Level	Code	Description	Rulings	Reference to isic rev. 4	This item includes	This item also includes	This item excludes
1	F	CONSTRUCTION	Special Purpose Entity (SPE) Problem statement: Where is the following activity carried out by a unit classified? - A unit describing itself as a joint venture - The unit does not have any assets or employees - The unit is simply a mechanism for two architectural businesses to record and share fees from a specific client and declare them for taxation purposes Solution: The Working Group specially noted that the joint venture does not have any assets or employees but is simply a mechanism established for taxation purposes, and for that reason it cannot fall under the scope of NACE Rev. 2 classes 64.20 (activities of holding companies) or 64.30 (trusts, funds and similar financial entities). The activity of the Special Purpose Entity should therefore be classified with the same activity as the partner companies. Decision date: 18.04.2008	F	This section includes general construction and specialised construction activities for buildings and civil engineering works. It includes new work, repair, additions and alterations, the erection of prefabricated buildings or structures on the site and also construction of a temporary nature. General construction is the construction of entire dwellings, office buildings, stores and other public and utility buildings, farm buildings etc., or the construction of civil engineering works such as motorways, streets, bridges, tunnels, railways, airfields, harbours and other water projects, irrigation systems, sewerage systems, industrial facilities, pipelines and electric lines, sports facilities etc. This work can be carried out on own account or on a fee or contract basis. Portions of the work and sometimes even the whole practical work can be subcontracted out. A unit that carries the overall responsibility for a construction project is classified here. Also included is the repair of buildings and engineering works. This section includes the complete construction of buildings (division 41), the complete construction of civil engineering works (division 42), as well as specialised construction activities, if carried out only as a part of the construction process (division 43). The renting of construction equipment with operator is classified with the specific construction activity carried out with this equipment.	This section also includes the development of building projects for buildings or civil engineering works by bringing together financial, technical and physical means to realise the construction projects for later sale.	If these activities are carried out not for later sale of the construction projects, but for their operation (e.g. renting of space in these buildings, manufacturing activities in these plants), the unit would not be classified here, but according to its operational activity, i.e. real estate, manufacturing etc.
2	41	Construction of buildings		41	This division includes general construction of buildings of all kinds. It includes new work, repair, additions and alterations, the erection of pre-fabricated buildings or structures on the site and also construction of temporary nature. Included is the construction of entire dwellings, office buildings, stores and other public and utility buildings, farm buildings, etc.
3	41.1	Development of building projects		410
4	41.10	Development of building projects		4100	This class includes: - development of building projects for residential and non-residential buildings by bringing together financial, technical and physical means to realise the building projects for later sale		This class excludes: - construction of buildings, see 41.20 - architectural and engineering activities, see 71.1 - project management services related to building projects, see 71.1
3	41.2	Construction of residential and non-residential buildings		410	This group includes the construction of complete residential or non-residential buildings, on own account for sale or on a fee or contract basis. Outsourcing parts or even the whole construction process is possible. If only specialised parts of the construction process are carried out, the activity is classified in division 43.
4	41.20	Construction of residential and non-residential buildings		4100	This class includes: - construction of all types of residential buildings: • single-family houses • multi-family buildings, including high-rise buildings - construction of all types of non-residential buildings: • buildings for industrial production, e.g. factories, workshops, assembly plants etc. • hospitals, schools, office buildings • hotels, stores, shopping malls, restaurants • airport buildings • indoor sports facilities • parking garages, including underground parking garages • warehouses • religious buildings - assembly and erection of prefabricated constructions on the site	This class also includes: - remodelling or renovating existing residential structures	This class excludes: - construction of industrial facilities, except buildings, see 42.99 - architectural and engineering activities, see 71.1 - project management for construction, see 71.1
2	42	Civil engineering		42	This division includes general construction for civil engineering objects. It includes new work, repair, additions and alterations, the erection of pre-fabricated structures on the site and also construction of temporary nature. Included is the construction of heavy constructions such as motorways, streets, bridges, tunnels, railways, airfields, harbours and other water projects, irrigation systems, sewerage systems, industrial facilities, pipelines and electric lines, outdoor sports facilities, etc. This work can be carried out on own account or on a fee or contract basis. Portions of the work and sometimes even the whole practical work can be subcontracted out.
3	42.1	Construction of roads and railways		421
4	42.11	Construction of roads and motorways		4210	This class includes: - construction of motorways, streets, roads, other vehicular and pedestrian ways - surface work on streets, roads, highways, bridges or tunnels: • asphalt paving of roads • road painting and other marking • installation of crash barriers, traffic signs and the like - construction of airfield runways		This class excludes: - installation of street lighting and electrical signals, see 43.21 - architectural and engineering activities, see 71.1 - project management for construction, see 71.1
4	42.12	Construction of railways and underground railways		4210	This class includes: - construction of railways and subways		This class excludes: - installation of lighting and electrical signals, see 43.21 - architectural and engineering activities, see 71.1 - project management for construction, see 71.1
4	42.13	Construction of bridges and tunnels		4210	This class includes: - construction of bridges, including those for elevated highways - construction of tunnels		This class excludes: - installation of lighting and electrical signals, see 43.21 - architectural and engineering activities, see 71.1 - project management for construction, see 71.1
3	42.2	Construction of utility projects		422
4	42.21	Construction of utility projects for fluids		4220	This class includes the construction of distribution lines for transportation of fluids and related buildings and structures that are integral part of these systems. This class includes: - construction of civil engineering constructions for: • long-distance and urban pipelines • water main and line construction • irrigation systems (canals) • reservoirs - construction of: • sewer systems, including repair • sewage disposal plants • pumping stations	This class also includes: - water well drilling	This class excludes: - project management activities related to civil engineering works, see 71.12
4	42.22	Construction of utility projects for electricity and telecommunications		4220	This class includes the construction of distribution lines for electricity and telecommunications and related buildings and structures that are integral part of these systems. This class includes: - construction of civil engineering constructions for: • long-distance and urban communication and power lines • power plants		This class excludes: - project management activities related to civil engineering works, see 71.12
3	42.9	Construction of other civil engineering projects		429
4	42.91	Construction of water projects		4290	This class includes: - construction of: • waterways, harbour and river works, pleasure ports (marinas), locks, etc. • dams and dykes - dredging of waterways		This class excludes: - project management activities related to civil engineering works, see 71.12
4	42.99	Construction of other civil engineering projects n.e.c.		4290	This class includes: - construction of industrial facilities, except buildings, such as: • refineries • chemical plants - construction work, other than buildings, such as: • outdoor sports facilities	This class also includes: - land subdivision with land improvement (e.g. adding of roads, utility infrastructure etc.)	This class excludes: - installation of industrial machinery and equipment, see 33.20 - land subdivision without land improvement, see 68.10 - project management activities related to civil engineering works, see 71.12
2	43	Specialised construction activities		43	This division includes specialised construction activities (special trades), i.e. the construction of parts of buildings and civil engineering works or preparation therefore. These activities are usually specialised in one aspect common to different structures, requiring specialised skills or equipment, such as pile-driving, foundation work, carcass work, concrete work, brick laying, stone setting, scaffolding, roof covering, etc. The erection of steel structures is included, provided that the parts are not produced by the same unit. Specialised construction activities are mostly carried out under subcontract, but especially in repair construction it is done directly for the owner of the property. Also included are building finishing and building completion activities. Included is the installation of all kind of utilities that make the construction function as such. These activities are usually performed at the site of the construction, although parts of the job may be carried out in a special shop. Included are activities such as plumbing, installation of heating and air-conditioning systems, antennas, alarm systems and other electrical work, sprinkler systems, elevators and escalators, etc. Also included are insulation work (water, heat, sound), sheet metal work, commercial refrigerating work, the installation of illumination and signalling systems for roads, railways, airports, harbours, etc. Also repair of the same type as the above mentioned activities is included. Building completion activities encompass activities that contribute to the completion or finishing of a construction such as glazing, plastering, painting, floor and wall tiling or covering with other materials like parquet, carpets, wallpaper, etc., floor sanding, finish carpentry, acoustical work, cleaning of the exterior, etc. Also repair of the same type as the above mentioned activities is included. The renting of equipment with operator is classified with the associated construction activity.
3	43.1	Demolition and site preparation		431	This group includes activities of preparing a site for subsequent construction activities, including the removal of previously existing structures.
4	43.11	Demolition		4311	This class includes: - demolition or wrecking of buildings and other structures
4	43.12	Site preparation		4312	This class includes: - clearing of building sites - earth moving: excavation, landfill, levelling and grading of construction sites, trench digging, rock removal, blasting, etc. - site preparation for mining: • overburden removal and other development and preparation of mineral properties and sites, except oil and gas sites	This class also includes: - building site drainage - drainage of agricultural or forestry land	This class excludes: - drilling of production oil or gas wells, see 06.10, 06.20 - decontamination of soil, see 39.00 - water well drilling, see 42.21 - shaft sinking, see 43.99
4	43.13	Test drilling and boring		4312	This class includes: - test drilling, test boring and core sampling for construction, geophysical, geological or similar purposes		This class excludes: - drilling of production oil or gas wells, see 06.10, 06.20 - test drilling and boring support services during mining activities, see 09.90 - water well drilling, see 42.21 - shaft sinking, see 43.99 - oil and gas field exploration, geophysical, geological and seismic surveying, see 71.12
3	43.2	Electrical, plumbing and other construction installation activities		432	This group includes installation activities that support the functioning of a building as such, including installation of electrical systems, plumbing (water, gas and sewage systems), heat and air-conditioning systems, elevators etc.
4	43.21	Electrical installation		4321	This class includes the installation of electrical systems in all kinds of buildings and civil engineering structures of electrical systems. This class includes: - installation of: • electrical wiring and fittings • telecommunications wiring • computer network and cable television wiring, including fibre optic • satellite dishes • lighting systems • fire alarms • burglar alarm systems • street lighting and electrical signals • airport runway lighting • electric solar energy collectors	This class also includes: - connecting of electric appliances and household equipment, including baseboard heating	This class excludes: - construction of communications and power transmission lines, see 42.22 - monitoring and remote monitoring of electronic security systems, such as burglar alarms and fire alarms, including their installation and maintenance, see 80.20
4	43.22	Plumbing, heat and air-conditioning installation		4322	This class includes the installation of plumbing, heating and air-conditioning systems, including additions, alterations, maintenance and repair. This class includes: - installation in buildings or other construction projects of: • heating systems (electric, gas and oil) • furnaces, cooling towers • non-electric solar energy collectors • plumbing and sanitary equipment • ventilation and air-conditioning equipment and ducts • gas fittings • steam piping • fire sprinkler systems • lawn sprinkler systems - duct work installation		This class excludes: - installation of electric baseboard heating, see 43.21
4	43.29	Other construction installation		4329	This class includes the installation of equipment other than electrical, plumbing, heating and air-conditioning systems or industrial machinery in buildings and civil engineering structures. This class includes: - installation in buildings or other construction projects of: • elevators, escalators, including repair and maintenance • automated and revolving doors • lightning conductors • vacuum cleaning systems • thermal, sound or vibration insulation		This class excludes: - installation of industrial machinery, see 33.20
3	43.3	Building completion and finishing		433
4	43.31	Plastering		4330	This class includes: - application in buildings or other construction projects of interior and exterior plaster or stucco, including related lathing materials
4	43.32	Joinery installation		4330	This class includes: - installation of doors (except automated and revolving), windows, door and window frames, of wood or other materials - installation of fitted kitchens, built-in cupboards, staircases, shop fittings and the like - interior completion such as ceilings, movable partitions, etc.		This class excludes: - installation of automated and revolving doors, see 43.29
4	43.33	Floor and wall covering		4330	This class includes: - laying, tiling, hanging or fitting in buildings or other construction projects of: • ceramic, concrete or cut stone wall or floor tiles, ceramic stove fitting • parquet and other wooden floor coverings, wooden wall coverings • carpets and linoleum floor coverings, including of rubber or plastic • terrazzo, marble, granite or slate floor or wall coverings • wallpaper
4	43.34	Painting and glazing		4330	This class includes: - interior and exterior painting of buildings - painting of civil engineering structures - installation of glass, mirrors, etc.		This class excludes: - installation of windows, see 43.32
4	43.39	Other building completion and finishing		4330	This class includes: - cleaning of new buildings after construction - other building completion and finishing work n.e.c.		This class excludes: - activities of interior decoration designers, see 74.10 - general interior cleaning of buildings and other structures, see 81.21 - specialised interior and exterior cleaning of buildings, see 81.22
3	43.9	Other specialised construction activities		439
4	43.91	Roofing activities		4390	This class includes: - erection of roofs - roof covering		This class excludes: - renting of construction machinery and equipment without operator, see 77.32
4	43.99	Other specialised construction activities n.e.c.		4390	This class includes: - construction activities specialising in one aspect common to different kind of structures, requiring specialised skill or equipment: • construction of foundations, including pile driving • damp proofing and water proofing works • de-humidification of buildings • shaft sinking • erection of steel elements • steel bending • bricklaying and stone setting • scaffolds and work platform erecting and dismantling, excluding renting of scaffolds and work platforms • erection of chimneys and industrial ovens • work with specialist access requirements necessitating climbing skills and the use of related equipment, e.g. working at height on tall structures - subsurface work - construction of outdoor swimming pools - steam cleaning, sand blasting and similar activities for building exteriors - renting of cranes and other building equipment, which cannot be allocated to a specific construction type, with operator		This class excludes: - renting of construction machinery and equipment without operator, see 77.32