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1993 SNA Update Information - Obsolescence and depreciation

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
Consumption of fixed capital is defined in the 1993 SNA in general terms as the decline, during the course of the accounting period, in the current value of the stock of fixed assets owned and used by a producer as a result of physical deterioration, normal obsolescence or normal accidental damage. This decline is expressed in the average prices of the period, but the 1993 SNA does not give guidance about whether the prices to be used should relate to the general price level or whether they should be asset specific.
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 documentObsolescence and depreciation
AEG summaries:Posted on 30/09/2005Click here to see pdf documentClick here to see word documentObsolescence and depreciation
Statistics
Number of AEG recommendations:1
Number of country comments:30
Number of expert comments:none
Corresponding AEG Meetings
The issue was discussed at the following meetings:
July 2005
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