Accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device (except point-of-sale terminals, ATMs and similar machines)

**Includes:** - calculating machines, not electronic - cash registers, incorporating a calculating device, not capable of being connected to an automatic data processing machine or a network - accounting machines - bookkeeping machines - invoicing machines - postage franking machines, incorporating a calculating device - ticket issuing machines, incorporating a calculating device - totalisator machines for racing courses - systems for validation and control of magnetic cards

**Excludes:** - electronic calculators, cf. 45130 - cash registers: • connectable to an automatic data processing machine or a network, cf. 45142 • not incorporating a calculating device, cf. 45160 - point-of-sale terminals, ATMs and similar machines capable of being connected to an automatic data processing machine or network, cf. 45142