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1993 SNA Update Information - Contracts and leases of assets

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
The 1993 SNA refers to contracts, leases and licences in a number of contexts but there is no overview that sets out the principles of the appropriate treatment of all such arrangements. Further, clarification is desirable concerning several specific points:
1. the definition and treatment of operating and financial leases on fixed assets,
2. when legal constructs should be recognized as assets,
3. whether tradable government permits should be treated as assets,
4. can sub-contracting lead to the creation of an asset,
5. can a difference between a contract price and the corresponding prevailing price affect the treatment of existing leases.
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 19/01/2006Click here to see pdf documentClick here to see word documentContracts and leases: Government permits
 Posted on 03/01/2006Click here to see pdf documentClick here to see word documentLeases and licences (part 2)
 Posted on 03/01/2006Click here to see pdf documentClick here to see word documentLeases and licences (part 1)
 
AEG summaries:Posted on 07/04/2006Click here to see pdf documentClick here to see word documentLeases and licences, part 1 and part 2
 Posted on 07/04/2006Click here to see pdf documentClick here to see word documentContracts and leases: Government permits
Statistics
Number of AEG recommendations:2
Number of country comments:40
Number of expert comments:none
Corresponding AEG Meetings
The issue was discussed at the following meetings:
Jan/Feb 2006
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