Printer Friendly

Capital consumption adjustment by legal form of organization and type of adjustment.

Bureau of Economic Analysis
Table 7.6. Capital Consumption Adjustment by Legal Form of Organization
and Type of Adjustment
[Billions of dollars]
Last Revised on: August 06, 2015

Line                                                         2007

 1           Capital consumption adjustment (1)              -121.2
 2         For consistent accounting at historical cost       112.4
 3         For current-cost valuation                        -233.6
 4     Domestic corporate business                           -179.9
 5         For consistent accounting at historical cost        -9.2
 6         For current-cost valuation                        -170.7
 7       Financial                                            -40.5
 8         For consistent accounting at historical cost       -30.9
 9         For current-cost valuation                          -9.6
10       Nonfinancial                                        -139.4
11         For consistent accounting at historical cost        21.7
12         For current-cost valuation                        -161.1
13     Domestic noncorporate business                          58.7
14       Sole proprietorships and partnerships                 76.7
15          Farm (1)                                           -6.1
16          Nonfarm                                            82.9
17            For consistent accounting at historical cost    121.6
18            For current-cost valuation                      -38.7
19     Other private business (1)                             -18.1
20        Rental income of persons                            -17.2
21          Nonfarm tenant-occupied housing                   -16.2
22          Farm tenant-occupied housing                       -0.2
23          Farms owned by nonoperator landlords               -0.2
24          Nonfarm nonresidential properties                  -0.6
25     Proprietors' income                                     -0.8

Line                                                         2008

 1           Capital consumption adjustment (1)                62.4
 2         For consistent accounting at historical cost       312.3
 3         For current-cost valuation                        -250.0
 4     Domestic corporate business                            -60.4
 5         For consistent accounting at historical cost       125.9
 6         For current-cost valuation                        -186.3
 7       Financial                                            -31.4
 8         For consistent accounting at historical cost       -20.4
 9         For current-cost valuation                         -10.9
10       Nonfinancial                                         -29.1
11         For consistent accounting at historical cost       146.3
12         For current-cost valuation                        -175.4
13     Domestic noncorporate business                         122.8
14       Sole proprietorships and partnerships                140.0
15          Farm (1)                                           -6.5
16          Nonfarm                                           146.5
17            For consistent accounting at historical cost    186.5
18            For current-cost valuation                      -40.0
19     Other private business (1)                             -17.2
20        Rental income of persons                            -16.3
21          Nonfarm tenant-occupied housing                   -15.2
22          Farm tenant-occupied housing                       -0.2
23          Farms owned by nonoperator landlords               -0.2
24          Nonfarm nonresidential properties                  -0.6
25     Proprietors' income                                     -0.9

Line                                                           2009

 1           Capital consumption adjustment (1)                36.2
 2         For consistent accounting at historical cost       261.5
 3         For current-cost valuation                        -225.3
 4     Domestic corporate business                            -82.2
 5         For consistent accounting at historical cost        84.8
 6         For current-cost valuation                        -167.0
 7       Financial                                            -41.2
 8         For consistent accounting at historical cost       -29.9
 9         For current-cost valuation                         -11.3
10       Nonfinancial                                         -41.1
11         For consistent accounting at historical cost       114.7
12         For current-cost valuation                        -155.7
13     Domestic noncorporate business                         118.4
14       Sole proprietorships and partnerships                133.9
15          Farm (1)                                           -6.4
16          Nonfarm                                           140.3
17            For consistent accounting at historical cost    176.7
18            For current-cost valuation                      -36.4
19     Other private business (1)                             -15.5
20        Rental income of persons                            -14.6
21          Nonfarm tenant-occupied housing                   -13.5
22          Farm tenant-occupied housing                       -0.2
23          Farms owned by nonoperator landlords               -0.2
24          Nonfarm nonresidential properties                  -0.6
25     Proprietors' income                                     -0.9

Line                                                            2010

 1           Capital consumption adjustment (1)                 76.9
 2         For consistent accounting at historical cost        292.2
 3         For current-cost valuation                         -215.3
 4     Domestic corporate business                             -53.3
 5         For consistent accounting at historical cost        106.9
 6         For current-cost valuation                         -160.1
 7       Financial                                             -38.1
 8         For consistent accounting at historical cost        -27.2
 9         For current-cost valuation                          -10.9
10       Nonfinancial                                          -15.2
11         For consistent accounting at historical cost        134.0
12         For current-cost valuation                         -149.2
13     Domestic noncorporate business                          130.2
14       Sole proprietorships and partnerships                 145.1
15          Farm (1)                                            -5.8
16          Nonfarm                                            151.0
17            For consistent accounting at historical cost     185.3
18            For current-cost valuation                       -34.3
19     Other private business (1)                              -15.0
20        Rental income of persons                             -14.1
21          Nonfarm tenant-occupied housing                    -13.1
22          Farm tenant-occupied housing                        -0.2
23          Farms owned by nonoperator landlords                -0.2
24          Nonfarm nonresidential properties                   -0.5
25     Proprietors' income                                      -0.9

Line                                                             2011

 1           Capital consumption adjustment (1)                 250.6
 2         For consistent accounting at historical cost         481.4
 3         For current-cost valuation                          -230.8
 4     Domestic corporate business                               78.1
 5         For consistent accounting at historical cost         252.0
 6         For current-cost valuation                          -173.9
 7       Financial                                              -20.2
 8         For consistent accounting at historical cost          -3.0
 9         For current-cost valuation                           -17.2
10       Nonfinancial                                            98.3
11         For consistent accounting at historical cost         255.0
12         For current-cost valuation                          -156.6
13     Domestic noncorporate business                           172.5
14       Sole proprietorships and partnerships                  188.0
15          Farm (1)                                             -5.9
16          Nonfarm                                             193.8
17            For consistent accounting at historical cost      229.5
18            For current-cost valuation                        -35.6
19     Other private business (1)                               -15.5
20        Rental income of persons                              -14.0
21          Nonfarm tenant-occupied housing                     -13.0
22          Farm tenant-occupied housing                         -0.2
23          Farms owned by nonoperator landlords                 -0.2
24          Nonfarm nonresidential properties                    -0.6
25     Proprietors' income                                       -1.5

Line                                                             2012

 1           Capital consumption adjustment (1)                  18.8
 2         For consistent accounting at historical cost         260.8
 3         For current-cost valuation                          -241.9
 4     Domestic corporate business                             -118.5
 5         For consistent accounting at historical cost          64.7
 6         For current-cost valuation                          -183.2
 7       Financial                                              -40.9
 8         For consistent accounting at historical cost         -22.7
 9         For current-cost valuation                           -18.2
10       Nonfinancial                                           -77.6
11         For consistent accounting at historical cost          87.4
12         For current-cost valuation                          -165.0
13     Domestic noncorporate business                           137.3
14       Sole proprietorships and partnerships                  153.0
15          Farm (1)                                             -5.9
16          Nonfarm                                             158.8
17            For consistent accounting at historical cost      196.0
18            For current-cost valuation                        -37.2
19     Other private business (1)                               -15.7
20        Rental income of persons                              -14.2
21          Nonfarm tenant-occupied housing                     -13.1
22          Farm tenant-occupied housing                         -0.2
23          Farms owned by nonoperator landlords                 -0.2
24          Nonfarm nonresidential properties                    -0.6
25     Proprietors' income                                       -1.5

Line                                                             2013

 1           Capital consumption adjustment (1)                  35.6
 2         For consistent accounting at historical cost         282.2
 3         For current-cost valuation                          -246.6
 4     Domestic corporate business                             -127.5
 5         For consistent accounting at historical cost          57.5
 6         For current-cost valuation                          -184.9
 7       Financial                                              -37.9
 8         For consistent accounting at historical cost         -18.8
 9         For current-cost valuation                           -19.0
10       Nonfinancial                                           -89.6
11         For consistent accounting at historical cost          76.3
12         For current-cost valuation                          -165.9
13     Domestic noncorporate business                           163.1
14       Sole proprietorships and partnerships                  180.1
15          Farm (1)                                             -5.8
16          Nonfarm                                             185.9
17            For consistent accounting at historical cost      224.7
18            For current-cost valuation                        -38.8
19     Other private business (1)                               -17.0
20        Rental income of persons                              -15.5
21          Nonfarm tenant-occupied housing                     -14.5
22          Farm tenant-occupied housing                         -0.2
23          Farms owned by nonoperator landlords                 -0.2
24          Nonfarm nonresidential properties                    -0.6
25     Proprietors' income                                       -1.5

Line                                                            2014

 1           Capital consumption adjustment (1)                 40.4
 2         For consistent accounting at historical cost        295.0
 3         For current-cost valuation                         -254.5
 4     Domestic corporate business                            -131.9
 5         For consistent accounting at historical cost         57.3
 6         For current-cost valuation                         -189.2
 7       Financial                                             -39.8
 8         For consistent accounting at historical cost        -20.3
 9         For current-cost valuation                          -19.5
10       Nonfinancial                                          -92.1
11         For consistent accounting at historical cost         77.7
12         For current-cost valuation                         -169.7
13     Domestic noncorporate business                          172.3
14       Sole proprietorships and partnerships                 191.0
15          Farm (1)                                            -6.0
16          Nonfarm                                            197.0
17            For consistent accounting at historical cost     237.6
18            For current-cost valuation                       -40.6
19     Other private business (1)                              -18.7
20        Rental income of persons                             -17.2
21          Nonfarm tenant-occupied housing                    -16.1
22          Farm tenant-occupied housing                        -0.2
23          Farms owned by nonoperator landlords                -0.2
24          Nonfarm nonresidential properties                   -0.7
25     Proprietors' income                                      -1.5

Legend / Footnotes:
(1.) Except for farm proprietorships and partnerships (line 15) and
other private business (line 19), the capital consumption adjustment is
calculated in two parts. The adjustment for consistent accounting at
historical cost converts depreciation, based on the service lives and
depreciation schedules employed by firms when filing their income tax
returns, to consistent service lives and empirically based depreciation
schedules. The adjustment for current-cost valuation converts the
historical-cost series with consistent accounting to a series valued at
current cost. For farm proprietorships and partnerships and for other
private business, the historical-cost series is based on consistent
service lives and empirically based depreciation schedules, so the
adjustment reflects only a conversion to current-cost valuation.
COPYRIGHT 2015 U.S. Government Printing Office
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2015 Gale, Cengage Learning. All rights reserved.

Article Details
Printer friendly Cite/link Email Feedback
Publication:Survey of Current Business
Date:Aug 1, 2015
Words:1463
Previous Article:Consumption of fixed capital by legal form of organization and type of income.
Next Article:Business current transfer payments by type.
Topics:

Terms of use | Privacy policy | Copyright © 2019 Farlex, Inc. | Feedback | For webmasters