HomeSNAISWGNAKnowledge BaseDataTechnical CooperationPublications
You are here:   ISWGNA >> Updating the SNA >> Towards the 2008 SNA >> 1993 SNA Update Information >> List of Issues

1993 SNA Update Information - Cost of ownership transfers

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
The cost of transferring ownership of financial assets is treated as current expenditure while that for non-financial assets is treated as capital expenditure. The initial question was whether costs of ownership transfer on non-financial assets should continue to be treated as capital expenditure or be treated as current expenditure. The review was expanded to cover the treatment of costs of ownership transfer on disposal of an asset, including terminal costs, and the period over which costs of ownership transfer should be written off via consumption of fixed capital.
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 22/12/2004Click here to see pdf documentClick here to see word documentCosts of ownership transfer on non-financial assets
 Posted on 28/04/2004Click here to see pdf documentClick here to see word documentCosts of ownership transfer on non-financial assets
 
AEG summaries:Posted on 10/01/2005Click here to see pdf documentClick here to see word documentCosts of ownership – Part II
 Posted on 28/04/2004Click here to see pdf documentClick here to see word documentDecision of the AEG on the treatment of cost of ownership transfers in the SNA 1993 Rev.1
Statistics
Number of AEG recommendations:2
Number of country comments:88
Number of expert comments:1
Corresponding AEG Meetings
The issue was discussed at the following meetings:
February 2004, December 2004
Navigation Options
*Back to Issues
*See all advisory expert group recommendations for selected issue
*See all country comments for selected issue
*See all expert comments for selected issue

About  |  Sitemap  |  Contact Us
Copyright © United Nations, 2014