Institution

Eurostat, OECD

Year

2013

Level

Intermediate to advanced

Abstract

This report presents the responses to a 2013 Eurostat-OECD survey of national practices for estimating depreciation and net capital stocks ('wealth stocks') of dwellings and other buildings and structures in national accounts. The survey, endorsed by the Eurostat-OECD Task Force on land and other non-financial assets, asked national accountants from several countries to provide, for a detailed list of structures, the assumptions and methods used for the perpetual inventory method (PIM). Respondents reported whether they use the PIM or other methods (census, administrative records, etc); assumed service lives, depreciation patterns, and retirement patterns; sources of information used to make these assumptions; and other information. The survey asked respondents to provide these assumptions for a detailed list of structures to assist comparisons of similar types of structures, such as dwellings, office buildings, and schools.