Information and Communication Technology Survey

ICT-1 (l)
9/6/2007

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration
U.S. CENSUS BUREAU

2007 INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) SURVEY
INSTRUCTIONS AND INDUSTRY CATEGORY CODES

INTRODUCTION
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 your management and
policies, then please note this in “Remarks” section on
the last page of the form. Holding companies should
report for the entire corporation, including all
subsidiaries under their ownership. If you are unable to
consolidate records for the entire company or have any
reporting questions, please call 1–800–528–3049. This
report form will be used by companies having activity in one
or more industries; therefore, not all items will apply to all
companies. For purposes of this survey, exclude data for
Puerto Rico, the Virgin Islands, and U.S. Territories.

This manual provides instructions, definitions, and codes to
assist you in completing your Information and
Communication Technology (ICT) Survey report form.
Data from this survey will be used to assess future
productivity and economic growth prospects. In addition,
the data will provide improved source data significant to the
investment component of gross domestic product, capital
stock estimates, and capital flow tables.
This form collects capitalized and non-capitalized
expenditures for information and communication technology
equipment and software only.

Survey Period – Report data for the calendar year 2007. If
calendar year book figures are not available, reasonable
estimates are acceptable. If you cannot provide reasonable
estimates on a calendar basis, fiscal year data will be
accepted. Indicate on page 10 of the ICT-1(L), page 8 of the
ICT-1(M) form, or page 6 of the ICT-1(S) form the exact
dates the data represent if they are not for the calendar year.
If fiscal data are used and your fiscal period ends in January,
February, or March, report for the fiscal year ending in 2008.
Otherwise, report for the fiscal year ending in 2007.

BURDEN HOUR ESTIMATE
Public reporting burden for this collection of information is
estimated to range from 1 to 21 hours, averaging 1.7 hours
per response, including time for reviewing instructions,
searching existing data sources, gathering and maintaining
the data needed, and completing and reviewing the
collection of information. Send comments regarding this
burden estimate or any other aspect of this collection of
information to:

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 ICT
expenditures for the 2007 reporting period, enter "0" in the
appropriate cell(s).

Paperwork Project 0607-0909, U.S. Census Bureau, 4700
Silver Hill Road, AMSD-3K138, Washington, D.C. 20233.
You may e-mail comments to Paperwork@census.gov: use
Paperwork Project 0607-0909 as the subject.

GENERAL INSTRUCTIONS
Survey Scope – This survey collects expenditure 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.

Report dollar values rounded to thousands.
Example: If figure is
$179,125,628.00 report

$Mil

$Thou

179

126

$Dol

Mergers and Acquisitions – Such events occurring during
the period covered by this report require special attention.

Reporting Entity – Report 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.

(a) If your enterprise merged with or acquired another
domestic enterprise during the reporting period, include the
domestic ICT expenditures made by the merged or acquired
enterprise since the date of acquisition. Please furnish the
date of the acquisition or merger and the name of the
acquired enterprise in the "Remarks" section on the last page
of the form.

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ICT-1 (l)
9/6/2007

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration
U.S. CENSUS BUREAU

(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 on the last
page, and complete the form for the period of time the
enterprise was in operation prior to the acquisition.

INSTRUCTIONS BY ITEM

ITEM 1
INDUSTRY CATEGORY CODES
Review the list of industries printed to the left of the
company name and address on the cover page of the report

Additional Forms – Photocopies of this form are
acceptable. If you require additional forms, call 1-800-5283049 or write to the U. S. Census Bureau, ICT
Processing, 1201 East 10th Street, Jeffersonville, IN
47132-0001. Please include your 11 digit Census ID
Number located on the first line of the mailing address.

form. Our records show your company operated in these
industries during 2007. If there are discrepancies, please
add, modify, or delete these industry codes. A complete list
of valid industry codes is available beginning on page 5 of
this booklet. For each of your company’s industries, report
the ICT expenditures on a separate page.

Filing the Report Form – Return your completed report
form in the pre-addressed envelope. If you are not using the
pre-addressed envelope, return your report form to the U.S.
Census Bureau, 1201 East 10th Street, Jeffersonville, IN
47132-0001 or fax to 1-800-438-8040. Make a copy of the
completed report form for your company records.

Expenditures for equipment and software that serve multiple
industries (such as those serving headquarters, regional and
divisional offices, and research and development) should be
allocated to each industry as deemed appropriate. If
expenditures for these assets cannot be allocated to specific
industry categories, report the amount of these expenditures
as industry code 9900.

Electronic Reporting – To complete this survey online go
to the following address: www.census.gov/econhelp/icts.
Click on “Census Taker” and use your username and
password to login. Your username and password are located
on the front page of the survey form. Should you have any
questions regarding electronic reporting, please call 1-800528-3049.

ITEM 2
EQUIPMENT EXPENDITURES
(Report Computer Software in Item 3)
COLUMNS

Filing Extensions – If you cannot complete the survey by
the due date shown on the cover page of the report form, you
may request an extension of time by writing to the address
below (include your 11 digit ID):
U.S. Census Bureau
1201 East 10th Street
Jeffersonville, IN 47132-0001

Capitalized Expenditures

or call:
1-800-528-3049.
Include:
- All capital expenditures during the year for information
and communication technology equipment chargeable
to asset accounts for which deprecation or amortization
accounts are ordinarily maintained;
- Gross additions of information and communication
technology equipment during the year to constructionin-progress accounts for projects lasting more than one
year, even if the asset was not in use and not yet
depreciated;
- Cost of assets acquired under capital leases entered into
during the survey year;
- Capitalized interest charges on loans with which capital
projects are financed, if consistent with the Statement
of Financial Accounting Standards Board (FASB)
Number 34;
- Information and communication technology equipment
used in the production and distribution of goods and
services or in office functions.

Legal Authority and Confidentiality of Data - Your
response is required by law. Title 13, United States Code,
requires businesses and other organizations that receive this
questionnaire to answer the questions and return the report to
the U.S. Census Bureau. By the same law, YOUR
REPORT IS CONFIDENTIAL. It may be seen only by
persons sworn to uphold the confidentiality of Census
Bureau information and may be used for statistical purposes.
Further, copies retained in respondents’ files are immune
from legal process.
Direct any QUESTIONS regarding this report form to the
U.S. Census Bureau, ATTN: Business Investment
Branch, Company Statistics Division, Washington, DC
20233-6400 or call 1-800-528-3049.

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U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration
U.S. CENSUS BUREAU

Exclude:
- The cost of maintenance, repairs and supplies charged
as current operating expenses;
- Expenditures for information and communication
technology equipment by subsidiaries and branches
located outside the United States;
- Reductions for retirements, write-downs, sales,
subsidies, or other dispositions of existing assets;
- Expenditures for goodwill, patents, or copyrights;
- Payments to others for 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.

Non-capitalized Operating
Leases and Rental Payments
(Excluding maintenance and repairs)

Note:
- In multiyear rental agreements, report only the cost for
the 2007 reporting period.
Include:
- Payments made in exchange for use of equipment with
no transfer of ownership.
Exclude:
- Leases involving transfer of ownership (capital leases);
- Ordinary maintenance and repairs.

EQUIPMENT EXPENDITURES
(Report Computer Software in Item 3)
ROWS

Non-capitalized Purchases
(Excluding purchased computer and
communication services and maintenance
and repairs)

The examples provided are not intended to be an exhaustive
list.

Note:
- If equipment purchases are included in the cost of a
service/maintenance agreement, report only the
equipment value in the Non-capitalized Purchases
column;
- If you are unable to separately report the equipment
value, and the majority of the service/maintenance
agreements cost is the equipment purchase, report the
entire cost in the Non-capitalized Purchases column.
Include:
- Non-capitalized purchases and upgrades falling below
the company’s capitalization threshold (dollar and/or
useful life);
- Purchases made from grants and government funds.
Exclude:
- Capitalized expenditures charged to asset accounts for
which depreciation or amortization accounts are
maintained;
- Purchased services such as purchased computer
services, purchased data processing services, and
purchased communication services;
- Ordinary maintenance and repairs;
- Office supplies and materials;
- Inventory.

311 Computer and Peripheral Equipment
Mainframes, personal computers, laptops, workstations,
terminals, computer servers, printers, plotters, monitors,
storage devices, personal digital assistants (PDAs), automatic
teller machines (ATMs), point of sale terminals, etc.

Note:
- If networking equipment is included in the cost of
computer and peripheral equipment, report only the
networking equipment value in row 313 (ICT
Equipment, Excluding Computer and Peripheral
Equipment) and report computer and peripheral
equipment in row 311 (Computer and Peripheral
Equipment);
- If you are unable to separately report networking
equipment and the majority of the equipment value is
computers and peripherals, report the entire cost in row
311 (Computer and Peripheral Equipment).
Exclude:
- Purchased services such as purchased computer
services, purchased data processing services, and
purchased communication services;
- Ordinary maintenance and repairs;
- Office supplies and materials;
- Inventory;
- Software (report in Item 3).

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ICT-1 (l)
9/6/2007

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration
U.S. CENSUS BUREAU

313 Information and Communication Technology
Equipment, Excluding Computer and
Peripheral Equipment

ITEM 3
COMPUTER SOFTWARE EXPENDITURES
(Including Payroll for Developing Software)
COLUMNS

Central office switching equipment, telephones (wired and
wireless) and telephone apparatus, facsimile equipment,
bridges, routers, gateways, portable transmitting and receiving
antennas, communications satellites, cable television
equipment, global positioning system (GPS) equipment, radio
and television studio broadcasting equipment, fire detection
and alarm systems, intercom systems, etc.

Capitalized Purchases and
Payroll for Developing
Software

Note:
- If networking equipment is included in the cost of
computer and peripheral equipment, report only the
networking equipment value in row 313 (ICT
Equipment, Excluding Computer and Peripheral
Equipment);
- If you are unable to separately report networking
equipment and the majority of the equipment value is
computers and peripherals, report the entire cost in row
311 (Computer and Peripheral Equipment).
Exclude:
- Purchased services such as purchased computer
services, purchased data processing services, and
purchased communication services;
- Ordinary maintenance and repairs;
- Office supplies and materials;
- Inventory;
- Software (report in Item 3).

Note:
- 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.
Include:
- Capital expenditures for computer software developed
or obtained for internal use during the year;
- 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.
Non-capitalized Purchases and
Payroll for Developing Software
(Excluding maintenance and repairs)

316 Electromedical and Electrotherapeutic
Apparatus

Note:
- Costs of software developed under contract should only
be reported by the purchaser;

Magnetic resonance imaging equipment, electrocardiographs,
medical ultrasound equipment, electromedical endoscopic
equipment, defibrillators, etc.

-

If purchases and/or upgrades are included in the cost of
a license or service agreement, report only the purchase
and/or upgrade value in the Non-capitalized Purchases
and Payroll for Developing Software column and report
licenses in the Non-capitalized Software Licensing and
Service/Maintenance Agreements column;
- If you are unable to separately report individual
purchases and/or upgrades from license or service
agreements, report the entire cost in the Noncapitalized Purchases and Payroll for Developing
Software column.
Include:
- Purchases and/or upgrades to software (one-time and/or
periodic);
- Purchased computer services only if they relate to
vendor-customized software or adaptation to existing
software.

Note:
- If this category does not apply to your company place a
“0” in the cells.
Exclude:
- Ordinary maintenance and repairs;
- Inventory;
- Software (report in Item 3).

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ICT-1 (l)
9/6/2007

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration
U.S. CENSUS BUREAU

Exclude:
- Payroll related to IT functions other than software
development (such as a help desk);
- Software purchased for duplication and resale without
additional alteration or value added;
- Site and seat licenses;
- Ordinary maintenance and repairs to software;
- Inventory.

SOFTWARE EXPENDITURES
(Including Payroll for Developing Software)
ROWS
318 Computer Software
(Including Payroll for Developing Software)
- Prepackaged (off-the-shelf), vendor customized, and
internally developed software.
- Costs related to software development (for internal use and/or
resale) including loaded payroll (salaries, wages, benefits, and
bonuses).
– Exclude other IT payroll.

Non-capitalized Software Licensing
and Service/Maintenance
Agreements
(Including leased software)

Include:
- Prepackaged – software purchased off-the-shelf
through retailers or other mass-market outlets;
o Include payroll for adaptation to existing
software;
o If pre-packaged software was purchased and
then altered internally or by a vendor, report
both the purchase price and the cost of
alteration;
- Vendor customized – software externally developed
by vendors, customized for your company’s use or
resale;
- Internally-developed – software developed by your
company’s employees for internal use or resale.
Include loaded payroll (defined below);
- Loaded Payroll – salaries, wages, benefits, and bonuses
related to all software-development activities. Report
these figures in the Capitalized or Non-capitalized
Purchases and Payroll for Developing Software
column;
o Exclude – Stock options.
Exclude:
- Payroll related to IT functions other than software
development (e.g., help desk);
- Inventory.

Note:
- If purchases and upgrades are included in the cost of a
license or service agreement, report only the license
and service agreement value in the Non-capitalized
Software Licensing and Service/Maintenance
Agreements column;
- If you are unable to separately report purchases and/or
upgrades from service/maintenance agreements, report
the entire cost in the Non-capitalized Purchases and
Payroll for Developing Software column;
- For multiyear contracts report only the cost for the
2007 reporting period.
Include:
- Software under operating leases;
- Site and seat licenses;
- Software service/maintenance agreements (purchased
annually or otherwise).
Exclude:
- Purchases and/or upgrades of software;
- Inventory;
- Costs already reported in the Non-capitalized
Purchases and Payroll for Developing Software
column.

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