Definition: Partitioning (transactions)

SNA 1993

Partitioning records a transaction that is a single transaction from the perspective of the parties involved as two or more differently classified transactions (e.g. the single rental payment actually made by a lessee under a financial lease can be partitioned into a repayment of principal and a payment of interest).
Source:
United Nations, "System of National Accounts (SNA) 1993", § 3.28, United Nations, New York, 1993
Created:
Updated:

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