Except for land, transactions between residents and non-residents relating to the right to use or exploit nonproduced resources have not been fully elaborated in the 1993 SNA. For land, a notional resident unit is created that is deemed to purchase the land while the non-resident is deemed to purchase a financial asset (equity) of the notional unit. Should the treatment of land be extended to other non-produced resources such as water, fish, etc. or should there be alternative treatments?