Annual Capital Expenditures Survey: Actual, Preliminary Estimate and Intentions (CAPEX)

Non-financial asset of establishment, type

Non-financial asset refers to assets that are produced (e.g. machinery and equipment) or non-produced (e.g. land and natural resources). These assets represent the produced and natural capital that companies use to generate income.

Establishment refers to the level in the statistical hierarchy below the company in the Business Register statistical hierarchy, and at which the accounting data required to measure production are available (principal inputs, revenues, salaries and wages). The establishment is defined as the most homogeneous unit of production for which the business maintains accounting records. From these records, it is possible to assemble all the data elements required to compile the gross value of production (total sales or shipments, and inventories), the cost of materials and services, and labour and capital used in production.

The data for this variable are reported using the following classifications and/or lists:

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