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The Annual Capital Expenditures reports publish statistics at the national level on capital spending for new and used structures and equipment by all U.S. nonfarm businesses with and without employees. Major exclusions are foreign-owned operations of domestic companies, establishments located in U.S. territories, government operations (including the U.S. Postal Service), establishments engaged in agricultural production, and private households.

The Capital Spending Report series covers spending by North American Industry Classification System (NAICS) industry sector in a ten-year moving window ending with the most recent ACES reference year. However, linked background tables provide comparable NAICS industry data beginning in 1999. Estimates for penultimate years in each report are subject to revision.        

All ACES publications are organized by the year that the work was published, not when the data were collected.


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