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PHYSICAL ACCOUNTING

Statistics Directorate    
French Equivalent: Comptabilité matières

Definition:
Physical accounting refers to the natural resource and environmental accounting of stocks and changes in stocks in physical (non—monetary) units, for example, weight, area or number. Qualitative measures, expressed in terms of quality classes, types of uses or ecosystem characteristics, may supplement quantitative measures. The combined changes in asset quality and quantity are called volume changes.

Source Publication:
Glossary of Environment Statistics, Studies in Methods, Series F, No. 67, United Nations, New York, 1997.

Cross References:
Environmental accounting
Natural resource accounting

Statistical Theme: Environmental statistics

Created on Tuesday, September 25, 2001

Last updated on Tuesday, November 20, 2001