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Glossary of the 1993 SNA - Definition of Term

TermIntangible fixed assets
DefinitionIntangible fixed assets are non-financial produced fixed assets that mainly consist of mineral exploration, computer software, entertainment, literary or artistic originals intended to be used for more than one year.
TablesAnnex 13.
 
It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.
 
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