ECONOMIC DISAPPEARANCE OF NON-PRODUCED ASSETS (K.6)

6.21 Economic disappearance of non-financial non-produced assets (K.6) includes:

1. depletion of natural economic assets (K.61), which covers the reduction of deposits of subsoil assets and the depletion of non-cultivated biological resources included in the asset boundary (see paragraph 6.19);
2. other economic disappearance of non-produced assets (K.62):

   (1) other reductions in the level of exploitable subsoil resources (reassessments of exploitability due to changes in technology or relative prices);

   (2) quality change in non-produced assets due to changes in economic uses;

   (3) degradation of non-produced assets due to economic activity. Covered is degradation of land, water resources and in principle of other natural assets;

   (4) write-off of purchased goodwill, cancellation of transferable contracts and exhaustion of patent protection.