Consumption of fixed capital - Wikipedia, the free encyclopedia
Consumption of fixed capital (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to "depreciation" to emphasiz...
en.wikipedia.org/wiki/Consumption_of_fixed_capital
Depreciation - Wikipedia, the free encyclopedia
Depreciation is a term used in accounting, economics and finance to spread the cost of an asset over the span of several years. In simple words we can say that depreciation is the reduction in the va...
en.wikipedia.org/wiki/Depreciation
These estimates can be used to calculate consumption of fixed capital (CFC, or depreciation), which must be deducted from gross investment to calculate net investment. Before calculating CFC and net investment, "historic cost" measures of investment must be converted into constant price measures.
unstats.un.org/unsd/nationalaccount/AEG/papers/m3Views1... unstats.un.org/unsd/nationalaccount/AEG/papers/m3Views15.pdf
Once the profiles of the rentals over the service lives of the fixed asset have been determined, it becomes possible to calculate the consumption of fixed capital, period by period.
unstats.un.org/unsd/sna1993/tocLev8.asp?L1=6&L2=9
The price and volume indices derived in the process can therefore be used to calculate the value of the consumption of fixed capital at constant prices and the associated price index.
www.uni-siegen.de/~vwlii/others/ESA95/chap10_14.html
CONSUMPTION OF FIXED CAPITAL ... Methods are used in practice to calculate variables at constant prices. Another method, commonly referred to as price deflation, involves dividing price indexes into the observed values to obtain volume estimates.
www.oecd.org/glossary/0,2586,en_2649_34573_1968510_1_1_... www.oecd.org/glossary/0,2586,en_2649_34573_1968510_1_1_1_1,00.html
STATISTICS «Measuring; Capital; OECD Manual; MEASUREMENT OF; CAPITAL STOCKS, CONSUMPTION; OF FIXED CAPITAL AND; CAPITAL SERVICES; AVAILABLE ON LINE; DISPONIBLE EN LIGNE www.SourceOECD.org;
www.oecd.org/dataoecd/61/57/1876369.pdf
When the supply of irrigation water is heavily subsidized (or made available free) the output is estimated on the basis of actual cost incurred, i.e. the sum of intermediate consumption, compensation of employees and consumption of fixed capital.
www.fao.org/docrep/W0010E/W0010E09.htm
General government consumption expenditure has been upwardly revised for the years 1970-1990. In 1990, the adjustment increased the figures by 4 billion NOK, or 2.7 per cent. The adjustment is the result of changes in methodology to calculate consumption of fixed capital for general government.
www.ssb.no/nr_en/arkiv/art-2002-11-19-01-en.html
Consumption of fixed capital represents the reduction in the value of the fixed assets used in production during the accounting period resulting from physical deterioration, normal obsolescence or normal accidental damage.
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