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Glossary of the 1993 SNA - Definition of Term

TermAccumulation accounts
DefinitionAccumulation accounts are flow accounts that record the acquisition and disposal of financial and non-financial assets and liabilities by institutional units through transactions or as a result of other events.
Paragraphs1.9.;[2.93.];[10.1.]
 
It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.
 
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