| Investment outlays are financial or material outlays aimed at creating new fixed assets or improving (reconstruction, extension, reconstruction or modernization) existing fixed assets, as well as outlays on the so-called first equipment of the investment. Capital expenditure is divided into fixed capital formation and other expenditure.
Fixed capital formation includes, inter alia, 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.
The remaining outlays are outlays on the so-called first equipment of the investment and other costs related to the implementation of the investment. These expenditures do not increase the value of fixed assets.
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.
Collective waterworks in the countryside are a complex of water supply devices used to capture surface and groundwater, public wells, devices for storing and treating water, water supply networks, devices regulating water pressure, located in rural communes and rural parts of urban-rural communes. Capital expenditures on collective water supply come from the state budget, local governments, residents, subsidies and loans for environmental protection, the European Union and other sources. Outlays on fixed assets for environmental protection and water management are presented by the location of the investment. |
