Guidance provided to companies in the 2022 survey.
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 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:
Exclude:
Additions to your depreciable asset accounts, including depreciable assets acquired through mergers and acquisitions, if not considered capital expenditures.
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 2022, complete the form for the part of the year prior to the sale.
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
Exclude
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
Report capital expenditures for assets acquired in 2022 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
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.
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.
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.
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.
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.
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.
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). Leasehold improvements should be reported as capital expenditures in Item 1A, Row 2 and Item 2, Rows 1 and 3.
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).
Report capital expenditures for new and used robotic equipment in 2022. 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.
Complete the Capital Expenditures by Industry table for each industry in which the company had operations and made capital expenditures in 2022. 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 2022. If necessary, add, correct, or delete industry codes to reflect your company’s operations in 2022. 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 2022. List industries that account for the company’s total capital expenditures reported in Item 2a, Row 3, Column (4).
Allocate expenditures for assets that 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).
Complete Item 6B for each industry in which the company reported capital expenditures for equipment in the year 2022 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.