136 5 財政 In principle, national properties are registered in the ledger based on their acquisition prices, but these values are revised every fiscal year in order to keep up with fluctuations in prices, etc. Ministry of Internal Affairs and Communications. The business units covered by these surveys are, in principle, those related to the gross public fixed capital formation in the system of national accounts (see "3 National Accounts"), excluding: <1> special joint-stock corporations, authorised corporations, etc.; <2> incorporated administrative agencies except Forest Research and Management Organization, Japan Railway Construction, Transport and Technology Agency, Japan Water Agency, Urban Renaissance Agency; <3> financial wards, local development corporations, port authorities, local housing supply corporations, land development corporations and local road corporations related to local governments. The amount of investments is based on the expenditure settlement, and covers expenditures on: Improvement projects (including cost of land and compensation), the maintenance and repair of facilities (including personnel expenses, travel expenses and equipment expenses, etc.), and planning and surveys. Administrative investment Data are based on "Report on Administrative Investments" compiled annually by the
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