PKD 77—Renting and leasing

Where 77 sits

1. O Administrative Services and Support Activities
2. 77 Renting and leasing

Contains 5 narrower codes

• 77.1 Motor vehicle rental and leasing
• 77.2 Rental and leasing of personal and household goods
• 77.3 Rental and leasing of other machines, equipment and tangible goods
• 77.4 Leasing of intellectual property and similar products, excluding copyrighted works
• 77.5 Mediation in the rental and leasing of tangible and intangible assets

What 77 includes

• This division covers the rental and leasing (so-called operational leasing) of tangible and intangible assets other than financial assets, as well as intermediation in this regard. In the case of leasing activities, this division covers only the provision of operational leasing services. The lessee or lessor bears the economic risk for the tangible and intangible assets transferred, while the intermediary does not bear the economic risk for the tangible and intangible assets transferred through them. This division includes a wide range of tangible assets (e.g., vehicles, computers, consumer goods, industrial machinery and equipment) for a temporary rental or lease fee.

What 77 excludes

• Rental of machinery and equipment with operator, classified in the appropriate subclasses according to the activity performed on it (for example, construction (Section F), transportation (Section H)),
• Streaming of content (for example, software and books, performed by their publishers), classified in the appropriate subclasses of Division 58,
• Streaming of audiobooks, not related to their publishing, classified in 60.10.Z,
• Financial leasing, classified in 64.91.Z,
• Rental of real estate, classified in the appropriate subclasses of Section M.

77 in other systems