Provides data on capital spending for new and used structures and equipment by U.S. nonfarm businesses with and without employees. Data have been collected annually beginning with data for 1994. Also, every 5 years, for years ending in '3' and '8', detailed data by types of structures and types of equipment have been collected from companies with employees. In 2010, it was decided that this detailed data should be collected for years ending in '2' and '7' beginning in 2013, to align with the years in which the Economic Census is conducted.