Fixed assets by category

The fixed assets shown in these tables include any produced assets that are repeatedly or continuously used in production for more than one year. Financial assets and non-produced tangible fixed assets as well as patented entities and purchased goodwill are not part of fixed assets. Consumer durables are not included either. Military durables are included in fixed assets if they can be used for civilian purposes. Durables that can be used for military purposes only such as weapons and armoured vehicles do not belong to fixed assets. The delimitation of fixed assets corresponds to that of fixed capital formation. Fixed assets include tangible fixed assets and intangible fixed assets. Intangible fixed assets comprise computer software and large databases (own-account production or purchased), entertainment, literary or artistic originals, and total expenditure on mineral exploration.

Fixed assets are represented in gross and net terms. When applying the gross concept, fixed assets are shown at their original value, not taking account of the depreciation; applying the net concept, however, means that the consumption of fixed capital accumulated since the time of investment are deducted.

In the tables on gross/net stock of fixed assets by category, fixed assets are shown at replacement costs and at constant prices of 2000. Fixed assets at replacement costs are based on the amount that would have had to be paid if the assets were newly purchased in the reference year or, to put it more exactly, at the time of reporting. When applying the net concept, the total accumulated consumption of fixed capital, also valued at replacement costs applicable at the time of reporting, is deducted from the original value. If the real or quantitative development of fixed assets over several years is to be shown in a comparable manner, influences due to price changes must be eliminated as completely as possible. This is done by generally valuing the fixed assets at prices of 2000, irrespective of when they were purchased or how long they have been in the stock.