ACE-1(S) Annual Capital Expenditures Survey

Worksheet

ACE-1(S)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(10-7-2016)

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.

Page 1

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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)

Example: if figure is
$1,179,125,628.00
report

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 7)

+

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

➤

16

Thou.

1 7 9

1 2 6

Mil.

Thou.

GROSS SALES, OPERATING RECEIPTS, REVENUE AND CHARITABLE CONTRIBUTIONS RECEIVED
(1)

Row

Mil.

Description

Industry
category
code

(2)

Bil.

Mil.

Thou.

Gross domestic sales, operating receipts, and revenue for the reporting company and all consolidated
subsidiaries (Refer to page 4 of Instructions)

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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 2016, 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.

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.

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 EWD.Surveys@census.gov. 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)