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French Equivalent: Cessions

Disposals of assets (inventories, fixed assets or land or other non-produced assets) by institutional units occur when one of those units sells or transfers any of the assets to another institutional unit; when the ownership of an existing fixed asset is transferred from one resident producer to another, the value of the asset sold, bartered or transferred is recorded as negative gross fixed capital formation by the former and as positive gross fixed capital formation by the latter.

Source Publication:
SNA 10.40 [9.32].


Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Friday, March 14, 2003