PSIC 2019 · Division
77
Rental And Leasing Activities
This division covers the rental and leasing of both tangible and non-financial intangible assets, such as vehicles, computers, and machinery, in exchange for periodic payments. It specifically includes operating leases and is divided into several categories.
Includes
- renting and leasing of motor vehicles
- renting and leasing of personal and household goods
- renting and leasing of other machinery, equipment and tangible goods, n.e.c.
- leasing of intellectual property products and similar products
Excludes
- financial leasing 6491
- renting of real estate
- renting of equipment with operator, classified according to the activities carried out with this equipment, e.g. construction or transportation
Groups4
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