Definition: Other accumulation entries

Category: SNA 1993

Other accumulation entries cover transactions and other economic flows not taken into account elsewhere which change the quantity or value of assets and liabilities; they include consumption of fixed capital and acquisitions less disposals of non-produced non-financial assets; other economic flows of non-produced assets, such as discovery or depletion of subsoil resources or transfers of other natural assets to economic activities; the effects of non-economic phenomena such as natural catastrophes and political events (wars for example); and holding gains or losses due to changes in prices.
United Nations, "System of National Accounts (SNA) 1993", § 2.33, United Nations, New York, 1993