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Rent (D.45)


Sum of rents on land and rents on subsoil assets. Rents on land are a form of property income; they consist of the amounts paid to a landowner by a tenant for the use of the land. This heading also includes the rents payable to the owners of inland waters and rivers for the right to exploit such waters for recreational or other purposes, including fishing. Rents on subsoil assets include the royalties that accrue to owners of deposits of minerals or fossil fuels (coal, oil or natural gas) who grant leases to other institutional units permitting them to explore or to extract such deposits over a specified period of time.