Expenditure on creation or increase of fixed assets serving water management.

They can be expressed:

1) in monetary terms, as investment expenses incurred for:
- construction and modernization of surface, underground and mine water (also in the commercial power industry), including water treatment devices as well as transmission (main) and distribution water supply network(water intakes, wells, filters, pump stations, water supply network connections - excluding connections to buildings and households)
- construction of water quality control laboratories (including automatic water quality control stations),
- construction of retention reservoirs (except for fire protection tanks and diurnal equalization tanks), water barrages, locks and weirs,
- regulation and modernisation of rivers and streams,
- construction and modernisation of flood embankments
- construction and modernisation of pump stations behind embankments and in depression areas

2) in tangible form, as water management devices and structures, e.g.:
- water intakes and water treatment plants,
- water supply network (transmission/main and distribution),
- reservoirs and water barrages,
- flood embankments,
- regulation and development of rivers and streams.