Tree, crop and plant resources yielding repeat products cover plants whose natural growth and regeneration are under the direct control, responsibility and management of institutional units.

They include trees (including vines and shrubs) cultivated for fruits and nuts, for sap and resin and for bark and leaf products. Trees grown for timber that yield a finished product once only when they are ultimately felled are not fixed assets, just as cereals or vegetables that produce only a single crop when they are harvested cannot be fixed assets.

Система национальных счетов 2008