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1993 SNA Update Information - AEG recommendations for issue:
Classification and terminology of assets

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
Should the classification of non-financial assets be revised in light of the review of a wide range of non-financial assets? Is the tangible/intangible dichotomy still of primary importance in the classification?
AEG recommendations
Number of AEG recommendations for selected issue:1
  Corresponding meetingDate postedRecommendation
 Jan-Feb 200607/04/2006(a) The AEG agreed.
(b) The AEG agreed.
(c) The AEG was in broad agreement. Changes required from the proposal presented are:
“military assets” should be changed to “weapons systems”
the word “expenditure” should be dropped from “research and development”
the “Other intellectual property products” category should be re-examined as noted above.
(d) The AEG agreed with the breakdown with one exception: “Military and strategic inventories” should be changed to “Military inventories”; the strategic inventories component (e.g. oil, food) will be allocated to other relevant parts of inventories as now.
(e) The AEG agreed.
(f) The AEG agreed with the proposed classification at the top level; the more detailed levels will be optional, depending on the situation in individual countries. The Editor and the UNSD will work together to obtain the best alignment possible between the SNA and SEEA classifications.
(g) The AEG postponed discussion of this section pending further work on the issue on contracts, leases and licences.
(h) The AEG agreed with the format and did not wish to have any greater disaggregation. The AEG also agreed that the 1993 SNA term “Consumption of fixed capital” should not be changed to “Depreciation” as recommended by the Canberra II Group.
(i) The AEG agreed.
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