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1993 SNA Update Information - AEG recommendations for issue:
Coûts de transfert de propriété

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
Les coûts de transfert de propriété d’actifs financiers sont considérés comme des dépenses courantes, tandis que ceux qui concernent des actifs non financiers sont comptabilisés à titre de dépenses en capital. La question de départ consistait à déterminer s’il faut continuer à enregistrer les coûts de transfert de la propriété d’actifs non financiers comme dépenses en capital ou comme des dépenses courantes. L’examen a été élargi afin d’englober le traitement des coûts du transfert de propriété d’un actif au moment de sa cession, y compris les coûts finaux, et la période de radiation des coûts de transfert de la propriété par la consommation de capital fixe.
AEG recommendations
Number of AEG recommendations for selected issue:2
  Corresponding meetingDate postedRecommendation
 December 20041/11/2005The AEG agreed costs of ownership transfer on disposal of an asset should be written off over the period the asset is held. Installation and de-installation costs should be included in costs of ownership transfer if separately invoiced, and in the purchaser`s price of the asset otherwise.
Terminal costs should be recorded as capital formation when they occur but the whole cost should be written off as consumption of fixed capital over the life of the asset, analogous to costs of ownership transfer on disposal.
When this recommendation on terminal costs cannot be followed for lack of adequate data, these costs should still be recorded as GFCF but written off as CFC in the year of acquisition.
 February 20045/28/2004It was recommended to preserve the link in the 1993 SNA between the value of an asset to an enterprise and the value of the services to be rendered by the asset over the length of time it is held. This implies maintaining COT as capital formation. However, the AEG considered that rather than depreciate the COT over the lifetime of the underlying asset as recommended by the current SNA, the cost of ownership transfer should be written off over the period during which the acquirer expects to hold the asset. If the expectation is met, this means that the COT will be entirely depreciated when the asset is resold, thus resolving the issue raised of overestimating net operating surplus.
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