What is Equipment for installation?

Equipment that requires installation to start working, that is, it is assembled and fixed to a foundation, floor or building structure. Until it is handed over for installation it stays in account 0710 (domestic) or 0720 (foreign); equipment that does not require installation (vehicles, free-standing machine tools and others) is not recorded in this account but directly in 0820 (NAS No. 21, paragraphs 61–64).