Som investeringsgoder anses maskiner, inventar og andre driftsmidler, hvis salgspris ekskl. afgiften efter denne lov overstiger 50 000 kr [fra 1996: 75 000 kr.] […]«
Machinery, equipment and similar business assets, the sales price of which, excluding tax under this Law, exceeds DKK 50 000 [from 1996, DKK 75 000], shall be regarded as capital goods …’