What is Service facilities?

Production units and facilities on the company's balance sheet that are not related to its main activity: NAS No. 21 (paragraph 133) lists among them healthcare facilities, kindergartens, housing and utility facilities, sports and cultural facilities, tailoring and other consumer service workshops, canteens and buffets, and separate research and development units. Their costs are accounted for in account 2710 (NAS No. 21, paragraphs 133–134).