Outlays on fixed assets (machines, devices, transport equipment, etc.) produced abroad, also in case of their purchase at a dealer or agent.

Purchase of fixed assets assembled in Poland from elements imported from abroad should be regarded as domestic investment outlays. Purchase of second-hand fixed assets from import in reporting is treated as purchase of new fixed assets, whilst purchase of second-hand fixed assets from import used beforehand by domestic users is treated as purchase of domestic second-hand fixed asset.

• Investment outlays