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EXTERNALISATION OF ENVIRONMENTAL PROTECTION ANCILLARY ACTIVITIES

Statistics Directorate    
Definition:
The ancillary activity is treated as if it were an external activity, identifying all the costs, including labour input and the consumption of fixed capital related to the activity. The value of the ancillary output is then set equal to the costs incurred and is treated as intermediate consumption in much the same way as an external purchase of services by the establishment.

Source Publication:
United Nations, European Commission, International Monetary Fund, Organisation for Economic Co-operation and Development, World Bank, 2005, Handbook of National Accounting: Integrated Environmental and Economic Accounting 2003, Studies in Methods, Series F, No.61, Rev.1, Glossary, United Nations, New York, para. 5.75.

Statistical Theme: Environmental statistics

Created on Tuesday, July 05, 2005