Integrated Business Statistics Program (IBSP)
This guide is designed to assist you as you complete the Annual Capital and Repairs Expenditures Survey: Expenditures for 2025 (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
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, 2025 - March 31, 2026.
Here are twelve common fiscal periods that fall within the targeted dates:
- May 1, 2024 to April 30, 2025
- June 1, 2024 to May 31, 2025
- July 1, 2024 to June 30, 2025
- August 1, 2024 to July 31, 2025
- September 1, 2024 to August 31, 2025
- October 1, 2024 to September 30, 2025
- November 1, 2024 to October 31, 2025
- December 1, 2024 to November 30, 2025
- January 1, 2025 to December 31, 2025
- February 1, 2025 to January 31, 2026
- March 1, 2025 to February 28, 2026
- April 1, 2025 to March 31, 2026
Here are other examples of fiscal periods that fall within the required dates:
- September 18, 2024 to September 15, 2025 (e.g., floating year-end)
- June 1, 2025 to December 31, 2025 (e.g., a newly opened business)
Reporting dollar amounts
- all reported amounts must be rounded to the nearest thousand Canadian dollars (e.g., $ 6,555,444.00 rounded to $ 6,555)
- include import duties and non-refundable purchase taxes
- when precise figures are not available, please provide your best estimates
- enter "0" if there is no value report.
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:
- modifications, acquisitions and major renovations
- capital costs such as feasibility studies, architectural, legal, installation and engineering fees
- subsidies and grants received and used in additions to fixed assets and construction-in-progress during the period
- capitalized interest charges on loans with which capital projects are financed
- work done by own labour force
- additions to capital work in progress (construction-in-progress) accounts.
Exclude:
- transfers from capital work in progress (construction-in-progress) to fixed assets accounts
- assets associated with the acquisition of companies
- property developed for sale and machinery, or equipment acquired for sale (inventory).
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:
- operating leases acquired as a lessee and capitalized to right-of-use assets in accordance with IFRS 16 (International Financial Reporting Standards)
- assets acquired for lease to others, either as a capital or financial lease.
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.
Industry characteristics
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 use.
*If it is not possible to assign a specific activity (function) to an asset or a funding source, these elements should be associated with a comparable unit within the organization. For multifunctional units, it is acceptable to assign the costs to the function that accounts for the largest share of total expenditures.
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).
- Residential portion of multipurpose complexes and 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.
Affordable Housing: Include government-subsidized rental housing. Exclude short-term shelters and housing without self contained or exclusive use of bathroom and kitchen facilities and associated expenditures on services (these should be reported in 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
- 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.
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.
Purchase of Used Canadian Assets: Our survey is designed 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. 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.
Source of funding breakdown
Sources of funding for capital expenditures include grants, donations, credit and venture capital from external sources, as well as internal funding.
Government grants are recognized as unconditional transfer payments received from governments for activities that meet the eligibility criteria of the relevant program.
Government contributions are recognized as conditional transfer payments provided by governments, under which recipients must satisfy specific conditions. These conditions create a present obligation, as the government retains the right to verify how the funds are used and may require repayment if the conditions are not fulfilled.
Cost component of expenditures – internal costs
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.
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 fringe 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 disposed of 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.
Include:
- expenditures that this specific operation incurred for pollution prevention, abatement and control; solid waste management; wastewater management; protection and remediation of soil, groundwater and surface water; protection and restoration of biodiversity and habitat; etc.
- expenditures that this specific operation incurred for pollution prevention and abatement and control
- 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.
Exclude:
- expenditures made to improve employee health, workplace safety, and site beautification
- expenses incurred to produce pollution prevention or abatement and control equipment for sale since they are collected elsewhere in Statistics Canada
- expenditures for environment-related research and development since they are collected elsewhere in Statistics Canada.
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 organization’s 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 providing 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:
- new acquisitions and additions (including used capital assets imported)
- acquisitions of used assets (excluding imports)
- refurbishment and renovations
- 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.
- Grants, subsidies and contributions from municipal, local or regional governments.
- Grants, subsidies and contributions from provincial or territorial governments.
- Grants, subsidies and contributions from the federal government.
- Other external financing sources (e.g., donations, private partners, fundraising).
- Internal funding (include development charges, property taxes and related taxes, tax-supported debt financing, user fees and statutory appropriations).
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:
- New non-residential construction including renovation and retrofit.
- Non-capitalized construction repair and maintenance expenses.
- New machinery and equipment including renovation and retrofit.
- Non-capitalized machinery and equipment repair and maintenance expenses.
- 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.
Functions and associated assets
| Asset Category | Asset Code |
|---|---|
| Transportation | |
| Road Transport — Non-Residential Construction | |
| Industrial service buildings and depots | 6221130 |
| Office and administrative buildings | 6221210 |
| Other buildings | 6221150 |
| Highway and road structures, and networks | 6231111 |
| Bridges | 6231121 |
| Tunnels | 6231131 |
| Parking lots and parking garages | 6231210 |
| Flood protection infrastructure | 6236221 |
| Other transportation infrastructure | 6231241 |
| Other infrastructure | 6236262 |
| Road Transport — Machinery and Equipment | |
| Medium and heavy-duty trucks | 4121100 |
| Materials handling trucks and tractors | 3454211 |
| Special-purpose vehicles | 4121221 |
| Freight and utility trailers | 4121300 |
| Construction machinery and equipment | 3321170 |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Measuring, control and scientific instruments | 3631269 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Road Transport — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Public Transit — Non-Residential Construction | |
| Industrial service buildings and depots | 6221130 |
| Passenger terminal buildings and airports | 6221260 |
| Service stations | 6221292 |
| Office and administrative buildings | 6221210 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Transit shelters | 6241119 |
| Highway and road structures and networks | 6231111 |
| Bridges | 6231121 |
| Tunnels | 6231131 |
| Railway lines and tracks, including light-rail | 6231221 |
| Other transportation infrastructure | 6231241 |
| Waste disposal facilities | 6236231 |
| Other infrastructure | 6236262 |
| Public Transit — Machinery and Equipment | |
| Buses | 4121211 |
| Special-purpose vehicles | 4121221 |
| Locomotives, railway rolling stock, and rapid transit equipment | 4411200 |
| Ferries and boats | 4411112 |
| Medium and heavy-duty trucks | 4121100 |
| Materials handling trucks and tractors | 3454211 |
| Other materials handling equipment | 3454249 |
| Other transportation equipment | 4421259 |
| Navigational and guidance instruments | 3621300 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Telephone and data communications equipment | 3621100 |
| Measuring, control and scientific instruments | 3631269 |
| Powered hand tools | 3454320 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Furniture and fixtures, except office furniture | 3911600 |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Other machinery and equipment | 9999999 |
| Public Transit — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Other Transport Not elsewhere classified (NEC) — Non-residential construction | |
| Passenger terminal buildings and airports | 6221260 |
| Industrial service buildings and depots | 6221130 |
| Office and administrative buildings | 6221210 |
| Other buildings | 6221150 |
| Highway and road structures and networks | 6231111 |
| Parking lots and parking garages | 6231210 |
| Railway lines and tracks, including light-rail | 6231221 |
| Runways | 6231231 |
| Bridges | 6231121 |
| Tunnels | 6231131 |
| Marinas | 6231321 |
| Seaports and harbours | 6231311 |
| Canals and waterways | 6231331 |
| Other marine infrastructure | 6231341 |
| Other transportation infrastructure | 6231241 |
| Other infrastructure | 6236262 |
| Other Transport Not elsewhere classified (NEC) — Machinery and equipment | |
| Aircraft | 4211112 |
| Locomotives, railway rolling stock and rapid transit equipment | 4411200 |
| Non-military ships, barges and platforms | 4411112 |
| Other boats and personal watercraft | 4421100 |
| Buses | 4121211 |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Special-purpose vehicles | 4121221 |
| Materials handling trucks and tractors | 3454211 |
| Other materials handling equipment | 3454249 |
| Navigational and guidance instruments | 3621300 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Measuring, control and scientific instruments | 3631269 |
| Televisions and other audio and video equipment | 3622100 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Other Transport Not elsewhere classified (NEC) — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Community amenities and environmental protection | |
| Water Supply — Non-residential construction | |
| Industrial service buildings and depots | 6221130 |
| Office and administrative buildings | 6221210 |
| Other buildings | 6221150 |
| Water filtration and treatment plants | 6235112 |
| Water supply infrastructure | 6235121 |
| Other infrastructure | 6236262 |
| Water Supply — Machinery and equipment | |
| Water treatment equipment | 3453311 |
| Filters and strainers for fluids and fluid power systems | 3454342 |
| Pumps and compressors | 3453200 |
| Boilers, metal tanks, industrial valves and seals | 3453159 |
| Measuring, control and scientific instruments | 3631269 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Televisions and other audio and video equipment | 3622100 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Community amenities not elsewhere classified (NEC) — Residential construction | |
| Other residential buildings | 6211199 |
| Community amenities not elsewhere classified (NEC) — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Industrial laboratories, research and development centres | 6222311 |
| Industrial service buildings and depots | 6221130 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Highway and road structures and networks | 6231111 |
| Other infrastructure | 6236262 |
| Community amenities not elsewhere classified (NEC) — Machinery and equipment | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Special-purpose vehicles | 4121221 |
| Powered hand tools | 3454320 |
| Pumps and compressors | 3453200 |
| Other transportation equipment | 4421259 |
| Medical, dental and personal safety supplies | 4751100 |
| Playground, gymnasium, exercise and other athletic equipment | 4753100 |
| Telephone and data communications equipment | 3621100 |
| Televisions and other audio and video equipment | 3622100 |
| Computers and peripherals | 3611100 |
| Optical and projection equipment, photocopiers and office machines | 3421110 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Community amenities not elsewhere classified (NEC) — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Storm water management — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Industrial service buildings and depots | 6221130 |
| Other buildings | 6221150 |
| Flood protection infrastructure | 6236221 |
| Pollution abatement and control | 6236261 |
| Highway and road structures and networks | 6231111 |
| Other infrastructure | 6236262 |
| Storm water management — Machinery and equipment | |
| Filters and strainers for fluids and fluid power systems | 3454342 |
| Water treatment equipment | 3453311 |
| Pumps and compressors | 3453200 |
| Special-purpose vehicles | 4121221 |
| Medium and heavy-duty trucks | 4121100 |
| Boilers, metal tanks, industrial valves and seals | 3453159 |
| Measuring, control and scientific instruments | 3631269 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Televisions and other audio and video equipment | 3622100 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Storm water management — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Waste water management — Non-residential construction | |
| Industrial service buildings and depots | 6221130 |
| Office and administrative buildings | 6221210 |
| Other buildings | 6221150 |
| Sewage and wastewater treatment plants | 6235211 |
| Sewage collection and disposal infrastructure | 6235221 |
| Flood protection infrastructure | 6236221 |
| Pollution abatement and control | 6236261 |
| Other infrastructure | 6236262 |
| Waste water management — Machinery and equipment | |
| Water treatment equipment | 3453311 |
| Filters and strainers for fluids and fluid power systems | 3454342 |
| Boilers, metal tanks, industrial valves and seals | 3453159 |
| Pumps and compressors | 3453200 |
| Measuring, control and scientific instruments | 3631269 |
| Medium and heavy-duty trucks | 4121100 |
| Special-purpose vehicles | 4121221 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Televisions and other audio and video equipment | 3622100 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Waste water management — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Waste Management — Non-residential construction | |
| Industrial service buildings and depots | 6221130 |
| Office and administrative buildings | 6221210 |
| Other buildings | 6221150 |
| Waste disposal facilities | 6236231 |
| Sewage and wastewater treatment plants | 6235211 |
| Other sewage infrastructure | 6235221 |
| Other infrastructure | 6236262 |
| Waste Management — Machinery and equipment | |
| Materials handling trucks and tractors | 3454211 |
| Special-purpose vehicles | 4121221 |
| Medium and heavy-duty trucks | 4121100 |
| Freight and utility trailers | 4121300 |
| Other materials handling equipment | 3454249 |
| Metalworking machinery | 3411100 |
| Other processing equipment | 3431100 |
| Heavy-gauge metal containers | 3454100 |
| Measuring, control and scientific instruments | 3631269 |
| Boilers, metal tanks, industrial valves and seals | 3453159 |
| Televisions and other audio and video equipment | 3622100 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Waste Management — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Other community amenities and environmental protection — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Industrial service buildings and depots | 6221130 |
| Other buildings | 6221150 |
| Water filtration and treatment plants | 6235112 |
| Parking lots and parking garages | 6231210 |
| Waste disposal facilities | 6236231 |
| Highway and road structures and networks | 6231111 |
| Site remediation services | 7823131 |
| Pollution abatement and control infrastructure | 6236261 |
| Other infrastructure | 6236262 |
| Other community amenities and environmental protection — Machinery and equipment | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Medium and heavy-duty trucks | 4121100 |
| Special-purpose vehicles | 4121221 |
| Non-military ships, barges and platforms | 4411112 |
| Boats and personal watercraft | 4421100 |
| Freight and utility trailers | 4121300 |
| Filters and strainers for fluids and fluid power systems | 3454342 |
| Measuring, control and scientific instruments | 3631269 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Other community amenities and environmental protection — Software | |
| Pre-packaged Software | 4814000 |
| Custom-designed software | 6431100 |
| Defense, public order and safety | |
| Defense, public order and safety — Non-residential construction | |
| Public security facilities | 6221360 |
| Industrial service buildings and depots | 6221130 |
| Shelters and other collective dwellings | 6221280 |
| Office and administrative buildings | 6221210 |
| Schools, colleges, universities and other educational buildings | 6221310 |
| Industrial laboratories, research and development centres | 6222311 |
| Warehouses | 6221230 |
| Other health care buildings, (Not Elsewhere Classified) | 6221339 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Runways | 6231231 |
| Highway and road structures and networks | 6231111 |
| Flood protection infrastructure | 6236221 |
| Other sewage infrastructure | 6235221 |
| Water supply infrastructure | 6235121 |
| Electric power infrastructure | 6233131 |
| Other infrastructure | 6236262 |
| Defense, public order and safety — Machinery and equipment | |
| Furniture and fixtures, except office furniture | 3911600 |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Special-purpose vehicles | 4121221 |
| Freight and utility trailers | 4121300 |
| Non-military Aircraft | 4211112 |
| Non-military ships, barges and platforms | 4411112 |
| Unmanned aerial vehicles | 4211113 |
| Boats and personal watercraft | 4421100 |
| Military aircraft | 4211111 |
| Military ships | 4411111 |
| Military armoured vehicles | 4421231 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Telephone and data communications equipment | 3621100 |
| Medical, dental and personal safety supplies | 4751100 |
| Automatic weapons, machine guns, rocket launchers, howitzers, mortars and other weapons | 4721111 |
| Computers and peripherals | 3611100 |
| Optical and projection equipment, photocopiers and office machines | 3421110 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Defense, public order and safety — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Hospital services — Non-residential construction | |
| Hospitals | 6221350 |
| Other health care buildings, (NEC) | 6221339 |
| Nursing home units without exclusive kitchen and bath | 6221332 |
| Industrial service buildings and depots | 6221130 |
| Restaurants and bars | 6221240 |
| Stores and retail outlets | 6221220 |
| Office and administrative buildings | 6221210 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Outdoor recreational facilities | 6236251 |
| Other infrastructure | 6236262 |
| Hospital services — Machinery and equipment | |
| Medical and laboratory equipment | 3631300 |
| Other medical, dental and personal safety supplies | 4751100 |
| Other scientific and technical instruments | 3631260 |
| Furniture and fixtures, except office furniture | 3911600 |
| Commercial cooking and food-warming equipment | 3421121 |
| Commercial and service industry machinery and equipment, (NEC) | 3421130 |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Special-purpose vehicles | 4121221 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Boilers, metal tanks, industrial valves and seals | 3453159 |
| Heating and cooling equipment | 3441100 |
| Telephone and data communications equipment | 3621100 |
| Televisions and other audio and video equipment | 3622100 |
| Computers and peripherals | 3611100 |
| Optical and projection equipment, photocopiers and office machines | 3421110 |
| Office furniture | 3911400 |
| Sporting and athletic goods | 4753100 |
| Other machinery and equipment | 9999999 |
| Hospital services — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Health services — Residential buildings | |
| Nursing home units with exclusive kitchen and bathroom | 6211193 |
| Health services — Non-residential construction | |
| Other health care buildings, (NEC) | 6221339 |
| Nursing home units without exclusive kitchen and bathroom | 6221332 |
| Shelters and other collective dwellings | 6221280 |
| Daycare centres | 6221380 |
| Industrial laboratories, research and development centres | 6222311 |
| Stores and retail outlets | 6221220 |
| Passenger terminal buildings and airports | 6221260 |
| Office and administrative buildings | 6221210 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Other infrastructure | 6236262 |
| Health services — Machinery and equipment | |
| Medical and laboratory equipment | 3631300 |
| Other medical, dental and personal safety supplies | 4751100 |
| Other scientific and technical instruments | 3631260 |
| Furniture and fixtures, except office furniture | 3911600 |
| Commercial cooking and food-warming equipment | 3421121 |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Special-purpose vehicles | 4121221 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Commercial and service industry machinery and equipment, (NEC) | 3421130 |
| Telephone and data communications equipment | 3621100 |
| Computers and peripherals | 3611100 |
| Optical and projection equipment, photocopiers and office machines | 3421110 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Health services — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Housing — Residential buildings | |
| Affordable housing | 6211191 |
| Senior housing | 6211192 |
| Other residential buildings | 6211199 |
| Housing — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Industrial service buildings and depots | 6221130 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Highway and road structures and networks | 6231111 |
| Bridges | 6231121 |
| Tunnels | 6231131 |
| Other infrastructure | 6236262 |
| Housing — Machinery and equipment | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Special-purpose vehicles | 4121221 |
| Powered hand tools | 3454320 |
| Pumps and compressors | 3453200 |
| Other transportation equipment | 4421259 |
| Medical, dental and personal safety supplies | 4751100 |
| Telephone and data communications equipment | 3621100 |
| Televisions and other audio and video equipment | 3622100 |
| Construction machinery and equipment | 3321170 |
| Playground, gymnasium, exercise and other athletic equipment | 4753100 |
| Computers and peripherals | 3611100 |
| Optical and projection equipment, photocopiers and office machines | 3421110 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Housing — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Other Health and Social Protection — Residential Buildings | |
| Other residential buildings | 6211199 |
| Other Health and Social Protection — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Daycare centres | 6221380 |
| Shelters and other collective dwellings | 6221280 |
| Industrial service buildings and depots | 6221130 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Other infrastructure | 6236262 |
| Other Health and Social Protection — Machinery and equipment | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Furniture and fixtures | 3911600 |
| Computers | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Other Health and Social Protection — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Education, recreation, culture and religion | |
| Education — Residential buildings | |
| Student residence units with exclusive kitchen and bathroom | 6211194 |
| Education — Non-residential construction | |
| Schools, colleges, universities and other educational buildings | 6221310 |
| Student residence units without exclusive kitchen and bathroom | 6222371 |
| Industrial laboratories, research and development centres | 6222311 |
| Libraries | 6221344 |
| Sports facilities with spectator capacity | 6221272 |
| Other indoor recreational facilities | 6221273 |
| Restaurants and bars | 6221240 |
| Daycare centres | 6221380 |
| Industrial service buildings and depots | 6221130 |
| Office and administrative buildings | 6221210 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Outdoor recreational facilities | 6236251 |
| Highway and road structures and networks | 6231111 |
| Other infrastructure | 6236262 |
| Education — Machinery and equipment | |
| Medical and medical laboratory equipment | 3631300 |
| Measuring, control and scientific equipment | 3631269 |
| Other scientific and technical instruments | 3631260 |
| Furniture and fixtures | 3911600 |
| Buses | 4121211 |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Medium and heavy-duty trucks | 4121100 |
| Special-purpose vehicles | 4121221 |
| Boats and personal watercraft | 4421100 |
| Aircraft | 4211112 |
| Other transportation equipment | 4421259 |
| Navigational and guidance instruments | 3621300 |
| Agricultural, lawn and garden machinery and equipment | 3311100 |
| Construction machinery and equipment | 3321170 |
| Metalworking machinery | 3411100 |
| Powered hand tools | 3454320 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Commercial cooking and food-warming equipment | 3421121 |
| Commercial and service equipment (NEC) | 3421130 |
| Televisions and other audio and video equipment | 3622100 |
| Telephone and data communications equipment | 3621100 |
| Playground, gymnasium, exercise and other athletic equipment | 4753100 |
| Heating and cooling equipment | 3441100 |
| Boilers, metal tanks, industrial valves and seals | 3453159 |
| Pumps and compressors | 3453200 |
| Computers and peripherals | 3611100 |
| Optical and projection equipment, photocopiers and office machines | 3421110 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Education — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Recreation, culture and religion | |
| Recreation, culture and religion — Non-residential construction | |
| Sports facilities with spectator capacity | 6221272 |
| Other Indoor recreational facilities | 6221273 |
| Libraries | 6221344 |
| Religious centres and memorial sites | 6221370 |
| Museums | 6221349 |
| Theatres and halls | 6221270 |
| Historical sites | 6221390 |
| Restaurants and bars | 6221240 |
| Marinas | 6231321 |
| Industrial service buildings and depots | 6221130 |
| Office and administrative buildings | 6221210 |
| Other institutional buildings | 6221399 |
| Other buildings | 6221150 |
| Outdoor recreational facilities | 6236251 |
| Parking lots and parking garages | 6231210 |
| Other infrastructure | 6236262 |
| Recreation, culture and religion — Machinery and equipment | |
| Furniture and fixtures | 3911600 |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Telephone and data communications equipment | 3621100 |
| Commercial cooking and food-warming equipment | 3421121 |
| Commercial and service industry machinery (NEC) | 3421130 |
| Playground, gymnasium, exercise and other athletic equipment | 4753100 |
| Computers | 3611100 |
| Optical and projection equipment, photocopiers and office machines | 3421110 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Recreation, culture, and religion — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Electricity and fuel | |
| Electricity — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Industrial service buildings and depots | 6221130 |
| Industrial laboratories, research and development centres | 6222311 |
| Other buildings | 6221150 |
| Power transmission networks | 6233121 |
| Power distribution networks | 6233131 |
| Hydro-power plants | 6233113 |
| Wind and solar power plants | 6233114 |
| Fossil fuel/steam power plants | 6233111 |
| Nuclear power plants | 6233112 |
| Other electric power infrastructure | 6241119 |
| Highway and road structures and networks | 6231111 |
| Pollution abatement and control infrastructure | 6236261 |
| Other infrastructure | 6236262 |
| Electricity — Machinery and equipment | |
| Power and distribution transformers | 3812211 |
| Turbines, turbine generators and turbine generator sets | 3452111 |
| Instruments for measuring electricity | 3631230 |
| Nuclear reactor steam supply system equipment | 3453113 |
| Switchgear, switchboards, relays and industrial control apparatus | 3812300 |
| Boilers, metal tanks, industrial valves and seals | 3453159 |
| Other scientific and technical instruments | 3631260 |
| Engines and mechanical power transmission equipment | 3451000 |
| Electric motors and generators | 3631100 |
| Telephone and data communications equipment | 3621100 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Construction machinery and equipment | 3321170 |
| Medium and heavy-duty trucks | 4121100 |
| Freight and utility trailers | 4121300 |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Electricity — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Fuel and energy — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Warehouses | 6221230 |
| Industrial service buildings and depots | 6221130 |
| Other buildings | 6221150 |
| Production facilities in oil and gas extraction | 6232111 |
| Natural gas processing plants | 6232122 |
| Pipelines | 6232211 |
| Other oil and gas infrastructure | 6232311 |
| Development drilling | 6711111 |
| Waste disposal facilities | 6236231 |
| Electric power infrastructure | 6233131 |
| Highway and road structures and networks | 6231111 |
| Other transportation infrastructure | 6231241 |
| Parking lots and parking garages | 6231210 |
| Other infrastructure | 6236262 |
| Fuel and energy — Machinery and equipment | |
| Measuring, control and scientific instruments | 3631269 |
| Pumps and compressors | 3453200 |
| Electric motors and generators | 3631100 |
| Heating and cooling equipment | 3441100 |
| Oil and gas field production machinery and equipment | 3321160 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Medium and heavy-duty trucks | 4121100 |
| Other machinery and equipment | 9999999 |
| Fuel and energy — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Economic, commercial and labour affairs | |
| Tourism — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Historical sites | 6221390 |
| Museums | 6221349 |
| Industrial service buildings and depots | 6221130 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Highway and road structures and networks | 6231111 |
| Other infrastructure | 6236262 |
| Tourism — Machinery and equipment | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Buses | 4121211 |
| Other boats and personal watercraft | 4421100 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Furniture and fixtures | 3911600 |
| Other machinery and equipment | 9999999 |
| Toursim — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| General economic, commercial and labour affairs — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Industrial service buildings and depots | 6221130 |
| Other institutional buildings | 6221399 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Other infrastructure | 6236262 |
| General economic, commercial and labour affairs — Machinery and equipment | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Aircraft | 4211112 |
| Other transportation equipment | 4421259 |
| Measuring, control, and scientific instruments | 3631269 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| General economic, commercial and labour affairs — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Agriculture, forestry, fishing, hunting, mining, manufacturing and construction — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Farm buildings | 6221111 |
| Manufacturing plants | 6221121 |
| Industrial service buildings and depots | 6221130 |
| Industrial laboratories, research and development centres | 6222311 |
| Warehouses | 6221230 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Highway and road structures and networks | 6231111 |
| Irrigation networks | 6236241 |
| Other infrastructure | 6236262 |
| Agriculture, forestry, fishing, hunting, mining, manufacturing and construction — Machinery and equipment | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Special-purpose vehicles | 4121221 |
| Aircraft | 4211112 |
| Medium and heavy-duty trucks | 4121100 |
| Agricultural, lawn and garden machinery and equipment | 3311100 |
| Heating and cooling equipment | 3441100 |
| Industry-specific manufacturing equipment | 3431100 |
| Materials handling equipment | 3454249 |
| Measuring, control and scientific instruments | 3631269 |
| Other scientific and technical instruments | 3631260 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Other machinery and equipment | 9999999 |
| Agriculture, forestry, fishing, hunting, mining, manufacturing and construction — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Other economic, commercial and labour affairs — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Industrial service buildings and depots | 6221130 |
| Communication buildings | 6222391 |
| Hotels and convention centres | 6221250 |
| Stores and retail outlets | 6221220 |
| Restaurants and bars | 6222341 |
| Warehouses | 6221230 |
| Other commercial properties | 6222392 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Telecommunications transmission support structures | 6234113 |
| Telecommunications transmission cables and lines | 6234111 |
| Telecommunications transmission optical fibre cables | 6234112 |
| Other infrastructure | 6236262 |
| Other economic, commercial and labour affairs — Machinery and equipment | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Special-purpose vehicles | 4121221 |
| Medium and heavy-duty trucks | 4121100 |
| Freight and utility trailers | 4121300 |
| Buses | 4121211 |
| Telephone and data communications equipment | 3621100 |
| Broadcast, studio, alarm and signalling equipment | 3621200 |
| Computers and peripherals | 3611100 |
| Office furniture | 3911400 |
| Optical and projection equipment, photocopiers and office machines | 3421110 |
| Furniture and fixtures | 3911600 |
| Commercial cooking and food-warming equipment | 3421121 |
| Commercial and service industry machinery and equipment (NEC) | 3421130 |
| Measuring, control and scientific instruments | 3631269 |
| Space satellites | 3621419 |
| Other machinery and equipment | 9999999 |
| Other economic, commercial and labour affairs — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| General public services | |
| General public services — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Industrial service buildings and depots | 6221130 |
| Other institutional buildings | 6221399 |
| Other buildings | 6221150 |
| Parking lots and parking garages | 6231210 |
| Other infrastructure | 6236262 |
| General public services — Machinery and equipment | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Freight and utility trailers | 4121300 |
| Other transportation equipment | 4421259 |
| Materials handling trucks and tractors | 3454211 |
| Agricultural, lawn and garden machinery and equipment | 3311100 |
| Computers and peripherals | 3611100 |
| Optical and projection equipment, photocopiers and office machines | 3421110 |
| Telephone and data communications equipment | 3621100 |
| Televisions and other audio and video equipment | 3622100 |
| Office furniture | 3911400 |
| Furniture and fixtures | 3911600 |
| Other machinery and equipment | 9999999 |
| General public services — Software | |
| Pre-packaged software | 4814000 |
| Custom-designed software | 6431100 |
| Other function: Specified | |
| Other function — Non-residential construction | |
| Office and administrative buildings | 6221210 |
| Industrial service buildings and depots | 6221130 |
| Other buildings | 6221150 |
| Highway and road structures and networks | 6231111 |
| Parking lots and parking garages | 6231210 |
| Other infrastructure | 6236262 |
| Other function — Machinery and equipment | |
| Passenger cars, light-duty trucks, vans and SUVs | 4110000 |
| Freight and utility trailers | 4121300 |
| Other transportation equipment | 4421259 |
| Materials handling trucks and tractors | 3454211 |
| Agricultural, lawn and garden machinery and equipment | 3311100 |
| Computers and peripherals | 3611100 |
| Optical and projection equipment, photocopiers and office machines | 3421110 |
| Telephone and data communications equipment | 3621100 |
| Televisions and other audio and video equipment | 3622100 |
| Office furniture | 3911400 |
| Furniture and fixtures | 3911600 |
| Other machinery and equipment | 9999999 |
| Other function — Software | |
| Pre-packaged Software | 4814000 |
| Custom-designed software | 6431100 |