Investments in fixed assets

Investments in fixed assets comprise the acquisition and capital improvement of tangible fixed assets, of which the sales and transfers of fixed assets are deducted.

Tangible fixed assets include land and water areas, land and water constructions, buildings and constructions, machinery and equipment as well as other tangible fixed assets. Buildings and structures as well as land and water constructions are recorded as an investment during the statistical period when they are paid for. Other fixed assets are recorded as investments during the accounting period when they are transferred to the buyer's or recipient's use.

The concept of gross total increase of tangible fixed assets was in use until 1994. This concept and the current one are defined the same way.