39. in italy, Hungary and slovenia, forestry enterprises were granted support for the acquisition of machinery to perform operations which use the wood as a raw material prior to its industrial sawing at a sawing mill (felling, stripping, cutting up, transportation) or processing operations (chipping of wood, wood-splitting, production of planks and pallets). in austria, the construction of warehouses and drying plants and the acquisition of transport containers were supported. the court considers that these investments do not match so much the objectives of measure 122, but rather those of the measure ‘adding value to forest products’ (measure 123) as the investments concern the wood removed from the forest, not the forest, which is composed of living trees. nOT ALL THE InVESTmEnTS pER SE InCREASE THE ECOnOmIC VALUE OF FORESTS 40. the audit found that most of the investments supported by the measure can be grouped in two categories, forestry work and machinery. in the first case (thinning, pruning, etc.), the court considers that, in general, such works improve the market value of the forest stands: the production of quality wood is strictly related to the density of trees which is improved by the thinning, while pruning is aimed at reducing the number of knots in the planks of timber, which increases its market value (see box 2). bOX 2 20 EXAmpLE OF THE EFFECTS OF FORESTRY wORk FInAnCEd bY mEASURE 122 (LEFT) COmpAREd TO FOREST AREAS wITHOUT AnY FORESTRY CARE (RIGHT) Special report No 8/2013 – Support for the improvement of the economic value of forests from the European agricultural fund for rural development 41. as to the investments in machinery, the court considers that the mere fact of acquiring a machine, which can be used in a forest area but also in other areas such as agricultural ones, does not imply per se an increase of the value of any specific forest area belonging to the owner of the machinery. during its audit missions the court found that many forest owners also have an agricultural activity and that in many cases measure 122 financed the acquisition of machinery which can equally be used for agricultural purposes such as trucks, agricultural tractors, ploughs, harrows, fertilizer spreaders, excavators, etc. (see box 3). bOX 3 EXAmpLES OF AGRICULTURAL mACHInERY FInAnCEd bY mEASURE 122 21 Special report No 8/2013 – Support for the improvement of the economic value of forests from the European agricultural fund for rural development 
8/2013 – podpora na zvýšenie hospodárskej hodnoty lesov z Európskeho poľnohospodárskeho fondu pre rozvoj vidieka 41. dvor audítorov sa nazdáva, že pokiaľ ide o investície do strojového zariadenia, samotné nakúpenie strojov, ktoré možno využívať v lese, ale aj na iných plochách, napr. poľnohospodárskych, ešte neznamená, že hodnota určitej lesnej plochy patriacej vlastníkovi strojového zariadenia sa zvýši. dvor audítorov počas svojich kontrolných návštev zistil, že mnohí vlastníci lesov majú poľnohospodársku činnosť a že v mnohých prípadoch sa z opatrenia 122 financovala kúpa strojového zariadenia, ktoré sa môže zároveň využívať aj na poľnohospodárske účely, ako sú nákladné vozidlá, poľnohospodárske traktory, pluhy, podmietače, rozmetače hnojiva, bagre atď. (pozri rámček 3). rámček 3 príklady poľnohospodárskeho ZarIadenIa fInancovaného prostredníctvom opatrenIa 122 21 osobitná správa č.