Goods specifically purchased for use in product and process innovation activities of the firm. This includes the acquisition of: land and buildings (including major improvements, modifications and repairs); machinery, instruments and equipment (including computer hardware); and computer software. This category only includes the acquisition of capital goods for innovation that is not included in R&D activities.
OECD and Eurostat (2005), Oslo Manual: Guidelines for Collecting and Interpreting Innovation Data, §326-330.