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Valuation and treatment of depletable resources in the national accounts

Author: Jonathan Levin; International Monetary Fund.
Publisher: [Washington, D.C.] : International Monetary Fund, 1991.
Series: IMF working paper, WP-91-73.
Edition/Format:   Book : EnglishView all editions and formats
Database:WorldCat
Summary:
To assess the feasibility of the national accounts treating as assets depletable resources extracted for sale, the paper examines three issues: 1. whether treating natural resources as assets when they are used requires symmetrical accounting when they enter economic reserves; 2. at what stage between existence in nature and extraction entry to reserves could be counted; and 3. how the value of the in-ground natural  Read more...
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Additional Physical Format: Online version:
Levin, Jonathan.
Valuation and treatment of depletable resources in the national accounts.
[Washington, D.C.] : International Monetary Fund, 1991
(OCoLC)647082602
Document Type: Book
All Authors / Contributors: Jonathan Levin; International Monetary Fund.
OCLC Number: 25270238
Notes: "August 1991."
Description: 19 p. ; 28 cm.
Series Title: IMF working paper, WP-91-73.
Responsibility: by Jonathan Levin.

Abstract:

To assess the feasibility of the national accounts treating as assets depletable resources extracted for sale, the paper examines three issues: 1. whether treating natural resources as assets when they are used requires symmetrical accounting when they enter economic reserves; 2. at what stage between existence in nature and extraction entry to reserves could be counted; and 3. how the value of the in-ground natural resources component could be determined. It suggests treating natural resources entering reserves as "imports" from the environmental account added to the capital account, registering additions to reserves at a stage involved in economic activities, and valuing reserves by procedures related to market price.

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