Reporting Guide – Annual Capital and Repairs Expenditures Survey: Actual for 2017

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
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'.


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.


  • 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


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


  • 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.


  • 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.


  • 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.


  • 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.


Report the age of the fixed asset at the time of disposal.
If you have disposed of or sold similar assets of varying ages, report them separately or combine the data and provide a weighted average for the ages.

Annual Capital and Repair Expenditures Survey: Actual for 2017
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
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
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
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