Definition: Capitalised production
Structural business statistics
Capitalised production includes the own-account production of all goods that are retained by their producers as investment. The latter includes the production of fixed tangible assets (buildings, etc.) as well as intangible assets (development of software, etc.). Capitalised production is unsold production and is valued at production cost. Note that these capital goods are included in investment as well as production.
Extract from the definitions of SBS Regulation variables (12 12 0)