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Issue detail

20. Land
Issue description and recommendation

The 1993 SNA records improvements to land as gross fixed capital formation, but in the balance sheet such improvements are included with land itself - a non-produced asset. Should land be split into two, with one part recorded as a fixed asset and the other part recorded as a non-produced asset? If so, how should the separation be made? One option is to distinguish between land that is in, or nearly in, its natural state as a non-produced asset and the remainder as a fixed asset. Another option is to separate land from the improvements made to it, and record the former as a non-produced asset and the latter as a fixed asset.

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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
7. The distribution of income accounts
10. The capital account
12. The other changes in assets accounts
13. The balance sheet
22. The general government and public sectors

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