Non-infrastructural fixed assets

Land
Land under roading should be included in the appropriate infrastructural assets category.

Social housing
Include: Only residential buildings such as social, community housing, or flats.

All other buildings
Include: Any non-residential buildings, such as council buildings, parking buildings, social, cultural or recreational buildings,
stadiums, warehouses, commercial property, etc.

Include: Any motor vehicles and other transport equipment such as cars, vans, trucks, trailers, vessels, or aircraft.
Exclude: Tractors.

Furniture and fittings
Include: Any furniture and fittings such as desks, chairs, shelves, filing cabinets, lighting fixtures, and chattels etc.

Computer hardware
Include: All computer equipment such as physical computer cases, hard drives, monitors, printers, modems, cables etc.
Exclude: Computer software , which should be included under Intangible assets.

Other plant, machinery, and equipment
Include: Any other plant, machinery or equipment such as tools, photocopiers, lawn mowers, etc.

Artwork
Include: Artwork and any other valuables such as rare or valuable books.

Capital work in progress
Include: Any capital work underway but not yet complete. Please use the comments box to provide advice on what assets the capital work in progress relates to.

All other fixed assets
Include: Any other fixed assets not accounted for in the above categories.