| Methodological explanations |
The outlays on fixed assets together with other outlays constitute capital expenditures. Investment outlays are financial or material outlays aimed at creating new fixed assets or improving (reconstruction, extension, reconstruction, adaptation or modernization) existing fixed assets, as well as outlays on the so-called first equipment of the investment. Fixed capital formation consists, inter alia, of expenditure on:
• acquisition of land (including the right of perpetual usufruct of land),
• buildings, premises and civil engineering structures (including construction and assembly works, design and cost documentation),
• technical equipment and machinery,
• means of transport,
• tools, instruments, movables and equipment,
other fixed assets the purpose of which is to obtain protective effects or effects in water management.
Expenditure on fixed assets for environmental protection and water management should also include expenditure on:
• improvement of fixed assets related to environmental protection or water management, consisting in their reconstruction, extension, modernization or reconstruction,
• research and development activities.
Data on outlays on fixed assets for environmental protection and water management concern: legal persons and organisational units without legal personality and natural persons conducting business activity, in which the number of persons employed exceeds 9 (except for individual agricultural holdings and excluding natural persons and civil partnerships conducting business activity – keeping income and expense ledgers); entities carrying out activities classified according to the Polish Classification of Activities PKD 2007 under the section "Public administration and national defence; compulsory social security", as well as water and wastewater companies regardless of the number of employees.
Data on outlays on fixed assets for environmental protection and water management are presented in accordance with the Polish Statistical Classification on Environmental Protection Activities and Facilities, introduced on the basis of the Regulation of the Council of Ministers of 2 March 1999 (Journal of Laws No 25, item 218). This classification is based on the ECE/UN Single European Standard Statistical.
Investments in wastewater management and water protection are among the investments in fixed assets for environmental protection; waste management; protection: ambient air and climate; soils, groundwater and surface water; biodiversity and landscape.
Investments related to water management include:
• construction and modernization of intakes for surface water, underground water and mine water (also in the commercial power industry), including treatment equipment and water main and distribution network (approaches, wells, filters, pump stations, supply of water supply network - without connections to buildings and households),
• construction of water quality control laboratories (including automatic water quality measurement stations),
• construction of retention reservoirs (except for fire-fighting reservoirs and diurnal levelling), water, shipping and energy stages as well as locks and weirs,
• regulation and reconstruction of rivers and streams,
• construction and modernisation of flood embankments,
• construction and modernisation of pumping stations at heart attacks and depressive areas.
The outlays on fixed assets for environmental protection and water management are presented by the location of the investment. |
