Includes capital expenditures that will be charged to the fixed assets accounts and for which depreciation accounts are ordinarily maintained. Includes the cost of capital improvements that were made during the year that increased the value of property or adapted the property for another use. Capital expenditures for leasehold improvements made to property leased from others are also included. Land expenditures are not included as capital expenditures. If any building or equipment had been acquired under a capital leasing arrangement that meet the criteria set down by the Financial Accounting Standards Board (FASB), respondents were instructed to report the original cost or market value as a fixed asset and as a capital expenditure, if acquired in the reporting year. If the lease qualified as an operating lease, respondents were instructed not to include the value of the building and equipment as a fixed asset or capital expenditure. If capital expenditures were not recorded directly at the establishment level but handled centrally at a company or division level, respondents were requested to report appropriate estimates for the individual establishments.