Revenue 111
products made at vocational schools, seeds from ex-
perimental farms, postcards and art reproductions
by museums, fees at government hospitals and clin-
ics, tuition fees at government schools, and admission
fees to government museums, parks, and cultural and
recreational facilities that are not public corporations.
5.140 Imputed sales of goods and services (1424)
are recorded when a unit produces goods and services
for the purpose of using them as compensation of em-
ployees in kind. Th e unit is acting in two capacities: as
an employer and as a general producer of goods and
services. In order to indicate the total amount paid as
compensation of employees, it is necessary to treat the
amount paid in kind as if it had been paid in cash as
wages and salaries and then the employees had used
this income to purchase the goods and services. Th is
category includes the total value of these imputed sales.
Wages and salaries in kind are explained in greater de-
tail in paragraphs 6.17–6.18. For a defi ned-contribution
pension scheme, this category also includes an imputed
sale for the services rendered if the employer operates
the scheme itself. In that case, the value of the costs of
operating the scheme is recorded as an imputed con-
tribution payable to the employee as part of compen-
sation of employees. Th e counterpart of this amount
should be recorded as an imputed sale of a fi nancial
service to the household sector (see paragraph 6.25).
5.141 On the accrual basis of recording, sales of
goods are recorded when legal ownership changes.
If that time cannot be determined precisely, record-
ing may take place when there is a change in physical
ownership or control. Transactions in services nor-
mally are recorded when the services are provided.
Some services are supplied or take place on a continu-
ous basis. For example, rentals are continuous fl ows
and, in concept, are recorded continuously as long as
they are being provided.
Fines, penalties, and forfeits (143)
5.142 Fines and penalties are compulsory current
transfers imposed on units by courts of law or quasi-
judicial bodies for violations of laws or administra-
tive rules. Out-of-court agreements are also included.
Forfeits are amounts that were deposited with a gen-
eral government unit pending a legal or administra-
tive proceeding and that have been transferred to the
general government unit as part of the resolution of
that proceeding.
5.143 In principle, fi nes and penalties charged on
overdue taxes or penalties imposed for the evasion
of taxes should be recorded in this category and not
as taxes. However, it may not be possible to separate
payments of fi nes or other penalties from the taxes to
which they relate. In this case, the fi nes and penalties
relating to a particular tax are recorded together with
that tax, and fi nes and penalties related to unidentifi -
able taxes are classifi ed as other taxes (116).
5.144 Most fi nes, penalties, and forfeits are deter-
mined at a specifi c time. Th ese transfers are recorded on
an accrual basis when the general government unit has
an unconditional claim to the funds, which may be when
a court renders judgment or an administrative ruling is
published, or it may be when a late payment or other in-
fringement automatically causes a fi ne or penalty. Fines
also include bail set by courts, when bail conditions
have been violated. When bail is set, repayable amounts
received should be recorded as other accounts payable
(3308), and should be recorded as revenue only once
the conditions for the bail were violated. In cases where
no actual payment is made when bail is set, government
acquires a conditional claim. Such a conditional claim
is not recorded in GFS until the conditions are fulfi lled.Transfers not elsewhere classifi ed (144).
5.145 Transfers not elsewhere classifi ed (144) re-
ceivable include subsidies, as well as gift s and transfers
from individuals, private nonprofi t institutions, non-
governmental foundations, corporations, or sources
other than governments and international organiza-
tions. Th ese transfers could be classifi ed according to
the sector of the counterparty and whether they are cur-
rent or capital transfers (see Table 5.11). If doubt exists
regarding the character of a transfer, it should be clas-
sifi ed consistently by both parties (see paragraph 3.18).
Transfers not elsewhere classifi ed (144) comprise current
transfers not elsewhere classifi ed (1441) (comprising
subsidies (14411) and other current transfers not else-
where classifi ed (14412)), as well as capital transfers not
elsewhere classifi ed (1442).5.146 Subsidies (14411) are current unrequited
transfers that government units make to enterprises
on the basis of the level of their production activities
or the quantities or values of the goods or services
they produce, sell, export, or import. As revenue,
these are amounts receivable, mainly by public corpo-
rations. In rare cases, general government units and