Fixed produced assets (ETF 81)

A1A.230.

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).

A1A.231.

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.

A1A.232.

• 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.

A1A.233.

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).

A1A.234.

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).

A1A.235.

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