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pdfU.S. DEPARTMENT OF COMMERCE
U.S. CENSUS BUREAU
ACE-1(I)
(02-08-2021) Draft 2
2020 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 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 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
2020. 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 2021. Otherwise, report for the fiscal
year ending in 2020.
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 2020 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
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.
• 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.
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;
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.
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.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.
ACE-1(I)
Page 2
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;
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
ITEM 1A – 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.
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.
PART C – INSTRUCTIONS BY ITEM – Continued
Exclude domestic intra-enterprise transfers, sales by
foreign subsidiaries, freight charges and excise taxes.
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 or any rental agreement. 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.
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.
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.
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)
ITEM 5A – CAPITALIZED COMPUTER SOFTWARE
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 5B – CAPITAL EXPENDITURES FOR
ROBOTIC EQUIPMENT
Report capital expenditures for new and used robotic
equipment in 2020. 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.
Page 5
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).
ITEM 6B – CAPITAL EXPENDITURES FOR
ROBOTIC EQUIPMENT BY INDUSTRY
EXCLUDE:
• Automated teller machines (ATMs)
• CNC machining equipment
• Kiosks - A stationary, consumer oriented machine
with a graphic interface and no visible moving
parts
Complete Item 6B for each industry in which the
company reported capital expenditures for
equipment in the year 2020 in Item 6A. Report
expenditures for new robotic equipment and used
robotic equipment in this section. If “None,” enter
‘0’, where applicable. Total robotic equipment
expenditures for each industry should not be greater
than the value for total equipment expenditures
reported in Item 6A.
Remarks:
• Briefiy list the types of robotic equipment the
company purchased in 2020.
• If you are unable to report the capital expenditures
for some or all of the robotic equipment the
company purchased in 2020, please explain.
ITEM 6C – PRESENCE OF ROBOTIC
EQUIPMENT BY INDUSTRY
Complete Item 6C for the industries in which the
company operates and uses robotic equipment but
DID NOT report a capitalized investment for robotic
equipment in 2020 in Item 6B. If yes, please refer to
the complete list of industry category codes and
descriptions in Section II of the Instruction Manual
(ACES INDUSTRY CATEGORY CODE LIST). If none,
click the NO box.
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.
ITEM 6A – CAPITAL EXPENDITURES BY
INDUSTRY (Not applicable If you had capital
expenditures in only one industry)
Complete Item 6A for each industry in which the
company had operations and made capital
expenditures in 2020. Complete a separate row for
each industry.
QUESTIONS RELATED TO THE CORONAVIRUS
PANDEMIC
Complete the questions about the company’s access
to and use of financial assistance during the
Coronavirus pandemic in 2020, and the impact on
the business’s capital expenditure investments
during the year. The information you provide will be
used to prepare national measures of economic
activities during the Coronavirus pandemic.
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 2020.
ACE-1(I)
Page 6
SECTION II – ACES INDUSTRY CATEGORY CODES LIST
INSTRUCTIONS
Use the following industry codes to complete Item 6A 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
335
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)
3399
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
3361,
3362,
3363
3364
3391
337
Medical Equipment and Supplies
Manufacturing
3391
Other Miscellaneous Manufacturing
3399
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
5173
Wired and Wireless Telecommunications
Carriers, Cable and Other Program
Distribution, Broadband Internet Services
Providers (e.g., cable, DSL)
5171,
5172,
5173
Wholesale Trade
4230
Merchant Wholesalers, Durable Goods
423
4240
Merchant Wholesalers, Nondurable
Goods
424
Wholesale Electronic Markets and Agents
and Brokers
425
4250
5179
5182
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
5190
Telecommunications Resellers, Satellite,
and Other Telecommunications (Including
Internet Service Providers providing
services via client supplied
telecommunication connection)
Data Processing, Hosting, and Related
Services
Other Information Services (Including
Internet Publishing and Broadcasting,
Web Search Portals)
5174,
5179
5182
519
Finance and Insurance
5210
Monetary Authorities-Central Bank
5221
Depository Credit Intermediation
442, 444,
446, 447,
451, 453
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)
| File Type | application/pdf |
| Author | OneFormUser |
| File Modified | 2021-02-08 |
| File Created | 2021-02-08 |