The Annual Acquisitions 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.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 previous name of this survey was the Survey into Business Spending on Capital Items (Business Spend).  Changes to this survey and to the Annual Business Survey (UKDA SN 7451) and the Quarterly Survey of Capital Expenditure (SN 6708) in 2015 lead to the renaming and increasing the number of questions asked on the ACAS. The expanded survey includes a more detailed breakdown of machinery and equipment and intellectual property, as well as splitting up investment into computer software and databases.Results from the survey are needed to more accurately deflate the Quarterly Acquisitions and Disposals of Capital Assets Survey (QCAS) (SN 7882).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.Linking to other business studies These data contain Inter-Departmental Business Register (IDBR) reference numbers. These are anonymous but unique reference numbers assigned to business organisations. Their inclusion allows researchers to combine different business survey sources together. Researchers may consider applying for other business data to assist their research. The ACAS collects acquisition and disposal data on:vehicle and other transport equipment (including new, used and goods vehicles)machinery and equipmentnew building work (excluding dwellings)services associated with buildings and other capital expenditure (including computer services, business consultancy, engineering, and construction services)The ACAS data files also include:Standard Industrial Classification 2007 codesturnoveremployment