Definition: Net recording

Category: SNA 1993

Combinations in which the values of some elementary items are offset against items on the other side of the account or which have an opposite sign are called net recordings. http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA_1993_EN.pdf
Source:
United Nations, "System of National Accounts (SNA) 1993", § 3.117, United Nations, New York, 1993
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