446 Index
use of goods and services versus,
6.37–6.42
valuation of, 3.112, 3.121
voluntary transfers, 3.86
Transport equipment, 7.54, Table 7.4
Tree, crop, and plant resources, 7.59,
7.61–7.63, 8.34–8.36, Table 7.5
Turnover and other general taxes on
goods and services, 5.60, Table 5.3U
Underwriting facilities, 7.259
Unions, trade and labor, 2.61, A2.11
Unit of account, 3.51, 3.130–3.131
Use of goods and services
acquisition of nonfi nancial assets
versus, 6.43–6.49, 7.40, 7.57
as charges for collection fees, 5.35
as expense, 4.24, Table 6.1
compensation of employees versus,
6.9, 6.15, 6.18, 6.33–6.36
defi nition, 6.27
distributed as social benefi ts,
6.39–6.40
excluded from, 6.27
fees and charges related to,
5.136–5.138, 6.30
fees for fi nancial services and, 6.52,
6.81
gross recording of, 6.30
in calculation of production costs,
2.74, 5.136
in own-account capital formation,
6.27, 8.15
in production of coins or notes, 6.48
in research and development, 6.46
indirect estimation of, 6.29
internal or intra-unit transactions
in, 3.26
inventories and, 6.29, 6.44, Table 6.3
major renovations versus, 6.45,
8.25–8.27
military, 6.49
mineral exploration and evaluation,
6.47
prepayments for, 6.69
reimbursement to employee as, 6.15
rent versus, 6.51
rentals and fi nancial leases versus, 6.50
taxes on, 3.84, 5.35, 5.55, 5.72–5.82
time of recording, 3.92, 6.28, 6.31
transfers of goods and services
versus, 6.37–6.42, 6.97V
Valuables
as payments in kind, 3.24
catastrophic losses, 10.60
classifi cation of, 3.50, 4.25, 4.44,
6.43, 7.17
consumption of fi xed capital on, 6.55
costs of ownership transfer, 8.7, 8.48
defi nition of, 7.18, 7.87
economic appearance or disappear-
ance of, 10.50
holding gains on, 10.18
reclassifi cation of, 10.84
types of, 7.88, 7.129
valuation of, 7.20, 7.89, 8.9, 8.48
Valuation
accumulating and revaluing trans-
action, 7.31–7.32
as reason for consolidation discrep-
ancies, 3.165
eff ect of external events on, 10.59
estimation of, 3.125
general rule for, 3.107
gross debt, 7.239–7.242
in government fi nance statistics
framework, 1.29
in Statement of Operations, 3.107
in Statement of Sources and Used of
Cash, 3.107
IPSASs versus GFS, A6.25–A6.30
observed in markets, 7.26
of arrears, 3.71, 7.250
of assets and liabilities, 7.20–7.33
of barter, 3.112, 3.125
of changes in volume of assets,
3.128–3.129
of concessional loans, 3.123
of consumption of fi xed capital,
Box 6.1
of debt instruments, 7.238
of debt securities, 7.154–7.156
of deposits, 7.142
of derived measures, 3.140–3.143
of dwellings, 7.45
of employee stock options, 7.223
of equity, 7.166, 7.171–7.173
of fi nancial derivatives, 7.204
of fi xed assets, 7.36, 8.9
of grants in kind, 5.104
of holding gains and losses, 3.127
of inventories, 7.78, 8.10
of land, 7.94
of loans, 7.163of nonperforming loans, 7.262–7.263
of other changes in the volume of
assets
of other economic fl ows, 3.126
of public monuments, 7.43
of stock positions, 3.2, 3.113–3.117
of transaction after partitioning,
3.124
of transactions and stock positions
expressed in foreign currency,
3.119
of transactions in fi nancial assets
and liabilities, 3.11, 9.7–9.12
of transactions in nonfi nancial
assets, 8.9–8.12
of transactions with a contractual
quotation period, 3.120
of transactions with transfer pric-
ing, 3.122
of transactions, 3.108–3.112,
8.9–8.12
of transfers in kind, 3.112, 3.121,
3.123
of valuables, 7.89, 8.48
present value of future returns, 7.33
when payment made aft er long
delay, 3.118
Value-added taxes, 5.27, 5.58,
Table 5.3, A7.120W
Wages and salaries
defi nition, 6.12, Table 6.2
in cash, 6.13–6.16
in kind, 6.17–6.18
reimbursements of costs not
counted as, 6.15
social benefi ts not counted as, 6.16
War, 6.58, 6.91, 10.60–10.61
Water resources, 7.12, 7.102,
A4.32–A4.34, A7.119
taxes on, 5.62, 5.71
Weapons systems, 6.49, 7.52, 7.74,
8.43
Work in progress, 3.91, 6.29, 6.44, 7.37,
7.62, 7.80, 7.82. 8.47, Table 7.6
Write-off s, debt, 4.35, 10.24, 10.57,
A3.4, A3.7, A3.32–A3.34Z
Zakat taxes, 5.39–5.40
Zero-coupon bonds, 3.70, 3.115, 4.35,
6.71, 7.147, 9.40, 10.25