Annual Capital Expenditures Survey

U.S. DEPARTMENT OF COMMERCE
U.S. CENSUS BUREAU

ACE-1(I)
(02-26-2020)

2019 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 below provides
general instructions, definitions, and item specific
instructions for reporting in this survey. Section II on
page 7 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 2.79
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 relevant 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 survey
will be completed 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
2019. 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 2020. Otherwise, report for the fiscal
year ending in 2019.
Estimates Are Acceptable – The data requested on
this survey 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 2019 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
survey for the period of time the enterprise was in
operation prior to the acquisition.

(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:
portal.census.gov
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.
Add your authentication code located in the letter we
mailed to your company. Report by clicking on
"REPORT NOW."
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
portal.census.govand selecting "Options".
Legal Authority and Confidentiality of Data YOUR RESPONSE IS REQUIRED BY LAW. Title 13
United States Code (U.S.C.), Sections 131 and 182
authorizes this collection. Sections 224 and 225 require
your response. The U.S. Census Bureau is required by
Section 9 of the same law to keep your information
CONFIDENTIAL and can use your responses only to
produce statistics. The Census Bureau is not permitted
to publicly release your responses in a way that could
identify your business, organization, or institution. Per
the Federal Cybersecurity Enhancement Act of 2015,
your data are protected from cybersecurity risks through
screening of the systems that transmit your data.
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.
PART B – DEFINITIONS
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.
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)

Page 2

• 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;
• 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.
• 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;
• 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;
• 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.
EXCLUDE:
• land acquisition
• the cost of maintenance, repairs, and supplies
charged as current operating expenses;
• capital expenditures for structures and equipment
by foreign operations;
• reductions for retirements, write-downs, sales,
subsidies, or other dispositions of existing assets;
• 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.

3. EQUIPMENT:
Include machinery, furniture and fixtures,
computer software, IT equipment, computers,
website development, and motor vehicles used
in the production and distribution of goods and
services or in office functions.

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.

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.

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).
Include expenditures for land development and
improvements, including demolition of buildings,
land servicing, and site preparation should be
included.

INCLUDE:

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, fiber optics and cable 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;

• transportation equipment for highway and
off-highway use such as automobiles, buses,
delivery vans, ships/boats, trailers, trucks, tractors,
and railroad, street, and rapid transit cars;
• corporate helicopters and aircraft;
•
•
•
•
•

production machinery, including tooling;
medical equipment and supplies;
artwork, books, and musical instruments;
signage, including exterior and interior;
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

• installation of boilers, overhead hoists and cranes,
blast furnaces, brick kilns, fractionating towers,
overhead traveling cranes, shipways, and similar
types of structures;

ITEM 1A – DOMESTIC DEPRECIABLE ASSET DATA

• 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;
• 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)

• capitalized office equipment and machines;
computers, furniture and fixtures for offices;
cafeteria and warehouse equipment;
• capitalized computer software (include payroll for
internally developed software);

Page 3

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.
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.

Exclude domestic intra-enterprise transfers, sales by
foreign subsidiaries, freight charges and excise taxes.

PART C – INSTRUCTIONS BY ITEM – Continued
ITEM 1A – DOMESTIC DEPRECIABLE ASSET
DATA – Continued

ITEM 2 – DOMESTIC CAPITAL EXPENDITURES
DATA

ROWS:
1. Gross depreciable assets at beginning of year:
Report the gross depreciable assets (excluding land) at
the beginning of the year.
2. Total capital expenditures:
Report capital expenditures for depreciable assets
(excluding land) during the year. (See Part B –
DEFINITIONS on page 2 of this booklet.)

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 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.
4. 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 4 of ITEM 1A. 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.
5. 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 5 should equal
beginning of year assets (Row 1) + capital expenditures
(Row 2) + other additions (Row 3) – retirements (Row 4).
Please explain any discrepancies or imbalances in the
"Remarks" section.
6. 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.

3. Other:
Report the value of depreciable and amortizable
assets that you are unable to categorize as structures
or equipment in Column (3). The valuables 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.
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 3, Column (4) should be the same as Item
1A, Row 2. Report values in thousands of dollars.
Enter a "0" where applicable.
ROWS:

ITEM 1B – GROSS SALES, OPERATING RECEIPTS,
REVENUE AND CHARITABLE CONTRIBUTIONS
RECEIVED
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)
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.

ACE-1(I)

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).

Page 4

1. 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.
2. 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.
3. Total capital expenditures:
Report capital expenditures for depreciable assets
during the year by column category.

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 2 and
Item 2, Rows 1 and 3.

ITEM 3 – OTHER CAPITAL EXPENDITURES
"OTHER" capital expenditures refers to depreciable
and amortizable assets that you were unable to
categorize as structures or equipment.
DO NOT report land, depletable assets, intangible
assets, copyrights, patents, trademarks, franchises, or
goodwill as "Other" capital expenditures. These are
not considered a capital expenditure.

ITEM 5A – CAPITALIZED COMPUTER SOFTWARE

DO NOT report building improvements, cable lines,
fiber optics, land improvements, or landscaping as
"Other" capital expenditures. Instead, report these as a
STRUCTURE expenditure in Item 2.
DO NOT report remodeling as "Other" capital
expenditures. Instead, report this as a "NEW
STRUCTURE" expenditure in Item 2.
DO NOT report artwork, automobiles, books,
computers, furniture, fixtures, IT, office equipment,
software, or vehicles as "Other" capital expenditures.
Instead, report these as an EQUIPMENT expenditure in
Item 2.
DO NOT report assets under construction,
construction-in-progress, capitalized interest, or
leasehold improvements as "Other" capital
expenditures. Instead, report these as a STRUCTURE
or EQUIPMENT expenditure in Item 2, where
applicable.

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 2 and Item 2, Column(2).
COLUMNS:

ITEM 3A – OTHER NEW CAPITAL EXPENDITURES
Describe depreciable assets included as "Other" NEW
capital expenditures in Column 3, Row 1 of Item 2. If
you are including more than one item, list the capital
expenditures for each item separately in Rows 1-3.
The sum of Rows 1 - 3 should equal the value in
Column 3, Row 1 of Item 2.
ITEM 3B – OTHER USED CAPITAL
EXPENDITURES
Describe depreciable assets included as "Other" USED
capital expenditures in Column 3, Row 2 of Item 2. If
you are including more than one item, list the capital
expenditures for each item separately in Rows 1-3.
The sum of Rows 1 - 3 should equal the value in
Column 3, Row 2 of Item 2.
ITEM 4 – CAPITAL LEASES
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 2 and Item 2, Row 1.

ACE-1(I)

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. IMPORTANT: EXCLUDE
CAPITAL EXPENDITURES FOR COMPUTER
HARDWARE.

Page 5

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.
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.
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 6 – CAPITAL EXPENDITURES BY
INDUSTRY (Not applicable If you had capital
expenditures in only one industry)
Complete Item 6 for each industry in which the
company had operations and made capital
expenditures in 2019. Complete a separate row for
each industry.

ITEM 5B – CAPITAL EXPENDITURES FOR
ROBOTIC EQUIPMENT
Report capital expenditures for new and used robotic
equipment in 2019. Include other one-time cost,
including software and installation. IMPORTANT:
EXCLUDE CAPITAL EXPENDITURES FOR
SOFTWARE PURCHASED SEPARATELY TO
ENHANCE OR UPGRADE YOUR EXISTING
ROBOTIC EQUIPMENT. Report the associated
value in Item 5A.

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 2019. If necessary, you may add
industry codes using the drop down list of Industry
Category Codes.

Robot equipment (or robots) are automatically
controlled and reprogrammable machines capable of
performing a series of complex tasks autonomously
or semi-autonomously. Robots react to some events
and conditions without the need of external direction
or control and can make decisions or navigate
situations they encounter without assistance.

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.

Some of the tasks performed by robots:
INCLUDE
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

Assembly
Cleaning
Construction and Demolition
Delivery
Dispensing
Inspection
Machine Tending
Material Handling
Mining
Packaging
Painting
Palletizing
Pick and place
Rescue
Security
Surgical assistance
Therapy/rehabilitation
Welding

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).

EXCLUDE:
• Automated teller machines (ATMs)
• CNC machining equipment
• Kiosks - A stationary, consumer oriented machine
with a graphic interface and no visible moving
parts
Remarks:
• Briefly list the types of robotic equipment the
company purchased in 2019.
• If you are unable to report the capital expenditures
for some or all of the robotic equipment the
company purchased in 2019, please explain.
Report values in thousands of dollars. This
amount should be reported as an equipment
expenditure in Column 2 of Item 2.
If "None", enter "0" in the value box to the right
and leave the Remarks box below blank.

ACE-1(I)

Page 6

SECTION II – ACES INDUSTRY CATEGORY CODES LIST
INSTRUCTIONS

Use the following industry codes to complete Item 6 as requested of the survey. 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)

313, 314
315

Page 7

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)

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 8

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

ACE-1(I)

Management of Companies and
Enterprises

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 9

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

ACE-1(I)

Central Administrative Office Activity
Unallocated to Other Industry Categories

N/A

Page 10

DESCRIPTION

NAICS
CODE(S)