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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.
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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