Land is defined as the ground itself, including soil covering and associated surface water. The associated surface water includes any inland waters (reservoirs, lakes, rivers, etc.) over which ownership rights can be exercised. The following items are not included in land:

(1) Buildings or other structures on the land or through it (roads, tunnels, etc.);
(2) Vineyards, orchards, or other plantations of trees and any growing crops, etc.;
(3) Subsoil assets;
(4) Non-cultivated biological resources;
(5) Underground water resources.

Acquisitions and disposals of other tangible non-produced assets cover subsoil assets, non-cultivated biological resources and water resources. Subsoil assets include coal, oil and natural gas reserves, metallic and non- metallic mineral reserves.