Definition: Partitioning (transactions)

Category: SNA 1993

Partitioning records a transaction that is a single transaction from the perspective of the parties involved as two or more differently classified transactions (e.g. the single rental payment actually made by a lessee under a financial lease can be partitioned into a repayment of principal and a payment of interest). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA_1993_EN.pdf