Annual Capital Expenditures Survey (ACES)
The Annual Capital Expenditures Survey provides broad-based statistics on business spending for new and used structures and equipment. Basic data for each year 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. Also includes capitalized leasehold improvements and capitalized interest charges on loans used to finance capital projects.