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Glossaries (6)


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Expenditures on goods and services produced on own account

Goods and services account

Machinery and equipment (assets)

Other machinery and equipment

Exports of goods and services

National accounts


Mining, manufacturing and utilities

Collective consumption service

Consumption good or service

External balance of goods and services

Financial intermediation services indirectly measured (FISIM)

FISIM (financial intermediation services indirectly measured)

Imports of goods and services

Individual consumption good or service


Taxes on specific services

Transfers of individual non-market goods or services


Accrual accounting

Accumulation accounts

Allocation of primary income account

Capital account

Cash accounting

Current account (balance of payments)

Current accounts

Current cost accounting

Distribution and use of income accounts

External assets and liabilities account

Financial account

Generation of income account

Historic cost accounting

Integrated economic accounts

Other accounts receivable/ payable

Other changes in assets account

Other changes in the volume of assets account

Own-account producers

Own-account workers

Production account

Redistribution of income in kind account

Replacement cost accounting

Rest of the world account

Revaluation account

SAM (social accounting matrix)

Satellite accounts

Secondary distribution of income account

SNA (System of National Accounts)

Social accounting matrix (SAM)

System of National Accounts (SNA)

Transactions account

Accounting conventions

Consumer Services

Consumption Services

Environmental Services

Capital Accumulation (environmental accounting)

Depletion (in natural resource accounting)

Environmental Accounting

Green Accounting

Maintenance (Cost) Valuation (environmental accounting)

Material flow accounts

Monetary Environmental Accounting

Natural Patrimony Accounting

Natural Resource Accounting

Physical Accounting

Product Flow Accounts

Satellite System (of national accounts)

System of integrated Environmental and Economic Accounting (SEEA)

Green Revolution

Tangible fixed assets

Operating lease

Industrial Wastes


Domestic employees

Environmental Functions

Foreign military personnel

Natural Capital



Air Pollution Sources

High-density Polyethylene


Fiscal year

Materials and Energy Balances

Consumption Residues


Growth rate

Municipal Wastes

Base weight

General sales taxes

Implicit price deflator

Production boundary

UN Operational rates

Final consumption expenditure of non-profit institutions serving households (NPISHs)

Classification of Environmental Protection Activities (CEPA)

Civil registration system


Capital consumption

Environmentally Adjusted Net Domestic Product (EDP)

Taxes on the use of fixed assets

Valuation of Natural Assets


Human Settlements

Principal party (to a transaction)

Consumer price index

GDP by types of expenditure

Gross domestic product (GDP)



European System for the Collection of Economic Information on the Environment (SERIEE)

Other volume changes

Acquisition - time of


Barter transactions

Exports of goods

Final consumption expenditure of government

GDP - expenditure based

Government final consumption expenditure

Gross domestic product - expenditure based



Time of acquisition

Balancing item

Compensation of employees

Consumption of fixed capital

Current external balance

Due-for-payment recording

Financial intermediaries

Net recordings


Real interest


Market establishments

Net non-life insurance premiums


Dyeing Wastes

Market Valuation

Polychlorinated Biphenyls (PCBs)

Process Weight

Other activities

Taxes on production

Actual individual consumption

Building Codes


Current transfers

Double entry

Environmental Assets

Existing fixed asset

Externalization of environmental protection cost

Final consumption

Final consumption expenditure of households

Final consumption expenditure of NPISHs

Fixed asset - existing

Household final consumption expenditure

Income in kind received by employees

Index of Sustainable Economic Welfare (ISEW)


Non-financial corporations

Non-financial quasi-corporations

Note issuance facilities

NPISH final consumption expenditure

Output produced for own final use

Price index

Producers for own final use

Profits of export monopolies

Profits of import monopolies

Reimbursements - social security benefits

Remuneration in kind


Social security benefits - reimbursements


Total final consumption

Transfer in kind


Waste Collection


Contingent Valuation

Damage Cost

Energy Valuation

Environment Statistics

Environmentally Adjusted National Income (ENI)

Environmentally Sound Technologies

Equivalent Factors

Hotelling Rent

Internalization of environmental cost

Land Improvement

Net Price

Stumpage Value

Actual final consumption of NPISHs

Central product classification (CPC)

Constant prices

CPC (central product classification)

Economic production

Export duties

Export subsidies

Export taxes

Import subsidies

Intermediate consumption

Other subsidies on products



Social transfers in kind

Subsidies on products - other

Subsidy on a product

Tax on a product

Taxes and duties on imports

Taxes on production and imports

Taxes on products




Catastrophic losses

Computer software

Deposits - other

Disposable income


Financial intermediation

GNI (gross national income)


Gross fixed capital formation

Gross national income (GNI)

Gross value added

Holding gains

Imputed expenditure

Kind-of-activity unit

Net lending

Nominal holding gain (by non-residents)

Non-life insurance claims

Non-life insurance premiums

Operating surplus

Other accumulation entries

Other deposits

Pension funds

Property income attributed to insurance policyholders


Social contributions by self-employed and non-employed persons

Social security funds

Taxes on capital gains

Value added - gross


Actual final consumption of general government

Actual final consumption of households

Adjustment for the change in the net equity of households in pension fund reserves

Ancillary activity

Ancillary corporation

Basic price

C.i.f. price


Deductible VAT

Defined benefit pension plans



Flows in real terms

General government


Horizontally integrated enterprise


Household actual final consumption

Household unincorporated market enterprises

Illegal production

Indirect taxes

Input-output table

Intangible non-produced assets

Inventories of other work-in-progress

Inventories of work-in progress

Maintenance and repairs (of fixed assets)

Major renovations or enlargements (of fixed assets)

Market non-profit institutions serving businesses

Non-market output - other

Non-profit institutions (NPIs)

Non-profit institutions engaged in market production

Non-profit institutions serving households (NPISHs)

NPIs (non-profit institutions)

NPISHs (non-profit institutions serving households)

Other non-market establishments

Other non-market output

Other non-market producers

Other work-in-progress - inventories


Payments by households to obtain certain licences

Payments in kind other than remuneration in kind

PPP (purchasing power parity)

Principal activity

Producer's price

Profits of fiscal monopolies

Purchaser's price

Purchasing power parity (PPP)

Quantity index

Real holding gain

Real income

Reference rate of interest


Stamp taxes


Supply and use tables


Taxes paid to obtain business and professional licences

Trade credits and advances

Trading gains and losses

Value added tax (VAT)

VAT - deductible

Volume index

Wages and salaries in kind

Work-in-progress - inventories

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United Nations Statistics Division
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