Integrated Business Statistics Program (IBSP)

This guide is designed to assist you as you complete the Annual Capital and Repairs Expenditures Survey: Expenditures for 2021 (Long form by function).

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.

Statistics Canada will use information from this survey for statistical purposes.

Table of contents

• Reporting period information
• Reporting dollar amounts
• Definitions
• Required Information
• Functions and associated assets
• List of assets for disposals and sales

Reporting period information

For the purpose of this survey, please report information for your 12 month fiscal period for which the final day occurs on or between April 1, 2021 - March 31, 2022.

Here are twelve common fiscal periods that fall within the targeted dates:

• May 1, 2020 to April 30, 2021
• June 1, 2020 to May 31, 2021
• July 1, 2020 to June 30, 2021
• August 1, 2020 to July 31, 2021
• September 1, 2020 to August 31, 2021
• October 1, 2020 to September 30, 2021
• November 1, 2020 to October 31, 2021
• December 1, 2020 to November 30, 2021
• January 1, 2021 to December 31, 2021
• February 1, 2021 to January 31, 2022
• March 1, 2021 to February 28, 2022
• April 1, 2021 to March 31, 2022

Here are other examples of fiscal periods that fall within the required dates:

• September 18, 2020 to September 15, 2021 (e.g., floating year-end)
• June 1, 2021 to December 31, 2021 (e.g., a newly opened business)

Reporting dollar amounts

• all reported amounts must be rounded to the nearest thousand Canadian dollars (eg $ 6,555,444.00 rounded to $ 6,555);
• exclude sales tax;
• the best estimate is acceptable if you do not have specific numbers;
• If you have no capital expenditures, please write "0".

Definitions

What are Capital Expenditures?

Capital Expenditures are the gross expenditures on fixed assets for use in the operations of your organization or for lease or rent to others. Gross expenditures are expenditures before deducting proceeds from disposals, and credits (capital grants, donations, government assistance and investment tax credits).

Fixed assets are also known as capital assets or property, plant and equipment. They are items with a useful life of more than one year and are not purchased for resale but rather for use in the entity's production of goods and services.

Examples are buildings, vehicles, leasehold improvements, furniture and fixtures, machinery, and computer software.

Include:

• Cost of all buildings, engineering structures, machinery and equipment which normally have a life of more than one year and are charged to fixed asset accounts
• Modifications and major renovations
• Capital costs such as feasibility studies, architectural, legal, installation and engineering fees
• Subsidies used to fund capital expenditures
• Capitalized interest charges on loans with which capital projects are financed
• Work done by own labour force
• Additions to capital work in progress

Exclude:

• business acquisitions
• transfers and write offs

How to Treat Leases

Include:

• Fixed assets acquired as a lessee through either a capital or financial lease;
• Fixed assets acquired for lease to others as an operating lease.

Exclude:

• assets acquired for lease to others, either as a capital or financial lease.

Operating lease: The lessor bears the risk of ownership and retains a significant "residual" economic interest in the leased property. The lessee has the right to temporary use of the property, for a term shorter than the economic life of the property, in exchange for regular payments. At the end of the lease, the lessee has the option of purchasing the property at fair market value.

Capital or financial lease: These leases are similar in that the lessor in effect finances the "purchase" of the leased property by the lessee and retains a security interest in the leased property. The lessee retains the leased property for substantially all of its economic life. Usually, at the end of the rental period, he has the option to buy the property at a reduced price.

Land: Capital expenditures for land must include all costs associated with the purchase of land that is not amortized. Improvements to land are to be reported under "Non-residential construction".

Work in Progress: Work in progress represents the costs accumulated since the start of capital projects and which are intended to be capitalized upon completion.

If a major project has been launched or an existing project has been expanded, please indicate the nature, location and, if applicable, the name (s) of the project in the comment section of the questionnaire.

Type of activity (function): The type of activity refers to the function (the economic or social goal or purpose) of capital and repair expenditures incurred during the year. It is the service for others that it serves to support and not its internal

Examples:

A capital expense for the acquisition of office furniture for a hospital.

The function of this acquisition is hospital services.

A capital expense for the construction of a waste disposal facility at a school for its own use.

The function of this expense is teaching.

Residential Construction:

A building or residential building refers to a building used or intended for residential purposes on a permanent or non-permanent basis. Residential buildings normally provide self-contained bathroom and kitchen units to the occupants of each dwelling.

A building for which the majority of housing units have a shared bathroom and kitchen is classified as non-residential.

Include capital expenditures incurred during the reporting period for residential construction (contract or by your own employees).

Include the residential portion of multipurpose complexes and townsites.

Exclude buildings that have dwellings without bathrooms or self-contained or exclusive-use kitchens (e.g, some student or senior residences, short-term shelters), or service-related expenses.

Affordable Housing: Include government-subsidized rental housing. Exclude short-term shelters and single-use, non-bathroom, self-contained dwellings and service-related expenses (these are reported under non-residential construction).

Non-Residential Construction:

This group includes non-residential buildings (buildings). A non-residential building or building refers to a construction that is used or intended for non-residential purposes, namely for industrial, commercial or institutional purposes, including the provision of services. Include capital expenditures incurred during the reporting period for non-residential buildings and engineering works (on a contract basis and / or by your own employees) whether for your own use or lease.

A building for which housing units have a shared bathroom and kitchen is classified under this group. Building structures should be classified as an asset according to their main use, unless it is a multipurpose structure in which we would like you to separate the components. The cost of any machinery or equipment that is an integral or integrated part of the structure (elevators, heating equipment, sprinkler systems, environmental control systems, intercom systems, etc.) must be declared as part of the structure this structure and the landscaping and associated parking lots.

Include:

• Manufacturing plants, warehouses, office buildings, shopping centres, etc.;
• Roads, bridges, sewers, electric power lines, underground cables, etc.;
• The cost of demolition of buildings, land servicing and site preparation;
• Leasehold and land improvements.
• Additions to work in progress;
• Town site facilities such as streets, sewers, stores and schools;
• Buildings that have accommodation units without self-contained or exclusive use of bathroom and kitchen facilities (e.g., some student and senior citizen residences) and associated expenditures on services;
• All preconstruction planning and design costs such as engineer and consulting fees and any materials supplied to construction contractors for installation, etc.

Machinery and Equipment

Capital expenditures incurred during the reporting period for machinery and equipment, whether for your own use or for lease or rent to others. Machinery and equipment are generally housed in structures and can be removed or replaced without significantly altering the structure.

Include:

• Automobiles, trucks, professional and scientific equipment, office and store furniture and appliances;
• Computers (hardware only), broadcasting, telecommunications and other information and communication technologies equipment;
• Motors, generators, transformers;
• Any capitalized tooling expenses;
• Acquisitions to work in progress;
• Progress payments paid out before delivery in the year in which such payments are made;
• Any balance owing or holdbacks should be reported in the year the cost is incurred.

New Capital Assets: Enter new capital expenditures, including the portion of work in progress for the current year. Include imports of used capital assets as they represent newly acquired assets for the Canadian economy.

Canadian Used Capital Assets: Our survey is designed to measure separately the acquisitions of new and used capital assets across the Canadian economy. The acquisition of used capital does not increase the total capital stock, but simply transfers it to the Canadian economy. Indicate the acquisition of used assets separately in this column.

Renovation, Refurbishment, Refurbishment or Refurbishment, Restoration: Indicate capital expenditures for improvements, renovations, repairs, refurbishments, overhauls, or restoration. Exclude routine repair or maintenance expenses.

Non-Capitalized Repair and Maintenance expenses

This refers to the repair and maintenance of property as opposed to the acquisition or renovation of capital assets.

Non-capitalized repair and maintenance expenditures are that portion of current or operating expenditures charged against revenue in the year incurred and made for the purpose of keeping the stock of fixed assets in good working condition during the life originally intended.

Repair and maintenance allow such fixed assets to operate at output producing capacity during the asset life without undue amounts of down time (preventive function). A second purpose is the returning of any portion of the stock of fixed assets into a state of good working condition after any malfunctioning or reduced efficiency for whatever reason (curative function) short of replacement of such fixed assets or adding significantly to their life or productive efficiency.

Maintenance expenditures on buildings and other structures may include the routine care of assets such as janitorial services, snow removal and/or salting and sanding by the firm's own employees or persons outside the firm's employ.

Maintenance expenditures on machinery and equipment may include oil change and lubrication of vehicles and machinery.

Include:

• the gross value of non-capitalized repairs and maintenance expenditures on non-residential buildings, other construction or machinery and equipment;
• the value of repairs made by your own workforce, as well as payments to outside repairers;
• building maintenance services: janitorial services, snow removal, abrasive application, etc. ;
• maintenance of equipment: oil changes and lubrication of vehicles or other machinery, etc.

Source of funding breakdown - Internal costs

Sources of funding for capital expenditures include grants, donations, credit and venture capital from external sources, as well as internal funding.

Value of the work performed by the business on its own account: These expenses include the value of all materials and equipment provided without charge to contractors, all architectural, engineering and consulting fees and those paid for other similar services.

Internal costs of construction or development (such as equipment and labor): which are capitalized in the cost of assets (such as installation by own employees or assembly of fixed assets, personnel systems and software development). Include all materials and supplies provided free of charge to contractors and all fees for architects, engineers and consultants and services.

Include all materials and supplies provided free to contractors and all architects, engineering and consultants fees and similar services.

Salaries and wages: Indicate the total value of salaries and wages paid to your employees. Wages and salaries are gross earnings before deductions, such as income taxes; they include incentive and vacation pay, but exclude benefits.

Materials and Supplies: Report the total cost of materials and supplies used by your employees and those provided free of charge to contractors for reported expenses.

Other Expenses: Other expenses include, for example, insurance premiums, electricity and telephone costs, and applicable architects, lawyers and engineers fees, if applicable the declared expenditure.

Disposal and sale of fixed assets

Selling price: Indicate the total value of the sale of the fixed assets that you sold or sold, even if you gave them in exchange for a credit for the acquisition or purchase of new fixed assets. When land and buildings are sold together, report separately the sale price of the land, along with other land sales.

Gross book value: This value must represent the total capital expenditures for a property at the time of construction or initial purchase or since that time, including all subsequent capital expenditures for retrofit, expansion, etc. Subsidies should not be subtracted.

Age: Indicate the age of the assets at the time of their disposition.

If you have sold or sold similar fixed assets with different working ages, report these separately or combine the data and provide a weighted average age of these assets.

Environmental protection and resource management expenditures

These questions cover the capital and repair expenditures made by this organization in order to prevent, reduce or eliminate pollution and other forms of degradation of the environment while performing your production activity, i.e., within your organization. Expenditures made to restore the environment from a degraded state are included. It can also be expenditures made for resource management activities which result in the more efficient use of natural resources, thus safeguarding against their depletion or the use of goods that have been adapted to be significantly less energy or resource intensive than the industry standard. This includes expenditures that this specific operation incurred for pollution prevention and abatement and control. Exclude expenditures made to improve employee health, workplace safety, and site beautification. Please report all environmental protection or resource management expenditures whether or not they are in response to current or anticipated Canadian or international regulations, conventions or voluntary agreements.

Enter capital expenditures for each of the following environment protection or resources management activities.

a. Solid waste management: Capital expenditures related to non-hazardous and hazardous solid waste collection, transport, treatment, storage, disposal, recycling, and composting, and activities related to measurement, control, and laboratories. Exclude capital expenditures on sewage or wastewater management, and treatment of high-level radioactive waste.

b. Wastewater management: Capital expenditures related to prevention of wastewater through in-process modifications, wastewater treatment (including pollution abatement and control (end-of-pipe) processes), management of substances released to surface waters, municipal sewer systems, soil, or underground. Include capital expenditures related to treatment of cooling water for disposal, installation of sewage infrastructure, expenditures related to the use, collection, treatment and disposal of sewage (including septic tanks), and activities related to measurement, control, and laboratories. Exclude expenditures on the protection of groundwater from pollutant infiltration and the cleaning up of soil and water bodies after pollution.

c. Air pollution management: Capital expenditures related to air pollution prevention (i.e., the elimination of pollution at the source) and air pollution abatement and control (i.e., end-of-pipe processes), including monitoring. For example, scrubbers, air and off-gas treatments, low emitting burners, leak detection technologies. Exclude heat or energy savings and management, the purchase or lease of fuel efficient vehicles and equipment, the production of renewable or clean energy, the purchase of biofuels, biochemicals or biomaterials, and the purchase of carbon offset credits and carbon taxes.

d. Protection and remediation of soil, groundwater and surface water: Capital expenditures for the prevention of pollution infiltration, cleaning up of soil and water bodies, protection of soil from erosion, salinization and physical degradation, monitoring, and site reclamation and decommissioning. Include decommissioning expenditures incurred in the 2021 fiscal year even if the site closed before this period. Exclude capital expenditures on wastewater management.

e. Protection of biodiversity and habitat: Capital expenditures related to protecting wildlife and habitat from the effects of economic activity and to restoring wildlife or habitat that has been adversely affected by such activity, including monitoring.

f. Noise and vibration abatement: Capital expenditures related to the control, reduction and abatement of industrial and transport noise and vibration related to the activities of this organization. Exclude the abatement of noise and vibration for the purpose of workplace protection.

g. Protection against radiation: Capital expenditures for the reduction or elimination of the negative consequences of high-level radiation, including the handling, transportation and treatment of high-level radioactive waste – that is, waste that requires shielding during normal handling and transportation because of its high radionuclide content. Exclude the management of low-level radioactive waste, and the protection against radiation for the purpose of workplace protection.

h. Other environmental protection activities: Capital expenditures related to other initiatives not listed above. Report imputed interest on funds held in trust against future environmental liabilities. Exclude capital expenditures related to research and development, to heat or energy savings and management, the purchase or lease of fuel efficient vehicles and transportation goods, the production of renewable or clean energy, and the purchase of biofuels, biochemicals or biomaterials.

i. Heat or energy savings and management: Capital expenditures related to minimizing the intake of energy through in-process modifications as well as the minimisation of heat and energy losses. This includes in-process modifications, insulation activities, energy recovery, monitoring related to energy saving, and lighting upgrades.

j. Fuel efficient vehicles and transportation goods or technologies: Capital expenditures related to the purchase or the lease of electric and hybrid vehicles, vehicles using alternative fuels, alternative fuel retrofits on existing vehicles, and low-rolling resistance tires.

k. Production of nuclear energy: Capital expenditures related to the production of nuclear power.

l. Production of energy from renewable sources: Capital expenditures related to the production of electricity or heat from renewable sources. For example, wind, geothermal, hydro, solar, and waste to energy.

Drivers and obstacles: Drivers or obstacles to the adoption of new or significantly improved clean technologies, systems or equipment for the establishment.

Required Information

This questionnaire is broken up into 6 sections. Below you will find information on the data required to complete each section of the electronic questionnaire. This guide is meant as a resource so that you may gather the necessary information prior to completing the electronic questionnaire.

1) For the fiscal year, you will need to provide the organizations total capital and repair expenditures in (CAN$ '000) for the following:

• Gross capital expenditures, excluding land
• Non-capitalized repair and maintenance expenditures
• Land

As well as provide the total cost of capitalized work in progress (building, other construction, equipment and tools, software) at the end of the reporting period. Note: These capital costs must also be reported as capital expenditures in the year in which they occurred (addition to work in progress for the reporting period).

2) The identification of the functions (the economic or social purpose or purpose) of capital and reparations expenditures incurred during the year and the identification of the assets that were acquired during the year for each function. For each asset shown, expenses are collected as follows:

1. New Acquisitions and additions (including used capital assets imported)
2. Acquisitions of used assets (excluding imports)
3. Refurbishment and renovations
4. Expected useful life (years).

Note : The list of functions and the associated assets is available below under Functions and associated assets.

3) Source of funding for the total capital expenditures by function. The sources of funding requested are the subsidies, grants and contributions received from each level of government, as well as all other sources combined.

1. Grants, subsidies and contributions from municipal, local or regional governments
2. Grants, subsidies and contributions from provincial or territorial governments
3. Grants, subsidies and contributions from the federal government
4. Private, internal and other sources of funding - Include internal funds and funds from sales of goods and services (including user fees), private donations, and developers' contributions

4) Non-capitalized repair and maintenance expenditures by function. Report the part of operating costs that are incurred to maintain the intended use of non-residential tangible assets (buildings, machinery, computers, etc.). Capital expenditures are excluded.

5) Identification of internal costs capitalized (work performed by the organization's own labour force). Breakdown of expenditures on own account work (internal work) by salaries and wages, material and supplies and other charges for:

1. New non-residential construction including renovation and retrofit
2. Non-capitalized construction repair and maintenance expenses
3. New machinery and equipment including renovation and retrofit
4. Software development capital expenditures

For the categories above, report internal costs for each:

• Salaries and Wages
• Materials and Supplies
• Other charges

6) Identification of assets that were disposed of or sold during the year. For each asset, include the selling price if applicable, gross book value (total accumulated cost) and age.

Note: the list of assets for the reporting of disposals and sales is available under List of assets for disposals and sales. 

Functions and associated assets

Road transport

The administration of affairs and services concerning operation, use, construction and maintenance of road transport systems and facilities (roads, bridges, tunnels, parking facilities, etc.).

Includes:

• highways, urban roads, streets, bicycle paths and footpaths
• vehicle and driver licensing
• vehicle safety inspection, size and load specifications for passenger and freight road transport
• regulation of hours of work of bus, coach and lorry drivers, etc.

Excludes:

• road traffic control (see Defense, public order and safety)
• support for road vehicle manufacturers (see Agriculture, forestry, fishing, hunting, mining, manufacturing, and construction)
• construction of noise embankments, hedges and other anti-noise facilities including the resurfacing of sections of urban highways with noise reducing surfaces (see Other community amenities and environmental protection)
• street lighting (see Other health and social protection).

Assets for Road transport

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Office and administrative buildings

Other buildings, specify:

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedastrian lanes, traffic control infrastructure

Bridges

- Include overpasses

Tunnels

Parking lots and parking garages

- Include associated electric car charging stations

Flood protection infrastructure

- e.g., storm sewers, drains, pipes, dams, reservoirs

Other transportation infrastructure

- e.g., motor vehicle inspection stations, weigh stations

Other infrastructure, specify:

Medium and heavy-duty trucks

- Include road vehicles designed primarily for transportation of good with a gross vehicle weight rating of more than 5 tonnes.

Materials handling trucks and tractors

- Include transfer cars for material handling, wheelbarrows, forklifts.

- Exclude bulldozers, front-end loaders, earth moving machinery (see Construction machinery and equipment).

Public transit

The administration of affairs and services concerning operating, use, construction and maintenance of local and suburban mass passenger transit systems. Such systems may involve the use of one or more modes of transport including ferry services, light rail, subways and streetcars, as well as buses and bus terminals. These establishments operate over fixed routes and schedules, and allow passengers to pay on a per-trip basis.

Excludes:

• passenger transportation associated with scenic or sightseeing activities (see Tourism)
• transportation services without fixed routes and schedules.

Assets for Public transit

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Passenger terminal buildings and airports

- e.g., heliports

Service stations

- e.g., gas stations, automotive repair shops

Office and administrative buildings

Other buildings, specify:

Parking lots and parking garages

- Include associated electric car charging stations

Transit shelters

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Bridges

- Include overpasses

Tunnels

Railway lines and tracks, including light-rail

- Include signs, lighting, security and traffic control infrastructure

Other transportation infrastructure

- e.g., motor vehicle inspection stations, weigh stations

Waste disposal facilities

Other infrastructure, specify:

Buses

- e.g., vans of a seating capacity of 10 persons or more, electric trackless trolley coaches

Special-purpose vehicles

- e.g., trucks fitted with elevator platforms, tow trucks

Locomotives, railway rolling stock, and rapid transit equipment

Ferries and boats

Medium and heavy-duty trucks

- e.g., road vehicles designed primarily for transportation of good with a gross vehicle weight rating of more than 5 tonnes

Materials handling trucks and tractors

- e.g., lifting machinery, forklift trucks

Other materials handling equipment

- e.g., winches, aerial work platforms, hoists, conveyors

Other transportation equipment

- e.g., all-terrain vehicles

Navigational and guidance instruments

- e.g., ultrasonic detecting equipment, radio navigational aid, radio direction finders

Broadcast, studio, alarm, and signalling equipment

- e.g., traffic control equipment, surveillance cameras

Telephone and data communications equipment

- e.g., fax machines, telephone switching, local area routers, smartphones

Measuring, control and scientific instruments

- e.g., counting devices

Powered hand tools

Computers and peripherals

Office furniture

Furniture and fixtures

- Exclude office furniture

Passenger cars, light-duty trucks, vans and SUVs

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Other transport not elsewhere classified (n.e.c)

The administration of affairs and services concerning operation, use, construction and maintenance of inland, coastal and ocean water, railway, air and other transport systems and facilities.

Includes:

• harbours, docks, canals, bridges, tunnels, channels, breakwaters, piers, wharves, etc.
• water, rail or air transport navigation aids and equipment (radio, satellite, etc.)
• emergency rescue and towing services
• registration, licensing and inspection of vessels and crews
• regulations concerning passenger safety and freight security.

Excludes:

• shipbuilders and rolling stock manufacturers (see Agriculture, forestry, fishing, hunting, mining, manufacturing, and construction)
• construction of noise embankments, hedges and other anti-noise facilities including the resurfacing of sections of urban highways with noise reducing surfaces (see Other community amenities and environmental protection)
• ferry service with fixed routes and schedules that charge a per-trip fee (see Public transit).

Assets for Other transport n.e.c

Passenger terminal buildings and airports

- e.g., heliports, railway stations, boat passenger terminals

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Office and administrative buildings

Other buildings, specify:

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Parking lots and parking garages

- Include associated electric car charging stations

Railway lines

Runways

- e.g., airfields, heliport terminal, tarmac, runway lighting

Bridges

- Include overpasses

Tunnels

Marinas

Seaports and harbours

Canals and waterways

Other marine infrastructure

Other transportation infrastructure

- e.g., motor vehicle inspection stations, weigh stations

Other infrastructure, specify:

Aircraft

Locomotives, railway rolling stock, and rapid transit equipment

Non-militrary ships, barges and platforms

- e.g., ferry boats, tug boats

Other boats and personal watercraft

Buses

- e.g., vans of a seating capacity of 10 persons or more, electric trackless trolley coaches

Passenger cars, light-duty trucks, vans and SUVs

Special-purpose vehicles

- e.g., street flushers, tow trucks, vehicle mounted snow plows

Materials handling trucks and tractors

Other materials handling equipment

- e.g., winches, aerial work platforms, hoists, conveyors

Navigational and guidance instruments

- e.g., ultrasonic detecting equipment, radio navigational aid, radio direction finders

Broadcast, studio, alarm, and signalling equipment

- e.g., traffic control equipment, surveillance cameras

Measuring, control and scientific instruments

- e.g., counting devices, parking meters

Televisions and other audio and video equipment

Computers and peripherals

Water supply

The administration of water supply affairs.

Includes:

• assessment of future needs and determination of availability
• supervision and regulation of all facets of potable water supply including water purity, price and quantity controls
• construction or operation of water supply systems
• production and dissemination of general information, technical documentation and statistics on water supply affairs and services
• activities to support the operation, construction, maintenance or upgrading of water supply systems.

Excludes:

• irrigation systems (see Agriculture, forestry, fishing, hunting, mining, manufacturing, and construction)
• collection and treatment of waste water (see Waste water management).

Assets for Water supply

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Office and administrative buildings

Other buildings, specify:

Water filtration plants

Water supply infrastructure

- e.g., aqua ducts mains, trunk and distribution mains, water reservoirs, water wells, fill stations

Other infrastructure, specify:

Water treatment equipment

Filters and strainers for fluids and fluid power systems

Pumps and compressors

Boilers, metal tanks, industrial valves and seals

Measuring, control, and scientific instruments

Broadcast, studio, alarm, and signalling equipment

Televisions and other audio and video equipment

Computers and peripherals

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Office and administrative buildings

Other buildings, specify:

Community amenities not elsewhere classified (n.e.c)

The administration of housing development affairs and services, promotion, monitoring and evaluation of housing development activities whether or not the activities are under the auspices of public authorities. Also included are activities such as formulation, administration, coordination and monitoring of overall policies, plans, programmes and budgets relating to housing and community amenities, preparation and enforcement of legislation and standards relating to housing and community amenities, production and dissemination of general information, technical documentation and statistics relating to housing and community amenities.

Includes:

• slum clearance related to provision of housing
• acquisition of land needed for construction of dwellings
• administration of zoning laws and land-use and building regulations
• construction or purchase and remodelling of dwelling units for the general public or for people with special needs
• planning of new communities or of rehabilitated communities
• planning the improvement and development of facilities such as housing, industry, public utilities, health, education, culture, recreation, etc. for communities
• preparation of schemes for financing planned developments
• production and dissemination of general information, technical documentation and statistics on community development affairs and services
• development and regulation of housing standards
• production and dissemination of public information, technical documentation and statistics on housing development affairs and services
• activities to support the expansion, improvement or maintenance of the housing stock.

Excludes:

• administration, development and regulation of construction standards (see Agriculture, forestry, fishing, hunting, mining, manufacturing, and construction)
• activities to help households meet the cost of housing, such as the provision of affordable housing (see Social protection).
• plan implementation, that is, the actual construction of housing, industrial buildings, streets, public utilities, cultural facilities, etc. (classified according to function).

Assets for Community amenities n.e.c

Other residential buildings

- e.g., buildings that provide accommodation units with self-contained and exclusive use of bathroom and kitchen facilities to the occupants of each unit

Office and administrative buildings

Industrial laboratories, research and development centres

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Other buildings, specify:

Parking lots and parking garages

- Include associated electric car charging stations

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Other infrastructure, specify:

Passenger cars, light-duty trucks, vans and SUVs

Special-purpose vehicles

- e.g., fire trucks, tow trucks, vehicle mounted snow plows

Powered hand tools

Pumps and compressors

Other transportation equipment

- e.g., all-terrain vehicles

Medical, dental and personal safety supplies

Playground, gymnasium, exercise, and other athletic equipment

Telephone and data communications equipment

- e.g., fax machines, telephone switching, local area routers, smartphones

Televisions and other audio and video equipment

Computers and peripherals

Optical and projection equipment, photocopiers, and office machines

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Storm water management

The administration, supervision, inspection, operation or support of rain or storm water management systems, including activities to support the operation, construction, maintenance or upgrading of such systems.

Includes:

• system of collectors, pipelines, conduits and pumps to evacuate any rainwater from the points of generation to either a sewage system or to a point where rain water is discharged to surface water

Assets for Storm water management

Office and administrative buildings

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Other buildings, specify:

Flood protection infrastructure

- e.g., storm sewers, drains, pipes, dams, reservoirs

Pollution abatement and control

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Other infrastructure, specify:

Filters and strainers for fluids and fluid power systems

Water treatment equipment

Pumps and compressors

Special-purpose vehicles

- e.g., trucks for refuse collection

Medium and heavy-duty trucks

Boilers, metal tanks, industrial valves and seals

Measuring, control, and scientific instruments

Broadcast, studio, alarm, and signalling equipment

Televisions and other audio and video equipment

Computers and peripherals

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Waste water management

The administration, supervision, inspection, operation or support of sewage systems and waste water treatment, including activities to support the operation, construction, maintenance or upgrading of such systems.

Includes:

• system of collectors, pipelines, conduits and pumps to evacuate any waste water (domestic and other available waste water) from the points of generation to either a sewage treatment plant or to a point where waste water is discharged to surface water
• mechanical, biological or advanced process to render waste water fit to meet applicable environment standards or other quality norms.

Excludes:

• rain water or storm water systems (see Storm water management).

Assets for Waste water management

Industrial service buildings and depot

- e.g., maintenance garages, storage areas

Office and administrative buildings

Other buildings, specify:

Sewage treatment plants

Sewage collection and disposal infrastructure

Flood protection infrastructure

- e.g., storm sewers, drains, pipes, dams, reservoirs

Pollution abatement and control

Other infrastructure, specify:

Water treatment equipment

Filters and strainers for fluids and fluid power systems

Boilers, metal tanks, industrial valves and seals

Pumps and compressors

Measuring, control, and scientific instruments

Medium and heavy-duty trucks

Special-purpose vehicles

- e.g., trucks for refuse collection

Broadcast, studio, alarm, and signalling equipment

Televisions and other audio and video equipment

Computers and peripherals

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Waste management

The administration, supervision, inspection, operation or support of waste collection, treatment and disposal systems, including activities to support the operation, construction, maintenance or upgrading of such systems.

Includes:

• collection, treatment and disposal of nuclear waste
• collection of all types of waste, whether selective by type of product or undifferentiated covering all waste
• transport to place of treatment or discharge
• treatment by any method or process designed to change the physical, chemical or biological character or composition of any waste so as to neutralize it, to render it non-hazardous, to make it safer for transport, to make it amenable for recovery or storage or to reduce it in volume
• disposal to final placement of waste for which no further use is foreseen by landfill, containment, underground disposal, dumping at sea or any other relevant disposal method.

Assets for Waste management

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Office and administrative buildings

Other buildings, specify:

Waste disposal facilities

Sewage treatment plants

Other sewage infrastructure

Other infrastructure, specify:

Materials handling trucks and tractors

Special-purpose vehicles

- e.g., trucks for refuse collection

Medium and heavy-duty trucks

Freight and utility trailers

Other materials handling equipment

Metalworking machinery

Other processing equipment

Heavy-gauge metal containers

- e.g., intermodal

Measuring, control, and scientific instruments

Boilers, metal tanks, industrial valves and seals

Televisions and other audio and video equipment

Computers and peripherals

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Other community amenities and environmental protection

The administration, management, regulation, supervision, operation and support of activities such as formulation, administration, coordination and monitoring of overall policies, plans, programmes and budgets for the promotion of environmental protection; the preparation and enforcement of legislation and standards for the provision of environmental protection services, and the production and dissemination of general information, technical documentation and statistics on environmental protection.

This group covers activities relating to ambient air and climate protection, soil and groundwater protection, noise and vibration abatement, protection against radiation, protection of fauna and flora species and habitats, and the protection of landscapes for their aesthetic values.

Includes:

• rehabilitation of abandoned mines and quarry sites
• protection of habitats including the management of natural parks and reserves
• protection of flora and fauna species
• construction, maintenance and operation of monitoring systems and stations (other than weather stations)
• construction of noise embankments, hedges and other anti-noise facilities including the resurfacing of sections of urban highways or railways with noise reducing surfaces
• measures to clean pollution in water bodies
• measures to control or prevent the emissions of greenhouse gases and pollutants that adversely affect the quality of the air
• construction, maintenance and operation of installations for the decontamination of polluted soils and for the storage of pollutant products
• reshaping of damaged landscapes for the purpose of strengthening their aesthetic value
• transportation of pollutant products.

Assets for Other community amenities and environmental protection

Office and administrative buildings

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Other buildings, specify:

Water filtration plants

Parking lots and parking garages

- Include associated electric car charging stations

Waste disposal facilities

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Site remediation services

- e.g., land improvements

Pollution abatement and control infrastructure

Other infrastructure, specify:

Passenger cars, light-duty trucks, vans and SUVs

Medium and heavy-duty trucks

Special-purpose vehicles

Non-military ships, barges and platform

- e.g., ferry boats, tug boats

Boats and personal watercraft

Freight and utility trailers

Filters and strainers for fluids and fluid power systems

Measuring, control and scientific instruments

Computers and peripherals

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Defense, public order and safety

The administration, operation and support of fire prevention and fire-fighting services; of law courts, prisons and other places for the detention or rehabilitation of criminals; military or civil defence affairs and services, and of foreign military aid (monitoring of policies as well as preparation and enforcement of legislation relating to defense). Activities such as formulation, administration, coordination and monitoring of overall policies, plans, programmes and budgets relating to public order and safety are included.

Includes:

• workhouses, reformatories, borstals, asylums for the criminally insane, etc.
• operation of parole and probation systems;
• fire-prevention and fire-fighting training programmes;
• mountain rescue, beach surveillance, evacuation of flooded areas, etc.
• land, sea, air and space defence forces
• border and coast guards
• engineering, transport, communication, intelligence, personnel and other non-combat defence forces
• applied research and experimental development related to defence, public order and safety
• legal representation and advice on behalf of government or on behalf of others provided by government

Excludes:

• forces especially trained and equipped for fighting or preventing forest fires (see Agriculture, forestry, fishing, hunting, mining, manufacturing, and construction)
• military schools and colleges where curricula resemble those of civilian institutions even though attendance may be limited to military personnel and their families (see Education)
• administration of war veterans' affairs (see Other health and social protection)
• equipment and facilities for emergency use in the case of peacetime disasters (see Other health and social protection)
• pension schemes for military personnel (see Other health and social protection).

Assets for Defense, public order and safety

Public security facilities

- e.g., prisons, police stations, fire stations, detention centres, court houses

Industrial service buildings and depots

- e.g., maintenance garages, storage facilities, aircraft hangars, aircraft maintenance buildings

Shelters and other collective dwellings

Office and administrative buildings

Schools, colleges, universities and other educational buildings

Industrial laboratories, research and development centres

Warehouses

- e.g., refrigerated storage, freight terminal buildings

Clinics and other medical buildings

Other buildings, specify:

Parking lots and parking garages

- Include associated electric car charging stations

Runways

- e.g., airfields, heliport terminal, tarmac, runway lighting

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Flood protection infrastructure

- e.g., pipes, dams, reservoirs

Other sewage infrastructure

Water supply infrastructure

Electric power infrastructure

Other infrastructure, specify:

Furniture and fixtures

- Exclude office furniture

Passenger cars, light-duty trucks, vans and SUVs

Special-purpose vehicles

- e.g., fire trucks, prison vans

Freight and utility trailers

Non-military Aircraft

Non-military ships, barges and platforms

Unmanned aerial vehicles

- e.g., drones

Boats and personal watercraft

Military aircraft

Military ships

Military armoured vehicles

Broadcast, studio, alarm, and signalling equipment

Telephone and data communications equipment

- e.g., fax machines, telephone switching, local area routers, smartphones

Medical, dental and personal safety supplies

Automatic weapons, machine guns, rocket launchers, howitzers, mortars, and other weapons

Include parts

Computers and peripherals

Optical and projection equipment, photocopiers, and office machines

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Hospital services

This group covers the services of general and specialist hospitals, the services of medical centres, maternity centres, nursing homes and convalescent homes which chiefly provide in-patient services, the services of military base hospitals, the services of institutions serving old people in which medical monitoring is an essential component and the services of rehabilitation centres providing in-patient health care and rehabilitative therapy where the objective is to treat the patient rather than to provide long-term support.

Includes:

• Hospital day-care and home-based hospital treatment
• hospices for terminally ill persons
• specialized hospitals that provide treatment of a particular condition, disease or class of patient (i.e., tuberculosis, cancer etc.).

Excludes:

• military field hospitals (see Defense, public order and safety)
• surgeries, clinics and dispensaries devoted exclusively to outpatient care (see Health services)
• institutions for disabled persons and rehabilitation centres providing primarily long-term support (see Other health and social protection)
• retirement homes for elderly persons (see Other health and social protection)
• activities related to payments to patients for loss of income due to hospitalization (see Other health and social protection).

Assets for Hospital services

Hospitals

Clinics and other medical buildings

Nursing home units without exclusive kitchen and bath

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Restaurants and bars

Stores and retail outlets

Office and administrative buildings

Other buildings, specify:

Parking lots and parking garages

- Include associated electric car charging stations

Outdoor recreational facilities

Other infrastructure, specify:

Medical and laboratory equipment

- e.g., medical furnishings and laboratory apparatus

Other medical, dental and personal safety supplies

- e.g., wheelchairs

Other scientific and technical instruments

Furniture and fixtures, except office furniture

Commercial cooking and food-warming equipment

Commercial and service industry machinery and equipment (n.e.c.)

- e.g., commercial laundry machines

Passenger cars, light-duty trucks, vans and SUVs

Special-purpose vehicles

- e.g., ambulances

Broadcast, studio, alarm, and signalling equipment

Boilers, metal tanks, industrial valves and seals

Heating and cooling equipment

- Exclude household appliances

Telephone and data communications

- e.g., fax machines, telephone switching, local area routers, smartphones

Televisions and other audio and video equipment

Computers and peripherals

Optical and projection equipment, photocopiers, and office machines

Office furniture

Sporting and athletic goods

- e.g., exercise equipment, playground equipment

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Health except hospital services

This group covers medical, dental and paramedical services delivered to outpatients by practitioners and auxiliaries. The services may be delivered at home, in individual or group consulting facilities, dispensaries or the outpatient clinics of hospitals and the like. Outpatient services include the medicaments, prostheses, medical appliances and equipment and other health-related products supplied directly to outpatients by medical, dental and paramedical practitioners and auxiliaries.

The administration, inspection, operation or support of public health services such as blood bank operation (collecting, processing, storing, shipping), disease detection (cancer, tuberculosis, venereal disease), prevention (immunization, inoculation), monitoring (infant nutrition, child health), epidemiological data collection, family planning services, etc. are also included.

Includes:

• licensing of medical establishments and medical and paramedical personnel
• general and specialized medical clinics
• offices of general and specialist medical practitioners
• dental clinics and dentists
• services of orthodontic specialists
• acupuncturists, chiropodists, chiropractors, optometrists, practitioners of traditional medicine, etc.
• medical analysis laboratories and x-ray centres
• preparation and dissemination of information on public health matters
• outpatient thermal bath or sea-water treatments
• ambulance services (other than ambulance services operated by hospitals)
• formulation, administration, coordination and monitoring of overall health policies, plans, programs and budgets
• provision of vaccines, oral contraceptives, and other pharmaceutical products
• provision of first-aid kits and other medical products
• provision of corrective eyeglasses, hearing aids, orthopaedic footwear, wheelchairs, etc.
• formulation and administration of government policy
• setting and enforcement of standards for medical and paramedical personnel and for hospitals, clinics, surgeries, etc.
• regulation and licensing of providers of health services
• applied research and experimental development into medical and health-related matters
• production and dissemination of general information, technical documentation and statistics on health.

Exclusions:

• medical, dental and paramedical services provided to in-patients by hospitals and the like (see Hospital services)
• overhead expenses connected with administration or functioning of a group of hospitals (see Hospital services)
• medical products and equipment supplied directly to in-patients by hospitals and the like (see Hospital services).

Assets for Health except hospital services

Nursing home units with exclusive kitchen and bathroom

Clinics and other medical buildings

Nursing home units without exclusive kitchen and bath

Shelters and other collective dwellings

Daycare centres

Industrial laboratories, research and development centres

Stores and retail outlets

Passenger terminal buildings and airports

- e.g., heliports

Office and administrative buildings

Other buildings, specify:

Parking lots and parking garages

- Include associated electric car charging stations

Other infrastructure, specify:

Medical and laboratory equipment

- Exclude scientific instruments

Other medical, dental and personal safety supplies

Other scientific and technical instruments

Furniture and fixtures, except office furniture

Commercial cooking and food-warming equipment

Passenger cars, light-duty trucks, vans and SUVs

Special-purpose vehicles

- e.g., ambulances

Broadcast, studio, alarm, and signalling equipment

Commercial and service industry machinery and equipment (n.e.c.)

- e.g., commercial laundry machines

Telephone and data communications

- e.g., fax machines, telephone switching, local area routers, smartphones

Computers and peripherals

Optical and projection equipment, photocopiers, and office machines

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Housing

The provision of social protection in the form of benefits in kind to help households meet the cost of housing (recipients of these benefits are means-tested).

Includes:

• the administration, operation or support of such social protection schemes
• activities to help tenants with rent costs or to alleviate the current housing costs of owner occupiers (that is to help with paying mortgages or interest)
• provision of low-cost or social housing.

Assets for Housing

Affordable housing

Senior housing

Other residential buildings, specify:

Office and administrative buildings

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Other buildings, specify:

Parking lots and parking garages

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Bridges

- Include overpasses

Tunnels

Other infrastructure, specify:

Passenger cars, light-duty trucks, vans and SUVs

Special-purpose vehicles

- e.g., fire trucks, tow trucks, vehicle mounted snow plows

Powered hand tools

Pumps and compressors

Other transportation equipment

- e.g., all-terrain vehicles

Medical, dental and personal safety supplies

Telephone and data communications equipment-

e.g., fax machines, telephone switching, local area routers, smartphone

Televisions and other audio and video equipment

Construction machinery and equipment

Playground, gymnasium, exercise, and other athletic equipment

Computers and peripherals

Optical and projection equipment, photocopiers, and office machines

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Other health and social protection

The provision of social protection in the form of cash benefits or benefits in kind to persons who are unable to find suitable employment or who are unable to engage in economic activity or lead a normal life due to a physical or mental impairment (permanent or likely to persist beyond a minimum prescribed period); to protect against the risks linked to old age (loss of income, inadequate income, lack of independence in carrying out daily tasks, reduced participation in social and community life, etc.); to support persons who are survivors of a deceased person spouse or relative or who are victims of crime; and to support households with dependent children.

Includes:

• the administration, operation or support of such social protection schemes
• provision of benefits to replace in whole or in part loss of earnings during a temporary inability to work due to sickness or injury
• unemployment benefits and early retirement benefits due to unemployment or job reduction caused by economic measures
• support to targeted groups in the labour force who take part in training schemes intended to develop their potential for employment
• disability pensions paid to persons below the standard retirement age who encounter a disability which impairs their ability to work
• support to disabled persons undertaking work adapted to their condition or undergoing vocational training
• old-age pensions
• survivors' pensions, death grants, and other support to survivors
• maternity allowances, birth grants, parental leave benefits, family or child allowances, and other support to households to help them meet the costs of specific needs (e.g., those of the lone parent families or families with handicapped children)
• mobility and resettlement payments
• vocational training provided to persons without a job or retraining provided to persons at risk of losing their job
• accommodation, food or clothes provided to unemployed persons and their families
• lodging and possibly board provided to elderly persons or to disabled persons in appropriate establishments
• assistance provided to disabled persons to help them with daily tasks (home help, transport facilities etc.)
• vocational and other training provided to further the occupational and social rehabilitation of disabled persons
• support provided to elderly persons, to disabled persons, or to survivors to enable them to participate in leisure and cultural activities or to travel or to participate in community life
• support to elderly persons or persons temporarily unable to work due to sickness or injury (home help, transport facilities, etc.).
• pension schemes for military personnel and for government employees.

Excludes:

• family planning services (see Health services)
• general programmes or schemes directed towards increasing labour mobility, reducing the rate of unemployment or promoting the employment of disadvantaged or other groups characterized by high unemployment (see General economic, commercial, and labour affairs).

Assets for Other health and social protection

Other residential buildings

Office and administrative buildings

Daycare centres

Shelters and other collective dwellings

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Other buildings, specify:

Parking lots and parking garages

Other infrastructure, specify:

Passenger cars, light-duty trucks, vans and SUVs

Furniture and fixtures

- Exclude office furniture

Computers and peripherals

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Education

The provision of education and the administration, inspection, operation or support of schools and other institutions providing educational services. The provision of subsidiary services to education and the administration, inspection, operation or support of transportation, food, lodging, medical and dental care and related subsidiary services chiefly for students regardless of level.

Includes:

• military schools and colleges where curricula resemble those of civilian institutions
• police colleges offering general education in addition to police training
• provision of education by radio or television broadcasting
• literacy programmes for students too old for elementary/primary school
• out-of-school education for adults and young people
• vocational training and cultural development
• activities related to providing scholarships, grants, loans and allowances to support students.

Excludes:

• school health monitoring and prevention services (see Health services).

Assets for Education

Student residence units with exclusive kitchen and bathroom

Schools, colleges, universities and other educational buildings

Student residence units without exclusive kitchen and bathroom

Industrial laboratories, research and development centres

Libraries

Sports facilities with spectator capacity

Other indoor recreational facilities

Restaurants and bars

Daycare centres

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Office and administrative buildings

Other buildings, specify:

Parking lots and parking garages

Outdoor recreational facilities

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Other infrastructure, specify:

Medical and medical laboratory equipment

- Exclude scientific instruments

Measuring, control and scientific equipment

Other scientific and technical instruments

Furniture and fixtures

- Exclude office furniture

Buses

Passenger cars, light-duty trucks, vans and SUVs

Medium and heavy-duty trucks

Special-purpose vehicles

Boats and personal watercraft

Aircraft

Other transportation equipment

- e.g., all-terrain vehicles

Navigational and guidance instruments

- e.g., ultrasonic detecting equipment, radio navigational aid, radio direction finders

Agricultural, lawn and garden machinery and equipment

Construction machinery and equipment

Metalworking machinery

Powered hand tools

Broadcast, studio, alarm, and signalling equipment

Commercial cooking and food-warming equipment

Commercial and service industry machinery (n.e.c.)

Televisions and other audio and video equipment

Telephone and data communications equipment

Playground, gymnasium, exercise, and other athletic equipment

Heating and cooling equipment

- Exclude household appliances

Boilers, metal tanks, industrial valves and seals

Pumps and compressors

Computers and peripherals

Optical and projection equipment, photocopiers, and office machines

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Recreation, culture and religion

The provision of sporting, recreational, and cultural services and the operation or support of broadcasting and publishing services; administration of sporting, recreational, cultural, religious, broadcasting and publishing affairs; supervision and regulation of sporting, recreation and cultural facilities, and of broadcasting and publishing services; activities to support teams or individual competitors or players, individual artists, writers, designers, composers and others working in the arts, or to organizations engaged in promoting cultural activities.

Includes:

• formulation, administration, coordination and monitoring of overall policies, plans, programmes and budgets for the promotion of sport, recreation, culture and religion
• preparation and enforcement of legislation and standards for the provision of recreational and cultural services
• provision of facilities for religious and other community services, including support for their operation, maintenance and repair
• production and dissemination of general information, technical documentation and statistics on recreation, cultural and religion
• operation or support of facilities for recreational pursuits (parks, beaches, camping grounds and associated lodging places furnished on a non-commercial basis, swimming pools, public baths for washing, etc.)
• facilities for active sporting pursuits or events (playing fields, tennis courts, squash courts, running tracks, golf courses, boxing rings, skating rinks, gymnasia, etc.)
• operation or support of operation or support of facilities for passive sporting pursuits or events (chiefly specially equipped venues for playing cards, board games, etc.)
• operation or support of facilities for cultural pursuits (libraries, museums, art galleries, theatres, exhibition halls, monuments, historic houses and sites, zoological and botanical gardens, aquaria, arboreta, etc.)
• production, operation or support of cultural events (concerts, stage and film productions, art shows, etc.)
• national, regional or local team representation in sporting events
• construction or acquisition of facilities for television or radio broadcasting
• construction or acquisition of plant, equipment or materials for newspaper, magazine or book publishing
• the production of material for, and its presentation by, broadcasting
• the gathering of news or other information
• the distribution of published works
• national, regional or local celebrations provided they are not intended chiefly to attract tourists.

Excludes:

• sporting and recreational facilities associated with educational institutions (see Education)
• cultural events intended for presentation beyond national boundaries (see General public services)
• national, regional or local celebrations intended chiefly to attract tourists (see Tourism)
• government printing offices and plants (see General public services)
• provision of education by radio or television broadcasting (see Education).

Assets for Recreation, culture and religion

Sports facilities with spectator capacity

Other Indoor recreational facilities

Libraries

Religious centres and memorial sites

Museums

Theatres and halls

- e.g., concert halls, exhibition halls, movie theatres

Historical sites

Restaurants and bars

Marinas

Industrial service buildings and depots

Office and administrative buildings

Other institutional buildings

- e.g., park buildings

Other buildings, specify:

Outdoor recreational facilities

Parking lots and parking garages

Other infrastructure, specify:

Furniture and fixtures

- Exclude office furniture

Passenger cars, light-duty trucks, vans and SUVs

Broadcast, studio, alarm, and signalling equipment

Telephone and data communications equipment

Commercial cooking and food-warming equipment

Commercial and service industry machinery (n.e.c.)

Playground, gymnasium, exercise, and other athletic equipment

Computers and peripherals

Optical and projection equipment, photocopiers, and office machines

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Electricity

The administration, conservation, development, supervision and regulation of the generation, transmission and distribution of electricity. This class covers both traditional sources of electricity (such as thermal or hydro supplies) and newer sources (such as wind or solar heat).

Assets for Electricity

Office and administrative buildings

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Industrial laboratories, research and development centres

Other buildings, specify:

Power transmission networks

Power distribution networks

Hydro-power plants

Wind and solar power plants

Fossil fuel/steam power plants

Nuclear power plants

Other electric power infrastructure

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Pollution abatement and control infrastructure

Other infrastructure, specify:

Power and distribution transformers

Turbines, turbine generators, and turbine generator sets

Instruments for measuring electricity

Nuclear reactor steam supply system equipment

Switchgear, switchboards, relays, and industrial control apparatus

Boilers, metal tanks, industrial valves and seals

Other scientific and technical instruments

Engines and mechanical power transmission equipment

Electric motors and generators

Telephone and data communications equipment

Broadcast, studio, alarm, and signalling equipment

Construction machinery and equipment

Medium and heavy-duty trucks

Freight and utility trailers

Passenger cars, light-duty trucks, vans and SUVs

Computers and peripherals

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Fuel and energy

The administration of fuel and energy affairs and services, except electricity, including supervision, regulation, conservation, discovery, development and rationalized exploitation of the resources (extraction, processing, distribution and use).

Includes:

• coal of all grades, lignite and peat irrespective of the method used in their extraction or beneficiation and the conversion of these fuels to other forms such as coke or gas
• natural gas, liquefied petroleum gases and refinery gases, oil from wells or other sources (such as shale or tar sands), and the distribution of town gas regardless of its composition
• nuclear and other fuels such as alcohol, wood and wood wastes
• heat in the form of steam (such as hot water or hot air)
• geothermal resources and non-electric energy produced by wind or solar heat.

Assets for Fuel and energy

Office and administrative buildings

Warehouses

- e.g., refrigerated storage, freight terminal buildings

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Other buildings, specify:

Production facilities in oil and gas extraction

Natural gas processing plants

Pipelines

Other oil and gas infrastructure

- e.g., gas mains, bulk storage, pumping sites, oil or gas storage tanks, injection wells, seismograph stations

Development drilling

Waste disposal facilities

- e.g., underground caverns

Electric power infrastructure

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Other transportation infrastructure

- e.g., loading facilities, freight terminal structures

Parking lots and parking garages

Other infrastructure, specify:

Measuring, control and scientific instruments

- e.g., laboratory equipment

Pumps and compressors

Electric motors and generators

Heating and cooling equipment

- Exclude household appliances

Oil and gas field production machinery and equipment

Computers and peripherals

Office furniture

Broadcast, studio, alarm, and signalling equipment

Passenger cars, light-duty trucks, vans and SUVs

Medium and heavy-duty trucks

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Tourism

The administration of tourism affairs and services.

Includes:

• promotion and development of tourism
• liaison with the transport, hotel and restaurant industries and other industries benefiting from the presence of tourists
• operation of tourist offices
• organization of advertising campaigns, including the production and dissemination of promotional literature and the like
• compilation and publication of statistics on tourism.

Assets for Tourism

Office and administrative buildings

Historical sites

Museums

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Other buildings, specify:

Parking lots and parking garages

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Other infrastructure, specify:

Passenger cars, light-duty trucks, vans and SUVs

Buses

- e.g., vans of a seating capacity of 10 persons or more, electric trackless trolley coaches

Other boats and personal watercraft

Computers and peripherals

Office furniture

Furniture and fixtures

- Exclude office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

General economic, commercial, and labour affairs

The administration of general economic, commercial and labour affairs and services, including general foreign commercial affairs; formulation and implementation of general economic, commercial and labour policies; liaison among different branches of government and between government and overall industrial, business and labour organizations.

Includes:

• regulation or support of export and import trade and of commodity and equity markets
• supervision and regulation of labour conditions (hours of work, wages, safety, etc.)
• trade promotion activities
• programmes or schemes to facilitate labour mobility, to reduce discrimination, to reduce unemployment in distressed or underdeveloped regions, to promote the employment of disadvantaged or other groups, etc.
• operation or support of arbitration and mediation services
• regulation of monopolies and other restraints on trade and market entry
• supervision of the banking industry
• consumer education and protection
• institutions dealing with patents, trademarks, copyrights and company registration
• weather forecasting, hydrologic surveys, geodesic surveys, etc.
• promotion of general economic and commercial policies and programmes.

Assets for General economic, commercial, and labour affairs

Office and administrative buildings

- e.g., bank buildings

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Other institutional buildings

- e.g., meteorological stations

Other buildings, specify:

Parking lots and parking garages

Other infrastructure, specify:

Passenger cars, light-duty trucks, vans and SUVs

Aircraft

Other transportation equipment

Measuring, control, and scientific instruments

Computers and peripherals

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Agriculture, forestry, fishing, hunting, mining, manufacturing, and construction

The administration, operation, supervision and regulation of agricultural, forestry, fishing, hunting, mining, manufacturing, and construction industry affairs and services.

Includes:

• issuance of certificates permitting occupancy
• development, expansion or improvement of manufacturing
• construction, operation or support of flood control, irrigation and drainage systems
• liaison with manufacturers' associations and other organizations interested in manufacturing affairs and services
• forest crops in addition to timber
• forest fire fighting and prevention
• restricting or encouraging output of a particular crop or for allowing land to remain uncultivated
• regulation of production rates
• inspections of sites for conformity with safety regulations, protection of consumers against dangerous products, etc.
• conservation, extension and rationalized exploitation of resources and reserves
• protection, propagation and rationalized exploitation of fish and wildlife stocks
• operation or support of reforestation work, pest and disease control
• fish hatcheries, extension services, stocking or culling activities, etc.
• issuance of licences and leases
• issuance of fishing and hunting licences
• veterinary services to farmers, pest control services, crop inspection services and crop grading services.

Excludes:

• support for the construction of housing, industrial buildings, streets, public utilities (e.g., water, gas, electricity, heating), cultural facilities, etc. (classified according to function)
• development and regulation of housing standards (see Housing)
• control of offshore and ocean fishing (see Defense, public order and safety)
• fishing and hunting affairs and services that take place in natural parks and reserves (see Recreation, culture, and religion)
• affairs and services concerning the coal processing industry (see Fuel and energy)
• petroleum refineries (see Fuel and energy).

Assets for Agriculture, forestry, fishing, hunting, mining, manufacturing, and construction

Office and administrative buildings

Farm buildings

Manufacturing plants

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Industrial laboratories, research and development centres

Warehouses

Other buildings, specify:

Parking lots and parking garages

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Irrigation networks

Other infrastructure, specify:

Passenger cars, light-duty trucks, vans and SUVs

Special-purpose vehicles

- e.g., fire trucks, prison vans

Aircraft

Medium and heavy-duty trucks

Agricultural, lawn and garden machinery and equipment

Heating and cooling equipment

- Exclude household appliances

Industry-specific manufacturing equipment

Materials handling equipment

Measuring, control and scientific instruments

Other scientific and technical instruments

Computers and peripherals

Office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Other economic affairs not elsewhere classified (n.e.c.)

General economic and commercial affairs and services concerning the regulation, construction, extension, improvement, operation and maintenance of communication systems (postal, telephone, telegraph, wireless and satellite communication systems); construction, extension, improvement, operation and maintenance of hotels and restaurants; the distributive trade and the storage and warehousing industry; supervision and regulation of wholesale and retail trade (permits, sales practices, labeling of packaged food and other household goods, inspection of scales and other weighing devices, etc.), as well as warehouses and stores (permits, control of bonded warehouses, etc.); production and dissemination of general information, technical documentation and statistics on communications affairs and services; on prices, on the availability of goods and on other aspects of the distributive trade; on the storage and warehousing industry; on hotel and restaurant affairs and services; activities to support the construction, operation, maintenance or upgrading of communication systems, of hotels and restaurant, or to support the distributive trade and the storage and warehousing industry; price control and rationing schemes operating through retailers or wholesalers regardless of the type of goods involved or intended consumer.

Includes:

• granting of franchises;
• assignment of communications frequencies, specification of markets to be served and tariffs to be charged, etc.
• distributive trade licensing, sales practices, labelling of packaged food and other goods intended for household consumption, inspection of scales and other weighing machines, etc.
• licensing and control of government-bonded warehouses
• multi-purpose development projects.

Excludes:

• radio and satellite navigation aids for water transport and air transport (see Other transport not elsewhere classified)
• radio and television broadcasting systems (see Recreation, culture, and religion)
• administration of price and other controls applied to the producer (classified according to function)
• food and other such subsidies applicable to particular population groups or individuals (see Other health and social protection)
• projects with one main function and other functions that are secondary (classified according to main function).

Assets for Other economic affairs not elsewhere classified (n.e.c.)

Office and administrative buildings

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Communication buildings

Hotels and convention centres

Stores and retail outlets

Restaurants and bars

Warehouses

Other commercial properties

- e.g., business parks, post offices, mail sortation facilities

Other buildings, specify:

Parking lots and parking garages

Telecommunications transmission support structures

Telecommunications transmission cables and lines

- Exclude optical fibre

Telecommunications transmission optical fibre cables

Other infrastructure, specify:

Passenger cars, light-duty trucks, vans and SUVs

Special-purpose vehicles

- e.g., armoured trucks for money and securities transportation

Medium and heavy-duty trucks

Freight and utility trailers

Buses

- e.g., vans of a seating capacity of 10 persons or more, electric trackless trolley coaches

Telephone and data communications equipment

- e.g., fax machines, telephone switching, local area routers, smartphones

Broadcast, studio, alarm, and signalling equipment

Computers and peripherals

Office furniture

Optical and projection equipment, photocopiers, and office machines

Furniture and fixtures

- Exclude office furniture

Commercial cooking and food-warming equipment

Commercial and service industry machinery and equipment (n.e.c.)

- e.g., banking and vending machines, coin-operated amusement machines

Measuring, control, and scientific instruments

Space satellites

- e.g., meteorological satellites, telecommunication satellites, global positioning system (GPS) receivers

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software- e.g., on contract and in-house development

General public services

The administration, operation or support of executive and legislative organs, of financial and fiscal affairs and services, and of external affairs and services, and basic research undertaken without any particular application or use in view.

Includes:

• office of the chief executive at all levels of government
• legislative bodies at all levels of government (parliaments, chambers of deputies, senates, assemblies, town councils, etc.)
• advisory, administrative and political staffs attached to chief executive offices and legislatures
• elections and referendums
• treasury or ministry of finance
• budget office
• customs authorities
• accounting and auditing service
• diplomatic and consular missions
• libraries and other reference services serving mainly executive and legislative organs
• operation or support of information and cultural services for distribution beyond national boundaries
• government agencies engaged in basic research or in applied research and experimental development related to general public services
• research undertaken by non-government bodies (e.g., research institutes and universities).

Assets for General public services

Office and administrative buildings

- e.g., parliament and senate buildings, town halls

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Other institutional buildings

- e.g., customs houses

Other buildings, specify:

Parking lots and parking garages

Other infrastructure, specify:

Passenger cars, light-duty trucks, vans and SUVs

Freight and utility trailers

Other transportation equipment

Materials handling trucks and tractors

Agricultural, lawn and garden machinery and equipment

Computers and peripherals

Optical and projection equipment, photocopiers, and office machines

Telephone and data communications equipment

- e.g., fax machines, telephone switching, local area routers, smartphones

Televisions and other audio and video equipment

Office furniture

Furniture and fixtures

- Exclude office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Other function – please specify

Assets for Other function

Office and administrative buildings

Industrial service buildings and depots

- e.g., maintenance garages, storage areas

Other buildings, specify:

Highway and road structures and networks

- Include signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedastrian lanes, traffic control infrastructure

Parking lots and parking garages

Other infrastructure, specify:

Passenger cars, light-duty trucks, vans and SUVs

Freight and utility trailers

Other transporation equipment

Materials handling trucks and tractors

Agricultural, lawn and garden machinery and equipment

Computers and peripherals

Optical and projection equipment, photocopiers, and office machines

Telephone and data communications equipment

- e.g., fax machines, telephone switching, local area routers, smartphones

Televisions and other audio and video equipment

Office furniture

Furniture and fixtures

- Exclude office furniture

Other machinery and equipment, specify:

Pre-packaged software

Custom-designed software - e.g., on contract and in-house development

List of assets for disposals and sales

Residential Construction

Affordable housing

Senior housing

Nursing home units with exclusive kitchen and bathroom

Student residence units with exclusive kitchen and bathroom

Other residential buildings, specify:

Non-Residential Construction

Industrial service buildings and depots

- e.g., maintenance garages, storage areas, aircraft hangars, aircraft maintenance buildings

Manufacturing plants

Farm buildings

Industrial laboratories, research and development centres

Office and administrative buildings

- e.g., parliament and senate buildings, town halls, bank buildings

Warehouses

- e.g., refrigerated storage, freight terminals

Hotels and convention centres

Stores and retail outlets

Service stations

- e.g., gas stations, automotive repair shops

Restaurants and bars

Passenger terminal buildings and airports

Sports facilities with spectator capacity

Other indoor recreational facilities

Theatres and halls

- e.g., concert halls, exhibition halls, movie theatres

Museums

Libraries

Religious centres and memorial sites

Historical sites

Daycare centres

Student residence units without exclusive kitchen and bathroom

Shelters and other collective dwellings

Schools, colleges, universities and other educational buildings

Hospitals

Clinics and other medical buildings

Nursing home units without exclusive kitchen and bath

Public security facilities

- e.g., prisons, police stations, fire stations, detention centres, court houses

Communication buildings

Other institutional buildings

- e.g., park buildings, customs houses, meteorological stations

Other commercial properties

- e.g., business parks, post offices, mail sortation facilities

Other buildings, specify:

Other infrastructure

Highway and road structures and networks

- e.g., signs, guardrails, lighting, landscaping, sidewalks, bicycle paths, pedestrian lanes, traffic control infrastructure

Bridges

- e.g., overpasses

Tunnels

Parking lots and parking garages

Railway lines and tracks, including light-rail

- e.g., signs, lighting, security and traffic control infrastructure

Runways

- e.g., airfields, heliport terminal, tarmac, runway lighting

Other transportation infrastructure

- e.g., motor vehicle inspection stations, weigh stations

Flood protection infrastructure

- e.g., storm sewers, drains, pipes, dams, reservoirs

Water filtration plants

Water supply infrastructure

- e.g., aqua ducts mains, trunk and distribution mains, water reservoirs, water wells, fill stations

Sewage treatment plants

Other sewage infrastructure

- e.g., collection and disposal infrastructure

Waste disposal facilities

Outdoor recreational facilities

Marinas

Seaports and harbours

Canals and waterways

Other marine infrastructure

Hydro-power plants

Fossil fuel/steam power plants

Wind and solar power plants

Nuclear power plants

Power transmission networks

Power distribution networks

Other electric power infrastructure

Irrigation networks

Pollution abatement and control infrastructure

Production facilities in oil and gas extraction

Natural gas processing plants

Pipelines

Other oil and gas infrastructure

- e.g., gas mains, bulk storage, pumping sites, oil or gas storage tanks, injection wells, seismograph stations

Telecommunications transmission support structures

Telecommunications transmission cables and lines

- Exclude optical fibre

Telecommunications transmission optical fibre cables

Machinery and equipment

Passenger cars, light-duty trucks, vans and SUVs

Medium and heavy-duty trucks

Buses

- e.g., vans of a seating capacity of 10 persons or more, electric trackless trolley coaches

Freight and utility trailers

Special-purpose vehicles

- e.g., ambulances, fire trucks, prison vans, trucks fitted with elevator platforms, tow trucks, armoured trucks for money and securities transportation

Materials handling trucks and tractors

Other materials handling equipment

- e.g., winches, aerial work platforms, hoists, conveyors

Locomotives, railway rolling stock, and rapid transit equipment

Non-military Aircraft

Unmanned aerial vehicles

- e.g., drones

Non-military ships, barges and platforms

- e.g., ferry boats, tug boats

Boats and personal watercraft

Other transportation equipment

- e.g., all-terrain vehicles

Computers and peripherals

Optical and projection equipment, photocopiers, and office machines

Office furniture

Furniture and fixtures

- Exclude office furniture

Playground, gymnasium, exercise, and other athletic equipment

Telephone and data communications equipment

- e.g., fax machines, telephone switching, local area routers, smartphones

Televisions and other audio and video equipment

Broadcast, studio, alarm, and signalling equipment

- e.g., traffic control equipment, surveillance cameras

Navigational and guidance instruments

- e.g., ultrasonic detecting equipment, radio navigational aid, radio direction finders

Water treatment equipment

Filters and strainers for fluids and fluid power systems

Pumps and compressors

Commercial cooking and food-warming equipment

Commercial and service industry machinery and equipment, (n.e.c.)

- e.g., banking and vending machines, coin-operated amusement machines, commercial laundry machines

Powered hand tools

Construction machinery and equipment

Nuclear reactor steam supply system equipment

Engines and mechanical power transmission equipment

Oil and gas field production machinery and equipment

Industry-specific manufacturing equipment

Heavy-gauge metal containers

- e.g., intermodal

Metalworking machinery

Other miscellaneous industrial machinery and non-motorized equipment, n.e.c.

Electric motors and generators

Switchgear, switchboards, relays, and industrial control apparatus

Turbines, turbine generators, and turbine generator sets

Boilers, metal tanks, industrial valves and seals

Heating and cooling equipment

- Exclude household appliances

Power and distribution transformers

Instruments for measuring electricity

Agricultural, lawn and garden machinery and equipment

Space satellites

- e.g., meteorological satellites, telecommunication satellites, global positioning system (GPS) receivers

Medical and laboratory equipment

- e.g., medical furnishings and laboratory apparatus

- Exclude scientific instruments

Medical, dental and personal safety supplies

Industrial and commercial fans, blowers and air purification equipment

Measuring, control and scientific instruments

- e.g., counting devices, parking meters, water metres, laboratory equipment

Other scientific and technical instruments

Military aircraft

Military ships

Military armoured vehicles

Automatic weapons, machine guns, rocket launchers, howitzers, mortars, and other weapons

- Include parts

Waste and scrap of iron and steel

Waste and scrap of aluminum and aluminum alloys

Waste and scrap of other non-ferrous metals

Other machinery and equipment, specify:

Software

Pre-packaged software

Custom-designed software

- e.g., on contract and in-house development

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the Annual Capital and Repairs Expenditures Survey: Actual for 2021.

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.

Statistics Canada will use information from this survey for statistical purposes.

Table of contents

Reporting period information

Reporting dollar amounts

Definitions

Industry characteristics

Reporting period information

For the purpose of this survey, please report information for your 12 month fiscal period for which the final day occurs on or between April 1, 2021 — March 31, 2022.

Here are twelve common fiscal periods that fall within the targeted dates:

• May 1, 2020 to April 30, 2021
• June 1, 2020 to May 31, 2021
• July 1, 2020 to June 30, 2021
• August 1, 2020 to July 31, 2021
• September 1, 2020 to August 31, 2021
• October 1, 2020 to September 30, 2021
• November 1, 2020 to October 31, 2021
• December 1, 2020 to November 30, 2021
• January 1, 2021 to December 31, 2021
• February 1, 2021 to January 31, 2022
• March 1, 2021 to February 28, 2022
• April 1, 2021 to March 31, 2022

Here are other examples of fiscal periods that fall within the required dates:

• September 18, 2020 to September 15, 2021 (e.g., floating year-end)
• June 1, 2021 to December 31, 2021 (e.g., a newly opened business)

Reporting dollar amounts

• All dollar amounts reported should be rounded to thousands of Canadian dollars (e.g., $6,555,444.00 should be rounded to $6,555);
• Exclude sales tax
• Your best estimates are acceptable when precise figures are not available;
• If there are no capital expenditures, please enter '0'.

Definitions

What are Capital Expenditures?

Capital Expenditures are the gross expenditures on fixed assets for use in the operations of your organization or for lease or rent to others. Gross expenditures are expenditures before deducting proceeds from disposals, and credits (capital grants, donations, government assistance and investment tax credits).

Fixed assets are also known as capital assets or property, plant and equipment. They are items with a useful life of more than one year and are not purchased for resale but rather for use in the entity's production of goods and services.

Examples are buildings, vehicles, leasehold improvements, furniture and fixtures, machinery, and computer software.

Include:

• Cost of all buildings, engineering structures, machinery and equipment which normally have a life of more than one year and are charged to fixed asset accounts
• Modifications and major renovations
• Capital costs such as feasibility studies, architectural, legal, installation and engineering fees
• Subsidies used to fund capital expenditures
• Capitalized interest charges on loans with which capital projects are financed
• Work done by own labour force
• Additions to capital work in progress

How to Treat Leases

Include:

• assets acquired as a lessee through either a capital or financial lease;
• assets acquired for lease to others as an operating lease.

Exclude:

• business acquisitions
• transfers and write-offs
• assets acquired for lease to others, either as a capital or financial lease.

Operating lease

The lessor bears the risk of ownership and retains a significant "residual" economic interest in the leased property. The lessee has the right to temporary use of the property, for a term shorter than the economic life of the property, in exchange for regular payments. At the end of the lease, the lessee has the option of purchasing the property at fair market value.

Capital or financial lease

These leases are similar in that the lessor in effect finances the "purchase" of the leased property by the lessee and retains a security interest in the leased property. The lessee retains the leased property for substantially all of its economic life.

Industry characteristics

New Assets: Report capital expenditures for acquisitions of new assets including the portion of work in progress for the current year. Include imports of used assets since they represent newly acquired assets for the Canadian economy.

Purchase of Used Canadian Assets: The object of our survey is to measure the acquisitions of new fixed assets separately from used fixed assets in the Canadian economy as a whole. This is because the acquisition of used assets does not increase the total inventory of fixed assets, it only transfers them within the Canadian economy.

Renovation, Retrofit, Refurbishing, Overhauling and Restoration: Report capital expenditures for existing assets being upgraded, renovated, retrofitted, refurbished, overhauled or restored.

Expected Useful Life of Assets: Report the expected life of the asset in years. If you have purchased similar assets with varying expected useful lives, please combine the data and provide a weighted average for the number of years, or the expected useful life of the asset with the largest value.

Land: Capital expenditures for land should include all costs associated with the purchase of the land that are not amortized or depreciated. Improvements of land should be reported in Non-Residential Construction.

Residential Construction: Capital expenditures incurred during the reporting period for residential structures (on a contracted basis and/or by your own employees).

• Include the housing portion of multi-purpose projects and of townsites.
• Exclude buildings that have accommodation units without self contained or exclusive use of bathroom and kitchen facilities (e.g., some student and senior citizens residences) and associated expenditures on services.

Non-Residential Construction: Capital expenditures incurred during the reporting period for non-residential building and engineering construction (on a contracted basis and/or by your own employees) whether for your own use or rent to others. Construction structures should be classified to an asset according to its principal use unless it is a multi-purpose structure where we would like you to separate the components. The cost of any machinery and equipment which is an integral or built-in feature of the structure (i.e. elevators, heating equipment, sprinkler systems, environmental controls, intercom systems, etc.) should be reported as part of that structure as well as landscaping, associated parking lots, etc.

Include:

• Manufacturing plants, warehouses, office buildings, shopping centres, etc.;
• Roads, bridges, sewers, electric power lines, underground cables, etc.;
• The cost of demolition of buildings, land servicing and site preparation;
• Leasehold and land improvements.
• Additions to work in progress;
• Townsite facilities such as streets, sewers, stores and schools;
• Buildings that have accommodation units without self contained or exclusive use of bathroom and kitchen facilities (e.g., some student and senior citizen residences) and associated expenditures on services;
• All preconstruction planning and design costs such as engineer and consulting fees and any materials supplied to construction contractors for installation, etc.

Machinery and Equipment

Capital expenditures incurred during the reporting period for machinery and equipment, whether for your own use or for lease or rent to others. Machinery and equipment are generally housed in structures and can be removed or replaced without significantly altering the structure.

Include:

• Automobiles, trucks, professional and scientific equipment, office and store furniture and appliances;
• Computers (hardware only), broadcasting, telecommunications and other information and communication technologies equipment;
• Motors, generators, transformers;
• Any capitalized tooling expenses;
• Acquisitions to work in progress;
• Progress payments paid out before delivery in the year in which such payments are made;
• Any balance owing or holdbacks should be reported in the year the cost is incurred.

Non-Capital Repair and Maintenance Expenditures

This question represents the repair and maintenance of assets in contrast to the acquisition of assets or the renovation of assets.

Non-capitalized repair and maintenance expenditures are that portion of current or operating expenditures charged against revenue in the year incurred and made for the purpose of keeping the stock of fixed assets in good working condition during the life originally intended.

Repair and maintenance allow such fixed assets to operate at output producing capacity during the asset life without undue amounts of down time (preventive function). A second purpose is the returning of any portion of the stock of fixed assets into a state of good working condition after any malfunctioning or reduced efficiency for whatever reason (curative function) short of replacement of such fixed assets or adding significantly to their life or productive efficiency.

Maintenance expenditures on buildings and other structures may include the routine care of assets such as janitorial services, snow removal and/or salting and sanding by the firm's own employees or persons outside the firm's employ.

Maintenance expenditures on machinery and equipment may include oil change and lubrication of vehicles and machinery.

Include:

• Gross non-capital repair and maintenance expenditures on non-residential buildings, other structures and on machinery and equipment;
• Value of repair work done by your own employees as well as payments to persons outside your employ;
• Building maintenance such as janitorial services, snow removal and sanding;
• Equipment maintenance such as oil changes and lubrication of vehicles and other machinery.

Oil and Gas and Mineral Exploration: These expenditures include mineral rights fees and retention costs, geological, geophysical and seismic expenses, exploration drilling, and other costs incurred during the reporting period in order to determine whether mineral, oil or gas reserves exist and can be exploited commercially. Report gross expenditures, before deducting any incentive grants. Exclude the cost of land and business acquisitions.

Work in Progress: Work in progress represents accumulated costs since the start of capital projects which are intended to be capitalized upon completion.

Cost component of expenditures – internal costs

Internal construction or development costs: (such as material and labour) that are capitalized as part of the asset costs (such as own employee installation or erection of fixed assets, systems and software development staff).

Include all materials and supplies provided free to contractors and all architects, engineering and consultants fees and similar services.

Salaries and Wages: Show the total value of salaries and wages paid to your employees. Salaries and wages are gross earnings before deductions such as income tax and include incentive bonuses and vacation pay but exclude fringe benefits.

Materials and Supplies: Report total cost of materials and supplies used by your own employees and those provided free to contractors relating to the expenditures reported.

Other Charges: Examples of other charges are insurance, power, telephone and also architectural, legal, and engineering fees considered to be applicable to the expenditures reported.

Source of Funding Breakdown

Sources of funding of capital expenditures include grants, subsidies, donations, credit and venture capital from external sources, as well as internal fundi

Environmental protection and resource management expenditures

These questions cover the capital and repair expenditures made by this organization in order to prevent, reduce or eliminate pollution and other forms of degradation of the environment while performing your production activity, i.e., within your organization. Expenditures made to restore the environment from a degraded state are included. It can also be expenditures made for resource management activities which result in the more efficient use of natural resources, thus safeguarding against their depletion or the use of goods that have been adapted to be significantly less energy or resource intensive than the industry standard. This includes expenditures that this specific operation incurred for pollution prevention and abatement and control. Exclude expenditures made to improve employee health, workplace safety, and site beautification. Please report all environmental protection or resource management expenditures whether or not they are in response to current or anticipated Canadian or international regulations, conventions or voluntary agreements.

Specific activities are: Solid waste management; Wastewater management; Air pollution management; Protection and remediation of soil, groundwater and surface water; Protection of biodiversity and habitat; Noise and vibration abatement; Protection against radiation; Heat or energy savings and management; Fuel efficient vehicles and transportation goods or technologies; Production of energy from renewable sources; Renewable energy; Production of nuclear energy; and any other environmental protection or resource management activities.

Drivers and obstacles: Drivers or obstacles to the adoption of new or significantly improved clean technologies, systems or equipment for the establishment. ng.

Disposal and sales of fixed assets

Selling price

The total value, or the sales of fixed assets which were disposed of or sold, even if traded in for credit in the acquisition or purchase of new fixed assets. When land and buildings are sold together, please report the selling price of the land separately, along with other land sales.

Gross book value

This value should represent total capital expenditures for an asset, at and since the time of original construction or purchase, including all subsequent capital expenditures for the purpose of modernization, expansion, etc. Any subsidies received should not be subtracted.

Age

Report the age of the fixed asset at the time of disposal.

If you have disposed of or sold similar assets of varying ages, report them separately or combine the data and provide a weighted average for the ages.

Annual Capital and Repair Expenditures Survey: Actual for 2021

Category	Asset Code
Non-residential construction
Asset description and codes The asset items and categories listed below are groupings of fixed assets generally having a similar function which can apply to various industries.
Construction structures should be classified to an asset according to its principal use unless it is a multi-purpose structure where we would like you to separate the components. The cost of any machinery and equipment which is an integral or built-in feature of the structure (i.e. elevators, heating equipment, sprinkler systems, environmental controls, intercom systems, etc.) should be reported as part of that structure as well as landscaping, associated parking lots, etc.
Industrial Building
Manufacturing plants	6221121
Industrial depots and service buildings	6221131
Farm buildings and structures	6221111
Other industrial sites and structures - specify:	6221141
Commercial Building
Industrial laboratories, research and development centres	6222311
Warehouses	6222321
Service stations	6222331
Office buildings	6222111
Hotels and Motels	6222351
Restaurants	6222341
Shopping centres, plazas, malls and stores	6222211
Theatres and halls	6222361
Indoor recreational facilities	6222363
Other collective dwellings	6222372
Student residences	6222371
Airports and other passenger terminals	6222380
Communications buildings	6222391
Sports facilities with spectator capacity	6222362
Other commercial properties, not elsewhere classified - specify:	6222392
Institutional Building
Schools, colleges, universities and other educational buildings	6223111
Religious centres and memorial sites	6223311
Hospitals	6223211
Nursing homes and senior citizens homes	6223222
Health centres, clinics and other health care buildings	6223221
Daycare centres	6223341
Libraries	6223351
Historical sites	6223331
Public safety facilities	6223361
Museums	6223321
Other institutional buildings, not elsewhere classified- specify	6223371
Marine Engineering
Seaports and harbours	6231311
Canals and waterways	6231331
Marinas	6231321
Other marine infrastructure - specify:	6231341
Transportation Engineering Infrastructure
Parking lots and garages	6231211
Highways, roads and streets	6231111
Runways (include lighting)	6231231
Railway Tracks	6231221
Bridges	6231121
Tunnels	6231131
Other land transportation infrastructure, not elsewhere classified - specify:	6231241
Waterworks Engineering Infrastructure
Water filtration plants	6235111
Water supply infrastructure	6235121
Sewage Engineering infrastructure
Sewage treatment plants	6235211
Sewage collection and disposal infrastructure	6235221
Electric power engineering infrastructure
Natural gas, coal and oil power plants	6233111
Nuclear power plants	6233112
Hydro-electric power plants	6233113
Other Power generating plants (wind, solar, biomass)	6233114
Power transmission networks	6233121
Power distribution networks	6233131
Communication Networks
Telecommunications transmission cables and lines (except optical fibre)	6234111
Telecommunications transmission optical fibre cables	6234112
Telecommunications transmission support structures - towers, poles, conduit	6234113
Other communications networks - specify:	6234114
Oil and Gas Engineering Construction
Oil refineries	6232121
Natural gas processing plants	6232122
Pipelines (except water supply conduits)	6232211
Development drilling for oil and gas	6711111
Production facilities in oil and gas extraction	6232111
Enhanced recovery techniques for oil and gas	6711113
Site development and maintenance services for oil and gas fields	6711112
Gas Distribution systems (main and services) and other oil and gas infrastructure	6232311
Mining Engineering Construction
Mine surface buildings (except for beneficiation)	6236112
Mine buildings for ore beneficiation	6236111
Mine structures (except buildings)	6236113
Tailing disposal systems and settling ponds	6236114
Site development for mining	6711211
Other Engineering Construction
Pollution abatement and control infrastructure	6236261
Outdoor recreational facilities	6236251
Waste disposal facilities	6236231
Irrigation networks	6236241
Reclaimed land	6236211
Flood protection infrastructure	6236221
Site remediation	7823131
Other engineering works, not elsewhere classified - specify:	6236262
Machinery and equipment
Asset description and codes The asset items and categories listed below are groupings of fixed assets generally having a similar function that can apply to various industries.
Machinery and equipment are generally housed in structures and can be removed or replaced without significantly altering the structure.
Medium and Heavy Trucks, Buses and Other Motor Vehicles
Medium and heavy-duty trucks	4121100
Buses	4121211
Freight and utility trailers	4121300
Special-purpose vehicles	4121221
Materials handling trucks and tractors	3454211
Other motor vehicles	4123100
Passenger Cars and Light Trucks
Passenger cars, light-duty trucks, vans and SUVs	4110000
Other Transportation Equipment
Locomotives, railway rolling stock, and rapid transit equipment	4411200
Civilian aircraft	4211112
Non-military ships, barges and platforms	4411112
Boats and personal watercraft	4421100
Other transportation equipment - specify:	4421259
Processing Equipment
Water treatment equipment	3453311
Filters and strainers for fluids and fluid power systems	3454342
Packing, packaging, and bottling machinery	3454331
Mineral crushing, screening, processing and beneficiation machinery and equipment	3321151
Metalworking machinery	3411100
Industrial moulds, special dies, and patterns	3455110
Other industry-specific manufacturing machinery, not elsewhere classified - specify:	3431100
Computers and Office Equipment
Computers and computer peripheral equipment	3611100
Optical and projection equipment, photocopiers, and office machines (except computers and peripherals)	3421110
Office furniture	3911400
Telecommunications, Cable and Broadcasting Equipment
Broadcast, studio, alarm, and signalling equipment	3621200
Navigational and guidance instruments	3621300
Telephone and data communications equipment	3621100
Televisions and other audio and video equipment	3622100
Other communication equipment - specify:	3621419
Commercial and Service Industry Machinery and Equipment
Commercial cooking and food-warming equipment	3421121
Commercial and service industry machinery and equipment, not elsewhere classified	3421130
Other Industrial Machinery and Equipment
Heavy-gauge metal containers (including intermodal)	3454100
Hand tools and power hand tools (except welding and soldering equipment)	3454320
Logging machinery and equipment	3321111
Rock drilling machinery and equipment	3321141
Other mining and quarrying machinery and equipment, not elsewhere classified	3321142
Oil and gas field production machinery and equipment	3321160
Construction machinery and equipment	3321170
Nuclear reactor steam supply systems	3453113
Welding and soldering equipment	3454311
Industrial furnaces and ovens, and electric industrial heating equipment	3454341
Other materials handling equipment, conveyors, and elevators	3454249
Medical, Scientific and Technical Instruments and equipment
Medical and laboratory equipment (except scientific instruments)	3631300
Scientific and technical instruments (except electromedical and irradiation equipment)	3631260
Other measuring, control, and scientific instruments (except electromedical and irradiation equipment)	3631269
Medical, dental and personal safety supplies	4751100
Other Machinery and Equipment
Institutional and other furniture, not elsewhere classified (including furniture frames)	3911600
Engines (except gasoline and diesel engines for motor vehicles, and aircraft engines) and mechanical power transmission equipment	3451000
Pumps and compressors	3453200
Heating and cooling equipment (except household refrigerators and freezers)	3441100
Power and distribution transformers	3812211
Other transformers	3812220
Military aircraft	4211111
Military ships	4411111
Military armoured vehicles	4421231
Billboards	4751211
Non-residential mobile buildings	4711321
Waste and scrap of iron and steel (Disposal of fixed assets only)	1561111
Waste and scrap of aluminum and aluminum alloy (Disposal of fixed assets only)	1561211
Waste and scrap of other non-ferrous metals (Disposal of fixed assets only)	1561220
Electric motors and generators	3631100
Switchgear, switchboards, relays, and industrial control apparatus	3812300
Turbines, turbine generators, and turbine generator sets	3452111
Boilers, metal tanks, industrial valves and seals	3453159
Agricultural, lawn and garden machinery and equipment	3311100
Instruments for measuring electricity	3631230
Industrial and commercial fans, blowers and air purification equipment	3441200
Appliances	3820000
Unmanned aerial vehicles (drones)	4211113
Partitions, shelving, lockers and other fixtures	3911500
Batteries	4752300
Sporting and athletic goods	4753100
Other machinery and equipment - specify:	9999999

Data element manual for survey respondents

Canadian centre for education statistics division, Statistics Canada.

Table of Contents

• Authority to Collect Data
• Coverage
• Reporting Options
• Reporting Date
• Further Information
• Table 1: Record layout
• Survey Elements
  • Element 01: Reporting Institution
    • Table 2: List of institutions
  • Element 02: Permanent Identification Number
  • Element 03: Gender
  • Element 04: Year of Birth
  • Element 05: Department
    • Table 3: List of Department codes
  • Element 06: Salary Status
  • Element 07: Actual Salary
  • Element 08: Annual Rate of Salary
  • Element 09: Administrative Stipends
  • Element 10: Senior Administrative Responsibilities, Researchers and Visitors
  • Element 11: Number of Months on Sabbatical Leave During the Current Academic Year
  • Element 12: Number of Months on Unpaid Leave During the Current Academic Year
  • Element 13: Reduced Load
  • Element 14: Previous Employment
  • Element 15: Province or Country of Previous Employment
    • Table 4: Alphabetical Listing of Province and Country Codes
  • Element 16: Year of First Degree
  • Element 17: Province or Country of First Degree
  • Element 18: Level of Highest Earned Degree
  • Element 19: Year of Highest Earned Degree
  • Element 20: Province or Country of Highest Degree
  • Element 21: Country of Citizenship at Time of Appointment
  • Element 22: Rank
  • Element 23: Year of Appointment to Present Rank at Current Institution
  • Element 24: Type of Appointment
  • Element 25: Medical or Dental Appointment Category
  • Element 26: Year of Appointment to Institution
  • Element 27: Principal Subject Taught
    • Table 5: Numerical and Alphabetical Listing of CIP Codes

Authority to Collect Data

The information requested in this survey is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S19. This survey is mandatory in accordance with the Statistics Act.

This data collection is the only source of national level information on full-time teaching staff in Canadian public degree granting institutions, and is used by a variety of federal, provincial, and international organizations and governments, postsecondary institutions and individual researchers.

Statistics Canada is prohibited by law from publishing any statistics which would divulge information obtained from this data collection that relates to any identifiable individual. Furthermore, the confidentiality provisions of the Statistics Act are not affected by either the Access to Information Act or any other legislation. Additionally, institution level data from this data collection will only be published and made available to the public, if written permission is provided to Statistics Canada in the form of a signed authorization form from the participating institution.

Coverage

Data should be submitted for all full-time teaching staff employed in public or private degree granting institutions that receive funding from a provincial or territorial ministry of education and/or are a member of the CAUBO (Canadian Association of University Business Officers) survey survey as of October 1 of the reporting year. The affiliates and other related colleges of these institutions may be reported by the parent institution or independently. As well, please include full-time research staff who have an academic rank and a salary scale similar to teaching staff.

This data collection includes full-time teaching staff that spend the majority of their teaching time on credit courses leading to degree programs (as opposed to continuing education courses, special interest courses or courses in a program that do not lead to a degree).

Full-time include:

1. Staff appointed on a full-time basis whose term of appointment is not less than twelve months (include any staff member on leave).
2. New appointees hired on a full-time basis whose term of contract is twelve months but for the first year he/she can only be at the institution for less than twelve months.
3. Staff who were appointed to teach full-time (12 months or more) and at a later date have entered into a formal agreement with the institution to work on a reduced load basis. This situation usually arises with staff members who are approaching retirement.

Teaching staff included in the survey:

1. All academic staff within faculties (colleges, schools, etc.) who are full-time teachers, researchers (meeting the above criteria), and/or senior academic staff, i.e., deans, chairperson, directors etc.
2. All full-time teachers within faculties, whether or not they hold an academic rank.
3. Full-time academic staff in teaching hospitals (see element 25 for details).
4. Visiting full-time academic staff in faculties.
5. Full-time research staff that have an academic rank and a salary scale similar to teaching staff.

Staff excluded from this survey:

1. Administrators solely responsible for university administration, i.e., president, vice-president, registrar, comptroller, etc.
2. Administrative assistants within faculties (colleges, schools, etc.).
3. Librarians.
4. Non-academic support staff both in faculties (college, school, etc.) and other university departments.
5. Markers, demonstrators, lab assistants, etc.
6. Graduate teaching assistants.
7. Postdoctoral fellows.
8. Academic staff within faculties (colleges, schools, etc.) who have been hired as researchers without academic rank and/or whose salary scales are different from teaching staff.

Reporting Options

Statistics Canada provides the institutions with an "Edit Checker" (tool) that includes their previous year's data for each teaching staff member, for updating. The data elements will be arranged in the same order as the record layout. Once the current year's data has been loaded in this tool, it runs a number of preliminary edits on the data that will prompt the institution to address common reporting issues.

Updating Instructions:

Returning teaching staff: any data elements that changed since the last survey are to be updated. Elements that typically change from year to year are: actual salary, annual rate of salary, administrative stipends, senior administrative responsibilities, researchers and visitors' code, reduced load, number of months on sabbatical leave, and number of months on unpaid leave during the current academic year. Elements that change less frequently include: level of highest earned degree, year of highest earned degree, province/country of highest degree, rank, year of appointment to present rank at current institution and principal subject taught.

New teaching staff: Institutions are required to provide all data elements for each new teaching staff reported.

Non–returning staff: Please delete the record.

While it is preferred that the edit checker tool is used, institutions can also send Statistics Canada the individual data for each full-time teaching staff member in an EXCEL format. Please use the codes provided in this Data Element Manual, and list the data elements in the order they appear in the record layout on page 6.

In order to ensure the confidentiality of data during transmission, Statistics Canada requires that all information is sent through their "Electronic File Transfer System". Information on sending and receiving files through this secure internet based service is included in the annual request for information or can be obtained by contacting the UCASS team.

Reporting Date

Most data elements in this survey are to be reported as of October 1 (a "snap shot" of the survey). However, the following data elements are not conceptually a snapshot and are reported on a 12 months basis: Number of months on sabbatical leave, Number of months on unpaid leave, Reduced load, and Actual salary.

Further Information

Please direct inquiries to: