Resident producers' acquisitions, less disposals, of fixed assets during a given period plus certain additions to the value of non-produced assets realised by the productive activity of producer or institutional units.

These expenditures do not include initial investments and interest on investment credits and loans for the period of investment realization.

• Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union
  Place of publication: (Dz. Urz. UE L 174 z 26.06.2013, str. 1, z późn. zm.)

• Gross Capital Formation