Liikurmasin on mootorsõiduk teatud kindla töö tegemiseks (liikurniiduk, -kombain, -kraana, -tõstuk, teehöövel, asfaldilaotur, metsatöömasin, kopp- või rootorekskavaator jt.). Mõiste ei hõlma auto alusel valmistatud eritöömasinaid.
Infrastructure expenditure accounts shall be kept for each of the railway networks listed in Annex II (A. 1) and for the total of all the other networks listed in Annex II (A. 2), as well as for all roads and inland waterways open to public traffic, with the following exceptions: ... roads used exclusively by agricultural or forestry vehicles or which serve only to provide access for agricultural or forestry operations ...