The Annual Acquisition and Disposals of Capital Assets Survey (ACAS) is the only survey conducted by the Office for National Statistics (ONS) that collects detailed product breakdown on capital expenditure. It collects acquisition and disposal data on: - Vehicle and other transport equipment (including new, used and goods vehicles). - Machinery and equipment - New building work (excluding dwellings) - Services associated with buildings and other capital expenditure (including computer services, business consultancy, engineering, and construction services) The survey provides information on the products which are sub-components of gross fixed capital formation (GFCF) assets Capital assets (or fixed assets) are assets produced as outputs from processes of production that are themselves used repeatedly, or continuously, in processes of production for more than one year. The expanded survey includes more detailed breakdown of machinery and equipment and intellectual property, as well as splitting up investment into computer software and databases. ACAS data provide essential information for the UK National Accounts and feeds into the compilation of GFCF which is a major component of the expenditure measure of UK GDP. The previous name of this survey was Capital Assets Survey / Business Spend