Back Matter

Back Matter

Author(s):
United Nations;European Commission;Food and Agricultural Organization of the United Nations;International Monetary Fund;Organization for Economic Co-operation and Development;World Bank
Published Date:
April 2017
    Share
    • ShareShare
    Show Summary Details
    Annex I: Classifications and lists

    Introduction

    A1.1 The SEEA Central Framework contains a range of classifications and lists to support understanding of the relevant concepts and compilation of relevant statistics. The present annex provides supporting material for selected classifications and lists contained in the SEEA Central Framework. None of the classifications and lists should be regarded as mandatory for reporting purposes.

    A1.2 The selected classifications and lists in the present publication are those for which more detailed descriptions of classes and categories are available. They are intended to provide a starting point for the compilation of relevant statistics. However, this material is not at the same level of sophistication in each case and certain classifications are labelled “interim”. Further testing and development of these classifications are required and this work is part of the SEEA Central Framework research agenda (see annex II).

    A1.3 A particular exception is the description of the classes relating to environmental protection in the Classification of Environmental Activities (CEA). The content relating to these classes is from the Classification of Environmental Protection Activities and Expenditure (CEPA) (United Nations, 2000), which has been an established international classification since 2000.

    A1.4 The classifications and lists covered in this supporting material are:

    • (a) Classification of environmental activities:

      • (i) Environmental protection;

      • (ii) Resource management (interim);

    • (b) Classification of land use (interim);

    • (c) Land cover classification (interim);

    • (d) List of solid waste.

    A. Classification of Environmental Activities (CEA)

    I. Environmental protection

    Environmental protection activities are those activities whose primary purpose is the prevention, reduction and elimination of pollution as well as any other degradation of the environment. This includes measures taken in order to restore the environment after it has been degraded due to the pressures from human activities. To be included under environmental protection, actions and activities must satisfy the primary-purpose criterion, i.e., that environmental protection is their primary objective. Actions and activities that have a favourable impact on the environment but which serve other goals do not come under environmental protection. Hence, excluded from the field of environmental protection are activities that, while beneficial to the environment, primarily satisfy technical needs or the internal requirements for hygiene or security of an enterprise or other institution.

    Activities like the saving of energy or raw materials are generally excluded from environmental protection and included instead under resource management (see below). However, such activities are considered environmental protection activities to the extent that they mainly aim at environmental protection.

    1 Protection of ambient air and climate

    Protection of ambient air and climate comprises measures and activities aimed at the reduction of emissions into the ambient air or ambient concentrations of air pollutants as well as measures and activities aimed at the control of emissions of greenhouse gases and gases that adversely affect the stratospheric ozone layer.

    Excluded are measures undertaken for cost-saving reasons (e.g., energy saving).

    1.1 Prevention of pollution through in-process modifications

    Activities and measures aimed at the elimination or reduction of the generation of air pollutants through in-process modifications related to:

    • Cleaner and more efficient production processes and other technologies (cleaner technologies),

    • The consumption or use of “cleaner” (adapted) products.

    Cleaner technologies

    Prevention activities consist of replacing an existing production process by a new process designed to reduce the generation of air pollutants during production, storage or transportation, e.g., fuel combustion improvement, recovery of solvents, prevention of spills and leaks through improving airtightness of equipment, reservoirs and vehicles.

    Use of cleaner products

    Prevention activities consist of modifying facilities so as to provide for the substitution of raw materials, energy, catalysts and other inputs by non- (or less) polluting products, or of treating raw materials prior to their use in order to make them less polluting, e.g., desulfurization of fuel. Expenditure under this position also include the extra cost of the use of cleaner products (low sulphur fuels, unleaded gasoline, clean vehicles, etc.).

    1.1.1 For the protection of ambient air

    1.1.2 For the protection of climate and ozone layer

    1.2 Treatment of exhaust gases and ventilation air

    Activities involving the installation, maintenance and operation of end-of-pipe equipment for the removal and reduction of emissions of particulate matter or other air-polluting substances either from the combustion of fuels or from processes: filters, dedusting equipment, catalytic converters, post-combustion and other techniques. Also included are activities aimed at increasing the dispersion of gases so as to reduce concentrations of air pollutants.

    Exhaust gases are emissions into the air, usually through exhaust pipes, stacks or chimneys, due to the combustion of fossil fuels. Ventilation air are exhausts of air conditioning systems of industrial establishments.

    1.2.1 For the protection of ambient air

    1.2.2 For the protection of climate and ozone layer

    1.3 Measurement, control, laboratories and the like

    Activities aimed at monitoring the concentrations of pollutants in exhaust gases, the quality of air, etc. Included are measurement services of exhaust gases from vehicles and heating systems and the monitoring related to ozone layer, greenhouse gases and climate change. Weather stations are excluded.

    1.4 Other activities

    All other activities and measures aimed at the protection of ambient air and climate. These include regulation, administration, management, training, information and education activities specific to CEPA 1, when they can be separated from other activities related to the same class and from similar activities related to other environmental protection classes.

    2 Wastewater management

    Wastewater management comprises activities and measures aimed at the prevention of pollution of surface water through the reduction of the release of wastewater into inland surface water and seawater. It includes the collection and treatment of wastewater, including monitoring and regulation activities. Septic tanks are also included.

    Excluded are actions and activities aimed at the protection of groundwater from pollutant infiltration and the cleaning up of water bodies after pollution (see CEPA 4).

    Wastewater is defined as water that is of no further immediate value for the purpose for which it was used or in the pursuit of which it was produced, because of quality, quantity or time of its occurrence.

    2.1 Prevention of pollution through in-process modifications

    Activities and measures aimed at reducing the generation of surface water pollutants and wastewater through in-process modifications related to:

    • Cleaner and more efficient production processes and other technologies (cleaner technologies)

    • The consumption or use of “cleaner” (adapted) products

    Cleaner technologies

    Prevention activities consist of replacing an existing production process by a new process designed to bring about a reduction of water pollutants or wastewater generated during production. These include separation of networks, treatment and reuse of water used in the production process, etc.

    Use of cleaner products

    Prevention activities consist of modifying an existing production process so as to provide for the substitution of raw materials, catalysts and other inputs by non- (or less) water polluting products.

    2.2 Sewerage networks

    Activities aimed at the operation of sewerage networks, i.e., the collection and transport of wastewater from one or several users, as well as rainwater, by means of sewerage networks, collectors, tanks and other means of transport (sewage vehicles, etc.), including maintenance and repair.

    Sewerage networks are the systems of collectors, pipelines, conduits and pumps designed to evacuate any wastewater (rainwater, domestic and other wastewater) from the points of generation to either a sewage treatment plant or to a point where wastewater is discharged into surface water.

    2.3 Wastewater treatment

    Wastewater treatment designates any process for rendering wastewater fit to meet applicable environmental standards or other quality norms. Three broad types of treatment (mechanical, biological and advanced) are specified below. Alternative definitions of types of treatment may be used, e.g., based on removal rates for biological oxygen demand (BOD).

    Mechanical treatment of wastewater designates processes of a physical and mechanical nature that result in decanted effluent and separate sludge. Mechanical processes are also used in combination and/or in conjunction with biological and advanced unit operations. Mechanical treatment is understood to include at least such processes as sedimentation, flotation, etc. The activity is aimed at separating materials in suspension by the use of screens (large solids) or through sedimentation eventually assisted by chemicals or flotation (elimination of sand, oil, part of the sludge, etc.).

    Equipment includes screens for large solids, biological plants, equipment for filtration, flocculation, sedimentation; separation of oils and hydrocarbons; separation using inertia or gravity, including hydraulic and centrifugal cyclones, diaphragm floats, etc.

    Biological treatment of wastewater designates processes that employ aerobic or anaerobic microorganisms and result in decanted effluent and separate sludge containing microbial mass together with pollutants. Biological treatment processes are also used in combination and/or in conjunction with mechanical and advanced unit operations. This activity is designed to eliminate pollution from oxidizable materials through the use of bacteria: activated sludge technique or anaerobic treatment for specific concentrated wastewater. Biodegradable materials are treated with the addition of bacteria-enriched sludge in open or closed tanks.

    Treatment of wastewater by advanced technologies designates processes capable of reducing specific constituents in wastewater not normally achieved by other treatment options. Covers all unit operations that are not considered to be mechanical or biological. Includes, for example, chemical coagulation, flocculation and precipitation; break-point chlorinating; stripping; mixed media filtration; micro-screening; selective ion exchange; activated carbon absorption; reverse osmosis; ultrafiltration; electro-flotation. Advanced treatment processes may be used in combination and/or in conjunction with mechanical and biological unit operations. This activity is aimed at eliminating oxidizable non-biodegradable matter at a higher level, as well as metals, nitrate, phosphorus, etc., by using powerful biological or physical and chemical action. Special equipment is required for each depollution.

    Septic tanks are settling tanks through which wastewater is flowing and the suspended matter is decanted as sludge. Organic matters (in the water and in the sludge) are partly decomposed by anaerobic bacteria and other microorganisms. Maintenance services of septic tanks (emptying, etc.) and other products for septic tanks (biological activators, etc.) are included.

    2.4 Treatment of cooling water

    Treatment of cooling water designates processes that are used to treat cooling water to meet applicable environmental standards before releasing it into the environment. Cooling water is used to remove heat.a Means, methods and facilities used may be: air cooling (extra cost compared with water cooling), cooling towers (to the extent they are required to reduce pollution, as distinct from technical needs), cooling circuits for processing water from worksites and for condensing released vapour, equipment for enhancing the dispersion of cooling water on release, closed cooling circuits (extra cost), and circuits for use of cooling water for heating purposes (extra cost).

    2.5 Measurement, control, laboratories and the like

    Activities aimed at monitoring and controlling the concentration of pollutants in wastewater and the quality of inland surface water and marine water at the place wastewater is discharged (analysis and measurement of pollutants, etc.).

    2.6 Other wastewater management activities

    All other activities and measures aimed at wastewater management. Includes regulation, administration, management, training, information and education activities specific to CEPA 2, when they can be separated from other activities related to the same class and similar activities related to other environmental protection classes.

    3 Waste management

    Waste management refers to activities and measures aimed at the prevention of the generation of waste and the reduction of its harmful effect on the environment. Includes the collection and treatment of waste, including monitoring and regulation activities. It also includes recycling and composting, the collection and treatment of low-level radioactive waste, street cleaning and the collection of public litter.

    Waste are materials that are not prime products (that is, products made for the market) for which the generator has no further use for own purposes of production, transformation or consumption, and which he wants to dispose of. Wastes may be generated during the extraction of raw materials, during the processing of raw materials to intermediate and final products, during the consumption of final products, and during any other human activity. Residuals recycled or reused at the place of generation are excluded. Also excluded are waste materials that are directly discharged into ambient water or air.

    Hazardous waste is waste that owing to its toxic, infectious, radioactive, flammable or other character defined by the legislator, poses a substantial actual or potential hazard to human health or living organisms. For the purposes of this definition, “hazardous waste” comprises for each country all those materials and products that are considered to be hazardous in accordance with that country’s practices. Low-level radioactive waste is included, whereas other radioactive waste is excluded (see CEPA 7).

    Low-level radioactive waste is waste that, because of its low radionuclide content, does not require shielding during normal handling and transportation.

    Treatment and disposal of waste

    Treatment of waste refers to any process designed to change the physical, chemical or biological character or composition of any waste in order to neutralize it, render it non-hazardous, safer for transport, amenable for recovery or storage, or to reduce it in volume. A particular waste may undergo more than one treatment process.

    Composting and recycling activities for the purpose of environmental protection are included. Often composting is a waste treatment method and the resulting compost provided free of charge or at a very low price. The manufacture of compost classified in division 24 of the International Standard Industrial Classification of All Economic Activities (ISIQ/Statistical Classification of Economic Activities in the European Community (NACE) (Manufacture of fertilizers and nitrogen compounds) is excluded.

    Division 37 of ISIC/NACE defines recycling as the processing of waste, scraps whether or not used, into a form feasible to be transformed in new raw materials. Typical is that, in terms of commodities, both input and output consist of waste and scrap, the input being sorted or unsorted but always unfit for further direct use in an industrial process whereas the output is made fit for further processing and is to be considered then as an intermediate good. A process is required, either mechanical or chemical.b The main purpose of activities classified in division 37 of ISIC/NACE is the manufacture of secondary raw materials but there may be important secondary waste management activities.

    Compost and secondary raw materials (as well as products made of secondary raw materials) are not considered environmental protection products. Their use is excluded.

    Disposal of waste is the final deposition of waste on the ground or underground in controlled or uncontrolled fashion, in accordance with the sanitary, environmental or security requirements.

    3.1 Prevention of pollution through in-process modifications

    Activities and measures aimed at eliminating or reducing the generation of solid waste through in-process modifications related to:

    • Cleaner and more efficient production processes and other technologies (cleaner technologies)

    • The consumption or use of “cleaner” (adapted) products

    • Cleaner technologies

    Prevention activities consist of replacing an existing production process by a new process designed to reduce the toxicity or volume of waste produced during the production process, including by separation and reprocessing.

    Use of cleaner products

    Protection activities consist of modifying or adapting the production process or facilities so as to provide for the substitution of raw materials, catalysts and other intermediate inputs by new, “adapted” inputs, the use of which produces less waste or less hazardous waste.

    3.2 Collection and transport

    Collection and transport of waste is defined as the collection of waste, either by municipal services or similar institutions or by public or private corporations, and their transport to the place of treatment or disposal. This includes the separate collection and transport of waste fractions so as to facilitate recycling and the collection and transport of hazardous waste. Street cleaning is included for the part referring to public litter and collection of garbage from the streets. Excluded are winter services.

    3.3 Treatment and disposal of hazardous waste

    Treatment of hazardous waste comprises the processes of physical/chemical treatment, thermal treatment, biological treatment, conditioning of wastes, and any other relevant treatment method. Disposal of hazardous waste comprises landfill, containment, underground disposal, dumping at sea, and any other relevant disposal method.

    Thermal treatment of hazardous waste refers to any process for the high-temperature oxidation of gaseous, liquid or solid hazardous wastes, converting them into gases and incombustible solid residues. The flue gases are released into the atmosphere (with or without recovery of heat and with or without cleaning) and any slag or ash produced is deposited in the landfill. The main technologies used in the incineration of hazardous waste are the rotary kiln, liquid injection, incinerator grates, multiple-chamber incinerators, and fluidized bed incinerators. Residues from hazardous waste incineration may themselves be regarded as hazardous waste. The resulting thermal energy may or may not be used for the production of steam, hot water or electric energy.

    Landfills, an activity concerning final disposal of hazardous waste in or on land in a controlled way, which meets specific geologic and technical criteria.

    Other treatment and disposal of hazardous waste may consist of chemical and physical treatment, containment and underground disposal.

    Chemical treatment methods are used both to effect the complete breakdown of hazardous waste into non-toxic gases and, more usually, to modify the chemical properties of the waste, e.g., to reduce water solubility or to neutralize acidity or alkalinity.

    Physical treatment of hazardous waste: includes various methods of phase separation and solidification whereby the hazardous waste is fixed in an inert, impervious matrix. Phase separation encompasses the widely used techniques of lagooning, sludge drying in beds, and prolonged storage in tanks, air flotation and various filtration and centrifugation techniques, adsorption/desorption, and vacuum, extractive and azeotropic distillation. Solidification or fixation processes, which convert the waste into an insoluble, rock-hard material, are generally used as pretreatment prior to landfill disposal. These techniques employ blending of the waste with various reactants or organic polymerization reactions or the mixing of the waste with organic binders.

    Containment is the retention of hazardous material in such a way as to ensure that it is effectively prevented from dispersing into the environment, or is released only at an acceptable level. Containment may occur in specially built containment spaces.

    Underground disposal includes temporary storage or final disposal of hazardous wastes underground that meets specific geologic and technical criteria.

    3.3.1 Thermal treatment

    3.3.2 Landfill

    3.3.3 Other treatment and disposal

    3.4 Treatment and disposal of non-hazardous waste

    Treatment of non-hazardous waste comprises the processes of physical/chemical treatment, incineration of waste, biological treatment, and any other treatment method (composting, recycling, etc.).

    Incineration is the thermal treatment of waste during which chemically fixed energy of combusted matters is transformed into thermal energy. Combustible compounds are transformed into combustion gases leaving the system as flue gases. Incombustible inorganic matters remain in the form of slag and fly ash.

    Disposal of non-hazardous waste comprises landfill, dumping at sea, and any other disposal method.

    3.4.1 Incineration

    3.4.2 Landfill

    3.4.3 Other treatment and disposal

    3.5 Measurement, control, laboratories and the like

    Activities and measures aimed at controlling and measuring the generation and storage of waste, their toxicity, etc.

    3.6 Other waste management activities

    All other activities and measures aimed at waste management. These include administration, management, training, information and education activities specific to the class, when they can be separated from other activities related to the same class and from similar activities related to other environmental protection classes.

    4 Protection and remediation of soil, groundwater and surface water

    Protection and remediation of soil, groundwater and surface water refers to measures and activities aimed at the prevention of pollutant infiltration, cleaning up of soils and water bodies and the protection of soil from erosion and other physical degradation as well as from salinization. Monitoring and control of soil and groundwater pollution are included.

    Excluded are wastewater management activities (see CEPA 2), as well as activities aimed at the protection of biodiversity and landscape (see CEPA 6).

    4.1 Prevention of pollutant infiltration

    Activities and measures aimed at the reduction or elimination of polluting substances that may be applied to soil or that percolate into groundwater or into run-off to surface water. Included are activities related to sealing of soils of industrial plants, installation of catchment for pollutant run-offs and leaks, strengthening of storage facilities and transportation of pollutant products.

    4.2 Cleaning up of soil and water bodies

    Processes to reduce the quantity of polluting materials in soil and water bodies either in situ or in appropriate installations. This includes soil decontamination at former industrial sites, landfills and other black spots, dredging of pollutants from water bodies (rivers, lakes, estuaries, etc.) and the decontamination and cleaning up of surface water following accidental pollution, e.g., through collection of pollutants or through application of chemicals, as well as the cleaning up of oil spills on land, inland surface waters and seas—including coastal areas. Excludes the liming of lakes and artificial oxygenation of water bodies (see CEPA 6). Excludes civil protection services.

    Activities may consist of: measures for separating, containing and recovering deposits, extraction of buried casks and containers, decanting and restorage, installation of off-gas and liquid effluent drainage networks, soil washing by means of degasification, pumping of pollutants, removal and treatment of polluted soil, biotechnological methods capable of intervening without affecting the site (use of enzymes, bacteria, etc.), physical chemistry techniques such as pervaporation and extraction using supercritical fluids, injection of neutral gases or bases to stifle internal fermentation, etc.

    4.3 Protection of soil from erosion and other physical degradation

    Activities and measures aimed at the protection of soil from erosion and other physical degradation (compacting, encrusting, etc.). They may consist of programmes intended to restore the protective vegetal cover of soils, construction of anti-erosion walls, etc. Measures may also include subsidizing agricultural and grazing practices less harmful for soils and water bodies.

    Excluded are activities carried out for economic reasons (e.g., agricultural production or protection of settlements against natural hazards such as landslides).

    4.4 Prevention and remediation of soil salinity

    Activities and measures aimed at the prevention and remediation of soil salinity. Concrete actions will depend on climatic, geologic and other country-specific factors. Included are actions to increase groundwater tables, e.g., through increased freshwater infiltration to avoid infiltration of seawater into groundwater bodies, lowering of groundwater tables (when groundwater contains high levels of salts) through long-term revegetation programmes, changes in irrigation practices, etc.

    Excluded are measures that respond to economic concerns (agricultural production, reclamation of land from the sea, etc.).

    4.5 Measurement, control, laboratories and the like

    All activities and measures aimed at controlling and measuring the quality and pollution of soils, groundwater and surface water, measuring the extent of soil erosion and salinization, etc. Includes the operation of monitoring systems, inventories of “black spots”, maps and databases of groundwater and surface water quality, of soil pollution, erosion and salinity, etc.

    4.6 Other activities

    All other activities and measures aimed at the protection and remediation of soil, groundwater and surface water. These include administration, management, training, information and education activities specific to the class, when they can be separated from other activities related to the same class and from similar activities related to other environmental protection classes.

    5 Noise and vibration abatement (excluding workplace protection)

    Noise and vibration abatement refers to measures and activities aimed at the control, reduction and abatement of industrial and transport noise and vibration. Activities for the abatement of neighbourhood noise (soundproofing of dancing halls, etc.) as well as activities for the abatement of noise in places frequented by the public (swimming pools, etc.), in schools, etc., are included.

    Excluded is the abatement of noise and vibration for purposes of protection at the workplace.

    5.1 Preventive in-process modifications at the source

    Activities and measures aimed at the reduction of noise and vibration from industrial equipment, vehicle motors, aircraft and ships engines, exhaust systems and brakes, or noise level due to tyre/road or wheel/rail surface contact. Includes the adaptation of equipment, vehicles (buses, trucks, or train and power units in the case of rail transport, aircraft and ships) in order to make them less noisy: soundproofing of hoods, brakes, exhaust systems, etc. Includes also plant modifications, specially conceived foundations to absorb vibrations, extra cost for regrouping of buildings and/or of facilities in the interest of noise abatement, special facilities in building construction or reconstruction, equipment and machines conceived or constructed for low noise or vibrations, low noise level flares and burners, etc.

    Other preventive activities consist of noise abatement through the modification of surfaces. As noise emissions from motors, engines, exhaust systems and brakes are lowered, those from other sources become more important and, in particular, noise that originates from the contact between tyres and road surfaces. Activities consist of replacing concrete with silent asphalt, multilayered surfaces, etc.

    5.1.1 Road and rail traffic

    5.1.2 Air traffic

    5.1.3 Industrial and other noise

    5.2 Construction of anti noise/vibration facilities

    Activities and measures aimed at the installation and management of anti-noise facilities. These may be screens, embankments or hedges. They may consist of covering sections of urban motorways or railroads. As concerns industrial and vicinity noise, they also consist of add-on facilities, covering and soundproofing of machines and piping, fuel regulation systems and sound absorption, noise screens, barriers, soundproofing of buildings, noise-protective windows, etc., in order to limit noise perception.

    5.2.1 Road and rail traffic

    5.2.2 Air traffic

    5.2.3 Industrial and other noise

    5.3 Measurement, control, laboratories and the like

    Activities and measures aimed at controlling the level of noise and vibration: installation and operation of stationary measurement and monitoring sites or mobile equipment in urban areas, observation networks, etc.

    5.4 Other activities

    All other activities and measures aimed at noise and vibration abatement, including administration, management, training, information and education activities specific to the class, when they can be separated from other activities related to the same class and from similar activities related to other classes. This also includes, when separable, traffic management with noise abatement aspects (for example, lowering of speed limits, improvement of traffic flows), introduction of time and geographical restrictions for noisy vehicles, traffic detours at a distance from residential areas, creation of pedestrian areas, creation of construction-free buffer zones, restructuring of modal split (improvement of public transportation, use of bicycles). This covers a potentially large set of administrative measures which raise serious identification problems given their incorporation in integrated programmes of traffic control and urban planning and the difficulty of separating that part of measures and expenditure that, in these programmes, concern noise and vibration abatement from expenditure related to air pollution control, improvement of the living environment or traffic security.

    In addition to regulation, other measures may consist of: financial incentives for the production and use of low-noise vehicles, labelling or information programmes for consumers so as to encourage the use of low-noise vehicles and the adoption of quiet driving behaviour.

    6 Protection of biodiversity and landscapes

    Protection of biodiversity and landscape refers to measures and activities aimed at the protection and rehabilitation of fauna and flora species, ecosystems and habitats as well as the protection and rehabilitation of natural and semi-natural landscapes. Separating “biodiversity” from “landscape” protection may not always be practical. For example, maintaining or establishing certain landscape types, biotopes and ecozones and related issues (hedgerows, lines of trees to re-establish “natural corridors”) have a clear link to biodiversity preservation.

    Excluded is the protection and rehabilitation of historic monuments or predominantly built-up landscapes and the control of weed for agricultural purposes, as well as the protection of forests against forests fire when this responds predominantly to economic concerns. The establishment and maintenance of green spaces along roads and recreational structures (e.g., separating golf courses and other sports facilities) are also excluded.

    Actions and expenditure related to urban parks and gardens would not normally be included but may in some cases be related to biodiversity: in such cases, the activities and expenditure should be included.

    6.1 Protection and rehabilitation of species and habitats

    Activities and measures aimed at the conservation, reintroduction or recovery of fauna and flora species, as well as the restoring, rehabilitation and reshaping of damaged habitats for the purpose of strengthening their natural functions. Includes conserving the genetic heritage, recolonizing destroyed ecosystems, placing bans on exploitation, trade, etc., of specific animal and plant species, for protection purposes. Also includes censuses, inventories, databases, creation of gene reserves or banks, improvement of linear infrastructures (e.g., underground passages or bridges for animals at highways or railways), feeding of the young, and management of special natural reserves (botany conservation areas, etc.). Activities may also include the control of fauna and flora in order to maintain natural balances, including reintroduction of predator species and control of exotic fauna and flora that pose a threat to native fauna, flora and habitats.

    Main activities are the management and development of protected areas, whatever the denomination they receive, i.e., areas protected from any economic exploitation or in which the latter is subject to restrictive regulations whose explicit goal is the conservation and protection of habitats. Also included are activities for the restoration of water bodies as aquatic habitats: artificial oxygenation and lime-neutralization actions. When they have a clear protection of biodiversity purpose, measures and activities related to urban parks and gardens are to be included. Purchase of land for protection of species and habitats purposes is included.

    6.2 Protection of natural and semi-natural landscapes

    Activities and measures aimed at the protection of natural and semi-natural landscapes so as to maintain and increase their aesthetic value and their role in biodiversity preservation. Included is the preservation of legally protected natural objects, expenditures incurred for the rehabilitation of abandoned mining and quarrying sites, renaturalization of river banks, burying of electric lines, maintenance of landscapes that are the result of traditional agricultural practices threatened by prevailing economic conditions, etc. For biodiversity and landscape protection related to agriculture, the identification of specific State aid programmes to farmers may be the only data source available. Protection of forests against forest fires for the purpose of landscape protection is included.

    Excluded are measures taken to protect historic monuments, measures to increase aesthetic values for economic purposes (e.g., relandscaping to increase the value of real estate), as well as protection of predominantly built-up landscapes.

    6.3 Measurement, control, laboratories and the like

    Measurement, monitoring, analysis activities that are not classified under the preceding items. In principle, inventories of fauna and flora are not covered, since they are classified under protection of species.

    6.4 Other activities

    All other activities and measures aimed at the protection of biodiversity and landscape. These include administration, training, information and education activities specific to the domain, when they can be separated from other activities related to the same domain and similar activities related to other classes.

    7 Protection against radiation (excluding external safety)

    Protection against radiation refers to activities and measures aimed at the reduction or elimination of the negative consequences of radiation emitted from any source. Included is the handling, transportation and treatment of high-level radioactive waste, i.e., waste that, because of its high radionuclide content, requires shielding during normal handling and transportation.

    Excluded are activities and measures related to the prevention of technological hazards (e.g., external safety of nuclear power plants), as well as protection measures taken at workplaces. Also excluded are activities related to collection and treatment of low-level radioactive waste (see CEPA 3).

    Definition of radioactive waste

    Any material that contains or is contaminated with radionuclides at concentrations or radioactivity levels greater than the “exempt quantities” established by the competent authorities, and for which no use is foreseen. Radioactive wastes are produced at nuclear power plants and at associated nuclear fuel cycle facilities as well as through other uses of radioactive material, for example, the use of radionuclides in hospitals and research establishments. Other important wastes are those from mining and milling of uranium and from the reprocessing of spent fuel.

    7.1 Protection of ambient media

    Protection of ambient media groups together activities and measures undertaken in order to protect ambient media from radiation. It may consist of protecting measures such as screening, creation of buffer zones, etc.

    7.2 Transport and treatment of high-level radioactive waste

    Any process designed for the transport, conditioning, containment or underground disposal of high-level radioactive waste.

    Collection and transport of high-level radioactive waste consists of the collection of high-level radioactive waste, generally by specialized firms, and their transport to the place of treatment, conditioning storage and disposal.

    Conditioning of high-level radioactive waste consists of activities that transform high-level radioactive waste into a proper and fit condition for transport and/or storage and/or disposal. Conditioning may occur as part of ISIC/NACE 23 (processing of nuclear fuels) activities.c

    Containment of high-level radioactive waste designates the retention of radioactive waste in such a way as to ensure that it is effectively prevented from dispersing into the environment, or is released only at an acceptable level. Containment may occur in specially built containment spaces.

    Underground disposal of high-level radioactive waste is the temporary storage or final disposal of high-level radioactive waste in underground sites that meet specific geologic and technical criteria.

    7.3 Measurement, control, laboratories and the like

    Activities aimed at measuring, controlling and monitoring ambient radioactivity and radioactivity due to high-level radioactive waste by means of specific equipment, instruments and installations.

    7.4 Other activities

    All other activities and measures aimed at the protection of ambient media against radiation and transport and treatment of high-level radioactive waste. These include administration, training, information and education activities specific to the domain, when they can be separated from other activities related to the same class and similar activities related to other environmental protection classes.

    8 Research and development for environmental protection

    Research and development (R&D) comprises creative work undertaken on a systematic basis in order to increase the stock of knowledge and the use of this knowledge to devise new applications (see the Frascati Manual (OECD, 2002) in the field of environmental protection.

    The class regroups all R&D activities and expenditure oriented towards environmental protection: identification and analysis of sources of pollution and mechanisms of dispersion of pollutants in the environment, as well as their effects on human beings, the species and the biosphere. This heading covers R&D for the prevention and elimination of all forms of pollution, as well as R&D oriented towards equipment and instruments of pollution measurement and analysis. When separable, all R&D activities, even when referring to a specific class, have to be classified under this position.

    Environmental R&D is further classified in accordance with the 1993 Nomenclature for the Analysis and Comparison of Scientific Programmes and Budgets (NABS) (Eurostat, 1994).

    Excluded are R&D activities related to the management of natural resources.

    8.1 Protection of ambient air and climate

    8.1.1 Protection of ambient air

    8.1.2 Protection of atmosphere and climate

    8.2 Protection of water

    8.3 Waste

    8.4 Protection of soil and groundwater

    8.5 Abatement of noise and vibration

    8.6 Protection of species and habitats

    8.7 Protection against radiation

    8.8 Other research on the environment

    9 Other environmental protection activities

    Other environmental protection activities refers to all environmental protection activities that take the form of general environmental administration and management activities or training or teaching activities specifically oriented towards environmental protection that encompass public information, when they are not classified elsewhere in CEPA. It also includes activities leading to indivisible expenditure, as well as activities not elsewhere classified.

    9.1 General environmental administration and management

    General administration of the environment designates any identifiable activity that is directed towards the general support of decisions taken in the context of environmental protection activities, whether by governmental or by non-governmental units.

    General administration of the environment, regulation and the like

    Any identifiable activity within general government and NPISH units that is directed towards the regulation, administration of the environment and the support of decisions taken in the context of environmental protection activities. When possible, such activities should be allocated to other classes. If this is impossible, they should be included under this position of the classification.

    Environmental management

    Any identifiable activities of corporations that are directed towards the general support of decisions taken in the context of environmental protection activities. These include the preparation of declarations or requests for permission, internal environmental management, and environmental certification processes (ISO 14000; and Eco-Management and Audit Scheme (EMAS) (European Union (EU)), as well as the recourse to environmental consultancy services. Activities of units specialized in environmental consultancy, supervision and analysis are included. When possible, such activities should be allocated to other CEPA classes.

    9.1.1 General administration, regulation and the like

    9.1.2 Environmental management

    9.2 Education, training and information

    Activities that aim at providing general environmental education or training and disseminating environmental information. Included are high school programmes, university degree programmes or special courses specifically aimed at training for environmental protection. Activities such as the production of environmental reports and environmental communication are also included.

    9.3 Activities leading to indivisible expenditure

    Environmental protection activities that lead to indivisible expenditure, i.e., that cannot be allocated to any other CEPA class. International financial aid may be a case in point, as it may be difficult for the donor countries to allocate international aid to individual classes. If international aid is important in volume and/or of specific political interest, a separate two-digit heading under CEPA 9 could be adequate for national purposes.

    9.4 Activities not elsewhere classified

    This position groups together all these environmental protection activities that cannot be classified under other positions of the classification.

    II. Resource management (RM) (interim)

    Resource management includes all actions and activities that are aimed at preserving and maintaining the stock of natural resources and hence safeguarding against depletion. This includes actions and activities aimed at reducing the withdrawals of natural resources (recovery, reuse, recycling, substitution of natural resources) as well as restoring natural resource stocks (increases/recharges of natural resource stocks).

    To be included under resource management, actions and activities or parts thereof must satisfy the primary-purpose criterion, i.e., that resource management is their primary objective. Those activities whose primary purpose is environmental protection are therefore excluded.

    10 Management of mineral and energy resources

    Includes the activities and actions aiming at minimizing the intake of mineral and energy resources through in-process modifications, the recovery, reuse, recycling, savings and use of substitute mineral resources, the production of energy from renewable sources and any other kind of measure. Activities and actions concerning measurement, control, laboratories and the like are also included, as well as education, training and information and administration and regulation activities.

    10.1 Reduction of the intake of mineral and energy resources

    Reduction of the intake through in-process modifications related to the reduction of the input of non-renewable energy sources for the production process. This includes all the kinds of replacement or adjustment of production processes whose aim is to reduce the input of energy resources needed for producing a certain output.

    This category includes the production of energy from renewable sources when it has the primary purpose of reducing the exploitation of non-renewable energy sources (the production of energy from renewable sources mainly aimed at reducing air pollution is excluded → CEA 1.1). All kinds of renewables are included according to the International Energy Agency definition of renewables, i.e., hydropower, solar, wind, tidal, biogas, geothermal and biomass sources. The production of energy from the combustion of any kind of waste is included, except where the incineration of waste is carried out for the main purpose of waste treatment and disposal → CEA 3.3 or 3.4.

    Reduction of the intake through in-process modifications related to the reduction of the raw material input for the production process or the consumption or use of resource-efficient products.

    10.2 Reduction of mineral use through the reduction of scraps and the production and consumption of recycled materials and products and reduction of heat and energy losses and energy savings

    Reduction of the use of non-renewable energy sources through the minimization of heat and energy losses and through energy savings (energy savings mainly aimed at reducing air pollution is excluded → CEA 1.1).

    Production and use of secondary raw materials or final products obtained from recovered and recycled materials and waste. This includes, for example: processing of waste and scrap into a form that is readily transformed into new raw materials, production of recycled goods (recycling activities insofar as they constitute waste collection, transport, treatment or disposal activities are excluded → CEA 3.2, 3.3 and 3.4).

    10.3 Measurement, control, laboratories and the like related to mineral and energy resources

    Activities aimed at measuring, controlling and monitoring the use and the consistency of fossil energy stocks as well as the production of energy from renewable sources. These include, for example: assessment and reassessment of existing reserves; and assessment of the importance of the production of energy from renewable sources for total energy production.

    Activities aimed at measuring, controlling and monitoring the use and the consistency of mineral stocks. These include, for example: inventories and assessment of mineral stocks.

    10.4 Other activities for the management of mineral and energy resources

    All other activities and measures aimed at the management of mineral and energy resources. These include regulation, administration, education, training and information activities specific to the class when they can be separated from other activities related to the same class and from similar activities related to other classes of the RM group, including, for example: release of licences for mining and quarrying activities; activities of general government units or part thereof that administer and regulate the exploitation of mineral resources or are responsible for material savings and recycling policies. Excluded are public or private bodies that manage, exploit and explore mineral resources.

    11 Management of timber resources

    Includes the activities and actions aiming at minimizing the intake of natural timber resources through in-process modifications as well as recovery, reuse, recycling, savings and the use of substitutes of forest products. Replenishment activities like reforestation and afforestation are included when they concern natural forests. Activities and actions concerning measurement, control, laboratories and the like are also included, as well as education, training and information and administration and regulation activities. Exploitation and exploration activities of natural timber resources are excluded.

    11.1 Reduction of the intake of timber resources

    Reduction of the intake through in-process modifications related to the reduction of the input of timber resources for the production process. This includes all the kinds of replacement or adjustment of production processes aimed at reducing the input of forest-related products (wood and non-wood) needed for producing a certain output. The substitution of forest products with other material and substances is included.

    11.2 Reduction of the consumption of forest (wood and non wood)-related products

    Recycling, reuse or savings of forest products and by-products (wood, paper, etc.).

    11.3 Reforestation and afforestation

    Replenishment of existing natural forest areas or development of new forest areas. Excluded are activities aimed at restoring or rehabilitating damaged habitats or ecosystems (→ CEA 6.1)

    11.4 Forest fires

    Prevention and control of natural forest fires (concerning forest areas relevant mainly as economic resource and not as habitats → CEA 6.2). This includes, for example: development of fireballs, and mobilization of firefighting means or measures aimed at the prevention of fires in forest areas.

    11.5 Measurement, control, laboratories and the like related to natural timber resources

    Activities aimed at measuring, controlling and monitoring the use and consistency of timber resource stocks. They include, for example, inventories and assessments of timber resources. Measurement, controlling and monitoring activities related to the protection of biodiversity and landscape are excluded, like, e.g., inventories of flora and fauna species living in natural forest areas → CEA 6.1 and census of natural forest protected areas → CEA 6.2.

    11.6 Other activities for the management of timber resources

    All other activities and measures aimed at the management of natural timber resources, including regulation, administration, education, training and information activities specific to the class when they can be separated from other activities related to the same class and from similar activities related to other classes of the RM group. This includes, for example: the release of logging licences; and activities of general government units or part thereof that administer and regulate the use of natural forest resources or are responsible for forest management policies.

    12 Management of aquatic resources

    Includes the activities and actions aiming at minimizing the intake of wild fish and other aquatic resources through in-process modifications as well as the use of alternative resources and any other kind of measure. Replenishment activities like repopulation of wild fish stocks are included when they aim at maintaining/increasing the consistency of stocks (not their biodiversity → CEA 6). Activities and actions concerning measurement, control, laboratories and the like are also included, as well as education, training and information and administration and regulation activities.

    The class includes all the activities and actions having the purpose of managing, maintaining and increasing the stock of aquatic resources. The protection of biodiversity of aquatic resources is excluded (→ CEA 6).

    12.1 Reduction of the intake of aquatic resources

    Reduction of the intake through in-process modifications. This includes all the kinds of replacement or adjustment of production processes aimed at reducing the input of wild fish resources needed for producing a certain output. It includes, for example, vessel buy-back programmes for the introduction of more efficient fishing fleets and equipments.

    The use of alternative resources is included, i.e., the use of renewable resources or the substitution of natural inputs with alternative inputs.

    12.2 Replenishment of aquatic resources stocks

    Increase of the number of individuals of aquatic resources stocks. This includes, for example, breeding for the replenishment of stocks for fishing (for restocking purposes and not for protection of biodiversity → CEA 6.1).

    12.3 Measurement, control, laboratories and the like related to aquatic resources

    Activities aimed at measuring, controlling and monitoring the use and the consistency of aquatic resources, including, for example: inventories and assessment of aquatic resource stocks; control on the observance of licences, quotas, and temporary or permanent fishing bans. Measurement, controlling and monitoring activities related to the protection of biodiversity and landscape are excluded, like, e.g., inventories of threatened species → CEA 6.1.

    12.4 Other activities for the management of aquatic resources

    All other activities and measures aimed at the management of aquatic resources. This includes regulation, administration, education, training and information activities specific to the class when they can be separated from other activities related to the same class and from similar activities related to other classes of the RM group. Included, for example, are: release of fishing licences, enforcement and administration of quotas, enforcement and regulation of temporary or permanent fishing bans; and general government units or part thereof that administer and regulate the exploitation of wild fish resources or are responsible for wild fish management policies.

    13 Management of other biological resources (excluding timber and aquatic resources)

    Includes the activities and actions aiming at minimizing the intake of biological resources other than timber and aquatic resources through in-process modifications as well as the use of alternative resources and any other kind of measure. Replenishment activities like repopulation of wild flora and fauna stocks are included when aimed at maintaining/ increasing the consistency of stocks (not the biodiversity → CEA 6). Activities and actions concerning measurement, control, laboratories and the like are also included, as well as education, training and information and administration and regulation activities.

    Other biological resources are stocks and reserves of non-cultivated animals and plants (excluding timber and aquatic resources). The class includes all the activities and actions with the purpose of managing, maintaining and increasing the stock of the resources. Activities aimed at the protection of biodiversity of wild flora and fauna are excluded (→ CEA 6).

    13.1 Reduction of the intake of biological resources (excluding timber and aquatic resources)

    Reduction of the intake through in-process modifications. This includes all the kinds of replacement or adjustment of production processes aiming at reducing the input of wild flora and fauna resources needed for producing a certain output.

    The use of alternative resources is included, i.e., the substitution of natural inputs with alternative inputs.

    13.2 Replenishment of biological resources stocks (excluding timber and aquatic resources)

    Increase of the number of individuals of other biological resources stocks. This includes, for example, breeding for the replenishment of stocks for hunting (for restocking purposes and not for protection of biodiversity → CEA 6.1).

    13.3 Measurement, control, laboratories and the like related to biological resources stocks (excluding timber and aquatic resources)

    Activities aimed at measuring, controlling and monitoring the use and the consistency of wild flora and fauna stocks. These include, for example: inventories and assessment of wild fauna stocks; control on the observance of licences, quotas and temporary or permanent hunting bans. Measurement, controlling and monitoring activities related to the protection of biodiversity and landscape are excluded, like, e.g., inventories of threatened species → CEA 6.1.

    13.4 Other activities for the management of biological resources (excluding timber and aquatic resources)

    All other activities and measures aimed at the management of other biological resources. These include regulation, administration, education, training and information activities specific to the class when they can be separated from other activities related to the same class and from similar activities related to other classes of the RM group. They include, for example: release of hunting licences, enforcement and administration of quotas, and enforcement and regulation of temporary or permanent fishing/hunting bans; and general government units or part thereof that administer and regulate the exploitation of wild flora and fauna resources or are responsible for wild flora and fauna management policies.

    14 Management of water resources

    Includes the activities and actions aimed at minimizing the intake of water resources through in-process modifications as well as reuse, recycling, savings and the use of substitutes of freshwater resources. Activities aiming at the replenishment of water stocks are included. Activities and actions concerning measurement, control, laboratories and the like are also included, as well as education, training and information and administration and regulation activities. Exploitation, exploration and distribution activities are excluded.

    14.1 Reduction of the intake of water resources

    Reduction of the intake through in-process modifications related to the reduction of the water input for the production process. This includes all the kinds of replacement or adjustment of production processes aiming at reducing the water input needed for producing a certain output. Desalinization of seawater is included.

    14.2 Reduction of water losses and leaks, water reuse and savings

    Reduction of water use through the reduction of water losses and leaks, the installation of facilities for water reuse and savings, etc.

    14.3 Replenishment of water resources

    Increase of water available in water stocks. The following activities are included: recharge of groundwater bodies to increase/restore water stocks (not to improve water quality or fight salinity → CEA 4.4); land improvement, development of vegetal cover in order to increase water infiltration and recharge phreatic water bodies (not for the protection of soil against erosion → CEA 4.3).

    14.4 Measurement, control, laboratories and the like related to water resources

    Activities aimed at measuring, controlling and monitoring the use and the level of water stocks. The following activities are excluded: measurement, monitor and control of the concentration of pollutants in wastewater and the quality of the inland water and marine water at the place wastewater is discharged → CEA 2.5; measurement, monitor and control of the quality of surface water and groundwater → CEA 4.5.

    14.5 Other activities for the management of water resources

    All other activities and measures aimed at the management of water resources. These include regulation, administration, education, training and information activities specific to the class when they can be separated from other activities related to the same class and from similar activities related to other classes of the RM group. They include, for example: information campaigns to encourage water savings; release of licences for water abstraction; and general government units or parts thereof that administer and regulate the use of water resources or are responsible for water saving policies.

    15 Research and development activities for resource management

    Creative work undertaken on a systematic basis in order to increase the stock of knowledge and the use of this knowledge to devise new applications in the field of natural resource management and savings.

    Excluded are R&D activities related to environmental protection → CEA 8.

    15.1 Mineral and energy resources

    R&D activities exclusively related to energy sources (non-renewable and renewable) and minerals.

    15.2 Timber resources

    R&D activities exclusively related to natural timber resources.

    15.3 Aquatic resources

    R&D activities exclusively related to aquatic resources.

    15.4 Other biological resources

    R&D activities exclusively related to other biological resources (excluding timber and aquatic resources).

    15.5 Water resources

    R&D activities exclusively related to water resources.

    15.6 Other R&D activities for natural resource management

    Other R&D activities concerning other natural resources (not specified).

    16 Other resource management activities

    16.1 General administration of natural resources

    Any identifiable activity that is directed towards the general support of decisions taken in the context of natural resource management whether by governmental or by nongovernmental units.

    16.1.1 General administration, regulation and the like

    Any identifiable activity within general government and NPISH units that is directed towards regulation, administration of the environment and the support of decisions taken in the context of natural resource management activities. When possible, such activities should be allocated to CEA classes 10-14 (within the “other activities for the management of” category). If this is impossible, they should be included under this position of the classification.

    If the general administration activities concern both environmental protection and management of natural resources, they should be broken down between this position and the corresponding CEA category of the EP group (→ CEA 9.1.1). If this is impossible, they should be classified in this position or, alternatively, in the one of the EP group according to the “main purpose” criterion; if this is impossible as well, they should be classified within the corresponding category of the EP group (→ CEA 9.1.1)

    16.1.2 Environmental management

    Any identifiable activity of corporations that is directed towards the general support of decisions taken in the context of natural resource management activities. This includes the preparation of declarations or requests for permission, internal environmental management, and environmental certification processes (ISO 14000; EMAS), as well as the recourse to environmental consultancy services. Activities of units specialized in environmental consultancy, supervision and analysis are included. When possible, such activities should be allocated to CEA classes 10-14 (within the “other activities for the management of” category). If this is impossible, they should be included under this position of the classification.

    If the general administration activities concern both environmental protection and management of natural resources, they should be broken down between this position and the corresponding category of the EP group (→ CEA 9.1.2). If this is impossible, they should be classified in this position or, alternatively, in the one of the EP group according to the “main purpose” criterion; if this is impossible as well, they should be classified within the corresponding category of the EP group (→ CEA 9.1.2).

    16.2 Education, training and information

    Activities that aim at providing general environmental education or training and disseminating information on natural resource management. Included are high school programmes, university degree programmes or special courses specifically aimed at training for natural resource management. Activities such as the production of environmental reports and environmental communication are also included. When possible, such activities should be allocated to CEA classes 10-14 (within the “other activities for the management of” category). If this is impossible, they should be included under this position of the classification.

    If the general education, training and information activities concern both environmental protection and management of natural resources, they should be broken down between this position and the corresponding category of the EP group (→ CEA 9.2). If this is impossible, they should be classified in this position or, alternatively, in the one of the EP group according to the “main purpose” criterion; if this is impossible as well, they should be classified within the corresponding category of the EP group (→ CEA 9.2).

    16.3 Activities leading to indivisible expenditure

    Natural resource management activities that lead to indivisible expenditure, i.e., that cannot be allocated to any other class of the RM group.

    16.4 Activities not elsewhere classified

    This class comprises all resource management activities that cannot be classified under other classes of the RM group.

    B. Classification of Land Use (interim)

    1 Land

    1.1 Agriculture

    The total of areas under “Land under temporary crops”, “Land under temporary meadows and pastures”, “Land with temporary fallow”, “Land under permanent crops”, “Land under permanent meadows and pastures”, and “Land under protective cover”.

    This category includes tilled and fallow land, and naturally grown permanent meadows and pastures used for grazing, animal feeding or agricultural purpose. Scattered land under farm buildings, yards and their annexes, and permanently uncultivated land, such as uncultivated patches, banks, footpaths, ditches, headlands and shoulders are traditionally included.

    1.1.1 Land under temporary crops

    Land used for crops with a less-than-one-year growing cycle, which must be newly sown or planted for further production after the harvest. Some crops that remain in the field for more than one year may also be considered as temporary crops, e.g., asparagus, strawberries, pineapples, bananas and sugar cane.

    Excludes: Herbaceous forage crops.

    1.1.1.1 Cereals

    Land used for the growing of cereals, e.g., wheat, rice, maize, sorghum, barley, rye, oats, millets.

    1.1.1.2 Vegetables and melons

    Land used for the growing of vegetables and melons.

    1.1.1.3 Temporary oilseed crops

    Land used for the growing of oilseeds crops, e.g., soya beans, groundnuts, castor bean, linseed, mustard seed, niger seed, rapeseed, safflower seed, sesame seed, sunflower seed, other oilseeds.

    1.1.1.4 Root/tuber crops with high starch or inulin content

    Land used for the growing of roots and tubers, e.g., potatoes, sweet potatoes, cassava, yams.

    1.1.1.5 Temporary spice crops

    Land used for the growing of temporary spices, e.g., chilies and peppers, anise, badian, fennel.

    1.1.1.6 Leguminous crops

    Land used for the growing of leguminous crops, e.g., beans, broad beans, chickpeas, cowpeas, lentils, lupins, peas, pigeon peas.

    1.1.1.7 Sugar crops

    Land used for the growing of sugar crops, e.g., sugar cane, sugar beet.

    1.1.1.8 Other temporary crops

    Land used for the growing of other temporary crops not elsewhere classified.

    1.1.2 Land under temporary meadows and pastures

    Land cultivated with temporary herbaceous forage crops for mowing or pasture. A period of less than five years is used to differentiate between temporary and permanent meadows.

    1.1.3 Land with temporary fallow

    Agricultural land that is not seeded for one or more growing seasons. The maximum idle period is usually less than five years. Land remaining fallow for too long may acquire characteristics requiring it to be reclassified, such as under 1.7: “Land not in use”. This land may be in the form sown for the exclusive production of green manure.

    1.1.4 Land under permanent crops

    Land cultivated with long-term crops that do not have to be replanted for several years (such as cocoa and coffee); land under trees and shrubs producing flowers (such as roses and jasmine); and nurseries (except those for forest trees, which should be classified under 0121: “Forest land”). Land under permanent meadows and pastures are excluded from “Land under permanent crops”.

    Excludes: herbaceous forage crops.

    1.1.4.1 Fruit and nuts

    Land used for the growing of trees and bushes of fruit (e.g., grapes, tropical and subtropical fruits, citrus fruits, pome fruits, stone fruits) and nuts (almonds, cashew nuts, chestnuts, hazelnuts, pistachios, walnuts, etc.).

    1.1.4.2 Permanent oilseed crops

    Land used for the growing of oleaginous fruits, e.g., coconuts, olives, oil palms.

    1.1.4.3 Beverage and permanent spice crops

    Land used for the growing of beverage crops (coffee, tea, mate, cocoa, etc.) and of permanent spices (nutmeg, mace and cardamom, cinnamon, cloves, ginger, vanilla, etc.).

    1.1.4.4 Other permanent crops

    Land used for the growing of other perennial crops (including rubber and Christmas trees).

    1.1.5 Land under permanent meadows and pastures

    Land used to grow permanent (growth cycle of five years or more) herbaceous forage crops through cultivation or naturally (wild prairie or grazing land). Permanent meadows and pastures on which trees and shrubs are grown should be recorded under this heading only if the growing of forage crops is the most important use of the area. Measures may be taken to keep or increase productivity of the land (i.e., use of fertilizers, mowing or systematic grazing by domestic animals.)

    This class includes:

    • Grazing in wooded areas (agroforestry areas, for example)

    • Grazing in shrubby zones (heath, maquis, garigue)

    • Grassland in the plain or low mountain areas used for grazing: land crossed during transhumance where the animals spend a part of the year (approximately 100 days) without returning to the holding in the evening: mountain and subalpine meadows and similar; and steppes and dry meadows used for pasture

    1.1.5.1 Cultivated permanent meadows and pastures

    Land under permanent meadows and pastures that is managed and cultivated.

    1.1.5.2 Naturally grown permanent meadows and pastures

    Land under naturally grown permanent meadows and pastures used for grazing, animal feeding or agricultural purpose.

    1.1.6 Agricultural land under protective cover

    Surfaces occupied by dwellings on farms, etc.: dwellings, operating buildings (hangars, barns, cellars, greenhouses, silos), buildings for animal production (stables, cowsheds, pig sheds, sheep pens, poultry yards), family gardens, farmyards.

    Excludes buildings for agro-food manufacture (→1.4.3) and buildings in rural areas for exclusive residential purpose (→1.4.8).

    1.2 Forestry

    Land used for forestry. Excludes land that is predominantly under agricultural or urban use.

    1.2.1 Forest land

    Land spanning more than 0.5 hectares with trees higher than 5 metres and a canopy cover of more than 10 per cent, or trees able to reach these thresholds in situ. Excludes land that is predominantly under agricultural or urban land use, and land that is predominantly used for maintenance and restoration of environmental function.

    Explanatory notes:

    • Forest land is determined both by the presence of trees and by the absence of other predominant land uses. The trees should be able to reach a minimum height of 5 metres in situ

    • Includes areas with young trees that have not yet reached but that are expected to reach a canopy cover of 10 per cent and tree height of 5 metres. It also includes areas that are temporarily unstocked owing to clear-cutting as part of a forest management practice or natural disasters, and that are expected to be regenerated within five years. Local conditions may, in exceptional cases, justify the use of a longer time frame

    • Includes forest roads, firebreaks and other small open areas

    • May include forest land in national parks, nature reserves and other protected areas, such as those of specific environmental, scientific, historical, cultural or spiritual interest

    • Includes windbreaks, shelter belts and corridors of trees with an area of more than 0.5 hectares and width of more than 20 metres

    • Includes abandoned shifting cultivation land with a regeneration of trees that have, or is expected to reach, a canopy cover of 10 per cent and tree height of 5 metres

    • Includes areas with mangroves in tidal zones, regardless of whether this area is classified as land area or not

    • Includes areas with bamboo and palms provided that land use, height and canopy cover criteria are met

    • Some agroforestry systems such as the taungya system, where crops are grown only during the first years of the forest rotation should be classified as forest

    • Excludes: tree stands in agricultural production systems, such as fruit-tree plantations (→1.1.4.1), oil palm plantations, rubber and Christmas trees (→1.1.4.4) and agroforestry systems when crops are grown under tree cover (→1.1.5)

    1.2.1.1 Primary regenerated forest

    Naturally regenerated forest of native species, where there are no clearly visible indications of human activities and the ecological processes are not significantly disturbed.

    Some key characteristics of primary forests:

    • They show natural forest dynamics, such as natural tree species composition, occurrence of dead wood, natural age structure and natural regeneration processes

    • The area is large enough to maintain its natural characteristics

    • There has been no known significant human intervention or the last significant human intervention was long enough ago to have allowed the natural species composition and processes to have become re-established

    1.2.1.2 Other naturally regenerated forest

    Forest where there are clearly visible indications of human activities.

    Includes:

    • Selectively logged-over areas, areas regenerating following agricultural land use, areas recovering from human-induced fires, etc.

    • Forests where it is not possible to distinguish whether planted or naturally regenerated

    • Forests with a mix of naturally regenerated trees and planted/seeded trees, and where the naturally regenerated trees are expected to constitute more than 50 per cent of the growing stock at stand maturity

    • Coppice from trees established through natural regeneration

    • Naturally regenerated trees of introduced species

    1.2.1.3 Planted forest

    Forest predominantly composed of trees established through planting and/or deliberate seeding. This means that the planted/seeded trees are expected to constitute more than 50 per cent of the growing stock at maturity. This includes coppice from trees that were originally planted or seeded.

    Excludes: self-sown trees of introduced species, tree stands in agricultural production systems, such as fruit tree plantations, oil palm plantations and agroforestry systems when crops are grown under tree cover, and land that is predominantly under agricultural or urban use.

    1.2.2 Other wooded land

    Land not classified as “Forest land”, spanning more than 0.5 hectares; with trees higher than 5 metres and a canopy cover of 5-10 per cent, or trees able to reach these thresholds in situ; or with a combined cover of shrubs, bushes and trees above 10 per cent.

    The definition above encompasses two options:

    • (a) The canopy cover of trees is between 5 and 10 per cent; and trees should be higher than 5 metres or able to reach 5 metres in situ, or

    • (b) The canopy cover of trees is less than 5 per cent but the combined cover of shrubs, bushes and trees is more than 10 per cent. Includes areas of shrubs and bushes where no trees are present.

    Includes:

    • Areas with trees that will not reach a height of 5 metres in situ and with a canopy cover of 10 per cent or more, e.g., some alpine tree vegetation types, arid zone mangroves.

    • Areas with bamboo and palms provided that land use, height and canopy-cover criteria are met

    Excludes land that is predominantly under agricultural or urban land use, and land that is predominantly used for maintenance and restoration of environmental function.

    1.3 Land used for aquaculture

    Land used for aquaculture facilities and fish-farming activities.

    Aquaculture refers to the farming of aquatic organisms: fish, molluscs, crustaceans, aquatic plants, crocodiles, alligators, turtles and amphibians. Farming implying some form of intervention in the rearing process to enhance production, such as regular stocking, feeding, protection from predators, etc.

    1.3.1 Land used for hatcheries

    Housing facilities for breeding, nursing and rearing seed of fish, invertebrates or aquatic plants to fry, fingerling or juvenile stages.

    1.3.2 Managed grow-out sites on land

    Land with aquaculture facilities other than “hatcheries”, e.g., ponds and tanks (artificial units of varying sizes constructed above or below ground level capable of holding and interchanging waters), raceways and silos (artificial units constructed above or below ground level capable of high rate of water interchange in excess of 20 changes per day).

    1.4 Use of built-up and related areas

    Land affected or adapted by man, under buildings, roads, mines and quarries and any other facilities, including their auxiliary spaces, deliberately installed for the pursuit of human activities. Included also are certain types of open land (non built-up land), which are closely related to these activities, such as waste tips, derelict land in built-up areas, junkyards, city parks and gardens. Land under closed villages or similar rural localities are included.

    1.4.1 Mining and quarrying

    Land mainly used for mining and quarrying including installations for the extraction of solid fuels, petroleum, natural gas, minerals, salt, construction stone, and sand and clay; including their associated areas (slag heaps, dumps and storage areas, loading and unloading sites, shafts or head gear).

    1.4.2 Construction

    Land mainly used for construction, especially building sites. Includes abandoned areas (residential, industrial, commercial, infrastructures, and burned areas), tips and man-made wasteland.

    1.4.3 Manufacturing

    Land used for activities of manufacturing including heavy industries. This category includes coking plants, cracking and refining of petroleum, installations for producing and processing of metals, installations producing non-metallic minerals; industrial installations in the field of basic chemistry, agrochemistry, the production of synthetic and artificial fibres and other products; and installations working in the fields of agro-food products, beverages and tobacco, textile manufacturing, leather, footwear and clothing manufacturing, wood, paper and production of paper articles, rubber and transformation of plastics, as well as construction companies and public works.

    Excludes: actual construction sites (→1.4.2) and harbour areas and their storage facilities (→1.4.5).

    1.4.4 Technical infrastructure

    Land used for technical installations for the generation, distribution and transmission of electrical energy; the distribution of hydrocarbons, including oil and gas pipelines, and water; the recovery and purification of water; the collection and treatment of waste. Land used for telecommunications networks, such as relay stations, television aerials, radio telescopes, radars, and major protective works, e.g., water retention dams and protective dykes. Included is also the land used for related offices and other service buildings and installations, as well as any space needed, according to national practices, for the operation of such technical infrastructure.

    1.4.5 Transport and storage

    Land used by infrastructure and service enterprises in the field of transport and storage. Includes transport infrastructures for road traffic; rail networks; airport installations; and installations connected with river and maritime transport. Included is also the land used for transport-related offices and other service buildings and installations, such as stations, airport buildings, storage facilities for equipment and repair workshops, space used for sidewalks, grass slopes along railways, windshelter belts along roads, and open noise abatement areas around airports, as well as any other space needed, according to national practices, for the provision of the related infrastructure.

    Excludes: military aerodromes (→1.4.6) and dockyards (→1.4.3)

    1.4.6 Commercial, financial and public services

    Land mainly used for commerce, trade and related services, public administrations and judicial services, public order and safety services, social security and social work services, and professional and trade associations, including private roads and other auxiliary spaces located in the areas concerned. This category includes wholesale and retail trade; hotel and catering services; banks and insurance; personal services; installations for national defence; education and research/development; and land occupied by religious buildings.

    1.4.7 Recreational facilities

    Land developed for and occupied by leisure or recreational purposes, including cultural sites: archaeological sites; historic sites, classified monuments, ruins and stately homes; museums, libraries and media centres; concert halls and theatres; cemeteries, and associated areas (water, wooded areas, lawns and gardens); sport facilities: public beaches and swimming pools, gymnasiums and sports halls; stadiums and games fields; assembly and dancing halls; golf courses; riding tracks; car racing circuits; green or leisure areas: urban parks, public gardens, zoological and botanical gardens and hobby gardens; major burial grounds used as walking places with considerable vegetation; facilities for tourism: camping and caravanning sites; amusement parks, circuses, youth hostels and country centres; marinas; secondary residences or vacation houses; and casinos.

    Excludes areas that can be used for recreation if this is not the main utilization.

    1.4.8 Residential

    Land mainly used for residential buildings, irrespective of whether they are actually occupied or temporarily vacant, including residential land attached to private gardens and small green areas and parking facilities and small playgrounds mainly reserved and used by the inhabitants of the buildings.

    This category includes:

    • Continuous and dense residential areas (dense to very dense urban core where a large proportion of the buildings are higher than three stories)

    • Continuous residential areas of moderate density (suburban kind, found commonly in old villages attached to a town)

    • Discontinuous residential areas of moderate density (of the “housing area” type, formed by individual houses)

    • Isolated residential areas (hamlets, groups of a few houses, small villages, isolated buildings)

    • Collective residential areas (collective dwellings generally higher than three stories)

    Excludes: land used for purposes specified elsewhere even if it is mainly used by the local population.

    1.5 Land used for maintenance and restoration of environmental functions

    This class includes protected areas as defined by IUCN, International Union for Conservation of Nature, i.e., clearly defined geographical spaces, recognized, dedicated and managed, through legal or other effective means, to achieve the long-term conservation of nature with associated ecosystem services and cultural values.

    Protected areas should aim, where appropriate, to:

    • Conserve significant landscape features, geomorphology and geology

    • Provide regulatory ecosystem services, including buffering against the impacts of climate change

    • Conserve natural and scenic areas of national and international significance for cultural, spiritual and scientific purposes

    • Deliver benefits to resident and local communities consistent with the other objectives of management

    • Deliver recreational benefits consistent with the other objectives of management

    • Facilitate low-impact scientific research activities and ecological monitoring related to and consistent with the values of the protected area

    • Use adaptive management strategies to improve management effectiveness and governance quality over time

    • Help to provide educational opportunities (including as regards management approaches)

    • Help to develop public support for protection

    1.6 Other uses of land n.e.c.

    Land used for uses not elsewhere classified.

    1.7 Land not in use

    Areas where there are no clearly visible indications of human activities or institutional arrangements put in place for the purpose of economic production or the maintenance and restoration of environmental functions and where ecological processes are not significantly disturbed.

    This category includes:

    • Land with trees not used for the purpose of agriculture and not classified as “Forest and other wooded land”

    • Bushes and shrubs not used for the purpose of agriculture and not classified as “Other wooded land”

    • Open areas with low vegetation of the herbaceous type, not used for agricultural purposes

    • Natural and non-built-up land surface with little or no vegetation, which precludes its inclusion in other categories of the classification; included are old quarries and abandoned sandpits and burned areas

    • Bare soils (areas where bedrock crops out) including rocks and scree, and dunes and sand and pebble beaches

    • Land covered by glaciers (generally measured at the time of their greatest expansion in the season) or eternal snow

    • Land flooded or likely to be so over a large part of the year by fresh, brackish or saline, or stagnating water, bearing a vegetation cover of the low shrub, semi-woody or herbaceous type (bogs and marshes); and occupied by intermediate zones between the solid and liquid state, among which blanket or raised peat lands, such as peat bogs (moors)

    Excludes: peat bogs in use for fuel harvesting (→1.4.1) and protected areas (→1.5).

    2 Inland waters

    Inland waters are areas corresponding to natural or artificial water courses, serving to drain natural or artificial bodies of water, including lakes, reservoirs, rivers, brooks, streams, ponds, inland canals, dams, and other land-locked (usually freshwater) waters. The banks constitute limits whether the water is present or not.

    2.1 Inland waters used for aquaculture or holding facilities

    Inland water areas that are used for aquaculture facilities including supporting facilities. Aquaculture refers to the farming of aquatic organisms: fish, molluscs, crustaceans, aquatic plants, crocodiles, alligators, turtles and amphibians.

    Aquaculture facilities include enclosures and pens (water areas confined by net, mesh and other barriers allowing uncontrolled water interchange), cages (open or covered enclosed structure constructed with net, mesh or any porous materials allowing natural water interchange), barrages (semi-permanent or seasonal enclosures formed by impervious man-made barriers and appropriate natural features) and rafts, ropes and stakes (raft, long lines or stakes used to culture shellfish and seaweeds).

    2.2 Inland waters used for maintenance and restoration of environmental functions

    Protected inland water areas as defined in 1.5. This class includes enhanced areas (areas with enhancement including stocking, fertilization, engineering, predator control, habitat modifications and/or access limits.)

    The class excludes protected wetlands (→1.5) and protected coastal waters (→3.2).

    2.3 Other uses of inland waters n.e.c.

    Inland water areas used for uses not elsewhere classified.

    2.4 Inland waters not in use

    Inland water areas not used for human activities or for the maintenance and restoration of environmental functions.

    Classes for analysis of coastal waters and EEZ areas

    The following classes may be used if extended analysis of a country’s economic territory (i.e., beyond land and inland waters) is being undertaken.

    3 Coastal waters

    Coastal waters equate to “Internal waters” as defined by the United Nations Convention on the Law of the Sea of 10 December 1982 (article 8) (United Nations, 1998), being waters of the sea on the landward side of the baseline used by national authorities of a coastal country to measure further seaward the width of the territorial sea and any adjacent marine waters (e.g., the EEZ), whether salt, brackish or fresh in character. Such “internal” marine waters are found, for instance, when the baselines are drawn across the mouths of bays or along a “curtain” of islands lying close off the coast.

    This category includes:

    • Water surfaces in estuaries (the wide portion of rivers at their mouths subject to the influence of the sea into which the water course flows

    • Lagoons (cut off from the sea by coastal banks or other forms of relief with, however, certain possible openings)

    Excludes: ports (→1.4.5) and marinas (→1.4.7)

    3.1 Coastal waters used for aquaculture or holding facilities

    Coastal waters that are used for marine aquaculture facilities including supporting facilities. Aquaculture refers to the farming of aquatic organisms: fish, molluscs, crustaceans, aquatic plants, crocodiles, alligators, turtles and amphibians. Aquaculture facilities include enclosures and pens (water areas confined by net, mesh and other barriers allowing uncontrolled water interchange), cages (open or covered enclosed structure constructed with net, mesh or any porous materials allowing natural water interchange), barrages (semi-permanent or seasonal enclosures formed by impervious man-made barriers and appropriate natural features), and rafts, ropes and stakes (raft, long lines or stakes used to culture shellfish and seaweeds).

    This category includes:

    • Oyster beds and other types of shellfish (mussels, clams, abalones and scallops)

    • Bodies of water used for seaweed production

    • Bodies of water used for fish rearing

    3.2 Coastal waters used for maintenance and restoration of environmental functions

    Protected marine areas defined consistently with class 015. This class includes enhanced areas (areas with enhancement including stocking, fertilization, engineering, predator control, habitat modifications and/or access limits)

    3.3 Other uses of coastal waters n.e.c.

    Coastal waters used for uses not elsewhere classified.

    3.4 Coastal waters not in use

    Coastal waters not used for human activities or for the maintenance and restoration of environmental functions.

    4 Exclusive economic zone (EEZ)

    “Exclusive economic zone”, defined by article 55 of the United Nations Convention on the Law of the Sea of 10 December 1982 (United Nations, 1998), and whose breadth is determined by article 57 of the Convention. The EEZ may extend up to 200 nautical miles from a country’s normal baseline. The EEZ is the sea area over which a State has special rights over the exploration and use of marine resources, including fishing, and production of energy from water and wind.

    4.1 EEZ areas used for aquaculture or holding facilities

    Defined consistently with class 3.1.

    4.2 EEZ areas used for maintenance and restoration of environmental functions

    Defined consistently with class 3.2.

    4.3 Other uses of EEZ areas n.e.c.

    Defined consistently with class 3.3.

    4.4 EEZ areas not in use

    Defined consistently with class 3.4.

    C. Land Cover Basic Rules and Classification (interim)

    Land cover basic rules

    CategoryBasic rule
    Artificial surfaces (including urban and associated areas)The category is composed of any type of artificial surfaces.
    Herbaceous cropsThe category is composed of a main layer of cultivated herbaceous plants.
    Woody cropsThe category is composed of a main layer of cultivated tree or shrub plants.
    Multiple or layered cropsThe category is composed of at least two layers of cultivated woody and herbaceous plants or different layers of cultivated plants combined with natural vegetation.
    GrasslandThe category is composed of a main layer of natural herbaceous vegetation with a cover from 10 to 100 per cent.
    Tree-covered areasThe category is composed of a main layer of natural trees with a cover from 10 to 100 per cent.
    MangrovesThe category is composed of natural trees with a cover from 10 to 100 per cent in aquatic or regularly flooded areas in salt and brackish water.
    Shrub-covered areasThe category is composed of a main layer of natural shrubs with a cover from 10 to 100 per cent.
    Shrubs and/or herbaceous vegetation, aquatic or regularly floodedThe category is composed of natural shrubs or herbs with a cover from 10 to 100 per cent in aquatic or regularly flooded areas with water persistence from 2 to 12 months per year.
    Sparsely natural vegetated areasThe category is composed of any type of natural vegetation (all growth forms) with a cover from 2 to 10 per cent.
    Terrestrial barren landThe category is composed of abiotic natural surfaces.
    Permanent snow and glaciersThe category is composed of any type of glacier and perennial snow with persistence of 12 months per year.
    Inland water bodiesThe category is composed of any type of inland water body with a water persistence of 12 months per year.
    Coastal water bodies and intertidal areasThe category is composed on the basis of geographical features in relation to the sea (lagoons and estuaries) and abiotic surfaces subject to water persistence (intertidal variations).

    Description of land cover classes

    The following descriptions of different land cover types are based on the FAO Land Cover Classification System (LCCS).

    01Artificial surfaces (including urban and associated areas)
    The class is composed of any type of areas with a predominant artificial surface. Any urban or related feature is included in this class, for example, urban parks (parks, parkland and laws). The class also includes industrial areas, and waste dump deposit and extraction sites.
    02Herbaceous crops
    The class is composed of a main layer of cultivated herbaceous plants (graminoids or forbs). It includes herbaceous crops used for hay. All the non-perennial crops that do not last for more than two growing seasons and crops like sugar cane, where the upper part of the plant is regularly harvested while the root system can remain for more than one year in the field, are included in this class.
    03Woody crops
    The class is composed of a main layer of permanent crops (trees or shrub crops) and includes all types of orchards and plantations (fruit trees, coffee and tea plantation, oil palms, rubber plantation, Christmas trees, etc.).
    04Multiple or layered crops
    This class combine two different land cover situations:
    Two layers of different crops. A common case is the presence of one layer of woody crops (trees or shrubs) and another layer of herbaceous crop, e.g., wheat fields with olive trees in the Mediterranean area and intense horticulture, or oasis or typical coastal agriculture in Africa, where herbaceous fields are covered by palm trees.
    Presence of one important layer of natural vegetation (mainly trees) that covers one layer of cultivated crops. Coffee plantations shadowed by natural trees in the equatorial area of Africa are a typical example.
    05Grassland
    This class includes any geographical area dominated by natural herbaceous plants (grasslands, prairies, steppes and savannahs) with a cover of 10 per cent or more, irrespective of different human and/or animal activities, such as grazing or selective fire management. Woody plants (trees and/or shrubs) can be present, assuming their cover is less that 10 per cent.
    06Tree-covered areas
    This class includes any geographical area dominated by natural tree plants with a cover of 10 per cent or more. Other types of plants (shrubs and/or herbs) can be present, even with a density higher than that of trees. Areas planted with trees for afforestation purposes and forest plantations are included in this class. This class includes areas seasonally or permanently flooded with freshwater. It excludes coastal mangroves (→07).
    07Mangroves
    This class includes any geographical area dominated by woody vegetation (trees and/or shrubs) with a cover of 10 per cent or more that is permanently or regularly flooded by salt and/or brackish water located in the coastal areas or in the deltas of rivers.
    08Shrub-covered areas
    This class includes any geographical area dominated by natural shrubs having a cover of 10 per cent or more. Trees can be present in scattered form if their cover is less than 10 per cent. Herbaceous plants can also be present at any density. The class includes shrub-covered areas permanently or regularly flooded by inland fresh water. It excludes shrubs flooded by salt or brackish water in coastal areas (→07).
    09Shrubs and/or herbaceous vegetation, aquatic or regularly flooded
    This class includes any geographical area dominated by natural herbaceous vegetation (cover of 10 per cent or more) that is permanently or regularly flooded by fresh or brackish water (swamps, marsh areas, etc.). Flooding must persist for at least two months per year to be considered regular. Woody vegetation (trees and/or shrubs) can be present if their cover is less than 10 per cent.
    10Sparsely natural vegetated areas
    This class includes any geographical areas were the cover of natural vegetation is between 2 per cent and 10 per cent. This includes permanently or regularly flooded areas.
    11Terrestrial barren land
    This class includes any geographical area dominated by natural abiotic surfaces (bare soil, sand, rocks, etc.) where the natural vegetation is absent or almost absent (covers less than 2 per cent). The class includes areas regularly flooded by inland water (lake shores, river banks, salt flats, etc.). It excludes coastal areas affected by the tidal movement of saltwater (→14).
    12Permanent snow and glaciers
    This class includes any geographical area covered by snow or glaciers persistently for 10 months or more.
    13Inland water bodies
    This class includes any geographical area covered for most of the year by inland water bodies. In some cases, the water can be frozen for part of the year (less than 10 months). Because the geographical extent of water bodies can change, boundaries must be set consistently with those set by class 11, according to the dominant situation during the year and/or across multiple years.
    14Coastal water bodies and intertidal areas
    The class is defined on the basis of geographical features of the land in relation to the sea (coastal water bodies, i.e., lagoons and estuaries) and abiotic surfaces subject to water persistence (intertidal areas, i.e., coastal flats and coral reefs).

    D. List of solid waste

    The following listing of solid waste, which has been developed for explanation of the concepts in the SEEA, is based on the European Waste Classification: statistical presentation (EWC-Stat). It is not intended, however, as a reporting format for solid waste statistics.

    01Chemical and health-care waste
    This class includes:
    • Spent solvents
    • Acid, alkaline or saline wastes
    • Acid, alkaline or saline wastes (hazardous)
    • Used oils (hazardous)
    • Chemical wastes
    • Chemical wastes (hazardous)
    • Industrial effluent sludges
    • Industrial effluent sludges (hazardous)
    • Sludges and liquid wastes from waste treatment
    • Sludges and liquid wastes from waste treatment (hazardous)
    • Health-care and biological wastes
    • Health-care and biological wastes (hazardous)
    02Radioactive waste
    03Metallic waste
    This class includes:
    • Metallic wastes, ferrous
    • Metallic wastes, non-ferrous
    • Metallic wastes, mixed ferrous and non-ferrous
    04Non-metallic recyclables
    The class includes:
    • Glass wastes (hazardous)
    • Glass wastes
    • Paper and cardboard wastes
    • Plastic wastes
    • Wood wastes
    • Wood wastes (hazardous)
    • Textile wastes
    • Rubber wastes
    05Discarded equipment and vehicles
    This class includes:
    • Waste containing polychlorinated biphenyls (PCBs) (hazardous)
    • Discarded equipment (excluding discarded vehicles, batteries and accumulators wastes)
    • Discarded equipment (excluding discarded vehicles, batteries and accumulators wastes) (hazardous)
    • Discarded vehicles
    • Discarded vehicles (hazardous)
    • Batteries and accumulators wastes
    • Batteries and accumulators wastes (hazardous)
    06Animal and vegetal wastes
    This class includes:
    • Animal and mixed food waste
    • Vegetal wastes
    • Animal faeces, urine and manure
    07Mixed residential and commercial wastes
    This category refers to other ordinary wastes produced by households, offices and similar economic units. In principle, the waste classification suggested here is not a classification according to the origin or producer of the waste, but according to the material itself. However, this category corresponds with the mixed waste that is usually collected by municipal waste-collection schemes, mainly from households, though not exclusively. This mixed waste can originate as well from all economic activities. All wastes in this category are considered non-hazardous. Being mixed waste, it does not include separately collected waste fractions such as glass, plastic and paper. In summary, this category covers mixed municipal waste, bulky waste, street-cleaning waste and waste from markets, except separately collected fractions. The wastes originate mainly from households but can also be generated by all economic sectors, e.g., in canteens and offices, as consumption residues.
    This class includes:
    • Mixed municipal waste
    • Waste from markets
    • Bulky waste
    • Street-cleaning residues
    08Mineral wastes and soils
    This class includes:
    • Mineral waste from construction and demolition
    • Mineral waste from construction and demolition (hazardous)
    • Other mineral wastes
    • Other mineral wastes (hazardous)
    • Soils
    • Soils (hazardous)
    • Dredging spoils
    • Dredging spoils (hazardous)
    • Mineral wastes from waste treatment and stabilized wastes
    • Mineral wastes from waste treatment and stabilized wastes (hazardous)
    09Combustion wastes
    This class includes:
    • Combustion wastes
    • Combustion wastes (hazardous)
    10Other wastes
    This class covers all other wastes not covered elsewhere, including:
    • Mixed and undifferentiated materials
    • Mixed and undifferentiated materials (hazardous)
    • Sorting residues
    • Sorting residues (hazardous)
    • Common sludges
    Annex II: Research agenda for the SEEA Central Framework

    Introduction

    A2.1 The SEEA Central Framework provides a consistent accounting framework for delineating and measuring environmental and economic concepts. Data compiled on a SEEA basis are invaluable inputs for the evaluation of policy and analysis of environmental and economic issues. As the environment and the economy change, as understanding of the links between the environment and the economy develops, and as policy and analytical requirements evolve, the SEEA Central Framework must be reviewed to assess its ongoing relevance.

    A2.2 In addition, as implementation of the SEEA Central Framework occurs increasingly across the world, the range of experience gained will offer new insights that should be considered in the conceptualization of the environmental and economic accounts.

    A2.3 As the accounting basis for the SEEA is the System of National Accounts, developments in the accounting within the context of that international standard will also need to be considered. The research agenda for the System of National Accounts is presented in annex 4 of the 2008 SNA (United Nations and others, 2009). Of particular relevance in this regard, is the expanding range of new economic instruments that are being created and implemented as part of policies for managing the environment. The research agendas of the SEEA Central Framework and the SNA need to reflect these developments.

    A2.4 Also in relation to the SNA, it is recalled that there are some small differences between the SNA and the SEEA in the treatment of certain physical flows, for example, the treatment of goods for processing (see sect. 3.3). The ongoing development of the SEEA will need to consider the extent to which any differences with the SNA should be maintained.

    A2.5 The process for reviewing and updating the SEEA Central Framework will follow standard processes that have developed for the review of international standards. Thus, there will be consideration within the United Nations statistical system of (a) the relative importance of updating the standard to ensure its ongoing relevance; (b) the consequences of making any changes and the potential impact on implementation; and (c) the extent to which research into a proposed area of change has been completed. The process for selecting topics for investigation and determining the appropriate changes to the SEEA Central Framework will involve widespread consultation and involvement of compilers and users.

    A2.6 It is noted that, because the SEEA Central Framework is an integrated accounting system with links between different accounts, changing individual areas in response to specific concerns is likely to have broader ramifications. Hence, updating the standard must be completed in a coordinated and integrated fashion.

    A2.7 Examined below are the major topics identified during the preparation of the SEEA Central Framework as being those that would benefit from further consideration within the international statistical community, i.e.:

    • Development of classifications

    • Development of consistent valuation techniques beyond the SNA in the absence of market prices

    • Definition of resource management

    • Accounts and statistics relating to the minimization of natural hazards and the effects of climate change

    • Depletion of natural biological resources

    • Accounting for soil resources

    • Valuation of water resources

    • Approaches to the measurement of adapted goods

    A2.8 The research topics outlined here do not cover topics related to the development of ecosystem accounting. The status of accounting for ecosystems will be presented in the publication of SEEA Experimental Ecosystem Accounting, which is currently under development. The SEEA Experimental Ecosystem Accounting will recognize the need for ongoing research and experimentation in ecosystem accounting. Particular areas in which ongoing research is likely to be required include accounting for overall ecosystem condition and capacity, accounting for biodiversity, carbon accounting, accounting for economic instruments used by government in relation to the management of ecosystems, and techniques for the valuation of ecosystems.

    A2.9 In addition, research and development in some of the areas included in the research agenda of the SEEA Central Framework might be usefully combined with work on ecosystem accounting. Specifically, research work on accounting for soil resources, the valuation of water resources, and the development of land cover and land use classifications might be considered within the context of research on ecosystem accounting.

    Topics included in the SEEA Central Framework research agenda

    Development of classifications

    A2.10 The development of standard definitions, concepts and structures related to environmental and economic accounting is important. However, for a more complete standardization of information, especially for international reporting and comparison purposes, it is also necessary to construct agreed classifications of relevant statistical concepts. The SEEA Central Framework contains a number of classifications that assist in explaining the breadth of various concepts and also serve as a basis for classifying different stocks and flows.

    A2.11 Generally, the classifications in the SEEA Central Framework are presented only at a relatively high or summary level. However, in some cases efforts have been made to describe finer-level classes with a view to assisting in the preparation of statistics and clarifying the treatment of some specific flows and stocks.

    A2.12 In the drafting process, it became clear that the detail for certain classifications would require further consideration. Specifically, further work and consultation are required on the land use classification and the resource management component of the Classification of Environmental Activities. The land cover classification would also benefit from testing and application for SEEA purposes, although its basis in the FAO Land Cover Classification System v. 3 provides a strong underpinning, from a classification perspective.

    Development of consistent valuation techniques beyond the SNA in the absence of market prices

    A2.13 The SEEA Central Framework calls for the recording of many stocks, flows and transactions that are related to the environment, but for which there are no directly observable or measurable values. As in the SNA, in this situation, imputed prices are required in order to record the value of the transaction. Such values are crucial to determining the economic importance of environmental stocks and flows and, more important, establishing the tradeoff between these and non-environmental stocks and flows.

    A2.14 In line with the SNA, the SEEA Central Framework outlines the valuation of some stocks and flows by using “near market” data, whereby the valuation is based on market transactions that are close (in an economic sense) to the imputed transaction. For example, one may value a stock of coal based on the observed income of the coal extractor.

    A2.15 The SEEA Central Framework does not address the valuation of stocks and flows that are neither “market” nor “near market”, but that fall within the measurement boundary in physical terms. A salient example is the full valuation of water stocks and flows, but may also include other environmental assets.

    Definition of resource management

    A2.16 The environmental activity of resource management is defined in chapter IV. The definition is built on early work on the concepts to be applied to the measurement of environmental activity first presented in SERIEE European System for the Collection of Economic Information on the Environment 1994 Version, 2nd ed. (European Commission and Eurostat, 2002b). Although defined some time ago, there has not been a significant amount of work on the measurement of resource management activity, especially in comparison with the other main environmental activity of environmental protection. Interest in resource management has been growing strongly in recent years, including in relation to renewable energy, climate change and recycling activities.

    A2.17 The finalization of the definition of resource management activity for the purposes of the Central Framework was complicated by a lack of clarity on the ideal scope of the resources that should be considered. In some circumstances, limiting consideration only to natural resources seemed appropriate, while in other cases, the inclusion of cultivated resources seemed relevant.

    A2.18 It is therefore recommended that a review of the scope of resource management activity be undertaken. This work may be completed in concert with a review of the provisional classification of resource management activities as presented in the Classification of Environmental Activities (see above).

    Accounts and statistics relating to the minimization of natural hazards and the effects of climate change

    A2.19 The SEEA Central Framework limits the scope of economic activities considered to be environmental to environmental protection and resource management activity. However, it is recognized that there are a number of other economic activities that are related to the environment which may be of particular interest for policy and analytical purposes (see sect. 4.2). A specific set of activities encompasses efforts to minimize the impact of natural hazards (such as floods, cyclones and bush fires) and efforts to mitigate, or adapt to, the effects of climate change.

    A2.20 Accounts and statistics on these areas of economic activity can be compiled following standard approaches to satellite accounting for economic activities that are outlined in the SNA. Nonetheless, given the analytical and policy interest in these topics and the close link to the environment, the research and development of such satellite accounts may lie within the domain of environmental and economic accounts. It is recommended that work in these areas be considered to fall within the remit of the SEEA so that alignment of accounting conventions and links to other parts of the SEEA Central Framework can be properly established.

    Depletion of natural biological resources

    A2.21 The depletion of natural biological resources, in particular natural timber and aquatic resources, is an important flow described in some detail in the SEEA Central Framework (see sect. 5.4). The discussion on depletion considerably extends the discussion contained in the SEEA-2003. At the same time, the definition and measurement of depletion in the context of resources that can regenerate are not straightforward and do not have an equivalent in traditional economic accounting.

    A2.22 Significantly, the definition and measurement of depletion of natural biological resources require an integration of economic concepts and scientific information in the form of biological models. While the principles for the purposes of the SEEA Central Framework have been clearly outlined, there is a need for further research and application of these principles, and an assessment of the usefulness of the conceptualization in the SEEA for policy and analytical purposes.

    Accounting for soil resources

    A2.23 Accounting for soil resources is discussed in section 5.7, which offers a range of information on soil resources that might be organized within the general asset accounting structure of the SEEA Central Framework. At the same time, there is little evidence of soil accounting at a national level that is underpinned by the broad logic of environmental asset accounting. In part, this seems the result of a lack of clarity on the status of soil within accounting frameworks. In some situations, accounting for soil is combined with land and thus separate consideration of soil as a resource is mixed with analysis of changes in land cover and land use. In other situations, soil is seen as a complex biological system with multiple interacting components (e.g., nutrients, water and microorganisms) and therefore standard asset accounting seems inappropriate.

    A2.24 While it is appropriate to highlight both the connection of soil with land and the status of soil as a complex biological system, the SEEA shows that significant information with a broad scope can be usefully organized around the concept of soil as a separable environmental asset. However, more research and collaboration are needed in assessing the usefulness of soil asset accounts for the purposes of managing this fundamental resource.

    A2.25 Importantly, there is an emerging stream of analytical activity issuing from the scientific community which focuses on soil from a “natural capital” perspective. This work could be aligned well with the implementation of soil asset accounts. Part of the focus of the work will need to involve the development of spatially enabled data sets and there are a number of examples of work in this area at both national and international levels.

    Valuation of water resources

    A2.26 Asset accounting for water resources is covered in section 5.11, which outlines, in some detail, the appropriate accounting for water resources in physical terms. However, the valuation of water resources is not outlined in detail because the application of the general principles of valuation of environmental assets tends to be inappropriate for water resources.

    A2.27 Within the general scope of advancing water accounts, it is recommended that further investigation be undertaken to develop techniques and methods for the valuation of water resources consistent with the valuation principles in the SEEA Central Framework.

    Approaches to the measurement of adapted goods

    A2.28 Adapted goods are goods that have been specifically modified to be more “environmentally friendly” or “cleaner” and whose use is therefore beneficial for environmental protection or resource management. Examples include mercury-free batteries and recycled paper. As described in section 4.3, the production and use of adapted goods constitute a component of the framework of measurement of environmental protection expenditure and the production of environmental goods and services.

    A2.29 In concept, there is agreement on the inclusion of adapted goods in the scope of measuring environmental activity. However, in practice, measurement of adapted goods is a challenging task (as explained in sect. 4.3). Given this conceptual agreement, it is recommended that research be undertaken to further develop relevant measurement techniques and approaches for adapted goods that might be applied at a national and international levels.

    Glossary

    A

    Abstraction is the amount of water that is removed from any source, either permanently or temporarily, in a given period of time. (3.195)

    Accumulation is an economic activity in which goods, services and financial resources are retained for use or consumption in future accounting periods. (2.8)

    Adapted goods are goods that have been specifically modified to be more “environmentally friendly” or “cleaner” and whose use is therefore beneficial for environmental protection (4.67) or resource management. (4.99)

    Afforestation is the increase in the stock of forest and other wooded land either due to the establishment of new forest on land that was previously not classified as forest land, or as a result of silvicultural measures such as planting and seeding. (5.291)

    Aquaculture is the farming of aquatic organisms, including fish, molluscs, crustaceans and aquatic plants. Farming implies some form of intervention in the rearing process to enhance production, such as regular stocking, feeding, protection from predators, etc. Farming also implies individual or corporate ownership of the stock being cultivated. (5.409)

    Aquatic resources comprise fish, crustaceans, molluscs, shellfish, aquatic mammals and other aquatic organisms that are considered to live within the boundaries of the exclusive economic zone (EEZ) of a country throughout their life cycles, including both coastal and inland fisheries. Migrating and straddling fish stocks are considered to belong to a given country during the period when those stocks inhabit its EEZ. (5.393, 5.398)

    Asset: a store of value representing a benefit or series of benefits accruing to an economic owner by holding or using the entity over a period of time. It is a means of carrying forward value from one accounting period to another. (5.32)

    Asset life (also known as the resource life) is the expected time over which an asset can be used in production or the expected time over which extraction from a natural resource can take place. (5.137)

    B

    Balancing item: an accounting construct obtained by subtracting the total value of the entries on one side of an account (resources or changes in liabilities) from the total value of the entries on the other side (uses or changes in assets). (2.62, 6.28)

    Basic price: the amount receivable by the producer from the purchaser for a unit of a good or service produced as output, minus any tax payable, and plus any subsidy receivable by the producer as a consequence of its production or sale. It excludes any transport charges invoiced separately by the producer and any wholesale and retail margins that may be applicable. (2.151)

    Biological resources include timber and aquatic resources and a range of other animal and plant resources (such as livestock, orchards, crops and wild animals), fungi and bacteria. (5.24) (See also Cultivated biological resources, Natural biological resources, Other biological resources.)

    C

    Capital transfers are unrequited transfers where either the party making the transfer realizes the funds involved by disposing of an asset (other than cash or inventories), relinquishing a financial claim (other than accounts receivable), or the party receiving the transfer is obliged to acquire an asset (other than cash) or both conditions are met. (4.138)

    Catastrophic losses are reductions in assets due to catastrophic and exceptional events. (5.49)

    Changes in inventories are measured by the value of the entries into inventories less the value of withdrawals and less the value of any recurrent losses of goods held in inventories during the accounting period. (5.67)

    Compensation of employees is the total remuneration, in cash or in kind, payable by an enterprise to an employee in return for work done by the latter during the accounting period. (5.118)

    Consumption is the use of goods and services for the satisfaction of individual or collective human needs or wants. (2.8)

    Consumption of fixed capital is the decline, during the course of the accounting period, in the current value of the stock of fixed assets owned and used by a producer as a result of physical deterioration, normal obsolescence or normal accidental damage. (2.63, 4.198, 5.120)

    Corporations cover legally constituted corporations and also cooperatives, limited liability partnerships, notional resident units and quasi-corporations. (2.111)

    Cultivated biological resources cover animal resources yielding repeat products and tree, crop and plant resources yielding repeat products whose natural growth and regeneration are under the direct control, responsibility and management of an institutional unit. (5.24)

    Current transfers are transactions in which one institutional unit provides a good, service or asset to another unit without receiving from the latter any good, service or asset directly in return as counterpart and does not oblige one or both parties to acquire, or dispose of, an asset. (4.138)

    D

    Decommissioning costs relate to expenditures incurred at the end of the operating life of an asset to restore the surrounding environment. They comprise Terminal costs and Remedial costs. (4.194)

    Deforestation is the decrease in the stock of forest and other wooded land due to the complete loss of tree cover and transfer of forest land to other uses (e.g., use as agricultural land, land under buildings, roads, etc.) or to no identifiable use. (5.293)

    Degradation considers changes in the capacity of environmental assets to deliver a broad range of ecosystem services and the extent to which this capacity may be reduced through the action of economic units, including households. (5.90)

    Depletion, in physical terms, is the decrease in the quantity of the stock of a natural resource over an accounting period that is due to the extraction of the natural resource by economic units occurring at a level greater than that of regeneration. (5.76)

    Discount rate: a rate of interest used to adjust the value of a stream of future flows of revenue, costs or income to account for time preferences and attitudes to risk. (5.145)

    Discoveries are additions representing the arrival of new resources to a stock and commonly arise through exploration and evaluation. (5.48)

    Dissipative losses are material residues that are an indirect result of production and consumption activity. (3.97)

    Dissipative uses of products covers products that are deliberately released to the environment as part of production processes. (3.96)

    E

    Economic activity comprises the activities of production, consumption and accumulation. (2.8) (See also Accumulation, Consumption, Production.)

    Economic assets (see Asset).

    Economic benefits reflect a gain or positive utility arising from economic production, consumption or accumulation. (5.33)

    Economic owner: the institutional unit entitled to claim the benefits associated with the use of an asset in the course of an economic activity by virtue of accepting the associated risks. (5.32)

    Economic rent is the surplus value accruing to the extractor or user of an asset calculated after all costs and normal returns have been taken into account. (5.113)

    Economic territory: the area under effective control of a single government. It includes the land area of a country, including islands, airspace, territorial waters and territorial enclaves in the rest of the world. Economic territory excludes territorial enclaves of other countries and international organizations located in the reference country. (2.121)

    Economic units (see Institutional units).

    Ecosystems are areas containing a dynamic complex of biotic communities (e.g., plants, animals and microorganisms) and their non-living environment interacting as a functional unit to provide environmental structures, processes and functions. (2.21)

    Ecosystem services are the benefits supplied by the functions of ecosystems and received by humanity. (2.22)

    Emissions are substances released to the environment by establishments and households as a result of production, consumption and accumulation processes. (3.88)

    Emissions to air are gaseous and particulate substances released to the atmosphere by establishments and households as a result of production, consumption and accumulation processes. (3.91)

    Emissions to soil are substances released to the soil by establishments and households as a result of production, consumption and accumulation processes. (3.95)

    Emissions to water are substances released to water resources by establishments and households as a result of production, consumption and accumulation processes. (3.92)

    End-of-pipe (pollution treatment) technologies are mainly technical installations and equipment produced for measurement, control, treatment and restoration/correction of pollution, environmental degradation, and/or resource depletion. (4.102)

    Energy from natural inputs encompasses flows of energy from the removal and capture of energy from the environment by resident economic units. (3.144)

    Energy losses include energy losses during extraction, distribution, storage and transformation. (3.150, 3.101)

    Energy products are products that are used (or might be used) as a source of energy. They comprise (a) fuels that are produced/generated by an economic unit (including households) and are used (or might be used) as sources of energy; (b) electrictiy that is generated by an economic unit (including households); and (c) heat that is generated and sold to third parties by an economic unit. (3.146)

    Energy residuals comprise energy losses and other energy residuals (primarily heat generated when end-users use energy products for energy purposes). (3.150)

    Enterprise: the view of an institutional unit as a producer of goods and services. (2.114)

    Environmental assets are the naturally occurring living and non-living components of the Earth, together constituting the biophysical environment, which may provide benefits to humanity. (2.17)

    Environmental goods and services sector (EGSS) consists of producers of all environmental goods and services, including environmental-specific services, environmental sole-purpose products, adapted goods and environmental technologies. (4.95-4.102)

    Environmental protection activities are those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. (4.12)

    Environmental protection connected products are products whose use directly serves environmental protection purposes but which are not environmental protection-specific services or inputs into characteristic activities. (4.65)

    Environmental protection specific services are environmental protection services produced by economic units for sale or own use. (4.53)

    Environmental sole-purpose products are goods (durable or non-durable) or services whose use directly serves an environmental protection or resource management purpose and that have no use except for environmental protection or resource management. (4.98)

    Environmental specific services are environmental protection and resource management-specific services produced by economic units for sale or own use. (4.96)

    Environmental subsidies and similar transfers are transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources. (4.138)

    Environmental taxes are taxes whose tax base is a physical unit (or a proxy of it) of something that has a proven, specific negative impact on the environment. (4.150)

    Environmental technologies are technical processes, installations and equipment (goods), and methods or knowledge (services) whose technical nature or purpose is environmental protection or resource management. (4.102)

    Establishment: an enterprise, or part of an enterprise, that is situated in a single location and in which only a single productive activity is carried out, or in which the principal productive activity accounts for most of the value added. (2.114)

    Evaporation and actual evapotranspiration constitute the volume of water that enters the atmosphere by vaporization of water into gas through evaporation from land and water surfaces, and transpiration from plants in the territory of reference during the accounting period excluding amounts already recorded as abstracted from soil water. (5.487)

    Exclusive economic zone (EEZ) of a country: the area extending up to 200 nautical miles from a country’s normal baselines as defined in the United Nations Convention on the Law of the Sea of 10 December 1982. (5.248 and related footnote)

    Exports of goods and services consist of sales, barter, or gifts and grants, of goods and services from residents to non-residents. (2.32)

    Extractions are reductions in stock due to the physical removal or harvest of an environmental asset through a process of production. (5.49)

    F

    Final water use is equal to evaporation, transpiration and water incorporated into products. (3.222) (Also referred to in water statistics as “water consumption”.)

    Financial assets consist of all financial claims, shares or other equity in corporations plus gold bullion held by monetary authorities as a reserve asset. (5.37)

    Financial corporations consist of all resident corporations that are principally engaged in providing financial services, including insurance and pension funding services, to other institutional units. (2.111)

    Fixed assets are produced assets that are used repeatedly or continuously in production processes for more than one year. (4.190, 5.34)

    G

    General government is the institutional sector consisting of mainly central, state and local government units together with social security funds imposed and controlled by those units. (2.111)

    General government final consumption expenditure consists of expenditure, including expenditure whose value must be estimated indirectly, incurred by general government on both individual consumption goods and services and collective consumption services. (2.32)

    Gross capital formation shows the acquisition less disposal of produced assets for purposes of fixed capital formation, inventories or valuables. (2.35)

    Gross domestic product (GDP) is an aggregate measure of gross value added for all resident institutional units. It can be measured in three conceptually equivalent ways:

    • (a) Income measure of GDP. The income measure of gross domestic product (GDP) is derived as compensation of employees plus gross operating surplus plus gross mixed incomes plus taxes less subsidies on both production and imports;

    • (b) Expenditure measure of GDP. The expenditure measure of gross domestic product (GDP) is derived as the sum of expenditure on final consumption plus gross capital formation plus exports less imports;

    • (c) Production measure of GDP. The production measure of gross domestic product (GDP) is derived as the value of output less intermediate consumption plus any taxes less subsidies on products not already included in the value of output. (2.62, 6.30)

    Gross energy input reflects the total energy captured from the environment, energy products that are imported and energy from residuals within the economy. (3.181)

    Gross fixed capital formation is measured by the total value of a producer’s acquisitions, less disposals, of fixed assets during the accounting period plus certain specified expenditure on services that adds to the value of non-produced assets. (2.35)

    Gross mixed income is the surplus or deficit accruing from production by unincorporated enterprises owned by households before the deduction of consumption of fixed capital. It implicitly contains an element of remuneration for work done by the owner or other members of the household. (table 5.5; 6.31)

    Gross national income (GNI) is defined as GDP plus compensation of employees receivable from abroad plus property income receivable from abroad plus taxes less subsidies on production receivable from abroad less compensation of employees payable abroad less property income payable abroad and less taxes plus subsidies on production payable abroad. (2.62)

    Gross operating surplus is the surplus or deficit accruing from production before taking account of any interest, rent or similar flows payable or receivable and before the deduction of consumption of fixed capital. (2.65; table 5.5; 6.31)

    Gross releases comprise emissions to the environment and substances captured within economic units or transferred to other economic units. (3.90)

    Gross value added is the value of output less the value of intermediate consumption. (2.36)

    Gross water input reflects the total water that is abstracted from the environment or imported. (3.220)

    Groundwater is water that collects in porous layers of underground formations known as aquifers. (5.479)

    H

    Household: a group of persons who share the same living accommodation, who pool some, or all, of their income and wealth and who consume certain types of goods and services collectively, mainly housing and food. (2.111)

    Household final consumption expenditure consists of the expenditure, including expenditure whose value must be estimated indirectly, incurred by resident households on individual consumption goods and services, including those sold at prices that are not economically significant and including consumption goods and services acquired abroad. (2.32)

    I

    Imports of goods and services consist of purchases, barter, or receipts of gifts or grants, of goods and services by residents from non-residents. (2.31)

    Individual environmental assets are those environmental assets that may provide resources for use in economic activity. They comprise mineral and energy resources, land, soil resources, timber resources, aquatic resources, other biological resources and water resources. (5.11)

    Industry consists of a group of establishments engaged in the same, or similar, kinds of activity. (2.116)

    Inland water system: comprises surface water (rivers, lakes, artificial reservoirs, snow, ice and glaciers), groundwater and soil water within the territory of reference. (3.187)

    Inputs from air comprise substances taken in by the economy from the air for purposes of production and consumption. (3.63)

    Inputs from soil comprise nutrients and other elements present in the soil that are absorbed by the economy during production processes. (3.62)

    Inputs of energy from renewable sources are the non-fuel sources of energy provided by the environment. (3.59)

    Institutional sector: a grouping of similar institutional units. An institutional unit can be allocated to only one type of institutional sector. (2.110)

    Institutional unit: an economic entity that is capable, in its own right, of owning assets, incurring liabilities and engaging in economic activities and in transactions with other entities. (2.110)

    Integrated technologies are technical processes, methods or knowledge used in production processes that are less polluting and less resource-intensive than the equivalent “normal” technology used by other national producers. Their use is less environmentally harmful than relevant alternatives. (4.102)

    Intermediate consumption consists of the value of the goods and services consumed as inputs by a process of production, excluding fixed assets whose consumption is recorded as consumption of fixed capital. (2.32)

    Inventories are produced assets that consist of goods and services, which came into existence in the current period or in an earlier period, and that are held for sale, use in production or other use at a later date. (2.33, 5.34)

    L

    Land is a unique environmental asset that delineates the space in which economic activities and environmental processes take place and within which environmental assets and economic assets are located. (5.239)

    Land cover refers to the observed physical and biological cover of the Earth’s surface and includes natural vegetation and abiotic (non-living) surfaces. (5.257)

    Land use reflects both (a) the activities undertaken and (b) the institutional arrangements put in place for a given area for the purposes of economic production, or the maintenance and restoration of environmental functions. (5.246)

    Losses during distribution are losses that occur between a point of abstraction, extraction or supply and a point of use. (3.101)

    Losses during extraction are losses that occur during extraction of a natural resource before there is any further processing, treatment or transportation of the extracted resource. (3.101)

    Losses during storage are losses of materials, water and energy products held in inventories. (3.101)

    Losses during transformation refer to the energy lost, for example, in the form of heat, during the transformation of one energy product into another energy product. (3.101)

    M

    Market prices are defined as amounts of money that willing buyers pay to acquire something from willing sellers. (2.144)

    Mineral and energy resources comprise known deposits of oil resources, natural gas resources, coal and peat resources, non-metallic minerals and metallic minerals. (5.173)

    N

    National expenditure on environmental protection is defined as final consumption, intermediate consumption, and gross fixed capital formation on all environmental protection goods and services (except intermediate consumption and gross fixed capital formation for characteristic activities) plus Gross fixed capital formation (and acquisition less disposal of non-produced, non-financial assets) for environmental protection-characteristic activities plus Environmental protection transfers by resident units not captured in the items above plus Environmental protection transfers paid to the rest of the world less Environmental protection transfers received from the rest of the world. (4.85)

    Natural biological resources consist of animals, birds, fish and plants that yield both once-only and repeat products for which natural growth and/or regeneration is not under the direct control, responsibility and management of institutional units. (5.24)

    Natural expansion of forest and other wooded land is an increase in area of forest and other wooded land resulting from natural seeding, sprouting, suckering or layering. (5.292)

    Natural inputs are all physical inputs that are moved from their location in the environment as a part of economic production processes or are directly used in production. (2.89, 3.45)

    Natural regression of forest and other wooded land is a decrease in an area of forest and other wooded land that occurs for natural reasons. (5.294)

    Natural resource inputs comprise physical inputs to the economy from natural resources. (3.47)

    Natural resource residuals are natural resource inputs that do not subsequently become incorporated into production processes and, instead, immediately return to the environment. (3.98)

    Natural resources include all natural biological resources (including timber and aquatic resources), mineral and energy resources, soil resources and water resources. (2.101, 5.18)

    Naturally regenerated forest is forest that is predominantly composed of trees established through natural regeneration. In this context, “predominantly” means that the trees established through natural regeneration are expected to constitute more than 50 per cent of the growing stock at maturity. (5.285)

    Net domestic energy use is the end use of energy products less exports of energy products plus all losses of energy. (3.182)

    Net domestic water use is the sum of all return flows of water to the environment plus evaporation, transpiration and water incorporated into products. (3.221)

    Net lending is defined as the difference between changes in net worth due to saving and capital transfers and net acquisitions of non-financial assets (acquisitions less disposals of non-financial assets, less consumption of fixed capital). If the amount is negative it represents net borrowing. (2.68, 6.41)

    Net present value is the value of an asset determined by estimating the stream of income expected to be earned in the future and then discounting the future income back to the present accounting period. (5.110)

    Net worth is defined as the value of all the assets owned by an institutional unit or sector less the value of all its outstanding liabilities. (2.69)

    Non-financial corporations are corporations whose principal activity is the production of market goods or non-financial services. (2.111)

    Non-market output consists of goods and individual or collective services produced by non-profit institutions serving households (NPISHs) or government that are supplied free, or at prices that are not economically significant, to other institutional units or the community as a whole. (2.146)

    Non-produced assets are assets that have come into existence in ways other than through processes of production. (5.36)

    Non-profit institutions serving households (NPISHs) consist of non-market NPIs that are not controlled by government. (2.111)

    Non-specialist producers produce environmental goods and services for sale but not as their primary activity. (4.33)

    O

    Other biological resources comprise all biological resources, both cultivated and natural, other than timber resources and aquatic resources. (5.460, 5.461)

    Other changes in the volume of assets are those changes in assets, liabilities and net worth during an accounting period that are due neither to transactions nor to holding gains and losses. (5.65)

    Other naturally regenerated forest is naturally regenerated forest with clearly visible indications of human activities. These include (a) selectively logged-over areas, areas regenerating following agricultural land use and areas recovering from human-induced fires, etc.; (b) forests where it is not possible to distinguish whether they are planted or naturally regenerated; (c) forests with a mix of naturally regenerated trees and planted/seeded trees and where the naturally regenerated trees are expected to constitute more than 50 per cent of the growing stock at stand maturity; (d) coppice from trees established through natural regeneration; and (e) naturally regenerated trees of introduced species. (5.286)

    Other wooded land is land not classified as forest land, spanning more than 0.5 hectares; with trees higher than 5 metres and a canopy cover of 5-10 per cent, or trees able to reach these thresholds in situ; or with a combined cover of shrubs, bushes and trees above 10 per cent. It does not include land that is predominantly under agricultural or urban land use. (5.288)

    Output is defined as the goods and services produced by an establishment, excluding the value of any goods and services used in an activity for which the establishment does not assume the risk of using the products in production, and excluding the value of goods and services consumed by the same establishment except for goods and services used for capital formation (fixed capital or changes in inventories) or own final consumption. (2.31)

    Own-account activity consists of the production and use of goods and services within an establishment or household. (2.117)

    P

    Physical flows are reflected in the movement and use of materials, water and energy. (2.88)

    Planted forests are predominantly composed of trees established through planting and/or deliberate seeding. Planted/seeded trees are expected to constitute more than 50 per cent of the growing stock at maturity, including coppice from trees that were originally planted or seeded. (5.287)

    Primary forest is naturally regenerated forest of native species, where there are no clearly visible indications of human activities and the ecological processes are not significantly disturbed. Key characteristics of primary forests are that: (a) they show natural forest dynamics, such as natural tree species composition, occurrence of dead wood, natural age structure and natural regeneration processes; (b) the area is large enough to maintain its natural characteristics; and (c) there has been no known significant human intervention or the last significant human intervention occurred long enough in the past to have allowed the natural species composition and processes to have become re-established. (5.286)

    Primary incomes are incomes that accrue to institutional units as a consequence of their involvement in processes of production or ownership of assets that may be needed for purposes of production. (6.32)

    Principal activity of a producer unit: the activity whose value added exceeds that of any other activity carried out within the same unit. (2.114)

    Produced assets are assets that have come into existence as outputs of production processes that fall within the production boundary of the SNA. (5.34)

    Producers price is the amount receivable by the producer from the purchaser for a unit of a good or service produced as output minus any VAT, or similar deductible tax, invoiced to the purchaser. It excludes any transport charges invoiced separately by the producer. (2.153)

    Products are goods and services (including knowledge-capturing products) that result from a process of production. (2.9, 2.91, 3.64)

    Production is an activity, carried out under the responsibility, control and management of an institutional unit, that uses inputs of labour, capital, and goods and services to produce outputs of goods and services. (2.9)

    Production boundary of the SNA includes the following activities: (a) the production of all goods or services that are supplied to units other than their producers, or intended to be so supplied, including the production of goods or services used up in the process of producing such goods or services; (b) the own-account production of all goods that are retained by their producers for their own final consumption or gross capital formation; (c) the own-account production of knowledge-capturing products that are retained by their producers for their own final consumption or gross capital formation but excluding (by convention) such products produced by households for their own use; (d) the own-account production of housing services by owner occupiers; and (e) the production of domestic and personal services by employing paid domestic staff. (2.9)

    Purchaser’s price: the amount paid by the purchaser, excluding any VAT or similar tax deductible by the purchaser, in order to take delivery of a unit of a good or service at the time and place required by the purchaser. The purchaser’s price of a good includes any transport charges paid separately by the purchaser to take delivery at the required time and place. (2.154)

    R

    Reappraisals reflect changes in the measured stock of assets due to the use of updated information that permits a reassessment of the size of the stock. (5.48, 5.49)

    Reclassifications are changes in assets that result from situations in which an asset is used for a different purpose. A reclassification of an asset in one category should be offset by an equivalent reclassification in another category. (5.48, 5.49)

    Remedial costs are incurred when production has already ceased with no provision having been made for the taking of remedial action while production was in progress. (4.194)

    Rent is the income receivable by the owner of natural resources or land (the lessor or landlord) for putting the natural resource or land at the disposal of another institutional unit (a lessee or tenant) for use of the natural resource or land in production. (4.161)

    Residence of an institutional unit: the economic territory with which it has the strongest connection, in other words, its centre of predominant economic interest. (2.122)

    Residuals are flows of solid, liquid and gaseous materials, and energy, that are discarded, discharged or emitted by establishments and households through processes of production, consumption or accumulation. (2.92, 3.73)

    Resource management activities are those activities whose primary purpose is preserving and maintaining the stock of natural resources and hence safeguarding against depletion. (4.13)

    Resource management-specific services are resource management services produced by economic units for sale or own use. (4.96)

    Resource rent is the economic rent that accrues in relation to environmental assets, including natural resources. (5.114)

    Rest of the world: consists of all non-resident institutional units that enter into transactions with resident units, or have other economic links with resident units. (2.121)

    Return flows of water comprise water that is returned to the environment. (3.210)

    Return to environmental assets: the income attributable to the use of environmental assets in a production process after deducting all costs of extraction including any costs of depletion of natural resources. (5.116, 5.117)

    Return to produced assets: the income attributable to the use of produced assets in a production process after deducting any associated consumption of fixed capital. (5.116, 5.141)

    Reused water is wastewater supplied to a user for further use with or without prior treatment, excluding the reuse (or recycling) of water within economic units. (3.207)

    Revaluations relate to changes in the value of assets due to price changes and reflect nominal holding gains and losses on environmental assets. The nominal holding gain for environmental assets is calculated in the same way as for non-financial assets, as the increase in value accruing to the owner of the asset as a result of a change in its price over a period of time. (5.60)

    S

    Soil resources comprise the top layers (horizons) of soil that form a biological system. (5.320)

    Soil water consists of water suspended in the uppermost belt of soil, or in the zone of aeration near the ground surface. (5.480)

    Solid waste covers discarded materials that are no longer required by the owner or user. (3.84)

    Specialist producers are those producers whose primary activity is the production of environmental goods and services. (4.33)

    Subsidies are current unrequited payments that government units, including non-resident government units, make to enterprises on the basis of the levels of their production activities or the quantities or values of the goods or services that they produce, sell or import. (4.138)

    Surface water comprises all water that flows over or is stored on the ground surface regardless of its salinity levels. Surface water includes water in artificial reservoirs, lakes, rivers and streams, snow and ice and glaciers. (5.477)

    Sustainable yield is the surplus or excess of animals or plants that may be removed from a population without affecting the capacity of the population to regenerate itself. (5.82)

    T

    Taxes are compulsory, unrequited payments, in cash or in kind, made by institutional units to government units. (4.149)

    Terminal costs are costs that can and should be anticipated during the production periods prior to closure of an operating asset. (4.194)

    Timber resources are defined, within the relevant areas, by the volume of trees, living or dead, and include all trees regardless of diameter, tops of stems, large branches and dead trees lying on the ground that can still be used for timber or fuel. (5.350)

    Transaction: an economic flow that is an interaction between institutional units by mutual agreement or an action within an institutional unit that it is analytically useful to treat like a transaction, often because the unit is operating in two different capacities. (2.96)

    Transfer is a transaction in which one institutional unit provides a good, service or asset to another unit without receiving from the latter any good, service or asset in return as a direct counterpart. (4.136)

    U

    Unit resource rent is the resource rent per unit of resource extracted. (5.157)

    Unused extraction covers extracted natural resources in which the extractor has no ongoing interest (e.g., mining overburden, mine dewatering and discarded catch) (3.50)

    Urban run-off is that portion of precipitation on urban areas that does not naturally evaporate or percolate into the ground, but flows via overland flow, underflow, or channels, or is piped into a defined surface-water channel or a constructed infiltration facility. (3.213)

    User cost of produced assets: the sum of the consumption of fixed capital and the return to produced assets. (5.141)

    V

    Value added (gross) is the value of output less the value of intermediate consumption. Net value added is gross value added less consumption of fixed capital. (2.36)

    W

    Waste (see Solid waste).

    Wastewater is discarded water that is no longer required by the owner or user. (3.86) Water consumption (see Final water use).

    Water resources consist of fresh and brackish water in inland water bodies, including groundwater and soil water. (5.474)

    References
      Introduction
        The following list of references covers all of those materials referred to in the text of the Central Framework. An extended bibliography and archive of papers and other materials associated with environmental-economic accounting are available on the Environmental Accounting web page of the United Nations Statistics Division. Also available though this link are the background papers and documents associated with the revision of the SEEA-2003, in particular links to the papers and discussions of the London Group on Environmental Accounting.
        The structure of the list of references broadly follows the chapter structure of the SEEA Central Framework.
      A. Background and context
      B. Accounting framework
      C. Physical flow accounts
      D. Environmental activity accounts and related flows
      E. Asset accounts

      Index

      A

      • Abstraction, 3.194, 5.487

      • Accumulation, 2.8-9

      • Adapted goods, 4.67, 4.74-78, 4.99

      • Aggregates

        • Depletion-adjusted aggregates, 2.63, 6.25, 6.94

        • Energy, 3.180-183

        • Water, 3.219-223

      • Agriculture

        • see Industries

      • Air emissions

        • see Emissions to air

      • Allocation of primary income account, 2.60, 6.32-34

      • Ancillary activity, 2.118

      • Aquaculture, 5.409-411

      • Aquatic resources

        • Aquaculture, 5.409-411

        • Asset accounting entries

          • In monetary terms, 5.439-440

          • In physical terms, 5.412-426

        • Catch types, 5.428

        • Classification, 5.398-406

        • Gross catch, 5.428-429

        • Definition and scope, 5.393-396

        • Illegal fishing, treatment of, 5.435-436

        • Links to ecosystem accounting, 5.396, 5.430

        • Permits to use environmental assets, 4.178-180

        • Quotas (ITQs), 4.178, 5.445-452

        • Sustainable yield, 5.432

        • Valuation, 5.441-459

        • Virtual population analysis, 5.423

        • Wild fish, 5.419-426

      • ASFIS, 5.404

      • Asset accounts

        • Description, 2.49-54

        • Entries, in monetary terms, 5.55, 5.59-64

        • Entries, in physical terms, 5.48-50, 5.55

        • Link to SNA, 5.65-69

        • Link to supply and use tables, 2.55-59, 6.20-22

        • Structure, in monetary terms, 5.58

        • Structure, in physical terms, 5.43-46

      • Asset boundary, 5.38-40

      • Asset life, 5.137-140

      • Atmosphere, 5.16-17

      B

      • Balance sheet, 2.69

      • Balancing items, 2.62, 6.24, 6.28-29

      • Basic prices, 2.151

      • Biological resources

        • Aquatic resources, 5.393

        • Description, 3.54-58, 5.24-29

        • Other biological resources, 5.460-46

        • Timber resources, 5.343

      • Bunkering, 3.126

      C

      • Capital account, 2.6, 6.39-43

      • Capital taxes, 4.149

      • Carbon accounting, 3.256, 5.389-392

      • Catastrophic losses, 5.49

      • Catch types, 5.428

      • CEA, 4.27-30, annex I.A

      • CEPA, 4.28

      • Changes in inventories, table 6.3

      • Classifications

        • Air emissions, 3.106

        • Aquatic resources, 5.398-406

        • COICOP, 3.249

        • CPC, 2.48, 3.72, 3.149

        • Economic units, industry (ISIC), 2.48

        • Energy products (SIEC), 2.48, 3.149

        • Environmental activities (CEA), 4.27-30, annex I.A

        • Environmental assets, 5.15-17

        • Environmental protection (CEPA), 4.28

        • Inland water bodies, 5.474

        • Land cover, 5.260-262

        • Land Cover Classification System (LCCS), 5.258

        • Land use, 5.249-256

        • Mineral and energy resources, 5.181

        • Natural inputs, 3.46

        • Products, 3.72

        • Residuals, 3.104-106

        • Resource management, 4.27-30, annex I.A

        • Solid waste, 3.106, annex I.D

        • Supply and use tables, 2.48

        • UNFC, 5.174-180

        • Water resources, 5.474

      • COICOP, 3.249

      • Combined presentations

        • Description, 2.78-86, 6.16-19, 6.54-62, 6.116-120

        • Types

          • Air emissions, 6.145-153

          • Energy, 6.124-129

          • Forest products, 6.139-144

          • Water, 6.130-138

      • Compensation of employees (COE), table 6.3

      • Commercially recoverable resources

        • see Known deposits

      • Composite assets, 5.300-310

      • Connected products, 4.65

      • Consumption, 2.9

      • Consumption of fixed capital, 4.198-199, table 6.3

      • Consumption value method, 5.383

      • Corporations

        • see Institutional sector

        • Costs of ownership transfer, 5.313-315

      • CPC, 2.48, 3.72, 3.149

      • CPUE, 5.425

      • Cross-border flows

        • Bunkering, 3.126

        • Goods for processing, 3.133-139, 6.18

        • Merchanting, 3.137, 6.18

      • Cultivated biological resources

        • Air emissions, treatment, 3.243

        • Aquaculture, 5.407-411

        • Economy-wide material flow analysis, treatment, 3.283-286

        • Livestock, 5.24-29, 5.35

        • Timber resources, 5.353-357

      D

      • Decommissioning costs

        • Definition, 4.195-197

        • Remedial costs, 4.207-209

        • Terminal costs, 4.200-206

      • Decoupling indicators, 6.109-110

      • Degradation, 5.88-93

      • Depletion, 2.95, 5.75-87

      • Depletion-adjusted aggregates, 2.63, 6.25, 6.94

      • Discount rates, 5.145-150, annex A5.2

      • Discoveries, 5.48, 5.486

      • Dissipative losses, 3.97

      • Dissipative uses of products, 3.96

      • Distribution of secondary income account, 6.35

      • Double entry accounting, 2.130-135

      E

      • Earmarked taxes, 4.89, 4.153

      • Economic activity, 2.9

      • Economic appearance/disappearance, 5.66-67

      • Economic assets, 5.32

      • Economic benefits, 5.32-33

      • Economic ownership, 5.32

      • Economic territory, 2.122

      • Economic units

        • Definition, 2.110

        • Distinction from statistical units, 2.125

        • Enterprises, 2.114

        • Establishments, 2.114

        • Industry, 2.116

        • Institutional sectors

        • Definition, 2.110

        • Types, 2.111

      • Economy-wide material flows analysis

        • Cultivated biological resources, treatment, 3.283-286

        • Description, 3.279-281

        • Difference from physical supply and use tables, 3.280

        • International trade, treatment, 3.282

        • Ecosystem accounting, 1.17-18

      • Ecosystem assets, 2.21

      • Ecosystem services, 2.22

      • Efficiency indicators

        • see Productivity indicators

      • Emission permits

        • Description, 4.182-189

        • Tradable emission permits, 4.185-187

      • Emissions, 3.88

      • Emissions to air

        • Air emissions accounts, 3.233-239

        • Combined presentations for air emissions, 6.145-153

        • Definition and scope, 3.91, 3.233, 3.240-248

        • Energy accounts, links, 3.256

        • Physical supply and use table for air emissions, 3.236

        • Secondary emissions, 3.244

        • Specific emission sources

          • Cultivation of soil, 3.243

          • Flaring and venting, 3.245

          • Landfill, 3.247-248, 3.251-252

          • Livestock, 3.243

          • Manure, 3.246

        • Storage of emissions, 3.234

        • Types of emissions, 3.106, 3.236

        • UNFCCC, 3.255

      • Emissions to soil, 3.95

      • Emissions to water

        • Definition and scope, 3.92

        • Gross releases, 3.258-259

        • Non-point source emissions, 3.261

        • Physical supply and use table for emissions to water, 3.263-267

        • Point source emissions, 3.261

        • Sewerage/wastewater, treatment, 3.265

        • Type of emissions to water, 3.106, 3.263

        • Urban run-off, 3.213, 3.260

        • Wastewater, 3.205, 3.260

        • Water sources, 3.262

      • Employment, 2.75, 6.48-53

      • Energy accounts

        • see Energy—Physical supply and use table for energy

      • Energy balances, 3.177

      • Energy

        • Aggregates

          • Gross energy input, 3.181

          • Net Domestic Energy Use, 3.182

        • Classification, 3.149, 3.161

        • Combined presentations for energy flows, 6.124-129

        • Energy balances, 3.177

        • Energy from natural inputs, 3.144-145

        • Energy from renewable sources, 3.59-61, 5.225-234, 5.310

        • Energy products, 3.146, 3.160-172

        • Energy residuals, 3.150, 3.173-175

        • Energy statistics, 3.176

        • Hydropower, 3.59, 3.158, 3.195, 5.225, 5.487

        • Physical supply and use table for energy, 3.152-175

      • Enterprises, 2.114

      • Environmental activities

        • Classification and types, 4.28, annex I.A

        • Definition, 4.11-14

        • Environmental protection, 4.12

        • Primary purpose, application of, 4.15-17

        • Related activities, minimization of natural hazards, 4.22-24

        • Related activities, resource use, 4.19-21

        • Resource management, 4.13

      • Environmental assets

        • Atmosphere, treatment, 5.16-17

        • Classification, 5.15-17

        • Cultivated biological resources, 5.24-29

        • Definition, 2.17, 5.10-14

        • Degradation, 5.88-93

        • Depletion, 2.93, 5.75-87

        • Ecosystem assets, treatment, 2.21-22

        • Individual environmental assets, 2.17-19, 5.11-12

        • Link to economic assets, economic benefits, economic ownership, 5.38-41

        • Marine/oceans, treatment, 5.16-17

        • Measurement, in physical terms, 5.14

        • Measurement, in volume terms, 5.160-167

        • Natural resources, 2.101, 5.18

        • Permits to use environmental assets, 4.169

        • Sustainable yield, 5.82-87

        • Types

          • Aquatic resources (fish stocks), 5.393

          • Land, 5.235

          • Mineral and energy resources, 5.168

          • Other biological resources, 5.460

          • Soil resources, 5.318

          • Timber resources, 5.343

          • Water resources, 5.469

      • Environmental end-of-pipe technologies, 4.72, 4.102

      • Environmental goods and services sector (EGSS)

        • Definition, 4.95-96

        • Relationship to EPEA, 4.113-120

        • Types of environmental goods and services

          • Adapted goods, 4.99

          • Environmental end-of-pipe technologies, 4.102

          • Environmental integrated technologies, 4.102

          • Sole-purpose products, 4.98

          • Specific services, 4.97

        • Types of producers

          • Non-specialist producers, 4.108

          • Own-account producers, 4.108

          • Specialist producers, 4.107

      • Environmental integrated technologies, 4.72, 4.102

      • Environmental payments to government

        • Rent, 4.160-163

        • Sales of goods and services, 4.164

        • Fines and penalties, 4.165

        • see also Environmental taxes

        • see also Permits to use environmental assets

      • Environmental producers

        • Description, 4.33-37

        • Types of producers

          • Non-specialist producers, 4.33

          • Own-account producers, 4.34-35

          • Specialist producers, 4.33

      • Environmental protection activity

        • Accounts (EPEA), 4.45

        • Classification (CEPA), 4.28

        • Definition, 4.12

      • Environmental protection expenditure accounts (EPEA)

        • Financing of national expenditure on environmental protection, 4.86-91

        • Gross fixed capital formation

          • End of pipe technologies, 4.72

          • Integrated investments, 4.72

        • Own-account production, treatment, 4.59

        • Relationship to EGSS, 4.113-120

        • Scope and purpose, 4.45-48

        • Total national expenditure on environmental protection, 4.85

        • Types of accounts/tables, 4.49-52

        • Types of producers

          • Non-specialist producers, 4.55

          • Own-account producers, 4.59

          • Specialist producers, 4.55

        • Types of products

          • Adapted goods, 4.67, 4.74-78

          • Connected products, 4.65

          • Environmental protection specific services, 4.53

      • Environmental protection specific services, 4.53

      • Environmental subsidies and similar transfers

        • Classification, 4.145-146

        • Definition, 4.138

        • Potentially Environmentally Damaging Subsidies (PEDS), 4.147

        • Scope

          • Investment grants, 4.138

          • Other capital transfers, 4.138

          • Other current transfers, 4.138

          • Social benefits to households, 4.138

          • Subsidies, 4.138

      • Environmental taxes

        • Alternative descriptions, 4.154

        • Categories of environmental taxes

          • Energy taxes, 4.155

          • Pollution taxes, 4.155

          • Resource taxes, 4.155

          • Transport taxes, 4.155

        • Definition, 4.150

        • Earmarked taxes, 4.89, 4.153

        • Environmental tax bases

          • see Environmental taxes, Categories of environmental taxes

        • Scope

          • Capital taxes, 4.149

          • Other current taxes, 4.149

          • Other taxes on production, 4.149

          • Taxes on income, 4.149

          • Taxes on products, 4.149

        • Value added tax, treatment, 4.157-158

      • Establishments, 2.114

      • Evaporation/Evapotranspiration, 3.216, 5.487

      • EW-MFA

        • see Economy-wide material flow accounting

      • Exclusive economic zone, 5.13, 5.248

      • Exports of goods and services, table 6.1

      • Extraction rate, 5.210-211

      • Extractions

        • Mineral and energy resources, 5.189

        • Timber resources

          • see Removals

        • Soil resources, 5.337

        • Aquatic resources

          • see Gross catch

        • Water resources

          • see Abstraction

      F

      • Fellings, 5.371

      • Felling residues, 5.365

      • Final water use, 3.222

      • Financial account, 6.42

      • Financial corporations

        • see Institutional sector

      • Financing of national expenditure on environmental protection, 4.86-91

      • Fines and penalties, 4.165

      • Fish resources/stocks

        • see Aquatic resources

      • Forests, 5.30, 5.280-295, 5.348, 5.356, 5.385

      • Functional accounts

        • Description, 2.71-74, 6.44-47

        • EGSS, 4.92

        • EPEA, 4.45

      G

      • General government

        • see Institutional sector

      • Generation of income account, 6.31

      • Geographical boundaries

        • Country area, 5.240

        • Economic territory, 2.121-124

        • Exclusive economic zone, 5.240, 5.248

        • Residence, 2.122

        • Territorial enclaves, 2.121

      • Geothermal energy, 3.59, 3.158, 5.225

      • Goods for processing, 3.133-139

      • Government final consumption expenditure (GFCE), table 6.2

      • Gross catch, 5.428-429

      • Gross domestic product (GDP), 2.62, 6.24

      • Gross energy input, 3.181

      • Gross fixed capital formation, table 6.1, table 6.3

      • Gross national income (GNI), 2.62, 6.24

      • Gross operating surplus (GOS), 6.31, table 6.3

      • Gross recording, 3.116

      • Gross releases, 3.90

      • Gross removals, 5.430

      • Gross value added (GVA), table 6.3

      • Gross water input, 3.220

      • Groundwater, 5.479

      • Growth in stock, 5.48

      H

      • Harvest

        • see Extractions

      • Holding gains and losses

        • see Revaluations

      • Household final consumption expenditure (HFCE), table 6.1

      • Households

        • see Institutional sector

      • Hydropower

        • Energy flows, 3.59, 3.158, 5.225

        • Valuation, 5.491

        • Water flows, 3.195, 5.487

      • Illegal fishing, 5.435-436

      • Imports of goods and services, table 6.1

      • Indicators

        • Description, 6.92-105

        • Types

          • Decoupling, 6.109-110

          • Intensity, 6.107-108

          • Polluter pays, 6.111

          • Productivity, 6.107-108

          • Ratio, 6.106

      • Individual environmental assets, 2.17-19, 5.11-12

      • Industries

        • Classification, 2.48

        • Definition, 2.116

        • Economic units, 2.110

        • Enterprises, 2.114

        • Establishments, 2.114

      • Inflows, 5.486

      • Inputs from soil, 3.62

      • Inputs for air, 3.63

      • Input-output identity, 3.37-40

      • Institutional sectors, 2.110-111

      • Intensity indicators, 6.107-108

      • Intermediate consumption, table 6.1, table 6.2, table 6.3

      • Investment grants, 4.138

      • ISIC, 2.48

      K

      • Known deposits, 5.173-180

      L

      • Land

        • Accounting for soil resources, 5.301

        • Asset accounting entries

          • In monetary terms, 5.296-297

          • In physical terms, 5.270-275

        • Costs of ownership transfer, 5.313-315

        • Description, 5.19-23, 5.235-238

        • Ecosystem accounting, 5.316-317

        • Forest and other wooded land, 5.280-295

        • Land cover

          • Classification, 5.260-262

          • Definition, 5.257

        • Land cover change matrix, 5.276-278

        • Land use

          • Classification, 5.249-256

          • Definition, 5.246

        • Scope, 5.239-244

        • Valuation approaches, 5.298-311

      • Landfill

        • Air emissions, 3.247-248, 3.251-252

        • Solid waste, 3.275-276

      • Landings, 5.428-429

      • LCCS, 5.258

      • LCML, 5.258

      • Livestock

        • Air emissions, 3.243

        • Cultivated biological resources, 5.35, 5.460

      • Losses

        • Definition, 3.100-103

        • Theft, 3.103

        • Types of losses

          • Losses during distribution, 3.101, 3.173, 3.212

          • Losses during extraction, 3.101, 3.173

          • Losses during storage, 3.101, 3.173

          • Losses during transformation, 3.101, 3.173

      M

      • Marine/oceans, 5.16-17

      • Market prices, 2.143-149

      • Measurement units, 2.140-142

      • Merchanting, 3.137

      • Mineral and energy resources

        • Allocation of income, 5.216-220

        • Asset accounting entries

          • In monetary terms, 5.191-193

          • In physical terms, 5.182-190

        • Asset life, resource life, 5.212-213

        • Categorization of, 5.174-180

        • Classification of, 5.181

        • Definition and scope, 5.172-174

        • Depletion, 5.214

        • Energy from renewable sources, 5.225-234

        • Extraction rate, 5.210-211

        • Institutional sector accounts, 5.221-224

        • Link to SNA, 5.180

        • Permits to use environmental assets, 4.175

        • Resource rent, 5.196-209

        • Valuation, 5.194-215

      • Minimization of natural hazards, 4.22-24

      • Monetary supply and use tables

        • Basic model, 2.35

        • Description, 2.30-37

        • see also Supply and use tables

      N

      • Natural gas

        • see Mineral and energy resources

      • Natural inputs

        • Classification, 3.46

        • Description, 3.45-63

        • Inputs from air, 3.63

        • Inputs from soil, 3.62

        • Inputs of energy from renewable sources, 3.59

        • Natural resource inputs, 3.47

      • Natural resources

        • Definition, 2.101, 5.18

        • see also Mineral and energy resources, Soil resources, Timber resources, Aquatic

        • resources, Water resources

      • Natural resource residuals, 3.49-50

      • Net domestic energy use, 3.182

      • Net domestic product (NDP), table 6.3

      • Net domestic water use, 3.221

      • Net national income (NNI), 6.33

      • Net present value

        • Components, 5.112, 5.151

        • Description, 5.109-111

        • Discount rates, 5.145-150

        • Formula, 5.151

        • Rate of return on produced assets, 5.141-144

        • Resource rent, 5.121-136

      • Net recording, 3.116

      • Non-financial corporations

        • see Institutional sector

      • Non-point source emissions, 3.261

      • Non-produced assets, 5.36

      • Non-profit institutions serving households (NPISH)

        • see Institutional sector

      • Non-specialist producers, 4.33, 4.55, 4.108

      • Normal reductions of stock, 5.49

      • Nutrient balances, 3.229-231

      • Nutrient flows

        • see Nutrient balances

      O

      • Oil

        • see Mineral and energy resources

      • Other biological resources

        • Other cultivated biological resources, 5.460

        • Other natural biological resources, 5.464-468

        • Scope, 5.460-463

      • Other taxes on production, 4.149

      • Other wooded land, 5.280-295

      • Outflows, 5.487

      • Output, table 6.1

      • Own-account producers, 4.34-35, 4.59, 4.108

      • Own-account production, recording, 2.117, 3.163, 3.196

      • Own-consumption, recording, 2.117, 3.163, 3.196

      • Own-use, recording, 2.117, 3.163, 3.196

      • Ownership of environmental assets, recording, 5.32

      P

      • Permits to use environmental assets

        • Aquatic resources, 4.178-180

        • Emission permits, 4.185-187

        • Land, 4.176

        • Mineral and energy resources, 4.175

        • Permits to use the environment as a sink, 4.182-189

        • Timber resources, 4.177

        • Water resources, 4.181

        • Air emissions

      • Physical flows

        • Classification, 3.46, 3.72, 3.104-106

        • Description, 2.88-95

        • Emissions, 3.88

        • Energy flows, 3.140

        • Losses, 3.100

        • Natural inputs, 2.89, 3.45

        • Natural resource inputs, 3.47, 3.130

        • Nutrient balances, 3.229

        • Products, 2.91, 3.64-72

        • Residuals, 2.92, 3.73

        • Solid waste, 3.84

        • Water flows, 3.184

      • Physical supply and use tables

        • Basic model, 2.43

        • Description, 2.38-47, 3.19-34

        • Difference from Economy wide-Material flow analysis, 3.280

        • Input-output identity, 3.37-40

        • Supply and use identity, 3.35-36

        • see also Supply and use tables

      • Pigovian taxes, 4.154

      • Point source emissions, 3.261

      • Polluter pays indicators, 6.111

      • Pollution taxes, 4.155

      • Population, 2.75

      • Potentially Environmentally Damaging Subsidies (PEDS), 4.147

      • Prices

        • Basic prices, 2.151-152

        • Link to volume measures, 2.156-161

        • Market prices, 2.143-149

        • Producers' prices, 2.153

        • Purchasers' prices, 2.154

      • Primary emissions

        • see Air emissions

      • Produced assets, 5.34-35

      • Producers' prices, 2.153

      • Production, 2.9

      • Production account, 6.30

      • Production boundary, 2.9

      • Productivity indicators, 6.107-108

      • Profits

        • see Gross operating surplus

        • Purchasers' prices, 2.154

      Q

      • Quotas (ITQs), 4.178, 5.445-452

      R

      • Ratio indicators, 6.106

      • Reappraisals, 5.48-49

      • Reclassification, 5.48-49

      • Remedial costs

        • Definition, 4.195

        • Treatment, 4.207-209

      • Removals

        • see Timber resources

      • Renewable resources

        • see Biological resources

      • Rent, 4.160-163

      • Residence basis of recording, 2.122

      • Residuals

        • Accumulation of residual flows, 3.107-108

        • Definition, 3.73

        • Dissipative losses, 3.97

        • Dissipative use of products, 3.96

        • Emissions to air, 3.91

        • Emissions to soil, 3.95

        • Emissions to water, 3.92

        • Energy residuals, 3.173-175

        • Losses, 3.100

        • Natural resources residuals, 3.49-50

        • Solid waste, 3.84

        • Wastewater, 3.86

      • Resource life, 5.137-140

      • Resource management activity

        • Classification, 4.28

        • Definition, 4.13

        • Expenditure accounts, 4.121-123

      • Resource rent

        • Approaches to measurement, 5.121-136

        • Aquatic resources (fish stocks), 5.453-456

        • Asset/resource life, 5.137-140

        • Definition, 5.113-115

        • Mineral and energy resources, 5.196-209

        • Specific subsidies, 5.119

        • Specific taxes, 5.119

        • Timber resources, 5.378

        • Unit resource rent, 5.134

        • User costs, 5.141-144

      • Resource taxes, 4.155

      • Resource use activity, 4.19-21

      • Rest of the world

        • see Institutional sectors

      • Return flows, 3.210-211

      • Returns

        • see Return flows

      • Reused water, 3.205

      • Revaluation, 5.60-63

      • Royalties

      • see Rent

      S

      • Sales of goods and services, 4.164

      • Secondary emissions

        • see Air emissions

      • Secondary production, recording, 2.119, 3.162

      • Sector

        • see Institutional sector

      • Sequence of accounts

        • Balancing items, 2.62, 6.24, 6.28-29

        • Description, 2.60-70, 6.23-43

        • Types of accounts

        • Allocation of primary income account, 2.60, 6.32-34

          • Balance sheet, 2.69

          • Capital account, 2.60, 6.39-6.43

          • Distribution of secondary income account, 6.35

          • Financial account, 6.42

          • Generation of income account, 6.31

          • Production account, 6.30

          • Use of disposable income account, 6.36-38

      • Sewerage, 3.205

      • SIEC, 2.48, 3.149

      • Social benefits to households, 4.138

      • Soil resources

        • Accounting entries, 5.330, 5.335

        • Area, 5.330-333

        • Characterization, 5.325-329

        • Components, 5.325

        • Description, 5.318-324

        • Depletion/degradation, 5.337, 5.341

        • Natural resource inputs, 5.339

        • Nutrient flows, 5.340

        • Properties, 5.325

        • Valuation, 5.342

        • Volume, 5.334-338

      • Soil water, 5.480

      • Solar power, 3.59, 3.158, 5.225

      • Sole-purpose products, 4.98

      • Solid waste

        • Account, 3.272-278

        • Classification, 3.106, annex I.D

        • Collection, treatment, disposal, 3.274

        • Definition, 3.84-85, 3.269-271

        • Landfill, 3.275-276

        • Types of solid waste, 3.106, 3.272

      • Specialist producers, 4.33, 4.55, 4.107

      • Specific services, 4.53, 4.60-61

      • Specific subsidies, 5.119

      • Specific taxes, 5.119

      • Statistical units, 2.125-127

      • Stumpage price, 5.380

      • Stumpage value method, 5.383

      • Subsidies, 4.138

      • Subsoil assets

        • see Mineral and energy resources

      • Supply and use identity, 3.35-36

      • Supply and use tables

        • Monetary tables, 2.30-37

        • Physical tables (PSUT), 2.38-47, 3.19-34

        • Types of PSUT, see Physical flows

      • Surface water, 5.477

      • Sustainable yield, 5.82-87

      T

      • Taxes on income, 4.149

      • Taxes on products, 4.149

      • Terminal costs

        • Definition, 4.195

        • Treatment, 4.200-206

      • Territorial enclaves, 2.121

      • Territory basis of recording, 3.178

      • Theft, 3.103, 3.212

      • Timber resources

        • As a source of renewable energy, 5.372

        • Asset accounting entries

          • In monetary terms, 5.373-388

          • In physical terms, 5.358-367

        • Carbon accounting, 5.389-392

        • Definition and scope, 5.346-352

        • Depletion, 5.368-370

        • Felling residues, 5.365

        • Link to forest land, 5.348

        • Permits to use environmental assets, 4.177

        • Removals, 5.363-364

        • Valuation

          • Composite assets, 5.307, 5.385

          • Consumption value method, 5.383

          • Resource rent, 5.378

          • Stumpage price, 5.380

          • Stumpage value method, 5.383

      • Time of recording, 2.136-139

      • Total national expenditure on environmental protection, 4.85

      • Tourism/tourist activity, 3.127-129

      • Tradable emission permits, 4.185-187

      • Transport

        • International transport, 3.123-126

        • Energy flows, 3.166

        • see also Industries

      • Transport taxes, 4.155

      U

      • UNFC, 5.174-178, annex A5.3

      • UNFCCC, 3.255

      • Unit resource rent, 5.134

      • Units of measurement, 2.140-142

      • Urban run-off, 3.213-214, 3.260

      • Use of disposable income account, 6.36-38

      • User costs, 5.141-144

      V

      • Valuation

        • Approaches, 5.99-111

        • Asset life, 5.137-140

        • Basic prices, 2.151-152

        • Composite assets, 5.300-310

        • Discount rates, 5.145-150

        • Economic benefits, 5.32-33

        • Environmental assets

          • Aquatic resources (fish stocks), 5.441-459

          • Land, 5.298-311

          • Mineral and energy resources, 5.194-215

          • Soil resources, 5.342

          • Timber resources, 5.378-388

          • Water resources, 5.488-492

        • Market prices, 2.143-149

        • Net present value, 5.112-120, 5.151-159

        • Producers' prices, 2.153

        • Purchasers' prices, 2.154

        • Rates of return, 5.141-144

        • Resource rent, 5.121-136

      • Value added tax

        • Treatment in the context of environmental taxes, 4.157-158

      • Virtual population analysis, 5.423

      • Volume measures, 2.156-161

      W

      • Wages and salaries

        • see Compensation of employees

      • Waste

        • see Solid waste

      • Waste treatment

        • see Sewerage

      • Wastewater, 3.86, 3.205-209, 3.260

      • Water supply, 3.201

      • Water accounts

        • see Water flows

      • Water consumption

        • see Final water use

      • Water emissions

        • see Emissions to water

      • Water flows

        • Abstraction, 3.194, 5.487

        • Aggregates

          • Final water use, 3.222

          • Gross water input, 3.220

          • Net domestic water use, 3.221

          • Water consumption, 3.222

        • Classification of inland water bodies, 5.476

        • Combined presentations for water flows, 6.130-138

        • Description, 3.186-188

        • Distribution of water, 3.200

        • Evaporation/transpiration, 3.216, 5.487

        • Groundwater, 5.479

        • Hydropower, 3.195

        • Losses during distribution, 3.212

        • Own-account abstraction, 3.196, 5.487

        • Physical supply and use table, 3.189-218

        • Precipitation, 3.194, 5.486

        • Return flows, 3.210, 5.486

        • Reused water, 3.205

        • Sewerage, 3.205

        • Soil water, 5.480

        • Surface water, 5.477

        • Theft, 3.212

        • Urban run-off, 3.213-214, 3.260

        • Wastewater, 3.205

        • Water incorporated into products, 3.217

      • Water resources

        • Asset accounting entries, 5.481-487

        • Classification, 5.474

        • Definition and scope, 5.469-474

        • Groundwater, 5.479

        • Permits to use environmental assets, 4.181

        • Soil water, 5.480

        • Surface water, 5.477

        • Valuation, 5.488-492

      • Wave and tidal power, 3.59, 3.158, 5.225

      • Wild fish, 5.419-426

      • Wind power, 3.59, 3.158, 5.225

      See Official Records of the Economic and Social Council, 2012, Supplement No. 4 (E/2012/24), chap. I.B decision 43/105, para. (c).

      Report of the United Nations Conference on Environment and Development, Rio de Janeiro, 3–14 June 1992, vol. I, Resolutions Adopted by the Conference (United Nations publication, Sales No. E.93.I.8 and corrigendum), resolution 1, annex 11.

      See Official Records of the Economic and Social Council, 2007, Supplement No. 4 (E/2007/24), chap. I.B, decision 38/107.

      Ibid., 2005, Supplement No. 4 (E/2005/24), chap. V, para. 7.

      It is noted that many residuals, for example, solid waste collected in controlled landfill sites also remain within the economy.

      United Nations (2001), Treaty Series, vol. 1760, No. 30619, Convention on Biological Diversity, article 2, Use of Terms. Available from http://treaties.un.org/doc/publication/UNTS/Volume%201760M760.pdf.

      When products are withdrawn from inventories in subsequent accounting periods, they are effectively resupplied to the economy at that time. By accounting convention, the change in inventories (additions to inventories less withdrawals) during an accounting period is recorded as a use of products.

      Gross capital formation is equal to gross fixed capital formation plus changes in inventories.

      See 2008 SNA, paras. 5.35–5.45.

      Territorial enclaves include embassies, consulates and military bases and the operations of international organizations. For more details, see 2008 SNA, paras. 26.24–26.45.

      For details regarding the specific treatment of households and individuals, see the 2008 SNA, paras. 26.37–26.39.

      A hydrological year is a 12-month period where the overall changes in storage are minimal and carryover is reduced to a minimum (see UNESCO and WMO, International Glossary of Hydrology, 2nd ed., 1993).

      SNA 2008, para. 3.119.

      See chaps. 10 and 13 of the 2008 SNA.

      See ILO, IMF, OECD, Eurostat, United Nations and World Bank, Consumer Price Index Manual: Theory and Practice (2004); and Producer Price Index Manual: Theory and Practice, ILO, IMF, OECD, ECE and World Bank, 2004.

      Material flow accounting includes the recording of physical flows of products, air emissions, solid waste and other residual flows.

      Energy content is measured on a net calorific value basis. Energy accounts may also be measured in terms of the mass or volume of particular energy products but such accounts exclude the energy supplied from renewable sources, such as solar and wind energy, and are not discussed in this chapter.

      The SNA production boundary is described in detail in paras. 6.32–6.48 of the 2008 SNA.

      The approach to compiling a PSUT in the Central Framework through a focus on physical flows is quite distinct from an approach to estimating PSUT based on applying appropriate price indices to cells in monetary supply and use tables. A price index approach is not considered in the Central Framework and represents a narrower conceptualization of the recording of physical flows than is examined here.

      In some cases, natural resource residuals can be collected and used for purposes other than the primary output of the extractor or by other economic units. Examples include the harvest of timber felling residues by households for fuelwood, or the use of mining overburden to provide materials for road construction. In these cases, the quantities collected should be recorded as extraction incorporated into products rather than under natural resource residuals flowing to the environment.

      See paras 4.10–4.15 of the 2008 SNA.

      United Nations Statistics Division, “International recommendations for energy statistics” (IRES), draft (2011), para. 4.29.

      Ibid., para. 3.7.

      Ibid., chap. 2.B.

      Generally, these flows are not recorded in monetary supply and use tables.

      System of Environmental-Economic Accounting for Energy (SEEA-Energy) (United Nations publication, forth-coming) provides a more detailed discussion of the recording of own-account production and use of energy products.

      For certain analytical purposes, it may be relevant to distinguish among the uses of water by these different industries.

      Soil water abstracted by non-cultivated plants is not in scope of the PSUT but there may be interest in recording these flows, for example, in respect of natural timber resources.

      More information on and guidelines for calculating nutrient balances are available from FAO, OECD and Eurostat. See, for example, “Gross nitrogen balances handbook” (OECD and Eurostat, 2007a).

      Emissions from landfill sites will include emissions both from accumulated solid waste and from equipment used to operate the site.

      See also Guidance on classification of waste according to EWC-Stat categories (Eurostat, 2010).

      See chap. 29 of the 2008 SNA.

      For example, see SERIEE Environmental Protection Expenditure Accounts: Compilation GuideEuropean Commission and Eurostat (2002a).

      To come under the rubric of earmarked taxes, the payment must be considered a tax, following the definitions of the SNA; and there must be clear and unambiguous knowledge, often evidenced in legislation, that the tax revenue will be used for the specific purpose of environmental protection. Depending on their tax bases, earmarked taxes may also be considered environmental taxes (see sect. 4.4.).

      See para. 8.10 of the 2008 SNA.

      Detailed descriptions of these transfers are contained in paras. 7.98-7.106, 8.87-8.140 and 10.20010.212 of the 2008 SNA.

      See para. 8.10 of the 2008 SNA.

      For details on the definitions of the different types of taxes, refer to paras. 7.71-7.97, 8.52-8.64 and 10.207 of the 2008 SNA.

      See Environmental Taxes: A Statistical Guide (European Commission and Eurostat, 2001).

      See paras. 7.80 and 8.64 of the 2008 SNA.

      Ibid., para. 8.135.

      See paras. 17.313-17.343 of the 2008 SNA.

      One permit represents the emission of one tonne of carbon dioxide or one tonne of carbon dioxide equivalent.

      The relevant other accounts payable should in theory exclude any permits that were surrendered after time t in respect of permits that occurred before time t. In addition, the total number of permits active (and remaining in circulation) at time t should also exclude these permits. In practice, however, it can be assumed that the time at which the permit is surrendered is the same as the time when the emissions occur, as long as there is no significant lag between the two events and the lag time is constant.

      There may be cases in which a particular operation ceases but the owner of the site remains the same (e.g., the case where land is owned by government). The relevant costs should be considered remedial if they cannot be attributed financially to the original operation.

      Other changes in volume are those changes in assets that are not due to transactions between economic units or consumption of fixed capital. Examples include losses due to catastrophic events, uncompensated seizures and the discovery of natural resources. These flows are recorded in the SNA under other changes in assets accounts (see 2008 SNA, chap. 12).

      See para. 10.161 of the 2008 SNA.

      See para. 10.162 of the 2008 SNA.

      Ibid., chap. 12.

      See para. 10.8 of the 2008 SNA.

      The 2008 SNA also includes radio spectra within its scope of natural resources, as the utilization of the radio spectra generates significant income for various economic units. In the SEEA, radio spectra are not considered part of the biophysical environment and are excluded therefore from the scope of environmental assets.

      Detailed descriptions of the relevant accounting entries are contained in chapters 10, 12 and 13 of the 2008 SNA.

      See also paras. 5.24-5.30.

      For further discussion on consumption of fixed capital, see paras. 6.240-6.244 of the 2008 SNA.

      The principles of valuation explained here align fully to the SNA 2008 (see paras. 13.16-13.25).

      There are a number of different theories concerning what factors drive the generation of resource rent accruing to the extractor or user of an asset. Examples of sources of resource rent include differential rent, scarcity rent and entrepreneurial rent. Different sources of resource rent are not mutually exclusive and consequently the estimates of resource rent that underpin the NPV estimates in the SEEA should not be regarded as emerging from any one particular source of resource rent.

      Specific taxes exclude special payments of income taxes and rent that may be applicable for extracting industries.

      It is also the case for technical reasons that a general rate of return is appropriate. If an activity-specific rate of return is used, it is also necessary to include activity-specific expectations in the derivation of the revaluation term in the NPV formula; in this way, the impact of using activity-specific rates of return is offset.

      To aid such conversions, mapping schemes have been developed showing the link between the UNFC-2009 and the SPE and CRIRSCO classifications. A reference to the UNFC documents, including examples of application of the UNFC in selected countries and descriptions of mapping between other systems and the UNFC, is http://www.unece.org/energy/se/reserves.html.

      See para 10.179 of the 2008 SNA.

      See para. 10.106 of the 2008 SNA.

      See para. 10.97 of the 2008 SNA.

      Note that in cases where a government-owned unit undertakes extraction, it should be treated as a non-financial corporation earning operating surplus distinct from the general government which earns income in the form of rent.

      See para. 12.26 of the 2008 SNA.

      The boundaries between the land and the sea vary considerably between countries depending on the different geographical features of a country. The conventions by which country area is determined, in particular the definition of baselines, focus on the boundary between land and sea and have been agreed internationally in the United Nations Convention on the Law of the Sea of 10 December 1982 (United Nations, 1998).

      Following article 57 of the United Nations Convention on the Law of the Sea of 10 December 1982, a country’s EEZ may extend up to 200 nautical miles from the country’s normal baselines.

      The Land Cover Classification System (LCCS) provides a basis for defining and classifying any piece of land with a rigorous syntax and clear classification criteria, starting from a set of basic objects identified purely through physiognomic criteria, i.e., their overall appearance. When the land is vegetated, the basic objects described are the plants (divided into trees, shrubs and herbaceous vegetation). When the land has a non-vegetal cover, or no cover at all, the basic objects can be water, ice and snow, or the abiotic or artificial surface. The information in the LCCS can be supplemented with information on properties and characteristics of the basic objects. Properties are further physiognomic characterizations of basic objects such as height and cover. Characteristics are descriptive elements of the basic objects not directly related to their physiognomic aspects, which indicate, for example, whether an area is intended for agricultural purposes or is natural.

      A higher level abstraction of the basic objects that compose land cover classes, as used in LCCS, the Land Cover Meta Language (LCML), has also been developed for use as a framework for classifying land cover and comparing systems internationally. This metalanguage allows the existing, well-established national and regional land cover systems to remain in place, while still allowing the data to be integrated into common world-level data sets following a common land cover standard. LCML is currently undergoing an approval process in order to become an ISO standard framework for classifying land cover and comparing systems internationally.

      As part of the SEEA Central Framework research agenda (see annex II), the land cover classification presented in table 5.12 will be further tested to ensure its suitability for the standardization of statistical data sets at the international level.

      The following definitions are sourced or adapted from the “Global Forest Resources Assessment, 2010: specification of national reporting tables for FRA 2010” (FAO, 2007).

      See, for example, the Harmonized World Soil Database (FAO and others, 2009) and, at finer scale, the GlobalSoilMap (www.globalsoilmap.net) (International Union of Soil Sciences, 2009).

      For an examination of this issue from a soil science perspective, see, for example, Dominati, Patterson and Mackay “A framework for classifying and quantifying the natural capital and ecosystem services of soils”, Ecological Economics, vol 69, No.9 (15 July 2010, pp.1858-1868).

      See “Global Forest Resources Assessment 2010: specification of national reporting tables for FRA 2010” (FAO, 2007).

      See Good Practice Guidance for Land Use, Land Change and Forestry (IPCC, 2003); and Updated UNFCCC reporting guidelines on annual inventories following incorporation of the provisions of decision 14/CP.11(United Nations Framework Convention on Climate Change, 2006).

      The ISCAAP is maintained by the Coordinating Working Party on Fisheries Statistics (CWP). Details on CWP and ASFIS are available at www.fao.org/fishery.

      This may not be the case during the initial harvesting of a stock from carrying capacity down to a population size considered suitable for sustaining long-term yields.

      Further, many fishing operations harvest multiple species at the same time and it may not be possible to attribute CPUE to individual species.

      For further details, see International Glossary of Hydrology, 2nd ed. (United Nations Educational, Scientific and Cultural Organization and World Meteorological Organization, 1993).

      See International Recommendations for Water Statistics (United Nations, 2012a), para. 4.29.

      Actual evapotranspiration differs from potential evapotranspiration, which is the maximum quantity of water capable of being evaporated in a given climate from a continuous stretch of vegetation that covers the whole ground and is well supplied with water.

      For details, see SEEA Water: System of Environmental-Economic Accounting for Water (United Nations, 2012b), paras. 2.90-2.91.

      See paras. 9.112-9.121 of the 2008 SNA.

      United Nations, Treaty Series, vol. 1760, No. 30619.

      Preferably, resource rent should be assumed to accrue to the midpoint of the accounting period. The assumption made here is used to simplify the explanation and the associated notation and has no impact on the underlying relationships described.

      See Measuring Capital: OECD Manual; 2nd ed. (OECD, 2009), sect. 8.3.2, for a more detailed discussion in the context of produced assets.

      Derived from “Handbook of national accounting: integrated environmental and economic accounting for fisheries” (United Nations and Food and Agriculture Organization of the United Nations, 2004).

      Ibid.

      Ibid.

        You are not logged in and do not have access to this content. Please login or, to subscribe to IMF eLibrary, please click here

        Other Resources Citing This Publication