Entries by Sarah Gross

Commodity taxes

Taxes that are collected directly from purchasers by industries on behalf of government. They include most sales and excise taxes. Commodity taxes are part of commodity output and are included in the producers’ value of transactions. Most commodity taxes are collected by wholesalers and retailers. (BEA)

Commodity Output Events

A Commodity is a good or service. An Industry can make more than one Commodity. A Commodity can be produced by more than one Sector. There are some Commodities that are “not a unique Commodity” because some Sectors produce the same Commodity. Commodity Output Events are most appropriate to use when an analyst knows there […]

Commodity

A commodity is a product or service. It may be produced by one or by many industries. Commodity output represents the total output of the product or service, regardless of the industry that produced it. If an industry and the commodity produced by the industry have the same name, the commodity is considered to be […]

Capital gains

Positive or negative capital gains may accrue during the accounting period to the owners of financial and non-financial assets and liabilities as a result of a change in their prices (holding gains are sometimes referred to as “holding gains”). (SNA)

Capital flow table

Table that expands the gross private fixed investment component of the I-O use table to show the types of new equipment and structures purchased for use by each industry. Because the capital flow table shows the industry using the capital rather than owning the capital, leased equipment generally appears in the industry leasing the equipment […]

Capital consumption adjustment (CCAdj)

Private capital consumption allowances less private consumption of fixed capital (defined below). This adjustment is used to convert income and depreciation measures from the historical-cost accounting used by firms when filing their income tax returns to the current replacement cost basis with consistent service lives and empirically based depreciation schedules. (BEA)