OTHER CHANGES IN VOLUME (K.3 – AND K.12)

6.15 Other changes in volume are flows with different functions. One important function is to allow certain assets to enter and leave the system in the normal course of events – e.g. entrances and exits of naturally occurring assets. This is important for recording the discovery, depletion and degradation of natural assets. A second function is to record the effect of exceptional, unanticipated events that affect the economic benefits derivable from assets.

6.16 The other changes in volume cover nine categories:

1. economic appearance of non-produced assets (K.3);
2. economic appearance of produced assets (K.4);
3. natural growth of non-cultivated biological resources (K.5);
4. economic disappearance of non-produced assets (K.6);
5. catastrophic losses (K.7);
6. uncompensated seizures (K.8);
7. other volume changes in non-financial assets n.e.c. (K.9);
8. other volume changes in financial assets and liabilities n.e.c. (K.10);
9. changes in classifications and structure (K.12).