| 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 by the Regulation of the Council of Ministers of 2 March 1999 (Journal of Laws No 25, item 218). This classification is based on the UN/ECE International Standard Statistical Classification of Environmental Activities and Equipment and the European System for the Collection of Economic Information on the Environment (SERIEE) implemented by the European Union.
Wastewater management and water protection are one of the directions of investment in fixed assets for environmental protection (along with protection of: ambient air and climate; soils, groundwater and surface water; Biodiversity and Landscape).
According to the Water Law Act of 20 July 2017 (as amended), the objective of water protection is to achieve environmental objectives for surface water bodies, groundwater bodies and protected areas, as well as to improve water quality and biological relations in the aquatic environment and in wetlands.
In pursuing this objective, it must be ensured that the waters are suitable, where appropriate, for: the supply to the public of water intended for human consumption; sports, tourism or recreation; use for bathing; the natural habitat of fish and other aquatic organisms for their migration.
Investments related to sewage management and water protection include facilities for the disposal and treatment of industrial and municipal wastewater, rainwater (wastewater) and polluted mine waters discharged directly to surface water and to the ground. These include sewage treatment plants or their components according to treatment technologies (mechanical, chemical, biological and enhanced biogene removal), as well as individual backyard treatment plants and investments related to pre-treatment of sewage), facilities for the economic use of sewage, for the treatment, collection and transport of saline water, for the collection of sewage, as well as the equipping of sewage treatment plants with control and measurement equipment and apparatus in cases where they are not included in the costs of construction of sewage treatment plants. The scope of data also includes: construction of sanitary sewerage system for sewage and rainwater; equipment for the treatment and management of sludge from sewage treatment plants; circulating water supply systems; protection against infiltration of rivers, seas and other bodies of waterborne pollution; creation of zones for the protection of water sources and intakes.
Outlays on fixed assets for environmental protection and water management are presented by the location of the investment. |
