Included in this item is the gross value of assets sold, retired, scrapped, destroyed, abandoned, etc., during the calendar year at their acquisition cost. It also includes the value of assets transferred to other establishments from a company at their acquisition cost, rather than current market value. Excluded are the charges to depreciation or amortization reserves. When a complete operation or establishment changed ownership, the respondent was instructed to report the value of the assets sold at the original cost as recorded in the books of the seller. The respondent also was requested to report retirements of equipment or structures owned by a parent company that the establishment was using as if it were a tenant.