Terms used in official statistics

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Fixed assets


Tangible fixed assets and equivalents, with a lifetime exceeding one year, completed, fit for use and designated for use by the entity.

- real estate, including land, right of perpetual use of land, structures and buildings as well as separate owned premises, co-operative

- ownership right to residential premise or co-operative right to utilitarian premise,

- machinery, technical equipment, transport equipment and other articles,

- improvements to third party fixed assets,

- livestock.

  • Act of 29 September 1994 on Accounting
    Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

Low-level terms:

Contact person on methodology:
GUS – Departament Rachunków Narodowych