1993 SNA Update Information - Contracts and leases of assets |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | The 1993 SNA refers to contracts, leases and licences in a number of contexts but there is no
overview that sets out the principles of the appropriate treatment of all such arrangements. Further, clarification is desirable concerning several specific points:
1. the definition and treatment of operating and financial leases on fixed assets,
2. when legal constructs should be recognized as assets,
3. whether tradable government permits should be treated as assets,
4. can sub-contracting lead to the creation of an asset,
5. can a difference between a contract price and the corresponding prevailing price affect the
treatment of existing leases. |
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| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 1/19/2006 |  |  | Contracts and leases: Government permits | | | Posted on 1/3/2006 | | | Leases and licences (part 2) | | | Posted on 1/3/2006 | | | Leases and licences (part 1) | | | | AEG summaries: | Posted on 4/7/2006 | | | Leases and licences, part 1 and part 2 | | | Posted on 4/7/2006 | | | Contracts and leases: Government permits |
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| Statistics | | Number of AEG recommendations: | 2 | | Number of country comments: | 40 | | Number of expert comments: | none |
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| Corresponding AEG Meetings | | The issue was discussed at the following meetings: | | Jan/Feb 2006 |
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