Government Finance Statistics Manual 2014

Th is chapter describes transactions in nonfi nancial as- sets and their classifi cation. Introduction. 8.1 Chapter  7 describes ...

218 Government Finance Statistics Manual 2014 Consumption of fi xed capital is an internal trans- action that records the decre ...

Transactions in Nonfi nancial Assets 219 8.8 Costs of ownership transfer are attributed to the purchaser or seller of the asset ...

220 Government Finance Statistics Manual 2014 If the asset is acquired from the producing unit as a fi nished good, then the ti ...

Transactions in Nonfi nancial Assets 221 Table 8.1 Classifi cation of Transactions in Nonfi nancial Assets Acquisitions of Dispo ...

222 Government Finance Statistics Manual 2014 Table 8.1 Classifi cation of Transactions in Nonfi nancial Assets (concluded) Acqu ...

Transactions in Nonfi nancial Assets 223 8.27 Maintenance and repairs are distinguished by two features: Th ey are activities t ...

224 Government Finance Statistics Manual 2014 other changes in the volume of assets. Consumption of fi xed capital on these reso ...

Transactions in Nonfi nancial Assets 225 Costs of ownership transfer on nonproduced assets other than land (31133) 8.42 Transact ...

226 Government Finance Statistics Manual 2014 Figure 8.1 Illustrating the Treatment of Costs of Ownership Transfer on Nonproduce ...

Transactions in Nonfi nancial Assets 227 specifi c fi xed asset or possibly valuables (313). In other words, the balancing entry ...

228 Government Finance Statistics Manual 2014 Goods for resale withdrawn from inventories are valued similarly at the purchase p ...

Transactions in Nonfi nancial Assets 229 cases, subsoil assets may be owned separately from the land and separate valuations sho ...

Transactions in Financial Assets and Liabilities 9 Th is chapter describes transactions in fi nancial assets and liabilities and ...

Transactions in Financial Assets and Liabilities 231 Financial claims are normally terminated by transactions. In some cases, t ...

232 Government Finance Statistics Manual 2014 resulting from a fi nancial lease is usually the value of the nonfi nancial asset ...

Transactions in Financial Assets and Liabilities 233 9.16 Some transactions, such as the accrual of interest expense and its tre ...

234 Government Finance Statistics Manual 2014 Table 9.1 Net Acquisition of Financial Assets and Net Incurrence of Liabilities Cl ...

Transactions in Financial Assets and Liabilities 235 assets or liabilities between a resident and a nonresi- dent unit involves ...

236 Government Finance Statistics Manual 2014 meet its liabilities. Consequently, the SDR allocations and holdings on the balanc ...