Annual Capital Expenditures Survey

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

ACE-2(I)
(02-13-2020)

ANNUAL CAPITAL EXPENDITURES SURVEY
2019 INSTRUCTIONS AND DEFINITIONS
BURDEN HOUR ESTIMATE
We estimate this survey will take an average of 1 hour 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.
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 calendar year 2019. 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 in the REPORTING PERIOD item.
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.
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 date shown on your letter, you may request
an extension of time by visiting portal.census.gov and 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 from 8:00 a.m. to 4:45 p.m.
Eastern time, Monday through Friday, excluding holidays.
HOW TO REPORT
Report dollar values rounded to thousands.
Example: If figure
is $600.00 report

Mil. Thou.

1

Example: If figure
is $2,600.00 report

Mil. Thou.

3

Enter "0" in the thousands’ column if the dollar value is less than one thousand after rounding.
If your business did not make any capital expenditures during 2019, report "0" on each
applicable line in ITEM 1 and ITEM 2.

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 from 8:00 a.m. to 4:45 p.m. Eastern time, Monday through Friday, excluding holidays.

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 your business did not make any capital expenditures during 2019, enter 0’s on each applicable
line of ITEM 1 and ITEM 2.

ACE-2(I) (02-13-2020)

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