PREFACE(iii)
1.INTRODUCTORY OVERVIEW(001)
A.GENERAL OBSERVATIONS(001)
B.ENVIRONMENTAL-ECONOMIC INTERRELATIONSHIPS(002)
1.ECOLOGIVAL VERSUS ECONOMIC POINTS OF VIEW(002)
2.VALUATION AND MONETARY ACCOUNTING(003)
3.PHYSICAL ACCOUNTING(005)
4.ASSET BOUNDARY AND SCOPE OF NATURAL ASSETS(008)
5.USE OF NATURAL ASSETS(011)
6.VALUATION OF NATURAL ASSETS(014)
C.SYSTEM OF INTERGRATED ENVIRONMENTAL AND ECONOMIC ACCOUNTING:AN OVERVIEW(020)
1.SCOPE AND COVERAGE(020)
2.THE SEEA AS SATELLITE SYSTEM TO THE NATIONAL ACCOUNTS(023)
3.VERSIONS OF THE SEEA(026)
4.SEEA MATRIX(030)
II.ENVIONMENT-RELATED disaggregation OF THE SYSTEM OF NATIONAL ACCOUNTS(035)
A.FROM THE SNA TO THE SEEA(035)
1.REFORMATTING CONVENTIONAL ACCOUNTS(035)
2.BASIC SEEA MATRIX(VERSION I)(036)
3.TERRITORIAL CONCEPTS IN THE SNA AND THE SEEA(040)
B.DISAGGREGATION OF FLOW ACCOUNTS(041)
1.ENVIRONMENT-RELATED DEFENSIVE ACTIVITES(041)
2.environmental protection activites(043)
3.accounting for environmental protection and related activites(048)
4.ACTUAL ENVIRONMENTAL COSTS(052)
C.DISAGGREGATION OF NON-FINANCIAL ASSET ACCOUNTS(052)
1.CLASSIFICATION OF NON-FINANCIAL ASSETS IN THE SEEA(054)
2.CLASSIFICATION OF OTHER VOLUME CHANGES OF ON-FINANCIAL ASSETS IN THE SEEA(057)
3.MARKET VALUATION OF NON-FINANCIAL ASSTES(060)
4.ACCOUNTING FOR NON-FINANCIAL ASSETS(062)
III.LINKING OF PHYSICAL AND MONETARY ACCOUNTING(067)
A.PHYSICAL ACCOUNTING SYSTEMS(067)
1.MATERIALS/ENERGY BALANCES(067)
2.NATURAL RESOURCE ACCOUNTING(071)
B.PHYSICAL ACCOUNTS(072)
1.CONCEPTS(072)
2.ACCOUNTS OF PHYSICAL FLOWS AND STOCKS(081)
IV.IMPUTED ENVIRONMENTAL COSTS(091)
A.IMPUTED ENVIRONMENTAL COSTS IN THE SEEA:OVERVIEW(091)
1.COSTS CAUSED AND COSTS BORNE(091)
2.IMPUTED VERSUS ACTUAL COSTS(093)
3.EXTENSION OF THE SEEA MATRIX(VERSION IV)(096)
B.IMPUTED ENVIONMENTAL COSTS AT MARKET VALUES(101)
MAINTENCE COST APPROACH (SEEA,VERSION IV.2)(105)
1.COSTING SUSTAINABILITY(105)
2.MAINTENCE COSTS IN THE SEEA(109)
D.CONTINGENT VALUATION OF THE IMPUTED REPERCUSSION COSTS OF HOUSEHOLDS(SEEA,VERSION IV.3)(113)
V.POSSIBLE EXTENSIONS OF THE SEEA(119)
A.HOUSEHOLD ACTIVITIES AND IMPUTED ENVIRONMENTAL COSTS(120)
1.EXTENDED CONCEPTS OF HOUSEHOLD PRODUCTION IN THE SEEA(120)
2.HOUSEHOLD ACTIVITES AND IMPUTED ENVIRONMENTAL COSTS IN MARKET VALUES(124)
3.HOUSEHOLD ACTIVITES AND IMPUTED MAINTENCE COSTS(SEEA,VERSION V.2)(125)
4.HOUSEHOLD ACTIVITIES,IMPUTED ENVIRONMENTAL COSTS AT MARKET VALUES AND IMPUTED REPERCUSSION COSTS(125)
B.ENVIRONMENTAL SERVICES(130)
1.GENERAL DESCRIPTION OF CONCEPTS(130)
2.DISPOSAL AND PRODUCTION OF CONCEPTS(130)
3.CONSUMER SERVICES(134)
C.EXTERNALIZATION OF INTERNAL ENVIRONMENTAL PROTECTION ACTIVITES(137)
D.INPUT-OUTPUT TABLE AND ANALYSIS(141)
1.SYMMETRIC INPUT-OUTPUT TABLE WITH ENVIRONMENT-RELATED EXTENSIONS(141)
2.ENVIRONMENT-RELATED INPUT-OUTPUT ANALYSIS(144)
VI.IMPLEMENTING THE SEEA(147)
A.INTEGRATION OF ECONOMIC AND ENVIRONMENTAL ACCOUNTING(147)
B.FLEXIBILITY AND CONSISTENCY: A BUILDING-BLOCKS APPROCH(147)
C.COUNTRY PROJECTS AND PROGRAMMES(151)
D.INPUT-OUTPUT TABLE AND ANLYSIS(141)
1.SYMMETRIC INPUT-OUTPUT TABLE WITH ENVIRONMENT-RELATED EXTENSIONS(141)
2.ENVIRONMENT-RELATED INPUT-OUTPUT ANALYSIS(144)
1.INTRODUCTORY OVERVIEW(001)
A.GENERAL OBSERVATIONS(001)
B.ENVIRONMENTAL-ECONOMIC INTERRELATIONSHIPS(002)
1.ECOLOGIVAL VERSUS ECONOMIC POINTS OF VIEW(002)
2.VALUATION AND MONETARY ACCOUNTING(003)
3.PHYSICAL ACCOUNTING(005)
4.ASSET BOUNDARY AND SCOPE OF NATURAL ASSETS(008)
5.USE OF NATURAL ASSETS(011)
6.VALUATION OF NATURAL ASSETS(014)
C.SYSTEM OF INTERGRATED ENVIRONMENTAL AND ECONOMIC ACCOUNTING:AN OVERVIEW(020)
1.SCOPE AND COVERAGE(020)
2.THE SEEA AS SATELLITE SYSTEM TO THE NATIONAL ACCOUNTS(023)
3.VERSIONS OF THE SEEA(026)
4.SEEA MATRIX(030)
II.ENVIONMENT-RELATED disaggregation OF THE SYSTEM OF NATIONAL ACCOUNTS(035)
A.FROM THE SNA TO THE SEEA(035)
1.REFORMATTING CONVENTIONAL ACCOUNTS(035)
2.BASIC SEEA MATRIX(VERSION I)(036)
3.TERRITORIAL CONCEPTS IN THE SNA AND THE SEEA(040)
B.DISAGGREGATION OF FLOW ACCOUNTS(041)
1.ENVIRONMENT-RELATED DEFENSIVE ACTIVITES(041)
2.environmental protection activites(043)
3.accounting for environmental protection and related activites(048)
4.ACTUAL ENVIRONMENTAL COSTS(052)
C.DISAGGREGATION OF NON-FINANCIAL ASSET ACCOUNTS(052)
1.CLASSIFICATION OF NON-FINANCIAL ASSETS IN THE SEEA(054)
2.CLASSIFICATION OF OTHER VOLUME CHANGES OF ON-FINANCIAL ASSETS IN THE SEEA(057)
3.MARKET VALUATION OF NON-FINANCIAL ASSTES(060)
4.ACCOUNTING FOR NON-FINANCIAL ASSETS(062)
III.LINKING OF PHYSICAL AND MONETARY ACCOUNTING(067)
A.PHYSICAL ACCOUNTING SYSTEMS(067)
1.MATERIALS/ENERGY BALANCES(067)
2.NATURAL RESOURCE ACCOUNTING(071)
B.PHYSICAL ACCOUNTS(072)
1.CONCEPTS(072)
2.ACCOUNTS OF PHYSICAL FLOWS AND STOCKS(081)
IV.IMPUTED ENVIRONMENTAL COSTS(091)
A.IMPUTED ENVIRONMENTAL COSTS IN THE SEEA:OVERVIEW(091)
1.COSTS CAUSED AND COSTS BORNE(091)
2.IMPUTED VERSUS ACTUAL COSTS(093)
3.EXTENSION OF THE SEEA MATRIX(VERSION IV)(096)
B.IMPUTED ENVIONMENTAL COSTS AT MARKET VALUES(101)
MAINTENCE COST APPROACH (SEEA,VERSION IV.2)(105)
1.COSTING SUSTAINABILITY(105)
2.MAINTENCE COSTS IN THE SEEA(109)
D.CONTINGENT VALUATION OF THE IMPUTED REPERCUSSION COSTS OF HOUSEHOLDS(SEEA,VERSION IV.3)(113)
V.POSSIBLE EXTENSIONS OF THE SEEA(119)
A.HOUSEHOLD ACTIVITIES AND IMPUTED ENVIRONMENTAL COSTS(120)
1.EXTENDED CONCEPTS OF HOUSEHOLD PRODUCTION IN THE SEEA(120)
2.HOUSEHOLD ACTIVITES AND IMPUTED ENVIRONMENTAL COSTS IN MARKET VALUES(124)
3.HOUSEHOLD ACTIVITES AND IMPUTED MAINTENCE COSTS(SEEA,VERSION V.2)(125)
4.HOUSEHOLD ACTIVITIES,IMPUTED ENVIRONMENTAL COSTS AT MARKET VALUES AND IMPUTED REPERCUSSION COSTS(125)
B.ENVIRONMENTAL SERVICES(130)
1.GENERAL DESCRIPTION OF CONCEPTS(130)
2.DISPOSAL AND PRODUCTION OF CONCEPTS(130)
3.CONSUMER SERVICES(134)
C.EXTERNALIZATION OF INTERNAL ENVIRONMENTAL PROTECTION ACTIVITES(137)
D.INPUT-OUTPUT TABLE AND ANALYSIS(141)
1.SYMMETRIC INPUT-OUTPUT TABLE WITH ENVIRONMENT-RELATED EXTENSIONS(141)
2.ENVIRONMENT-RELATED INPUT-OUTPUT ANALYSIS(144)
VI.IMPLEMENTING THE SEEA(147)
A.INTEGRATION OF ECONOMIC AND ENVIRONMENTAL ACCOUNTING(147)
B.FLEXIBILITY AND CONSISTENCY: A BUILDING-BLOCKS APPROCH(147)
C.COUNTRY PROJECTS AND PROGRAMMES(151)
D.INPUT-OUTPUT TABLE AND ANLYSIS(141)
1.SYMMETRIC INPUT-OUTPUT TABLE WITH ENVIRONMENT-RELATED EXTENSIONS(141)
2.ENVIRONMENT-RELATED INPUT-OUTPUT ANALYSIS(144)