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 2017.
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
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, 2017 — March 31, 2018.
Here are twelve common fiscal periods that fall within the targeted dates:
- May 1, 2016 to April 30, 2017
- June 1, 2016 to May 31, 2017
- July 1, 2016 to June 30, 2017
- August 1, 2016 to July 31, 2017
- September 1, 2016 to August 31, 2017
- October 1, 2016 to September 30, 2017
- November 1, 2016 to October 31, 2017
- December 1, 2016 to November 30, 2017
- January 1, 2017 to December 31, 2017
- February 1, 2017 to January 31, 2018
- March 1, 2017 to February 28, 2018
- April 1, 2017 to March 31, 2018
Here are other examples of fiscal periods that fall within the required dates:
- September 18, 2016 to September 15, 2017 (e.g., floating year-end)
- June 1, 2017 to December 31, 2017 (e.g., a newly opened business)
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.
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 as a lessee through either a capital or financial lease;
- assets acquired for lease to others as an operating lease.
Exclude:
- assets acquired for lease to others, either as a capital or financial lease.
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 to be excluded;
- 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.
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. Report acquisition of used assets separately in this column.
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.
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.
Cost component of expenditures
Total: These are the amounts to be divided between contractors and company's own workers.
Value of Work Performed by Contractors: Work performed by contractors are contract billings or equivalent including holdbacks.
Value of Own Account Work: 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: 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.
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.
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.
| 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 | 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, homes for the aged | 6223222 |
| Health centres, clinics and other health care buildings | 6223221 |
| Daycare centres | 6223341 |
| Libraries | 6223351 |
| Historical sites | 6223331 |
| Public security facilities | 6223361 |
| Museums | 6223321 |
| Other institutional properties - specify: | 6223371 |
| Marine Engineering | |
| Seaports | 6231311 |
| Canals and waterways | 6231331 |
| Marinas and harbours | 6231321 |
| Other marine infrastructure - specify: | 6231399 |
| Transportation Engineering | |
| Parking lots and garages | 6231211 |
| Highway and road structures and networks | 6231111 |
| Runways (include lighting) | 6231411 |
| Railway lines | 6231221 |
| Bridges | 6231121 |
| Tunnels | 6231131 |
| Other land transportation infrastructure, not elsewhere classified - specify: | 6231499 |
| Waterworks Engineering | |
| Water filtration plants | 6235111 |
| Water supply infrastructure - specify: | 6235121 |
| Sewage Engineering | |
| Sewage treatment plants | 6235211 |
| Sewage treatment infrastructure - specify: | 6235221 |
| Electric Power Engineering | |
| Steam production plants | 6233112 |
| Nuclear production plants | 6233113 |
| Hydro-electric power plants | 6233114 |
| Other Power generating plants | 6233119 |
| Power transmission networks | 6233121 |
| Power distribution networks | 6233131 |
| Communication Engineering | |
| Telecommunications transmission cables and lines (except optical fibre) - (e.g., aerial, underground and submarine) | 6234112 |
| Telecommunications transmission optical fibre cables (e.g., aerial, underground and submarine) | 6234113 |
| Telecommunications transmission support structures - towers, poles, conduit | 6234114 |
| Other communications networks - specify: | 6234119 |
| Oil and Gas Engineering | |
| Oil refineries | 6232122 |
| Natural gas processing plants | 6232123 |
| Pipelines | 6232211 |
| Development drilling for oil and gas | 6232112 |
| Production facilities in oil and gas extraction | 6232113 |
| Enhanced recovery projects | 6232114 |
| Site development and other pre-mining costs | 6232115 |
| Geological, geophysical and other exploration and evaluation costs | 6411113 |
| Other oil and gas infrastructure - specify: | 6232999 |
| Mining | |
| Mine surface buildings (except for beneficiation) | 6236112 |
| Mine buildings for beneficiation treatment of minerals | 6236113 |
| Mine structures | 6236114 |
| Tailing disposal systems, settling ponds | 6236115 |
| Mine-site development | 6236116 |
| Oil and gas and mineral exploration construction | |
| Exploration drilling for oil and gas | 6411112 |
| Other oil and gas exploration | 6411114 |
| Mineral exploration | 6412111 |
| Other Engineering | |
| Pollution abatement and control | 6236262 |
| Outdoor recreational facilities | 6236251 |
| Waste disposal facilities | 6236231 |
| Irrigation networks | 6236241 |
| Improved land | 6112111 |
| Reclaimed land | 6236211 |
| Flood protection infrastructure | 6236221 |
| Site remediation | 7823131 |
| Other engineering works, not elsewhere classified - specify: | 6236269 |
| 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 | 4129000 |
| Passenger Cars and Light Trucks | |
| Passenger cars, light-duty trucks, vans and SUVs | 4111000 |
| 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 |
| Software | |
| Pre-Packaged Software | 4814000 |
| Custom software, developed in-house/own account | 6431101 |
| Custom software, contracted out | 6431102 |
| 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 | 3321165 |
| Other oil and gas field machinery and equipment (except for production) | 3321169 |
| 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 |
| Other machinery and equipment - specify: | 9999999 |