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Definition: Non-produced assets

European System of Accounts (ESA)

Assets that have not been produced within the production boundary, and that may be used in the production of goods and services (ESA 2010). 

Non-produced assets are economic assets that come into existence other than through processes of production. They consist of tangible assets and intangible assets as defined below. 

The classification is designed to distinguish assets on the basis of the way they come into existence. Some of these assets occur in nature, others, which may be referred to as constructs devised by society, come into existence by legal or accounting actions (ESA 1995). European Union, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, Official Journal of the European Union No L 174, 26.06.2013, p. 1 - 727
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013