Definition: Acquisition/disposal of non-produced, non-financial assets

Balance of Payments, IMF

Acquisition/disposal of non-produced, non-financial assets largely covers intangibles, such as patented entities, leases or other transferable contracts, goodwill, etc. This item does not cover land in a specific economic territory but may include the purchase or sale of land by a foreign embassy (§ 175). 

In concept, acquisition or disposal of non-produced, non-financial assets comprises transactions associated with tangible assets (land and sub-soil assets) and transactions associated with non-produced, intangible assets (patents, copyrights, trademarks, franchises, etc. and leases or other transferable contracts) (§ 312). http://ec.europa.eu/eurostat/ramon/statmanuals/files/BoP_Manual_Fifth_Edition_EN.pdf