1993 SNA Update Information - AEG recommendations for issue:
Costo por servicios de capital |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Los servicios de capital proporcionados por los activos no financieros al proceso de producción no se definen explícitamente en el SCN 1993. El manual de la OCDE sobre la medición de capital define los insumos de capital como la renta económica pagable real o estimada; es decir, por la suma de la depreciación y los costos del capital, o el interés. El alquiler que el usuario paga al propietario de un activo no financiero arrendado abarca tanto los costos que incurre el propietario al prestar el servicio como los servicios de capital que el activo brinda al propietario. En el caso de los activos no financieros utilizados por el propietario, los servicios de capital figuran implícitamente en el excedente bruto de explotación. ¿Cómo debe definirse el concepto de servicios de capital en el SCN? |
|
|
| AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | July 2005 | 9/12/2005 | The AEG:
(a) confirmed the importance of including the concept of capital services in the updated SNA
(b) strongly supported including the estimates of capital services in supplementary tables rather than in the core accounts of the SNA
(c) confirmed that capital services (comprising depreciation and return to capital) and capital stock measures should be compiled in an integrated and consistent manner
(d) agreed that the basic concepts of the capital services approach be presented in the SNA and that the detailed recommendations would be elaborated in an updated version of the OECD manual on “Measuring Capital” *
(e) agreed that the concepts underlying the formulae presented in the paper (“Cost of capital services”, document number SNA/M1.05/04; Issue 15) are appropriate, subject to detailed checking.
*/ It was agreed in later discussion related to the manual that it is important that it should give due consideration to the position of countries with less developed statistical systems. |
|
|
|
|
|
