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Issue detail

12. Databases
Issue description and recommendation

The 1993 SNA recommends that large databases should be capitalized. Should the SNA provide a clearer definition of databases to be capitalized covering characteristics such as size and marketability of the data as well as the database itself, or should all databases be capitalized? How should the value of a database be determined?

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Chapters affected by this issue, and their status (For more information click corresponding chapter from the list)
  No draft yet, AEG/world review draft, Final draft
6. The production account
10. The capital account
12. The other changes in assets accounts
13. The balance sheet
26. The rest of the world accounts

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