1993 SNA Update Information - Cost of ownership transfers |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | The cost of transferring ownership of financial assets is treated as current expenditure while that for non-financial assets is treated as capital expenditure. The initial question was whether costs of ownership transfer on non-financial assets should continue to be treated as capital expenditure or be treated as current expenditure. The review was expanded to cover the treatment of costs of ownership transfer on disposal of an asset, including terminal costs, and the period over which costs of ownership transfer should be written off via consumption of fixed capital. |
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| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 12/22/2004 |  |  | Costs of ownership transfer on non-financial assets | | | Posted on 4/28/2004 | | | Costs of ownership transfer on non-financial assets
| | | | AEG summaries: | Posted on 1/10/2005 | | | Costs of ownership – Part II | | | Posted on 4/28/2004 | | | Decision of the AEG on the treatment of cost of ownership transfers in the SNA 1993 Rev.1 |
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| Statistics | | Number of AEG recommendations: | 2 | | Number of country comments: | 88 | | Number of expert comments: | 1 |
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