Other accounts receivable and payable

Latest release
Australian System of National Accounts: Concepts, Sources and Methods
Reference period
2020-21 financial year


15.140    This category comprises trade credit for goods and services extended to corporations, government, NPISHs, households and the rest of the world, and advances for work that is in progress (if classified as such under inventories), or is to be undertaken. Trade credits and advances do not include loans to finance trade credit, which are classified as loans.

15.141    The ASNA does not separate the two categories of accounts payable/receivable into short-term and long-term.

Sources and methods – quarterly

15.142    The table below outlines the data sources and methods used in the estimation of quarterly accounts receivable and accounts payable by sector in current prices. The estimates are derived at face value. Volume/real estimates are calculated for the national balance sheet.

Sources and methods – annual

15.143    Annual financial accounts and balance sheets are not compiled separately in the ASNA. Annual estimates published in the ASNA for financial accounts are the sum of four quarters, and the annual stock estimates are the quarterly estimates as at 30 June.

Table 15.13 Quarterly accounts receivable and accounts payable - by sector
National general government
 The main data on national general government accounts receivable and payable by counterparties are obtained from balance sheet information from Commonwealth government ledgers from the Department of Finance.
All other resident sectors
 The main data for all other domestic sectors on accounts receivable and payable are obtained from the suite of balance sheet forms from the ABS Survey of Financial Information; returns under APRA's Superannuation Reporting Standards (SRF 320.0 Statement of Financial Position); APRA’s EFS Statement of Financial Position; Government Finance Statistics and quarterly returns for self-managed superannuation funds to the ATO.
Rest of the world
 The main data on rest of the world accounts receivable and payable by counterparties are obtained from the ABS Survey of International Investment.
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