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 zeroes 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.

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;
  • 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;
  • 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.
  • all capitalized leasehold improvementsmade to assets leased from others. In Item 2, allocate leasehold improvements between structures and equipment based on what is being improved;
  • 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.

  Exclude
 
  • 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.


Other Additions and Acquisitions - Additions to your depreciable asset accounts, including depreciable assets acquired through mergers and acquisitions, if not considered capital expenditures.


Assets And Capital Expenditures For 2013

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 2013, complete the form for the part of the year prior to the sale.

 


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;
  • 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.

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.

OTHER:

Report capital expenditures for assets acquired in 2013 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.

INSTRUCTIONS BY ITEM

Item 1a: DOMESTIC DEPRECIABLE ASSET 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 DEFINITIONS.)

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 on the last page of the survey.

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. 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.

Item 1b: Gross Sales, Operating Receipts, Revenue and Charitable Contributions Received

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 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.

Exclude domestic intra-enterprise transfers, sales by foreign subsidiaries, freight charges and excise taxes.

Industries with the highest domestic sales, operating receipts, and revenue: (Not applicable to form ACE-1(S))
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" for the appropriate 4-digit industry code(s). Central Administrative Office Activity Code 9900 should not be used in this item. (Report in thousands of dollars)

Item 2: DOMESTIC CAPITAL EXPENDITURES DATA

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)

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:
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.

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 2a, Row 3, Column (4) should be the same as Item 1A, Row 2. Report values in thousands of dollars. Enter zeroes where applicable.

Rows

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.

Item 3: OTHER CAPITAL EXPENDITURES

Describe depreciable assets included as "Other" capital expenditures in Item 2a, Row 3, 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.

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 2a, Row 1.

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 2 and Item 2, Rows 1 and 3.

 

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.

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 2a, Column(2).


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.

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 6: CAPITAL EXPENDITURES BY INDUSTRY (Not applicable to form ACE-1(S))

Complete the Capital Expenditures by Industry table for each industry in which the company had operations and made capital expenditures in 2013. Review the list of company activities located at the beginning of the survey. These are the industries we expected your company to operate in during 2013. If necessary, add, correct, or delete industry codes to reflect your company’s operations in 2013. Refer to the list of INDUSTRY CATEGORY CODES to update the list.

In the "Industry Category Code" column, enter the industry code(s) in which your company made capital expenditures in 2013. List industries which account for the company’s total capital expenditures reported in Item 2a, Row 3, Column (4).

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.

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).