Detailed structure and explanatory notes
CPC Ver.2 code 73Structure
This Division is divided into the following Groups:
This division includes:
- rental or operational leasing of machinery and equipment and personal and household goods, without operator
This division does not include:
- leasing services of machinery and equipment of personal and household goods on a purely financial service basis (i.e. financial leasing), cf. 71140
Note: The duration of the rental service is irrelevant for its classification.
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