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(10-7-2016)
U.S. DEPARTMENT OF COMMERCE
ACE-1(L)
Economics and Statistics Administration
2016 ANNUAL CAPITAL EXPENDITURES SURVEY
U.S. CENSUS BUREAU
WORKSHEET
Please view the online report for specific instructions that may apply to your EIN or firm.
Return to https://respond.census.gov/aces when you are ready to report online.
YOUR RESPONSE IS REQUIRED BY LAW. Title 13, United States Code, Sections 131 and 182 authorizes this collection. Title 13 U.S.C., Section 224
and 225 require businesses and other organizations that receive this questionnaire to answer the questions and return the report to the U.S. Census
Bureau. By Section 9 of the same law, YOUR CENSUS 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. We estimate that this survey will take between 2-16 hours to complete, with an average of 2.57 hours.
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DO NOT use this worksheet to respond to the survey, it is intended to assist you with
gathering and preparing your data prior to reporting online.
DEFINITIONS AND GENERAL INSTRUCTIONS
PLEASE REFER TO THE INSTRUCTIONS, DEFINITIONS, AND CODES LIST MANUAL BEFORE COMPLETING THE SURVEY.
• SURVEY SCOPE – This survey collects capital expenditure data for nonfarm companies, organizations, and associations operating within the
United States. This includes churches and other non-profit organizations, government owned but privately operated
organizations, tribal business operations, and agricultural services. Agricultural production should be excluded.
• If your company ceased operations during the survey year, complete the form for the period of time the company was in
operation.
• Reasonable estimates are acceptable.
• Report dollar values rounded to thousands.
Example: If figure is
$1,179,125,628.00
report
Bil.
1
Mil.
Thou.
1 7 9
1 2 6
• If you have any questions regarding this survey or need help completing it, call 1–800–528–3049. You may also refer to
https://respond.census.gov/aces for more information.
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• SURVEY PERIOD – Report data for calendar year 2016. Refer to page 1 of the instruction manual if your records are on a fiscal year
basis.
DEFINITIONS AND GENERAL INSTRUCTIONS
ITEM 1A – DOMESTIC DEPRECIABLE ASSET DATA
DEPRECIABLE ASSETS – New and used buildings, structures, machinery, and equipment for which depreciation or amortization accounts
are ordinarily maintained. The value of land development and improvements, as well as exploration and
development of mineral properties, are included.
Cost of land and depletable assets such as mineral and timber rights;
Assets of foreign operations;
Assets leased to others under capital lease arrangements;
Patents, copyrights, trademarks, franchises, and goodwill.
CAPITAL EXPENDITURES – All capitalized costs during 2016 for both new and used structures and equipment chargeable to asset
accounts, and for which depreciation or amortization accounts are ordinarily maintained.
Include • Expenditures for major additions, alterations, and capitalized repairs to existing structures, whether performed by a
contractor or completed in-house;
• Gross additions during the year to construction-in-progress accounts for projects lasting more than one
year, even if the asset was not in use and not yet depreciated;
• Capitalized computer software (include payroll for internally developed software);
• Capitalized cost of assets produced or purchased then leased as the lessor under operating leases;
• Capital costs for feasibility studies, architectural, legal, installation, and engineering fees;
• Cost of assets acquired under capital leases entered into during the survey year;
• Expenditures for capitalized improvements made to assets leased from others (leasehold improvements);
• Expenditures for developmental and exploratory drilling activities, including intangible drilling costs;
• Capitalized interest charges on loans with which capital projects are financed, if consistent with the
Statement of Financial Accounting Standards Board (FASB) Number 34;
• Value of assets expensed as permitted under Section 179 of the U.S. Internal Revenue Code;
• Expenditures for land development and improvement, including demolition of buildings, land servicing,
and site preparation.
Exclude •
•
•
•
•
•
Expenditures for structures or equipment by subsidiaries and branches located outside the United States;
Value of structures built or work performed by your enterprise on contract to others;
Items chargeable as current operating expenses such as cost of maintenance, normal repairs, and supplies;
Expenditures for goodwill, patents, or copyrights;
Payments to others for structures and equipment acquired under operating leases or rented;
Expenditures for property which is leased to others as part of a capital (full-payout or equity) lease arrangement.
OTHER ADDITIONS AND ACQUISITIONS – Additions to your depreciable asset accounts, including depreciable assets acquired through
mergers and acquisitions, if not considered capital expenditures.
ITEM 1B – GROSS SALES, OPERATING RECEIPTS, AND REVENUES
Include • Gross sales, operating receipts, and revenues from taxable operations as well as total revenues from
tax-exempt activities. See page 4 of the instruction manual for additional details regarding this item.
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Exclude •
•
•
•
ITEM 1A DOMESTIC DEPRECIABLE ASSET DATA
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.
Include
• Operations of subsidiary companies, where there is more than 50 percent ownership, as well as companies which the
enterprise has the power to direct or cause the direction of management and policies.
(1)
Bil.
Description
(Refer to Page 4 of Instructions)
Row
Bil.
10
Gross depreciable assets (structures and equipment) at beginning of year
+
11
Total capital expenditures (If "None", enter "0")
+
12
Other additions and acquisitions (Please specify in the "Remarks" on page 8)
+
13
Acquisition cost of retirements and dispositions (including impairment costs and discontinued operations)
of depreciable assets during the year
-
14
Gross depreciable assets (structures and equipment) at year end (Row 10+11+12–13=14)
=
15
Accumulated depreciation and amortization at year end
ITEM 1B
1
➤
Mil.
Thou.
1 7 9
1 2 6
Mil.
Thou.
GROSS SALES, OPERATING RECEIPTS, REVENUE AND CHARITABLE CONTRIBUTIONS RECEIVED
(1)
Row
Industry
category
code
Description
16
Gross domestic sales, operating receipts, and revenue for the reporting company and all consolidated
subsidiaries (Refer to page 4 of Instructions)
17
Report the three industries with the largest sales, operating receipts, and revenue in which this company operates.
Use the list of industry category codes on page 6 of the instructions to complete the industry code column.
Industry with the LARGEST sales
18
Industry with the SECOND LARGEST sales
19
Industry with the THIRD LARGEST sales
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(2)
Bil.
Mil.
Thou.
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• Include depreciable assets of discontinued operations that are classified as being held for sale on line 13.
If you cannot report consolidated data for the entire enterprise, call 1–800–528–3049 to
arrange for special handling. If your company was purchased by another company during
Example: if figure is
2016, complete the form for the part of the year prior to the sale, and enter the name and
$1,179,125,628.00
address of the new owner in the "Ownership Information" section on page 8.
report
DEFINITIONS AND GENERAL INSTRUCTIONS
ITEM 2 – DOMESTIC CAPITAL EXPENDITURES DATA
Complete Item 2 for the capital expenditures reported in Item 1A, Row 11.
STRUCTURES – Report the capitalized cost of buildings and structures, and all necessary expenditures to acquire, construct, and prepare
the structure for its intended use.
Exclude • Cost of land and depletable assets;
• Normal maintenance and repairs to existing structures or service facilities.
EQUIPMENT –
Report the capitalized cost of machinery and equipment used in the production and distribution of goods and services,
and in office functions.
Include •
•
•
•
•
Furniture and fixtures;
Transportation equipment such as automobiles, trucks, tractors, aircraft, and ships;
Office equipment and machines, including computers;
Production machinery;
Capitalized computer software (include payroll for internally developed software).
Exclude • Expenditures for items that are expensed, such as office supplies;
• Expenditures for machinery or equipment which are housed in structures and cannot be removed or replaced
without significantly altering the structure. Examples include electrical work, elevators, heating and cooling systems,
and overhead hoists and cranes. See Item 2, STRUCTURES on page 3 of the instruction manual for additional types of
equipment to be included as structures.
OTHER –
Report capital expenditures for assets acquired in 2016 that cannot be classified under structures or equipment. (Do not
report furniture and fixtures, capitalized computer software, and motor vehicles as OTHER; these are
considered equipment for this survey.)
Exclude • Cost of land and depletable assets;
Note: Allocate construction-in-progress, leasehold improvements, and capitalized interest as structures
and equipment where applicable. If you cannot allocate these expenditures as structures or equipment,
report them as OTHER and provide a description in Item 3.
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Include • Major additions, alterations, and capitalized repairs to existing structures, whether performed by a contractor or
completed in-house;
• Gross additions during the year to construction-in-progress accounts for projects lasting more than one year;
• Machinery and equipment which are an integral or built-in feature of the structure;
• Expenditures for land development and improvements such as demolition of buildings, site preparation, and land
servicing;
• Facilities which are built into or fixed to the land such as sidewalks, streets, parking lots, airfields, piers, telephone and
power lines, sewers, and petroleum and gas pipelines;
• Exploration and development of mineral properties such as drilling gas wells, construction of offshore drilling
platforms; digging and shoring mines, mine shafts, and mining exploration.
ITEM 2
CAPITAL EXPENDITURES
Report the following domestic capital expenditures data for the entire company.
(Refer to page 4 of Instructions)
Row
CAPITAL EXPENDITURES
(Refer to Page 2 of Instructions)
Bil.
➤
Mil.
Thou.
1
1 7 9
1 2 6
Structures
Equipment
Other
(Describe in Item 3)
Total
(Add columns 1+2+3)
(1)
(2)
(3)
(4)
Mil.
Thou.
Bil.
Mil.
Thou.
Bil.
Mil.
Thou.
Bil.
Mil.
Thou.
Capital expenditures for NEW structures and equipment
(Include major additions, alterations, and capitalized repairs
to existing structures)
21
Capital expenditures for USED structures
and equipment
22
TOTAL capital expenditures
(Add Rows 20 + 21)
Total should equal
Item 1A, Row 11
ITEM 3
List the items included in "Other." Report in thousands of dollars. Furniture and fixtures, computers, capitalized computer software,
and motor vehicles should be reported as equipment. Leasehold improvements should be considered new structures or new equipment based
on what is being improved.
(1)
Row
(2)
Description of Capital Expenditures
Bil.
Mil.
Bil.
Mil.
Thou.
30
31
ITEM 4
Row
CAPITAL LEASES
For new capital expenditures reported in Item 2, Row 20, Column (4), report the estimated cost of assets
acquired under CAPITAL LEASE arrangements entered into during the year. Exclude payments for operating
leases and capitalized costs of leasehold improvements. (Refer to page 5 of the Instructions)
41
ITEM 5
CAPITALIZED COMPUTER SOFTWARE
(Refer to page 5 of Instructions)
Vendor-customized
(1)
Row
Bil.
Mil.
Internally-developed
(Including payroll)
(2)
Thou.
Bil.
Mil.
Total
(Add columns 1+2+3)
(3)
Thou.
Bil.
Mil.
Thou.
➤
TOTAL
Prepackaged
50
(1)
(4)
Thou.
Bil.
Mil.
Thou.
Report capital expenditures for computer software
developed or obtained for internal use during the year.
Include amounts in Item 1A and Item 2.
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20
Example: if figure is
$1,179,125,628.00 report
Bil.
ITEM 6
CAPITAL EXPENDITURES BY INDUSTRY
Complete Item 6 for each industry in which the company had operations and made capital expenditures in 2016. (Refer to page 5 of the Instructions.)
Please refer to the complete list of possible industry codes and descriptions beginning on page 6 of the Instructions, Definitions, and Codes List
manual.
STRUCTURES + EQUIPMENT + OTHER = TOTAL
Industry
Category
Code
New
(2)
Bil
Mil
Equipment
Used
(3)
Thou
Bil
Mil
New
(5)
Thou
Bil
Mil
Used
(6)
Thou
Bil
TOTAL
CAPITAL
EXPENDITURES
Other
Mil
New
(8)
Thou
Bil
Mil
Used
(9)
Thou
Bil
Mil
(0)
Thou
Bil
Mil
Thou
*69
COLUMN
TOTALS
Should equal
Item 2, Row 20,
Column 1
Should equal
Item 2, Row 21,
Column 1
Should equal
Item 2, Row 20,
Column 2
Should equal
Item 2, Row 21,
Column 2
Should equal
Item 2, Row 20,
Column 3
Should equal
Item 2, Row 21,
Column 3
Should equal
Item 2, Row 22,
Column 4
* NOTE: If you need additional space to report more industries, please use the enclosed continuation sheet. Row 69, "Column Totals", should equal the
sum of the columns above plus the sum of the columns on the continuation sheet(s).
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Structures
(Include major additions, alterations
and capitalized repairs to existing
structures as new structures)
REPORTING PERIOD COVERED
FROM
a. Do the reported data cover the calendar year 2016?
Month
95
1
YES
➤
NO – Specify period covered
2
Day
TO
Year
Month
Day
Year
Month
Day
Year
Month
Day
Year
4
3
OWNERSHIP INFORMATION
a. Was this company in operation on December 31, 2016?
1
YES
2
NO – Give date operations ceased
➤
3
b. Did the ownership of this company change during the year ending December 31, 2016?
97
1
c. Name of new operator/company
Contact name at new company
Number and street address
REMARKS
3
➤
2
➤
YES – Specify date of change
AND fill in c. below
NO
City
State
ZIP Code
Contact area code & phone number
Please explain any large or unusual changes to your company’s reported domestic capital expenditures.
CERTIFICATION – This report is substantially accurate and has been prepared in accordance with instructions.
Name of person to contact regarding this report
Area code
Number
Ext.
Telephone
number
Signature of authorized official
Area code
Number
Fax
E-mail address
Month
Day
Year
Date
For more information, refer to: https://respond.census.gov/aces or call 1-800-528-3049
THANK YOU FOR YOUR COOPERATION AND ASSISTANCE IN THIS SURVEY.
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96
U.S. DEPARTMENT OF COMMERCE
ACE-1(I)
Economics and Statistics Administration
(10-6-2016)
U.S. CENSUS BUREAU
2016 ANNUAL CAPITAL EXPENDITURES SURVEY
INSTRUCTIONS, DEFINITIONS, AND CODES LIST
INTRODUCTION
This manual provides instructions, definitions, and
codes to assist you in completing the Annual Capital
Expenditures Survey (ACES). 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
We estimate this survey will take an average of 2.57
hours to complete, including the 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: EWD Survey Comments 0607-0782, U.S.
Census Bureau, 4600 Silver Hill Road, Room
EWD-8K154, Washington, DC 20233. You may e-mail
comments to [email protected]. Be sure to
use EWD Survey Comments 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
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.
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
2016. 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. In
the REPORTING PERIOD item, indicate 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 2017. Otherwise, report for the fiscal
year ending in 2016.
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 2016
reporting period, enter a '0' where applicable.
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.
• 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;
(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.
Electronic Reporting – Complete this survey
online by going to the following address:
https://respond.census.gov/aces
• 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.
Should you have any questions regarding
electronic reporting, please call 1-800-528-3049
from 8:00 a.m. to 4:45 p.m. Eastern time, Monday
through Friday, excluding holidays.
• capitalized interest charges on loans financing
capital projects if consistent with the Statement
of Financial Accounting Standards (FAS)
Number 34;
• values of assets expended as permitted under
section 179 of the U.S. Internal Revenue code;
Use your User ID and Password to login. Your
User ID and Password are located on the
letter we mailed to your company.
• 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;
Filing Extensions - If you cannot complete the
survey by the due date shown on your letter, you
may request an extension of time by visiting
https://respond.census.gov/aces and selecting
"Self-Service Log in".
Legal Authority and Confidentiality of Data - Your
response is required by law. Title 13 United States
Code, Sections 131 and 182 authorizes this collection.
Sections 224 and 225 require businesses and other
organizations that receive this questionnaire to answer
the questions and return the report to the U.S. Census
Bureau. By Section 9 of the same law, YOUR CENSUS
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 survey to
1-800-528-3049 between 8:00 a.m. to 4:45 p.m.
Eastern time, Monday through Friday, excluding
holidays.
• 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);
• expenditures that are made jointly for both
business and personal use, include only that
portion allocated to business use.
PART B – DEFINITIONS
Exclude:
• the cost of maintenance, repairs, and supplies
charged as current operating expenses;
• capital expenditures for structures and equipment
by foreign operations;
1. CAPITAL EXPENDITURES:
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.
• 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.
• capitalized cost of assets produced or purchased,
then leased as the lessor under operating leases;
• 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;
• 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;
ACE-1(I) (10-6-2016)
• 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;
Page 2
• 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 similar 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.
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.
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;
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);
• transportation equipment for highway and
off-highway use such as automobiles, trucks, and
tractors;
• corporate helicopters and aircraft;
• 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 a '0'
where applicable.
• 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;
• 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.
ACE-1(I) (10-6-2016)
Page 3
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 accounts receivable); assets of foreign
operations; assets leased to others under capital
lease arrangements; and patents, copyrights,
trademarks, franchises, and goodwill.
17–19. Industries with the highest domestic
sales, operating receipts, and revenue:
PART C – INSTRUCTIONS BY ITEM – Continued
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 values
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 these instructions.)
ITEM 2 – DOMESTIC CAPITAL EXPENDITURES
DATA
COLUMNS:
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.
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).
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.
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).
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.
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.
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 a '0' where applicable.
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.
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
values 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.
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.
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 transfers to foreign subsidiaries.
22. Total capital expenditures:
Exclude domestic intra-enterprise transfers, sales by
foreign subsidiaries, freight charges and excise taxes.
Report capital expenditures for depreciable assets
during the year by column category.
ACE-1(I) (10-6-2016)
Page 4
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
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 2016. Complete a separate row
for each industry.
Review the list of company activities in the Industry
Category Code screen while completing the worksheet.
These are the industries we expected your company to
operate in during 2016. If necessary, you may add
industry codes using the drop down list of Industry
Category Codes.
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.
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.
ITEM 5 – CAPITALIZED COMPUTER SOFTWARE
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.
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).
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).
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) (10-6-2016)
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
CODE(S)
INDUSTRY
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) (10-6-2016)
313, 314
315
Page 6
332
SECTION II – ACES INDUSTRY CATEGORY CODES LIST – Continued
INDUSTRY
CODE
DESCRIPTION
NAICS
CODE(S)
INDUSTRY
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)
3391
3399
335
337
Medical Equipment and Supplies
Manufacturing
3391
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)
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)
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
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
ACE-1(I) (10-6-2016)
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
CODE(S)
INDUSTRY
CODE
Finance and Insurance – Continued
DESCRIPTION
NAICS
CODE(S)
Administrative and Support and
Waste Management
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 (including Mortgage REITS)
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 Equity 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
Scientific Research and Development
Services
6230
Nursing and Residential Care Facilities
623
5417
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) (10-6-2016)
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 INDUSTRY
CODE(S)
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) (10-6-2016)
N/A
Page 9
DESCRIPTION
NAICS
CODE(S)
| File Type | application/pdf |
| File Modified | 2016-10-07 |
| File Created | 2016-02-03 |