. This amount should
be reported as capital expenditures in Item 1A,
Row 11 and Item 2, Column(2).

Complete the columns as follows:
In Column (0) enter total capital expenditures
(excluding land) for each industry category code
listed. Of the capital expenditures reported in
Column (0), report the amount of new structures in
Column (2); used structures in Column (3); new
equipment in Column (5); used equipment in
Column (6); other new depreciable assets in Column
(8); and other used depreciable assets in Column (9).
Include the value of assets acquired through capital
lease arrangements in Columns (0) through (9).

COLUMNS:
1. Prepackaged software:
Report the value of capital expenditures for
prepackaged computer software in Column (1).
Prepackaged software is purchased off-the-shelf
through retailers or other mass-market outlets for
internal use by the company. Include the cost of
licensing fees and service/maintenance agreements.
ACE-1(I) (1-11-2010)

Page 5

SECTION II – ACES INDUSTRY CATEGORY CODES LIST
INSTRUCTIONS

Use the following industry codes to complete Item 6 as requested on the report form. The North American
Industrial Classification System (NAICS) codes are listed for reference only.
INDUSTRY
CODE

DESCRIPTION

NAICS INDUSTRY
CODE(S)
CODE

Agriculture, Forestry,
Fishing and Hunting

DESCRIPTION

NAICS
CODE(S)

Manufacturing – Continued

1110

Crop and Animal Production

111, 112

1130

Forestry, Logging, Fishing, Hunting,
Trapping, and Agricultural Support
Activities

113, 114,
115

Mining

3160

Leather and Allied Product Manufacturing

316

3210

Wood Product Manufacturing

321

3220

Paper Manufacturing

322

3230

Printing and Related Support Activities

323

3240

Petroleum and Coal Products
Manufacturing

324

3251

Basic Chemical, Resin, Synthetic Rubber,
and Fiber Manufacturing

3251,
3252

3253

Pesticide, Fertilizer, and Other Agricultural
Chemical Manufacturing

3253

2110

Oil and Gas Extraction

2111

2121

Coal Mining

2121

2122

Metal Ore Mining

2122

2123

Nonmetallic Mineral Mining and Quarrying

2123

2130

Support Activities for Oil and Gas
Operations

213111,
213112

3254

Pharmaceutical and Medicine
Manufacturing

3254

2131

Support Activities for Solid
Mineral Operations

213113,
213114,
213115

3259

Paint, Adhesive, Soap, and Other
Chemical Manufacturing

3255,
3256,
3259

3260

Plastics and Rubber Products
Manufacturing (except inflatable boats)

326

3271

Clay and Glass Products Manufacturing

3271,
3272

3279

Cement, Concrete, Lime, Gypsum, and
Other Nonmetallic Mineral Product
Manufacturing

3273,
3274,
3279

3311

Iron and Steel Mills, Ferroalloy
Manufacturing, and Steel Product
Manufacturing from Purchased Steel

3311,
3312

3313

Nonferrous Metals Production and
Processing

3313,
3314

3315

Ferrous and Nonferrous Foundries

3315

3320

Fabricated Metal Product Manufacturing

3331

Agriculture, Construction, and Mining
Machinery Manufacturing

3331

3332

Industrial, Metalworking, and General
Purpose Machinery Manufacturing
(Including Laboratory Apparatus)

3332,
3335,
3339

3333

Commercial, Service Industry,
Temperature Control, and Air- Flow
Control Machinery Manufacturing
(Including Laboratory Freezers)

3333,
3334,

Utilities
2211

Electric Power Generation, Transmission
and Distribution

2211

2212

Natural Gas Distribution

2212

2213

Water, Sewage, and Other Systems

2213

Construction
2360

Construction of Buildings

236

2370

Heavy and Civil Engineering Construction

237

2380

Specialty Trade Contractors

238

Manufacturing
3110

Food Manufacturing

311

3121

Beverage Manufacturing

3121

3122

Tobacco Manufacturing

3122

3130

Textile Mills and Textile Product Mills

3150

Apparel Manufacturing

ACE-1(I) (1-11-2010)

313, 314
315

Page 6

332

SECTION II – ACES INDUSTRY CATEGORY CODES LIST – Continued
INDUSTRY
CODE

DESCRIPTION

NAICS INDUSTRY
CODE(S)
CODE

3336

Engine, Turbine, and Power Transmission
Equipment Manufacturing

3336

3341

Computer and Peripheral Equipment
Manufacturing

3341

3342

Communications, Audio, and Video
Equipment Manufacturing

3342,
3343

3344

Semiconductor and Other Electronic
Component Manufacturing

3344

3345

Navigational, Measuring, Electromedical, and Control
Instruments Manufacturing, Radio/Television
Broadcasting and Wireless Communications
Equipment Manufacturing, Communications Signal
Testing and Evaluation Equipment

3345

Manufacturing and Reproducing Magnetic
and Optical Media

3346

3350

Electrical Equipment, Appliance and
Component Manufacturing

3361

Motor Vehicle, Body, Trailer, and Parts
Manufacturing

3361,
3362,
3363

3364

Aerospace Product and Parts
Manufacturing

3364

3369

Other Transportation Equipment
Manufacturing (Including inflatable boats)

3365,
3366,
3369

3370

Furniture and Related Product
Manufacturing (Including Laboratory
Furniture)

335

337

3391

Medical Equipment and Supplies
Manufacturing

3391

3399

Other Miscellaneous Manufacturing

3399

Wholesale Trade
4230

Merchant Wholesalers, Durable Goods

423

4240

Merchant Wholesalers, Nondurable
Goods

424

Wholesale Electronic Markets and Agents
and Brokers

425

4250

4810

Air Transportation

481

4820

Rail Transportation

482

4830

Water Transportation

483

4840

Truck Transportation

484

4850

Transit and Ground Passenger
Transportation

485

4861

Pipeline Transportation of Crude Oil,
Refined Petroleum, and Miscellaneous
Products, except Natural Gas

4861,
4869

4862

Pipeline Transportation of Natural Gas

4862

4870

Scenic and Sightseeing Transportation

487

4880

Support Activities for Transportation

488

4920

Couriers and Messengers

492

4930

Warehousing and Storage

493

Information
5111

Newspaper, Periodical, Book, and
Directory Publishers (except Internet)

5111

5112

Software Publishers (except Internet)

5112

5120

Motion Picture and Sound Recording
Industries (except Internet)

512

5151

Radio and Television Broadcasting
(except Internet)

5151

5152

Cable and Other Subscription
Programming (except Internet)

5152

5171

Wired Telecommunications Carriers,
Cable and Other Program Distribution,
Broadband Internet Services Providers
(e.g., cable , DSL)

4410

Motor Vehicle and Parts Dealers

441

4430

Electronics and Appliance Stores

443

4450

Food and Beverage Stores

445

4480

Clothing and Clothing Accessories Stores

448

4520

General Merchandise Stores

452

4540

Nonstore Retailers

454

4599

Other Retail Trade Stores,
including Gasoline Stations

5171

5172

Wireless Telecommunications Carriers
(except Satellite)

5172

5179

Telecommunications Resellers, Satellite,
and Other Telecommunications (Including
Internet Service Providers providing
services via client supplied
telecommunication connection)

5173,
5174,
5179

5182

Data Processing, Hosting, and Related
Services

5182

5190

Other Information Services (Including
Internet Publishing and Broadcasting,
Web Search Portals)

519

Retail Trade

ACE-1(I) (1-11-2010)

NAICS
CODE(S)

Transportation and Warehousing

Manufacturing – Continued

3346

DESCRIPTION

Finance and Insurance

442, 444,
446, 447,
451, 453

5210

Monetary Authorities-Central Bank

5221

Depository Credit Intermediation

Page 7

521
5221

SECTION II – ACES INDUSTRY CATEGORY CODES LIST – Continued
INDUSTRY
CODE

DESCRIPTION

NAICS INDUSTRY
CODE(S)
CODE

DESCRIPTION

NAICS
CODE(S)

Administrative and Support and Waste
Management

Finance and Insurance – Continued
5222

Nondepository Credit Intermediation

5222

5223

Activities Related to Credit Intermediation

5223

5230

Securities, Commodity Contracts, and
Other Financial Investments and Related
Activities

523

5241

Insurance Carriers

5241

5242

Agencies, Brokerages, and Other
Insurance Related Activities

5242

5251

Funds, Trusts, and Other Financial
Vehicles

525

5614

Business Support Services

5614

5615

Travel Arrangement and Reservation
Services

5615

5616

Investigation, Security, and Services to
Buildings and Dwellings

5616,
5617

5619

Office Administrative, Facilities,
Employment, and Other Support Services

5611,
5612,
5613,
5619

5621

Waste Collection, Treatment, and
Disposal

5621,
5622

5629

Remediation and Other Waste
Management Services

5629

Real Estate and Rental and Leasing
5310

Real Estate (including REITS)

531

5321

Automotive Equipment Rental and
Leasing

5321

5322

Consumer Goods and General Rental
Centers

5322,
5323

5324

Commercial and Industrial Machinery and
Equipment Rental and Leasing

5324

5330

Lessors of Nonfinancial Intangible Assets

533

Educational Services

Professional, Scientific, and
Technical Services

6110

Educational Services

611

Health Care and Social Assistance
6211

Offices of Physicians

6211

6212

Offices of Dentists and Other Health
Practitioners

6212,
6213

5411

Legal Services

5411

6215

Medical and Diagnostic Laboratories

6215

5412

Accounting, Tax Preparation,
Bookkeeping, and Payroll Services

5412

6216

Home Health Care Services

6216

5413

Architectural, Engineering, and Related
Services

5413

6219

Outpatient Care Centers and Other
Ambulatory Health Care Services

6214,
6219

5414

Specialized Design Services

5414

5415

Computer Systems Design and Related
Services

6221

General Medical and Surgical Hospitals

6221

5415
6222

5416

Management, Scientific, and Technical
Consulting Services

5416

Psychiatric, Substance Abuse, and
Specialty Hospitals

6222,
6223

6230

Nursing and Residential Care Facilities

623

5417

Scientific Research and Development
Services

5417
6240

5418

Advertising and Related Services

5418

Social Assistance (except Child Day Care
Services)

5419

Other Professional, Scientific, and
Technical Services

5419

6244

Child Day Care Services

Management of Companies and
Enterprises

ACE-1(I) (1-11-2010)

6244

Arts, Entertainment, and Recreation

Management of Companies and
Enterprises
5510

624
(except
6244)

551

7110

Performing Arts, Spectator Sports, and
Related Industries

711

7120

Museums, Historical Sites, and Similar
Institutions

712

Page 8

SECTION II – ACES INDUSTRY CATEGORY CODES LIST – Continued
INDUSTRY
CODE

DESCRIPTION

NAICS
CODE(S)

INDUSTRY
CODE

Arts, Entertainment, and Recreation –
Continued
7130

Amusement, Gambling, and Recreation
Industries

713

Accommodation and Food Services
7210

Traveler Accommodation Services

721

7220

Food Services and Drinking Places

722

Other Services (except Public
Administration)
8111

Automotive Repair and Maintenance

8111

8119

Other Repair and Maintenance

8112,
8113,
8114

8120

Personal Care, Death Care, Laundry, and
Other Personal Services

812

8131

Religious, Grantmaking, Social Advocacy,
Civic, and Social Organizations

8131,
8132,
8133,
8134

8139

Business, Professional, Labor, Political,
and Similar Organizations

8139

Central Administrative Office
Activity
9900

Central Administrative Office Activity
Unallocated to Other Industry Categories

ACE-1(I) (1-11-2010)

N/A

Page 9

DESCRIPTION

NAICS
CODE(S)