Unified Enterprise Survey - Annual
Reporting Guide
1. Reports Required
- Reports should be completed for Canadian activities and locations as described on the pre-printed label.
2. Dollar Amounts and Percentages
- All dollar amounts reported should be rounded to THOUSANDS OF CANADIAN DOLLARS (e.g., $6,555,444.00 should be rounded to $6,555);
- Percentages should be rounded (e.g., 37%, 76%, 94%);
- Your best estimates are acceptable when precise figures are not available;
- Pre-printed cell numbers are for identification purposes only.
3. Return of Questionnaire
By Mail to:
Statistics Canada,
150 Tunney’s Pasture Driveway, Distribution Center - SC-0702
Ottawa, Ontario K1A 0T6
By Fax at:
toll free at 1-888-883-7999
Statistics Canada advises you that there could be a risk of disclosure during the facsimile or other electronic transmission. However, upon receipt of your information, Statistics Canada will provide the guaranteed level of protection afforded all information collected under the authority of the Statistics Act.
4. Questions?
If you have any questions, please call us toll free at 1-877-604-7828 or by e-mail at Invest@statcan.gc.ca
Data sharing Agreements
To reduce respondent burden, Statistics Canada has entered into data-sharing agreements with provincial and territorial statistical agencies and other government organizations, which have agreed to keep the data confidential and use them only for statistical purposes. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.
Section 11 of the Statistics Act provides for the sharing of information with provincial and territorial statistical agencies that meet certain conditions. These agencies must have the legislative authority to collect the same information, on a mandatory basis, and the legislation must provide substantially the same provisions for confidentiality and penalties for disclosure of confidential information as the Statistics Act. Because these agencies have the legal authority to compel businesses to provide the same information, consent is not requested and businesses may not object to the sharing of the data. For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.
Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data. For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut, as well as Natural Resources Canada, Industry, Canada, Environment Canada, Newfoundland and Labrador Department of Natural Resources, Nova Scotia Department of Natural Resources, New Brunswick Department of Natural Resources, Ontario Ministry of Northern Development, Mines and Forestry, Manitoba Department of Innovation, Energy and Mines, British Columbia Ministry of Energy, and British Columbia Ministry of Forests, Mines and Lands. The agreements we have with these agencies require that they keep the information confidential and use it only for statistical and research purposes.
Further to the section 12 agreement with the Saskatchewan Department of Energy and Resources, Statistics Canada is collecting the information for itself pursuant to the Statistics Act and on behalf of the Saskatchewan Department of Energy and Resources pursuant to The Mineral Resources Act (Saskatchewan). In this case, respondents do not have the right to object to sharing their information since the party to the Agreement is authorized by law to require the respondent to provide the information.
For agreements with provincial and territorial government organizations, the shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.
Record linkages
To enhance the data from this survey, Statistics Canada may combine it with information from other surveys or from administrative sources.
Pre-Printed Label
Type of Ownership
Private – less than 50% of the voting rights are controlled by the government
Public – more than 50% of the voting rights are controlled by the government
– specify Federal, Provincial or Municipal
Fiscal Year End
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, 2012 - March 31, 2013.
The following are acceptable report periods for 2012:
May 2011 - April 2012 (04/12)
June 2011 - May 2012 (05/12)
July 2011 - June 2012 (06/12)
Aug. 2011 - July 2012 (07/12)
Sept. 2011 - Aug. 2012 (08/12)
Oct. 2011 - Sept. 2012 (09/12)
Nov. 2011 - Oct. 2012 (10/12)
Dec. 2011 - Nov. 2012 (11/12)
Jan. 2012 - Dec. 2012 (12/12)
Feb. 2012 - Jan. 2013 (01/13)
March 2012 - Feb. 2013 (02/13)
April 2012 - March 2013 (03/13)
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.
Include:
- Cost of all new buildings, engineering, machinery and equipment which normally have a life of more than one year and are charged to fixed asset accounts
- Modifications, acquisitions and major renovations
- Capital costs such as feasibility studies, architectural, legal, installation and engineering fees
- Subsidies
- Capitalized interest charges on loans with which capital projects are financed
- Work done by own labour force
- Acquisitions to work in progress
How to Treat Leases
Include assets acquired for lease to others, either as a capital, financial or as an operating lease
Exclude assets acquired as a lessee through either a capital, financial or an operating lease from others
Information for Government Departments
The following applies to government departments only:
- Include all capital expenditures without taking into account the capitalization threshold of your department;
- Grants and/or subsidies to outside entities (e.g., municipalities, agencies, institutions or businesses) are not to be included;
- Departments are requested to exclude from reported figures budgetary items pertaining to any departmental agency and proprietary crown corporation as they are surveyed separately;
- Federal departments are to report expenditures paid for by the department, regardless of which department awarded the contract;
- Provincial departments are to include any capital expenditures on construction (exclude outlays for land) or machinery and equipment, for use in Canada, financed from revolving funds, loans attached to revolving funds, other loans, the Consolidated Revenue Fund or special accounts.
Section A: Capital and Repair Expenditures
Column Headings
Asset Codes (Column 1)
Capital Expenditures are to be reported by asset type code. The code for each main asset type is located on page 5 and 6 of this guide. These codes are to be used in Section A, Column 1 and Section F, Column 7.
- If you have purchased more than one asset in a particular asset group, report them separately if they had a different expected useful life (Column 6), otherwise you may combine the data;
- The use of “Other” codes (i.e. ending in 99) is to be avoided, if possible. However, if an “Other” code is used, give a description of the asset on page 4 of the questionnaire;
- In Section A, construction and machinery and equipment type of assets are separated. This is not necessary in Section F;
- If more lines are required for Section A or F, please photocopy the relevant Section(s) and attach to the questionnaire.
New Assets (Column 2)
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 (Column 3)
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. Report acquisition of used assets separately in this column.
Renovation, Retrofit, Refurbishing, Overhauling and Restoration (Column 4)
Report Capital Expenditures for existing assets being upgraded, renovated, retrofitted, refurbished, overhauled or restored.
Expected Useful Life of Assets (Column 6)
Report the expected life of the asset in years.
Section A: Capital and Repair Expenditures(continued)
Row Headings
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.
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.
- Acquisitions 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.
Include:
- Automobiles, trucks, professional and scientific equipment, office and store furniture and appliances;
- Computers (hardware and software), 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.
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.
Work in Progress
Work in progress represents accumulated costs since the start of capital projects which are intended to be capitalized upon completion.
Typically capital investment includes any expenditure on an asset in which its life is greater than one year. Capital items charged to operating expenses are defined as expenditures which could have been capitalized as part of the fixed assets, but for various reasons, have been charged to current expenses.
Section B: Year over Year Variation of Capital Expenditures
Complete this section only if this report shows significant changes in TOTAL capital expenditures over previous fiscal period. The intent of this section is to reduce possible further inquiries by clarifying the reason(s) for major changes in the capital expenditures reported.
If there has been a launch of a major project or expansion of an existing project, please provide the nature, location, and (if applicable) the name(s) / title(s) of the project in the comment section of the questionnaire.
Section C: Capacity Utilization (Manufacturing companies only)
Capacity utilization is the percent of maximum production that the manufacturing plant is operating at. It is calculated by taking the actual production level for an establishment (measured in dollars or units) and dividing it by it’s capacity production (defined as the establishment’s maximum production under normal conditions).
To calculate capacity production, follow the establishment’s operation practices with respect to the use of productive facilities, overtime, workshifts, holidays, etc. For example, if your plant normally operates with one shift of eight hours a day, five days a week, then capacity will be calculated subject to these conditions and not on the hypothetical case of three shifts a day, seven days a week.
Example:
Plant “A” normally operates one shift a day, five days a week and given this operating pattern capacity production is 150 units of product “A” for the month. In that month actual production of product “A” was 125 units. The capacity utilization rate for plant “A” is (125/150) * 100 = 83%
Now suppose that plant “A” had to open a shift on Saturdays to satisfy an abnormal surge in demand for product “A”. Given this plant’s normal operating schedule, capacity production remains at 150 units. Actual production hasgrown to 160 units, so capacity utilization would be (160/150) * 100 = 107%.
Section D: Cost Components of Expenditures, 2011
This section requests a breakdown of expenditures for work performed by contractors hired by the company and for work performed by the company’s own employees.
Total (column 1)
Copy totals from Section A, Boxes A1 + A2, E, C1 + C2 and F. These are the amounts to be divided between contractors and company’s own workers.
Value of Work Performed by Contractors (column 2)
Work performed by contractors are contract billings or equivalent including holdbacks.
Value of Own Account Work (column 3)
In addition to own account work, include all materials and supplies provided free to contractors and all architects, engineering and consultants fees and similar services.
Salaries and Wages (column 4)
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 (column 5)
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 (column 6)
Examples of other charges are insurance, power, telephone and also architectural, legal, and engineering fees considered to be applicable to the expenditures reported.
Section E: Assets Acquired Under Capital or Financial Lease
Questions (1, 2 and 3) LEASING
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. The lessee usually has the option at the end of the lease to purchase the property at a “bargain” price.
Section F: Disposal and Sales of Fixed Assets
Selling Price (Column 8)
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 (Column 9)
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 (Column 10)
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.
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 Construction
Code
1001 Plants for manufacturing
1008 Maintenance garages, workshops, equipment storage facilities
1009 Railway shops, engine houses
1010 Aircraft hangars
1021 Farm buildings
1097 Other industrial construction
Commercial Building Construction
Code
1004 Laboratories, research & development centres
1006 Warehouses, refrigerated storage, freight terminals
1007 Grain elevators and terminals
1011 Service stations (include self-serve & car washes)
1012 Automotive dealerships
1013 Office buildings
1014 Hotels, motels, convention centres
1015 Restaurants, fast food outlets, bars, nightclubs
1016 Shopping centres, plazas, malls, stores
1018 Theaters, performing arts & cultural centres
1019 Indoor recreational buildings
(e.g., sport complex, clubhouse, covered stadiums)
1022 Bunkhouses, dormitories, camp cookeries, camps
1202 Student residence (exclude residential construction)
1212 Post offices
2201 Passenger terminals (e.g., air, boat, bus, rail, and other)
3001 Broadcasting and communication buildings
1098 Other commercial construction
Institutional Building Construction
Code
1201 Schools (include technical, vocational) colleges, universities & other educational buildings
1203 Churches & other religious buildings
1204 Hospitals, health centres, clinic & other health care centres(exclude residential construction)
1205 Nursing homes, homes for the aged
1206 Day care centres
1207 Libraries
1208 Historical sites
1209 Penitentiaries, detention centres & courthouses
1210 Museums, science centres, public archives
1211 Fire stations, fire halls
1214 Armouries, barracks, drill halls & other military type structures
1299 Other institutional and governmental construction
Marine Engineering Construction
Code
2001 Docks, wharfes, piers, terminals (e.g., coal, oil, natural gas, containers, general cargo)
2002 Dredging and pile driving
2003 Breakwaters
2004 Canals and waterways
2099 Other marine construction
Transportation Engineering Construction
Code
1017 Parking lots & parking garages
2202 Highways, roads, streets (include logging roads, signs, guardrails, lighting, landscaping, sidewalks, fences)
2203 Runways (include lighting)
2204 Rail track and roadbeds (include signals and interlockers)
2205 Bridges, trestles, overpasses
2206 Tunnels
2299 Other transportation construction
Waterworks Engineering Construction
Code
2401 Reservoirs (include dams)
2402 Trunk and distribution mains
2412 Water pumping stations and filtrations plants
2413 Water storage tanks
2499 Other waterworks construction
Sewage Engineering Construction
Code
2601 Sewage treatment and disposal plants (include pumping stations)
2602 Sanitary & storm sewers, trunk & collection lines,open storm ditches
2603 Lagoons
2699 Other sewage system construction
Electric Power Engineering Construction
Code
2801 Electric power construction
Communication Engineering Construction
Code
3002 Cables and lines - coaxial, copper, aluminum, etc (exclude optical fibre) (e.g., aerial, underground and submarine)
3022 Optical fibre (e.g., aerial, underground and submarine)
3003 Transmission support structures - towers, poles, conduit
3099 Other communication construction
Oil and Gas Engineering Construction
Code
1002 Oil refineries
1003 Natural gas processing plants
3201 Gas mains and services
3202 Pumping stations, oil
3203 Pumping stations, gas
3204 Bulk storage
3205 Oil pipelines
3206 Gas pipelines
3299 Other oil & gas facilities
Other Engineering Construction
Code
1005 Pollution, abatement & control
1020 Outdoor recreational (e.g., parks, open stadiums, golf courses, ski resorts)
1213 Waste disposal facilities
2005 Irrigation & land reclamation projects
4999 Other engineering construction
Other Construction
Code
5999 Other construction
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.
a) Machinery and Equipment are generally housed in structures and can be removed or replaced without significantly altering the structure.
Transportation Equipment
Code
6001 Trucks, truck chassis, vans, sport utility vehicles and major replacement parts used for the transport of goods (exclude off-highway trucks see category 6010)
6002 Buses, Bus chassis and major replacement parts
6003 Automobiles, vans, sport utility vehicles and major
replacement parts used for the transport of persons
(exclude hearses and ambulances, see category 6010)
6004 Trailers and semi-trailers for the transport of goods (include
major replacement parts)
6005 Special purpose motor vehicles and major replacement
parts (e.g., mobile cranes, drilling derricks, concrete mixers,
snow-blowing vehicles)
6006 Locomotives, rolling-stock, street and subway cars, other
rapid transit equipment and major replacement parts
6007 Aircraft , helicopters, aircraft engines and major
replacement parts (exclude satellites and flight simulators)
6008 Ships, boats and floating structures (include drilling rigs)
and major replacement parts
6009 Truck bodies, bus bodies and cargo containers
6010 Other motor vehicles (e.g., off-highway trucks, all-terrain
vehicles, hearses, ambulances, motorcycles)
(include major replacement parts)
6011 Tractors of all types and other field equipment
Processing Equipment
Code
7101 Filtering or purifying equipment for gases (e.g., air separators, electrostatic filters)
7102 Filtering or purifying equipment for liquids, (exclude beverages other than water and the preparation of foodstuffs, see category 7107) (e.g., water, sewage treatment, industrial waste treatment)
7103 Packaging and bottling machinery (e.g., cleaning, drying, filling, closing, sealing, capsuling or labelling containers; packing or wrapping)
7104 Logging machinery and machinery for making pulp, paper or paperboard
7105 Metal working machinery and equipment (e.g., casting machines, tube and rolling mills, bending, shearing, punching) 7106 Machine tools and tool accessories
7107 Other industry specific processing machinery and equipment (e.g., machinery for the industrial preparation or manufacture of food and beverages, printing machinery, injection-moulding machines)
7108 Industrial robots capable of performing a variety of functions by using different tools (exclude material handling equipment, irrigation systems and electric welding machines)
7199 Other processing machinery and equipment
Computers, Computer Software and Office Equipment
Code
8001 Computers and related machinery and equipment, (exclude software purchased separately)
8021 Computer software - off the shelf pre-packaged (exclude telecommunication network applications)
8022 Computer sofware - custom designed/contracted out (exclude telecommunication network applications)
8023 Computer software - developed in-house/own account (exclude telecommunication network applications)
8024 Computer software (developed in-house) - for telecommunication network switching equipment
8003 Office machinery and equipment (exclude telephone equipment)
8004 Office furniture
8013 Radios, TVs, stereos, VCRs, DVDs and recorded tapes and discs
Telecommunications, Cable and Broadcasting
Code
8107 Broadcasting and radio communication equipment (exclude transmission equipment, see category 8127)
8109 Radar and navigational instruments (e.g., radar and sonar equipment, radio navigational aid apparatus, GPS receivers)
8116 Network switching equipment-hardware including IP switches (routers) and PBXs used as public switches (exclude switching software, see category 8024)
8117 Terminal equipment (e.g., PBXs, telephone, handsets, cellular phones, key systems, modems, palm pilots, fax machines, pagers, satellite terminals/dishes, decoders, set-top boxes)
8127 Transmission equipment (e.g., transponders, receivers, cross connects, multiplexes, optical electronics, satellite earth stations, cell site equipment, antennas, cable head end equipment and components, cable distribution systems, plant equipment)
8199 Other communication equipment
Other Machinery and Equipment
Code
8005 Other furniture, furnishings and fixtures (e.g., hotels, motels, restaurants, hospitals or store furnitures and fixtures)
9001 Gas generators, turbines, internal combustion engines and other motors (exclude motors for transportation equipment) and mechanical power transmission equipment
9002 Non-fuel dispensing pumps, air and gas compressors, fans and blowers
9003 Air conditioning (exclude portable air conditioners, see category 9099), refrigerating or freezing equipment
9004 Industrial or laboratory furnaces and ovens, and furnace burners and related equipment
9005 Well drilling and servicing rigs (other than floating, see category 6008)
9007 Fork-lift trucks and warehouse trucks
9008 Construction machinery, mining, oil and gas field machinery; (e.g., moving, grading, excavating, compacting, extracting or boring machinery for earth, minerals, ores or snow) (exclude tractors for agricultural work, see category 6011)
9009 Electric motors and generators
9010 Electric transformers, converters, inductors, switch gear and other industrial electric equipment
9011 Optical instruments and apparatus, laboratory, scientific and material-testing equipment (include flight simulators)
9012 Instruments and appliances for medical, surgical, dental or veterinary use, or for related purposes
9013 Measuring, checking or automatically controlling instruments and apparatus (exclude gas, water, and electricity meters see category 9099)
9014 Hand tools and power hand tools
9015 Capitalized tooling
9016 Military equipment
9106 Conveyors, elevators, hoisting and loading or unloading machinery
9099 Other machinery and equipment; (e.g., storage tanks, fire fighting vehicles, portable air conditioners, electric traffic control equipment, gas meters, water meters, electricity meters, central heating boilers, welding equipment)