Form ACE-1(S) Annual Capital Expenditures Survey (Short)

OMB No. 0607-0782: Approval Expires 01/31/2010
U.S. DEPARTMENT OF COMMERCE

ACE-1(S)

FORM
(12-20-2007)

Economics and Statistics Administration

U.S. CENSUS BUREAU

2007 ANNUAL CAPITAL EXPENDITURES SURVEY
Industry Category Codes:

(Please correct any errors in name, address, and ZIP Code.)
Printed above are the industries in which we believe
your company operates. If necessary, correct the
above industry category code(s) to reflect your
company’s operations.
Refer to the list of industry codes and descriptions
beginning on page 6 of the Instructions, Definitions,
and Codes List manual.

Electronic Reporting
To complete this survey online go to: www.census.gov/econhelp/aces.
Click on "Census Taker" and use your username and password to login.
Username:

Password:

YOUR RESPONSE IS REQUIRED BY LAW. Title 13, United States Code, requires businesses and other organizations that receive this
questionnaire to answer the questions and return the report to the U.S. Census Bureau. By the same law, YOUR REPORT IS CONFIDENTIAL.
It may be seen only by persons sworn to uphold the confidentiality of Census Bureau information and may be used only for statistical purposes.
Further, copies retained in respondents’ files are immune from legal process.
Respondents are not required to respond to any information collection unless it displays a valid approval number from the Office of
Management and Budget. This 8-digit number appears at the top of this page.

USCENSUSBUREAU

Page 1

Page 2

FROM THE DIRECTOR
U.S. CENSUS BUREAU
We are conducting the Annual Capital Expenditures Survey and would appreciate your assistance in
completing the enclosed survey form.
The U.S. Census Bureau’s Annual Capital Expenditures Survey is a key source of information about our
country’s economic performance. Business investment in structures and equipment is an important
component of the Gross Domestic Product. Investment data also are useful for identifying business
opportunities, product development, and strategic planning.
Title 13, United States Code, requires you to respond to this survey. It also requires us to keep your
response confidential and use the information you provide for statistical purposes only. Your responses
are immune from the legal process.
We recognize that completing this survey imposes a burden for you. However, your response is
important in providing accurate data about our Nation’s economic performance. We have limited the
survey sample to the fewest possible number of representative firms, and we accept estimates if book
figures are not available.
Please review the instructions, complete the form, and return it within 30 days. The instructions
describe how to report for each item. Returning your form promptly helps us keep follow-up costs down.
If you have any questions or comments, please call us toll-free at 1-800-528-3049.
Thank you for your cooperation and attention to this important initiative.
Sincerely,

Charles Louis Kincannon
Enclosure
DEFINITIONS AND GENERAL INSTRUCTIONS
PLEASE REFER TO THE ENCLOSED INSTRUCTIONS,
DEFINITIONS, AND CODES LIST MANUAL BEFORE
COMPLETING THE SURVEY.
• SURVEY SCOPE – This survey collects capital expenditures 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.
• SURVEY PERIOD – Report data for calendar year 2007. Refer to
page 1 of the instruction manual if your records are on a
fiscal year basis.
• 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
$179,125,628.00 report

Mil

Thou

179

126

• Please complete and return the form in the envelope provided by
the due date shown on the top of the page with your mailing
address. To request another survey form or an extension of
time for filing, call 1–800–528–3049.
• To return the form by FAX, fax to 1–800–438–8040.
• If you have any questions regarding this survey or need help
completing it, call 1–800–528–3049.
FORM ACE-1(S) (12-20-2007

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.
Exclude •
•
•
•

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 2007 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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FORM ACE-1(S) (12-20-2007)

Page 4

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. 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 2007, complete
the form for the part of the year prior to the sale, and enter the name and address of the new owner in the
"Ownership Information" section on page 7.

(1)

Millions

Thousands

179

126

Millions

Thousands

Example: if figure is
$179,125,628.00 report

Row

Description
(Refer to Page 4 of Instructions)

10

Acquisition cost of depreciable assets (structures and equipment) at beginning of year

11

Total capital expenditures (If "None", enter "0")

12
13

Other additions and acquisitions (Please specify in the "Remarks" on page 7)
Acquisition cost of retirements and dispositions (including impairment costs and discontinued operations)
of depreciable assets during the year

14

Acquisition cost of depreciable assets (structures and equipment) at year end
(Row 10+11+12–13=14)

15

Accumulated depreciation and amortization at year end

⬍

⬎

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

(1)

Row

16

Description

Industry
category
code

(2)

Millions

Thousands

Gross domestic sales, operating receipts, and revenue for the entire company (Refer to page 4
of Instructions)
FORM ACE-1(S) (12-20-2007)

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.
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.
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 2007 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.

Page 5

FORM ACE-1(S) (12-20-2007)

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ITEM 2 CAPITAL EXPENDITURES
Report the following domestic capital expenditures data for the entire
company. (Refer to page 4 of Instructions)
Structures

Equipment

(1)

(2)

CAPITAL EXPENDITURES
(Refer to page 2 of Instructions)

Row

Mil
20

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

Example: if figure is
$179,125,628.00 report

Mil

Thou

Mil

Thou

179

126

Other
Total
(Describe in Item 3) (Add columns 1+2+3)
(3)

Thou

Mil

(4)

Thou

Mil

Thou

TOTAL capital expenditures
(Add Rows 20+21)

22

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.
(2)
(1)
Description of Capital Expenditures

Row

Mil

Thou

30

31
(1)

ITEM 4 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
Row
operating leases and capitalized costs of leasehold improvements. (Refer to page 5 of the Instructions)

Thou

TOTAL

41
ITEM 5

Prepackaged

Vendor-customized

(1)

(2)

CAPITALIZED COMPUTER SOFTWARE
(Refer to page 5 of Instructions)
Mil

Row
50

Mil

Thou

Mil

Internally-developed
Total
(Including payroll) (Add columns 1+2+3)
(3)

Thou

Mil

(4)

Thou

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.
FORM ACE-1(S) (12-20-2007)

Page 7

REPORTING PERIOD COVERED
a. Do the reported data cover the calendar year 2007?
95

Month

YES
NO – Specify period covered

1
2

FROM
Day

Year

3

Month

TO
Day

Year

Month

Day

Year

Month

Day

Year

4

OWNERSHIP INFORMATION
a. Was this company in operation on December 31, 2007?
96

YES
NO – Give date operations ceased

1
2

3

b. Did the ownership of this company change during the year ending December 31, 2007?
97

YES
NO

1
2

Specify date of change
AND fill in c. below

c. Name of new operator/company

3

Contact name at new company

Number and street address
State

Contact telephone number (Include Area Code) City
REMARKS

ZIP Code

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
(Please print or type)

Area code Number

(
Signature of authorized official

FAX number

Telephone number

)

Ext.

–

Area code Number

(

E-mail address

)

–
Date

Please be sure to correct any name, address, and ZIP Code errors on the imprinted address on page 1 of this form booklet.
PLEASE RETURN YOUR
COMPLETED FORM TO

U.S. Census Bureau
1201 East 10th Street
Jeffersonville, IN 47132-0001

OR

FAX the form to 1–800–438–8040

THANK YOU FOR YOUR COOPERATION AND ASSISTANCE IN THIS SURVEY.
FORM ACE-1(S) (12-20-2007)