With the extension of the concept of fixed assets, the research and development expenditures in agriculture increased gross fixed capital formation in intangible fixed assets and fixed capital consumption.
Po novem konceptu so v osnovna sredstva vključeni tudi izdatki za raziskave in razvoj v kmetijstvu, zato ti izdatki povečujejo vrednost bruto investicij v neopredmetena osnovna sredstva in potrošnjo stalnega kapitala.