Buildings and structures (TALC 11)
Buildings and structures (TALC 11) is further classified into:
- dwellings (TALC 111);
- buildings other than dwellings (TALC 112);
- land improvements (TALC 113); and
- structures not elsewhere classified (TALC 119).
The value of buildings and structures includes all amounts payable for site clearance and preparation and the cost of all fixtures, facilities and equipment that are integral parts of buildings structures. Public monuments in the form of buildings and structures are included in this category. This encompasses the construction of new public monuments, as well as major improvements to existing public monuments. Public monuments are identifiable because of particular historical, national, regional, local, religious or symbolic significance. In principle, public monuments should be included in dwellings (TALC 111), buildings other than dwellings (TALC 112) or structures not elsewhere classified (TALC 119) as appropriate. In practice, it may be desirable to classify them as other structures. Refer to paragraph 7.42 to 7.43 of the IMF GFSM 2014 for further information on public monuments.
Dwellings (TALC 111)
Dwellings (TALC 111) consists of buildings, or designated parts of buildings, that are used entirely or primarily as residences including any associated structures such as garages, and all permanent fixtures customarily installed in residences.
Includes: Houseboats, barges, mobile homes and caravans used as principal residences; public monuments identified primarily as dwellings; dwellings acquired by government for military personnel; incomplete dwellings where the ultimate user is deemed to have taken economic ownership because the construction is own account or as evidenced by the existence of a contract of sale or purchase; costs of site clearance and preparation for new dwellings.
Buildings other than dwellings (TALC 112)
Buildings other than dwellings (TALC 112) consists of whole buildings or parts of buildings not designated as dwellings and all fixtures, facilities and equipment that are integral parts of these structures.
Includes: Office buildings; schools; hospitals; prisons; buildings for public entertainment; warehouses and industrial buildings; commercial buildings; hotels and restaurants; public monuments identified primarily as non-residential buildings; costs of site clearance and preparation for new buildings.
Land improvements (TALC)
Land improvements (TALC) consists of the result of actions that lead to major improvements in the quantity, quality or productivity of land, or prevent its deterioration.
Includes: Activities that are integral to the land in question such as land reclamation, land clearance, land contouring, creation of wells and watering holes; preparation for the erection of buildings; planting of crops; and costs of ownership transfer on land.
Excludes: Construction of seawalls, dikes, dams and major irrigation systems that are not integral to the land and often affect land belonging to several owners and which are often carried out by government (classified to structures not elsewhere classified (TALC 119)).
Structures not elsewhere classified (TALC 119)
Structures not elsewhere classified (TALC 119) consists of all structures other than buildings.
Includes: Highways; streets; roads; bridges; elevated highways; tunnels; railways; subways; airfield runways; sewers; waterways; harbours; dams; shafts, tunnels and other structures associated with mining mineral and energy resources; communication lines; power lines; long distance pipelines; local pipelines; cables; outdoor sport and recreation facilities; mining and manufacturing constructions; construction of seawalls, dikes, flood barriers and similar structures intended to improve the quality and quantity of land adjacent to them; infrastructure necessary for aquaculture such as fish farms and shellfish beds; public monuments that cannot be identified as dwellings or buildings other than dwellings; buildings and structures acquired for military purposes that are used repeatedly, or continuously, in processes of production for more than one year; costs of site clearance and preparation; construction of major irrigation systems that are not integral to the land and often affect land belonging to several owners.