1993 SNA Update Information - AEG recommendations for issue:
Obsolescencia y consumo de capital fijo |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | El consumo de capital fijo se define en el SCN 1993 en términos generales como la disminución, durante el curso del periodo contable, del valor actual del stock de activos fijos propios y utilizados por un productor como resultado del deterioro físico, la obsolescencia normal o el daño accidental normal. Aunque esa disminución se expresa utilizando los precios medios del período, en el SCN 1993 no hay pautas para aclarar si los precios utilizados deben guardar relación con el nivel general de los precios o si deben ser específicos a los activos. |
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| AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | July 2005 | 9/12/2005 | The AEG agreed with the recommendations but with the following qualifications:
(a) the current text of the 1993 SNA (Para. 10.118) relating to depreciation should reflect the accepted practice that “average prices” refers to the average price of an asset at constant quality
(b) the relationship of this recommendation to the concept of income needs to be considered
(c) the detailed practical guidance on measuring depreciation should be provided in an updated version of the OECD manual on “Measuring Capital”
(d) it is important that the above-mentioned manual should give due consideration to the aspects of countries with less developed statistical systems. |
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