14.106    Acquisitions less disposals of non-produced non-financial assets cover three distinct types of non-produced non-financial assets: natural resources, contracts; leases and licences; and goodwill and marketing assets. At present, estimates of the value of purchased goodwill and marketing assets are not compiled for the ASNA.

14.107    Natural resources include the purchases less sales of land, mineral and energy resources, non-cultivated biological resources, water resources and radio spectra. Land is defined to include the soil covering and associated surface water over which ownership rights can be enforced and from which economic benefits can be derived by their owners. Mineral and energy resources consist of known deposits of coal, oil, gas or other fuels and metallic ores, and non-metallic minerals, etc., that are located below or on the earth's surface, including deposits under the sea. Non-cultivated biological resources consist of animals, birds, fish and plants that yield both once-only and repeat products over which ownership rights are enforced but for which natural growth or regeneration is not under the direct control, responsibility and management of institutional units. Water resources are not included in the ASNA given the data limitations. 2008 SNA states that radio spectra should also be included in natural resources.

14.108    In principle, where transactions in residential and non-residential buildings occur, the land component should be reported separately from the building component. However, in practice, the total sales value is recorded as GFCF. The value of transfer costs involved in the transaction (such as stamp duties, agents' commissions and lawyers' fees) is included in GFCF.

14.109    Contracts, leases and licences includes marketable operating leases, permits to use natural resources, permits to undertake specific activities and entitlement to future goods and services on an exclusive basis. The ASNA includes permits to use natural resources only and the item included is spectrum licences.

14.110    Due of the lack of data, estimates for the purchase of natural resources, and contracts, leases and licences (net) in the ASNA represent only those transactions identified in the accounts of non-residents, general government and public corporations. The net purchases of natural resources, and contracts, leases and licences by non-residents, general government units and public corporations are assumed to equal the net amount of such sales by private corporations, and no entry is shown for households.