Investments in non-financial assets include the following categories: fixed capital investments and investments in non-produced non-financial assets.

In the system of indicators, characterizing volume and structure of investments in non-financial assets the highest priority is given to investments in fixed capital which include expenditures on construction, reconstruction (including extension and modernization) of units which lead to increase of the original cost of objects, purchase of machines, equipment, transport, production and household inventory on formation draft and breeding herd, perennial planting. Starting from results for 2013 fixed capital investments account for investments in intellectual property assets: works of science, literature and art; software and databases, inventions, useful models, industrial designs, selection achievements, incurred intangible prospecting costs, expenditures of research and development, experimental and technological works, etc.

Investments in fixed capital include consumed costs at the expense of funds of citizens and legal entities obtained by developer organizations for equity construction.

Distribution of fixed capital by kinds of economic activities is performed in accordance with OKVED classification taking into account the purposes of the fund allocation, i.e. the kind of activity where it will be used.

Data related to investments in fixed capital is given at actual prices, volume indices of fixed capital investments were estimated at constant prices. Average annual prices of the previous year are assumed as comparable prices.

Since 2005 fixed capital investments are given excepting value-added tax.

Financial investments - state and municipal securities, securities of other institutions, including debt securities, in which data and redemption cost are determined (bonds, papers); deposits in charter (contributed) capitals of other organizations (including subsidiaries and independent economic societies); deposits (contributions) of partner institutions under a simple partnership agreement; loans to other institutions; deposits in credit institutions, debtor receivables acquired by assignment of right of demand.