Level	Code	Description	Rulings	Reference to isic rev. 4	This item includes	This item also includes	This item excludes
1	N	ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES		N	This section includes a variety of activities that support general business operations. These activities differ from those in section M, since their primary purpose is not the transfer of specialised knowledge.
2	77	Rental and leasing activities		77	This division includes the renting and leasing of tangible and non-financial intangible assets, including a wide array of tangible goods, such as automobiles, computers, consumer goods, and industrial machinery and equipment, to customers in return for a periodic rental or lease payment. It is subdivided into: (1) the renting of motor vehicles, (2) the renting of recreational and sports equipment and personal and household equipment, (3) the leasing of other machinery and equipment of the kind often used for business operations, including other transport equipment and (4) the leasing of intellectual property products and similar products. Only the provision of operating leases is included in this division.		This division excludes: - financial leasing, see 64.91 - renting of real estate, see section L - renting of equipment with operator, see corresponding classes according to activities carried out with this equipment, e.g. construction (section F), transportation (section H)
3	77.1	Renting and leasing of motor vehicles		771
4	77.11	Renting and leasing of cars and light motor vehicles		7710	This class includes: - renting and operational leasing of the following types of vehicles: • passenger cars and other light motor vehicles (with a weight not exceeding 3,5 tons) without driver		This class excludes: - renting or leasing of cars or light motor vehicles with driver, see 49.32, 49.39
4	77.12	Renting and leasing of trucks		7710	This class includes: - renting and operational leasing of the following types of vehicles: • trucks, utility trailers and heavy motor vehicles (with a weight exceeding 3,5 tons) • recreational vehicles		This class excludes: - renting or leasing of heavy goods vehicles or trucks with driver, see 49.41
3	77.2	Renting and leasing of personal and household goods		772	This group includes the renting of personal and household goods as well as renting of recreational and sports equipment and video tapes. Activities generally include short-term renting of goods although in some instances, the goods may be leased for longer periods of time.
4	77.21	Renting and leasing of recreational and sports goods		7721	This class includes renting of recreational and sports equipment: - pleasure boats, canoes, sailboats - bicycles - beach chairs and umbrellas - other sports equipment - skis		This class excludes: - renting of pleasure boats and sailing boats with crew, see 50.10, 50.30 - renting of video tapes and disks, see 77.22 - renting of other personal and household goods n.e.c., see 77.29 - renting of leisure and pleasure equipment as an integral part of recreational facilities, see 93.29
4	77.22	Renting of video tapes and disks		7722	This class includes: - renting of video tapes, records, CDs, DVDs etc.
4	77.29	Renting and leasing of other personal and household goods		7729	This class includes: - renting of all kinds of household or personal goods, to households or industries (except recreational and sports equipment): • textiles, wearing apparel and footwear • furniture, pottery and glass, kitchen and tableware, electrical appliances and house wares • jewellery, musical instruments, scenery and costumes • books, journals and magazines • machinery and equipment used by amateurs or as a hobby e.g. tools for home repairs • flowers and plants • electronic equipment for household use		This class excludes: - renting of cars, trucks, trailers and recreational vehicles without driver, see 77.1 - renting of recreational and sports goods, see 77.21 - renting of video tapes and disks, see 77.22 - renting of office furniture, see 77.33 - renting of motorcycles and caravans without driver, see 77.39 - provision of linen, work uniforms and related items by laundries, see 96.01
3	77.3	Renting and leasing of other machinery, equipment and tangible goods		773
4	77.31	Renting and leasing of agricultural machinery and equipment		7730	This class includes: - renting and operational leasing of agricultural and forestry machinery and equipment without operator: • renting of products produced by class 28.30, such as agricultural tractors etc.		This class excludes: - renting of agricultural and forestry machinery or equipment with operator, see 01.61, 02.40
4	77.32	Renting and leasing of construction and civil engineering machinery and equipment		7730	This class includes: - renting and operational leasing of construction and civil engineering machinery and equipment without operator: • crane lorries • scaffolds and work platforms, without erection and dismantling		This class excludes: - renting of construction and civil engineering machinery or equipment with operator, see division 43
4	77.33	Renting and leasing of office machinery and equipment (including computers)		7730	This class includes: - renting and operational leasing of office machinery and equipment without operator: • computers and computer peripheral equipment • duplicating machines, typewriters and word-processing machines • accounting machinery and equipment: cash registers, electronic calculators etc. • office furniture
4	77.34	Renting and leasing of water transport equipment		7730	This class includes: - renting and operational leasing of water-transport equipment without operator: • commercial boats and ships		This class excludes: - renting of water-transport equipment with operator, see division 50 - renting of pleasure boats, see 77.21
4	77.35	Renting and leasing of air transport equipment		7730	This class includes: - renting and operational leasing of air transport equipment without operator: • airplanes • hot-air balloons		This class excludes: - renting of air-transport equipment with operator, see division 51
4	77.39	Renting and leasing of other machinery, equipment and tangible goods n.e.c.		7730	This class includes: - renting and operational leasing, without operator, of other machinery and equipment that are generally used as capital goods by industries: • engines and turbines • machine tools • mining and oilfield equipment • professional radio, television and communication equipment • motion picture production equipment • measuring and controlling equipment • other scientific, commercial and industrial machinery - renting and operational leasing of land-transport equipment (other than motor vehicles) without drivers: • motorcycles, caravans and campers etc. • railroad vehicles	This class also includes: - renting of accommodation or office containers - renting of animals (e.g. herds, race horses) - renting of containers - renting of pallets	This class excludes: - renting of bicycles, see 77.21 - renting of agricultural and forestry machinery and equipment, see 77.31 - renting of construction and civil engineering machinery and equipment, see 77.32 - renting of office machinery and equipment, including computers, see 77.33
3	77.4	Leasing of intellectual property and similar products, except copyrighted works		774
4	77.40	Leasing of intellectual property and similar products, except copyrighted works		7740	This class includes the activities of allowing others to use intellectual property products and similar products for which a royalty payment or licensing fee is paid to the owner of the product (i.e. the asset holder). The leasing of these products can take various forms, such as permission for reproduction, use in subsequent processes or products, operating businesses under a franchise etc. The current owners may or may not have created these products. This class includes: - leasing of intellectual property products (except copyrighted works, such as books or software) - receiving royalties or licensing fees for the use of: • patented entities • trademarks or service marks • brand names • mineral exploration and evaluation • franchise agreements		This class excludes: - acquisition of rights and publishing, see divisions 58 and 59 - producing, reproducing and distributing copyrighted works (books, software, film), see divisions 58, 59 - leasing of real estate, see 68.20 - leasing of tangible products (assets), see groups 77.1, 77.2, 77.3
2	78	Employment activities		78	This division includes activities of listing employment vacancies and referring or placing applicants for employment, where the individuals referred or placed are not employees of the employment agencies, supplying workers to clients' businesses for limited periods of time to supplement the working force of the client, and the activities of providing other human resources. This division includes: - executive search and placement activities - activities of theatrical casting agencies		This division excludes: - activities of agents for individual artists, see 74.90
3	78.1	Activities of employment placement agencies		781
4	78.10	Activities of employment placement agencies		7810	This class includes listing employment vacancies and referring or placing applicants for employment, where the individuals referred or placed are not employees of the employment agencies. This class includes: - personnel search, selection referral and placement activities, including executive placement and search activities - activities of casting agencies and bureaus, such as theatrical casting agencies - activities of on-line employment placement agencies		This class excludes: - activities of personal theatrical or artistic agents or agencies, see 74.90
3	78.2	Temporary employment agency activities		782
4	78.20	Temporary employment agency activities		7820	This class includes the activities of supplying workers to clients' businesses for limited periods of time to temporarily replace or supplement the working force of the client, where the individuals provided are employees of the temporary help service unit. However, units classified here do not provide direct supervision of their employees at the clients' work sites.
3	78.3	Other human resources provision		783
4	78.30	Other human resources provision		7830	This class includes the activities of providing human resources for client businesses. The units classified here represent the employer of record for the employees on matters relating to payroll, taxes, and other fiscal and human resource issues, but they are not responsible for direction and supervision of employees. The provision of human resources is typically done on a long-term or permanent basis and the units classified here perform a wide range of human resource and personnel management duties associated with this provision.		This class excludes: - provision of human resources functions together with supervision or running of the business, see the class in the respective economic activity of that business - provision of human resources to temporarily replace or supplement the workforce of the client, see 78.20
2	79	Travel agency, tour operator and other reservation service and related activities		79	This division includes the activity of agencies, primarily engaged in selling travel, tour, transportation and accommodation services to the general public and commercial clients and the activity of arranging and assembling tours that are sold through travel agencies or directly by agents such as tour operators; and other travel-related services including reservation services.	The activities of tourist guides and tourism promotion activities are also included.
3	79.1	Travel agency and tour operator activities		791	This group includes the activities of agencies, primarily engaged in selling travel, tour, transportation and accommodation services to the general public and commercial clients and the activity of arranging and assembling tours that are sold through travel agencies or directly by agents such as tour operators.
4	79.11	Travel agency activities		7911	This class includes: - activities of agencies, primarily engaged in selling travel, tour, transportation and accommodation services on a wholesale or retail basis to the general public and commercial clients
4	79.12	Tour operator activities		7912	This class includes: - arranging and assembling tours that are sold through travel agencies or directly by tour operators. The tours may include any or all of the following: • transportation • accommodation • food • visits to museums, historical or cultural sites, theatrical, musical or sporting events
3	79.9	Other reservation service and related activities		799
4	79.90	Other reservation service and related activities		7990	This class includes: - other travel-related reservation services: • reservations for transportation, hotels, restaurants, car rentals, entertainment and sport etc. - time-share exchange services - ticket sales activities for theatrical, sports and other amusement and entertainment events - visitor assistance services: • provision of travel information to visitors • activities of tourist guides - tourism promotion activities		This class excludes: - the activities of travel agencies and tour operators, see 79.11, 79.12 - organisation and management of events such as meetings, conventions and conferences, see 82.30
2	80	Security and investigation activities		80	This division includes security-related services such as: investigation and detective services; guard and patrol services; picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect such properties while in transit; operation of electronic security alarm systems, such as burglar and fire alarms, where the activity focuses on remote monitoring these systems, but often involves also sale, installation and repair services. If the latter components are provided separate, they are excluded from this division and classified in retail sale, construction etc.
3	80.1	Private security activities		801
4	80.10	Private security activities		8010	This class includes the provision of one or more of the following: guard and patrol services, picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect such properties while in transit. This class includes: - armoured car services - bodyguard services - polygraph services - fingerprinting services - security guard services - security shredding of information on any media		This class excludes: - public order and safety activities, see 84.24
3	80.2	Security systems service activities		802
4	80.20	Security systems service activities		8020	This class includes: - monitoring or remote monitoring of electronic security alarm systems, such as burglar and fire alarms, including their installation and maintenance - installing, repairing, rebuilding, and adjusting mechanical or electronic locking devices, safes and security vaults in connection with later monitoring and remote monitoring The units carrying out these activities may also engage in selling such security systems, mechanical or electronic locking devices, safes and security vaults.		This class excludes: - installation of security systems, such as burglar and fire alarms, without later monitoring, see 43.21 - retail sale of electrical security alarm systems, mechanical or electronic locking devices, safes and security vaults in specialised stores, without monitoring, installation or maintenance services, see 47.59 - security consultants, see 74.90 - public order and safety activities, see 84.24 - providing key duplication services, see 95.29
3	80.3	Investigation activities		803
4	80.30	Investigation activities		8030	This class includes: - investigation and detective service activities - activities of all private investigators, independent of the type of client or purpose of investigation
2	81	Services to buildings and landscape activities		81	This division includes the provision of a number of general support services, such as the provision of a combination of support services within a client's facilities, the interior and exterior cleaning of buildings of all types, cleaning of industrial machinery, cleaning of trains, buses, planes, etc., cleaning of the inside of road and sea tankers, disinfecting and exterminating activities for buildings, ships, trains, etc., bottle cleaning, street sweeping, snow and ice removal, provision of landscape care and maintenance services and provision of these services along with the design of landscape plans and/or the construction (i.e. installation) of walkways, retaining walls, decks, fences, ponds, and similar structures.
3	81.1	Combined facilities support activities		811
4	81.10	Combined facilities support activities		8110	This class includes the provision of a combination of support services within a client's facilities. These services include general interior cleaning, maintenance, trash disposal, guard and security, mail routing, reception, laundry and related services to support operations within facilities. These support activities are performed by operating staff, which is not involved with or responsible for the core business or activities of the client.		This class excludes: - provision of only one of the support services (e.g. general interior cleaning services) or addressing only a single function (e.g. heating), see the appropriate class according to the service provided - provision of management and operating staff for the complete operation of a client's establishment, such as a hotel, restaurant, mine, or hospital, see the class of the unit operated - provision of on site management and operation of a client's computer systems and/or data processing facilities, see 62.03 - operation of correctional facilities on a contract or fee basis, see 84.23
3	81.2	Cleaning activities		812	This group includes the activities of general interior cleaning of all types of buildings, exterior cleaning of buildings, specialised cleaning activities for buildings or other specialised cleaning activities, cleaning of industrial machinery, cleaning of the inside of road and sea tankers, disinfecting and extermination activities for buildings and industrial machinery, bottle cleaning, street sweeping, snow and ice removal.		This group excludes: - agricultural pest control, see 01.61 - cleaning of new buildings immediately after construction, 43.39 - steam-cleaning, sand blasting and similar activities for building exteriors, see 43.99 - carpet and rug shampooing, drapery and curtain cleaning, see 96.01
4	81.21	General cleaning of buildings		8121	This class includes: - general (non-specialized) cleaning of all types of buildings, such as: • offices • houses or apartments • factories • shops • institutions - general (non-specialized) cleaning of other business and professional premises and multiunit residential buildings These activities are mostly interior cleaning although they may include the cleaning of associated exterior areas such as windows or passageways.		This class excludes: - specialised cleaning activities, such as window cleaning, chimney cleaning, cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts, exhaust units, see 81.22
4	81.22	Other building and industrial cleaning activities		8129	This class includes: - exterior cleaning of buildings of all types, including offices, factories, shops, institutions and other business and professional premises and multiunit residential buildings - specialised cleaning activities for buildings such as window cleaning, chimney cleaning and cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts and exhaust units - cleaning of industrial machinery - other building and industrial cleaning activities, n.e.c.		This class excludes: - steam cleaning and blasting and similar activities for building exteriors, see 43.99
4	81.29	Other cleaning activities		8129	This class includes: - swimming pool cleaning and maintenance activities - cleaning of trains, buses, planes, etc. - cleaning of the inside of road and sea tankers - disinfecting and exterminating activities - bottle cleaning - street sweeping and snow and ice removal - other cleaning activities, n.e.c.		This class excludes: - agriculture pest control, see 01.61 - automobile cleaning, car wash, see 45.20
3	81.3	Landscape service activities		813
4	81.30	Landscape service activities		8130	This class includes: - planting, care and maintenance of: • parks and gardens for: • private and public housing • public and semi-public buildings (schools, hospitals, administrative buildings, church buildings etc.) • municipal grounds (parks, green areas, cemeteries etc.) • highway greenery (roads, train lines and tramlines, waterways, ports) • industrial and commercial buildings - greenery for: • buildings (roof gardens, façade greenery, indoor gardens etc.) • sports grounds (football fields, golf courses etc.), play grounds, lawns for sunbathing and other recreational parks • stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems) - plants for protection against noise, wind, erosion, visibility and dazzling		This class excludes: - commercial production and planting for commercial production of plants, trees, see divisions 01, 02 - tree nurseries and forest tree nurseries, see 01.30, 02.10 - keeping the land in good environmental condition for agricultural use, see 01.61 - construction activities for landscaping purposes, see section F - landscape design and architecture activities, see 71.11
2	82	Office administrative, office support and other business support activities		82	This division includes the provision of a range of day-to-day office administrative services, as well as ongoing routine business support functions for others, on a contract or fee basis.	This division also includes all support service activities typically provided to businesses not elsewhere classified.	Units classified in this division do not provide operating staff to carry out the complete operations of a business.
3	82.1	Office administrative and support activities		821	This group includes the provision of a range of day-to-day office administrative services, such as financial planning, billing and record keeping, personnel and physical distribution and logistics for others on a contract or fee basis.	This group also includes support activities for others on a contract or fee basis, that are ongoing routine business support functions that businesses and organisations traditionally do for themselves.	Units classified in this group do not provide operating staff to carry out the complete operations of a business. Units engaged in one particular aspect of these activities are classified according to that particular activity.
4	82.11	Combined office administrative service activities		8211	This class includes the provision of a combination of day-to-day office administrative services, such as reception, financial planning, billing and record keeping, personnel and mail services etc. for others on a contract or fee basis.		This class excludes: - provision of only one particular aspect of these activities, see class according to that particular activity - provision of the operating staff without supervision, see 78
4	82.19	Photocopying, document preparation and other specialised office support activities		8219	This class includes a variety of copying, document preparation and specialised office support activities. The document copying/printing activities included here cover only short-run type printing activities. This class includes: - document preparation - document editing or proofreading - typing and word processing - secretarial support services - transcription of documents, and other secretarial services - letter or resume writing - provision of mailbox rental and other postal and mailing services, such as pre-sorting, addressing, etc. - photocopying - duplicating - blueprinting - other document copying services (without also providing printing services, such as offset printing, quick printing, digital printing, pre-press services)		This class excludes: - printing of documents (offset printing, quick printing etc.), see 18.12 - pre-press services, see 18.13 - developing and organising mail advertising campaigns, see 73.11 - specialised stenotype services such as court reporting, see 82.99 - public stenography services, see 82.99
3	82.2	Activities of call centres		822
4	82.20	Activities of call centres		8220	This class includes the activities of: - inbound call centres, answering calls from clients by using human operators, automatic call distribution, computer telephone integration, interactive voice response systems or similar methods to receive orders, provide product information, deal with customer requests for assistance or address customer complaints - outbound call centres using similar methods to sell or market goods or services to potential customers, undertake market research or public opinion polling and similar activities for clients
3	82.3	Organisation of conventions and trade shows		823
4	82.30	Organisation of conventions and trade shows		8230	This class includes the organisation, promotion and/or management of events, such as business and trade shows, conventions, conferences and meetings, whether or not including the management and provision of the staff to operate the facilities in which these events take place.
3	82.9	Business support service activities n.e.c.		829	This group includes the activities of collection agencies, credit bureaus and all support activities typically provided to businesses not elsewhere classified.
4	82.91	Activities of collection agencies and credit bureaus		8291	This class includes: - collection of payments for claims and remittance of payments collected to the clients, such as bill or debt collection services - compiling of information, such as credit and employment histories on individuals and credit histories on businesses and providing the information to financial institutions, retailers and others who have a need to evaluate the creditworthiness of these persons and businesses
4	82.92	Packaging activities		8292	This class includes: - packaging activities on a fee or contract basis, whether or not these involve an automated process: • bottling of liquids, including beverages and food • packaging of solids (blister packaging, foil-covered etc.) • security packaging of pharmaceutical preparations • labelling, stamping and imprinting • parcel-packing and gift-wrapping		This class excludes: - manufacture of soft drinks and production of mineral water, see 11.07 - packaging activities incidental to transport, see 52.29
4	82.99	Other business support service activities n.e.c.		8299	This class includes: - providing verbatim reporting and stenotype recording of live legal proceedings and transcribing subsequent recorded materials, such as: • court reporting or stenotype recording services • public stenography services - real-time (i.e. simultaneous) closed captioning of live television performances of meetings, conferences - address bar coding services - bar code imprinting services - fundraising organisation services on a contract or fee basis - repossession services - parking meter coin collection services - activities of independent auctioneers - administration of loyalty programmes - other support activities typically provided to businesses not elsewhere classified		This class excludes: - provision of document transcription services, see 82.19 - providing film or tape captioning or subtitling services, see 59.12