1993 SNA Update Information - Expert comments for issue:
Costos por transferencia de propiedad |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | El costo de transferir la propiedad de los activos financieros se considera como un gasto corriente en tanto que el de los activos no financieros se considera como un gasto de capital. Inicialmente la incógnita que se planteó era si los costos de transferencia de la propiedad de los activos no financieros debían seguir considerándose como gasto de capital o como gasto corriente. La revisión se amplió para que abarcara el tratamiento de los costos de transferencia de la propiedad por la disposición del activo, incluidos los costos terminales y el período a lo largo del cual los costos de transferencia de la propiedad deben amortizarse mediante consumo del capital fijo. |
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| Expert comments | | Number of expert comments for selected issue: | 1 | | Date posted | Source | Comment |  | | 8/11/2004 | Fadhil Mahdi (ESCWA) | The Canberra II Group handled this issue where there were three options proposed for treatment of COT:
Option 1: To treat all COT as current expenditure
Option 2: To treat all COT as capital e1tpenditure
Option 3: To treat all COT on acquisition for first owner as capital expenditure and all subsequent COT as current expenditure
We think that the third option is more logical and relevant because all COT of an asset during its first period of owning is part of the gross fixed capital formation while subsequent COT is current expenditure since it represents, in most cases, a very minimal value of transferring ownership of an asset that has been repeatedly used overtime. In addition, this option will keep the gross fixed capital formation of the country unchanged. |
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