Definition: Other buildings and structures
Non-residential buildings and other structures.
Uncompleted buildings and structures are included to the extent that the ultimate user is deemed to have taken ownership, either because the construction is for own use or as evidenced by the existence of a contract of sale/purchase. Buildings and structures acquired for military purposes are included to the extent that they resemble civilian buildings acquired for purposes of production and are used in the same way.
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996