Varude ja põhivara hindamise aluseks on füüsiline inventuur. Füüsilise inventuuri eesmärgiks on fikseerida vara kogus, kvaliteet, turukõlblikkus, kasutusiga jne. Varude füüsilise inventuuri käigus mõõdetakse, kaalutakse, loetakse üle ning hinnatakse varusid.
Gross investment in construction and alteration of buildings. ... This variable covers expenditure during the reference period on the construction or conversion of buildings. Purchases of new buildings that have never been used are included. Also included are all additions, alterations, improvements and renovations which prolong the service life or increase the productive capacity of buildings.
