{
  "url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-G/division-6",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-G/division-6.json",
  "legislation": "eur/2020/1197",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-1197",
  "path": "annex/IV/division/II/division/G/division/6",
  "kind": "division",
  "number": "6)",
  "heading": "Variable 260106: Gross investment in intangible non-current assets, other than goodwill",
  "text": "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.\nThe 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/1197/annex/IV/division/II/division/G/division/6",
    "retrieved_at": "2026-11-01T14:42:28.657754+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}