Rents on sub-soil assets

4.74 This heading includes the royalties that accrue to owners of deposits of minerals or fossil fuels (coal, oil or natural gas) who grant leases to other institutional units permitting them to explore or to extract such deposits over a specified period of time.

4.75 Time of recording of rents: Rents are recorded in the period when payable.

4.76 In the system of accounts, rents are recorded:

1. among resources and among uses in the allocation of primary income account of sectors;
2. among resources and among uses in the external account of primary incomes and current transfers.