Glossary of the 1993 SNA - Definition of Term |
| Term | Partitioning (transactions) | | Definition | Partitioning records a transaction that is a single transaction from the perspective of the parties involved as two or more differently classified transactions (e.g. the single rental payment actually made by a lessee under a financial lease can be partitioned into a repayment of principal and a payment of interest). | | Paragraphs | 3.28. |
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