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2823 Manufacture of office machinery and equipment (except computers and peripheral equipment)
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Corresponding CPA codes
- 28.23.1 Accounting machines and similar machines incorporating a calculating device
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28.23.10 Accounting machines and similar machines incorporating a calculating device
This subcategory includes:
- typewriters and word-processing machines
- electronic calculators and pocket-size data recording, reproducing and displaying machines with calculating functions
- cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device
- 28.23.2 Office machinery and parts thereof
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28.23.21 Office machines
This subcategory includes:
- photo-copying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus
- offset printing machinery, sheet fed, office type
- 28.23.22 Parts and accessories of office machines
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28.23.9 Office and accounting machinery manufacturing services; sub-contracted operations as part of manufacturing of office machinery and equipment (except computers and peripheral equipment)
This category excludes:
- sub-contracted operations as part of manufacturing of computers and peripheral equipment, see 26.20.99
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28.23.91 Office and accounting machinery manufacturing services (except computers and peripheral equipment)
This subcategory excludes:
- computers and peripheral equipment manufacturing services, see 26.20.91
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28.23.99 Sub-contracted operations as part of manufacturing of office machinery and equipment (except computers and peripheral equipment)
This subcategory excludes:
- sub-contracted operations as part of manufacturing of computers and peripheral equipment, see 26.20.99
Codification rules
Priority in case of multiple activities
If production, repair and sales activities are carried out, the priority is as follows :
- if production and sale: production takes priority
- if production and repair: production takes priority
- if repair and sale: repair takes priority
Outsourced activities (outsourcing)
There are several types of outsourcing, the enterprise may outsource::
• Part of a production process, classification: production
• All of a production process
o & owner of commodities, classification: production
o & non-owner of commodities, classification: section G, M or N :
For a construction enterprise:
• Part of the construction activities, classification: construction - section F
Further information:
- Introduction to NOGA 2008