CPC, Version 2.1 - Code 5
5 - Constructions and construction services
This section includes constructions and construction services. The former, in division 53, cover the physical outputs of construction activities (e.g., buildings or civil engineering works), while the latter, in division 54, cover the services provided in constructing these objects. A given unit produces just one of the two forms of output in a given production process (in division 53 if on own account, in division 54 if provided as a service). The valuation of the output will be different, according to the type of output produced.
The categories in division 54 that relate to the construction of complete objects follow the same structure as categories in division 53. Division 54 also covers additional outputs that are only produced on a service basis (special trades).