7312 Leasing or rental services concerning other machinery and equipment without operator

**Includes:** - leasing, rental or hiring services concerning agricultural tractors and implements, seed and seedling planters, harvesting, cropping and sorting machinery, etc. **Excludes:** - financial leasing of agricultural machinery, cf. 71140 - leasing, rental or hiring services concerning lawnmowers, cf. 73270 - leasing, rental or hiring services concerning agricultural machinery and equipment with operator, cf. 86119

**Includes:** - leasing, rental or hiring services concerning tractors for construction and earth moving purposes, road graders, steamrollers, bulldozers, excavating machinery, front-end loaders, scaffolding without erection and dismantling, site huts, etc. **Excludes:** - leasing, rental or hiring services concerning construction machinery and equipment with operator, cf. respective construction service in division 54 - financial leasing of construction machinery, cf. 71140

**Includes:** - leasing, rental or hiring services concerning all kinds of office machinery and equipment, such as: • photocopiers • typewriters and word processors • accounting machinery and equipment such as electronic calculators, cash registers and other machines incorporating a calculating device - leasing, rental or hiring services concerning office furniture, safes and the like **Excludes:** - financial leasing of office machinery and equipment, cf. 71140 - leasing or rental services of computers without operator, cf. 73124 - leasing, rental or hiring services concerning telecommunications equipment, cf. 73125

**Includes:** - leasing, rental or hiring services concerning computing machinery and equipment without operator, such as electronic data processors, central processing units, peripheral units and magnetic or optical readers **Excludes:** - financial leasing of computers, cf. 71140

**Includes:** - leasing, rental or hiring services concerning commercial radio, television and telecommunications equipment - leasing, rental or hiring services concerning telephones, fax machines, pagers and cellular telephones **Excludes:** - financial leasing of telecommunications equipment, cf. 71140

**Includes:** - leasing, renting or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry, such as: • engines and turbines • machine tools • mining and oil field equipment • lifting and handling equipment • coin operated gambling machines • exhibition material • professional, scientific measuring and control apparatus • accommodation and office containers • other commercial and industrial machinery **Excludes:** - financial leasing of other machinery and equipment, cf. 71140 - leasing, renting or hiring services concerning agricultural machinery and equipment without operator, cf. 73121 - leasing, renting or hiring services concerning construction and civil engineering machinery and equipment without operator, cf. 73122 - leasing, renting or hiring services concerning office machinery (except computers), furniture and equipment without operator, cf. 73123 - leasing, renting or hiring services concerning computers, without operator, cf. 73124 - leasing, renting or hiring services concerning telecommunications equipment without operator, cf. 73125