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Treatment of consumer durables

 Issue Description

In the SNA consumer durables are defined as goods used for purposes of consumption repeatedly or continuously over a period of a year or more. They are not regarded as assets because the services they provide are not within the production boundary. The 2008 SNA suggests that because of the analytical interest of the information on stock of durables, to record them as memorandum item in the balance sheet. This recommendation also is of interest for environmental accounting considering that there is a time lag between the consumption and the residual flows generated when using up the consumer durables. Should the SEEA recommend the treatment of consumer durables as produced assets?

 Issue Papers and Corresponding Minutes of Meetings
Issue Papers: Minutes of Corresponding Meetings:
4/27/2009Harmonization of all SEEA Physical Flow Accounts into an organic and SNA-coherent system in the light of the OECD Guidance Manual on Material Flow Accounts 4/27/2009Report of the 12th meeting of the London Group on Environmental Accounting

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