When the holding's production resources (paid or unpaid labour, machinery or equipment) are used to increase fixed assets (construction or major repairs of machinery, construction, major repairs or even demolition of buildings, planting or felling of fruit trees), the corresponding costs - or an estimate thereof - are not to be included in the working costs of the holding.
Kadar se proizvodne zmogljivosti kmetije (plačana ali neplačana delovna sila, stroji ali oprema) uporabijo za povečanje vrednosti osnovnih sredstev (gradnja ali večja popravila strojev, gradnja, večja popravila ali celo rušenje objektov, saditev ali sekanje sadnih dreves), ustreznih stroškov ali ocene stroškov ne prištejemo k obratovalnim stroškom kmetije.