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Issue detail

Issue
13. Other intangible fixed assets
Issue description and recommendation

In the Annex of Chapter XIII, the 1993 SNA describes this item as consisting of "new information, specialized knowledge, etc., not-elsewhere classified items, whose use in production is restricted to the units that have established ownership rights over them or to other units licensed by the latter". No specific examples of items to be included have yet emerged. Should this category be retained or removed?

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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
10. The capital account
13. The balance sheet

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