Classification Detail
CPC, Provisional - Code 82105
Hierarchy
Section:
Division:
Group:
Class:
SubClass:
82105 - Non-residential buildings and land sales
Explanatory note
Sales on own account of non-residential buildings and land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of the selling unit. Examples of non-residential properties include factories, office buildings, warehouses, theatres and multiple use buildings which are primarily non-residential as well as agricultural, forest and similar properties, and land for mineral or oil exploitation. Such property can be either leasehold or freehold. Also included are own account sales of non-residential buildings that have been constructed on contract by a construction unit for the selling unit and which are treated as trading stock by the seller.
Exclusion: Sales of property that has been physically constructed by the selling unit are classified in group 512 (Construction work for buildings).
Correspondence
This code corresponds to the following:
To obtain the full list of correspondences please visit this link