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1993 SNA Update Information - Originals and copies

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
Following the 1993 SNA’s introduction of computer software as capital formation, it became more evident that the SNA does not provide guidance on the treatment of originals and copies as distinct products. Should expenditures on originals and copies both be recorded as expenditure (on new goods) on the basis that originals are distinct from copies, or should originals be considered as being analogous to a ‘stock’ of copies, and so expenditure on a copy partly (or mostly) reflects a sale of an existing good? How should the transactions in copies be recorded?
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 15/08/2005Click here to see pdf documentClick here to see word documentResults of the AEG e-discussion on Follow-Up to Original and Copies: Treatment of Annual Licenses-to-Use
 Posted on 15/08/2005Click here to see pdf documentClick here to see word documentThe treatment of annual licenses-to-use
 Posted on 22/12/2004Click here to see pdf documentClick here to see word documentThe treatment of originals and copies in the national accounts
 
AEG summaries:Posted on 30/09/2005Click here to see pdf documentClick here to see word documentOriginals and copies
 Posted on 10/01/2005Click here to see pdf documentClick here to see word documentOriginals and copies
Statistics
Number of AEG recommendations:2
Number of country comments:78
Number of expert comments:none
Corresponding AEG Meetings
The issue was discussed at the following meetings:
December 2004, July 2005
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