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Fixed produced assets (ETF 81)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
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Fixed produced assets (ETF 81) is further classified into:

  • buildings and structures (ETF 811);
  • machinery and equipment (ETF 812);
  • cultivated biological resources (ETF 813);
  • intellectual property products (ETF 814); and
  • weapons systems (ETF 815).

Buildings and structures (ETF 811)


Buildings and structures (ETF 811) is further classified into:

  • Dwellings (ETF 8111) and is further discussed in paragraph A1A.262 of this manual;
  • Buildings other than dwellings (ETF 8112) and is further discussed in paragraph A1A.263 of this manual;
  • Land improvements (ETF 8113) and is further discussed in paragraph A1A.264 of this manual; and
  • Structures not elsewhere classified (ETF 8119) and is further discussed in paragraph A1A.265 of this manual.

Machinery and equipment (ETF 812)

  • transport equipment (ETF 8121) and is further discussed in paragraph A1A.267 of this manual;
  • information, communication and telecommunications equipment (ETF 8122) and is further discussed in paragraph A1A.268 of this manual; and
  • machinery and equipment not elsewhere classified (ETF 8129) and is further discussed in paragraph A1A.269 of this manual.

Cultivated biological resources (ETF 813)


Cultivated biological resources (ETF 813) is further classified into:

  • animal resources yielding repeat products (ETF 8131); and
  • tree, crop and plant resources yielding repeat products (ETF 8132).

Intellectual property products (ETF 814)


Intellectual property products (ETF 814) is further classified into:

  • research and development (ETF 8141);
  • mineral exploration and evaluation (ETF 8142);
  • computer software (ETF 8143);
  • databases (ETF 8144);
  • entertainment, literary and artistic originals (ETF 8145); and
  • intellectual property products not elsewhere classified (ETF 8149).

Weapons systems (ETF 815)


Weapons systems (ETF 815 and ETF 8151) is further discussed in paragraph A1A.280 of this manual.