Interviewer instructions
The category machinery, vehicles and equipment is the annual investment of anything used directly by this establishment to produce. Vehicles include transport and loading and unloading vehicles. It should include not only the purchase cost but also all other costs involved in the investment such as transport of the item and installation cost. Computer hardware should be considered under equipment Land, buildings is the annual investment in land, buildings and structures used directly or indirectly by this establishment to produce goods and services. Included are expenditures for new and used structures (including those under construction at the end of last complete fiscal year), fixtures and equipment, additions, major alterations and improvements to existing facilities, and capitalized repairs.
