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4.88.                  Some concerns may arise regarding the portion of tourism expenditure that is classified in National Accounts as intermediate consumption. Specifically, the 2008 SNAstates that all purchases of goods and services by employees on business trips, should be classified as intermediate consumption (see also TSA: RMF 2008, paras. 2.32–2.33).


Box IV.9 

How the System of National Accounts considers goods and services   provided to employees

6.220 Certain goods and   services used by enterprises do not enter directly into the process of production   itself but are consumed by employees working on that process. In such cases   it is necessary to decide whether the goods and services are intermediate   consumption or, alternatively, remuneration in kind of employees. In general,   when the goods or services are used by employees in their own time and at   their own discretion for the direct satisfaction of their needs or wants,   they constitute remuneration in kind. However, when employees are obliged to   use the goods or services in order to enable them to carry out their work,   they constitute intermediate consumption.

6.222 The following types   of goods and services provided to employees must be treated as part of   intermediate consumption: … e. Transportation and hotel services including   allowances for meals provided while the employee is travelling on business


Source: 2008 SNA.


4.98.              According to IRTS 2008 (para. 4.36 (h)), all durable consumer goods purchased on trips (such as computers and cars) should be treated as part of tourism expenditure.


Box IV.10 

Classifying tourism single‑purpose consumer durables

TSA: RMF 2008   provides a reference list of tourism single‑purpose consumer durables.


However,   given the variety of country characteristics, in terms of types of activities   that might be undertaken by individuals within their usual environment, and   activities offered to visitors, it is recommended that countries establish   their own lists of single‑purpose consumer durables. 

Countries   that offer winter or aquatic activities that residents can enjoy regularly   within their usual environment, for example, may list different single‑purpose   consumer durables than those not offering such activities. For this reason,   the proposed list contains two different categories of tourism single‑purpose   consumer durables: those that seem to be common to all countries and those   that a country may wish to include owing to its particular characteristics. 

To   facilitate this process, a category common to all countries is proposed,   namely, “Other recreational and sporting equipment”, which would allow each   country to indicate the products that reflect its own typical activities,   whether they be skis, water skis, tennis racquets or golf clubs.


Source: TSA: RMF 2008, annex 5   A.