Definition: Land underlying buildings and structures
ESA 1995
Land on which dwellings, nonresidential buildings and structures are constructed or into which their foundations are dug, including yards and gardens deemed an integral part of farm and nonfarm dwellings and access roads to farms.
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
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