Total rental payments are collected on all census forms. However, the breakdown between rental payments for buildings and other structures and rental payments for machinery and equipment is collected only on the Annual Survey of Manufactures (ASM) forms. This item includes rental payments for the use of all items for which depreciation reserves would be maintained if they are owned by the establishment, e.g., structures and buildings, and production, office, and transportation equipment. Excluded are royalties and other payments for the use of intangibles and depletable assets and land rents where separable.

When an establishment of a multiestablishment company is charged rent by another part of the same company for the use of assets owned by the company, it is instructed to exclude that cost from rental payments.

However, the book value (original cost) of these company-owned assets is to be reported as assets of the establishment at the end of the year.

If there are assets at an establishment rented from another company and the rents are paid centrally by the head office of the establishment, the company is instructed to report these rental payments as if they are paid directly by the establishment.