DETAIL OF CLASSIFICATION ITEM

Classification: Classification of Products ver. 2008 (CZ-CPA)

Abbreviation: CZ-CPA_KL Version: 1 Validity: 01.01.2008 - 09.09.9999 Family: Products

Language version: EN

Classification level: 6

Item: 681014 - Non-residential buildings and associated land sales or purchases services

Item's explanatory note:

This subcategory includes:
- sales on own account of non-residential buildings and associated 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, multiple-use buildings that are primarily non-residential
• agriculture, forestry properties
• similar properties

This subcategory excludes:
- sales of non-residential property constructed by the selling unit, see 41.00.20
- sales of non-residential vacant land, see 68.10.15

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Correspondences:
Classification of Products ver. 2008 (CZ-CPA) - level 5 - Category	68101	Buying and selling services of own real estate