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Definition: Intra-unit consumption

National accounts

These columns must show agricultural products produced within the agricultural unit (local KAU) and used by the unit as inputs into the production process within the same accounting period.
All agricultural products (except livestock, cf. 2.23.4. and 2.75.2) sold by an agricultural unit to other producing agricultural units must be recorded as sales and then as intermediate consumption. These include goods subjected to treatment and processing and their by-products (e.g. the return of skimmed milk, bran, oilcake and sugar-beet pulp and tops, as well as the return of seeds after treatment).
Source:
Eurostat, "Manual on the economic accounts for agriculture and forestry EAA/EA 97 (Rev. 1.1)", Luxembourg, 2000
Created:
2005-02-02
Updated:
2019-05-10

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