Definition: Other goods and services
These other goods and services include:
(a) Rental paid, either directly or as a component of a tenancy agreement, for use of non-residential buildings and other capital assets (whether tangible or intangible) such as the hire of machines and equipment without operating staff (cf. 1.15.4.) or computer software. However, if no distinction can be made between the renting of non-residential buildings by a local agricultural KAU and the renting of land, the whole item is recorded as renting of land in the enterprise's income account (cf. 3.31.3.);
(b) Fees for workers' medical examinations;
(c) Fees for agricultural consultants, surveyors, accountants, tax consultants, lawyers, etc.;
(d) Purchases of services of scientific research, market research and advertising, expenditure on staff training and similar services;
(e) Expenditure on transport services: this includes reimbursement of employees for travel, separation and removal costs incurred in the course of their duties, primarily for the employer's benefit, and the amounts paid by the employer to independent enterprises which provide transport for employees (except for transport between home and the place of work cf. 2.35., 2.49. (b) and 3.09.1.) as well as the transport of goods for fairs and exhibitions. If, on the other hand, transport is provided by the staff and the employer's own transport, the costs should be recorded under appropriate headings.
Since purchases of goods are to be valued at the purchaser price and sales at the basic price (cf. 2.50.1. and 2.50.2., 2.31.1.), the cost of transport of goods is not normally indicated separately. Transport costs included in sales are considered to be invoiced separately. In the case where the producer engages a third-party to transport the goods to the purchaser, the transport costs appear as neither intermediate consumption, nor output in the EAA/EAF. In the case where the producer transports the goods himself, this is considered a non-agricultural activity, for which the costs should be recorded appropriately, if the activity is inseparable.. Finally, this heading includes expenditure incurred under non-agricultural secondary activities concerning transport, trade and warehousing for third parties;
(f) Postal and telecommunications costs;
(g) Remuneration for services contained in gross premiums of insurance taken out to provide the enterprise with coverage for risks such as the loss of livestock, damage by hail, frost, fire and gales etc. The remainder, i.e. the net premium, is the component of the gross premium paid which is available to insurance companies for settling claims.
An accurate breakdown of the gross premiums into the two components can only be done for the national economy as a whole, as is done for the national accounts. The allocation of the service component between production branches is generally done using adequate breakdown keys, in connection with the construction of input-output tables. Reference should therefore be made to national accounts when completing this item in the EAA (for the recording of subsidies related to insurance services see 3.27.6., Footnote 53);
(h) Stud fees;
(i) Billed bank charges ( but not interest for bank loans) in all cases and indirectly measured financial intermediation services only when these are broken down by user sector/user industry (cf. 2.37.; 3.30.6.);
(j) Subscriptions, fees for membership of professional associations such as chambers of agriculture, chambers of commerce and agricultural trade unions;
(k) Subscriptions to agricultural co-operatives;
(l) Costs of dairy tests, shows and entries in pedigree registers;
(m) Expenditure on artificial insemination and castration.
(n) Payments for the use of non-produced intangible assets such as patented assets, trade marks, copyright, milk quotas or other production rights, etc. Purchases of these non-produced intangible assets, on the other hand, are recorded in the capital account.
(o) Payments made to public bodies for the purpose of obtaining licences or permits to carry out commercial or professional activities, if the permits are subject to a thorough scrutiny for regulatory purposes (unless the charges are disproportionate to the benefits of the services concerned, cf. 3.21.2. (e), and ESA 95, 4.80. (d));
(p) purchases of small tools, working clothing, spare parts and durable equipment of low value (less than 500 EURO at 1995 prices) or with a normal service life of less than one year (cf. 2.55.2.);
(q) purchases of tools, equipment and working clothing by employees with a special allowance provided for this purpose or withheld from their wages and salaries by contractual agreements.
Eurostat, "Manual on the economic accounts for agriculture and forestry EAA/EA 97 (Rev. 1.1)", Luxembourg, 2000