NON-FINANCIAL ASSETS (AN.)
Produced assets (AN.1)
Fixed assets (AN.11)
Tangible fixed assets (AN.111)
7.33 . Tangible fixed assets have to be recorded at market prices if possible (or
basic prices in the case of own-account production of new assets), if not then at
current purchasers’ prices written down by the accumulated consumption of fixed capital.
Purchasers’ costs of ownership transfer associated with these assets, appropriately
written down, are included in the balance sheet value.