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Issue detail

28. Amortization of tangible and intangible non-produced assets
Issue description and recommendation

The final report of the ISWGNA in 2001 on mobile phone licenses includes a brief discussion of the issue of the amortization of intangible non-produced assets. Can a way be found to show the impact on net worth of the decline in the value of non-produced assets due to production via transactions rather than as other changes in the volume of assets?

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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

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