SBI 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 comprises the rental and leasing of tangible and non-financial intangible assets and intermediation services for the rental and leasing thereof. With regard to leasing activities, this division comprises only the offering of contracts for operational leases. The lessor or lessor bears the economic risk for the tangible goods and non-financial intangible assets supplied, whereas the intermediary bears no economic risk for the tangible goods and non-financial intangible assets being mediated. This division comprises a wide range of tangible goods (e.g. cars, computers, consumer goods, industrial machinery and equipment) supplied to principals in exchange for a periodic fee.

What 77 excludes

• Rental of equipment with operating personnel, see the corresponding classes of activities performed using this equipment, e.g. construction (section F) and transport (section H)
• Streaming of news (e.g. software and books by publishers), see division 58
• Streaming of audiobooks other than for publishing, see 6010
• Financial lease, see 6491
• Rental of real estate, see section M

77 in other systems