NACE-BEL 77—Rental and leasing activities

Where 77 sits

1. O Administrative and support service activities
2. 77 Rental and leasing activities

Contains 5 narrower codes

• 77.1 Rental and leasing of motor vehicles
• 77.2 Rental and leasing of personal and household goods
• 77.3 Rental and leasing of other machinery, equipment and tangible goods
• 77.4 Leasing of intellectual property and similar products, except copyrighted works
• 77.5 Intermediation service activities for rental and leasing of tangible goods and non-financial intangible assets

What 77 includes

• This division includes the leasing and rental of tangible or intangible non-financial assets and related brokerage services. For leasing activities, only the provision of operating leases is included in this division. The lessee or lessor assumes the economic risk associated with the tangible and intangible non-financial assets provided, while the broker assumes no economic risk associated with the tangible and intangible non-financial assets that are brokered. This division covers a wide range of tangible assets (e.g., automobiles, computers, consumer goods, machinery, and industrial equipment) provided to clients in exchange for periodic rent or lease payments.

What 77 excludes

• Equipment rental with operator; see the corresponding subclasses depending on the activities carried out with this equipment (e.g., construction (see section F), transportation (see section H))
• Content streaming (e.g., software, books, by the publisher); see division 58
• Audiobook streaming activities not associated with their publication; see 60.10
• Finance leasing; see 64.91
• Real estate rental; see section M

77 in other systems