Government Finance Statistics Manual 2014

Expense 117 Wages and salaries in cash [GFS] (2111) 6.13 Wages and salaries in cash^8 are the amounts payable in cash, or any ot ...

118 Government Finance Statistics Manual 2014 by its employees in order to enable them to take up their jobs or to carry out the ...

Expense 119 or even zero rates of interest for purposes of buy- ing houses, vehicles, furniture, or other goods or services (the ...

120 Government Finance Statistics Manual 2014 may be considered as being protected against various specifi ed needs or circumsta ...

Expense 121 Goods purchased by government and distrib- uted without transformation, which should be recorded as some type of tr ...

122 Government Finance Statistics Manual 2014 a service—for example, when subcontracts are en- tered into. Th erefore, other cri ...

Expense 123 be distributed through social security schemes; so- cial insurance schemes operated for the benefi t of government e ...

124 Government Finance Statistics Manual 2014 such tools. In countries in which they account for a signifi cant part of the valu ...

Expense 125 deterioration, normal obsolescence, or normal acci- dental damage.^19 Th e concept of consumption of fi xed capital ...

126 Government Finance Statistics Manual 2014 Consumption of fi xed capital should refl ect underlying resource costs and relati ...

Expense 127 assumed.^20 Box 6.1 provides a more comprehensive explanation of the calculation of consumption of fi xed capital. 6 ...

128 Government Finance Statistics Manual 2014 therefore, from an accrual recording perspective, are reductions of the debtor’s e ...

Expense 129 between the amount to be repaid at the end of the contract and the amount originally borrowed is in- terest, which o ...

130 Government Finance Statistics Manual 2014 depending on whether the index is based on a broad or narrow reference item.^28 W ...

Expense 131 so that in practice they are usually grouped with the relevant tax payable (see also paragraph 5.24). If this tax th ...

132 Government Finance Statistics Manual 2014 Subsidies to other sectors (253) include subsidies pay- able to other general gove ...

Expense 133 The central bank’s main responsibility is to formulate and carry out monetary aspects of economic policy. It therefo ...

134 Government Finance Statistics Manual 2014 Th ese payments are recorded as capital grants to other general government units ( ...

Expense 135 6.93 Th ree types of recipients of grants are rec- ognized in GFS: grants to foreign governments (261), grants to in ...

136 Government Finance Statistics Manual 2014 then by whether the payment was made in cash or in kind. Th ese benefi ts are divi ...