Definition: Tangible and intangible fixed assets (other than agricultural assets)
Tangible and intangible fixed assets other than agricultural assets (plantations and livestock) comprise the following elements:
· machines and other capital goods;
· transport equipment;
· farm buildings (non-residential);
· other (computer software, etc.).
Eurostat, "Manual on the economic accounts for agriculture and forestry EAA/EA 97 (Rev. 1.1)", Luxembourg, 2000