Government Finance Statistics Manual 2014

Transactions in Nonfi nancial Assets 221

Table 8.1 Classifi cation of Transactions in Nonfi nancial Assets

Acquisitions of Disposals of

Consumption of

fi xed capital^1

Net investment

in nonfi nancial

assets

Nonfi nancial assets 31.1 31.2 31.3 = 23 31

Fixed assets 311.1 311.2 311.3 311

Buildings and structures 3111.1 3111.2 3111.3 3111

Dwellings 31111.1 31111.2 31111.3 31111

Buildings other than dwellings 31112.1 31112.2 31112.3 31112

Other structures 31113.1 31113.2 31113.3 31113

Land improvements 31114.1 31114.2 31114.3 31114

Machinery and equipment 3112.1 3112.2 3112.3 3112

Transport equipment 31121.1 31121.2 31121.3 31121

Other machinery and equipment 31122.1 31122.2 31122.3 31122

Information, computer, and

telecommunication (ICT) equipment

311221.1 311221.2 311221.3 311221

Machinery and equipment not

elsewhere classifi ed

311222.1 311222.2 311222.3 311222

Other fi xed assets 3113.1 3113.2 3113.3 3113

Cultivated biological resources 31131.1 31131.2 31131.3 31131

Animal resources yielding repeat

products

311311.1 311311.2 311311.3 311311

Tree, crop, and plant resources

yielding repeat products

311312.1 311312.2 311312.3 311312

Intellectual property products 31132.1 31132.2 31132.3 31132

Research and development 311321.1 311321.2 311321.3 311321

Mineral exploration and evaluation 311322.1 311322.2 311322.3 311322

Computer software and databases 311323.1 311323.2 311323.3 311323

Computer software 3113231.1 3113231.2 3113231.3 3113231

Databases 3113232.1 3113232.2 3113232.3 3113232

Entertainment, literary, and artistic

originals

311324.1 311324.2 311324.3 311324

Other intellectual and property

products

311325.1 311325.2 311325.3 311325

Costs of ownership transfer on

nonproduced assets other than land

31133.1 31133.2 31133.3 31133

Weapons systems 3114.1 3114.2 3114.3 3114

Inventories^2312

Materials and supplies 31221

Work in progress 31222

Finished goods 31223

Goods for resale 31224

Military inventories 31225

Valuables 313.1 313.2 313

Nonproduced assets 314.1 314.2 314

Land 3141.1 3141.2 3141

Mineral and energy resources 3142.1 3142.2 3142

Other naturally occurring assets 3143.1 3143.2 3143

Noncultivated biological resources 31431.1 31431.2 31431

Water resources 31432.1 31432.2 31432

Other natural resources 31433.1 31433.2 31433

Radio spectra 314331.1 314331.2 314331

Natural resources not elsewhere

classifi ed

314332.1 314332.2 314332