Investments in tangible fixed assets; business sector

Investments in tangible fixed assets; business sector

SIC 2008 Periods Investments in tangible fixed assets (million euros) Fixed assets Land (million euros) Fixed assets Corporate Buildings (million euros) Fixed assets Network / Infrastructure (million euros) Fixed assets Means of transport (million euros) Fixed assets Computer, hardware, peripheral equipment (million euros) Fixed assets Machinery and installations (million euros) Fixed assets Other tangible fixed assets (million euros) New tangible fixed assets New tangible fixed assets (million euros) New tangible fixed assets Second-hand tangible fixed assets (million euros) Disposal of tangible fixed assets (million euros)
G Wholesale and retail trade 2009 4,992.1 100.6 1,335.3 61.6 839.4 367.4 1,244.6 1,043.2 4,387.9 604.2 567.1
G Wholesale and retail trade 2010 4,462.9 118.6 1,095.5 50.5 887.1 308.5 916.6 1,086.2 4,059.9 403.0 677.0
G Wholesale and retail trade 2011 5,851.6 181.1 1,461.9 60.7 988.9 477.3 1,332.8 1,349.0 4,996.5 855.1 1,038.1
G Wholesale and retail trade 2012 5,073.6 142.7 1,322.6 18.2 914.4 471.4 1,035.4 1,168.9 4,568.9 504.7 833.0
G Wholesale and retail trade 2013 5,137.0 160.0 1,364.6 56.3 963.6 427.6 1,087.4 1,077.5 4,577.9 559.2 488.8
G Wholesale and retail trade 2014 5,309.9 216.0 1,342.5 41.9 1,031.8 447.0 1,138.9 1,091.9 4,628.1 681.7 758.5
G Wholesale and retail trade 2015 5,916.2 273.1 1,603.6 27.0 1,124.5 482.2 1,224.6 1,181.3 5,070.5 845.8 1,190.2
G Wholesale and retail trade 2016 6,107.5 238.0 1,692.9 25.7 1,230.2 477.0 1,193.4 1,250.4 5,245.8 861.7 629.4
G Wholesale and retail trade 2017 6,833.6 220.5 2,029.5 34.6 1,380.4 460.4 1,392.0 1,316.1 5,968.0 865.6 716.1
G Wholesale and retail trade 2018 6,898.6 306.9 2,081.1 48.1 1,354.6 521.5 1,320.5 1,265.9 5,916.0 982.6 3,512.3
G Wholesale and retail trade 2019 7,588.2 264.9 2,206.0 37.5 1,550.4 513.5 1,605.7 1,410.1 6,646.0 942.2 937.4
G Wholesale and retail trade 2020 8,273.4 276.4 2,620.4 13.0 1,574.1 608.0 1,752.7 1,428.8 7,018.7 1,254.8 1,629.9
G Wholesale and retail trade 2021 8,743.4 215.5 2,475.6 23.5 1,732.6 671.4 1,961.8 1,663.0 7,487.3 1,256.1 1,631.3
G Wholesale and retail trade 2022 9,743.2 297.7 2,778.2 30.7 1,832.6 671.6 2,350.6 1,781.8 8,504.5 1,238.7 2,094.2
45+47 Retail sale and car trade 2009 2,338.8 53.1 665.2 31.5 410.7 143.6 410.6 624.3 2,017.7 321.1 239.3
45+47 Retail sale and car trade 2010 2,431.7 64.7 656.8 29.4 539.4 110.6 311.2 719.6 2,240.9 190.8 402.9
45+47 Retail sale and car trade 2011 2,900.7 40.6 794.5 18.3 522.7 169.9 456.5 898.2 2,616.7 284.0 700.7
45+47 Retail sale and car trade 2012 2,625.9 76.9 801.9 7.4 498.7 185.8 294.0 761.3 2,372.1 253.8 484.2
45+47 Retail sale and car trade 2013 2,700.3 80.2 839.2 36.8 537.4 157.8 345.1 703.8 2,383.0 317.3 210.8
45+47 Retail sale and car trade 2014 2,722.6 104.3 783.1 29.2 600.1 191.4 337.6 676.9 2,422.2 300.4 397.9
45+47 Retail sale and car trade 2015 3,012.3 179.7 947.9 10.0 627.2 197.5 365.3 684.7 2,502.3 510.0 369.1
45+47 Retail sale and car trade 2016 3,204.0 130.1 967.7 13.9 752.8 200.0 390.7 748.9 2,703.6 500.4 328.4
45+47 Retail sale and car trade 2017 3,579.7 89.9 1,201.2 13.9 851.6 210.5 409.2 803.5 3,079.7 499.9 379.7
45+47 Retail sale and car trade 2018 3,533.9 163.3 1,136.6 13.3 831.0 203.1 421.8 764.8 3,014.3 519.5 467.7
45+47 Retail sale and car trade 2019 3,908.8 89.9 1,253.6 16.4 977.8 232.4 481.8 857.0 3,429.4 479.5 514.8
45+47 Retail sale and car trade 2020 4,283.1 144.8 1,483.6 3.4 1,038.5 244.0 554.0 814.7 3,488.6 794.5 802.3
45+47 Retail sale and car trade 2021 4,676.5 95.2 1,491.7 3.0 1,184.3 264.7 638.8 999.0 3,838.9 837.6 758.4
45+47 Retail sale and car trade 2022 5,155.5 142.9 1,607.3 11.1 1,180.6 281.7 960.3 971.7 4,481.8 673.7 1,132.0
45 Sale and repair of motor vehicles 2009 562.4 13.0 124.4 23.3 240.2 21.8 95.5 44.3 480.9 81.5 152.2
45 Sale and repair of motor vehicles 2010 686.4 4.9 118.0 3.2 414.2 20.0 83.2 43.0 619.9 66.6 288.1
45 Sale and repair of motor vehicles 2011 773.4 19.2 157.5 5.5 360.3 31.7 124.3 75.0 655.9 117.5 157.3
45 Sale and repair of motor vehicles 2012 700.0 20.1 133.4 2.0 354.6 37.0 79.5 73.4 615.4 84.6 223.4
45 Sale and repair of motor vehicles 2013 695.4 9.7 133.4 5.7 316.3 31.8 101.2 97.4 589.5 106.0 109.5
45 Sale and repair of motor vehicles 2014 698.9 11.9 142.0 1.0 384.5 32.6 72.3 54.5 610.3 88.6 288.2
45 Sale and repair of motor vehicles 2015 718.4 21.2 126.4 2.5 409.6 31.7 76.2 50.7 625.9 92.6 261.8
45 Sale and repair of motor vehicles 2016 912.3 27.8 167.3 1.9 525.3 29.6 100.4 60.0 809.0 103.3 230.9
45 Sale and repair of motor vehicles 2017 1,064.2 21.5 208.9 4.1 608.4 29.8 117.0 74.5 885.2 179.0 307.4
45 Sale and repair of motor vehicles 2018 1,007.0 39.8 171.0 5.8 594.6 24.8 103.8 67.2 867.3 139.6 332.4
45 Sale and repair of motor vehicles 2019 1,205.1 21.3 187.4 8.3 750.1 31.8 116.3 90.1 1,085.4 119.7 374.1
45 Sale and repair of motor vehicles 2020 1,284.1 34.1 272.8 1.3 748.0 28.1 127.7 72.1 1,155.7 128.4 538.7
45 Sale and repair of motor vehicles 2021 1,357.0 23.3 206.7 1.7 825.6 33.1 169.1 97.5 1,179.4 177.6 455.2
45 Sale and repair of motor vehicles 2022 1,559.1 29.2 254.5 2.7 869.3 56.1 231.5 115.9 1,312.8 246.3 751.2
46 Wholesale trade (no motor vehicles) 2009 2,653.2 47.5 670.1 30.1 428.8 223.8 834.0 418.9 2,370.1 283.1 327.7
46 Wholesale trade (no motor vehicles) 2010 2,031.2 53.8 438.8 21.1 347.6 197.9 605.4 366.6 1,819.0 212.2 274.1
46 Wholesale trade (no motor vehicles) 2011 2,951.0 140.5 667.3 42.4 466.2 307.4 876.3 450.8 2,379.8 571.2 337.4
46 Wholesale trade (no motor vehicles) 2012 2,447.7 65.9 520.7 10.8 415.8 285.6 741.4 407.6 2,196.8 250.9 348.8
46 Wholesale trade (no motor vehicles) 2013 2,436.7 79.8 525.5 19.6 426.1 269.7 742.3 373.8 2,194.9 241.9 278.0
46 Wholesale trade (no motor vehicles) 2014 2,587.3 111.7 559.3 12.7 431.7 255.6 801.2 415.1 2,205.9 381.4 360.7
46 Wholesale trade (no motor vehicles) 2015 2,903.9 93.3 655.7 17.0 497.2 284.7 859.4 496.6 2,568.2 335.7 821.1
46 Wholesale trade (no motor vehicles) 2016 2,903.5 107.9 725.2 11.7 477.4 277.0 802.8 501.5 2,542.2 361.3 301.0
46 Wholesale trade (no motor vehicles) 2017 3,253.9 130.7 828.3 20.7 528.8 249.9 982.8 512.7 2,888.2 365.7 336.4
46 Wholesale trade (no motor vehicles) 2018 3,364.7 143.6 944.5 34.8 523.7 318.4 898.7 501.1 2,901.7 463.1 3,044.5
46 Wholesale trade (no motor vehicles) 2019 3,679.4 174.9 952.4 21.1 572.7 281.1 1,123.9 553.2 3,216.6 462.7 422.6
46 Wholesale trade (no motor vehicles) 2020 3,990.3 131.6 1,136.7 9.7 535.6 364.0 1,198.7 614.1 3,530.0 460.3 827.7
46 Wholesale trade (no motor vehicles) 2021 4,066.9 120.3 983.9 20.6 548.3 406.7 1,323.0 664.0 3,648.4 418.5 872.9
46 Wholesale trade (no motor vehicles) 2022 4,587.7 154.8 1,170.9 19.6 652.1 389.9 1,390.3 810.1 4,022.7 564.9 962.2
462-469 Wholesale 2009 2,555.5 47.5 663.0 29.3 401.8 208.6 810.2 395.2 2,285.2 270.3 290.5
462-469 Wholesale 2010 1,941.6 52.5 430.1 20.4 322.5 191.4 589.0 335.8 1,735.4 206.3 267.7
462-469 Wholesale 2011 2,885.3 140.1 661.6 42.0 457.3 297.6 848.9 437.9 2,318.4 566.9 329.0
462-469 Wholesale 2012 2,356.6 65.5 504.3 9.4 392.9 272.5 720.4 391.6 2,112.0 244.6 332.4
462-469 Wholesale 2013 2,348.5 79.5 515.4 17.9 407.4 256.8 714.1 357.6 2,119.2 229.3 268.3
462-469 Wholesale 2014 2,497.2 109.1 547.5 12.7 414.3 246.8 777.3 389.5 2,123.2 374.0 349.7
462-469 Wholesale 2015 2,760.3 91.6 633.7 15.7 465.3 271.0 801.3 481.7 2,443.7 316.6 775.7
462-469 Wholesale 2016 2,794.9 105.5 688.6 11.7 446.7 267.6 784.1 490.7 2,453.5 341.4 293.5
462-469 Wholesale 2017 3,148.9 129.1 812.2 20.5 498.5 240.0 954.9 493.8 2,795.3 353.6 324.7
462-469 Wholesale 2018 3,258.4 141.9 922.7 34.7 503.9 308.0 864.8 482.5 2,808.4 450.0 3,037.9
462-469 Wholesale 2019 . . . . . . . . . . .
462-469 Wholesale 2020 . . . . . . . . . . .
462-469 Wholesale 2021 . . . . . . . . . . .
462-469 Wholesale 2022 . . . . . . . . . . .
47 Retail trade (not in motor vehicles) 2009 1,776.4 40.1 540.8 8.2 170.5 121.8 315.1 579.9 1,536.9 239.6 87.2
47 Retail trade (not in motor vehicles) 2010 1,745.3 59.9 538.8 26.3 125.2 90.6 228.1 676.5 1,621.1 124.2 114.8
47 Retail trade (not in motor vehicles) 2011 2,127.2 21.4 637.1 12.7 162.4 138.2 332.2 823.2 1,960.8 166.4 543.4
47 Retail trade (not in motor vehicles) 2012 1,925.9 56.8 668.5 5.4 144.0 148.8 214.5 687.9 1,756.7 169.3 260.9
47 Retail trade (not in motor vehicles) 2013 2,004.8 70.5 705.8 31.1 221.1 126.1 243.9 606.4 1,793.6 211.3 101.3
47 Retail trade (not in motor vehicles) 2014 2,023.7 92.3 641.1 28.2 215.5 158.8 265.3 622.4 1,811.9 211.7 109.7
47 Retail trade (not in motor vehicles) 2015 2,293.9 158.5 821.5 7.5 217.6 165.8 289.0 634.0 1,876.4 417.5 107.3
47 Retail trade (not in motor vehicles) 2016 2,291.7 102.3 800.4 12.0 227.5 170.4 290.2 688.9 1,894.6 397.1 97.6
47 Retail trade (not in motor vehicles) 2017 2,515.5 68.4 992.2 9.8 243.2 180.7 292.2 729.0 2,194.6 321.0 72.4
47 Retail trade (not in motor vehicles) 2018 2,526.9 123.5 965.6 7.5 236.4 178.3 318.0 697.6 2,147.0 379.9 135.4
47 Retail trade (not in motor vehicles) 2019 2,703.7 68.7 1,066.2 8.1 227.7 200.6 365.6 766.8 2,344.0 359.7 140.6
47 Retail trade (not in motor vehicles) 2020 2,999.0 110.7 1,210.8 2.0 290.6 215.9 426.4 742.5 2,332.9 666.1 263.6
47 Retail trade (not in motor vehicles) 2021 3,319.5 71.9 1,284.9 1.3 358.7 231.6 469.7 901.5 2,659.5 660.0 303.2
47 Retail trade (not in motor vehicles) 2022 3,596.4 113.7 1,352.8 8.4 311.3 225.6 728.9 855.8 3,169.0 427.4 380.9
I Accommodation and food serving 2009 794.6 10.3 270.5 13.3 34.7 20.4 176.3 269.1 710.6 84.0 69.0
I Accommodation and food serving 2010 719.1 12.7 244.4 12.8 32.0 18.7 163.9 234.7 640.7 78.5 96.8
I Accommodation and food serving 2011 840.6 6.0 290.4 25.9 48.4 24.4 179.0 266.5 804.0 36.6 68.4
I Accommodation and food serving 2012 771.4 20.3 281.6 15.0 46.0 39.0 84.9 284.6 693.6 77.8 101.1
I Accommodation and food serving 2013 712.2 14.1 268.3 15.8 51.6 34.4 104.1 224.0 658.2 54.0 90.9
I Accommodation and food serving 2014 784.0 13.3 342.1 10.1 58.0 38.5 102.6 219.4 674.2 109.8 64.0
I Accommodation and food serving 2015 836.3 15.6 322.9 9.6 71.8 37.3 146.8 232.5 760.7 75.6 54.1
I Accommodation and food serving 2016 1,009.7 13.9 417.9 11.3 65.4 48.9 150.7 301.5 913.9 95.7 43.7
I Accommodation and food serving 2017 1,348.6 48.9 614.9 15.5 79.6 44.8 147.8 397.2 1,214.3 134.3 93.0
I Accommodation and food serving 2018 1,256.9 30.4 548.7 14.7 95.6 41.0 153.3 373.2 1,139.9 117.0 69.0
I Accommodation and food serving 2019 1,441.5 21.2 679.3 19.1 93.4 42.2 172.1 414.3 1,313.6 127.9 287.4
I Accommodation and food serving 2020 1,151.2 17.4 509.0 17.5 67.9 31.2 143.0 365.1 1,011.2 140.0 148.7
I Accommodation and food serving 2021 1,241.8 31.3 574.2 37.0 77.3 29.6 147.4 345.0 1,135.7 106.1 145.6
I Accommodation and food serving 2022 1,615.0 29.3 680.2 23.8 94.3 42.6 238.8 506.1 1,461.8 153.2 209.1
Hotels, restaurants and bars 2009 549.9 4.0 176.1 4.1 26.3 10.1 126.9 202.4 483.4 66.5 64.8
Hotels, restaurants and bars 2010 529.2 9.9 184.4 3.6 24.1 12.5 113.8 180.9 467.3 61.9 87.9
Hotels, restaurants and bars 2011 603.7 3.6 205.6 4.5 39.7 16.0 141.3 192.9 578.9 24.8 54.8
Hotels, restaurants and bars 2012 559.8 6.3 188.5 3.2 32.2 27.0 67.7 234.9 517.8 42.0 51.0
Hotels, restaurants and bars 2013 551.5 11.5 201.3 2.9 41.7 23.5 88.3 182.3 510.7 40.8 90.6
Hotels, restaurants and bars 2014 614.5 10.2 289.5 2.9 36.9 26.0 73.5 175.5 518.9 95.7 46.3
Hotels, restaurants and bars 2015 633.0 13.8 243.5 2.3 47.2 27.1 109.4 189.7 578.1 55.0 31.6
Hotels, restaurants and bars 2016 781.1 11.6 314.8 2.6 46.2 36.4 116.6 252.9 709.6 71.5 29.7
Hotels, restaurants and bars 2017 1,092.9 26.7 514.6 4.0 64.8 33.2 123.5 326.2 990.4 102.5 70.2
Hotels, restaurants and bars 2018 949.4 14.8 406.0 4.8 77.6 31.8 127.5 286.8 865.7 83.7 36.0
Hotels, restaurants and bars 2019 . . . . . . . . . . .
Hotels, restaurants and bars 2020 . . . . . . . . . . .
Hotels, restaurants and bars 2021 . . . . . . . . . . .
Hotels, restaurants and bars 2022 . . . . . . . . . . .
55 Accommodation 2009 374.5 9.5 158.7 11.7 9.9 5.9 54.7 124.3 321.6 52.8 53.7
55 Accommodation 2010 346.0 6.4 133.5 9.5 4.2 5.9 66.8 119.7 309.8 36.3 85.4
55 Accommodation 2011 427.0 2.8 171.8 21.8 8.5 8.1 75.0 139.1 410.6 16.4 48.6
55 Accommodation 2012 381.9 15.4 173.7 12.9 9.8 14.0 26.8 129.3 340.1 41.9 57.7
55 Accommodation 2013 330.2 7.9 149.1 13.3 7.8 13.7 33.5 104.9 309.4 20.9 80.8
55 Accommodation 2014 409.4 8.4 236.9 7.7 10.6 17.0 30.3 98.6 344.5 64.9 27.0
55 Accommodation 2015 391.0 10.6 186.2 8.8 11.6 13.0 40.9 119.9 362.4 28.6 25.6
55 Accommodation 2016 521.0 6.5 254.2 9.9 15.1 17.4 58.5 159.5 479.8 41.2 17.7
55 Accommodation 2017 748.5 38.8 413.8 12.4 16.1 18.9 53.1 195.4 666.3 82.3 47.2
55 Accommodation 2018 661.9 14.4 345.2 12.2 15.0 16.9 56.4 201.9 632.7 29.2 6.7
55 Accommodation 2019 822.6 15.7 453.5 18.3 15.4 18.6 78.5 222.6 758.3 64.3 138.1
55 Accommodation 2020 656.3 13.5 332.0 13.7 16.0 12.8 37.9 230.3 564.6 91.7 56.5
55 Accommodation 2021 731.7 22.7 397.1 36.7 13.4 12.6 48.9 200.4 691.8 39.9 104.3
55 Accommodation 2022 848.7 16.3 443.5 22.9 20.3 17.8 71.8 256.0 802.1 46.6 122.4
56 Food and beverage service activities 2009 420.1 0.9 111.8 1.6 24.9 14.5 121.6 144.8 389.0 31.1 15.3
56 Food and beverage service activities 2010 373.1 6.3 110.8 3.3 27.7 12.8 97.1 115.1 330.9 42.2 11.4
56 Food and beverage service activities 2011 413.6 3.3 118.6 4.1 39.9 16.2 104.0 127.5 393.4 20.2 19.8
56 Food and beverage service activities 2012 389.4 4.9 107.9 2.0 36.2 25.0 58.1 155.3 353.5 35.9 43.4
56 Food and beverage service activities 2013 382.0 6.2 119.2 2.4 43.8 20.7 70.7 119.1 348.8 33.2 10.1
56 Food and beverage service activities 2014 374.6 5.0 105.3 2.5 47.4 21.5 72.3 120.8 329.7 44.9 37.1
56 Food and beverage service activities 2015 445.3 5.0 136.7 0.7 60.2 24.3 105.8 112.6 398.3 47.0 28.5
56 Food and beverage service activities 2016 488.7 7.4 163.8 1.5 50.4 31.6 92.2 142.0 434.1 54.5 26.1
56 Food and beverage service activities 2017 600.1 10.1 201.1 3.0 63.5 25.9 94.8 201.7 548.0 52.1 45.9
56 Food and beverage service activities 2018 595.0 16.0 203.5 2.6 80.5 24.1 96.9 171.3 507.2 87.8 62.4
56 Food and beverage service activities 2019 618.8 5.4 225.7 0.8 78.0 23.6 93.6 191.7 555.3 63.6 149.3
56 Food and beverage service activities 2020 494.9 3.9 177.0 3.8 51.9 18.4 105.0 134.8 446.5 48.3 92.2
56 Food and beverage service activities 2021 510.1 8.6 177.1 0.3 63.9 17.1 98.5 144.6 443.9 66.1 41.3
56 Food and beverage service activities 2022 766.3 12.9 236.7 0.9 74.1 24.8 166.9 250.0 659.7 106.6 86.7
Source: CBS.
Explanation of symbols

Table explanation


This table contains figures relating to the investments in tangible fixed assets. The investments have been made by non-financial companies. A distinction is made between different types of fixed assets and between new or second-hand assets. The table also contains information about the disposal of tangible fixed assets.

It distinguishes between seven types of tangible fixed assets:

1. Land;
2. Corporate buildings;
3. Network / Infrastructure;
4. Means of transport;
5. Computers, hardware and peripheral equipment;
6. Machinery and installations;
7. Other tangible fixed assets.

The following are disregarded:
- Investment in stock;
- Investment in foreign locations;
- The value of enterprises that have been acquired whose operational activities are barely affected.

The figures can be broken down into the companies’ activities, according to the Standard Industrial Classification 2008 (SIC 2008).

Data available from: 2009

Status of the figures:
The figures up to and including 2022 are final.

Changes as of 5 June 2024:
The provisional figures of 2022 have been adjusted and are final now.

When will new figures be published?
Roughly a year after the end of the reporting year, the provisional investment figures will be published for the Total Investments in Tangible Fixed Assets for the mineral extraction, industry, energy provision, waterworks and waste management and construction business sectors.Definitive, more specific figures will be made available 18 months after the end of the reporting year for all the business sectors that have been examined, including the five business sectors named above.The figures may be updated if substantial adjustments become necessary.

Description topics

Investments in tangible fixed assets
Goods which are purchased or produced in-company for use as capital assets in the production process. In general, goods are included in this category if they have a useful life of more than one year (such as buildings, houses, machines, means of transportat, etc.).
Fixed assets
The tangible or intangible assets produced that are used in the production process for longer than one year.
Land
Land, including land purchased for the extraction of clay and earth, excluding soil improvement. Soil improvement is included in the Network / Infrastructure category. Funds expended on land which is inextricably linked to the purchase of buildings will be accounted for under the Buildings item.
Corporate Buildings
Buildings intended for business use.
Network / Infrastructure
Activities relating to land, waterworks and road-building, including the permanent facilities necessary for these activities to be carried out successfully, such as barriers, machinery for opening and closing floodgates and bridges, public lighting and overhead cables for the railways. This item also includes funds expended for land improvement (drainage, raising land levels, etc.) and to make land ready for development.
Examples include: roads; car parks; distribution networks for gas, electricity and water; pipelines to transport oils, chemicals and other liquids or gases.
Means of transport
All means of transportat used to transport people or goods by public roads, by rail, by water or by air. Vehicles that only make occasional use of public roadways, such as tractors, are not included in this item.
Computer, hardware, peripheral equipment
Computers, hardware and peripheral equipment:
Electronic devices which are used to process information and which are programmable by the user, including auxiliary equipment. Software is not included in this item; software is counted among the intangible assets.
Machinery and installations
Examples include hydraulic and pneumatic installations, power tools, filtering and purification equipment, welding and cutting tools and communication, measuring and control equipment.
Other tangible fixed assets
Tangible fixed assets not mentioned in the preceding paragraphs. Examples include office furniture and other (business-related) furniture and equipment; silos, gasometers and storage tanks; containers; (work) clothes; soft furnishings; and mechanical and non-mechanical hand tools, etc.;Houses intended for the rental market are also included in this category.

New tangible fixed assets
New tangible fixed assets
All purchases of new tangible fixed assets which are made available for business use in the reporting year and which are used for longer than one year.
Second-hand tangible fixed assets
All purchases of second-hand tangible fixed assets.
Disposal of tangible fixed assets
The disposal of tangible fixed assets includes the yield from tangible fixed assets which have been sold. This is equal to the sale price realised, minus any costs of transferring ownership.