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Definition: Disposals of fixed assets - Business statistics

National accounts

Disposals of fixed assets include sales, demolition and scrapping. Sales are by far the most commonly covered item for business statistics as they are the most easily valued.

Sales of fixed assets are valued at the price actually received (excluding VAT) and not at book value. Disposals of tangible and intangible assets are recorded.

The balance of acquisitions and disposals of fixed assets enables the net investment of the unit or of an industry during the course of a reference period to be measured.