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1993 SNA Update Information - Land

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
The 1993 SNA records improvements to land as gross fixed capital formation, but in the balance sheet such improvements are included with land itself – a non-produced asset. Should land be split into two, with one part recorded as a fixed asset and the other part recorded as a non-produced asset? If so, how should the separation be made? One option is to distinguish between land that is in, or nearly in, its natural state as a non-produced asset and the remainder as a fixed asset. Another option is to separate land from the improvements made to it, and record the former as a non-produced asset and the latter as a fixed asset.
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 Land Improvements Classification of Some Land Improvements as Structures
 Posted on 15/08/2005Click here to see pdf documentClick here to see word documentClassification of some land improvements as structures
 Posted on 22/12/2004Click here to see pdf documentClick here to see word documentThe treatment of land improvements
 
AEG summaries:Posted on 30/09/2005Click here to see pdf documentClick here to see word documentLand improvements and structures
 Posted on 10/01/2005Click here to see pdf documentClick here to see word documentTreatment of land improvements
Statistics
Number of AEG recommendations:2
Number of country comments:79
Number of expert comments:none
Corresponding AEG Meetings
The issue was discussed at the following meetings:
December 2004, July 2005
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