ISICDivision

ISIC 77Rental and leasing activities

Division · International Standard Industrial Classification (Revision 5 (2024))

Where 77 sits

  1. O Administrative and support service activities
  2. 77 Rental and leasing activities

Contains 5 narrower codes

What 77 includes

  • The rental and leasing of tangible and non-financial intangible assets and the intermediation service activities for rental and leasing thereof. For leasing activities, only the provision of operating leases is included in this division. The renter or lessor has the economic risk for the tangible goods and non-financial intangible assets provided, whereas the intermediator has no economic risk for the tangible goods and non-financial intangible assets that are intermediated. In the division, a wide array of tangible goods are concerned, such as automobiles, computers, consumer goods, and industrial machinery and equipment, to customers in return for a periodic rental or lease payment.

What 77 excludes

  • Rental of equipment with operator, see corresponding classes according to activities carried out with this equipment, e.g. construction (section F), transportation (section H)
  • Streaming of content, such as software and books, by content publishers, see division 58
  • Audio book streaming activities not associated with its publishing, see 6010
  • Financial leasing, see 6491
  • Rental of real estate, see section M

77 in other systems

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