* INRA-ESR 26 Bd Doctor Petitjean 21100 Dijon (FRA) Dissemination of the document: INRA-ESR 26 Bd Doctor Petitjean 21100 Dijon (FRA) National audience. The aim of this note is to repeat the different forms of capital valuation in 15 sectors of the IAA and to verify whether these forms correspond to a diversity of structural characteristics of the productive systems. This work was re-established on the basis of an exploitation of the individual data from the annual business survey for 1980. The analysis in terms of productive systems (defined by the relative productivity of labour and the capital ratio) clearly shows the diversity of forms of capital valuation. However, it cannot reflect the circumstances in which the profit is made. On the latter point, the sectoral analysis remains relevant.