Report capital expenditures in dollar values rounded to thousands.

Enter zero if expenditures are less than one thousand dollars after rounding.

CAPITAL EXPENDITURES- Report expenditures made during the year to purchase structures and equipment for use in your business. Records are ordinarily maintained for these expenditures since they are required to be depreciated for tax purposes. Include the estimated cost of assets acquired as the lessee under capital lease arrangements entered into during the year. See Item 2 instructions below for additional information on capital leases. Assets which your company expensed as permitted under Section 179 of the U.S. Internal Revenue Service Code should be reported as capital expenditures for purposes of this survey. The requested information may be available from your tax return, accountant, or tax advisor.

Exclude land and items charged as current operating expenses such as cost of maintenance (including maintenance contracts), normal and ordinary repairs, supplies, and rental payments.

If expenditures are made for both business and personal use, report only those for business use.

NEW STRUCTURES- Report capital expenditures for new buildings, offices, and other structures, as well as structures that have been previously owned but not used or occupied.

Include:

• Cost of buildings and all necessary expenditures to acquire, construct, and prepare the structure for its intended use.
• Cost of major additions, alterations, and capitalized repairs to existing structures whether performed by a contractor or completed in-house.
• Cost of any machinery and equipment which is an integral or built-in feature of the structure.

NEW EQUIPMENT- Report capital expenditures for new machinery and equipment.

Include:

• Capital expenditures for new equipment such as machinery, furniture and fixtures, cash registers, fax machines, copy machines, computers, computer software, and vehicles used in the production and distribution of goods and services and in office functions.
• Expenditures for machinery and equipment that are housed in structures and can be removed or replaced without significantly altering the structure.

USED STRUCTURES AND USED EQUIPMENT – Report capital expenditures for offices, buildings, and other structures previously owned and occupied by others. Also include second hand equipment and machinery previously owned by others.

If you have any questions about what to report or how to classify specific fixed assets, please call 1–800–528–3049.

CAPITAL LEASES - Report the estimated cost of new structures and equipment acquired as the lessee under capital lease arrangements entered into during the year. Only the person or business to whom a lease is granted (lessee) from others should report here. This value should also be included as a capital expenditure in Item 1 since the purchase of a structure and/or equipment has essentially taken place.

Exclude the value of structures and equipment which you rent (operating leases); and periodic payments made for leased structures and equipment.

If you did not have capital expenditures during 2019, enter zeroes in the appropriate lines of ITEM 1 and complete the certification section of the survey.