Annual Capital Expenditures Survey

U.S. DEPARTMENT OF COMMERCE

ACE-2(I)

Economics and Statistics Administration

(1-4-2010)

U.S. CENSUS BUREAU

ANNUAL CAPITAL EXPENDITURES SURVEY
FROM THE DIRECTOR
U.S. CENSUS BUREAU
The U.S. Census Bureau is conducting the Annual Capital Expenditures Survey (ACES) and needs
your assistance in completing the enclosed survey form.
The ACES is a critical source of information about U.S. economic performance. Business investment in
structures and equipment is a key component of the official estimate of the Gross Domestic Product. The
ACES data also help U.S. businesses identify market opportunities, develop new products, and conduct
strategic planning.
Your participation in the survey is mandatory under Title 13, United States Code. Title 13 also requires
the Census Bureau to keep your response confidential and use the information you provide for statistical
purposes only. Moreover, your responses are immune from disclosure as part of any legal process.
In order to provide current and useful statistics for small, cyclical, and changing businesses, we need
your information, whether or not you made capital expenditures in calendar year 2009.
We recognize that completing this survey imposes a burden on respondents. However, your response is very
important to us and will help to ensure the completeness and accuracy of our survey results. To reduce
overall reporting burdens, we have limited the survey to the smallest number of representative firms
required for data accuracy. We also encourage respondents to use estimates if book figures are not available.
Please review the instructions, complete the form, and return it within 30 days. The
instructions describe how to report for each item. Returning your form promptly helps us keep follow-up costs
down. If you have any questions or comments, please call us toll-free at 1-800-528-3049.
Thank you for your cooperation and attention to this important initiative.
Sincerely,

Robert M. Groves
Enclosure

2009 INSTRUCTIONS AND DEFINITIONS
BURDEN HOUR ESTIMATE
Public reporting burden for this collection of information is estimated to range from less than 1 hour to about 2 hours, averaging
1 hour 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.
SURVEY SCOPE – This survey collects capital expenditures data for nonfarm businesses, organizations, and associations
operating within the United States. This survey also includes self-employed individuals. Report capital expenditures for all of your
operations that are located in the 50 States and the District of Columbia. Information for agricultural production operations should
be excluded.
SURVEY PERIOD – Report data for the calendar year 2009. If your fiscal year ends between October 31 and February 28, fiscal
year figures are acceptable. If calendar year book figures are not available except at considerable cost, reasonable estimates are
acceptable. If the data reported are for a period other than the calendar year, indicate the exact period covered on page 2 of the
survey form.
ESTIMATES ARE ACCEPTABLE – The data requested on this report may not correspond to your accounting records. If you
cannot answer a question from your records, please estimate the answer. Report in thousands of dollars. If your business did not
make any capital expenditures for the 2009 reporting period, enter "0" on the appropriate line(s).
ELECTRONIC REPORTING – To complete this survey online go to the following address:
. 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.
FILING THE REPORT – Return your completed report 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.

USCENSUSBUREAU

Filing Extensions – If you cannot complete the survey by the date shown on the front of the form, request an
extension of time by writing to the U.S. Census Bureau, 1201 East 10th Street, Jeffersonville, IN
47132-0001 or by calling 1–800–528–3049. Please reference your Census ID Number located on the top line
of the mailing address.
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.
Direct any QUESTIONS regarding this report form to the U.S. Census Bureau, ATTN: Company Statistics
Division, Business Investment Branch, Washington, DC 20233-6400, or call 1–800–528–3049.
HOW TO REPORT
Report capital expenditures in dollar values rounded to thousands.
Example: If figure is
$600.00, report

Thou.

Dol.

Example: If figure is
$2,600.00, report

1

Thou.

Dol.

3

Enter zero if expenditures are less than one thousand dollars after rounding.
Item 1
CAPITAL EXPENDITURES – Report expenditures made during the year to purchase structures and equipment
for use in your business. Records are ordinarily maintained for these expenditures since they are required to be
depreciated for tax purposes. Include the estimated cost of assets acquired as the lessee under capital lease
arrangements entered into during the year. See Item 2 instructions below for additional information on capital leases.
Assets which your company expensed as permitted under Section 179 of the U.S. Internal Revenue Code should be
reported as capital expenditures for purposes of this survey. The requested information may be available from your
tax return, accountant, or tax advisor.
Exclude land and items charged as current operating expenses such as cost of maintenance (including maintenance
contracts), normal and ordinary repairs, supplies, and rental payments.
If expenditures are made for both business and personal use, report only those for business use.
NEW STRUCTURES – Report capital expenditures for new buildings, offices, and other structures, as well as
structures that have been previously owned but not used or occupied.
Include:
• Cost of buildings and all necessary expenditures to acquire, construct, and prepare the
structure for its intended use.
• Cost of major additions, alterations, and capitalized repairs to existing structures whether performed by a
contractor or completed in-house.
• Cost of any machinery and equipment which is an integral or built-in feature of the structure.
NEW EQUIPMENT – Report capital expenditures for new machinery and equipment.
Include:
• Capital expenditures for new equipment such as machinery, furniture and fixtures, cash registers, fax
machines, copy machines, computers, computer software, and vehicles used in the production and
distribution of goods and services and in office functions.
• Expenditures for machinery and equipment which are housed in structures and can be
removed or replaced without significantly altering the structure.
USED STRUCTURES AND USED EQUIPMENT – Report capital expenditures for offices, buildings, and other
structures previously owned and occupied by others. Also include second hand equipment and machinery previously
owned by others.
If you have any questions about what to report or how to classify specific fixed assets, please call 1–800–528–3049.
Item 2
CAPITAL LEASES – Report the estimated cost of new structures and equipment acquired as the lessee under
capital lease arrangements entered into during the year. Only the person or business to whom a lease is granted
(lessee) from others should report here. This value should also be included as a capital expenditure in Item 1 since
the purchase of a structure and/or equipment has essentially taken place.
Exclude the value of structures and equipment which you rent (operating leases); and periodic payments made for
leased structures and equipment.
If you did not have capital expenditures during 2009, enter zeroes in the appropriate lines of
ITEM 1 and complete the back of the form. Please sign and return your form in the enclosed
envelope or FAX to 1–800–438–8040.

ACE-2(I) (1-4-2010)

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