Investment in fixed assets includes equipment and tools purchase expenses (equipment purchase expenses, tools and furniture production expenses), construction and installation engineering expenses (direct expenses, indirect expenses, profits and taxes), other engineering construction expenses (land use fees, expenses related to project construction, expenses related to future enterprise production and operation), reserve expenses (basic reserve expenses, price increase reserve expenses), loan interest during construction period, and investment direction of fixed assets.

Investment in fixed assets is expressed in the form of money, which is the change of the workload and related expenses of enterprises in building and purchasing fixed assets in a certain period of time. Including real estate, buildings, machinery, machinery, means of transport, as well as fixed assets such as capital construction investment, renovation and overhaul carried out by enterprises.

Extended data:

Capital construction investment

Capital construction refers to the new construction, expansion projects and related work of enterprises, institutions and administrative units with the main purpose of expanding production capacity or engineering benefits. Its comprehensive scope is capital construction projects with a total investment of more than 5 million yuan (including 5 million yuan, the same below). Specifically including:

(a) construction projects included in the central and local capital construction plans, and construction projects that are not included in the capital construction plan, but continue to be built by using the investment carried over from the previous capital construction plan (including the use of infrastructure inventory equipment and materials);

(2) New construction and expansion projects with new production capacity (or engineering benefits) that meet the standards of large and medium-sized projects, and relocation projects of the whole plant that change the layout of productivity;

(3) State-owned units are not included in the capital construction plan, nor are they included in new construction, expansion and reconstruction projects with a total investment of more than 5 million yuan, and factory-wide relocation projects that change the layout of productive forces, as well as projects in which administrative institutions build additional business premises and administrative units build additional living and welfare facilities.