Division 6) Variable 260106: Gross investment in intangible non-current assets, other than goodwill

Gross investment in intangible non-current assets, other than goodwill, includes all additions to intangible non-current assets, recognized as such by the statistical unit during the reference period, except goodwill.

The additions include, but are not limited to, acquisitions, finance leases, improvements, additions, alterations, renovations, constructions, self-constructions and any capitalized expenses, as allowed by the applicable accounting standards which define the recognition and valuation criteria and wherein the term ‘goodwill’ is also defined.