Index 445
refunds, 3.145, 5.7, 5.27
regional organizations and, 2.18
relief measures, 5.28–5.31
rent and, 5.128, 5.133
sales, 5.59
severance, 5.133
social contributions versus, 5.96
state governments’ right to impose,
2.91
time of recording and measurement
of, 3.57–3.60, 3.62, 3.76–3.86,
5.10–5.20
value-added, 5.58
withheld from employees, 3.161,
6.12
Territorial enclaves, 2.9–2.10, 2.13,
2.16, 8.50, A3.56, A7.84
Territorial waters, 2.9, 3.40, 7.19
Timber resources, 5.82, 5.127, 7.61,
7.82, 8.34, 10.52, A4.28–A4.29
Time of recording economic fl ows
accounting bases, choices, 1.27,
3.57–3.60, 3.68
advantages of accrual accounting,
3.68–3.74
appearance or disappearance of
existing assets, 10.52
challenges in, 3.58–3.59, 3.75, 5.14
consumption of fi xed capital, 3.90,
8.16
dividends, 3.87, 5.112, 6.109
expense transactions, 6.6–6.7
fi nes and penalties, 3.85, 5.144
grants, 3.86, 5.105
holding gains and losses,
3.99–3.100, 10.7
in accrual basis accounting,
3.62–3.64, 3.76–3.102
in cash basis accounting, 3.67, 3.69,
3.70, 3.71, 3.72, 3.103–3.106
in commitments basis accounting,
3.65, 3.69, 3.71
in due-for-payment basis account-
ing, 3.66, 3.69, 3.70, 3.71, 3.73
in government fi nance statistics
framework, integration of 3.57
in regional arrangements, A5.43
income taxes, 3.83, 5.15
inventories, 3.91, 8.47
operating leases, 3.90
other changes in the volume of
assets, 3.98, 3.101–3.102
other economic fl ows, 3.98–3.102
production of fi xed assets, 7.37
reclassifi cations, 3.102, 10.83
revenue transactions, 5.10–5.20
sales of goods and services, 5.141
taxes and compulsory transfers/social
contributions, 3.77–3.86, 5.12
taxes on ownership of property, 3.84
transactions in services, 3.89
transactions in fi nancial assets
and liabilities, 3.93–3.97, 9.2,
9.13–9.16
transactions in goods, services, and
nonfi nancial assets, 3.88–3.92
transactions in nonfi nancial assets,
8.2, 8.13–8.17
transactions with nonfi nancial com-
ponent, 9.15
use of goods and services, 3.92, 6.7,
6.28
withdrawals of income from quasi-
corporations, 3.87
Tools, 6.15, 6.35, 6.43, 7.40, 7.52, 8.33
Total change in net worth, Table 4A.1.
See also Changes in net worth
Total expenditure or outlays,
Table 4A.1. See also Expenditure
Total fi nancing, Table 4A.1. See also
Financing
Total transfer payments excluding
grants, Table 4A.1
Trade, international
associations, 2.37, 2.61, 6.42
government trade organizations, 6.89
sales of monopolies in, 5.86–5.87
subsidies, 6.89
taxes on, 5.83–5.92, Table 5.5
zones, 2.11
Trade credit and advances, 3.72, 3.95,
7.225, Table 4A.1
Tr a n s a c t i o n s
barter as, 3.22
characteristics of transactions,
3.7–3.30
classifi cation of, 1.15, 1.21, 3.7,
5.21–5.22, 6.8, 6.148–6.150,
8.21–8.23, 9.24–9.27, Table 5.1,
Table 6.1, Table 6A.1, Table 6A.2,
Table 8.1, Table 9.1
counterparty classifi cations, 2.23,
3.165, Table 3.1, Table 9.2,
Table A8.4
currency conversion for recording,
3.132–3.133defi nition of, 3.5, 4.9
double-entry of, 3.54
exchanges as, 3.9
imputed, 3.28
in government fi nance statistics
framework, 1.15, 1.20, 1.26–
1.28, 1.32–1.34, 3.6–3.7, 4.22,
Figure 4.1, Table 4.1, Table 4.2
in kind, 3.23–3.25
integration of, 1.20, 1.31, 3.36
internal/intra-unit, 3.26
monetary, 3.8–3.18
nonmonetary, 1.28, 3.19–3.26
partitioning of, 3.29
rearrangements of, for recording,
3.27–3.30
reassignment of, 3.30
rerouting of, 3.28
time of recording of. See Time of
recording economic fl ows
transfers as, 3.10–3.18
two-party nonmonetary transac-
tions, 3.21–3.25
valuation of. See Valuation
See also specifi c type of transactions
Transfer pricing, 3.122
Transfers
as monetary transaction, 3.10
as nonmonetary transaction, 3.19
capital versus current, 3.15–3.18,
4.23, 5.145, 5.147–5.148, 6.122,
6.123–6.124
compulsory transfers, 3.85
conditional, 3.86
consolidation of, 3.155
defi nition of, 3.10
exchanges combined with, 3.11–3.12
fi nes and penalties as, 5.142
grants as, 5.5, 5.101–5.105,
6.92–6.95, Table 5.7, Table 6.7
in-kind, 3.25
nonlife insurance premiums and
claims, 3.14
not elsewhere classifi ed, 5.6,
5.145–5.148, 6.122–6.124,
Table 5.11, Table 6.10
of goods and services, 6.37–6.42
social benefi ts as, 6.96–6.106
subsidies, 5.146, 6.84–6.91,
Table 5.11, Table 6.6
taxes, 3.13
time of recording, 3.77–3.86
types of, 3.12–3.15