It includes:
- gross fixed capital formation (P.51)
- acquisitions less assignments of valuables (P.53)

Gross fixed capital formation (P.51) includes acquisitions less dispositions (assignments) of fixed assets made by resident producers during a given period, plus certain increases in the value of non-produced assets derived from the productive activity of the production units or institutional units.
Fixed assets are tangible or intangible assets obtained from production processes, used repeatedly or continuously in other production processes for more than one year.

Valuable items (P.53) are those non-financial goods that are not primarily used for production or consumption, nor deteriorate (physically) over time, and are acquired or maintained, mainly as deposits of value.